What is used to account items. Active account

Concept of accounting accounts

Control of economic operations is carried out using an accounting accounts system. Accounting account is a way to group and reflect the status and movement of the enterprise. Accounts open for each homogeneous type of property in accordance with the classification of accounting objects - the account "Cashier", "authorized capital" and others.

Accounts serve for separate accounting of enterprise economic resources and their sources and economic processes that are grouped on a specific basis. Each balance sheet corresponds to an accounting account with the title and digital cipher - account number (in the records instead of the invoice name, its cipher is indicated, which speeds up accounting).

The account has the form of a bilateral table showing the condition of the funds of a certain type and the economic operations produced with it. The left side of the invoice is called debit - Translated from Latin, this means "he must", the right thing is called loan - Translated from Latin, this means "he believes."

In connection with the division of the balance sheet on the asset and the passive distinguish active and passive accounts. Active accounts take into account the property of the enterprise, passive take into account accounts of obligations, they are intended to take into account the sources of formation of economic funds.

Information is written to the account as follows. The record is starting with the instructions of the initial balance. At the beginning of the reporting period (month) or as the need for the account it opens - it is written to it from the balance balance(balance at the beginning of period). The balance is recorded on the other side of the account on which the relevant article is in the bilateral form of balance. In active accounts, i.e., being in the assets of the balance, the balance of debit, and in passive - credit.

After opening an account, economic operations are recorded in it, which are carried out with the relevant group of funds. The record of economic operations is made during the entire reporting period, and at the end of its account is closed.

What means " close an account"? This means to calculate separately turnover on the debit and turnover on the loan, and then bring the new balance, which is called the final. In this case, the final balance for this period becomes initial for the next.

However, the presence of the balance is not characteristic of all accounts.

The appointment of the parties to the accounts (debit and loan) depends on whether the account is active or passive.

The difference is which the side of the account is entered. Operations that increase the score are recorded on the same side as the initial balance, and the operations that cause a decrease in the account are recorded on the opposite direction. Eltimate balance - This is the result of the addition of the initial balance and the sum of all operations that caused an increase in the account, minus the amount of operations that caused a decrease in funds.

The amount of economic operations recorded in the debit is called the debit trap (debit trap). The loan turnover (credit turnover) is the amount of operations recorded on credit credit.

In addition to the specified accounts, there are accounts on which the property of the enterprise and the sources of its formation are simultaneously reflected. These are the so-called active Passive Accounts.

There are active-passive accounts of two types: with one-sided balance (debit or credit) and with bilateral balance - debit and credit at the same time. An example of a unilateral balance account - the account "Profit and Losses".

If the income exceeded the costs, then the difference between them gives profit, therefore the balance of the account will be credit (profit is the source of the formation of property and is reflected in the balance liability). If incomes are less expenses, then the difference between them is a loss, the balance will be debit.

An example of an active passive account with a bilateral deployed balance is the account "Calculations with different debtors and creditors". The balance of the debit of this account is receivable, and the loan balance is accounts payable. Calculations with debtors and creditors are combined on one account so as not to open different accounts for organizations and institutions that may be debtors, then creditors.

In this account, the debit record may mean either an increase in receivables, or a reduction in payables.

Accounting accounts

There are several types of account classifications. Typically classified in relation to the balance sheet, on economic content or by structure. In turn, in relation to the balance of the account, they are divided into: active (located in the assets of the balance), passive (are in the balance of the balance) and active passive (may be in the asset and in the balance liability).

The economic content of the account is intended for accounting:

- economic processes;

- economic funds;

- sources of formation of economic funds.

According to the account structure are divided into:

- main;

- regulating;

- operational;

- Results;

- off-balance.

The main accounts include:

- inventory accounts (active accounts, which take into account the funds of the enterprise such as "fixed assets", "Production reserves");

- cash accounts (for accounting for cash funds in the cashier, on the settlement, currency and other accounts);

- stock accounts (passive accounts for accounting by enterprise funds such as "authorized capital", "Reserve Fund");

- Estimated accounts for accounting for the most different settlements of the enterprise. Accounts on which settlements are taken into account with product buyers and other debtors (debtors) are active. Accounts designed to account for calculations with creditors - passive.

Regulatory accounts complement the account information from other groups. It:

- contractual accounts. These are passive accounts discovered in addition to active to regulate data on the value of economic funds. For example, an active account 01 "Fixed assets" fixed assets are taken into account at the initial cost - the cost of acquisition. During operation, fixed assets are wear out, their real cost (residual value) will be less than the initial value in the amount of wear. Wear reflected in accounting with the help of a contractual account 02 "Depreciation of fixed assets". The contractual account 02 shows the amount to which it is necessary to reduce the amount specified in the account 01 to get the residual value. In the total balance, fixed assets are included at a residual value, and the initial cost and wear are indicated for information;

- Control-quality accounts. These are active accounts, they are opened in addition to passive to regulate data on the value of sources of economic funds. (A passive account opens a counter-class account, showing which part of the profit is spent, and allowing to calculate the residue that the enterprise has);

- Advanced accounts.

They serve to account for additional costs.

The operating accounts include:

- Calculation accounts. They are designed to take into account the cost of production, work, the provision of services. These are active accounts, as they reflect the economic process;

- Collecting accounts. Serve to account for indirect expenses, i.e., expenses that cannot be attributed to a specific type of product. The peculiarity of these accounts - they do not have a balance (implacated accounts). At the end of the month, these accounts are closed, and all costs taken on them are written off on the calculation accounts in proportion to the volume of release of each type of product. These accounts can be considered active, as they reflect the production process.

The resulting accounts are designed to take into account the results of the enterprise. Allocate accounts:

- financial and result, showing the results of economic activity as a whole (active-passive account "Profit and losses");

- Operational and result, reflecting the results of individual operations of the enterprise (sales of products, works and services, the implementation of fixed assets and other assets). These accounts are insaldo active passive accounts, at the end of the month the results of the implementation can be positive or negative, are written off at the account "Profit and Loss".

