See what accounting accounts organizations use in 2017, what is the difference between active, passive and active-passive accounts, how to determine the account balance at the end of the reporting period. For your convenience, we have compiled a table of accounting accounts for 2017.
Types of accounting accounts in 2017
In 2017, the chart of accounts is in effect, approved. by order of the Ministry of Finance dated October 31, 2000 No. 94n. Instructions for use approved by the same order.
All accounts in the chart of accounts are divided into 3 types:
- Active
- Passive
- Active-passive
The difference lies in where the addition of assets is reflected, and where the departure is on the debit or credit of the account.
Active ones are reflected in the composition of the asset balance, passive ones make up its passive part. Below we have compiled a table of accounting accounts in 2017 by their types.
Active accounting accounts
Active accounting accounts contain information about the assets of the organization, i.e. about property owned by the company. For example, fixed assets, intangible assets, cash, etc.
These accounts form the asset of the balance sheet.
The balance of active accounts is formed according to the following formula:
Important! Active accounts can only have a debit balance. If you get a debit balance - look for an error in accounting.
See below the active accounting accounts in 2017 in the table.
Table. Active accounting accounts in 2017
Passive accounting accounts
Passive accounting accounts contain information about the sources of financing of the company's activities. For example, information about company loans and borrowings, information about settlements with personnel, etc.
The balance of passive accounts is reflected in the liability of the organization's balance sheet and is formed according to the following formula:
Important! The balance of passive accounts can only be credit. If you get a credit balance - look for an error in accounting.
See below the passive accounting accounts in 2017 in the table.
Table. Passive accounting accounts in 2017
Active-passive accounts in 2017
Active-passive accounts contain information both about the property of the organization and about the sources of its formation. They are of 2 types:
- The account at the end of the period has only one balance (either debit or credit). For example, account 99 "Profit and loss";
- The account at the end of the period has both a debit and a credit balance. For example, 76 "Settlements with other debtors and creditors".
The principle of determining the balance on active-passive accounts is the same as for simply active or passive accounts, which we indicated above.
At the same time, a debit entry means either an increase in funds or a decrease in the source of financing, and a credit entry means either an increase in the source or a decrease in funds.
Attention! When maintaining an active-passive account, it is important to correctly build account analytics in order to avoid confusion when reflecting debit and credit transactions in the account.
See below the active-passive accounting accounts in 2017 in the table.
Table. Active-passive accounting accounts in 2017
If a firm keeps records using the double entry method, it must use this chart of accounts, regardless of the legal form and form of ownership. The exception is state-owned enterprises and credit institutions.
The main task of the PS is to harmonize the accounting indicators and the indicators of the current current reporting. In order to use the accounts correctly, comments are given for each of them in the instructions of the Ministry of Finance.
What does the chart of accounts look like in 2019?
This is a scheme for registering and grouping indicators of the economic activity of an enterprise. These include assets, various liabilities, financial transactions, and so on. In the PS, the accounts of the first order (synthetic) and the second order (sub-accounts) are indicated. Based on the PS, companies create and approve a working chart of accounts with a complete list of all accounts. Accounting accounts are divided into:
- active;
- passive;
- active-passive.
Active Accounts
The closing and opening balances must be recorded in the debit of the account. Record the increase in the debit of the account, and the decrease in the credit.
List: 01, 03, 04, 08, 09 - 10, 19 - 20, 23, 25, 26, 29 - 41, 43, 44 - 58, 60.2, 60.7, 62.1, 62.3 - 62.6, 62.11, 62.22, 62.44, 73, 75.1, 76.2, 76.22, 81, 90.2 - 90.8, 91.2, 94, 97.
Passive Accounts
The closing and opening balances must be recorded on the credit of the account. Record the increase on the credit of the account, and the decrease on the debit.
List: 02, 05, 42, 59, 60.1, 60.3, 60.6, 60.11, 60.22, 62.7. 77, 80, 82 - 83, 90.1, 91.1, 96, 98, 99.2.1, 99.2.3.
