The main function of the chart of accounts for accounting is to track and record the business activities of the firm. This article will discuss its structure and the correct organization of analytical accounting. Also, our experts will tell you about the changes in the chart of accounts that are relevant in 2017.

What is a chart of accounts for accounting in 2017?

For 2017, such a document as a chart of accounts for accounting is approved by Order No. 94n of the Ministry of Finance. It serves as a basis for the firm to develop its own similar document - a work plan. This is consistent with RAS No. 1/2008, namely in paragraph 4 on the accounting policy of the organization. The accounting officer who deals with these issues should pay attention, first of all, to the specifics of the company's business activities. After drawing up, the work plan is necessarily reflected in the accounting policy.

Working chart of accounts for accounting in 2017

According to its structure, the chart of accounts for accounting in 2017 is an ordered system of coded lines for information of a generalized type about the work of the company, which is expressed in monetary terms.

Mandatory to use is a single chart of accounts, which is approved in accordance with the orders of the Ministry of Finance of our state (in 2017 it is No. 94n of 10/31/2000). It must be used by companies of all forms of ownership, in addition to budgetary and credit ones.

Such a single chart of accounts is the basis for the development of an individual working chart of accounts by the company. But when compiling it, several requirements should be taken into account:

accounting regulations;

NK of our state;

Civil Code of the Russian Federation;

specificity of entrepreneurial activity.

The development of such a chart of accounts of a company for working use is defined as an appendix to its accounting policy, and must be approved by order of the management of this company.

Information table: accounts and sub-accounts for accounting planning for 2017

The main sections of the chart of accounts in 2017

Let us consider in more detail all sections of the chart of accounts for accounting in 2017.

Section No. 1 - non-current assets (they determine the company's property, which includes funds of the main type + intangible assets + profitable investments in tangible assets + operations related to the purchase, disposal and construction of assets), main accounting accounts - "01" - "05", "07" - "09".

Section No. 2 - stocks of a production type (these are assets that participate in the production process once, while transferring their price value to manufactured products also once and in full), main accounting accounts - “10” - “11”, “ 14" - "16", "19".

Section No. 3 - production costs (accounting for all costs that are associated not only with the manufacture of products, but also with their sale, this applies to work and services), the main accounting accounts are "20" - "21", "23 ”, “25” - “26”, “28” - “29”.

Section No. 4 - finished goods / products (this section includes that part of inventories of a material and production nature that are directly intended for subsequent sale), the main accounting accounts are "40" - "46".

Section No. 5 - cash (the available funds are entered here, as well as their movement (both in rubles and in foreign currency) - on accounts, at cash desks, securities, payment documentation), main accounting accounts - “50” - “ 52", "55", "57" - "59".

Section No. 6 - settlements (such calculations should include on-farm, and with legal entities, and with individuals), main accounting accounts - "60", "62" - "63", "66" - "73", "75" - "77", "79".

Section No. 7 - capital (all types of capital + shares + profit that remained undistributed (it is called uncovered loss) + target funds are entered in this section), main accounting accounts - "80" - "84", "86".

Section No. 8 - financial result of activity (the final result of the company's business activity + income + expenses is entered here), the main accounting accounts are "90" - "91", "94", "96" - "99".

Accounting accounts in 2017: active, passive, active-passive

The grouping of accounting accounts in 2017 is carried out according to the value of three parameters:

debit (Dt - income);

credit (Kt - expense);

Now a little about the characteristics of the accounts themselves:

active - show the state of the company's property, the balance in this case is a debit balance (although it can be incoming and outgoing);

passive - reflect information about the origin and formation of this property, including liabilities on it (Dt shows a decrease in cash, Kt - an increase in funds, the balance in this case is a credit, indicating the amount of capital and liabilities);

active-passive - are intended for settlements that are made with debtors and creditors (the balance can be both debit and credit, while Dt is an increase in receivables and a decrease in accounts payable, Kt is the inverse indicators of debt).

How to organize analytical accounting?

Analytical accounting helps to ensure that all the information taken into account is understood. It depends on several factors:

Availability of automation of this accounting.

The level of this automation.

Software features.

For analytical accounting, information is recorded:

in the help documentation;

into the account/sub-account structure.

