Look what accounts accounting Using organizations in 2017, which is the difference between active, passive and active passive accounts, how to determine the balance of the account at the end of the reporting period. For your convenience, we have compiled a table of accounting accounts for 2017.
Types of accounting accounts in 2017
In 2017, there is an accounting account plan, appliance. Order of the Ministry of Finance from 31.10.2000 No. 94n. Instructions for use approved by the same order.
All accounts in terms of accounting accounts are divided into 3 types:
- Active
- Passive
- Active passive
The difference is where the addition of assets is reflected, and where the departure is to debit or credit the account.
Active reflected in the assets of the balance, passive constitutes its passive part. Below we accounted for a table of accounts accounts in 2017 by their species.
Active accounting accounts
Active accounting accounts contain information about the assets of the organization, i.e. About the property that is available to the company. For example, fixed assets, NMA, cash, etc.
These accounts form an asset accounting balance.
Saldo of active accounts is formed by the following formula:
Important! Active accounts may have only debit balance. If you have a debit balance - look for an error in accounting.
Look below active accounting accounts in 2017 in the table.
Table. Active accounting accounts in 2017
Passive accounting accounts
Passive accounting accounts contain information about the sources of financing the company's activities. For example, information about loans and loans of the company, information on calculations with personnel, etc.
The balance of passive accounts is reflected in the balance sheet of the organization's accounting balance and is formed by the following formula:
Important! The balance of passive accounts can only be credit. If you have a loan balance - look for an error in accounting.
Look below passive accounting accounts in 2017 in the table.
Table. Passive accounting accounts in 2017
Active Passive Accounts in 2017
Active passive accounts contain information at the same time about the property of the organization and the sources of its formation. They are 2 species:
- The bill at the end of the period has only one balance (or debit or credit). For example, account 99 "Profit and losses";
- The bill at the end of the period has a debit and credit balance. For example, 76 "Calculations with other debtors and creditors."
The principle of determining the balance on active-passive accounts is the same as for simply active or passive accounts that we have indicated above.
At the same time, an invoice record means either an increase in funds, or a decrease in the source of financing, and on the loan or an increase in the source or a decrease in funds.
Attention!When conducting an active passive account, it is important to competently build an account analyst in order to avoid confusion when reflecting the debit and credit account operations.
Look below the active accounting accounting accounts in 2017 in the table.
Table. Active accounting accounting accounts in 2017
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Account 77 "Deferred tax obligations»
Account 77 "Deferred Tax Obligations" is intended to summarize information on the availability and movement of deferred tax liabilities.
Deferred tax liabilities are accepted to accounting in the amount of the value defined as a product of taxable temporary differences that have arisen in the reporting period, at the rate of income tax acting at the reporting date.
According to the credit account 77, "deferred tax liabilities" in correspondence with the debit of the account reflects a deferred tax that reduces the amount of conditional consumption (income) of the reporting period.
At the debit of account 77 "deferred tax liabilities" in correspondence with the credit of account 68 "Calculations for taxes and fees" reflects a decrease or full repayment Deferred tax liabilities at the expense of tax credits for the reporting period.
A deferred tax obligation when retired as an asset or type of obligation, on which it was accrued, is charged with a debit of account 77 "Deferred tax liabilities" on credit of account 99 "Profit and losses".
Analytical accounting for deferred tax liabilities is conducted by types of assets or liabilities, which caused a taxable temporary difference.
Account 77 Accounting Posting "Deferred Tax Obligations" Corresponds to Accounts:
- Calculations for dedicated property
- Calculations for current operations
- Calculations under the contract trust management property
Score
Account 79 "Intraconomy calculations" is intended to summarize information on all types of settlements with branches, offices, departments and other separate divisions Organizations allocated for individual balances (intrabalance calculations), in particular, calculations on dedicated property, by mutual leave material values, selling products, works, services, on the transfer of expenses for general management activities, on wages to workers to employees of divisions, etc.
Subaccounts can be opened to the account 79 "Intraconomy calculations":
- 79-1 "Calculations on dedicated property",
- 79-2 "Calculations on current operations",
- 79-3 "Calculations under the Treaty of Trust Management Property" and others.
The subaccount 79-1 "Calculations for the dedicated property" takes into account the state of settlements with branches, offices, offices and other separate divisions of the organization allocated for individual balances, on non-current and turnover assets transferred to them.
The property allocated by the specified units is written off by the organization from account 01 "Fixed assets" and others. In the debit of account 79 "Intra-economic calculations".
The property allocated by the Organization of these divisions is made to account for these divisions from the account of account 79 "Outdoor settlements" in the debit of account 01 "Fixed assets", etc.
The subaccount 79-2 "Calculations for current operations" takes into account the condition of all other calculations of the organization with branches, offices, offices and other separate divisions allocated for individual balances.
At subaccount 79-3, "Calculations under the Treaty of Trust Management Property" takes into account the state of calculations related to the execution of contracts of trust management of property. This subaccount is used to account for calculations from the founder of the Office, the Trustee, as well as the settlements on property transferred to the Trustee, taken into account on a separate balance sheet.
The property transferred to trust management is written off by the founder of management from accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments", etc. In the debit of account 79 "Outdoor settlements" (at the same time, the debit of accrued depreciation accounts, and account loan 79 "Intra-economic calculations"). The property adopted by the trustee on a separate balance sheet is reflected in the debit of accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments" and other accounts of account 79 "Intra-economic calculations" (at the same time on the amount of accrued depreciation, an account loan is recorded on the loan 02 "Depreciation of fixed assets", 05 "Depreciation intangible assets»And account credit 79" Intra-economic calculations ").
Upon termination of the contract of trust management and return property, the founder of the Office makes reverse records. If a contract of confidential property management provides for other property transactions transmitted to trust management, then the accounting of these operations is in general.
Listing money In the account due to the founder of the profit management (income) in a separate balance sheet, it is reflected in the loan account account account accounts and the debit of 79 "Intra-economic calculations". The funds received by the founder of the Office of this profits (income) come to the debit of accounting accounts in correspondence with the account of 79 "Intraconomy settlements".
The founder of the management due to the trust manager of the compensation for damages caused by the loss or damage to the property transferred to trust management, as well as the missed benefits, are reflected in the debit of account in correspondence with the account of account 91 "Other income and expenses" account. Upon receipt of the founder of the management of these funds, cash accounting accounts debit and credits 76 "settlements with different debtors and creditors".
Analytical accounting on account 79 "Intraconomy calculations" is conducted on each branch, representation, separation or other separate division of the organization allocated for a separate balance sheet, and settlements under the trust management agreements - for each contract.
Account 79 Accounting Wiring "Intraconomy Calculations" Corresponding to accounts:
| By Debet | On credit |
|---|---|
01 "Fixed assets" 02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 07 "Equipment to installation" 10 "Materials" 20 "Basic Production" 41 "Goods" 43 "Finished products" 44 "Sale expenses" 45 "Goods shipped" 50 "Cassa" 51 "Settlement accounts" 52 "Currency Accounts" 76 "Calculations with different debtors and creditors" 90 "Sales" 91 "Other income and expenses" 97 "Expenses of future periods" 99 "Profits and losses" | 01 "Fixed assets" 02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 07 "Equipment to installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals on growing and fattening" 15 "Preparation and acquisition of material values" 16 "Deviation in value 20 "Basic Production" 21 "Semi-finished products own production» 23 "Auxiliary Production" 25 "Objective costs" 26 " General running costs» 29 " Serving production and farm " 40 "Production (works, services)" 41 "Goods" 43 "Finished products" 44 "Sale expenses" 45 "Goods shipped" 50 "Cassa" 51 "Settlement accounts" 52 "Currency Accounts" 55 "Special accounts in banks" 57 "Translations on the way" 60 "Calculations with suppliers and contractors" 62 "Calculations with buyers and customers" 70 "Calculations with wage personnel" 71 "Calculations with accountable persons" 76 "Calculations with different debtors and creditors" 84 " Undestributed profits (uncovered loss) " 90 "Sales" 91 "Other income and expenses" 97 "Expenses of future periods" 99 "Profits and losses" |
Section VII. Capital
The accounts of this section are intended to summarize information about the status and movement of the capital of the Organization.
Account 80 " Authorized capital»
The account 80 "authorized capital" is intended to summarize information on the status and movement of the authorized capital (share capital, authorized capital) of the organization.
The balance of 80 "authorized capital" must correspond to the size of the authorized capital, recorded in the constituent documents of the organization. The account records 80 "authorized capital" are manufactured in the formation of authorized capital, as well as in cases of increasing and decreasing capital only after making relevant changes to the constituent documents of the organization.
After state registration The organizations of its authorized capital in the amount of deposits of founders (participants) provided for by the constituent documents are reflected on the credit of account 80 "authorized capital" in correspondence with the account of 75 "settlements with the founders". The actual contribution of the deposits of founders is carried out on credit account 75 "Calculations with the founders" in correspondence with accounts for accounting for money and other values.
Analytical accounting on account of 80 "authorized capital" is organized in such a way as to ensure the formation of information on the founders of the organization, the stages of capital formation and types of shares.
The account 80 is also used to summarize information about the status and movement of deposits in general property under a simple partnership agreement. In this case, the account 80 is called "deposits of comrades."
The property made by comrades in a simple partnership in account of their deposits occurs at the debit of property accounting accounts (51 "Settlement accounts", 01 "Fixed assets", 41 "Goods", etc.) and account credit 80 "Comrades' contributions". When returning the property to comrades, with the termination of the contract of a simple partnership in accounting, reverse records are made.
Analytical accounting on account 80 "Comrades' contributions" is conducted for each contract of a simple partnership and each member of the contract.
