On its application, it was approved by order. Instructions for the application of the chart of accounts of accounting for the financial and economic activities of organizations

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

In pursuance of the Reform Program accounting in accordance with international standards financial statements, approved by the decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

2. To enter into force this order from January 1, 2001. The transition to the use of the Chart of Accounts for accounting of financial and economic activities of organizations is allowed to be carried out during 2001 as soon as the organization is ready.

Minister of Finance of the Russian Federation A. Kudrin

Account name	Account number	Sub-account number and name
1	2	3
Section I. Non-current assets
Fixed assets	01	By types of fixed assets
Depreciation of fixed assets	02
Profitable investments in material assets	03	By type of material assets
Intangible assets	04	By types intangible assets and on the costs of research, development and technological work
Amortization of intangible assets	05
………………………………………………	06
Installation equipment	07
Investments in non-current assets	08	1. Acquisition of land 2. Acquisition of objects of nature management 3. Construction of fixed assets 4. Acquisition of items of fixed assets 5. Acquisition of intangible assets 6. Transfer of young animals to the main herd 7. Purchase of adult animals 8. Implementation of research, development and technological work
Deferred tax assets	09
Section II. Productive reserves
Materials (edit)	10	1. Raw materials and materials 2. Purchased semi-finished products and components, structures and parts 3. Fuel 4. Container and container materials 5. Spare parts 6. Other materials 7. Materials outsourced for recycling 8. Building materials 9. Inventory and household supplies 10. Special equipment and special clothing in stock 11. Special equipment and special clothing in operation
Growing and fattening animals	11
………………………………………………	12
………………………………………………	13
Provisions for depreciation of material assets	14
Procurement and acquisition of material values	15
Deviation in the value of material assets	16
………………………………………………	17
………………………………………………	18
Value added tax on acquired assets	19	1. Value added tax on the acquisition of fixed assets 2. Value added tax on acquired intangible assets 3. Value added tax on purchased inventories
Section III. Production costs
Primary production	20
Semi-finished products of our own production	21
………………………………………………	22
Ancillary production	23
………………………………………………	24
General production costs	25
General running costs	26
………………………………………………	27
Defect in production	28
Service industries and farms	29
………………………………………………	30
………………………………………………	31
………………………………………………	32
………………………………………………	33
………………………………………………	34
………………………………………………	35
………………………………………………	36
………………………………………………	37
………………………………………………	38
………………………………………………	39
Section IV. Finished products and goods
Release of products (works, services)	40
Products	41	1. Goods in warehouses 2. Goods in retail 3. Containers under the goods and empty 4. Purchased items
Trade margin	42
Finished products	43
Selling expenses	44
Goods shipped	45
Completed stages of work in progress	46
………………………………………………	47
………………………………………………	48
………………………………………………	49
Section V. Cash
Cash register	50	1. Cashier of the organization 2. Operating cash desk 3. Cash documents
Settlement accounts	51
Foreign exchange accounts	52
………………………………………………	53
………………………………………………	54
Special bank accounts	55	1. Letters of credit 2. Checkbooks 3. Deposit accounts
………………………………………………	56
Transfers on the way	57
Financial investments	58	1. Shares and shares 2. Debt securities 3. Provided loans 4. Contributions under a simple partnership agreement
Provisions for impairment of financial investments	59
Section VI. Calculations
Settlements with suppliers and contractors	60
………………………………………………	61
Settlements with buyers and customers	62
Doubtful debt provisions	63
………………………………………………	64
………………………………………………	65
Settlements for short-term loans and borrowings	66	By types of loans and borrowings
Settlements for long-term loans and borrowings	67	By types of loans and borrowings
Calculations for taxes and fees	68	By types of taxes and fees
Calculations for social insurance and ensuring	69	1. Calculations for social insurance 2. Calculations for pension provision 3. Calculations for compulsory health insurance
Payments to personnel	70
Calculations with accountable persons	71
………………………………………………	72
Payments to personnel for other operations	73	1. Calculations for loans provided 2. Calculations for compensation for material damage
………………………………………………	74
Settlements with founders	75	1. Calculations for contributions to the authorized (pooled) capital 2. Calculations for the payment of income
Settlements with different debtors and creditors	76	1. Calculations for property and personal insurance 2. Calculations for claims 3. Calculations of dividends and other income due 4. Settlements on deposited amounts
Deferred tax liabilities	77
………………………………………………	78
On-farm settlements	79	1. Settlements for allocated property 2. Settlements for current transactions 3. Settlements under the contract trust management property
Section VII. Capital
Authorized capital	80
Own shares (shares)	81
Reserve capital	82
Extra capital	83
Undestributed profits(uncovered loss)	84
………………………………………………	85
Special-purpose financing	86	By type of financing
………………………………………………	87
………………………………………………	88
………………………………………………	89
Section VIII. Financial results
Sales	90	1. Revenue 2. Cost of sales 3. Value added tax 4. Excise taxes 9. Profit / loss from sales
Other income and expenses	91	1. Other income 2. Other expenses 9. Balance of other income and expenses
………………………………………………	92
………………………………………………	93
Shortages and losses from damage to values	94
………………………………………………	95
Provisions for future expenses	96	By types of reserves
Future spending	97	By type of expenses
revenue of the future periods	98	1. Income received for future periods 2. Gratuitous receipts 3. Upcoming receipts of arrears for shortages identified in previous years 4. The difference between the amount to be recovered from the perpetrators and the book value for the shortfall in valuables
Profit and loss	99
Off-balance sheet accounts
Leased fixed assets	001
Inventories accepted for safekeeping	002
Materials accepted for processing	003
Goods accepted for commission	004
Equipment accepted for installation	005
Forms of strict reporting	006
Debt of insolvent debtors written off at a loss	007
Security obligations and payments received	008
Security for obligations and payments issued	009
Depreciation of fixed assets	010
Leased property, plant and equipment	011

On approval of the Chart of accounts for accounting of financial and economic activities of organizations and instructions for its application (as amended on November 8, 2010)

2. To enter into force this order from January 1, 2001. The transition to the use of the Chart of Accounts for accounting of the financial and economic activities of the organization is allowed to be carried out during 2001 as soon as the organization is ready. This Instruction establishes uniform approaches to the use of accounting accounts for the financial and economic activities of organizations and the reflection of the facts of economic activities in accounting accounts.

Accounting Guarantor Plan is a systematized list of synthetic accounting.

For ease of use, all are divided into sections corresponding to their grouping by economic content. On the basis of the Accounting Plan and the Instructions, the organization approves the accounting work plan.

Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n (ed.

Is it obligatory to develop and apply a work plan as an application to the accounting policy if the organization uses the plan in the 1C program? February 28, 2013 Question: Is it obligatory to develop and apply as an application to the accounting policy a working chart of accounts if the organization uses the chart of accounts in the 1C program Based on Art.

Previously valid Art.

2 Federal law from 21.11.1996 № 129-FZ "On accounting" defined the plan as a systematized list of synthetic accounting accounts.

The concepts of analytical and synthetic accounting were also given. Law No. 402-FZ does not contain these definitions.

However, this does not mean that economic entities will abandon the use of analytical (synthetic) accounting. In addition, a number of new ones have appeared.

Enterprise Chart of Accounts 2018

• A = Active
• P = Passive
• A + P = Active-passive
• AND= Inventory
• Re-co= Regulatory, contractual
• K-i= Costing, inventory
• K-c= Costing, collectively - distributive
• Re-d= Regulatory, contra - additional
• Fi= Financially effective
• By= Budgetary - distribution
• Ra= Estimated
• With= Matching
• F= Stock

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It contains the names and numbers of synthetic accounts (first-order accounts) and sub-accounts (second-order). On the basis of this Chart of Accounts, organizations approve an accounting worker containing a complete list of synthetic and analytical accounts required for accounting.

"(Instructions for the application of the Chart of accounts for accounting of financial and economic activities of organizations, approved by the Order of the Ministry of Finance of Russia dated.

Guarantor chart of accounts Voloshka

The legal services that our company provides range from simple advice without paying for a response to full representation in court. The provision of online legal services occurs on the following points: If I can help resolve a legal problem, then I will put all my efforts into this.

Personally, I am not a criminal lawyer, but for many years I have been interacting and in contact with the good and best Voloshka lawyers in criminal matters.

chart of accounts for accounting of financial and economic activities of organizations (general); chart of accounts for accounting in credit institutions; chart of accounts for budgetary accounting (for public sector organizations). In addition, a number of new accounts have appeared.

In particular, "Calculations for unclear receipts", "Calculations for compensation of costs", "Calculations for the amounts of compulsory withdrawal", "Deferred income from transactions with assets."

Guarantor chart of accounts Uspenskoe

The legal services that our company provides range from simple advice without paying for a response to full representation in court.

The provision of online legal services occurs on the following points: Also, this site was created not only to help citizens in solving their legal problems, but also to help legal specialists in solving employment issues, for which there are vacancy and resume sections.

Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n (as amended on November 8, 2010) "On approval of the Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application."

The changes introduced by the Order of the Ministry of Finance of the Russian Federation of 08.11.2010 N 142n come into force on January 1, 2011.

