Accounting for a business entity involves the use of a tool such as accounting accounts, used to group information by objects being monitored. They come in several types. The basis for numbering accounts is the Chart of Accounts for 2019 with explanations and entries. It is necessary to distinguish between the chart of accounts of commercial enterprises, as well as those intended for the credit and budgetary spheres.

Due to the importance of the data that accounting provides, its regulation is carried out at several levels, including legislation. One of the regulatory bodies in this area is the Government of the Russian Federation represented by the Ministry of Finance of the Russian Federation.

The latest chart of accounts was introduced by Order of the Ministry of Finance in 2000 in order to reform the current accounting system and bring it closer to international accounting standards.

This document is intended for use by all enterprises and organizations, with the exception of public sector entities and credit institutions. For the latter, specialized Plans have been developed that reflect the specifics of their activities.

Account types

Accounts are a grouping of information about certain accounting objects, which occurs based on the use of the double entry principle (that is, data is simultaneously recorded as the debit of the first account and the credit of the other).

If the account shows the property of the enterprise, then it is called active. These are accounts for recording fixed assets, materials, cash, goods, finished products, expenses, etc.

This type of account is characterized by the following: the balance of funds is shown as a debit (asset), the increase occurs in the debit, the decrease occurs in the credit of the account, the final balance is calculated by adding the balance at the beginning and the turnover in the debit of the account and subtracting the credit turnover from their amount.

Passive accounts necessary to record information on the sources of creation of enterprise funds. These are accounts for accounting of authorized, reserve and additional capital, etc., as well as loans.

These accounts are characterized by the following: the balance is shown as a credit, the increase occurs on the credit, and the decrease occurs on the debit of the account, the final balance is calculated by subtracting the movement on the debit of the account from the amount of the initial balance and credit turnover.

In addition, active-passive accounts are also used; they can additionally be divided into:

• Accounts where the balance can be either a credit or a debit account at once. This is usually an account that reflects settlements with suppliers, customers, personnel, budget, etc.
• Accounts where the balance can only be active or only passive. First of all, these include financial performance accounts.

Chart of accounts for accounting 2019 with explanations and entries

Section I. Non-current assets

Account number and name	Account type	Subaccounts, analytics	Explanations
	Active		The account is maintained by the organization
	Passive	Sub-accounts are opened by type of operating system	The account records the amounts accumulated during the use of fixed assets
	Active	Sub-accounts can be opened by type and object of value	The account records information about investments in material assets that are provided to others for temporary use for a fee.
04 Intangible assets			The account takes into account investments in intangible assets or R&D work
05 Amortization of intangible assets	Passive	Sub-accounts are opened by type of intangible assets or R&D expenses	The account takes into account the accumulated depreciation during the use of intangible assets
06	Not applicable
07 Equipment for installation	Active	Subaccounts are opened by type of equipment and its location	The account takes into account purchased equipment that must be installed in facilities under construction
		08/1. Acquisition of land plots 08/2. Acquisition of natural resources 08/3. Construction of OS facilities 08/4. Acquisition of fixed assets 08/5. Acquisition of intangible assets 08/6. Transfer of young animals to the main herd 08/7. Purchasing adult animals 08/8. Carrying out R&D	The account accumulates costs for objects that will then be taken into account as fixed assets or intangible assets.
09 Deferred tax assets		Sub-accounts can be opened by type of asset or liability	Deferred tax assets that have arisen are reflected in the account.

