Accounting 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 presence and movement of deferred tax liabilities.
Deferred tax liabilities are accepted for accounting in the amount determined as the product of taxable temporary differences arising in the reporting period and the income tax rate effective at the reporting date.
For the credit of account 77 “Deferred tax liabilities”, deferred tax is reflected in correspondence with the debit of the account, which reduces the amount of the notional expense (income) of the reporting period.
For the debit of account 77 “Deferred tax liabilities”, in correspondence with the credit of account 68 “Calculations for taxes and fees”, the reduction or full repayment of deferred tax liabilities is reflected in the account of the tax on profit 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 account 77 “Deferred tax liabilities” to the credit of account 99 “Profit and loss”.
The 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.
Account 77 of the posting account “Deferred tax liabilities” corresponds with the accounts:
- Settlement of selected property
- Settlements for current operations
- Settlements under a trust management agreement
Score
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 accounts), in particular, settlements on allotted property, on mutual issue of material assets, according to selling products, works, services, transferring expenses for general management activities, wages to employees of divisions, etc.
Subaccounts can be opened to account 79 “Intra-company settlements”:
- 79-1 "Settlements on the allocated property",
- 79-2 "Settlements for current operations",
- 79-3 “Settlements under a trust management agreement”, etc.
On subaccount 79-1 "Settlements on the allocated property" takes into account the status of settlements with branches, representative offices, departments and other separate divisions of the organization, allocated to separate balances, transferred to them non-current and current assets.
The property allocated to the indicated units is debited by the organization from account 01 “Fixed assets” and others in the debit of account 79 “Intra-company settlements”.
The property allocated by the organization to the indicated divisions is taken into account by these divisions from the credit of account 79 “On-house settlements” in the debit of account 01 “Fixed assets”, etc.
On subaccount 79-2 "Settlements on current operations" takes into account the status of all other calculations of the organization with branches, representative offices, branches and other separate divisions allocated to separate balances.
On sub-account 79-3 “Settlements under a trust management agreement”, the state of settlements related to the execution of trust management agreements is taken into account. This subaccount is used to account for settlements with the founder of the management, trustee, as well as settlements for property transferred to trust management, recorded on a separate balance sheet.
Property transferred to trust management is debited by the founder of the accounts 01 “Fixed assets”, 04 “Intangible assets”, 58 “Financial investments” and others in the debit of account 79 “On-house settlements” (at the same time, debit entries are made accounts, and credit of account 79 “On-house settlements”). Property taken 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-company settlements” (at the same time, an amount is recorded for the depreciation accrued on the credit of accounts 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets” and the credit of account 79 “Internal business settlements”).
Upon termination of the trust management agreement and the return of the property to the management founder, reverse entries are made. If the agreement of trust management of property provides for other operations with property transferred to trust management, then the records of these operations shall be kept in the general manner.
The transfer of funds to the account due to the founder of the profit (income) management in the separate balance sheet is reflected in the credit of the cash accounts and in the debit of account 79 “On-site settlements”. The funds received by the management founder on account of this profit (income) are credited to the debit of cash accounting accounts in correspondence with account 79 “Intra-company settlements”.
The founder of the management shall be indebted to the trustee for damages caused by the loss or damage of property transferred to trust management, as well as lost profits, are reflected in the debit of the account in correspondence with the credit of account 91 “Other income and expenses”. Upon receipt of these funds by the management founder, the cash accounts are debited and account 76 “Settlements with various debtors and creditors” is credited.
Analytical accounting for account 79 “Intra-business settlements” is maintained for each branch, representative office, branch or other separate division of the organization allocated to a separate balance sheet, and settlements under trust management agreements for each agreement.
The account 79 of the accounting records of the posting “On-House Settlements” corresponds with the accounts:
By debit | On loan |
---|---|
01 "Fixed assets" 02 "Depreciation of fixed assets" 04 “Intangible assets” 05 “Depreciation of intangible assets” 07 "Equipment for installation" 10 "Materials" 20 "Main production" 41 "Products" 43 "Finished products" 44 “Costs to sell” 45 "Goods shipped" 50 "Cashier" 51 "Current accounts" 52 "Currency accounts" 76 “Settlements with various debtors and creditors” 90 "Sales" 91 “Other income and expenses” 97 "deferred expenses" 99 “Profit and loss” | 01 "Fixed assets" 02 "Depreciation of fixed assets" 04 “Intangible assets” 05 “Depreciation of intangible assets” 07 "Equipment for installation" 08 “Investments in non-current assets” 10 "Materials" 11 "Animals on growing and fattening" 15 “Procurement and acquisition of material assets” 16 "Deviation in value 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Serving industries and farms" 40 "Release of products (works, services)" 41 "Products" 43 "Finished products" 44 “Costs to sell” 45 "Goods shipped" 50 "Cashier" 51 "Current 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 “Settlements with staff for remuneration” 71 “Settlements with accountable persons” 76 “Settlements with various debtors and creditors” 84 “Retained earnings (uncovered loss)” 90 "Sales" 91 “Other income and expenses” 97 "deferred expenses" 99 “Profit and loss” |
Section VII. Capital
The accounts in this section are intended to summarize information about the state and capital flow of the organization.
Account 80 "Share capital"
Account 80 “Authorized capital” is intended to summarize information on the status and movement of the authorized capital (equity capital, authorized capital) of the organization.
The balance of account 80 “Authorized capital” must correspond to the size of the authorized capital recorded in the constituent documents of the organization. Entries in 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 the state registration of the organization, its authorized capital in the amount of contributions of the founders (participants) provided for by the constituent documents is reflected in the credit of account 80 “Authorized capital” in correspondence with account 75 “Settlements with founders”. The actual receipt of the contributions of the founders is carried out on the credit of account 75 “Settlements with the founders” in correspondence with the accounts for the accounting of cash and other values.
Analytical accounting of account 80 “Authorized capital” is organized in such a way as to ensure the formation of information on the founders of the organization, stages of capital formation and types of shares.
Account 80 is also used to summarize information on the status and movement of contributions to common property under a simple partnership agreement. In this case, account 80 is referred to as “Contributions of the Companions”.
The property contributed by the partners to a simple partnership on account of their contributions is accounted for by the debit of property accounts (51 “Settlement accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and the credit of the account 80 “Contributions of partners”. When property is returned to the partners upon termination of the simple partnership agreement, reverse records are made in accounting.
Analytical accounting for account 80 “Contributions of partners” is maintained for each contract of a simple partnership and for each participant in the contract.
Account 80 of the accounting entry “Authorized capital” corresponds with accounts:
By debit | On loan |
---|---|
01 "Fixed assets" 04 “Intangible assets” 07 "Equipment for installation" 08 “Investments in non-current assets” 10 "Materials" 11 "Animals on 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 own production" 23 "Auxiliary production" 29 "Serving industries and farms" 41 "Products" 43 "Finished products" 50 "Cashier" 51 "Current accounts" 52 "Currency accounts" 55 "Special accounts in banks" 58 "financial investments" 75 "Settlements with the founders" 81 "Own shares (shares)" 84 “Retained earnings (uncovered loss)” | 01 "Fixed assets" 03 “Profitable investments in material values” 04 “Intangible assets” 07 "Equipment for installation" 08 “Investments in non-current assets” 10 "Materials" 11 "Animals on 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 own production" 23 "Auxiliary production" 29 "Serving industries and farms" 41 "Products" 43 "Finished products" 50 "Cashier" 51 "Current accounts" 52 "Currency accounts" 55 "Special accounts in banks" 58 "financial investments" 75 "Settlements with the founders" 83 “Additional paid-in capital” 84 “Retained earnings (uncovered loss)” |
Account 81 “Own shares (shares)”
Account 81 “Own shares (shares)” is intended to summarize information on the presence and movement of own shares purchased by a joint stock company from shareholders for their subsequent resale or cancellation. Other business companies and partnerships use this account to account for the share of the participant acquired by the company or partnership for transfer to other participants or third parties.
Upon redemption by a joint-stock company or other company (partnership) of a shareholder (participant) of its shares (stakes) in accounting for the amount of actual costs, an entry is made on the debit of account 81 “Own shares (stakes)” and on the credit of cash accounts.
The cancellation of the own shares repurchased by the joint-stock company is carried out under the credit of account 81 “Own shares (shares)” and the debit of account 80 “Authorized capital” after the company has completed all the procedures provided for. The difference arising from the account 81 “Own shares (shares)” between the actual costs of the repurchase of shares (shares) and their nominal value is credited to account 91 “Other income and expenses”.
Account 81 accounting entries "Own shares (shares)" corresponds with accounts:
Account 82 “Reserve capital”
Account 82 “Reserve capital” is intended to summarize information on the status and movement of reserve capital.
Deductions to the reserve capital from profit are reflected on the credit of account 82 “Reserve capital” in correspondence with account 84 “Retained earnings (uncovered loss)”.
The use of reserve capital is accounted for in the debit of account 82 "Reserve capital" in correspondence with accounts:
- 84 “Retained earnings (uncovered loss)” - in terms of the reserve fund allocated to cover the loss of the organization for the reporting year;
- or - in terms of the amounts allocated to redeem the bonds of the joint-stock company.
Account 82 of the accounting reserve posting corresponds with accounts:
Account 83 “Additional paid-in capital”
Account 83 “Additional paid-in capital” is intended to summarize information on the additional paid-in capital of the organization.
On the credit of account 83 “Additional paid-in capital” are reflected:
- the increase in the value of non-current assets, revealed by the results of their revaluation, - in correspondence with the accounts of asset accounting, which determined the increase in value;
- the amount of the difference between the sale and the par value of shares earned in the process of forming the authorized capital of the joint-stock company (when the company was established, with a subsequent increase in the authorized capital) due to the sale of shares at a price higher than the nominal value, in correspondence with account 75 “Settlements with founders” .
Amounts credited to the credit of account 83 “Additional paid-in capital”, as a rule, are not debited. Debit entries on it can take place only in cases:
- repayment of the amount of decrease in the value of non-current assets, revealed by the results of its revaluation, - in correspondence with the asset accounting accounts, which determined the decrease in value;
- directing funds to increase the authorized capital - in correspondence with account 75 "Settlements with the founders" or account 80 "Share capital";
- distribution of amounts between the founders of the organization - in correspondence with account 75 “Settlements with founders”, etc.
Analytical accounting of account 83 “Additional paid-in capital” is organized in such a way as to ensure the generation of information on sources of education and ways of using the funds.
Account 83 of the accounting entry “Additional paid-in 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 net profit of the reporting year is debited to the credit of account 84 “Retained earnings (uncovered loss)” in the final December turnover in correspondence with account 99 “Profit and loss”. The net loss of the reporting year is debited to the debit of account 84 “Retained earnings (uncovered loss)” in the final debit of December in correspondence with account 99 “Profits and losses”.
The direction of the profit of the reporting year to the payment of income to the founders (participants) of the organization according to the results of the approval of the annual financial statements is reflected in the debit of account 84 “Retained earnings (uncovered loss)” and the credit of accounts 75 “Settlements with founders” and 70 “Settlements with staff for remuneration ". A similar entry is made when paying intermediate income.
The write-off from the balance sheet of the loss for the reporting year is reflected in the credit of account 84 “Retained earnings (uncovered loss)” in correspondence with the accounts:
- 80 “Authorized capital” - when bringing the amount of authorized capital to the amount of net assets of the organization;
- 82 “Reserve capital” - when referring to the repayment of a loss of funds of reserve capital;
- 75 “Settlements with founders” - upon repayment of the loss of a simple partnership at the expense of targeted contributions of its participants, etc.