Account 80 accounting of wiring "Authorized capital" Corresponding to accounts:
| By Debet | On credit |
|---|---|
01 "Fixed assets" 04 "Intangible assets" 07 "Equipment to installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals on growing and fattening" 15 "Preparation and acquisition of material values" 16 "Deviation in the value of material values" 20 "Basic Production" 21 "Semi-finished products of own production" 23 "Auxiliary Production" 29 "Services and farms" 41 "Goods" 43 "Finished products" 50 "Cassa" 51 "Settlement accounts" 52 "Currency Accounts" 55 "Special accounts in banks" 58 "Financial Investments" 75 "Calculations with the founders" 81 "Own shares (shares)" 84 "Retained earnings (uncovered loss)" | 01 "Fixed assets" 03 " Profitable investments in material values \u200b\u200b" 04 "Intangible assets" 07 "Equipment to installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals on growing and fattening" 15 "Preparation and acquisition of material values" 16 "Deviation in the value of material values" 20 "Basic Production" 21 "Semi-finished products of own production" 23 "Auxiliary Production" 29 "Services and farms" 41 "Goods" 43 "Finished products" 50 "Cassa" 51 "Settlement accounts" 52 "Currency Accounts" 55 "Special accounts in banks" 58 "Financial Investments" 75 "Calculations with the founders" 83 " Extra capital» 84 "Retained earnings (uncovered loss)" |
Score 81 "Own shares (shares)"
Score 81 "Own shares (shares)" is intended to summarize information on the presence and movement of their own stocks, redeemed joint Stock Company Shareholders for their subsequent resale or cancellation. Other business commits and partnerships use this account to take into account the share of the participant acquired by the Company himself or the partnership for transferring to other participants or third partnership.
When redeeming with a joint-stock or other society (partnership), the shareholder (participant) of the shares belonging to him (share) in accounting for the amount of actual costs is recorded on the debit of account 81 "Own shares (shares)" and the loan of cash accounting accounts.
Cancellation of its own shares redeemed by the joint-stock company is carried out on the loan of account 81 "Own shares (shares)" and the debit of account 80 "authorized capital" after being fulfilled by this society of all the procedures provided for. The arising from this on account 81 "Own stocks (shares)" The difference between the actual costs of the redemption of shares (shares) and the nominal value of them are among the 91 "Other income and expenses".
Account 81 accounting of wiring "Own shares (shares)" Corresponding to accounts:
Score 82 "Reserve Capital"
The score 82 "Reserve Capital" is intended to summarize information on the status and movement of reserve capital.
The deductions to the reserve capital from the profits are reflected on the account of account 82 "Reserve Capital" in correspondence with the account 84 "Retained earnings (uncovered loss)".
The use of reserve capital funds takes into account the debit of account 82 "Reserve Capital" in correspondence with accounts:
- 84 "Retained earnings (uncovered loss)" - in part of the amounts of the reserve fund sent to cover the loss of the organization for the reporting year;
- or - in terms of the amounts sent to the repayment of the bonds of the joint stock company.
Account 82 Accounting Wiring "Reserve Capital" Corresponding to accounts:
Account 83 "Extension Capital"
The account 83 "Extension Capital" is intended to summarize information on the addition capital of the Organization.
According to the credit account 83 "Extension Capital" reflect:
- the increase in the value of non-current assets detected by the results of the revaluation of them is to correspondence with the accounting accounts of assets for which the cost increase was determined;
- the amount of the difference between the sales and nominal value of the shares taken in the process of forming the share capital of the joint-stock company (under the establishment of the Company, with the subsequent increase in the authorized capital) by selling shares at a price exceeding the nominal value, in correspondence with the account of 75 "Calculations with the founders" .
The amounts attributed to the account loan 83 "Extreme Capital" are usually not written off. Debit records on it can only take place in cases:
- repayment of the amounts of reducing the cost of non-current assets that revealed from its revaluation - in correspondence with accounting accounts for assets for which the cost reduction was determined;
- the directions of funds to increase the authorized capital - in correspondence with the account of 75 "settlements with the founders" or account 80 "authorized capital";
- the distribution of the amounts between the founders of the organization is to correspondence with the account of 75 "settlements with the founders", etc.
Analytical accounting on account 83 "Extension Capital" is organized in such a way as to ensure the formation of information on the sources of education and areas of use of funds.
Account 83 Accounting Wiring "Extension Capital" Corresponding to accounts:
Score 84 "Retained earnings (uncovered loss)"
Score 84 "Retained earnings (uncovered loss)" is intended to summarize information on the presence and movement of the amounts of retained earnings or uncovered loss of the organization.
Sum net profit The reporting year is debited by the final turnover of December on credit of the account 84 "Retained earnings (uncovered loss)" in correspondence with a score of 99 "Profit and losses". The amount of the net loss of the reporting year is debited by the final turnover of December in the debit of account 84 "Retained earnings (uncovered loss)" in correspondence with a score of 99 "Profit and losses".
Direction of part of the profit of the reporting year on the payment of income to the founders (participants) of the Organization for the approval of the annual accounting reporting It is reflected in the debit of account 84 "Retained earnings (uncovered loss)" and account loans 75 "Calculations with the founders" and 70 "Calculations with wage personnel." A similar recording is made when paying intermediate income.
The accounting balance of the accounting year of the reporting year is reflected on the account of account 84 "Retained earnings (uncovered loss)" in correspondence with accounts:
- 80 "Authorized capital" - when bringing the value of the authorized capital to magnitude pure assets organizations;
- 82 "Reserve capital" - when referring to repayment of the reserve capital;
- 75 "Calculations with the founders" - when repaying the loss of a simple partnership due to the target contributions to its participants, etc.
Analytical accounting on account 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the use of funds. At the same time, in analytical accounting, the funds of retained earnings used as financial support for the production development of the organization and other similar activities for the acquisition (creation) of the new property and not yet used can be divided.
84 Accounting account of wiring "Retained earnings (uncovered loss)" Corresponding to accounts:
Account 86 " Special-purpose financing»
The account 86 "targeted financing" is intended to summarize information on the movement of funds intended for the implementation of targeted activities, funds received from other organizations and individuals, budget funds, etc.
Target funds obtained as sources of financing of certain events are recorded on the credit of account 86 "Target Financing" in correspondence with account 76 "Calculations with different debtors and creditors".
The use of targeted financing is reflected in the debit of account 86 "Target financing" in correspondence with accounts: 20 "Basic Production" or 26 "General Expenditures" - in the direction of means of targeted funding for the content of a non-profit organization; 83 "Extension Capital" - when using target funding tools obtained in the form investment funds; 98 "Incomes of future periods" - when directed commercial organization budget funds for cost financing, etc.
Analytical accounting on account 86 "Target financing" is under appointment targets And in the context of the sources of arrival them.
Account 86 Accounting Posting "Target Financing" Corresponding to accounts:
Section VIII. Financial results
The accounts of this section are intended to summarize information about income and expenses of the organization, as well as identifying the final financial result of the organization's activities reporting period.
- Revenue
- Cost of sales
- Value added tax
- Excise
- Profit / loss from sales
Account 90 "Sales"
The account 90 "Sales" is intended to summarize information on income and expenses related to the usual activities of the organization, as well as to determine the financial result on them. This account reflects, in particular, revenue and cost of:
- finished products and semi-finished products of their own production;
- works and services of industrial nature;
- work and services of non-industrial nature;
- purchased products (purchased for configuration);
- construction, assembly, design and exploration, geological exploration, research and system, etc. work;
- goods;
- services for the carriage of goods and passengers;
- freight forwarding and handling operations;
- communication services;
- providing for a fee for temporary use (temporary possession and use) of its assets under the lease agreement (when this is the subject of the organization's activities);
- providing rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property (when it is the subject of the organization's activities);
- participation in the authorized capital of other organizations (when this is the subject of the organization's activities), etc.
When recognized in accounting, the amount of revenue from the sale of goods, products, performance of work, service, etc. is reflected on the loan of account 90 "Sales" and the debit of account 62 "Calculations with buyers and customers". At the same time, the cost of sold goods, products, works, services, etc. is written off the credit of accounts 43 "Finished products", 41 "goods", 44 "Sale expenses", 20 "Basic production" and others. In the debit of account 90 "Sales" .
In organizations engaged in the production of agricultural products, the loan account 90 "Sales" reflects revenue from the sale of products (in correspondence with the account 62 "Calculations with buyers and customers"), and on the debit - the planned cost of it (during the year, when the actual cost Not detected) and the difference between the planned and actual cost of sold products (at the end of the year). Planned cost Produced sold, as well as sums of differences are debited into the debit of account 90 "Sales" (or be reversed) in correspondence with those accounts on which this product was taken into account.
In organizations carrying out retail trade and leading accounting of goods at prior prices, on the loan of account 90 "Sales" reflects the sale value of goods sold (in correspondence with accounting accounts and settlements), and the debit is their accounting value (in correspondence with the account 41 "Goods") with simultaneous reversing amounts of discounts (capet) related to goods sold (in correspondence with a score of 42 "trade margin").
By account 90 "Sales" can be opened by subaccount:
- 90-1 "Revenue";
- 90-2 "Cost of sales";
- 90-3 "Value Added Tax";
- 90-4 "excise";
- 90-9 "Profit / loss from sales".
On subaccount 90-1 "revenues" takes into account the receipts of assets recognized by revenue.
On subaccount 90-2 "Cost of sales" takes into account the cost of sales, for which revenue is recognized on the subaccount 90-1 "revenue".
The subaccount 90-3 "value added tax" takes into account amounts of value added tax due to receipt from the buyer (customer).