Can changes and additions be made to the working chart of accounts during 2017?

According to Russian legislation, in 2017, changes and additions cannot be made to the working chart of accounts, which was specially created for the company's accounting, during the annual period. This is due to the fact that the facts on the economic activity of the company (at the beginning of the reporting period and its completion) may not coincide.

Planned changes for 2017

Several innovations related to accounting are planned for 2017:

On the unified coding of accounts and accounting lines.

About the chart of accounts, which will be supplemented.

What information should be entered in 2017 in the working chart of accounts for accounting?

In 2017, it is mandatory to include a list of analytical accounts in the company's working chart of accounts. If this is not available, then the accounting policy of the company should spell out the principles for maintaining such accounting.

Analytical accounting is needed to provide information in a detailed form. Similar instructions are given in the Instructions to the Chart of Accounts. Consider this with a specific example: account "01" - fixed assets, in the analytics section is maintained for individual inventory items, and account "10" - materials, for individual items, for example, grades or sizes.

The management of the company in its accounting policy must indicate those elements for which analytical accounting will be carried out, indicating the accounts. These specified accounts need not be numbered, as additions may be made. If there is such a numbering, they will be indicated as sub-accounts in the working chart of accounts. This is useful mainly for analytical accounts of an enlarged type. For example, account "01" may contain sub-accounts depending on the type of object - real estate, vehicles, etc.

Fragment from the company's accounting policy: working chart of accounts (relevant for 2017)

The ratio of accounting accounts and balance sheet items

The balance sheet should be filled out, taking as a basis the balances of the accounting accounts for a certain reporting date (including the completion of the previous two annual reporting periods). For example: for 2016, account balances are entered into the balance sheet at the end of the named year (in our case, 2016), as well as on 12/31/15 and 12/31/14.

). At the same time, there are accounts. Let's present a list of accounting accounts used in 2019 in the table.

Current accounting accounts

The accounting accounts used in the Russian Federation are approved by the Order of the Ministry of Finance dated October 31, 2000 No. 94n and are mandatory for use by all organizations, except for credit and budgetary institutions. The specified Order of the Ministry of Finance approved both the Chart of Accounts for accounting for the financial and economic activities of organizations, and the Instruction for its application. This means that in the Order of the Ministry of Finance dated October 31, 2000 No. 94n, you can find a list of the accounting accounts themselves, a transcript to them and a list of corresponding accounts.

Based on the Chart of Accounts approved by the Ministry of Finance, the organization develops its own working Chart of Accounts, which is part of. At the same time, in the working Chart of Accounts, the organization can clarify the content of the accounting sub-accounts given in the Order of the Ministry of Finance, exclude and combine them, and also introduce additional sub-accounts.

But the organization is not entitled to change the name and purpose of synthetic accounts (Order of the Ministry of Finance of October 31, 2000 No. 94n).

Accounts: table

Here is a list of approved accounting accounts in the table. At the same time, we list only those accounts that were given names by Order of the Ministry of Finance dated October 31, 2000 No. 94n. Please note that the Order contains occupied positions for accounts that do not have names (for example, accounts 06, 13, 18, 30, 56, 74, 88).

When arranging the accounts in the table, we will present them in the order in which they are given in the Order of the Ministry of Finance dated October 31, 2000 No. 94n, and without indicating sub-accounts for synthetic accounts.

You can download the list of accounting accounts 2019 in tabular form

We send letters with the main discussions of the week

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

Above, we noted 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 No. 183n dated December 23, 2010, 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 was 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.

The Chart of Accounts was approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. This chart of accounts is also used in 2015 for accounting. To use it, you need to use the instructions for the chart of accounts.

According to the Chart of Accounts, accounting must be maintained in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that keep records using the double entry method.

Based on the Chart of Accounts, he approves a working chart of accounts containing a complete list of synthetic and analytical (including sub-accounts) accounts required for accounting.

Chart of Accounts 2016

The chart of accounts is a scheme for registering and grouping the facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (accounts of the first order) and sub-accounts (accounts of the second order).

To account for specific transactions, an organization may, in agreement with the Ministry of Finance, additional synthetic accounts in the Chart of Accounts using free account numbers.

Working Chart of Accounts