Working chart of accounts for a manufacturing enterprise. Section VII. Capital
Account 77 “Deferred tax liabilities”
Account 77 “Deferred tax liabilities” is intended to summarize information on the presence and movement of deferred tax liabilities.
Deferred tax liabilities are accepted for accounting in the amount determined as the product of taxable temporary differences that arose in the reporting period by the income tax rate in effect at reporting date.
In the credit of account 77 “Deferred tax liabilities”, deferred tax is reflected in correspondence with the debit of the account, which reduces the amount of conditional expense (income) of the reporting period.
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 against income tax accruals for the reporting period.
A deferred tax liability upon disposal of an asset or type of liability for which it was accrued is written off from the debit of account 77 “Deferred tax liabilities” to the credit of account 99 “Profits and losses”.
Analytical accounting of deferred tax liabilities is carried out by type of assets or liabilities in the valuation of which a taxable temporary difference arose.
Score 77 accounting The entries “Deferred tax liabilities” correspond with the accounts:
- Calculations for allocated property
- Calculations for current transactions
- Payments under the contract trust management property
Check
Account 79 “Intra-business settlements” is intended to summarize information on all types of settlements with branches, representative offices, offices and others separate divisions organizations allocated to separate balance sheets (intra-balance sheet settlements), in particular, settlements for allocated property, for mutual leave material assets, for the sale of products, works, services, for the transfer of expenses for general management activities, for remuneration of employees of departments, etc.
Sub-accounts can be opened to account 79 “Intra-business settlements”:
- 79-1 “Calculations for allocated property”,
- 79-2 “Calculations for current operations”,
- 79-3 “Settlements under a property trust management agreement”, etc.
Subaccount 79-1 “Settlements for allocated property” takes into account the status of settlements with branches, representative offices, departments and other separate divisions of the organization, allocated to separate balance sheets, for non-current and current assets transferred to them.
The property allocated to the indicated divisions is written off by the organization from account 01 “Fixed assets”, etc. to the debit of account 79 “Intra-business settlements”.
The property allocated by the organization to the specified divisions is registered by these divisions from the credit of account 79 “Intra-business settlements” to the debit of account 01 “Fixed assets”, etc.
Subaccount 79-2 “Settlements for current operations” takes into account the status of all other settlements of the organization with branches, representative offices, departments and other separate divisions allocated to separate balance sheets.
Subaccount 79-3 “Settlements under property trust management agreements” takes into account the status of settlements related to the execution of property trust management agreements. This sub-account is used to account for settlements with the management founder, trustee, as well as settlements for property transferred to trust management, which is accounted for on a separate balance sheet.
The property transferred to trust management is written off by the founder of the management from accounts 01 “Fixed Assets”, 04 “Intangible Assets”, 58 “Financial Investments”, etc. to the debit of account 79 “Intra-business settlements” (at the same time, a debit entry is made for the amount of accrued depreciation accounts, and credit account 79 “Intra-economic settlements”). The property accepted by the trustee on a separate balance sheet is reflected in the debit of accounts 01 “Fixed assets”, 04 “Intangible assets”, 58 “Financial investments”, etc. and the credit of account 79 “Intra-business settlements” (at the same time, an entry is made for the amount of accrued depreciation on the credit of the accounts 02 “Depreciation of fixed assets”, 05 “Depreciation intangible assets" and the credit of account 79 "On-farm settlements").
When the property trust management agreement is terminated and the property is returned to the management founder, reverse entries are made. If the property trust management agreement provides for other operations with the property transferred to trust management, then accounting for these operations is carried out in accordance with the general procedure.
Transfer Money on account of the profit (income) due to the founder of the management in a separate balance sheet is reflected in the credit of cash accounting accounts and the debit of account 79 “Intra-business settlements”. The funds received by the founder of the management on account of this profit (income) are credited to the debit of cash accounts in correspondence with account 79 “On-farm settlements”.
The amount of compensation due from the trust manager for losses caused by loss or damage to property transferred to trust management, as well as lost profits, is reflected in the debit of the account in correspondence with the credit of account 91 “Other income and expenses”. When the founder receives control of these funds, cash accounting accounts are debited and account 76 “Settlements with different debtors and creditors."
Analytical accounting for account 79 “Intra-business settlements” is carried out for each branch, representative office, division or other separate division of the organization, allocated to a separate balance sheet, and settlements under agreements for trust management of property - for each agreement.
Account 79 of the accounting entry “Intra-business settlements” corresponds with the accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 02 “Depreciation of fixed assets” 04 "Intangible assets" 05 “Amortization of intangible assets” 07 “Equipment for installation” 10 "Materials" 20 "Main production" 41 "Products" 43 “Finished products” 44 “Sales expenses” 45 “Goods shipped” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 76 “Settlements with various debtors and creditors” 90 "Sales" 91 “Other income and expenses” 97 “Deferred expenses” 99 "Profits and losses" | 01 "Fixed assets" 02 “Depreciation of fixed assets” 04 "Intangible assets" 05 “Amortization of intangible assets” 07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 15 “Procurement and acquisition of material assets” 16 “Cost deviation 20 "Main production" 21 "Semi-finished products own production» 23 “Auxiliary production” 25 “General production expenses” 29 “Service industries and farms” 40 “Release of products (works, services)” 41 "Products" 43 “Finished products” 44 “Sales expenses” 45 “Goods shipped” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 55 " Special accounts in banks" 57 “Translations on the way” 60 “Settlements with suppliers and contractors” 62 “Settlements with buyers and customers” 70 “Settlements with personnel for wages” 71 “Settlements with accountable persons” 76 “Settlements with various debtors and creditors” 84 “Retained earnings (uncovered loss)” 90 "Sales" 91 “Other income and expenses” 97 “Deferred expenses” 99 "Profits and losses" |
Section VII. Capital
The accounts of this section are intended to summarize information about the state and movement of capital of the organization.
Count 80 " Authorized capital»
Account 80 “Authorized capital” is intended to summarize information on the state and movement of the authorized capital (share capital, authorized capital) organizations.
The balance in account 80 “Authorized capital” must correspond to the amount of the authorized capital recorded in the constituent documents of the organization. Entries in account 80 “Authorized capital” are made when forming the authorized capital, as well as in cases of increasing and decreasing capital, only after making appropriate changes to the constituent documents of the organization.
After state registration of the organization, its authorized capital in the amount of contributions of the founders (participants) provided for by the constituent documents is reflected in the credit of account 80 “Authorized capital” in correspondence with account 75 “Settlements with founders”. The actual receipt of deposits of the founders is carried out on the credit of account 75 “Settlements with founders” in correspondence with the accounts for accounting for cash and other valuables.
Analytical accounting for account 80 “Authorized capital” is organized in such a way as to ensure the formation of information on the founders of the organization, stages of capital formation and types of shares.
Account 80 is also used to summarize information about the status and movement of deposits in common property under a simple partnership agreement. In this case, account 80 is called “Comrades’ Deposits”.
The property contributed by partners to a simple partnership on account of their contributions is accounted for in the debit of property accounting accounts (51 “Current accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and the credit of account 80 “Deposits of partners”. When property is returned to partners upon termination of a simple partnership agreement, reverse entries are made in accounting.
Analytical accounting for account 80 “Deposits of partners” is maintained for each simple partnership agreement and each participant in the agreement.
Account 80 of the accounting entry “Authorized capital” corresponds with accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 04 "Intangible assets" 07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 15 “Procurement and acquisition of material assets” 16 “Deviation in the cost of material assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 29 “Service industries and farms” 41 "Products" 43 “Finished products” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 55 “Special bank accounts” 58 “Financial investments” 75 “Settlements with founders” 81 " Own shares(shares)" 84 “Retained earnings (uncovered loss)” | 01 "Fixed assets" 03 “Profitable investments in material assets” 04 "Intangible assets" 07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 15 “Procurement and acquisition of material assets” 16 “Deviation in the cost of material assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 29 “Service industries and farms” 41 "Products" 43 “Finished products” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 55 “Special bank accounts” 58 “Financial investments” 75 “Settlements with founders” 83 " Extra capital» 84 “Retained earnings (uncovered loss)” |
Account 81 “Own shares (shares)”
Account 81 “Own shares (shares)” is intended to summarize information on the availability and movement of own shares purchased joint stock company from shareholders for their subsequent resale or cancellation. Other business companies and partnerships use this account to account for the share of a participant acquired by the company or partnership itself for transfer to other participants or third parties.
When a joint-stock or other company (partnership) buys from a shareholder (participant) shares (shares) belonging to him, an entry is made in the accounting records for the amount of actual costs in the debit of account 81 “Own shares (shares)” and the credit of cash accounting accounts.
