The model for constructing the national chart of accounts influences the regulation and organization of the accounting system in the country. The main tasks of Russian accounting are to generate complete, reliable information about the business processes and results of the organization’s activities, control over compliance with legislation, the availability and movement of property, the use of material, labor and financial resources, the correct calculation and transfer of tax payments to the budget. In Russia, accounting regulation is focused on the accounting process, which involves the collection, registration and systematization of information, as well as its synthesis in the form of reporting. The transition to market relations and international standards of accounting, reporting and taxation required the introduction of a chart of accounts, reflecting the modern level of accounting and representing:

• - a normative document regulating the unity of accounting methodology and the content of economic information about property, sources and processes;
• - a systematic list of accounts used for current accounting of property, sources and processes of the organization in order to exercise control and prepare financial and management reporting.

Currently, Russian organizations apply the Chart of Accounts and Instructions for its application, which came into force on January 1, 2001 and are valid at enterprises of all types of activities, forms of ownership and legal forms that maintain accounting using the double entry method.

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

The chart of accounts is used to register and group facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts). The chart of accounts consists of 8 sections and contains 61 balance sheet and 11 off-balance sheet accounts. Each account is assigned a two-digit code; for subaccounts an additional sign is provided (for example, account “Materials”, subaccount 1 “Raw materials and supplies”). A three-digit code is provided for off-balance sheet accounts (see Appendix 5).

Instructions for using the Chart of Accounts establish uniform approaches to its use in the process of reflecting the facts of economic life on accounting accounts. It provides a brief description of synthetic accounts and the subaccounts opened for them: their structure and purpose, the economic content of the facts of economic activity generalized on them, and the order in which the most common facts are reflected are revealed. The description of the accounting accounts by sections is given in the sequence provided for in the Chart of Accounts.

In the Instructions, after the characteristics of each synthetic account, a typical scheme of its correspondence with other synthetic accounts is given. In the event of facts of economic activity arising, correspondence for which is not provided for in the standard scheme, the organization can supplement this, observing the uniform approaches established by the Instructions.

The principles, rules and methods of accounting by organizations for individual assets, liabilities, financial, business transactions, etc., including recognition, assessment, grouping, are established by regulations and other regulations, guidelines on accounting issues.

Based on the Chart of Accounts and Instructions for its application, the organization approves working chart of accounts accounting, containing a complete list of synthetic and analytical (including subaccounts) accounts necessary for accounting. The subaccounts provided for in the Chart of Accounts are used by the organization based on the requirements of the management of the organization, including the needs of analysis, control and reporting. An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

The procedure for maintaining analytical accounting is established by the organization based on the Instructions for the use of the chart of accounts for accounting the financial and economic activities of the organization, regulations and other regulations, guidelines on accounting issues.

• The Chart of Accounts for the accounting of financial and economic activities of organizations and the Instructions for the application of the Chart of Accounts for the accounting of financial and economic activities of organizations were approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

Chart of accounts - a system of accounting accounts, providing for their number, grouping and digital designation depending on the objects and purposes of accounting. The Chart of Accounts includes synthetic accounts of the first order and subaccounts or accounts of the second order. The construction of a chart of accounts ensures the consistency of accounting indicators with the indicators of current reporting.

Types of charts of accounts

· Accounting of financial and economic activities of organizations (general).

· Accounting in credit institutions.

· Budget accounting.

Instructions for using the chart of accounts

This instruction establishes uniform approaches to the application of the chart of accounts for accounting of financial and economic activities of organizations and the reflection of facts of economic activity on accounting accounts. The principles, rules and methods of accounting by organizations for individual assets, liabilities, financial and business transactions are established by regulations and other regulations, guidelines on accounting issues.

According to the chart of accounts and in accordance with these Instructions, accounting must be maintained in organizations of all forms of ownership and organizational and legal forms that conduct accounting using the double entry method.

Based on the chart of accounts and these instructions, the organization approves a working chart of accounts containing a complete list of synthetic and analytical accounts necessary for accounting.

The chart of accounts is a scheme for recording and grouping facts of economic activity in accounting. It contains the names and numbers of synthetic accounts and subaccounts.

To account for specific transactions, an organization may, in agreement with the Ministry of Finance of the Russian Federation, enter additional synthetic accounts into the chart of accounts using free account numbers.

The subaccounts provided for in the chart of accounts are used by the organization based on the requirements of the management of the organization, including the needs of analysis, control and reporting. An organization can clarify the contents of the subaccounts shown in the chart of accounts, exclude and combine them, and also introduce additional subaccounts.