Analytical accounting of account 84 “Retained earnings (uncovered loss)” is organized in such a way as to ensure the generation of information on the directions of use of funds. At the same time, in analytical accounting, retained earnings that were used as financial support for the organization’s production development and other similar measures for the acquisition (creation) of new property and have not yet been used can be divided.
84 account accounting entries "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 earmarked for the implementation of targeted activities, funds received from other organizations and persons, budget funds, etc.
The special-purpose funds received as sources of financing of certain events are reflected in the credit of account 86 “Target financing” in correspondence with account 76 “Settlements with various debtors and creditors”.
The use of target financing is reflected in the debit of account 86 “Target financing” in correspondence with the accounts: 20 “Main production” or 26 “General business expenses” - when directing the funds of target financing to the maintenance of a non-profit organization; 83 “Additional paid-in capital” - when using targeted financing received in the form of investment funds; 98 “Deferred income” - when a commercial organization sends budget funds to finance expenses, etc.
Analytical accounting of account 86 “Target financing” is carried out according to the purpose of the target funds and in the context of their sources of income.
Account 86 of the accounting entry “Target financing” corresponds with accounts:
Section VIII. Financial results
The accounts in 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 on sales
Account 90 "Sales"
Account 90 "Sales" is intended to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result for them. This account reflects, in particular, revenue and cost of:
- finished products and semi-finished products of our own production;
- industrial works and services;
- non-industrial works and services;
- purchased items (purchased for picking);
- construction, installation, design and survey, geological exploration, research, etc. work;
- goods;
- services for the carriage of goods and passengers;
- freight forwarding and handling operations;
- communication services;
- providing for a fee for temporary use (temporary possession and use) of its assets under a lease (when this is the subject of the organization);
- the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is the subject of the organization);
- participation in the authorized capital of other organizations (when this is the subject of the organization), etc.
When recognized in accounting, the amount of revenue from the sale of goods, products, works, 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, products, works, services, etc. sold is debited from the credit of accounts 43 “Finished goods”, 41 “Goods”, 44 “Costs of sales”, 20 “Main production”, etc. to the debit of account 90 “Sales” .
In organizations engaged in agricultural production, the credit of account 90 “Sales” reflects the proceeds from the sale of products (in correspondence with account 62 “Settlements with buyers and customers”), and the debit shows its planned cost (during the year when the actual cost not identified) and the difference between the planned and actual cost of goods 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 those accounts on which these products were recorded.
In organizations engaged in retail trade and keeping records of goods at selling prices, the credit of account 90 “Sales” reflects the sale value of goods sold (in correspondence with cash and settlement accounts), and at debit their book value (in correspondence with the account 41 “Goods”) with the simultaneous reversal of the amounts of discounts (wraps) related to the goods sold (in correspondence with account 42 “Trade margin”).
To account 90 "Sales" can be opened sub-accounts:
- 90-1 “Revenue”;
- 90-2 "Cost of sales";
- 90-3 “Value Added Tax”;
- 90-4 “Excise taxes”;
- 90-9 “Profit / loss on sales”.
Subaccount 90-1 “Revenue” takes into account the receipt of assets recognized by revenue.
On subaccount 90-2 “Cost of sales” the cost of sales is taken into account, according to which on subaccount 90-1 “Revenue” revenue is recognized.
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 “Excises” takes into account the amount of excise taxes included in the price of products (goods) sold.
Organizations - payers of export duties can open account 90 “Sales” subaccount 90-5 “Export duties” to account for the amounts of export duties.
Subaccount 90-9 "Profit / loss from sales" is intended to identify the financial result (profit or loss) from sales for the reporting month.
Entries for sub-accounts 90-1 “Revenue”, 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excises” are made cumulatively during the reporting year. A monthly comparison of the total debit turnover for sub-accounts 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise taxes” and the credit turnover for sub-accounts 90-1 “Revenue” determines the financial result (profit or loss) from sales for the reporting month. This financial result is monthly (in final turnovers) deducted from sub-account 90-9 “Profit / loss from sales” to account 99 “Profit and loss”. Thus, the synthetic account 90 “Sales” has no balance at the reporting date.
At the end of the reporting year, all subaccounts open to account 90 “Sales” (except subaccount 90-9 “Profit / loss from sales”) are closed by internal records on subaccount 90-9 “Profit / loss from sales”.
Analytical accounting for account 90 “Sales” is maintained for each type of goods sold, products, work performed, services rendered, etc. In addition, analytical accounting for this account can be maintained in sales regions and other areas necessary for managing the organization.
Account 90 of the accounting entry “Sales” corresponds with accounts:
By debit | On loan |
---|---|
11 "Animals on growing and fattening" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 26 "General expenses" 29 "Serving industries and farms" 40 "Release of products (works, services)" 41 "Products" 42 "Trade margin" 43 "Finished products" 44 “Costs to sell” 45 "Goods shipped" 58 "financial investments" 68 "Calculations on taxes and fees” 79 "Internal business calculations" 99 “Profit and loss” | 46 "Completed stages of work in progress" 50 "Cashier" 51 "Current accounts" 52 "Currency accounts" 57 "Transfers on the way" 62 "Settlements with buyers and customers" 76 “Settlements with various debtors and creditors” 79 "Internal business calculations" 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 intended to summarize information on other income and expenses of the reporting period.
For the credit of account 91 “Other income and expenses” during the reporting period, are reflected:
- receipts related to the provision for temporary use (temporary possession and use) of the organization’s assets - in correspondence with the accounts of accounting calculations or cash;
- receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property - in correspondence with the accounts of accounting calculations or cash;
- receipts related to participation in the authorized capital of other organizations, as well as interest and other income on securities - in correspondence with settlement accounts;
- the profit made by the organization under a simple partnership agreement is in correspondence with account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for due dividends and other income”);
- receipts related to the sale and other write-offs of fixed assets and other assets other than cash in the Russian currency, products, goods - in correspondence with settlement or cash accounts;
- receipts from operations with containers - in correspondence with the accounts of accounting for containers and settlements;
- interest received (receivable) for providing the organization with funds for use, as well as interest for the use by the credit institution of funds in the organization’s account with that credit institution, in correspondence with accounts for financial investments or funds;
- fines, penalties, forfeits for violation of the terms of contracts received or recognized to be received - in correspondence with the accounts of accounting for settlements or cash;
- receipts related to the gratuitous receipt of assets - in correspondence with the account for deferred income accounting;
- income in compensation for losses caused to the organization - in correspondence with the accounts of accounting calculations;
- the profit of previous years revealed in the reporting year - in correspondence with the accounts of accounting for settlements;
- amounts of accounts payable for which the limitation period has expired - in correspondence with accounts of accounts payable;
- other income.
On the debit of account 91 “Other income and expenses” during the reporting period are reflected:
- expenses related to the provision for temporary use (temporary possession and use) of the organization’s assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as expenses associated with participation in the authorized capital of other organizations - correspondence with cost accounting accounts;
- the residual value of the assets for which depreciation is calculated, and the actual cost of other assets debited by the organization, in correspondence with the accounts of the accounting for the respective 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 containers - in correspondence with cost accounting accounts;
- interest paid by the organization for providing her with the use of funds (loans, loans) - in correspondence with the accounts of accounting calculations or cash;
- expenses associated with the payment of services provided by credit organizations - in correspondence with settlement accounts;
- fines, penalties, forfeits for violation of the terms of the agreements paid or recognized for payment - in correspondence with the accounts of accounting for settlements or cash;
- expenses for the maintenance of production capacities and objects under conservation, in correspondence with cost accounting accounts;
- compensation for losses caused by the organization - in correspondence with settlement accounts;
- losses of previous years recognized in the reporting year - in correspondence with the accounts of accounting calculations, depreciation, etc.
- deductions to reserves for the depreciation of investments in securities, for a decrease in the value of tangible assets, for doubtful debts - in correspondence with the accounts of the accounting for these reserves;
- amounts of receivables for which the limitation period has expired, other debts unrealistic for collection, - in correspondence with accounts receivable;
- exchange rate differences - in correspondence with accounts for cash, financial investments, settlements, etc .;
- the costs associated with the consideration of cases in the courts - in correspondence with the accounts of accounting calculations, etc .;
- other expenses.
Subaccounts may be opened to account 91 “Other income and expenses”:
- 91-1 “Other income”;
- 91-2 “Other expenses”;
- 91-9 “Balance of other income and expenses”.
Subaccount 91-1 “Other income” takes into account the receipt of assets recognized by other income.
On sub-account 91-2 “Other expenses” other expenses are taken into account.
Subaccount 91-9 “Balance of other income and expenses” is intended to identify the balance of other income and expenses for the reporting month.
Entries for sub-accounts 91-1 “Other income” and 91-2 “Other expenses” are made cumulatively during the reporting year. On a monthly basis, by comparing the debit turnover in the sub-account 91-2 “Other expenses” and the credit turnover in the sub-account 91-1 “Other expenses”, the balance of other income and expenses for the reporting month is determined. This balance is monthly (in final turnovers) deducted from sub-account 91-9 “Balance of other income and expenses” to account 99 “Profit and loss”. Thus, the synthetic account 91 “Other income and expenses” has no balance at the reporting date.
At the end of the reporting year, all subaccounts opened to account 91 “Other income and expenses” (except subaccount 91-9 “Balance of other income and expenses”) are closed by internal records on subaccount 91-9 “Balance of other income and expenses”.
Analytical accounting for account 91 “Other income and expenses” is maintained for each type of other income and expenses. At the same time, the construction of analytical accounting for other income and expenses related to the same financial, business transaction should provide the ability to identify financial results for each operation.
Account 91 of the accounting entry “Other income and expenses” corresponds with accounts:
By debit | On loan |
---|---|
01 "Fixed assets" 02 "Depreciation of fixed assets" 03 “Profitable investments in material values” 04 “Intangible assets” 07 "Equipment for installation" 08 “Investments in non-current assets” 10 "Materials" 11 "Animals on 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 own production" 23 "Auxiliary production" 28 "Marriage in production" 29 "Serving industries and farms" 58 "financial investments" 60 "Settlements with suppliers and contractors" 66 "Settlements on short-term loans and borrowings" 67 "Settlements for long-term loans and borrowings" 68 "Calculations with the budget" 70 “Settlements with staff for remuneration” 71 “Settlements with accountable persons” 73 "Settlements with staff for other operations" 76 “Settlements with various debtors and creditors” 79 "Internal business calculations" 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 on growing and fattening" 14 “Reserves for reducing the value of material assets” 15 “Procurement and acquisition of material assets” 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 28 "Marriage in production" 29 "Serving industries and farms" 41 "Products" 43 "Finished products" 45 "Goods shipped" 50 "Cashier" 51 "Current accounts" 52 "Currency accounts" 55 "Special accounts in banks" 57 "Transfers on the way" 58 "financial investments" 59 “Reserves for the impairment of investments in securities” 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 63 “Provisions for bad debts” 66 "Settlements on short-term loans and borrowings" 67 "Settlements for long-term loans and borrowings" 71 “Settlements with accountable persons” 73 "Settlements with staff for other operations" 75 "Settlements with the founders" 76 “Settlements with various debtors and creditors” 79 "Internal business calculations" 81 "Own shares (shares)" 98 "deferred income" 99 “Profit and loss” |
Account 94 “Shortages and losses from damage to values”
Account 94 “Lacks 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 \u200b\u200b(including cash) identified in the process of their procurement, storage and sale, regardless of whether they are to be credited to the accounts accounting for production costs (selling costs) or perpetrators. At the same time, loss of values \u200b\u200bresulting from natural disasters are credited to account 99 “Profit and loss” as losses of the reporting year (uncompensated losses from natural disasters).
