Chart of accounts for trading. Instructions for using the chart of accounts for financial and economic activities of organizations. Section III. Production costs
The article contains the Chart of Accounts for 2020 approved by the Ministry of Finance. The document can be downloaded in pdf, word and excel formats. You will also find a table with subaccounts, explanations and postings.
Experts from the Ministry of Finance noted that they will 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 effect.
Also, the Ministry of Finance does not plan to cancel the Chart of Accounts on the basis that there are no references to it in RAS. After all, documents have different functions. The standards spell out accounting rules, and the RAS Chart of Accounts regulates the procedure for reflecting accounting records.
Use the Chart of Accounts for 2020 with tables and explanations in pdf, word and excel formats. Also download other documents that will be useful in your work:
Chart of accounts with subaccounts for 2020
The current document is required to be used by all commercial companies that keep records using the double entry method. For banks, non-credit financial organizations, budgetary institutions, autonomous institutions, the legislation provides for their own charts of accounts. Their use allows for 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:
How to create a working chart of accounts?
The company is obliged to draw up its working chart of accounts simultaneously with its accounting policies and provide it in appendices to it. Set the structure of analytical accounting so that the data in analytical accounting accounts corresponds to the turnover and balances of synthetic accounting accounts.
When drawing up a working chart of accounts, take into account the specifics of the company's activities. Establish a specific nomenclature of accounts that you will use in accounting.
Small businesses, as a rule, use a standard chart of accounts as a working one. Due to their activities, they do not need to enter new subaccounts and make non-standard entries. Moreover, in some cases they reduce the number of accounts and group the data into generalized synthetic accounts.
- 01 - 09 - they reflect non-current assets;
- 10 - 19 - production inventories;
- 20 - 29 - production costs;
- 40 - 46 - goods and finished products;
- 50 - 59 - cash;
- 60 - 79 - settlements with sellers, buyers, employees and other counterparties;
- 80 - 86 - capital;
- 90 - 99 - financial results;
- 001 - 011 - off-balance sheet accounts for accounting for objects to which the company does not have ownership rights.
Table 1. Grouping accounts in a small business
Let us remind you that accounts can be active, passive, or mixed active-passive. The first synthesize information on the company's assets - fixed assets, inventory, cash, etc. Reflect operations to increase assets as a debit of the account. The balance is also shown as a debit.
Passive accounts indicate the sources of assets - management company, creditor for borrowed funds, etc. Show an increase in liabilities or capital for a loan. The balances will also always be in credit.
Active-passive balances have two types of balance: debit or credit. To reflect profits and losses, accounts are also active-passive. The credit balance shows the accumulated profit. The debit balance shows the uncovered loss.
In the working chart of accounts, set only those accounts that you will use in your work. Enter new accounts not listed in the Chart of Accounts only with the approval of the Ministry of Finance. In particular, you can add additional off-balance sheet accounts. There are situations when PBUs require their introduction. 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 inventories.
Please note: the entry of accounts not provided for in the Chart of Accounts must be fixed in the accounting policy for accounting purposes.
Chart of accounts and balance sheet
We noted above that there are active, passive, active-passive accounts and examined their differences. In tables 2 and 3 we show how they are posted in the assets and liabilities of the balance sheet.
Table 2. Accounts on balance sheet assets
Table 3. Accounts in the balance sheet liability
Video on the topic
The chart of accounts was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. This chart of accounts is also used in 2015 for accounting purposes. To use it, you need to use the instructions for the chart of accounts.
16.03.2016According to the Chart of Accounts, accounting must be maintained in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that maintain accounting using the double entry method.
Based on the Chart of Accounts, approves a working chart of accounts containing a complete list of synthetic and analytical (including subaccounts) accounts necessary for accounting.
Chart of Accounts 2016
The chart of accounts is a scheme for recording and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts).
To account for specific transactions, an organization can, in agreement with the Ministry of Finance, add additional synthetic accounts to the Chart of Accounts using free account numbers.
