Key templates for budgeting in Excel. To help an accountant - useful Excel functions Tasks in Excel for accountants

The peculiarity of accounting for your expenses is that this is a process extended over time, and the results of this process will not be noticeable immediately. But short-term expectations cause most people to give up their home accounting after just a couple of weeks. A person does not see his benefit from daily accounting of his expenses. At first, when enthusiasm is still alive, a person performs all the necessary actions, and when enthusiasm dries up, the “work” is done by inertia. It is necessary to remember that there are benefits from family accounting... you just haven’t felt it yet. If you don't give up, within a couple of months you will see tangible results that will allow you to save on expenses and make your financial goals more realistic.

Poll: Have you done home bookkeeping before?

What are the benefits of home bookkeeping?

1. By knowing your monthly expenses, you can cut down on unnecessary expenses and save a significant amount over time. This amount may be enough to buy some useful thing (phone, bicycle, suit).

Many people don’t even realize what exactly is eating up a significant portion of their budget. After a month of waiting and the first report, some people clutch their heads when they see the true picture of their expenses. For example, harmless get-togethers with friends or visiting public places can take significant amounts of money out of your wallet. Some women may become very thoughtful if they find out how much money is spent on cosmetics every month. Separately, we can note the work of the “money vacuum cleaner” - the supermarket. It encourages unnecessary purchases. We tend to believe that we spend less than we actually do. But facts (reports) will bring you back to reality and, perhaps, force you to change something for the better.

2. Having information about all your sources of income, you can increase your income significantly.

For example, you have several sources of income. Having a full report for several months, you can track the dynamics of changes in each source and find the most promising one. By abandoning “weak” sources, you will have time to develop promising ones.

How to create a home budget?

The family budget can be compared to the company budget, so expected expenses and income must be divided into separate groups. But first, you should analyze your expenses for the past month.

If you do home accounting, then you can use last month’s expense report as a basis. By analyzing the information, you can conclude that not all purchases were necessary. Often people spend significant amounts of money on entertainment and useless trinkets after their salary. This is why you should keep detailed records of all purchases. For anyone, you can make a whole list of goods that you can safely do without. It is very rare that a person can plan a family budget without analyzing past expenses.

How to spend money correctly? People have different incomes and, therefore, expenses can also differ significantly - everyone’s priorities, life circumstances and opportunities are different.

After analyzing your purchases, you need to place each one into one of four groups: essentials, necessary expenses, desired purchases and unnecessary ones. Now, to plan an emergency home budget, it is enough to exclude the last two groups from expenses - the desired and the unnecessary. If your salary allows, then you can draw up another budget, which will take into account the third group - desired purchases. It is better to exclude the fourth group of expenses (unnecessary) from the plan altogether, and instead of unnecessary expenses, it is better to start saving.

Examples of expenses from the first group (primary necessity):

• Rent
• Food
• Medicines
• Credit
• Transport and/or car

Expenses in the “necessary” category:

• Internet
• Hygiene products
• Gym

Desired:

• Laptop
• New shoes
• New phone
• Vacation package

Unnecessary:

• Cafes and restaurants
• Lottery
• Unhealthy food
• Bad habits (alcohol, cigarettes)

Food is a significant part of family expenses. Many families spend 25% to 60% of their income on groceries. That is why you need to take a closer look at this category of expenses. It is advisable to keep a detailed list of expenses, for example, take into account separately the costs of sausages, dairy and confectionery products, vegetables, canned food, etc. Over time, you will be able to determine the most expensive food category and try to save money on it.

Read also:

In this review, we present the results of testing five programs for home accounting. All these programs run on Windows OS. Each application was installed on a computer and tested according to several parameters.

How to save money on groceries? First, you should study all the promotions that are running in your supermarket. You should also determine which of the “cheap” products you really need. Secondly, you can buy for future use. For example, canned food, cereals and pasta have a long shelf life, and if you purchase these products in large quantities at a discount, the average price for such goods will be lower. Thirdly, try not to buy unnecessary products - cakes and fast food. They will not bring you any benefit, but you can spend a lot of money on these “pleasures”. Remember that even a modest lunch in a cafe will cost much more than “homemade” food. It's better to bring lunch to work from home than to eat in a cafeteria or restaurant.