According to the debit of account 94 "Shortages and losses from damage to values" are given:
- for missing or completely spoiled inventory items - their actual cost;
- on missing or completely damaged fixed assets - their residual value (initial cost minus the amount of accrued depreciation);
- for partially corrupted material values \u200b\u200b- the sum of the determined losses, etc.
For deficiencies and damage to values, entries are made on the debit of account 94 “Lacks and losses from damage to values” from the credit of accounts for accounting for the said values.
When the buyer, when accepting the values \u200b\u200breceived from suppliers, reveals a shortage or spoilage, the amount of the shortage within the limits provided for in the contract is attributed by the buyer to 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 provided for in the contract, presented to suppliers or a transport organization, to the debit of account 76“ Settlements with various debtors and creditors ”(sub-account“ Settlements for claims ”) from the credit of account 60“ Settlements with suppliers and contractors ” . If the court refuses to recover the amount of losses from suppliers or transport organizations, the amount previously allocated to the debit of account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”) is debited to account 94 “Losses and losses from damage to property”.
When a court makes a decision to recover from the supplier the amounts of shortages and loss of values \u200b\u200bin excess of the amounts provided for in the contract in the supplier's accounting, the amount of sale previously reflected in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and the credit of account 90 “Sales”, reversed on the amount of shortages and losses collected by the buyer. At the same time, the indicated amount is reflected by the usual 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 different debtors and creditors”. When transferring amounts to the buyer, account 76 “Settlements with various debtors and creditors” is debited in correspondence with account 51 “Settlement accounts”. The supplier must also reverse the turnover on the debit of account 90 “Sales” and the credit of account 43 “Finished goods”. The amount thus recovered on account 43 “Finished goods” is then debited to account 94 “Shortages and losses from damage to values”.
On the credit of account 94 “Shortages and losses from damage to values” the write-off is reflected:
- shortages and damage to values \u200b\u200bwithin the limits provided for in the contract - to material assets accounts (when they were identified during procurement) or within the limits of natural loss - production costs and selling costs (when they were discovered during storage or sale);
- lack of values \u200b\u200bin excess of the values \u200b\u200b(norms) of loss, loss from spoilage - to the debit of account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation for material damage”);
- a shortage of values \u200b\u200bin excess of the values \u200b\u200b(norms) of loss and loss from damage to values \u200b\u200bin the absence of specific culprits, as well as shortages of inventories, which the court refused to recover due to unfounded claims, to account 91 “Other income and expenses”.
On the credit of account 94 “Shortages and losses from damage to property”, the amounts in the amounts and sizes taken into account at the debit of the specified account are reflected. At the same time, missing or damaged material values \u200b\u200bat their actual cost are written off to the accounts of accounting for production costs (selling costs).
When recovering the value of missing values \u200b\u200bfrom the guilty persons, the difference between the value of missing values \u200b\u200bcredited to account 73 “Settlements with personnel for other operations” and their value recorded on account 94 “Losses and losses from damage to property” is credited to account 98 “ Revenue of the future periods". In the process of collecting from the guilty person the amount due from him, the indicated difference is debited from account 98 “Deferred income” in correspondence with account 91 “Other income and expenses”.
Deficiencies identified in the reporting year, but relating to previous reporting periods, recognized as financially responsible persons or for which there are court decisions to recover from perpetrators, are reflected in the debit of account 94 “Losses and losses from damage to values” and the credit of account 98 “Income future periods. " At the same time, account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation for material damage”) is debited to these amounts and account 94 “Losses and losses from damage to property” is credited. As the debt is paid off, account 91 “Other income and expenses” is credited and account 98 “Deferred income” is debited.
Account 94 of the accounting entry “Losses and losses from damage to values” corresponds with the accounts:
By debit | On loan |
---|---|
01 "Fixed assets" 03 “Profitable investments 07 "Equipment for installation" 08 “Investments in non-current assets” 10 "Materials" 11 "Animals on 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 own production" 23 "Auxiliary production" 29 "Serving industries and farms" 41 "Products" 42 "Trade margin" 43 "Finished products" 44 “Costs to sell” 45 "Goods shipped" 50 "Cashier" 60 "Settlements with suppliers and contractors" 71 “Settlements with accountable persons” 73 "Settlements with staff for other operations" 76 “Settlements with various 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 "Serving industries and farms" 44 “Costs to sell” 70 “Settlements with staff for remuneration” 73 "Settlements with staff for other operations" 86 "Target financing" 91 “Other income and expenses” 99 “Profit and loss” |
Account 96 “Reserves for future expenses”
Account 96 “Reserves for future expenses” is intended to summarize information on the status and movement of the amounts reserved in order to evenly include costs in production costs and selling costs. In particular, the following amounts may be shown in this account:
- upcoming vacation pay (including social security and welfare payments) to employees of the organization;
- to pay annual remuneration for long service;
- production costs for preparatory work in connection with the seasonal nature of production;
- for repair of fixed assets;
- upcoming costs of land restoration and the implementation of other environmental measures;
- for warranty repairs and warranty service.
Reservation of certain amounts is reflected in the credit of account 96 “Reserves for future expenses” in correspondence with the accounts for the accounting of production costs and selling expenses.
Actual expenses for which the reserve was previously created are included in the debit of account 96 “Reserves for future expenses” in correspondence, in particular with accounts: 70 “Settlements with personnel for remuneration of labor” - for the amount of remuneration to employees for vacation time and annual remuneration for length of service; 23 "Auxiliary production" - the cost of repair of fixed assets produced by a division of the organization, etc.
The correctness of the formation and use of the amounts for a particular reserve is periodically (and obligatory at the end of the year) checked according to estimates, calculations, etc. and adjusted if necessary.
Analytical accounting for account 96 “Reserves for future expenses” is maintained for individual reserves.
Account 96 of the accounting entries for “Reserves for future expenses” corresponds with accounts:
By debit | On loan |
---|---|
23 "Auxiliary production" 28 "Marriage in production" 29 "Serving industries and farms" 51 "Current accounts" 52 "Currency accounts" 69 "Calculations for social insurance and security” 70 “Settlements with staff for remuneration” 76 “Settlements with various debtors and creditors” 91 “Other income and expenses” 97 "deferred expenses" 99 “Profit and loss” | 08 “Investments in non-current assets” 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Serving industries and farms" 44 “Costs to sell” 97 "deferred expenses" |
Account 97 "deferred expenses"
Account 97 “Prepaid expenses” is intended to summarize information on expenses incurred in this reporting period, but relating to future reporting periods. In particular, expenses related to mining and preparatory work may be shown on this account; preparatory work in connection with their seasonal nature; the development of new industries, installations and assemblies; land reclamation and other environmental measures; fixed assets repair unevenly performed during the year (when the organization does not create an appropriate reserve or fund), etc.
The expenses recorded on account 97 “Deferred expenses” are debited to accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”, etc.
Analytical accounting for account 97 “Deferred expenses” is maintained by type of expense.
Account 97 of the posting accounting “deferred expenses” corresponds with accounts:
By debit | On loan |
---|---|
02 "Depreciation of fixed assets" 04 “Intangible assets” 05 “Depreciation of intangible assets” 10 "Materials" 16 "Deviation in the value of material assets" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Serving industries and farms" 41 "Products" 43 "Finished products" 60 "Settlements with suppliers and contractors" 69 "Calculations for social insurance and security” 70 “Settlements with staff for remuneration” 71 “Settlements with accountable persons” 76 “Settlements with various debtors and creditors” 79 "Internal business calculations" 96 "Reserves for future expenses" | 08 “Investments in non-current assets” 10 "Materials" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Serving industries and farms" 44 “Costs to sell” 76 “Settlements with various debtors and creditors” 79 "Internal business calculations" 96 "Reserves for future expenses" 99 “Profit and loss” |
- Deferred income
- Gratuitous income
- Upcoming arrears of arrears identified in previous years
- The difference between the amount to be recovered from the perpetrators and the carrying amount of the shortage of values
Account 98 "deferred income"
Account 98 “Deferred income” is intended to summarize information on income received (accrued) in the reporting period, but relating to future reporting periods, as well as upcoming arrears of arrears identified in the reporting period for previous years, and differences between the amount to be recovered from the guilty parties, and the value of the values \u200b\u200baccepted for accounting when identifying shortages and damage.
Subaccounts can be opened to account 98 "deferred income":
- 98-1 "Income received on account of future periods",
- 98-2 "Gratuitous income"
- 98-3 “Upcoming arrears of arrears on shortfalls identified in previous years”,
- 98-4 “The difference between the amount to be recovered from the perpetrators and the carrying amount of the shortage of values”, etc.
Subaccount 98-1 “Income received on deferred periods” takes into account the movement of income received in the reporting period, but related to future reporting periods: rent or apartment, utility bills, revenue for freight transportation, for passenger transportation by monthly and quarterly tickets, subscription fees for using communications, etc.
The credit of account 98 “Deferred income” in correspondence with the cash accounts or settlements with debtors and creditors shall reflect the amounts of income related to future reporting periods, and the debit shall indicate the amounts of income transferred to the relevant accounts when the reporting period, to which these revenues relate.
Analytical accounting for sub-account 98-1 “Income received on account of future periods” is maintained for each type of income.
On subaccount 98-2 "Gratuitous receipts" takes into account the value of assets received by the organization free of charge.
For 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 allocated by the commercial organization for financing expenses. The amounts recorded on account 98 “Deferred income” are debited from this account in the credit of account 91 “Other income and expenses”:
- fixed assets received free of charge - as depreciation accrues;
- for other material assets received free of charge - as they are written off to the accounts of accounting for production costs (selling expenses).
Analytical accounting for subaccount 98-2 “Gratuitous receipts” is maintained for each gratuitous receipt of values.
Subaccount 98-3 “Upcoming income arrears on deficiencies identified in previous years” takes into account the movement of forthcoming arrears of arrears on deficiencies identified in the reporting period for past years.
For the credit of account 98 “Deferred income” in correspondence with account 94 “Losses and losses from damage to property”, the sums of deficiencies in the values \u200b\u200bidentified in previous reporting periods (before the reporting year) recognized by the guilty persons or the amounts awarded for recovery thereof shall be reflected court. At the same time, account 94 “Losses and losses from damage to property” is credited to these amounts in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation for material damage”).
As the arrears of arrears are paid off, account 73 “Settlements with staff for other operations” is credited in correspondence with cash accounts, while reflecting the amounts received on the loan of account 91 “Other income and expenses” (past profit identified 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 value of the shortage of values" takes into account the difference between the amount recovered from the guilty persons for the missing material and other valuables and the value recorded in the accounting organization.
On the credit of account 98 “Deferred income” in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”), the difference between the amount to be recovered from the guilty persons and the value of the shortage of values \u200b\u200bis reflected. As the debt paid off on account 73 “Settlements with staff on other operations” is repaid, the corresponding difference amounts are debited from account 98 “Deferred income” to the credit of account 91 “Other income and expenses”.
Account 98 of the posting accounting “deferred income” corresponds with accounts:
Account 99 “Profit and loss”
Account 99 "Profit and loss" is intended to summarize information on the formation of the final financial result of the organization in the reporting year.
The final financial result (net profit or net loss) consists of the financial result from ordinary activities, as well as other income and expenses. The debit of account 99 “Profit and loss” reflects losses (losses, expenses), and on the loan - profits (income) of the organization. Comparison of debit and credit turnover for the reporting period shows the final financial result of the reporting period.