At subaccount 90-4 "excise taxes", the amounts of excise taxes included in the price of sold products (goods) are taken into account.
Organizations - Export duties payers can open to account 90 "Sales" subaccount 90-5 "Export duties" for accounting for export duties.
Subaccount 90-9 "Profit / loss from sales" is intended to identify financial results (profit or loss) from sales for the reporting month.
Entries for subaccounts 90-1 "Revenue", 90-2 "Sales Cost", 90-3 "Value Added Tax", 90-4 "excise taxes" are made conscriptive during the reporting year. Monthly comparing the total debit turnover on subaccounts 90-2 "Cost of sales", 90-3 "Value Added Tax", 90-4 "excise" and credit turnover By subaccount 90-1 "Revenue" determines the financial result (profit or loss) from sales for the reporting month. This financial result monthly (final turnover) is written off from subaccount 90-9 "Profit / loss from sales" to 99 "Profit and losses". Thus, the synthetic account 90 "Sales" of the balance at the reporting date has no.
At the end of the reporting year, all subaccounts opened to the account 90 "Sales" (except subaccount 90-9 "Profit / loss from sales") are closed by internal records for subaccount 90-9 "Profit / loss from sales".
Analytical accounting on account 90 "Sales" is conducted in each type of goods sold, products performed by the work provided by the services, etc. In addition, analytical accounting on this account can be conducted through the sales regions and other areas necessary to manage the organization.
Account 90 Accounting Posting "Sales" Corresponding to accounts:
| By Debet | On credit |
|---|---|
11 "Animals on growing and fattening" 20 "Basic Production" 21 "Semi-finished products of own production" 23 "Auxiliary Production" 26 "Commonwealth" 29 "Services and farms" 40 "Production (works, services)" 41 "Goods" 42 "Trading margin" 43 "Finished products" 44 "Sale expenses" 45 "Goods shipped" 58 "Financial Investments" 68 "Calculations for taxes and fees" 79 "Outbarget Calculations" 99 "Profits and losses" | 46 "Completed stages under work in progress" 50 "Cassa" 51 "Settlement accounts" 52 "Currency Accounts" 57 "Translations on the way" 62 "Calculations with buyers and customers" 76 "Calculations with different debtors and creditors" 79 "Outbarget Calculations" 98 "Incomes of future periods" 99 "Profits and losses" |
- Other income
- other expenses
- Balance of other income and expenses
Score 91 "Other income and expenses"
Score 91 "Other income and expenses" is intended to summarize information about other income and costs of the reporting period.
On the credit account 91 "Other income and expenses" during the reporting period are reflected:
- advisions related to the provision of a fee for temporary use (temporary possession and use) of the organization's assets - in correspondence with accounting accounts or cash accounts;
- revenues related to the provision of rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property - in correspondence with accounting accounts or cash accounts;
- revenues related to participation in the authorized capital of other organizations, as well as interest and other revenues on securities - in correspondence with accounting accounts;
- profit received by the Organization under a simple partnership agreement - in correspondence with the account of 76 "Calculations with different debtors and creditors" (subaccount "Calculations for Dividend and other income");
- revenues related to the sale and other write-off of fixed assets and other assets other than money in russian currency, products, goods - in correspondence with accounting accounts or cash;
- receipts from operations with Tara - in correspondence with accounting accounts for containers and settlements;
- interest obtained (to be obtained) for the provision of funds for the organization, as well as interest on the use of funds by the Credit Organization on the Organization's account in this credit organization - in correspondence with accounting accounts financial investments or cash;
- fines, penalties, penalties for violation of the terms of contracts obtained or recognized to receive, in correspondence with accounting accounts or cash accounts;
- receipts related to the gratuitous receipt of assets - in correspondence with the account of accounting for income of future periods;
- advanced to compensation for damages caused - in correspondence with accounting accounts;
- the profit of past years, identified in the reporting year, is in correspondence with accounting accounts;
- amount accounts payablefor which the time has expired of limitation- in correspondence with accounts accounting accounts;
- other income.
At the debit of account 91 "Other income and expenses" during the reporting period are reflected:
- the costs associated with the provision of temporary use (temporary possession and use) of the assets of the organization, rights arising from patents for inventions, industrial samples and other types of intellectual property, as well as costs associated with participation in the authorized capital of other organizations, in correspondence with cost accounting accounts;
- residual value assets for which depreciation is accrued, and the actual cost of other assets written off by the organization, in correspondence with accounting accounts for the corresponding assets;
- expenses related to the sale, disposal and other write-off of fixed assets and other assets other than cash in Russian currency, products, products - in correspondence with accounting accounts;
- costs for operations with Tara - in correspondence with accounting accounts;
- interest paid by the organization for providing it with funds (loans, loans) - in correspondence with accounting accounts or cash accounts;
- expenses associated with paying services provided credit organizations- in correspondence with accounting accounts;
- penalties, penalties, penalties for violation of the conditions of the stages paid or recognized to pay, in correspondence with accounting accounts or cash accounts;
- costs of maintenance of production facilities and facilities on conservation - in correspondence with accounting accounts;
- reimbursement of damages caused by the organization - in correspondence with accounting accounts;
- losses of past years recognized in the reporting year - in correspondence with accounting accounts for settlements, depreciation accruals, etc.;
- deductions to reserves for impairment of investment in securities, under the reduction of the value of material values, doubtful debts - in correspondence with accounts for accounting for these reserves;
- amount accounts receivablewhich expired the limitation period, other debts, unrealistic for recovery - in correspondence with accounting accounts of receivables;
- course differences - in correspondence with accounting accounts for money, financial investments, calculations, etc.;
- the costs associated with the consideration of cases in the courts are in correspondence with accounting accounts, etc.;
- other expenses.
By the account 91 "Other income and expenses" can be opened by subaccounts:
- 91-1 "Other revenues";
- 91-2 "Other expenses";
- 91-9 "Salo of other income and expenses".
On subaccount 91-1 "Other revenues", assets receipts recognized by other revenues.
On subaccount 91-2 "Other expenses", other expenses are taken into account.
Subaccount 91-9 "Saldo of other income and expenses" is designed to identify the balance of other income and expenses for the reporting month.
Records on subaccounts 91-1 "Other revenues" and 91-2 "Other expenses" are made consuming during the reporting year. Monthly comparison of the debit turnover on subaccount 91-2 "Other expenses" and a loan turnover on subaccount 91-1 "Other revenues" determines the balance of other income and expenses for the reporting month. This balance monthly (final turns) is written off from subaccount 91-9 "Balance of other income and expenses" on account 99 "Profit and losses". Thus, the synthetic account 91 "Other income and expenses" of the balance at the reporting date has no.
At the end of the reporting year, all subaccounts opened to the account 91 "Other income and expenses" (except for subaccount 91-9 "Saldo of other income and expenses") are closed by internal records on subaccount 91-9 "Saldo of other income and expenses".
Analytical accounting on account 91 "Other income and expenses" is conducted in each type of other income and expenses. At the same time building analytical accounting In other incomes and expenses relating to the same financial, economic operation, should ensure the possibility of identifying a financial result for each operation.
Account 91 accounting of wiring "Other income and expenses" Corresponding to accounts:
| By Debet | On credit |
|---|---|
01 "Fixed assets" 02 "Depreciation of fixed assets" 03 "Profitable investments in material values" 04 "Intangible assets" 07 "Equipment to installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals on growing and fattening" 15 "Preparation and acquisition of material values" 16 "Deviation in the value of material values" 20 "Basic Production" 21 "Semi-finished products of own production" 23 "Auxiliary Production" 28 "Marriage in production" 29 "Services and farms" 58 "Financial Investments" 60 "Calculations with suppliers and contractors" 66 "Calculations for short-term loans and loans " 67 "Calculations for long-term loans and loans " 68 "Calculations with the budget" 70 "Calculations with wage personnel" 71 "Calculations with accountable persons" 73 "Calculations with staff for other operations" 76 "Calculations with different debtors and creditors" 79 "Outbarget Calculations" 81 "Own shares (shares)" 98 "Incomes of future periods" 99 "Profits and losses" | 07 "Equipment to installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals on growing and fattening" 14 "Reserves for lowering the value of material values" 15 "Preparation and acquisition of material values" 20 "Basic Production" 21 "Semi-finished products of own production" 23 "Auxiliary Production" 28 "Marriage in production" 29 "Services and farms" 41 "Goods" 43 "Finished products" 45 "Goods shipped" 50 "Cassa" 51 "Settlement accounts" 52 "Currency Accounts" 55 "Special accounts in banks" 57 "Translations on the way" 58 "Financial Investments" 59 "Reserves for impairment of investments in securities" 60 "Calculations with suppliers and contractors" 62 "Calculations with buyers and customers" 63 "Reserves for doubtful debts" 66 "Calculations for short-term loans and loans" 67 "Calculations on long-term loans and loans" 71 "Calculations with accountable persons" 73 "Calculations with staff for other operations" 75 "Calculations with the founders" 76 "Calculations with different debtors and creditors" 79 "Outbarget Calculations" 81 "Own shares (shares)" 98 "Incomes of future periods" 99 "Profits and losses" |
Account 94 "shortage and loss from damage to values"
Account 94 "shortage and loss from damage to values" is intended to summarize information about the amounts of shortage and loss from damage to material and other values \u200b\u200b(including cash) identified in the process of their preparation, storage and sale, regardless of whether they are subject to account accounting costs for production (sale costs) or perpetrators. At the same time, the loss of values \u200b\u200barising from natural disasters belong to 99 "profits and losses" as the loss of the reporting year (non-compatible losses from natural disasters).