Washing accounts are used to summarize information about the availability and movement of values \u200b\u200bthat do not belong to the enterprise, but temporarily in its use.

Double entry on accounts and its value

Each economic operation causes an equilibrium change in two balance sheet items and the equality of the results of the asset and the balance liability is not violated. When reflecting operations on accounts related to balance and its articles discovered on the basis of its articles, each economic operation will also cause double equilibrium changes. This allows you to reflect the economic operations on the accounts of the dual entry. What does it mean?

In the accounting department, each economic operation is recorded on accounts twice - into the debit of one and on the credit of another account. This method of recording business operations and is called a double recording method.

Before recording the operation determine corresponding accounts.Corresponding accounts are accounts that are interrelated in the implementation of this economic operation. The relationship between accounts occurs as a result of the recording of the economic operation is called correspondence.

Text that indicates the name of the debit and credit accounts for the amount of economic operation is called accounting Article.. Accounting articles are called accounting woes, accounting entries or countable formulas. Create accounting wiring - it means to specify which way of what accounts you need to write down the amount of the operation.

Accounting wiring are simple (the debit of one account corresponds to the loan also of one account) and complex (debit of one account corresponds to a loan of several accounts or the debit of several accounts will correspond with the loan of one account).

Synthetic and analytical accounting

Accounting wirings are on the document that the economic operation is issued, in a statement or journal, where the operation is recorded, or on special bookcases - memorial orders.

Memorial Order - This is a document containing the instructions to record an economic operation on the relevant accounts accounts. To simplify records, each account is assigned a specific number (cipher) and in the preparation of accounting wiring indicate not the name of the account, but its number.

In accounting, economic operations are registered in two ways.

In the logs of economic operations is conducted chronological recording Economic operations in the sequence of their commission and documentary design, regardless of the content. Systematic recording It is to register economic operations in accordance with their content in accounting accounts. This registration is conducted by double recording. The amount of revolutions on the debit of all accounts for the reporting period should be equal to the amount of revolutions on the loan of all accounts and at the same time total amount according to the magazine of economic operations. Such a double registration of economic operations allows you to control the correctness of the recording.

Data on economic activity should be grouped.

For generalized grouping used synthetic accounts. This account combines data on funds or their sources with any one common feature, while on other features they can differ significantly. Thus, on a synthetic account "Materials", funds are taken into account that are combined by the fact that they are labor items intended for use in production, or for economic needs. In this case, it does not matter what these tools can differ significantly in nature and role in the production, which they are measured using different natural meters. Mandatory condition - accounting on synthetic accounts is carried out only in monetary terms. These synthetic accounting are used in reporting, including balance.

The form of synthetic accounts does not depend on the nature of the information, therefore, in form, all synthetic accounts are the same.

To verify the correctness of the records for synthetic accounts, the circuit of turns and the balance, which is called turnover balance.

For prompt management of the enterprise, monitoring the safety of property, accounting for the cost of production, settlements with the budget, organizations and employees of the generalized accounting enterprises is not enough. For this require more detailed information. To this end, in addition to synthetic accounts open analytical bills For each element of the synthetic account separately. For example, analytical accounts on each supplier of the enterprise are opening up to a synthetic account "Calculations of the Suppliers" and so on.

Accounting carried out by analytical accounts is called analytic. It is conducted in quantitative and value terms, and to verify the correctness of the records on analytical accounts constitute a set of revolutions and the balance, called proceedable statement.

In the revolving statement on synthetic accounts, according to the total there must be three equality: equality of residues at the beginning of the reporting period on the debit and loan; equality of revolutions on the debit and loan; Equality of residues at the end of the reporting period on the debit and loan.

The first equality is due to the fact that the total of synthetic accounts for the debit shows the amount of all means of the enterprise at the beginning of the reporting period, and the result on the loan is the sum of the sources of these funds. In other words, they reflect the balance of the enterprise at the beginning of the reporting period.

The second equality is due to the use of a method of double recording of operations in accounts (each operation is recorded in the same amount of the debit and credit of different accounts).

The third equality is explained as the first, only debit and loan residues show the balance sheet not at the beginning, but at the end of the reporting period.

The third equality is due to the first two: if the initial balance on the debit and the loan of all accounts are equal, the results of the revolutions on these accounts are equal, the final balance of the debit and the loan of all accounts are equal.

Equality of the outcomes of all three pairs of the columns of the negotiable void on synthetic accounts have a large control value, indicating the correctness of records on accounts.

But it should be borne in mind that not all errors made in accounting will be revealed in the preparation of a revolving statement on synthetic accounts. Equality will not be disturbed when recording the same account operations several times, when passing operations, when recording operations in the wrong but equal amount of debit and credit. To identify errors of this kind, the results of the revolutions of the negotiation of synthetic accounts are checked with the total of a chronological record (registered log.

In the negotiable statement of synthetic accounts included information about the balances on accounts at the end of the reporting period, which makes it possible to apply it to compile a new balance sheet, since the main part of the balance sheet items corresponds to the names of synthetic accounts. The negotiable report on synthetic accounts is used to obtain generalized information about the status and change of property and the obligations of the organization.

The forms of revolving statements depend on the subject matter they take into account their formations on various forms. If analytical accounting is carried out only in monetary terms, the negotiable statement on analytical accounts is drawn up on the form of a negotiable statement on synthetic accounts. If analytical accounting is also conducted in physical terms, then in the form of a negotiable statement on analytical accounts, columns are provided with knowledge of not only value, but also in physical terms.

The revolving statements on analytical and synthetic accounts are mainly to verify the correctness of records on analytical accounts. The results of the revolving statement on analytical accounts are checked with the results of the corresponding synthetic account. They must be equal. The revolving statements on analytical accounts are also used to monitor the condition and movement of certain types of property.