On account 99 "Profits and losses" during the reporting year are reflected:
- profit or loss from ordinary activities - in correspondence with account 90 “Sales”;
- the balance of other income and expenses for the reporting month - in correspondence with account 91 “Other income and expenses”;
- the amount of accrued contingent expense for income tax, permanent liabilities and payments for recalculating this tax from actual profit, as well as the amount of tax penalties due - in correspondence with account 68 “Calculations for taxes and fees”.
At the end of the reporting year, when compiling the annual financial statements, account 99 “Profit and loss” is closed. At the same time, by the final entry in December, the amount of net profit (loss) of the reporting year is debited from account 99 “Profit and loss” to the credit (debit) of account 84 “Retained earnings (uncovered loss)”.
The construction of analytical accounting for account 99 “Profit and loss” should ensure the generation of data necessary for the compilation of a profit and loss statement. So recommends a chart of accounts 94n.
Profit and Loss Account 99 Account corresponds with accounts:
By debit | On loan |
---|---|
01 "Fixed assets" 03 “Profitable investments in material values” 07 "Equipment for installation" 08 “Investments in non-current assets” 10 "Materials" 11 "Animals on 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 own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 28 "Marriage in production" 29 "Serving industries and farms" 41 "Products" 43 "Finished products" 44 “Costs to sell” 45 "Goods shipped" 50 "Cashier" 51 "Current accounts" 52 "Currency accounts" 58 "financial investments" 68 "Calculations on taxes and fees” 69 "Calculations for social insurance and security” 70 “Settlements with staff for remuneration” 71 “Settlements with accountable persons” 73 "Settlements with staff for other operations" 76 “Settlements with various debtors and creditors” 79 "Internal business calculations" 84 “Retained earnings (uncovered loss)” 90 "Sales" 91 “Other income and expenses” 97 "deferred expenses" | 10 "Materials" 50 "Cashier" 51 "Current accounts" 52 "Currency accounts" 55 "Special accounts in banks" 60 "Settlements with suppliers and contractors" 73 "Settlements with staff for other operations" 76 “Settlements with various debtors and creditors” 79 "Internal business calculations" 84 “Retained earnings (uncovered loss)” 90 "Sales" 91 “Other income and expenses” 94 "Gaps and losses from damage to values" 96 "Reserves for future expenses" |
Off-balance accounts
Off-balance accounts in the new chart of accounts 2014-2015 are intended to summarize information on the availability and movement of valuables temporarily in use or disposal of the organization (leased fixed assets, tangible assets in custody, processing, etc.), conditional rights and liabilities, as well as to control individual business transactions. 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.
Leased fixed assets are recorded on account 001 “Leased fixed assets” in the valuation indicated in the lease agreements.
Analytical accounting for account 001 “Leased fixed assets” is maintained by lessors, for each object of leased fixed assets (by the lessor's inventory numbers). Leased fixed assets located outside the Russian Federation are recorded on account 001 “Leased fixed assets” separately.
Account 002 “Inventory accepted for safekeeping”
Account 002 “Inventory accepted for safekeeping” is intended to summarize information on the availability and movement of inventory held for safekeeping.
Buying organizations take into account on account 002 “Inventories accepted for safekeeping” the values \u200b\u200baccepted for safekeeping in the following cases:
- receipt of inventory items from suppliers, according to which the organization legally refused to accept accounts of payment claims and their payment;
- receipt of unpaid inventory items from suppliers prohibited for expenditure under the terms of the contract before payment;
- acceptance of inventory for safekeeping for other reasons.
The supplier organizations take into account on account 002 “Inventory accepted for safekeeping” the inventories paid for by the buyers that were left in custody, executed with safe receipts, but not exported for reasons beyond the control of the organizations. Inventories are recorded on account 002 “Inventories accepted for safekeeping” at the prices provided for in the acceptance certificates or in the payment claims bills.
Analytical accounting of account 002 “Inventory accepted for safekeeping” is maintained by the owner organizations, by types, grades and storage locations.
Account 003 “Materials accepted for processing”
Account 003 “Materials accepted for processing” is intended to summarize information on the availability and movement of raw materials and customer materials accepted for processing (tolling) that are not paid by the manufacturer. Costs for processing or finalizing raw materials are recorded in the accounts for the accounting of production costs, reflecting the costs associated with this (excluding the cost of raw materials and materials of the customer). Raw materials of the customer accepted for processing are recorded on account 003 “Materials accepted for processing” at the prices stipulated in the contracts.
Analytical accounting on account 003 “Materials accepted for processing” is carried out 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 agent organizations.
Goods accepted for commission are recorded on account 004 “Goods accepted for commission” at the prices provided for in the acceptance certificates. Analytical accounting of account 004 “Goods accepted for commission” is maintained by type of goods and organizations (persons) - committees.
Account 005 "Equipment accepted for installation"
Account 005 “Equipment accepted for installation” is intended to summarize information on the availability and movement of all types of equipment received by the organization from the customer for installation. This account is used by contracting organizations.
The equipment is accounted for on account 005 “Equipment accepted for installation” at the prices indicated by the customer in the accompanying documents.
Analytical accounting of account 005 “Equipment accepted for installation” is carried out for individual facilities or assemblies.
Account 006 "Forms of strict reporting"
Account 006 “Forms of strict reporting” is intended to summarize information on the availability and movement of the forms of strict reporting that are stored and issued under the report — receipt books, letterheads of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. .
Forms of strict reporting are accounted for on account 006 "Forms of strict reporting" in the conditional assessment.
Analytical accounting on account 006 “Forms of strict reporting” is conducted for each type of forms of strict reporting and places of their storage.
Account 007 "Debt receivable of insolvent debtors"
Account 007 “Debt of insolvent debtors debited to loss” is intended to summarize information on the state of receivables debited to loss due to insolvency of debtors. This debt should be recorded on the balance sheet for five years from the date of cancellation to monitor the possibility of collection in the event of a change in the property status of debtors.
For the amounts received in the manner of collecting previously debited loss, accounts 50 “Cashier”, 51 “Settlement accounts” or 52 “Currency accounts” are debited in correspondence with account 91 “Other income and expenses”. At the same time, the off-balance account 007 “Debt of insolvent debtors debited to loss” is credited to the indicated amounts.
Analytical accounting of account 007 “Debt written off by debt of insolvent debtors” is maintained for each debtor whose debt has been written off at a loss and to each debt written off at a loss.
Account 008 “Collateral for Obligations and Payments Received”
Account 008 “Collateral for obligations and payments received” is intended to summarize information on the availability and movement of guarantees received to ensure fulfillment of obligations and payments, as well as collateral received for goods transferred to other organizations (persons).
If the guarantee does not indicate the amount, then for accounting it is determined based on the terms of the contract.
Amounts of collateral recorded on account 008 “Secured obligations and payments received” are written off as the debt is paid off.
Analytical accounting of account 008 “Secured obligations and payments received” is maintained for each collateral received.
Account 009 “Collateral for Obligations and Payments Issued”
Account 009 “Security of 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 guarantee does not indicate the amount, then for accounting it is determined based on the terms of the contract.
Amounts of collateral recorded on account 009 “Collateral for Obligations and Payments Issued” are written off as debt is paid.
Analytical accounting of account 009 “Collateral for obligations and payments issued” is maintained for each collateral issued.
Account 010 "Depreciation of fixed assets"
Account 010 "Depreciation of fixed assets" is intended to summarize information on the movement of depreciation amounts for housing facilities, external improvement facilities and other similar objects (forestry, road facilities, specialized shipping facilities, etc.), as well as for non-profit organizations for fixed assets. Depreciation is calculated for the said facilities at the end of the year according to the established standards for depreciation.
Upon the disposal of certain objects (including sale, free transfer, etc.), the amount of depreciation for them is deducted from account 010 “Depreciation of fixed assets”.
Analytical accounting on account 010 “Depreciation of fixed assets” is maintained for each object.
Account 011 “Fixed assets leased”
Account 011 “Fixed assets leased” is intended to summarize information on the availability and movement of fixed assets leased, if, under the terms of the lease, the property should be recorded on the balance sheet of the tenant (tenant).
Fixed assets leased are accounted for on account 011 “Fixed assets leased” in the valuation indicated in the lease agreements.
Analytical accounting of account 011 “Fixed assets leased” is carried out by tenants for each object of fixed assets leased. Fixed assets leased out of the Russian Federation are recorded on account 011 “Fixed Assets Leased” separately.
Account 10 "Materials" is intended to summarize information on the availability and movement of raw materials, materials, fuels, spare parts, inventory and household supplies, containers, etc. Organization values \u200b\u200b(including those in transit and processing).
Materials are recorded on account 10 “Materials” at the actual cost of their acquisition (procurement) or accounting prices.
Organizations engaged in agricultural production, products of own production of the reporting year, reflected on account 10 “Materials”, during this year (before the preparation of the annual reporting calculation) are taken into account at the planned cost price. After the preparation of the annual reporting calculation, the planned cost of materials is adjusted to the actual cost.
When accounting for materials at discount prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquisition (procurement) of valuables is reflected in account 16 "Deviation in the cost of materials".
To account 10 "Materials" can be opened sub-accounts:
- 10-1 "Raw materials";
- 10-2 "Purchased semi-finished products and components, structures and parts";
- 10-3 "Fuel";
- 10-4 "Tare and tare materials";
- 10-5 "Spare parts";
- 10-6 "Other materials";
- 10-7 "Materials transferred for processing to the side";
- 10-8 "Building materials";
- 10-9 "Inventory and household supplies";
- 10-10 "Special equipment and special clothing in stock";
- 10-11 "Special equipment and special clothing in operation", etc.
On sub-account 10-1 "Raw materials" the presence and movement of: raw materials and basic materials (including building materials - from contractors) that are part of the manufactured products, forming its basis, or which are necessary components in its manufacture, is taken into account; auxiliary materials that are involved in the production of products or consumed for household needs, technical purposes, to facilitate the production process; agricultural products harvested for processing, etc.
On sub-account 10-2 "Purchased semi-finished products and components, structures and parts", the presence and movement of purchased semi-finished products, finished components (including building structures and parts from contracting organizations) purchased for the acquisition of manufactured products (construction) are taken into account require the cost of their processing or assembly. Products purchased for picking, the cost of which is not included in the cost of production, are recorded on account 41 "Goods".
Organizations engaged in the implementation of research, design and technological work, acquiring externally the special equipment, tools, devices and other devices necessary for them as components for carrying out these works on a specific research or design topic, take these values \u200b\u200binto account 10 -2 "Purchased semi-finished products and components, structures and parts."
On the sub-account 10-3 “Fuel”, the presence and movement of oil products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological production needs, energy and heating, solid (coal, peat) are taken into account , firewood, etc.) and gaseous fuels.
On the sub-account 10-4 "Tare and tare materials", the presence and movement of all types of tare (except used as household equipment), as well as materials and parts intended for the manufacture of containers and its repair (parts for the assembly of boxes, barrel riveting, wrap iron, are taken into account 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 in sub-account 10-1 “Raw materials”.
Organizations engaged in trading activities take into account containers under goods and empty containers on account 41 “Goods”.
On the sub-account 10-5 "Spare parts", the presence and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repair, replacement of worn parts of machines, equipment, vehicles, etc., as well as stock tires and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, assemblies created in the repair divisions of organizations, at technical exchange points and repair plants.