On the compliance of the Chart of Accounts approved by this document with the Charts of Accounts approved by the Orders of the Ministry of Finance of the Russian Federation of 12/30/2008 N 148n, of 01.12.2010 N 157n, of 06.12.2010 N 162n, of 16.12.2010 N 174n, of 23.12.2010 N 183n , see letters of the Ministry of Finance of the Russian Federation of December 29, 2010 N 02-06-07 / 5396, N 02-06-07 / 5397, N 02-06-07 / 5398.

According to the conclusion of the Ministry of Justice of the Russian Federation, this document does not need state registration. - Letter of the Ministry of Justice of the Russian Federation of 09.11.2000 N 9558-YUD ("Economy and Life", N 46, 2000; "Bulletin of the Ministry of Justice of the Russian Federation", N 1, 2001).

The chart of accounts for accounting of financial and economic activities of organizations and the Instructions for its use, approved by this document, are applied to insurance organizations, taking into account the additions and features established by Order of the Ministry of Finance of the Russian Federation of 04.09.2001 N 69n.

On the issue regarding the transition to the Chart of accounts of accounting of financial and economic activities of organizations, approved by this document, see the letters of the Ministry of Taxes and Taxes of the Russian Federation dated 06.03.2001 N VG-6-02 / 193 and the Ministry of Finance of the Russian Federation dated 15.03.2001 N 16-00-13 / 05.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ABOUT APPROVAL OF THE PLAN OF ACCOUNTING ACCOUNTS
FINANCIAL AND ECONOMIC ACTIVITIES OF ORGANIZATIONS
AND INSTRUCTIONS FOR ITS APPLICATION

(as amended by the Orders of the Ministry of Finance of the Russian Federation of 05/07/2003 N 38n,
from 18.09.2006 N 115n, from 08.11.2010 N 142n)

In pursuance of the Program for reforming accounting in accordance with international financial reporting standards, approved by Resolution of the Government of the Russian Federation of March 6, 1998 N 283, I order:

1. To approve the Chart of accounts for accounting of financial and economic activities of organizations and instructions for its application.

The transition to the use of the Chart of Accounts for accounting of the financial and economic activities of the organization is allowed to be carried out during 2001 as soon as the organization is ready.

A. L. KUDRIN

According to the conclusion of the Ministry of Justice of the Russian Federation of November 9, 2000 N 9558-YUD, Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n does not require state registration.

Accounting in a business entity involves the use of such a tool as accounting accounts, used to group information by objects being monitored. They are of several types. The basis for the numbering of accounts is the Chart of Accounts for 2019 with explanations and postings. A distinction should be made between the chart of accounts of commercial enterprises, as well as for credit and budgetary sphere.

Due to the importance of the data provided by accounting, 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 last chart of accounts of accounting was put into effect by the Order of the Ministry of Finance in 2000 in order to reform the current system accounting and its convergence with 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 on the basis of the use of the principle double entry(that is, the data is simultaneously recorded on 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 reflecting fixed assets, materials, Money, goods, finished goods, costs, etc.

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

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

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

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

• Accounts where the balance can be both on the credit and on the debit of the account right away. These are usually accounts reflecting 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.

Accounting chart of accounts 2019 with explanations and postings

Section I. Non-current assets

Account number and name	Account type	Sub-accounts, analytics	Explanations
	Active		The account is kept in the organization
	Passive	Subaccounts are opened by asset type	The account records the amounts accumulated in the process of using fixed assets
	Active	Subaccounts can be opened by types and objects of values	The account records information about investments in tangible assets that are provided to others for temporary use for a fee
04 Intangible assets			The account records investments in intangible assets or R&D work
05 Amortization of intangible assets	Passive	Sub-accounts are opened by types of intangible assets or R&D expenses	The account takes into account the accumulated depreciation during the use of intangible assets
06	Does not apply
07 Equipment for installation	Active	Subaccounts are opened by type of equipment, location	The account records the purchased equipment, which should be installed in facilities under construction.
		08/1. Land acquisition 08/2. Acquisition of objects of nature management 08/3. Construction of fixed assets 08/4. Acquisition of fixed assets 08/5. Acquisition of intangible assets 08/6. Transfer of young animals to the main herd 08/7. Purchase of adult animals 08/8. R&D performance	The account accumulates costs for objects, which will then be taken into account as fixed assets or intangible assets
09 Deferred tax assets		Sub-accounts can be opened by types of assets or liabilities	The account reflects the arising deferred tax assets

Section II. Productive reserves

Account number and name	Account type	Sub-accounts, analytics	Explanations
	Active	10/1. Raw materials and supplies 10/2. Purchased semi-finished products and components, structures and parts 10/3. Fuel 10/4. Container and container materials 10/5. Spare parts 10/6. Other materials 10/7. Outsourced materials 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 operation	The account and its subaccounts are accounted for different types raw materials and materials intended for production activities
11 Animals for growing and fattening		Subaccounts can be opened by places where animals are kept, species, age, etc.	The account takes into account the presence and movement of young animals, birds, etc.
12, 13	Do not apply
14 Provisions for depreciation of tangible assets	Passive		The account takes into account the reserves created in case of deviation of the book value of available raw materials and materials from the market
15 Procurement and acquisition of material values	Active		The account takes into account the cost of materials and stocks in transit
16 Deviation in the value of material assets	Active-passive	Subaccounts can be opened by groups of stocks	The account takes into account the difference between the actual and book prices for the purchase of materials and stocks
17, 18	Do not apply
	Active	19/1. VAT on the purchase of fixed assets 19/2. VAT on purchased intangible assets 19/3. VAT on purchased inventories	The account records information about the amounts of VAT paid to suppliers

Section III. Production costs

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

Section IV. Finished products and goods

Account number and name	Account type	Sub-accounts, analytics	Explanations
40 Release of products (works, services)	Active-passive		The account is used to keep track of 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. Retail goods 41/3. Container under the goods and empty 41/4. Purchased products	The account records the values ​​that were purchased for the purpose of resale
42 Trade margin	Passive		Trade margins are recorded on the account if goods for sale are recorded at sales prices
43 Finished goods	Active	Subaccounts can be opened by storage location, product group or unit	The account records the finished products that were produced at the enterprise
44 Selling expenses		Subaccounts can be opened by item and type of expense	The account records the expenses that were incurred in order to sell goods, works, services
45 Goods shipped		Subaccounts can be opened by location of products or their types	The account records the goods sold, the proceeds from which for some time cannot be recognized in accounting
46 Completed milestones for work in progress		Subaccounts can be opened by type of work	The account records the completed stages of work, which are of independent importance
47, 48, 49	Do not apply

Section V. Cash

Account number and name	Account type	Sub-accounts, analytics	Explanations
50 Cashier	Active	50/1. Organization cash desk 50/2. Operating cash desk 50/3. Cash documents	The account keeps track of the company's cash flow
51 Settlement accounts		Sub-accounts can be opened for all current accounts	The account records the movement of funds to bank accounts enterprises
52 Foreign exchange 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	Do not apply
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, which are in letters of credit, bills of exchange and other monetary documents
56	Does not apply
57 Transfers in transit	Active		The account records the amounts of money in rubles and currency that have been sent, but not yet credited to the destination
58 Financial investments		58/1. Shares and shares 58/2. Debt securities 58/3. Loans granted 58/4. Contributions under a simple partnership agreement	The account records the company's investments in bonds, stocks, other securities, etc.
59 Provisions for impairment of financial investments	Passive	Sub-accounts can be opened for each reserve	The account records the funds allocated for the reserve in case of depreciation of financial investments.

Section VI. Calculations

Account number and name	Account type	Sub-accounts, analytics	Explanations
	Active-passive		The account records settlements with suppliers and contractors of a business entity
61	Does not apply
	Active-passive	Subaccounts 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 monetary amounts of formed reserves for doubtful debts
64, 65	Does not apply
66 Settlements on 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 Settlements for long-term loans and borrowings		Sub-accounts can be opened by types of loans and borrowings, issuing organizations, etc.	The account records information about long-term (more than 12 months) loans and borrowings received by the company
	Active-passive	Subaccounts are opened by type of taxes and fees	The account records the calculations of the subject for taxes and fees
		69/1. Social insurance calculations 69/2. Pension payments 69/3. Calculations for compulsory health insurance	The account takes into account the calculations of deductions to social funds
		Subaccounts are opened for employees of the organization	The account records settlements with the company's employees for wages, payment of income on shares, etc.
		Sub-accounts can be opened by accountable persons	The account records the amounts that were issued against the report for the execution of production or administrative expenses
72	Does not apply
73 Payments to personnel for other transactions	Active-passive	73/1. Calculations for loans provided 73/2. Calculations for compensation for material damage	The account takes into account settlements with the company's personnel for all types of settlements, except for salary and subreport
74	Does not apply
75 Settlements with founders	Active-passive	75/1. Settlements for contributions to the authorized (pooled) capital 75/2. Payments of income	The account takes into account settlements between the company and the founders
		76/1. Settlements for property and personal insurance 76/2. Calculations for claims 76/3. Calculations of dividends and other income due 76/4. Settlements on deposited amounts	The account records settlements with debtors and creditors, which cannot be attributed to accounts from 60 to 75
77 Deferred tax liabilities	Passive	Subaccounts are opened by types of assets or liabilities for which the tax difference	The subaccount is used to record tax liabilities that have arisen.
78	Does not apply
79 On-farm settlements	Active-passive	79/1. Settlements for allocated property 79/2. Settlements for current transactions 79/3. Settlements under a property trust agreement	The account is used to record settlements between branches, separate divisions, departments, etc.

