CONCLUSION

Ministry of Higher Education

Moscow State Industrial University

Department of "Accounting and audit"

Abstract on the discipline: "Theory accounting»

On the topic: "Classification of accounting accounts"

Completed: gr.4232

Sivenkova Svetlana

Checked:

Assoc. Gribanova O.V.

Moscow 2004

1. Introduction

2. Classification of accounts by economic content and by purpose and structure (general characteristics)

3. Concepts and characteristics of main accounts

4. Regulatory accounts

5. Distribution accounts

6. Calculation accounts (production costs)

7. Matching accounts

8. Financial performance accounts

9. Off-balance sheet accounts

10. Conclusion

11. References

Introduction

The founder of accounting, an outstanding mathematician, the Franciscan monk Luca Pacioli (1445-1517) emphasized that the chart of accounts is "nothing more than the proper order established by the merchant himself, with the successful application of which he receives information about all his affairs and that they are going whether his business is successful or not." Thus, already in those days it was assumed that the owner of the enterprise had some goal related to the organization of accounting for the facts of economic life. However, it involves different people pursuing different goals. Therefore, the "proper order" varies from person to person. Since the conflicting interests of those involved in these processes always dictate conflicting requirements for the results of economic activity presented in accounting, it is inevitable that any chart of accounts cannot represent a logically consistent system, but is the result of a compromise between various groups of persons participating in economic activities. processes.

Chart of accounts - a systematic list of accounting accounts, which is based on the classification of accounts according to their economic content:

§ Accounts for property accounting;

§ Accounts for accounting for the sources of formation of property;

§ Accounts for recording business processes and their results.

By order of the Ministry of Finance of the Russian Federation, the current Chart of Accounts was introduced on January 1, 2001. The instruction for its application establishes uniform approaches to the application and reflection of homogeneous facts of economic activity in the accounts of accounting.

Accounting at an enterprise of any form of ownership and subordination, any sector of the national economy must be organized according to this Chart of Accounts (except for banking and budgetary organizations). To account for specific operations, enterprises may, in agreement with the Ministry of Finance of the Russian Federation and the Ministry of Economy Russian Federation if necessary, enter additional account codes in the Chart of Accounts. The Chart of Accounts contains the names and codes of synthetic accounts (I order) and sub-accounts (II order). All accounts are grouped into sections.

1. Classification of accounts by economic content and by purpose and structure (general characteristics)

Accounting should have a system of accounts that would adequately reflect and characterize all the financial and economic activities of the organization, contribute to the operational management and management of the organization, control over the fulfillment of tasks, identify and optimize the use of on-farm reserves. For these purposes, accounting accounts are divided into economically homogeneous groups; their grouping and classification makes it possible, instead of studying each account separately, to confine ourselves to considering homogeneous groups of accounts. Knowing the characteristic properties of a group of accounts, one can have an idea of the functions of each individual account.

Thus, the classification of accounting accounts is their grouping on the basis of the homogeneity of the economic content of the indicators of property, liabilities and business transactions reflected in them.

In the course of grouping by accounting objects, accounts are combined to obtain indicators:

Ø property in terms of composition and location;

Ø property by sources of its formation;

Ø on business transactions in the areas of supply, production and sales.

The classification of accounts by economic content is shown in Fig. 1.

Fig.1. Classification of accounts by economic content

2. Concept and characteristics of main accounts

The main accounts are used to control the presence and movement of property in terms of composition and location, as well as the sources of its formation. They are the main ones, because the objects accounted for on them serve as the basis for the economic activity of the enterprise.

accounting accounts

Fig.2. Classification of accounts according to their structure

Main accounts are divided into three subgroups

1. Main active accounts- are used to control and record fixed assets, intangible assets, material and cash, as well as settlements with debtors (01 "Fixed assets", 03 "Profitable investments in tangible assets", 04 "Intangible assets", 08 "Investments in fixed assets”, 10 “Materials”, 51 “Settlement accounts”, etc.) All of them have the same structure and can only have a debit balance. The debit of the accounts shows the initial and final balance, as well as the receipt of material and monetary resources, and the credit shows their disposal.

Structure of the main active account:

2. Basic passive accounts are used to record and change capitals, funds, received financing and donations, credits, loans, obligations of the organization and settlements with creditors (80 "Authorized capital", 82 "Reserve capital", 83 " Extra capital”, 84 “Retained earnings ( uncovered loss)”, 66 “Calculations for short-term loans and loans ", etc.) The balance on them can only be credit, it shows the presence of own and borrowed sources and debt to other organizations and individuals. The credit of these accounts reflects the presence, increase in sources and debt.

Structure of the passive main account:

3. Main active-passive (settlement) accounts designed to account for the settlements of this organization with different organizations and persons. These accounts keep records of settlements simultaneously with debtors and creditors or with one organization, which, being a debtor after several operations, can turn into a creditor or vice versa (68 “Calculations for taxes and fees”, 69 “Calculations for social insurance and security”, 70 “Settlements with personnel for remuneration”, etc.) Therefore, the same account can be both active and passive.

If a synthetic account has both a receivable and accounts payable the account becomes active-passive. To determine the balance on such accounts, one should not limit oneself to comparing the amounts of debit and credit turnovers on synthetic accounting accounts, since the amount credited to debtors cannot be offset against accounts payable to other organizations. The balance can be displayed in an analytical context, i.e. for each organization, person and payment. In the balance sheet, it is shown expanded, i.e. the debit amount is reflected in the balance sheet asset, and the credit amount is reflected in the balance sheet liability. The structure of active-passive accounts is presented on account 76 “Settlements with various debtors and creditors”.

The structure of the active-passive main account (thousand rubles)

3. Regulatory accounts

Regulatory accounts are opened only in addition to the main accounts. They are intended to clarify (regulate) the valuation of the object accounted for in the main accounts; by the amount of their balance, they reduce or increase the balances of the property of the main accounts. Regulatory accounts are divided into:

Ø Counter;

Ø Additional;

Ø Contrary-additional.

Contra accounts - reduce the balance of property on the main accounts by the amount of their balance. Depending on this, they are divided into contractive and contrapassive accounts. Contract accounts are intended to clarify the balance of the main active accounts. Two accounts are involved here: Main and Regulatory. The main account acts as an active account, and the regulatory account acts as a passive one (opposing or contractive). A contract account reduces the balance of the main active account by the amount of its balance, for example, account 02 "Depreciation of fixed assets" to account 01 "Fixed assets", account 05 "Depreciation of intangible assets" to account 04 "Intangible assets".

Fixed assets in accounting until the moment of liquidation or sale are accounted for at their original cost. However, in the process of use, they wear out, lose their value by the amount of accrued depreciation. To know the residual value of fixed assets at the time of liquidation or sale, it is necessary to subtract the depreciation amount from the initial cost.

contrapassive account is intended to clarify the amounts of sources of property - liabilities accounted for in a passive account. Balance on counter passive account reduces the size of the main account source. Here, the main account acts as a passive account, and the regulating (contra-passive) account acts as an active one. For example, account 26 "General expenses" in relation to the passive account 90 "Sale" (according to the accepted accounting policy of the organization). During the reporting period, general business expenses are recorded on account 26 "General business expenses", and at the end of the reporting period they are written off to account 90 "Sale", thereby reducing the receipt of the asset recognized as revenue, i.e. Dt 90 Kt 26.

Additional accounts unlike contractual ones, they do not reduce, but rather increase the balance of property on the main accounts by the amount of their balance. Depending on which account is supplemented, they are divided into active and passive.

Additional active accounts supplements the balance of the main active accounts by the amount of its balance. Here, the regulatory and main accounts are active. So, account 15 keeps records of transportation and procurement costs for the procurement and delivery of material. It acts as a regulatory additional account to the 10th account. In the same time actual cost purchase of materials consists of their cost at purchase prices and transportation and procurement costs.

Additional passive account supplements the balance of the corresponding main passive account by the amount of its balance. Here, both accounts act as passive accounts, for example, account 63 “Reserves for doubtful debts” in relation to account 91 “Other income and expenses”. Account 63 is designed to record the status and movement of reserves for doubtful debts. Doubtful debt is the accounts receivable of the organization, which is not repaid on time and is not secured by appropriate guarantees. The allowance for doubtful debts is created at the expense of income based on the results of the inventory accounts receivable organizations. Unused reserves are eventually added to the income of the corresponding reporting period. Therefore, account 63 acts as a regulatory additional account to account 91 “Other income and expenses”.

Counter-additional accounts combine the signs of additional and contra accounts. An example is account 40 "Output of products (works and services)". If postings are divided on this account using the additional entry method, then the account acts as an additional settlement account, when entries are made on the account using the red reversal (reduction) method - as a contra account.

4. distribution accounts

Distribution accounts are divided into two groups:

Ø Collection and distribution;

Ø Budget-distributive.

Collection and distribution accounts are used to account for expenses that, at the time they are incurred, cannot be directly attributed to a specific product manufactured or sold. At the end of the month, these costs are attributed to a specific type of product in accordance with the accepted methodology. This group of accounts includes accounts 25 “General production expenses”, 26 “general expenses”, 44 “Sales expenses”, etc.

Account 25 "General production costs" - takes into account the costs associated with servicing the main and auxiliary production:

· Depreciation and maintenance of buildings, structures and inventory;

Current repair (types of repair) of buildings, structures and inventory;

· Testing, experience and research; rationalization and invention;

· Occupational Safety and Health;

· Losses from spoilage during storage in workshops;

· Losses from underutilization of parts, assemblies and technological equipment;

Shortage material assets and work in progress (less surplus);

· Other similar expenses.

Account 25 is active and collectively distributive. During the month, all expenses are collected on the debit of account 25. At the same time, postings are made: D-t account 25 K-t account: 10 “Materials”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 50 “Cashier”, 51 “Settlement accounts”, 71 “Settlements with accountable persons”, etc. At the end of the month, the said expenses are distributed according to the credit of account 25, i.e. writing off to the debit of the account: 20 “Main production”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, etc. The procedure for distributing overhead costs between individual accounting objects is regulated by the relevant regulatory assets.

Account 26 "General business expenses" - covers management and business expenses that are not directly related to the production process:

· Administrative and managerial expenses;

· Depreciation deductions for full restoration and expenses for the repair of fixed assets for management and general business purposes;

· Rent for general purpose premises;

· Expenses for payment of information, audit and consulting services;

· Costs for training and retraining of personnel;

Hospitality expenses related to commercial activities: expenses for official receptions, dinners, transportation, attendance at cultural and entertainment events, buffet service during negotiations, payment for translation services, etc.

Account26 is active and collectively distributive. During the month, expenses are collected in the debit of this account, which is ensured by the following entries: Dt account 26 Kt account: 02 “Depreciation of fixed assets”, 10 “Materials”, 70 “Settlements with personnel for wages”, 50 Cashier, 51 Settlement Sets, etc. At the end of the month, distribution is made from the credit of account 26, i.e. debit to other accounts. At the same time, entries are made: Dt account: 08 “Investments in non-current assets”, 20 “main production”, 90 “Sale”, etc. Set count 26.

The procedure for the distribution of general business expenses between individual accounting objects is regulated by the adopted organization accounting policy, which may provide for the write-off of general business expenses directly to account 90 "Sale".

The structure of collection and distribution accounts

Budgetary distribution accounts designed to distribute expenses between separate reports (budget) periods; they are divided into active and passive.

An example of an active budgetary distribution account is account 97 “Deferred expenses”, which takes into account expenses incurred in this reporting period, but related to future reporting periods. In particular, the account reflects the expenses associated with mining preparation works; preparatory work for production in seasonal industries; the development of new enterprises, industries, installations and units; land reclamation by uneven repairs of fixed assets during the year (when the organization does not create an appropriate reserve or fund); etc. The debit of account 97 takes into account the costs at the time of their commission (occurrence). At the same time, entries are made: Dt account 97 Kt account: 10 “Materials”, 50 “Cashier”, 51 “Settlement accounts”, 60 “Settlements with suppliers and contractors”, etc. Credit account 97 shows a write-off these expenses for production expenses (sales expenses) or for other sources with their inclusion in the debit of accounts 08 “investments in non-current assets”, 20 “main production”, 26 “General expenses”, 44 “Sales expenses”, etc.

The structure of the active budgetary distribution account:

An example of passive budgetary distribution accounts are accounts 98 and 96. Account 98 “Deferred income” takes into account income received (accrued) in the reporting period, but related to future reporting periods. These include rent or rent, payment for public utilities, revenue from freight transportation, for the transportation of passengers on monthly and quarterly tickets, a subscription fee for using communication facilities, etc. in addition, the account takes into account future receipts of debts for shortages identified in the reporting period for previous years, as well as the difference between the amount, recoverable from the perpetrators, and the book value of the shortage of valuables, as well as gratuitous receipts.

The credit of account 98 reflects the amount of income received in the reporting period, but related to the future reporting period. At the same time, the records are divided: Kt account 98 Dt account: 58 “Long-term financial investments”, 50 “Cashier”, 51 “Settlement accounts”, 52 “Currency accounts”, etc. The debit of account 98 shows the amount of income , transferred to the relevant accounts upon the onset of the reporting period to which these incomes relate, which is documented by posting: ”, 91 “Other income and expenses”, etc.

Account 96 "Reserves for future expenses". Reflects the amounts set aside in the prescribed manner for the purpose of evenly including expenses and charges in production costs or selling expenses. In particular, reserves may be reflected in this account:

· Upcoming vacation pay (including payments for social insurance and security) of employees of the organization;

· For the payment of annual remuneration for the length of service;

Repair of fixed assets (if provided for in the even policy of the organization);

production costs for preparatory work in seasonal industries;

· Future costs of land reclamation and implementation of other environmental measures;

· Warranty repair and warranty service and for other purposes of a similar nature.