Car tires (tire, camera and rim tape), which are on wheels and in stock when the vehicle is included in its initial cost, are accounted for as property, plant and equipment.
On sub-account 10-6 “Other materials”, the presence and movement of production waste (chopping, trimming, shavings, etc.) is taken into account; incorrigible marriage; tangible assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, recyclable materials); worn tires and scrap rubber, etc. Wastes of production and secondary material values \u200b\u200bused as solid fuel are accounted for in subaccount 10-3 “Fuel”.
On the sub-account 10-7 “Materials transferred for processing to the side”, the movement of materials transferred for processing to the side is taken into account, the cost of which is subsequently included in the cost of manufacturing products derived from them. The costs of processing materials paid to third parties and organizations are charged directly to the debit of accounts that record products received from processing.
Subaccount 10-8 "Building materials" is used by developers. It takes into account the presence and movement of materials used directly in the process of construction and installation works, for the manufacture of building parts, for the erection and decoration of structures and parts of buildings and structures, building structures and parts, as well as other material values \u200b\u200bnecessary for the needs of construction (explosive substances, etc.).
On sub-account 10-9 “Inventory and household equipment”, the presence and movement of inventory, tools, household equipment and other means of labor, which are included in the composition of funds in circulation, are taken into account.
Subaccount 10-10 "Special equipment and special clothing in the warehouse" is designed 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 places.
On the sub-account 10-11 “Special equipment and special clothing in operation”, the receipt and availability of special tools, special devices, special equipment and special clothing for operation (during production, work, services, for the administrative needs of the organization) is taken into account. The credit of sub-account 10-11 reflects the redemption (transfer) of the cost of special tools, special devices, special equipment and special clothing for the cost of production (work, services) in correspondence with the debit of cost accounting accounts, and the write-off of the residual value of objects upon their early departure in correspondence with the debit of the account for other income and expenses.
Organizations engaged in agricultural production may open separate sub-accounts for account 10 “Materials” for accounting: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of 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 may be reflected using accounts 15 “Procurement and acquisition of material values” and 16 “Deviation in the value of material values” or without using them.
If the organization uses accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the value of material assets”, based on the suppliers' settlement documents received by the organization, an entry is made on the debit of account 15 “Procurement and acquisition of material values” and credit of accounts 60 “Settlements with suppliers and contractors ", 20" Main production ",, 71" Settlements with accountable persons ", etc. depending on where these or those values \u200b\u200bcame from, and on the nature of the costs of the procurement and delivery of materials to the organization. At the same time, the debit of account 15 “Procurement and acquisition of material assets” and the credit of account 60 “Settlements with suppliers and contractors” are recorded regardless of when the materials arrived at the organization — before or after receipt of the supplier’s settlement documents.
The posting of materials actually received by the organization is reflected in the debit record 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 value of material assets", the capitalization of materials is reflected in the debit entry of account 10 "Materials" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 " The main production ", 23" Auxiliary production ", 71" Settlements with accountable persons ", 76" Settlements with different debtors and creditors ", etc. depending on where these or those values \u200b\u200bcame from, and on the nature of the costs of the procurement and delivery of materials to the organization. Moreover, the materials are accepted for accounting regardless of when they arrived - before or after receipt of the supplier’s settlement documents.
The cost of materials left at the end of the month in transit or not taken from suppliers' warehouses is reflected at the end of the month on the debit of account 10 “Materials” and the credit of account 60 “Settlements with suppliers and contractors” (without capitalizing these values \u200b\u200bon the warehouse).
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 the accounting of production costs (selling costs) or other relevant accounts.
Upon disposal of materials (sale, write-off, transfer free of charge, etc.), their value is debited to account 91 “Other income and expenses”.
Analytical accounting of the account 10 “Materials” is carried out according to the places of storage of materials and their individual names (types, varieties, sizes, etc.).
Score 10 "Materials"
corresponds with accounts:
by debit: | on credit: |
10 "Materials" 15 "Procurement and acquisition of material assets" 20 "Main production" 23 "Auxiliary production" 28 "Marriage in production" 40 "Release of products (works, services)" 41 "Products" 43 "Finished products" 44 "Cost of sales" 60 "Settlements with suppliers and contractors" 66 "Settlements on short-term loans and borrowings" 67 "Settlements for long-term loans and borrowings" 68 "Calculations for taxes and fees" 71 "Settlements with accountable persons" 75 "Settlements with the founders" 76 "Settlements with various debtors and creditors" 80 "Share capital" 86 "Target financing" 91 "other income and expenses" 97 "deferred expenses" 99 "Profit and loss" | 08 "Investments in non-current assets" 10 "Materials" 20 "Main production" 23 "Auxiliary production" 25 "General manufacturing expenses" 26 "General expenses" 28 "Marriage in production" 29 "Service industries and enterprises" 44 "Cost of sales" 45 "Goods shipped" 76 "Settlements with various debtors and creditors" 79 "internal calculations" 80 "Share capital" 91 "other income and expenses" 94 "Gaps and losses from damage to values" 97 "deferred expenses" 99 "Profit and loss" |
The work plan of accounts is approved by the organization for a year as an appendix to accounting policies. The chart of accounts should contain synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting. In Russian accounting, the Chart of Accounts is a normative document in which organizations can only enter additional accounts and sub-accounts. The following is a practical example of sub-accounts.
Section I. Non-current assets
01 Fixed assets
Sub-accounts: By types of fixed assets
Example
Chart of accounts of the organization, account 01:
01.01 Fixed assets in the organization
01.02 Real estate submitted for registration
03.03 Disposal of fixed assets
02 Depreciation of fixed assets
Example:
Chart of accounts of the organization, 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 submitted for registration
03 Profitable investment in material assets
Sub-accounts: By types of material assets
Example
Chart of accounts of the organization, account 03:
03.01 Material values \u200b\u200bof the organization
03.02 Material assets provided for temporary use
03.03 Retirement
04 Intangible assets
Sub-accounts: By types of intangible assets and expenses on research, development and technological work
Example
Chart of accounts of the organization, 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 Depreciation of intangible assets
Example
Chart of accounts of the organization, account 05:
05.01 Amortization of intangible assets - trademarks
05.02 Depreciation of intangible assets - software products
05.03 Amortization of intangible assets - licenses
07 Equipment for installation
Example
Chart of accounts of the organization, account 07:
07.01 Equipment for domestic installation
07.01 Equipment for the installation of imported
08 Investments in non-current assets
Subaccounts:
1. Acquisition of land
2. The acquisition of natural resources
3. Construction of fixed assets
4. The acquisition of fixed assets
5. The acquisition of intangible assets
6. Transfer of young animals to the main herd
7. The acquisition of adult animals
8. The implementation of research, development and technological work
09 Deferred tax assets
Section II. Productive reserves
10 Materials
Subaccounts:
1. Raw materials
2. Purchased semi-finished products and components, structures and parts 3. Fuel
4. Tare and tare materials
5. Spare parts
6. Other materials
7. Outsourced materials
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 Reserves for reducing the value of material assets
Example
Chart of accounts of the organization, account 14:
14.01 Reserves for reducing the cost of materials
14.02 Reserves for reducing the cost of goods
14.03 Reserves for reducing the cost of finished products
15 Procurement and acquisition of wealth
Example
Chart of accounts of the organization, account 15:
15.01 Procurement and procurement of materials
15.02 Procurement and purchase of goods
16 Deviation in the value of material assets
Example
Chart of accounts of the organization, account 16:
16.01 Deviation in the cost of materials
16.02 Deviation in the value of goods
19 Value Added Tax on Acquired Values
Subaccounts:
1. Value added tax on the acquisition of fixed assets
2. Value added tax on acquired intangible assets
3. Value added tax on acquired inventories
Section III. Production costs
20 Primary production
Example
Chart of accounts of the organization, account 20:
20.01 Main production
20.02 Production from tolling raw materials
21 Semi-finished products of own production
23 Auxiliary production
25 Overhead costs
26 General running costs
28 Marriage in production
29 Service industries and farms
Section IV Finished products and goods
40 Release of products (works, services)
41 Products
Subaccounts:
1. Goods in stock
2. Retail products
3. The container under the goods and empty
4. Purchased products
42 Trade margin
Example
Chart of accounts of the organization, account 42:
42.01 Sales margin in automated retail outlets
42.01 Sales margin in non-automated retail outlets
43 Finished products
44 Selling expenses
Example
Chart of accounts of the organization, account 44:
44.01 Costs of circulation in organizations engaged in trading activities
44.02 Selling expenses in organizations engaged in 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 products shipped
46 Completed steps for work in progress
Section V. Cash
50 Cashbox
Subaccounts:
1. Cash desk of the organization
2. Operational cash desk
3. Cash documents
51 Settlement accounts
52 Currency accounts
55 Special Bank Accounts
Subaccounts:
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 Acquisition of foreign currency
57.03 Sale of foreign currency
57.04 Cash transferred to the bank
58 Financial investments
Subaccounts:
1. Units and shares
2. Debt securities
3. Loans granted
4. Deposits under a simple partnership agreement
59 Provisions for impairment of financial investments
Section VI. Calculations
60 Settlements with suppliers and contractors
Example
Chart of accounts of the organization, account 60:
60.01 Settlements with suppliers and contractors
60.02 Settlements on advances paid
60.03 Promissory notes 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
Chart of accounts of the organization, account 62:
62.01 Settlements with buyers and customers
62.02 Settlements on advances received
62.03 Bills received
62.04 Settlements with buyers and customers in foreign currency
62.05 Settlements on advances received in foreign currency
63 Bad debt provisioning
66 Settlements for short-term loans and borrowings
Example
Chart of accounts of the organization, 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
Subaccounts: By types of loans and borrowings
Example
Chart of accounts of the organization, 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 Payments for taxes and fees
Subaccounts: By types of taxes and fees
Example
Chart of accounts of the organization, 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 imputed income tax
68.08 Single tax for the application of the simplified tax system
68.09 Other taxes and fees
69 Settlements for social insurance and security
Subaccounts:
1. Calculations for social insurance
2. Calculations for retirement benefits
3. Calculations for compulsory health insurance
70 Settlements with staff for remuneration
71 Calculations with accountable persons
Example
Chart of accounts of the organization, account 71:
71.01 Settlements with accountable persons
71.02 Settlements with accountable persons in foreign currency
73 Settlements with staff for other operations
Subaccounts:
1. Settlements on loans granted
2. Settlements for compensation for property damage
75 Settlements with founders
Subaccounts:
1. Settlements on contributions to the authorized (joint-stock) capital
2. Settlements for the payment of income
76 Settlements with various debtors and creditors
Subaccounts:
1. Settlements for property and personal insurance
2. Settlement of claims
3. Settlements on due dividends and other income
4. Settlements on deposited amounts
Example
Chart of accounts of the organization, account 76:
76.01 Settlements for property and personal insurance
76.02 Settlement of claims
76.03 Settlements on due dividends and other income
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 to be clarified
77 Deferred tax liabilities
79 Internal calculations
Subaccounts:
1. Settlements for the allocated property
2. Settlements for current operations
3. Settlements under a trust management agreement
Section VII. Capital
80 Authorized capital
Example
Chart of accounts of the organization, account 80:
80.01 Ordinary shares
80.02 Privileged aktions
81 Own shares (shares)
Example
Chart of accounts of the organization, account 81:
81.01 Ordinary shares
81.02 Preferred shares
82 Reserve capital
Example
Chart of accounts of the organization, account 82:
82.01 Reserves established in accordance with the law
82.02 Reserves formed in accordance with constituent documents
83 Extra capital
Example
Chart of accounts of the organization, account 83:
83.01 Share premium on ordinary shares
83.02 Share premium on the issue of preferred shares
83.03 Other sources
84 Retained earnings (uncovered loss)
Example
Chart of accounts of the organization, account 84:
84.01 Profit to be distributed
84.02 Loss to be covered
85 Target financing
Subaccounts: By type of financing
Example
Chart of accounts of the organization, account 85:
85.01 Target financing from the budget
85.02 Other earmarked funding
Section VIII. Financial results
90 Sales
Subaccounts:
1. Revenue
2. Cost of sales
3. Value Added Tax
9. Profit / loss on sales
91 Other income and expenses
Subaccounts:
1. Other income
2. Other expenses
9. The balance of other income and expenses
94 Losses and losses from damage to values
96 Reserves for future expenses
Subaccounts: By types of reserves
97 Future expenses
Subaccounts: By type of expenses
Example
97.01 Software product costs
97.02 Expenses for acquired non-exclusive rights
97.03 Insurance expenses
97.04 other expenses
98 revenue of the future periods
Subaccounts:
1. Income received on deferred periods
2. Donations
3. Upcoming arrears of arrears identified in previous years
4. The difference between the amount to be recovered from the perpetrators and the carrying value of shortages
99 Profit and loss
Example
Chart of accounts of the organization, account 97:
99.01 Profit and loss, excluding income tax
99.02 Income tax
99.02.1 Contingent income tax expense
99.02.2 Contingent income tax income
99.02.3 Permanent tax liability
99.02.4 Permanent tax asset
Off-balance accounts
001 Leased fixed assets
002 Inventories accepted for safekeeping
003 Recycled Materials
004 Commodities accepted for commission
005 Equipment accepted for installation
006 Strict reporting forms
007 Debt receivable from insolvent debtors
008 Secured obligations and payments received
009 Security of obligations and payments issued
010 Depreciation of fixed assets
011 Fixed assets leased
- independence of the content of financial information generated in accounting from the structure of the chart of accounts;
- the relative independence of the systematization and accumulation of information about facts of economic life from the process of generating data for tax purposes;
- the relative independence of the accounting process from any particular type of financial statements (official, in accordance with IFRS, etc.);
- ensuring the possibility for business entities to freely design work plans of accounts, observing the general methodological principles of accounting;
- practical usability of the chart of accounts;
- continuity in the construction of the chart of accounts.
