Accounting sub-accounts. Working chart of accounts for financial and economic activities of an organization

The chart of accounts was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. This chart of accounts is also used in 2015 for accounting purposes. To use it, you need to use the instructions for the chart of accounts.

According to the Chart of Accounts, accounting must be maintained in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that maintain accounting using the double entry method.

Based on the Chart of Accounts, approves a working chart of accounts containing a complete list of synthetic and analytical (including subaccounts) accounts necessary for accounting.

The chart of accounts is a scheme for recording and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts).

To account for specific transactions, an organization can, in agreement with the Ministry of Finance, add additional synthetic accounts to the Chart of Accounts using free account numbers.

In the theory and methodology of accounting, the system of accounts plays a special role, since with their use the problem of dual reflection of information, its accumulation and generalization is realized. Accounts are recorded using the double entry method.

An accounting account is a method of grouping, current control and reflection of business transactions that are carried out with property, the sources of its formation, and business processes. An account is also a store of information, which is then summarized and used to compile various reporting aggregates.

Externally, the account is a table consisting of two parts. At the beginning of the table the name of the account is given - the name of the accounting object: “Materials”, “Authorized capital”, “Main production”, etc.

The counting scheme is as follows.

Account (name of accounting object)

The accounts reflect business transactions both in quantitative and monetary terms.

The left side of the account is called debit (abbreviated D-t), the right side is called credit (abbreviated K-t). Therefore, the “debit” and “credit” of an account correspond to its sides.

To denote balances on accounting accounts, the term balance (account balance) is used. Typically, the balance at the beginning of the operation (at the beginning of the reporting period) is designated as Сн, and the balance at the end of the operation (at the end of the reporting period) is Sk.

All accounting accounts are divided into active and passive, based on this, there are two schemes of entries in the accounts.

Active are accounting accounts that take into account various types of property, their availability, composition, and movement. Active account balances are debit only.

Passive accounts are accounting accounts that take into account the sources of property formation, their availability, composition, movement, as well as liabilities. Passive accounts have only credit balances.

The layout of entries on the active account is as follows.

Active account (name of accounting object)

The passive account scheme is as follows. Passive account (name of accounting object)

Basic accounting accounts are accounts that are used to control the availability and movement of an enterprise’s property by composition, location and sources of its formation. There are main active, main passive and main active-passive accounts.

Main asset accounts are accounting accounts that are used to control and account for fixed assets, intangible assets, tangible and cash assets, as well as settlements with debtors.

Basic passive accounts are accounting accounts that are used to account for changes in capital, funds, donations received, loans, borrowings, obligations of the enterprise and settlements with creditors.

Basic active-passive accounts are accounting accounts that are designed to record settlements with third parties. These accounts keep records of settlements with debtors and creditors simultaneously.

A regulating account is an accounting account designed to clarify and regulate the assessment of individual items of property and its sources recorded on the main account. Regulatory accounts do not have independent significance and are used only together with the main account. According to the method of clarifying the assessment, a distinction is made between contrarian, additional and contrarily-additional accounts.

A contra account is an account that reduces the balance of property in the main account by the amount of its balance. There are contractual and counter-passive accounts.

A contract account is an account that is used to clarify the balance of the main active account. The contract account reduces the balance of the main active account by the amount of its balance.

A counter-passive account is an account designed to clarify the amounts of sources of property accounted for in a passive account. The counter-liability account balance reduces the source size of the main account.

Additional accounts are regulatory accounts that supplement the balance on the main accounts by the amount of their balance. There are active and passive additional accounts.

An additional active account is a regulatory account that supplements the balance of the main active account by the amount of its balance.

An additional passive account is a regulatory account that supplements the balance of the main passive account by the amount of its balance.

- these are regulating accounts that can increase or decrease the valuation of objects reflected in the main accounts.

If transactions are made on the main account using the additional entry method, then the counter-additional account acts as an additional regulatory account.

If postings are made on the main account using the red reversal method, then the counter-additional account acts as a counter account.

