Every day, any organization performs business transactions. To systematize them by Order of the Ministry of Finance Russian Federation dated October 31, 2000 No. 94n, the chart of accounts was approved.
It allows you to unify the activities of enterprises that keep records using the double entry method.
The exceptions are banks and budgetary institutions (separate documents have been developed for them).
The chart of accounts forms the basis of accounting. Thanks to him, enterprises, regardless of the field of activity and region, interact with each other, as they work with the same values.
It also contributes to the orderly maintenance of accounting records within the company, summarizes indicators on a national scale (in particular, sectors of the national economy).
Another function of this document is that it allows you to control the correctness of accounting and use of the property of the enterprise. These data can be clearly seen in the annual balance sheet of the organization. And it clearly shows how much the company has earned, how much money it has in non-cash form in the bank, and how much is invested in assets.
Thanks to the delimitation and naming of indicators, the manager sees the real picture of the activities of his company, and on its basis distributes income and expenses, makes decisions to expand or, conversely, reduce production.
Thanks to the plan, the same indicators are summarized, presented in different forms. As a result, they will end up on one account, where you can trace the dynamics.
The Chart of Accounts consists of eight sections.
The first - "Non-current assets"- contains the assets of the enterprise: their input, disposal, construction, depreciation, etc. It reflects fixed assets (buildings, structures, equipment), intangible assets (patents, licenses), other non-current assets. sch. from 01 to 09.
The second is "Inventory". It contains information about the objects of labor that are necessary for use in production, economic needs, for operations on the circulation of these objects of labor. The basis here is materials (account 10), with the help of sub-accounts it reflects different types materials for the production of products (see). The section begins with 10 and ends with 19.
Third - "Costs of production"- expenses for all activities of the organization, except for sales. It also calculates the cost of goods or services. Includes account. from 20 to 39.
Fourth - "Finished products and goods" takes into account data on the availability and movement of the organization's products. sch. from 40 to 49.
Fifth - "Cash" is a summary of information about the company's monetary resources in rubles and foreign currency, they can either be available or in motion (for example, transfers en route from a bank), and borrowed funds. They are represented by cash on hand, non-cash in the bank and securities. Includes account. from 50 to 59.
Then there are "calculations". It reflects all types of settlements of the organization with legal entities, its own employees (for example, on wages) and on-farm settlements. sch. from 60 to 79.
The seventh is called Capital. All data on authorized, additional and reserve capital, own shares and retained earnings are presented here. If the organization has only authorized capital, then it is worth filling out the account. 80, which is what it's called. The section ends. 89.
And the final section "Financial results". It summarizes the activities of the company in financial terms (profits, losses) for a given period of time. Summarizes income and expenses and forms reserves.
Each section of the plan contains two types of accounts:
Synthetic accounts are first-order accounts, they consist of two digits (from 01 to 99) and are required.
Sub-accounts are opened to synthetic ones as needed in order to reveal them in more detail. They are indicated by several numbers: first comes the synthetic number, and then the subaccount number through a dot (for example, 57.3 - Transfers in transit from the bank).
There are also off-balance accounts, but they do not belong to any of the above sections, since they reflect economic objects temporarily in the use of the organization.
There is another classification - according to the content of the business transaction:
Active- reflect the accounting of the movement of economic assets. Their opening and closing balances are always recorded in debit. If there is an increase in the asset, it is recorded as a debit, a decrease - as a credit. These include counts: 01, 03, 04, 08, 09, 10, 19, 20, 23, 25, 26, 29, 41, 43, 44, 45, 50, 51, 52, 58, 97;
Passive- reflect the sources with which the assets of the enterprise were formed. The opening and closing balances are always credit. An increase occurs on a credit, a decrease on a debit. These include: 02, 05, 42, 66, 67, 70, 77, 80, 98;
Active-passive- take into account both assets and sources of their financing. The balance can be both debit and credit. They are numbered: 40, 60, 62, 68, 69, 71, 73, 75, 76, 79, 84, 90, 91, 99.
Each organization has the right to create a work plan tailored to its own needs. Indeed, even despite the fact that it is considered standard approved by law, each organization has its own accounting features.
And therefore, some accounts are not used at all, while others need to create several sub-accounts.