According to the credit of the named account, sources of funds are accumulated by monthly deductions for certain purposes permitted by the relevant legislative and other regulatory acts, which are made records K-t account 96 Dt account: 08 “Investments non-current assets”, 10 “Materials”, 20 “Main production”, 25 “General production expenses”, 26 “general expenses”, 97 “Deferred expenses”, etc.

The debit of account 96 reflects the actual expenses and payments at due date for the relevant purposes, which are documented by postings: Dt account 96 Kt account: 02 “Depreciation of fixed assets”, 10 “Materials”, 21 “Semi-finished products of own production” , 51 "Settlement Sets", 69 "Settlements for Social Insurance and Security", 70 "Settlements with personnel for wages", etc.

The structure of the passive budgetary distribution account:

5. Calculation accounts (production costs)

Cost accounts reflect production costs, which are taken into account when compiling cost calculations to determine the actual cost of specific types of products. The debit of the calculation accounts takes into account actual costs, and the credit - the output of products during the month at the standard (planned) cost or at scientific prices (wholesale and contract), and at the end of the month - at the actual cost. This group of accounts includes: 20 “Main production”, 21 “Semi-finished products of own production”, 29 “Service production and farms”, 44 “Sales expenses”, 08 “Investment in non-current assets”.

Structure of settlement accounts:

Entries on account 20 "Main production" are carried out in a certain order. The debit of account 20 during the month reflects:

Direct costs (02 "Depreciation of fixed assets", 05 "Depreciation intangible assets”, 10 “Materials”, 16 “In the value of material”, 19 “VAT on acquired values”, 70 “Costs for social insurance and security”, etc.);

· Expenses of auxiliary productions (23);

· Indirect costs (25 "General production costs", 26 "General expenses");

· Losses from marriage (28).

The credit of account 20 during the month reflects the output of products at the standard (planned) cost or at discount prices, which is adjusted at the end of the month and brought to the actual cost by two methods: red reversal and additional entry.

The red storno method is applied when the actual cost is below normal. The difference is written in red ink. This means that the original amount is reduced by the amount of the difference. At the same time, an entry is made: Dt sch.43 “finished products” Kt sch.20.

The additional entry method is used when the actual cost exceeds the standard one. In this case, an additional entry is made with ordinary ink, which is drawn up by posting: Dt sch.43 " Finished products» Set sc.20.

If the organization uses account 40 “Output of products (works, services)” to account for output, then it is used next order: actual production costs are taken into account within a month on the debit of account 20, and at the end of the month, on the credit of this account, the actual cost of manufactured products is shown. The output of products during the month is reflected at the standard (planned) cost or at discount prices in the debit of account 43 and the credit of account 40. At the end of the month, the actual cost of manufactured products is written off from the credit of account 20 to the debit of account 40. At the end of the month, the deviation of the actual cost from standard (planned) or accounting prices (+;-) and is done wiring D-t sch.40 Kt sch.90.

6. Matching accounts

Comparing accounts compare two estimates and identify the result of financial activity (income and expenses). Accounts 90 "Sales" and 91 "Other income and expenses" can serve as an example of matching accounts.

Comparing account structure:

7. Financial performance accounts

The financially efficient accounts include the active-passive account 99 “Profit and Loss”, which is both a financially efficient and matching account. As a financially effective account, it reveals the final financial results– profits or losses, and the comparison of the debit part of the account (loss) with the credit part of the account (profit) is reflected as a matching account.

The final financial result (net profit or net loss) is composed of:

Profit or loss from ordinary activities (account 90 "Sale")

Balance of other income and expenses (account 91 “Other income and expenses”)

· Losses, expenses and incomes due to extraordinary circumstances in the activities of the organization, etc. – in correspondence with the accounts of accounting for material values, settlements with personnel for wages, Money and so on.

Accrued payments of income tax and payments for recalculation of this tax from actual profit, as well as the amount due tax sanctions(Dt 99 Kt 68).

At the end of the year, net profit is determined, i.e. the final financial result of the organization, which is the basis for declaring dividends and other distribution of profits. December closing entries amount net profit(loss) is debited from account 99 “Profit and loss” to the credit (debit) of account 84 “Retained earnings (uncovered loss)”, and account 99 “Profit and loss” is closed.

The structure of the financial and performance account (99 account):

8. Off-balance sheet accounts

Accounts are divided into two groups:

Ø Balance

Ø Off-balance sheet

balance accounts- all accounting accounts combined into one system, having correspondence with each other and providing accounting for all financial and economic activities of the enterprise.

Off-balance sheet accounts- these are accounts, the balances of which are not included in the balance sheet, but are shown behind its total, i.e. for balance.

Some organizations do not pay due attention to off-balance sheet accounts, which in practice leads to a weakening of the control functions of accounting. Off-balance accounts are used to account for values that do not belong to the organization, but are at its disposal or in its custody for a certain time, as well as to control individual business transactions. In particular: leased fixed assets; inventory items accepted for responsible storage; materials accepted for processing; goods accepted for commission; equipment accepted for installation; letterhead strict accountability; written-off debt of insolvent debtors; securing obligations and payments received; depreciation of fixed assets; leased fixed assets. Off-balance accounts include accounts: 001, 002, 003, 004, 005, 006, 007, 008, 009, 010, 011.

The use of off-balance accounts contributes to the solution of such problems as:

§ Ensuring control over the use of material assets that do not belong to this organization in accordance with applicable laws and regulations;

§ Control over the safety of material assets listed on zabalnovyh accounts;

§ Timely execution of documents for the entry and disposal of these funds accounted for on off-balance accounts;

§ Ensuring the correct organization of accounting on off-balance accounts;

§ Comprehensive and full information on the status of off-balance accounts for the needs of management, assessing the creditworthiness and financial stability of the organization.

The main feature of off-balance accounts is that they are kept without using the double-entry method; entries are made only in the statements under the columns "Income and expense". This means that when the objects to be taken into account are received, they are added, and when they are disposed of, they are written off.

Off-balance sheet structure:

Future expenses

Opening balance - expenses incurred in previous periods, but relating to future periods.

turnover - accrual of expenses incurred in previous periods, on the expenses of the period to which they relate

Turnover - expenses incurred in the current period at the expense of future periods

End balance - debit

The economic content of the information recorded on the account indicates the object for which the account is intended to be reflected. The economic content of the accounts determines the list of indicators of economic activity that the accounting system is able to generate.

The classification of accounts by economic content allows you to determine the list of accounts or their homogeneous groups that are necessary to reflect economic activity enterprises, associations, industries. In addition, it provides a unified understanding of the principles of reflection and generalization of economic activity and a uniform construction of an accounting system on a national economic scale.

Classification of accounting accounts according to their economic content with division into accounts household funds, processes and sources of formation of these funds allows you to select all the accounts necessary for accounting, establish unity and differences in the methodology for reflecting information on them and obtaining the necessary indicators to monitor the implementation of the plan, spending funds and the safety of property, for analyzing economic activity. Classification of accounts according to their economic content is possible on other grounds.

We can draw the following conclusions, according to the considered sections and in general for the course. Section I reflects the concept of classification of accounts, i.e. what the classification itself is essentially based on, its basis and initial data. Section II considers the “skeleton” of the classification itself, its specialization by groups of accounts: accounts of economic assets, accounts of economic processes and sources of formation of economic assets, where attention is paid in more detail to the distribution of active and passive accounts. In general, we can conclude that the purpose and objectives of this work have been fully completed and the issue has been fundamentally studied.

Bibliography:

1). Yu.A. Babaev, Theory of Accounting, - M; 2003

2). V.F. Paly, Ya.V. Sokolov, Accounting Theory, - M; “Finance and statistics”, 1984.

3). A.T. Goloviznina, O.I. Arkhipova, Accounting Theory, _ M; 2004.

4). L. Pacioli. Treatise on Accounts and Records. M.: Finance and statistics, 1994.

5). I'M IN. Sokolov // Accounting, No. 11, 1996.

Based on the classification of accounts by economic content, a technical classification is built, i.e. classification by purpose and structure of accounts.

By purpose and structure, three groups of accounts are distinguished (Table 5).

The first - the main - accounts for the reflection and control of economic assets and their sources.

The second - regulatory - accounts that regulate the assessment of balance sheet items.

The third - operational - accounts for the reflection and control of individual processes of circulation of economic assets.

Classification of accounts by structure and purpose to a greater extent uses the relationship of accounts with the balance sheet, reflecting the purpose of the accounts and their structure. This classification provides answers to the questions: why are certain accounts needed, what indicators can be obtained using individual accounts in order to effectively manage the organization.

For example, account 10 "Materials" - shows the state and movement of material assets, the account is active; account 20 "Main production" - shows the costs and is used to calculate the cost of production.

Table 5

Classification of accounts by purpose and structure

Account group	Subgroup of accounts	accounting account	Structure (structure) of the account
Main	Inventory (funds accounts)	01 Fixed assets 04 Intangible assets 10 Materials 43 Finished products 41 Items Cash 5 1 Settlement accounts 52 Currency accounts	Active
	Settlement (monetary)	62 Settlements with buyers and customers 60 Settlements with suppliers and contractors 70 Settlements with personnel for wages 68 Settlements with the budget for taxes and fees 76 Settlements with various debtors and creditors	Active-passive
	Organization capital accounts (stock)	80 Authorized capital 82 Reserve capital 83 Additional capital 86 Special-purpose financing	Passive
Regulating (nominal)	Counter (contractual)	02 Depreciation of fixed assets 05 Depreciation of intangible assets 42 Trade margin	Passive
	Additional	14 Provisions for impairment of tangible assets 59 Provisions for impairment of investments in securities 63 Provisions for doubtful debts	Passive
	Contra-additional	16 Deviations in the value of material assets	Active-passive
Operating	1) Distribution: a) Collective-distributive b) Control and distribution (budgetary and distribution)	25 General production expenses 26 General expenses 44 Selling expenses 97 Deferred expenses 98 Deferred income 96 Provisions for future expenses	Active Active Passive Passive
	2. Operational and costing	20 Main production 23 Auxiliary production 28 Defective production 08 Investments in non-current assets	Active
	1. Matching: a) Operational and resultant b) Financial results	90 Sales 91 Other income and expenses 99 Gains and Losses	Active-passive Active-passive

Consider the characteristics of each group of accounts.

The main ones, they are also called capitalized accounts, accumulate the resources of the organization, the operation of which should bring profit (income). These are accounts of economic means (values) and sources of their formation. Together they characterize the property status of the organization and contain the basic data for compiling the balance sheet.

These accounts are divided into 3 types - inventory - active, settlement - active-passive and capital accounts - passive.

First group.inventory accounts include tangible assets and cash. Each account takes into account the presence, receipt and disposal of a certain type of funds that have in-kind.

real and non-real expression. These include accounts of fixed assets, intangible assets, inventories and cash (monetary accounts). All inventory accounts are active, the balance can only be debit. Debit turnovers mean the receipt of this type of funds, and credit turnovers show their disposal.

In analytical accounting, entries in property and material accounts are made not only in monetary terms, but also in quantitative terms, indicating natural indicators of the presence, receipt and disposal of this type of material assets for each individual item in opened cards (inventory cards, accounting cards for materials, finished products ).

Analytical accounts (cards) of property and inventories are divided in current accounting by groups, location and materially responsible persons responsible for their safety. The debit and credit items recorded on the inventory accounts are recorded in the same estimates, as a result of which the balance of the inventory accounts shows the real balance of property and material assets. Checking the balances of inventory accounts is carried out by inventory, in which they recount, weigh, measure specific types of funds, and compare the results of the inventory with the balances of inventory accounts, after which the accounting data is specified. The construction of an inventory account can be presented in the form of a table.

The balance of this account can only be debit - it reflects the balance of this type of funds and is recorded in the balance sheet as an asset. Cash accounts are also called monetary.

Settlement account - used for accounting and control of settlement, credit and loan relations of the organization with other organizations and persons. They reflect receivables and payables and take into account all its changes. Since the calculations are carried out in monetary terms, this group of accounts also belongs to monetary ones. Account balances are usually variable. In some reporting periods it is debit, in others it is credit. Such accounts, as a rule, have a detailed balance. Accounts of this group are active-passive, General scheme structure of the active-passive account.

Thus, reflecting the relationship with various debtors and creditors on the active-passive settlement account, it is necessary to display the debit and credit balance separately so as not to distort the amounts of receivables and payables in the balance sheet.

Example

"Turnover sheet for settlements with various debtors and creditors"

Name analytical accounts	opening balance	ending balance

JSC "Typography"
JSC "Avtomash"
JSC "Mebel"

If you show a rolled-up balance of 700 rubles. (6700-6000) on the account, it will be impossible to determine the actual size of the debt and obligations of the organization. According to the given data, the balance sheet should record: in the asset under the item "various debtors" - 6,000 rubles, and in the liability under the item "various creditors" - 6,700 rubles.

Capital accounts used to account for and control the state and changes in equity capital. These accounts show the forms of education, the purpose of the sources of own funds assigned to the organization. These include accounts of authorized capital, reserve capital, additional capital, targeted financing, retained earnings. All equity accounts are passive. The balance of these accounts can only be credit. Credit turnovers of these accounts show the emergence or increase of own sources of funds in the organization, and debit ones mean a decrease or use of these sources. Capital accounts are kept in monetary terms only. In analytical accounting, the capital account is detailed according to the forms of formation and the intended purpose of the sources of funds.

Generalized form of the capital account

The balance of capital accounts can only be credit. It expresses the size of a certain source of funds and is reflected in the balance sheet as a liability.