Working chart of accounts
Account name |
Account number |
Subaccount number and name |
Section I. Non-current assets |
||
|
Fixed assets |
By type of fixed assets |
|
|
Depreciation of fixed assets |
||
|
Profitable investments in material assets |
By type of material assets |
|
|
Intangible assets |
By type of intangible assets and on expenses for research, development and technological work |
|
|
(name of the subaccount as amended, put into effect starting with the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n - see the previous edition) |
||
|
Amortization of intangible assets |
||
|
……………………………………….. |
||
|
Equipment for installation |
||
|
Investments in non-current assets |
1. Acquisition of land plots |
|
|
2. Acquisition of environmental management facilities |
||
|
3. Construction of fixed assets |
||
|
4. Acquisition of fixed assets |
||
|
5. Acquisition of intangible assets |
||
|
6. Transfer of young animals to the main herd |
||
|
7. Purchase of adult animals |
||
|
8. Carrying out research, development and technological work |
||
|
Deferred tax assets |
||
Section II. Industrial stocks |
||
|
Materials |
1. Raw materials and supplies |
|
|
2. Purchased semi-finished products and components, structures and parts |
||
|
3. Fuel |
||
|
4. Containers and packaging materials |
||
|
5. Spare parts |
||
|
6. Other materials |
||
|
7. Materials outsourced for processing |
||
|
8. Construction materials |
||
|
9. Inventory and household supplies |
||
|
10. Special equipment and special clothing in stock |
||
|
(the subaccount was additionally included starting from the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n) |
||
|
11. Special equipment and special clothing in use |
||
|
(the subaccount was additionally included starting from the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n) |
||
|
Animals being raised and fattened |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
Reserves for reduction in the value of material assets |
||
|
Procurement and acquisition of material assets |
||
|
Deviation in the cost of material assets |
||
|
.............................................................. |
||
|
……………………………………….. |
||
|
Value added tax on purchased assets |
1. Value added tax on the acquisition of fixed assets |
|
|
2. Value added tax on acquired intangible assets |
||
|
3. Value added tax on purchased inventories |
||
Section III. Production costs |
||
|
Main production |
||
|
Semi-finished products of our own production |
||
|
……………………………………….. |
||
|
Auxiliary production |
||
|
……………………………………….. |
||
|
General production expenses |
||
|
General expenses |
||
|
……………………………………….. |
||
|
Defects in production |
||
|
Service industries and farms |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
Section IV. Finished products and goods |
||
|
Release of products (works, services) |
||
|
1. Goods in warehouses |
||
|
2. Products in retail trade |
||
|
3. Container under the goods and empty |
||
|
4. Purchased products |
||
|
Trade margin |
||
|
Finished products |
||
|
Selling expenses |
||
|
Goods shipped |
||
|
Completed stages of unfinished work |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
Section V. Cash |
||
|
1. Cash desk of the organization |
||
|
2. Operating cash desk |
||
|
3. Cash documents |
||
|
Current accounts |
||
|
Currency accounts |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
Special bank accounts |
1. Letters of credit |
|
|
2. Checkbooks |
||
|
3. Deposit accounts |
||
|
……………………………………….. |
||
|
Transfers on the way |
||
|
Financial investments |
1. Units and shares |
|
|
2. Debt securities |
||
|
3. Loans provided |
||
|
4. Deposits under a simple partnership agreement |
||
|
Provisions for impairment of financial investments |
||
|
(position as amended, put into effect starting with the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n - see previous edition) |
||
Section VI. Calculations |
||
|
Settlements with suppliers and contractors |
||
|
……………………………………….. |
||
|
Settlements with buyers and customers |
||
|
Provisions for doubtful debts |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
Calculations for short-term loans and borrowings |
By type of credits and loans |
|
|
Calculations for long-term loans and borrowings |
By type of credits and loans |
|
|
Calculations for taxes and fees |
By type of taxes and fees |
|
|
Calculations for social insurance and security |
1. Social insurance calculations |
|
|
2. Pension calculations |
||
|
3. Calculations for compulsory health insurance |
||
|
Payments to personnel regarding wages |
||
|
Settlements with accountable persons |
||
|
……………………………………….. |
||
|
Settlements with personnel for other operations |
1. Calculations for loans provided |
|
|
2. Calculations for compensation for material damage |