Excel spreadsheet for home budget

Beginning home accountants can use a regular Excel spreadsheet to track expenses and income - it's easy and free. A spreadsheet processor will not give you a complete financial picture, but you will gain invaluable experience, which will then be useful for accounting for finances in programs or web services.

A simple Excel spreadsheet for home accounting can be downloaded. A complete selection of Excel tables is available at this link. The selection contains a variety of tables that will help you not only take into account current expenses and income, but also plan your family budget for several months in advance.

Let's analyze the simplest table home-buh.xls. There is only one sheet “July” so far. You can add new sheets by month: “August”, “September”, etc. You can copy the contents of the “July” sheet into each new sheet (it will be a template). In our example, everything is extremely simple - there are two sections “Income” and “Expenses”. By entering data into these sections, you create the “total” field and reports. You can add new fields (categories) to the specified sections - the report and the “total” field will be automatically updated.

Read also:

This review was created to help you choose a program for maintaining a family budget. We tested the most popular Windows programs designed for financial control. The main focus of the review is taking into account expenses and income on a family scale.

Even such a primitive report can show you holes in the family budget. If some category of expenses eats up a significant part of the budget, then it needs to be reviewed. This is done simply - you need to divide this category into separate subcategories and keep track of expenses in more detail. For example, such an expense item as “Food” is quite extensive. This includes sausages, fruits, and baked goods.

• Ready meals
• Sausages
• Confectionery
• Candies
• Ice cream
• Vegetables
• Fruits
• Bakery products

After this division, you need to keep track of each subcategory. For example, over time you will discover that the cost of sausages is unreasonably high. In this case, you should try to reduce this expense item. To do this, you should completely abandon sausage or replace it with a cheaper analogue - chicken meat.

On the Internet you can find many programs and services that allow you to do home accounting. Mobile applications are also gaining popularity, with the help of which you can establish full-fledged accounting of personal finances. In this review we will look at several popular solutions in this area.

Housekeeper – accounting of personal finances

is a simple program with a friendly interface. Thanks to its simplicity, Economy is accessible to a wide range of users - from beginners to professionals. On the left side of the window there is a main menu: Expenses, Income, Debts... If you go to any section, you can see that the data is stored in tables. Each table can be sorted by a separate field. To do this, click on the title of the corresponding field. For example, if you want to sort expenses by amount, then click the “Amount” column, and if you need to see the chronology of expenses, then click the “Date” heading.

In addition to accounting for expense and income transactions, the program has the following functions: accounting for debts (they owe me, I owe), loans (with repayment history), a system of user accounts (with a choice of base currency), as well as a system of reference books (categories of expenses and income). The program also has a table with monthly reminders about important events (rent, loan repayment). Reports can be viewed in a separate section. Here the user will be able to select the report type, user, and time interval. The current version of the Housekeeper has 17 reports - this number is quite enough to analyze your family budget.

Conclusion. A good program with developed functionality and a clear interface. An ideal option for beginner “home accountants” - everything here is simple and clear. It runs under Windows, is small in size, and can be carried with you on a flash drive.

Rubbishmoney

Drebedengi is an online service for home accounting. The advantage of such a service is obvious - access to the system is possible from any device and from any place where there is Internet. The mobile version of the site looks good even on cheap smartphones with low screen resolution.

Particular attention is paid here to family budget planning. The system provides a special section for this, where users can plan their expenses and income. This feature will allow you to look into your financial future - you can find out how much money you will accumulate in a month or a year. It is very convenient to plan savings for future large purchases. A plan can be drawn up not only for each family member, but for everyone at once. If the system detects a deviation from the planned one, it will automatically report this and show the magnitude of the deviation.

The service allows you to combine different accounts into a single segment. This is very convenient if you are doing family accounting (each member has their own account). In this case, users will be united by a joint budget and statistics. The developers of the Drebedengi system suggest using applications for iPhone and Android devices to manage expenses offline, with further synchronization of data with the main service. Applications for Windows (including Windows Phone) have also been created.