Second group.Regulatory accounts -(reflecting, nominal), clarifying the assessment of certain types of funds due to the specificity of the objects taken into account in the current accounting and balance sheet. In some cases, it is necessary to reflect in the current accounting or in the balance sheet certain types of funds in two estimates: at the purchase price or actual cost, at initial cost or at cost minus depreciation, etc. For this purpose, regulatory accounts are used. Regulating accounts do not have independent significance, they are always associated with main accounts and serve as a means of detailed reflection of balances and turnovers, clarification and correction of their assessment by adding or subtracting the amount of the associated regulating account from the amount of the main account.

Entries on regulatory accounts are made only in monetary terms.

Depending on whether the regulating account increases or decreases the assessment indicated on the regulated account, there are counter, additional and counter-additional accounts.

Contra accounts - are designed to refine the assessment of the main account by subtracting from its showing the value of the regulatory account, reflected on the opposite side of the account. If the main account has a debit balance, then the contra account that refines it will have a credit balance and vice versa. Therefore, contra accounts with a credit balance are called contractive, i.e. opposite to the active account, the account itself is passive. Such accounts are depreciation of fixed assets, intangible assets, trade margin. A contract account reduces the debit turnover and debit balance of a regulated account. If the contra account reduces the credit turnover and the credit balance of the regulated account, then this is a group of contra-passive accounts.

Example

Depreciation was accrued on fixed assets for general business purposes in the amount of 50,000 rubles.

D c. 01 "Fixed assets" K				D c. 02 "Depreciation" K

The initial cost of fixed assets is 200,000 rubles. depreciation amount 50,000 rubles. therefore, the residual value of 150,000 rubles, which will be shown in the balance sheet.

In Russian accounting, there is a rule according to which stocks of materials and other similar funds in circulation are to be reflected in the balance sheet at the lower of two estimates: the actual cost of acquisition (procurement) or the price, possible sale (market). To reflect the amount of reduction in the cost of materials and clarify the assessment, account 14 "Reserves for the reduction in the cost of material assets" is intended. Before compiling the balance sheet (usually annual), the actual cost of procurement (acquisition) is compared with the current market value (the cost of a possible sale). If the actual cost is lower than the current market value, then the actual cost is taken as the balance estimate of the materials. If the current market value is lower than the actual cost, then the materials in the balance sheet are shown at the current market value, in this case we get a loss from the decrease in the value of stocks. Thus, in accordance with the requirement of prudence in the reporting period, the organization, on the one hand, does not allow overestimation of the cost of materials, and on the other hand, it insures against the need to recognize future losses that relate to this period. The balance on account 14 "Reserves for the depreciation of material assets, represents the difference between the actual cost and the current market value relating to materials at the end of the reporting period. The mechanism of operation of other estimated reserves is similar - reserves for doubtful debts, for the depreciation of investments in securities.

Control and additional the accounts are intended to summarize information about sacristies in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices. The amount of the difference in the cost of acquired inventories in the actual cost of acquisition (procurement) and accounting prices is debited or credited to account 16 "Deviation in the cost of material assets" specially designed for this purpose.

Example

The supplier's invoice is accepted for payment for materials credited to the warehouse in the amount of

Accrued wage loaders for unloading materials 10000-

Capitalized materials at fixed accounting prices 185000-

Deviations in the cost of materials 25000-

D c. 15 "Procurement and acquisition of K materials"

The deviation on account 15 "Procurement and purchase of materials" is:

210,000 - 185,000 \u003d 25,000 - deviation in the cost of materials.

The debit of account 15 "Procurement and purchase of materials" indicates the purchase cost of the procured materials (inventory) and the costs of their acquisition.

The credit of the account shows the value of actually received and credited inventory items at fixed accounting prices. Difference between actual costs received and credited goods and materials and fixed accounting prices is a deviation and is written off to account 16 "Deviation in the cost of materials".

Thus, an additional indicator that characterizes the real assessment of a particular item of funds is calculated as the difference between the amount of the initial balance of the main active account and the amount of the contractive (counterpassive) account.

The resulting amount of the real valuation of funds will be reflected in the balance sheet.

The general scheme of the contractive regulatory account.

The balance of a contractual account can only be in credit, which means that the valuation of the funds recorded in the regulated active account is subject to reduction.

Additional accounts- always increase the valuation of the object accounted for on the regulated account. If this account is reflected in the balance sheet asset, then an additional account to it is also active and has a debit balance, and, conversely, an additional one to a passive regulated account has a credit balance, in the balance sheet it is reflected in liabilities, i.e. additional regulatory accounts are active and passive.

Example

1) The supplier's invoice was accepted for materials credited to the warehouse at a contractual cost of 30,000 rubles.

2) Accept for payment the ATX invoice for the transportation of materials in the amount of 10,000 rubles.

D c. 10 "Materials" K	D c. 60 "Settlements with K suppliers and contractors"	D c. 70 "Settlements with different K debtors and creditors"

Third groupOperating accounts serve to account for business processes, are used to reflect and summarize data on business transactions that characterize this process, and the results of business processes are identified.

1. Operational accounts are subdivided into distributive, operational and costing and matching.

Distribution accounts serve to summarize and control certain types of costs of the organization and distribute them by reporting periods, responsibility centers and cost carriers.

These accounts are divided into:

collective distribution;

control and distribution (budgetary and distribution).

Collective-distribution accounts are used to account for indirect costs that apply immediately to all types of manufactured products. These are general production and general business expenses.

These costs for certain period time can be debited to direct cost accounts with distribution on some basis between different types of products and processes, or general business expenses (variables) treated as real direct costs (period costs) are debited to account 90 "Sales".

The collected indirect costs are reflected in the debit of the collection and distribution accounts. At the end of the month, when the costs of the costs collected on these accounts are distributed among the accounts, these accounts are closed (as a rule, they do not have a balance) and do not fall into the balance sheet (maybe in seasonal production, for example, in agricultural production).

It should be noted that the costs can be written off from the credit of the collection and distribution account to the debit of any one synthetic account, and then they are distributed within this account according to its analytical accounts (cost carriers). For example, general production and general business expenses can be debited by the total amount to the debit of the "Main Production" account (responsibility centers), and then distributed between individual types of manufactured products in proportion to the established base in the organization, for example, in proportion to the wages of production workers. In accordance with the accounting policy. In this case, we will get the full actual production cost: when writing off to the account "Sale of general business expenses" (Dt 90 Kt 26), we will get an incomplete production cost.

General Chart of Accounts

Thus, a certain type of cost is grouped in the debit of the collection and distribution account, and the write-off of the collected costs to other accounts is reflected in the credit. Usually at the end of the month the account is closed and has no balance. However, in cases where the distribution of costs at the end of the month is not made, the collection and distribution account may have a debit balance shown in the asset balance

Control and distribution accounts provide control over the validity of the distribution of expenses and income between reporting periods. They are used to distinguish and accurately determine the expenses and incomes of each reporting period separately. With the help of these accounts, expenses and incomes are distributed between adjacent periods (months, years) and included in the indicators of economic work to which they relate. The use of these accounts allows you to accurately determine the amount of expenses and incomes (budget) of each individual reporting period, regardless of the time of actual spending of funds or receipt of income. This is one of the basic principles of accounting - the assumption of temporal certainty of the facts of economic life, i.e. expenses and incomes are recognized in accounting not for the reporting period in which they occurred, but for the reporting period to which these expenses and incomes relate. Accounting on control and distribution accounts is kept only in monetary terms.

Control and distribution accounts are used primarily to account for expenses incurred in the current reporting period at the expense of a plan for future reporting periods. For example, expenses for the development of new types of products, rent paid in advance for the coming period, subscription to periodicals, etc. Such costs incurred from future estimates should be separated from costs relating to the current period.

To account for the costs incurred in the current reporting period, but related to future reporting periods, the "Expenses of future periods" account is used.

Example

In September, the organization subscribed to periodicals for the next year in the amount of 24,000 rubles, payment was made from the current account.

General scheme of the control and distribution account

In the debit of the account "Expenses of future periods" take into account such expenses that are paid in advance. With the onset of periods to which the expenses incurred earlier belong, this account is credited. The balance of this account can only be debit. It is reflected in the asset balance and characterizes the amount of expenses of previous periods, but related to subsequent reporting periods.

In addition to the considered control and distribution account of deferred expenses, in order to correctly calculate the results of the economic life of each reporting separately, accounts are used to reflect the costs related to the current period, but not yet actually incurred.

The initial entry in this account is made for a loan for the amount of costs related to the current period, but payments due in future periods. Entries in the debit of the account are carried out with the onset of future periods in the amount of actually paid costs. Such accounts are "Reserves for future expenses" (96), "Reserves for doubtful debts (63)," Deferred income (98), etc.

An example of the account "Reserves for future expenses" for the payment of wages to employees of the organization during the holidays. Due to the fact that vacations are unevenly provided to employees throughout the year (the majority go on vacation in the summer), it becomes necessary to monthly allocate wages to production accounts

workers for vacation time in the estimated normative order, which allows you to evenly include these amounts in the cost of production.

The amounts reserved for the payment of wages to employees during the holidays are monthly charged to the accounts of production costs from the credit of the "Reserve for future expenses" account. The actual paid amounts of wages for vacation are written off to the debit of this account.

The use of this account allows you to eliminate fluctuations in the amount of actual wage costs for vacations to be included in the cost of manufactured products, which is necessary for correct calculation. Reservation of the amounts of future expenses is also made for the payment of annual remuneration for length of service, repair of fixed assets, warranty repairs and warranty service, etc.

The amount of forthcoming expenses for the payment of salaries to employees in the amount of 400,000 rubles has been reserved.

D c. 20, 25 etc. K	D c. 96 "Reserve K upcoming expenses	D c. 26 "Expenses for wages" K

2) the amount of vacation pay for employees was accrued at the expense of the reserve.

General scheme of the reserve account for future expenses

Thus, this account takes into account future expenses, which, although not yet incurred, should be provided for and reflected as part of the organization's costs, if they are provided for by the organization's accounting policy.

The initial entry is made on the credit of the account for the planned amount of such expenses that have not yet been made, but must be taken into account (reserved) as part of the organization's costs. In the debit of this account, the actually paid amounts for previously reserved expenses are recorded. The balance, as a rule, should be in credit, but may also be in debit if the amounts actually paid exceed the amount of the reserved expenses.

Account 98 "Deferred income" is similar, on the credit of which information is summarized on income received (accrued) in the reporting period, but related to future reporting periods, on the debit - the amount of income transferred to the relevant accounts upon the onset of the reporting period to which these income is included.

Operationalcosting. Operating and costing accounts are designed to summarize various costs and identify the cost of acquired material assets, manufactured products, work performed and services performed. Since these accounts are used to make calculations, they are called cost accounts. Calculation accounts include accounts of the main production, auxiliary production, defects in production, servicing production and farms. The use of these accounts in accounting is of paramount importance for controlling cost reduction, compliance with the savings regime in the costs of calculated objects.

The debit of the costing account collects all production costs (materials, wages, deductions from wages, general production and other expenses and summarizes them. The credit of the account is used to write off the costs included in the actual cost of harvested materials, manufactured products, work performed and services.

The balance of this account can only be a debit one, showing the costs of unfinished processes for the procurement of materials, the production of products, the performance of work, and similar business transactions.

General scheme of the calculation account

Thus, the calculation account can only have a debit balance, meaning the costs of production or circulation processes that have not yet been completed. Debit turnovers are the summation of costs included in the cost of the calculated object, and credit turnovers are the write-off of the actual cost of the calculated object.

Matching Accounts - used to determine the results from the performance of individual business transactions that lead to a change in the value own funds organization or the size of its profits and losses. A characteristic feature of the matching account is the comparison of economic turnover on it in two estimates: one for debit and the other for credit. The difference between the debit and credit turnovers of the matching account shows the results of the transactions.

Comparing accounts are divided into: operational-resulting (accounts 90 "Sales", 91 "Other income and expenses") and financial-resulting (account 99 "Profits and losses").

Operational resultsaccounts. Operational-result accounts - are designed to summarize information on income and expenses associated with ordinary activities, other income and expenses (operational and non-operating) of the reporting period, as well as to determine the financial result for them. These accounts are active-passive in relation to the balance. For each reporting period, they are closed (have no balance) (with the exception of the sub-account) and therefore are not indicated in the balance sheet.

Example

Finished products were shipped to customers at selling prices of 500,000 rubles, revenue was recognized.

At the same time, the actual cost of goods sold is written off 300,000 rubles.

The expenses for the sale of 15,000 rubles are written off.

Received revenue from customers for products sold 500,000 rubles.

D c. 62 etc. K	D c. 43 "Finished products" K	D c. 44 "Sales expenses" K

D c. 90 "Sales" K						D c. 51 "Settlement account" K

On account 90 "Sales" the result is revealed. The debit of the account reflects the full cost of products sold, the credit - at sales prices. Comparison of debit and credit turnovers is revealed by the result (500,000 - 315,000) - profit (revenue is greater than the full cost of the specified products). D 90/9 to 99.

If the result is the opposite: the revenue is less than the total cost, we will get losses.

General scheme of the operational-resulting account

Thus, the operational-resulting account reflects the same operations in debit and credit, but in different estimates. By comparing the full actual cost and the selling price on the account, we will reveal the profit or loss.

The excess of credit turnover (total) shows the amount of profit from the performance of business transactions recorded on this account. The excess of the debit total shows the amount of loss on business transactions performed.

Financial result account. Financial result account - account 99 "Profits and losses" is used to summarize information on the formation of the final financial result of the organization's activities in the reporting year. It is an active-passive account.

Losses are shown on the debit of this account, and profit on the loan.

