To understand how the balance is calculated, consider a simple example. Let's say you went to the store on April 30. Bought products in the amount of 2000 rubles. On the same day you received wages in the amount of 10,000 rubles. The next day, you again went shopping and spent 1000. You need to determine the beginning balance. The figure is done for the remainder of the previous period. Thus, 30 of April you received 10,000 rubles, and spent 2,000 roubles. The cash balance at the end of the day will be equal to 10000 - 2000 = 8000 rubles. This amount will be the beginning balance on may 1.
If you need to calculate the balance in the enterprise, form the card account. Suppose you want to calculate the balance of cash in cash Desk of the organization at the beginning of the reporting period. To do this, view the balance on the debit 50 bills and the loan for the previous period. Calculate the difference. The resulting amount will be the beginning balance.
If you are using automated programs, you just need to view the account information. Let's say you want to learn the opening balance on may 1, 2012. Form card, putting the period from 01 may. The correct value will be shown in the top row. You can also view it by selecting the period to 30 April 2012, in this case the remainder will be listed at the end.
If you want to calculate the beginning balance manually pick up all the necessary documents. Suppose you need to calculate the accounts payable. To do this, prepare for the previous period all invoices from contractors, statements of current accounts and account cash warrants. On a sheet of paper, write "Debit" and "Credit". All that you give – put on the loan; all that is received is a debit. Add up the expense, and then income. Calculate the difference. The resulting amount will be the balance at the beginning of the next period.
Advice 2: How to find balance
Balance (balance) is the main term of accounting. Specialist amounts of the balances on the accounts of the company will assess its economic condition. Understanding how balance is considered, you must calculate the remaining amount of the salary or the balance of the Bank account.
Accounts for which the accounting is carried out in the organization, can be of three types: active, passive, and a composite active-passive. Accordingly, the balance for each account type is considered for different algorithms. The bookkeeping balance consists of a debit and credit.
Balance is always tied to a specific period. In the "pre-computer" era accounting period was a month. Balance primary was postponed from the end of last month, and consider the balance end of the current month had to manually. Now the accounting programs remains displayed on an arbitrary date.
An active account. The reporting period begins with accounts that have debit balances (Dbname). Receipt to this account reflect the turnover of debit (Dbopit), and the disposal is in circulation on the loan (Crobat). Ends the reporting period, the counting of the turnover on the debit and the credit and withdrawal ending balance (Dbconnect), which then go into the next reporting month:Dbconnect = Dbname + Dboost – Crobat
The reporting period starts from the accounts with credit balances (Krycha). Receipt to this account reflect the turnover on the loan (Crobat), and the disposal is in circulation on the debit side (Dbopit). Ends the reporting period, the calculation of turnover of credit and debit and the terminal end balance (Cranes), which then go into the next reporting month:Cranes = Krachao + Crobat – Dboost
Active-passive account. Such accounts, balance has a debit and a credit part. The ending balance appears as follows:If the amount Dbacl – Cracula + Dboost – Crobat greater than zero, it is put in the ending balance on the debit side, the loan is written zero. Otherwise, the minus is removed and the resulting sum is written in the final credit balance, the debit is written zero.
In real accounting, each account is assigned its own role. For example, account "Salary". Here the accounting period is often a month. Opening balance for each account is lost, the salary of last month (the debt company), or too much salary in the last month (duty for an employee). Accordingly, it is a debit and a credit part of the opening balance. Count balance ending (in fact, the salary of the current month) to the scheme:a Debt company – Debt for employee + accrued – Deducted.If you get a positive result, you have something to this month.
Advice 3: What is the difference between an invoice and invoice
Many people, little versed in accounting, I think that the invoice and the invoice is the same accounting document. This view is mistaken. In fact, these documents have a direct relationship to the creation of the same operation, the difference exists in their purpose and design.
What is the difference between bill and invoice?
As a rule, the bill can be issued as an accountant. It must be a reason – the contract of sale or contract for the provision of any services. In this document indicate a specific amount that the payer is obliged to transfer to the account or pay in cash to the supplier for the service or for a specific product.
If the contract specified a reusable service (once a month during the year or once a quarter, the invoice may be issued once a month, once a quarter or once a year. Typically, the account is not a form of strict accountability and is not registered in the sales book. An account is necessary mainly for prepayment.
What data is entered to the account?
This document is a table that lists specific service or product name, unit of measure, quantity and unit price of the goods. At the end of the specified total amount. Also, the account should contain details of the contractor services where the customer needs to transfer the money.
The invoice subscribes the seller or the contractor at the end of the executed works or the rendered services. The presentation of this document is mandatory in case if the company reimburses the VAT amount must be indicated in the document), i.e. located on the common system of taxation. In other situations, the invoice is usually not required. If this document is required, it needs to be decorated in the same period, was produced when the transaction (service rendered, confirmed by the act of the performed works or acquired the goods evidenced by the invoice).
In fact, both the account and invoice the accountant writes as in the provision of any services and when making the contract of sale. The only difference is the purpose of these documents. The expense need the buyer to pay for the services stipulated in the contract. For this invoice will contain details for the transfer of the required amount of cash and the services or goods for which this amount will be produced.
The invoice is needed to take action was reflected in tax accounting, i.e. should be fixed VAT on the service performed or the product that you plan to perform on the transaction.
As a rule, on account of the seal of the service provider (required), while in the invoice it is not. Another difference between these two documents is that the invoice must be passed to the tax office, as this document is a form of strict accountability, the expense of this function does not.