Chart of accounts of business transactions. Main Accounts

The current chart of accounts (PS) in the Russian Federation was approved by the Ministry of Finance almost 17 years ago in 2000, and was edited in 2010. If a firm keeps records using the double entry method, it must use this chart of accounts, regardless of the legal form and form of ownership. The exception is state-owned enterprises and credit institutions.

The main task of the PS is to harmonize the accounting indicators and the indicators of the current current reporting. In order to use the accounts correctly, comments are given for each of them in the instructions of the Ministry of Finance.

What does the 2017 chart of accounts look like?

This is a scheme for registering and grouping indicators of the economic activity of an enterprise. These include assets, various liabilities, financial transactions, and so on. In the PS, the accounts of the first order (synthetic) and the second order (sub-accounts) are indicated. Based on the PS, companies create and approve a working chart of accounts with a complete list of all accounts. Accounting accounts are divided into:

• active;
• passive;
• active-passive.

Active Accounts

The closing and opening balances must be recorded in the debit of the account. Record the increase in the debit of the account, and the decrease in the credit.

List: 01, 03, 04, 06 - 10, 19 - 29, 41, 43 - 58, 60.2, 60.7, 62.1, 62.3 - 62.6, 62.11, 62.22, 62.44, 73, 75.1, 76.2, 76.22, 81, 90.2 - 90.8, 91.2, 94, 97.

Passive Accounts

The closing and opening balances must be recorded on the credit of the account. Record the increase on the credit of the account, and the decrease on the debit.

List: 02, 05, 42, 59, 60.1, 60.3, 60.6, 60.11, 60.22, 62.7. 77, 80, 82 - 83, 90.1, 91.1, 96, 98, 99.2.1, 99.2.3.

Active-passive accounts

Such accounts are either unilateral or bilateral. In the first case, the balance is either debit or credit, and in the second - both debit and credit. List: 11 - 16, 40, 60, 62, 68 - 69, 71, 75, 76.1, 76.3, 76.5 - 76.11, 76.55, 76.AB, 79, 84 - 90, 90.9, 91, 91.9, 99 - 99.2, 99.2.2.

Working Chart of Accounts 2017

It is not necessary to use all plan accounts. Each company has the right to have its own chart of accounts. We advise small companies to use the chart of accounts in the service.

On the Kontur.Accounting website, you can download the working chart of accounts of the balance sheet for 2017 for free.

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). At the same time, there are accounts. Let's present a list of accounting accounts used in 2019 in the table.

Current accounting accounts

The accounting accounts used in the Russian Federation are approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n and are mandatory for use by all organizations, except for credit and budgetary institutions. The specified Order of the Ministry of Finance approved both the Chart of Accounts for accounting for the financial and economic activities of organizations, and the Instruction for its application. This means that in the Order of the Ministry of Finance dated October 31, 2000 No. 94n, you can find a list of the accounting accounts themselves, a transcript to them and a list of corresponding accounts.

Based on the Chart of Accounts approved by the Ministry of Finance, the organization develops its own working Chart of Accounts, which is part of. At the same time, in the working Chart of Accounts, the organization can clarify the content of the accounting sub-accounts given in the Order of the Ministry of Finance, exclude and combine them, and also introduce additional sub-accounts.

But the organization is not entitled to change the name and purpose of synthetic accounts (Order of the Ministry of Finance of October 31, 2000 No. 94n).

Accounts: table

Here is a list of approved accounting accounts in the table. At the same time, we list only those accounts that were given names by Order of the Ministry of Finance dated October 31, 2000 No. 94n. Please note that the Order contains occupied positions for accounts that do not have names (for example, accounts 06, 13, 18, 30, 56, 74, 88).

When arranging the accounts in the table, we will present them in the order in which they are given in the Order of the Ministry of Finance dated October 31, 2000 No. 94n, and without indicating sub-accounts for synthetic accounts.

You can download the list of accounting accounts 2019 in tabular form

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

Structure

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

1. Debit turnover. It is the sum of all transactions that are reflected in the corresponding part of the account without an opening balance.
2. credit turnover. It represents, respectively, the sum of transactions reflected in the credit of the account without an initial balance.
3. Balance at the beginning and end of the period. The latter is determined by information about the initial balance in credit and debit turnovers.

Main Accounts

These include:

1. Assets. These accounts show the property of the enterprise. The balance (balance) on them can only be debit.
2. Passive. These items reflect the sources of the company's funds. The balance in this case is only credit.
3. Active-passive accounting accounts. They show settlements with contractors and suppliers, customers and buyers, accountable persons and other creditors and debtors.