Profit received from the closure of accounts 90 "Sales" and 91 "Other income and expenses", income from extraordinary circumstances are reflected in the credit of account 99. Losses received from the closure of accounts 90 "Sales" and 91 "Other income and expenses", losses and Expenses related to extraordinary circumstances, income tax are reflected in the debit of account 99.

Comparison of debit and credit turnover for reporting period showing the final financial result of the reporting period of the organization.

Accounting for transactions is carried out only in monetary terms.

The final financial result of the organization's work is determined by finding the difference between the total amount of all profits and incomes credited to the Profit and Loss account and the total amount of all losses, losses and expenses credited to the debit of this account. Its credit balance means profit and is reflected in liabilities, and the debit balance shows a loss and is reflected in liabilities with a minus sign.

A feature of the use of accounts 90 "Sales", 91 "Other income and expenses", 99 "Profits and losses" is that entries are made on the sub-accounts opened for them accumulatively during the reporting year (the account is not closed monthly). At the same time, the determined financial result (profit or loss) from sales, operating and non-operating income and expenses for the reporting month is debited monthly from the separate sub-account intended for their determination to account 99 "Profits and losses". At the same time, in general, there is no balance on accounts 90 and 91 as of the reporting date. The construction of these accounts allows you to generate the necessary information for compiling financial statements direct way without the use of accumulative statements.

Off-balance sheetaccounts. Off-balance sheet accounts are also used in accounting. Off-balance sheet accounts include accounts for:

1. Formation of information about the property of the organization that did not belong to it,

For example:

a) temporarily used property: leased fixed assets, materials accepted for processing.

b) not used due to non-fulfillment of contractual conditions - low quality of goods and materials that do not meet standards, accounted for as inventory items accepted for safekeeping.

c) according to the terms of the contract, the property accepted for certain purposes. These are goods accepted for commission, equipment accepted for installation.

2. Reflections of contingent rights and obligations, such as collateral accounts for obligations and payments received and collaterals for obligations and payments issued.

3. Control over individual business transactions: strict reporting forms, written-off debt of insolvent debtors, leased fixed assets.

4. Reflection of depreciation, not included in the costs of the organization. This is the depreciation of fixed assets of the public sector, facilities housing stock, external improvement, etc.

The main requirement that determines the use of off-balance accounts is a clear delineation of funds (property), based on the degree of ownership rights.

If these ownership rights are limited, then such property is taken off the balance sheet. It is taken into account only by the owner.

The use of off-balance accounts excludes the repeated account of this property (funds).

Off-balance accounts, unlike balance ones, have a three-digit code. All transactions affecting off-balance accounts are not reflected by a double entry (debit of one account and credit of another), but by a one-sided entry only in the debit or credit of the account. For example - materials are accepted for safekeeping - record D 004, their disposal - K 004.

1. The concept of classification of accounting accounts.

2. in terms of economic content.

3. Classification of accounting accounts by purpose and structure.

In accounting, a large number of different accounts are used, which are used to obtain necessary information. For the correct use of accounts, their classification is necessary.

Account classification accounting-is a grouping of economically homogeneous objects of accounting, purposes and ways of reflecting these objects in the accounts. It is necessary to group accounts according to the most significant features: by economic content and by purpose and structure.

Classification of accounting accounts by economic content designed to answer the question What represent certain accounts. Therefore, according to the economic content of the accounts are grouped:

Accounts for accounting of economic assets;

Accounts for accounting of sources of formation of economic assets;

Accounts for accounting business processes.

· Accounts for accounting of economic assets are divided into four subgroups:

Accounts for the accounting of fixed assets;

Accounts for accounting for intangible assets;

Accounts for accounting for working capital.

Accounts for accounting financial investments.

· Accounts for accounting for sources of formation of economic assets are divided into two subgroups:

Accounts for accounting for sources of own funds;

Accounts for accounting of sources of attracted (borrowed) funds.

· Accounts for accounting business processes are divided into three subgroups:

Accounts for accounting of the supply process;

Accounts to record the production process;

Accounts to record the implementation process.

Classification of accounting accounts by purpose and structure designed to answer the question How calculate the debit and credit for a particular account and what the debit and credit means. According to this classification, accounts are divided into main, regulatory, distribution, costing, matching, off-balance sheet.

Main Accounts are used to account for economic assets and their sources. They include accounts: inventory; monetary; stock; settlement.

inventory accounts are designed to summarize information about the presence and movement of material assets at the enterprise (“Materials”, “Finished products and goods”, “Fixed assets”, etc.).

These are active accounts: Dt - an increase in wealth associated with the receipt of an enterprise, according to Kt - a decrease in wealth associated with expenditure or disposal.

These accounts have only debit balances. Shows the presence of property in the enterprise.

Money accounts are intended to summarize information on the availability and movement of funds at the enterprise (“Cashier”, “Settlement account”, “Currency account”, “Other monetary assets”).

These are active accounts: Dt - an increase in funds associated with the receipt of an enterprise, for Kt - a decrease in funds associated with an expense.

These accounts have only debit balances. Shows the availability of funds in the enterprise.

Stock accounts designed to summarize information on the availability and movement of funds in the enterprise ("Authorized capital", "Reserve capital", "Additional capital", " retained earnings”, subaccount “Accumulation Fund” and subaccount “Consumption Fund”).

These are passive accounts: Dt - use, Kt - education. These accounts have a credit balance. Shows the availability of funds (capital) in the enterprise.

Settlement accounts designed to summarize information about the settlements of the enterprise with individuals, organizations, institutions and other enterprises (section 6 accounts beginning with the words: "Settlements ...").

Settlement accounts can be active, passive and active-passive:

1) Active accounts: "Settlements with recipients and customers" (Dt - reflect the increase in buyers' debt for purchased products; Kt - decrease in debt as a result of transferring funds to the enterprise). The balance is debit and shows the presence of buyers' debts.

2) Passive accounts: "Settlements with suppliers and contractors" and other accounts: Kt - the enterprise's debt to workers, suppliers and other institutions, Dt - repayment of the enterprise's debt. The credit balance shows the presence of debt.

3) Active-passive accounts: settlements with accountable persons, settlements with founders, settlements with creditors and debtors, settlements with the budget. The balance on them can be rolled up and expanded (shows the presence of a debit debt).

* Regulatory accounts are neither assets nor liabilities. They regulate the value of property and the sources of its formation. These include "Depreciation of intangible assets", "Trade margin", etc.

* distribution accounts are divided into:

Collecting and distribution;

Budget distribution.

Collection and distribution accounts designed to collect and distribute information about expenses ("General production expenses", "General expenses", etc.).

These are active accounts: Dt - during the month they collect the costs associated with the management of production and the enterprise as a whole, associated with the shipment and sale of products. They have no balance at the end of the month and are absent in the balance sheet.

Budgetary distribution accounts serve to summarize information on expenses (income) incurred (received) in the reporting period, but related to cost and profit in the future period. These include accounts:

1) "Deferred expenses". This is an active account: Dt - expenses incurred in the reporting period associated with the introduction of new equipment, technologies, the implementation of finished products; Kt - write-off in the cost of production. The debit balance shows the presence of unwritten expenses.

2) "Deferred income". This is a passive account: Dt - write-off of income on account of profit in the reporting period; Kt - income received in the reporting period on account of future profits.

* Calculation accounts designed to summarize information about costs; associated with the release of products, the performance of work, the provision of services and the determination of the cost of products produced (“Main production”, “Auxiliary production”, etc.). These are active accounts: Dt - the cost of production, performance of work, services rendered; Kt - write-off of the actual cost of manufactured products or costs for work performed and services rendered. Balance - work in progress.

* Comparing Accounts are intended to obtain the result of the organization's activities or the result of the activities of individual business processes and are divided into:

operational results;

Financially effective.

Operational-resulting accounts are designed to account for individual business processes and determine the results for them (“Sales”, “Other income and expenses”). These accounts are closed for each reporting period and therefore are not shown on the balance sheet.

Financial result account is used to determine the final financial result of the organization's activities ("Profit and Loss"). At the end of the reporting year, the “Profit and Loss” account is closed with the “Retained earnings (uncovered loss)” account.

* Off-balance sheet accounts are intended for accounting and movement of funds that do not belong to this organization, but for some time are at its disposal or in its custody. Off-balance accounts are assigned a three-digit code: 001 "Rented fixed assets", 002 "Inventory accepted for safekeeping", etc. Accounting on off-balance accounts is carried out using a simple entry. One off-balance account is opened for each business transaction. For Dt - increase, for Kt - decrease. Off-balance accounts do not correspond with each other or with other accounts. Some of them have only a debit balance, the other part has a credit balance.

Reflection of diverse business transactions for the purpose of their grouping and control is carried out on a large number of accounts. An important condition the correct application of accounting accounts is their classification, which can be carried out according to economically homogeneous objects of accounting, the purposes and methods of reflecting these objects on the accounts.

In accounting, there are three most significant features of the grouping of accounts: economic content, purpose and structure, relation to the balance sheet.

The first grouping is based on the economic content of accounting objects reflected in the accounts. It shows the belonging of accounts according to economic homogeneity to economic means, sources of their formation and economic processes.

1. According to the economic content of accounting objects, accounts are divided into three groups: 1) accounts for property accounting; 2) accounts for accounting sources; 3) accounts for accounting business processes.
1.1. Property Accounts are also divided into three groups: 1) accounts for fixed assets; 2) accounts for accounting for intangible assets; 3) accounts for accounting for working capital.
1.1.1. To account for fixed assets, accounts are used: 01 “Fixed assets”, 02 “Depreciation of fixed assets”, 03 “Profitable investments in material assets”, 07 “Equipment for installation”, 08 “Investments in non-current assets”, etc.
1.1.2. To account for intangible assets, accounts are used: 04 “Intangible assets”, 05 “Amortization of intangible assets”.
1.1.3. current assets are taken into account on the following accounts: 10 “Materials”, 19 “VAT on acquired material assets”, 97 “Deferred expenses”, 43 “Finished products”, 41 “Goods”, 50 “Cashier”, 51 “Settlement account”, 52 “ Currency account", 55 "Special bank accounts", 56 " Cash documents”, 57 “Transfers on the way”, 58 “Financial investments”, 62 “Settlements with buyers and customers”, 71 “Settlements with accountable persons” and other accounts for accounting for material values, cash and receivables.
1.2. Source Accounts are subdivided into: accounts for accounting for own sources of financing and accounts for accounting for sources of borrowed sources of financing.
1.2.1. To account for own sources of financing: 80 "Authorized capital", 82 "Reserve capital", 83 "Additional capital", 84 "Retained earnings", 96 "Reserves for future expenses and payments", 90 "Profits and losses", 86 "Target financing and proceeds”, 59 “Provisions for depreciation of investments in securities”, 63 “Provisions for doubtful debts”.
1.2.2. To account for borrowed sources of financing: 60 “Settlements with suppliers and contractors”, 68 “Settlements for taxes and fees”, 69 “Settlements for social insurance and security”, 70 “Settlements with personnel for wages”, 66 “Settlements for short-term loans and loans”, 67 “Settlements for long-term loans and loans” and other accounts for accounting of accounts payable.
1.3. Accounts for accounting business processes subdivided into: accounts for accounting for the supply process; accounts for accounting for the production process and accounts for accounting for the sale of finished products.
1.3.1. To account for the supply process, accounts are used: 10 “Materials”, 15 “Procurement and purchase of materials”, 16 “Deviation in the cost of materials”.
1.3.2. Accounts for accounting for production processes include accounts: 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Rejection in production”, 29 “Serving production”, 40 “Product output ”, 96 “Reserves for future expenses and payments”, 97 “Deferred expenses”, etc.
1.3.3. To account for the sale process, accounts are used: 44 “Sales expenses”, 90 “Sales”, 91 “Other income and expenses”, etc.
2. The classification of accounts by purpose and structure provides for the division of accounts depending on their direct function in the accounting process and the reflection on them of certain results. It shows what the structure of the accounts is, what indicators they are used to obtain, how to obtain these indicators.

According to the purpose and structure of the account, they are divided into five groups: basic; regulating; operating rooms; reporting and distribution; financially effective.

2.1. Main Accounts used to account for the availability and movement of economic assets and their sources. These include tangible, intangible, cash, capital accounts.
2.1.1. Cash accounts reflect operations for the receipt, expenditure and transfer of funds. These include accounts 50 “Cashier”, 51 “Settlement account”, 52 “Currency account”, 55 “Special bank accounts”, 57 “Transfers on the way”.
2.1.2. Intangible accounts are intended to reflect values that, as a rule, do not have a physically tangible value (rights to use, patents, trademarks, trademarks, etc.). Account 04 "Intangible assets" belongs to this group.
2.1.3. material accounts designed to record and control the movement of material assets. They reflect operations for the receipt and expenditure of material assets. A feature of these accounts is that quantitative accounting for them is mandatory, with the exception of retail trade. The presence of these valuables is systematically verified through inventory.

The following accounts are considered material: account 01 “Fixed assets”, 03 “Income from investments in material assets”, 10 “Materials”, 21 “Semi-finished products of own production”, 43 “Finished products”, 41 “Goods”, 45 “Goods shipped” .81" Own shares».

All tangible, intangible and monetary accounts are active. The debit balance shows the balance of valuables at the beginning or end of the reporting period, the debit turnover shows the receipt, and the credit turnover shows the disposal of valuables.

The classification scheme of accounting accounts by purpose and structure is shown in fig. 6.1.

Rice. 6.1.

2.1.4. Capital accounts are designed to reflect operations for the formation and use various kinds enterprise capital. These accounts include: 80 “Authorized capital”, 82 “Reserve capital”, 83 “Additional capital”, 86 “Target financing”.