This work shows the nature and significance of the Chart of Accounts in financial and economic activities and its structure.
2. The essence and significance of the chart of accounts of financial and economic activities.
The chart of accounts is a chart of registration and grouping of facts of economic activity in accounting. It contains the names and numbers of synthetic accounts (first-order accounts) and sub-accounts (second-order accounts).
The instruction on the application of the Chart of Accounts establishes unified approaches to the application of the Chart of Accounts and the reflection of the facts of economic activity on accounting accounts. It provides a brief description of the synthetic accounts and the sub-accounts opened to them: their structure and purpose, the economic content of the facts of economic activity generalized to them, and the procedure for reflecting the most common facts are disclosed.
The principles, rules and methods of conducting accounting organizations of certain assets, liabilities, financial, business transactions, etc., including recognition, valuation, grouping, are established by the regulations and other regulatory acts, guidelines on accounting issues.
According to the Chart of Accounts and in accordance with the Instructions for its application, accounting should be maintained in organizations (except for credit and budget) of all forms of ownership and legal forms that record double-entry bookkeeping.
On the basis of the Chart of Accounts and the Instructions for its use, the organization approves the work plan of accounts of accounting, containing a complete list of synthetic and analytical (including sub-accounts) accounts necessary for accounting.
The chart of accounts is a chart of registration and grouping of 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, add additional synthetic accounts to the Chart of Accounts using available 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. An organization may specify the content of subaccounts given in the Chart of Accounts, exclude and merge them, and enter additional subaccounts.
The procedure for conducting analytical accounting is established by the organization on the basis of the Instructions for the application of the Chart of Accounts and other regulatory acts, guidelines for accounting (fixed assets, inventories, etc.).
New business entities (for example, small enterprises) can use work plans of accounts, in which the number of accounts used is significantly reduced.
In a single chart of accounts, accounts are grouped into eight sections. Off-balance accounts are separately allocated. The basis for grouping accounts into sections is the economic characteristics of the objects being accounted for. Each section reflects economically homogeneous types of property, liabilities and business transactions. Sections are arranged in a certain sequence, in accordance with the participation of property in its circuit. First, sections with accounts of property necessary for the production process are reflected (section 1 “Non-current assets”, section 2 - “Production stocks”). Then sections with accounts of production costs, finished products and goods, cash and settlements (3-4 sections) are shown. Thus, the first six sections group accounts of property and processes in the areas of production and circulation. The property is reflected in sections according to the principle of liquidity - from difficult to realizable.
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.
The Unified Chart of Accounts introduced on January 1, 2001 confirmed and, in some cases, more consistently implemented the approach according to which this document establishes only the general procedure for reflecting the facts of economic life on accounting accounts. It draws up a general conceptual approach to building a system of accounts and is an element of the regulatory accounting system. As such, the chart of accounts of 2001 does not pretend to any special position among the regulatory and methodological acts on accounting. The instruction on the application of the chart of accounts gives 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 records in relation to the most common business transactions, communication (correspondence) of the account with other accounts. Neither the chart of accounts, nor instructions for its use establish the rules for assessment, grouping, documentation, balance sheet summing up, accounting procedures - this is the sphere of other components of the regulatory accounting system (provisions, standards, guidelines, recommendations, etc.).
3. The structure of the chart of accounts.
3.1 Non-current assets.
The accounts in this section are intended to summarize information on the availability and movement of assets of the organization, which in accordance with accounting rules relate to fixed assets, intangible assets and other non-current assets, as well as operations related to their construction, acquisition and disposal.
Table number 1
Name of account |
Account number |
|
Fixed assets |
By types of fixed assets |
|
Depreciation of fixed assets |
|
|
Profitable investment in material assets |
By types of material assets |
|
Intangible assets |
By types of intangible assets |
|
Depreciation of intangible assets |
|
|
……………………………… |
|
|
Equipment for installation |
|
|
Investments in non-current assets |
1. Acquisition of land |
|
|
|
2. The acquisition of natural resources |
|
|
3. Construction of fixed assets |
|
|
4. The acquisition of fixed assets |
|
|
5. The acquisition of intangible assets |
|
|
6. Transfer of young to the main herd |
|
|
7. The acquisition of adult animals |
|
|
8. The implementation of research, development and technological work |
Deferred tax assets |
|
Account 01 "Fixed Assets" It is intended to summarize information on the availability and movement of fixed assets of the organization that are in operation, stock, on conservation, leasing, 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 values" is intended to summarize information on the presence and movement of the organization’s investments in a part of property, buildings, premises, equipment and other valuables having a material form (hereinafter - material valuables) provided by the organization for a temporary use fee (temporary possession and use) for the purpose earning income.
Account 04 "Intangible assets" is intended to summarize information about the presence and movement of intangible assets of the organization, as well as the organization’s expenses for research, development and technological work ..
Account 05 "Depreciation of intangible assets" is intended to summarize information on depreciation accumulated during the use of objects of intangible assets of the organization (with the exception of objects for which depreciation is written off directly to the credit of the Intangible Assets account). .
Account 07 "Equipment for installation" It is intended to summarize information on the availability and movement of technological, energy and production equipment (including equipment for workshops, pilot plants and laboratories), which requires installation and is intended for installation in facilities under construction (reconstructed). This account is used by developers.
Account 08 "Investments in non-current assets" is intended to summarize information about the organization’s costs in objects that will subsequently be taken into account as fixed assets, land and nature management objects, intangible assets, as well as the organization’s costs for the formation of the main herd of productive and livestock (except for poultry, fur animals , rabbits, bee families, service dogs, experimental animals, which are included in the composition of funds in circulation).
To account 08 "Investments in non-current assets" subaccounts can be opened.
On the subaccount 08-1 "Acquisition of land" takes into account the costs of the organization's acquisition of land.
On the sub-account 08-2 "Acquisition of environmental management objects" takes into account the costs of the acquisition of environmental management organizations.
On the 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 to the installation and other expenses provided for in the estimates, budget and financial calculations and title lists for capital construction (regardless of whether this construction is carried out by contract or by household way).
On the subaccount 08-4 “Acquisition of individual fixed assets” includes the costs of acquiring equipment, machinery, tools, equipment and other fixed assets that do not require installation.
On the sub-account 08-5 “Acquisition of intangible assets” includes the costs of acquiring intangible assets.
On the subaccount 08-6 "Transfer of young animals to the main herd" takes into account the costs of raising in the organization of young animals productive and working cattle transferred to the main herd.
On the sub-account 08-7 "Acquisition of adult animals" takes into account the cost of adult and livestock purchased for the main herd or received free of charge, including the cost of its delivery.
On the sub-account 08-8 "The implementation 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" intended to summarize information on 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 and the income tax rate effective at the reporting date.
3.2 Inventory.
The accounts of this section are intended to summarize information on the availability 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 operations related with their procurement (acquisition).
Material values \u200b\u200baccepted for safekeeping are recorded on off-balance sheet account 002 "Inventory accepted for safekeeping". Raw materials of the customer accepted by the organization for processing (tolling raw materials), but not paid, are accounted for on the off-balance account 003 "Materials accepted for processing".
Table No. 2.
Name of account |
Account number |
Number and name of subaccount |
Materials |
1. Raw 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. Outsourced materials |
|
|
8. Building materials |
|
|
9. Inventory and household supplies |
|
|
10. Special equipment and special clothing in stock |
|
|
11. Special equipment and special clothing in operation |
Animals for growing and fattening |
|
|
……………………………….. |
|
|
……………………………….. |
|
|
Reserves for reducing the value of material assets |
|
|
Procurement and acquisition of wealth |
|
|
Deviation in the value of material assets |
|
|
……………………………….. |
|
|
……………………………….. |
1. Value added tax on the acquisition of fixed assets |
|
Value Added Tax on Acquired Values |
2. Value added tax on acquired intangible assets |
|
|
|
3. Value added tax on acquired inventories |
Score 10 "Materials"it is intended to summarize information on the availability and movement of raw materials, materials, fuels, spare parts, inventory and household supplies, containers, etc. Organization values \u200b\u200b(including those in transit and processing).
Organizations engaged in agricultural production may open separate sub-accounts for account 10 “Materials” for accounting: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.
On the subaccount 10-1 "Raw materials and materials" takes into account the presence and movement of: raw materials and basic materials (including construction materials - from contracting organizations) that are part of the manufactured products, forming its basis, or which are necessary components in its manufacture; auxiliary materials that are involved in the production of products or consumed for household needs, technical purposes, to facilitate the production process; agricultural products harvested for processing, etc.
On the 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 the acquisition of manufactured products (construction), which require processing costs or assembly.
On the 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, energy and heating, solid (coal, peat, firewood, etc.) ) and gaseous fuel.
On the subaccount 10-4"Container and container materials" takes into account the presence and movement of all types of containers (except used as household equipment), as well as materials and parts intended for the manufacture of containers and its repair (parts for assembly of boxes, barrel riveting, wrap iron, etc.).
On the subaccount 10-5 "Spare parts" takes into account the presence and movement of spare parts purchased or manufactured for the needs of the main activity, intended for the repair, replacement of worn parts of machinery, equipment, vehicles, etc., as well as automobile tires in stock and turnover.