Cancellation of own shares purchased by a joint-stock company is carried out on the credit of account 81 “Own shares (shares)” and the debit of account 80 “Authorized capital” after this company has completed all the prescribed procedures. The difference arising in account 81 “Own shares (shares)” between the actual costs of repurchasing shares (shares) and their nominal value is charged to account 91 “Other income and expenses”.
Account 81 accounting entry “Own shares (shares)” corresponds with accounts:
Account 82 “Reserve capital”
Account 82 “Reserve capital” is intended to summarize information about the state and movement of reserve capital.
Deductions to reserve capital from profits are reflected in the credit of account 82 “Reserve capital” in correspondence with account 84 “Retained earnings (uncovered loss)”.
The use of reserve capital funds is accounted for as a debit to account 82 “Reserve capital” in correspondence with the accounts:
- 84 “Retained earnings (uncovered loss)” - in terms of amounts reserve fund allocated to cover the organization's losses for the reporting year;
- or - in part of the amounts allocated to repay the bonds of the joint-stock company.
Account 82 accounting entry “Reserve capital” corresponds with accounts:
Account 83 “Additional capital”
Account 83 “Additional capital” is intended to summarize information about the organization’s additional capital.
The credit of account 83 “Additional capital” reflects:
- the increase in the value of non-current assets, revealed by the results of their revaluation, - in correspondence with the asset accounts for which the increase in value was determined;
- the amount of the difference between the sale and par value of shares, received in the process of forming the authorized capital of a joint-stock company (during the establishment of the company, with a subsequent increase in the authorized capital) through the sale of shares at a price exceeding the par value - in correspondence with account 75 “Settlements with founders” .
Amounts credited to account 83 “Additional capital” are, as a rule, not written off. Debit entries on it can only take place in the following cases:
- repayment of amounts of decrease in the value of non-current assets revealed as a result of its revaluation - in correspondence with the asset accounts for which the decrease in value was determined;
- directing funds to increase the authorized capital - in correspondence with account 75 “Settlements with founders” or account 80 “Authorized capital”;
- distribution of amounts between the founders of the organization - in correspondence with account 75 “Settlements with founders”, etc.
Analytical accounting for account 83 “Additional capital” is organized in such a way as to ensure the formation of information on sources of education and areas of use of funds.
Account 83 accounting entry “Additional capital” corresponds with accounts:
Account 84 “Retained earnings (uncovered loss)”
Account 84 “Retained earnings (uncovered loss)” is intended to summarize information on the availability and movement of amounts retained earnings or uncovered loss of the organization.
Sum net profit of the reporting year is written off with the final turnover of December to the credit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”. The amount of the net loss of the reporting year is written off with the final turnover of December to the debit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”.
Directing part of the profit of the reporting year to pay income to the founders (participants) of the organization based on the results of approval of the annual financial statements is reflected in the debit of account 84 “Retained earnings (uncovered loss)” and the credit of accounts 75 “Settlements with founders” and 70 “Settlements with personnel for wages”. A similar entry is made when paying interim income.
Write off from balance sheet the loss of the reporting year is reflected in the credit of account 84 “Retained earnings (uncovered loss)” in correspondence with the accounts:
- 80 “Authorized capital” - when bringing the amount of authorized capital to the value net assets organizations;
- 82 “Reserve capital” - when funds from reserve capital are used to pay off losses;
- 75 “Settlements with founders” - when repaying the loss of a simple partnership at the expense of targeted contributions of its participants, etc.
Analytical accounting for account 84 “Retained earnings (uncovered loss)” is organized in such a way as to ensure the generation of information on the areas of use of funds. At the same time, in analytical accounting, funds of retained earnings used as financial support for the production development of the organization and other similar activities for the acquisition (creation) of new property and not yet used can be divided.
84 accounting account entry “Retained earnings (uncovered loss)” corresponds with accounts:
Score 86 " Special-purpose financing»
Account 86 “Targeted financing” is intended to summarize information on the movement of funds intended for the implementation of activities intended purpose, funds received from other organizations and individuals, budget funds and etc.
Targeted funds received as sources of financing for certain activities are reflected in the credit of account 86 “Targeted financing” in correspondence with account 76 “Settlements with various debtors and creditors.”
The use of targeted financing is reflected in the debit of account 86 “Targeted financing” in correspondence with accounts: 20 “Main production” or 26 “General expenses” - when directing funds from targeted financing for the maintenance of a non-profit organization; 83 “Additional capital” - when using targeted financing received in the form of investment funds; 98 “Future income” - when a commercial organization sends budget funds to finance expenses, etc.
Analytical accounting for account 86 “Targeted financing” is carried out as intended targeted funds and in terms of sources of their receipt.
Account 86 of the accounting entry “Targeted financing” corresponds with accounts:
Section VIII. Financial results
The accounts of this section are intended to summarize information about the income and expenses of the organization, as well as to identify the final financial result activities of the organization for reporting period.
- Revenue
- Cost of sales
- Value added tax
- Excise taxes
- Profit/loss from sales
Account 90 “Sales”
Account 90 “Sales” is intended to summarize information on income and expenses associated with the organization’s normal activities, as well as to determine the financial result for them. This account reflects, in particular, revenue and costs for:
- finished products and semi-finished products of own production;
- industrial works and services;
- non-industrial works and services;
- purchased products (purchased for completion);
- construction, installation, design and survey, geological exploration, research, etc. work;
- goods;
- services for the transportation of goods and passengers;
- transport-forwarding and loading-unloading operations;
- communication services;
- providing for a fee for temporary use (temporary possession and use) of its assets under a lease agreement (when this is the subject of the organization’s activities);
- provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (when this 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, provision of services, etc. is reflected in the credit of account 90 “Sales” and the debit of account 62 “Settlements with buyers and customers.” At the same time, the cost of goods sold, products, works, services, etc. is written off from the credit of accounts 43 “Finished products”, 41 “Goods”, 44 “Sales expenses”, 20 “Main production”, etc. to the debit of account 90 “Sales” .
In organizations engaged in the production of agricultural products, the credit of account 90 “Sales” reflects the proceeds from the sale of products (in correspondence with account 62 “Settlements with buyers and customers”), and the debit shows its planned cost (during the year when actual cost not identified) and the difference between the planned and actual cost of products sold (at the end of the year). Planned cost products sold, as well as the amount of differences, are debited to account 90 “Sales” (or reversed) in correspondence with the accounts in which these products were recorded.
In organizations engaged in retail trade and keeping records of goods at sales prices, the credit of account 90 “Sales” reflects the selling value of goods sold (in correspondence with the cash and settlement accounts), and the debit - their accounting value (in correspondence with the account 41 “Goods”) with the simultaneous reversal of the amounts of discounts (markups) related to the goods sold (in correspondence with account 42 “Trade margin”).
Sub-accounts can be opened for account 90 “Sales”:
- 90-1 “Revenue”;
- 90-2 “Cost of sales”;
- 90-3 “Value added tax”;
- 90-4 “Excise duties”;
- 90-9 “Profit / loss from sales.”
Subaccount 90-1 “Revenue” takes into account receipts of assets recognized as revenue.
Subaccount 90-2 “Cost of sales” takes into account the cost of sales, for which revenue is recognized in subaccount 90-1 “Revenue”.
Subaccount 90-3 “Value added tax” takes into account the amount of value added tax due from the buyer (customer).
Subaccount 90-4 “Excise taxes” takes into account the amounts of excise taxes included in the price of products (goods) sold.
Organizations that pay export duties can open a subaccount 90-5 “Export duties” to account 90 “Sales” to record the amounts of export duties.
Subaccount 90-9 “Profit / loss from sales” is intended to identify the financial result (profit or loss) from sales for the reporting month.
Entries in subaccounts 90-1 “Revenue”, 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise taxes” are made cumulatively during the reporting year. By monthly comparison of the total debit turnover in subaccounts 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise taxes” and credit turnover in subaccount 90-1 “Revenue”, the financial result (profit or loss) is determined. from sales for the reporting month. This financial result is written off monthly (with final turnover) from subaccount 90-9 “Profit / loss from sales” to account 99 “Profits and losses”. Thus, synthetic account 90 “Sales” does not have a balance at the reporting date.
At the end of the reporting year, all subaccounts opened to account 90 “Sales” (except for subaccount 90-9 “Profit / loss from sales”) are closed with internal entries to subaccount 90-9 “Profit / loss from sales”.
Analytical accounting for account 90 “Sales” is maintained for each type of goods sold, products, work performed, services provided, etc. In addition, analytical accounting for this account can be maintained by sales regions and other areas necessary for managing the organization.