Conclusion. The Drebedengi web service is intended for lovers of cloud technologies. The main advantage of the system is access from any device and anywhere (where there is Internet). The functionality is not bad - it is quite enough for home accounting.

Personal Finances

Personal Finances is a powerful and convenient tool for family accounting. Thanks to the clear and colorful interface, the user will quickly find a common language with this program. The main principle of the application: less actions - more results. Using the budget planning feature, you can stay within your current financial limits.

The program can run not only on a computer running Windows, but also on smartphones and tablets (Android, iOS). Any family member can keep an expense spreadsheet separately. Reports will allow you to determine who earns and spends the most. The privacy protection feature will prevent unauthorized editing and will also help hide some expenses or income from other users.

To quickly enter information, automatic substitution of words based on the first letters is provided. It is also possible to undo previous user actions, for example, undoing the deletion of a record from the database.

The main functions of the program: work with multiple users, quick accounting of personal finances, multi-currency, task scheduler, loans and debts, budget planning.

Conclusion. A good option for advanced “home accountants”. If you are not intimidated by the abundance of features and want to study your finances in great detail, then Personal Finances is the tool for you. A good interface and an abundance of reports will satisfy the needs of the most demanding users.

This is a fairly well-known program on the Runet. Let’s list the main advantages of “Home Accounting”: simplicity (no additional knowledge is required), benefit (awareness of your situation will help you achieve your financial goals), benefit (analysis of income and expenses will help you gain financial stability), security (data protection with a password and database backup).

The program is capable of keeping track of finances for the entire family. Each family member can create an account and enter income and expenses separately from the rest. Keeping track of loans and debts will help stabilize your financial situation. You can select any world currency (dollar, euro, ruble, hryvnia, etc.) as the base currency. Expenses and income can be synchronized with different devices - tablets, smartphones, PCs (there is a version for iOS and Android).

The reporting system has a finished and thoughtful appearance. You can get a report on your account status or expenses in a couple of seconds. Home accounting will give you the opportunity to analyze income and expenses, and you will also be able to draw up a correct financial plan based on the reports.

The data import and export function will significantly reduce the time required to enter data into the program. Import bank statements and data from other databases into the program. If you need to transfer data from the program to someone, then export of information is provided for these purposes.

Conclusion. Keepsoft home accounting is an affordable tool with good functionality. The presence of a mobile version makes the program multi-platform. If you are not afraid of complex interfaces, then you will certainly make friends with this program.

MoneyTracker

MoneyTracker is another popular family accounting program. It has the entire necessary set of tools for controlling personal finances - accounting for expenses/income, debts, loans, a powerful reporting system, a calendar and much more.

The program has an interesting detail - an information window. This is an area of ​​the screen whose contents you can customize yourself. Here you can display individual blocks, for example, reminders, exchange rates, and the current state of the budget. Due to the information window, the visibility of the program increases significantly. Widget lovers will like this feature. The Calendar module can be used to schedule important events. It's easy to set up a reminder for any event here.

It should be mentioned that MoneyTracker can run on a local network. That is, there will be one database, but several users (programs). This function will be in demand in families where several computers are used at once, for example, the son has a desktop PC, the head of the family has a laptop, and the wife has a tablet. All these devices can be linked to one database, and each family member will be comfortable entering expenses and income into a single database of the MoneyTracker program.

Rubbishmoney

Over the course of four days, experienced editors from Glavbukh taught in classes how to create a high-quality magazine article. One of the school’s students, Polina Alekseeva, decided to consolidate her knowledge in practice and wrote an article specifically for the site about the useful functions of the well-known Microsoft Excel program.

Microsoft Excel is a program with wide capabilities. Many people are familiar only with the basic skills of working with the program and simple functions. An accountant often does not have enough time to learn how to automate the calculation of any indicator, but in vain. We invite you to spend 10 minutes a day and master the features of Excel that are useful in your work.

Here is an overview of Excel features useful to an accountant. Open the program and try our examples. It's really simple!

1. How to change the color of a cell depending on its value

Everything is very simple - we change the color (fill, font, frames) if the value meets certain conditions. We fill the negative balance with red, and the positive balance with green. Late orders are highlighted in red, and orders delivered on time are highlighted in black.

