Advice 1: 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.
Instruction
1
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.
2
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.
3
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
4
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
5
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.
6
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 2: How to calculate the balance

Balance is the difference between income and consumption over the selected time interval. In accounting, is the difference between debit and credit on the account for a certain period of time.
Instruction
1
To calculate this value, for example, cash income, need to add up all incoming cash for a certain interval of time and the expenditure of these funds during the same period. And calculate the difference between the two figures. It will be balance.
2
Balance at beginning of the period is the cash balance at the beginning of the selected period.
3
To view the balances in the accounting records need to form a trial balance on a specified account for a certain period of time. It is also possible to form "the Report on profits and losses (form №2) and see the start and of course balance.
4
There are formula which use to calculate the balance of active and passive accounts:
Balance end Debit= balance of primary + Momentum debit Momentum kredytu Balance at the end Kreditu = balance of primary + Momentum Credito - debit activity
This difference is very convenient in the preparation of acts of reconciliation with counterparties of the organization.
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