Account 90 accounting entry “Sales” corresponds with accounts:
| By debit | By loan |
|---|---|
11 “Animals in cultivation and fattening” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 26 “General business expenses” 29 “Service industries and farms” 40 “Release of products (works, services)” 41 "Products" 42 “Trade margin” 43 “Finished products” 44 “Sales expenses” 45 “Goods shipped” 58 “Financial investments” 68 “Calculations for taxes and fees” 79 “Intra-economic settlements” 99 "Profits and losses" | 46 “Completed stages of unfinished work” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 57 “Translations on the way” 62 “Settlements with buyers and customers” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 98 “Deferred income” 99 "Profits and losses" |
- Other income
- other expenses
- Balance of other income and expenses
Account 91 “Other income and expenses”
Account 91 “Other income and expenses” is intended to summarize information on other income and expenses of the reporting period.
In the credit of account 91 “Other income and expenses” during the reporting period the following is reflected:
- receipts associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets - in correspondence with the accounts of settlements or cash;
- receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property - in correspondence with accounts for accounting settlements or cash;
- receipts related to participation in the authorized capitals of other organizations, as well as interest and other income on securities - in correspondence with settlement accounts;
- profit received by the organization under a simple partnership agreement - in correspondence with account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for due dividends and other income”);
- proceeds related to the sale and other write-off of fixed assets and other assets other than cash in Russian currency, products, goods - in correspondence with accounts for accounting settlements or cash;
- receipts from operations with containers - in correspondence with container accounting and settlement accounts;
- interest received (receivable) for the provision of funds to an organization for use, as well as interest for the use by a credit organization of funds held in the organization’s account with this credit organization - in correspondence with the accounting accounts financial investments or cash;
- fines, penalties, penalties for violation of the terms of contracts, received or recognized for receipt - in correspondence with the accounts of settlements or funds;
- income related to free receipt assets - in correspondence with the deferred income account;
- receipts for compensation of losses caused to the organization - in correspondence with settlement accounts;
- profit of previous years identified in reporting year, - in correspondence with settlement accounts;
- amounts accounts payable for which the deadline has expired limitation period, - in correspondence with accounts payable accounts;
- Other income.
The debit of account 91 “Other income and expenses” during the reporting period reflects:
- expenses associated with the provision for a fee for temporary use (temporary possession and use) of an organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as expenses associated with participation in the authorized capital of other organizations - in correspondence with cost accounts;
- residual value assets for which depreciation is charged, and the actual cost of other assets written off by the organization - in correspondence with the accounts of the corresponding assets;
- expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash in Russian currency, goods, products - in correspondence with cost accounts;
- expenses for operations with containers - in correspondence with cost accounts;
- interest paid by an organization for providing it with funds (credits, borrowings) for use - in correspondence with the accounts of settlements or funds;
- expenses associated with payment for services provided by credit institutions - in correspondence with settlement accounts;
- fines, penalties, penalties for violation of the terms of agreements, paid or recognized for payment - in correspondence with the accounts of settlements or cash;
- expenses for maintaining production facilities and mothballed facilities - in correspondence with cost accounts;
- compensation for losses caused by the organization - in correspondence with settlement accounts;
- losses of previous years recognized in the reporting year - in correspondence with the accounts of settlements, depreciation, etc.;
- contributions to reserves for impairment of investments in securities, to reduce the cost of material assets, according to doubtful debts- in correspondence with the accounts of these reserves;
- amounts accounts receivable for which the statute of limitations has expired, other debts that are unrealistic for collection - in correspondence with accounts receivable accounts;
- exchange rate differences - in correspondence with accounts for cash, financial investments, settlements, etc.;
- expenses associated with the consideration of cases in courts - in correspondence with accounts of settlements, etc.;
- other expenses.
Sub-accounts can be opened to account 91 “Other income and expenses”:
- 91-1 “Other income”;
- 91-2 “Other expenses”;
- 91-9 “Balance of other income and expenses.”
Subaccount 91-1 “Other income” takes into account receipts of assets recognized as other income.
Subaccount 91-2 “Other expenses” takes into account other expenses.
Subaccount 91-9 “Balance of other income and expenses” is intended to identify the balance of other income and expenses for the reporting month.
Entries in subaccounts 91-1 “Other income” and 91-2 “Other expenses” are made cumulatively during the reporting year. By monthly comparison of debit turnover in subaccount 91-2 “Other expenses” and credit turnover in subaccount 91-1 “Other income”, the balance of other income and expenses for the reporting month is determined. This balance is written off monthly (with final turnover) from subaccount 91-9 “Balance of other income and expenses” to account 99 “Profits and losses”. Thus, synthetic account 91 “Other income and expenses” does not have a balance as of the reporting date.
At the end of the reporting year, all subaccounts opened to account 91 “Other income and expenses” (except for subaccount 91-9 “Balance of other income and expenses”) are closed with internal entries to subaccount 91-9 “Balance of other income and expenses”.
Analytical accounting for account 91 “Other income and expenses” is carried out for each type of other income and expenses. At the same time, the construction analytical accounting for other income and expenses related to the same financial, business transaction, should provide the ability to identify the financial result for each transaction.
Account 91 accounting entry “Other income and expenses” corresponds with accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 02 “Depreciation of fixed assets” 03 “Profitable investments in material assets” 04 "Intangible assets" 07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 15 “Procurement and acquisition of material assets” 16 “Deviation in the cost of material assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 28 "Defects in production" 29 “Service industries and farms” 58 “Financial investments” 60 “Settlements with suppliers and contractors” 66 “Calculations according to short-term loans and loans" 67 “Calculations according to long-term loans and loans" 68 “Calculations with the budget” 70 “Settlements with personnel for wages” 71 “Settlements with accountable persons” 73 “Settlements with personnel for other operations” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 81 “Own shares (shares)” 98 “Deferred income” 99 "Profits and losses" | 07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 14 “Reserves for reduction in the value of material assets” 15 “Procurement and acquisition of material assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 28 "Defects in production" 29 “Service industries and farms” 41 "Products" 43 “Finished products” 45 “Goods shipped” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 55 “Special bank accounts” 57 “Translations on the way” 58 “Financial investments” 59 “Provisions for impairment of investments in securities” 60 “Settlements with suppliers and contractors” 62 “Settlements with buyers and customers” 63 “Provisions for doubtful debts” 66 “Settlements for short-term loans and borrowings” 67 “Calculations for long-term loans and borrowings” 71 “Settlements with accountable persons” 73 “Settlements with personnel for other operations” 75 “Settlements with founders” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 81 “Own shares (shares)” 98 “Deferred income” 99 "Profits and losses" |
Account 94 “Shortages and losses from damage to valuables”
Account 94 “Shortages and losses from damage to valuables” is intended to summarize information on the amounts of shortages and losses from damage to material and other assets (including money) identified in the process of their procurement, storage and sale, regardless of whether they are subject to inclusion in accounts accounting for production costs (selling costs) or those responsible. In this case, losses of valuables resulting from natural disasters are charged to account 99 “Profits and losses” as losses of the reporting year (uncompensated losses from natural disasters).
On the debit of account 94 “Shortages and losses from damage to valuables” the following are given:
- for missing or completely damaged inventory items - their actual cost;
- for missing or completely damaged fixed assets - their residual value (original cost minus the amount of accrued depreciation);
- for partially damaged material assets - the amount of determined losses, etc.
For shortages and damage to valuables, entries are made in the debit of account 94 “Shortages and losses from damage to valuables” from the credit of the accounts accounting for these valuables.
When the buyer, upon acceptance of valuables received from suppliers, identifies a shortage or damage, then the amount of the shortage within the limits stipulated in the contract, the buyer assigns when posting the valuables to the debit of account 94 “Shortages and losses from damage to valuables” from the credit of account 60 “Settlements with suppliers and contractors", and the amount of losses in excess of the amounts stipulated in the contract, presented to suppliers or a transport organization - to the debit of account 76 "Settlements with various debtors and creditors" (sub-account "Settlements for claims") from the credit of account 60 "Settlements with suppliers and contractors" . If the court refuses to collect losses from suppliers or transport organizations, the amount previously debited to account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”) is written off to account 94 “Shortages and losses from damage to valuables.”
When the court makes a decision to recover from the supplier amounts of shortages and losses of valuables in excess of the amounts stipulated in the contract in the supplier’s accounting, the amount of the sale previously reflected in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and credit to account 90 “Sales”, is reversed for the amount of shortages and losses collected by the buyer. At the same time, the specified amount is reflected by a regular entry in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlements accounts”, 52 “Currency accounts” and the credit of account 76 “Settlements with various debtors and creditors”. When transferring amounts to the buyer, account 76 “Settlements with various debtors and creditors” is debited in correspondence with account 51 “Settlement accounts”. The supplier must also reverse the turnover on the debit of account 90 “Sales” and the credit of account 43 “Finished products”. The amount restored in this way on account 43 “Finished products” is then written off to the debit of account 94 “Shortages and losses from damage to valuables.”