For this purpose, an Instruction for Use was created, which was approved by the Ministry of Finance of the Russian Federation. It also gives detailed description each indicator, and what is allowed to be included in it.
Another section of the Instructions is the correspondence of accounts. That is, which accounts to take to reflect this or that business transaction. If required example not in the Instructions, there are requirements and approaches according to which accounting entries are created.
To create an effective work plan for an organization, the following rules must be taken into account:
Accounting in an economic entity involves the use of such a tool as accounting accounts used to group information by objects that are being monitored. They are of several types. The basis for the numbering of accounts is the Chart of Accounts for 2019 with explanations and entries. A distinction should be made between the chart of accounts commercial enterprises, as well as intended for the credit and public sector.
Due to the importance of the data that accounting provides, its regulation is carried out at several levels, including by law. One of the regulatory bodies in this area is the Government of the Russian Federation represented by the Ministry of Finance of the Russian Federation.
The latest chart of accounts was put into effect by the Order of the Ministry of Finance in 2000 in order to reform the current accounting system and bring it closer to international accounting standards.
This document is intended for use by all enterprises and organizations, with the exception of public sector entities and credit institutions. For the latter, specialized plans have been developed that reflect the specifics of their activities.
Accounts are a grouping of information about certain accounting objects, which occurs on the basis of using the double entry principle (that is, data is simultaneously recorded on the debit of the first account and the credit of another).
If the account shows the property of the enterprise, then it is called active. These are accounts for reflecting fixed assets, materials, cash, goods, finished products, expenses, etc.
For this type of accounts, the following is typical: the balance of funds is shown on the debit (asset), the increase occurs on the debit, the decrease on the credit of the account, the final balance is calculated by adding the balance at the beginning and the turnover on the debit of the account and subtracting the credit turnover from their amount.
Passive accounts are required to record information on the sources of creation of enterprise funds. These are accounts of authorized, reserve and additional capital, etc., as well as loans.
These accounts are characterized by the following: the balance is shown on the credit, the increase occurs on the credit, and the decrease on the debit of the account, the final balance is calculated by subtracting the movement on the debit of the account from the amount of the initial balance and the credit turnover.
In addition, active-passive accounts are also used, they can additionally be divided into:
| Account number and name | Account type | Sub-accounts, analytics | Explanations |
| Active | The account is maintained by the organization | ||
| Passive | Sub-accounts are opened by OS types | The account takes into account the amounts accumulated in the process of using fixed assets | |
| Active | Sub-accounts can be opened by types and objects of value | The account records information about investments in material assets that are provided to others for temporary use for a fee | |
| 04 Intangible assets | The account takes into account investments in intangible assets or R&D work | ||
| 05 Depreciation intangible assets | Passive | Sub-accounts are opened by types of intangible assets or R&D expenses | The account takes into account the accumulated depreciation during the use of intangible assets |
| 06 | Not applicable | ||
| 07 Equipment for installation | Active | Sub-accounts are opened by type of equipment, its location | The account takes into account the purchased equipment, which should be installed in facilities under construction |
| 08/1. Acquisition of land 08/2. Acquisition of objects of nature management 08/3. OS facilities construction 08/4. Acquisition of fixed assets 08/5. Acquisition of intangible assets 08/6. Transfer of young animals to the main herd 08/7. Acquisition of adult animals 08/8. R&D performance | The account accumulates costs for objects, which will then be taken into account as fixed assets or intangible assets | ||
| 09 Deferred tax assets | Sub-accounts can be opened by types of assets or liabilities | The account reflects the resulting deferred tax assets | |
| Account number and name | Account type | Sub-accounts, analytics | Explanations |
| Active | 10/1. Raw materials 10/2. Purchased semi-finished products and components, structures and parts 10/3. Fuel 10/4. Containers and packaging materials 10/5. Spare parts 10/6. Other materials 10/7. Materials transferred for processing to the side 10/8. Construction Materials 10/9. Inventory and household supplies 10/10. Special equipment and special clothing in stock 10/11. Special equipment and special clothing in operation | The account and its sub-accounts are accounted for various kinds raw materials and materials intended for production activities | |
