Accounting for financial and economic activities. Accounting for the financial and economic activities of the enterprise
Account 77 "Deferred tax liabilities"
Account 77 "Deferred tax liabilities" is intended to summarize information on the existence and movement of deferred tax liabilities.
Deferred tax liabilities are accepted for accounting in the amount determined as the product of taxable temporary differences arising in reporting period, on the income tax rate in effect on reporting date.
On the credit of account 77 "Deferred tax liabilities" in correspondence with the debit of the account the deferred tax is reflected, which reduces the amount of the conditional expense (income) of the reporting period.
The debit of account 77 "Deferred tax liabilities" in correspondence with the credit of account 68 "Calculations of taxes and fees" reflects a decrease or full repayment of deferred tax liabilities, on account of accruals of income tax for the reporting period.
The deferred tax liability upon disposal of the asset or the type of liability for which it was accrued is debited from the debit of account 77 "Deferred tax liabilities" to the credit of account 99 "Profits and losses".
Analytical accounting of deferred tax liabilities is carried out by types of assets or liabilities in the assessment of which a taxable temporary difference has arisen.
Score 77 accounting the transactions "Deferred tax liabilities" correspond with the accounts:
- Settlements for allocated property
- Calculations for current operations
- Settlements under the contract trust management property
Check
Account 79 "Intra-business settlements" is intended to summarize information on all types of settlements with branches, representative offices, branches and other separate divisions of the organization, allocated to separate balances (intra-balance settlements), in particular, settlements for allocated property, for mutual leave material values, for the sale of products, works, services, for the transfer of expenses for general management activities, for wages to employees of departments, etc.
Sub-accounts can be opened to account 79 "Intra-business settlements":
- 79-1 "Settlements for the allocated property",
- 79-2 "Settlements on current transactions",
- 79-3 "Settlements under a property trust agreement", etc.
On subaccount 79-1 "Settlements for allocated property", the status of settlements with branches, representative offices, offices and other separate divisions of the organization, allocated to separate balance sheets, for the non-current and circulating assets transferred to them is taken into account.
The property allocated to the specified subdivisions is written off by the organization from account 01 “Fixed assets”, etc. to the debit of account 79 “Intra-business settlements”.
The property allocated by the organization to the specified subdivisions is taken into account by these subdivisions from the credit of account 79 "Internal settlements" to the debit of account 01 "Fixed assets", etc.
On subaccount 79-2 "Settlements for current transactions" the state of all other settlements of the organization with branches, representative offices, departments and other separate divisions allocated to separate balances is taken into account.
On subaccount 79-3 "Settlements under a property trust agreement", the status of settlements related to the execution of property trust contracts is taken into account. This subaccount is used to record settlements with the founder of management, trustee, as well as settlements for property transferred to trust, recorded on a separate balance sheet.
The property transferred to trust management is written off by the founder of the management from accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments", etc. to the debit of account 79 "Intrafarm settlements" (at the same time, a debit accounts, and the credit of account 79 "Intra-business settlements"). The property accepted by the trustee on a separate balance sheet is reflected in the debit of accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments", etc. and the credit of account 79 "Intra-business settlements" 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets" and the credit of account 79 "Intrafarm 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 contract of trust management of property provides for other operations with property transferred to trust management, then the accounting of these operations is carried out in a general manner.
The transfer of funds to the account of the profit (income) owed to the founder of the management in a separate balance sheet is reflected in the credit of the accounts of funds and in the debit of account 79 "Intrafarm settlements". The funds received by the founder of the management on account of this profit (income) are credited to the debit of the accounts for accounting for monetary funds in correspondence with account 79 "Intrafarm settlements".
By the founder of the management, the amounts due from the trustee to compensate for losses caused by the loss or damage of property transferred to trust, 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 accounts for accounting for funds are debited and account 76 "Settlements with by different debtors and creditors ".
Analytical accounting for account 79 "Intrafarm settlements" is carried out for each branch, representative office, department or other a separate subdivision organization, allocated to a separate balance sheet, and settlements under contracts of trust management of property - for each contract.
Account 79 of the accounting of the entry "Intrafarm settlements" corresponds with the accounts:
By debit | On a loan |
---|---|
01 "Fixed assets" 02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 07 "Equipment for installation" 10 "Materials" 20 "Main production" 41 "Products" 43 " Finished products» 44 "Costs of sale" 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 "Prepaid 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 growing and fattening" 15 "Procurement and acquisition of material assets" 16 "Variation in value 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 25 "General production costs" 26 " General running costs» 29 "Service industries and farms" 40 "Release of products (works, services)" 41 "Products" 43 "Finished goods" 44 "Costs of sale" 45 "Goods shipped" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 57 "Transfers on the way" 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 70 "Payments to staff on remuneration" 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 "Prepaid expenses" 99 "Profit and loss" |
Section VII. Capital
The accounts of this section are intended to summarize information about the state and movement of the capital of the organization.
Account 80 " Authorized capital»
Account 80 "Authorized capital" is intended to summarize information about the state and movement of the authorized capital (share capital, authorized capital) of the organization.
The balance on account 80 "Authorized capital" must correspond to the size of the authorized capital, fixed 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 the 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 founders". The actual receipt of the founders' deposits is carried out on the credit of account 75 "Settlements with the founders" in correspondence with accounts for accounting for cash and other valuables.
Analytical accounting for account 80 "Authorized capital" is organized in such a way as to ensure the formation of information on the founders of the organization, stages of capital formation and types of shares.
Account 80 is also used to summarize information about the state and movement of deposits in common property under a simple partnership agreement. In this case, account 80 is called "Contributions of friends".
Property contributed by partners to a simple partnership on account of their contributions is credited to the debit of property accounting accounts (51 "Settlement accounts", 01 "Fixed assets", 41 "Goods", etc.) and the credit of account 80 "Contributions of partners". When the property is returned to the partners upon termination of the simple partnership agreement, reverse entries are made in the accounting records.
Analytical accounting for account 80 "Contributions of comrades" is maintained for each simple partnership agreement and each party to the agreement.
Account 80 of the accounting of the entry "Authorized capital" corresponds with accounts:
By debit | On a loan |
---|---|
01 "Fixed assets" 04 "Intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing 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 our own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Products" 43 "Finished goods" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 58 "Financial investments" 75 "Settlements with founders" 81 "Own shares (shares)" 84 "Retained earnings (uncovered loss)" | 01 "Fixed assets" 03 "Profitable investments in material assets" 04 "Intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing 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 our own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Products" 43 "Finished goods" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 58 "Financial investments" 75 "Settlements with founders" 83 "Additional capital" 84 "Retained earnings (uncovered loss)" |
Account 81 "Own shares (shares)"
Account 81 "Treasury shares (stakes)" is intended to summarize information on the presence and movement of treasury shares redeemed joint stock company from shareholders for their subsequent resale or cancellation. Other business companies and partnerships use this account to record 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 out his shares (shares) from a shareholder (participant) in the accounting for the amount of actual costs, an entry is made on the debit of account 81 "Own shares (shares)" and on the credit of cash accounts.
The cancellation of the own shares repurchased by the joint-stock company is carried out on the credit of account 81 "Own shares (stakes)" and the debit of account 80 "Authorized capital" after the company has completed all the stipulated procedures. The difference arising in this case on account 81 "Own shares (stakes)", the difference between the actual costs of redemption of shares (stakes) and their par value is charged to account 91 "Other income and expenses".
Account 81 of the accounting of the entry "Own shares (shares)" corresponds with accounts:
Account 82 " Reserve capital»
Account 82 "Reserve capital" is intended to summarize information about the state and movement of the reserve capital.
Deductions to the 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 funds of reserve capital is accounted for in the debit of account 82 "Reserve capital" in correspondence with accounts:
- 84 "Retained earnings (uncovered loss)" - in terms of amounts reserve fund directed to cover the loss of the organization for the reporting year;
- or - in terms of the amounts allocated for the redemption of the bonds of the joint-stock company.
Account 82 of the accounting entry "Reserve capital" corresponds with accounts:
Account 83 "Additional capital"
Account 83 "Additional capital" is intended to summarize information about the additional capital of the organization.
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 assets, for which the increase in value was determined;
- the amount of the difference between the selling and par value of shares received in the process of forming the authorized capital of a joint-stock company (when the company is founded, with a subsequent increase in the authorized capital) through the sale of shares at a price exceeding the par value - in correspondence with account 75 "Settlements with founders" ...
The amounts referred to the credit of account 83 "Additional capital", as a rule, are not written off. Debit entries on it can take place only in the following cases:
- repayment of the amounts of reduction in the value of non-current assets, revealed as a result of its revaluation, - in correspondence with the accounts of assets for which the decline in value was determined;
- direction 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 founders", etc.
Analytical accounting for account 83 "Additional capital" is organized in such a way as to ensure the formation of information on the sources of education and areas of use of funds.
Account 83 of the accounting of the entry "Additional capital" corresponds with accounts:
Account 84 "Retained earnings (uncovered loss)"
Account 84 "Retained earnings (uncovered loss)" is intended to summarize information about the presence and movement of the amounts of retained earnings or uncovered loss of the organization.
The amount of net profit of the reporting year is written off by the final turnovers of December on the credit of account 84 "Retained earnings (uncovered loss)" in correspondence with account 99 "Profits and losses". The amount of the net loss of the reporting year is written off by the final turnovers of December to the debit of account 84 "Retained earnings (uncovered loss)" in correspondence with account 99 "Profits and losses".
Sending part of the profit of the reporting year to the payment of income to the founders (participants) of the organization based on the results of the approval of the annual accounting statements reflected in the debit of account 84 "Retained earnings (uncovered loss)" and the credit of accounts 75 "Settlements with founders" and 70 "Settlements with staff on remuneration". A similar entry is made when interim income is paid.
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 accounts:
- 80 "Authorized capital" - when bringing the amount of the authorized capital to the value net assets organizations;
- 82 "Reserve capital" - when using reserve capital funds to repay the loss;
- 75 "Settlements with founders" - when the loss of a simple partnership is repaid at the expense of targeted contributions of its participants, etc.
Analytical accounting for account 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the directions of use of funds. At the same time, in the analytical accounting, retained earnings funds used as financial security production development of the organization and other similar measures for the acquisition (creation) of new property and not yet used, can be divided.
84 accounting account of the transaction "Retained earnings (uncovered loss)" corresponds with accounts:
Account 86 "Target financing"
Account 86 "Target financing" is intended to summarize information on the movement of funds intended for the implementation of activities intended purpose, funds received from other organizations and individuals, budget funds, etc.
Targeted 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 targeted financing is reflected in the debit of account 86 “Target financing” in correspondence with accounts: 20 “Main production” or 26 “General business expenses” - when directed funds of targeted financing for the maintenance of a non-profit organization; 83 "Additional capital" - when using targeted financing received in the form of investment funds; 98 "Deferred income" - when a commercial organization directs budgetary funds to finance costs, etc.
Analytical accounting for account 86 "Target financing" is carried out according to the purpose of earmarked funds and in the context of their sources.
Account 86 of the accounting entry "Target financing" corresponds with accounts:
Section VIII. Financial results
The accounts of this section are intended to summarize information about the income and expenses of the organization, as well as to identify the final financial result of the organization's activities for the reporting period.
- Revenue
- Cost of sales
- Value added tax
- Excise taxes
- Profit / loss from sales
Account 90 "Sales"
Account 90 "Sales" is intended to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result of them. This account reflects, in particular, revenue and cost of:
- finished products and semi-finished products of our own production;
- works and services of an industrial nature;
- works and services of a non-industrial nature;
- purchased products (purchased for completing);
- construction, assembly, design and survey, geological exploration, research, etc. work;
- goods;
- services for the transportation of goods and passengers;
- transport and 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 the rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is the subject of the organization's activities);
- participation in the authorized capital of other organizations (when this is the subject of the organization's activities), etc.