In the credit of account 94 “Shortages and losses from damage to valuables” the write-off is reflected:
- shortages and damage to valuables within the limits stipulated in the contract - to the accounts of material assets (when they are identified during procurement) or within the limits of norms natural loss- production costs and sales costs (when they are identified during storage or sale);
- shortage of valuables in excess of the values (norms) of loss, losses from damage - to the debit of account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”);
- shortages of valuables in excess of the values (norms) of loss and losses from damage to valuables in the absence of specific culprits, as well as shortages of inventory items, the recovery of which was refused by the court due to the unfoundedness of the claims - to account 91 “Other income and expenses”.
In the credit of account 94 “Shortages and losses from damage to valuables” amounts are reflected in the amounts and values accepted for accounting in the debit of the specified account. At the same time, missing or damaged material assets are written off to the production cost (sales cost) accounts at their actual cost.
When recovering from the guilty persons the cost of missing valuables, the difference between the cost of missing valuables credited to account 73 “Settlements with personnel for other operations” and their value reflected on account 94 “Shortages and losses from damage to valuables” is credited to account 98 “ Revenue of the future periods". As the amount due is collected from the guilty person, the specified difference is written off from account 98 “Deferred income” in correspondence with account 91 “Other income and expenses”.
Shortages of valuables identified in the reporting year, but relating to previous reporting periods, recognized by financially responsible persons or for which there are court decisions to recover from the guilty parties, are reflected in the debit of account 94 “Shortages and losses from damage to valuables” and the credit of account 98 “Income future periods." At the same time, account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”) is debited with these amounts and account 94 “Shortages and losses from damage to valuables” is credited. As the debt is repaid, account 91 “Other income and expenses” is credited and account 98 “Deferred income” is debited.
Account 94 of the accounting entry “Shortages and losses from damage to valuables” corresponds with the accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 03 "Profitable investments 07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 16 “Deviation in the cost of material assets” 19 “Value added tax on acquired assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 29 “Service industries and farms” 41 "Products" 42 “Trade margin” 43 “Finished products” 44 “Sales expenses” 45 “Goods shipped” 50 "Cashier" 60 “Settlements with suppliers and contractors” 71 “Settlements with accountable persons” 73 “Settlements with personnel for other operations” 76 “Settlements with various debtors and creditors” 98 “Deferred income” 99 "Profits and losses" | 08 “Investments in non-current assets” 20 "Main production" 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Service industries and farms” 44 “Sales expenses” 70 “Settlements with personnel for wages” 73 “Settlements with personnel for other operations” 86 “Targeted financing” 91 “Other income and expenses” 99 "Profits and losses" |
Account 96 “Reserves” upcoming expenses»
Account 96 “Reserves for future expenses” is intended to summarize information about the status and movement of amounts reserved for the purpose of uniform inclusion of expenses in production costs and sales expenses. In particular, this account may reflect the following amounts:
- upcoming payment of vacations (including payments for social insurance and security) to employees of the organization;
- for the payment of annual remuneration for long service;
- production costs for preparatory work due to the seasonal nature of production;
- for repairs of fixed assets;
- upcoming costs for land reclamation and implementation of other environmental measures;
- for warranty repairs and warranty service.
Reservations of certain amounts are reflected in the credit of account 96 “Reserves for future expenses” in correspondence with the accounts for accounting for production costs and sales expenses.
Actual expenses for which a reserve was previously created are debited to account 96 “Reserves for future expenses” in correspondence, in particular, with accounts: 70 “Settlements with personnel for wages” - for the amount of wages to employees during vacation and annual remuneration for length of service; 23 “Auxiliary production” - for the cost of repairs of fixed assets carried out by a division of the organization, etc.
The correctness of the formation and use of amounts for a particular reserve is periodically (and necessarily at the end of the year) checked according to estimates, calculations, etc. and adjusted if necessary.
Analytical accounting for account 96 “Reserves for future expenses” is carried out according to separate reserves.
Account 96 of the accounting entry “Reserves for future expenses” corresponds with accounts:
| By debit | By loan |
|---|---|
23 “Auxiliary production” 28 "Defects in production" 29 “Service industries and farms” 51 “Current accounts” 52 “Currency accounts” 69 “Calculations according to social insurance and provision" 70 “Settlements with personnel for wages” 76 “Settlements with various debtors and creditors” 91 “Other income and expenses” 97 “Deferred expenses” 99 "Profits and losses" | 08 “Investments in non-current assets” 20 "Main production" 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Service industries and farms” 44 “Sales expenses” 97 “Deferred expenses” |
Account 97 “Deferred expenses”
Account 97 “Future expenses” is intended to summarize information about expenses incurred in a given reporting period, but relating to future reporting periods. In particular, this account may reflect expenses associated with mining and preparatory work; preparatory work for production due to its seasonal nature; development of new production facilities, installations and units; land reclamation and implementation of other environmental measures; repairs of fixed assets carried out unevenly throughout the year (when the organization does not create an appropriate reserve or fund), etc.
Expenses recorded in account 97 “Future expenses” are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses”, etc.
Analytical accounting for account 97 “Deferred expenses” is carried out by type of expense.
Account 97 accounting entry “Deferred expenses” corresponds with accounts:
| By debit | By loan |
|---|---|
02 “Depreciation of fixed assets” 04 "Intangible assets" 05 “Amortization of intangible assets” 10 "Materials" 16 “Deviation in the cost of material assets” 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Service industries and farms” 41 "Products" 43 “Finished products” 60 “Settlements with suppliers and contractors” 69 “Calculations for social insurance and security” 70 “Settlements with personnel for wages” 71 “Settlements with accountable persons” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 96 “Reserves for future expenses” | 08 “Investments in non-current assets” 10 "Materials" 20 "Main production" 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Service industries and farms” 44 “Sales expenses” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 96 “Reserves for future expenses” 99 "Profits and losses" |
- Income received for deferred periods
- Free receipts
- Upcoming debt receipts for shortfalls identified in previous years
- The difference between the amount to be recovered from the guilty parties and book value for shortages of valuables
Account 98 “Deferred income”
Account 98 “Deferred Income” is intended to summarize information on income received (accrued) in the reporting period, but relating to future reporting periods, as well as upcoming receipts of debt for shortfalls identified in the reporting period for previous years, and the differences between the amount subject to recovery from the guilty parties, and the value of the valuables accepted for accounting when shortages and damage are identified.
Sub-accounts can be opened to account 98 “Deferred income”:
- 98-1 “Income received for future periods”,
- 98-2 “Gratuitous receipts”,
- 98-3 “Upcoming debt receipts for shortfalls identified in previous years”,
- 98-4 “The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables”, etc.
Subaccount 98-1 “Income received for future periods” takes into account the movement of income received in the reporting period, but relating to future reporting periods: rent or apartment payment, payment for public utilities, revenue for freight transportation, for passenger transportation on monthly and quarterly tickets, subscription fees for the use of communications equipment, etc.
On the credit side of account 98 “Deferred income”, in correspondence with the accounts for cash or settlements with debtors and creditors, the amounts of income related to future reporting periods are reflected, and on the debit side - the amounts of income transferred to the corresponding accounts upon the onset of the reporting period to which these incomes are included.
Analytical accounting for subaccount 98-1 “Income received for future periods” is carried out for each type of income.
Subaccount 98-2 “Gratuitous receipts” takes into account the value of assets received by the organization free of charge.
On the credit of account 98 “Deferred income” in correspondence with accounts 08 “Investments in non-current assets” and others is reflected market price assets received free of charge, and in correspondence with account 86 “Targeted financing” - the amount of budget funds allocated by a commercial organization to finance expenses. Amounts recorded on account 98 “Deferred income” are written off from this account to the credit of account 91 “Other income and expenses”:
- for fixed assets received free of charge - as depreciation is calculated;
- for other material assets received free of charge - as production costs (sales costs) are written off to accounts.
Analytical accounting for subaccount 98-2 “Gratuitous receipts” is carried out for each gratuitous receipt of valuables.
Subaccount 98-3 “Forthcoming debt receipts for shortfalls identified in previous years” takes into account the movement of upcoming debt receipts for shortfalls identified in the reporting period for previous years.