| 11 Raised and fattened animals | Sub-accounts can be opened by places where animals are kept, species, age, etc. | The account takes into account the presence and movement of young animals, birds, etc. | |
| 12, 13 | Not applicable | ||
| 14 Provisions for impairment material assets | Passive | The account takes into account the reserves created in case of deviation of the book value of the available raw materials and materials from the market | |
| 15 Procurement and acquisition of material assets | Active | The invoice takes into account the cost of materials and stocks in transit | |
| 16 Deviation in the value of material assets | Active-passive | Sub-accounts can be opened by stock groups | The account takes into account the difference between the actual and book prices of the purchase of materials and stocks |
| 17, 18 | Not applicable | ||
| Active | 19/1. VAT on OS acquisition 19/2. VAT on acquired intangible assets 19/3. VAT on purchased inventories | The invoice contains information on the amounts of VAT paid to suppliers | |
| Account number and name | Account type | Sub-accounts, analytics | Explanations |
| Active | Sub-accounts can be opened by types of costs or types of products | This account takes into account the costs of producing products, works or services for which the enterprise was organized | |
| 21 Semi-finished products own production | Sub-accounts can be opened by storage locations or names | The account records semi-finished products of own production | |
| 22 | Not applicable | ||
| 23 Ancillary industries | Active | Sub-accounts can be opened by type of production | The account records the costs of production, which are considered auxiliary to the main |
| 24 | Not applicable | ||
| Active | Sub-accounts are opened by departments or expense items | The account records expenses for servicing the main and auxiliary production | |
| 26 General expenses | Sub-accounts are opened by expense item, place of origin, etc. | The account records expenses for management needs that are not directly related to production | |
| 27 | Not applicable | ||
| Active | Sub-accounts can be opened by divisions, types of products, perpetrators, etc. | The account takes into account losses from the release of defects in production | |
| 29 Service industries and farms | Sub-accounts can be opened by types of production, according to their cost accounts | The account takes into account the costs of manufacturing products produced by service industries and farms | |
| 30-39 | Not applicable | ||
| Account number and name | Account type | Sub-accounts, analytics | Explanations |
| 40 Output of products (works, services) | Active-passive | The account is used to account for information about manufactured products, as well as to determine the deviation of the standard cost from the actual one. The account must be closed every month. | |
| 41 Items | Active | 41/1. Goods in warehouses 41/2. Goods in retail 41/3. Containers under the goods and empty 41/4. Purchased items | The account records the valuables that were purchased for the purpose of resale. |
| 42 Trade margin | Passive | Trade margins are recorded on the account if goods for sale are recorded at sales prices | |
| 43 Finished products | Active | Sub-accounts can be opened by storage locations, product groups or units | The account records the finished products that were produced at the enterprise |
| 44 Selling expenses | Sub-accounts can be opened by items and types of expenses | The account records the expenses that were incurred for the purpose of selling goods, works, services | |
| 45 Goods shipped | Sub-accounts can be opened at the location of products or their types | The account records goods sold, the proceeds from which for some time cannot be recognized in accounting | |
| 46 Completed milestones for work in progress | Sub-accounts can be opened by type of work | The account records the completed stages of work, which are of independent importance. | |
| 47, 48, 49 | Not applicable | ||
| Account number and name | Account type | Sub-accounts, analytics | Explanations |
| 50 Checkout | Active | 50/1. Cash desk of the organization 50/2. Operating cash desk 50/3. Cash documents | The account records the cash flow of the enterprise |
| 51 Settlement accounts | Sub-accounts can be opened for all settlement accounts | The account records the movement of funds in the bank accounts of the enterprise | |
| 52 Currency accounts | Sub-accounts can be opened for all accounts in foreign currency | The account records the movement of funds on the company's bank accounts opened in foreign currencies | |
| 53, 54 | Not applicable | ||
| 55 Special bank accounts | Active | 55/1. Letters of credit 55/2. Checkbooks 55/3. Deposit accounts | The account records monetary liabilities in rubles and foreign currency in letters of credit, promissory notes and other monetary documents |
| 56 | Not applicable | ||
| 57 Transfers on the way | Active | The account records the amounts of money in rubles and foreign currency that have been sent, but have not yet been credited to the destination | |
| 58 Financial investments | 58/1. Units and shares 58/2. Debt securities 58/3. Loans granted 58/4. Contributions under a simple partnership agreement | The account takes into account the company's investments in bonds, stocks, other securities, etc. | |