When recognized in accounting, the amount of 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 goods", 41 "Goods", 44 "Expenses for sale", 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 on debit - its planned cost (during the year, when the actual cost not identified) and the difference between the planned and actual cost products sold (at the end of the year). The planned cost of goods sold, as well as the amount of differences, are written off to the debit of account 90 "Sales" (or reversed) in correspondence with the accounts on which these products were recorded.
In organizations that carry out retail trade and keep records of goods at sales prices, the credit of account 90 "Sales" reflects sales value goods sold (in correspondence with the accounts of cash and settlements), and on debit - their book value (in correspondence with account 41 "Goods") with the simultaneous reversal of the amounts of discounts (capes) related to the goods sold (in correspondence with account 42 "Trade margin").
Sub-accounts can be opened to account 90 "Sales":
- 90-1 "Revenue";
- 90-2 "Cost of sales";
- 90-3 "Value Added Tax";
- 90-4 "Excise";
- 90-9 "Profit / loss from sales".
Subaccount 90-1 "Revenue" records receipts of assets recognized as revenue.
On subaccount 90-2 "Cost of sales", the cost of sales is taken into account, for which revenue is recognized on subaccount 90-1 "Revenue".
Subaccount 90-3 "Value added tax" takes into account the amount of value added tax due to be received from the buyer (customer).
Subaccount 90-4 "Excise" takes into account the amount of excise taxes included in the price of products (goods) sold.
Organizations - payers of export duties can open subaccount 90-5 "Export duties" to account 90 "Sales" to record the amounts of export duties.
Subaccount 90-9 "Profit / loss from sales" is designed to identify the financial result (profit or loss) from sales for the reporting month.
Entries on subaccounts 90-1 “Revenue”, 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise” are made cumulatively during the reporting year. Monthly comparison of the aggregate debit turnover for subaccounts 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excise" and credit turnover for subaccount 90-1 "Revenue" determines the financial result (profit or loss) from sales for the reporting month. This financial result is written off monthly (final turnovers) from subaccount 90-9 "Profit / loss from sales" to account 99 "Profits and losses". Thus, the synthetic account 90 "Sales" has no balance at 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 records to sub-account 90-9 “Profit / loss from sales”.
Analytical accounting for account 90 "Sales" is maintained for each type of goods sold, products, work performed, services rendered, etc. In addition, analytical accounting for this account can be kept by sales regions and other areas necessary for managing the organization.
Account 90 of the accounting of the transaction "Sales" corresponds with accounts:
By debit | On a loan |
---|---|
11 "Animals for growing and fattening" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 26 "General expenses" 29 "Service industries and farms" 40 "Release of products (works, services)" 41 "Products" 42 "Trade margin" 43 "Finished goods" 44 "Costs of sale" 45 "Goods shipped" 58 "Financial investments" 68 "Calculations of taxes and fees" 79 "On-farm 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 "On-farm settlements" 98 "Deferred income" 99 "Profit and loss" |
- Other income
- other expenses
- Balance of other income and expenses
Account 91 "Other income and expenses"
Account 91 "Other income and expenses" is designed to summarize information about other income and expenses of the reporting period.
On the credit of account 91 "Other income and expenses" during the reporting period, the following are reflected:
- 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 monetary funds;
- receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property - in correspondence with accounts for accounting settlements or monetary funds;
- income related to participation in the authorized capital of other organizations, as well as interest and other income from 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" (subaccount "Settlements for dividends and other income due");
- proceeds associated with the sale and other write-offs of property, plant and equipment and other assets other than cash in Russian currency, products, goods - in correspondence with accounts of accounting of settlements or monetary funds;
- receipts from operations with tare - in correspondence with tare and settlement accounts;
- interest received (to be received) for the provision of funds for use by the organization, as well as interest for the use by the credit institution of funds in the account of the organization with this credit institution - in correspondence with the accounting accounts financial investments or cash;
- fines, penalties, forfeits for violation of the terms of contracts, received or acknowledged to be received - in correspondence with accounts of settlements or monetary funds;
- receipts associated with the gratuitous receipt of assets - in correspondence with the account for accounting for deferred income;
- receipts in compensation for losses caused to the organization - in correspondence with settlement accounts;
- profit of previous years, revealed in the reporting year - in correspondence with the accounts of settlements;
- sums accounts payable for which the term has expired limitation period, - in correspondence with accounts payable;
- Other income.
The debit of account 91 "Other income and expenses" during the reporting period reflects:
- costs 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 costs associated with participation in the authorized capital of other organizations - in correspondence with expense 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 accounting accounts of the corresponding assets;
- expenses related to 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 packaging - in correspondence with expense accounts;
- interest paid by the organization for the provision of funds (credits, loans) to it for use - in correspondence with accounts of settlements or monetary funds;
- expenses related to payment for services rendered by credit institutions - in correspondence with settlement accounts;
- fines, penalties, forfeits for violation of the terms of l agreements, paid or recognized for payment - in correspondence with accounts for accounting settlements or monetary funds;
- expenses for the maintenance of production facilities and facilities that are on conservation - in correspondence with cost accounting accounts;
- reimbursement of losses caused by the organization - in correspondence with settlement accounts;
- losses of previous years recognized in the reporting year - in correspondence with accounts for accounting calculations, 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;
- sums accounts receivable for which the limitation period has expired, other debts that are unrealistic for collection - in correspondence with accounts receivable;
- exchange rate differences - in correspondence with accounts for accounting for monetary funds, financial investments, settlements, etc .;
- expenses related to the consideration of cases in courts - in correspondence with accounts for accounting settlements, etc .;
- other expenses.
Sub-accounts can be opened to account 91 "Other income and expenses":
- 91-1 "Other income";
- 91-2 "Other expenses";
- 91-9 "Balance of other income and expenses".
On subaccount 91-1 "Other income" receipts of assets recognized as other income are taken into account.
On subaccount 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 cumulatively during the reporting year. Monthly comparison of debit turnover on subaccount 91-2 "Other expenses" and credit turnover on subaccount 91-1 "Other income" determines the balance of other income and expenses for the reporting month. This balance is written off monthly (final turnovers) from subaccount 91-9 "Balance of other income and expenses" to account 99 "Profits and losses". Thus, the synthetic account 91 "Other income and expenses" has no balance at 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 records on sub-account 91-9 "Balance of other income and expenses".
Analytical accounting for account 91 "Other income and expenses" is kept for each type of other income and expenses. Moreover, the construction analytical accounting for other income and expenses related to the same financial, business transaction, should provide the ability to identify the financial result for each transaction.
Account 91 of the accounting entry "Other income and expenses" corresponds with accounts:
By debit | On a 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 growing 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 our own production" 23 "Auxiliary production" 28 "Defect in production" 29 "Service industries and farms" 58 "Financial investments" 60 "Settlements with suppliers and contractors" 66 "Settlements for short-term credits and loans" 67 "Settlements for long-term loans and borrowings" 68 "Settlements with the budget" 70 "Payments to staff on remuneration" 71 "Settlements with accountable persons" 73 "Payments to personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "On-farm 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 growing and fattening" 14 "Provisions for depreciation of material assets" 15 "Procurement and acquisition of material assets" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 28 "Defect in production" 29 "Service industries and farms" 41 "Products" 43 "Finished goods" 45 "Goods shipped" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 57 "Transfers on the way" 58 "Financial investments" 59 "Provisions for impairment of investments in securities" 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 63 "Provisions for doubtful debts" 66 "Settlements for short-term credits and loans" 67 "Settlements for long-term loans and borrowings" 71 "Settlements with accountable persons" 73 "Payments to personnel for other operations" 75 "Settlements with founders" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 81 "Own shares (shares)" 98 "Deferred income" 99 "Profit and loss" |
Account 94 "Shortages and losses from damage to values"
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), revealed in the process of their procurement, storage and sale, regardless of whether they are subject to attribution to the accounts for accounting for production costs (sales costs) or the perpetrators. At the same time, the loss of valuables resulting from natural disasters is charged to account 99 “Profits and losses” as losses of the reporting year (uncompensated losses from natural disasters).
On the debit of account 94 "Shortages and losses from damage to valuables" are given:
- for missing or completely damaged inventory items - their actual cost;
- for missing or completely damaged fixed assets - their residual value (initial cost less the amount of accrued depreciation);
- for partially damaged material values - the amount of determined losses, etc.
For shortages and damage to values, entries are made on the debit of account 94 "Shortages and losses from damage to values" from the credit of the accounting accounts of the named values.
When the buyer, when accepting the values received from the suppliers, reveals a shortage or damage, then the amount of the shortage within the limits provided for in the contract values, the buyer charges upon posting the values into the debit of account 94 "Shortages and losses from damage to values" from the credit of account 60 "Settlements with suppliers and contractors ", and the amount of losses in excess of the amounts stipulated in the contract, presented to suppliers or a transport organization, into the debit of account 76" Settlements with various debtors and creditors "(subaccount" Settlements for 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 attributed to the debit of account 76 "Settlements with various debtors and creditors" (subaccount "Settlements on claims") is debited to account 94 "Shortages and losses from damage to values".
When the court makes a decision to recover from the supplier the amounts of shortages and losses of values in excess of the amounts stipulated in the contract in the supplier's accounting records, the sales amount previously reflected in the debit of accounts 62 "Settlements with buyers and customers" or 51 "Current accounts", 52 "Currency accounts" and the credit of account 90 "Sales" is reversed for the amount of shortfalls and losses collected by the buyer. At the same time, the specified amount is reflected in a regular entry on the debit of accounts 62 "Settlements with buyers and customers" or 51 "Settlement accounts", 52 "Currency accounts" and the credit of account 76 "Settlements with various debtors and creditors". When transferring amounts to the buyer, account 76 "Settlements with various debtors and creditors" is debited in correspondence with account 51 "Settlement accounts". The supplier must also reverse the turnovers on the debit of account 90 "Sales" and credit of account 43 "Finished goods". The amount recovered in this way on account 43 “Finished products” is then debited to the debit of account 94 “Shortages and losses from damage to values”.
On the credit of account 94 "Shortages and losses from damage to valuables", the write-off is reflected:
- shortages and damage to valuables within the limits stipulated in the contract - to the accounts of material assets (when they are revealed during procurement) or within the norms of natural loss - costs of production and costs of sale (when they are revealed 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" (subaccount "Settlements for compensation for 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 taken into account in the debit of the specified account. At the same time, missing or damaged material values are written off to the accounts for accounting for production costs (sales costs) at their actual cost.
When recovering from the guilty persons the cost of missing values, the difference between the value of missing values credited to account 73 "Settlements with personnel for other operations" and their value reflected in account 94 "Shortages and losses from damage to values" is credited to account 98 " Revenue of the future periods". As the amount owed from him is recovered from the guilty person, the specified difference is debited from account 98 "Deferred income" in correspondence with account 91 "Other income and expenses".
Lack of values identified in the reporting year, but related to previous reporting periods, recognized materially responsible persons or for which there are court decisions on the recovery from the guilty persons, 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, these amounts are debited to account 73 "Settlements with personnel for other operations" (subaccount "Calculations for compensation for material damage") and credited account 94 "Shortages and losses from damage to valuables". 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 of the entry "Shortages and losses from damage to valuables" corresponds with the accounts:
By debit | On a loan |
---|---|
01 "Fixed assets" 03 "Profitable investments 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing 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 our own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Products" 42 "Trade margin" 43 "Finished goods" 44 "Costs of sale" 45 "Goods shipped" 50 "Cashier" 60 "Settlements with suppliers and contractors" 71 "Settlements with accountable persons" 73 "Payments to 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 "Costs of sale" 70 "Payments to staff on remuneration" 73 "Payments to personnel for other operations" 86 "Targeted financing" 91 "Other income and expenses" 99 "Profit and loss" |
Account 96 "Reserves forthcoming expenses»
Account 96 "Reserves for future expenses" is designed to summarize information about the state and movement of amounts reserved for the purpose of even inclusion of expenses in production costs and sales costs. In particular, this account may reflect the following amounts:
- the upcoming payment of vacations (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 other environmental protection measures;
- for warranty repair and warranty service.
