Synthetic and analytical records are kept in special registers. They are documents that collect and sistematizarea information. Synthetic and analytical accounting are prepared on the basis of primary legislation. These include, in particular, include machinegame, cards, individual sheets, special magazines, books, etc. Next, consider what constitutes a synthetic account of calculations. Synthetic Accounting


Synthetic accounting - a system of economic operations grouped according to specific economic criteria of one type and sources of funds. The main feature of the structure is generalization without division into definite, single characteristics. Synthetic accounting accounts - "Intangible Assets", "Materials" and so on.

They are tables of a special form. The registers are intended for making entries on business transactions, which are reflected in the financial statements. Prescriptions for their filling are approved at the legislative level. Synthetic accounting is maintained in the respective registers. They include the "General Ledger" and most of the order logs. Depending on the types of entries, the registers are divided into combined, chronological and systematic.

They represent a bound documentation in a specific format. In the leaves there is a special column. In the books all pages are numbered, cash – bound. On the last page shows the number of pages, there are signatures of the chief accountant, the head of the company, and print. The leaves of the book cannot be removed, which prevents the concealment of abuse. The disadvantage is the fact that keeping the books can not be distributed between employees.

Types of records

In chronological registers are operations at the time of their Commission and of the receipt of the documents. These include, in particular, the book of business transactions, register. Systematic registers running synthetic accounting operations of the homogeneous type. As example is the General Ledger. In the combined registers records in a systematic and chronological type are combined.

Features of system construction

In practice, there are three ways of forming accounting:

  1. One, indivisible and whole. This method is considered a simple form.
  2. Three-level, common. In this case, it is planned to create analytical accounts, sub-accounts.
  3. Two-level, separate. In this case, synthetic, analytical accounting is used.

I should say that all these forms exist in practice, but at different times. A simple form was used in the middle Ages. At the time the account was one that did not require splitting it into two directions. With the development of the system necessitated the introduction of new elements. In particular, we are talking about different sub-order. When using the manual method of accounting, this was the only possible way to cope with the increasing volume of work. With the advent of automation in accounting for allocated blocks – analytical and synthetic.

Important point

As leading experts in the field of accounting write, as the primary unit of supervision in the system will always act as an economic operation. The data that characterizes it, in turn, are the subject matter that reflects analytical accounting. But for completeness of the picture, the economic operation must be fixed in the second block of the system. They, as was said above, are synthetic accounting.

Interaction of elements

In theory each household. the operation causes the correspondence of certain analytic accounts. The complex linkages and articles can shape a system that reflects the dynamics of the movement of all objects reporting. However, this information structure is quite cumbersome and not sufficiently foreseeable. Emerging need to use generic measures forced to carry out synthetic accounting. However, this approach is not quite appropriate. The fact that in fact the analytical account involves two systems, related to each other hierarchically. In addition, the Supplement included the full reference for the entire range of articles.

The method "from private to general" and vice versa

To build working systems of aggregation of quantities “bottom-up”, you must first create its model of top down. It will be presented in the form of multi-level reference relationships articles both blocks of the system. Metrics first specifically, and then summarized and it is synthetic. There is, however, another way to build a system “from General to particular”. In this case, the first is synthetic – generalization. And then they are detailed for specific articles. Theoretically, these two methods can be used. However, given the structure of the information base of accounting, preferred the second option. However, with use of the computer both of these methods can be applied in parallel and almost simultaneously.


When using the "top-down" method, each synthetic article, together with its analytical one, forms an independent information structure. In it, the first element acts as a "screen". He takes over the correspondence of the relevant analytical articles. This, in turn, allows us to systematize and optimize the interaction in the horizontal direction. This becomes possible due to the fact that synthetic articles are linked to each other by specific correspondence. It reflects the movement of the elements of another block. However, the need for independent correspondence of analytical articles is no longer necessary. The models themselves are presented in a simplified and quite foreseeable manner. This becomes possible due to a small number of synthetic accounts.