Waterproofing
List of accounting accounts with explanation. Basic accounting entries - examples

List of accounting accounts with explanation. Basic accounting entries - examples

Any business transaction in the life of an enterprise must be appropriately reflected in accounting. To do this, the organization's accountants draw up special accounting records - postings, which, in turn, are formed from existing accounting accounts. In this article we will tell you which chart of accounts to use depending on the type of organization.

General provisions

The organization of accounting, regardless of the type of company, is based on the completeness, reliability and systematization of information about the economic life of an economic entity.

In order to group and systematize accounting, legislators have provided for a special procedure for reflecting accounting entries in company accounting based on the Unified Chart of Accounts. accounting (EPSBU). However, each type of organization has its own rules.

Let us define the basic rules that are the same for all economic entities:

All economic entities, except individual entrepreneurs, private traders and foreign representative offices, are required to maintain accounting records. Some companies have the right to conduct accounting according to a simplified scheme.
The company's management is directly responsible for the functioning of the accounting department at the enterprise.
The company independently determines the available methods and forms of accounting. This information must be recorded in the accounting policies. Please note that the document is mandatory for all companies.
All facts of the subject’s life must be confirmed by relevant primary documents. They, in turn, are subject to registration in special accounting journals, registers and statements.
Accounting must be kept in rubles and in Russian. If necessary, recalculate at current Central Bank rates (as of the date of the transaction) or make a line-by-line translation.
The company is obliged to ensure the accuracy and completeness of the information. It is also necessary to organize detailed internal control.

Current chart of accounts for 2019, table by types of economic entities:

	Legal act
State and municipal institutions







Section II

	A	Animals being raised and fattened
	P	Reserves for reduction in the value of material assets

	A-P	Deviation in the cost of material assets

Section III

	A	Semi-finished products of our own production




	A	Service industries and farms
Section IV
40	A-P

	P	Trade margin



	A	Completed stages of unfinished work
Section V

	A	Current accounts




	P	Provisions for impairment of financial investments
Section VI




	P

A chart of accounts is a system of accounting accounts that are classified into objects in accordance with accounting purposes and have a digital designation that ensures registration. Based on this documentation, the company maintains its working chart of accounts for financial statements.

The chart of accounts combines many accounts that are used in the business activities of an organization. The information contained in the invoices is used by the company administration for analysis, forecasting and decision-making, and is also provided to external users upon individual requests.

The chart of accounts is the basis of the activities of each company; it is also called a unified chart of accounts, since the document is drawn up in a standard form for all organizations. The specific features of the enterprise are taken into account in separate accounts, entered after filing a petition by the relevant sectoral and intersectoral ministries and departments.

The chart of accounts is designed to provide:

Simplified maintenance of accounting accounts due to their typification.
Multiple options for reflecting similar transactions in accounts.
A unified methodology for conducting accounting operations for each company, regardless of the profile of the organization and its property rights.
Monitoring the correctness of accounting, reporting and use of enterprise property.
Generalization of the same indicators obtained in different companies.
Compliance and application of reporting is mandatory for all organizations, regardless of their legal form and form of ownership.
Orderly maintenance of accounting documentation.
Reducing the possibility of errors in invoice correspondence.
Collection of information for the whole country, regions and individual enterprises, which serves as the basis for analyzing the activities of business entities at various levels and for making specific management decisions by the government of the Russian Federation to further improve accounting reporting.

The chart of accounts is based on synthetic accounts, which are also called first-order accounts (first-order accounts), these accounts are numbered, and their maintenance is mandatory. The second part of the plan includes second-order accounts or subaccounts; numbering in these accounts is optional. In general, the documentation has a hierarchical structure.

The chart of accounts is grouped into sections depending on the economic component.

The plan contains 71 synthetic accounts, of which 11 are off-balance sheet. All plan accounts are combined into 8 sections:

Fixed assets: used to summarize information about the company’s existing assets, including those that are in motion (intangible assets, fixed assets and other non-current assets), as well as operations related to the construction, acquisition and disposal of assets.
Productive reserves: used to summarize information about existing objects of labor, including those that are in motion. Objects of labor are used by the company for processing, processing, use in production or for other economic purposes, as well as for means of labor that are part of working capital, including operations that are carried out to procure objects of labor.
Production costs: Used to summarize information about expenses for a company's standard activities (other than selling expenses). Some of the accounts allow you to group the company’s expenses by place of origin, items and other characteristics, including for calculating the cost of services and products. Another part of the accounts allows you to group company expenses by element. The relationship between accounting for expenses on both parts of the accounts is recorded using reflective accounts specially opened by the company.
Finished products and goods: used to summarize data on the availability and movement of finished products and goods.
Cash: the account is used to summarize data on available financial resources in local and foreign currencies, including those in motion. Financial resources can be in the cash register, in foreign exchange, settlement, and other accounts that are opened with credit enterprises within the country and abroad. These resources can be presented in the form of securities, cash and payment documents. Monetary resources in foreign currency and transactions with them are indicated in this account in rubles by converting foreign currency at the exchange rate. At the same time, transactions and amounts are reflected in the currency of payments and settlements.
Calculations: used to summarize information about all types of company settlements with individuals and legal entities, as well as intra-business settlements. Transactions with foreign currency are indicated in the accounts of this section in rubles by recalculating foreign currency in the prescribed manner at the official rate. At the same time, financial transactions are reflected in the currency of payments and settlements. Transactions with foreign currency are recorded separately in accounts (each settlement in a separate sub-account).
Capital: The account is used to summarize data on the state of capital flows of the company.
Financial results: used to summarize information about the expenses and income of an enterprise, as well as to determine the final financial indicators of the company’s activities for the reporting period (year, month, quarter).

Instructions for using the chart of accounts are a document that specifies uniform requirements that relate to the procedure for maintaining a chart of accounts in organizations of all forms of ownership.

The instructions describe in detail all main accounts and subaccounts opened for them:

Account purpose.
Structure and content.
Filling procedure.

The description of the accounts is carried out in the same order in which the sections are placed in the chart of accounts, and the scheme of correspondence with other synthetic accounts is also described.

If an enterprise needs to create its own correspondence that is not provided for in this instruction, then it is generated in accordance with the requirements and approaches to the examples described in the instructions. According to the instructions, the chart of accounts is used in all organizations except state, credit and municipal institutions.

Based on the chart of accounts and instructions for its use, the enterprise develops its own working accounting plan, guided by the following provisions:

Using the optimal number of accounts. This provision refers to a minimum set of accounts that can satisfy the needs of the company and other users of accounting information.
Developing plans for the long term, taking into account future prospects and stability. Global changes to the plan are made only if it is necessary to completely rework and reform accounting and reporting.
The plan system must be programmed with the ability to make additions and changes to the current nomenclature of accounts. This is required in cases where changes are made to legislative norms, taxation procedures or maintaining accounting documents.

A unified procedure for maintaining financial statements should provide a certain level of freedom for the development of a classified nomenclature of accounting accounts, which is ensured by a three-level system of organizing the plan:

When creating a working chart of accounts in order to streamline accounting, small businesses can reduce the total number of synthetic accounts, for example, you can open the “Goods” account in the Finished Products and Goods section instead of the “Finished Goods” and “Goods” accounts, in the Capital section - “ Authorized capital" instead of the accounts "Authorized capital", "Additional capital", "Reserve capital", in the section Cash - "Settlement accounts" instead of "Currency accounts", "Settlement accounts", "Transfers in transit" and "Special accounts in banks."

Automated maintenance of chart of accounts

Automation of accounting in a company is carried out on the basis of a chart of accounts. In a computer program product, the chart of accounts is usually presented in the form of a table or list, depending on the type of software the company uses. Thus, in the 1C: Accounting product, the chart of accounts is presented in the form of a table with separate columns. Only one account or subaccount can be indicated on one line; accounts can be marked with special icons.

The table columns include the following elements:

Name of the account (subaccount).
Types of subconto accounts.
Full account code.
Off-balance sheet account.
Currency accounting.
Active account.
Quantitative accounting.

In each column, the enterprise accountant makes the necessary notes in accordance with the above characteristics.

The software provides the use of several charts of accounts at once, for which you need to create bookmarks in the chart window with the names of each individual chart of accounts.

The chart of accounts built into 1C:Accounting 8 (rev. 3.0) has its own specifics. Thus, additional accounts have been added to it that are not reflected in the Chart of Accounts..., approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. In accordance with the instructions, the content of the subaccounts shown in the Chart of Accounts may be clarified. From the article you will learn about the possibilities of setting up analytical accounting accounts in the program, as well as how to generate accounting entries. The entire described sequence of actions and drawings are made in the new “Taxi” interface.

Concept of accounting accounts

To maintain accounting, you need a certain tool. This tool is accounting accounts, which allow you to register any business transaction in monetary terms.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, liabilities and capital of an organization and their changes through a continuous, continuous and documentary reflection of all business transactions.

A business transaction is an event that characterizes individual business actions (facts) that cause changes in the composition, location of property and (or) sources of its formation

Each business transaction is reflected simultaneously on two accounting accounts as follows: one entry indicates the disposal of a certain amount of money ( credit), and the second is receipt ( debit) the same amount, but in a different place or to a different owner. This registration system is called double entry method, and for the first time its application was described by the Italian mathematician, Franciscan monk Luca Pacioli in 1494 in a book, one of the parts of which was called “Treatise on Accounts and Records.”

When using the double entry method, a relationship is created between the two accounts, which is called correspondence, and the accounts themselves – Corresponding.

An accounting account is a method of current interconnected reflection and grouping of property by composition and location, by the sources of its formation, as well as business transactions according to qualitatively homogeneous characteristics, expressed in monetary, natural and labor measures.

For each homogeneous group of property and the sources of its formation, a separate account is used, which reflects the balance ( balance) of this group at the beginning of the accounting period and all changes caused by business transactions. As mentioned earlier, every account has two sides: debit and credit. The sum of all transactions reflected in the debit of the account is called debit turnover; the amount of all transactions reflected on the loan - credit turnover. The result of measuring the balance (balance) at the beginning of the accounting period, debit and credit turnover is determined as the balance (balance) of the account at the end of the accounting period. It is on the basis of these balances that the balance sheet is formed.

Balance sheet– one of the main forms of accounting reporting, which characterizes the property and financial condition of the organization in monetary value as of the reporting date

The balance consists of asset And passive. The assets group economic assets according to their composition and location, and the liabilities group the sources of funds. A feature of the balance sheet is the equality of the totals of assets and liabilities.

The diversity and multiplicity of accounting objects necessitates the use of a large number of different accounts. For the correct application of accounting accounts, the following classifications are used:

in relation to the balance sheet (balance sheet and off-balance sheet, and balance sheet are divided into active, passive and active-passive);

according to the level of detail of the obtained indicators (synthetic, subaccounts, analytical);
by purpose and structure of accounts (main, regulatory and operational);
by economic content (accounts for accounting for economic assets, accounts for accounting for economic processes, accounts for accounting for sources of funds), etc.

The accounting objects of an economic entity are:

facts of economic life;
assets;
obligations;
sources of financing its activities;
income;
expenses;
other objects if this is established by federal standards.

A systematic list of accounting accounts is contained in the Chart of Accounts.

Chart of accounts for accounting in "1C: Accounting 8"

Chart of accounts is a system of accounting accounts that provides for their number, grouping and digital designation depending on the objects and purposes of accounting. The Chart of Accounts includes both synthetic (first-order accounts) and related analytical accounts (sub-accounts or second-order accounts). The information accumulated on such synthetic accounts allows us to obtain a complete picture of the state of the enterprise’s funds in monetary terms.

The chart of accounts for accounting financial and economic activities of organizations and instructions for its application were approved by order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000 (hereinafter referred to as the Chart of Accounts and Instructions).

An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

According to the Chart of Accounts, accounting must be organized at enterprises of all sectors of the national economy and types of activity (except for banks and budgetary institutions), regardless of subordination, form of ownership, legal form, keeping records using the double entry method. Instructions for using the Chart of Accounts solve several problems simultaneously:

regulates issues related to the basic methodological principles of accounting;
provides a brief description of synthetic accounts and subaccounts opened for them;
reveals the structure and purpose of accounts, the economic content of the facts of economic life generalized with their help;
reveals the accounting procedure for the most common business transactions using standard correspondence accounts.