Section VII. Capital

Account number and name	Account type	Sub-accounts, analytics	Explanations
80 Share 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 records the movement of shares that were redeemed by the joint-stock company from the holders for further sale or cancellation
82 Reserve capital	Passive		The account reflects the formation and change of the reserve capital
83 Additional capital		Subaccounts can be opened in the directions 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 directions of use of funds	The account reflects the movement of funds of retained earnings or uncovered loss of the entity
85	Does not apply
86 Targeted financing	Active-passive	Accounts can be opened according to the purpose of funds and sources of funding	The account records the funds that were received for the implementation of targeted activities
87, 88, 89	Does not apply

Section VIII. Financial results

Account number and name	Account type	Sub-accounts, 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 by sub-accounts, after which it is debited 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 that are not related to the main activity. At the end of the period, all sub-accounts are closed to account 91/9
92, 93	Do not apply
94 Shortages and losses from damage to valuables	Active		The account records various shortages and losses, regardless of the identification of the perpetrators of them.
95	Does not apply
96 Provisions for liabilities	Passive	Sub-accounts are opened by type of reserves	The account records the reserve funds, which must be evenly attributed to production or sales costs
97 Deferred expenses	Active	Sub-accounts are opened by type of expenses	The account records the expenses that were incurred in this period but actually refer to the future.
98 Deferred income	Passive	98/1. Deferred income 98/2. Gratuitous receipts 98/3. Upcoming receipts of arrears for shortages identified in previous years 98/4. The difference between the amount to be recovered from the perpetrators and the carrying amount for the shortfall in valuables	The account records the income that the entity received in a given period, but in fact they relate to future periods.
99 Profit and loss	Active-Passive		It is necessary to obtain the final financial result for the current period. When the annual report is drawn up, the account is closed to account 84.

Off-balance sheet accounts

Account number and name	Account type	Sub-accounts, analytics	Explanations
001 Leased property, plant and equipment	Off-balance	Subaccounts can be opened by landlord or by fixed assets	The account records the fixed assets that are leased from the company
002 Inventories accepted for safekeeping		Subaccounts can be opened by type of value, owner, storage location, etc.	The account records the values ​​that are accepted by the company for safekeeping.
003 Materials accepted for processing		Subaccounts can be opened for customers, types of raw materials, their locations, etc.	The account records the received raw materials and materials, which are subject to processing into finished products
004 Goods accepted for commission		Subaccounts can be opened by product owners and product names	The account records the goods that are accepted by the organization under the commission agreement
005 Equipment accepted for installation		Subaccounts are opened for objects or units of equipment	Usually the invoice is used by contractors, it takes into account the customer's equipment that will be installed at the site
006 Forms of strict reporting		Sub-accounts can be opened by types of forms and locations	The subaccount is used to record the movement of strict reporting forms - books of receipts, diplomas, certificates, etc.
007 Written-off debt of insolvent debtors		Subaccounts are opened for each debtor whose debt has been written off	The account is used to record debts that were written off at the end of the statute of limitations. By law, they are listed on the balance sheet for another 5 years.
008 Security for obligations and payments received		Subaccounts can be opened for each received collateral	The account is used to record collateral that is received against liabilities or goods
009 Security for obligations and payments issued		Sub-accounts can be opened for each issued collateral	The account is used to record collateral issued by the company to repay its obligations
010 Depreciation of fixed assets		Subaccounts can be opened for each object	The account is used to accumulate information about the depreciation of the housing stock, improvement facilities, etc.
011 Leased property, plant and equipment		Subaccounts can be opened by tenants or by fixed assets	The account is designated for the bookkeeping of fixed assets that were leased, if under the agreement they must be accounted for on the balance sheet of the lessee

Account 10 "Materials" is intended to summarize information on the availability and movement of raw materials, materials, fuel, spare parts, inventory and household accessories, containers, etc. values ​​of the organization (including those in transit and processing).

Materials are accounted for on account 10 "Materials" at the actual cost of their purchase (procurement) or discount prices.

Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected in account 10 "Materials", during this year (before the preparation of the annual accounting estimate) are taken into account at the planned cost. After drawing up the annual accounting estimate, the planned cost of materials is adjusted to the actual cost.

When accounting for materials at discount prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of values ​​at these prices and the actual cost of acquisition (procurement) of values ​​is reflected on account 16 "Variation in the cost of materials".

Subaccounts can be opened to account 10 "Materials":

• 10-1 "Raw materials and materials";
• 10-2 "Purchased semi-finished products and components, structures and parts";
• 10-3 "Fuel";
• 10-4 "Containers and container materials";
• 10-5 "Spare parts";
• 10-6 "Other materials";
• 10-7 "Materials outsourced for processing";
• 10-8 "Building materials";
• 10-9 "Inventory and household accessories";
• 10-10 "Special equipment and special clothing in stock";
• 10-11 "Special equipment and special clothing in operation", etc.

Subaccount 10-1 "Raw materials and materials" takes into account the presence and movement of: raw materials and basic materials (including construction - from contractors) that are part of the manufactured products, forming its basis, or are necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance production process; agricultural products prepared for processing, etc.

Subaccount 10-2 "Purchased semi-finished products and components, structures and parts" takes into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts from contractors) purchased for completing manufactured products (construction), which require processing or assembly costs. Products purchased for a complete set, the cost of which is not included in the cost of production, are accounted for on account 41 "Goods".

Organizations engaged in the performance of research, design and technological work, acquiring on the side the special equipment, tools, fixtures and other devices necessary for them as components for carrying out these works on a specific research or design topic, take these values ​​into account on subaccount 10 -2 "Purchased semi-finished products and components, structures and parts".

Subaccount 10-3 "Fuel" takes into account the presence and movement of oil products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, power generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

Subaccount 10-4 "Containers and container materials" takes into account the presence and movement of all types of containers (except for those used as household inventory), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, hoop iron and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products, are accounted for on subaccount 10-1 "Raw materials and materials".

Organizations engaged in trading activities account for containers under goods and empty containers on account 41 "Goods".

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 production of repairs, replacement of worn-out parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, assemblies, units, created in the repair departments of organizations, at technical exchange offices and repair plants.

Car tires (tire, tube and rim tape) on wheels and in stock when vehicle included in its initial cost are accounted for within property, plant and equipment.

Subaccount 10-6 "Other materials" takes into account the presence and movement of production wastes (stumps, trimmings, shavings, etc.); incorrigible marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, waste materials); used tires and waste rubber, etc. Waste from production and secondary material values ​​used as solid fuel are accounted for on subaccount 10-3 "Fuel".

On subaccount 10-7 "Materials transferred for processing to the outside", the movement of materials transferred for processing to the outside is taken into account, the cost of which is subsequently included in the production costs of the products obtained from them. Recycling costs paid by third parties and individuals are charged directly to the debit of the invoices that account for items received from recycling.

Subaccount 10-8 "Building materials" is used by organizations-developers. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of building parts, for the construction and decoration of structures and parts of buildings and structures, building structures and parts, as well as other material values ​​necessary for the needs of construction (explosive substances, etc.).

Subaccount 10-9 "Inventory and household accessories" takes into account the presence and movement of inventory, tools, household accessories and other means of labor, which are included in the funds in circulation.

Subaccount 10-10 "Special equipment and special clothing in the warehouse" is intended to account for the receipt, availability and movement of special tools, special devices, special equipment and special clothing located in the organization's warehouses or in other storage locations.

Subaccount 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the manufacture of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of a special tool, special devices, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounting accounts, and the write-off of the residual value of objects in case of their early retirement in correspondence with the debit of the account for accounting for other income and expenses.

Organizations engaged in the production of agricultural products can open separate subaccounts for account 10 "Materials" to account for: seeds, planting material and feed (purchased and self-produced); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" or without using them.

If the organization uses accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" on the basis of the suppliers' settlement documents received by the organization, an entry is made on the debit of account 15 "Preparation and acquisition of material assets" and the credit of accounts 60 "Settlements from suppliers and contractors ", 20" Main production ", 71" Settlements with accountable persons ", etc. depending on where these or those values ​​came from, and on the nature of the costs of procurement and delivery of materials to the organization. In this case, an entry on the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors" is made regardless of when the materials arrived at the organization - before or after receiving the supplier's settlement documents.

The posting of materials actually received by the organization is reflected by an entry on the debit of account 10 "Materials" and the credit of account 15 "Procurement and acquisition of material assets".

If the organization does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", the posting of materials is reflected by an entry on the debit of account 10 "Materials" and credit of accounts 60 "Settlements with suppliers and contractors", 20 " Main production ", 23" Auxiliary production ", 71" Settlements with accountable persons ", 76" Settlements with various debtors and creditors ", etc. depending on where these or those values ​​came from, and on the nature of the costs of procurement and delivery of materials to the organization. In this case, materials are accepted for accounting regardless of when they were received - before or after receiving the supplier's settlement documents.

The cost of materials remaining on the way at the end of the month or not taken out from the suppliers' warehouses at the end of the month is reflected in the debit of account 10 "Materials" and the credit of account 60 "Settlements with suppliers and contractors" (without posting these values ​​to the warehouse).