Accounting Account Plan

For the right organization of accounting, the application of accounting accounts of financial and economic activities of the enterprise and instructions establishing uniform approaches to the reflection of the enterprise's economic activity is crucial. A plan of accounts is called a systematic list of synthetic accounts accounts. The account plan is united and mandatory for the application of all sectors of the economy and activities in organizations (except for banks and budgetary institutions), regardless of subordination, form of ownership, organizational and legal form.

For the accounting of specific operations in coordination with the Ministry of Finance (or another relevant authority), additional synthetic accounts can be introduced into the account plan using free codes for this.

Subaccounts that were reflected in the account plan are used on the basis of the requirements of analysis, control and reporting. Enterprises themselves can specify the content of individuals, eliminate or unite, introduce additional.

The account plan is the registration and grouping scheme for economic activities in accounting.

The account plan contains the following sections:

1. Fixed assets and other long-term investments.

2. Production reserves.

3. Production costs.

4. Finished products, goods and sales.

5. Cash.

6. Calculations.

7. Financial results and profits.

8. Funds and reserves.

9. Credits and financing.

Each section shows the names of synthetic accounts (first-order accounts), their numbers, numbers and the names of subaccounts to which the first order is to share. In this case, the subaccount number is formed from the number of the synthetic account to which it is open and the numbers of this subaccount. So, the synthetic account "Materials" is assigned number 10. It has 8 subaccounts. According to the account plan, the subaccount "spare parts" is specified under the number 5. Accordingly, this subaccount will have number 10-5.

Instructions for the application of the account plan are governed by positions relating to the main methodological principles of accounting. List them:

- solid documentation;

- inventory;

- generalization of information on accounts;

- Double recording;

- drawing up balance and reporting.

Brief description of accounts

The accounts of section 1 "Fixed assets and other long-term investments" are intended to summarize information on the availability and movement of the work of labor, which, in accordance with the established procedure, refer to fixed assets, intangible assets, enterprise investments in other minimal assets.

Score 01 "Fixed assets"

Account 02 "Depreciation of fixed assets"

Account 03 "Profitable investments in material values"

Account 04 "Intangible assets"

Count 05 "Amortization of intangible assets"

Account 06 "Long-term Financial Investments"

Account 07 "Equipment to installation"

Account 08 "Capital Investments"

The score 01 "Fixed assets" is intended to summarize information on the availability and movement of the enterprise owned by the rights of fundamental funds in operation, on conservation or leased (except for long-term rented). The account 01 also takes into account: capital investments inventory in land, forest and water grounds, subsoil, provided by the enterprise in use. Land plots, forest and water areas, fossil deposits provided by the enterprise in use, are not reflected in the system accounting (land plots, forest and water areas, fossil deposits, transferred in accordance with the current legislation to the property, are taken into account on account 01 "Basic funds "apart); Costs for completed capital work in rented fixed assets.

Account 02 "Depreciation of fixed assets" is intended to summarize information about the depreciation of fixed assets belonging to the enterprise under property rights and long-term rented by them.

By account 02 "Depreciation of fixed assets" can be opened by subaccounts:

02-1 "Depreciation of own fixed assets" - takes into account the movement of the depreciation of fixed assets owned by the enterprise under property rights.

02-2 "Deposit of property banned" - takes into account the movement of the depreciation of fixed assets leased.

An account 03 "Profitable investments in material values" is intended to summarize information on the availability and movement of enterprise investments in material values \u200b\u200bprovided under the lease agreement (property hiring) for temporary possession and use or temporary use in order to receive income.

Score 04 "Intangible assets" is intended to summarize information on the availability and motion of intangible assets belonging to the enterprise under property rights.

Account 05 "Depreciation of intangible assets" is intended to summarize information on accumulated depreciation deductions on the objects of intangible assets belonging to the company's rights and for which the cost repayment is carried out.

Account 06 "Long-term Financial Investments" is intended to summarize information on the availability and movement of long-term investments (investments) into securities of other enterprises, interest bonds of state and local loans, authorized funds of other enterprises created in the country, the capital of enterprises abroad, etc. p., as well as provided by the company to other loan enterprises.

By account 06 "Long-term Financial Investments" can be opened by subaccounts:

06-1 "PAI and stocks",

06-2 "Bonds",

06-3 "Provided loans", etc.

Account 07 "Equipment to installation" is intended to summarize information on the presence and motion of technological, energy and industrial equipment (including equipment for workshops, experimental installations and laboratories), which requires installation and intended for installation in constructed (reconstructed) capital investments. This account is used by developers.

By account 07 "Equipment to installation" can be opened by subaccounts:

07-1 "Equipment to the installation of domestic"

07-2 "Equipment to installation import".

Account 08 "Capital investments" is intended to summarize information on the investment of the developer in fixed assets, investments of the enterprise in land and environmental management objects, intangible assets, as well as the cost of an enterprise to form the main herd of productive and working livestock (except for birds, fur animals, rabbits, Bees, driving and guard dogs, experimental animals that relate to working capital regardless of the cost).

By account 08 "Capital investments" can be opened by subaccounts:

08-1 "Acquisition of land plots",

08-2 "Acquisition of environmental management objects",

08-3 "Construction of fixed assets",

08-4 "Acquisition of individual facilities of fixed assets",

08-5 "Costs that do not increase the cost of fixed assets",

08-6 "Acquisition of intangible assets",

08-7 "Translation of young animals in the main herd",

08-8 "Acquisition of adult animals",

08-9 "Delivery of animals obtained free" and others.

Score 09 "Rental obligations to admission"

Countments of Section II "Production Reserves" are intended to summarize information on the presence and movement of the enterprise owned (including those in the path and processing) of labor items intended for processing, processing or use in production, or for household needs, warehouses that Compliance with the established procedure is included in the amount of funds in circulation as low-value and highly-free objects, as well as operations related to their preparation (acquisition) and revaluation.