Each account with its own name and digital number or several accounts corresponds to a specific balance sheet item.

The chart of accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n, is included in all configurations of “1C: Accounting 8”. In version 3.0, access to the chart of accounts is provided via the hyperlink of the same name from the section Main(Fig. 1).

Rice. 1. Chart of accounts for accounting in “1C: Accounting 8” (rev. 3.0)

If you highlight a specific account with the cursor, you can get additional information about it:

by button Account Description- get acquainted with the description of the accounting account;
by button Posting journal- view entries in the posting journal.

By button Seal You can print your chart of accounts as a simple list of accounts or as a list with a detailed description of each account.

The chart of accounts is common to all organizations whose records are maintained in the information base.

Let's take a closer look at the classification of accounting accounts using the example of the chart of accounts built into 1C: Accounting (rev. 3.0).

Active and passive accounts

In accordance with the division of the balance sheet into assets and liabilities, active and passive accounting accounts are distinguished.

Active accounts are accounting accounts designed to record the status, movement and changes of economic assets by their types.

Active accounts display information about the funds (in monetary equivalent) that the organization has at its disposal (funds in bank accounts, in the cash register, property in the warehouse and in operation).

Features of active accounts:

the opening balance is recorded in the debit of the account;
the increase in economic assets is recorded in the debit of the account;
a decrease in economic assets is recorded in the account credit;
The final balance is recorded as the debit of the account.

Passive accounts are accounting accounts designed to record the status, movement and changes in the sources of the enterprise’s own and borrowed funds and their intended purpose.

Passive accounts display information about the types of capital, profits and liabilities of the enterprise.

Features of passive accounts:

the opening balance is recorded on the account credit;
an increase in the source of economic funds is recorded in the account credit;
a decrease in the source of funds is recorded in the debit of the account;
The ending balance is recorded on the credit of the account.

In addition to active and passive accounts in accounting, there are accounts that have the characteristics of active and passive accounts at the same time. They are called active-passive accounts.

Active-passive accounts are accounts that reflect both the organization’s property (as in active accounts) and the sources of its formation (as in passive accounts).

The need for these accounts arises when the economic nature of the relationship between an enterprise and its counterparties may change. For example, if an enterprise uses borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise.

If the enterprise is owed by other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called receivable.

There are two types of active-passive accounts:

With a one-sided balance - debit or credit (for example, account 99 “Profit and Loss”);

With a bilateral (expanded) balance - debit and credit at the same time (for example, account 76 “Settlements with different debtors and creditors”).

When drawing up a balance sheet, debit balances on active-passive accounts are reflected in assets, and credit balances in liabilities. Since active, passive and active-passive accounts correspond to the asset and liability items of the balance sheet, they are therefore usually called balance sheet accounts. In the Chart of Accounts, balance sheet accounts have a two-digit code (from 01 to 99).

In the chart of accounts built into “1C: Accounting 8” (rev. 3.0), the sign of an active, passive and active-passive account is indicated in the column View.

Active accounts (attribute A is indicated in the Type column) include the following accounts (Fig. 2):

01 “Fixed assets”;
03 “Profitable investments in material assets”;
04 “Intangible assets”;
08 “Investments in non-current assets”;
09 “Deferred tax assets”;
10 "Materials";
11 “Animals in cultivation and fattening”;
15 “Procurement and acquisition of material assets”;
19 “VAT on acquired values”;
20 “Main production”;
23 “Auxiliary production”;
25 “General production expenses”;
26 “General business expenses”;
28 “Defects in production”;
29 “Service industries and farms”;
41 "Products";
43 “Finished products”;
44 “Sales expenses”;
45 “Goods shipped”;
46 “Completed stages of work in progress”;
50 "Cashier";
51 “Current accounts”;
52 “Currency accounts”;
55 “Special bank accounts”;
57 “Translations on the way”;
58 “Financial investments”;
97 “Deferred expenses”.

Rice. 2. Active accounts in “1C: Accounting 8” (rev. 3.0)

To passive accounts (in the column View sign indicated P) include the following accounts (Fig. 3):

02 “Depreciation of fixed assets”;
05 “Amortization of intangible assets”;
14 “Reserves for reduction in the value of material assets”;
42 “Trade margin”;
59 “Provisions for impairment of financial investments”;
63 “Provisions for doubtful debts”;
66 “Settlements for short-term loans and borrowings”;
67 “Settlements for long-term loans and borrowings”;
77 “Deferred tax liabilities”;
80 “Authorized capital”;
82 “Reserve fund”;
83 “Additional capital”;
86 “Targeted financing”;
98 “Deferred income”.

Rice. 3. Passive accounts in “1C: Accounting 8” (rev. 3.0)

To active-passive accounts (in the column View sign indicated AP) include the following accounts (Fig. 4):

16 “Deviation in the cost of material assets”;
40 “Release of products (works, services)”;
60 “Settlements with suppliers and contractors”;
62 “Settlements with buyers and customers”;
68 “Calculations for taxes and fees”;
69 “Calculations for social insurance and security”;
71 “Settlements with accountable persons”;
73 “Settlements with personnel for other operations”;
75 “Settlements with founders”;
76 “Settlements with various debtors and creditors”;
79 “Intra-economic calculations”;
84 “Retained earnings (uncovered loss)”;
90 "Sales";
91 “Other income and expenses”;
96 “Reserves for future expenses”;
99 "Profits and losses."

Rice. 4. Active-passive accounts in “1C: Accounting 8” (rev. 3.0)

Off-balance sheet accounts

Organizations may use funds in their activities that do not belong to them (rented fixed assets, goods accepted on commission, etc.). The opposite situation may also occur: the organization’s funds, which belong to it by right of ownership, are transferred to the outside (for processing, as security for obligations and payments, etc.). To reflect these funds in accounting and to control them, off-balance sheet accounts are used, which got their name due to the fact that they are not included in the balance sheet totals and are reflected behind the balance sheet.

Off-balance sheet account is an account designed to summarize information about the presence and movement of values that do not belong to a business entity, but are temporarily in its use or disposal, as well as to control individual business transactions

Off-balance sheet accounts also account for reserve funds of banknotes and coins, strict reporting forms, check and receipt books, letters of credit for payment, etc.

Off-balance sheet accounts, defined in the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 94n, have a three-digit digital code (from 001 to 011). In addition to these accounts, a group of off-balance sheet accounts that have an alphabetic or alphanumeric code has been added to the chart of accounts used in 1C:Accounting 8 (rev. 3.0) (Fig. 5). The off-balance account indicator is set in the column Zab.

These additional off-balance sheet accounts provide analytical accounting for the following objects:

goods in the context of customs declaration data;
material assets written off in accounting and tax accounting, but actually in operation and registered with financially responsible persons;
used depreciation premium for each fixed asset;
income and expenses not taken into account for income tax purposes;
retail revenue when combining different taxation systems, as well as when using cash and non-cash payments;
settlements with buyers when combining the simplified tax system with other taxation systems.

Rice. 5. Off-balance sheet accounts in “1C: Accounting 8” (rev. 3.0)

An active-passive auxiliary account is intended for entering initial balances in the program 000 .

Synthetic and analytical accounts

According to the method of grouping and summarizing accounting data, active and passive accounting accounts are divided into synthetic and analytical.

Synthetic accounts are accounting accounts designed to record the availability and movement of enterprise funds, their sources and processes performed in a generalized form. Reflection of economic assets and processes in a generalized form on synthetic accounts is called synthetic accounting

Synthetic accounts are grouped according to certain characteristics and are intended to summarize information about certain types of property, liabilities, capital, and financial results.

Synthetic accounts are first-order accounts and are designated in the Chart of Accounts by two-digit numbers (from 01 to 99). Examples of synthetic accounts:

01 “Fixed assets”;
10 "Materials";
50 "Cashier";
51 “Current accounts”;
41 "Products";
43 “Finished products”;
70 “Settlements with personnel for wages”;
80 “Authorized capital”, etc.

Some synthetic accounts do not require analytical accounting (“Cash Office”, “Cash Accounts”), so they are called simple. Synthetic accounts that require analytical accounting are called complex(“Materials”, “Investments in non-current assets”, “Goods”). Analytical accounts are intended to reveal the contents of synthetic accounts.

Analytical accounts are accounting accounts intended for detailing and specifying information about the availability, condition and movement of certain types of property, obligations and transactions. Analytical accounts are opened in development of a certain synthetic account in the context of its types, parts, articles and, where required, with an assessment of information in physical, labor and monetary terms. Reflection of business assets and processes in detailed form on analytical accounts is called analytical accounting.

Analytical accounts can be opened for active, passive and active-passive synthetic accounts

There is an inextricable relationship between synthetic and analytical accounts:

the opening balance for all analytical accounts opened for this synthetic account is equal to the opening balance of the synthetic account;
the turnover of all analytical accounts opened using this synthetic account must be equal to the turnover of the synthetic account;
the final balance for all analytical accounts opened for this synthetic account is equal to the final balance of the synthetic account.

For a detailed description of accounting objects, second (and sometimes third) order accounts are opened for some synthetic accounts - subaccounts. Subaccounts are necessary to obtain aggregated indicators for analysis and balance sheet preparation and are an intermediate link between the synthetic account and the analytical accounts opened to it.

To implement analytical accounting in 1C:Accounting 8, an application program object is used (not to be confused with an accounting object!) - Plan of characteristics types. This object describes possible characteristics - Types of self-supporting subcontos(hereinafter referred to as the types of sub-contos), in the context of which it is necessary to keep analytical records of funds and their sources, for example, Nomenclature, Contractors, Agreements etc.

Directories, types of documents and other program objects can be set as a subconto type.

"1C: Accounting 8" comes with a predefined list of subconto types, in addition to which the user can enter an unlimited number of new subconto types.

Each account or subaccount can contain its own set of subaccount types, but the maximum number of subaccount types for one account (subaccount) cannot exceed three.

For example, for synthetic account 10 “Materials” in “1C: Accounting 8” (rev. 3.0) there are eleven sub-accounts (Fig. 6):

10.01 “Raw materials and supplies”;
10.02 “Purchased semi-finished products and components, structures and parts”;
10.03 “Fuel”;
10.04 “Containers and packaging materials”;
10.05 “Spare parts”;
10.06 “Other materials”;
10.07 “Materials transferred for processing to third parties”;
10.08 “Building materials”;
10.09 “Inventory and household supplies”;
10.10 “Special equipment and special clothing in the warehouse”;
10.11 “Special equipment and special clothing in operation.”

The following sub-accounts have been opened for the second order account 10.11:

10.11.1 “Special clothing in use”;
10.11.2 “Special equipment in operation.”

Most subaccounts of account 10 support analytical accounting using the following types of subaccounts: Nomenclature, Lots, Warehouses. However, due to their specificity, some subaccounts may contain a different set. For example, in subaccount 10.07 the following types of subconto are used: Counterparties, Nomenclature, Parties, and in the third-order subaccount 10.11.1: Nomenclature, materials in use, Employees of organizations.

Rice. 6. Subaccounts and subaccounts established for account 10 “Materials”

If a subaccount is opened for a first or second order account, then in this case the “head account” is prohibited from using it in transactions using the flag The account is a group and is not selected in transactions (Fig. 7). Accounts prohibited for use in postings are highlighted in the Chart of Accounts with a yellow background.

In the chart of accounts "1C: Accounting 8" additional accounting features can be established for each type of sub-account:

Only revolutions– setting this characteristic is advisable in the case when accounting for balances by subconto does not make sense, for example, for types of subconto Cash flow items, Cost items;
Summova- setting this attribute is advisable in most cases of subconto (exception: Customs declaration numbers, Countries of origin and so on.).

Types of accounting for accounts in “1C: Accounting 8” (rev. 3.0)

Accounts of all orders included in the chart of accounts "1C: Accounting 8" (rev. 3.0) can additionally support the following types of accounting:

currency accounting;
quantitative accounting;
accounting by departments;
tax accounting (income tax).