The procedure for maintaining analytical accounting is established by the organization based on these instructions, regulations and other regulations, guidelines on accounting issues.

In the instructions, after the characteristics of each synthetic account, a typical scheme of its correspondence with other synthetic accounts is given. If facts of economic activity arise, correspondence for which is not provided for in the standard scheme, the organization can supplement it, observing the uniform approaches established by this instruction.

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 government, 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.

Approved
By order of the Ministry of Finance
Russian Federation
dated October 31, 2000 N 94n

INSTRUCTIONS
ON THE APPLICATION OF THE CHART OF ACCOUNTS
FINANCIAL AND ECONOMIC ACTIVITIES OF ORGANIZATIONS

(as amended by Orders of the Ministry of Finance of the Russian Federation dated 05/07/2003 N 38n,
dated September 18, 2006 N 115n)

This Instruction establishes uniform approaches to the application of the Chart of Accounts for accounting the financial and economic activities of organizations and the reflection of facts of economic activity in the accounting accounts. It provides a brief description of synthetic accounts and the subaccounts opened for them: their structure and purpose, the economic content of the facts of economic activity generalized on them, and the order in which the most common facts are reflected are revealed. The description of the accounting accounts by sections is given in the sequence provided for in the Chart of Accounts.

The principles, rules and methods of accounting by organizations for individual assets, liabilities, financial, business transactions, etc., including recognition, assessment, grouping, are established by regulations and other regulations, guidelines on accounting issues.

According to the Chart of Accounts and in accordance with these Instructions, accounting must be maintained in organizations (except credit and budgetary) of all forms of ownership and organizational and legal forms that conduct accounting using the double entry method.

Based on the Chart of Accounts and these Instructions, the organization approves a working chart of accounts containing a complete list of synthetic and analytical (including subaccounts) accounts necessary for accounting.

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

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

The subaccounts provided for in the Chart of Accounts are used by the organization based on the requirements of the management of the organization, including the needs of analysis, control and reporting. An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

The procedure for maintaining analytical accounting is established by the organization based on these Instructions, regulations and other regulations, guidelines on accounting issues (fixed assets, inventories, etc.).

In the Instructions, after the characteristics of each synthetic account, a typical scheme of its correspondence with other synthetic accounts is given. If facts of economic activity arise, correspondence for which is not provided for in the standard scheme, the organization can supplement it, observing the uniform approaches established by this Instruction.

Section I. Fixed assets

The accounts of this section are intended to summarize information about the presence and movement of the organization’s assets, which, in accordance with accounting rules, relate to fixed assets, intangible assets and other non-current assets, as well as operations related to their construction, acquisition and disposal.

Section II. Productive reserves

The accounts of this section are intended to summarize information on the availability and movement of objects of labor intended for processing, processing or use in production or for economic needs, means of labor, which, in accordance with the established procedure, are included in the funds in circulation, as well as operations related to their procurement (purchase).

Material assets accepted for safekeeping are accounted for in off-balance sheet account 002 “Inventory assets accepted for safekeeping.” Raw materials and materials of the customer accepted by the organization for processing (raw materials supplied by customer), but not paid for, are recorded in off-balance sheet account 003 “Materials accepted for processing”.

Section III. Production costs

The accounts in this section are intended to summarize information about expenses for ordinary activities of the organization (except for selling expenses).

The generation of information on expenses for ordinary activities is carried out either on accounts 20 - 29, or on accounts 20 - 39. In the latter case, accounts 20 - 29 are used to group expenses by item, place of occurrence and other characteristics, as well as calculate the cost of products (works) , services); Accounts 30 - 39 are used to record expenses by expense elements. The relationship between expense accounting by items and elements is carried out using specially opened reflective accounts. The composition and methodology for using accounts 20 - 39 with this accounting option is established by the organization based on the characteristics of its activities, structure, and management organization based on the relevant recommendations of the Ministry of Finance of the Russian Federation.

Section IV. Finished products and goods

The accounts of this section are intended to summarize information on the availability and movement of finished products (manufactured products) and goods.

Section V. Cash

The accounts in this section are intended to summarize information on the availability and movement of funds in Russian and foreign currencies held at the cash desk, in settlement, currency and other accounts opened with credit institutions in the country and abroad, as well as securities, payment and monetary documents.

Cash in foreign currencies and transactions with them are recorded in the accounts of this section in rubles in amounts determined by converting foreign currency in the prescribed manner. At the same time, these funds and transactions are reflected in the currency of settlements and payments.