Section II. Productive reserves

Account number and name	Account type	Subaccounts, analytics	Explanations
	Active	10/1. Raw materials 10/2. Purchased semi-finished products and components, structures and parts 10/3. Fuel 10/4. Containers and packaging materials 10/5. Spare parts 10/6. Other materials 10/7. Materials outsourced for processing 10/8. Construction Materials 10/9. Inventory and household supplies 10/10. Special equipment and special clothing in stock 10/11. Special equipment and special clothing in use	The account and its sub-accounts record various types of raw materials and materials intended for production activities
11 Animals for growing and fattening		Sub-accounts can be opened according to the place where animals are kept, species, age, etc.	The account takes into account the presence and movement of young animals, birds, etc.
12, 13	Not applicable
14 Reserves for reduction in the value of material assets	Passive		The account takes into account reserves created in case of deviation of the accounting value of available raw materials and materials from the market
15 Procurement and acquisition of material assets	Active		The invoice takes into account the cost of materials and supplies in transit
16 Deviation in the cost of material assets	Active-passive	Sub-accounts can be opened by inventory groups	The account takes into account the difference between the actual and accounting prices for the purchase of materials and inventories
17, 18	Not applicable
	Active	19/1. VAT on OS purchases 19/2. VAT on purchased intangible assets 19/3. VAT on purchased inventories	The account records information about VAT amounts paid to suppliers.

Section III. Production costs

Account number and name	Account type	Subaccounts, analytics	Explanations
	Active	Subaccounts can be opened by type of cost or type of product	This account takes into account the costs of producing products, works or services for which the enterprise was organized
21 Semi-finished products of own production		Sub-accounts can be opened by storage location or name	The account records semi-finished products of own production
22	Not applicable
23 Auxiliary productions	Active	Sub-accounts can be opened by type of production	The account records production costs that are considered auxiliary to the main
24	Not applicable
	Active	Subaccounts are opened by department or expense item	The account records expenses for servicing main and auxiliary production
26 General expenses		Subaccounts are opened according to expense items, place of origin, etc.	The account records expenses for management needs that are not directly related to production.
27	Not applicable
	Active	Sub-accounts can be opened by divisions, types of products, culprits, etc.	The account takes into account losses from production defects
29 Service industries and farms		Sub-accounts can be opened by type of production, according to their cost accounts	The account takes into account the costs of production produced by service industries and farms
30-39	Not applicable

Section IV. Finished products and goods

Account number and name	Account type	Subaccounts, analytics	Explanations
40 Release of products (works, services)	Active-passive		The account is used to record information about manufactured products, as well as to determine the deviation of the standard cost from the actual one. The account must be closed every month.
41 Products	Active	41/1. Goods in warehouses 41/2. Products in retail trade 41/3. Container under goods and empty 41/4. Purchased products	The account records valuables that were purchased for resale
42 Trade margin	Passive		The account records trade margins if goods for sale are recorded at sales prices
43 Finished products	Active	Sub-accounts can be opened by storage locations, groups or units of production	The account records the finished products that were produced at the enterprise
44 Selling expenses		Subaccounts can be opened by items and types of expenses	The account records expenses that were incurred for the purpose of selling goods, works, services
45 Items shipped		Sub-accounts can be opened according to the location of the product or its type	The account records sales of goods, the revenue from which cannot be recognized in accounting for some time.
46 Completed stages of unfinished work		Sub-accounts can be opened by type of work	The account records completed stages of work that have independent significance
47, 48, 49	Not applicable

Section V. Cash

Account number and name	Account type	Subaccounts, analytics	Explanations
50 Cashier	Active	50/1. Cash desk of the organization 50/2. Operating cash 50/3. Money documents	The account records the cash flow of the enterprise
51 Current accounts		Subaccounts can be opened for all current accounts	The account records the movement of funds in the bank accounts of the enterprise
52 Currency accounts		Sub-accounts can be opened for all accounts in foreign currency	The account records the movement of funds in the company’s bank accounts opened in foreign currencies
53, 54	Not applicable
55 Special bank accounts	Active	55/1. Letters of credit 55/2. Check books 55/3. Deposit accounts	The account records monetary obligations in rubles and foreign currency contained in letters of credit, bills and other monetary documents
56	Not applicable
57 Transfers on the way	Active		The account records amounts of money in rubles and foreign currency that have been sent but not yet credited for their intended purpose.
58 Financial investments		58/1. Units and shares 58/2. Debt securities 58/3. Loans provided 58/4. Deposits under a simple partnership agreement	The account records the company's investments in bonds, shares, other securities, etc.
59 Provisions for impairment of financial investments	Passive	Sub-accounts can be opened for each reserve	The account records the funds set aside as a reserve in case of depreciation of financial investments.