To do this, select the cells that should automatically change their color and select Format - Conditional Formatting from the menu.

In the window that opens, set the conditions and, by clicking the Format button, set the cell formatting options if the condition is met. In this example, we make large clients in bold blue font, and small clients in black italics:

In the condition, we check either the cell value or the given formula.

Examples of conditions:

formula = $A1 =, highlights the entire line
formula = cell = MAX/MIN ($A$1:$A$10) highlights maximum, minimum values
formula = cell, = AVERAGE ($A$1:$A$10) highlights values ​​greater (less than) the average

2. How to select the required entries from the list

The first method is autofilter

We hide all rows, except those that satisfy the specified selection conditions. To do this, select any cell of the list and select Data - Filter - AutoFilter from the menu.

In the first row containing the column headers, arrow buttons will appear—autofilter buttons. To select records, click on the autofilter button in the header of the desired column and select a filtering condition from the drop-down list:

Autofilter performs the following functions:

Sorts the list by the selected column (select “Sort”)
- finds a specified number (or percentage) of the largest or smallest elements in the list (select “Top 10”)
- performs filtering by a given condition (select “Condition”)

In this case, we select from the list the document numbers posted during the specified period.

The second method is an advanced filter

To use an advanced filter, first of all, set a range of conditions:

Let's copy the headings of the columns for which conditions will be entered
- enter conditions for filtering below the copied headings: cells of the same Excel row are connected by logical “AND”, and cells of different rows are connected by logical “OR”.

For example, to select from the list documents posted during the period January 15-16, in which account 903003 appears, you need to set the condition as follows:

To filter data by criteria from our table, select the original list and select Data - Filter - Advanced filter from the menu. The Advanced Filter window will open, in which we enter the address of the source range and the address of the condition range.

3. The SUM function sums the entire given range, how to sum only the values ​​that meet a certain condition?

In this case, we use the SUMIF function. Let's look at a specific example. Let’s say you need to calculate revenue subject to VAT using this table:

Our actions in this case are as follows: use the SUMIF function (“rate, %”, “>0”, “total purchases”)

Function syntax - SUMIF(Range; Criterion; Summation range). Here “Range” is the cells that are checked for compliance with the criterion; "Criterion" - a criterion in the form of a number, expression or text; “Summarization range” - cells for summation.

Function syntax – COUNTIF(Range; Criterion)

Excel has a wide range of functions that perform financial calculations. For example, the PMT function, which allows you to determine monthly loan payments. As input data for this function, you need to enter the interest rate, the number of periods and the loan amount.

In the example, we calculate the amount of monthly payments and the total amount of payments.

Function syntax PLT(monthly interest rate; number of periods; loan amount)

Other financial functions that can be used to calculate loans and investments:

Function NPER(Rate; Payment; Present value; Future value; Type) – calculates the period for which you can pay off the loan, if there is data on the loan amount, monthly payments and bank interest.

Function BID(Periods; Payment; Present Value; Future Value; Type) - calculates what the bank’s interest should be for a loan with a given amount, term and monthly payment.

Function PS(Rate; Periods; Payment; Future value; Type) - calculates how much we can borrow from a given bank if we are willing to pay a certain amount monthly.

5. How to correlate records from one table with records from another?

Let's look at this issue using an example. Our chart of accounts is presented in Excel in the form - account, name. Before updating the software, it was decided to delete accounts that had no turnover in the last 3 years. Now we have a list of accounts and we need to copy the names from the original chart of accounts. The VLOOKUP function allows you to automate this process.

Extract from the original chart of accounts (1):

Accounts with turnover over the last 3 years (2) – 1000003 and 1100001.

Let's determine the name of these accounts using the first table. If we have a list of thousands of accounts in front of us, the task no longer looks so simple.

Solution - function VLOOKUP, which searches for a given value (in our example, this is the account number) in the leftmost column of the specified table, moving from top to bottom and, having found it, displays the contents of the adjacent cell.