Account 10 "Materials"

Account 11 "Animals on growing and fattening"

Account 12 "Low-value and helpful items"

Account 13 "Wear low-value and quick-free objects"

Count 14 "Revaluation of material values"

Account 15 "Production and acquisition of materials"

Score 16 "Deviation in the cost of materials"

Account 19 "Value Added Tax on Acquired Values"

The account 10 "Materials" is intended to summarize information on the presence and movement of raw materials, materials, fuels, spare parts, containers, containers, etc. valuables.

By account 10 "Materials" subaccounts can be opened:

10-1 "Raw materials and materials",

10-2 "Purchased semi-finished products and components, designs and details",

10-3 "fuel",

10-4 "Tara and Tare Materials",

10-5 "Spare parts",

10-6 "Other materials",

10-7 "Materials transferred to the side processing",

10-8 "Building materials" and others.

Account 11 "Animals on growing and fattening" is intended to summarize information on the presence and movement of the young animals owned by the enterprise; adult animals located on fattening and in fever; birds; animals; rabbits; Family bees; adult cattle, echoed from the main herd for sale (without filling on fattening); cattle received from the population for implementation.

Account 12 "low-value and helpful items" is intended to summarize information on the availability and movement of companies belonging to low-value and high-speed items, economic equipment, tools and adaptations of general and special purposes and other means of labor, which in accordance with the established procedure are included in the process in circulation . There are also temporary (non-titular) structures, devices and devices operated by the enterprise. Finished shaped clothing, intended for issuing enterprises to employees, is subject to accounting on account 12 "low-value and quick items"; Materials for sewing said clothing take into account 10 "Materials" account.

By account 12 "low-value and high-wear items" subaccounts can be opened:

12-1 "Low-value and helpful items in stock",

12-2 "low-value and helpful items in operation",

12-3 "Temporary (neotitular) structures" and others.

The account 13 "wear of low-value and quick items" is intended to summarize information on the wear of low-value and high-value items and other property, taken into account in the account 12 "low-value and spending items", as well as rental items taken into account 03 "Profitable investments in material values".

Account 14 "Revaluation of material values" is intended to summarize information on the results of reassessment of values \u200b\u200brelated to funds in circulation (including work in progress, finished products, goods, etc.), as well as data on the value of the value of these values \u200b\u200bin current market prices from the cost, Defined on accounts accounting.

The account 15 "Production and acquisition of materials" is intended to summarize information on the preparation and acquisition of material values \u200b\u200brelating to means in the turnover (including low-value and helpful items, etc.).

Score 16 "Deviation in the value of materials" is intended to summarize information about differences in the value of acquired material values \u200b\u200bcalculated in the actual cost of acquisition (preparation) and accounting prices. This account is used by enterprises that take into account the materials on account 10 "Materials" and low-value and high-value items on the account 12 "low-value and highly-free objects" at discount prices.

Account 19 "Value Added Tax on Acquired Values" is intended to summarize information on paid (due to payment) by the enterprise of the amount of value added tax on acquired values.

By account 19 "Value Added Tax on Acquired Values" can be opened by subaccounts:

19-1 "Value Added Tax in Capital Investments",

19-2 "Value-added tax on acquired intangible assets",

19-3 "Value-added tax on acquired material resources",

19-4 "Value-added tax on acquired low-value and high-speed items", etc.

The accounts of the section III "Production costs" are intended to summarize information on the costs associated with the implementation of the authorized activities of the enterprise, as well as with the socio-domestic service of employees of the enterprise. Grouping costs in places of occurrence and other features, as well as a calculation accounting, can be carried out in a separate account system, the composition and method of using which is established by the enterprise based on the characteristics of production activities, structures, management organization.

Score 20 "Basic Production"

Score 21 "Semi-finished products of own production"

Account 23 "Auxiliary Production"

Account 25 "Promotional Expenses"

Count 26 "Commonwealth"

Account 28 "Marriage in production"

Score 29 "Services and farms"

Account 30 "Dischapal work"

Account 31 "Expenses of future periods"

Account 36 "Performed stages under work in progress"

Account 37 "Production (works, services)"

Account 20 "Basic Production" is intended to summarize information on the costs of basic production.

Score 21 "Semi-finished products of own production" is intended to summarize information on the presence and movement of semi-finished products of own production in enterprises leading to their accounting.

The account 23 "Auxiliary Production" is intended to summarize information on the costs of industries, which are auxiliary (submissions) for the main production or main activity of the enterprise. In particular, this account is used to account for the costs of production, providing: maintenance of various types of energy (electricity, ferry, gas, air, etc.); transport service; repair of fixed assets; making tools, stamps, spare parts; construction details, structures or enrichment of building materials (mainly in construction enterprises); mining stone, gravel, sand and other non-metallic materials; logging, sawmill; Saltling, drying and preserving of agricultural products (mainly in trading enterprises), etc.

The account 25 "general production costs" is intended to summarize information on the cost of maintaining the main and auxiliary enterprises of the enterprise. In particular, the following costs can be reflected on this account: on the maintenance and operation of machinery and equipment; depreciation deductions for complete recovery and costs of repairing fixed assets of industrial purposes; production property insurance costs; heating costs, lighting and maintenance of industrial premises; Rent for industrial premises, machinery and equipment, other leased products used in production; payment of labor of production personnel engaged in production service; Other similar costs.

For the grouping of homogeneous in the content of the means of the enterprise and their sources apply appropriate registers.

They are called accounts, the movement of each type of material assets, calculations, capital is presented in them for a certain time interval.

Accounting accounts are used to summarize information about the specific form of an asset (source) for a certain period of time, on their basis all existing registers of accounting (reverse or memorial, chess responsibility, balance with applications) are filled.

The entry operations for the corresponding account is made on the basis of the primary document.

Their processing is to form a result (balance) or closing the register.