The budget-distribution account is a distribution account designed to divide expenses between individual reporting periods. With the help of these accounts, fluctuations in product costs across reporting periods are eliminated. There are active and passive budget distribution accounts.

Costing accounts are accounting accounts designed to calculate the cost of products produced, work performed or services provided in the reporting period. The debit of the calculation accounts reflects the costs of production, and the credit accounts write off the actual cost of manufactured products.

An operational-effective account is an account that records expenses and income from operations related to the sale of products, performance of work, provision of services, disposal of fixed assets, materials, intangible assets and securities.

An accounting distribution account is an account that performs a control function in the formation of individual expenses and the estimate established for them, and is also used for the purpose of reasonable distribution of costs between individual types of work for the full calculation of their actual cost. There are collection-distribution and budget-distribution accounts.

A collection and distribution account is a distribution account used to account for expenses that, at the time of their occurrence, cannot be immediately attributed to specific products produced or sold. At the end of the month, these expenses are attributed to a specific type of product in accordance with accounting policies.

A matching accounting account is an account designed to calculate the financial result of individual business processes and the enterprise as a whole. In these accounts, the same accounting object is reflected in two different estimates: in one - on the debit side, and in the other - on the credit side of the account. There are operational-effective and financial-effective matching accounts.

A financial-effective account is an account in which the credit reflects profits from the sale of various assets and other operations, and the debits reflect losses and other expenses.

Off-balance sheet accounts are intended to summarize information on the availability and movement of assets temporarily in use or disposal of the organization (leased fixed assets, material assets in custody, in processing, etc.), contingent rights and obligations, as well as to control individual business transactions. Accounting for these objects is carried out using a simple system.

To carry out proper economic groupings of business transactions and obtain the necessary indicators for monitoring, analyzing financial and economic activities and making management decisions, an economically correctly constructed system of accounting accounts, a clearly defined economic content of the accounts and a uniform reflection of business transactions on them are important. In this regard, all accounting accounts are classified (grouped) according to economic content and according to structure and purpose.

The classification of accounting accounts by economic content is based on the grouping of objects of accounting observation, i.e. the economic content of the information recorded on the account indicates the object for which this account is intended to reflect. In accordance with this, accounts are allocated for accounting:

This classification of accounts according to economic content, divided into accounts that take into account property indicating the area of ​​its location, accounts of sources of property formation and accounts of economic processes and results, allows us to identify all the accounts necessary for accounting, establish unity and differences in the methodology for reflecting information on them and obtaining necessary indicators for monitoring the expenditure of funds, the safety of property, and the implementation of production, economic and financial activities of the organization.

The classification of accounts by purpose and structure in accounting does not link accounts with specific economic indicators that are reflected in the accounts. This grouping shows the features of constructing and assigning accounts in the accounting information system. The grouping of accounting accounts by purpose and structure indicates the common features inherent in the structure of individual accounts and the methods for obtaining turnover and balance indicators in them. When classifying accounts by purpose and structure, they use the method of accounting for property, sources of its formation and business processes. Accounting accounts, according to their purpose and structure, are divided into five groups: main accounts, regulating accounts, operating accounts, financial-resulting accounts, off-balance sheet accounts.

The main ones are the accounts through which they record and control the availability and movement of property owned by the enterprise and the sources of its formation. The main accounts are divided into inventory (material), stock (capital), and settlement accounts.

Inventory (material) accounts are used to record the presence and movement of material assets and cash by type of property. These include accounts. “Fixed assets”, “Materials”, “Finished products”, “Cash desk”, “Cash accounts”, etc. All
inventory accounts are active. The debit of these accounts reflects the presence and receipt, and the credit reflects the disposal of accounting objects. The balance on these accounts is always debit.

Stock accounts are used to account for own sources of property formation. These include accounts. “Authorized capital”, “Reserve capital”, “Additional capital”, etc. All stock accounts are passive. The credit reflects the formation and subsequent increase in equity capital, and the debit reflects the decrease in the process of using capital. The balance of these accounts is only in credit.