||
|
……………………………………….. |
||
|
Settlements with founders |
1. Calculations for contributions to the authorized (share) capital |
|
|
2. Calculations for payment of income |
||
|
Settlements with various debtors and creditors |
1. Calculations for property and personal insurance |
|
|
2. Claims settlements |
||
|
3. Calculations of due dividends and other income |
||
|
4. Settlements on deposited amounts |
||
|
Deferred tax liabilities |
||
|
(position as amended, put into effect starting with the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n - see previous edition) |
||
|
……………………………………….. |
||
|
On-farm settlements |
1. Calculations for allocated property |
|
|
2. Settlements for current transactions |
||
|
3. Settlements under the property trust management agreement |
||
Section VIII. Financial results |
||
|
1. Revenue |
||
|
2. Cost of sales |
||
|
3. Value added tax |
||
|
9. Profit/loss from sales |
||
|
Other income and expenses |
1. Other income |
|
|
2. Other expenses |
||
|
9. Balance of other income and expenses |
||
|
……………………………………….. |
||
|
……………………………………….. |
||
|
Shortages and losses from damage to valuables |
||
|
……………………………………….. |
||
|
Reserves for future expenses |
By type of reserves |
|
|
Deferred expenses |
By type of expense |
|
|
Deferred income |
1. Income received for deferred periods |
|
|
2. Free receipts |
||
|
3. Upcoming debt receipts for shortfalls identified in previous years |
||
|
4. The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables |
||
|
Profits and losses |
||
Off-balance sheet accounts |
||
|
Leased fixed assets |
||
|
Inventory assets accepted for safekeeping |
||
|
Materials accepted for recycling |
||
|
Goods accepted for commission |
||
|
Equipment accepted for installation |
||
|
Strict reporting forms |
||
|
Debt of insolvent debtors written off at a loss |
||
|
Security for obligations and payments received |
||
|
Security for obligations and payments issued |
||
|
Depreciation of fixed assets |
||
|
Leased fixed assets |
||
Applying the chart of accounts
- Inseparable improvements. Accounting and tax accounting for the lessor
N 91n, Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated... N 91n, Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated...
- Inseparable improvements. Accounting and tax accounting for the tenant
6/01, Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of organizations, approved by the Order of the Ministry of Finance of Russia dated...
- Purchasing software under a sublicense agreement: how to take into account
Use under sublicense agreements" (Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its use...
- Accounting for the purchase of real estate under an agreement on the assignment of rights to claims for equity participation in construction
Actual receipt. Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated...
- How to correct last year’s mistake under the simplified tax system “income minus expenses”
Correspondence with account 91 (see Chart of Accounts for accounting financial and economic activities of organizations and Instructions for its use...
- Rules for paying sick leave, the period of which covers 2 months
The following posting scheme is used (see the Chart of Accounts for accounting financial and economic activities of organizations and the Instructions for its use...
- Separate accounting of expenses and revenues when supplying products as part of the execution of state defense orders
Inventories", Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated...
- On the obligation to keep records in off-balance sheet account 002
The off-balance sheet account is directly named in the Chart of Accounts for accounting the financial and economic activities of organizations. In addition, maintaining this off-balance sheet... follows from the Instructions for using the chart of accounts for accounting of financial and economic activities of organizations (approved by Order of the Ministry of Finance of the Russian Federation dated... 002). 3. Instructions for the use of the chart of accounts for accounting financial and economic activities of organizations (approved by Order of the Ministry of Finance of the Russian Federation dated...
- How to reflect a marriage in accounting if there is no fault of the employees
- Writing off damaged goods in accounting and tax accounting when the culprit has not been identified
- Is it possible to transfer fixed assets with a residual value of less than 40 thousand rubles? as part of the MPZ?
The other follows from the analysis of the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application...
- Security costs. Accounting and tax accounting
Accounts" (Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated... N 33n, Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated...