On the subaccount 10-6 “Other materials” takes into account the presence and movement of production waste (chipping, trimming, shavings, etc.); incorrigible marriage; tangible assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, recyclable materials); worn tires and scrap rubber, etc.
On the subaccount 10-7 “Materials transferred to external processing” takes into account the movement of materials transferred to external processing, the cost of which is subsequently included in the cost of manufacturing products derived from them.
Subaccount 10-8 "Building materials" is used by developers.
On the subaccount 10-9 "Inventory and household supplies" takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the composition of funds in circulation.
Subaccount 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 places.
On the 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 (during production, work, services, for the administrative needs of the organization).
Score 11 "Animals on growing and fattening" intended to summarize information on the presence and movement of young animals; adult animals that are fattening and feeding; birds; animals; rabbits; bee families; adult cattle culled from the main herd for sale (without fattening); cattle taken from the population for sale. The costs of raising or fattening these animals are recorded on account 20 "Main production" or 29 "Serving production and farms."
Account 14 "Reserves for the reduction in the value of material assets" intended to summarize information on reserves for deviations in the cost of raw materials, materials, fuel, etc. values, determined on the accounts of accounting, from market value (reserves for reducing the value of tangible assets). This account is also used to summarize information on reserves for the decrease in the value of other funds 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" it is intended to summarize information on differences in the value of acquired inventories calculated in the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing the total differences.
Account 19 "Value Added Tax on Acquired Values" is intended to summarize information on the paid (due to be paid) by the organization of the amount of value added tax on acquired values, as well as works and services.
Subaccounts may be opened to account 19 "Value Added Tax on Acquired Values":
On the subaccount 19-1 "Value added tax on the acquisition of fixed assets" shall be taken into account paid (due to be paid) by the organization of the amount of value added tax related to the construction and acquisition of fixed assets (including certain fixed assets, land and nature management).
On the subaccount 19-2 "Value added tax on acquired intangible assets" shall be accounted for by the organization paid (due to payment) of the amount of value added tax related to the acquisition of intangible assets.
On the subaccount 19-3 "Value added tax on acquired inventories" shall be taken into account paid (due to be paid) by the organization of the amount of value added tax relating to the acquisition of raw materials, semi-finished products and other types of inventories, as well as goods.
3.3 production costs.
The accounts in this section are intended to summarize information on expenses related to the ordinary activities of an organization (other than selling expenses).
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 articles, places of occurrence and other characteristics, as well as to calculate the cost of production (work, services); accounts 30-39 are used to record expenses for expense items. The interconnection of cost accounting for items and elements is carried out using specially opened reflective accounts. The composition and methodology of using accounts 20-39 with this accounting option is established by the organization based on the characteristics of the activity, structure, management organization based on relevant recommendations of the Ministry of Finance of the Russian Federation.
Account 20 "Main Production"it is intended to summarize information on the costs of production, the products (work, services) of which were the goal of creating this organization. In particular, this account is used for cost accounting: for the production of industrial and agricultural products; for the implementation of construction and installation, exploration and design and survey works; on the provision of services of transport and communications organizations; for the implementation of research and development work; maintenance and repair of roads, etc.
Account 21 "Semi-finished products of own production" it is intended to summarize information on the availability and movement of semi-finished products of own production in organizations maintaining their separate accounting. In particular, the following semi-finished products manufactured by the organization (with a full production cycle) may be reflected on this account: pig iron in ferrous metallurgy; crude rubber and glue in the rubber industry; sulfuric acid at nitrogen fertilizer plants of the chemical industry; yarn and austerity in the textile industry, etc.
Account 23 "Auxiliary production"is intended to summarize information on the costs of production, which are auxiliary (auxiliary) for the main production of the organization.
Account 25 "General expenses" is intended to summarize information on the costs of servicing the main and auxiliary production facilities of the organization.
Account 26 "General expenses" Designed to summarize information on costs for management needs not directly related to the production process.
Account 28 "Marriage in production" intended to summarize information on losses from marriage in production.
Account 29 "Service industries and enterprises" It is intended to summarize information on the costs associated with the release of products, performance of work and the provision of services by the service industries and enterprises of the organization.
3.4 Finished products and goods.
The accounts in this section are intended to summarize information on the availability and movement of finished products (manufactured products) and goods.
Table No. 3.
Name of account |
Account number |
Number and name of subaccount |
Release of products (works, services) |
|
|
1. Goods in stock |
||
|
|
2. Retail products |
|
|
3. The container under the goods and empty |
|
|
4. Purchased products |
Trade margin |
|
|
Finished products |
|
|
Selling expenses |
|
|
Goods shipped |
|
|
Completed steps for work in progress |
|
|
………………………………. |
|
|
……………………………….. |
|
|
………………………………. |
|
Account 40 "Output of products (works, services)"it is intended to summarize information on products manufactured, works and services provided to customers for the reporting period, as well as to identify deviations of the actual production cost of these products, works, services from the normative (planned) cost.
Account 41 "Products" is intended to summarize information on the availability and movement of inventories acquired as goods for sale. This account is used mainly by organizations engaged in trading activities, as well as organizations providing catering services.
To account 41 "Goods" can be opened sub-accounts:
On the subaccount 41-1 "Goods in warehouses" takes into account the presence and movement of inventories located at wholesale and distribution bases, warehouses, in pantries of organizations providing catering services, vegetable stores, refrigerators, etc.
On the subaccount 41-2 “Goods in retail trade” takes into account the presence and movement of goods located in organizations engaged in retail trade (in shops, tents, stalls, kiosks, etc.) and in cafeterias of organizations engaged in catering.
On the subaccount 41-3 “Container 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 buffets of organizations providing catering services).
On the subaccount 41-4 "Purchased products" organizations engaged in 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" It is intended to summarize information on trade margins (discounts, wraps) on goods in organizations engaged in retail trade, if their records are kept at selling prices.
Account 43 "Finished goods" Designed to summarize information on the availability and movement of finished products.
Account 44 "Cost of sales" intended to summarize information on the costs associated with the sale of products, goods, works and services.
Account 45 "Goods Shipped" It 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" It is intended to summarize information on the stages of work that are completed in accordance with the concluded agreements and have independent significance.
3.5 Cash.
The accounts in this section are intended to summarize information on the availability and movement of funds in Russian and foreign currencies held at the cash desk, in settlement, currency and other accounts opened with credit institutions in the country and abroad, as well as securities, payment and monetary documents.
Funds in foreign currencies and transactions with them are recorded in the accounts of this section in rubles in the amounts determined by converting foreign currency in the prescribed manner. At the same time, these funds and operations are reflected in the currency of settlements and payments.
Table number 4
Name of account |
Account number |
Number and name of subaccount |
1. Cash desk of the organization |
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2. Operational cash desk |
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3. Cash documents |
Settlement accounts |
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Currency accounts |
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………………………………… |
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………………………………… |
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Special Bank Accounts |
1. Letters of credit |
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2. Checkbooks |
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3. Deposit accounts |
……………………………… |
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Transfers on the way |
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Financial investments |
1. Units and shares |
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2. Debt securities |
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3. Loans granted |
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4. Deposits under a simple partnership agreement |
Provisions for impairment of investments in securities |
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Account 50 "Cashier" is intended to summarize information on the availability and movement of cash at the box office of the organization.
To account 50 "Cashier" can be opened sub-accounts:
On the subaccount 50-1"Cash desk of the organization" funds are recorded at the cash desk of the organization. When the organization makes cash transactions with foreign currency, then the corresponding sub-accounts must be opened for account 50 "Cashier" to separately account for the movement of each cash foreign currency.
On the subaccount 50-2 "Operational cash desk" takes into account the presence and movement of funds at the cash desks of commodity offices (marinas) and operational sites, stopping points, river crossings, ships, ticket and baggage cash desks of ports (marinas), train stations, ticket cash desks, ticket offices, etc. P. It is opened by organizations (in particular, transport and communications organizations), if necessary.
On the subaccount 50-3 "Money documents" are taken into account the postage stamps at the organization’s cash desk, state duty stamps, bill of exchange stamps, paid airline tickets and other monetary documents. Cash documents are recorded on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.
Account 51 "Settlement accounts" It is intended to summarize information on the availability and movement of cash in the currency of the Russian Federation on the settlement accounts of the organization opened with credit organizations.
Account 52 "Currency Accounts" It is intended to summarize information on the availability and movement of cash in foreign currencies on the organization’s currency accounts opened with credit organizations in the Russian Federation and abroad.
Account 55 "Special Bank Accounts" 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, check books, other payment documents (except bills of exchange), on current, special and other special accounts, as well as the movement of funds for targeted financing in that part, which is subject to separate storage.
Subaccounts may be opened to account 55 "Special accounts in banks":
On the subaccount 55-1 "Letters of credit" takes into account the movement of funds held in letters of credit.
On the subaccount 55-2 "Checkbooks" takes into account the movement of funds in checkbooks.
On the 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 intended to summarize information on 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) contributed to the cash departments of credit organizations, savings banks or cash desks of post offices for crediting to the settlement or other account of the organization, but not yet credited as intended.
Account 58 "Financial Investments" is intended to summarize information on the availability and movement of the organization’s investments in government securities, stocks, bonds and other securities of other organizations, authorized (share) capital of other organizations, as well as loans provided to other organizations.
To account 58 "Financial investments" can be opened sub-accounts:
On the subaccount 58-1 "Units and shares" take into account the presence and movement of investments in shares of joint-stock companies, authorized (share) capital of other organizations, etc.
On the subaccount 58-2 "Debt securities" takes into account the presence and movement of investments in state and private debt securities (bonds, etc.).
On the subaccount 58-3 "Loans granted" takes into account the movement of money and other loans provided by the organization to legal and physical (except employees of the organization) individuals.
On the subaccount 58-4 "Deposits under a simple partnership agreement" by a partner organization shall take into account the presence and movement of deposits in common property under a simple partnership agreement.
Account 59 "Provisions for the impairment of financial investments" intended to summarize information on the availability and movement of reserves for the impairment of financial investments of the organization.