Settlement accounts are designed to record the settlement relationships of a given organization with suppliers, buyers, credit institutions, financial authorities, employees of the enterprise, various debtors and creditors. Accounts for accounting for settlements can be active (account 73 “Settlements with personnel for other operations”, etc.), passive (account 66 “Settlements for short-term loans and borrowings”, account 70 “Settlements with personnel for wages” and etc.), active-passive (account 60 “Settlements with suppliers and contractors”, account 76 “Settlements with various debtors and creditors”, etc.).

Regulatory accounts are intended to clarify (regulate) the assessment of objects recorded on the main accounts. Regulatory accounts are divided into additional, counter, counter-additional.

Additional regulatory accounts are called accounts if the actual value of the objects accounted for in the main active and passive accounts is clarified by adding the amount of the regulatory account to their accounting price. Additional regulatory accounts correspond to the active account structure, and passive accounts correspond to the passive account structure.

Contrary regulatory accounts are designed to determine the actual value of the regulated object accounted for on the main active or passive account by subtracting the amount of the regulatory account from the accounting price of the main account object. Contrary accounts are either contractive (passive) or counterpassive (active). Contractual regulatory accounts are used to regulate the performance of active main accounts. These include accounts. 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”, 63 “Provisions for doubtful debts”, etc. The structure of these accounts corresponds to a passive account. For example, to determine the residual value of fixed assets, you need to subtract from the amount of the account balance. 01 “Fixed assets” the amount of accumulated depreciation according to the account. 02, etc.

Counterpassive (active) accounts are used to regulate the indicators of the main passive accounts. These, for example, include account. 19 “Value added tax on acquired assets”, which is regulating in relation to the account. 68 “Calculations for taxes and fees” regarding VAT accounting. those. reducing the amount to be contributed to the budget. This regulatory account is used to reflect in accounting the amount of VAT paid to suppliers, but not yet accepted for offset in settlements with the budget. The structure of this account 19 corresponds to the active account.

Contrary-additional accounts combine the features of contrarian and additional accounts. An example of such accounts is an account. 16 “Deviation in the cost of material assets.” Deviation is the difference in the cost of acquired material assets, calculated in the actual cost of acquisition and accounting prices. Deviations of actual costs from accounting prices can be positive (overspending) or negative (savings). Positive deviations (overexpenditure) are added to the cost of the recorded material assets, and negative deviations (savings) are subtracted from the accounting value of the material assets to determine the actual cost. This account is active-passive, i.e. overspending is reflected in the debit of the account, and savings are reflected in the credit.

Operating accounts are intended for accounting and control of business processes and are divided into distribution, calculation, and matching.

Distribution accounts are designed to control certain expenses in the process of circulation of funds and ensure their correct distribution between various accounting objects. Distribution accounts are divided into collective-distribution and budget-distribution.

Collective and distribution accounts include accounts intended for collecting expenses for a particular business process for the purpose of further assigning them for their intended purpose to the appropriate accounts that take into account all the costs of this process. These accounts provide the necessary information to monitor the implementation of cost estimates. Such accounts are accounts. 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses”, etc. All these accounts are active, expenses are collected by debit, and expenses by credit are written off to the appropriate accounts, for example to an account. 20, count. 90. Collection and distribution accounts do not have a balance at the end of the month and are not shown in the balance sheet. The status of these accounts as active is determined by their initial entry in the debit of the account.

Budgetary distribution accounts are intended for accounting and distribution of income and expenses based on the principle of their temporal certainty for the corresponding reporting period. Such accounts include accounts. 97 “Deferred expenses”, 98 “Deferred income”, 96 “Reserves for future expenses”. Account 97 is active, account 98 is passive. Account 96 “Reserves for future expenses” is passive and is intended to account for the created reserve to cover expenses related to subsequent reporting periods, for example, the creation of a reserve for vacation pay, a guarantee reserve, etc.