Section VI. Calculations

The accounts in this section are intended to summarize information about all types of settlements of the organization with various legal entities and individuals, as well as intra-business settlements.

Payments in foreign currencies are accounted for in the accounts of this section in rubles in amounts determined by converting foreign currency in the prescribed manner. At the same time, these calculations are reflected in the currency of settlements and payments.

Payments in foreign currencies are accounted for separately in the accounts of this section, i.e. on separate sub-accounts.

Section VII. Capital

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

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.

Section IX. Off-balance sheet accounts

Off-balance sheet accounts are intended to summarize information on the availability and movement of assets temporarily in use or disposal of the organization (leased fixed assets, material assets in custody, 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.

Instructions for the chart of accounts without exaggeration, it is a reference book for an accountant of any rank in a commercial company. At the same time, you need to understand that it regulates only one of the options for reflecting business facts in accounts, since at the moment there are several charts of accounts in Russia: for commercial, budgetary organizations, as well as for the banking sector.

Classification of instructions for using the chart of accounts

Domestic legislation allows for the use of a fairly extensive number of official explanations for accounting accounts and the procedure for their use.

For legal entities not related to the sphere of budget financing and the banking sector, the chart of accounts introduced by Order of the Ministry of Finance of Russia dated October 31, 2001 No. 94n is in effect. In addition to the list of accounts and their descriptions, the said act provides instructions for the chart of accounts for use by commercial firms.

For government organizations financed from the budget, the chart of accounts approved by Order of the Ministry of Finance dated December 1, 2010 No. 157n is in force. It also provides for the use of special explanations for its application.

Banking sector institutions are required to use the regulation of the Central Bank of the Russian Federation dated July 16, 2012 No. 385-P, which also regulates the list of bank account codes and regulates the procedure for their application.

Insurance companies, on the basis of Order of the Ministry of Finance dated November 4, 2001 No. 69n, are required to use a separate list of codes and instructions for the chart of accounts.

Contents of explanations on the use of accounting accounts introducedby order No. 94n

First of all, you should focus on the provisions instructions for using the chart of accounts, approved by Order No. 94n, since its content concerns the vast majority of companies operating in the domestic market.

At the same time, only the list of synthetic accounts is strictly regulated, on the basis of which the company must form its own list, which it uses in its work. The company can take the analytical component of the accounts from the instructions or use independently created notations that correspond to the goals of its activities and the tasks facing the accounting department. The same rule is relevant for designating the names of subaccounts.

This approach is fully consistent with the objectives that were set when introducing instructions for the chart of accounts. The main goal of the document is to introduce into practice a uniform double entry mechanism between synthetic accounts. In other words, the accounting methodology, built on an approved list of accounts, should allow the accountant to easily link the direction of use and the source of formation of property by recording the debit of one account and the credit of another.

It is allowed to deviate from standard postings and create your own schemes for reflecting on accounts; in this case, the general methods specified in the instructions for using the chart of accounts must be observed.

Relationship between the instructions from Order No. 94n and other legislative acts

Separate application of the provisions of the instructions introduced by Order No. 94n is impossible. It must be considered in inextricable connection with other acts regulating accounting in Russia. These include:

• Law “On Accounting” dated December 6, 2011 No. 402-FZ;

• Accounting Regulations;

• Order of the Ministry of Finance “On standard recommendations for organizing accounting for small businesses” dated December 21, 1998 No. 64n;
• information of the Ministry of Finance “On the simplified system of accounting and financial reporting” dated 06/03/2015 No. PZ-3/2015;

You need to pay special attention to paragraphs. 1 and 4, since the law names general accounting requirements throughout the country, and information from the Ministry of Finance regulates a simplified methodology for its maintenance, taking into account instructions for the chart of accounts by order No. 94n.

IMPORTANT! For small private enterprises the order appliesNo. 64n, however, it is advisory in nature.

In addition, the requirements formulated in PBU 1/2008 are of great importance. They also need to be taken into account in accounting work.

Users of instructions under order No. 94n

All commercial companies that record economic events through the use of double entry are users of the chart of accounts and instructions according to Order No. 94n. Certain categories of organizations may refuse to use them:

• private entrepreneurs;
• representative offices of foreign companies.

This is primarily due to the permission of these entities not to maintain full accounting records on a legal basis.

In addition, micro-companies and non-profit institutions have the opportunity not to record transactions using double entry, so this document also does not apply to them.