| 59 Provisions for depreciation of financial investments | Passive | Sub-accounts can be opened for each reserve | The account records the funds set aside as a reserve in case of depreciation of financial investments. |
| Account number and name | Account type | Sub-accounts, analytics | Explanations |
| Active-passive | The account records settlements with suppliers and contractors of the business entity | ||
| 61 | Not applicable | ||
| Active-passive | Sub-accounts can be opened under contracts, counterparties, etc. | The account records settlements with buyers and customers | |
| 63 Provisions for doubtful debts | Passive | The account takes into account the amounts of formed reserves for doubtful debts | |
| 64, 65 | Not applicable | ||
| 66 Settlements on short-term credits and loans | Passive | The account takes into account information on short-term (up to 12 months) loans and borrowings received by the company | |
| 67 Settlements on long-term loans and borrowings | Sub-accounts can be opened by types of loans and loans, organizations that issued them, etc. | The account takes into account information on long-term (more than 12 months) loans and borrowings received by the company | |
| Active-passive | Sub-accounts are opened by types of taxes and fees | The account records the subject's settlements of taxes and fees | |
| 69/1. Social insurance payments 69/2. Pension payments 69/3. Calculations for compulsory health insurance | The account takes into account settlements on deductions to social funds | ||
| Sub-accounts are opened for employees of the organization | The account records settlements with employees of the company for wages, payment of income on shares, etc. | ||
| Sub-accounts can be opened by accountable persons | The account records the amounts that were issued under the report for the implementation of production or administrative expenses | ||
| 72 | Not applicable | ||
| 73 Settlements with personnel for other transactions | Active-passive | 73/1. Loan settlements 73/2. Calculations for compensation for material damage | The account takes into account settlements with the company's personnel for all types of settlements, except for salaries and accountability |
| 74 | Not applicable | ||
| 75 Settlements with founders | Active-passive | 75/1. Settlements on contributions to the authorized (share) capital 75/2. Calculations for the payment of income | The account takes into account settlements between the company and the founders |
| 76/1. Settlements for property and personal insurance 76/2. Claim settlements 76/3. Calculations on due dividends and other income 76/4. Settlements on deposited amounts | The account records settlements with debtors and creditors that cannot be assigned to accounts from 60 to 75 | ||
| 77 Deferred tax liabilities | Passive | Sub-accounts are opened by types of assets or liabilities for which there was a tax difference | The sub-account is used to record the resulting tax liabilities |
| 78 | Not applicable | ||
| 79 On-farm settlements | Active-passive | 79/1. Settlements for allocated property 79/2. Current account settlements 79/3. Settlements under a property trust management agreement | The account is used to account for settlements between branches, separate subdivisions, departments, etc. |
| Account number and name | Account type | Sub-accounts, analytics | Explanations |
| 80 Authorized capital | Passive | Can be opened for each participant | The account collects information on the creation and movement of the authorized capital |
| 81 Treasury shares (shares) | Active | The account takes into account the movement of shares that were purchased by the joint-stock company from holders for further sale or cancellation | |
| 82 Reserve capital | Passive | The account reflects the formation and change of reserve capital | |
| 83 Additional capital | Sub-accounts can be opened in the areas of creation and use | The account reflects the formation and change of additional capital | |
| 84 Retained earnings (uncovered loss) | Active-passive | Sub-accounts can be opened according to the directions of use of funds | The account reflects the movement of funds of retained earnings or uncovered loss of the subject |
| 85 | Not applicable | ||
| 86 Targeted funding | Active-passive | Accounts can be opened according to the purpose of funds and sources of financing | The account records the funds received for the implementation of special-purpose activities |
| 87, 88, 89 | Not applicable | ||
| Account number and name | Account type | Sub-accounts, analytics | Explanations |
| Active-Passive | 90/1. Revenue 90/2. Cost of sales 90/3. value added tax 90/4. excises 90/5. Profit/loss on sales | The account collects information on current activities to determine the financial result. All information is grouped by sub-accounts, after which it is debited to account 90/9 | |
| 91 Other income and expenses | 91/1. Other income 91/2. other expenses 91/9. Balance of other income and expenses | This account reflects information about other income and expenses that are not related to the main activity. At the end of the period, all sub-accounts are closed to account 91/9 | |