Costing accounts are used to determine the actual cost of acquired material assets, manufactured products, performed work and services. These include accounts. 15 “Procurement and acquisition of material assets”, 20 “Main production”, 23 “Auxiliary production”, etc. The debit of these accounts reflects the costs that make up the actual cost of procured material reserves or manufactured products, and the credit reflects the write-off of costs included into the actual cost of material assets, products, i.e. the actual cost is written off. The debit balance shows the costs of material assets that did not arrive at the warehouse or products that were not completed in production, i.e. cost of work in progress.

Comparing accounts are used to identify the results of business processes. The peculiarity of these accounts is that they reflect different assessments on debit and credit, characterizing the same process. The results are determined by comparing these scores. For example, to identify the result from the sale of products, the full actual cost of products sold is compared with the amount of revenue in sales prices. This comparison is made according to the count. 90 “Sales” by recording the full actual cost of products sold as a debit to this account and revenue at sales prices as a credit. In this case, the excess of credit turnover over debit indicates a profit, and the excess of debit over credit indicates a loss. Account balance 90 “Sales” does not remain, since the result is written off to account 99 “Profits and losses”.

Financial-resulting accounts serve to identify the final financial result of the organization's activities. This includes accounts. 99 “Profits and losses”, which is active-passive; its debit records losses, and its credit records income and profit. The debit balance of this account shows a net loss, the credit balance shows a net profit. At the end of the reporting year, the financial result from the account. 99 is debited to the account. 84 “Retained earnings (uncovered loss).”

Off-balance sheet accounts. First of all, it should be emphasized that all property and sources of its formation belonging to the organization are recorded on balance sheet accounts. Property that is in the use of the organization, but does not belong to it or is in the custody of the organization, as well as ongoing business transactions that do not currently affect the state of the balance sheet and the results of the organization’s activities, but require special control, are taken into account in off-balance sheet accounts and shown in appendices to the balance sheet (i.e., behind the balance sheet total). Off-balance sheet accounts include, for example, accounts. 001 “Leased fixed assets”, 002 “Inventory assets accepted for safekeeping”, etc.

A feature of off-balance sheet accounts is that they are recorded without using the double entry method. Off-balance sheet accounts do not correspond with each other or with other balance sheet accounts; they can be active or passive.

The large number of accounts used to record objects of accounting supervision necessitates systematization of accounts, providing a unified accounting methodology in various organizations. This is achieved by establishing a specific list (plan) of accounts used for current accounting.

A chart of accounts is a systematic list of accounts, classified by economic content, defining a unified accounting methodology, rules for grouping and summarizing information for the operational management and control of the financial and economic activities of an organization.

Since 01/01/2001, on the territory of Russia, economic entities (except for credit and budgetary ones) of all forms of ownership have been using the Chart of Accounts for accounting financial and economic activities and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94-n. The Chart of Accounts contains the names and numbers (codes) of synthetic accounts (first order accounts) and subaccounts (second order synthetic accounts). Instructions for the use of the Chart of Accounts establish uniform approaches to the application of the Chart of Accounts and the reflection of facts of economic activity in accounting accounts.

In recent years, in connection with the adoption of new provisions on the accounting of individual objects of accounting supervision, several additional accounts of both first and second order have been introduced into the current Chart of Accounts, and changes have been made to the characteristics of some synthetic accounts (first order accounts).

In the current Chart of Accounts, all balance sheet accounts are combined into eight sections. At the same time, in the first five sections and part of the sixth section (accounts receivable), accounts are grouped containing information on the composition and placement of property and on the costs of production and circulation processes (purchase of inventories and sales of finished products, works and services). The accounts of sections seven, eight and parts of section six (accounts payable) summarize information about the sources of property and financial results.

“Off-balance sheet accounts” are allocated to a separate group in the Chart of Accounts.

The subaccounts provided for in the Chart of Accounts are used by organizations depending on the need for control, management of activities and reporting.