Reservation of certain amounts is reflected in the credit of account 96 "Reserves for future expenses" in correspondence with accounts for accounting for production costs and sales costs.
Actual expenses for which a reserve was previously formed are debit to account 96 "Provisions for future expenses" in correspondence, in particular, with accounts: 70 "Payments with staff for wages" - for the amount of remuneration to employees during the vacation and annual remuneration for the length of service; 23 "Auxiliary production" - for the cost of repair of fixed assets performed by a division of the organization, etc.
The correctness of the formation and use of the amounts for a particular reserve is periodically (and at the end of the year) checked according to the data of estimates, calculations, etc. and corrected if necessary.
Analytical accounting for account 96 "Reserves for future expenses" is carried out in separate reserves.
Account 96 of the accounting entry "Reserves for future expenses" corresponds with accounts:
By debit | On a loan |
---|---|
23 "Auxiliary production" 28 "Defect in production" 29 "Service industries and farms" 51 "Settlement accounts" 52 "Currency accounts" 69 "Calculations for social insurance and providing " 70 "Payments to staff on remuneration" 76 "Settlements with different debtors and creditors" 91 "Other income and expenses" 97 "Prepaid 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 "Costs of sale" 97 "Prepaid expenses" |
Account 97 "Prepaid expenses"
Account 97 "Expenses of future periods" is intended to summarize information about 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 industries, installations and units; land reclamation and other environmental protection measures; repair of fixed assets unevenly performed throughout the year (when the organization does not create an appropriate reserve or fund), etc.
Expenses recorded on account 97 "Prepaid expenses" are written off to the debit of accounts 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General business expenses", 44 "Sales expenses", etc.
Analytical accounting for account 97 "Deferred expenses" is carried out by type of expenses.
Account 97 of the accounting entry "Deferred expenses" corresponds with accounts:
By debit | On a 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 "Products" 43 "Finished goods" 60 "Settlements with suppliers and contractors" 69 "Calculations for social insurance and security" 70 "Payments to staff on remuneration" 71 "Settlements with accountable persons" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 96 "Provisions 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 "Costs of sale" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 96 "Provisions for future expenses" 99 "Profit and loss" |
- Deferred income
- Gratuitous receipts
- Upcoming receipts of arrears for shortages identified in previous years
- The difference between the amount to be recovered from the perpetrators and book value for lack of values
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 forthcoming receipts of arrears for shortages identified in the reporting period for previous years, and the differences between the amount, subject to recovery from the guilty persons, and the value of valuables accepted for accounting when shortages and damage are detected.
Subaccounts can be opened to account 98 "Deferred income":
- 98-1 "Income received for future periods",
- 98-2 "Gratuitous receipts",
- 98-3 "Upcoming receipts of arrears for shortages identified in previous years",
- 98-4 "The difference between the amount to be recovered from the perpetrators and the book value for the shortfall in valuables", etc.
Subaccount 98-1 "Income received in future periods" takes into account the movement of income received in the reporting period, but relating to future reporting periods: rent or apartment rent, payment for public Utilities, revenue for freight traffic, for the carriage of passengers on monthly and quarterly tickets, subscription fees for the use of communications, etc.
On the credit of account 98 "Deferred income" in correspondence with accounts for accounting for cash or settlements with debtors and creditors, the amount of income related to future reporting periods is reflected, and on debit - the amount of income transferred to the corresponding accounts at the onset of the reporting period, to which these incomes are attributed.
Analytical accounting for subaccount 98-1 "Income received in future periods" is maintained for each type of income.
Subaccount 98-2 "Gratuitous receipts" takes into account the value of assets received by the organization free of charge.
On the credit of account 98 "Deferred income" in correspondence with accounts 08 "Investments in non-current assets" and others, the market value of assets received free of charge is reflected, and in correspondence with account 86 "Target financing" - the amount of budget funds sent by a commercial organization for financing expenses. The amounts recorded on account 98 "Deferred income" are debited from this account on the credit of account 91 "Other income and expenses":
- for fixed assets received free of charge - as depreciation is charged;
- for other material assets received free of charge - as they are written off to the accounts for accounting for production costs (sales costs).
Analytical accounting for subaccount 98-2 "Gratuitous receipts" is carried out for each gratuitous receipt of values.
On subaccount 98-3 "Upcoming receipts of arrears for shortages identified in previous years", the movement of forthcoming receipts of arrears for shortages identified in the reporting period for previous years is taken into account.
The credit of account 98 "Deferred income" in correspondence with account 94 "Shortages and losses from damage to valuables" reflects the amount of shortages of valuables identified in the previous reporting periods (before the reporting year), found guilty, or the amounts awarded to recovery on them by the court. At the same time, these amounts are credited to account 94 "Shortages and losses from damage to valuables" in correspondence with account 73 "Settlements with personnel for other operations" (subaccount "Settlements for compensation for material damage").
As the debt for shortfalls is repaid, account 73 "Settlements with personnel for other operations" is credited in correspondence with the accounts for accounting for funds while reflecting the amounts received on the credit of account 91 "Other income and expenses" (profits of previous years, revealed in the reporting year) and the debit of account 98 "Deferred income".
On subaccount 98-4 "The difference between the amount to be recovered from the guilty persons, and the cost for the shortage of valuables", the difference between the amount recovered from the guilty persons for the missing material and other valuables and the value recorded 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" (subaccount "Settlements for compensation for material damage") reflects the difference between the amount to be recovered from the guilty persons and the cost of missing values. As the debt recorded on account 73 “Payments with personnel for other operations” is repaid, the corresponding amounts of the difference are written off from account 98 “Deferred income” in the credit of account 91 “Other income and expenses”.
Account 98 of the accounting of the entry "Deferred income" corresponds with accounts:
Account 99 "Profit and loss"
Account 99 “Profits and Losses” is intended to summarize information on the formation of the final financial result of the organization's activities in the reporting year.
The final financial result (net profit or net loss) is 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 the losses (losses, expenses), and the credit - the profits (income) of the organization. Comparison of debit and credit turnovers for the reporting period shows the final financial result of the reporting period.
Account 99 “Profits and Losses” during the reporting year reflects:
- profit or loss from ordinary activities - in correspondence with account 90 "Sales";
- the balance of other income and expenses for the reporting month - in correspondence with account 91 "Other income and expenses";
- the amount of the accrued contingent expense for income tax, permanent liabilities and payments for recalculations for this tax from the actual profit, as well as the amount of tax sanctions due - in correspondence with account 68 "Calculations of taxes and fees".
At the end of the reporting year, when drawing up the annual financial statements, account 99 “Profits and losses” is closed. In this case, with the final entry in December, the amount of net profit (loss) of the reporting year is debited from account 99 "Profits and losses" in the credit (debit) of account 84 "Retained earnings (uncovered loss)".
The construction of analytical accounting for account 99 "Profits and losses" should provide the formation of the data necessary for drawing up a profit and loss statement. So recommends the chart of accounts 94n.
Account 99 of the accounting of the entry "Profit and loss" corresponds with accounts:
By debit | On a 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 growing 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 our own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 28 "Defect in production" 29 "Service industries and farms" 41 "Products" 43 "Finished goods" 44 "Costs of sale" 45 "Goods shipped" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 58 "Financial investments" 68 "Calculations of taxes and fees" 69 "Calculations for social insurance and security" 70 "Payments to staff on remuneration" 71 "Settlements with accountable persons" 73 "Payments to personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 97 "Prepaid expenses" | 10 "Materials" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 60 "Settlements with suppliers and contractors" 73 "Payments to personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 94 "Shortages and losses from damage to values" 96 "Provisions for future expenses" |
Off-balance sheet accounts
Off-balance accounts in the new chart of accounts of accounting 2014-2015 are intended to summarize information on the presence and movement of values temporarily in use or at the disposal of the organization (leased fixed assets, material assets in custody, in processing, etc.), conditional rights and obligations, as well as to control individual business transactions. The accounting of these objects is carried out according to a simple system.
Account 001 "Leased fixed assets"
Account 001 "Leased Fixed Assets" is intended to summarize information on the availability and movement of fixed assets leased by the organization.
The leased fixed assets are accounted for on account 001 "Leased fixed assets" in the valuation specified in the lease agreements.
Analytical accounting for account 001 "Leased fixed assets" is carried out by lessors, for each object of leased fixed assets (for inventory numbers lessor). Leased property, plant and equipment outside Russian Federation, are accounted for on account 001 "Leased fixed assets" separately.
Account 002 "Inventories accepted for safekeeping"
Account 002 "Inventories accepted for safekeeping" is intended to summarize information about the presence and movement of inventories accepted for safekeeping.
Organizations-buyers take into account on account 002 "Inventories accepted for safekeeping" the values accepted for storage in the following cases:
- receipt from suppliers of inventory items, for which the organization on legal grounds refused to accept bills of payment requests and their payment;
- receiving from suppliers unpaid inventory items that are prohibited from being spent under the terms of the contract until they are paid;
- acceptance of inventory items for safekeeping for other reasons.
Organizations-suppliers take into account on account 002 “Inventories accepted for safekeeping” the purchased goods and materials that are left in safekeeping, issued in safekeeping receipts, but not exported for reasons beyond the control of the organizations. Inventories are accounted for on account 002 “Inventories accepted for safekeeping” at the prices stipulated in the acceptance certificates or in the accounts of payment claims.
Analytical accounting for account 002 "Inventories accepted for safekeeping" is maintained by owner organization, by type, grade and storage location.
Account 003 "Materials accepted for processing"
Account 003 "Materials accepted for processing" is intended to summarize information on the availability and movement of raw materials and materials of the customer, accepted for processing (raw materials supplied by the customer), not paid by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on the accounts for accounting for production costs, reflecting the costs associated with this (except for the cost of raw materials and materials of the customer). Raw materials and materials of the customer accepted for processing are accounted for on account 003 "Materials accepted for processing" at the prices stipulated in the contracts.
Analytical accounting for account 003 "Materials accepted for processing" is carried out according to customers, types, grades of raw materials and materials and their locations.
Account 004 "Goods accepted for commission"
Account 004 "Goods accepted for commission" is intended to summarize information on the availability and movement of goods accepted for commission in accordance with the contract. This account is used by the commissioning organizations.
Goods accepted for commission are accounted for on account 004 "Goods accepted for commission" at the prices stipulated in acceptance certificates. Analytical accounting for account 004 "Goods accepted for commission" is carried out by types of goods and organizations (persons) - consignors.
Account 005 "Equipment accepted for installation"
Account 005 "Equipment accepted for installation" is intended to summarize information on the presence and movement of all types of equipment received by the organization from the customer for installation. This account is used by contractor organizations.
The equipment is accounted for on account 005 "Equipment accepted for installation" at the prices indicated by the customer in the accompanying documents.
Analytical accounting for account 005 "Equipment accepted for installation" is carried out for individual objects or units.
Account 006 "Forms strict accountability»
Account 006 "Forms of strict reporting" is intended to summarize information on the availability and movement of strict reporting forms 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 a conditional assessment.
Analytical accounting for account 006 "Forms of strict reporting" is carried out for each type of forms of strict reporting and places of their storage.
Account 007 "Debt of insolvent debtors written off at a loss"
Account 007 "Written off at a loss indebtedness of insolvent debtors" is intended to summarize information on the status of receivables written off at a loss due to the insolvency of debtors. This debt should be recorded on 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 property status debtors.
