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.