Chart of accounts is a frequently used concept in accounting. But at the same time, perhaps, the most minimal thing in the explanation is: what useful can be “seen” in it for practical work. And we are not talking about specific accounting accounts, but about the benefits for the student of the chart of accounts itself and its opportunities for learning practical accounting. We will talk about what a chart of accounts is and what opportunities are hidden in it for the student in this article.
What is known from textbooks
There are two main definitions in accounting textbooks:
- “Chart of accounts” is a scheme for recording and grouping facts of economic activity in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts)
- “Chart of accounts” is an ordered nomenclature of a list of synthetic accounts that must be applied and observed by all commercial organizations of all forms of ownership and legal forms that carry out accounting using the double entry method. The chart of accounts is a strictly hierarchical structure, the basis of which is synthetic accounts (first-order accounts) and sub-accounts (second-order accounts)
Two significant additions are added to these definitions:
The list of accounting accounts is regulated by the Ministry of Finance of the Russian Federation. Therefore, you cannot add new synthetic accounts to the chart of accounts.
- it is allowed to add subaccounts to any synthetic account if the enterprise needs it for its accounting
After theoretical information about the chart of accounts, it is usually suggested to look at a table of available synthetic accounts, and then there is an explanation of each accounting account.
chart of accounts accounting table from textbooks
|
Name |
|
|
Fixed assets |
|
|
Depreciation of fixed assets |
|
|
Profitable investments in material assets |
|
|
Intangible assets |
|
|
Investments in non-current assets |
|
|
Deferred tax assets |
|
|
Materials |
|
|
Animals being raised and fattened |
|
|
Reserves for reduction in the value of material assets |
|
|
Procurement and acquisition of material assets |
|
|
Deviation in the cost of material assets |
|
|
VAT on purchased assets |
|
|
Main production |
|
|
Semi-finished products of our own production |
|
|
Auxiliary production |
|
|
General production expenses |
|
|
General expenses |
|
|
Defects in production |
|
|
Service industries and farms |
|
|
Release of products (works, services) |
|
|
Trade margin |
|
|
Finished products |
|
|
Selling expenses |
|
|
Goods shipped |
|
|
Completed stages of unfinished work |
|
|
Current accounts |
|
|
Currency accounts |
|
|
Special bank accounts |
|
|
Transfers on the way |
|
|
Financial investments |
|
|
Provisions for impairment of financial investments |
|
|
Provisions for doubtful debts |
|
|
Calculations for short-term loans and borrowings |
|
|
Calculations for long-term loans and borrowings |
|
|
Calculations for taxes and fees |
|
|
Calculations for social insurance and security |
|
|
Payments to personnel regarding wages |
|
|
Settlements with accountable persons |
|
|
Settlements with personnel for other operations |
|
|
Settlements with founders |
|
|
Settlements with various debtors and creditors |
|
|
Deferred tax liabilities |
|
|
On-farm settlements |
|
|
Authorized capital |
|
|
Own shares (shares) |
|
|
Reserve capital |
|
|
Additional capital |
|
|
Retained earnings (uncovered loss) |
|
|
Targeted financing |
|
|
Other income and expenses |
|
|
Shortages and losses from damage to valuables |
|
|
Reserves for future expenses |
|
|
Deferred expenses |
|
|
Deferred income |
|
|
Profits and losses |
|
|
Leased fixed assets |
|
|
Inventory assets accepted for safekeeping |
|
|
Materials accepted for recycling |
|
|
Goods accepted for commission |
|
|
Equipment accepted for installation |
|
|
Strict reporting forms |
|
|
Debt of insolvent debtors written off at a loss |
|
|
Security for obligations and payments received |
|
|
Security for obligations and payments issued |
|
|
Depreciation of fixed assets |
|
|
Leased fixed assets |
As you can see, the main information that we receive is the names and codes of synthetic accounts provided by the Ministry of Finance of the Russian Federation for accounting.
From the point of view of an accounting student, the benefit of such a chart of accounts is limited to the fact that only the codes and names of the accounting accounts can be learned.