Accounts 50 “Cashier”, 51 “Settlement accounts” or 52 “Currency accounts” in correspondence with account 91 “Other income and expenses” are debited for the amounts received in the order of collection of the debt previously written off at a loss. At the same time, off-balance sheet account 007 “Debt of insolvent debtors written off at a loss” is credited to the indicated amounts.
Analytical accounting for account 007 “Debt of insolvent debtors written off at a loss” is kept for each debtor, whose debt was written off at a loss, and for each debt written off at a loss.
Account 008 "Security for obligations and payments received"
Account 008 “Security for obligations and payments received” is intended to summarize information on the availability and movement of guarantees received to secure the fulfillment of obligations and payments, as well as security received for goods transferred to other organizations (persons).
If the amount is not indicated in the guarantee, then for accounting it is determined based on the terms of the contract.
The amounts of collateral recorded on account 008 “Collateral for obligations and payments received” are written off as the debt is repaid.
Analytical accounting for account 008 “Security for obligations and payments received” is maintained for each security received.
Account 009 "Security for obligations and payments issued"
Account 009 "Security for obligations and payments issued" is intended to summarize information on the availability and movement of issued guarantees in order to ensure the fulfillment of obligations and payments. If the amount is not indicated in the guarantee, then for accounting it is determined based on the terms of the contract.
The amounts of collateral recorded on account 009 "Collateral for obligations and payments issued" are written off as the debt is repaid.
Analytical accounting for account 009 “Security for obligations and payments issued” is kept for each issued security.
Account 010 "Depreciation of fixed assets"
Account 010 "Depreciation of fixed assets" is intended to summarize information on the movement of depreciation amounts by objects housing stock, objects of external improvement and other similar objects (forestry, road facilities, specialized structures for navigation, etc.), as well as from non-profit organizations for fixed assets. Depreciation for the specified objects is calculated at the end of the year according to the established rates of depreciation deductions.
When individual objects are disposed of (including sale, gratuitous transfer, etc.), the amount of depreciation for them is debited from account 010 "Depreciation of fixed assets".
Analytical accounting for account 010 "Depreciation of fixed assets" is carried out for each object.
Account 011 "Fixed assets leased"
Account 011 "Fixed assets leased" is intended to summarize information on the presence and movement of fixed assets leased, if, under the terms of the lease agreement, the property must be recorded on the balance sheet of the lessee (lessee).
Fixed assets leased are accounted for on account 011 "Fixed assets leased" in the assessment specified in lease agreements.
Analytical accounting for account 011 "Fixed assets leased" is carried out by lessees, for each item of fixed assets leased. Fixed assets leased outside the Russian Federation are accounted for on account 011 "Fixed assets leased" separately.
Account 10 "Materials" is intended to summarize information on the availability and movement of raw materials, materials, fuel, spare parts, inventory and household accessories, containers, etc. values of the organization (including those in transit and processing).
Materials are accounted for on account 10 "Materials" at the actual cost of their purchase (procurement) or discount prices.
Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected in account 10 "Materials", during this year (before the preparation of the annual accounting estimate) are taken into account at the planned cost. After drawing up the annual accounting estimate, the planned cost of materials is adjusted to the actual cost.
When accounting for materials at discount prices (planned cost of purchase (procurement), average purchase prices, etc.), the difference between the cost of values at these prices and the actual cost of acquisition (procurement) of values is reflected in account 16 "Variation in the cost of materials".
Subaccounts can be opened to account 10 "Materials":
- 10-1 "Raw materials and materials";
- 10-2 "Purchased semi-finished products and components, structures and parts";
- 10-3 "Fuel";
- 10-4 "Containers and container materials";
- 10-5 "Spare parts";
- 10-6 "Other materials";
- 10-7 "Materials outsourced for processing";
- 10-8 "Construction Materials";
- 10-9 "Inventory and household accessories";
- 10-10 "Special equipment and special clothing in stock";
- 10-11 "Special equipment and special clothing in operation", etc.
Subaccount 10-1 "Raw materials and materials" takes into account the presence and movement of: raw materials and basic materials (including construction - from contractors) that are part of the manufactured products, forming its basis, or are necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process; agricultural products prepared for processing, etc.
Subaccount 10-2 "Purchased semi-finished products and components, structures and parts" takes into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts from contractors) purchased for completing manufactured products (construction), which require processing or assembly costs. Products purchased for a complete set, the cost of which is not included in the cost of production, are accounted for on account 41 "Goods".
Organizations engaged in the implementation of research, design and technological work, acquiring on the side the special equipment, tools, fixtures and other devices necessary for them as components for carrying out these works on a specific research or design topic, take these values into account on subaccount 10 -2 "Purchased semi-finished products and components, structures and parts".
Subaccount 10-3 "Fuel" takes into account the presence and movement of oil products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for operation Vehicle, technological needs of production, power generation and heating, solid (coal, peat, firewood, etc.) and gaseous fuels.
Subaccount 10-4 "Containers and container materials" takes into account the presence and movement of all types of containers (except for those used as household inventory), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, hoop iron and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for on subaccount 10-1 "Raw materials and materials".
Organizations engaged in trading activities take into account containers for goods and empty containers on account 41 "Goods".
Subaccount 10-5 "Spare parts" takes into account the presence and movement of purchased or manufactured for the needs of the main activity of spare parts intended for the production of repairs, replacement of worn-out parts of machines, equipment, vehicles, etc., as well as car tires in stock and circulation. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, assemblies, units, created in the repair departments of organizations, at technical exchange offices and repair plants.
Car tires (tire, tube and rim tape) on wheels and in stock with a vehicle, included in it initial cost are accounted for in property, plant and equipment.
Subaccount 10-6 "Other materials" takes into account the presence and movement of production wastes (stumps, trimmings, shavings, etc.); incorrigible marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, waste materials); used tires and waste rubber, etc. Waste from production and secondary material values used as solid fuel are accounted for on subaccount 10-3 "Fuel".
On subaccount 10-7 "Materials transferred for processing to the outside", the movement of materials transferred for processing to the outside is taken into account, the cost of which is subsequently included in the production costs of the products obtained from them. Recycling costs paid by third parties and individuals are charged directly to the debit of the invoices that account for items received from recycling.
Subaccount 10-8 "Building materials" is used by organizations-developers. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of construction parts, for the construction and decoration of structures and parts of buildings and structures, building structures and parts, as well as other material values necessary for the needs of construction (explosive substances, etc.).
Subaccount 10-9 "Inventory and household accessories" takes into account the presence and movement of inventory, tools, household accessories and other means of labor, which are included in the funds in circulation.
Subaccount 10-10 "Special equipment and special clothing in the warehouse" is intended to account for the receipt, availability and movement of special tools, special devices, special equipment and special clothing located in the organization's warehouses or in other storage locations.
Subaccount 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the manufacture of products, performance of work, provision of services, for the management needs of the organization). On the credit of subaccount 10-11, the repayment (transfer) of the cost of a special tool, special devices, special equipment and special clothing is reflected to the cost of products (works, services) in correspondence with the debit of cost accounting accounts, and the write-off residual value objects in case of their early retirement in correspondence with the debit of the account for accounting for other income and expenses.
Organizations engaged in the production of agricultural products can open separate subaccounts for account 10 "Materials" to account for: seeds, planting material and feed (purchased and self-produced); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.
Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" or without using them.
If the organization uses accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" on the basis of the suppliers' settlement documents received by the organization, an entry is made on the debit of account 15 "Preparation and acquisition of material assets" and the credit of accounts 60 "Settlements from suppliers and contractors ", 20" Main production ", 71" Settlements with accountable persons ", etc. depending on where these or those values came from, and on the nature of the costs of procurement and delivery of materials to the organization. In this case, an entry on the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors" is made regardless of when the materials arrived at the organization - before or after receiving the supplier's settlement documents.
The posting of materials actually received by the organization is reflected by an entry on the debit of account 10 "Materials" and the credit of account 15 "Procurement and acquisition of material assets".
If the organization does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", the posting of materials is reflected by an entry on the debit of account 10 "Materials" and credit of accounts 60 "Settlements with suppliers and contractors", 20 " Main production ", 23" Auxiliary production ", 71" Settlements with accountable persons ", 76" Settlements with various debtors and creditors ", etc. depending on where these or those values came from, and on the nature of the costs of procurement and delivery of materials to the organization. In this case, materials are accepted for accounting regardless of when they were received - before or after receiving the supplier's settlement documents.
The cost of materials remaining on the way at the end of the month or not taken out from suppliers' warehouses at the end of the month is reflected in the debit of account 10 "Materials" and credit of account 60 "Settlements with suppliers and contractors" (without posting these values to the warehouse).
The actual consumption of materials in production or for other business purposes is reflected in the credit of account 10 "Materials" in correspondence with accounts for accounting for production costs (sales costs) or other relevant accounts.
Upon disposal of materials (sale, write-off, transfer free of charge, etc.), their cost is written off to the debit of account 91 "Other income and expenses".
Analytical accounting for account 10 "Materials" is carried out at the places of storage of materials and their individual names (types, grades, sizes, etc.).
Account 10 "Materials"
corresponds with accounts:
on debit: | on a loan: |
10 "Materials" 15 "Procurement and acquisition of material values" 20 "Main production" 23 "Auxiliary facilities" 28 "Defect in production" 40 "Release of products (works, services)" 41 "Products" 43 "Finished goods" 44 "Costs of sale" 60 "Settlements with suppliers and contractors" 66 "Settlements on short-term credits and loans" 67 "Settlements for long-term loans and borrowings" 68 "Calculations of taxes and fees" 71 "Settlements with accountable persons" 75 "Settlements with founders" 76 "Settlements with different debtors and creditors" 80 "Share capital" 86 "Targeted financing" 91 "Other income and expenses" 97 "Prepaid expenses" 99 "Profit and Loss" | 08 "Investments in non-current assets" 10 "Materials" 20 "Main production" 23 "Auxiliary facilities" 25 "Overhead costs" 26 "General expenses" 28 "Defect in production" 29 "Service industries and facilities" 44 "Costs of sale" 45 "Goods shipped" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 80 "Share capital" 91 "Other income and expenses" 94 "Shortages and losses from damage to values" 97 "Prepaid expenses" 99 "Profit and Loss" |
The working chart of accounts is approved by the organization for a year as an annex to accounting policy... The chart of accounts should contain synthetic and analytical accounts necessary for keeping records in accordance with the requirements of timeliness and completeness of accounting and reporting. In Russian accounting, the Chart of Accounts is normative document, in which organizations can only enter additional accounts and sub-accounts. Below is given with practical examples of subaccounts.
