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 objects, which occurs based on the use of the dual record principle (that is, the data is simultaneously recorded by the debit of the first account and the credit of another).
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 from the sum of the initial balance 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 of 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 invoice and subaccounts are taking into account various types of 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 for the 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 in 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 is taken into account of the movement of funds in the bank accounts of the enterprise | |
| 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 bills |
The account is made accounting for monetary obligations in rubles and currency in letters of credit, promissory 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 | The account takes into account the sums of the 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. Pension Calculations 69/3. Calculations on mandatory health 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. Calculations for 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 the tax difference occurred | 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 |
The score collects 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 | The account is used to accumulate information about the wear of housing stock, improvement facilities, 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 |
Accounting account (Used) is an element of accounting method, providing secondary registration, grouping and accumulation of information on the status and movement of economically homogeneous types of economic funds, sources of their education and economic processes. A separate account used for each economically homogeneous type of host. Funds, type of sources of education of these funds, as well as the type of economic processes. Every account has namewhich means the name of the object of the host. funds, source of their formation or households. Process, information about which is reflected in the account.
The left side of the account is "debit", the right - "Credit", the balance of the host. funds - "balance": the remainder at the beginning of the reporting period is the initial (incoming) balance, at the end of the period - the final (outgoing). Debit turnover and credit turnover - the amount of all records reflected on the relevant parties of accounting. All records increasing the bill account are recorded on the incoming balance side, all records that reduce the balance of the account - on the opposite side.
Accounts are divided into active and passive, depending on what objects accounts are opened. ^ Active accounts The balance sheet is open to accounting for economically homogeneous economic funds ("fixed assets", "intangible assets", "Materials", "Cashier", "Current Account", etc.). In an active account, the balance is always written to the debit of account. All records increasing the balance of the account is in the debit that reduce - in the loan. Passive bills Open to account for the sources of the host formation. funds ("authorized capital", "additional capital", "reserve capital", "income of future periods"). In a passive account, the balance is always written on credit account. Records increasing account balance are recorded on credit accounts that reduce in debit. Active Passive Accounts- Accounts in which structural signs of active and passive accounts are combined. There are two types: with rolled out the balance and with a deployed balance. AB accounts with minimized balance - accounts that may have either debit or credit balance (but only one of them) at the reporting date. The final balance is calculated by separate summation of all records for the debit and the loan (including incoming balance) and subtracting the smaller amount from greater and recorded on the side of the greater amount. (For example, the account "profits and losses", in which losses are recorded by the debit, the loan is profitable). AB accounts with a deployed balance - Used accounts, at which at the reporting date can be simultaneously recorded both debit and credit balance (for example, the account "Calculations with different creditors and debtors").
Active and passive accounts are divided into synthetic and analytical ones. ^ Synthetic accounts - Enlarged, generalizing grouping of the composition and movement of the host. Funds of the enterprise, sources of their formation and host. processes. Synthetic accounts reflect the degree of grouping of information that is necessary to prepare the balance and forms of accounting reporting. Analytical Accounts (A / C) Opened in the development of a specific synthetic account and are used to account for more detailed information. There are two types of constructing analytical accounts: simple (one-dimensional) and complex (multi-part). The first means that the A / C opens one criterion, the second - in several criteria, with each subsequent criterion represents the further detailing of the previous criterion. (For example, C / h - "Materials", the first level of A / C - by type of materials, the second level of A / C - in storage places, material-responsible persons, etc.).
^ Double recording method In the accounts of all hoz. Operations Allows each entry made on one or another account, regarding the records with the records made by the same operation on other accounts. Each simple host. The operation is recorded in the same amounts twice (in the debit of one and credit of another account). Thus, the results of records for the debit and loan of all accounts used to account for the host. Operations are equal. Correspondence of accounts The connection between accounts arising due to the double record of each host. Operations. Corresponding accounts - Accounts related to the use of dual recording of each specific host. Operations. The dual recording method has control and economically cognitive values. The control value is to detect errors in the inequality of credit and debit revolutions. The informative importance is that the correspondent communication between accounts makes it possible to reveal the causes of changes reflected in the accounts, and their internal relationship.
Used accounts are connected with both the balance and documents. Hose The operation is recorded on accounts if it is framed by the primary document. Accounting documents lies in marking of corresponding accounts (dutying) for each operation reflected in the document. Boo Article, or model of host. Operations, or wiring - this is expressed in writing correspondent communication.