The actual consumption of materials in production or for other business purposes is reflected in the credit of account 10 "Materials" in correspondence with accounts for accounting for production costs (sales costs) or other relevant accounts.

Upon disposal of materials (sale, write-off, transfer free of charge, etc.), their cost is written off to the debit of account 91 "Other income and expenses".

Analytical accounting for account 10 "Materials" is carried out at the places of storage of materials and their individual names (types, grades, sizes, etc.).

Account 10 "Materials"
corresponds with accounts:

on debit:

on a loan:

10 "Materials" 15 "Procurement and acquisition of material values" 20 "Main production" 23 "Auxiliary facilities" 28 "Defect in production" 40 "Release of products (works, services)" 41 "Products" 43 "Finished goods" 44 "Costs of sale" 60 "Settlements with suppliers and contractors" 66 "Settlements on short-term credits and loans" 67 "Settlements for long-term loans and borrowings" 68 "Calculations of taxes and duties" 71 "Settlements with accountable persons" 75 "Settlements with founders" 76 "Settlements with different debtors and creditors" 80 "Share capital" 86 "Targeted financing" 91 "Other income and expenses" 97 "Prepaid expenses" 99 "Profit and Loss"

08 "Investments in non-current assets" 10 "Materials" 20 "Main production" 23 "Auxiliary facilities" 25 "Overhead costs" 26 "General expenses" 28 "Defect in production" 29 "Service industries and facilities" 44 "Costs of sale" 45 "Goods shipped" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 80 "Share capital" 91 "Other income and expenses" 94 "Shortages and losses from damage to values" 97 "Prepaid expenses" 99 "Profit and Loss"

Account 77 "Deferred tax liabilities"

Account 77 "Deferred tax liabilities" is intended to summarize information on the existence and movement of deferred tax liabilities.

Deferred tax liabilities are taken into account in the amount determined as the product of taxable temporary differences arising in the reporting period by the income tax rate in effect at the reporting date.

On the credit of account 77 "Deferred tax liabilities" in correspondence with the debit of the account the deferred tax is reflected, which reduces the amount of the conditional expense (income) of the reporting period.

The debit of account 77 "Deferred tax liabilities" in correspondence with the credit of account 68 "Calculations of taxes and fees" reflects a decrease or full repayment of deferred tax liabilities, on account of accruals of income tax for the reporting period.

The deferred tax liability upon disposal of the asset or the type of liability for which it was accrued is debited from the debit of account 77 "Deferred tax liabilities" to the credit of account 99 "Profits and losses".

Analytical accounting of deferred tax liabilities is carried out by types of assets or liabilities in the assessment of which a taxable temporary difference has arisen.

Account 77 of the accounting entry "Deferred tax liabilities" corresponds with the accounts:

78

AP
On-farm settlements
79

1. Settlements for allocated property
2. Settlements for current transactions
3. Settlements under a property trust agreement

Check

Account 79 "Intra-business settlements" is intended to summarize information on all types of settlements with branches, representative offices, departments and other separate divisions of the organization, allocated to separate balances (intra-balance calculations), in particular, settlements for allocated property, for mutual release of material assets, for the sale of products, works, services, the transfer of expenses for general management activities, wages to employees of departments, etc.

Sub-accounts can be opened to account 79 "Intra-business settlements":

• 79-1 "Settlements for the allocated property",
• 79-2 "Settlements on current transactions",
• 79-3 "Settlements under a property trust agreement", etc.

On subaccount 79-1 "Settlements for allocated property", the status of settlements with branches, representative offices, offices and other separate divisions of the organization, allocated to separate balance sheets, for the non-current and circulating assets transferred to them is taken into account.

The property allocated to the specified subdivisions is written off by the organization from account 01 “Fixed assets”, etc. to the debit of account 79 “Intra-business settlements”.

The property allocated by the organization to the specified subdivisions is taken into account by these subdivisions from the credit of account 79 "Internal settlements" to the debit of account 01 "Fixed assets", etc.

On subaccount 79-2 "Settlements for current transactions" the state of all other settlements of the organization with branches, representative offices, departments and other separate divisions allocated to separate balances is taken into account.

On subaccount 79-3 "Settlements under a property trust agreement", the status of settlements related to the execution of property trust contracts is taken into account. This subaccount is used to record settlements with the founder of management, trustee, as well as settlements for property transferred to trust, recorded on a separate balance sheet.

The property transferred to trust management is written off by the founder of the management from accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments", etc. to the debit of account 79 "Intrafarm settlements" (at the same time, a debit accounts, and the credit of account 79 "Intra-business settlements"). The property accepted by the trustee on a separate balance sheet is reflected in the debit of accounts 01 "Fixed assets", 04 "Intangible assets", 58 "Financial investments", etc. and the credit of account 79 "Intra-business settlements" 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets" and the credit of account 79 "Intrafarm settlements").

Upon termination of the contract of trust management of property and the return of property to the founder of the management, reverse entries are made. If the contract of trust management of property provides for other operations with property transferred to trust management, then the accounting of these operations is carried out in a general manner.

The transfer of funds to the account of the profit (income) owed to the founder of the management in a separate balance sheet is reflected in the credit of the accounts of funds and in the debit of account 79 "Intrafarm settlements". The funds received by the founder of the management on account of this profit (income) are credited to the debit of the accounts for accounting for monetary funds in correspondence with account 79 "Intrafarm settlements".

By the founder of the management, the amounts due from the trustee to compensate for losses caused by the loss or damage of property transferred to trust, as well as lost profits, are reflected in the debit of the account in correspondence with the credit of account 91 "Other income and expenses". Upon receipt by the founder of the management of these funds, the accounts for the accounting of funds are debited and account 76 "Settlements with various debtors and creditors" is credited.

Analytical accounting for account 79 "Intra-business settlements" is carried out for each branch, representative office, department or other separate division of the organization, allocated to a separate balance sheet, and settlements under contracts of trust management of property - for each contract.

Account 79 of the accounting of the entry "Intrafarm settlements" corresponds with the accounts:

By debit

On a loan

01 "Fixed assets" 02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 07 "Equipment for installation" 10 "Materials" 20 "Main production" 41 "Products" 43 "Finished goods" 44 "Costs of sale" 45 "Goods shipped" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 76 "Settlements with different debtors and creditors" 90 "Sales" 91 "Other income and expenses" 97 "Prepaid expenses" 99 "Profit and loss"

01 "Fixed assets" 02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing and fattening" 15 "Procurement and acquisition of material assets" 16 "Variation in value material values ​​" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 40 "Release of products (works, services)" 41 "Products" 43 "Finished goods" 44 "Costs of sale" 45 "Goods shipped" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 57 "Transfers on the way" 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 70 "Payments to staff on remuneration" 71 "Settlements with accountable persons" 76 "Settlements with different debtors and creditors" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 97 "Prepaid expenses" 99 "Profit and loss"

Section VII. Capital

Section VII. Capital

The accounts of this section are intended to summarize information about the state and movement of the capital of the organization.

P
Authorized capital
80

Account 80 "Authorized capital"

Account 80 "Authorized capital" is intended to summarize information about the state and movement of the authorized capital (share capital, authorized capital) of the organization.

The balance on account 80 "Authorized capital" must correspond to the size of the authorized capital, fixed in the constituent documents of the organization. Entries on account 80 "Authorized capital" are made during the formation of the authorized capital, as well as in cases of increase and decrease in capital only after making the appropriate changes to the constituent documents of the organization.

After the state registration of the organization, its authorized capital in the amount of contributions of the founders (participants) provided for constituent documents, is reflected in the credit of account 80 "Authorized capital" in correspondence with account 75 "Settlements with founders". The actual receipt of the founders' deposits is carried out on the credit of account 75 "Settlements with the founders" in correspondence with accounts for accounting for cash and other valuables.

Analytical accounting for account 80 "Authorized capital" is organized in such a way as to ensure the formation of information on the founders of the organization, stages of capital formation and types of shares.

Account 80 is also used to summarize information about the state and movement of deposits in common property under a simple partnership agreement. In this case, account 80 is called "Contributions of friends".

Property contributed by partners to a simple partnership on account of their contributions is credited to the debit of property accounting accounts (51 "Settlement accounts", 01 "Fixed assets", 41 "Goods", etc.) and the credit of account 80 "Contributions of partners". When the property is returned to the partners upon termination of the simple partnership agreement, reverse entries are made in the accounting records.

Analytical accounting for account 80 "Contributions of comrades" is maintained for each simple partnership agreement and each party to the agreement.

Account 80 of the accounting of the entry "Authorized capital" corresponds with accounts:

By debit

On a loan

01 "Fixed assets" 04 "Intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Products" 43 "Finished goods" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 58 "Financial investments" 75 "Settlements with founders" 81 "Own shares (shares)" 84 "Retained earnings (uncovered loss)"

01 "Fixed assets" 03 "Profitable investments in material assets" 04 "Intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Products" 43 "Finished goods" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 58 "Financial investments" 75 "Settlements with founders" 83 "Additional capital" 84 "Retained earnings (uncovered loss)"

A
Own shares (shares) 81

Account 81 "Own shares (shares)"

Account 81 "Own shares (stakes)" is intended to summarize information on the presence and movement of own shares redeemed by the joint-stock company from shareholders for their subsequent resale or cancellation. Other business companies and partnerships use this account to record the share of a participant acquired by the company or partnership itself for transfer to other participants or third parties.