The currency accounting indicator (including accounting in conventional units) is set in the column Shaft.(Fig. 8).

Rice. 8. Accounts with currency accounting feature

An entry for the debit or credit of an account with an established sign of currency accounting, along with the amount in rubles, will also contain a foreign currency amount. Accordingly, using any standard program report (account balance sheet, account analysis), which uses accounts with the currency accounting feature, you can analyze accounting data, both in ruble and currency equivalent.

One of the options for analytical accounting is quantitative accounting. This is accounting in physical terms (pieces, kilograms, etc.) and is used, as a rule, to ensure the safety of property, including monetary documents and securities.

The quantitative accounting attribute is set in the column Number. Examples of accounts and sub-accounts where quantitative accounting is supported:

07 “Equipment for installation”;
08.04 “Acquisition of fixed assets”;
10 "Materials";
20.05 “Production of products from customer-supplied raw materials”;
21 “Semi-finished products of own production”;
41 "Products";
43 “Finished products”;
45 “Goods shipped”;
58.01.2 “Shares”;
80 “Authorized capital”;
81 “Own shares”;
002 “Inventory assets accepted for safekeeping”, etc.

As a rule, quantitative accounting is used simultaneously with sum accounting, although there are exceptions, for example, the off-balance sheet account of the customs declaration “Accounting for imported goods by cargo customs declaration numbers” supports quantitative accounting in the absence of sum accounting.

Another standard setting of the accounting chart of accounts built into 1C: Accounting 8 is the ability to keep track of costs by department. This setting allows you to detail costs by departments involved in the process of producing products or providing services. This process can be either simple, single-process, or complex, having several stages, which, depending on the type of activity, complexity of the product and the required resources, can take place in one or several departments. Accounting accounts that support accounting by division are marked with a flag in the column Other(Fig. 9).

Rice. 9. Accounts with the attribute of accounting by division

Starting with version 3.0.35 in the 1C: Accounting 8 program, it became possible to disable cost accounting by division for those small and medium-sized enterprises that do not maintain such analytical accounting. To do this, you just need to uncheck the flag on the tab Production in the settings form Accounting parameters then save the setting. Disabling cost accounting by department will be reflected in the column Other- it will be empty for all accounts of any order.

Tax accounting for income tax is carried out in the program simultaneously with accounting in the accounting accounts. The accounting accounts on which tax accounting data are registered are determined by the attribute in the column WELL(Fig. 10).

Rice. 10. Accounts with tax accounting features

Working chart of accounts

Not all accounts provided for in the Chart of Accounts are used in the economic activities of a particular enterprise. At the same time, if facts of economic life arise, correspondence for which is not included in the standard scheme proposed by the Chart of Accounts, enterprises can supplement it, observing the basic methodological principles of accounting established by the Instructions. Thus, enterprises can clarify the contents of individual accounts, exclude and combine them, as well as introduce additional sub-accounts, thus using their working chart of accounts.

A working chart of accounts is a list of accounts that are used in accounting for transactions in a particular organization.

The user can add new accounts, subaccounts and types of subaccounts to the 1C:Accounting 8 chart of accounts. When adding a new account, you need to set its properties:

setting up analytical accounting;
tax accounting (income tax);
accounting by departments;
currency and quantitative accounting;
signs of active, passive and active-passive accounts;
signs of off-balance sheet accounts.

Analytical accounting settings are types of subaccounts that are set as properties of accounts. For each account, analytical accounting can be maintained in parallel using up to three types of subaccounts. You are given the opportunity to independently add new types of subcontos.

When adding a new type of subconto, additional accounting characteristics can be set: Only revolutions And Summova.

Please note that currently regulatory accounting reporting does not take into account accounts created by the user, so when filling out accounting reporting forms they will have to be adjusted manually.

The 1C:Enterprise system provides the user with flexible options for setting up working charts of accounts. Creation of a chart of accounts is carried out in Configurator. In the 1C:Enterprise system there can be several charts of accounts and accounting for all charts of accounts can be maintained simultaneously.

Charts of accounts in the 1C:Enterprise system support a multi-level hierarchy of “account - subaccounts”. Each chart of accounts can include an unlimited number of accounts of any level.

For each chart of accounts, there are predefined accounts and subaccounts that are closed for modification and deletion by the user. They are also created at the task configuration stage.

Visually, in the 1C:Enterprise mode, predefined accounts differ from user-created accounts by the appearance of icons (Fig. 11).

Rice. 11. Predefined and custom accounts in the chart of accounts "1C: Accounting"

Reflection of business transactions in “1C: Accounting 8”

Reflection of a business transaction on the accounting accounts using the double entry method is carried out through accounting entries.

An accounting entry or accounting formula is a correspondence of accounts indicating the amount of transactions

The accounting entry is compiled only on the basis of primary accounting documents. Primary accounting documents include orders, contracts, acceptance certificates, payment orders, cash receipts and expenditure orders, invoices, orders, receipts, sales receipts, etc.

Primary documents are supporting documents on the basis of which accounting records are maintained and which certify the facts of business transactions. The primary document is drawn up at the time of the relevant transaction or immediately after its completion.

In general, to draw up a posting you need to:

determine the essence of changes occurring with accounting objects as a result of a completed business transaction;
select, according to the Chart of Accounts, suitable accounts for recording the amount of a business transaction using the double entry method - debit and credit.

After determining the correspondence of accounts as a result of this operation, an accounting entry is drawn up. If a transaction corresponds to only two accounts (one for debit, the other for credit), then it is called simple. Accounting entries in which more than two accounts interact - complex wiring.

You can make accounting entries in 1C:Accounting 8 through standard configuration documents and through manually entered transactions.

The document “1C: Accounting 8” allows you to enter information about a certain business transaction into the accounting system, record the date and time of the transaction, the amount and content of the transaction. Examples of program documents: Receipt of goods and services, Expenditure cash order, Receipt to current account, Depreciation and depreciation of fixed assets etc.

Based on the document, accounting entries are automatically generated and recorded in the accounting registers (each accounting entry corresponds to one entry in the accounting register), and entries are also entered into specialized information registers and accumulation registers. In the 1C:Enterprise system, accounting for a business transaction is always associated with the document that generated it: if the document needs to be edited, then when it is edited, the entries in the registers will be created anew, and when the document is deleted, the entries in the registers will also be deleted.

Using the document "1C: Accounting 8" you can also obtain a printed form of the primary document, for example Payment order, Advance report etc.

In general, standard accounting system documents can generate accounting entries in various combinations, entries in special registers, and also offer or not offer printed forms of primary accounting documents, for example:

in the document Invoice for payment to the buyer a printed form is available, but there are no entries in the accounting register and in special registers;
in the document Receipt to the current account– there can be only one simple accounting entry, and there is no (unnecessarily) printed form of the document;
document Sales of goods and services contains a whole group of accounting entries, entries in registers, and also supports several options for printed forms.

You can view transactions using the button DtKt both from the document form and from the list of documents form. If the automatically created records for some reason do not satisfy the user, then in the form for viewing document movements, you must set the flag Manual adjustment (allows editing of document movements). This flag allows you to add new and edit existing document movements; the automatic generation of movements is disabled. After the flag is removed Manual adjustment... the document will be re-posted, and the movements will be restored automatically by the posting algorithm (Fig. 12).

Rice. 12. Form for viewing document movements

In the accounting register form (section Operations hyperlink Posting journal) information in the list can only be viewed (Fig. 13). To find the necessary information, it is advisable to use the list selection and sorting settings.

Rice. 13. Accounting register

If the user does not find the business transaction he needs among the standard documents of 1C:Accounting 8, then in this case, to create the required set of accounting register entries (and other special registers), manual Operation(Chapter Operations, hyperlink Manual entries).

You can check the correctness of manually entered account correspondence using the accounting express check mechanism.

A reference book is provided to assist in registering business transactions Account correspondence(chapter Main hyperlink Enter a business transaction), which is a configuration navigator that will help the accountant understand by the content of a business transaction or by the correspondence of accounting accounts by debit and (or) credit of the account which document needs to be reflected in the configuration.

You can select the required account correspondence by debit or credit accounts, by the content of the transaction (Fig. 14) or by the configuration document.

Rice. 14. Directory of correspondence accounts

To facilitate the entry of recurring business transactions, standard transactions are provided. To store a list of standard operations, as well as to create new standard operations, a reference book of standard operations is provided (section Operations hyperlink Typical Operations).

A typical operation is a template (standard scenario) for entering data about a business transaction and generating entries for accounting and tax accounting, as well as entries in accumulation and information registers.

The entered operation will be reflected in the operation log, as well as in the list of manually entered operations.

In the header of a directory element Typical operation in field Content a brief summary of the wiring is indicated (Fig. 15). The information from this field will be filled in the field of the same name when creating a document. Operation.

Rice. 15. Creating a new standard operation

The form displays elements of a typical operation on the following tabs:

Accounting and tax accounting;
List of parameters.

On the bookmark a set of templates for automatic generation of accounting and tax accounting entries is displayed. Records are entered into the tabular part, each of which will correspond to the automatically generated invoice correspondence. When you select a value for a field, a form appears with a choice of filling options. There are three options:

Parameter(used for values that are not known in advance and are set at the time the document is created);
Meaning(installed in the document Operation automatically by the value specified in the template and is not prompted when entering a document Operation);
Do not change(applies only to periodic information registers, and the value of this field will be obtained from the infobase at the time of document creation Operation).

On the bookmark List of parameters All parameters used in this typical operation are displayed. On this tab you can add new or change existing parameters, as well as manage the order of parameters. Order is used to display options in a document Operation.

To set up a template for filling information and accumulation registers, you need to add the required registers using the command Register selection(button More - Register selection). Once selected, the selected registers will appear on additional tabs between the tabs Accounting and tax accounting And List of parameters.

You can analyze data on accounting and tax accounts using standard reports:

Turnover balance sheet;
Account balance sheet;
Account analysis;
Account turnover;
Account card;
General ledger and others.

Account 77 “Deferred tax liabilities”

Account 77 “Deferred tax liabilities” is intended to summarize information on the presence and movement of deferred tax liabilities.

Deferred tax liabilities are accepted for accounting in the amount determined as the product of taxable temporary differences that arose in the reporting period by the income tax rate in effect on the reporting date.

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

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

The deferred tax liability upon disposal of an asset or type of liability for which it was accrued is written off 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 type of assets or liabilities in the valuation of which a taxable temporary difference arose.

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

78

AP
On-farm settlements
79

Calculations for allocated property
Calculations for current transactions
Settlements under a property trust management agreement

Check

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

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

79-1 “Calculations for allocated property”,
79-2 “Calculations for current operations”,
79-3 “Settlements under a property trust management agreement”, etc.

Subaccount 79-1 “Settlements for allocated property” takes into account the status of settlements with branches, representative offices, departments and other separate divisions of the organization, allocated to separate balance sheets, for non-current and current assets transferred to them.

The property allocated to the indicated divisions 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 divisions is registered by these divisions from the credit of account 79 “Intra-business settlements” to the debit of account 01 “Fixed assets”, etc.

Subaccount 79-2 “Settlements for current operations” takes into account the status of all other settlements of the organization with branches, representative offices, departments and other separate divisions allocated to separate balance sheets.

Subaccount 79-3 “Settlements under property trust management agreements” takes into account the status of settlements related to the execution of property trust management agreements. This sub-account is used to account for settlements with the management founder, trustee, as well as settlements for property transferred to trust management, which is accounted for 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 “Intra-business settlements” (at the same time, a debit entry is made for the amount of accrued depreciation accounts, and credit account 79 “Intra-economic 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” (at the same time, an entry is made for the amount of accrued depreciation on the credit of the accounts 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets” and credit account 79 “Intra-business settlements”).

When the property trust management agreement is terminated and the property is returned to the management founder, reverse entries are made. If the property trust management agreement provides for other operations with the property transferred to trust management, then accounting for these operations is carried out in accordance with the general procedure.