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

Assets

It includes the following accounts:

1. Fixed assets - 01.
2. NMA - 04.
3. Materials - 10.
4. Main production - 20.
5. Finished products - 43.
6. Cashier - 50.
7. Settlement items - 51.
8. Currency accounts - 52.
9. Financial investments - 58.

Passive

In this part of the balance sheet there are such accounting accounts as:

1. Authorized capital - 80.
2. Reserve funds - 82.
3. Additional capital - 83.
4. Losses and profits - 99.
5. Calculations:

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

Active-passive part

It includes:

1. Profits and losses - 99.
2. Calculations:

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

Chart of accounts for accounting of financial and economic activities

It is used in companies of any form of ownership that use the double entry method. The plan is developed in accordance with the economic classification of accounts. It contains the titles and codes of articles of the first and second order. It, like the Instruction on the Application of the Chart of Accounts, was approved by the Order of the Ministry of Finance No. 94n.

Sections

There are only 8 of them:

1. Fixed assets.
2. Production stocks.
3. Production costs.
4. Finished goods.
5. Money.
6. Calculations.
7. Capital.
8. Financial results.

A separate section allocate off-balance sheet accounts.

Methodical material

Instructions for using the chart of accounts include:

1. Economic content, structure and purpose of each article.
2. The procedure in accordance with which synthetic accounting is kept.
3. Typical scheme of correspondence of articles.

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

Off-balance sheet items

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

Economic content

The instruction on accounting accounts establishes three categories on this basis. The methodological material provides features of the reflection of information on them. In particular:

1. Accounts of economic assets characterize the state of funds on a certain date. These accounts are all active. They have a debit balance. Analytical accounting is carried out in monetary and in-kind terms for each type of funds. The credit turnover shows the expense, and the debit turnover shows the receipt.
2. Accounts on sources of economic sr-in reflect a condition for certain date. These items form the liabilities side of the balance sheet. Instructions for the use of accounting accounts provide for the reflection of information separately for each source, as a rule, in monetary terms. The increase is shown on the credit, the expense - on the debit; balance - credit.
3. Accounts for financial results and business processes are necessary to ensure control over the supply (procurement), production and sale processes. These items are included in the asset balance.

Classification by structure and purpose

The accounting system includes:

Correspondence

A business transaction is considered as a documented fact of activity. It affects the financial condition of the enterprise. Reflection of each operation is carried out using the method of double entry in the accounts of accounting. It is also called correspondence. A double entry is a reflection of the operation on the debit of one and the credit of another balance sheet item. Encoding using accounting accounts is called an accounting entry. The content of the operation, its amount, the number of the primary documentation, in accordance with which the entry is made, the correspondence is indicated in the Registration Journal.

Payment

An accounting account is attached to each object of economic assets and source. As mentioned above, all articles are divided into three categories. Consider the order of calculation for the active part.

Reflection of the initial balance is carried out according to D. It also shows the receipt (increase) of economic funds. By K reflect their disposal (decrease). The final balance will always be debit, or equal to zero (in the absence of funds). In the process of counting turnovers (totals), the following cases may occur:

• The result of the turnover for D is equal to the indicator for K, Sk \u003d 0 with Cn equal to 0.
• The value for D > total for K, Sk will be debit.

Liability calculation

The reflection of the initial balance is always carried out according to K. The final balance will be credit. When calculating, there may be such cases:

• The turnover indicator for D is equal to the total for K, Sk \u003d 0 with Cn equal to zero.
• Result for D< значения по К, Ск будет кредитовым.

Turnover balance sheet

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

1. Article titles.
2. Starting balance.
3. Credit and debit turnovers for a certain (reporting) period.
4. Final remainder.

After counting over all graphs, three pairs of equalities are obtained:

1. The opening balance for D must correspond to the same indicator for K.
2. The total turnover for D is equal to the same value for K.
3. The final balance for D corresponds to the same indicator for K.

Balance

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

Conclusion

Accounting activities are of key importance for the enterprise. Reporting allows not only to track the movement of funds, to identify the most promising sources of their receipt. Drawing up a balance sheet, accounting for operations facilitates control over the company's activities. Indicators are used in the analysis of the enterprise. The prospects for the development of production depend on them.
Reporting is of key importance in the formation of tax documentation. In this regard, a specialist should be able not only to understand the names of accounts and the funds that are reflected in them. It is necessary to understand the order in which information should be indicated on them. To facilitate the work with accounts, the corresponding Instruction has been approved. It contains all the necessary information regarding the specifics of the calculation and reflection of funds for balance sheet items.