Active-passive accounts
Such accounts are either unilateral or bilateral. In the first case, the balance is either debit or credit, and in the second - both debit and credit. List: 11 - 16, 40, 60, 62, 68 - 69, 71, 75, 76.1, 76.3, 76.5 - 76.11, 76.55, 76.AB, 79, 84 - 90, 90.9, 91, 91.9, 99 - 99.2, 99.2.2.
Working Chart of Accounts 2019
It is not necessary to use all plan accounts. Each company has the right to have its own chart of accounts. We advise small companies to use the chart of accounts in the service.
| account number | Account name |
|---|---|
| 01 | fixed assets |
| 02 | Depreciation of fixed assets |
| 02.01 | Depreciation of fixed assets |
| 02.02 | Amortization of profitable investments in material assets |
| 03 | Profitable investments in material values |
| 04 | Intangible assets |
| 04.01 | Intangible assets of the organization |
| 04.02 | R&D results |
| 05 | Amortization of intangible assets |
| 08 | Investments in non-current assets |
| 08.01 | Non-current assets - acquisition of land |
| 08.04 | Non-current assets - acquisition of fixed assets |
| 08.05 | Non-current assets - acquisition of intangible assets |
| 10 | materials |
| 19 | VAT on purchased assets |
| 19.ag | VAT on operations of a tax agent |
| 20 | Primary production |
| 23 | Auxiliary production |
| 25 | overhead costs |
| 26 | General (administrative) expenses |
| 29 | Service industries and farms |
| 41 | Goods |
| 42 | Trade margin |
| 43 | Finished products |
| 44 | Selling expenses (sales expenses) |
| 45 | Goods shipped |
| 50 | Cash register |
| 51 | Settlement accounts |
| 52 | Currency accounts |
| 55 | Special bank accounts |
| 55.01 | Special bank accounts |
| 55.02 | Checkbooks |
| 55.03 | Deposits |
| 55.04 | Electronic money |
| 57 | Transfers on the way |
| 58 | Financial investments |
| 60 | Settlements with suppliers and contractors |
| 62 | Settlements with buyers and customers |
| 63 | Allowance for doubtful debts |
| 66 | Settlements on short-term loans and borrowings |
| 66.02 | Calculations on amounts of credits and loans |
| 66.03 | Interest on short-term loans and borrowings |
| 67 | |
| 67.01 | Settlements on long-term credits and loans |
| 67.02 | Interest on long-term loans and borrowings |
| 68 | Calculations for taxes and fees |
| 68.ag | VAT in the performance of duties of a tax agent |
| 68.acc | excises |
| 68.vm | A single tax on imputed income |
| 68.dr | Other taxes and fees |
| 68.zem | Land tax |
| 68.im | Property tax |
| 68.vat | |
| 68.ne | Penalties on taxes |
| 68.pr | income tax |
| 68.tr | Transport tax |
| 68.trg | Trading fee |
| 68.zem | Land tax |
| 68.usn | Single tax when applying the simplified tax system |
| 68.fl | Personal Income Tax |
| 68.shtf | Tax Penalties |
| 69 | Settlements for social insurance and security |
| 69.dp1 | Voluntary pension contributions for the funded part at the expense of the employer |
| 69.dp2 | Voluntary pension contributions for the funded part from the income of employees |
| 69.oms | Settlements with the Pension Fund of the Russian Federation for mandatory health insurance contributions to the FFOMS |
| 69.pf1 | Settlements with the PFR for the insurance part of pension contributions |
| 69.pf2 | Settlements with the PFR on the funded part of pension contributions |
| 69.ss1 | Settlements with the FSS for contributions for temporary disability and maternity |
| 69.ss2 | Settlements with the Social Insurance Fund for contributions for accidents and occupational diseases |
| 69.ss3 | Settlements with the FSS on voluntary contributions for accident insurance |
| 69.shtf | Penalties on insurance premiums |
| 69.ne | Interest on insurance premiums |
| 70 | Settlements with personnel for payroll |
| 71 | Calculations with accountable persons |
| 73 | Settlements with personnel for other operations |
| 73.01 | Loan settlements |
| 73.02 | Calculations for material damage |
| 73.03 | Settlements for other operations |
| 75 | Settlements with founders |
| 75.01 | Settlements on contributions to the authorized (share) capital |