Section VI. Calculations

Account number and name	Account type	Subaccounts, analytics	Explanations
	Active-passive		The account records settlements with suppliers and contractors of the business entity
61	Not applicable
	Active-passive	Sub-accounts can be opened under contracts, counterparties, etc.	The account records settlements with buyers and customers
63 Provisions for doubtful debts	Passive		The account records the amounts of created reserves for doubtful debts
64, 65	Not applicable
66 Calculations for short-term loans and borrowings	Passive		The account records information about short-term (up to 12 months) loans and borrowings received by the company
67 Calculations for long-term loans and borrowings		Subaccounts can be opened by type of credits and loans, organizations that issued them, etc.	The account records information about long-term (more than 12 months) loans and borrowings received by the company
	Active-passive	Sub-accounts are opened by types of taxes and fees	The account records the subject's payments for taxes and fees.
		69/1. Social insurance calculations 69/2. Pension calculations 69/3. Calculations for compulsory health insurance	The account takes into account calculations of contributions to social funds
		Subaccounts are opened for employees of the organization	The account records settlements with company employees for wages, payment of income on shares, etc.
		Sub-accounts can be opened for accountable persons	The account records the amounts that were issued on account for production or administrative expenses
72	Not applicable
73 Settlements with personnel for other operations	Active-passive	73/1. Calculations for loans provided 73/2. Calculations for compensation for material damage	The account records settlements with company personnel for all types of settlements, except for salaries and reporting
74	Not applicable
75 Settlements with founders	Active-passive	75/1. Calculations for contributions to the authorized (share) capital 75/2. Calculations for payment of income	The account records settlements between the company and the founders
		76/1. Calculations for property and personal insurance 76/2. Claims settlements 76/3. Calculations of dividends and other income due 76/4. Calculations on deposited amounts	The account records settlements with debtors and creditors that cannot be classified as accounts 60 to 75
77 Deferred tax liabilities	Passive	Sub-accounts are opened according to the types of assets or liabilities for which a tax difference occurred	The subaccount is used to account for any tax liabilities that have arisen.
78	Not applicable
79 On-farm settlements	Active-passive	79/1. Calculations for allocated property 79/2. Calculations for current transactions 79/3. Settlements under a property trust management agreement	The account is used to account for settlements between branches, separate divisions, departments, etc.

Section VII. Capital

Account number and name	Account type	Subaccounts, analytics	Explanations
80 Authorized capital	Passive	Can be opened for each participant	The account collects information on the creation and movement of authorized capital
81 Own shares (shares)	Active		The account takes into account the movement of shares that were purchased by the joint-stock company from holders for further sale or cancellation
82 Reserve capital	Passive		The account reflects the formation and changes in reserve capital
83 Additional capital		Sub-accounts can be opened in the areas of creation and use	The account reflects the formation and change of additional capital
84 Retained earnings (uncovered loss)	Active-passive	Sub-accounts can be opened according to the areas of use of funds	The account reflects the movement of funds of retained earnings or uncovered losses of the entity
85	Not applicable
86 Targeted financing	Active-passive	Accounts can be opened according to the purpose of funds and sources of financing	The account records the funds received for the implementation of targeted activities
87, 88, 89	Not applicable