Section I. Non-current assets
01 Fixed assets
Subaccounts: By types of fixed assets
Example
Organization's chart of accounts, account 01:
01.01 Fixed assets in the organization
01.02 Real estate objects applied for registration
01.03 Disposal of property, plant and equipment
02 Depreciation of fixed assets
Example:
Organization's chart of accounts, account 02:
02.01 Depreciation of fixed assets recorded on account 01
02.02 Depreciation of fixed assets recorded on account 03
02.03 Depreciation of real estate objects submitted for registration
03 Profitable investments in material assets
Sub-accounts: By type of material assets
Example
Organization's chart of accounts, account 03:
03.01 Material assets of the organization
03.02 Material values provided for temporary use
03.03 Disposal of material assets
04 Intangible assets
Subaccounts: By types of intangible assets and by expenses for research, development and technological work
Example
Organization's chart of accounts, account 04:
04.01 Intangible assets - trademarks
04.02 Intangible assets - software products
04.03 Intangible assets - licenses
04.04 Expenditures on research, development and technological work
05 Amortization of intangible assets
Example
Organization's chart of accounts, account 05:
05.01 Depreciation of intangible assets - trademarks
05.02 Depreciation of intangible assets - software products
05.03 Depreciation of intangible assets - licenses
07 Installation equipment
Example
Organization's chart of accounts, account 07:
07.01 Domestic equipment for installation
07.01 Imported equipment for installation
08 Investments in non-current assets
Sub-accounts:
1. Acquisition land plots
2. Acquisition of objects of nature management
3. Construction of fixed assets
4. Acquisition of items of fixed assets
5. Acquisition of intangible assets
6. Transfer of young animals to the main herd
7. Purchase of adult animals
8. Implementation of research, development and technological work
09 Deferred tax assets
Section II. Productive reserves
10 Materials (edit)
Sub-accounts:
1. Raw materials and materials
2. Purchased semi-finished products and components, structures and parts 3. Fuel
4. Container and container materials
5. Spare parts
6. Other materials
7. Materials outsourced for recycling
8. Building materials
9. Inventory and household supplies
10. Special equipment and special clothing in stock
11. Special equipment and special clothing in operation
11 Animals for growing and fattening
14 Provisions for depreciation of material assets
Example
Organization's chart of accounts, account 14:
14.01 Provisions for material depreciation
14.02 Provisions for depreciation of goods
14.03 Provisions for depreciation of finished goods
15 Procurement and acquisition of material values
Example
Organization's chart of accounts, account 15:
15.01 Procurement and purchase of materials
15.02 Procurement and purchase of goods
16 Deviation in the value of material assets
Example
Organization's chart of accounts, account 16:
16.01 Material cost deviation
16.02 Variation in the value of goods
19 Value added tax on acquired assets
Sub-accounts:
1. Value added tax on the acquisition of fixed assets
2. Value added tax on purchased intangible assets
3. Value added tax on purchased inventories
Section III. Production costs
20 Primary production
Example
Organizational chart of accounts, account 20:
20.01 Main production
20.02 Manufacture of products from customer-supplied raw materials
21 Semi-finished products of our own production
23 Ancillary production
25 General production costs
26 General running costs
28 Defect in production
29 Service industries and farms
Section IV. Finished products and goods
40 Release of products (works, services)
41 Products
Sub-accounts:
1. Goods in warehouses
2. Goods in retail
3. Containers under the goods and empty
4. Purchased items
42 Trade margin
Example
Chart of accounts of the organization, account 42:
42.01 Trade margin at automated retail outlets
42.01 Trade margin at non-automated retail outlets
43 Finished products
44 Selling expenses
Example
Organization's chart of accounts, account 44:
44.01 Costs of circulation in organizations engaged in trading activities
44.02 Selling expenses in organizations carrying out commercial and other production activities
45 Goods shipped
Example
Chart of accounts of the organization, account 45:
45.01 Purchased goods shipped
45.02 Finished goods shipped
46 Completed stages of work in progress
Section V. Cash
50 Cash register
Sub-accounts:
1. Cashier of the organization
3. Cash documents
51 Settlement accounts
52 Foreign currency accounts
55 Special bank accounts
Sub-accounts:
1. Letters of credit
2. Checkbooks
3. Deposit accounts
57 Transfers on the way
Example
Chart of accounts of the organization, account 57:
57.01 Transfers in transit
57.02 Purchase of foreign currency
57.03 Sale of foreign currency
57.04 Funds deposited with the bank
58 Financial investments
Sub-accounts:
1. Shares and shares
2. Debt securities
3. Provided loans
4. Contributions under a simple partnership agreement
59 Provisions for impairment of financial investments
Section VI. Calculations
60 Settlements with suppliers and contractors
Example
Organization's chart of accounts, account 60:
60.01 Settlements with suppliers and contractors
60.02 Settlements on advances issued
60.03 Bills issued
60.04 Settlements with suppliers and contractors in foreign currency
60.05 Settlements on advances issued in foreign currency
62 Settlements with buyers and customers
Example
Organization's chart of accounts, account 62:
62.01 Settlements with buyers and customers
62.02 Settlements on advances received
62.03 Promissory notes received
62.04 Settlements with buyers and customers in foreign currency
62.05 Settlements on advances received in foreign currency
63 Doubtful debt provisions
66 Settlements for short-term loans and borrowings
Example
Organization's chart of accounts, account 66:
66.01 Short-term loans
66.02 Short-term loans
66.03 Short-term loans in foreign currency
66.04 Short-term loans in foreign currency
67 Settlements for long-term loans and borrowings
Sub-accounts: By types of loans and borrowings
Example
Organization's chart of accounts, account 67:
67.01 Long-term loans
67.02 Long-term loans
67.03 Long-term loans in foreign currency
67.04 Long-term loans in foreign currency
68 Calculations for taxes and fees
Sub-accounts: By types of taxes and fees
Example
Organization's chart of accounts, account 68:
68.01 Personal income tax
68.02 Value added tax
68.03 Excise taxes
68.04 Income tax
68.05 Transport tax
68.06 Property tax
68.07 Single tax on imputed income
68.08 Single tax when applying the simplified tax system
68.09 Other taxes and fees
69 Calculations for social insurance and security
Sub-accounts:
1. Calculations for social insurance
2. Calculations for retirement benefits
3. Calculations for compulsory health insurance
70 Payments to personnel
71 Calculations with accountable persons
Example
Organization's chart of accounts, account 71:
71.01 Settlements with accountable persons
71.02 Settlements with accountable persons in foreign currency
73 Payments to personnel for other operations
Sub-accounts:
1. Calculations for loans provided
2. Calculations for compensation for material damage
75 Settlements with founders
Sub-accounts:
1. Calculations for contributions to the authorized (pooled) capital
2. Calculations for the payment of income
76 Settlements with different debtors and creditors
Sub-accounts:
1. Settlements for property and personal insurance
2. Calculations for claims
3. Calculations of dividends and other income due
4. Settlements on deposited amounts
Example
Organization's chart of accounts, account 76:
76.01 Settlements for property and personal insurance
76.02 Settlement of claims
76.03 Settlements of dividends and other income due
76.04 Settlements on deposited amounts
76.05 Settlements with other suppliers and contractors
76.06 Settlements with other buyers and customers
76.07 Settlements with other suppliers and contractors in foreign currency
76.08 Settlements with other buyers and customers in foreign currency
76.09 Amounts pending clarification
77 Deferred tax liabilities
79 On-farm settlements
Sub-accounts:
1. Settlements for allocated property
2. Settlements for current transactions
3. Settlements under a property trust agreement
Section VII. Capital
80 Authorized capital
Example
Organization's chart of accounts, account 80:
80.01 Ordinary shares
80.02 Privileged ak tions
81 Own shares (shares)
Example
Organization's chart of accounts, account 81:
81.01 Ordinary shares
81.02 Preferred shares
82 Reserve capital
Example
Organization's chart of accounts, account 82:
82.01 Provisions created in accordance with legislation
82.02 Reserves formed in accordance with the constituent documents
83 Extra capital
Example
Organization's chart of accounts, account 83:
83.01 Share premium from the issue of ordinary shares
83.02 Share premium from the issue of preferred shares
83.03 Other sources
84 Retained earnings (uncovered loss)
Example
Organization's chart of accounts, account 84:
84.01 Distributable Profit
84.02 Covered Loss
85 Targeted financing
Sub-accounts: By type of financing
Example
Organization's chart of accounts, account 85:
85.01 Targeted funding from the budget
85.02 Other earmarked funding
Section VIII. Financial results
90 Sales
Sub-accounts:
1. Revenue
2. Cost of sales
3. Value added tax
9. Profit / loss from sales
91 Other income and expenses
Sub-accounts:
1. Other income
2. Other expenses
9. Balance of other income and expenses
94 Shortages and losses from damage to values
96 Provisions for future expenses
Subaccounts: By type of reserves
97 Future spending
Sub-accounts: By type of expenses
Example
97.01 Expenses for software products
97.02 Expenses for acquired non-exclusive rights
97.03 Insurance expenses
97.04 Miscellaneous expenses
98 revenue of the future periods
Sub-accounts:
1. Income received for future periods
2. Gratuitous receipts
3. Upcoming receipts of arrears for shortages identified in previous years
4. The difference between the amount to be recovered from the perpetrators and the book value for the shortfall in valuables
99 Profit and loss
Example
Organization's chart of accounts, account 97:
99.01 Profit and loss excluding income tax
99.02 Income tax
99.02.1 Contingent income tax expense
99.02.2 Conditional income tax
99.02.3 Permanent tax liability
99.02.4 Permanent tax asset
Off-balance sheet accounts
001 Leased fixed assets
002 Inventories accepted for safekeeping
003 Materials accepted for processing
004 Goods accepted for commission
005 Equipment accepted for installation
006 Forms of strict reporting
007 Debt of insolvent debtors written off at a loss
008 Security obligations and payments received
009 Security for obligations and payments issued
010 Depreciation of fixed assets
011 Leased property, plant and equipment
- independence of the content of financial information generated in accounting from the structure of the chart of accounts;
- the relative independence of the process of systematization and accumulation of information about the facts of economic life from the process of generating data for tax purposes;
- relative independence of the accounting process from any specific type of accounting statements (official, according to IFRS, etc.);
- ensuring the opportunity for business entities to freely design working charts of accounts, observing the general methodological principles of accounting;
- practical convenience of working with the chart of accounts;
- continuity in building a chart of accounts.
This work shows the essence and significance of the Chart of Accounts of accounting in financial and economic activity and its structure.
2. The essence and significance of the Chart of accounts of financial and economic activities.
The chart of accounts of accounting is a scheme for registering and grouping the facts of economic activity in accounting. It contains the names and numbers of synthetic accounts (first-order accounts) and sub-accounts (second-order accounts).
Instructions for the use of the Chart of Accounts of accounting establishes uniform approaches to the use of the Chart of Accounts and the reflection of the facts of economic activity in the accounts of accounting. It contains a brief description of synthetic accounts and subaccounts opened to them: their structure and purpose, the economic content of the facts of economic activity summarized on them, the procedure for reflecting the most common facts are disclosed.
Principles, rules and methods of accounting by organizations of individual assets, liabilities, financial, business transactions and others, including recognition, assessment, grouping, are established by regulations and other regulations, guidelines on accounting issues.
According to the Chart of Accounts of accounting and in accordance with the Instructions for its application, accounting should be kept in organizations (except for credit and budget organizations) of all forms of ownership and organizational and legal forms that maintain records using the double entry method.
On the basis of the Chart of Accounts for accounting and the Instructions for its application, the organization approves a working chart of accounts for accounting, containing a complete list of synthetic and analytical (including subaccounts) accounts required for accounting.
A chart of accounts of accounting is a scheme for registering and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first-order accounts) and sub-accounts (second-order accounts).
To account for specific operations, an organization may, in agreement with the Ministry of Finance of the Russian Federation, enter additional synthetic accounts into the Chart of Accounts using free account numbers.
The sub-accounts provided for in the Chart of Accounts are used by the organization based on the requirements of the organization's management, including the needs of analysis, control and reporting. The organization can clarify the content of the subaccounts given in the Chart of Accounts, exclude and combine them, as well as introduce additional subaccounts.
The procedure for conducting analytical accounting is established by the organization based on the Instructions for the Application of the Chart of Accounts and other regulations, guidelines on accounting issues (fixed assets, inventories, etc.).
New business entities (for example, small businesses) can use working charts of accounts, in which the number of used accounts is significantly reduced.
In a single Chart of Accounts, the accounts are grouped into eight sections. Off-balance sheet accounts are highlighted separately. The basis for grouping accounts by sections are economic features of the accounted objects. Each section reflects economically homogeneous types of property, liabilities and business transactions. The sections are arranged in a certain sequence, in accordance with the participation of property in its circulation. At the beginning, sections with accounts of property necessary for the production process are reflected (section 1 "Non-current assets", section 2 - " Productive reserves"). Then the sections with accounts of production costs, finished goods and goods, cash and settlements are shown (sections 3-4). Thus, in the first six sections, the accounts of property and processes in the spheres of production and circulation are grouped. The property is shown in sections according to the principle of liquidity - from hard-to-sell to easy-to-sell.