Capital accounts are passive. The credit of these accounts reflect operations on the formation of capital or its increase, the debit - the use of capital funds or its decrease for other reasons. The credit balance shows the availability of capital. Analytical accounting is kept separately for each type of capital in monetary terms.

2.1.5. Loan accounts are designed to reflect received repaid loans and borrowings. These include accounts: 66 “Settlements on short-term loans and borrowings”, 67 “Settlements on long-term loans and borrowings”. All of them are passive.

According to loan accounts, loans are recorded in credit, and in debit - the transfer of funds to repay the loan, which reduces the credit obligations of the enterprise.

2.1.6. Settlement accounts are used to reflect the organization's settlements with other organizations and individuals. Settlement accounts reflect the state of receivables and payables. Accounts receivable are active, accounts payable are passive. Accounts for which debt can be transferred from accounts receivable to accounts payable and vice versa are active-passive.

Active accounts include:

58 "Financial investments",
73 "Settlements with personnel for other operations."

For passive:

70 "Settlements with personnel for other operations."

To active-passive:

60 "Settlements with suppliers and contractors";
62 "Settlements with buyers and customers";
68 "Calculations on taxes and fees";
69 "Calculations for social insurance and security";
71 "Settlements with accountable persons";
75 "Settlements with the founders";
76 "Settlements with different debtors and creditors".

The debit balance on these accounts shows the amount of receivables to this enterprise, the debit turnover - an increase, and the credit - a decrease in receivables.

The credit balance shows the amount of debt of this enterprise to other enterprises or individuals. The turnover on a loan shows an increase in debt, on a debit - repayment of a debt.

In the balance sheet, the debit balance is recorded in the asset, credit - in the liability.

Scheme of the main active-passive current account

Analytical accounting for all settlement accounts is kept in the context of individual enterprises and individuals. To link with synthetic accounting, they must compose turnover sheets for analytical accounts.

Control over the state of settlements is of great importance for the enterprise. Accounts receivable not collected in a timely manner leads to a decrease in the solvency of the enterprise, and a delay in repayment of accounts payable worsens financial condition other enterprises. Therefore, receivables and payables should be under constant control.

2.2. Regulatory accounts are designed to clarify and regulate the valuation of individual property items and their sources. The use of regulating accounts is due to the fact that the valuation of property (economic assets) in the current accounting does not coincide with its actual value. In current accounting, an unchanged historical valuation of the property is used, while the actual value is constantly changing. To obtain the actual value of the property or the actual size of its sources, regulatory accounts are used, which are necessary to clarify the assessment of economic assets or their sources, to increase the analyticity of the information received.

Regulatory accounts are divided into counter, additional and counter-additional.

Counter accounts serve to determine the actual value of the regulated object by subtracting from its initial assessment. There are two accounts involved: main and regulatory. The main account acts as an active account, and the regulatory account acts as a passive one (opposing it or contractive). The contra account reduces the balance of the main active account by the amount of its balance. Such accounts include 02 "Depreciation of fixed assets" to account 01 "Fixed assets", 05 "Depreciation of intangible assets" to account 04 "Intangible assets". Contra accounts make it possible not only to determine the residual value of fixed assets, but also to keep the indicator of their initial cost unchanged.

Contra Account Scheme

Regulated active account

Remainder A

Regulatory contractual account Dt Kt

Remainder B

A-B=C,

Where A- initial assessment of the regulated account;

B- the amount of the regulatory item subtracted from the initial estimate; IN- the actual value of the regulated item.

Contra accounts have two features:

1) being respectively passive and being in the liability of the balance sheet, in reality they are not related to them, since they are connected with that side of the balance sheet in which the main or regulated account is reflected;
2) contra accounts have a special economic importance: The balance of the contra account is subtracted from the sum of the balance of the main account to obtain the real value of the object accounted for in the main account. Therefore, the balance of contra accounts reflects only the amount of funds or sources that was in the past.

Additional accounts are intended to determine the actual value of the regulated object by adding a regulatory amount to its initial assessment. Depending on which account is supplemented, they are divided into active And passive.

Additional active accounts include account 16 “Deviation in the cost of materials”. The use of this account makes it possible to take into account transportation and procurement costs separately from the material assets to which they relate. Consequently, the amounts of the active account "Materials" are supplemented by the amounts of the active account "Deviations in the cost of materials", so the latter is additional.

Scheme of additional active accounts

Adjustable active Dt_ account_CT

Remainder AND

Additional active Dt_ account_Kg

Remainder 3

W + 3 \u003d I,

Where AND

3 - the amount of the regulatory article, supplementing the first estimate;

AND

Unlike contra-accounts, additional accounts are directly related to the part of the balance sheet in which they are shown. By their economic nature, these accounts reflect the actual amount of funds that must be added to the balance of the supplemented account in order to get a complete picture of this accounting object.

Contra-additional accounts combine the features of counter and additional accounts. Their purpose is to correct the data of the corresponding main account in cases where the regulatory amounts change in nature: they are either counter or additional. In their structure, they are active-passive (for example, account 40 "Output of products (works, services)"). If entries are made on this account using the additional entry method, then the account acts as an additional settlement account, and if entries are made on the account using the red reversal (reduction) method, then it acts as a contra account.

Scheme of contra-additional accounts

Remainder ABOUT

Regulated active account

Remainder H

Counter-additional account

Remainder P

H + (0-P) \u003d P,

Where H- first assessment of the regulated item;

ABOUT- the amount of the regulated article, supplementing the first estimate;

P- the amount of the regulatory item subtracted from the first assessment;

R- the second assessment of the regulated item.

2.3. Operating accounts designed to account for the process of economic activity. They are divided into: costing;

collective distribution; operational and effective.

2.3.1. Calculation accounts are designed to account for the costs associated with the release of products, the performance of work and the provision of services. These accounts are active. The calculation of the cost of production is usually called costing, and the accounts containing the necessary data for compiling the cost estimate are called costing.

Calculation account scheme

The debit of the account reflects the costs of producing products (works, services), and the credit reflects the write-off of manufactured products at actual cost or the write-off of actual expenses for completed work.

The debit balance shows the costs of unfinished processes and is called work in progress.

The following accounts are included in the calculation accounts: 08 “Investments in non-current assets”, 20 “Main production”, 23 “Auxiliary production”, 28 “Defective production”, 29 “Service production and farms”, 44 “Sale expenses”.

Calculation accounts are of great importance in accounting. They allow you to obtain the information necessary to calculate the cost of products, work performed, services, which is very important for assessing the quality of the enterprise, since the lower the cost, the greater the profit. Account balances are reflected in the organization's balance sheet in Section II "Current assets" of the balance sheet asset under the item "Costs in work in progress".

If the organization produces products, the costs are debited to account 20, if not, then to 44.

2.3.2. Collection and distribution accounts designed to collect and allocate expenses for certain types and stages of production. These include: account 25 "General production costs"; account 26 "General business expenses"; account 94 "Shortages and losses from damage to valuables." The peculiarity of these accounts is that at the end of the accounting period they are closed, they do not have a rolling balance and are not reflected in the balance sheet.

Account 26 “General business expenses” does not have a carry-over balance and is not reflected in the balance sheet. This account is closed at the end of the month.

Thus, the debit of accounts 25 and 26 collects all production costs for a particular process, and the credit shows the distribution of the collected costs with the allocation of amounts to the debit of the corresponding accounts.

The procedure for distributing expenses on accounts 25, 26 between accounting objects is regulated by the relevant regulations.

The economic content of the records on account 25 "General production costs"


	Turnover - write-off
Summarizes information on actually produced	collected expenses
maintenance costs of the main and auxiliary	to account 20 "Basic-
many industries;	production,
Expenses for the maintenance and operation of machines;	23 "Auxiliary-
- depreciation deductions for the full restoration of fixed assets for production purposes; - repair of fixed assets; - expenses on insurance of industrial property; - expenses for heating, lighting, maintenance of industrial premises; - rent for industrial premises; - salary arbitrariness, personnel	production"

At the end of the month, this account is closed:

Dt20 Kt25 - for the amount of workshop costs.

The economic content of the entries on account 26 "General expenses"

- management and business expenses that are not directly related to production processes;
- maintenance of the management apparatus;
- depreciation charges on

full restoration of fixed assets for management and general business purposes;

Payment for information, audit, consulting services, etc.

Turnover - write-off of collected expenses

to account 20 "Main production";

to account 23 "Auxiliary production", if auxiliary production produced goods, works, services on the side;

to account 29 "Service industries and farms", if the service industries and farms performed work on the side

2.3.3 Operating and effective accounts are designed to take into account the implementation process and identify the financial result. This group includes one account 90 “Sales”. Accounting for the implementation process on account 90 "Sales" is carried out on an accrual basis from the beginning of the year. To accumulate the amounts of receipts and costs associated with the sale to account 90 "Sales", it is recommended to open sub-accounts:
90/1 "Revenue"
90/2 "Cost of sales"
90/3 "Value Added Tax"
90/4 "Excises"
90/9 Profit/loss on sales.

The list of sub-accounts can be specified by each organization, depending on the actual costs associated with the sale.

For each sub-account, the corresponding amounts are accumulated during the year. However, in general, account 90 “Sales” is closed on a monthly basis when the identified financial result is written off to account 99 “Profit, losses”.

2.4. Reporting and distribution accounts are intended for the distribution of income and expenses between adjacent reporting periods in order to evenly include expenses in the costs of production or circulation and accurately reflect the income received in accounting. These accounts include: active account 97 “Deferred expenses” and passive accounts 98 “Deferred income” and 96 “Reserves for future expenses”, 14 “Reserves for the impairment of material assets”, 59 “Reserves for depreciation of securities”, 63 "Provisions for doubtful debts".

On account 97 "Deferred expenses" take into account the expenses incurred in the reporting period, but related to future periods. For example, in October current year subscription to newspapers and magazines in the amount of 1200 rubles. The money was transferred from the current account. Expenses paid in October of the current year, but refer to the next reporting period. The expenses incurred cannot be attributed to the expenses of the current period, as this will lead to an incorrect determination of the final financial result.

At the beginning of the next year, the costs will be evenly included in the costs monthly in the amount of 1/12 of the cost of the annual subscription.

Account 98 "Deferred income" is intended to summarize information on income received (accrued) in the reporting period, but related to future reporting periods, as well as on the upcoming receipts of debts for shortages identified in the reporting period for previous years. On the credit of account 98 "Deferred income" in correspondence with the accounts of accounting for cash or settlements with debtors and creditors, the amounts of income relating to the future reporting period are reflected, and on the debit - 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 this account is kept in the context of each type of income.

This is reflected in the accounts as follows:

"Checking account"

Account 96 "Reserves for future expenses and payments" serves to record the costs that relate to this period, but will be made in the following periods. It takes into account the formation of a reserve for the payment of vacation pay.

Holidays paid by the enterprise can be provided in certain months to different numbers of employees, in connection with this, the amount of payments for vacations in different periods may be different. For the correct calculation of the cost of production, it is important that these costs are included in the cost evenly throughout the year. Therefore, these costs are reserved, i.e. monthly refer to Dt 20, 25, 26, 44 and

Kt 96 / sub-account "Vacation reserves" in the amounts determined by the plan, and the use is reflected:

Dt 96 Kt70 - holiday pay.

Analytical accounting for financial distribution accounts is kept for each type of expenditure separately.

The value of financial distribution accounts is that they make it possible to evenly reflect expenses and incomes for the relevant reporting periods in order to correctly determine the final result of the enterprise.

2.5. Financial results accounts designed to control the financial result of the economic activity of the enterprise. These include account 84 "Retained earnings", 91 "Other income and expenses", 99 "Profit and loss".

Account 84 "Retained earnings (uncovered loss)" is intended to summarize information on retained earnings or uncovered loss.

Account 91 "Other income and expenses" summarizes information on the income and expenses of the organization, except for those paid.

Account 99 "Profit and Loss" is intended to summarize information on the formation of the financial result in reporting year.

This account is debited:

- financial result of "Sales";
- balance of account 91 "Other income and expenses";
- losses, income and expenses resulting from extraordinary events;
- advance payments on income tax, sanctions tax authorities, income tax recalculations based on actual profit.

At the end of the year, the sub-accounts opened to accounts 90 “Sales” and 91 “Other income and expenses” are closed, and the financial result of the reporting year is written off to account 84 “Retained earnings (uncovered loss)”.

The tax is also calculated based on the actual profit and the amount of previously accrued payments is adjusted. Dt99 Kt68 - if payments are less than the amount due, if more, then the overly transferred amount is reversed.

The final entry in December is written off from the balance sheet of the financial result of the reporting year:

1) the net profit of the reporting year Dt99 Kt84 is written off;
2) the loss of the reporting year Dt84 Kg99 is written off.
3. In relation to the balance of the accounts are divided into:
- - balance;
- - off-balance sheet.
3.1. To balance sheet include accounts for accounting for economic assets (property) and their sources (liabilities), the manager of which is this enterprise.
3.2. Off-balance sheet name the accounts that are located behind the balance sheet currency. On off-balance accounts, values are taken into account that do not belong to this enterprise and are temporarily in its use.

Off-balance accounts include the following accounts: 001 “Rented fixed assets”, 002 “Inventory accepted for safekeeping”, 003 “Materials accepted for processing”, 004 “Goods accepted for commission”, etc.

A feature of these accounts is the absence of double entry on them. Operations are recorded only in the debit or credit of the off-balance sheet account without correspondence with other accounts.

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 and the income tax rate effective on the reporting date.

On the credit of account 77 “Deferred tax liabilities”, in correspondence with the debit of the account, deferred tax is reflected, 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 on taxes and fees" reflects a decrease or full repayment deferred tax liabilities against accruals of income tax for the reporting period.