Section VIII. Financial results

Account number and name	Account type	Subaccounts, analytics	Explanations
	Active-Passive	90/1. Revenue 90/2. Cost of sales 90/3. Value added tax 90/4. Excise taxes 90/5. Profit/loss from sales	The account collects information on current activities to determine the financial result. All information is grouped into subaccounts, after which it is written off to account 90/9
91 Other income and expenses		91/1. Other income 91/2. other expenses 91/9. Balance of other income and expenses	This account reflects information about other income and expenses not related to the main activity. At the end of the period, all sub-accounts are closed to account 91/9
92, 93	Not applicable
94 Shortages and losses from damage to valuables	Active		The account records various shortages and losses, regardless of the identification of those responsible for them.
95	Not applicable
96 Reserves for future expenses	Passive	Subaccounts are opened by type of reserves	The account records reserve funds, which must be evenly allocated to production or sales costs
97 Deferred expenses	Active	Subaccounts are opened by type of expense	The account takes into account expenses that were incurred in a given period, but actually relate to the future.
98 Deferred income	Passive	98/1. Income received for deferred periods 98/2. Free receipts 98/3. Upcoming debt receipts for shortfalls identified in previous years 98/4. The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables	The account records the income that the subject received in a given period, but in fact they relate to future periods.
99 Profit and loss	Active-Passive		Necessary to obtain the final financial result for the current period. When preparing the annual report, the account is closed to account 84.

Off-balance sheet accounts

Account number and name	Account type	Subaccounts, analytics	Explanations
001 Leased fixed assets	Off-balance sheet	Sub-accounts can be opened for lessors or for fixed assets	The account records fixed assets that are leased from the company
002 Inventory assets accepted for safekeeping		Sub-accounts can be opened by type of valuables, owners, storage locations, etc.	The account records the values ​​accepted by the company for safekeeping.
003 Materials accepted for recycling		Sub-accounts can be opened by customers, types of raw materials, their locations, etc.	The account records the received raw materials and supplies, which are subject to processing into finished products.
004 Goods accepted for commission		Sub-accounts can be opened by product owners and product names	The account records goods that are accepted by the organization under a commission agreement
005 Equipment accepted for installation		Subaccounts are opened for objects or pieces of equipment	Typically the account is used by contractors; it takes into account the customer’s equipment that will be installed on site
006 Strict reporting forms		Sub-accounts can be opened according to the types of forms and their locations	The subaccount is used to account for the movement of strict reporting forms - books of receipts, diplomas, certificates, etc.
007 Debt of insolvent debtors written off at a loss		Subaccounts are opened for each debtor whose debt has been written off	The account is used to record debts that have been written off after the statute of limitations has expired. By law, they are listed on the balance sheet for another 5 years.
008 Security for obligations and payments received		Sub-accounts can be opened for each collateral received	The account is used to account for collateral received against obligations or goods
009 Security for obligations and payments issued		Sub-accounts can be opened for each security issued	The account is used to record collateral issued by the company to pay off its obligations
010 Depreciation of fixed assets		Sub-accounts can be opened for each object	The account is used to accumulate information about the depreciation of housing stock, improvement facilities, etc.
011 Fixed assets leased		Sub-accounts can be opened for tenants or for fixed assets	The account is intended for accounting for fixed assets that were leased, if according to the agreement they must be taken into account on the balance sheet of the lessee

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Chart of accounts for 2018 (download)

Russian companies, as before, must use the Chart of Accounts - 2018 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 regulatory legal acts at the federal level. There are several industry-specific types 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 must use this document as the basis for creating an internal accounting work 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 completing 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 internal work plan accounts, firms operating in the Russian Federation carry out standardized accounting of various business transactions related to asset management, fulfillment of obligations, expenditure of funds, extraction of 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 subaccounts.

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 subaccounts.

As a rule, to effectively reflect business transactions, the accounts proposed by the Ministry of Finance require further detail. The company can do this by introducing its own analytical accounts, supplementing those recorded in Order No. 94n.

Let's look at what other accounting plans there are.

Which legal acts approved the charts of accounts for financial and economic activities?