Chart of accounts - structured documentation that allows you to attribute certain operations to the appropriate sections. Consistent generalization of information allows you to make accurate calculations, determine key indicators. Not a single operating enterprise can do without the preparation of financial statements. The specialist involved in this work must be attentive and have certain knowledge. Errors in the preparation of documentation are quite difficult to correct.

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

All synthetic accounts that can be used in accounting are indicated in the Chart of Accounts. CHART OF ACCOUNTSorCOUNTING PLANcalled a systematicethe value of accounting accounts. According to the Chart of Accounts accounting should be organized at enterprises of allTbranches of the national economy of the Russian Federation, regardless of subordination, organizational and legal form and form of ownership. An exception are banks, budgetary and insurance organizations, where their own plans of accounts operate. The application of the Chart of Accounts provides: – uniformity in the construction of accounting for all business entities in the territory of the Russian Federation. - receiving comparable information and, as a result, generalized indicators on the scale of individual industries, associations of enterprises and the national economy as a whole. In the Plan, all accounts are summarized in eight sections : 1 - Non-current assets 2 - Inventories 3 - Production costs 4 - Finished products and goods 5 - Cash 6 - Settlements 7 - Capital 8 - Financial results capital. The final section is the one that generates information on financial results as the ultimate goal of the enterprise. Thus, each section combines accounts associated with a certain stage of the circulation of economic assets. Within each section, the accounts are arranged in a certain logical sequence. All synthetic accounts included in these sections are called balance sheets accounts - they participate in the formation of balance sheet items and serve to account for economic assets and their sources, owned by the enterprise and brought into circulation by them. The balance sheet accounts in the plan are assigned two-digit cipher (number). For example, the account "Cashier" is assigned the number 50. This means that on lYubong enterprise in any point of the country, account 50 reflects information about the availability of funds in the cash desk of the enterprise and their movement. Each account in the Chart of Accounts has Instruction (manual) for its applicationeniyu. It includes brief descriptions of the economic content and structure of all accounts and a general outline of their correspondence. After the balance sheets in the Chart of Accounts there is a list off-balance sheet accounts, designed to account for economic assets that do not belong to the enterprise, but are in its limited use, as well as funds taken by the enterprise for safekeeping (for example, leased fixed assets; materials accepted for processing; equipment accepted for installation; goods accepted for a commission, etc.). Off-balance sheet accounts are assigned three-digit room. Based on the Chart of Accounts, the enterprise develops working chart of accounts taking into account the specifics of the enterprise and the management tasks to be solved. The working chart of accounts is approved in the order on accounting policy. To account for specific operations, an enterprise can introduce additional synthetic accounts, fixing its decision in the accounting policy. To do this, each section of the Chart of Accounts provides free code numbers that allow, if necessary, to supplement the Plan with new accounts without changing the general numbering of accounts. Sub-accounts can be used by the enterprise at its own discretion - you can clarify their content, exclude, combine them, enter additional accounts. CHART OF ACCOUNTS FOR FINANCIAL AND ECONOMIC ACTIVITIES OF ORGANIZATIONS

• 1. The essence of the chart of accounts of financial and economic activities of the organization. Principles and objectives of developing a working plan of accounts for financial and economic activities of the organization.
• 2. Classification of accounting accounts according to various criteria. Optimization of the working chart of accounts of the organization's accounting.

Chart of accounts or accounting plan is a systematized list of accounting accounts required to account for business transactions in accordance with their economic content.

Chart of accounts approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (as amended on November 8, 2010). The chart of accounts is used in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that keep records using the double entry method.

The chart of accounts is a scheme for registering and grouping the facts of economic activity in accounting. It contains the names and numbers of synthetic accounts (accounts of the first order) and sub-accounts (accounts of the second order).

On the basis of this Chart of Accounts, organizations approve work plan accounting accounts, containing a complete list of synthetic and analytical accounts required for accounting.

The current Chart of Accounts contains synthetic accounts and sub-accounts. Synthetic accounts have numbers from 01 to 99, grouped into eight sections, based on the economic grouping of accounting objects and their participation in the activities of an economic entity. In each section there are free numbers that allow you to enter additional accounts. After balance synthetic accounts, an independent section presents off-balance accounts with three-digit numbers (001--011). They are designed to accumulate information about the presence and movement of values ​​temporarily in the use and disposal of the organization. To account for specific transactions, an organization can enter additional synthetic accounts into the Chart of Accounts using free numbers.