| 75.02 | Income calculations |
| 76 | |
| 76.01 | Settlements for property and personal insurance |
| 76.02 | Claim settlements |
| 76.03 | Calculations on due dividends and other income |
| 76.04 | Settlements on deposited amounts |
| 76.dr | Settlements with different debtors and creditors |
| 76.al | Alimony payments |
| 76.vp | VAT on advances and prepayments received |
| 76.abv | VAT on advances and prepayments issued |
| 76.pcl | Settlements with principals |
| 80 | Authorized capital |
| 81 | Own shares (shares) |
| 83 | Extra capital |
| 83.01 | Increase in the value of non-current assets |
| 83.02 | Other sources of additional capital |
| 84 | Retained earnings (uncovered loss) |
| 86 | Special-purpose financing |
| 90 | Sales |
| 90.01 | Revenue |
| 90.02 | Cost of sales |
| 90.03 | value added tax |
| 90.04 | excises |
| 90.09 | Profit/loss on sales |
| 91 | Other income and expenses |
| 91.01 | Other income |
| 91.02 | other expenses |
| 91.09 | Balance of other income and expenses |
| 94 | Shortfalls and losses from damage to valuables |
| 96 | Reserves for future expenses |
| 97 | Future expenses |
| 98 | revenue of the future periods |
| 98.01 | revenue of the future periods |
| 98.02 | Donations |
| 99 | Profit and loss |
| 001 | Leased fixed assets |
| 002 | Inventory assets accepted for safekeeping |
| 003 | Materials accepted for recycling |
| 004 | Goods accepted for commission |
| 007 | Written-off debt of insolvent debtors |
| 012 | Low value fixed assets |
On the Kontur.Accounting website, you can download the working chart of accounts of the balance sheet for 2019 for free.
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Chart of accounts for accounting in budgetary organizations: important provisions, clarifications and analysis of recent amendments.
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About the concept
The chart of accounts acts as an ordered list of accounts accepted in accounting and combined depending on the purpose of accounting.
The Unified Chart of Accounts and Instructions to it, approved by Decree of the Ministry of Finance of the Russian Federation No. 157n dated December 1, 2010, regulate accounting in state organizations.
Such formations are divided into:
- autonomous;
- budgetary;
- state-owned.
Science, education, healthcare and other state-important sectors are areas of activity of budgetary organizations. In the form of budgetary institutions, state funds for supporting scientific and innovative activities can also be established. (Clause 1, Article 15.1 of the Law of August 23, 1996 No. 127-FZ).
The Chart of Accounts for budgetary organizations and Instructions for its use have been approved.
PS has been used by institutions since 2011. On its basis, organizations form their own working document based on the Chart of Accounts. It reflects only those synthetic accounts that are characteristic of the recipient of budget money.
The budget institution has the authority, on the basis of the theses of the Instruction on the use of the Chart of Accounts for state organizations, to involve auxiliary analytical ones that ensure the creation in accounting of additional data required by various users of the financial statements of these institutions.
Structure and table
The account, as a unit of accounting, helps to streamline the property, debts of the institution and the FHJ. In the accounting of budgetary organizations, accounts are active or passive, in contrast to commercial organizations where there are active-passive accounts:
- On active accounts are accounting for the property of the organization, their resources.
- On passive accounts reflect sources of funding.
Let's consider it in more detail, taking into account the changes that need to be taken into account in 2019:
- In the working Chart of Accounts of an institution, during synthetic accounting, it is customary to display zeros in the first seventeen digits, and when establishing postings, to show zero values in the first fourteen, unless otherwise prescribed in the accounting policy.