According to the debit of account 94, "shortages and losses from the damage of values" are given:
- on the missing or completely spoiled inventive material values \u200b\u200b- their actual cost;
- on the missing or completely spoiled fixed assets - their residual value ( initial cost minus the amount of accrued depreciation);
- according to partially spoiled material values \u200b\u200b- the sum of the determined losses, etc.
According to the shortcomings and damage values \u200b\u200bof the recording, the debt debit of 94 "shortages and losses from the damage from values" from the credit of accounting accounts of these values.
When the buyer at the acceptance of values \u200b\u200breceived from the suppliers, a shortage of a shortage or damage is revealed, then the amount of shortage within the amounts of values \u200b\u200bprovided for in the contract refers, when gaining valuables in the debit of account 94, "shortage and loss from damage" from the account of account 60 "Calculations with suppliers and Contractors ", and the amount of losses in excess of the values \u200b\u200bprovided in the contract submitted to suppliers or transport organization - in the debit of account 76" Calculations with different debtors and creditors "(subaccount" Calculations for claims ") from the account of account 60" Calculations with suppliers and contractors " . When refusing the court in the recovery of losses from suppliers or transport organizations The amount previously assigned to the debit of account 76 "Calculations with different debtors and creditors" (subaccount "Calculations for claims") is written off at the expense of 94 "shortage and loss from valuables."
When making a decision on the decision to recover from the supplier sums of shortages and loss of values \u200b\u200bin excess of the amount of sales in the supplier accounting contract, the amount of the sale previously reflected in the debit of accounts 62 "Calculations with buyers and customers" or 51 "Current accounts", 52 "Currency Accounts" And the account of the account 90 "Sales" is reversed on the buyer's recovered amount and losses. At the same time, the specified amount is reflected by the usual record of the debit of accounts 62 "Calculations with customers and customers" or 51 "Current accounts", 52 "Currency Accounts" and a credit account 76 "Calculations with different debtors and creditors". When transferring the amounts to the buyer, the account 76 "Calculations with different debtors and creditors" will be debated in correspondence with the account 51 "Settlement accounts". The supplier should also reverse the revisions on the debit of account 90 "Sales" and the credit of account 43 "Finished products". The amount restored in this way on the account 43 "Finished products" the amount is debited then into the debit of account 94 "shortages and loss from damage."
According to the credit of the account 94, "shortage and loss from damage to values" reflects the write-off:
- the shortage and damage of values \u200b\u200bwithin the amounts provided for in the contract - to accounting accounts for material values \u200b\u200b(when they are revealed during the preparation) or within the norms of natural decrease - costs for production and costs for sale (when they are revealed during storage or sale);
- slaughter of values \u200b\u200bexcept for magnitude (norms) decreased, damage losses - in the debit of account 73 "Calculations with staff for other operations" (subaccount "Calculations for compensation for material damage");
- nadess of values \u200b\u200bexcept values \u200b\u200b(norms) loss and loss from damage to values \u200b\u200bin the absence of specific perpetrators, as well as shortage of commodity and material values, in the recovery of which they denied the court due to the unreasonableness of lawsuits, at the expense of 91 "other income and expenses".
According to the loan of account 94, "shortages and losses from damage to values" reflects amounts in the size and values \u200b\u200badopted on the debit of the specified account. At the same time, the lack of or spoiled material values \u200b\u200bon their actual cost is written to accounts for accounting for production costs (sales costs).
When recovering from the perpetrators of the cost of missing values, the difference between the cost of missing values \u200b\u200benrolled on account 73 "Calculations with staff for other operations", and their value reflected in the account 94 "shortage and loss from the damage of values" refers to the account of account 98 Revenue of the future periods". As the amount due from the perpetrator, the amount due from it, the specified difference is written off from account 98 "Incomes of future periods" in correspondence with the account 91 "Other income and expenses".
The shortage of values \u200b\u200bidentified in the reporting year, but related to the past reporting periods, recognized by financially responsible persons or on which there are decisions of the court for recovery from the perpetrators, are reflected in the debit of account 94 "shortage and loss from damage to values" and account loan 98 "Revenues future periods. " At the same time, 73 "Calculations with Personnel Operations" (subaccount "Calculations for the compensation for material damage") is debited at these amounts) and account 94 "shortage and loss from damage to values" is credited. As the debt repayment, the account 91 "Other income and expenses" is credited and the 98 "income of future periods will be debit.
Account 94 accounting of wiring "shortages and loss from damage to values" corresponds to accounts:
| By Debet | On credit |
|---|---|
01 "Fixed assets" 03 "Profitable investments 07 "Equipment to installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals on growing and fattening" 16 "Deviation in the value of material values" 19 "Value Added Tax on Acquired Values" 20 "Basic Production" 21 "Semi-finished products of own production" 23 "Auxiliary Production" 29 "Services and farms" 41 "Goods" 42 "Trading margin" 43 "Finished products" 44 "Sale expenses" 45 "Goods shipped" 50 "Cassa" 60 "Calculations with suppliers and contractors" 71 "Calculations with accountable persons" 73 "Calculations with staff for other operations" 76 "Calculations with different debtors and creditors" 98 "Incomes of future periods" 99 "Profits and losses" | 08 "Investments in non-current assets" 20 "Basic Production" 23 "Auxiliary Production" 25 "Objective costs" 26 "Commonwealth" 29 "Services and farms" 44 "Sale expenses" 70 "Calculations with wage personnel" 73 "Calculations with staff for other operations" 86 "Target Financing" 91 "Other income and expenses" 99 "Profits and losses" |
Score 96 "Reserves of upcoming expenses"
The account 96 "reserves of upcoming expenses" is intended to summarize information about the status and movement of amounts reserved in order to uniform inclusion of expenses in the costs of production and sales costs. In particular, the amounts may be reflected on this account:
- the coming pay for vacations (including payments for social insurance and ensuring) employees of the organization;
- on the payment of annual remuneration for long service;
- production costs on preparatory work due to the seasonal nature of production;
- for repair of fixed assets;
- the upcoming costs of land reclamation and the implementation of other environmental activities;
- on the warranty repair and warranty service.
The reservation of certain amounts is reflected on the loan of account 96 "reserves of upcoming expenses" in correspondence with accounting costs for production and costs for sale.
The actual expenses for which the reserve was previously formed are belonging to the debit of account 96 "reserves of the upcoming expenses" in correspondence, in particular, with accounts: 70 "Calculations with wage personnel" - on the amount of remuneration to employees during vacation and annual remuneration for long service; 23 "Auxiliary Production" - the cost of repairing fixed assets produced by the organization's division, etc.
The correctness of the formation and use of the amounts by one or another reserve periodically (and at the end of the year must be checked according to the estimates, calculations, etc. And if necessary is adjusted.
Analytical accounting on account 96 "reserves of upcoming expenses" is conducted on individual reserves.
Account 96 Accounting Wiring "Reserves of Upcoming Expenditure" Corresponding to accounts:
| By Debet | On credit |
|---|---|
23 "Auxiliary Production" 28 "Marriage in production" 29 "Services and farms" 51 "Settlement accounts" 52 "Currency Accounts" 69 "Calculations for social Insurance and provision " 70 "Calculations with wage personnel" 76 "Calculations with different debtors and creditors" 91 "Other income and expenses" 97 "Expenses of future periods" 99 "Profits and losses" | 08 "Investments in non-current assets" 20 "Basic Production" 23 "Auxiliary Production" 25 "Objective costs" 26 "Commonwealth" 29 "Services and farms" 44 "Sale expenses" 97 "Expenses of future periods" |
Score 97 "Expenses of future periods"
Account 97 "The expenses of future periods" is intended to summarize information on the costs produced in this reporting period, but relating to future reporting periods. In particular, on this account, expenses associated with mining and preparatory work may be reflected; prepared for the production of works in connection with their seasonal character; development of new industries, installations and aggregates; reclamation of land and the implementation of other environmental activities; unevenly produced during the repair of fixed assets (when the organization does not create an appropriate reserve or fund), etc.
Count 97 "Expenses of future periods" Costs are debited to the debit of accounts 20 "Basic Production", 23 "Auxiliary Production", 25 "Protective Expenditures", 26 "General Expenditures", 44 "Sales Expenditures", etc.
Analytical accounting on account 97 "Expenses of future periods" is conducted by types of expenses.
Account 97 accounting of wiring "Expenses of future periods" Corresponding to accounts:
| By Debet | On credit |
|---|---|
02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 10 "Materials" 16 "Deviation in the value of material values" 23 "Auxiliary Production" 25 "Objective costs" 26 "Commonwealth" 29 "Services and farms" 41 "Goods" 43 "Finished products" 60 "Calculations with suppliers and contractors" 69 "Social insurance and provisional settlements" 70 "Calculations with wage personnel" 71 "Calculations with accountable persons" 76 "Calculations with different debtors and creditors" 79 "Outbarget Calculations" 96 "Reserves of upcoming expenses" | 08 "Investments in non-current assets" 10 "Materials" 20 "Basic Production" 23 "Auxiliary Production" 25 "Objective costs" 26 "Commonwealth" 29 "Services and farms" 44 "Sale expenses" 76 "Calculations with different debtors and creditors" 79 "Outbarget Calculations" 96 "Reserves of upcoming expenses" 99 "Profits and losses" |
- Revenues received in the account of future periods
- Gratuitous arrivals
- The upcoming arrival of debt on the shortcomings revealed over the past years
- The difference between the amount to be recovered from the perpetrators and balance value According to the shortages of values
Score 98 "Incomes of Future Periods"
Account 98 "Incomes of Future Period" is intended to summarize information on income received (accrued) in the reporting period, but relating to future reporting periods, as well as upcoming debt earnings on the shortcomings revealed in the reporting period over the past years, and the differences between the amount, subject to recovery from the perpetrators and the cost of values \u200b\u200badopted to accounting in the detection of shortage and damage.