The transfer of funds on account of the profit (income) due to the founder of the management in a separate balance sheet is reflected in the credit of cash accounting accounts and the debit of account 79 “On-farm settlements”. The funds received by the founder of the management on account of this profit (income) are credited to the debit of cash accounts in correspondence with account 79 “On-farm settlements”.

The amount of compensation due from the trust manager for losses caused by loss or damage to property transferred to trust management, as well as lost profits, is reflected in the debit of the account in correspondence with the credit of account 91 “Other income and expenses”. When the founder receives control of these funds, cash accounting accounts 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, division or other separate division of the organization, allocated to a separate balance sheet, and settlements under agreements for trust management of property - for each agreement.

Account 79 of the accounting entry “Intra-business settlements” corresponds with the accounts:

By debit	By 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 products” 44 “Sales expenses” 45 “Goods shipped” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 76 “Settlements with various debtors and creditors” 90 "Sales" 91 “Other income and expenses” 97 “Deferred expenses” 99 "Profits and losses"	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 in cultivation and fattening” 15 “Procurement and acquisition of material assets” 16 “Cost deviation material assets" 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Service industries and farms” 40 “Release of products (works, services)” 41 "Products" 43 “Finished products” 44 “Sales expenses” 45 “Goods shipped” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 55 “Special bank accounts” 57 “Translations on the way” 60 “Settlements with suppliers and contractors” 62 “Settlements with buyers and customers” 70 “Settlements with personnel for wages” 71 “Settlements with accountable persons” 76 “Settlements with various debtors and creditors” 84 “Retained earnings (uncovered loss)” 90 "Sales" 91 “Other income and expenses” 97 “Deferred expenses” 99 "Profits and losses"

By debit

By 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 products”

44 “Sales expenses”

45 “Goods shipped”

50 "Cashier"

51 “Current accounts”

52 “Currency accounts”

76 “Settlements with various debtors and creditors”

90 "Sales"

91 “Other income and expenses”

97 “Deferred expenses”

99 "Profits and losses"

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 in cultivation and fattening”

15 “Procurement and acquisition of material assets”

16 “Cost deviation
material assets"

20 "Main production"

21 “Semi-finished products of own production”

23 “Auxiliary production”

25 “General production expenses”

26 “General business expenses”

29 “Service industries and farms”

40 “Release of products (works, services)”

41 "Products"

43 “Finished products”

44 “Sales expenses”

45 “Goods shipped”

50 "Cashier"

51 “Current accounts”

52 “Currency accounts”

55 “Special bank accounts”

57 “Translations on the way”

60 “Settlements with suppliers and contractors”

62 “Settlements with buyers and customers”

70 “Settlements with personnel for wages”

71 “Settlements with accountable persons”

76 “Settlements with various debtors and creditors”

84 “Retained earnings (uncovered loss)”

90 "Sales"

91 “Other income and expenses”

97 “Deferred expenses”

99 "Profits and losses"

Section VII. Capital

Section VII. Capital

The accounts of this section are intended to summarize information about the state and movement of 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 in account 80 “Authorized capital” must correspond to the amount of the authorized capital recorded in the constituent documents of the organization. Entries in account 80 “Authorized capital” are made when forming the authorized capital, as well as in cases of increasing and decreasing capital, only after making appropriate changes to the constituent documents of the organization.

After the state registration of an organization, its authorized capital in the amount of contributions of the founders (participants) provided for by the constituent documents is reflected in the credit of account 80 “Authorized capital” in correspondence with account 75 “Settlements with founders”. The actual receipt of deposits of the founders is carried out on the credit of account 75 “Settlements with founders” in correspondence with the 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 status and movement of contributions to common property under a simple partnership agreement. In this case, account 80 is called “Comrades’ Deposits”.

The property contributed by partners to a simple partnership on account of their contributions is accounted for in the debit of property accounting accounts (51 “Current accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and the credit of account 80 “Deposits of partners”. When property is returned to partners upon termination of a simple partnership agreement, reverse entries are made in accounting.

Analytical accounting for account 80 “Deposits of partners” is maintained for each simple partnership agreement and each participant in the agreement.

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

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

By debit

By loan

01 "Fixed assets"

04 "Intangible assets"

07 “Equipment for installation”

08 “Investments in non-current assets”

10 "Materials"

11 “Animals in cultivation and fattening”

15 “Procurement and acquisition of material assets”

16 “Deviation in the cost of material assets”

20 "Main production"

21 “Semi-finished products of own production”

23 “Auxiliary production”

29 “Service industries and farms”

41 "Products"

43 “Finished products”

50 "Cashier"

51 “Current accounts”

52 “Currency accounts”

55 “Special bank accounts”

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 in cultivation and fattening”

15 “Procurement and acquisition of material assets”

16 “Deviation in the cost of material assets”

20 "Main production"

21 “Semi-finished products of own production”

23 “Auxiliary production”

29 “Service industries and farms”

41 "Products"

43 “Finished products”

50 "Cashier"

51 “Current accounts”

52 “Currency accounts”

55 “Special bank accounts”

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 (shares)” is intended to summarize information on the availability and movement of own shares purchased by the joint-stock company from shareholders for their subsequent resale or cancellation. Other business companies and partnerships use this account to account for the share of 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 from a shareholder (participant) shares (shares) belonging to him, an entry is made in the accounting records for the amount of actual costs in the debit of account 81 “Own shares (shares)” and in the credit of cash accounting accounts.

Cancellation of own shares purchased by a joint-stock company is carried out on the credit of account 81 “Own shares (shares)” and the debit of account 80 “Authorized capital” after this company has completed all the prescribed procedures. The difference arising in account 81 “Own shares (shares)” between the actual costs of repurchasing shares (shares) and their nominal value is charged to account 91 “Other income and expenses”.

Account 81 accounting 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 reserve capital.

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

The use of reserve capital funds is accounted for as a debit to account 82 “Reserve capital” in correspondence with the accounts:

84 “Retained earnings (uncovered loss)” - in terms of the amounts of the reserve fund allocated to cover the organization’s loss for the reporting year;
or - in part of the amounts allocated to repay the bonds of the joint-stock company.

Account 82 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 organization’s additional capital.

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 asset accounts for which the increase in value was determined;
the amount of the difference between the sale and par value of shares, received in the process of forming the authorized capital of a joint-stock company (during the establishment of the company, 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” .

Amounts credited to account 83 “Additional capital” are, as a rule, not written off. Debit entries on it can only take place in the following cases:

repayment of amounts of decrease in the value of non-current assets revealed as a result of its revaluation - in correspondence with the asset accounts for which the decrease in value was determined;
directing 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 sources of education and areas of use of funds.

Account 83 accounting 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 amounts of retained earnings or uncovered losses of the organization.

The amount of net profit of the reporting year is written off with the final turnover of December to 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 with the final turnover of December to the debit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”.

The direction of part of the profit of the reporting year to pay income to the founders (participants) of the organization based on the results of approval of the annual financial statements is reflected in the debit of account 84 “Retained earnings (uncovered loss)” and the credit of accounts 75 “Settlements with founders” and 70 “Settlements with personnel for wages” " A similar entry is made when paying interim income.

The write-off of a loss for the reporting year from the balance sheet is reflected in the credit of account 84 “Retained earnings (uncovered loss)” in correspondence with the accounts:

80 “Authorized capital” - when bringing the amount of the authorized capital to the value of the organization’s net assets;
82 “Reserve capital” - when funds from reserve capital are used to pay off losses;
75 “Settlements with founders” - when repaying the loss of a simple partnership 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 generation of information on the areas of use of funds. At the same time, in analytical accounting, funds of retained earnings used as financial support for the production development of the organization and other similar activities for the acquisition (creation) of new property and not yet used can be divided.

84 accounting account entry “Retained earnings (uncovered loss)” corresponds with accounts:

85

AP
Special-purpose financing
86
By type of financing

Account 86 “Targeted financing”

Account 86 “Targeted 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, etc.

Targeted funds received as sources of financing for certain activities are reflected in the credit of account 86 “Targeted 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 “Targeted financing” in correspondence with accounts: 20 “Main production” or 26 “General expenses” - when directing funds from 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 “Future income” - when a commercial organization sends budget funds to finance expenses, etc.

Analytical accounting for account 86 “Targeted financing” is carried out according to the purpose of the targeted funds and in the context of their sources of receipt.

Account 86 of the accounting entry “Targeted 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 organization’s income and expenses, as well as to identify the final financial result of the organization’s activities for the reporting period.

AP
Sales
90

Revenue
Cost of sales
Value added tax
Excise taxes
Profit/loss from sales

Account 90 “Sales”

Account 90 “Sales” is intended to summarize information on income and expenses associated with the organization’s normal activities, as well as to determine the financial result for them. This account reflects, in particular, revenue and costs for:

finished products and semi-finished products of own production;
industrial works and services;
non-industrial works and services;
purchased products (purchased for completion);
construction, installation, design and survey, geological exploration, research, etc. work;
goods;
services for the transportation of goods and passengers;
transport-forwarding and loading-unloading operations;
communication services;
providing for a fee for temporary use (temporary possession and use) of its assets under a lease agreement (when this is the subject of the organization’s activities);
provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is the subject of the organization’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 revenue 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 written off from the credit of accounts 43 “Finished products”, 41 “Goods”, 44 “Sales expenses”, 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 the debit shows its planned cost (during the year when the actual cost not identified) and the difference between the planned and actual cost of products sold (at the end of the year). The planned cost of products sold, as well as the amount of differences, are debited to account 90 “Sales” (or reversed) in correspondence with the accounts in 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 selling value of goods sold (in correspondence with the cash and settlement accounts), and the debit - their accounting value (in correspondence with the account 41 “Goods”) with the simultaneous reversal of the amounts of discounts (markups) related to the goods sold (in correspondence with account 42 “Trade margin”).

Sub-accounts can be opened for account 90 “Sales”:

90-1 “Revenue”;
90-2 “Cost of sales”;
90-3 “Value added tax”;
90-4 “Excise duties”;
90-9 “Profit / loss from sales.”

Subaccount 90-1 “Revenue” takes into account receipts of assets recognized as revenue.

Subaccount 90-2 “Cost of sales” takes into account the cost of sales, for which revenue is recognized in 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 taxes” takes into account the amounts of excise taxes included in the price of products (goods) sold.

Organizations that pay export duties can open a subaccount 90-5 “Export duties” to account 90 “Sales” to record the amounts of export duties.

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

Entries in subaccounts 90-1 “Revenue”, 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise taxes” are made cumulatively during the reporting year. By monthly comparison of the total debit turnover in subaccounts 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise taxes” and credit turnover in subaccount 90-1 “Revenue”, the financial result (profit or loss) is determined. from sales for the reporting month. This financial result is written off monthly (with final turnover) from subaccount 90-9 “Profit / loss from sales” to account 99 “Profits and losses”. Thus, synthetic account 90 “Sales” does not have a balance at the reporting date.

At the end of the reporting year, all subaccounts opened to account 90 “Sales” (except for subaccount 90-9 “Profit / loss from sales”) are closed with internal entries to subaccount 90-9 “Profit / loss from sales”.

Analytical accounting for account 90 “Sales” is maintained for each type of goods sold, products, work performed, services provided, etc. In addition, analytical accounting for this account can be maintained for sales regions and other areas necessary for managing the organization.