| 92, 93 | Not applicable | ||
| 94 Shortfalls and losses from damage to valuables | Active | The account takes into account various shortages and losses, regardless of the identification of the perpetrators for them. | |
| 95 | Not applicable | ||
| 96 Provisions for future expenses | Passive | Sub-accounts are opened by types of reserves | The account records reserve funds, which should be evenly allocated to production or sales costs. |
| 97 Deferred expenses | Active | Sub-accounts are opened by types of expenses | The account takes into account expenses that are made in this period, but actually relate to the future. |
| 98 Deferred income | Passive | 98/1. Deferred income 98/2. Donations 98/3. Future receipts of debts for shortfalls identified in previous years 98/4. The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables | The account records the income that the entity received in this period, but in fact they relate to future periods. |
| 99 Gains and Losses | Active-Passive | Required to obtain the final financial result for the current period. When preparing an annual report, the account is closed to account 84. | |
| Account number and name | Account type | Sub-accounts, analytics | Explanations |
| 001 Leased fixed assets | Off-balance sheet | Sub-accounts can be opened for lessors or fixed assets | The account records fixed assets that are leased from the company |
| 002 Inventory items accepted for safekeeping | Sub-accounts can be opened by types of valuables, owners, storage locations, etc. | The account records the valuables accepted by the company for safekeeping | |
| 003 Materials accepted for recycling | Sub-accounts can be opened by customers, types of raw materials, their locations, etc. | The account records the received raw materials and materials, which are subject to processing into finished products | |
| 004 Goods accepted for commission | Sub-accounts can be opened by the owners of the goods and the name of the goods | The account records goods that are accepted by the organization under a commission agreement | |
| 005 Equipment accepted for installation | Sub-accounts are opened by objects or pieces of equipment | Usually used by contractors, the account takes into account the equipment of the customer, which will be installed on site | |
| 006 Forms of strict accountability | Sub-accounts can be opened by types of forms and their locations | The subaccount is used to account for the movement of strict reporting forms - books of receipts, diplomas, certificates, etc. | |
| 007 Written-off debt of insolvent debtors | Sub-accounts are opened for each debtor whose debt has been written off | The account is used to record debts that were written off at the end of the statute of limitations. By law, they are on the balance sheet for another 5 years. | |
| 008 Security for obligations and payments received | Sub-accounts can be opened for each collateral received | The account is used to record collateral received against obligations or goods | |
| 009 Security for obligations and payments issued | Sub-accounts can be opened for each issued collateral | The account is used to record collateral issued by the firm against its obligations. | |
| 010 Depreciation of fixed assets | Sub-accounts can be opened for each object | The account is used to accumulate information about the depreciation of the housing stock, landscaping, etc. | |
| 011 Leased fixed assets | Sub-accounts can be opened for tenants or fixed assets | The account is designed to account for fixed assets that were leased out, if under the agreement they must be accounted for on the lessee's balance sheet |
Accounting is conducted by the method on the accounts of accounting. At the same time, there are accounts. Let's present a list of accounting accounts used in 2020 in the table.
The accounting accounts used in the Russian Federation are approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n and are mandatory for use by all organizations, except for credit and budget institutions. The specified Order of the Ministry of Finance approved both the Chart of Accounts for accounting for the financial and economic activities of organizations, and the Instruction for its application. This means that in the Order of the Ministry of Finance dated October 31, 2000 No. 94n, you can find a list of the accounting accounts themselves, a transcript to them and a list of corresponding accounts.
Based on the Chart of Accounts approved by the Ministry of Finance, the organization develops its own working Chart of Accounts, which is part of. At the same time, in the working Chart of Accounts, the organization can specify the content of the accounting sub-accounts given in the Order of the Ministry of Finance, exclude and combine them, and also introduce additional sub-accounts.
But the organization is not entitled to change the name and purpose of synthetic accounts (Order of the Ministry of Finance of October 31, 2000 No. 94n).
Here is a list of approved accounting accounts in the table. At the same time, we list only those accounts that were given names by Order of the Ministry of Finance dated October 31, 2000 No. 94n. Please note that the Order contains occupied positions for accounts that do not have names (for example, accounts 06, 13, 18, 30, 56, 74, 88).