By the account 98 "Income of Future Periods" can be opened by subaccounts:
- 98-1 "Revenues received in the account of future periods",
- 98-2 "Frequent arrivals",
- 98-3 "The upcoming arrivals of debt on the shortcomings identified in the past years",
- 98-4 "The difference between the amount to be recovered from the perpetrators and the book value for the lowest values", etc.
On subaccount 98-1 "Revenues received in the account of future periods" takes into account the movement of income obtained in the reporting period, but related to future reporting periods: rental or apartment fee, fee for utilities, Revenue for freight transportation, for the carriage of passengers in monthly and quarterly tickets, subscription fee for the use of communication tools, etc.
According to the account of the account 98 "Incomes of Future Periods" in correspondence with accounting accounts for money or settlements with debtors and creditors, the amounts of income relating to future reporting periods are reflected, and on the debit - the income amount listed on the relevant accounts upon the reporting period to which These income relate.
Analytical accounting for subaccount 98-1 "Revenues received in the account of future periods" is carried out for each type of income.
At subaccount 98-2 "Deliverages" takes into account the value of the assets received by the organization for free.
On credit account 98 "Incomes of future periods" in correspondence with accounts 08 "Investments in non-current assets" and others are reflected market value Assets obtained free of charge, but in correspondence with the account 86 "Target Financing" - the amount of budget funds sent to the commercial organization to finance costs. The amounts recorded in the account 98 "Income Future Days" are written off from this account on credit account 91 "Other income and expenses":
- according to the fundamental funds received - as depreciation is accrued;
- for anyone free of financially received material values \u200b\u200b- as it is written off to accounting costs for production (sales costs).
Analytical accounting on subaccount 98-2 "Damage arrivals" is conducted for each gratuitous admission of values.
On subaccount 98-3 "The upcoming debt arrivals on the shortcomings identified over the past years" takes into account the movement of the upcoming debt revenues for the shortcomings identified in the reporting period over the past years.
According to the account of account 98 "Incomes of future periods" in correspondence with a score of 94 "shortages and losses from the damage of values", the amounts of lack of values \u200b\u200bidentified in the past reporting periods (until the reporting year) recognized by the guilty persons or amounts awarded to recovery on them are reflected Court. At the same time, 94 "shortage and losses from damage to values" is credited to these amounts in correspondence with account 73 "Calculations with staff for other operations" (subaccount "Calculations for compensation for material damage").
As debt repayments to the shortcomings, 73 "Settlements with other operations personnel" is credited to correspondence with cash accounting accounts while reflected by the accounts on account 91 "Other income and expenses" (profits of past years identified in the reporting year) and Debit account 98 "Incomes of future periods".
At Subaccount 98-4, "the difference between the amount to be recovered from the perpetrators and the cost of the shortcomings of values" takes into account the difference between the amount charged from the perpetrators for the missing material and other values \u200b\u200band the cost of the organization's accounting records.
According to the credit account 98 "Incomes of future periods" in correspondence with a score of 73 "Calculations with staff for other operations" (subaccount "Calculations for the compensation of material damage") reflects the difference between the amount to be recovered from the perpetrators and the cost of non-accompanying values. As debt accounts taken to account 73 "Calculations with other operations personnel", the corresponding amounts of difference are written off from account 98 "Incomes of future periods" on credit account 91 "Other income and expenses".
Accounting 98 accounting of wiring "Incomes of future periods" Corresponding to accounts:
Account 99 "Profits and losses"
The account 99 "Profits and Losses" is intended to summarize information on the formation of the final financial result of the organization's activities in the reporting year.
The final financial result (net profit or net loss) is composed of the financial result from ordinary species Activities, as well as other income and expenses. At the debit of account 99 "Profits and losses" reflected losses (losses, expenses), and on the loan - profits (income) of the organization. A comparison of debit and loan revolutions for the reporting period shows the final financial result of the reporting period.
On account 99 "Profits and Losses" during the reporting year reflect:
- profit or loss from ordinary activities - in correspondence with a score of 90 "Sales";
- solo of other income and expenses for the reporting month - in correspondence with the account 91 "Other income and expenses";
- amount of accrued conditional income tax costs permanent obligations and payments for recalculation on this tax from the actual profit, as well as the amount due tax sanctions - In correspondence with the account 68 "Calculations for taxes and fees".
At the end of the reporting year, when drawing up annual accounting reporting, the account 99 "Profits and losses" closes. At the same time, the final record of December, the amount of net profit (loss) of the reporting year is debited from account 99 "Profit and losses" on credit (debit) of account 84 "Retained earnings (uncovered loss)".
Building analytical accounting on account 99 "Profits and Losses" should ensure the formation of the data required to compile a profit and loss statement. So recommends an account plan 94n.
Account 99 Accounting Posting "Profits and Losses" Corresponding to accounts:
| By Debet | On credit |
|---|---|
01 "Fixed assets" 03 "Profitable investments in material values" 07 "Equipment to installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals on growing and fattening" 16 "Deviation in the value of material values" 19 "Value Added Tax on Acquired Values" 20 "Basic Production" 21 "Semi-finished products of own production" 23 "Auxiliary Production" 25 "Objective costs" 26 "Commonwealth" 28 "Marriage in production" 29 "Services and farms" 41 "Goods" 43 "Finished products" 44 "Sale expenses" 45 "Goods shipped" 50 "Cassa" 51 "Settlement accounts" 52 "Currency Accounts" 58 "Financial Investments" 68 "Calculations for taxes and fees" 69 "Social insurance and provisional settlements" 70 "Calculations with wage personnel" 71 "Calculations with accountable persons" 73 "Calculations with staff for other operations" 76 "Calculations with different debtors and creditors" 79 "Outbarget Calculations" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 97 "Expenses of future periods" | 10 "Materials" 50 "Cassa" 51 "Settlement accounts" 52 "Currency Accounts" 55 "Special accounts in banks" 60 "Calculations with suppliers and contractors" 73 "Calculations with staff for other operations" 76 "Calculations with different debtors and creditors" 79 "Outbarget Calculations" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 94 "shortage and loss from damage to values" 96 "Reserves of upcoming expenses" |
Wash balances
Offline accounts in the new accounting accounts plan 2014-2015 are intended to summarize information on the availability and movement of values \u200b\u200btemporarily located in the use or disposal of the organization (rented fixed assets, material values \u200b\u200bin responsible storage, in processing, etc.), conditional rights and obligations, as well as for controlling individual economic operations. Accounting of these objects is conducted on a simple system.
Account 001 "Rental fixed assets"
Account 001 "Rental fixed assets" is intended to summarize information on the presence and movement of fixed assets leased by the Organization.
Rental fixed assets are taken into account on account 001 "Rental fixed assets" in the assessment specified in the lease agreements.
Analytical accounting on account 001 "Rental fixed assets" is conducted on landlords, for each object of leased fixed assets (by inventory numbers Landlord). The leased fixed assets outside the Russian Federation are taken into account in the account 001 "Rental fixed assets" separately.
Account 002 "Commodity and material values \u200b\u200badopted for responsible storage"
Account 002 "Commodity and material values \u200b\u200badopted for responsible storage" is intended to summarize information on the availability and movement of inventory of commodity values \u200b\u200badopted for responsible storage.
Buyer organizations take into account 002 "Commodity and material values \u200b\u200badopted for responsible storage" of values \u200b\u200bmade on storage in cases:
- receiving commodity-material values \u200b\u200bfrom suppliers, according to which the organization on legal grounds refused to accept the acceptance of billing claims and their payment;
- receipt from suppliers of unpaid commodity and material values \u200b\u200bprohibited to spending under the terms of the contract before they are paid;
- adoption of commodity and material values \u200b\u200bfor responsible storage for other reasons.
Supplier organizations take into account the account 002 "Commodity and material values \u200b\u200badopted for responsible storage" paid by buyers commodity and material values, which are left on the responsible storage, decorated by the preserved receipts, but not exported for reasons that do not depend on organizations. Commodity and material values \u200b\u200bare taken into account on account 002 "Commodity and material values \u200b\u200badopted for responsible storage" in prices provided for in the receiving acts or in the accounts of payment requirements.
Analytical accounting on account 002 "Commodity and material values \u200b\u200badopted for responsible storage" is conducted on owner organizations, by types, varieties and storage places.
Account 003 "Materials taken into recycling"
Account 003 "Materials adopted in recycling" is intended to summarize information on the presence and movement of raw materials and customer materials adopted in the processing (Davalic raw materials) not paid by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on the accounting accounts for the production costs reflecting the costs associated with this (with the exception of the cost of raw materials and customer materials). The raw materials and materials of the Customer, taken into account, are taken into account in the account 003 "Materials adopted in the processing" at the prices provided for in the agreements.
Analytical accounting on account 003 "Materials adopted in the processing" is conducted on customers, species, varieties of raw materials and materials and their locations.
Account 004 "Products adopted at the Commission"
Account 004 "Goods adopted on the Commission" is intended to summarize information on the availability and movement of goods adopted by the Commission in accordance with the Treaty. This account is used by commissioners.
The goods adopted at the Commission are taken into account in the account 004 "Goods adopted by the Commission" in prices provided for in the receiving acts. Analytical accounting on account 004 "Goods adopted at the Commission" is conducted by types of goods and organizations (persons) - committees.