After that, information from the accounts is transferred to the main rule compliance with the values \u200b\u200bof the active part and liabilities.

Accounting Account Plan

Grouping, uniting all objects of accounting and tax type of accounting according to their characteristics is applied at each enterprise.

This classification is approved by law and is mandatory for use for all tax residents in the Russian Federation.

Order of the Ministry of Finance of the Russian Federation No. 94n approved and created instructions for their use.

In total, the list of accounts contains 99 positions of synthetic accounting, they can open analytical decodents, which give a more accurate picture of the work, the functioning of the organization.

60 positions are used, the remaining 39 make up a reserve, which can be involved when changing or optimizing accounting legislation.

3. Collective-distribution, open to form costs that are not related to the main production process, but included in the cost by distribution in proportion to any sign (invoice ,, 25,).

4. Cost or calculated, designed to form the cost of finished products (account).

Active accounting accounts

We list the main active accounts:

Structure of active accounts

Active accounts accounting accounts have a balance (balance) at the beginning of the period or its end only on the debit.

The loan of the active account reflects operations related to the flow rate of material (revolving) reserves of the enterprise, cash or a decrease in the cost of non-current assets.

According to the debit of an active account, their increase occurs.

Salo of active accounts can only be debit.

It is calculated by the formula:

The remainder at the end of the period \u003d the remainder at the beginning + the turnover of the debit is the turnover of the loan.

The balance is reflected in the balance sheet, in its active part, and denotes the actual presence of the material resource in monetary terms.

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Active Account: Details for Accountant

• Basics of accounting accounts classification

  And actively passive accounts. The main active accounts are applied to accounting and control ... This is a controactive active account (contractive) Used to clarify the balance of the main active account, reduces it ... in the amount of its balance. Additional active accounts increase the amount of their balance ... The balance of the main active account, additional passive accounts increase accordingly ...

TEST

1. Draw a circle .................................

…………………………………………………………………………

…………………………………………………………………………

With a yellow pencil, draw as many circles over squares so that they are more than squares.

………………………………………………

………………………………………………

Numbers

TEST

1. Draw a circle .................................

2. Draw a triangle ..................................

3. Draw a square ......................................

4. Draw so much blue oval, how many fingers on one hand.

…………………………………………………………………………

5. Draw so many red sticks as a dog's paws.

…………………………………………………………………………

6. Draw 4 green squares.

Yellow pencil draw under squares as many circles so that there are more than squares.

………………………………………………

………………………………………………

7. Write the numbers you know and you can write.

numbers 

TEST

Dozen Numbering numbers.

1. Put the numbers in the number below the number.

Seven, one, zero, three, five, nine, six, four, two, ten

……………

2. Instead of points insert the missed numbers.

3, …, …, …, …, 8

9, …, …, …, …, …, …, 2

3. Put zero in your place.

…, 1, 2, …, 4, 5, …, …, 8

4. Stress the number that follows with a number 9.

8, 5, 7, 3, 10, 6

5. Emphasize the number that stands with the score in front of the number 5.

6, 7, 1, 8, 6, 4, 9

6. Stress the numbers that are between numbers 4 and 7 with the score.

3, 8, 9, 5, 10, 6, 1, 0, 2

7. Run a number from more to a smaller. Write them in the line.

3, 1, 6, 4, 8, 2 ……………………………………………

8. Stress a number that is 1 more than 7.

6, 3, 2, 8, 9, 5

9. Stress a number that is 1 less than 3.

7, 2, 4, 1, 3, 5

10. Write in the line data below signs.

Plus, minus, equal ................................................ ..

11. Instead of points, put the missed signs of action.

3 … 1 = 2 6 … 1 = 7 9 … 1 = 8

TEST

Adjustment Discarding numbers within 10.

1. Emphasize the correct answer to the question: "What is the subject of items?"

a) numbers

b) numbers

2. In the number of these numbers, the smallest number.

8, 5, 2, 6, 9, 10

3. Among these numbers of emphasizes the largest number.

4, 2, 3, 1, 7, 5

4. Emphasize the expressions in which addition is performed.

3 + 6 7 – 1 2 + 0 9 + 1 = 10

5. Crouch expressions in which addition is not fulfilled.

7 – 1 = 6 2 + 1 = 3 4 + 3 = 7 8 – 4 2 + 2 = 4

6. In these expressions of the circle circle, the second term.

4 - 2 = 2 3 + 3 = 6 2 + 4 = 6 8 – 8 = 0

7. In these expressions in the sum of the number of numbers.

5 + 5 3 + 2 8 – 5 2 + 1 = 3 8 = 8

8. Stress the correct answer to the question: "Will the amount from the permutation of the terms change?"

a) yes b) no

9. Connect lines Examples with the same answers.

2 + 3 5 + 1 4 + 3 6 + 2

1 + 5 3 + 4 3 + 2 2 + 7

10.To in the missed number.

3 + 5 = 8 6 + 3 = 9 7 + 1 = 8

5 +…= 8 3 +…= 9 1 + 7 =…

11.Delivery of the expressions in which subtraction is performed.

4 – 1 = 3 5 – 2 6 + 3 8 – 1 = 7 4 + 3

12. In these expressions of the circle, the circle is subtracted.

6 – 1 = 5 3 + 1 = 4 2 + 2 = 4 3 – 3 = 0

13. In these expressions of the circle and the circle is reduced.

7 – 5 = 2 3 – 0 = 3 1 + 4 = 5 8 – 2 = 6

14. Audit and emphasize the decision with which you can answer the question.

a) how much is 5 more 3? 5 + 3 5 - 3

b) how much 2 less 6? 6 - 2 2 + 6

TEST

Numbers from 11 to 20. Numbering.

1. Put the number of numbers into the line.

Fifteen, eighteen, eleven, thirteen, twenty, fourteen, seventeen, twelve, sixteen, nineteen

2. Write the number in which:

a) 1дs. 5th. ..........................................

b) 1Des. .........................................

c) 1дs. 7th. ..........................................

d) 1дs. 3d. ..........................................