The sub-accounts provided for in the Chart of Accounts are used by organizations to detail the indicators of synthetic accounts. Organizations have the right to clarify the content, supplement, exclude or merge individual sub-accounts.

In the Instructions for the use of the Chart of Accounts, a description of synthetic accounts and sub-accounts is given, as well as a typical correspondence of accounts. In the event of occurrence of facts of economic activity or transactions, records (correspondence) for which are not provided for in the standard scheme, the organization supplements it, observing the unified methodological approaches established by the Instruction.

Analytical accounts are not indicated in the Chart of Accounts, the procedure for conducting analytical accounting is established by the organization independently on the basis of the Instructions for the application of the Chart of Accounts, as well as documents of the regulatory accounting system.

Thus, the Chart of Accounts and Instructions for its application are documents that combine state regulation and the possibility of independent choice by each business entity of the list of synthetic accounts and subaccounts necessary to reflect its activities.

3. The grouping of accounts according to homogeneous characteristics is called the classification of accounts.

Accounts are grouped according to the following criteria:

• - economic content;
• - by purpose and structure.

Classification by economic content shows what is accounted for in the accounts, what are the objects of accounting. This classification is based on the grouping of economic assets by composition and location and by sources of formation. In addition, business processes are taken into account on these accounts. Therefore, according to the economic content, the accounts are divided into three groups:

• -accounts for accounting for sources of economic funds (property);
• -accounts for accounting of sources of economic funds;
• -accounts for accounting business processes.

Accounts for accounting for economic assets are divided into four groups:

• 1) accounts for accounting for fixed assets;
• 2) accounts for accounting for intangible assets;
• 3) accounts for accounting for working capital;
• 4) accounts for accounting for long-term financial investments.

Accounts for accounting for sources of economic funds are divided into two groups:

• 1) accounts for accounting for sources of own funds (own capital);
• 2) accounts for accounting for sources of borrowed (attracted) funds.

Accounts for accounting business processes are divided into three groups:

• 1) accounts for accounting for the supply process;
• 2) accounts for recording the production process;
• 3) accounts to record the implementation process.

The classification of accounts by purpose and structure shows how accounting is kept on these accounts, the value of debit, credit and balance.

In this grouping, accounts are divided into the following groups:

main accounts. They are used to record and control the availability and movement of economic assets and sources of their formation. They are divided into tangible, intangible, cash, stock, current and loan accounts.

material accounts are intended for accounting and control of inventory items. Their peculiarity is that they can be checked by inventory of actual balances. All material accounts are active, the debit reflects the receipt, and the credit indicates the disposal of valuables. Balance - debit, means the balance of these values. Material accounts include 01 "Fixed assets", 10 "Materials", 40 "Product output", 41 "Goods", 45 "Goods shipped".

On an intangible account 04 “Intangible assets” reflects values ​​that do not have a significant material form, but participate in the production process or allow the company to receive income. This account is active. The debit reflects the receipt of intangible assets, the credit - their disposal. Balance - debit, means the balance of intangible assets.

On cash accounts reflects business transactions with cash. These accounts are also active. The debit balance means the balance of money. These include accounts 50 “Cashier”, 51 “Settlement account”, 52 “Currency account”, 57 “Transfers on the way”, etc.

Stock accounts are used to record and control the state and change of various funds (capitals) of the enterprise. These accounts are passive, the debit reflects the decrease or use of funds (capitals), the credit reflects their formation or increase. Credit balance - means the balance of funds (capitals). The stock accounts include 80 “Authorized capital”, 82 “Reserve capital”, 83 “Additional capital”.

On current accounts settlements with legal entities and individuals are taken into account, i.е. with debtors and creditors. In this regard, current accounts are divided into active, passive and active-passive. On active settlement accounts accounts receivable are taken into account. The debit of these accounts reflects the increase, and the credit decreases this debt. Debit balance means the balance of accounts receivable. Such accounts include 62 “Settlements with buyers and customers”, 73 “Settlements with personnel on other transactions”, etc. Accounts payable are taken into account on passive current accounts. A decrease is reflected in the debit of such accounts, and an increase in accounts payable is reflected in the credit. The credit balance means the balance of this debt. These accounts include accounts 60 “Settlements with suppliers and contractors”, 70 “Settlements with personnel for wages”, etc.

Active-passive accounts Current accounts have a detailed balance. A debit balance means the balance of receivables, and a credit balance means the balance of accounts payable. Such accounts include accounts 75 “Settlements with founders”, 76 “Settlements with various debtors and creditors”, etc.