Sometimes, in textbooks you can find a slightly more detailed chart of accounts: the accounts have subaccounts listed, and a characteristic is also given - Active or Passive - and this is already good.
Chart of accounts for 2015, 2016, 2017
There is an opinion about accounting that it does not stand still and something is constantly changing in it. Indeed, in this area, something changes every year, quarter. However, accounting itself has not undergone changes for a long time that would involve the chart of accounts and accounting accounts. Back in 2000, there were significant changes in the codes and purpose of accounting accounts. Since then, there have been no fundamental changes. And if we are talking about the chart of accounts for 2015, 2016 or 2017, then they are generally the same. The purpose of accounting accounts is to show where and in what form information about the Property and Liabilities of the enterprise will be recorded. The chart of accounts displays such a list of accounts, therefore, any of them is suitable for studying accounting.
Hidden features of the Chart of Accounts
All accounting can be divided into two parts - this is theory and tools for “transforming” theory into practical activity.
The theory provides knowledge of what accounting works with and how to act in certain cases. And the transformation of knowledge into practice is carried out using accounting tools.
A chart of accounts is an accounting tool. A chart of accounts is just a summary table of accounting accounts, where the name and code of the account must be displayed. The practical value of such a tool is to see the names and codes of accounts and remember them.
However, this tool can be improved and used more effectively. To do this, you should consider the chart of accounts not from textbooks, but from accounting programs. These programs offer a detailed chart of accounts designed for practical use. Moreover, this detail is already considered the norm and serves as the basis on which accounting is built. Let's take, for example, the 1C Accounting program.
I will provide a fragment of the chart of accounts, and the full version can be obtained by clicking on the link to download the plan
chart of accounts, table from the 1C Accounting program
|
Name |
Subconto 1 |
Subconto 2 |
Subconto 3 |
|||||
|
Fixed assets |
Fixed assets |
|||||||
|
Fixed assets in the organization |
Fixed assets |
|||||||
|
Real estate objects for which ownership rights are not registered |
Fixed assets |
|||||||
|
Disposal of fixed assets |
Fixed assets |
|||||||
|
Depreciation of fixed assets |
Fixed assets |
|||||||
|
Depreciation of fixed assets accounted for on account 01 |
Fixed assets |
|||||||
|
Investments in non-current assets |
Construction objects |
(about) Cost items |
||||||
|
Acquisition of land plots |
Construction objects |
(about) Cost items |
||||||
|
Acquisition of natural resources |
Construction objects |
(about) Cost items |
||||||
|
Construction of fixed assets |
Construction objects |
(about) Cost items |
(about) Methods of construction |
|||||
|
Acquisition of fixed assets |
Nomenclature |
|||||||
|
Acquisition of intangible assets |
Intangible assets |
|||||||
|
Materials |
Nomenclature |
Warehouses |
||||||
|
Raw materials |
Nomenclature |
|||||||
|
Purchased semi-finished products and components, structures and parts |
Nomenclature |
|||||||
|
Nomenclature |
||||||||
|
Containers and packaging materials |
Nomenclature |
|||||||
|
Spare parts |
Nomenclature |
|||||||
|
Other materials |
Nomenclature |
|||||||
|
Materials outsourced for processing |
Counterparties |
Nomenclature |
||||||
|
Construction materials |
Nomenclature |
|||||||
|
Inventory and household supplies |
Nomenclature |
|||||||
|
Special equipment and special clothing in stock |
Nomenclature |
|||||||
|
Main production |
Nomenclature groups |
(about) Cost items |
||||||
|
Main production |
Nomenclature groups |
(about) Cost items |
||||||
|
Production of products from customer-supplied raw materials |
Nomenclature |
|||||||
|
General production expenses |
(about) Cost items |
|||||||
|
General expenses |
(about) Cost items |
|||||||
|
Goods |
Nomenclature |
Warehouses |
||||||
|
Goods in warehouses |
Nomenclature |
|||||||
|
Goods in retail trade (according to purchase price) |
Nomenclature |
|||||||
|
Container under goods and empty |
Nomenclature |
|||||||
|
Purchased products |
Nomenclature |
|||||||
|
Selling expenses |
Cost items |
|||||||
|
Distribution costs in organizations engaged in trading activities |