3. Insert the missed numbers between the points.

a) 14, ..., ..., ..., ..., ..., 20

b) 16, ..., ..., ..., ..., ..., 10

4. Stress the number that follows with a number 16.

12, 15, 14, 17, 19, 13

5. Stress the number that precedes the number 13.

11, 15, 17, 12, 10, 16, 14

6. Among these numbers of the emphasis, those that are held between numbers 17 and 20 with the score.

12, 3, 15, 19, 7, 18, 11

7. Write these numbers in descending order.

14, 12, 16, 20, 10, 18, 15 ………………………………………

8. Write these numbers in ascending order.

15, 11, 18, 12, 19, 14, 20 ………………………………………

9. Among the data of the circle circle, all two-digit numbers.

20, 10, 1, 7, 12, 36, 187, 4

10. In these numbers of the circle circle, all unambiguous numbers.

15, 2, 45, 11, 50, 5, 100, 8

11. In these numbers found the largest one-to-one. His circle.

5, 14, 8, 19, 9, 10, 1, 0

12. In these numbers, find the smallest two-digit number. His circle.

17, 12, 11, 19, 20, 10, 4, 15

13. Implement the number in the form of the sum of the two terms, one of which is 10.

12 = …………………………….. 18 = …………………………………..

16 =………………………………

TEST

Solving tasks.

1. Connect lines in the correct order.

Solving the problem of brother 8 years. Sister 2 years older.

Tasks Condition How old is the sister?

Question problem sister is 10 years old.

Answer 8 + 2 \u003d 10 (years)

2. Connect lines questions of tasks with signs of those actions with which you will answer these questions.

How much?

As far as less than ......? +.

HOW MUCH IS LEFT?

How much more than .......? -

How much did it become?

3. Carefully read the condition of the task. Review the decision and determined which question was in the task. Emphasize him.

a) Misha has 10 pencils, and Lena is 5.

10 + 5 \u003d 15 (k.)

* How long is Lena more pencils than Misha?

b) Misha has 10 pencils, and Lena has 5 pencils more.

10 + 5 \u003d 15 (k.)

* How many pencils in children?

* How many pencils have Lena.

4. Share the problem.

The girl bought 5 notebooks in a cage and 4 to the ruler. How many notebooks bought a girl?

Decision: …………………………………………………………………………………………..

Answer: ......................................................................................................... ..

5. Distribute geometric shapes. Connect the shape lines with its name.

Triangle

Oval

Polygon

Rectangle

Square

A circle

VERIFICATION WORK

Account up to 10.

4. Compare numbers.

VERIFICATION WORK

Account up to 10.

1. Write it in order of the number from 5 to 1. ............................................................. ........

2. Write in order of the number from 8 to 3. ................................. ..................

3. Check the answers. Emphasize the mistakes of red pencil.

2 + 1 = 4 5 – 3 = 2 4 + 1 = 5 4 – 3 = 1

1 + 3 = 4 3 – 1 = 1 2 + 3 = 4 3 – 2 = 2

4. Compare numbers.

2 … 5 7 … 9 6 … 4 7 … 8 4 … 3

VERIFICATION WORK

Account up to 10.

1. Write it in order of the number from 5 to 1. ............................................................. ........

2. Write in order of the number from 8 to 3. ................................. ..................

3. Check the answers. Emphasize the mistakes of red pencil.

2 + 1 = 4 5 – 3 = 2 4 + 1 = 5 4 – 3 = 1

1 + 3 = 4 3 – 1 = 1 2 + 3 = 4 3 – 2 = 2

4. Compare numbers.

2 … 5 7 … 9 6 … 4 7 … 8 4 … 3

VERIFICATION WORK

1. The task.

………………………………………

3. Solve examples.

VERIFICATION WORK

1. The task.

The plate lay plums. Petya ate 4 plums, and seinelery - 3 plums. How many drained boys ate?

Decision:………………………………………………………………………………………

Answer:…………………………………………………………………………………………

2. Write all the numbers that are less than 7.………………………………………

3. Solve examples.

2 + 2 = … 1 + 7 = … 7 – 3 = … 3 – 1 = …

4 + 3 = … 8 + 2 = … 5 – 2 = … 10 – 2 = …

4. Draw a picture using only geometric shapes.

VERIFICATION WORK

………………………………………..........

2. Action.

3. Solve the task.

4. Share the problem.

5. Compare numbers.

…………………………………………………………………………………………………….

VERIFICATION WORK

1. Write in order of the number from 3 to 8………………………………………..........

2. Action.

3 + 2 = … 5 + 3 = … 7 – 2 = … 8 – 1 = …

2 + 7 = … 4 + 3 = … 6 – 2 = … 9 – 4 = …

3. Solve the task.

In the bouquet of 5 roses and 2 carnations. How many colors in a bouquet?

Decision:……………………………………………………………………………………….

Answer:…………………………………………………………………………………………..

4. Share the problem.

Dasha had 5 pencils. 2 of them she gave Nastya. How many pencils left Dasha?

Decision…………………………………………………………………………………………

Answer…………………………………………………………………………………………….

5. Compare numbers.

2 … 5 4 … 3 2 … 7 6 … 5 8 … 8

6. Draw 6 squares. Paint their green and yellow pencil so that yellow pears are more than green.

…………………………………………………………………………………………………….

VERIFICATION WORK

Tabile addition and subtraction.

1. Solve examples.

3 + 5 = … 4 + 3 = … 6 – 2 = … 5 – 0 = …

7 + 2 = … 2 + 0 = … 9 – 6 = … 9 – 5 = …

2 + 6 = … 5 + 2 = … 8 – 7 = … 6 – 3 = …

2. Solve the task.

The table lies 5 books, and 2 less notebooks. How much does Notebooks lie on the table?