When a joint-stock or other company (partnership) buys out his shares (shares) from a shareholder (participant) in the accounting for the amount of actual costs, an entry is made on the debit of account 81 "Own shares (shares)" and on the credit of cash accounts.

The cancellation of the own shares repurchased by the joint-stock company is carried out on the credit of account 81 "Own shares (stakes)" and the debit of account 80 "Authorized capital" after the company has completed all the stipulated procedures. The difference arising in this case on account 81 "Own shares (stakes)", the difference between the actual costs of redemption of shares (stakes) and their par value is charged to account 91 "Other income and expenses".

Account 81 of the accounting of the entry "Own shares (shares)" corresponds with accounts:

P
Reserve capital
82

Account 82 "Reserve capital"

Account 82 "Reserve capital" is intended to summarize information about the state and movement of the reserve capital.

Deductions to the reserve capital from profit are reflected in the credit of account 82 "Reserve capital" in correspondence with account 84 "Retained earnings (uncovered loss)".

The use of funds of reserve capital is accounted for in the debit of account 82 "Reserve capital" in correspondence with accounts:

• 84 "Retained earnings (uncovered loss)" - in terms of amounts reserve fund directed to cover the loss of the organization for the reporting year;
• or - in terms of the amounts allocated for the redemption of the bonds of the joint-stock company.

Account 82 of the accounting entry "Reserve capital" corresponds with accounts:

P
Extra capital
83

Account 83 "Additional capital"

Account 83 "Additional capital" is intended to summarize information about the additional capital of the organization.

The credit of account 83 "Additional capital" reflects:

• the increase in the value of non-current assets, revealed by the results of their revaluation, - in correspondence with the accounts of assets, for which the increase in value was determined;
• the amount of the difference between the selling and par value of shares received in the process of forming the authorized capital of a joint-stock company (when the company is founded, with a subsequent increase in the authorized capital) through the sale of shares at a price exceeding the par value - in correspondence with account 75 "Settlements with founders" ...

The amounts referred to the credit of account 83 "Additional capital", as a rule, are not written off. Debit entries on it can take place only in the following cases:

• repayment of the amounts of reduction in the value of non-current assets, revealed as a result of its revaluation, - in correspondence with the accounts of assets for which the decline in value was determined;
• direction of funds to increase the authorized capital - in correspondence with account 75 "Settlements with founders" or account 80 "Authorized capital";
• distribution of amounts between the founders of the organization - in correspondence with account 75 "Settlements with founders", etc.

Analytical accounting for account 83 "Additional capital" is organized in such a way as to ensure the formation of information on the sources of education and areas of use of funds.

Account 83 of the accounting of the entry "Additional capital" corresponds with accounts:

AP
Retained earnings (uncovered loss)
84

Account 84 "Retained earnings (uncovered loss)"

Account 84 "Retained earnings (uncovered loss)" is intended to summarize information about the presence and movement of the amounts of retained earnings or uncovered loss of the organization.

The amount of net profit of the reporting year is written off by the final turnovers of December on the credit of account 84 "Retained earnings (uncovered loss)" in correspondence with account 99 "Profits and losses". The amount of the net loss of the reporting year is written off by the final turnovers of December to the debit of account 84 "Retained earnings (uncovered loss)" in correspondence with account 99 "Profits and losses".

Sending part of the profit of the reporting year to the payment of income to the founders (participants) of the organization based on the results of the approval of the annual accounting statements reflected in the debit of account 84 "Retained earnings (uncovered loss)" and the credit of accounts 75 "Settlements with founders" and 70 "Settlements with staff on remuneration". A similar entry is made when interim income is paid.

Write-off from balance sheet loss of the reporting year is reflected in the credit of account 84 "Retained earnings (uncovered loss)" in correspondence with accounts:

• 80 "Authorized capital" - when bringing the amount of the authorized capital to the value net assets organizations;
• 82 "Reserve capital" - when using reserve capital funds to repay the loss;
• 75 "Settlements with founders" - when the loss of a simple partnership is repaid at the expense of targeted contributions of its participants, etc.

Analytical accounting for account 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the directions of use of funds. At the same time, in the analytical accounting, retained earnings funds used as financial support for the production development of the organization and other similar measures for the acquisition (creation) of new property and not yet used can be divided.

84 accounting account of the transaction "Retained earnings (uncovered loss)" corresponds with accounts:

85

AP
Special-purpose financing
86
By type of financing

Account 86 "Target financing"

Account 86 "Target financing" is intended to summarize information on the movement of funds intended for the implementation of targeted activities, funds received from other organizations and individuals, budget funds and etc.

Targeted funds received as sources of financing for certain activities are reflected in the credit of account 86 “Target financing” in correspondence with account 76 “Settlements with various debtors and creditors”.

The use of targeted financing is reflected in the debit of account 86 “Target financing” in correspondence with accounts: 20 “Main production” or 26 “General business expenses” - when directed funds of targeted financing for the maintenance of a non-profit organization; 83 "Additional capital" - when using targeted financing received in the form of investment funds; 98 "Deferred income" - when sending commercial organization budget funds to finance expenses, etc.

Analytical accounting for account 86 "Target financing" is carried out according to the purpose of earmarked funds and in the context of their sources.

Account 86 of the accounting entry "Target financing" corresponds with accounts:

87



88



89

Section VIII. Financial results

Section VIII. Financial results

The accounts of this section are intended to summarize information about the income and expenses of the organization, as well as to identify the final financial result of the organization's activities for the reporting period.

AP
Sales
90

1. Revenue
2. Cost of sales
3. Value added tax
4. Excise taxes
5. Profit / loss from sales

Account 90 "Sales"

Account 90 "Sales" is intended to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result of them. This account reflects, in particular, revenue and cost of:

• finished products and semi-finished products of our own production;
• works and services of an industrial nature;
• works and services of a non-industrial nature;
• purchased products (purchased for completing);
• construction, assembly, design and survey, geological exploration, research, etc. work;
• goods;
• services for the transportation of goods and passengers;
• transport and forwarding and loading and unloading operations;
• communication services;
• provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement (when this is the subject of the organization's activities);
• granting for a fee the rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is the subject of the organization's activities);
• participation in the authorized capital of other organizations (when this is the subject of the organization's activities), etc.

When recognized in accounting, the amount of proceeds from the sale of goods, products, performance of work, provision of services, etc. is reflected in the credit of account 90 "Sales" and the debit of account 62 "Settlements with buyers and customers". At the same time, the cost of goods sold, products, works, services, etc. is debited from the credit of accounts 43 "Finished goods", 41 "Goods", 44 "Expenses for sale", 20 "Main production", etc. to the debit of account 90 "Sales" ...

In organizations engaged in the production of agricultural products, the credit of account 90 "Sales" reflects the proceeds from the sale of products (in correspondence with account 62 "Settlements with buyers and customers"), and on debit - its planned cost (during the year, when the actual cost not identified) and the difference between the planned and actual cost of products sold (at the end of the year). Planned cost sold products, as well as the amount of differences are written off to the debit of account 90 "Sales" (or reversed) in correspondence with the accounts on which these products were recorded.

In organizations engaged in retail trade and keeping records of goods at sales prices, the credit of account 90 "Sales" reflects the sales value of the goods sold (in correspondence with the accounts of cash and settlements), and in debit - their book value (in correspondence with the account 41 "Goods") with the simultaneous reversal of the amounts of discounts (capes) related to the goods sold (in correspondence with account 42 "Trade margin").

Sub-accounts can be opened to account 90 "Sales":

• 90-1 "Revenue";
• 90-2 "Cost of sales";
• 90-3 "Value Added Tax";
• 90-4 "Excise";
• 90-9 "Profit / loss from sales".

Subaccount 90-1 "Revenue" records receipts of assets recognized as revenue.

On subaccount 90-2 "Cost of sales", the cost of sales is taken into account, for which revenue is recognized on subaccount 90-1 "Revenue".

Subaccount 90-3 "Value added tax" takes into account the amount of value added tax due to be received from the buyer (customer).

Subaccount 90-4 "Excise" takes into account the amount of excise taxes included in the price of products (goods) sold.

Organizations - payers of export duties can open subaccount 90-5 "Export duties" to account 90 "Sales" to record the amounts of export duties.

Subaccount 90-9 "Profit / loss from sales" is designed to identify the financial result (profit or loss) from sales for the reporting month.

Entries on subaccounts 90-1 “Revenue”, 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise” are made cumulatively during the reporting year. Monthly comparison of the aggregate debit turnover for subaccounts 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excise" and credit turnover for subaccount 90-1 "Revenue" is determined financial results(profit or loss) from sales for the reporting month. This financial result is written off monthly (final turnovers) from subaccount 90-9 "Profit / loss from sales" to account 99 "Profits and losses". Thus, the synthetic account 90 "Sales" has no balance at the reporting date.

At the end of the reporting year, all sub-accounts opened to account 90 “Sales” (except for sub-account 90-9 “Profit / loss from sales”) are closed by internal records to sub-account 90-9 “Profit / loss from sales”.

Analytical accounting for account 90 "Sales" is maintained for each type of goods sold, products, works performed, services rendered, etc. In addition, analytical accounting for this account can be kept by sales regions and other areas necessary for managing the organization.