In the credit of account 98 “Deferred income”, in correspondence with account 94 “Shortages and losses from damage to valuables”, the amounts of shortages of valuables identified in previous reporting periods (before the reporting year), found guilty of persons, or the amounts awarded for collection on them are reflected. court. At the same time, account 94 “Shortages and losses from damage to valuables” is credited with these amounts in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”).
As the debt for shortfalls is repaid, account 73 “Settlements with personnel for other operations” is credited in correspondence with the cash accounts while simultaneously reflecting the received amounts on the credit of account 91 “Other income and expenses” (profits of previous years identified in the reporting year) and debit account 98 “Deferred income”.
Subaccount 98-4 “The difference between the amount to be recovered from the guilty persons and the cost for shortages of valuables” takes into account the difference between the amount recovered from the guilty persons for missing material and other valuables and the value listed in the organization’s accounting records.
In the credit of account 98 “Deferred income” in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation for material damage”) the difference between the amount to be recovered from the guilty parties and the cost of shortages of valuables is reflected. As the debt accepted for accounting under account 73 “Settlements with personnel for other operations” is repaid, the corresponding amounts of the difference are written off from account 98 “Deferred income” to the credit of account 91 “Other income and expenses”.
Account 98 accounting entry “Deferred income” corresponds with accounts:
Account 99 “Profits and losses”
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 common species activities, as well as other income and expenses. The debit of account 99 “Profits and Losses” reflects losses (losses, expenses), and the credit reflects the profits (income) of the organization. A comparison of debit and credit turnover for the reporting period shows the final financial result of the reporting period.
Account 99 “Profits and losses” during the reporting year reflects:
- profit or loss from ordinary activities - in correspondence with account 90 “Sales”;
- the balance of other income and expenses for the reporting month - in correspondence with account 91 “Other income and expenses”;
- the amount of accrued contingent income tax expense, permanent obligations and payments for recalculation of this tax from actual profit, as well as the amount due tax sanctions- in correspondence with account 68 “Calculations for taxes and fees”.
At the end of the reporting year, when preparing annual financial statements, account 99 “Profits and losses” is closed. In this case, by the final entry of December, the amount of net profit (loss) of the reporting year is written off from account 99 “Profits and losses” to the credit (debit) of account 84 “Retained earnings (uncovered loss)”.
The construction of analytical accounting for account 99 “Profits and losses” should ensure the generation of data necessary for drawing up a profit and loss statement. This is what the chart of accounts 94n recommends.
Account 99 of the accounting entry “Profit and Loss” corresponds with accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 03 “Profitable investments in material assets” 07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 16 “Deviation in the cost of material assets” 19 “Value added tax on acquired assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 28 "Defects in production" 29 “Service industries and farms” 41 "Products" 43 “Finished products” 44 “Sales expenses” 45 “Goods shipped” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 58 “Financial investments” 68 “Calculations for taxes and fees” 69 “Calculations for social insurance and security” 70 “Settlements with personnel for wages” 71 “Settlements with accountable persons” 73 “Settlements with personnel for other operations” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 84 “Retained earnings (uncovered loss)” 90 "Sales" 91 “Other income and expenses” 97 “Deferred expenses” | 10 "Materials" 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 55 “Special bank accounts” 60 “Settlements with suppliers and contractors” 73 “Settlements with personnel for other operations” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 84 “Retained earnings (uncovered loss)” 90 "Sales" 91 “Other income and expenses” 94 “Shortages and losses from damage to valuables” 96 “Reserves for future expenses” |
Off-balance sheet accounts
Off-balance sheet accounts in the new chart of accounts for 2014-2015 are intended to summarize information on the availability and movement of assets temporarily in use or at the disposal of the organization (rented fixed assets, material assets in safekeeping, 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.
Account 001 “Leased fixed assets”
Account 001 “Leased fixed assets” is intended to summarize information on the availability and movement of fixed assets leased by the organization.
Leased fixed assets are accounted for in account 001 “Leased fixed assets” in the valuation specified in the lease agreements.
Analytical accounting for account 001 “Leased fixed assets” is carried out by lessors, for each object of leased fixed assets (by inventory numbers landlord). Leased fixed assets located outside Russian Federation, are accounted for separately on account 001 “Leased fixed assets”.
Account 002 “Inventory assets accepted for safekeeping”
Account 002 “Inventory assets accepted for safekeeping” is intended to summarize information about the availability and movement of inventory assets accepted for safekeeping.
Buying organizations record on account 002 “Inventory assets accepted for safekeeping” values accepted for storage in the following cases:
- receipt from suppliers of inventory items for which the organization legally refused to accept invoices of payment requests and pay them;
- receiving from suppliers unpaid inventory items that are prohibited from being spent under the terms of the contract until they are paid for;
- acceptance of inventory items for safekeeping for other reasons.
Supplier organizations record in account 002 “Inventory assets accepted for safekeeping” goods and materials paid for by buyers that are left in safe custody, issued with safekeeping receipts, but not taken out for reasons beyond the control of the organizations. Inventory assets are recorded on account 002 “Inventory assets accepted for safekeeping” at the prices specified in the acceptance certificates or in the payment request accounts.
Analytical accounting for account 002 “Inventory assets accepted for safekeeping” is carried out by owner organizations, by type, grade and storage location.
Account 003 “Materials accepted for processing”
Account 003 “Materials Accepted for Processing” is intended to summarize information on the availability and movement of raw materials and customer materials accepted for processing (raw materials supplied by customers), not paid for by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on production cost accounts, reflecting the associated costs (with the exception of the cost of raw materials and materials of the customer). The customer's raw materials accepted for processing are accounted for in account 003 “Materials accepted for processing” at the prices stipulated in the contracts.
Analytical accounting for account 003 “Materials accepted for processing” is carried out by customers, types, grades of raw materials and materials and their locations.
Account 004 “Goods accepted for commission”
Account 004 “Goods accepted on commission” is intended to summarize information about the availability and movement of goods accepted on commission in accordance with the contract. This account is used by commission agencies.
Goods accepted for commission are accounted for in account 004 “Goods accepted for commission” at the prices stipulated in the acceptance certificates. Analytical accounting for account 004 “Goods accepted for commission” is carried out by type of goods and organizations (persons) - consignors.
Account 005 “Equipment accepted for installation”
Account 005 “Equipment accepted for installation” is intended to summarize information about the availability and movement of all types of equipment received by the organization from the customer for installation. This account is used by contractor organizations.
The equipment is accounted for on account 005 “Equipment accepted for installation” at the prices specified by the customer in the accompanying documents.
Analytical accounting for account 005 “Equipment accepted for installation” is carried out for individual objects or units.
Account 006 “Strict reporting forms”
Account 006 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms stored and issued for reporting - receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. .
Strict reporting forms are accounted for in account 006 “Strict reporting forms” in the conditional valuation.
Analytical accounting for account 006 “Strict reporting forms” is maintained for each type of strict reporting forms and their storage locations.
Account 007 “Debt of insolvent debtors written off at a loss”
Account 007 “Debt of insolvent debtors written off at a loss” is intended to summarize information on the status of receivables written off at a loss due to the insolvency of debtors. This debt must be kept on the balance sheet for five years from the date of write-off to monitor the possibility of its collection in the event of a change property status debtors.
For amounts received in order to collect debts previously written off at a loss, accounts 50 “Cash”, 51 “Cash accounts” or 52 “Currency accounts” are debited in correspondence with account 91 “Other income and expenses”. At the same time, off-balance sheet account 007 “Debt of insolvent debtors written off at a loss” is credited for the indicated amounts.
Analytical accounting for account 007 “Debt of insolvent debtors written off at a loss” is maintained for each debtor whose debt is written off at a loss, and for each debt written off at a loss.
Account 008 “Securities for obligations and payments received”
Account 008 “Securities for obligations and payments received” is intended to summarize information on the availability and movement of guarantees received to secure the fulfillment of obligations and payments, as well as security received for goods transferred to other organizations (individuals).
If the guarantee does not specify the amount, then for accounting purposes it is determined based on the terms of the contract.
The amounts of collateral recorded in account 008 “Collateral for obligations and payments received” are written off as the debt is repaid.
Analytical accounting for account 008 “Securities for obligations and payments received” is maintained for each security received.
Account 009 “Securities for obligations and payments issued”
Account 009 “Securities for obligations and payments issued” is intended to summarize information on the availability and movement of guarantees issued to secure the fulfillment of obligations and payments. If the guarantee does not specify the amount, then for accounting purposes it is determined based on the terms of the contract.
The amounts of collateral recorded in account 009 “Collateral for obligations and payments issued” are written off as the debt is repaid.
Analytical accounting for account 009 “Securities for obligations and payments issued” is maintained for each security issued.