{!LANG-4287c1c1c57c3a584f766bfe9a4c5b32!}
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{!LANG-48db26f36b5bfcdcef501ee1e5d48858!}
{!LANG-50706e1bece33e424f6edf3042812d86!}
{!LANG-932dfe3a3c15b3eebcfdd5b6ee0f8a99!}
Name of account |
Account number |
Number and name of subaccount |
{!LANG-016da971f059383a0698374a9e0ac30d!} |
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………………………………. |
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{!LANG-0ce049a1cc0befb44de0db3983f82862!} |
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{!LANG-3d124e9a44a3bd34548e65838c86b546!} |
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………………………………. |
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………………………………… |
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{!LANG-b672888df9fc4d623b057b9b390cfb2f!} |
{!LANG-61172d497fc98a8350425396b14a7ad6!} |
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{!LANG-95dccdca3b6dba427455584246f75288!} |
{!LANG-61172d497fc98a8350425396b14a7ad6!} |
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{!LANG-338d44fd9737427b071708629753718a!} |
{!LANG-adf940fb05d1c3fe98d8569fc1887db2!} |
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{!LANG-fef4606919467c23fca7a9750ed28ec6!} |
1. Calculations for social insurance |
{!LANG-317435c00e43f36cf52ea5d08781ca84!}
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2. Calculations for retirement benefits |
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3. Calculations for compulsory health insurance |
{!LANG-b9ca5bdf62ba8f17fabf06f52a09c38f!} |
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{!LANG-3d442b8dfef42160641a4dcaae6fca7b!} |
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………………………………. |
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{!LANG-40bde4b86feeb00e1743313aea638866!} |
{!LANG-e7527e88ca6d84125ad48255645074ad!} |
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2. Settlements for compensation for property damage |
……………………………….. |
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{!LANG-9d8c7c842086add16ba564f90f36018d!} |
1. Settlements on contributions to the authorized (joint-stock) capital |
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2. Settlements for the payment of income |
{!LANG-3fc172b3a9afc9bc8f52efb36582a057!} |
1. Settlements for property and personal insurance |
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2. Settlement of claims |
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{!LANG-72bfe3dbc3b85790ec93cd8a459e4a76!} |
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4. Settlements on deposited amounts |
{!LANG-463577016819f65d37b6536211a97d74!} |
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………………………………… |
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On-site settlements |
1. Settlements for the allocated property |
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2. Settlements for current operations |
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{!LANG-a24b2bbb55b2dcea3ae7e0077b797185!} |
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{!LANG-26a43e51d19c48e652320a2e23022b35!}
69-1 {!LANG-810c75ef187828ec2abb9e25df1d5d58!}
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{!LANG-d52f63f15a69b663a7d06d6889051982!}{!LANG-a47e256cace4a4d914e71bb1c0e6dce3!}
{!LANG-ae64091d43d55e81793dd12a17d47b0e!}{!LANG-f51e6f763de6598a167509568ea10b98!}
{!LANG-35fd33eee5a0677ec8bbd9da8a2067e7!}{!LANG-87eb455bca2b268f878a9024b0c20ede!}
{!LANG-c6045cc0917034dd3ec7ec90b0abca24!}
{!LANG-d7dbf5239ad82fdcd9bf2a68685bc507!}{!LANG-344a9fcb9fe80c6e680c6618aec4ea92!}
{!LANG-fc81d4ea7937d716712449977937514d!}{!LANG-f41973965b95c7c2b2054874ec14d2c0!}
{!LANG-bda4fd0e88a25de67147bab21074abbe!}{!LANG-4674700c87e5be215dd316d256ac30d7!}
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{!LANG-06e03a6a1d642fcea06b4a489f348d7a!}
{!LANG-bf1c8193b3dd0dde7e3a7d05d946a42d!}{!LANG-0b3ad294b7f22b40239ace8c1d2855d1!}
{!LANG-540c6a1cab47bdf759ae51c09f828242!}{!LANG-0f7959004655fb0b818995a467fdf862!}
{!LANG-e0dfec7b8b72fd753eb684e666b11eca!}{!LANG-e0a1caac600dc423617d91dc0fe2ef3e!}
{!LANG-417394706870177b52a0b0911b7e814a!}{!LANG-269846ba486f895b289d67df9224c320!}
{!LANG-48c2ced29c087c993b60f2a469b6c2e9!}
{!LANG-41e38d35261c1299f47868449627c70b!}{!LANG-15af18f40fe3e0703e4791dee70ea8bd!}
{!LANG-7ad3e6b6e00f6f8399fec8320a039615!}{!LANG-6feadadbd91708a0802cf3c35dc7e165!}
{!LANG-9462c9de96ac48c1ab11b446883244fd!}{!LANG-b157d8f2c750202c6eb6663f5432f574!}
{!LANG-9b2aa8cc99d97d11af974450446ad67d!}
{!LANG-3c376d23233638cbb6e28ee1936eccf1!}
{!LANG-6247a4d05a9f88953a2a1ac58e375d6b!}
Name of account |
Account number |
Number and name of subaccount |
Authorized capital |
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Own shares (shares) |
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Reserve capital |
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Extra capital |
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{!LANG-69649a5c1be4e490c98e4c6c907ecbb9!} |
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……………………………….. |
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Special-purpose financing |
{!LANG-085edca15952c6a0450e42e28634bc5c!} |
{!LANG-d8a3cd121280ad3d02d4da98d7c0fd50!}
………………………………. |
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………………………………. |
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……………………………….. |
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{!LANG-e2e9787a6b16ad30f8de10e0adf3d805!}{!LANG-7faf9f77b1bdc0d45e44ae8f43359a56!}
{!LANG-949363589b5f5fcc3eec7358002fffef!}{!LANG-bdb06a773b105f3983dbea274c83e3da!}
{!LANG-5be6fd1e7cc584d459c58bf98147e969!}{!LANG-d731e89da20724a57915abdfa8a46a4e!}
{!LANG-4ebeef859aad88e2171966d9841ec9ed!}{!LANG-4c72c3758687ec488838add7bdea3f32!}
{!LANG-dd9cefb230d5636e571f2af25833e329!}{!LANG-99a7c08bfbd853f706824109493103a4!}
{!LANG-0c5f9ffe1f2f99822189634fe9dfdb8d!}{!LANG-8b7bd35b1e19837620ab9f93c112051f!}
{!LANG-be41d57b73884583ed6aabbab54e0751!}
{!LANG-55005db4ef0a5f8cec5d8d325e7c89f0!}
{!LANG-7b696a743fdd7d1d70abfe665400bb09!}
Name of account |
Account number |
Number and name of subaccount |
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1. Revenue |
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2. Cost of sales |
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3. Value Added Tax |
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{!LANG-995643ec20f313b17285fc24ca17bd20!} |
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Other income and expenses |
1. Other income |
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2. Other expenses |
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{!LANG-7d40525a0af6d114ac299e3e4b9e7d32!}
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9. The balance of other income and expenses |
………………………………. |
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……………………………….. |
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Losses and losses from damage to values |
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……………………………… |
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Reserves for future expenses |
By types of reserves |
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Future expenses |
{!LANG-8f119abdb1f4528baeb05b64195ca5bd!} |
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revenue of the future periods |
1. Income received on deferred periods |
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2. Donations |
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{!LANG-31d064aa6bace52c69e2d2ac38ae250e!} |
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{!LANG-8eee9154195ca043ba0c377ef1faaa66!} |
Profit and loss |
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{!LANG-853b1ae27037057023792cf3b340d064!}{!LANG-6fec12ea21a06f131717e4cc703c7c26!}
{!LANG-363fe23e179f42e8d8954903d3157dd0!}
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{!LANG-d381f7268d16ba305939c16e4608a956!}{!LANG-1cda6a41372c9093623735a408fe50d6!}
{!LANG-442782964784f8b3a09fdd6832264c89!}{!LANG-839efbc716d653a81c6914b4187f9a0d!}
{!LANG-fd30f272a99071b0aa1edadac9e6cf0d!}
{!LANG-a7f999d04ad9edef2d023590ab95ab07!}{!LANG-82bcba8f3c123871fa4875e255653687!}
{!LANG-1ab269b4f190f02fe2b6706ce50ab428!}{!LANG-3c0db47dfc0ab09366c4fee91ad0b619!}
{!LANG-a868b91544647457c8486c75078cbeb9!}{!LANG-d69204ec519878372aa6dae00df4370d!} {!LANG-2ae6221b7c95f497dde76ceee4e9bfbc!}:
{!LANG-0e32ac399c942cc2c0cacca1df28a6e8!}{!LANG-2fe8408a7de589abaf78b70d30b4433c!}
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{!LANG-9951f383a3a5ffdc775ab5565ae21041!}{!LANG-a29a139912336ddac0c8242fab4ce5db!}
{!LANG-3621cf91924815fb697621b73c90093b!}{!LANG-4a7ba97b072a32916695d418219b5eae!}
{!LANG-8dd4b6b695d5240641c3427d54e83c6f!}
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{!LANG-6574a1e8c41d45190a89ffc2c00d167f!}{!LANG-89ff58e6237a74941aa022f55ecd042c!}
{!LANG-4789052f152db16721073fd68be45cdb!}{!LANG-c7bbde28c3c8c7db5c26fb2041236185!}
{!LANG-d9f29ff570c41b172d7116832e83c5ad!}{!LANG-09bedd6bb568659a2fef17a1a93dc84e!}
{!LANG-5ee9d6db1c6d704387cbaab71c6a6f8b!}{!LANG-ac02726fec3a0c9e74ecdd66ae29a79a!}
{!LANG-23cc076cda8e0c0900fb347a77aab258!}
{!LANG-61311b80f5908e325ea392322410d48e!}
Name of account |
Account number |
{!LANG-542d19d35ff22df36e33b3044991ce1d!} |
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{!LANG-cd11bd7e8d98c4689e2e92e445f9cc46!} |
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{!LANG-932e304d8de6a4aa2c1d5467880c089d!} |
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{!LANG-627d008ddd1048661c318db89b93c137!} |
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{!LANG-9cc493256e79b62588f6356abf952123!} |
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{!LANG-d9bf02a6c0b2e8cff905a285688555ca!} |
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{!LANG-c9e9783dbd1fbfc09764265c9bdd2585!} |
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{!LANG-bb51b78332ddc95bc86dddf140f89145!} |
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{!LANG-796278c9bba417010f9a3957ccd9fa3f!} |
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{!LANG-ead6cd1f900393fb6b61cc47738300aa!} |
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{!LANG-6720e1a4fa180eb8edea0f79a6d8dad1!} |
{!LANG-0138e951476363f20017e79db8361e35!}{!LANG-1aaab540583530c3f39b1ba9ccb9c6f7!}
{!LANG-2fa2c7b6c2553faf76a3991d9d3e20aa!}{!LANG-c078fd9017d9d49250c6886586db31f7!}
{!LANG-a0e2a00d27fbb99be666806817a1106c!}{!LANG-049ac40a3d58b58740376a26601f7213!}
{!LANG-419b9fb5c0dabec265bac98df38c58d0!}{!LANG-022b026c3da5434cfec8084b83f6012e!}
{!LANG-8c3e590beea34162030b82bf259559c7!}{!LANG-054557be27b8d8059f0c083c10568015!}
{!LANG-4446c103f0ff9942afafb677a377611e!}{!LANG-878bacfdc3df0b3d1c813782947fa604!}
{!LANG-e48db34d5a8e9a388c743201383a0b4b!}{!LANG-01c32413148e68c3ec176bdaa0f83694!}
{!LANG-562d252991bf6a937f9376909a89a618!}{!LANG-8443b7727a6e66447e9ded68bfae9b68!}
{!LANG-f5ea14d52c4e3828d463cd0aa1e0b046!}{!LANG-583b9ff2fdafb9ad6e27a7c6bb0a986a!}
{!LANG-17643f4b190809836e9ae497a29b2d8a!}{!LANG-f508f83f97d7fec58cd6651c79d3a1d7!}
{!LANG-94e3345c11565b9eacfab8c2000c3eec!}{!LANG-03c10dce0fbbc421f7ab0286ef1da97e!}
{!LANG-8fcc3d425d464a08550c34b2c8d4f034!}
{!LANG-bbefc655adeb902e22e5c1189780e391!}
{!LANG-327df6d9b0284c1fe8056df51207be12!}
{!LANG-cda1399dd3f08055ce35245b7acb2528!}
{!LANG-2fab04ca59c0c60916d246280761e76d!}
{!LANG-ed388aaf53f0d2d92887c3fba843313f!}
{!LANG-a6a845a17f055022e2908a405446b822!}
{!LANG-6037d18758cb3fc444dee595261e6de3!}
{!LANG-f3643e6fb7bbf184a0c73fbb875037f2!}
{!LANG-cb2bd13236da60cd15d624665fbc8e47!}
{!LANG-bc83f77d12ac99867b3c9ac9ad1fb402!}
{!LANG-a3d3f1f9401b1deb8da7dad0c1017dde!}