Account 90 accounting entry “Sales” corresponds with accounts:

By debit	By loan
11 “Animals in cultivation and fattening” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 26 “General business expenses” 29 “Service industries and farms” 40 “Release of products (works, services)” 41 "Products" 42 “Trade margin” 43 “Finished products” 44 “Sales expenses” 45 “Goods shipped” 58 “Financial investments” 68 “Calculations for taxes and fees” 79 “Intra-economic settlements” 99 "Profits and losses"	46 “Completed stages of unfinished work” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 57 “Translations on the way” 62 “Settlements with buyers and customers” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 98 “Deferred income” 99 "Profits and losses"

By debit

By loan

11 “Animals in cultivation and fattening”

20 "Main production"

21 “Semi-finished products of own production”

23 “Auxiliary production”

26 “General business expenses”

29 “Service industries and farms”

40 “Release of products (works, services)”

41 "Products"

42 “Trade margin”

43 “Finished products”

44 “Sales expenses”

45 “Goods shipped”

58 “Financial investments”

68 “Calculations for taxes and fees”

79 “Intra-economic settlements”

99 "Profits and losses"

46 “Completed stages of unfinished work”

50 "Cashier"

51 “Current accounts”

52 “Currency accounts”

57 “Translations on the way”

62 “Settlements with buyers and customers”

76 “Settlements with various debtors and creditors”

79 “Intra-economic settlements”

98 “Deferred income”

99 "Profits and losses"

AP
Other income and expenses
91

Other income
other expenses
Balance of other income and expenses

Account 91 “Other income and expenses”

Account 91 “Other income and expenses” is intended to summarize information on other income and expenses of the reporting period.

In the credit of account 91 “Other income and expenses” during the reporting period the following is reflected:

receipts associated with 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 cash;
receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property - in correspondence with accounts for accounting settlements or cash;
receipts related to participation in the authorized capitals 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” (sub-account “Settlements for due dividends and other income”);
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 the accounts of settlements or cash;
receipts from operations with containers - in correspondence with container accounting and settlement accounts;
interest received (receivable) for the provision of an organization's funds for use, as well as interest for the use by a credit organization of funds located in the organization's account with this credit organization - in correspondence with the accounts of financial investments or funds;
fines, penalties, penalties for violation of the terms of contracts, received or recognized for receipt - in correspondence with the accounts of settlements or funds;
receipts related to the gratuitous receipt of assets - in correspondence with the accounting account for deferred income;
receipts for compensation of losses caused to the organization - in correspondence with settlement accounts;
profit of previous years identified in the reporting year - in correspondence with the accounts of settlements;
amounts of accounts payable for which the statute of limitations has expired - in correspondence with accounts payable accounts;
Other income.

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

expenses associated with the provision for a fee for temporary use (temporary possession and use) of an organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as expenses associated with participation in the authorized capital of other organizations - in correspondence with cost accounts;
the residual value of assets for which depreciation is calculated and the actual cost of other assets written off by the organization - in correspondence with the accounts of the relevant assets;
expenses associated with 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 accounts;
expenses for operations with containers - in correspondence with cost accounts;
interest paid by an organization for providing it with funds (credits, borrowings) for use - in correspondence with the accounts of settlements or funds;
expenses associated with payment for services provided by credit institutions - in correspondence with settlement accounts;
fines, penalties, penalties for violation of the terms of agreements, paid or recognized for payment, - in correspondence with the accounts of settlements or funds;
expenses for maintaining production facilities and mothballed facilities - in correspondence with cost accounts;
compensation for losses caused by the organization - in correspondence with settlement accounts;
losses of previous years recognized in the reporting year - in correspondence with the accounts of settlements, depreciation, etc.;
deductions to reserves for the depreciation of investments in securities, for a decrease in the value of material assets, for doubtful debts - in correspondence with the accounts of these reserves;
amounts of receivables for which the statute of limitations has expired, other debts that are unrealistic for collection - in correspondence with accounts receivable;
exchange rate differences - in correspondence with accounts for cash, financial investments, settlements, etc.;
expenses associated with the consideration of cases in courts - in correspondence with accounts of 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.”

Subaccount 91-1 “Other income” takes into account receipts of assets recognized as other income.

Subaccount 91-2 “Other expenses” takes into account other expenses.

Subaccount 91-9 “Balance of other income and expenses” is intended to identify the balance of other income and expenses for the reporting month.

Entries in subaccounts 91-1 “Other income” and 91-2 “Other expenses” are made cumulatively during the reporting year. By monthly comparison of debit turnover in subaccount 91-2 “Other expenses” and credit turnover in subaccount 91-1 “Other income”, the balance of other income and expenses for the reporting month is determined. This balance is written off monthly (with final turnover) from subaccount 91-9 “Balance of other income and expenses” to account 99 “Profits and losses”. Thus, synthetic account 91 “Other income and expenses” does not have a balance as of the reporting date.

At the end of the reporting year, all subaccounts opened to account 91 “Other income and expenses” (except for subaccount 91-9 “Balance of other income and expenses”) are closed with internal entries to subaccount 91-9 “Balance of other income and expenses”.

Analytical accounting for account 91 “Other income and expenses” is carried out for each type of other income and expenses. At the same time, the construction of analytical accounting for other income and expenses related to the same financial and business transaction should provide the ability to identify the financial result for each operation.

Account 91 accounting entry “Other income and expenses” corresponds with accounts:

By debit	By 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 in cultivation and fattening” 15 “Procurement and acquisition of material assets” 16 “Deviation in the cost of material assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 28 "Defects in production" 29 “Service industries and farms” 58 “Financial investments” 60 “Settlements with suppliers and contractors” 66 “Settlements for short-term loans and borrowings” 67 “Calculations for long-term loans and borrowings” 68 “Calculations with the budget” 70 “Settlements with personnel for wages” 71 “Settlements with accountable persons” 73 “Settlements with personnel for other operations” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 81 “Own shares (shares)” 98 “Deferred income” 99 "Profits and losses"	07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 14 “Reserves for reduction in the value of material assets” 15 “Procurement and acquisition of material assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 28 "Defects in production" 29 “Service industries and farms” 41 "Products" 43 “Finished products” 45 “Goods shipped” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 55 “Special bank accounts” 57 “Translations 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 loans and borrowings” 67 “Calculations for long-term loans and borrowings” 71 “Settlements with accountable persons” 73 “Settlements with personnel for other operations” 75 “Settlements with founders” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 81 “Own shares (shares)” 98 “Deferred income” 99 "Profits and losses"

By debit

By 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 in cultivation and fattening”

15 “Procurement and acquisition of material assets”

16 “Deviation in the cost of material assets”

20 "Main production"

21 “Semi-finished products of own production”

23 “Auxiliary production”

28 "Defects in production"

29 “Service industries and farms”

58 “Financial investments”

60 “Settlements with suppliers and contractors”

66 “Settlements for short-term loans and borrowings”

67 “Calculations for long-term loans and borrowings”

68 “Calculations with the budget”

70 “Settlements with personnel for wages”

71 “Settlements with accountable persons”

73 “Settlements with personnel for other operations”

76 “Settlements with various debtors and creditors”

79 “Intra-economic settlements”

81 “Own shares (shares)”

98 “Deferred income”

99 "Profits and losses"

07 “Equipment for installation”

08 “Investments in non-current assets”

10 "Materials"

11 “Animals in cultivation and fattening”

14 “Reserves for reduction in the value of material assets”

15 “Procurement and acquisition of material assets”

20 "Main production"

21 “Semi-finished products of own production”

23 “Auxiliary production”

28 "Defects in production"

29 “Service industries and farms”

41 "Products"

43 “Finished products”

45 “Goods shipped”

50 "Cashier"

51 “Current accounts”

52 “Currency accounts”

55 “Special bank accounts”

57 “Translations 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 loans and borrowings”

67 “Calculations for long-term loans and borrowings”

71 “Settlements with accountable persons”

73 “Settlements with personnel for other operations”

75 “Settlements with founders”

76 “Settlements with various debtors and creditors”

79 “Intra-economic settlements”

81 “Own shares (shares)”

98 “Deferred income”

99 "Profits and losses"

92

93

A
Shortages and losses from damage to valuables
94

Account 94 “Shortages and losses from damage to valuables”

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 assets (including money) identified in the process of their procurement, storage and sale, regardless of whether they are subject to inclusion in accounts accounting for production costs (selling costs) or those responsible. In this case, losses of valuables resulting from natural disasters are charged 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” the following are given:

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

For shortages and damage to valuables, entries are made in the debit of account 94 “Shortages and losses from damage to valuables” from the credit of the accounts accounting for these valuables.

When the buyer, upon acceptance of valuables received from suppliers, identifies a shortage or damage, then the amount of the shortage within the limits stipulated in the contract, the buyer assigns when posting the valuables to the debit of account 94 “Shortages and losses from damage to valuables” 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 - to the debit of account 76 "Settlements with various debtors and creditors" (sub-account "Settlements for claims") from the credit of account 60 "Settlements with suppliers and contractors" . If the court refuses to collect losses from suppliers or transport organizations, the amount previously debited to account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”) is written off to account 94 “Shortages and losses from damage to valuables.”

When the court makes a decision to recover from the supplier amounts of shortages and losses of valuables in excess of the amounts stipulated in the contract in the supplier’s accounting, the amount of the sale previously reflected in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and credit to account 90 “Sales”, is reversed for the amount of shortages and losses collected by the buyer. At the same time, the specified amount is reflected by a regular entry in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlements 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 turnover on the debit of account 90 “Sales” and the credit of account 43 “Finished products”. The amount restored in this way on account 43 “Finished products” is then written off to the debit of account 94 “Shortages and losses from damage to valuables.”

In 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 identified during procurement) or within the limits of natural loss rates - production costs and sales costs (when they are identified during storage or sale);
shortage 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” (sub-account “Settlements for compensation of material damage”);
shortages of valuables in excess of the values (norms) of loss and losses from damage to valuables in the absence of specific culprits, as well as shortages of inventory items, the recovery of which was refused by the court due to the unfoundedness of the claims - to account 91 “Other income and expenses”.

In the credit of account 94 “Shortages and losses from damage to valuables” amounts are reflected in the amounts and values accepted for accounting in the debit of the specified account. At the same time, missing or damaged material assets are written off to the production cost (sales expense) accounts at their actual cost.

When recovering from the guilty persons the cost of missing valuables, the difference between the cost 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 due is collected from the guilty person, the specified difference is written off from account 98 “Deferred income” in correspondence with account 91 “Other income and expenses”.

Shortages of valuables identified in the reporting year, but relating to previous reporting periods, recognized by financially responsible persons or for which there are court decisions to recover from the guilty parties, are reflected in the debit of account 94 “Shortages and losses from damage to valuables” and the credit of account 98 “Income future periods." At the same time, account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”) is debited with these amounts and account 94 “Shortages and losses from damage to valuables” is credited. 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 entry “Shortages and losses from damage to valuables” corresponds with the accounts:

By debit	By loan
01 "Fixed assets" 03 "Profitable investments into material values" 07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 16 “Deviation in the cost of material assets” 19 “Value added tax on acquired assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 29 “Service industries and farms” 41 "Products" 42 “Trade margin” 43 “Finished products” 44 “Sales expenses” 45 “Goods shipped” 50 "Cashier" 60 “Settlements with suppliers and contractors” 71 “Settlements with accountable persons” 73 “Settlements with personnel for other operations” 76 “Settlements with various debtors and creditors” 98 “Deferred income” 99 "Profits and losses"	08 “Investments in non-current assets” 20 "Main production" 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Service industries and farms” 44 “Sales expenses” 70 “Settlements with personnel for wages” 73 “Settlements with personnel for other operations” 86 “Targeted financing” 91 “Other income and expenses” 99 "Profits and losses"

By debit

By loan

01 "Fixed assets"

03 "Profitable investments
into material values"

07 “Equipment for installation”

08 “Investments in non-current assets”

10 "Materials"

11 “Animals in cultivation and fattening”

16 “Deviation in the cost of material assets”

19 “Value added tax on acquired assets”

20 "Main production"

21 “Semi-finished products of own production”

23 “Auxiliary production”

29 “Service industries and farms”

41 "Products"

42 “Trade margin”

43 “Finished products”

44 “Sales expenses”

45 “Goods shipped”

50 "Cashier"

60 “Settlements with suppliers and contractors”

71 “Settlements with accountable persons”

73 “Settlements with personnel for other operations”

76 “Settlements with various debtors and creditors”

98 “Deferred income”

99 "Profits and losses"

08 “Investments in non-current assets”

20 "Main production"

23 “Auxiliary production”

25 “General production expenses”

26 “General business expenses”

29 “Service industries and farms”

44 “Sales expenses”

70 “Settlements with personnel for wages”

73 “Settlements with personnel for other operations”

86 “Targeted financing”

91 “Other income and expenses”

99 "Profits and losses"

95

P
Reserves for future expenses
96
By type of reserves

Account 96 “Reserves for future expenses”

Account 96 “Reserves for future expenses” is intended to summarize information about the status and movement of amounts reserved for the purpose of uniform inclusion of expenses in production costs and sales expenses. In particular, this account may reflect the following amounts:

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

Reservations of certain amounts are reflected in the credit of account 96 “Reserves for future expenses” in correspondence with the accounts for accounting for production costs and sales expenses.