The following sections reflect the capital and financial results of the organization (7.8 sections). The obligations of the organization are reflected in section 6.
In the Unified Chart of Accounts introduced from January 01, 2001, the approach was confirmed, and in some cases more consistently implemented, according to which this document establishes only general order reflection of the facts of economic life on the accounts of accounting. It formalizes a general conceptual approach to building a system of accounts and is an element of the accounting regulatory system. As such, the 2001 chart of accounts does not claim any special position among the regulatory and methodological acts on accounting. Instructions for the use of the chart of accounts give only a brief description of synthetic accounts: the structure and purpose of the account, the economic content of the facts reflected on it, the order of entries in relation to the most common business transactions, the relationship (correspondence) of the account with other accounts. Neither the chart of accounts nor the instructions for its use establish the rules for assessment, grouping, documentation, balance sheet generalization, accounting procedures - this is the sphere of other components of the accounting regulatory system (regulations, standards, guidelines, recommendations, etc.).
3. The structure of the Chart of accounts of accounting.
3.1 Non-current assets.
The accounts of this section are intended to summarize information on the presence and movement of the organization's assets, which, in accordance with the accounting rules, refer to fixed assets, intangible assets and other non-current assets, as well as operations related to their construction, acquisition and disposal.
Table # 1
Account name |
Account number |
|
Fixed assets |
By types of fixed assets |
|
Depreciation of fixed assets |
|
|
Profitable investments in material assets |
By type of material assets |
|
Intangible assets |
By types of intangible assets |
|
Amortization of intangible assets |
|
|
……………………………… |
|
|
Installation equipment |
|
|
Investments in non-current assets |
1. Acquisition of land |
|
|
|
2. Acquisition of objects of nature management |
|
|
3. Construction of fixed assets |
|
|
4. Acquisition of items of fixed assets |
|
|
5. Acquisition of intangible assets |
|
|
6. Transfer of young stock to the main herd |
|
|
7. Purchase of adult animals |
|
|
8. Implementation of research, development and technological work |
Deferred tax assets |
|
Account 01 "Fixed assets" is intended to summarize information about the availability and movement of the organization's fixed assets in operation, in stock, on conservation, on lease, trust management.
Account 02 "Depreciation of fixed assets" is intended to summarize information on depreciation accumulated during the operation of fixed assets.
Account 03 "Profitable investments in material assets" is intended to summarize information on the presence and movement of the organization's investments in part of the property, buildings, premises, equipment and other values that have a tangible form (hereinafter referred to as tangible assets) provided by the organization for a fee for temporary use (temporary possession and use) for the purpose of generating income.
Account 04 "Intangible assets" is intended to summarize information on the presence and movement of the organization's intangible assets, as well as on the organization's expenses for research, development and technological work.
Account 05 "Amortization of intangible assets" is intended to summarize information on depreciation accumulated during the use of objects of the organization's intangible assets (except for objects for which depreciation deductions are written off directly to the credit of the Intangible Assets account). ...
Account 07 "Equipment for installation" is intended to summarize information on the availability and movement of technological, power and production equipment (including equipment for workshops, pilot plants and laboratories) requiring installation and intended for installation in construction (reconstructed) facilities. This account is used by the developer organizations.
Account 08 "Investments in non-current assets" is intended to summarize information about the costs of the organization in objects that will subsequently be taken into accounting as fixed assets, land and environmental objects, intangible assets, as well as the costs of the organization for the formation of the main herd of productive and working livestock (except for poultry, fur animals , rabbits, families of bees, service dogs, experimental animals, which are accounted for in the composition of funds in circulation).
Sub-accounts can be opened to account 08 "Investments in non-current assets".
On subaccount 08-1"Acquisition of land plots" takes into account the costs of acquiring land plots by an organization.
On subaccount 08-2"Acquisition of natural resource use objects" takes into account the costs of acquiring natural resource use objects by an organization.
On subaccount 08-3"Construction of fixed assets" takes into account the costs of the construction of buildings and structures, installation of equipment, the cost of equipment transferred for installation and other costs provided for by estimates, budget estimates and title lists for capital construction (regardless of whether this construction is carried out by a contract or economic way).
On subaccount 08-4"Acquisition of individual items of fixed assets" includes the cost of purchasing equipment, machinery, tools, inventory and other items of fixed assets that do not require installation.
On subaccount 08-5"Acquisition of intangible assets" includes the cost of acquiring intangible assets.
On subaccount 08-6"Transfer of young animals to the main herd" takes into account the costs of raising young productive and working cattle in the organization, which are transferred to the main herd.
On subaccount 08-7"Purchase of adult animals" includes the value of adult and draft animals purchased for the main herd or received free of charge, including shipping costs.
On subaccount 08-8"Performance of research, development and technological work" takes into account the costs associated with the implementation of research, development and technological work.
Account 09 "Deferred tax assets" is intended to summarize information about the presence and movement of deferred tax assets... Deferred tax assets are accepted for accounting in the amount determined as the product of deductible differences arising in the reporting period by the income tax rate in effect at the reporting date.
3.2 Manufacturing stocks.
The accounts of this section are intended to summarize information on the presence and movement of objects of labor intended for processing, processing or use in production, or for economic needs, means of labor, which, in accordance with the established procedure, are included in the composition of funds in circulation, as well as transactions related with their preparation (acquisition).
Material assets accepted for safekeeping are accounted for on off-balance sheet account 002 "Inventories accepted for safekeeping". Raw materials and materials of the customer accepted by the organization for processing (tolling raw materials), but not paid for, are recorded on the off-balance sheet account 003 "Materials accepted for processing".
Table # 2.
Account name |
Account number |
Sub-account number and name |
Materials (edit) |
1. Raw materials and materials |
|
|
|
2. Purchased semi-finished products and components, structures and parts. |
|
|
3. Fuel |
|
|
4. Containers and commodity materials |
|
|
5. Spare parts |
|
|
6. Other materials |
|
|
7. Materials outsourced for recycling |
|
|
8. Building materials |
|
|
9. Tools and household supplies |
|
|
10. Special equipment and special clothing in stock |
|
|
11. Special equipment and special clothing in operation |
Growing and fattening animals |
|
|
……………………………….. |
|
|
……………………………….. |
|
|
Provisions for depreciation of material assets |
|
|
Procurement and acquisition of material values |
|
|
Deviation in the value of material assets |
|
|
……………………………….. |
|
|
……………………………….. |
1. Value added tax on the acquisition of fixed assets |
|
Value added tax on acquired assets |
2. Value added tax on acquired intangible assets |
|
|
|
3. Value added tax on purchased inventories |
Account 10 "Materials" is intended to summarize information about the availability and movement of raw materials, materials, fuel, spare parts, inventory and household accessories, containers, etc. values of the organization (including those in transit and processing).
Organizations engaged in the production of agricultural products can open separate subaccounts for account 10 "Materials" to account for: seeds, planting material and feed (purchased and self-produced); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.
On subaccount 10-1"Raw materials and materials" takes into account the availability and movement of: raw materials and basic materials (including construction - from contractors) that are part of the manufactured product, forming its basis, or being necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process; agricultural products prepared for processing, etc.
On subaccount 10-2"Purchased semi-finished products and components, structures and parts" takes into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts from contractors) purchased for completing manufactured products (construction), which require processing costs or assembly.
On subaccount 10-3"Fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, power generation and heating, solid (coal, peat, firewood, etc.). ) and gaseous fuel.
On subaccount 10-4"Containers and container materials" takes into account the presence and movement of all types of containers (except for those used as household inventory), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, hoop iron, etc.).
Subaccount 10-5"Spare parts" takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for the production of repairs, replacement of worn-out parts of machinery, equipment, vehicles, etc., as well as car tires in stock and circulation.
On subaccount 10-6"Other materials" takes into account the presence and movement of production wastes (stumps, trimmings, shavings, etc.); incorrigible marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, waste materials); used tires and waste rubber, etc.
Subaccount 10-7"Materials transferred for processing to the outside" takes into account the movement of materials transferred for processing to the outside, the cost of which is subsequently included in the cost of manufacturing the products obtained from them.
Sub-account 10-8"Building materials" is used by building organizations.
On subaccount 10-9"Inventory and household accessories" takes into account the presence and movement of inventory, tools, household accessories and other means of labor, which are included in the composition of funds in circulation.
Sub-account 10-10"Special equipment and special clothing in the warehouse" is intended to account for the receipt, accrual and movement of special tools, special devices, special equipment and special clothing located in the organization's warehouses or in other storage locations.
On subaccount 10-11"Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the manufacture of products, performance of work, provision of services, for the management needs of the organization).
Account 11 "Animals for growing and fattening" designed to summarize information about the presence and movement of young animals; adult fattening and fattening animals; birds; animals; rabbits; families of bees; adult cattle culled from the main herd for sale (without fattening); livestock taken from the population for sale. The costs of raising or fattening these animals are accounted for on account 20 "Main production" or 29 "Service industries and farms".
Account 14 "Provisions for depreciation of material assets" is intended to summarize information on reserves for deviations in the cost of raw materials, materials, fuel, etc. values determined in the accounting accounts from the market value (reserves for the decline in the value of tangible assets). This account is also used to summarize information on reserves for reducing the value of other assets in circulation: work in progress, finished goods, goods, etc.
Account 15 "Procurement and acquisition of material assets" is intended to summarize information on the procurement and acquisition of inventories related to funds in circulation.
Account 16 "Deviation in the value of material assets" is intended to summarize information about the differences in the cost of purchased inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing the amount differences.
Account 19 "Value added tax on acquired values" is intended to summarize information about the amount of value added tax paid (payable) by the organization on the acquired values, as well as works and services.
Sub-accounts can be opened to account 19 "Value added tax on acquired values":
On subaccount 19-1"Value added tax on the acquisition of fixed assets" is taken into account the amount of value added tax paid (due) by the organization related to the construction and acquisition of fixed assets (including individual fixed assets, land and natural resources).
On subaccount 19-2"Value added tax on acquired intangible assets" includes the amount of value added tax paid (payable) by the organization related to the acquisition of intangible assets.
On subaccount 19-3"Value added tax on acquired inventories" takes into account the amount of value added tax paid (payable) by the organization related to the purchase of raw materials, materials, semi-finished products and other types of inventories, as well as goods.
3.3 Production costs.
The accounts of this section are intended to summarize information about the costs of common types activities of the organization (excluding sales costs).
The formation of information on expenses for ordinary activities is carried out either on accounts 20-29, or on accounts 20-39. In the latter case, accounts 20-29 are used to group expenses by items, places of origin and other characteristics, as well as to calculate the cost of products (works, services); accounts 30-39 are used to account for expenses by item of expenses. The relationship between the accounting of expenses by items and elements is carried out using specially opened reflecting accounts. The composition and methodology for using accounts 20-39 with this option of accounting is established by the organization based on the characteristics of the activity, structure, management organization on the basis of the relevant recommendations of the Ministry of Finance of the Russian Federation.
Account 20 "Main production" is intended to summarize information about the costs of production, products (work, services) which was the purpose of creating this organization. In particular, this account is used to record costs: for the production of industrial and agricultural products; for the implementation of construction and installation, geological exploration and design and survey work; for the provision of services to organizations of transport and communications; on the implementation of research and development work; for the maintenance and repair of highways, etc.
Account 21 "Semi-finished products of own production" is intended to summarize information on the availability and movement of semi-finished products of its own production in organizations that maintain their separate accounting. In particular, this account may reflect the following semi-finished products manufactured by the organization (with a full production cycle): pig iron in ferrous metallurgy; raw rubber and glue in the rubber industry; sulfuric acid at nitrogen fertilizer plants of the chemical industry; yarn and harshness in the textile industry, etc.