We noted above that commercial organizations are required to formulate working accounting plans based on the provisions of Order No. 94n. This legal regulation can be supplemented by sources of law that adapt accounting legislation to the activities of certain categories of taxpayers. Among such regulations is Order No. 64n of the Ministry of Finance of Russia dated December 21, 1998, which approved recommendations for accounting for small enterprises.

The need for accounting is also legally established for state and municipal organizations. The main regulatory legal act establishing the accounting plan for such structures is Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. There are also complementary sources of law:

• order No. 174n dated December 16, 2010, which approved the accounting plan for budgetary institutions;
• Order No. 183n dated December 23, 2010, which approved the accounting plan for autonomous institutions.

In turn, government organizations are required to work within the framework of budget accounting - a subtype 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 was approved for banks operating in the Russian Federation by regulation of the Central Bank of the Russian Federation dated February 27, 2017 No. 579-P.

A separate accounting plan for non-credit financial organizations, approved by the Bank of Russia dated September 2, 2015 No. 486-P. Non-credit financial structures include, in particular, insurance companies. Thus, in the Russian Federation several types of charts of accounts have been established. But the main one for the commercial sphere is traditionally considered to be the one approved by Order No. 94n. Let's study its features, in particular, determine who needs to use it.

Who should use the accounting chart of accounts

The accounting chart of accounts approved by Order No. 94n must be used by organizations that, in accordance with the law, are obliged, firstly, to maintain accounting, and secondly, to use the double entry method in the process of maintaining it. These are all business entities in the Russian Federation, except:

• 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 records at all. Micro-enterprises and non-profit organizations 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 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 accounts. Let's consider this aspect in more detail.

Who can use the simplified chart of accounts?

In accordance with information from the Ministry of Finance of Russia No. PZ-3/2015, the preference in question can be used by:

• small businesses;
• companies operating in Skolkovo.

The use of a simplified accounting chart of accounts involves, first of all, reducing the number of synthetic accounts used in the structure of the work plan. Another relaxation is the ability not to use accounting registers in the work (clause 4.1 of information No. PZ-3/2015).

Chart of accounts table with subaccounts: correlation with the balance sheet

So, a significant part of Russian companies are required to work with a standard chart of accounts. The full 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 between these sections, including accounts and subaccounts, with sections of the balance sheet.

The accounts of section 1 of the accounting plan are intended to reflect transactions with non-current assets. The balances on 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 transactions on inventories. The account balance of section 2 is used to fill out the section reflecting 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 is used.

Read about the reflection of individual transactions in the accounts in our materials:

The indicators reflected in the accounts included in section 6 “Calculations” are used to reflect information about receivables and payables (including long-term ones).

How to reflect the issuance of accountable amounts, look in the material.

Sections 7 “Capital” and 8 “Financial Results” of the chart of accounts contain accounts that reflect data on capital, target financing, and the financial result of the organization.

For financial results accounting entries, see the article .

The procedure for reflecting retained earnings can be found in the article.

New chart of accounts for 2018

Did 2018 bring any legislative adjustments to the chart of accounts? The answer to this question depends on the scope of application 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 that moment, changes have been made to it 3 times:

• by order No. 38n dated 05/07/2003;
• by order of September 18, 2006 No. 115n;
• by order of November 8, 2010 No. 142n.

Thus, the provisions of Order No. 94n have not been adjusted 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 adjusting the accounting policies of budgetary structures, especially in the main regulatory legal act 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 for 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, government institutions, credit and non-credit financial organizations, and commercial organizations. For commercial organizations, the chart of accounts was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Small enterprises can use a simplified chart of accounts recommended by the Ministry of Finance in order No. 64n dated December 21, 1998. Each organization must develop a working chart of accounts independently and approve it in its accounting policies.

If a company keeps records using the double-entry method, it must use this chart of accounts, regardless of its legal form and form of ownership. The exception is state-owned enterprises and credit institutions.