Actual expenses for which a reserve was previously created are debited to account 96 “Reserves for future expenses” in correspondence, in particular, with accounts: 70 “Settlements with personnel for wages” - for the amount of wages to employees during vacation and annual remuneration for length of service; 23 “Auxiliary production” - for the cost of repairs of fixed assets carried out by a division of the organization, etc.

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

Analytical accounting for account 96 “Reserves for future expenses” is carried out according to separate reserves.

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

By debit	By loan
23 “Auxiliary production” 28 "Defects in production" 29 “Service industries and farms” 51 “Current accounts” 52 “Currency accounts” 69 “Calculations for social insurance and security” 70 “Settlements with personnel for wages” 76 “Settlements with various debtors and creditors” 91 “Other income and expenses” 97 “Deferred expenses” 99 "Profits and losses"	08 “Investments in non-current assets” 20 "Main production" 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Service industries and farms” 44 “Sales expenses” 97 “Deferred expenses”

By debit

By loan

23 “Auxiliary production”

28 "Defects in production"

29 “Service industries and farms”

51 “Current accounts”

52 “Currency accounts”

69 “Calculations for social insurance and security”

70 “Settlements with personnel for wages”

76 “Settlements with various debtors and creditors”

91 “Other income and expenses”

97 “Deferred expenses”

99 "Profits and losses"

08 “Investments in non-current assets”

20 "Main production"

23 “Auxiliary production”

25 “General production expenses”

26 “General business expenses”

29 “Service industries and farms”

44 “Sales expenses”

97 “Deferred expenses”

A
Future expenses
97
By type of reserves

Account 97 “Deferred expenses”

Account 97 “Future expenses” is intended to summarize information about expenses incurred in a given reporting period, but relating to future reporting periods. In particular, this account may reflect expenses associated with mining and preparatory work; preparatory work for production due to its seasonal nature; development of new production facilities, installations and units; land reclamation and implementation of other environmental measures; repairs of fixed assets carried out unevenly throughout the year (when the organization does not create an appropriate reserve or fund), etc.

Expenses recorded in account 97 “Future 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 expense.

Account 97 accounting entry “Deferred expenses” corresponds with accounts:

By debit	By loan
02 “Depreciation of fixed assets” 04 "Intangible assets" 05 “Amortization of intangible assets” 10 "Materials" 16 “Deviation in the cost of material assets” 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Service industries and farms” 41 "Products" 43 “Finished products” 60 “Settlements with suppliers and contractors” 69 “Calculations for social insurance and security” 70 “Settlements with personnel for wages” 71 “Settlements with accountable persons” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 96 “Reserves for future expenses”	08 “Investments in non-current assets” 10 "Materials" 20 "Main production" 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Service industries and farms” 44 “Sales expenses” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 96 “Reserves for future expenses” 99 "Profits and losses"

By debit

By loan

02 “Depreciation of fixed assets”

04 "Intangible assets"

05 “Amortization of intangible assets”

10 "Materials"

16 “Deviation in the cost of material assets”

23 “Auxiliary production”

25 “General production expenses”

26 “General business expenses”

29 “Service industries and farms”

41 "Products"

43 “Finished products”

60 “Settlements with suppliers and contractors”

69 “Calculations for social insurance and security”

70 “Settlements with personnel for wages”

71 “Settlements with accountable persons”

76 “Settlements with various debtors and creditors”

79 “Intra-economic settlements”

96 “Reserves for future expenses”

08 “Investments in non-current assets”

10 "Materials"

20 "Main production"

23 “Auxiliary production”

25 “General production expenses”

26 “General business expenses”

29 “Service industries and farms”

44 “Sales expenses”

76 “Settlements with various debtors and creditors”

79 “Intra-economic settlements”

96 “Reserves for future expenses”

99 "Profits and losses"

P
revenue of the future periods
98

Income received for deferred periods
Free receipts
Upcoming debt receipts for shortfalls identified in previous years
The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables

Account 98 “Deferred income”

Account 98 “Deferred income” is intended to summarize information on income received (accrued) in the reporting period, but relating to future reporting periods, as well as upcoming receipts of debt for shortfalls identified in the reporting period for previous years, and the differences between the amount subject to recovery from the guilty parties, and the value of the valuables accepted for accounting when shortages and damage are identified.

Sub-accounts can be opened to account 98 “Deferred income”:

98-1 “Income received for future periods”,
98-2 “Gratuitous receipts”,
98-3 “Upcoming debt receipts for shortfalls identified in previous years”,
98-4 “The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables”, etc.

Subaccount 98-1 “Income received for future periods” takes into account the movement of income received in the reporting period, but relating to future reporting periods: rent or apartment payments, utility bills, revenue for freight transportation, for passenger transportation on a monthly basis and quarterly tickets, subscription fees for the use of communication facilities, etc.

On the credit side of account 98 “Deferred income”, in correspondence with the accounts for cash or settlements with debtors and creditors, the amounts of income related to future reporting periods are reflected, and on the debit side - the amounts of income transferred to the corresponding accounts upon the onset of the reporting period to which these incomes are included.

Analytical accounting for subaccount 98-1 “Income received for future periods” is carried out for each type of income.

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

The credit of account 98 “Future income” in correspondence with accounts 08 “Investments in non-current assets” and others reflects the market value of assets received free of charge, and in correspondence with account 86 “Targeted financing” - the amount of budget funds allocated by a commercial organization for financing expenses. Amounts recorded on account 98 “Deferred income” are written off from this account to the credit of account 91 “Other income and expenses”:

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

Analytical accounting for subaccount 98-2 “Gratuitous receipts” is carried out for each gratuitous receipt of valuables.

Subaccount 98-3 “Forthcoming debt receipts for shortfalls identified in previous years” takes into account the movement of upcoming debt receipts for shortfalls identified in the reporting period for previous years.

In the credit of account 98 “Deferred income”, in correspondence with account 94 “Shortages and losses from damage to valuables”, the amounts of shortages of valuables identified in previous reporting periods (before the reporting year), found guilty of persons, or the amounts awarded for collection on them are reflected. court. At the same time, account 94 “Shortages and losses from damage to valuables” is credited with these amounts in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”).

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

Subaccount 98-4 “The difference between the amount to be recovered from the guilty persons and the cost for shortages of valuables” takes into account the difference between the amount recovered from the guilty persons for missing material and other valuables and the value listed in the organization’s accounting records.

In the credit of account 98 “Deferred income” in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation for material damage”) the difference between the amount to be recovered from the guilty parties and the cost of shortages of valuables is reflected. As the debt accepted for accounting under account 73 “Settlements with personnel for other operations” is repaid, the corresponding amounts of the difference are written off from account 98 “Deferred income” to the credit of account 91 “Other income and expenses”.

Account 98 accounting entry “Deferred income” corresponds with accounts:

AP
Profit and loss
99

Account 99 “Profits and losses”

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 losses (losses, expenses), and the credit reflects the profits (income) of the organization. A comparison of debit and credit turnover 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 accrued contingent income tax expense, permanent liabilities and payments for recalculation of this tax from actual profit, as well as the amount of tax penalties due - in correspondence with account 68 “Calculations for taxes and fees”.

At the end of the reporting year, when preparing annual financial statements, account 99 “Profits and losses” is closed. In this case, by the final entry of December, the amount of net profit (loss) of the reporting year is written off from account 99 “Profits and losses” to the credit (debit) of account 84 “Retained earnings (uncovered loss)”.

The construction of analytical accounting for account 99 “Profits and losses” should ensure the generation of data necessary for drawing up a profit and loss statement. This is what the chart of accounts 94n recommends.

Account 99 of the accounting entry “Profit and Loss” corresponds with accounts:

By debit	By loan
01 "Fixed assets" 03 “Profitable investments in material assets” 07 “Equipment for installation” 08 “Investments in non-current assets” 10 "Materials" 11 “Animals in cultivation and fattening” 16 “Deviation in the cost of material assets” 19 “Value added tax on acquired assets” 20 "Main production" 21 “Semi-finished products of own production” 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 28 "Defects in production" 29 “Service industries and farms” 41 "Products" 43 “Finished products” 44 “Sales expenses” 45 “Goods shipped” 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 58 “Financial investments” 68 “Calculations for taxes and fees” 69 “Calculations for social insurance and security” 70 “Settlements with personnel for wages” 71 “Settlements with accountable persons” 73 “Settlements with personnel for other operations” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 84 “Retained earnings (uncovered loss)” 90 "Sales" 91 “Other income and expenses” 97 “Deferred expenses”	10 "Materials" 50 "Cashier" 51 “Current accounts” 52 “Currency accounts” 55 “Special bank accounts” 60 “Settlements with suppliers and contractors” 73 “Settlements with personnel for other operations” 76 “Settlements with various debtors and creditors” 79 “Intra-economic settlements” 84 “Retained earnings (uncovered loss)” 90 "Sales" 91 “Other income and expenses” 94 “Shortages and losses from damage to valuables” 96 “Reserves for future expenses”

By debit

By loan

01 "Fixed assets"

03 “Profitable investments in material assets”

07 “Equipment for installation”

08 “Investments in non-current assets”

10 "Materials"

11 “Animals in cultivation and fattening”

16 “Deviation in the cost of material assets”

19 “Value added tax on acquired assets”

20 "Main production"

21 “Semi-finished products of own production”

23 “Auxiliary production”

25 “General production expenses”

26 “General business expenses”

28 "Defects in production"

29 “Service industries and farms”

41 "Products"

43 “Finished products”

44 “Sales expenses”

45 “Goods shipped”

50 "Cashier"

51 “Current accounts”

52 “Currency accounts”

58 “Financial investments”

68 “Calculations for taxes and fees”

69 “Calculations for social insurance and security”

70 “Settlements with personnel for wages”

71 “Settlements with accountable persons”

73 “Settlements with personnel for other operations”

76 “Settlements with various debtors and creditors”

79 “Intra-economic settlements”

84 “Retained earnings (uncovered loss)”

90 "Sales"

91 “Other income and expenses”

97 “Deferred expenses”

10 "Materials"

50 "Cashier"

51 “Current accounts”

52 “Currency accounts”

55 “Special bank accounts”

60 “Settlements with suppliers and contractors”

73 “Settlements with personnel for other operations”

76 “Settlements with various debtors and creditors”

79 “Intra-economic settlements”

84 “Retained earnings (uncovered loss)”

90 "Sales"

91 “Other income and expenses”

94 “Shortages and losses from damage to valuables”

96 “Reserves for future expenses”

Off-balance sheet accounts

Off-balance sheet accounts

Off-balance sheet accounts in the new chart of accounts for 2014-2015 are intended to summarize information on the availability and movement of assets temporarily in use or at the disposal of the organization (rented fixed assets, material assets in safekeeping, in processing, etc.), contingent rights and obligations, as well as to control individual business transactions. Accounting for these objects is carried out using a simple system.

---
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.

Leased fixed assets are accounted for in 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 lessor, for each object of leased fixed assets (according to the lessor’s inventory numbers). Leased fixed assets located outside the Russian Federation are accounted for on account 001 “Leased fixed assets” separately.

---
Inventory assets accepted for safekeeping 002

Account 002 “Inventory assets accepted for safekeeping”

Account 002 “Inventory assets accepted for safekeeping” is intended to summarize information about the availability and movement of inventory assets accepted for safekeeping.