However, in business practice, few people use such concessions, since there are no uniform instructions regarding accounting without the use of double entry in accounts.

The instructions were changed in 2003, 2006 and 2010. At the moment, no legislative initiative on this issue is being considered.

The procedure for applying instructions to the unified chart of accounts from Order No. 157n

The document that approved the chart of accounts for institutions financed from the budget was Order No. 157n. By its number it is customary to call the instruction to the unified chart of accounts No. 157n, which is an appendix to it.

The chart of accounts and instructions to it, according to Order No. 157, are used by entities that carry out their activities on the basis of budget revenues: autonomous, state-owned, budgetary institutions, government bodies, extra-budgetary funds.

In order to describe some provisions in more detail, as well as to facilitate understanding of the chart of accounts for Order No. 157n and the corresponding instructions, the following were adopted as auxiliary acts:

• in terms of accounting for budgetary organizations - order No. 174n dated December 16, 2010;
• for various autonomous institutions - order No. 183n dated December 23, 2010;
• for government agencies - order No. 162n dated 06.12.2010.

The need for accounting is strictly prescribed exclusively for budgetary and autonomous institutions. State institutions must carry out procedures that form budget accounting (clause 21 of instruction No. 157n).

The listed documents contain lists of account codes and regulations for their use by each of the named types of entities. In addition, these regulations are the foundation for constructing working charts of accounts and developing specific accounting procedures in the listed institutions. As a result, a situation arises that structures financed from budgetary funds must comply not only with the provisions of Order No. 157n, but also at the same time take into account the requirements of the corresponding auxiliary act.

NOTE! When comparing the provisions of the instructions for the commercial and public sectors, one can see in them a large number of similar approaches to accounting. In particular, independent development and application of a list of analytical accounts is allowed. At the same time, order No. 157n does not include a list of standard postings, however, they are given in private orders No. 162n, No. 174n, No. 183n.

The main difference is that the “budget” version of the instructions directly instructs institutions to use the double-entry method when maintaining records. Commercial regulations, on the contrary, indicate that double entry is a cause that determines the use of an instruction, and not a consequence.

The main differences between the lists of accounting accounts in commercial and budgetary organizations

When studying the main points listed in Order No. 157n, you can see that it has a clear division into accounting and budget accounting. What are the fundamental differences between these approaches?

Turning to the Budget Code, it can be established that the budget report is a procedure for preparing, recording, grouping data on property and the sources of its formation for state organizations, government bodies and territorial entities.

And in Law No. 402-FZ you can find the following definition: accounting is a generalization of data on the facts of economic activity, property, loans, and sources of financial support for a company.

At the same time, it must be taken into account that the activities of a company on which tax is calculated and paid and which is exempt by law from fiscal payments must be taken into account separately. This is expressly stated in Art. 149 of the Tax Code of the Russian Federation. Preferential transactions include, in particular, budget financing.

To solve the problem of delimiting the types of activities that are exempt or subject to taxes, government institutions can be classified as those that are mostly engaged in commercial activities or, conversely, as those that are not involved in generating income for commercial purposes. The first category includes budgetary and autonomous institutions, the second - state-owned ones.

It turns out that companies whose activities are in one way or another connected with generating income are required to maintain accounting records. In institutions where business activities are not carried out, it is necessary to maintain budget records.

Updated provisions of the instructions under Order No. 157n

The latest innovations appeared in order No. 157n in 2015. They made quite significant changes to the general accounting procedure for budget structures.

Most of the changes to the instructions for the chart of accounts from Order No. 157n boil down to a transformation of their structure. The most significant act in this regard was the order of the Ministry of Finance dated August 6, 2015 No. 124n.

Some changes also affected the names of accounts. So, for account 201 06 it was replaced by “Institutional funds in special accounts.”

In addition, account 502 01 for a long period was called “Accepted (accepted) obligations.” Due to the changes introduced, its name was shortened to “Accepted Commitments”. Note that in business transactions, the specified account most often corresponded precisely to the accepted obligations.

Along with this, the possibility of using off-balance sheet accounts 17 and 18 was introduced in relation to account 0 210 03 000.

Thus, for each specific area of ​​accounting (commercial, budgetary, insurance and banking sectors) there are its own instructions. Although in general their essence is largely similar, there are still features related to the organizational and legal form, sources of financing and field of activity.

In addition, it should be borne in mind that all instructions strictly regulate only the procedure for using synthetic accounts, while the analytical component can be formed by organizations at their discretion.