Account 90 of the accounting of the transaction "Sales" corresponds with accounts:

By debit

On a loan

11 "Animals for growing and fattening" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 26 "General expenses" 29 "Service industries and farms" 40 "Release of products (works, services)" 41 "Products" 42 "Trade margin" 43 "Finished goods" 44 "Costs of sale" 45 "Goods shipped" 58 "Financial investments" 68 "Calculations of taxes and fees" 79 "On-farm settlements" 99 "Profit and loss"

46 "Completed stages of work in progress" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 57 "Transfers on the way" 62 "Settlements with buyers and customers" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 98 "Deferred income" 99 "Profit and loss"

AP
Other income and expenses
91

1. Other income
2. other expenses
3. Balance of other income and expenses

Account 91 "Other income and expenses"

Account 91 "Other income and expenses" is designed to summarize information about other income and expenses of the reporting period.

On the credit of account 91 "Other income and expenses" during the reporting period, the following are reflected:

• receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets - in correspondence with the accounts of settlements or monetary funds;
• receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property - in correspondence with accounts for accounting settlements or monetary funds;
• 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;
• profit received by the organization under a simple partnership agreement - in correspondence with account 76 "Settlements with various debtors and creditors" (subaccount "Settlements for dividends and other income due");
• receipts related to the sale and other write-off of fixed assets and other assets other than cash in Russian currency, products, goods - in correspondence with accounts of settlements or cash;
• receipts from operations with tare - in correspondence with tare and settlement accounts;
• interest received (to be received) for the provision of funds for use by the organization, as well as interest for the use by a credit institution of funds that are on the account of the organization with this credit institution - in correspondence with the accounts of financial investments or funds;
• fines, penalties, forfeits for violation of the terms of contracts, received or acknowledged to be received - in correspondence with accounts of settlements or monetary funds;
• receipts associated with the gratuitous receipt of assets - in correspondence with the account for accounting for deferred income;
• receipts in compensation for losses caused to the organization - in correspondence with settlement accounts;
• profit of previous years, revealed in the reporting year - in correspondence with the accounts of settlements;
• sums accounts payable for which the term has expired limitation period, - in correspondence with accounts payable;
• Other income.

The debit of account 91 "Other income and expenses" during the reporting period reflects:

• costs associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as costs associated with participation in the authorized capital of other organizations - in correspondence with expense accounts;
• residual value assets for which depreciation is charged, and the actual cost of other assets written off by the organization - in correspondence with the accounting accounts of the corresponding assets;
• expenses related to the sale, disposal and other write-off of fixed assets and other assets other than cash in Russian currency, goods, products - in correspondence with cost accounting accounts;
• expenses on operations with packaging - in correspondence with expense accounts;
• interest paid by the organization for the provision of funds (credits, loans) to it for use - in correspondence with accounts of settlements or monetary funds;
• costs associated with payment for services provided credit institutions, - in correspondence with settlement accounts;
• fines, penalties, forfeits for violation of the terms of l agreements, paid or recognized for payment - in correspondence with accounts for accounting settlements or monetary funds;
• expenses for the maintenance of production facilities and facilities that are on conservation - in correspondence with cost accounting accounts;
• reimbursement of losses caused by the organization - in correspondence with settlement accounts;
• losses of previous years recognized in the reporting year - in correspondence with accounts for accounting calculations, depreciation charges, etc .;
• deductions to reserves for the depreciation of investments in securities, for the depreciation of material assets, for doubtful debts - in correspondence with the accounts of these reserves;
• the amount of accounts receivable for which the limitation period has expired, other debts that are unrealistic for collection - in correspondence with accounts receivable;
• exchange rate differences - in correspondence with accounts for accounting for monetary funds, financial investments, settlements, etc .;
• expenses related to the consideration of cases in courts - in correspondence with accounts for accounting settlements, etc .;
• other expenses.

Sub-accounts can be opened to account 91 "Other income and expenses":

• 91-1 "Other income";
• 91-2 "Other expenses";
• 91-9 "Balance of other income and expenses".

On subaccount 91-1 "Other income" receipts of assets recognized as other income are taken into account.

On subaccount 91-2 "Other expenses" other expenses are taken into account.

Sub-account 91-9 "Balance of other income and expenses" is designed to identify the balance of other income and expenses for the reporting month.

Entries on sub-accounts 91-1 "Other income" and 91-2 "Other expenses" are made cumulatively during the reporting year. Monthly comparison of debit turnover on subaccount 91-2 "Other expenses" and credit turnover on subaccount 91-1 "Other income" determines the balance of other income and expenses for the reporting month. This balance is written off monthly (final turnovers) from subaccount 91-9 "Balance of other income and expenses" to account 99 "Profits and losses". Thus, the synthetic account 91 "Other income and expenses" has no balance at the reporting date.

At the end of the reporting year, all sub-accounts opened to account 91 "Other income and expenses" (except for sub-account 91-9 "Balance of other income and expenses") are closed by internal records on sub-account 91-9 "Balance of other income and expenses".

Analytical accounting for account 91 "Other income and expenses" is kept for each type of other income and expenses. Moreover, the construction analytical accounting for other income and expenses related to the same financial, business transaction, should provide the ability to identify the financial result for each transaction.

Account 91 of the accounting entry "Other income and expenses" corresponds with accounts:

By debit

On a loan

01 "Fixed assets" 02 "Depreciation of fixed assets" 03 "Profitable investments in material assets" 04 "Intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 28 "Defect in production" 29 "Service industries and farms" 58 "Financial investments" 60 "Settlements with suppliers and contractors" 66 "Settlements for short-term credits and loans" 67 "Settlements for long-term loans and borrowings" 68 "Settlements with the budget" 70 "Payments to staff on remuneration" 71 "Settlements with accountable persons" 73 "Payments to personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 81 "Own shares (shares)" 98 "Deferred income" 99 "Profit and loss"

07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing and fattening" 14 "Provisions for depreciation of material assets" 15 "Procurement and acquisition of material assets" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 28 "Defect in production" 29 "Service industries and farms" 41 "Products" 43 "Finished goods" 45 "Goods shipped" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 57 "Transfers on the way" 58 "Financial investments" 59 "Provisions for impairment of investments in securities" 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 63 "Provisions for doubtful debts" 66 "Settlements for short-term credits and loans" 67 "Settlements for long-term loans and borrowings" 71 "Settlements with accountable persons" 73 "Payments to personnel for other operations" 75 "Settlements with founders" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 81 "Own shares (shares)" 98 "Deferred income" 99 "Profit and loss"

92



93

A
Shortages and losses from damage to values
94

Account 94 "Shortages and losses from damage to values"

Account 94 "Shortages and losses from damage to valuables" is intended to summarize information on the amounts of shortages and losses from damage to material and other valuables (including cash) 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, the loss of values ​​resulting from natural Disasters, are credited to account 99 “Profits and losses” as losses of the reporting year (uncompensated losses from natural disasters).

On the debit of account 94 "Shortages and losses from damage to valuables" are given:

• for missing or completely damaged inventory items - their actual cost;
• for missing or completely damaged fixed assets - their residual value (initial cost less the amount of accrued depreciation);
• for partially damaged material values ​​- the amount of determined losses, etc.

For shortages and damage to values, entries are made on the debit of account 94 "Shortages and losses from damage to values" from the credit of the accounting accounts of the named values.

When the buyer, when accepting the values ​​received from the suppliers, reveals a shortage or damage, then the amount of the shortage within the limits provided for in the contract values, the buyer charges upon posting the values ​​into the debit of account 94 "Shortages and losses from damage to values" from the credit of account 60 "Settlements with suppliers and contractors ", and the amount of losses in excess of the amounts stipulated in the contract, presented to suppliers or a transport organization, into the debit of account 76" Settlements with various debtors and creditors "(subaccount" Settlements for claims ") from the credit of account 60" Settlements with suppliers and contractors " ... If the court refuses to recover the amounts of losses from suppliers or transport organizations, the amount previously attributed to the debit of account 76 "Settlements with various debtors and creditors" (subaccount "Settlements on claims") is debited to account 94 "Shortages and losses from damage to values".

When the court makes a decision to recover from the supplier the amounts of shortages and losses of values ​​in excess of the amounts stipulated in the contract in the supplier's accounting records, the sales amount previously reflected in the debit of accounts 62 "Settlements with buyers and customers" or 51 "Current accounts", 52 "Currency accounts" and the credit of account 90 "Sales" is reversed for the amount of shortfalls and losses collected by the buyer. At the same time, the specified amount is reflected in a regular entry on the debit of accounts 62 "Settlements with buyers and customers" or 51 "Settlement accounts", 52 "Currency accounts" and the credit of account 76 "Settlements with various debtors and creditors". When transferring amounts to the buyer, account 76 "Settlements with various debtors and creditors" is debited in correspondence with account 51 "Settlement accounts". The supplier must also reverse the turnovers on the debit of account 90 "Sales" and credit of account 43 "Finished goods". The amount recovered in this way on account 43 “Finished products” is then debited to the debit of account 94 “Shortages and losses from damage to values”.