The deferred tax liability upon disposal of the asset object or the 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 “Profit and losses”.

Analytical accounting of deferred tax liabilities is carried out by types of assets or liabilities in the valuation of which a taxable temporary difference has arisen.

Account 77 of the accounting posting "Deferred tax liabilities" corresponds with the accounts:

78

AP
On-farm settlements
79

Settlements for allocated property
Current account settlements
Settlements under the contract trust management property

Check

Account 79 “Intra-economic settlements” is intended to summarize information on all types of settlements with branches, representative offices, departments and other separate divisions of the organization allocated to separate balance sheets (intra-balance sheet settlements), in particular, settlements for allocated property, for the mutual release of material assets, for sale of products, works, services, transfer of expenses for general management activities, remuneration of employees of departments, etc.

To account 79 "Intra-economic settlements" sub-accounts can be opened:

79-1 "Settlements for allocated property",
79-2 "Settlements on current operations",
79-3 "Settlements under the contract of trust management of property", etc.

Sub-account 79-1 “Settlements on 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 the non-current and current assets transferred to them.

The property allocated to the specified subdivisions is debited by the organization from account 01 “Fixed assets”, etc. to the debit of account 79 “Intra-economic settlements”.

The property allocated by the organization to the specified divisions is taken into account by these divisions from the credit of account 79 “Intra-economic settlements” to the debit of account 01 “Fixed assets”, etc.

Sub-account 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.

Sub-account 79-3 “Settlements under a property trust management agreement” 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 founder of the management, the trustee, as well as settlements on property transferred to trust management, accounted for on a separate balance sheet.

The property transferred to trust management is debited 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-economic settlements” accounts, and the credit of account 79 "Intra-economic settlements"). Accepted by the trustee on separate balance sheet property is reflected in the debit of accounts 01 “Fixed assets”, 04 “Intangible assets”, 58 “Financial investments”, etc. and in the credit of account 79 “Intra-economic settlements” (at the same time, the amounts of accrued depreciation are recorded in the credit of accounts 02 “Depreciation of fixed assets” , 05 "Amortization of intangible assets" and the credit of account 79 "Intra-economic settlements").

Upon termination of the contract of trust management of property and the return of property to the founder of the management, reverse entries are made. If the agreement on trust management of property provides for other operations with property transferred to trust management, then these operations are recorded in accordance with the general procedure.

The transfer of funds on account of the profit (income) due to the founder of the management in a separate balance sheet is reflected in the credit of the cash accounts and the debit of account 79 “Intra-economic settlements”. The funds received by the founder of the management on account of this profit (income) are credited to the debit accounts for accounting for funds in correspondence with account 79 “Intra-economic settlements”.

The founder of the management, due from the trustee, the amount of compensation for losses caused by the loss or damage to property transferred to trust management, as well as lost profits, are reflected in the debit of the account in correspondence with the credit of account 91 “Other income and expenses”. Upon receipt by the founder of the management of these funds, the cash accounts are debited and account 76 “Settlements with various debtors and creditors” is credited.

Analytical accounting on account 79 "Intra-economic settlements" is maintained for each branch, representative office, department or other separate division organization allocated to a separate balance sheet, and settlements under contracts of trust management of property - for each contract.

Account 79 of the accounting posting "Intra-economic 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 "Goods" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 76 "Settlements with different debtors and creditors" 90 "Sales" 91 "Other income and expenses" 97 "Deferred expenses" 99 "Profit and Loss"	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 for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in value material values" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 40 "Output of products (works, services)" 41 "Goods" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 57 "Transfers 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 different debtors and creditors" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 97 "Deferred expenses" 99 "Profit and Loss"

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 "Goods"

43 "Finished products"

44 Selling costs

45 "Goods shipped"

50 Cashier

51 "Settlement accounts"

52 "Currency accounts"

76 "Settlements with different debtors and creditors"

90 "Sales"

91 "Other income and expenses"

97 "Deferred expenses"

99 "Profit and Loss"

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 for rearing and fattening"

15 "Procurement and acquisition of material assets"

16 "Deviation in value
material values"

20 "Main production"

21 "Semi-finished products of own production"

23 "Auxiliary production"

25 "General production costs"

26 "General expenses"

29 "Service industries and farms"

40 "Output of products (works, services)"

41 "Goods"

43 "Finished products"

44 Selling costs

45 "Goods shipped"

50 Cashier

51 "Settlement accounts"

52 "Currency accounts"

55 "Special bank accounts"

57 "Transfers 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 different debtors and creditors"

84 "Retained earnings (uncovered loss)"

90 "Sales"

91 "Other income and expenses"

97 "Deferred expenses"

99 "Profit and Loss"

Section VII. Capital

Section VII. Capital

The accounts of this section are intended to summarize information about the state and movement of the organization's capital.

P
Authorized capital
80

Account 80 "Authorized capital"

Account 80 "Authorized capital" is intended to summarize information on the state and movement of the authorized capital (share capital, authorized fund) of the organization.

The balance on account 80 "Authorized capital" must correspond to the amount of the authorized capital recorded in the constituent documents of the organization. Entries on account 80 "Authorized capital" are made during the formation of the authorized capital, as well as in cases of increase and decrease in capital only after making appropriate changes to the constituent documents of the organization.

After state registration 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 the founders". The actual receipt of the founders' deposits is carried out on the credit of account 75 "Settlements with the founders" in correspondence with the accounts for accounting for cash and other valuables.

Analytical accounting on 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 on the status and movement of deposits in common property under a partnership agreement. In this case, account 80 is called "Contributions of comrades."

The property contributed by partners to a simple partnership on account of their contributions is credited to the property accounts (51 “Settlement accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and to the credit of account 80 “Contributions of comrades”. When property is returned to partners upon termination of a simple partnership agreement, reverse entries are made in accounting.

Analytical accounting on account 80 "Contributions of comrades" is carried out for each simple partnership agreement and each participant in the agreement.

Account 80 accounting posting "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 for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 58 "Financial investments" 75 "Settlements with the 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 for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 58 "Financial investments" 75 "Settlements with the founders" 83 "Additional capital" 84 "Retained earnings (uncovered loss)"

By debit

By loan

01 "Fixed assets"

04 "Intangible assets"

07 "Equipment for installation"

08 "Investments in non-current assets"

10 "Materials"

11 "Animals for rearing and fattening"

15 "Procurement and acquisition of material assets"

16 "Deviation in the value of material assets"

20 "Main production"

21 "Semi-finished products of own production"

23 "Auxiliary production"

29 "Service industries and farms"

41 "Goods"

43 "Finished products"

50 Cashier

51 "Settlement accounts"

52 "Currency accounts"

55 "Special bank accounts"

58 "Financial investments"

75 "Settlements with the 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 for rearing and fattening"

15 "Procurement and acquisition of material assets"

16 "Deviation in the value of material assets"

20 "Main production"

21 "Semi-finished products of own production"

23 "Auxiliary production"

29 "Service industries and farms"

41 "Goods"

43 "Finished products"

50 Cashier

51 "Settlement accounts"

52 "Currency accounts"

55 "Special bank accounts"

58 "Financial investments"

75 "Settlements with the founders"

83 "Additional capital"

84 "Retained earnings (uncovered loss)"

A
Own shares (shares) 81

Account 81 "Own shares (shares)"

Account 81 "Own shares (shares)" is intended to summarize information on the presence and movement of own shares repurchased by the 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 back from a shareholder (participant) the shares (shares) belonging to it, an entry is made in the accounting records for the amount of actual costs on the debit of account 81 “Own shares (shares)” and on the credit of cash accounts.

Cancellation of own shares redeemed 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 the company has completed all the prescribed procedures. The difference arising in this case on account 81 “Own shares (stakes)” between the actual costs of repurchasing shares (stakes) and their nominal value is charged to account 91 “Other income and expenses”.

Account 81 accounting posting "Own shares (shares)" corresponds with accounts:

P
Reserve capital
82

Account 82 "Reserve capital"

Account 82 "Reserve capital" is intended to summarize information on the state and movement of reserve capital.

Deductions to reserve capital from profit are reflected in the credit of account 82 "Reserve capital" in correspondence with account 84 "Retained earnings (uncovered loss)".

The use of reserve capital is accounted for in the debit of account 82 "Reserve capital" in correspondence with the accounts:

84 "Retained earnings (uncovered loss)" - in terms of the amounts of the reserve fund allocated to cover the organization's loss for the reporting year;
or - in terms of the amounts allocated for the redemption of the bonds of the joint-stock company.

Account 82 accounting posting "Reserve capital" corresponds with accounts:

P
Extra capital
83

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 accounts of the assets 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 (when the company was founded, with a subsequent increase in the authorized capital) due to the sale of shares at a price exceeding the nominal value - in correspondence with account 75 "Settlements with the founders" .

The amounts credited to account 83 "Additional capital" are not written off as a rule. Debit entries on it can take place only in the following cases:

repayment of the amounts of depreciation of non-current assets revealed as a result of its revaluation - in correspondence with the accounts of assets for which the depreciation was determined;
allocation of 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 the founders", etc.

Analytical accounting on account 83 "Additional capital" is organized in such a way as to ensure the formation of information on the sources of education and directions for the use of funds.

Account 83 accounting posting "Additional capital" corresponds with accounts:

AP
Retained earnings (uncovered loss)
84

Account 84 "Retained earnings (uncovered loss)"

Account 84 "Retained earnings (uncovered loss)" is intended to summarize information on the presence and movement of amounts of retained earnings or uncovered loss of the organization.

The amount of net profit of the reporting year is written off by the closing turnovers of December to the credit of account 84 "Retained earnings (uncovered loss)" in correspondence with account 99 "Profit and losses". The amount of the net loss of the reporting year is debited by the closing turnovers of December to the debit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”.

The direction of part of the profit of the reporting year for the payment of income to the founders (participants) of the organization following the 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 the founders” and 70 “Settlements with personnel for wages ". A similar entry is made in the payment of intermediate income.

Write-off from balance sheet 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 value of the authorized capital to the value net assets organizations;
82 "Reserve capital" - when directing funds from the reserve capital to pay off the loss;
75 “Settlements with the founders” - when paying off the loss of a simple partnership at the expense of targeted contributions from its participants, etc.

Analytical accounting on account 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the areas of use of funds. At the same time, in analytical accounting, retained earnings used as financial support 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 posting "Retained earnings (uncovered loss)" corresponds with accounts:

85

AP
Special-purpose financing
86
By type of financing

Account 86 "Target financing"

Account 86 "Target financing" is intended to summarize information on the movement of funds intended for the implementation of activities designated purpose, funds received from other organizations and persons, budget funds and etc.

Special purpose funds received as sources of financing for certain activities are reflected in the credit of account 86 "Target financing" in correspondence with account 76 "Settlements with various debtors and creditors".

The use of target financing is reflected in the debit of account 86 “Targeted financing” in correspondence with accounts: 20 “Main production” or 26 “General business expenses” - when target financing funds are directed to the maintenance of a non-profit organization; 83 "Additional capital" - when using special-purpose financing received in the form of investment funds; 98 "Deferred income" - when sending commercial organization budgetary funds to finance expenses, etc.

Analytical accounting on account 86 "Target financing" is carried out according to the purpose of target funds and in the context of their sources of income.

Account 86 of accounting posting "Target financing" corresponds with accounts:

87

88

89

Section VIII. Financial results

Section VIII. Financial results

The accounts of this section are intended to summarize information about the organization's income and expenses, as well as to identify the final financial result of the organization's activities for the reporting period.

AP
Sales
90

Revenue
Cost of sales
value added tax
excises
Profit/loss on sales

Account 90 "Sales"

Account 90 "Sales" is intended to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result for them. This account reflects, in particular, the revenue and cost of:

finished products and semi-finished products of own production;
works and services of an industrial nature;
works and services of a non-industrial nature;
purchased products (purchased for assembly);
construction, installation, design and survey, geological exploration, research, etc. work;
goods;
services for the transportation of goods and passengers;
forwarding and loading and unloading operations;
communication services;
provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement (when this is the subject of the organization's activities);
granting for a fee rights arising from patents for inventions, industrial designs and other types of intellectual property(when it is the subject of the organization's activities);
participation in authorized capitals other organizations (when it is the subject of the organization's activities), etc.

When recognized in accounting, the amount of proceeds 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 debited 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 - its planned cost (during the year, when the actual cost not identified) and the difference between the planned and actual cost of goods sold (at the end of the year). Planned cost of sold products, as well as the amount of differences, are written off to the debit of account 90 “Sales” (or reversed) in correspondence with those accounts on which these products were recorded.

In organizations that carry out retail and keeping records of goods at sales prices, the credit of account 90 "Sales" reflects the sale value of the goods sold (in correspondence with accounts for cash and settlements), and in debit - their accounting value (in correspondence with account 41 "Goods") with simultaneous reversal of the amounts of discounts (markups) related to the goods sold (in correspondence with account 42 “Trade margin”).

To account 90 "Sales" sub-accounts can be opened:

90-1 "Revenue";
90-2 "Cost of sales";
90-3 "Value Added Tax";
90-4 "Excises";
90-9 "Profit/loss on sales".

Sub-account 90-1 "Revenue" takes into account the receipt of assets recognized as revenue.

Subaccount 90-2 "Cost of sales" takes into account the cost of sales, for which revenue is recognized on subaccount 90-1 "Revenue".

On sub-account 90-3 "Value added tax" the amounts of value added tax due to be received from the buyer (customer) are taken into account.

On sub-account 90-4 "Excises" the amounts of excises included in the price of sold products (goods) are taken into account.

Organizations - payers of export duties can open a sub-account 90-5 "Export duties" to account 90 "Sales" to record the amounts of export duties.