For the function, you must enter arguments such as: the value you are looking for (the cell containing the value is indicated), the array in which the search takes place, and the column number:

6. How to create a compact and visual report from a huge table?

For this we use pivot tables. For example, using this mechanism it is very convenient to analyze transactions downloaded from the 1C program. Let's consider this situation in more detail.

The original table looks like:

To build a pivot table, place the cursor in any cell of the data list and select the menu item Data – Pivot Table. Next, follow the instructions of the Pivot Table Creation Wizard. As a result of this operation, we obtain a report template on a separate sheet:

Working with the template is easy: drag the names of columns (fields) from the list of fields of the pivot table into the areas of rows, columns, pages and layout data:

1) drag the “Debit” field into the row area of ​​the data table;
2) place the “Month” field in the columns area;
3) in the data area - the “Amount” field, etc.

So, the report is ready. Note that the source table may have thousands of records, but we only spent a few minutes preparing the report.

You can drill down into the report by dragging any additional field into the row area, for example, credit account, subaccount, etc.

When the number of indicators in a table is no more than 3-4, it is more convenient to use the Subtotals mechanism instead of pivot tables. We proceed according to the following scheme:

First step– Sorting

First, we will sort the table to form groups of rows, by which we will later calculate the totals – Data – Sorting

Second step- Summarizing

In this dialog box, we indicate the field by which our table is sorted, select a mathematical function (sum, average, minimum-maximum, quantity, etc.), and check the columns for which we need to summarize.

Click on the OK button and get a table in which the totals are automatically included.

When summarizing results, Excel performs the grouping itself. Sorted groups can be quickly and conveniently collapsed and expanded using the plus and minus signs to the left of the table. When collapsed, the report looks more compact and informative.

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However, when filling out receipt or expense documents, you will still have to enter some values ​​by hand.

These include:

• document date;
• quantity of goods;
• Document Number;
• other frequently changing parameters.

Using the tools built into Excel, you can achieve automatic completion of several columns based on directory data. However, it is unlikely that you will be able to configure this functionality yourself without in-depth knowledge of the program.

You can add basic formulas yourself, for example, indicate a column with the total cost of the product, multiplying the quantity by the price.

In the above manner, the “Incoming” and “Expense” sheets are also generated. Maintaining them separately is convenient for subsequent quick search of the required document.

Formation of the turnover sheet

You can make a turnover sheet yourself, but you will have to understand some of the functions of the table editor. No programming skills are required here.

On a separate sheet, you can display information about inventory balances in order to understand the need to purchase a particular item in the assortment.

Critical balance tracking

Keeping records of goods in a store in Excel can be configured in such a way that the sheet with product balances displays information about the need to purchase a particular assortment item. Next, we will consider a simple example of how to arrange this in a table editor.

In the proposed example, there are three storage locations for goods, indicating the balances in each of them. Using the IF(OR...) function, you can set up an automatic check of compliance with stock standards for each warehouse. The final formula will look like this:

IF(OR(C3<3;D3<3;E3<3);«Необходимо пополнение склада»;«Товара достаточно»).

Thus, if the balance in any storage location falls below three units, the user will see a message about the need to purchase or internally move goods. In the same way, you can monitor the reverse process - packaging of a certain item. The formula used is very simple and can always be added to a ready-made table.

This method of monitoring values ​​is applicable not only to warehouse balances. The following indicators can be analyzed similarly:

• volumes of work performed or sales by employee;
• increase in gross turnover or profit;
• identifying declines in trade for certain groups of goods and other indicators.

Excel can provide entrepreneurs with a variety of analytical tools when accounting for retail sales. One of its difficulties lies in the small amount of professional training material and the need to independently compose all the formulas.

Advantages of accounting for goods in a store in Excel

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(b) if the information provided became known to a Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;

(c) if the information provided is lawfully received from a third party without an obligation to keep it secret until it is provided by one of the Parties;

(d) if the information is provided at the written request of a government agency, other government agency, or local government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;

(e) if the information is provided to a third party with the consent of the Party about which the information is transferred.

2.5.Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.

2.6. The information that the User provides to Insales when registering in the Services is not personal data, as defined in Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. “About personal data.”