On the credit of account 94 "Shortages and losses from damage to valuables", the write-off is reflected:

• shortages and damage to valuables within the limits stipulated in the contract - to the accounts of material assets (when they are revealed during procurement) or within the norms of natural loss - costs of production and costs of sale (when they are revealed during storage or sale);
• shortages of valuables in excess of the values ​​(norms) of loss, losses from damage - to the debit of account 73 "Settlements with personnel for other operations" (subaccount "Settlements for compensation for material damage");
• shortages of valuables in excess of the values ​​(norms) of loss and losses from damage to valuables in the absence of specific perpetrators, as well as shortages of inventory items, the recovery of which was refused by the court due to the groundlessness of claims, - to account 91 "Other income and expenses".

On the credit of account 94 "Shortages and losses from damage to valuables", the amounts are reflected in the amounts and values ​​taken into account in the debit of the specified account. At the same time, missing or damaged material values ​​are written off to the accounts for accounting for production costs (sales costs) at their actual cost.

When recovering from the guilty persons the cost of missing valuables, the difference between the value of missing valuables credited to account 73 "Settlements with personnel for other operations" and their value reflected on account 94 "Shortages and losses from damage to valuables" is credited to account 98 " Revenue of the future periods". As the amount owed from him is recovered from the guilty person, the specified difference is debited from account 98 "Deferred income" in correspondence with account 91 "Other income and expenses".

Deficiencies in valuables 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 the guilty persons, are reflected in the debit of account 94 "Deficiencies and losses from damage to valuables" and the credit of account 98 "Income future periods ". At the same time, these amounts are debited to account 73 "Settlements with personnel for other operations" (subaccount "Calculations for compensation for material damage") and credited account 94 "Shortages and losses from damage to valuables". As the debt is repaid, account 91 "Other income and expenses" is credited and account 98 "Deferred income" is debited.

Account 94 of the accounting of the entry "Shortages and losses from damage to valuables" corresponds with the accounts:

By debit

On a loan

01 "Fixed assets" 03 "Profitable investments into material values ​​" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing and fattening" 16 "Deviation in the value of material assets" 19 "Value added tax on acquired values" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Products" 42 "Trade margin" 43 "Finished goods" 44 "Costs of sale" 45 "Goods shipped" 50 "Cashier" 60 "Settlements with suppliers and contractors" 71 "Settlements with accountable persons" 73 "Payments to personnel for other operations" 76 "Settlements with different debtors and creditors" 98 "Deferred income" 99 "Profit and loss"

08 "Investments in non-current assets" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 "Costs of sale" 70 "Payments to staff on remuneration" 73 "Payments to personnel for other operations" 86 "Targeted financing" 91 "Other income and expenses" 99 "Profit and loss"

95

P
Provisions for future expenses
96
By types of reserves

Account 96 "Reserves for future expenses"

Account 96 "Reserves for future expenses" is designed to summarize information on the state and movement of amounts reserved for the purpose of even inclusion of expenses in production costs and sales costs. In particular, this account may reflect the following amounts:

• the upcoming payment of vacations (including payments for social insurance and security) to employees of the organization;
• for the payment of annual remuneration for the length of service;
• production costs for preparatory work due to the seasonal nature of production;
• for the repair of fixed assets;
• forthcoming costs for land reclamation and other environmental protection measures;
• for warranty repair and warranty service.

Reservation of certain amounts is reflected in the credit of account 96 "Reserves for future expenses" in correspondence with accounts for accounting for production costs and sales costs.

Actual expenses for which a reserve was previously formed are debit to account 96 "Provisions for future expenses" in correspondence, in particular, with accounts: 70 "Payments to staff for wages" - for the amount of remuneration to employees during the vacation and annual remuneration for the length of service; 23 "Auxiliary production" - for the cost of repair of fixed assets performed by a division of the organization, etc.

The correctness of the formation and use of the amounts for a particular reserve is periodically (and at the end of the year) checked according to the data of estimates, calculations, etc. and corrected if necessary.

Analytical accounting for account 96 "Reserves for future expenses" is carried out in separate reserves.

Account 96 of the accounting entry "Reserves for future expenses" corresponds with accounts:

By debit	On a loan
23 "Auxiliary production" 28 "Defect in production" 29 "Service industries and farms" 51 "Settlement accounts" 52 "Currency accounts" 69 "Calculations for social insurance and security" 70 "Payments to staff on remuneration" 76 "Settlements with different debtors and creditors" 91 "Other income and expenses" 97 "Prepaid expenses" 99 "Profit and loss"	08 "Investments in non-current assets" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 "Costs of sale" 97 "Prepaid expenses"

A
Future spending
97
By types of reserves

Account 97 "Prepaid expenses"

Account 97 "Expenses of future periods" is intended to summarize information about expenses incurred in this reporting period, but related to future reporting periods. In particular, this account may reflect the costs associated with mining and preparatory work; preparatory work for production due to their seasonal nature; development of new industries, installations and units; land reclamation and other environmental protection measures; repair of fixed assets unevenly performed throughout the year (when the organization does not create an appropriate reserve or fund), etc.

Expenses recorded on account 97 "Deferred expenses" are written off to the debit of accounts 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General business expenses", 44 "Sales expenses", etc.

Analytical accounting for account 97 "Deferred expenses" is carried out by type of expenses.

Account 97 of the accounting entry "Deferred expenses" corresponds with accounts:

By debit

On a loan

02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 10 "Materials" 16 "Deviation in the value of material assets" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 41 "Products" 43 "Finished goods" 60 "Settlements with suppliers and contractors" 69 "Calculations for social insurance and security" 70 "Payments to staff on remuneration" 71 "Settlements with accountable persons" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 96 "Provisions for future expenses"

08 "Investments in non-current assets" 10 "Materials" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 "Costs of sale" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 96 "Provisions for future expenses" 99 "Profit and loss"

P
revenue of the future periods
98

1. Deferred income
2. Gratuitous receipts
3. Upcoming receipts of arrears for shortages identified in previous years
4. The difference between the amount to be recovered from the perpetrators and the carrying amount for the shortfall in valuables

Account 98 "Deferred income"

Account 98 "Deferred Income" is intended to summarize information on income received (accrued) in the reporting period, but related to future reporting periods, as well as forthcoming receipts of arrears for shortages identified in the reporting period for previous years, and the differences between the amount, subject to recovery from the guilty persons, and the value of valuables accepted for accounting when shortages and damage are detected.

Subaccounts can be opened to account 98 "Deferred income":

• 98-1 "Income received for future periods",
• 98-2 "Gratuitous receipts",
• 98-3 "Upcoming receipts of arrears for shortages identified in previous years",
• 98-4 "The difference between the amount to be recovered from the perpetrators and the book value for the shortfall in valuables", etc.

Subaccount 98-1 "Income received on account of future periods" takes into account the movement of income received in the reporting period, but relating to future reporting periods: rent or apartment rent, payment for public Utilities, revenue for freight traffic, for the carriage of passengers on monthly and quarterly tickets, subscription fees for the use of communications, etc.

On the credit of account 98 "Deferred income" in correspondence with accounts for accounting for cash or settlements with debtors and creditors, the amount of income related to future reporting periods is reflected, and on debit - the amount of income transferred to the corresponding accounts at the onset of the reporting period, to which these incomes are attributed.

Analytical accounting for subaccount 98-1 "Income received in future periods" is maintained for each type of income.

Subaccount 98-2 "Gratuitous receipts" takes into account the value of assets received by the organization free of charge.

On the credit of account 98 "Deferred income" in correspondence with accounts 08 "Investments in non-current assets" and others are reflected market price assets received free of charge, and in correspondence with account 86 "Target financing" - the amount of budgetary funds allocated by a commercial organization to finance costs. The amounts recorded on account 98 "Deferred income" are debited from this account on the credit of account 91 "Other income and expenses":

• for fixed assets received free of charge - as depreciation is charged;
• for other material assets received free of charge - as they are written off to the accounts for accounting for production costs (sales costs).

Analytical accounting for subaccount 98-2 "Gratuitous receipts" is carried out for each gratuitous receipt of values.

On subaccount 98-3 "Upcoming receipts of arrears for shortages identified in previous years", the movement of forthcoming receipts of arrears for shortages identified in the reporting period for past years is taken into account.

The credit of account 98 "Deferred income" in correspondence with account 94 "Shortages and losses from damage to valuables" reflects the amount of shortages of valuables identified in the previous reporting periods (before the reporting year), found guilty, or the amounts awarded to recovery on them by the court. At the same time, these amounts are credited to account 94 "Shortages and losses from damage to valuables" in correspondence with account 73 "Settlements with personnel for other operations" (subaccount "Settlements for compensation for material damage").

As the debt for shortfalls is repaid, account 73 "Settlements with personnel for other operations" is credited in correspondence with the accounts for accounting for funds while reflecting the amounts received on the credit of account 91 "Other income and expenses" (profits of previous years, revealed in the reporting year) and the debit of account 98 "Deferred income".

On subaccount 98-4 "The difference between the amount to be recovered from the guilty persons, and the cost for the shortage of valuables", the difference between the amount recovered from the guilty persons for the missing material and other valuables and the value recorded in the accounting of the organization is taken into account.

On the credit of account 98 "Deferred income" in correspondence with account 73 "Settlements with personnel for other operations" (subaccount "Settlements for compensation for material damage") reflects the difference between the amount to be recovered from the guilty persons and the cost of missing values. As the debt recorded on account 73 “Payments with personnel for other operations” is repaid, the corresponding amounts of the difference are written off from account 98 “Deferred income” in the credit of account 91 “Other income and expenses”.