- Following are the codes of the type of inflows or outflows corresponding to the code of the type of expenses and other groups. They are indicated in the next three digits.
It should be noted that the list of types of expenses has been truncated for budgetary institutions. They can use codes on
- employee salaries;
- purchase of goods;
- payment of taxes and fees, etc.
These are only private elements of entire groups of types of expenses. For more details, see the list of acceptable CWRs in the letter.
Note! From January 1, 2019, in digits 1-4, instead of zeros, the code for the type of function of the institution is driven in. (See paragraph two of December 31, 2015 No. 227n).
The 18th digit indicates the financial security code. Below are the main codes listed in Order No. 157n:
1 - due to budget revenues;
2 - at the expense of funds earned independently;
3 - funds on a temporary basis;
4 - payments for the execution of the instructions of the state;
5 — payments for other tasks;
6 - payments for the implementation of capital investments;
7 - cash receipts for.
The synthetic account code is shown from 19 to 21 bits, and the serial number or analytical account is reflected in 22 and 23 bits.
Worth considering! From 2019, the name of the relevant analytical accounting account must include the name of the relevant account and the designation of the codification indicator for the type of inflows or outflows in brackets.
accounting in budgetary organizations
Compound
Chart of accounts has five sections of balance accounts and off-balance accounts. Each section brings together information about different groups of assets and liabilities:
- First section dedicated to non-financial assets. These include fixed assets, intangible assets, non-produced assets, investments in leased items, etc.
- Second section characterizes financial assets. These accounts are designed to reflect the presence and movement of liquid funds, cash investments, advanced payments and other settlements with debtors of budgetary institutions.
- Third section"Commitments" reveals what the organization has and budget.
- Fourth section dedicated to financial results. The accounts of this section are specialized for presenting the results of financial activities.
- Accounts fifth section“Expenditure Authorizations” are required to aggregate data on the process of fulfillment of instructions by a budgetary institution, including the acceptance and (or) implementation of obligations by the institution for a given financial year.
In addition to balance sheet accounts, PS also covers accounts that are taken into account off the balance sheet. They are encrypted with two digits. The off-balance sheet reflects:
- property accepted for use;
- strict reporting forms;
- obligations;
- shares in etc.
Instructions for the use of PS
In Appendix 2 of Law No. 174n, it is designated. It defines a system for displaying property, debts and events in the economic life of an institution.
Budgetary organizations are guided by the Instructions for using the Unified Chart of Accounts and this Instruction.
The Instructions are classified in more detail:
- accounts;
- are divided into synthetic and analytical;
- the correspondence of accounts on the main events is commented.
In the absence of a suitable wiring in the current Instruction, the organization has every reason to develop its own, subject to the agreement not to violate the law.
PS with explanations and postings
For clarity, we will give an example of how to draw up an active debit account for such a fact of economic life as the acceptance of newly built buildings on the balance sheet. Documentation of this operation is carried out by means of an act of acceptance and transfer of objects or a receipt order.
The resulting debit account 0.101.11.130 corresponds to the credit account 0.106.11.310, which means an increase in investments in fixed assets - the real estate of the institution.
Consider another typical operation: an institution as a tax authority from the accrued salaries of employees. In this case, there will be an increase in arrears in payments to the budget. This operation is documented using the payroll.
For most accounts, the KOSGU code is uniquely determined by whether it is a debit or a credit of the account.
Overview of recent changes
Let's take a look at some recent changes by order of the Ministry of Finance of the Russian Federation dated November 16, 2019 No. 209n issued by the Ministry of Justice. The full list of amendments can be found in the original source.
- In the Chart of Accounts, the changes affected the names of the accounts themselves (for example, the previously named account “Estimated (planned) assignments” began to include, among others, the definition of “forecast”).
- Also, new analytical accounts were added to some accounts. For example, the account “Income of an economic entity” previously included eleven analytical accounts, and with the new rules, another analytical account 040110174 “Dropped-in income” appeared.
