How to make a posting ?

How to make a posting ?

Many people today need to be able to draw up a posting in accounting.To learn how to learn how to make wiring, tell our article.

To understand what part of the accounting, what and when put through, all such accounts are assigned to the account features: active and passive account accounting accounts.

Active accounting expense - this is a bill which reflects the assets (assets) that belong to the company on the right of ownership.

Passive expense account - it's such an account, which reflects the firm commitment to a third person or persons.

There is an active-passive account of the account - this account at any given time which can be a residue or by debit or credit the account.This occurs, for example when the supplier of the goods at the moment should be firm, and the firm may be to him that is taken into account, and so one account records, selected specifically for suppliers.

Here is an example of how to make the posting.For example, the supplier has put the company goods worth 1000 ruble

s.On the count of "Supplier" reflects the debt to him on loan.At the moment, through the "Supplier" - is a liability account, which reflected a debt to him.

But another option, create boo wiring.The company has made an advance payment to the supplier for a specific product in the amount of 1,000 rubles.On the count of "Supplier" reflects his debt to the company.That is, at the moment he is a debtor (debtor) of the company and through the "Supplier" is the active account where our assets are today.

important to know

must be remembered that an active account in any case can not be any balance on the loan, and the passive account - the balance of the debit.But in an active-passive account may be present as a debit and credit remainder.That is why active-passive accounts in a certain moment can be reflected in the balance sheet (if a debit balance) or a passive balance (if there is a credit balance).

In automated modern systems of accounting computer will not allow you to write off more money or goods than it is, but if this stop does not exist, then either your wiring with a whatever sum is accepted and on the account of the "Cashier" You can easily see the negative value.Bearing in mind that the account "Cash" - it is an active account, you can see that you made a mistake on the sum of the wiring.


  • decrease in active accounts need to reflect the loan, reducing passive accounts - debit
  • increase in active accounts need to reflect on the debit side, the increase in passive accounts - loan

Understanding "active account through" values ​​and "passiveby taking into account "should be for you to know what part of the accounting it is necessary to specify (in credit or debit) if you want to increase the accounting expense, or in any place to put it, if you want to reducethe accounting expense.

Now you know how to make accounting entries and can easily do it yourself without much effort!