When arranging the accounts in the table, we will present them in the order in which they are given in the Order of the Ministry of Finance dated October 31, 2000 No. 94n, and without indicating sub-accounts for synthetic accounts.
| accounting account | Account name |
|---|---|
| 01 | fixed assets |
| 02 | Depreciation of fixed assets |
| 03 | Profitable investments in material values |
| 04 | Intangible assets |
| 05 | Amortization of intangible assets |
| 07 | Installation equipment |
| 08 | Investments in non-current assets |
| 09 | Deferred tax assets |
| 10 | materials |
| 11 | Animals for growing and fattening |
| 14 | Provisions for depreciation of material assets |
| 15 | Procurement and acquisition of material assets |
| 16 | Deviation in the value of material assets |
| 19 | Value added tax on acquired valuables |
| 20 | Primary production |
| 21 | Semi-finished products of own production |
| 23 | Auxiliary production |
| 25 | overhead costs |
| 26 | General running costs |
| 28 | Marriage in production |
| 29 | Service industries and farms |
| 40 | Output of products (works, services) |
| 41 | Products |
| 42 | Trade margin |
| 43 | Finished products |
| 44 | Selling costs |
| 45 | Goods shipped |
| 46 | Completed stages of work in progress |
| 50 | Cash register |
| 51 | Settlement accounts |
| 52 | Currency accounts |
| 55 | Special bank accounts |
| 57 | Transfers on the way |
| 58 | Financial investments |
| 59 | Provisions for depreciation of financial investments |
| 60 | Settlements with suppliers and contractors |
| 62 | Settlements with buyers and customers |
| 63 | Allowance for doubtful debts |
| 66 | Settlements on short-term loans and borrowings |
| 67 | Settlements on long-term credits and loans |
| 68 | Calculations for taxes and fees |
| 69 | Settlements for social insurance and security |
| 70 | Settlements with personnel for payroll |
| 71 | Calculations with accountable persons |
| 73 | Settlements with personnel for other operations |
| 75 | Settlements with founders |
| 76 | Settlements with different debtors and creditors |
| 77 | Deferred tax liabilities |
| 79 | On-farm settlements |
| 80 | Authorized capital |
| 81 | Own shares (shares) |
| 82 | Reserve capital |
| 83 | Extra capital |
| 84 | Retained earnings (uncovered loss) |
| 86 | Special-purpose financing |
| 90 | Sales |
| 91 | Other income and expenses |
| 94 | Shortfalls and losses from damage to valuables |
| 96 | Reserves for future expenses |
| 97 | Future spending |
| 98 | revenue of the future periods |
| 99 | Profit and loss |
You can download the list of accounting accounts 2020 in tabular form
Accounting for financial transactions at enterprises of different status is a complex, multifunctional process. A comprehensive system and rules have been developed for it, according to which the turnover of economic activity is recorded.
In the course of work, the balances of tangible assets are constantly changing, funds are received, goods are sold. To make managerial decisions, the manager must know the financial condition of production. It is not rational to draw up a balance sheet every day and no one needs it when it is possible to reflect the movement of funds, materials, products in accounting accounts.
Accounting science is based on two principles.
Collected data in monetary unit show:
To make records, financial transactions clear fix in binary or use two counts.
Using binary notation, the accountant indicates the occurrence of a relationship in the course of business activities - correspondence. The tool that is used for such revolutions is called offsetting account. Elements presented in digital code or cipher are designed to reduce and automate records.
This method allows organizations to:
Financiers reflect each homogeneous group on separate accounts, indicate how many elements came and went for reporting period, what is left on the balance or in the balance. Financial transactions are recorded in the form of debit and credit turnover, as a result of which the balance for the accounting period is calculated. Based on the records formation of the balance sheet- the main form in the reporting.
This mechanism gives a clear description of the property and financial condition of production, represents the monetary value of the enterprise by reporting dates. The balance is made up of two parts − active and passive.
The asset reflects the placed property in its entirety. From the liabilities they learn from what sources the financing is formed. These sections should eventually balance, represent the equality of the sums.
Many different objects are involved in economic activity. To avoid confusion, a large number of accounting tools and terms have been developed.
How to apply the classification in the balance sheet:
For economic entities in accounting as objects are:
All calculations, postings and postings are systematized in a single system. For this, a complete list of financial transactions, used elements under numbers in chart of accounts. According to them, each object can be recorded and used in the economic activities of the organization.