2.7.Insales has the right to make changes to this Agreement. When changes are made to the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.

2.8. By accepting this Agreement, the User understands and agrees that Insales may send the User personalized messages and information (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.

The user has the right to refuse to receive the above information by notifying in writing to the email address Insales -.

2.9. By accepting this Agreement, the User understands and agrees that Insales Services may use cookies, counters, and other technologies to ensure the functionality of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.

2.10. The user understands that the equipment and software used by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.

Insales has the right to establish that the provision of a certain Service is possible only on the condition that the acceptance and receipt of cookies is permitted by the User.

2.11. The user is independently responsible for the security of the means he has chosen to access his account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under the User’s account, including cases of voluntary transfer by the User of data to access the User’s account to third parties under any conditions (including under contracts or agreements) . In this case, all actions within or using the Services under the User’s account are considered to be carried out by the User himself, except in cases where the User notified Insales of unauthorized access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of his means of accessing your account.

2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently safely shut down work under his account at the end of each session of working with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to the User’s violation of the provisions of this part of the Agreement.

3. Responsibility of the Parties

3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged, at the request of the injured Party, to compensate for the actual damage caused by such violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.

3.2. Compensation for damage does not terminate the obligations of the violating Party to properly fulfill its obligations under the Agreement.

4.Other provisions

4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be in writing and delivered personally or via courier, or sent by email to the addresses specified in the license agreement for computer programs dated 12/01/2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may subsequently be specified in writing by the Party.

4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for termination of the other provisions (conditions).

4.3. This Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement are subject to the law of the Russian Federation.

4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, building 11-12 BC “Stendhal” LLC “Insales Rus”.

Publication date: 12/01/2016

Full name in Russian:

Limited Liability Company "Insales Rus"

Abbreviated name in Russian:

LLC "Insales Rus"

Name in English:

InSales Rus Limited Liability Company (InSales Rus LLC)

Legal address:

125319, Moscow, st. Akademika Ilyushina, 4, building 1, office 11

Mailing address:

107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC “Stendhal”

INN: 7714843760 Checkpoint: 771401001

Bank details:

The management of companies that have decided to begin implementing a management accounting system and budgeting itself, at the first steps, is forced to face several problems, namely:

• lack of financial capital to implement a specially developed platform;
• lack of a clear understanding of what needs to be done.

In such situations it comes to the rescue MS Excel, which, in addition to being free, is also a universal software option for full-fledged management accounting.

Any organization must maintain accounting records, regardless of what area it operates in, what its scale is, and so on. This is largely due to the fact that accounting must establish all the facts of the company’s life and display them on the appropriate accounts to achieve the maximum picture of the financial situation as a whole.

Accounting information is often the basis for determining an organization's tax obligations. For example, the tax base for property is determined based on accounting information.

Main purpose accounting and, in parallel, final accounting reporting is the provision of generalized information to interested users (external) regarding the results of labor activity for a certain reporting period.

Interested users may include:

• banking institutions;
• other creditors;
• investors and so on.

In other words, all persons without exception to whom the company has debt obligations are taken into account.

In turn, management accounting is used exclusively by enterprise management, and not by external users. It is often used not only by company managers to assess the current situation, but also allows them to provide reliable information for making the right management decisions, including the ability to instantly respond to various factors.

It is important to pay attention to the fact that the users to whom management reporting is primarily oriented can be very different: from the structural divisions themselves to presidents of organizations or managing partners.

In turn, the focus of management accounting on high-quality and instantaneous decision-making by management is explained by difference in formats direct representation of the values ​​of the accounting in question in comparison with the accounting one.

In addition, management reports may differ in a high degree of detail or, more simply put, in the accounting methods used (for example, the current Tax Code of the Russian Federation, and not RAS or IFRS), the special accounts/sub-accounts used that cannot be used in accounting, as well as high regularity of formation and so on.

How to compose

Many domestic companies today practice using management accounting in tables generated in MS Excel.

This has a lot to do with the fact that Excel is essentially a universal tool, which includes a huge set of mathematical formulas, algorithms, special accounting mechanisms, and so on, but does not require any significant costs (for example, as other accounting software requires).