Account 010 “Depreciation of fixed assets”
Account 010 “Depreciation of fixed assets” is intended to summarize information on the movement of depreciation amounts by objects housing stock, external improvement objects and other similar objects (forestry, road facilities, specialized shipping facilities, etc.), as well as non-profit organizations for fixed assets. Depreciation on these objects is calculated at the end of the year according to established depreciation rates.
When disposing of individual objects (including sale, gratuitous transfer, etc.), the amount of depreciation on them is written off from account 010 “Depreciation of fixed assets.”
Analytical accounting for account 010 “Depreciation of fixed assets” is carried out for each object.
Account 011 “Fixed assets leased out”
Account 011 “Fixed Assets Leased” is intended to summarize information on the availability and movement of fixed assets leased out, if, under the terms of the lease agreement, the property must be accounted for on the balance sheet of the lessee (tenant).
Fixed assets leased are recorded on account 011 “Fixed assets leased” in the valuation specified in the lease agreements.
Analytical accounting for account 011 “Fixed assets leased” is carried out by tenant, for each object of fixed assets leased. Fixed assets leased out outside the Russian Federation are accounted for separately on account 011 “Fixed assets leased out.”
The main function of the chart of accounts for accounting is to track and record the business activities of the company. This article will discuss its structure and proper organization of analytical accounting. Our experts will also talk about changes in the chart of accounts that are relevant in 2017.
18.11.2016What is the chart of accounts for accounting in 2017?
For 2017, such a document as the chart of accounts for accounting is approved by Order No. 94n of the Ministry of Finance. It serves as the basis for the company to develop its own similar document - a work plan. This is consistent with PBU No. 1/2008, namely in paragraph 4 on the accounting policies of the organization. An accounting employee who deals with these issues must pay attention, first of all, to the specifics of the company’s business activities. After drawing up, the work plan in mandatory reflected in the accounting policies.
Working chart of accounts for accounting in 2017
In its structure, the chart of accounts for accounting in 2017 is an ordered system of coded lines for generalized information about the work of the company, which is expressed in monetary terms.
Mandatory for use is a unified chart of accounts, which is approved in accordance with the orders of the Ministry of Finance of our state (in 2017 this is No. 94n dated October 31, 2000). Companies of all forms of ownership, in addition to budget and credit, are required to use it.
Such a unified chart of accounts is the basis for the company to develop an individual working chart of accounts. But when compiling it, several requirements should be taken into account:
accounting regulations;
NK of our state;
Civil Code of the Russian Federation;
specifics of entrepreneurial activity.
The development of such a chart of accounts for a company for operational use is defined as an annex to its accounting policies, and must be approved by order by the management of this company.
Information table: accounts and subaccounts for accounting planning for 2017
Main sections of the accounting chart of accounts in 2017.
Let's take a closer look at all sections of the chart of accounts for accounting in 2017.
Section No. 1 - non-current assets (they define the company’s property, which includes funds of the main type + intangible assets + profitable investments in material values + transactions related to purchases, disposal and construction of assets), main accounting accounts - “01” - “05”, “07” - “09”.
Section No. 2 - production-type inventories (these are assets that participate in the production process once, while transferring their price value to manufactured products also once and in full), main accounting accounts - “10” - “11”, “ 14" - "16", "19".
Section No. 3 - production costs (accounting for all expenses that are associated not only with the manufacture of products, but also with their sale, this applies to both work and services), main accounting accounts - “20” - “21”, “23” ", "25" - "26", "28" - "29".
Section No. 4 - finished goods/products (this section includes that part of inventories of a material and production nature that are directly intended for subsequent sale), main accounting accounts - “40” - “46”.
Section No. 5 - cash (available funds are included here, as well as their movement (both in rubles and in foreign currency) - in accounts, cash registers, securities, payment documentation), main accounting accounts - “50” - “ 52", "55", "57" - "59".
Section No. 6 - settlements (such settlements should include intra-business settlements, both with legal entities and with individuals), main accounting accounts - “60”, “62” - “63”, “66” - “73”, “75” - “77”, “79”.
Section No. 7 - capital (this section includes all types of capital + shares + profit that remained undistributed (it is called uncovered loss) + target financial resources), main accounting accounts - “80” - “84”, “86”.
Section No. 8 is the financial result of the activity (the final result of the company’s business activity + income + expenses is entered here), the main accounting accounts are “90” - “91”, “94”, “96” - “99”.
Accounting accounts in 2017: active, passive, active-passive
The grouping of accounting accounts in 2017 is carried out according to the value of three parameters:
debit (Dt - receipt);
loan (Kt - expense);
Now a little about the characteristics of the accounts themselves:
active - show the state of the company’s property, the balance in this case is a debit (although it can be incoming and outgoing);
passive - reflect information about the origin and formation of this property, including liabilities on it (Dt shows a decrease in funds, Kt - an increase in funds, the balance in this case is a credit balance, indicating the amount of capital and liabilities);
active-passive - intended for settlements that are made with debtors and creditors (the balance can be both debit and credit, while Dt is an increase in accounts receivable and a decrease in accounts payable, Kt is the reverse indicators of debt).
How to organize analytical accounting correctly?
Analytical accounting helps ensure everyone understands the information taken into account. It depends on several factors:
Availability of automation of this accounting.
The level of this automation.
Software capabilities.
For analytical accounting, information is recorded:
in reference documentation;
into the structure of accounts/sub-accounts.
Can changes and additions be made to the working chart of accounts during 2017?
According to Russian legislation in 2017, changes and additions cannot be made to the working chart of accounts, which was specially created for company accounting, during the annual period. This is due to the fact that the facts economic activity companies (at the beginning of the reporting period and its end) may not coincide.
Planned changes for 2017
Several innovations related to accounting are planned for 2017:
On a unified coding of accounts and accounting lines.
About the chart of accounts, which will be supplemented.
What information should be entered into the working chart of accounts for accounting in 2017?
In 2017, it is mandatory to include a list of analytical accounts in the company’s working chart of accounts. If there is none, then the company’s accounting policy must specify the principles for maintaining such records.
Analytical accounting is needed to provide information in detailed form. Similar instructions are given in the Instructions for the Chart of Accounts. Let's look at this specific example: account “01” - fixed assets, in the analytics section is maintained for individual inventory objects, and account “10” - materials, for individual items, for example, grades or sizes.
The company's management in its accounting policy must indicate those elements for which analytical accounting will be carried out, indicating the accounts. These specified accounts do not need to be numbered, as additions may be made. If such numbering is available, they will be indicated as subaccounts in the working chart of accounts. This is mainly useful for analytical accounts of a consolidated type. For example, account “01” may contain subaccounts depending on the type of object - real estate, vehicles and under.
Fragment from accounting policy company: working chart of accounts (current for 2017)
Correlation between accounting accounts and balance sheet items
The balance sheet should be filled out, taking as a basis the balances of the accounting accounts for a certain reporting date (including the end of the two previous annual reporting periods). For example: for 2016 - account balances at the end of the named year (in our case 2016), as well as as of 12/31/15 and 12/31/14 are entered into the balance sheet.
Accounting for a business entity involves the use of a tool such as accounting accounts, used to group information by objects being monitored. They come in several types. The basis for numbering accounts is the Chart of Accounts for 2019 with explanations and entries. It is necessary to distinguish between the chart of accounts of commercial enterprises, as well as those intended for credit and budgetary sphere.
Due to the importance of the data that accounting provides, its regulation is carried out at several levels, including legislation. One of the regulatory bodies in this area is the Government of the Russian Federation represented by the Ministry of Finance of the Russian Federation.
The latest chart of accounts was introduced by Order of the Ministry of Finance in 2000 in order to reform current system accounting and its convergence with international accounting standards.
This document intended for use by all enterprises and organizations, with the exception of public sector entities and credit institutions. For the latter, specialized Plans have been developed that reflect the specifics of their activities.
Account types
Accounts are a grouping of information about certain accounting objects, which occurs based on the use of the principle double entry(that is, data is simultaneously recorded on the debit of the first account and the credit of the other).
If the account shows the property of the enterprise, then it is called active. These are accounts for recording fixed assets, materials, cash, goods, finished products, expenses, etc.
This type of account is characterized by the following: the balance of funds is shown as a debit (asset), the increase occurs in the debit, the decrease occurs in the credit of the account, the final balance is calculated by adding the balance at the beginning and the turnover in the debit of the account and subtracting the credit turnover from their amount.
Passive accounts are necessary to record information on the sources of creation of enterprise funds. These are accounts for accounting of authorized, reserve and additional capital, etc., as well as loans.