The classifier includes all balance accounts, they are numbered in 8 sections, as follows:
Section I consists of the assets of the company, they indicate operations with objects for their commissioning, disposal, construction, depreciation. This part reflects the turnover on fixed assets - buildings, structures, equipment. It shows the state of intangible assets for patents, licenses.
V production stocks v section II The balance sheet contains information about household items used in the course of production processes.
Section III dedicated to production costs. The accountant needs to pay special attention to the interaction of registers that are involved in all activities of the enterprise. The actual productivity of the enterprise, the amount of profit and the calculation of the cost of production depend on the correct posting of expenses.
All data on the firm's cash is shown in Section V- these are cash on hand or transfers on bank settlement accounts, loans, credits, securities.
V section VI reflect relationships with organizations, employees, internal financial transactions.
V section VII show the state of investment:
financial results, Section VIII, ends with the chart of accounts. In this part, the results of production are summed up, profit with reserves is formed, and losses are indicated for the reporting period.
The plan consists of synthetic and analytical accounts. A sub-account is opened if it is necessary for detailed disclosure of the transaction.
Additional accounting theory is presented below.
The Ministry of Finance issued Order No. 94n in 2000. It approved an instruction explaining how to put into practice the accounts from the plan in accounting for financial transactions and business activities of enterprises. The content, purpose and structure of the articles on economic significance are reflected. Specified procedure for maintaining synthetic accounting and typical scheme for correspondence.
Balance accounts are created to record the turnover, reflect the presence and movement of property. Off-balance sheet accounts show the existence of values owned by other companies transferred to the organization for temporary use.
The chart of accounts does not indicate when equipment and real estate are rented, so that this operation is reflected in the form of a balance sheet. Posting is carried out without using binary wiring. When devices, parts, tools are accepted, written down in debit, when the item is returned to the owner, the amount is indicated on the loan without correspondence.
The instructions set the categories of accounting accounts on economic grounds:
In the structure created by the system, the registers are allocated according to their purpose, the classification is carried out in the form of articles:
In accounting entries, a binary entry is used, where the first is the receipt on a specific account, the second value shows how much money was spent and transferred from the corresponding account in a specific operation.
Foreign economic activity consists of import and export of goods. This financial turnover has distinctive features in comparison with the domestic domestic market.
Regulates relations with foreign counterparties of Federal Law No. 173 and Russian banking instructions. Since 2018, the passport for transactions has been canceled, but banks cannot refuse to register contracts. Documents are drawn up on state language partner and Russian.
Primary documents include:
Instead of passports for import contracts exceeding 3 million rubles, new rules have been introduced. The operation must be registered by the bank, where you need to transfer the details of the partner.
After studying the accounts, the financier needs to learn how to properly post information in a table or transaction log, incoming data on turnover. accounting entries document income and expenses in amounts taken from overhead business transactions. Such production information can be performed and read by a specialist.
Various events take place in the activities of companies:
In each case, the correspondence of the accounts of the participants in the operation is applied. If the money is posted to the parish, it must be credited to another account. Let's say the cashier issued 600 rubles as an account to the employee for the purchase of office supplies.
Accounts will be involved here:
Dt 71 Kt 50 = 600
A novice accountant should always have a chart of accounts in front of him until each number and its purpose is remembered. If there was a transaction, the amount should be indicated in the income of one correspondent and debited from another.
For example, the founder contributed 20,000 rubles. to the current account of the enterprise for the authorized capital. The company received cash, but it had an obligation to the depositor. The accountant makes the posting:
Dt 51 Kt 80 = 20,000 rubles.
This means that a specific amount has been received in the debit of the bank account, it will be credited to the authorized capital.
It turns out that money cannot just appear and disappear. When material is purchased for production, it will be paid for. So the money has been spent. Instead, a specific number of bricks will arrive. Building materials need to be credited. In one column, indicate the goods in pieces or kilograms. In the other - the cost per unit in rubles and an amount equal to the expense in the store.
The turnover of funds is carried out, but as a result, the asset and liability do not change. When the production of a product is completed, it becomes a finished product. Active accounts decrease and increase by the same number, constantly balance on debit 43 and credit 20. Income is recorded in finished products, and write-offs are recorded from the main production.