Account 005 "Equipment adopted for installation"
Account 005 "Equipment adopted for installation" is intended to summarize information on the presence and movement of all types of equipment obtained by the Customer's organization for installation. This account is used by contractors.
The equipment is taken into account on account 005 "Equipment adopted for installation" in the prices specified by the Customer in the accompanying documents.
Analytical accounting on account 005 "Equipment adopted for installation" is conducted on individual objects or aggregates.
Account 006 "Strict Reporting Blanks"
Account 006 "Strict Reporting Forms" is intended to summarize information on the presence and movement of strict reporting on the storage and issued under the report - receipt books, cards, diplomas, diplomas, various subscriptions, tickets, tickets, forms of commodity accompanying documents, etc. .
Strict reporting forms are recorded on account 006 "Strict Reporting Blanks" in the conditional assessment.
Analytical accounting on account 006 "Strict Reporting Blanks" is conducted for each type of strict reporting forms and their storage places.
Account 007 "Disposable debt debt-free debt"
Account 007 "Wrapped in a loss debt of insolvent debtors" is intended to summarize information on the status of receivables, written off at a loss due to the insolvency of the debtors. This debt must be taken into account by the balance for five years from the date of write-off for observing the possibility of its recovery in the event of a change in the property of debtors.
The amounts received in the order of recovery previously written off at the loss of debt debit accounts 50 "Cashier", 51 "Current accounts" or 52 "Currency Accounts" in correspondence with the account 91 "Other income and expenses". At the same time, the Sales Account is credited to the specified amounts "written off at the loss of the debt of insolvent debtors".
Analytical accounting on the account 007 "Wrong debt-free debt debt" is conducted on each debtor, whose debt is written off at a loss, and each debt written off at a loss.
Account 008 "Providing commitments and payments received"
The account 008 "Provision of obligations and payments received" is intended to summarize information on the availability and movement of the guarantees obtained in ensuring the fulfillment of obligations and payments, as well as the provisions obtained by goods transferred to other organizations (persons).
If the amount is not specified in the warranty, then it is determined for accounting on the basis of the terms of the contract.
The amounts of provisions taken into account on account 008 "providing commitments and payments received" are written off as debt repayment.
Analytical accounting on account 008 "Providing commitments and payments received" is conducted for each promotion.
Account 009 "Providing commitments and payments issued"
Account 009 "Provision of obligations and payments issued" is intended to summarize information on the availability and movement of issued guarantees in ensuring the fulfillment of obligations and payments. If the amount is not specified in the warranty, then it is determined for accounting on the basis of the terms of the contract.
The amounts of provisions, accountable on account 009 "providing commitments and payments issued", are written off as debt repayment.
Analytical accounting on account 009 "Providing commitments and payments issued" is carried out for each provision issued.
Account 010 "Depreciation of fixed assets"
Account 010 "Depreciation of fixed assets" is intended to summarize information on the movement of wear amounts on housing facilities, external improvement facilities and other similar objects (forestry, road economy, specialized facilities of the shipping situation, etc.), as well as non-commercial organizations on fixed assets. The depreciation of the specified objects is made at the end of the year on established depreciation standards.
When retireing individual objects (including sale, a stockpit, etc.) The amount of wear on them is written off from account 010 "Depreciation of fixed assets".
Analytical accounting on account 010 "Depreciation of fixed assets" is carried out for each object.
Account 011 "Fixed Rental Tools"
The score 011 "Fixed Rental Tools" is intended to summarize information on the availability and movement of objects of fixed assets, if, under the terms of the lease agreement, property should be taken into account on the balance sheet of the tenant (employer).
Rental funds are recorded on account 011 "Rental funds" in the assessment specified in the lease agreements.
Analytical accounting on account 011 "Rental funds" is conducted according to tenants, for each object of fixed assets leased. The main funds leased, which are outside the Russian Federation, are taken into account in the account 011 "Rental funds for rent" are separately.
Accounting in the economic entity involves the use of such a tool as accounting accounts used to group information on objects that are monitored. They are several species. The basis for numbering accounts is the accounting account plan for 2019 with explanations and wiring. An account plan for commercial enterprises should be distinguished, as well as intended for the credit and budget sector.
Due to the importance of data that the accounting is provided, its regulation is carried out at several levels, including legislatively. One of the regulatory authorities in this field is the Government of the Russian Federation represented by the Ministry of Finance of the Russian Federation.
The last plan of accounting accounts was enacted 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 the subjects of the budget sector and credit institutions. For the latter, specialized plans have been developed that reflect the specifics of their activities.
Types of accounts
Accounts is a grouping of information about certain accounting facilities that occurs on the basis of the use of principle double recording (That is, the data is simultaneously recorded by the debit of the first account and the credit of the other).
If the property of the enterprise is shown on the account, then it is called active. These are accounts for reflection of fixed assets, materials, cash, goods, finished products, expenses, etc.
For this type of accounts, the following is characteristic: the balance of funds is shown on the debit (asset), the increase occurs on the debit, a decline in the credit of the account, the final balance is considered by adding the balance to the beginning and turnover on the debit of the account and subtract from their loaning amount.
Passive accounts are necessary to record information on the sources of the creation of the enterprise. These are accounting accounts for statutory, reserve and additional capital, etc. as well as loans.
For these accounts, the following is characteristic: the residue is shown on the loan, the increase occurs on the loan, and the decline in the debit of the account, the final residue is calculated by subtracting out of the amount initial residue and loan turnover of the debit of the account.
In addition, actively passive accounts are also used, they can additionally share on:
- Accounts where the residue can be both on the loan and the debit of the account immediately. This is usually accounts for reflection of settlements with suppliers, buyers, staff, budget, etc.
- Accounts where the residue can only be active or only passive. First of all, they include accounting accounts for financial results.
Accounting Chart of Accounting 2019 with explanations and wiring
Section I. non-current assets
| Account number and name | Type of account | Subaccount, analytics | Explanations |
| Active | The account is conducted in the organization | ||
| Passive | Subaccounts open by type OS | The score takes into account the amounts accumulated during the use of fixed assets | |
| Active | Subaccounts can be opened by types and objects of values. | The account contains accounting information about investments in the material values, which are provided to others for temporary use for the fee. | |
| 04 Intangible assets | The account takes into account the investments in intangible assets or the work of R & D | ||
| 05 Amortization of intangible assets | Passive | Subaccounts open by types of NMA or R & D spending | The account takes into account the accumulated depreciation during the use of NMA |
| 06 | Not applicable | ||
| 07 Equipment for installation | Active | Subaccounts are opened by type of equipment, locations | The score takes into account the acquired equipment, which should be installed in the facilities under construction |
| 08/1. Acquisition land plots 08/2. Acquisition of environmental management objects 08/3. Construction of OS. 08/4. Acquisition of OS. 08/5. Acquisition of NMA 08/6. Translation of young animals in the main herd 08/7. Acquisition of adult animals 08/8. R & D execution | The account is accumulated by the costs of objects that will further be taken to account as OS or NMA | ||
| 09 Deferred tax assets | Subaccounts can be opened by types of assets or obligations | The score reflects the arisen deferred tax assets | |
Section II. Productive reserves
| Account number and name | Type of account | Subaccount, analytics | Explanations |
| Active | 10/1. Raw materials and materials 10/2. Purchased semi-finished products and components, designs and details 10/3. Fuel 10/4. Tara and tare materials 10/5. Spare parts 10/6. Other materials 10/7. Materials transmitted to processing to the side 10/8. Construction Materials 10/9. Inventory and household supplies 10/10. Special accessories and special clothes in stock 10/11. Special equipment and special clothing in operation | On the account and its subaccounts are recorded different species Raw materials and materials intended for production activities | |
| 11 animals on growing and fattening | Subaccounts can be opened at the places of animal content, species, age, etc. | The score takes into account the presence and movement of young animals, birds, etc. | |
| 12, 13 | Do not apply | ||
| 14 reserves for reducing the value of material values | Passive | The account takes into account the reserves created in case of rejection of the credentials of the available raw materials and materials from the market | |
| 15 Preparation and acquisition of material values | Active | The account takes into account the cost of materials and reserves in the way | |
| 16 Deviation in the value of material values | Active passive | Subaccounts can be opened by groups of stocks | The account takes into account the difference between the actual and accounting prices acquisition of materials and stocks |
| 17, 18 | Do not apply | ||
| Active | 19/1. VAT when purchasing OS 19/2. VAT for purchased NMA 19/3. VAT for purchased MPZ | The account takes into account information about the suppliers of taxes of VAT | |
Section III. Costs for production
| Account number and name | Type of account | Subaccount, analytics | Explanations |
| Active | SubCounts can be opened by types of costs or types of products | In this account, the costs of production, works or services for which the enterprise was organized | |
| 21 semi-finished products of own production | Subaccounts can be opened in storage places or names. | On the account, consideration of semi-finished products of own production | |
| 22 | Not applicable | ||
| 23 Auxiliary Production | Active | Subaccounts can be opened by production | The score makes accounting for the cost of production, which are considered auxiliary for the main |
| 24 | Not applicable | ||
| Active | Subaccounts are opened by divisions or expense | In the account, the cost accounting for maintenance of the main and auxiliary production | |
| 26 General expenses | Subaccounts are opened by the expense articles, the place of origin, etc. | The account is taken into account the costs of management needs; not directly related to production. | |
| 27 | Not applicable | ||
| Active | Subaccounts can be opened by divisions, types of products, culprits, etc. | The account takes into account the losses from the issue of marriage in production | |