Based on this, thanks to the use of MS Excel, qualified personnel have the right generate all reports necessary for making any decisions.

Standard management accounting must include several basic components:

• report regarding profit and financial costs;
• statement regarding the movement of financial capital;
• balance of the organization.

In the process of forming the necessary tables, it is initially necessary to pay attention to the isolation of the tables.

Each separate table (including information regarding one or another aspect of the organization’s labor activity) must be provided on a separate sheet. There is no need to try to fit everything on one sheet of paper (meaning all numerical indicators). Moreover, the length of the book can vary significantly depending on the level of detail required by management.

To solve this problem in practice, built-in Excel functions are often used, including drop-down lists, groupings, and so on.

All generated tables with initial information must be place on separate sheetsExcel(for example, a sheet for recording profits from the sale of building materials, and so on), and at the very beginning of this book you should create a pivot table in which, using drop-down lists, the final indicators are displayed relative to other sheets of the book.

Due to the fact that the grouping of “Business Items” remains the same (for example, cereals, drinks, and so on), and the accounting tables themselves in Excel require the formation of a huge number of tables (accounting for profits, direct financial costs, indirect monetary losses, accompanying cash costs and so on), companies need to remember one nuance.

It lies in the fact that the most optimal tool inExcelreference books are rightfully considered. In the process of their formation, organizations will be able to fully use them as auto-fill for all existing fields upon completion of the tables.

In addition to all the available advantages, the most important thing is the presence of a huge number of all the necessary formulas and various other mathematical mechanisms (for example, the possibility of autocorrelation, dispersion, mathematical expectation, and so on), which provides significant assistance in the process of analyzing final values, as well as planning future development .

This gives every right to ultimately accept effective management decisions.

Formation algorithm

The compilation algorithm is next:

1. Conducting an analysis of the organization's monetary structure.
2. Mandatory formation of management accounting classifiers.
3. Creating a chart of accounts.
4. Formation of the concept of management accounting.
5. Creation of an appropriate list of management accounting formats.
6. System implementation and automation.

In fact, in practice, many domestic organizations have already shown that developing accounting in Excel will not be difficult. It is enough just to monitor the accuracy of the information provided and strictly adhere to the existing algorithm.

For a better understanding, please refer to picture instructions:

Based on this image, you can see what the future model should presumably look like.

Implementation of the system in the organization

In the process of implementing management accounting in MS Excel, initially attention should be paid to automating the accounting of financial flows. This is a kind of information base for management accounting as a whole.

Financial movement, in fact, is a kind of reflection of all other operations of the organization.

The next stage is the introduction of profit accounting and financial costs. And only lastly should automation of assets and liabilities be carried out exclusively on those parts that are not related to financial flows and profits.

Existing rules

For today there is a few key rules, which must be adhered to in the process of implementing automated management accounting in MS Excel.

1. Separation of functions regarding the indication of information and those that fall on the formation of various reports. At first glance, this may seem obvious, since often institutions draw, for example, a formula for a DDS report and subsequently enter all existing DDS transactions into this formula.
2. Indication of information regarding various business transactions in the form of a register of similar entries.
3. Indication of information on all existing legal entities and accounts that directly relate to the organization in a single register.

It is possible to enter information in Excel in different ways, since there are no restrictions.

The main thing is that this is the only register for business transactions, where in the future all information regarding the organization, without exception, will be displayed, regardless of which legal entity it belongs to and what current account it has.

Examples

An example of the financial structure of an organization in management accounting based on the developed tables in Excel will look something like this:

As for the classifier, it looks like this:

I would like to clarify the fact that the classifiers of the accounting under consideration can describe a variety of objects with the aim of their reliable interpretation by all participants in this system without exception.

Today there are the following most popular classifiers:

• type of profit;
• the type of product manufactured or the provision of any services (for example, construction);
• different types of clients;
• places where profits and financial costs are generated;
• types of financial losses;
• types of obligations;
• a type of own financial capital;
• category of hired staff and so on.

Based on all of the above, we can conclude that, in fact, there is nothing complicated in this version of accounting that was considered.

How to maintain management accounting in 1C - on video.