These accounts are characterized by the following: the balance is shown as a credit, the increase occurs on the credit, and the decrease occurs on the debit of the account, the final balance is calculated by subtracting the movement on the debit of the account from the amount of the initial balance and credit turnover.
In addition, active-passive accounts are also used; they can additionally be divided into:
- Accounts where the balance can be either a credit or a debit account at once. This is usually an account that reflects settlements with suppliers, customers, personnel, budget, etc.
- Accounts where the balance can only be active or only passive. First of all, these include financial performance accounts.
Chart of accounts for accounting 2019 with explanations and entries
Section I. Non-current assets
| Account number and name | Account type | Subaccounts, analytics | Explanations |
| Active | The account is maintained by the organization | ||
| Passive | Sub-accounts are opened by type of operating system | The account records the amounts accumulated during the use of fixed assets | |
| Active | Sub-accounts can be opened by type and object of value | The account records information about investments in material assets that are provided to others for temporary use for a fee. | |
| 04 Intangible assets | The account takes into account investments in intangible assets or R&D work | ||
| 05 Amortization of intangible assets | Passive | Sub-accounts are opened by type of intangible assets or R&D expenses | The account takes into account the accumulated depreciation during the use of intangible assets |
| 06 | Not applicable | ||
| 07 Equipment for installation | Active | Subaccounts are opened by type of equipment and its location | The account takes into account purchased equipment that must be installed in facilities under construction |
| 08/1. Acquisition land plots 08/2. Acquisition of natural resources 08/3. Construction of OS facilities 08/4. Acquisition of fixed assets 08/5. Acquisition of intangible assets 08/6. Transfer of young animals to the main herd 08/7. Purchasing adult animals 08/8. Carrying out R&D | The account accumulates costs for objects that will then be taken into account as fixed assets or intangible assets. | ||
| 09 Postponed tax assets | Sub-accounts can be opened by type of asset or liability | Deferred tax assets that have arisen are reflected in the account. | |
Section II. Productive reserves
| Account number and name | Account type | Subaccounts, analytics | Explanations |
| Active | 10/1. Raw materials 10/2. Purchased semi-finished products and components, structures and parts 10/3. Fuel 10/4. Containers and packaging materials 10/5. Spare parts 10/6. Other materials 10/7. Materials outsourced for processing 10/8. Construction Materials 10/9. Inventory and household supplies 10/10. Special equipment and special clothing in stock 10/11. Special equipment and special clothing in use | The account and its sub-accounts are accounted for various types raw materials and supplies intended for production activities | |
| 11 Animals for growing and fattening | Sub-accounts can be opened according to the place where animals are kept, species, age, etc. | The account takes into account the presence and movement of young animals, birds, etc. | |
| 12, 13 | Not applicable | ||
| 14 Reserves for reduction in the value of material assets | Passive | The account takes into account reserves created in case of deviation of the accounting value of available raw materials and materials from the market | |
| 15 Procurement and acquisition of material assets | Active | The invoice takes into account the cost of materials and supplies in transit | |
| 16 Deviation in the cost of material assets | Active-passive | Sub-accounts can be opened by inventory groups | The account takes into account the difference between the actual and accounting prices for the purchase of materials and inventories |
| 17, 18 | Not applicable | ||
| Active | 19/1. VAT on OS purchases 19/2. VAT on purchased intangible assets 19/3. VAT on purchased inventories | The account records information about VAT amounts paid to suppliers. | |
Section III. Production costs
| Account number and name | Account type | Subaccounts, analytics | Explanations |
| Active | Sub-accounts can be opened by type of cost or type of product | This account takes into account the costs of producing products, works or services for which the enterprise was organized | |
| 21 Semi-finished products of own production | Sub-accounts can be opened by storage location or name | The account records semi-finished products of own production | |
| 22 | Not applicable | ||
| 23 Auxiliary productions | Active | Sub-accounts can be opened by type of production | The account records production costs that are considered auxiliary to the main |
| 24 | Not applicable | ||
| Active | Subaccounts are opened by department or expense item | The account records expenses for servicing main and auxiliary production | |
| 26 General expenses | Subaccounts are opened according to expense items, place of origin, etc. | The account records expenses for management needs that are not directly related to production. | |
| 27 | Not applicable | ||
| Active | Sub-accounts can be opened by divisions, types of products, culprits, etc. | The account takes into account losses from production defects | |
| 29 Service industries and farms | Sub-accounts can be opened by type of production, according to their cost accounts | The account takes into account the costs of production produced by service industries and farms | |
| 30-39 | Not applicable | ||
Section IV. Finished products and goods
| Account number and name | Account type | Subaccounts, analytics | Explanations |
| 40 Release of products (works, services) | Active-passive | The account is used to record information about manufactured products, as well as to determine the deviation of the standard cost from the actual one. The account must be closed every month. | |
| 41 Products | Active | 41/1. Goods in warehouses 41/2. Products in retail trade 41/3. Container under goods and empty 41/4. Purchased products | The account records valuables that were acquired for resale |
| 42 Trade margin | Passive | The account records trade margins if goods for sale are recorded at sales prices | |
| 43 Finished products | Active | Sub-accounts can be opened by storage locations, groups or units of production | The account records the finished products that were produced at the enterprise |
| 44 Selling expenses | Subaccounts can be opened by items and types of expenses | The account records expenses that were incurred for the purpose of selling goods, works, services | |
| 45 Items shipped | Sub-accounts can be opened according to the location of the product or its type | The account is accounted for goods sold, the revenue from which cannot be recognized in accounting for some time | |
| 46 Completed stages of unfinished work | Sub-accounts can be opened by type of work | The account records completed stages of work that have independent significance | |
| 47, 48, 49 | Not applicable | ||
Section V. Cash
| Account number and name | Account type | Subaccounts, analytics | Explanations |
| 50 Cashier | Active | 50/1. Cash desk of the organization 50/2. Operating cash 50/3. Money documents | The account records the cash flow of the enterprise |
| 51 Current accounts | Subaccounts can be opened for all current accounts | The account records the movement of funds on bank accounts enterprises | |
| 52 Currency accounts | Sub-accounts can be opened for all accounts in foreign currency | The account records the movement of funds in the company’s bank accounts opened in foreign currencies | |
| 53, 54 | Not applicable | ||
| 55 Special bank accounts | Active | 55/1. Letters of credit 55/2. Check books 55/3. Deposit accounts | The account is accounted for monetary obligations in rubles and foreign currency contained in letters of credit, bills of exchange and other monetary documents |
| 56 | Not applicable | ||
| 57 Transfers on the way | Active | The account records amounts of money in rubles and foreign currency that have been sent but not yet credited for their intended purpose. | |
| 58 Financial investments | 58/1. Units and shares 58/2. Debt securities 58/3. Loans provided 58/4. Deposits under a simple partnership agreement | The account records the company's investments in bonds, shares, other securities, etc. | |
| 59 Provisions for impairment of financial investments | Passive | Sub-accounts can be opened for each reserve | The account records the funds set aside as a reserve in case of depreciation of financial investments. |
Section VI. Calculations
| Account number and name | Account type | Subaccounts, analytics | Explanations |
| Active-passive | The account records settlements with suppliers and contractors of the business entity | ||
| 61 | Not applicable | ||
| Active-passive | Sub-accounts can be opened under contracts, counterparties, etc. | The account records settlements with buyers and customers | |
| 63 Provisions for doubtful debts | Passive | The account is taken into account sums of money formed reserves for doubtful debts | |
| 64, 65 | Not applicable | ||
| 66 Calculations for short-term loans and borrowings | Passive | The account records information about short-term (up to 12 months) loans and borrowings received by the company | |
| 67 Calculations for long-term loans and borrowings | Subaccounts can be opened by type of credits and loans, organizations that issued them, etc. | The account records information about long-term (more than 12 months) loans and borrowings received by the company | |
| Active-passive | Sub-accounts are opened by types of taxes and fees | The account records the subject's payments for taxes and fees. | |
| 69/1. Social insurance calculations 69/2. Calculations according to pension provision 69/3. Calculations for mandatory health insurance | The account takes into account calculations of contributions to social funds | ||
| Subaccounts are opened for employees of the organization | The account records settlements with company employees for wages, payment of income on shares, etc. | ||
| Sub-accounts can be opened for accountable persons | The account records the amounts that were issued on account for production or administrative expenses | ||
| 72 | Not applicable | ||
| 73 Settlements with personnel for other operations | Active-passive | 73/1. Calculations for loans provided 73/2. Calculations for compensation for material damage | The account records settlements with company personnel for all types of settlements, except for salaries and reporting |
| 74 | Not applicable | ||
| 75 Settlements with founders | Active-passive | 75/1. Calculations for contributions to the authorized (share) capital 75/2. Calculations for payment of income | The account records settlements between the company and the founders |