Decision………………………………………………………………………………….

Answer……………………………………………………………………………………..

3. Insert the missed numbers.

2 + … = 5 … + 3 = 9 9 – 4 = … 1 - … = 1

… + 1 = 10 4 + …=7 … - 6 = 3 8 - … = 5

4. Draw as many circles so that they were 2 more than asterisks.

*****

VERIFICATION WORK

1. Draw as many triangles so that they are 3 less than spars.

* * * * *

2. Overview of the task.

a) For a flower forget-me-not, 5 petals, and a lilac flower is 1 smaller. How many petals of a flower lilac?

b) 3 people bathe in the river, and on the shore sunbathe on 4 people more. How many people sunbathe on the shore?

Decision………………………………………………………………………………………

Answer…………………………………………………………………………………………

c) Kirill had candy. He gave Mishe 5 sweets, but left 3. How many candies were Cyril?

Decision…………………………………………………………………………………………

d) the hostess bought 8 kg of fruit: 3 kg of apples, 4 kg pears and plums. How many kilograms of draining she bought?

Decision……………………………………………………………………………………………..

Answer………………………………………………………………………………………………..

2. Solutions are examples.

9 – 1 = … 8 – 3 = … 0 + 2 = …

8 + 2 = … 6 + 3 = … 1 – 1 = …

3. Compare numbers.

10 … 1 6 … 6 8 … 9 5 …3

4. Draw in one row 4 square, and in another 2 more.

………………………………………………………………………………………………….

………………………………………………………………………………………………….

5. An old task. Write only the answer.

A pack of geese flew, and at the meeting of Husak.

Hello, ten geese!

We are not ten. If you were with us, and two more geese, then there would be ten.

How many in the pack of geese? ............................................... ............................................

1. Crouch the correct answer. Listen carefully.

0, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10

2. Solutions are examples.

2 – 2 = 6 – 2 = 8 – 1 =

1 + 0 = 7 + 2 = 10 – 2 =

3. Compare numbers.

10 … 9 4 … 6 4 … 4 8 … 1

4. Draw in one row of 5 circles, and in another 2 more.

………………………………………………………………………………………………….

………………………………………………………………………………………………….

5. Write only the answer.

Mom brought a package with pears and apples and poured into a vase in which he already lay: one pear and one apple. Zhenya said, and it turned out that only 9 fruits in a vase. How many fruit brought mom in the package? .....................................

Verification work (option 1)

2. Solve the task.

In a vase 9 pears, and 3 less apples. How many apples in a vase?

Decision……………………………………………………………………………………..

Answer………………………………………………………………………………………..

3. Solve examples.

9 – 3 = … 5 + 3 = … 2 + 3 = …

7 + 2 = … 6 – 3 = … 10 – 2 = …

4. Card the action, write down the final answer.

8 – 1 – 3 + 2 – 3 + 1 – 2 = …

9 + 1 – 2 – 3 + 1 + 2 – 3 = …

5. Draw 10 squares, float them with a red and blue pencil so that the red circles are two more than blue.

………………………………………………………………………………………………….

Verification work (option 2)

1. In the cells to enter the answers of the arithmetic dictation.

2. Solve the task.

On the Christmas tree there were 7 balls. Mom came, and the balls on the Christmas tree turned out to be 3 more. How many balls became?

Decision…………………………………………………………………………………………

Answer……………………………………………………………………………………………

3. Solve examples.

9 – 2 = … 3 + 3 = … 8 – 3 = …

6 + 3 = … 4 + 2 = … 10 – 3 = …

4. Card the action, write down the final result.

10 – 2 – 3 + 1 – 2 – 3 = …

9 – 3 + 2 – 3 – 3 + 2 =…

5. Draw 9 triangles, float them with a red and blue pencil so that the red triangles are one more than blue.

Verification work (option 1)

1. Fill the pass.

3 + 7 = … 4 + 5 = … 9 – 9 = … 8 – 3 + 4 = …

1 + 9 = … 8 + 2 = … 5 – 3 = … 10 – 3 + 2 = …

2. Solve the task.

Olya * * * * *

Yulia - 2 more.

How many stars at Julia?

9 … 3 … 2 = 8

Verification work (option 2)

1. Fill the pass.

2 + 8 = … 7 + 3 = … 8 – 4 = … 10 – 2 + 1 = …

4 + 6 = … 3 + 4 = … 7 – 3 = … 2 + 3 – 4 = …

2. Solve the task.

Misha * * * * *

Alyosha - 3 less.

How many stars are Alesh?

Decision………………………………………………………………………………

Answer………………………………………………………………………………….

3. What signs are missing? (+, -)

6 … 3 … 2 = 7

Examination (option 1)

5 + 0 = … 4 + 5 = … 7 – 5 =… 10 – 5 = …

2 + 7 = … 7 + 3 = … 9 – 8 = … 6 – 6 = …

6 + 4 = … 1 + 6 = … 3 – 0 = … 8 – 5 = …

2. Draw 5 flags. Under the checkboxes, draw balls so that the balls are 1 smaller than the flags. Under the flags, draw mushrooms; Mushrooms should be 4 more than balls.

…………………………………………………………………………………………………….

…………………………………………………………………………………………………….

…………………………………………………………………………………………………….

3. Solve the task.

On ice floes on 3 Penguin less than on the shore. How many penguins are on the ice, if on the shores of them 7?

Answer……………………………………………………………………………………………..

4. The length of the second segment by 2 cm is greater than the length of the first segment. The length of the first segment is 4 cm. Hatch these segments.

…………………………………………. ……………………………………………………..

5. Write the number in which:

1Des. 3d. - .......... 1Des. - ...... .. 6th. - ......... ..

1Des. 7th. - ..........

6. In the word "b e g e o t" 7 letters. Invent and write down the word in which there will be less than 2 letters.

……………………………………………………………………………………………………..