Account 23 "Auxiliary production" is intended to summarize information about the costs of production, which are auxiliary (auxiliary) for the main production of the organization.
Account 25 "General production costs" is intended to summarize information about the costs of maintaining the main and auxiliary production facilities of the organization.
Account 26 "General expenses" is intended to summarize information about costs for management needs that are not directly related to the production process.
Account 28 "Marriage in production" is intended to summarize information about losses from defects in production.
Account 29 "Service industries and farms" is intended to summarize information on the costs associated with the release of products, the performance of work and the provision of services by the servicing industries and farms of the organization.
3.4 Finished products and goods.
The accounts of this section are intended to summarize information on the availability and movement of finished goods (manufactured products) and goods.
Table No. 3.
Account name |
Account number |
Sub-account number and name |
Release of products (works, services) |
|
|
1. Goods in warehouses |
||
|
|
2. Goods in retail |
|
|
3. Containers under the goods and empty |
|
|
4. Purchased items |
Trade margin |
|
|
Finished products |
|
|
Selling expenses |
|
|
Goods shipped |
|
|
Completed stages of work in progress |
|
|
………………………………. |
|
|
……………………………….. |
|
|
………………………………. |
|
Account 40 "Release of products (works, services)" is intended to summarize information on the products manufactured, work handed over to customers and services rendered for the reporting period, as well as to identify deviations of the actual production cost of these products, works, services from the standard (planned) cost.
Account 41 "Goods" is intended to summarize information about the availability and movement of inventory items purchased as goods for sale. This account is used mainly by organizations engaged in trading activities, as well as organizations providing services. Catering.
Sub-accounts can be opened to account 41 "Goods":
On subaccount 41-1"Goods in warehouses" takes into account the presence and movement of inventories located at wholesale and distribution bases, warehouses, pantries of organizations that provide catering services, vegetable stores, refrigerators, etc.
On subaccount 41-2"Goods in retail" takes into account the presence and movement of goods in organizations employed retail(in shops, stalls, stalls, kiosks, etc.) and in canteens of public catering organizations.
On subaccount 41-3"Containers under goods and empty" takes into account the presence and movement of containers under goods and empty containers (except for glassware in organizations engaged in retail trade and in canteens of organizations providing public catering services).
On subaccount 41-4"Purchased products" organizations carrying out industrial and other production activities using account 41 "Goods", take into account the availability and movement of goods (in relation to the procedure provided for accounting for inventories).
Account 42 "Trade margin" is intended to summarize information on trade margins (discounts, capes) for goods in organizations engaged in retail trade, if they are recorded at selling prices.
Account 43 "Finished goods" is designed to summarize information about the availability and movement of finished products.
Account 44 "Costs of sale" is designed to summarize information about the costs associated with the sale of products, goods, works and services.
Account 45 "Goods shipped" is intended to summarize information on the availability and movement of shipped products (goods), the proceeds from the sale of which for a certain time cannot be recognized in accounting (for example, when exporting products).
Account 46 "Completed stages of work in progress" is intended to summarize information about the stages of work completed in accordance with the concluded contracts, which have independent significance.
3.5 Cash.
The accounts of this section are intended to summarize information on the availability and movement of funds in Russian and foreign currencies held at the cash desk, on settlement, currency and other accounts opened in credit institutions on the territory of the country and abroad, as well as securities, payment and monetary documents.
Monetary funds in foreign currencies and transactions with them are accounted for in the accounts of this section in rubles in amounts determined by converting foreign currency in the prescribed manner. At the same time, these funds and transactions are reflected in the currency of settlements and payments.
Table 4
Account name |
Account number |
Sub-account number and name |
1. Cashier of the organization |
||
|
|
2. Operating cash desk |
|
|
3. Cash documents |
Settlement accounts |
|
|
Foreign currency accounts |
|
|
………………………………… |
|
|
………………………………… |
|
|
Special bank accounts |
1. Letters of credit |
|
|
|
2. Checkbooks |
|
|
3. Deposit accounts |
……………………………… |
|
|
Transfers on the way |
|
|
Financial investments |
1. Shares and shares |
|
|
|
2. Debt securities |
|
|
3. Provided loans |
|
|
4. Contributions under a simple partnership agreement |
Provisions for impairment of investments in securities |
|
Account 50 "Cashier" is designed to summarize information about the availability and flow of funds in the organization's cash desks.
Sub-accounts can be opened for account 50 "Cashier":
On subaccount 50-1"Cash desk of the organization" is considered cash in the cash desk of the organization. When an organization produces cash transactions with foreign currency, then the corresponding sub-accounts must be opened to account 50 "Cashier" for separate accounting of the movement of each cash foreign currency.
On subaccount 50-2 The "operating cash desk" takes into account the availability and movement of funds at the cash desks of commodity offices (wharves) and operational sites, stopping points, river crossings, ships, ticket and baggage offices of ports (marinas), train stations, ticket storage offices, ticket offices of post offices, etc. P. It is opened by organizations (in particular, organizations of transport and communications) if necessary.
On subaccount 50-3"Monetary documents" are taken into account postage stamps, stamps at the cash desk of the organization state duty, bills of exchange, paid air tickets and other monetary documents. Cash documents are accounted for on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting monetary documents is conducted according to their types.
Account 51 "Settlement accounts" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the organization's current accounts opened with credit institutions.
Account 52 "Currency accounts" is intended to summarize information on the availability and movement of funds in foreign currencies in the organization's foreign currency accounts opened with credit institutions in the Russian Federation and abroad.
Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, checkbooks, other payment documents (except for promissory notes), on current, special and other special accounts, as well as on the movement of funds for targeted financing in that part of them that is subject to segregated storage.
Sub-accounts can be opened to account 55 "Special accounts in banks":
On subaccount 55-1"Letters of credit" takes into account the movement of funds held in letters of credit.
On subaccount 55-2"Checkbooks" records the movement of funds in checkbooks.
On subaccount 55-3"Deposit accounts" takes into account the movement of funds invested by the organization in bank and other deposits.
Account 57 "Transfers in transit" is designed to summarize information about the movement of funds (transfers) in the currency of the Russian Federation and foreign currencies in transit, i.e. sums of money(mainly proceeds from the sale of goods of organizations engaged in trading activities) entered in the cash desks of credit institutions, savings banks or cash desks post offices for crediting to the settlement or other account of the organization, but not yet credited to the intended purpose.
Account 58 "Financial investments" is intended to summarize information on the presence and movement of the organization's investments in government securities, shares, bonds and other securities of other organizations, authorized (share) capitals of other organizations, as well as loans granted to other organizations.
Sub-accounts can be opened to account 58 "Financial investments":
On subaccount 58-1"Shares and shares" takes into account the presence and movement of investments in shares of joint-stock companies, authorized (joint) capitals of other organizations, etc.
On subaccount 58-2"Debt securities" takes into account the presence and movement of investments in government and private debt securities (bonds, etc.).
On subaccount 58-3"Loans granted" is taken into account the movement of cash and other loans provided by the organization to legal entities and individuals (except for employees of the organization).
On subaccount 58-4"Contributions under a simple partnership agreement" by a partner organization takes into account the presence and movement of contributions to common property under a simple partnership agreement.
Account 59 "Provisions for impairment of financial investments" is intended to summarize information on the availability and movement of reserves for the depreciation of financial investments of the organization.
3.6 Calculations.
The accounts of this section are intended to summarize information on all types of settlements of the organization with various legal and individuals, as well as on-farm settlements.
Settlements in foreign currencies are recorded on the accounts of this section in rubles in amounts determined by converting foreign currency in accordance with the established procedure. At the same time, these calculations are reflected in the currency of settlements and payments.
Settlements in foreign currencies are accounted for on the accounts of this section separately, i.e. on separate sub-accounts.
Table 5
Account name |
Account number |
Sub-account number and name |
Settlements with suppliers and contractors |
|
|
………………………………. |
|
|
Settlements with buyers and customers |
|
|
Doubtful debt provisions |
|
|
………………………………. |
|
|
………………………………… |
|
|
Settlements for short-term loans and borrowings |
By types of loans and borrowings |
|
Settlements for long-term loans and borrowings |
By types of loans and borrowings |
|
Calculations for taxes and fees |
By types of taxes and fees |
|
Social insurance calculations |
1. Calculations for social insurance |
Continuation of table 5.
|
|
2. Calculations for retirement benefits |
|
|
3. Calculations for compulsory health insurance |
Payments to personnel |
|
|
Calculations with accountable persons |
|
|
………………………………. |
|
|
Payments to personnel for other operations |
1. Calculations for delivered loans |
|
|
|
2. Calculations for compensation for material damage |
……………………………….. |
|
|
Settlements with founders |
1. Calculations for contributions to the authorized (pooled) capital |
|
|
|
2. Calculations for the payment of income |
Settlements with different debtors and creditors |
1. Calculations for property and personal insurance |
|
|
|
2. Calculations for claims |
|
|
3. Calculations of dividends and other income due |
|
|
4. Settlements on deposited amounts |
Deferred tax liabilities |
|
|
………………………………… |
|
|
On-farm settlements |
1. Settlements for allocated property |
|
|
|
2. Settlements for current transactions |
|
|
3. Settlements under a property trust agreement |
Account 60 "Settlements with suppliers and contractors" is intended to summarize information about settlements with suppliers and contractors for: received inventory, accepted work performed and services consumed, including the provision of electricity, gas, steam, water, etc., as well as for the delivery or processing of material assets, settlement documents accepted and payable through the bank; inventory items, works and services for which settlement documents from suppliers or contractors have not been received (so-called non-invoiced deliveries); surplus inventory items revealed during their acceptance; Received transportation services, including settlements for shortfalls and surcharges of tariffs (freight), as well as for all types of communication services, etc.
Account 62 "Settlements with buyers and customers" is intended to summarize information about settlements with buyers and customers.
Account 63 "Provisions for doubtful debts" is intended to summarize information about reserves for doubtful debts.
Account 66 "Settlements for short-term loans and borrowings" is intended to summarize information on the status of short-term (for a period not exceeding 12 months) loans and borrowings received by the organization.
Account 67 "Settlements for long-term loans and borrowings" is intended to summarize information on the status of long-term (for a period of more than 12 months) loans and borrowings received by the organization.
Account 68 "Calculations of taxes and fees" is intended to summarize information about calculations with budgets for taxes and fees paid by an organization, and taxes with employees of this organization.
Account 69 "Settlements for social insurance and security" is intended to summarize information about the calculations for social insurance, pensions and compulsory medical insurance of employees of the organization.
Sub-accounts can be opened to account 69 "Settlements for social insurance and security":
69-1 "Calculations for social insurance". The subaccount takes into account the calculations of social insurance of employees of the organization;
On subaccount 69-2"Calculations for retirement benefits" takes into account the calculations for retirement benefits of employees of the organization;
On subaccount 69-3"Calculations for medical insurance" takes into account the calculations for the compulsory medical insurance of employees of the organization.
Account 70 "Payments with staff on remuneration" is intended to summarize information about settlements with employees of an organization for wages (for all types of wages, bonuses, benefits, pensions, working pensioners and other payments), as well as for the payment of income on shares and other securities of this organization.
Account 71 "Settlements with accountable persons" is intended to summarize information about settlements with employees on the amounts issued to them under the report on administrative and business and operating expenses.
Account 73 "Settlements with personnel for other operations" is intended to summarize information on all types of settlements with employees of the organization, except for payments for wages and settlements with accountable persons.
Subaccounts can be opened to account 73 "Settlements with personnel for other operations":
On subaccount 73-1"Settlements on loans granted" reflects settlements with employees of the organization on loans provided to them (for example, for individual and cooperative housing construction, the purchase or construction of garden houses and landscaping of garden plots, setting up a household, etc.).