Loan accounts are intended for accounting of operations on receipt and repayment of credits and loans. These accounts are passive. The debit reflects the repayment or reduction of loans and borrowings, and the credit their increase or receipt. The credit balance means the balance of received credits and loans.

regulatory accounts. Designed to clarify (regulate) the assessment of certain types of economic assets or their sources. They are opened in addition to the main accounts. Regulatory accounts are used to determine the value of these funds or their sources. For example, fixed assets are accounted for at cost. At this cost, they are taken into account during their operation. During operation, fixed assets wear out. The depreciation amount is calculated monthly and is accounted for in a separate account. Therefore, in order to clarify the valuation of fixed assets for a certain date, it is necessary to subtract the amount of their depreciation from the accounting (initial) cost. Residual value is the actual cost of fixed assets. Regulatory accounts include 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”, 42 “Trade margin”. These accounts are passive. They refine the valuation of objects that are accounted for in active accounts.

III group

distribution accounts. They are used to summarize and control certain types of costs of enterprises for their subsequent distribution between individual accounting objects or over periods of time. They are divided into collective-distributive and financial-distributive.

Separate expenses are collected on collection and distribution accounts during the month, and at the end of the month they are distributed among various accounting objects. These include accounts 25 “General production expenses”, 26 “General expenses”, 94 “Shortages and losses from damage to valuables”. These accounts are active. Expenses are collected on the debit, and their write-off is reflected on the credit. A feature of these accounts is that they do not have a balance at the end of the month and are not reflected in the balance sheet. Financial distribution accounts are designed to distribute income and expenses between reporting periods for uniform inclusion of expenses in production or production costs and accurate reflection in income accounting. These accounts include an active account 97 “Deferred expenses” and passive accounts 98 “Deferred income” and 96 “Reserves for future expenses”.

The value of financial distribution accounts is that they allow you to evenly reflect expenses and incomes for the corresponding reporting periods in order to correctly determine the final result of the enterprise.

Calculation accounts- are used to account for production costs for the production of products, the performance of work and the provision of services and determine their actual cost. These accounts are active. The debit reflects all costs, and the credit writes off the actual cost of products manufactured, work performed and services or services rendered. The debit balance means work in progress. These include accounts 08 “Investments in non-current assets”, 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and farms”.

Calculation accounts allow you to obtain information on costs and the volume of products produced, calculate the cost per unit of production, work performed, services. The cost of production affects the financial result of the enterprise.

Comparing Accounts- designed to obtain indicators that reflect the financial results of individual business processes or activities of the enterprise. They are divided into operational and financial results.

Operational-resulting accounts include account 46 “Completed stages of work in progress”.

A credit reflects the sale value or proceeds from the sale of the relevant funds, and a debit reflects the actual cost, as well as sales costs. Comparison of turnover and allows you to determine the financial result. If the amount of debit turnover is greater, then the difference shows the loss from the sale, and if the amount of credit turnover is greater, then the difference reflects the profit from the sale. This difference at the end of the month is transferred to account 99 “Profit and Loss”, therefore, operational-resulting accounts do not have a balance.

Financial results accounts are designed to record and control the financial results of the enterprise's economic activities. An example of such an account is account 99 No. Profits and Losses. The debit of this account reflects losses from sales and other non-realized expenses, and the credit - profit from sales and other non-operating expenses. When comparing turnovers, the final financial result is determined. Therefore, the debit balance reflects the loss, and the credit balance reflects the profit.

All listed accounts reflect the balances and movement of funds and sources of their formation belonging to the enterprise. If the accounts have a balance, then it is reflected in the balance sheet. Therefore, they refer to balance sheets. Funds that do not belong to the enterprise may participate in the economic activity of the enterprise. In addition, the enterprise may have conditional values ​​(forms of strict reporting), as well as receivables written off at a loss. These objects require control and accounting. Therefore, they are reflected in off-balance sheet accounts. A feature of these accounts is the reflection of operations on them in the way of an ordinary entry only on debit or only on credit. They never correspond with balance sheets.

Development of a working chart of accounts should become a natural continuation of the work on the organization of accounting after the development of accounting forms. To solve this problem, you can use the following rules:

• 1. The working chart of accounts should be a logical continuation of the forms of financial statements.
• 2. Synthetic accounts and sub-accounts for small businesses, as a rule, are reflected in the consolidated accounting registers as a separate line.
• 3. The construction of synthetic accounting has a tree structure.
• 4. You can combine separate synthetic accounts into one.
• 5. Analytical accounting has more opportunities for grouping information.

Thus, when developing a working chart of accounts, each organization optimizes the “official” chart of accounts, taking into account both the scale of activity and the organization of accounting.