Account 98 of the accounting of the entry "Deferred income" corresponds with accounts:

AP
Profit and loss
99

Account 99 "Profit and loss"

Account 99 “Profits and Losses” is intended to summarize information on the formation of the final financial result of the organization's activities in the reporting year.

The final financial result (net profit or net loss) is made up of the financial result from ordinary activities, as well as other income and expenses. The debit of account 99 "Profits and losses" reflects the losses (losses, expenses), and the credit - the profits (income) of the organization. Comparison of debit and credit turnovers for the reporting period shows the final financial result of the reporting period.

Account 99 “Profits and Losses” during the reporting year reflects:

• profit or loss from ordinary activities - in correspondence with account 90 "Sales";
• the balance of other income and expenses for the reporting month - in correspondence with account 91 "Other income and expenses";
• the amount of the accrued contingent expense for income tax, permanent liabilities and payments for recalculations for this tax from the actual profit, as well as the amount of tax sanctions due - in correspondence with account 68 "Calculations of taxes and fees".

At the end of the reporting year, when drawing up the annual financial statements, account 99 “Profits and losses” is closed. In this case, with the final entry in December, the amount of net profit (loss) of the reporting year is debited from account 99 "Profits and losses" in the credit (debit) of account 84 "Retained earnings (uncovered loss)".

The construction of analytical accounting for account 99 "Profits and losses" should provide the formation of the data necessary for drawing up a profit and loss statement. So recommends the chart of accounts 94n.

Account 99 of the accounting of the entry "Profit and loss" corresponds with accounts:

By debit

On a loan

01 "Fixed assets" 03 "Profitable investments in material assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for growing and fattening" 16 "Deviation in the value of material assets" 19 "Value added tax on acquired values" 20 "Main production" 21 "Semi-finished products of our own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 28 "Defect in production" 29 "Service industries and farms" 41 "Products" 43 "Finished goods" 44 "Costs of sale" 45 "Goods shipped" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 58 "Financial investments" 68 "Calculations of taxes and fees" 69 "Calculations for social insurance and security" 70 "Payments to staff on remuneration" 71 "Settlements with accountable persons" 73 "Payments to personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 97 "Prepaid expenses"

10 "Materials" 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 55 "Special accounts in banks" 60 "Settlements with suppliers and contractors" 73 "Payments to personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "On-farm settlements" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 94 "Shortages and losses from damage to values" 96 "Provisions for future expenses"

Off-balance sheet accounts

Off-balance sheet accounts

Off-balance sheet accounts in the new chart of accounts of accounting 2014-2015 are intended to summarize information on the presence and movement of values ​​temporarily in use or at the disposal of the organization (leased fixed assets, material assets in custody, in processing, etc.), conditional rights and obligations, as well as to monitor individual business transactions... The accounting of these objects is carried out according to a simple system.

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Leased fixed assets
001

Account 001 "Leased fixed assets"

Account 001 "Leased Fixed Assets" is intended to summarize information on the availability and movement of fixed assets leased by the organization.

The leased fixed assets are accounted for on account 001 "Leased fixed assets" in the valuation specified in the lease agreements.

Analytical accounting for account 001 "Leased fixed assets" is carried out by lessors, for each object of leased fixed assets (according to the inventory numbers of the lessor). Leased fixed assets located outside the Russian Federation are accounted for on account 001 "Leased fixed assets" separately.

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Inventories accepted for safekeeping 002

Account 002 "Inventories accepted for safekeeping"

Account 002 "Inventories accepted for safekeeping" is intended to summarize information about the presence and movement of inventories accepted for safekeeping.

Organizations-buyers take into account on account 002 "Inventories accepted for safekeeping" the values ​​accepted for storage in the following cases:

• receipt of inventory items from suppliers, for which the organization legally refused to accept payment claims invoices and their payment;
• receiving from suppliers unpaid inventory items that are prohibited from being spent under the terms of the contract until they are paid;
• acceptance of inventory items for safekeeping for other reasons.

Organizations-suppliers take into account on account 002 "Inventories accepted for safekeeping" purchased by buyers inventory items that are left in safekeeping, issued in safekeeping receipts, but not exported for reasons beyond the control of the organizations. Inventories are accounted for on account 002 “Inventories accepted for safekeeping” at the prices stipulated in the acceptance certificates or in the accounts of payment claims.

Analytical accounting for account 002 "Inventories accepted for safekeeping" is maintained by owner organization, by type, grade and storage location.

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Materials accepted for processing
003

Account 003 "Materials accepted for processing"

Account 003 "Materials accepted for processing" is intended to summarize information on the availability and movement of raw materials and materials of the customer, accepted for processing (raw materials supplied by the customer), not paid by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on the accounts for accounting for production costs, reflecting the costs associated with this (except for the cost of raw materials and materials of the customer). Raw materials and materials of the customer accepted for processing are accounted for on account 003 "Materials accepted for processing" at the prices stipulated in the contracts.

Analytical accounting for account 003 "Materials accepted for processing" is carried out according to customers, types, grades of raw materials and materials and their locations.

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Goods accepted for commission
004

Account 004 "Goods accepted for commission"

Account 004 "Goods accepted for commission" is intended to summarize information on the availability and movement of goods accepted for commission in accordance with the contract. This account is used by the commissioning organizations.

Goods accepted for commission are accounted for on account 004 "Goods accepted for commission" at the prices stipulated in acceptance certificates. Analytical accounting for account 004 "Goods accepted for commission" is carried out by types of goods and organizations (persons) - consignors.

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Equipment accepted for installation
005

Account 005 "Equipment accepted for installation"

Account 005 "Equipment accepted for installation" is intended to summarize information on the presence and movement of all types of equipment received by the organization from the customer for installation. This account is used by contractor organizations.

The equipment is accounted for on account 005 "Equipment accepted for installation" at the prices indicated by the customer in the accompanying documents.

Analytical accounting for account 005 "Equipment accepted for installation" is carried out for individual objects or units.

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Forms of strict reporting
006

Account 006 "Forms of strict reporting"

Account 006 "Forms of strict reporting" is intended to summarize information on the availability and movement of strict reporting forms stored and issued under the report - receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. ...

Forms of strict reporting are accounted for on account 006 "Forms of strict reporting" in a conditional assessment.

Analytical accounting for account 006 "Forms of strict reporting" is carried out for each type of forms of strict reporting and places of their storage.

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Debt of insolvent debtors written off at a loss
007

Account 007 "Debt of insolvent debtors written off at a loss"

Account 007 "Written off at a loss indebtedness of insolvent debtors" is intended to summarize information on the status of receivables written off at a loss due to the insolvency of debtors. This debt must be recorded on the balance sheet within five years from the date of write-off to monitor the possibility of its recovery in the event of a change in the property status of debtors.

Accounts 50 “Cashier”, 51 “Current accounts” or 52 “Currency accounts” in correspondence with account 91 “Other income and expenses” are debited for the amounts received in the order of collection of the debt previously written off at a loss. At the same time, off-balance sheet account 007 “Debt of insolvent debtors written off at a loss” is credited to the indicated amounts.

Analytical accounting for account 007 “Debt of insolvent debtors written off at a loss” is kept for each debtor, whose debt was written off at a loss, and for each debt written off at a loss.

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Security obligations and payments received
008

Account 008 "Security for obligations and payments received"

Account 008 “Security for obligations and payments received” is intended to summarize information on the availability and movement of guarantees received to secure the fulfillment of obligations and payments, as well as security received for goods transferred to other organizations (persons).

If the amount is not indicated in the guarantee, then for accounting it is determined based on the terms of the contract.

The amounts of collateral recorded on account 008 “Collateral for obligations and payments received” are written off as the debt is repaid.

Analytical accounting for account 008 “Security for obligations and payments received” is maintained for each security received.

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Security for obligations and payments issued
009

Account 009 "Security for obligations and payments issued"

Account 009 "Security for obligations and payments issued" is intended to summarize information on the availability and movement of issued guarantees in order to ensure the fulfillment of obligations and payments. If the amount is not indicated in the guarantee, then for accounting it is determined based on the terms of the contract.

The amounts of collateral recorded on account 009 "Collateral for obligations and payments issued" are written off as the debt is repaid.

Analytical accounting for account 009 “Security for obligations and payments issued” is kept for each issued security.

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Depreciation of fixed assets
010

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 facilities (forestry, road facilities, specialized structures for a navigable environment, etc.), as well as non-profit organizations by items of fixed assets. Depreciation for the specified objects is calculated at the end of the year according to the established rates of depreciation deductions.

When individual objects are disposed of (including sale, gratuitous transfer, etc.), the amount of depreciation for them is debited from account 010 "Depreciation of fixed assets".

Analytical accounting for account 010 "Depreciation of fixed assets" is carried out for each object.

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Leased property, plant and equipment
011

Account 011 "Fixed assets leased"

Account 011 "Fixed assets leased" is intended to summarize information on the presence and movement of fixed assets leased, if, under the terms of the lease agreement, the property must be recorded on the balance sheet of the lessee (lessee).

Fixed assets leased are accounted for on account 011 "Fixed assets leased" in the assessment specified in lease agreements.

Analytical accounting for account 011 "Fixed assets leased" is carried out by lessees, for each item of fixed assets leased. Fixed assets leased outside the Russian Federation are accounted for on account 011 "Fixed assets leased" separately.