- In the Instructions to the Chart of Accounts, there were significantly more configurations. Only in 2019 did they clarify what is meant by the 24-26th digit of the account number. We more precisely defined the rules for the formation of some accounts (for example, 020400000 “Financial investments” from 1 to 17 includes zero values).
- For the organization of management accounting, now, at the request of the founder, you can specify analytical codes of inflows and outflows from 1 to 17 bits instead of zeros. This possibility should be specified in the accounting policy.
- The changes affected the correspondence of some accounts (not all cases were considered):
- Correspondence of accounts 040120272 for Debit and 010537440 for Credit was excluded when transferring the value of the sold GP to the costs of this financial year.
- Created correspondence accounts 021013.560 for Debit and 021012660 for Credit, characterizing the recalculation of the total value added tax on advances taken for withholding.
- The posting was changed: Debit 050209000 Credit 050201000 to Debit 050299000 Credit 050201000 for the operation of obtaining obligations by using the reserve for future expenses.
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Chart of Accounts for 2018 (download)
The Chart of Accounts - 2018 Russian firms, as before, must be used without fail. Let's consider which legal acts regulate the 2018 chart of accounts and how to correctly apply this document.
What is a chart of accounts
Charts of accounts are consolidated documents approved by the NPA at the federal level. There are several industry-specific varieties of relevant documents.
Thus, the chart of accounts for the commercial sector was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Russian taxpayers should use this document as a basis for creating an internal working accounting plan (paragraph 4 of the Instructions for Using the Chart of Accounts, approved by Order No. 94n).
The accounting plan is a key source for filling out the documents that make up the organization's balance sheet. A little later, we will look at how their components relate to each other.
In accordance with the accounts of the internal work plan, firms operating in the Russian Federation carry out standardized accounting of various business transactions related to asset management, fulfillment of obligations, spending funds, generating income, etc.
The main elements of the chart of accounts approved by the Ministry of Finance for private companies are as follows:
- numbers and names of main accounts;
- numbers and names of sub-accounts.
When forming its own work plan, the organization does not have the right to change the first 2 parameters, but the parameters of subaccounts can. If necessary, the firm can also approve additional sub-accounts.
As a rule, in order to effectively reflect business transactions, the accounts proposed by the Ministry of Finance require further detailing. The firm can implement this by introducing its own analytical accounts, supplementing those recorded in order No. 94n.
Consider what other accounting plans are.
Which regulatory legal acts approved the charts of accounts for accounting of financial and economic activities
We noted above that commercial organizations are required to form accounting work plans based on the provisions of Order No. 94n. This RLA can be supplemented by sources of law that adapt accounting legislation to the activities of certain categories of taxpayers. Among these regulations is the order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n, which approved recommendations on accounting for small businesses.
The need for accounting is also legally fixed for state and municipal organizations. The main regulatory legal act establishing the accounting plan for such structures is the order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n. There are also complementary sources of law:
- order dated December 16, 2010 No. 174n, which approved the accounting plan for budgetary institutions;
- order dated December 23, 2010 No. 183n, which approved the accounting plan for autonomous institutions.
In turn, state-owned organizations are required to work within the framework of budget accounting - a subspecies of accounting, adapted mainly for accounting for non-commercial financial transactions. The corresponding chart of accounts is given in the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n.
A separate accounting plan is approved for banks operating in the Russian Federation by the regulation of the Central Bank of the Russian Federation of February 27, 2017 No. 579-P.
A separate accounting plan for non-bank financial institutions, approved by the Bank of Russia dated September 2, 2015 No. 486-P. Non-credit financial structures include, in particular, insurance companies. Thus, several types of charts of accounts have been established in the Russian Federation. But the main one for the commercial sector is traditionally considered to be the one approved by order No. 94n. We will study its features, in particular, we will determine who needs to use it without fail.