Examination (option 2)

1. To perform the action and write down the answer.

1 + 9 = … 2 + 7 = … 9 – 5 = … 10 – 4 = …

3 + 7 = … 5 + 4 = … 4 – 4 = … 6 – 0 = …

8 + 0 = … 3 + 6 = … 8 – 7 = … 7 – 3 = …

2. Draw 4 Christmas trees. Under Christmas trees, draw balls so that the balls are 5 more than the Christmas tree. Draw mushrooms under the balls; Mushrooms should be 3 less than the balls.

…………………………………………………………………………………………………..

………………………………………………………………………………………………….

………………………………………………………………………………………………….

3. Solve the task.

On the table lie spoon and forks. Spoons 5, and 2 more forks than spoons. How many plots on the table?

Decision…………………………………………………………………………………………..

Answer………………………………………………………………………………………………

4. The length of the first segment is 8 cm, the length of the second segment is 3 cm less. Draw these segments.

………………………………..................... ………………………………………………..

5. Write the number in which:

1Des. 2. - ............ 5. - ............ 2Des. - ............... ..

1Des. 6th. - ............

6. In the word "k o sh to a" 5 letters. Come up and write down such a word in which it would be 1 letter more.

………………………………………………………………………………………………….

Final Test in Mathematics

Grade 1 (1 - 4)

1. Circle in the circle two-digit numbers.

1, 10, 2, 5, 20, 11

2. In the smallest number in the circle.

19, 15, 12, 17, 20

3. Circle in the circle the largest number.

11, 17, 13, 15, 18

4. Wagon number that consists of 1 tens and 3 units.

3, 15, 13, 4, 18

8. Obligation number that is less than 16.

17, 16, 13, 19

9. Invassion number that is more than 12.

10, 12, 14, 11

10. Crouch the wrong answers 10 + 6 \u003d

15, 16, 17, 14

11. Crouch the wrong answers 18 - 8 \u003d

11, 10, 12, 8

12. The number 12 will increase by 1. How much do you get? Stress this number.

11, 12, 14, 13

13. Number 18 decrease by 1. Stress the difference.

17, 18, 16, 15

14. 6 + 7 How much will it work out?

14, 12, 13, 15

15. What number is missed in the record 12 - ... - 8 \u003d 2?

3, 9, 8, 10, 2

16. Emphasize examples with response 14.

9 + 4 8 + 6 7 + 7 9 + 8 5 + 9

17. Crouch Examples whose answers are not 11.

9 + 3 7 + 4 8 + 7 6 + 7 6 + 5 9 + 2

18. What numbers are missing?

13 = 8 + … 15 = 8 + … 17 = 8 + …

19. Check the expression. Cross out the wrong entries.

19 cm \u003d 1 cm 9cm 1 dm 6 cm \u003d 16 cm 2 cm \u003d 2 dm 10 cm \u003d 1 dm

20. 15 cm transferred to decimeters and centimeters. Stress the correct answer.

1 cm 5 dm 1 dm 5 cm 15 dm

Accounting accounts are a very important concept within the framework of discipline. And if you have to study it on debt to study, let's get together, what are the accounts, why are they needed and how to use them?

Definition of an accounting account

Let's try scientifically popularly what accounts are accounting for teapots.

The accounts are the method of cumulative interconnected reflection and grouping of property for placement and composition, on sources of its education, as well as the method of economic operations for qualitatively homogeneous signs expressed in natural, labor and cash gauges.

This is a formal and very difficult definition. Let's say easier words: these are tables from 2 columns: left (debit) and right (loan). Such a table allows you to see all the enterprise operations that have happened in the month.

Left reflects revenues to the enterprise's account, the retirement is taken on the right. The numbers displayed in the table are equal to monetary expressions.

Inside the enterprise, many different business operations are carried out every day: the receipt of funds and their disposal, payments, paying taxes and much more. All these operations are accepted to group under general features. Each group refers to a specific account.

For example, any transaction accounting operations refer to account 10 (materials). Any cash transactions relate to account 50 (cash desk), etc.

On a note!

In total, 99 accounts were allocated in the accounting, to familiarize themselves with each of which in the document plan.

Account plan: learn or hang?

Students think it is easier to reduce scores with life than with a bill plan. In fact, this is a very useful document.

In addition, it is absolutely no need to memorize, whatever your teacher tell you. The fact is that any enterprise uses only a few more frequently used accounts in its activities, so that many accounts do not even need.

Fix knowledge on examples

Let's consider as an example, as an enterprise keeps accounting for his host. Activities with accounts.

At the beginning of each month, the company leads new boards. Account, opening a new sign. At the very beginning of each table, the residue (balance) from last month is transferred. If the balance was debit, it must be entered into the debt column, if the loan is in the column with a loan.

Then throughout the month the table reflects all the conductive economic operations.

As an example, take the organization that accounts 51 accounts.

At the end of last month, the organization remained the amount of 1000 rubles (finite balance). This 1000 rubles must be taken at the beginning of the Sch.51 table.

Over time, the enterprise conducted different monetary operations, counting and deducting money from the account, and all of them are reflected in the table.

By the end of the month, cash turns should be calculated during the month - that is, just fold the values \u200b\u200bof each column. And then we count the final balance - we add all the numbers of the debt column to it and subtract the total value of the credit column from the total amount.

If the resulting digit is positive (with a + sign), it is considered debit and the next month is recorded in the column with the debit. With the negative value of the final balance, it should be recorded in the table in the column with a loan.

The balance was calculated, the bill was closed, and at the beginning of the next month they opened a new one and operate according to the usual scheme.

And here you can watch a video on accounts in accounting for dummies:

Perhaps you will be useful to a sample of the title leaf of 2019 coursework. Well, if you have the most complicated control or coursework on accounting and audit, our authors Let's try not only to explain to you briefly and affordably the subject, but also ready to fulfill this check job in the minimum time instead of you.