The nomenclature of accounts is determined by the Ministry of Finance of the Russian Federation in terms of accounting accounts of financial and economic activities of the Organization. The procedure for reflecting records in accounts is governed by the instructions for the application of the Used account plan. Used account plan - systematized list of b / y accounts. According to the account plan, accounting should be conducted in organizations of all forms of ownership and organizational and legal forms that apply the double recording method. At each enterprise, the Used Work Plan is approved for the organization, according to the list of accounts, which is necessary to reflect concrete hosts. operations.
In the Used accounts are not allowed to blots and cleansing. Several methods are used to correct erroneous records. ^ Corrective way Used to correct errors in the text description of the operation, incorrect counting of results (correction - by overclocking incorrect information). If a smaller amount is erroneously reflected in the accounting registers, additional wiring is applied. Method "Red Storn"it is used to correct the incorrect accounting postings or amounts greater than the real amount of the operation. Corrected wiring is recorded on b / in red accounts or burned in a square.
). At the same time, the accounts are. Imagine the list of accounts used in 2019 in the table.
Existing accounts accounting
Accounting accounts approved in the Russian Federation approved by the order of the Ministry of Finance from 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 the list of accounts 2019 in a tabular form
Typical account of accounting accounts. Characteristics of the accounts of section III "Production costs". Account 22 "Insurance payments"
The accounts of this section are intended to summarize information on the main activities of the Organization (except for the expenditures on the implementation). Accounting for the total amount of production costs should be conducted on economic elements, and calculating the cost of certain types of products, works and services - under cost articles.
Account 22 "Insurance payments"
On account 22 "Insurance payments" summarizes information on the amounts paid to the insureders (beneficiaries) as a result of the insured event in accordance with the conditions provided for by insurance agreements, about the amounts paid by policyholders in case of early termination of insurance agreements in cases stipulated by law, as well as On the recoverable share of losses paid on the risks adopted into reinsurance, and on the reimbursement of losses in risks transmitted to reinsurance.
The following subaccounts can be opened to account 22 "Insurance payments":
22-1 "Insurance Payments on Direct Insurance";
22-2 "Insurance payments on early termination of direct insurance contracts";
22-3 "Reimbursement of a share of losses paid on the risks adopted into reinsurance";
22-4 "Removal of the share of losses for risks transmitted to reinsurance"
other.
The debit of subaccount 22-1 "Insurance Payments on Direct Insurance" reflects the amounts of paid insurance compensation or ensure the amount of insurance payments, held in the payment of insurance premiums, if it is provided for by the terms of the insurance contract.
The debit of subaccount 22-2 "Insurance payments on early termination of direct insurance contracts" reflect the amounts paid to the Insured in the early termination of the insurance contract.
At the debit of subaccount 22-3 "Reimbursement of losses paid on risks adopted into reinsurance" in correspondence with the loan of subaccount 77-2 "Calculations on the risks adopted in reinsurance" reinsurer reflect the amounts of losses to be reimbursed by the risk provisions adopted in reinsurance .
According to the loan of the subaccount 22-4, "the reimbursement of the risk of risk losses transmitted to reinsurance" in correspondence with subaccount 77-3 "Calculations for risks transmitted to reinsurance" by the insurance organization serving as a subject, reflects amounts in the amount of losses obtained According to risks, transferred to the reinsurance, which must be paid by the reinsurer.
In determining the financial results of the balance on account 22, "insurance payments" is debited on account 99 "Profit and losses".
Analytical accounting on account 22 "Insurance payments" is conducted by types of insurance, in the context of reinsurance agreements, reinsurers, cents. In addition, for the purpose of managing an insurance organization, analytical accounting on this account can be organized in a more detailed context.
|
Account 22 "Insurance payments" corresponds: |
|||
| By debit with credit accounts | On credit with debit accounts | ||
| 50 | Cashbox | 50 | Cashbox |
| 51 | Checking account | 51 | Checking account |
| 52 | Currency accounts | 52 | Currency accounts |
| 68 | Calculations for taxes and fees | 76 | Calculations with different debtors and |
| 76 | Calculations with different debtors and creditors | creditors | |
| 77 | Direct insurance calculations and | ||
| 77 | Direct Insurance and Reinsurance Calculations | reinsurance | |
| 79 | Outdoor settlements | ||
| 79 | Outdoor settlements | 99 | Profit and loss |
| 91 | Operating income and expenses | ||
| 93 | Insurance premiums (premiums) | ||
| 99 | Profit and loss |