The main task of the PS is to harmonize accounting indicators and indicators of 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 2019 chart of accounts look like?

This is a scheme for recording and grouping indicators of the economic activity of an enterprise. These include assets, various liabilities, financial transactions, etc. The PS indicates first-order (synthetic) and second-order (sub-accounts) accounts. 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 ending and opening balances must be recorded as debits of the account. Record the increase as a debit of the account, and the decrease as a 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 ending and opening balances must be recorded on the account credit. Record the increase as a credit to the account, and the decrease as a debit.

List: 02, 05, 42, 59, 60.1, 60.3, 60.6, 60.11, 60.22, 62.7, 63 - 67, 70, 75.2, 75.3, 76.4, 76.ZP, 76.N.1, 76.N.2, 77, 80, 82 - 83, 90.1, 91.1, 96, 98, 99.2.1, 99.2.3.

Active-passive accounts

Such accounts come either with a one-sided balance or with a two-sided one. In the first case, the balance is either debit or credit, and in the second, it is 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	Depreciation of income investments in tangible assets
03	Profitable investments in material assets
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 plots
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 tax agent transactions
20	Primary production
23	Auxiliary production
25	General production expenses
26	General (administrative) expenses
29	Service industries and farms
41	Goods
42	Trade margin
43	Finished products
44	Selling expenses (commercial expenses)
45	Goods shipped
50	Cash register
51	Current accounts
52	Currency accounts
55	Special bank accounts
55.01	Special bank accounts
55.02	Check books
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	Provisions for doubtful debts
66	Calculations for short-term loans and borrowings
66.02	Calculations for the amounts of loans and borrowings
66.03	Interest on short-term loans and borrowings
67
67.01	Calculations for long-term loans and borrowings
67.02	Interest on long-term loans and borrowings
68	Calculations for taxes and fees
68.ag	VAT when performing the duties of a tax agent
68.acc	Excise taxes
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.pe	Penalties on taxes
68.pr	Income tax
68.tr	Transport tax
68.trg	Trade fee
68.zem	Land tax
68.usn	Single tax when applying the simplified tax system
68.fl	Personal income tax
68.shtf	Tax fines
69	Calculations 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 employee income
69.oms	Settlements with the Pension Fund for contributions to compulsory health insurance in the Federal Compulsory Medical Insurance Fund
69.pf1	Settlements with the Pension Fund for the insurance part of pension contributions
69.pf2	Settlements with the Pension Fund for the funded part of pension contributions
69.ss1	Settlements with the Social Insurance Fund for contributions for temporary disability and maternity
69.cc2	Settlements with the Social Insurance Fund for contributions to accidents and occupational diseases
69.cc3	Settlements with the Social Insurance Fund for voluntary contributions to accident insurance
69.shtf	Penalties on insurance premiums
69.pe	Penalties on insurance premiums
70	Payments to personnel regarding wages
71	Calculations with accountable persons
73	Settlements with personnel for other operations
73.01	Calculations for loans provided
73.02	Calculations for material damage
73.03	Settlements for other transactions
75	Settlements with founders
75.01	Calculations for contributions to the authorized (share) capital
75.02	Income calculations
76
76.01	Calculations for property and personal insurance
76.02	Claims settlements
76.03	Calculations of dividends and other income due
76.04	Calculations on deposited amounts
76. dr	Settlements with various debtors and creditors
76.al	Calculations for alimony
76.avp	VAT on advances and prepayments received
76.avv	VAT on advances and prepayments issued
76.ptsl	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	Excise taxes
90.09	Profit/loss from sales
91	Other income and expenses
91.01	Other income
91.02	other expenses
91.09	Balance of other income and expenses
94	Shortages 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	Free receipts
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	Debt of insolvent debtors written off at a loss
012	Low value fixed assets

On the Kontur.Accounting website you can download a working chart of accounts for the balance sheet for 2019 for free.