Sub-account 90-9 "Profit / loss from sales" is designed to identify the financial result (profit or loss) from sales for the reporting month.

Entries on sub-accounts 90-1 "Revenue", 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excises" are made accumulatively during the reporting year. On a monthly basis, by comparing the total debit turnover on subaccounts 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excises" and the credit turnover on subaccount 90-1 "Revenue", the financial result (profit or loss) is determined from sales for the reporting month. This financial result is monthly (final turnovers) written off from sub-account 90-9 "Profit / loss from sales" to account 99 "Profit and loss". Thus, synthetic account 90 "Sales" has no balance on the reporting date.

At the end of the reporting year, all sub-accounts opened to account 90 “Sales” (except for sub-account 90-9 “Profit / loss from sales”) are closed by internal entries to sub-account 90-9 “Profit / loss from sales”.

Analytical accounting on account 90 “Sales” is maintained for each type of goods sold, products, work performed, services rendered, etc. In addition, analytical accounting on this account can be maintained by sales regions and other areas necessary for managing the organization.

Account 90 accounting posting "Sales" corresponds with accounts:

By debit	By loan
11 "Animals for rearing and fattening" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 26 "General expenses" 29 "Service industries and farms" 40 "Output of products (works, services)" 41 "Goods" 42 "Trade margin" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 58 "Financial investments" 68 "Calculations for taxes and fees" 79 "Intra-economic settlements" 99 "Profit and Loss"	46 "Completed stages of work in progress" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 57 "Transfers on the way" 62 "Settlements with buyers and customers" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 98 "Deferred income" 99 "Profit and Loss"

By debit

By loan

11 "Animals for rearing and fattening"

20 "Main production"

21 "Semi-finished products of own production"

23 "Auxiliary production"

26 "General expenses"

29 "Service industries and farms"

40 "Output of products (works, services)"

41 "Goods"

42 "Trade margin"

43 "Finished products"

44 Selling costs

45 "Goods shipped"

58 "Financial investments"

68 "Calculations for taxes and fees"

79 "Intra-economic settlements"

99 "Profit and Loss"

46 "Completed stages of work in progress"

50 Cashier

51 "Settlement accounts"

52 "Currency accounts"

57 "Transfers on the way"

62 "Settlements with buyers and customers"

76 "Settlements with different debtors and creditors"

79 "Intra-economic settlements"

98 "Deferred income"

99 "Profit and Loss"

AP
Other income and expenses
91

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.

The credit of account 91 “Other income and expenses” during the reporting period reflects:

receipts related to 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 granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property - in correspondence with the accounts of 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 on due dividends and other income”);
receipts 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 the accounts of settlements or cash;
receipts from operations with containers - in correspondence with the accounts of accounting for containers and settlements;
interest received (receivable) for the provision of the organization's funds for use, as well as interest for the use by a credit organization of funds held on the organization's account with this credit organization - in correspondence with the accounts of financial investments or funds;
fines, penalties, forfeits for violation of the terms of contracts received or recognized to be received - in correspondence with the accounts of settlements or cash;
income related to gratuitous receipt assets, - in correspondence with the deferred income account;
receipts in compensation for losses caused to the organization - in correspondence with the accounts of settlements;
profit of previous years, revealed in the reporting year - in correspondence with the accounts of settlements;
amounts of accounts payable that have expired limitation period, - in correspondence with accounts payable;
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 the 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 accounting accounts;
the residual value of 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 relevant 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 accounting accounts;
expenses on operations with containers - in correspondence with cost accounting accounts;
interest paid by the organization for providing it with cash (credits, loans) for use - in correspondence with the accounts of settlements or cash;
costs associated with the payment for services rendered credit institutions, - in correspondence with settlement accounts;
fines, penalties, forfeits for violation of the terms of contracts, paid or recognized for payment - in correspondence with the accounts of settlements or cash;
expenses for the maintenance of production facilities and facilities under conservation - in correspondence with the cost accounting accounts;
compensation for losses caused by the organization - in correspondence with the accounts of settlements;
losses of previous years recognized in the reporting year - in correspondence with accounts for accounting for settlements, depreciation charges, etc.;
deductions to reserves for the depreciation of investments in securities, for the depreciation of material assets, for doubtful debts - in correspondence with the accounts of these reserves;
amounts of receivables for which the limitation period has expired, other debts that are unrealistic to collect - in correspondence with accounts receivable;
exchange rate differences - in correspondence with cash accounts, financial investments, settlements, etc.;
expenses associated with the consideration of cases in courts - in correspondence with the accounts of settlements, etc.;
other expenses.

To account 91 "Other income and expenses" sub-accounts can be opened:

91-1 "Other income";
91-2 "Other expenses";
91-9 "Balance of other income and expenses".

Sub-account 91-1 "Other income" takes into account the receipt of assets recognized as other income.

On sub-account 91-2 "Other expenses" other expenses are taken into account.

Sub-account 91-9 "Balance of other income and expenses" is designed to identify the balance of other income and expenses for the reporting month.

Entries on sub-accounts 91-1 "Other income" and 91-2 "Other expenses" are made accumulatively during the reporting year. On a monthly basis, by comparing the debit turnover on subaccount 91-2 “Other expenses” and the credit turnover on subaccount 91-1 “Other income”, the balance of other income and expenses for the reporting month is determined. This balance is monthly (final turnovers) debited from sub-account 91-9 “Balance of other income and expenses” to account 99 “Profit and loss”. 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 sub-accounts opened to account 91 “Other income and expenses” (except for sub-account 91-9 “Balance of other income and expenses”) are closed by internal entries to sub-account 91-9 “Balance of other income and expenses”.

Analytical accounting on account 91 “Other income and expenses” is kept for each type of other income and expenses. At the same time, the construction analytical accounting for other income and expenses relating to the same financial, business transaction, should provide the possibility of identifying the financial result for each transaction.

Account 91 accounting posting "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 for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 28 "Marriage in production" 29 "Service industries and farms" 58 "Financial investments" 60 "Settlements with suppliers and contractors" 66 "Settlements on short-term credits and loans" 67 "Settlements on long-term loans and borrowings" 68 "Settlements with the budget" 70 "Settlements with personnel for wages" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 81 "Own shares (shares)" 98 "Deferred income" 99 "Profit and Loss"	07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 14 "Provisions for depreciation of material assets" 15 "Procurement and acquisition of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 28 "Marriage in production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 57 "Transfers on the way" 58 "Financial investments" 59 "Provisions for depreciation of investments in securities" 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 63 "Provisions for doubtful debts" 66 "Settlements on short-term credits and loans" 67 "Settlements on long-term loans and borrowings" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 75 "Settlements with the founders" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 81 "Own shares (shares)" 98 "Deferred income" 99 "Profit and Loss"

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 for rearing and fattening"

15 "Procurement and acquisition of material assets"

16 "Deviation in the value of material assets"

20 "Main production"

21 "Semi-finished products of own production"

23 "Auxiliary production"

28 "Marriage in production"

29 "Service industries and farms"

58 "Financial investments"

60 "Settlements with suppliers and contractors"

66 "Settlements on short-term credits and loans"

67 "Settlements on long-term loans and borrowings"

68 "Settlements with the budget"

70 "Settlements with personnel for wages"

71 "Settlements with accountable persons"

73 "Settlements with personnel for other operations"

76 "Settlements with different debtors and creditors"

79 "Intra-economic settlements"

81 "Own shares (shares)"

98 "Deferred income"

99 "Profit and Loss"

07 "Equipment for installation"

08 "Investments in non-current assets"

10 "Materials"

11 "Animals for rearing and fattening"

14 "Provisions for depreciation of material assets"

15 "Procurement and acquisition of material assets"

20 "Main production"

21 "Semi-finished products of own production"

23 "Auxiliary production"

28 "Marriage in production"

29 "Service industries and farms"

41 "Goods"

43 "Finished products"

45 "Goods shipped"

50 Cashier

51 "Settlement accounts"

52 "Currency accounts"

55 "Special bank accounts"

57 "Transfers on the way"

58 "Financial investments"

59 "Provisions for depreciation of investments in securities"

60 "Settlements with suppliers and contractors"

62 "Settlements with buyers and customers"

63 "Provisions for doubtful debts"

66 "Settlements on short-term credits and loans"

67 "Settlements on long-term loans and borrowings"

71 "Settlements with accountable persons"

73 "Settlements with personnel for other operations"

75 "Settlements with the founders"

76 "Settlements with different debtors and creditors"

79 "Intra-economic settlements"

81 "Own shares (shares)"

98 "Deferred income"

99 "Profit and Loss"

92

93

A
Shortfalls and losses from damage to valuables
94

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 valuables (including cash) identified in the process of their preparation, storage and sale, regardless of whether they are subject to attribution to accounts accounting for production costs (sales expenses) or responsible persons. At the same time, the loss of valuables resulting from natural disasters is credited to account 99 “Profit and Loss” as losses of the reporting year (uncompensated losses from natural disasters).

According to the debit of account 94 "Shortages and losses from damage to valuables" are given:

for missing or completely damaged inventory items - their actual cost;
for missing or completely damaged fixed assets - their residual value (initial 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 on the debit of account 94 “Shortages and losses from damage to valuables” from the credit of the accounts for recording these valuables.

When a shortage or damage is detected by the buyer upon acceptance of valuables received from suppliers, then the buyer attributes the amount of shortage within the limits stipulated in the contract 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 provided for 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 on claims") from the credit of account 60 "Settlements with suppliers and contractors" . If the court refuses to recover the amounts of losses from suppliers or transport organizations, the amount previously debited to account 76 “Settlements with various debtors and creditors” (sub-account “Settlements on claims”) is debited to account 94 “Shortages and losses from damage to valuables”.

When a court decides to recover from the supplier the amounts of shortages and losses of valuables in excess of the amounts provided for in the contract, in the accounting records of the supplier, the sale amount previously reflected in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and the credit of account 90 "Sales", is reversed for the amount of shortages and losses recovered by the buyer. At the same time, the indicated amount is reflected in the usual debit entry of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and 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 recovered 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”.

On the credit of account 94 “Shortages and losses from damage to valuables”, write-off is reflected:

shortages and damage to valuables within the limits provided for in the contract - to the accounting records of material assets (when they are identified during procurement) or within the limits of natural loss - production costs and sales costs (when they are identified during storage or sale);
shortages 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 "Calculations 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 perpetrators, as well as shortages of inventory items, the recovery of which was refused by the court due to the groundlessness of claims - to account 91 "Other income and expenses".

On the credit of account 94 "Shortages and losses from damage to valuables" the amounts are reflected in the amounts and values accepted for accounting on the debit of the specified account. At the same time, the missing or damaged material values are written off to the accounts for accounting for production costs (sales costs) at their actual cost.

When recovering the cost of missing valuables from the perpetrators, 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 from the guilty person is recovered, the indicated difference is debited from account 98 “Deferred income” in correspondence with account 91 “Other income and expenses”.

Shortfalls in valuables identified in the reporting year, but related to previous reporting periods, recognized financially responsible persons or for which there are court decisions to recover from the perpetrators, are reflected in the debit of account 94 “Shortages and losses from damage to valuables” and the credit of account 98 “Deferred income”. At the same time, account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation of material damage”) is debited to 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 posting “Shortages and losses from damage to valuables” corresponds with the accounts:

By debit	By loan
01 "Fixed assets" 03 "Profitable investments into wealth" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 16 "Deviation in the value of material assets" 19 "Value Added Tax on Acquired Values" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Goods" 42 "Trade margin" 43 "Finished products" 44 Selling costs 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 different debtors and creditors" 98 "Deferred income" 99 "Profit and Loss"	08 "Investments in non-current assets" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 Selling costs 70 "Settlements with personnel for wages" 73 "Settlements with personnel for other operations" 86 "Target financing" 91 "Other income and expenses" 99 "Profit and Loss"

By debit

By loan

01 "Fixed assets"

03 "Profitable investments
into wealth"

07 "Equipment for installation"

08 "Investments in non-current assets"

10 "Materials"

11 "Animals for rearing and fattening"

16 "Deviation in the value of material assets"

19 "Value Added Tax on Acquired Values"

20 "Main production"

21 "Semi-finished products of own production"

23 "Auxiliary production"

29 "Service industries and farms"

41 "Goods"

42 "Trade margin"

43 "Finished products"

44 Selling costs

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 different debtors and creditors"

98 "Deferred income"

99 "Profit and Loss"

08 "Investments in non-current assets"

20 "Main production"

23 "Auxiliary production"

25 "General production costs"

26 "General expenses"

29 "Service industries and farms"

44 Selling costs

70 "Settlements with personnel for wages"

73 "Settlements with personnel for other operations"

86 "Target financing"

91 "Other income and expenses"

99 "Profit and Loss"

95

P
Reserves for future expenses
96
By type of reserves

Account 96 "Reserves for future expenses"

Account 96 "Reserves for future expenses" is intended to summarize information on the status and movement of amounts reserved in order to evenly include expenses in production costs and sales expenses. In particular, the following amounts may be reflected on this account:

forthcoming vacation pay (including payments for social insurance and security) to employees of the organization;
for the payment of annual remuneration for the length of service;
production costs for preparatory work due to the seasonal nature of production;
for the repair of fixed assets;
forthcoming costs for land reclamation and implementation of other environmental measures;
for warranty repairs and warranty service.

The reservation of certain amounts is reflected in the credit of account 96 "Reserves for future expenses" in correspondence with the accounts of production costs and sales expenses.

The actual expenses for which the reserve was previously formed 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 paid to employees during vacation and annual remuneration for years of service; 23 "Auxiliary production" - for the cost of repair 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 at the end of the year mandatory) checked according to estimates, calculations, etc. and corrected if necessary.