Who Should Use the Chart of Accounts
The chart of accounts approved by Order No. 94n should be used by organizations that, in accordance with the law, are required, firstly, to keep accounting, and secondly, to apply the double entry method in the process of maintaining it. These are all business entities in the Russian Federation, except for:
- credit and state (municipal) institutions;
- branches and representative offices of foreign companies.
Individual entrepreneurs and branches of foreign companies have the right not to keep accounting at all. Microenterprises and NPOs may not use double entry and therefore not use the accounts recorded in Order No. 94n (clause 2.1 of the information of the Ministry of Finance of Russia No. PZ-3/2015). But in practice, this turns out to be not very convenient, so micro-enterprises, one way or another, still use accounts from among those approved by the Ministry of Finance.
For some enterprises, the legislator establishes a preference in the form of the opportunity to maintain a simplified working chart of accounting accounts. Let's consider this aspect in more detail.
Who can use the simplified chart of accounts
In accordance with the information of the Ministry of Finance of Russia No. ПЗ-3/2015, the preference in question can be used by:
- small businesses;
- firms operating in Skolkovo.
The use of a simplified chart of accounts involves, first of all, a reduction in the number of synthetic accounts used in the structure of the work plan. Another relief is the ability not to use accounting registers (clause 4.1 of information No. ПЗ-3/2015).
Chart of Accounts Table with Sub-Accounts: Correlation with Balance Sheet
So, a significant part of Russian firms is required to work with a standard chart of accounts. A complete accounting plan is reflected in Order No. 94n in the form of a table. Its structure consists of 8 sections. Let's consider the connection of these sections, including accounts and sub-accounts, with sections of the balance sheet.
The accounts of section 1 of the accounting plan are designed to reflect transactions with non-current assets. The balances of these accounts are the source of data for the formation of balance sheet lines in terms of non-current assets.
The accounts of section 2 of the accounting plan are used to reflect business operations on inventories. Section 2 account balance is used to fill in the section that reflects current assets in the balance sheet. For a similar purpose, data from sections 3 "Production costs", 4 "Finished products and goods" and 5 "Cash" of the accounting plan are used.
Read about the reflection on the accounts of individual transactions in our materials:
The indicators reflected on the accounts included in section 6 "Settlements" are used to reflect information on receivables and payables (including long-term ones).
How to reflect the issuance of accountable amounts, look in the material.
In sections 7 "Capital" and 8 "Financial results" of the chart of accounts, accounts are given that reflect data on capital, targeted financing, and the financial result of the organization.
See the postings for the accounting of financial results in the article .
The procedure for reflecting retained earnings can be found in the article.
New chart of accounts from 2018
Did 2018 bring any legislative adjustments to the chart of accounts? The answer to this question depends on the scope of the relevant document.
Order of the Ministry of Finance of Russia No. 94n, used by commercial firms, was issued quite a long time ago - about 15 years ago. It can be noted that since then, edits have been made to it 3 times:
- by order of 07.05.2003 No. 38n;
- Order No. 115n dated September 18, 2006;
- by order of November 08, 2010 No. 142n.
Thus, the provisions of Order No. 94n have not been corrected for almost 7 years. So there is no need to say that in 2018 a new accounting plan for commercial firms appeared.
Another thing is state and municipal organizations. The legislator is very active in terms of adjusting the accounting policy of budgetary structures, especially in the main NLA regulating accounting in budgetary structures - Order No. 157n.
Read more about the structure of the budget accounting account in the article. .
Where can I download the chart of accounts
You can download the current chart of accounts to be used by commercial organizations on our website.
This document fully complies with the provisions of Order No. 94n.
Results
In the Russian Federation, various charts of accounts are used for budgetary, autonomous, state-owned institutions, credit and non-credit financial organizations, and commercial organizations. For organizations in the commercial sector, the chart of accounts was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Small businesses can apply the simplified chart of accounts recommended by the Ministry of Finance in Order No. 64n of December 21, 1998. Each organization must develop a working chart of accounts independently and approve it in the accounting policy.