Encyclopedia

Analytical Accounts


Analytical accounts are accounting accounts intended for detailed breakdown and specification of information on the availability, status, and movement of funds and their sources contained in synthetic accounts. They are opened as a development of a specific synthetic account by its types, parts, articles, and where required, with evaluation of information expressed in natural, labor, and monetary terms. Analytical accounts are distinguished according to whether they are opened for active or passive synthetic accounts

Source: "Methodological Recommendations for Accounting and Reporting on Grain Receiving and Processing Enterprises" (approved by the Ministry of Agriculture)

Laws with commentary

Codes and federal laws