Cost items |
|||||||
|
Commercial expenses in organizations engaged in industrial and other production activities |
Cost items |
|||||||
|
Current accounts |
Bank accounts |
(about) Cash flow items |
||||||
|
Settlements with suppliers and contractors |
Counterparties |
Treaties |
||||||
|
Settlements with suppliers and contractors |
Counterparties |
Treaties |
||||||
|
Calculations for advances issued |
Counterparties |
Treaties |
||||||
|
Settlements with buyers and customers |
Counterparties |
Treaties |
||||||
|
Settlements with buyers and customers |
Counterparties |
Treaties |
||||||
|
Calculations for advances received |
Counterparties |
Treaties |
||||||
|
Calculations for short-term loans and borrowings |
Counterparties |
Treaties |
||||||
|
Short-term loans |
Counterparties |
Treaties |
||||||
|
Interest on short-term loans |
Counterparties |
Treaties |
||||||
|
Calculations for long-term loans and borrowings |
Counterparties |
Treaties |
||||||
|
Long-term loans |
Counterparties |
Treaties |
||||||
|
Interest on long-term loans |
Counterparties |
Treaties |
||||||
|
Calculations for taxes and fees |
Types of payments to the budget (funds) |
|||||||
First What catches your eye when you see such a chart of accounts is the presence of additional columns, where at the intersection with each line there is some kind of designation. So, additional columns in the chart of accounts immediately show the important characteristics and settings of each accounting account.
Considering the accounting account in such a chart of accounts, we can immediately see what it is: “Active”, “Passive”, “Active-passive”, “Quantitative”, “Off-balance sheet”. Knowing the meaning of such characteristics, we find out, for example, which ending balances are acceptable for the account, and which values must be indicated in the posting.
Second What distinguishes this chart of accounts from book versions is its completeness for work. At one glance we can “see” the variety of accounts and sub-accounts that enterprises use. And this is not only theoretical, but specific practical knowledge.
Third, there are “unusual columns of account characteristics” called “subconto”. The purpose of such columns is to make the accounting account analytical, i.e. the ability to see account specifics in reports, and not just total accounting. Subconto shows that a specific value must be indicated in the posting. The absence of a specific value in the posting of such an account means a loss of detailed information in the reports.
For example , 41 accounts have a subaccount “Nomenclature”. This means that we must indicate a specific product in the posting.
Moreover, subconto predicts what information will be stored on the account. And the question will no longer arise: “I paid the supplier by bank for goods and then I don’t see in the report on account 51 - what goods did I pay for?”
Fourth, subconto and other characteristics make it possible to “anticipate” what will be in the reports on these accounts.
Thus, the chart of accounts from accounting programs makes it possible to see at one time how the accounting accounts are set up, how the transactions will be organized, what exactly will need to be indicated in the transactions and, most importantly, such a chart of accounts allows you to “anticipate” detailed results in standard accounting reports.
Working chart of accounts
Another thing related to the concept of Chart of Accounts is the Working Chart of Accounts. Its difference is that the Chart of Accounts is an approved list of all kinds of accounts that can be used in accounting, while the working one displays only those that the enterprise will use in its activities.
For example
. Enterprises that can operate without loans will not use accounts such as 66 and 67 in their accounting.
A purely trading enterprise will not use accounts 20, 25, 26
And organizations that are exempt from VAT will not use account 19
Etc.
Of course, from the whole variety of accounts, we can single out a set of basic accounts that are used most often in various enterprises. It is this set of accounts that can be considered the minimum working chart of accounts. Here is a list of such accounts:
01, 02, 08, 10, 19, 20, 25, 26, 40, 41, 43, 44, 50, 51, 60, 62, 66, 67, 68, 69, 70, 71, 75, 76, 80, 84, 90, 91, 99
A task for the brave
1.
If you have already encountered a chart of accounts or studied accounts, try to give them decodings: their names and the names of the data that should be taken into account on them.