Learn accounting on your own difficult, but possible if desired. The choice of training method depends on the goal. If a person intends to become a professional in this field, you need to enroll in a specialized educational institution.
You can use short-term courses and consolidate knowledge in practice. If there is an experienced accountant nearby, he will help to combine theory with practice.
In any case, knowledge is needed:
It is necessary to prepare a chart of accounts with codes of the country, standards from various fields of activity. One of the most important for an accountant is tax code. You need to know about the conditions for deductions for profit, pay attention to VAT and all changes in accounting. Learn the basics of financial transactions. Knowledge is needed not only for a financier, but also for every leader in order to control subordinates at any time.
Provide correct accounting a complete picture of the company's activities. The manager must immediately hire a specialist or appoint a responsible person to perform such tasks.
The accountant at the initial stage is determined with the tax regime. Then he proceeds to study the reports that will have to be submitted, and develops and approves accounting, a plan of production accounts - this policy will have to be maintained during the activity.
Like an employee financial sphere, the accountant is obliged to comply with the reporting regime, not to miss deadlines, since these violations are accompanied by penalties.
An additional explanation of the basics of accounting for a beginner is presented in the video below.
The article contains the Chart of Accounts for 2020 approved by the Ministry of Finance. The document can be downloaded at pdf formats, word and excel. You will also find a table with sub-accounts, explanations and postings.
The specialists of the Ministry of Finance noted that they would not introduce a new chart of accounts from 2020 and during it. The document that the financial department approved by Order No. 94n of October 31, 2000 is still in force.
Also, the Ministry of Finance does not plan to cancel the Chart of Accounts on the grounds that there are no references to it in RAS. After all, documents have different functions. The standards prescribe accounting rules, and the RAS Chart of Accounts regulates the procedure for reflecting accounting entries.
Use the Chart of Accounts for 2020 with a table and explanations in pdf, word and excel formats. Also download other documents that will be useful in your work:
The current document must be applied by all commercial companies that keep records using the double entry method. For banks, non-credit financial institutions, budgetary institutions, autonomous institutions, the legislation provides for their own charts of accounts. Their use allows to ensure the consistency of accounting and accounting indicators.
The current Chart of Accounts for 2020 in the form of a table with a breakdown looks like this:
The firm is obliged to draw up its working chart of accounts simultaneously with the accounting policy and bring it in the annexes to it. Set the structure of analytical accounting so that the data of analytical accounting accounts correspond to the turnovers and balances of synthetic accounting accounts.
When drawing up a working chart of accounts, take into account the peculiarities of the company's activities. Set the specific nomenclature of accounts that you will use in accounting.
Small businesses tend to use the standard chart of accounts as a working chart. By virtue of their activities, they do not need to enter new sub-accounts and make non-standard entries. Moreover, in some cases they reduce the number of accounts and group data in generalized synthetic accounts.
Table 1. Grouping accounts in a small business
Recall that accounts can be active, passive, as well as mixed active-passive. The former synthesize information on the company's assets - fixed assets, inventories, cash, etc. Reflect operations to increase assets in the debit of the account. The balance is also given in debit.
Passive accounts indicate the sources of the appearance of assets - the UK, the creditor for borrowed funds, etc. Show the increase in liabilities or capital on the loan. The rest will always be in credit.
Active-passive have two types of balance: debit or credit. To reflect profits and losses, the accounts are also active-passive. The credit balance shows the accumulated profit. The debit balance shows an uncovered loss.
In the working chart of accounts, set only those accounts that you will use in your work. Enter new accounts not specified in the Chart of Accounts only upon agreement with the Ministry of Finance. In particular, you can add additional off-balance accounts. There are situations when PBUs require them to be entered. For example, to organize off-balance sheet accounting of intangible assets received for temporary use; for mandatory control over the movement of fixed assets worth up to 40,000 rubles written off as inventory.
Please note: the introduction of accounts that are not provided for by the Chart of Accounts must be fixed in the accounting policy for accounting purposes.
Above, we noted that accounts are active, passive, active-passive and considered their differences. In tables 2 and 3 we will show how they are posted in the asset and liability balance.
table 2. Accounts in the asset balance
Table 3. Accounts in the liabilities side of the balance sheet