On subaccount 73-2"Calculations for compensation for material damage" takes into account calculations for compensation for material damage caused by an employee of the organization as a result of shortages and theft of cash and inventory, marriage, as well as compensation for other types of damage.
Account 75 "Settlements with founders" is intended to summarize information on all types of settlements with the founders (participants) of the organization (shareholders of a joint-stock company, participants in a general partnership, members of a cooperative, etc.): for contributions to the authorized (pooled) capital of the organization, for the payment of income (dividends), etc. . State and municipal unitary enterprises use this account to record all types of settlements with authorized state bodies and bodies of local self-government for their creation.
Sub-accounts can be opened to account 75 "Settlements with founders":
On subaccount 75-1"Settlements on contributions to the authorized (pooled) capital" takes into account settlements with the founders (participants) of the organization for contributions to its authorized (pooled) capital.
Account 76 "Settlements with different debtors and creditors" is intended to summarize information about settlements on transactions with debtors and creditors not mentioned in the explanations to accounts 60-75: on property and personal insurance; on claims; for the amounts withheld from the remuneration of employees of the organization in favor of other organizations and individuals on the basis of executive documents or court orders, etc.
The following sub-accounts can be opened to account 76 "Settlements with different debtors and creditors":
On subaccount 76-1"Settlements for property and personal insurance" reflects settlements for insurance of property and personnel (except for settlements for social insurance and compulsory health insurance) of the organization in which the organization acts as the policyholder.
On subaccount 76-2“Settlements on claims” reflects settlements on claims filed against suppliers, contractors, transport and other organizations, as well as on fines, penalties and penalties presented and recognized (or awarded).
On subaccount 76-3“Calculations of dividends and other income due” includes calculations of dividends and other income due to the organization, including profit, loss and other results under a simple partnership agreement.
Account 79 "Intra-business 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 balances (intra-balance calculations), in particular, settlements for allocated property, for mutual release of material values, for the sale of products, works, services , on the transfer of expenses for general management activities, for wages to employees of departments, etc.
Sub-accounts can be opened to account 79 "Intra-business settlements":
On subaccount 79-1"Settlements for allocated property" takes into account the status of settlements with branches, representative offices, departments and other separate divisions of the organization, allocated to separate balance sheets, for the non-current and circulating assets transferred to them.
Subaccount 79-2"Settlements on current transactions" takes into account the state of all other settlements of the organization with branches, representative offices and other separate divisions allocated to separate balance sheets.
Subaccount 79-3"Settlements under a property trust agreement" takes into account the status of settlements related to the execution of property trust contracts.
3.7 Capital.
The accounts of this section are intended to summarize information about the state and movement of the capital of the organization.
Table 6
Account name |
Account number |
Sub-account number and name |
Authorized capital |
|
|
Own shares (shares) |
|
|
Reserve capital |
|
|
Extra capital |
|
|
Retained earnings (uncovered loss) |
|
|
……………………………….. |
|
|
Special-purpose financing |
By type of financing |
Continuation of table 6
………………………………. |
|
|
………………………………. |
|
|
……………………………….. |
|
Account 80 "Authorized capital" is intended to summarize information about the state and movement of the authorized capital (share capital, authorized capital) of the organization.
Account 81 "Own shares (shares)" is intended to summarize information on the presence and movement of own shares, redeemed by the joint-stock company from shareholders for their subsequent resale or cancellation. Other business companies and partnerships use this account to record the share of a participant acquired by the company or partnership itself for transfer to other participants or third parties.
Account 82 "Reserve capital" is designed to summarize information about the state and movement of reserve capital.
Account 83 "Additional capital" is intended to summarize information about the additional capital of the organization.
Account 84 "Retained earnings (uncovered loss)" is intended to summarize information about the presence and movement of the amounts of retained earnings or uncovered loss of the organization.
Account 86 "Target financing" is intended to summarize information on the movement of funds intended for the implementation of targeted activities, funds received from other organizations and individuals, budget funds, etc.
3.8 Financial Results.
The accounts of this section are intended to summarize information about the income and expenses of the organization, as well as to identify the final financial result of the organization's activities for the reporting period.
Table 7
Account name |
Account number |
Sub-account number and name |
|
1. Revenue |
|||
|
|
2. Cost of sales |
|
|
|
3. Value added tax |
|
|
|
||
|
|
9. Profit / loss from sales |
|
Other income and expenses |
1. Other income |
||
|
|
2. Other expenses |
|
Continuation of table number 7
|
|
9. Balance of other income and expenses |
………………………………. |
|
|
……………………………….. |
|
|
Shortages and losses from damage to values |
|
|
……………………………… |
|
|
Provisions for future expenses |
By types of reserves |
|
Future spending |
By type of expenses |
|
revenue of the future periods |
1. Income received for future periods |
|
|
|
2. Gratuitous receipts |
|
|
3. Upcoming receipts of arrears for shortages identified in previous years |
|
|
4. The difference between the amount to be recovered from the perpetrators and the book value for the shortfall in valuables |
Profit and loss |
|
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 of them.
Sub-accounts can be opened to account 90 "Sales":
On subaccount 90-1“Revenue” refers to the proceeds of assets that are recognized as revenue.
On subaccount 90-2"Cost of sales" takes into account the cost of sales for which revenue is recognized on subaccount 90-1 "Revenue".
On subaccount 90-3"Value added tax" includes the amount of value added tax due to be received from the buyer (customer).
On subaccount 90-4"Excise" is taken into account the amount of excise taxes included in the price of products (goods) sold.
Organizations-payers of export duties can open subaccount 90-5 "Export duties" to account 90 "Sales" to account for 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.
Account 91 "Other income and expenses" is intended to summarize information on other income and expenses (operating, non-operating) of the reporting period, except for extraordinary income and expenses.
To score 91"Other income and expenses" can be open subaccounts:
On subaccount 91-1“Other income” refers to receipts from assets recognized as other income (excluding extraordinary income).
On subaccount 91-2"Other expenses" includes other expenses (excluding extraordinary expenses).
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.
Account 94 "Shortages and losses from damage to values" is intended to summarize information on the amounts of shortages and losses from damage to material and other values (including cash) identified in the process of their procurement, storage and sale, regardless of whether they are to be attributed to accounts for accounting for production costs (sales costs) or guilty persons.
Account 96 "Reserves for future expenses" is intended to summarize information about the status and movement of amounts reserved for the purpose of evenly including costs in production costs and sales costs.
Account 97 "Prepaid 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 industries, installations and units; land reclamation and other environmental protection measures; repair of fixed assets unevenly performed throughout the year (when the organization does not create an appropriate reserve or fund), etc.
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 forthcoming receipts of arrears for shortages identified in the reporting period for previous years, and the differences between the amount to be recovered from the perpetrators, and the cost of valuables accepted for accounting upon detection of shortage and damage.
Sub-accounts can be opened to account 98 "Deferred income":
On subaccount 98-1"Income received in future periods" takes into account the movement of income received in the reporting period, but related to future reporting periods: rent or apartment payments, utility bills, revenue for freight transportation, for the transportation of passengers on monthly and quarterly tickets, subscription payment for the use of communication facilities, etc.
On subaccount 98-2"Gratuitous receipts" is taken into account the value of assets received by the organization free of charge.
On subaccount 98-3"Upcoming receipts of arrears for shortages identified in previous years" takes into account the movement of forthcoming receipts of arrears for shortages identified in the reporting period for previous years.
On subaccount 98-4"The difference between the amount to be recovered from the guilty persons and the cost of missing values" takes into account the difference between the amount recovered from the guilty persons for the missing material and other values and the cost recorded in the accounting of the organization.
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.
3.9 Off-balance sheet accounts.
Table No. 8
Account name |
Account number |
Leased fixed assets |
|
Inventories accepted for safekeeping |
|
Materials accepted for processing |
|
Goods accepted for commission |
|
Equipment accepted for installation |
|
Forms of strict reporting |
|
Debt of insolvent debtors written off at a loss |
|
Security obligations and payments received |
|
Security for obligations and payments issued |
|
Depreciation of fixed assets |
|
Leased property, plant and equipment |
Account 001 "Leased Fixed Assets" is intended to summarize information on the availability and movement of fixed assets leased by the organization.
Account 002 "Inventories accepted for safekeeping" is intended to summarize information about the presence and movement of inventory taken for safekeeping.
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 (raw materials supplied by the customer), not paid by the manufacturer.
Account 004 "Goods accepted for commission" is intended to summarize information about the availability and movement of goods accepted for commission in accordance with the contract. This account is used by the commissioning organizations.
Account 005 "Equipment accepted for installation" is intended to summarize information about the availability and movement of all types of equipment received by the organization from the customer for installation. This account is used by contractor organizations.
Account 006 "Forms of strict reporting" is designed to summarize information on the availability and movement of strict reporting forms that are in storage and issued for reporting - receipt books, forms of certificates, diplomas, various passes, coupons, tickets, forms of shipping documents, etc.
Account 007 "Debt of insolvent debtors written off at a loss" is intended to summarize information on the status of accounts receivable written off at a loss due to the insolvency of debtors. This debt must be recorded on the balance sheet within five years from the date of write-off to monitor the possibility of its recovery in the event of a change in the property status of debtors.
Account 008 "Security for obligations and payments received" is intended to summarize information on the availability and movement of guarantees received in order to ensure the fulfillment of obligations and payments, as well as guarantees received for goods transferred to other organizations (persons).
Account 009 "Security for obligations and payments issued" is intended to summarize information on the availability and movement of issued guarantees to ensure the fulfillment of obligations and payments. If the amount is not indicated in the guarantee, then for accounting it is determined based on the terms of the contract.
Account 010 "Depreciation of fixed assets" is intended to summarize information on the movement of depreciation amounts for housing stock, external improvement facilities and other similar facilities (forestry, road facilities, specialized structures for a navigable environment, etc.), as well as for non-profit organizations for fixed assets. Depreciation for the specified objects is calculated at the end of the year according to the established rates of depreciation deductions.
Account 011 "Fixed assets leased" is intended to summarize information on the presence and movement of fixed assets leased, if, according to the terms of the lease agreement, the property must be accounted for on the balance sheet of the lessee (lessee).
4. Conclusion.
One of the most important documents of the third level of the system of regulatory regulation of accounting is the Chart of accounts of accounting and Instructions for its use. In fact, the value of the Chart of Accounts in Russian accounting practice as a document is much higher than that of many documents of the first and second levels of this system.
A chart of accounts, or an accounting plan, is a systematized list of current accounting accounts.
A correctly drawn up (formed) chart of accounts plays big role in the organization and maintenance of accounting of business entities; its application is a necessary prerequisite for uniformity in the construction of accounting for all business entities.
The presence of a single Chart of Accounts is a prerequisite for obtaining generalized indicators on the scale of individual industries, associations of economic entities and the national economy as a whole.
Bibliography.
1. the federal law"On accounting" dated 21.11.96, No. 129-FZ.
2. Chart of accounts for accounting of financial and economic activities of the organization and Instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n.
3. The concept of accounting in the market economy of Russia. Approved by the Methodological Council for Accounting under the Ministry of Finance of the Russian Federation and the Presidential Council of the Institute of Professional Accountants on December 29, 1997.
4. Kondrakov N.P. Accounting, Moscow, 2002.
5.www.optim.ru
Chart of accounts for accounting of financial and economic activities of the organization and Instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n.
- Peculiarities of interaction of insured organizations with the FSS, if they are located in the region where the pilot project is operating Interaction with the social insurance fund
- Keeping a journal of registration of cash documents
- A sample of filling out an order for an inventory
- What to correct in the accounting if the company issued an invoice with a long delay If the invoice was not issued