| 29 servicing and farms | Subaccounts can be opened by types of production, according to their cost accounts. | The account is taken into account the costs of production produced by servicing production and farms | |
| 30-39 | Do not apply | ||
Section IV. Finished products and goods
| Account number and name | Type of account | Subaccount, analytics | Explanations |
| 40 production (works, services) | Active passive | The account is used to account for information about the released products, as well as determining the deviation of the regulatory cost from the actual one. The account should close every month. | |
| 41 products | Active | 41/1. Goods in warehouses 41/2. Products B. retail 41/3. Tara under the product and empty 41/4. Purchased products | On the account, the values \u200b\u200bare taken into account that were acquired for resale |
| 42 trading markup | Passive | The account is taken into account of trade surcharge, if the consideration of goods for sale is carried out at prior prices | |
| 43 Finished products | Active | Subaccounts can be opened in storage places, groups or units of products. | On the account, the finished product is made, which was produced at the enterprise |
| 44 sales costs | Subaccounts can be opened by articles and types of expenses | The account takes into account the costs that were incurred to sell goods, works, services | |
| 45 Goods shipped | Subaccounts can be opened at the locations of the products or its species | The account is made of accounting of the products implemented, the proceeds from which some time cannot be recognized in accounting | |
| 46 Performed steps in incomplete jobs | Subaccounts can be opened by types of work. | The account is made of the completed stages of works that have independent importance. | |
| 47, 48, 49 | Do not apply | ||
Section V. Cash
| Account number and name | Type of account | Subaccount, analytics | Explanations |
| 50 Cassa | Active | 50/1. Cassa organization 50/2. Operating office 50/3. Monetary documents | On the account, the company's cash movement is taken into account |
| 51 Settlement accounts | Subaccounts can be opened in all current accounts. | The account takes accounting the movement of funds on bank accounts Enterprises | |
| 52 Currency accounts | Subaccounts can be opened on all accounts in currency | The account takes accounting the movement of funds in bank accounts of the enterprise opened in foreign currencies | |
| 53, 54 | Do not apply | ||
| 55 Special accounts in banks | Active | 55/1. Accreditations 55/2. Check books 55/3. Deposit accounts | On the account makes accounting monetary obligations In rubles and currency in letters of credit, bills and other cash documents |
| 56 | Not applicable | ||
| 57 Translations in the way | Active | The account is made accounting for money in rubles and the currency that are sent, but not yet enrolled in appointment. | |
| 58 Financial investments | 58/1. PAI and stocks 58/2. Debt securities 58/3. Provided loans 58/4. Deposits under a simple partnership agreement | The account includes investment companies in bonds, shares, other securities, etc. | |
| 59 reserves for impairment of financial investments | Passive | Subaccounts can be opened for each reserve. | The score makes accounting for funds allocated for the reserve for the impairment of financial investments. |
Section VI. Calculations
| Account number and name | Type of account | Subaccount, analytics | Explanations |
| Active passive | On the account, accounting for calculations with suppliers and contractors of the business entity | ||
| 61 | Not applicable | ||
| Active passive | Subaccounts can be opened under contracts, counterparties, etc. | On the account, accounting for settlements with buyers and customers | |
| 63 Provisions for doubtful debts | Passive | On the account are taken into account money sums Formed reserves for doubtful debts | |
| 64, 65 | Not applicable | ||
| 66 Calculations on short-term loans and loans | Passive | The account takes into account information about the short-term (up to 12 months) loans and loans received by the Company | |
| 67 Calculations on long-term loans and loans | Subaccounts can be opened by types of loans and loans, organizations issued by them, etc. | The account takes into account information about long-term (more than 12 months) loans and loans received by the Company | |
| Active passive | Subaccounts are opened by taxes and fees | On the account, accounting for calculations of the subject on taxes and fees | |
| 69/1. Social Insurance Calculations 69/2. Calculations by pension provision 69/3. Calculations on mandatory medical insurance | The account takes into account calculations on deductions in the social funds | ||
| Subaccounts are opened by employees of the organization | The account consists of calculations with employees of the company's pay, pay income on shares, etc. | ||
| Subaccounts can be opened in accountable persons | The score makes accounting for the amounts that were issued under the report on the performance of production or administrative expenses | ||
| 72 | Not applicable | ||
| 73 Calculations with staff for other operations | Active passive | 73/1. Calculations for granted loans 73/2. Calculations for compensation for material damage | The account takes into account the calculations with the staff of the company for all types of settlements, except for the salary and account |
| 74 | Not applicable | ||
| 75 Calculations with founders | Active passive | 75/1. Calculations on deposits in authorized (share) capital 75/2. Entry payments | The account takes into account the calculations between the company and the founders |
| 76/1. Estimates on property and personal insurance 76/2. Calculations for claims 76/3. Calculations for Dividends and other income 76/4. Calculations for deposited amounts | The account takes accounting calculations with debtors and creditors who cannot be attributed to accounts from 60 to 75 | ||
| 77 Deferred Tax Obligations | Passive | Subaccounts are opened by types of assets or obligations under which occurred tax difference | Subaccount is used to take into account the rates of tax liabilities |
| 78 | Not applicable | ||
| 79 Outdoor settlements | Active passive | 79/1. Calculations for dedicated property 79/2. Calculations for current operations 79/3. Calculations under the Treaty Property Management Treaty | The account is used to account for settlements between branches, separate departments, offices, etc. |
Section VII. Capital
| Account number and name | Type of account | Subaccount, analytics | Explanations |
| 80 Authorized capital | Passive | Can open on each participant | The score collects information on the creation and movement of authorized capital |
| 81 Own promotions (shares) | Active | The account takes into account the movement of shares that were redeemed by the joint-stock company for the holders for further sale or cancellation | |
| 82 Reserve capital | Passive | The score reflects the formation and change of reserve capital | |
| 83 Additional capital | Subaccounts can be opened in the directions of creation and use | The invoice reflects the formation and change of additional capital | |
| 84 Retained earnings (uncovered loss) | Active passive | Subaccounts can be opened in the use of funds | The account reflects the movement of unallocated profits or uncovered losses of the subject |
| 85 | Not applicable | ||
| 86 target financing | Active passive | Counts for the purpose of funds and funding sources can be opened. | The score makes accounting for funds that have been received for the implementation of targeted activities. |
| 87, 88, 89 | Not applicable | ||
Section VIII. Financial results
| Account number and name | Type of account | Subaccount, analytics | Explanations |
| Active passive | 90/1. Revenue 90/2. Cost of sales 90/3. Value added tax 90/4. Excise 90/5. Profit / loss from sales | On the account, a collection of information on current activities To determine the financial result. All information is grouped by subaccounts, after which it is written off on 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 subaccounts close to 91/9 | |
| 92, 93 | Do not apply | ||
| 94 shortage and loss of valuables | Active | The account takes accounting for various shortages and losses, regardless of the detection of guilty persons on them. | |
| 95 | Not applicable | ||
| 96 reserves of upcoming expenses | Passive | Subaccounts are opened by types of reserves | The account takes into account the backup tools that should be evenly assigned to the cost of production or sales. |
| 97 expenses of future periods | Active | Subaccounts are opened by types of expenses | The account takes into account the costs that are manufactured in this period, but actually relate to the future. |
| 98 income of future periods | Passive | 98/1. Revenues received in the account of future periods 98/2. Gratuitous arrivals 98/3. The upcoming arrival of debt on the shortcomings revealed over the past years 98/4. The difference between the amount to be recovered from the perpetrators and the book value for the lowest values | In the account, income is made that the subject received in this period, but in fact they relate to future periods. |
| 99 Profits and Losses | Active passive | We are needed to obtain a final financial result for the current period. When executing the annual report, the account closes on account 84. | |
Wash balances
| Account number and name | Type of account | Subaccount, analytics | Explanations |
| 001 rented fixed assets | Wash Abansovaya | Subaccounts can be opened by landlords or OS objects | On the account, the OS objects are taken into account, which are located in the company. |
| 002 Commodity and material values \u200b\u200badopted for responsible storage | Subaccounts can be opened by types of values, owners, storage places, etc. | The account is taken into account the values \u200b\u200bthat are accepted by the Company for Responsible Storage | |
| 003 Materials taken into recycling | Subaccounts can be opened by customers, types of raw materials, locations of their location, etc. | The account is taken into account of the resulting raw materials and materials, which is to be recycled in finished products. | |
| 004 Products adopted by the Commission | Subaccounts can be opened by the owners of goods and the name of goods | The account is taken into account of the goods that are adopted by the Organization under the Commission Agreement | |
| 005 Equipment Accepted for Mounting | Subaccounts open on objects or equipment units | Usually the account is used by contractors, the customer equipment is taken into account, which will be installed on the object | |
| 006 Strict Reporting Blanks | Subaccounts can be opened by type of blanks and locations | The subaccount is used to take into account the motion of the simplicity of strict reporting - the books of receipts, diplomas, certificates, etc. | |
| 007 Disposable debt debt | Subaccounts open for each debtor, whose debt was written off | The account is used to account for debts that were written off at the end of the limitation period. By law, they are listed for the balance for another 5 years. | |
| 008 providing commitments and payments received | SubCounts can be opened for each promotion obtained. | The account is used to account for the provisions that are obtained under the obligations or goods | |
| 009 providing commitments and payments issued | Subaccounts can be opened for each provision issued | The account is used to account for the provisions issued by the firm to repay its obligations. | |
| 010 depreciation of fixed assets | Subaccounts can be opened for each object | Account is used to accumulate wear information residential foundation, objects of improvement, etc. | |
| 011 fixed assets | Subaccounts can be opened by tenants or OS objects | The account is intended to account for OS facilities that were leased if they should be taken into account on the balance sheet of the tenant |
The main function of the accounts plan for accounting is tracking and fixing the entrepreneurial activity of the company. This article will deal with its structure and the right organization of analytical accounting. Also, our specialists will tell about changes in accounts plan, relevant in 2017.