Analytical accounts are not entered into the Chart of Accounts; organizations open them depending on the need to obtain certain information for management and making informed decisions.

Organizations are allowed to draw up a working chart of accounts with the number of accounts required to account for financial and economic activities. Working charts of accounts are drawn up on the basis of the specified Chart of Accounts. To account for specific transactions, organizations can, in agreement with the Ministry of Finance of the Russian Federation, enter, if necessary, additional synthetic accounts (first order) into the Chart of Accounts, using free account numbers (codes).

The Instructions for the Application of the Chart of Accounts reflect the basic principles of accounting; a brief description of synthetic accounts (first order) and subaccounts (synthetic accounts of the second order) is given: the structure and purpose, economic content of the summarized information are revealed; The correspondence of accounts with other accounting accounts is provided.

Chart of Accounts 2018 is a system for recording and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts).

Our publication today contains a chart of accounts and instructions for its use.

The chart of accounts was approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application” (with amendments and additions) as amended on November 8, 2010. Its effect extends to 2018.

The adoption of the new Chart of Accounts is one of the key stages of the accounting reform program.

Chart of Accounts 2018 is the basis for accounting in all commercial organizations of all forms of ownership that use the double entry method of accounting for financial and economic activities. It ensures consistency of accounting indicators with the indicators of current reporting.

The specified chart of accounts is not used by credit organizations and state (municipal) institutions. This chart of accounts should only be used by commercial organizations and individual entrepreneurs.

Using the approved Chart of Accounts 2018 with comments and sub-accounts, commercial organizations approve their working chart of accounts, which will be used and which must contain a complete list of synthetic and analytical accounts necessary for accounting.

1. In the working chart of accounts for 2018, include those synthetic accounts that your organization will actually use.

Please note that adding new synthetic accounts to the work plan that are not in the approved chart of accounts must be strictly agreed upon with the Russian Ministry of Finance. You can read about this in paragraphs 4 and 6 of the Instructions for the chart of accounts.

2. Determine the structure of analytical accounting (types of subaccounts, depth of analytics, etc.).

3. If a business transaction arises for which the correspondence of accounts is not provided for in the standard plan, then it can be supplemented using the uniform rules established by the Instructions (letter of the Ministry of Finance of Russia dated March 24, 2009 No. 07-02-06/90).

Depending on the content of the business transaction and the completeness of the accounting, accounting accounts are divided into active and passive.

Thus, the classification of accounting accounts is divided into Active (A), Passive (P) and Active-Passive (AP).

Each accounting account is a two-way table:

• the left side of the account is debit;
• the right side is credit.

For some accounts, debit means an increase, credit means a decrease, and for others, on the contrary, debit means a decrease, and credit means an increase.

Active are accounts that take into account the types of funds. The opening and closing balances for active accounting accounts are recorded as a debit to the account / increase by debit, decrease by credit.

Passive accounts are accounts that record their sources. The opening and closing balances are recorded as a credit to the account / increase as a credit, decrease as a debit.

The main differences between active accounts and passive ones are as follows:

• active accounts always have a debit opening balance, indicating the availability of funds at the beginning of the reporting period;
• the debit turnover of active accounting accounts consists of an increase in funds, and the credit turnover of them consists of a decrease;
• The ending balance of active accounting accounts must also always be in debit; it shows funds at the end of the reporting period and is calculated by addition.

Active-Passive are accounts with a one-sided balance (debit or credit) / with a two-sided balance (debit and credit at the same time).

If one balance is displayed for an active-passive account, then it is effective and shows the final result from opposite operations.

Account 99 “Profit and Loss” reflects both profits and losses, but at the end of the month the final financial result is displayed - profit (if the balance is credit) or loss (if the balance is debit).

In some cases, the effective balance cannot be displayed in active-liability accounts; this happens when the operating balance distorts accounting indicators

Account 76 “Settlements with various debtors and creditors” could replace two accounts: “Settlements with debtors” - an active account and “Settlements with creditors” - a passive account. The need to take into account these calculations on one account is explained by the constant change in mutual settlements; a debtor can become a creditor and vice versa, and it is impractical to split this account into two separate ones.