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Sections of the chart of accounts in 2017

Section I “Non-current assets” - the organization’s property, which includes fixed assets, intangible assets, profitable investments in tangible assets, operations for the acquisition, disposal and construction of assets.

Accounts - 01, 02, 03, 04, 05, 07, 08, 09

Section II “Inventory” - assets that take part in the production process only once, transferring their value to the manufactured product once, in full.

Accounting accounts - 10, 11, 14, 15, 16, 19

Section III “Production costs” - costs associated with the production and sale of products (works, services).

Accounting accounts - 20, 21, 23, 25, 26, 28, 29

Section IV “Finished products and goods” - part of the inventories intended for sale.

Accounting accounts - 40, 41, 42, 43, 44, 45, 46

Section V “Cash” - the presence and movement of funds in rubles and foreign currency in accounts, at the cash desk, in securities, in payment and monetary documents.

Accounting accounts - 50, 51, 52, 55, 57, 58, 59

Section VI “Settlements” - with legal entities, individuals, as well as intra-business settlements.

Accounting accounts - 60, 62, 63, 66, 67, 68, 69, 70, 71, 73, 75, 76, 77, 79

Section VII “Capital” - all types of capital, shares, retained earnings (uncovered loss), target financing.

Accounting accounts - 80, 81, 82,83, 84, 86

Section VIII “Financial result” - income and expenses of the organization, the final result of the activity.

Accounting accounts - 90, 91, 94, 96, 97, 98, 99

Active and passive accounting accounts in 2017

A distinctive characteristic of grouping accounts as active, passive and active-passive is the meaning of debit, credit and balance.

Active accounting accounts in 2017 reflect the state of the organization’s property. The following abbreviations are used: debit - DT, credit - Kt. According to Dt - income, according to Kt - expense, the balance, both incoming and outgoing, is always debit.

Passive accounting accounts are designed to reflect information about the sources of formation of property and liabilities. According to Dt - a decrease in funds, according to Kt - an increase in funds, the balance is always a credit balance, shows the amount of capital and liabilities.

Active-passive accounts used for settlements with debtors and creditors can have both debit and credit balances, because both property and sources of education are taken into account. For Dt, an increase in accounts receivable and a decrease in accounts payable are taken into account, for Kt - vice versa.

Organization of analytical accounting

Analytics allows you to provide the necessary completeness and depth of information. Depends on the availability and level of accounting automation and software capabilities.

Basic analytical data can be:

1. Listed in reference books;

2. Reflected in the structure of accounts and subaccounts.

Changes and additions to the working chart of accounts during 2017

Changes and additions cannot be made to the working chart of accounts in 2017 during the year, since the comparability of the facts of economic activity at the beginning and end of the period disappears.

In 2017, it is planned to complete the draft changes affecting the area of ​​accounting:

1. Unified coding of accounting accounts and financial reporting lines.

2. The chart of accounts will be supplemented with accounts.

What needs to be written down in the working chart of accounts in 2017

In the working chart of accounts, in addition to general, synthetic accounts, you need to provide a list of analytical accounts. Or at least the principles of analytical accounting should be spelled out in your accounting policies.

Analytical accounting is carried out in order to present information in a more detailed form. The Instructions for the Chart of Accounts say exactly which elements need to be organized for analytical accounting in relation to each account. For example, for account 01 “Fixed assets”, analytics is carried out for individual inventory items. And under account 10 “Materials” - by individual items (types, varieties, sizes, etc.).

In the accounting policy, we repeat, you can simply indicate for which elements analytical accounting is carried out on a particular account. You should not number analytical accounts if there are a large number of them, because elements can be constantly replenished, and such numbering will simply be unrealistic. If you number analytical accounts, then indicate them in the form of subaccounts in the working chart of accounts. It is advisable to do this in relation to consolidated analytical accounts. So, for example, in account 01 you can create sub-accounts for types of objects: “Real Estate”, “Transport”, “Computer technology”, etc.