Buying organizations record on account 002 “Inventory assets accepted for safekeeping” values accepted for storage in the following cases:

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

Supplier organizations record in account 002 “Inventory assets accepted for safekeeping” goods and materials paid for by buyers that are left in safe custody, issued with safekeeping receipts, but not taken out for reasons beyond the control of the organizations. Inventory assets are recorded on account 002 “Inventory assets accepted for safekeeping” at the prices specified in the acceptance certificates or in the payment request accounts.

Analytical accounting for account 002 “Inventory assets accepted for safekeeping” is carried out by owner organizations, by type, grade and storage location.

---
Materials accepted for recycling
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 customer materials accepted for processing (raw materials supplied by customers), not paid for by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on production cost accounts, reflecting the associated costs (with the exception of the cost of raw materials and materials of the customer). The customer's raw materials accepted for processing are accounted for in 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 by customers, types, grades of raw materials and materials and their locations.

---
Goods accepted for commission
004

Account 004 “Goods accepted for commission”

Account 004 “Goods accepted on commission” is intended to summarize information about the availability and movement of goods accepted on commission in accordance with the contract. This account is used by commission agencies.

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

---
Equipment accepted for installation
005

Account 005 “Equipment accepted for installation”

Account 005 “Equipment accepted for installation” is intended to summarize information about the availability 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 specified by the customer in the accompanying documents.

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

---
Strict reporting forms
006

Account 006 “Strict reporting forms”

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

Strict reporting forms are accounted for in account 006 “Strict reporting forms” in the conditional valuation.

Analytical accounting for account 006 “Strict reporting forms” is maintained for each type of strict reporting forms and their storage locations.

---
Debt of insolvent debtors written off at a loss
007

Account 007 “Debt of insolvent debtors written off at a loss”

Account 007 “Debt of insolvent debtors written off at a loss” 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 kept on the balance sheet for five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors.

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

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

---
Security for obligations and payments received
008

Account 008 “Securities for obligations and payments received”

Account 008 “Securities 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 (individuals).

If the guarantee does not specify the amount, then for accounting purposes it is determined based on the terms of the contract.

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

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

---
Security for obligations and payments issued
009

Account 009 “Securities for obligations and payments issued”

Account 009 “Securities for obligations and payments issued” is intended to summarize information on the availability and movement of guarantees issued to secure the fulfillment of obligations and payments. If the guarantee does not specify the amount, then for accounting purposes it is determined based on the terms of the contract.

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

Analytical accounting for account 009 “Securities for obligations and payments issued” is maintained for each security issued.

---
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 objects and other similar objects (forestry, road management, specialized shipping facilities, etc.), as well as for non-profit organizations for fixed assets. Depreciation on these objects is calculated at the end of the year according to established depreciation rates.

When disposing of individual objects (including sale, gratuitous transfer, etc.), the amount of depreciation on them is written off from account 010 “Depreciation of fixed assets.”

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

---
Leased fixed assets
011

Account 011 “Fixed assets leased out”

Account 011 “Fixed assets leased” is intended to summarize information on the availability and movement of fixed assets leased out, if, under the terms of the lease agreement, the property must be accounted for on the balance sheet of the tenant (tenant).

Fixed assets leased are recorded on account 011 “Fixed assets leased” in the valuation specified in the lease agreements.

Analytical accounting for account 011 “Fixed assets leased” is carried out by tenant, for each object of fixed assets leased. Fixed assets leased out outside the Russian Federation are accounted for separately on account 011 “Fixed assets leased out.”

Find the new working chart of accounts for 2017, explanations, postings in this material. When developing a chart of accounts, they rely on and take into account the specifics of the activity.

The new chart of accounts for 2017, explanations, postings - all this will allow you to record the latest legislative changes.

What are the rules for drawing up a chart of accounts for accounting - 2017

Intangible assets

Amortization of intangible assets

Investments in non-current assets

Acquisition of land plots

Construction of fixed assets

Acquisition of fixed assets

Acquisition of intangible assets

Deferred tax assets

Materials

Raw materials

Spare parts

Other materials

Construction Materials

Inventory and household supplies

Units and shares

Debt securities

Loans provided

Deposits under a simple partnership agreement

Settlements with suppliers and contractors

Settlements with suppliers and contractors under contracts executed by them

Calculations for advances issued

Settlements with buyers and customers

Settlements with buyers and customers under contracts executed by the organization

Calculations for advances received

Provisions for doubtful debts

Calculations for short-term loans and borrowings

Principal amount of debt on short-term loans and borrowings (in rubles)

Principal amount of debt on short-term loans and borrowings (in foreign currency)

Income tax

Transport tax

Property tax

Land tax

Calculations for social insurance and security

Settlements with the Federal Social Insurance Fund of Russia for social insurance

Contributions for compulsory social insurance against accidents at work and occupational diseases

Calculations for pension provision (insurance contributions for compulsory pension insurance)

Contributions to the insurance part of the labor pension

Contributions to the funded part of the labor pension

Calculations for compulsory health insurance

Payments to personnel regarding wages

Calculations with accountable persons

Settlements with personnel for other operations

Settlements with founders

Calculations for contributions to the authorized capital

Calculations for payment of income

Settlements with various debtors and creditors

Deferred tax liabilities

Own shares (shares)

Reserve capital

Extra capital

Retained earnings (uncovered loss)

Special-purpose financing

Cost of sales

Value added tax

Profit/loss from sales

Other income and expenses

Other income

other expenses

Balance of other income and expenses

Shortages and losses from damage to valuables

Reserves for future expenses

revenue of the future periods

Profit and loss

Profits and losses (excluding income tax)

Conditional income tax expense/income

Permanent tax liability/asset

Leased fixed assets

Inventory assets accepted for safekeeping

Goods accepted for commission

Strict reporting forms

Computer programs

When can the chart of accounts - 2017 be reduced?

A small business can reduce the number of synthetic accounts in its operating chart of accounts compared to the general Chart of Accounts. For example, you can group data in generalized synthetic accounts as shown in the table:

Data that can be grouped	Where reflected in the general Chart of Accounts	Where can it be reflected in the accounting of small enterprises?
Productive reserves	counts 07, 10, 11, 15, 16	account 10 “Materials”
Costs associated with the production and sale of products (works, services)	accounts 20, 21, 23, 25, 26, 28, 29, 44	account 20 “Main production”
Finished products and goods,	accounts 41, 43, 45	account 41 “Goods”
Accounts receivable and payable	accounts 62, 71, 73, 75, 76, 79	account 76 “Settlements with various debtors and creditors”
Cash in banks	accounts 51, 52, 55, 57,	account 51 “Current accounts”
Capital	accounts 80, 81, 82, 83	account 80 “Authorized capital”
Financial results	accounts 90, 91, 99	account 99 “Profits and losses”

Apply the remaining accounts in the generally established manner according to the rules established for the general chart of accounts.

This is stated in paragraph 13 of the Standard Recommendations, approved by order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n, and paragraphs 3, 3.1 and 3.2 of the information message of the Ministry of Finance of Russia dated February 20, 2013 No. PZ-3/2012, paragraphs 9-23 Recommendations approved by the decision of the Presidential Council of the NP “Institute of Professional Accountants and Auditors of Russia” dated April 25, 2013 No. 4/13.

Additional explanations about which accounts can be used in the abbreviated form of accounting are also given in paragraph 3 of the information of the Ministry of Finance of Russia dated June 3, 2015 No. PZ-3/2015.

New entries according to the chart of accounts for 2017 (with explanations)

In 2017, the work of an accountant will be affected. The changes will affect not only tax accounting, but also accounting. We'll tell you what new wiring needs to be done starting in January. Also read about three wires that have become dangerous.

New insurance premiums were calculated and transferred

From January 1, contributions must be paid and reported to the Federal Tax Service, and not to the funds. But in accounting, contributions continue to be reflected in account 69 “Calculations for social insurance and security.” Do not transfer them to account 68 “Calculations for taxes and fees”. After all, insurance premiums are an independent payment; they are listed separately from taxes in the Tax Code.

At the beginning of 2017, the company may have overpayments or debt on old contributions. We recommend that you account for them in account 69 separately from new contributions. For example, for a subaccount for a type of insurance, open second-order subaccounts “Contributions for periods before 2017” and “Contributions for periods since 2017.”

There are three reasons why you shouldn't mix old and new contributions. Firstly, you should not show the balances of old contributions and their payment in the new calculation of contributions. Make sure that the program does not include these amounts in the report. To do this, it must distinguish them from new contributions in analytical accounting. Secondly, old contributions cannot be counted against new ones, but can only be returned. To do this, you need to have a clear amount of overpayment in your accounts. Thirdly, for payments on contributions for 2017 and for periods before 2017, different BCCs apply. If you mix all the amounts in one subaccount, you can get confused and send money to the wrong code.

Example. How to reflect insurance premiums for December 2016 and January 2017

On January 16, 2017, the company’s accountant transferred medical contributions for December to the tax office. Amount - 30,000 rubles. On the same day, he paid penalties for medical contributions for August 2016 in the amount of 150 rubles. The date of the Pension Fund's act on the accrual of penalties is December 27.

At the end of January, medical contributions amounted to 40,000 rubles. The accountant transferred them on February 15th. The accountant reflected the accruals and payments in accounting with the following entries:

27th of December
DEBIT 99 subaccount “Sanctions” CREDIT 69 subaccount “Settlements for health insurance” second order subaccount “Penalties for periods before 2017”
— 150 rub. — penalties were accrued to the Federal Compulsory Medical Insurance Fund for August 2016;

31th of December
DEBIT 20 (08, 23, 25, 26, 44) CREDIT 69 subaccount “Calculations for compulsory health insurance” second order subaccount “Contributions for periods before 2017”
— 30,000 rub. — insurance premiums to the Federal Compulsory Medical Insurance Fund for December 2016 were accrued;

January 16
DEBIT 69 subaccount “Calculations for compulsory health insurance” subaccount of the second order “Contributions for periods before 2017” CREDIT 51
— 30,000 rub. — insurance contributions to the Federal Compulsory Medical Insurance Fund for December 2016 are listed;

January 16
DEBIT 69 subaccount “Settlements for health insurance” subaccount of the second order “Penalties for periods before 2017” CREDIT 51
— 150 rub. — penalties are listed in the Federal Compulsory Compulsory Medical Insurance Fund for August 2016;

January 31
DEBIT 20 (08, 23, 25, 26, 44) CREDIT 69 subaccount “Calculations for compulsory health insurance” second order subaccount “Contributions for periods since 2017”
— 40,000 rub. — insurance premiums to the Federal Compulsory Medical Insurance Fund for January 2017 were accrued;

February, 15
DEBIT 69 subaccount “Calculations for compulsory health insurance” subaccount of the second order “Contributions for periods since 2017” CREDIT 51
— 40,000 rub. — insurance premiums to the Federal Compulsory Medical Insurance Fund for January 2017 are listed.

We entered into an agreement with the fiscal data operator

From February 1, tax officials stopped registering and re-registering old cash registers. And from July 1, all companies must. Exception: those who are imputed, patented or provide services to the public.

A company that has switched to online cash registers must transmit information about broken checks to the Federal Tax Service via the Internet. To do this, you need to enter into an agreement with the fiscal data operator. This is an independent intermediary through which information about broken checks goes over the Internet to the Federal Tax Service. An agreement with the OFD may provide for monthly or annual payment. In the first case, immediately attribute the cost of services to expenses. In the second, you can take into account the annual fee as an advance (letter of the Ministry of Finance of Russia dated November 24, 2016 No. 07-01-09/69311).

Example How to write off the services of a fiscal data operator

On February 1, 2017, the company entered into an agreement with the fiscal data operator (FDO) for the period until January 16, 2018. The cost of services for the year is 3540 rubles, including VAT - 540 rubles. The agreement provides for monthly payment for services. On February 28, the company received from the OFD an invoice and a statement for February in the amount of 295 rubles, including VAT - 45 rubles. The accountant transferred this amount on March 1.

He made the following entries in accounting:

28th of February
DEBIT 26 (44) CREDIT 60
— 250 rub. — expenses for the services of a fiscal data operator are reflected;

DEBIT 19 CREDIT 60

— 45 rub. — VAT is accepted for deduction;

March 1
DEBIT 60 CREDIT 51
— 295 rub. — paid for the services of the fiscal data operator.