That is, debit turnover in active-passive accounting accounts reflects an increase in accounts receivable or a decrease in accounts payable, and if the turnover is a loan, then it, in turn, shows an increase in accounts payable or a decrease in accounts receivable.

From the link below you can download a document that shows active and passive accounting accounts in a table. The chart of accounts, valid for 2018, is given with subaccounts and instructions for its use, in accordance with the order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94.

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A chart of accounts is a system of accounting accounts that are classified into objects in accordance with accounting purposes and have a digital designation that ensures registration. Based on this documentation, the company maintains its working chart of accounts for financial statements.

The chart of accounts combines many accounts that are used in the business activities of an organization. The information contained in the invoices is used by the company administration for analysis, forecasting and decision-making, and is also provided to external users upon individual requests.

The chart of accounts is the basis of the activities of each company; it is also called a unified chart of accounts, since the document is drawn up in a standard form for all organizations. The specific features of the enterprise are taken into account in separate accounts, entered after filing a petition by the relevant sectoral and intersectoral ministries and departments.

The chart of accounts is designed to provide:

• Simplified maintenance of accounting accounts due to their typification.
• Multiple options for reflecting similar transactions in accounts.
• A unified methodology for conducting accounting operations for each company, regardless of the profile of the organization and its property rights.
• Monitoring the correctness of accounting, reporting and use of enterprise property.
• Generalization of the same indicators obtained in different companies.
• Compliance and application of reporting is mandatory for all organizations, regardless of their legal form and form of ownership.
• Orderly maintenance of accounting documentation.
• Reducing the possibility of errors in invoice correspondence.
• Collection of information for the whole country, regions and individual enterprises, which serves as the basis for analyzing the activities of business entities at various levels and for making specific management decisions by the government of the Russian Federation to further improve accounting reporting.

The chart of accounts is based on synthetic accounts, which are also called first-order accounts (first-order accounts), these accounts are numbered, and their maintenance is mandatory. The second part of the plan includes second-order accounts or subaccounts; numbering in these accounts is optional. In general, the documentation has a hierarchical structure.

The chart of accounts is grouped into sections depending on the economic component.

The plan contains 71 synthetic accounts, of which 11 are off-balance sheet. All plan accounts are combined into 8 sections:

• Non-current assets: used to summarize information about the company's existing assets, including those that are in motion (intangible assets, fixed assets and other non-current assets), as well as operations related to the construction, acquisition and disposal of assets.
• Inventory: used to summarize information about existing items of labor, including those that are in motion. Objects of labor are used by the company for processing, processing, use in production or for other economic purposes, as well as for means of labor that are part of working capital, including operations that are carried out to procure objects of labor.
• Manufacturing Costs: Used to summarize cost information for a company's standard activities (other than selling costs). Some of the accounts allow you to group the company’s expenses by place of origin, items and other characteristics, including for calculating the cost of services and products. Another part of the accounts allows you to group company expenses by element. The relationship between accounting for expenses on both parts of the accounts is recorded using reflective accounts specially opened by the company.
• Finished products and goods: used to summarize data on the availability and movement of finished products and goods.
• Cash: the account is used to summarize data on available financial resources in local and foreign currencies, including those in movement. Financial resources can be in the cash register, in foreign exchange, settlement, and other accounts that are opened with credit enterprises within the country and abroad. These resources can be presented in the form of securities, cash and payment documents. Monetary resources in foreign currency and transactions with them are indicated in this account in rubles by converting foreign currency at the exchange rate. At the same time, transactions and amounts are reflected in the currency of payments and settlements.
• Settlements: used to summarize information about all types of settlements of the company with individuals and legal entities, as well as intra-business settlements. Transactions with foreign currency are indicated in the accounts of this section in rubles by recalculating foreign currency in the prescribed manner at the official rate. At the same time, financial transactions are reflected in the currency of payments and settlements. Transactions with foreign currency are recorded separately in accounts (each settlement in a separate sub-account).
• Capital: the account is used to summarize data on the state of the capital flow of the company.
• Financial results: used to summarize information about the expenses and income of an enterprise, as well as to determine the final financial performance of the company for the reporting period (year, month, quarter).