2. If this is your first time encountering abacus, write down the names of these abacus and gradually learn them.
Compare your answers with the chart of accounts.
3. Try to think and suggest your own set of accounting accounts from this list for types of activities: service, trade, production.
Chart of Accounts This is not just a summary table of available accounts, arranged in ascending order and showing the names and codes of these accounts. The chart of accounts is an opportunity to see how accounting tools are configured, with the help of which the economic activities of an enterprise will be transformed into numbers and specifics according to the rules of accounting theory. Learn to see the “chart of accounts of accounting”.
In this article, we will talk about the last characteristic of accounting accounts. This characteristic is called: “Active (A)”, “Passive (P)” and “Active-passive......
Approved
By order of the Ministry of Finance
Russian Federation
dated October 31, 2000 No. 94n
CHART OF ACCOUNTS
FINANCIAL AND ECONOMIC ACTIVITIES OF ORGANIZATIONS
(as amended by Orders of the Ministry of Finance of the Russian Federation dated May 7, 2003 No. 38n, dated September 18, 2006 No. 115n)
| Account name | Account number | Subaccount number and name |
| 1 | 2 | 3 |
| Section 1 Non-current assets | ||
| Fixed assets | 01 | By type of fixed assets |
| Depreciation of fixed assets | 02 | |
| Profitable investments in material assets | 03 | By type of material assets |
| Intangible assets | 04 | By type of intangible assets and by expenses for research, development and technological work |
| Amortization of intangible assets | 05 | |
| --- | 06 | |
| Equipment for installation | 07 | |
| Investments in non-current assets | 08 | 1. Acquisition of land plots |
| 2. Acquisition of environmental management facilities | ||
| 3. Construction of fixed assets | ||
| 4. Acquisition of fixed assets | ||
| 5. Acquisition of intangible assets | ||
| 6. Transfer of young animals to the main herd | ||
| 7. Purchase of adult animals | ||
| 8. carrying out research, development and technological work | ||
| Deferred tax assets | 09 | |
| Section 2 Inventories | ||
| Materials | 10 | 1. Raw materials and supplies |
| 2. Purchased semi-finished products and components, structures and parts | ||
| 3. Fuel | ||
| 4. Containers and packaging materials | ||
| 5. Spare parts | ||
| 6. Other materials | ||
| 7, Materials outsourced for processing | ||
| 8. Construction materials | ||
| 9. Inventory and household supplies | ||
| 10. Special equipment and special clothing in stock | ||
| 11. Special equipment and special clothing in operation | ||
| Animals in production | 11 | |
| --- | ||
| --- | ||
| Reserves for reduction in the value of material assets | 14 | |
| procurement and acquisition of material assets | 15 | |
| Deviation in the cost of material assets | 16 | |
| --- | 17 | |
| --- | 18 | |
| Value added tax on purchased assets |
19 |
1. Value added tax on the acquisition of fixed assets |
| 2. Value added tax on acquired intangible assets | ||
| Section 3 Production costs | ||
| Main production | 20 | |
| Semi-finished products of our own production | 21 | |
| --- | 22 | |
| Auxiliary production | 23 | |
| --- | 24 | |
| General production expenses | 35 | |
| General expenses | 26 | |
| --- | 27 | |
| Defects in production | 28 | |
| Service industries and farms | 29 | |
| --- | 30 | |
| --- | 31 | |
| --- | 32 | |
| --- | 33 | |
| --- | 34 | |
| --- | 35 | |
| --- | 36 | |
| --- | 37 | |
| --- | 38 | |
| --- | 39 | |
| Section 4 Finished products and goods | ||
| Release of products (works, services) | 40 | |
| Goods | 41 | 1. Goods in warehouses |
| 2. Products in retail trade | ||
| 3. Container under the goods and empty | ||
| 4. Purchased products | ||
| Trade margin | 42 | |
| Finished products | 43 | |