18.11.2016What is the account plan for accounting in 2017?
For 2017, such a document, as an account plan for accounting, is approved by order No. 94N Ministry of Finance. It serves as the basis for the firm to develop its such document - work plan. This is coordinated with PBU №1 / 2008, namely in paragraph 4 of the organization's accounting policy. An accounting officer who is engaged in these issues should pay attention, first of all, on the specifics of the company's entrepreneurial activity. After drawing up, the work plan in obligatory Reflected in accounting policies.
Work plan for accounts for accounting in 2017
By its structure, the account plan for accounting in 2017 is an ordered system of encoded rows for information of a generalized type of company work, which finds its expression in the monetary equivalent.
There is a single bill plan for use, which is approved in accordance with the orders of the Ministry of Finance of our state (in 2017 it is No. 94n from 31.10.2000). It is obliged to use companies of all forms of ownership, in addition to budget and credit.
Such a single billion plan is the basis for the development of an individual working plan of accounts. But if it is drawn up, several requirements should be taken into account:
regulatory acts on accounting;
NK of our state;
GK of the Russian Federation;
specificity of business activities.
The development of such a plan of the company's accounts for working use is defined as an annex to its accounting policies, and in obligatory should be approved in order management by the management of this company.
Information table: accounts and subaccounts for accounting planning for 2017
The main sections of the accounting account plan in 2017.
Consider in more detail all sections of the accounts plan for accounting in 2017.
Section number 1 - non-current type assets (the company's property is determined, which includes funds of the main type + assets of the intangible type + income investments in the values \u200b\u200bof a material nature + operations related to purchases, disposal and construction of assets), main accounts - "01" - "05", "07" - "09".
Section number 2 - industrial type reserves (these are assets that participate in the production process once, while carrying their price value on the manufactured products also once and in full), main accounts - "10" - "11", " 14 "-" 16 "," 19 ".
Section No. 3 - production costs (accounting of all expenses, which are associated not only with the manufacture of products, but also its sale, this applies to the works and services), the main accounts - "20" - "21", "23 "," 25 "-" 26 "," 28 "-" 29 ".
Section No. 4 - Ready Goods / Products (This section includes that part of the inventory of material and industrial nature, which are directly intended for subsequent sale), main accounts - "40" - "46".
Section No. 5 - cash (here enter the available cash, as well as their movement (both in rubles and in currency) - in accounts, at the box office, securities, payment documentation), main accounts - "50" - "52", "55", "57" - "59".
Section No. 6 - calculations (for similar calculations should also be attributed to intra-economic, and with legal entities, and with individuals), the main accounts - "60", "62" - "63", "66" - "73", "75" - "77", "79".
Section No. 7 - Capital (in this section all types of capital + shares are recorded + profit, which remained unallocated (it is called uncovered loss) + Target financial resources), main accounts - "80" - "84", "86".
Section number 8 is the financial result of the company (here fit the final result of the company's entrepreneurial activity + income + costs), main accounts - "90" - "91", "94", "96" - "99".
Account accounts in 2017: active, passive, actively passive
Grouping account accounts in 2017 is made by the value of three parameters:
debit (DT - arrival);
credit (CT - consumption);
Now a little about the characteristics of the accounts themselves:
active - show the state of property of the company, the balance in this case is debit (although it can be incoming and outgoing);
passive - reflect information about the origin and formation of this property, including obligations on it (DT shows a decline in funds, CT - an increase in funds, the balance in this case is credit, indicating the amount of capital and obligations);
active-passive - are intended for calculations, which are manufactured with debtors and creditors (balance may be debit, and credit, while DT is the growth of receivables and reduction of payables, CT - backwards of debt).
How to organize an analytical account?
Analytical accounting helps to ensure all understanding of the information taken into account. It depends on several factors:
Availability of automation of this accounting.
The level of this automation.
Software features.
For analytical accounting, information is recorded:
in reference documentation;
in the structure of accounts / subaccounts.
Can changes and additions to the accounting plan of accounting over 2017?
According to russian legislation In 2017, the work plan for accounts, which is specifically created for the company account, during the annual period of change and additions cannot be entered. This is due to the fact that economic activity Companies (at the beginning of the reporting period and its completion) may not coincide.
Planned changes for 2017
For 2017, several innovations are planned, which concern accounting:
On the unified encoding of accounts and lines of accounting.
About the plan of accounts that will be supplemented.
What information should be made in 2017 in the work plan of accounts for accounting?
In 2017, it is mandatory to make a list of analytical accounts in the work plan. If there is no such, then the company should be registered in the accounting policy, the principles of conducting such accounting are prescribed.
Analytical accounting is needed to provide information in the detailed form. Similar instructions are given in the instructions for the account plan. Consider this by specific example: The account "01" is the fixed assets, in the Analytics section are conducted for separately taken to inventory objects, and the account "10" - materials for individual names, such as varieties or sizes.
The company's management in their accounting policy should indicate those elements by which analytical accounting will be carried out, indicating accounts. These accounts can not be numbered, as supplements can be made. If there is such a numbering, they will be indicated as subaccounts in the work plan. This is useful mainly for the analytical accounts of the enlarged type. For example, the account "01" may contain sub-accounts depending on the type of object - real estate, vehicles and under.
Fragment from accounting Policy Companies: work plan of accounts (relevant for 2017)
The ratio of accounts of accounting and articles of inchbalance
Bubalance should be filled, taking the balance of accounts on account accounts to a certain reporting number (including the completion of the two previous annual reporting periods). For example: for 2016 - the balance of accounts at the end of the year mentioned (in our case, 2016), as well as on December 31, 15 and December 31, 15
Accounting is carried out by the accounting accounts method. At the same time, the accounts are. Imagine a list of accounting accounts used in the table in 2020.
Existing accounts accounting
The accounting accounts applications approved in the Russian Federation approved by the Order of the Ministry of Finance of 31.10.2000 No. 94n and are obligatory to apply all organizations other than credit and budgetary institutions. The specified order of the Ministry of Finance approved both the accounting account for the financial and economic activities of organizations and the instructions for its use. This means that in the order of the Ministry of Finance of 31.10.2000 No. 94n, you can find a list of accounting accounts themselves, deciphering them and a list of corresponding accounts.
On the basis of an account approved by the Ministry of Finance, the organization develops its work plan for accounts, which is part. At the same time, in the work plan of accounts, the organization can clarify the content of the accounting subaccount subaccounts given in the order of the Ministry of Finance, to exclude and combine them, as well as enter additional subaccounts.
But the organization is not entitled to change the name and appointment of synthetic accounts (the order of the Ministry of Finance of 31.10.2000 No. 94n).
Accounting accounts: Table
Let us give a list of approved accounting accounts in the table. At the same time, we will list only those accounts by order of the Ministry of Finance of 31.10.2000 No. 94n called names. Please note that in the order there are busy positions for accounts, the names that are missing (for example, accounts 06, 13, 18, 30, 56, 74, 88).
At the location of the accounts in the table, we will present them in the sequence in which they are given in the order of the Ministry of Finance of 31.10.2000 No. 94n, and without specifying subaccounts to synthetic accounts.
| Accounting account | Account name |
|---|---|
| 01 | Fixed assets |
| 02 | Depreciation of fixed assets |
| 03 | Profitable investments in material values |
| 04 | Intangible assets |
| 05 | Depreciation of intangible assets |
| 07 | Installation equipment |
| 08 | Investments in non-current assets |
| 09 | Deferred tax assets |
| 10 | Materials |
| 11 | Animals on growing and fattening |
| 14 | Reserves under the cost of material values |
| 15 | Preparation and acquisition of material values |
| 16 | Deviation in the value of material values |
| 19 | Value Added Tax on Acquired Values |
| 20 | Primary production |
| 21 | Semi-finished products of own production |
| 23 | Auxiliary production |
| 25 | General production expenses |
| 26 | General running costs |
| 28 | Marriage in production |
| 29 | Services and farms |
| 40 | Production (works, services) |
| 41 | Products |
| 42 | Trading markup |
| 43 | Finished products |
| 44 | Sale expenses |
| 45 | Goods shipped |
| 46 | Performed steps in incomplete work |
| 50 | Cashbox |
| 51 | Settlements |
| 52 | Currency accounts |
| 55 | Special accounts in banks |
| 57 | Translations on the way |
| 58 | Financial investments |
| 59 | Reserves for impairment of financial investments |
| 60 | Calculations with suppliers and contractors |
| 62 | Calculations with buyers and customers |
| 63 | Provisions for doubtful debts |
| 66 | Calculations for short-term loans and loans |
| 67 | Calculations on long-term loans and loans |
| 68 | Calculations for taxes and fees |
| 69 | Social Insurance Calculations and Provision |
| 70 | Calculations with wage personnel |
| 71 | Calculations with accountable persons |
| 73 | Calculations with staff for other operations |
| 75 | Calculations with founders |
| 76 | Calculations with different debtors and creditors |
| 77 | Deferred tax liabilities |
| 79 | Outdoor settlements |
| 80 | Authorized capital |
| 81 | Own stocks (shares) |
| 82 | Reserve capital |
| 83 | Extra capital |
| 84 | Retained earnings (uncovered loss) |
| 86 | Special-purpose financing |
| 90 | Sales |
| 91 | Other income and expenses |
| 94 | Shortage and loss of valuables |
| 96 | Reserves of upcoming expenses |
| 97 | Future spending |
| 98 | revenue of the future periods |
| 99 | Profit and loss |
Download a list of accounts 2020 accounts in a tabular form