Instructions for using the chart of accounts are a document that specifies uniform requirements that relate to the procedure for maintaining a chart of accounts in organizations of all forms of ownership.

The instructions describe in detail all main accounts and subaccounts opened for them:

• Account purpose.
• Structure and content.
• Filling procedure.

The description of the accounts is carried out in the same order in which the sections are placed in the chart of accounts, and the scheme of correspondence with other synthetic accounts is also described.

If an enterprise needs to create its own correspondence that is not provided for in this instruction, then it is generated in accordance with the requirements and approaches to the examples described in the instructions. According to the instructions, the chart of accounts is used in all organizations except government, credit and municipal institutions.

Based on the chart of accounts and instructions for its use, the enterprise develops its own working accounting plan, guided by the following provisions:

• Using the optimal number of accounts. This provision refers to a minimum set of accounts that can satisfy the needs of the company and other users of accounting information.
• Developing plans for the long term, taking into account future prospects and stability. Global changes to the plan are made only if it is necessary to completely rework and reform accounting and reporting.
• The plan system must be programmed with the ability to make additions and changes to the current nomenclature of accounts. This is required in cases where changes are made to legislative norms, taxation procedures or maintaining accounting documents.

A unified procedure for maintaining financial statements should provide a certain level of freedom for the development of a classified nomenclature of accounting accounts, which is ensured by a three-level system of organizing the plan:

When creating a working chart of accounts in order to streamline accounting, small businesses can reduce the total number of synthetic accounts, for example, you can open the “Goods” account in the Finished Products and Goods section instead of the “Finished Goods” and “Goods” accounts, in the Capital section - “ Authorized capital" instead of the accounts "Authorized capital", "Additional capital", "Reserve capital", in the section Cash - "Settlement accounts" instead of "Currency accounts", "Settlement accounts", "Transfers in transit" and "Special accounts in banks."

Automation of accounting in a company is carried out on the basis of a chart of accounts. In a computer program product, the chart of accounts is usually presented in the form of a table or list, depending on the type of software the company uses. Thus, in the 1C: Accounting product, the chart of accounts is presented in the form of a table with separate columns. Only one account or subaccount can be indicated on one line; accounts can be marked with special icons.

The table columns include the following elements:

• Name of the account (subaccount).
• Types of subconto accounts.
• Full account code.
• Off-balance sheet account.
• Currency accounting.
• Active account.
• Quantitative accounting.

In each column, the enterprise accountant makes the necessary notes in accordance with the above characteristics.

The software provides the use of several charts of accounts at once, for which you need to create bookmarks in the chart window with the names of each individual chart of accounts.

Any operating enterprise carries out many different business operations. As a result, the balances of funds and their sources in the balance sheet change. Information about the state of assets is necessary for making the right management decisions. However, it is not possible to generate a balance after completing each operation. In this regard, accounting accounts are used to reflect the movement of funds. Let us consider them in more detail below.

Accounting accounts are a method of grouping the reflection of transactions, liabilities and assets. Each of them has a two-digit number and name. They reflect:

These include:

In accordance with the operations being carried out, a mixed accounting budget account may have an active structure in one period and a passive structure in another. In this regard, the balance can be either a credit or a debit, or both at the same time.

It includes the following accounting accounts:

This part of the balance sheet contains the following accounting accounts:

• for short-term loans and credits - 66;
• for long-term loans and borrowings - 67;
• with contractors and suppliers - 60;
• for taxes and fees - 68;
• for social security and insurance - 69;
• with wage workers - 70.

It includes:

• with founders - 75;
• with accountable persons - 71;
• with different creditors and debtors - 76.

