On the active-passive accountOh considered indicators that can take positive or negative value. For example, at the expense ofe 99 "Profits and losses" reflects the indicator of financial result of the current period. It can take a positive value, and then there is a profit, and negative, in which we talk about the loss.
When defining active-passive accountand remember that they he may have unilateral balance (either debit or credit) and bilateral (debit and credit). Account 99 is the expense of one-way balance. When the excess of income over expenditure, i.e. the profit, the balance is reflected on the loan and refers to the liabilities side of the balance because profit is a source of assets. Conversely, in the presence of losses of balance is reflected in the debit account.
To active-passive accountof am include the expense of 60 "RAaccounts with suppliers and contractors", 62 "RAaccounts with buyers and customers", 71 "RAaccounts with accountable persons", 75 "RAaccounts with the founders," 76 "RAaccounts with different debtors and creditors", etc.
The General scheme of operations in an active-passive accountAh can be represented as follows. On the opening balance on the debit reflects the existence of accounts receivable on the accounting period beginning respectively on the loan – creditor. Turnover on the debit represents an increase of receivables and decrease in payables and, to the contrary, the credit reflects the increase in accounts payable and decrease in receivables.
For example, at the expense ofe 60 firm takes into account the RAaccounts with two counterparties. While one of the suppliers made advance payments in the amount of 100 thousand rubles., and the second needs 30 thousand rubles. Thus, the debit accountand will reflected the advance (accounts receivable), credit debt (accounts payable). At the same time remains in an active-passive accountof am are shown in expanded form, as rolled-up amounts can lead to inaccurate presentation of financial statements.
The main active-passive accounts are: 71 "Calculations with accountable persons"; 75 "Calculations with founders"; 76 "Calculations with different debtors and creditors"; of 99 "Profits and losses". Active-passive account can be located both in assets and in liabilities.
Regarding account 99, which were previously regarded as passive, you must say the following: all businesses operating with the main objective of making a profit, but if for some reason they have a loss, in this case the score becomes 99 active-passive. Consider the example of how to keep records of account 99 "Profits and losses".