| Selling expenses | 44 | |
| Goods shipped | 45 | |
| Completed stages of unfinished work | 46 | |
| --- | 47 | |
| --- | 48 | |
| --- | 49 | |
| Section 5 Cash | ||
| Cash register | 50 | 1. Cash desk of the organization |
| 2. Operating cash desk | ||
| 3. Cash documents | ||
| Current accounts | 51 | |
| Currency accounts | 52 | |
| --- | 53 | |
| --- | 54 | |
| Special bank accounts | 55 | 1. Letters of credit |
| 2. Checkbooks | ||
| --- | 56 | |
| Transfers on the way | 57 | |
| Financial investments | 58 | 1. Units and shares |
| 2. Debt securities | ||
| 3. Loans provided | ||
| 4. Deposits under a simple partnership agreement | ||
| Provisions for impairment of financial investments | 59 | |
| Section 6 Calculations | ||
| Settlements with suppliers and contractors | 60 | |
| --- | 61 | |
| Settlements with buyers and customers | 62 | |
| Provisions for doubtful debts | 63 | |
| --- | 64 | |
| --- | 65 | |
| Calculations for short-term loans and borrowings | 66 | By type of credits and loans |
| Calculations for long-term loans and borrowings | 67 | By type of credits and loans |
| Calculations for taxes and fees | 68 | By type of taxes and fees |
| Calculations for social insurance and security | 69 | 1. Social insurance calculations |
| 2. Social security payments | ||
| 3. Calculations for compulsory health insurance | ||
| Payments to personnel regarding wages | 70 | |
| Settlements with accountable persons | 71 | |
| --- | 72 | |
| Settlements with personnel for other operations | 73 | 1. Calculations for loans provided |
| 2. Calculations for compensation for material damage | ||
| --- | 74 | |
| Settlements with founders | 75 | 1. Calculations for contributions to the authorized (share) capital |
| 2. Calculations for payment of income | ||
| Settlements with various debtors and creditors | 76 | 1. Calculations for property and personal insurance |
| 2. Claims settlements | ||
| 3. Calculations of due dividends and other income | ||
| 4. Settlements on deposited amounts | ||
| Deferred tax liabilities | 77 | |
| --- | 78 | |
| On-farm settlements | 79 | 1. Calculations for allocated property |
| 2. Settlements for current transactions | ||
| 3. Settlements under the property trust management agreement | ||
| Section 7 Capital | ||
| Authorized capital | 80 | |
| Own shares (shares) | 81 | |
| Reserve capital | 82 | |
| Additional capital | 83 | |
| Retained earnings (uncovered loss) | 84 | |
| --- | 85 | |
| Targeted financing | 86 | By type of financing |
| --- | 87 | |
| --- | 88 | |
| --- | 89 | |
| Section 8 Financial results | ||
| Sales | 90 | 1. Revenue |
| 2. Cost of sales | ||
| 3. Value added tax on purchased inventories | ||
| 4. Excise taxes | ||
| 9. Profit/loss from sales | ||
| Other income and expenses | 91 | 1. Other income |
| 2. Other expenses | ||
| 9. Balance of other income and expenses | ||
| --- | 92 | |
| --- | 93 | |
| Shortages from loss and damage to valuables | 94 | |
| --- | 95 | |
| Reserves for future expenses | 96 | By type of reserves |
| Future expenses | 97 | By type of expense |
| Deferred income | 98 | 1. Income received for deferred periods |
| 2. Free receipts | ||
| 3. Upcoming debt receipts for shortfalls identified in previous years | ||
| 4. The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables | ||
| Profits and losses | 99 | |
| Off-balance sheet accounts | ||
| Leased fixed assets | 001 | |
| Inventory assets accepted for safekeeping | 002 | |
| Materials accepted for recycling | 003 | |
| Goods accepted for commission | 004 | |
| Equipment accepted for installation | 005 | |
| Strict reporting forms | 006 | |
| Debt of insolvent debtors written off at a loss | 007 | |
| Security for obligations and payments received | 008 | |
| Securing obligations and payments issued | 009 | |
| Depreciation of fixed assets | 010 | |
| Leased fixed assets | 011 | |