It is used in companies of any type of ownership that use the double entry method. The plan is developed in accordance with the economic classification of accounts. It provides the names and codes of articles of the first and second order. It, like the Instructions for using the chart of accounts, was approved by Order of the Ministry of Finance No. 94n.

There are only 8 of them:

A separate section is provided for off-balance sheet accounts.

Instructions for using the chart of accounts include:

Balance sheet accounts reflect information about the availability and movement of the company's property, as well as the sources of its formation.

They show information about values ​​that do not belong to the company. Such property may be in use and disposal (not in ownership) for a certain time. For example, leased fixed assets (account 001). The instructions for using the Chart of Accounts do not provide for the reflection of this information in the balance sheet. Transactions on such items are shown without using double entry. Income is accounted for by debit, disposal and expense - by credit. Off-balance sheet items have no correspondence.

The accounting instructions establish three categories for this criterion. The methodological material describes the features of reflecting information on them. In particular:

The accounting system distinguishes:

A business transaction is considered as a documented fact of activity. It influences the financial position of the enterprise. Each transaction is reflected using the double entry method in accounting accounts. It is also called correspondence. Double entry is a reflection of a transaction involving the debit of one and the credit of another balance sheet item. Coding using accounting accounts is called an accounting entry. The content of the transaction, its amount, the number of the primary documentation in accordance with which the entry is made, correspondence are indicated in the Registration Journal.

An accounting account is attached to each asset item and source. As mentioned above, all articles are divided into three categories. Let's consider the calculation procedure for the active part.

The initial balance is reflected according to D. It also shows the receipt (increase) of economic funds. According to K, they reflect their retirement (decrease). The final balance will always be a debit balance, or equal to zero (if there are no funds). In the process of counting revolutions (totals), the following cases may occur:

• The result of the turnover according to D is equal to the indicator according to K, Sk = 0 with Cn equal to 0.
• Value by D > total by K, SK will be a debit.

The initial balance is always reflected according to K. The final balance will be a credit balance. When calculating, the following cases may occur:

• The turnover indicator for D is equal to the total for K, Sk = 0 with Cn equal to zero.
• D result< значения по К, Ск будет кредитовым.

It is presented as a summary of accounting account balances for a specific time period. The following is transferred to the balance sheet form:

After counting all graphs, we get three equality pairs:

It is a method of economic grouping and generalization of information about the company’s property by location and composition. It also reflects information on the sources of formation of values ​​in monetary terms as of a specific date. The balance sheet is considered the most important form of reporting for an enterprise. It can be used to assess the financial position of the company. The balance includes active and passive parts. Their results are equal. An asset reflects specific property that is owned by the company. The passive part shows the sources of its formation.

Accounting activities are of key importance for the enterprise. Reporting allows you not only to track the movement of funds, but also to identify the most promising sources of their receipt. Drawing up a balance sheet and recording transactions makes it easier to control the company’s activities. Indicators are used in the analysis of the enterprise's performance. The prospects for the development of production depend on them.
Reporting is also key when preparing tax documentation. In this regard, a specialist must be able to not only understand the names of accounts and the funds that are reflected on them. It is necessary to understand the order in which information should be indicated on them. To facilitate work with accounts, the corresponding Instructions have been approved. It contains all the necessary information regarding the specifics of calculating and reflecting funds according to balance sheet items.

The chart of accounts is structured documentation that allows you to assign certain transactions to the appropriate sections. Consistent summarization of information allows you to make accurate calculations and determine key indicators. Not a single operating enterprise can do without the preparation of financial statements. The specialist involved in this work must be careful and have certain knowledge. Errors in documentation are quite difficult to correct.

A certain procedure has been developed to correct shortcomings. Incorrect reporting and incorrect reflection of account transactions generate appropriate conclusions. Based on them, the company's management makes management decisions. If an error was made in the calculations or in the indication of operations, then the analysis, as well as the planning of further activities, will also be incorrect.