Let's change the conditions of the example. Let’s assume that, according to the terms of the contract, you must pay for all annual maintenance at once. On February 1, the accountant transferred 3,540 rubles to the fiscal data operator. On February 28, he received a statement for February and an invoice. In accounting, the accountant will make the following entries:

1st of February
DEBIT 60 CREDIT 51
— 3540 rub. — paid in advance for the annual service of the fiscal data operator;

DEBIT 68 subaccount “Calculations for VAT” CREDIT 76 subaccount “VAT on advances issued”
— 540 rub. — VAT on advance payment is accepted for deduction;

28th of February
DEBIT 26 (44) CREDIT 60
— 250 rub. — expenses for operator services in February are reflected;

DEBIT 19 CREDIT 60
— 45 rub. — VAT for the services provided by the fiscal data operator is taken into account;

DEBIT 68 subaccount “VAT calculations” CREDIT 19
— 45 rub. — VAT on services for February is accepted for deduction;

DEBIT 76 subaccount “VAT on advances issued” CREDIT 68 subaccount “VAT settlements”
— 45 rub. — VAT, previously accepted for deduction from the advance payment, has been restored.

Important!
It is dangerous to make three payments through account 70 “Settlements with personnel for wages”

1. Payments to the contractor. Tax authorities will decide that the civil law contract is hiding an employment contract, and will add additional contributions to the Social Insurance Fund at a rate of 2.9 percent. Therefore, take into account remuneration on account 60 “Settlements with suppliers and contractors” or 76 “Settlements with various debtors and creditors”:

DEBIT 20 (08, 23, 25, 26, 44) CREDIT 60 (76)

— remuneration to the contractor has been accrued.

2. Compensation. Post any compensation to employees that are not subject to contributions through account 73 “Settlements with personnel for other operations.” For example, compensation for the use of personal property, for communication services, etc. (otherwise the tax authorities will equate compensation to wages and demand that it be included in the contribution base):

DEBIT 20 (08, 23, 25, 26, 44) CREDIT 73

— compensation for communication services has been accrued.

3. Dividends. Usually they are accrued through account 75 “Settlements with founders”. And if the founder is an employee of the company, they use account 70. But tax authorities may notice that not the entire amount from this account is included in the contribution base, and will ask for clarification. To avoid questions, use count 75:

DEBIT 84 CREDIT 75

— part of the profit is used to pay dividends.

Modernized CCP

The company can buy an online cash register or upgrade its model to the new order. The CCP manufacturer will tell you whether modernization is possible. The costs of modernization will include the services of the manufacturer and the cost of the fiscal drive. This is a new, more modern analogue of the electronic protective tape (ECLZ).

Accounting for the costs of modernizing a cash register depends on its initial cost. If the cash register cost more than 40,000 rubles. and you took it into account as a fixed asset, then attribute the costs of modernization to the increase in its value. If the cash register cost 40,000 rubles. maximum and you took it into account as a low-value property, then take into account the cost of modernization in current costs.

Example How to reflect the modernization of cash register systems in accounting

In February 2017, the company entered into an agreement with the cash register manufacturer to modernize the cash register to the new order. The company registered it as a fixed asset in April 2016. The initial cost of the cash register is 42,000 rubles. The useful life is 70 months. Monthly depreciation amount is 600 rubles. (RUB 42,000: 70 months). For May 2016 - February 2017, depreciation amounted to 6,000 rubles. (600 rubles × 10 months). The cost of modernization services is 2360 rubles, including VAT - 360 rubles. The cost of the fiscal drive is 5900 rubles, including VAT - 900 rubles.

The modernization act was signed on February 20. The company received the invoice on February 21. The company paid for the services and fiscal storage on February 22. The useful life after modernization did not change.

The company accountant made the following entries:

February 20th
DEBIT 10 CREDIT 60

DEBIT 08 subaccount “Modernization of fixed assets” CREDIT 10
— 5000 rub. — the costs of installing a fiscal storage device are reflected;

DEBIT 08 subaccount “Modernization of fixed assets” CREDIT 60

DEBIT 19 CREDIT 60

DEBIT 01 CREDIT 08 subaccount “Modernization of fixed assets”
— 7000 rub. (5000 + 2000) - the initial cost of the cash register has been increased;

February 21
DEBIT 68 subaccount “VAT calculations” CREDIT 19

February 22
DEBIT 60 CREDIT 51
— 8260 rub. (2360 + 5900) - paid for services for modernizing the cash register and fiscal storage;

March 31
DEBIT 26 (44) CREDIT 02
— 716.67 rub. ((42,000 rub. + 7,000 rub. - 6,000 rub.) : (70 months - 10 months)) — depreciation was accrued on the cash register.

Let's change the example and assume that the initial cost of the cash register was 35,000 rubles. The company accounted for the cash register not as a fixed asset, but as a low-value property. Then the accountant will reflect the modernization in accounting as follows:

February 20th
DEBIT 26 (44) CREDIT 60
— 2000 rub. — expenses for services for modernizing the cash register are reflected;

DEBIT 10 CREDIT 60
— 5000 rub. — a fiscal storage device was purchased;

DEBIT 26 (44) CREDIT 10
— 5000 rub. — expenses for the fiscal drive are written off;

DEBIT 19 CREDIT 60
— 1260 rub. (360 + 900) — VAT on modernization and fiscal accumulator is taken into account;

February 21
DEBIT 68 subaccount “VAT calculations” CREDIT 19
— 1260 rub. (360 + 900) — VAT is accepted for deduction;

February 22
DEBIT 60 CREDIT 51
— 8260 rub. (2360 + 5900) - paid for services for modernizing the cash register and fiscal storage.

Tax for one company was paid by another

From January 1, 2017, companies have the right to make insurance premiums. Similar rules for taxes have been in effect since November 30, 2016 (Clause 1, Article 45 of the Tax Code of the Russian Federation). Taxes and contributions for an organization can be transferred by a director or employee from a personal account, a third-party company, etc. Before this, the Tax Code stated that money was transferred to the budget by the taxpayer himself or by an agent, and third parties were not mentioned. Therefore, it was difficult to prove, for example, that the director has the right to pay tax for the company.

Post taxes paid for you by a counterparty or employee through account 76 “Settlements with various debtors and creditors.” Use it if you are transferring taxes for another organization.

Example How to take into account the tax that another organization paid for one company

Alpha LLC buys goods from Vega LLC. On January 10, Vega shipped goods worth 250,000 rubles.

The accountant made the following entries:

January 10
DEBIT 62 CREDIT 90 subaccount “Revenue”
— 250,000 rub. — goods were shipped to the warehouse of Alpha LLC;

DEBIT 90 subaccount “VAT” CREDIT 68 subaccount “VAT calculations”
— 38,135.59 rub. (RUB 250,000 × 18: 118) - VAT on revenue is taken into account.

Vega's accountant calculated the income tax for 2016. It turned out to be 200,000 rubles, of which 20,000 rubles. - to the federal budget, and 180,000 rubles. - to the regional one. Vega transferred the tax to the federal budget on February 14, 2017:

December 31, 2016
DEBIT 99 CREDIT 68 subaccount “Calculations for income tax”
— 200,000 rub. (180,000 + 20,000) - income tax accrued for 2016;

The 14th of February
DEBIT 68 subaccount “Calculations for income tax” CREDIT 51
— 20,000 rub. — income tax is transferred to the federal budget.

There was no money to pay taxes to the regional budget. The director of Vega turned to Alpha LLC for help. The counterparty agreed to send the money to the budget on the condition that it would be counted as payment for the goods. The tax was paid on February 15. The offset agreement was formalized on February 17. Vega's accountant made the following entries:

February, 15
DEBIT 68 subaccount “Calculations for income tax” CREDIT 76
— 180,000 rub. — income tax for Vega LLC is transferred to the regional budget from the account of Alpha LLC;

February 17
DEBIT 76 CREDIT 62
— 180,000 rub. — payment of income tax is offset against repayment of debt for goods.

For the goods, Alpha LLC will pay Vega LLC only 70,000 rubles. (250,000 - 180,000). The accountant of Alpha LLC reflected in the accounting the payment of tax for Vega LLC:

February, 15
DEBIT 76 CREDIT 51
— 180,000 rub. — income tax was transferred to the regional budget for Vega LLC;

February 17
DEBIT 60 CREDIT 76
— 180,000 rub. — payment of income tax for Vega LLC is offset against the debt for goods.

A simplified company pays a minimum tax

The minimum tax code has been abolished. Now all simplified payments for the “income minus expenses” object must be credited to one BCC - 18210501021 011000110. Therefore, there is no longer a need to create different subaccounts for the regular tax and the minimum tax in account 68 “Calculations for taxes and fees”. Both advances, regular tax, and minimum tax can be reflected in one general subaccount “Simplified Calculations”.

Example How to take into account advances and minimum tax using a simplified method

The company uses a simplified approach with the “income minus expenses” object. In 2017, the accountant calculated tax advances as a cumulative total:

based on the results of the first quarter - 4,000 rubles;
according to the results of the half-year - 14,000 rubles;
at the end of 9 months - 20,000 rubles.

The company listed the advances:

based on the results of the first quarter - April 17;
based on the results of the half year - July 24;
based on the results of 9 months - October 16.

At the end of 2017, the company reached the minimum tax of 15,000 rubles. The company did not transfer it to the budget, and left the overpayment of advances for the future. The accountant made the following entries:

March 31

— 4000 rub. — advance tax accrued for the first quarter;

April 17

— 4000 rub. — advance tax for the first quarter has been transferred;

30 June
DEBIT 99 CREDIT 68 subaccount “Simplified settlements”
— 10,000 rub. (14,000 - 4,000) - advance tax accrued for the six months;

July 24
DEBIT 68 subaccount “Simplified payments” CREDIT 51
— 10,000 rub. — advance payment of tax for half a year is transferred;

September 30th
DEBIT 99 CREDIT 68 subaccount “Simplified settlements”
— 6000 rub. (20,000 - 4000 - 10,000) - advance tax accrued for 9 months;

October 16
DEBIT 68 subaccount “Simplified payments” CREDIT 51
— 6000 rub. — advance payment of tax for 9 months is transferred;

31th of December
DEBIT 99 CREDIT 68 subaccount “Simplified settlements”
— 5000 rub. (4000 + 10,000 + 6000 - 15,000) — excessively accrued tax advances were reversed

Paid an accountant for a professional standard exam

From January 1, 2017, the cost of the professional standard exam, which the company pays to the employee (clause 21.1 of Article 217 of the Tax Code of the Russian Federation), is not subject to personal income tax. The exam fee is a normal business expense. If the accountant paid for the exam himself, and the company compensated for this amount, then reflect it in account 73 “Settlements with personnel for other transactions.”

Example How to reflect payment for accounting professional standards in accounting

On February 20, the company paid the chief accountant for an exam for compliance with the accounting professional standard. The cost of the exam is 22,420 rubles, including VAT - 3,420 rubles. The Qualification Assessment Center issued the certificate and invoice on March 1. The act was signed on the same day.

The company made the following entries in its accounting:

February 20th
DEBIT 60 CREDIT 51
— 22,420 rub. — the cost of the exam has been paid;

March 1
DEBIT 26 (44) CREDIT 60
— 19,000 rub. — the cost of assessing the accountant’s qualifications is reflected in expenses;

DEBIT 19 subaccount “VAT calculations” CREDIT 60
— 3420 rub. — VAT is taken into account on the cost of services of the qualification assessment center;

DEBIT 68 subaccount “VAT calculations” CREDIT 19
— 3420 rub. — VAT is accepted for deduction.

Let's change the conditions of the example. Let's assume that the accountant paid for the exam himself, and the company compensated him for these expenses on February 20. Then the wiring will be different:

February 20th
DEBIT 73 CREDIT 50 (51)
— 22,420 rub. — compensation was paid to the employee;

March 1
DEBIT 26 (44) CREDIT 73
— 22,420 rub. — compensation for expenses for assessing the employee’s qualifications is taken into account in expenses for ordinary activities.