Analytical accounting for account 96 "Reserves for future expenses" is carried out for individual reserves.

Account 96 of the accounting posting "Reserves for future expenses" corresponds with accounts:

By debit	By loan
23 "Auxiliary production" 28 "Marriage in production" 29 "Service industries and farms" 51 "Settlement accounts" 52 "Currency accounts" 69 "Calculations for social insurance and security" 70 "Settlements with personnel for wages" 76 "Settlements with different debtors and creditors" 91 "Other income and expenses" 97 "Deferred expenses" 99 "Profit and Loss"	08 "Investments in non-current assets" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 Selling costs 97 "Deferred expenses"

By debit

By loan

23 "Auxiliary production"

28 "Marriage in production"

29 "Service industries and farms"

51 "Settlement accounts"

52 "Currency accounts"

69 "Calculations for social insurance and security"

70 "Settlements with personnel for wages"

76 "Settlements with different debtors and creditors"

91 "Other income and expenses"

97 "Deferred expenses"

99 "Profit and Loss"

08 "Investments in non-current assets"

20 "Main production"

23 "Auxiliary production"

25 "General production costs"

26 "General expenses"

29 "Service industries and farms"

44 Selling costs

97 "Deferred expenses"

A
Future expenses
97
By type of reserves

Account 97 "Deferred expenses"

Account 97 "Deferred expenses" is intended to summarize information on expenses incurred in this reporting period, but related to future reporting periods. In particular, this account may reflect the costs associated with mining and preparatory work; preparatory work for production due to their seasonal nature; development of new production facilities, installations and units; land reclamation and implementation of other environmental measures; uneven repair of fixed assets during the year (when the organization does not create an appropriate reserve or fund), etc.

The expenses recorded on account 97 “Deferred expenses” are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”, etc.

Analytical accounting on account 97 "Expenses of future periods" is carried out by types of expenses.

Account 97 accounting posting "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 value of material assets" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 41 "Goods" 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 different 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 costs" 26 "General expenses" 29 "Service industries and farms" 44 Selling costs 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 96 "Reserves for future expenses" 99 "Profit and Loss"

By debit

By loan

02 "Depreciation of fixed assets"

04 "Intangible assets"

05 "Amortization of intangible assets"

10 "Materials"

16 "Deviation in the value of material assets"

23 "Auxiliary production"

25 "General production costs"

26 "General expenses"

29 "Service industries and farms"

41 "Goods"

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 different 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 costs"

26 "General expenses"

29 "Service industries and farms"

44 Selling costs

76 "Settlements with different debtors and creditors"

79 "Intra-economic settlements"

96 "Reserves for future expenses"

99 "Profit and Loss"

P
revenue of the future periods
98

Deferred income
Donations
Future receipts of debts for shortfalls identified in previous years
The difference between the amount to be recovered from the perpetrators and the 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 related to future reporting periods, as well as upcoming inflows of debts for shortages identified in the reporting period for previous years, and the differences between the amount, recoverable from the perpetrators, and the value of the valuables accepted for accounting upon detection of shortages and damage.

To account 98 "Deferred income" sub-accounts can be opened:

98-1 "Income received on account of future periods",
98-2 "Gratuitous receipts",
98-3 "Upcoming receipts of debts for shortages identified in previous years",
98-4 "The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables", etc.

Sub-account 98-1 “Income received on account of future periods” takes into account the movement of income received in the reporting period, but related to future reporting periods: rent or rent, utility bills, revenue from freight transportation, for the transportation of passengers by monthly and quarterly tickets, subscription fee for the use of communication facilities, etc.

On the credit of account 98 "Deferred income" in correspondence with the accounts of accounting for cash or settlements with debtors and creditors, the amounts of income relating to future reporting periods are reflected, and on the debit - 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 sub-account 98-1 "Income received on account of future periods" is maintained for each type of income.

Sub-account 98-2 "Grant-free 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 "Target financing" - the amount of budgetary funds directed by a commercial organization to finance expenses. The amounts recorded on account 98 "Deferred income" are debited from this account in the credit of account 91 "Other income and expenses":

for fixed assets received free of charge - as depreciation is accrued;
for other tangible assets received free of charge - as they are debited to the accounts of production costs (sales costs).

Analytical accounting for sub-account 98-2 "Gift-free receipts" is carried out for each free receipt of valuables.

On sub-account 98-3 “Upcoming debt receipts for shortages identified in previous years”, the movement of upcoming debt receipts for shortages identified in the reporting period for previous years is taken into account.

On the credit of account 98 “Deferred income”, in correspondence with account 94 “Deficiencies and losses from damage to valuables”, the amounts of shortages of valuables identified in previous reporting periods (before the reporting year), recognized by the guilty 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 to these amounts in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation of material damage”).

As the debt on shortages is repaid, account 73 “Settlements with personnel on other operations” is credited in correspondence with cash accounts, while simultaneously reflecting the amounts received on the credit of account 91 “Other income and expenses” (profits of previous years identified in the reporting year) and to the debit of account 98 "Deferred income".

On sub-account 98-4 “The difference between the amount to be recovered from the guilty persons and the cost of missing valuables”, the difference between the amount recovered from the guilty persons for the missing material and other valuables and the cost listed in the accounting of the organization is taken into account.

On the credit of account 98 “Deferred income”, in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”), the difference between the amount to be recovered from the guilty persons and the cost of missing values is reflected. As the debt accepted for accounting under account 73 “Settlements with personnel on other transactions” 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 posting "Deferred income" corresponds with accounts:

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Profit and loss
99

Account 99 "Profit and loss"

Account 99 "Profit and Loss" 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 made up of the financial result from ordinary activities, as well as other income and expenses. The debit of account 99 “Profits and losses” reflects losses (losses, expenses), and the credit - profits (income) of the organization. Comparison of debit and credit turnover for the reporting period shows the final financial result of the reporting period.

Account 99 “Profit and Loss” during the reporting year reflects:

profit or loss from ordinary activities - in correspondence with account 90 "Sales";
balance of other income and expenses for the reporting month - in correspondence with account 91 “Other income and expenses”;
the amounts of the accrued conditional income tax expense, permanent liabilities and payments for recalculations of this tax from actual profit, as well as the amounts of tax sanctions due - in correspondence with account 68 "Calculations for taxes and fees".

At the end of the reporting year, when compiling the annual financial statements, account 99 “Profit and Loss” is closed. At the same time, the final entry in 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 “Profit and Loss” should provide the formation of the data necessary for compiling a profit and loss statement. So recommends the chart of accounts 94n.

Account 99 accounting posting "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 for rearing and fattening" 16 "Deviation in the value of material assets" 19 "Value Added Tax on Acquired Values" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 28 "Marriage in production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 50 Cashier 51 "Settlement 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 different 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 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 60 "Settlements with suppliers and contractors" 73 "Settlements with personnel for other operations" 76 "Settlements with different 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"

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 for rearing and fattening"

16 "Deviation in the value of material assets"

19 "Value Added Tax on Acquired Values"

20 "Main production"

21 "Semi-finished products of own production"

23 "Auxiliary production"

25 "General production costs"

26 "General expenses"

28 "Marriage in production"

29 "Service industries and farms"

41 "Goods"

43 "Finished products"

44 Selling costs

45 "Goods shipped"

50 Cashier

51 "Settlement 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 different 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 "Settlement accounts"

52 "Currency accounts"

55 "Special bank accounts"

60 "Settlements with suppliers and contractors"

73 "Settlements with personnel for other operations"

76 "Settlements with different 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

Off-balance sheet accounts in the new chart of accounts for 2014-2015 are designed to summarize information on the presence and movement of values temporarily in use or disposal of the organization (leased fixed assets, material assets in safekeeping, processing, etc.), conditional rights and obligations, as well as to control individual business transactions. Accounting for these objects is kept according to a simple system.

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Leased fixed assets
001

Account 001 "Leased fixed assets"

Account 001 "Rented fixed assets" is intended to summarize information on the availability and movement of fixed assets leased by the organization.

Leased fixed assets are recorded on account 001 "Leased fixed assets" in the assessment specified in the lease agreements.

Analytical accounting on account 001 "Leased fixed assets" is carried out by lessors, for each object of leased fixed assets (by inventory numbers of the lessor). Leased fixed assets located outside the Russian Federation are accounted for separately on account 001 Leased fixed assets.

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Inventory assets accepted for safekeeping 002

Account 002 "Inventory accepted for safekeeping"

Account 002 "Inventory assets accepted for safekeeping" is intended to summarize information on the availability and movement of inventory items accepted for safekeeping.

Buying organizations record on account 002 “Inventory assets accepted for safekeeping” the values accepted for storage in the following cases:

receipt from suppliers of inventory items for which the organization legal grounds refused to accept invoices for payment requests and their payment;
receipt from suppliers of unpaid inventory items prohibited for spending under the terms of the contract until they are paid;
acceptance of inventory items for safekeeping for other reasons.

Supplier organizations record on account 002 “Inventory assets accepted for safekeeping” inventory items paid for by buyers, which are left in safekeeping, issued with safe receipts, but not exported for reasons beyond the control of organizations. Inventory assets are recorded on account 002 “Inventory assets accepted for safekeeping” at the prices specified in acceptance certificates or in invoices for payment requests.

Analytical accounting on account 002 "Commodity and material assets accepted for safekeeping" is carried out by organization-owners, by types, varieties and places of storage.

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Materials accepted for recycling
003

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 materials of the customer accepted for processing (tolling raw materials) that are not paid by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on the accounts of production costs, reflecting the costs associated with this (with the exception of the cost of raw materials and materials of the customer). The customer's raw materials and materials accepted for processing are recorded on account 003 "Materials accepted for processing" at the prices stipulated in the contracts.

Analytical accounting on account 003 "Materials accepted for processing" is carried out by customers, types, grades of raw materials and materials and their locations.

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Goods accepted for commission
004

Account 004 "Goods accepted for commission"

Account 004 "Goods accepted for commission" is designed to summarize information on the availability and movement of goods accepted for commission in accordance with the contract. This account is used by commission organizations.

Goods accepted for commission are recorded on account 004 “Goods accepted for commission” at the prices specified in the acceptance certificates. Analytical accounting on account 004 "Goods accepted for commission" is carried out by types of goods and organizations (persons) - consignors.

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Equipment accepted for installation
005

Account 005 "Equipment accepted for installation"

Account 005 "Equipment accepted for installation" is intended to summarize information on the availability and movement of all types of equipment received by the organization from the customer for installation. This account is used by contracting organizations.

The equipment is recorded on account 005 "Equipment accepted for installation" at the prices indicated by the customer in the accompanying documents.

Analytical accounting on account 005 "Equipment accepted for installation" is carried out according to individual objects or aggregates.

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Forms of strict reporting
006

Account 006 "Forms of strict reporting"

Account 006 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms that are stored and issued under the report - receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. .

Forms of strict reporting are accounted for on account 006 "Forms of strict reporting" in the conditional assessment.

Analytical accounting on account 006 “Strict reporting forms” is kept for each type of strict reporting forms and their storage locations.

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Written-off debt of insolvent debtors
007

Account 007 “Debt of insolvent debtors written off at a loss”

Account 007 "Debt written off at a loss of insolvent debtors" is intended to summarize information on the state of receivables written off at a loss due to the insolvency of debtors. This debt should be taken into account off the balance sheet within five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors.

Accounts 50 “Cashier”, 51 “Settlement accounts” or 52 “Currency accounts” are debited for the amounts received in order to collect debts previously written off at a loss 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 on account 007 “Debt of insolvent debtors written off at a loss” is kept for each debtor whose debt is written off at a loss, and for each debt written off at a loss.

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Collateral for obligations and payments received
008

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 received guarantees to secure the fulfillment of obligations and payments, as well as collateral received for goods transferred to other organizations (persons).

If the guarantee does not specify the amount, then for accounting it is determined based on the terms of the contract.

The amounts of collateral recorded on account 008 “Securities for obligations and payments received” are written off as the debt is repaid.

Analytical accounting on account 008 “Securities for obligations and payments received” is kept for each received security.

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Security for obligations and payments issued
009

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 issued guarantees to secure the fulfillment of obligations and payments. If the guarantee does not specify the amount, then for accounting it is determined based on the terms of the contract.

The amounts of collateral recorded on account 009 “Securities for obligations and payments issued” are written off as the debt is repaid.

Analytical accounting on account 009 “Securities for obligations and payments issued” is kept for each issued security.

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Depreciation of fixed assets
010

Account 010 "Depreciation of fixed assets"

Account 010 "Depreciation of fixed assets" is intended to summarize information on the movement of depreciation amounts for housing facilities, external improvement facilities and other similar facilities (forestry, road facilities, specialized structures for navigation, etc.), as well as for non-profit organizations on fixed assets. Depreciation on the specified objects is made at the end of the year according to the established norms of depreciation.

When certain objects are retired (including sale, gratuitous transfer, etc.), the depreciation amount for them is written off from account 010 “Depreciation of fixed assets”.

Analytical accounting on account 010 "Depreciation of fixed assets" is carried out for each object.

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Leased fixed assets
011

Account 011 "Fixed assets leased out"

Account 011 "Fixed assets leased out" is intended to summarize information on the availability and movement of leased fixed assets, if, under the terms of the lease agreement, the property must be accounted for on the balance sheet of the lessee (tenant).

Leased fixed assets are recorded on account 011 "Fixed assets leased" in the assessment specified in the lease agreements.

Analytical accounting on account 011 "Fixed assets leased out" is carried out by tenants, for each item of fixed assets leased out. Leased fixed assets located outside the Russian Federation are recorded on account 011 “Fixed and leased assets” separately.