| 76/1. Calculations for property and personal insurance 76/2. Claims settlements 76/3. Calculations of dividends and other income due 76/4. Calculations on deposited amounts | The account records settlements with debtors and creditors that cannot be classified as accounts 60 to 75 | ||
| 77 Deferred tax liabilities | Passive | Subaccounts are opened according to the types of assets or liabilities for which the tax difference | The subaccount is used to account for any tax liabilities that have arisen. |
| 78 | Not applicable | ||
| 79 On-farm settlements | Active-passive | 79/1. Calculations for allocated property 79/2. Calculations for current transactions 79/3. Settlements under a property trust management agreement | The account is used to account for settlements between branches, separate divisions, departments, etc. |
Section VII. Capital
| Account number and name | Account type | Subaccounts, analytics | Explanations |
| 80 Authorized capital | Passive | Can be opened for each participant | The account collects information on the creation and movement of authorized capital |
| 81 Own shares (shares) | Active | The account takes into account the movement of shares that were purchased by the joint-stock company from holders for further sale or cancellation | |
| 82 Reserve capital | Passive | The account reflects the formation and changes in reserve capital | |
| 83 Additional capital | Sub-accounts can be opened in the areas of creation and use | The account reflects the formation and change of additional capital | |
| 84 Retained earnings (uncovered loss) | Active-passive | Sub-accounts can be opened according to the areas of use of funds | The account reflects the movement of funds of retained earnings or uncovered losses of the entity |
| 85 | Not applicable | ||
| 86 Targeted financing | Active-passive | Accounts can be opened according to the purpose of funds and sources of financing | The account records the funds received for the implementation of targeted activities |
| 87, 88, 89 | Not applicable | ||
Section VIII. Financial results
| Account number and name | Account type | Subaccounts, analytics | Explanations |
| Active-Passive | 90/1. Revenue 90/2. Cost of sales 90/3. Value added tax 90/4. Excise taxes 90/5. Profit/loss from sales | The account collects information on current activities to determine the financial result. All information is grouped into subaccounts, after which it is written off to account 90/9 | |
| 91 Other income and expenses | 91/1. Other income 91/2. other expenses 91/9. Balance of other income and expenses | This account reflects information about other income and expenses not related to the main activity. At the end of the period, all sub-accounts are closed to account 91/9 | |
| 92, 93 | Not applicable | ||
| 94 Shortages and losses from damage to valuables | Active | The account records various shortages and losses, regardless of the identification of those responsible for them. | |
| 95 | Not applicable | ||
| 96 Reserves for future expenses | Passive | Subaccounts are opened by type of reserves | The account records reserve funds, which must be evenly allocated to production or sales costs |
| 97 Deferred expenses | Active | Subaccounts are opened by type of expense | The account takes into account expenses that were incurred in a given period, but actually relate to the future. |
| 98 Deferred income | Passive | 98/1. Income received for deferred periods 98/2. Free receipts 98/3. Upcoming debt receipts for shortfalls identified in previous years 98/4. The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables | The account records the income that the subject received in a given period, but in fact they relate to future periods. |
| 99 Profit and loss | Active-Passive | Necessary to obtain the final financial result for the current period. Upon registration annual report The account is closed at 84. | |
Off-balance sheet accounts
| Account number and name | Account type | Subaccounts, analytics | Explanations |
| 001 Leased fixed assets | Off-balance sheet | Sub-accounts can be opened for lessors or for fixed assets | The account records fixed assets that are leased from the company |
| 002 Inventory assets accepted for safekeeping | Sub-accounts can be opened by type of valuables, owners, storage locations, etc. | The account records the values accepted by the company for safekeeping. | |
| 003 Materials accepted for recycling | Sub-accounts can be opened by customers, types of raw materials, their locations, etc. | The account records the received raw materials and supplies, which are subject to processing into finished products. | |
| 004 Goods accepted for commission | Sub-accounts can be opened by product owners and product names | The account records goods that are accepted by the organization under a commission agreement | |
| 005 Equipment accepted for installation | Subaccounts are opened for objects or pieces of equipment | Typically the account is used by contractors; it takes into account the customer’s equipment that will be installed on site | |
| 006 Strict reporting forms | Sub-accounts can be opened according to the types of forms and their locations | The subaccount is used to account for the movement of strict reporting forms - books of receipts, diplomas, certificates, etc. | |
| 007 Debt of insolvent debtors written off at a loss | Subaccounts are opened for each debtor whose debt has been written off | The account is used to record debts that have been written off after the statute of limitations has expired. By law, they are listed on the balance sheet for another 5 years. | |
| 008 Security for obligations and payments received | Sub-accounts can be opened for each collateral received | The account is used to account for collateral received against obligations or goods | |
| 009 Security for obligations and payments issued | Sub-accounts can be opened for each security issued | The account is used to record collateral issued by the company to pay off its obligations | |
| 010 Depreciation of fixed assets | Sub-accounts can be opened for each object | The account is used to accumulate information about the depreciation of housing stock, improvement facilities, etc. | |
| 011 Fixed assets leased | Sub-accounts can be opened for tenants or for fixed assets | The account is intended for accounting for fixed assets that were leased, if according to the agreement they must be taken into account on the balance sheet of the lessee |
The chart of accounts was approved by order of the Ministry of Finance dated October 31, 2000 under No. 94n. This document contains a list of accounts acceptable for use in accounting and instructions for their practical use with detailed explanations of the purpose of all types of accounts.
Chart of accounts: why use it
Enterprises are required by law to use a chart of accounts that requires compliance with the rules double entry. It consists of a list of accounts with names and an indicative list of subaccounts for analytical accounting. With its help you can fix each business transaction at the enterprise in value and physical terms.
The General Chart of Accounts in 2017, approved by Order No. 94n, has not undergone any changes. It is allowed to be supplemented with your own accounts from available account numbers, but all such innovations must be pre-approved by the Ministry of Finance. To implement such a measure, you will need to argue for the need to expand the existing list for a specific company. Possible reason such a step is the specificity of the chosen direction of activity legal entity. This chart of accounts is not used on a general basis. budgetary enterprises And credit organizations. For them, the use of separate encodings is provided, taking into account the peculiarities of economic activity and reporting documentation. And for public sector employees, the Chart of Accounts in 2017 was changed by order No. 209n dated November 16, 2016. But this is a topic for a separate article, because... commercial organizations These changes were not affected.
Chart of Accounts: Structural Elements
The structure of the chart of accounts is characterized by the identification of 8 groups, each of which contains a number of synthetic accounts. The following table schematically represents the chart of accounts:
|
Section number |
Section title |
Accountsincluded in the section |
Partition characteristics |
|
Objects of non-current assets |
Describes the property of the enterprise, including investment resources. |
||
|
Inventory with a production purpose |
Assets directly involved in technological process production and immediately transferring the amount of their cost to the cost of future products. |
||
|
Production costs |
Production-type expenses, costs of selling products, services and work. |
||
|
Commodity and finished products |
Accounting chart of accounts broken down by inventories that are intended for sale. |
||
|
Funds in the form of monetary resources |
Monetary resources in all forms and currencies, by storage location. |
||
|
Settlements with third parties and intra-business type. |
|||
|
Accounting for all types of capital, shares and retained earnings. |
|||
|
Financial results |
Total values of income and expenses of the enterprise. |
You can download the chart of accounts on ]]> the website of the Ministry of Finance of Russia ]]>. It will show each code separately with its individual name and proposed standard account options for analytical accounting.
The chart of accounts contains another block of accounts, which differ in the way the value of assets is allocated to them from other types of accounts. They are called off-balance sheet, accounts are coded from 001 to 009.
Chart of accounts: table of account types
To implement the double entry rule accounts are divided into three categories :
- active type;
- passive type;
- active-passive variety.
Active accounting accounts are distinguished by the fact that they can only have debit balances; passive accounts are characterized by the presence of credit balances. Active-passive accounts involve the reflection of settlement transactions with different groups of debtors and creditors, so the final balance on them can be debit or credit.
The table of account types systematizes accounting accounts:
|
Account type |
Purpose |
Account numbers |
|
Inventory |
Accounting by types of MC and cash, only active accounts |
|
|
Calculating |
With their help, the chart of accounts suggests costing |
20, 28-30, 23, , , 44, , 98/1, 98/2, 98/3, 98/4 |
|
Contractual |
Reducing the final balance by the amount of your balance on active accounts |
02, 05, 59, 14, 63 |
|
Contra-complementary |
Increase or decrease in the valuation of property objects |
|
|
Calculated |
To take into account calculated values |
, , , , , , , |