Chart of accounts for accounting of budgetary institutions. Accounting in budgetary organizations. Chart of accounts. Formation of the Working Chart of Accounts by budgetary and autonomous institutions
Comment
According to subarticle 174 KOSGU is reflected financial results from the reduction (write-off) of the amount of accrued income in accordance with the law. For example, in 2016, by Decree of the Government of the Russian Federation No. 190 dated March 14, 2016, customers were allowed to write off the accrued amounts of penalties (fines, penalties) if certain conditions were met.
To reflect cash receipts and disposals, subarticle 174 of KOSGU does not apply. In other words, code 174 is used only to determine the financial result from these operations for the purposes of budget accounting:
KDB debit 1,401 10,174 KDB credit 1,205 XX 660, KDB 1,209 XX 660 - reduced amounts of accrued income (including monetary penalties - fines, penalties, forfeits) when making a decision in accordance with the legislation on the provision of discounts (benefits) ), write-off (clause 120 of Instruction No. 162n in new edition). The exception is the write-off of uncollectible debt.
In the Statement of Financial Performance (f. 0503121), data on account 1 401 10 174 are not shown separately. At the same time, they form the final result for line 090 (clause 96 of Instruction No. 191n in the new edition).
To align with the Unified Chart of Accounts accounting, approved By order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the chart of accounts for budget accounting was supplemented with off-balance accounts 40 "Assets in management companies", 42 "Budget investments implemented by organizations" (read about the changes made to Instruction No. 157n).
The movement must be due to changes in the characteristics of the object. Examples include the transfer of premises from residential to non-residential by decision of the authorized authority, the transfer of an object from a particularly valuable to other movable property, or vice versa.
Correspondence accounts in this case look like this:
| No. p / p | Contents of operation | Account correspondence | |
|---|---|---|---|
| debit account | account credit | ||
| 1 | Reflected the disposal of an item of fixed assets from a group and (or) type of property at historical cost | KDB 1 401 10 172 | KRB 1 101 XX 310 |
| 2 | Written off depreciation accrued on fixed assets | KRB 1 104 XX 410 | KDB 1 401 10 172 |
| 3 | The fixed asset was registered as part of the corresponding group (type) of property | KRB 1 101 XX 310 | KDB 1 401 10 172 |
| 4 | Depreciation previously accrued on the object was taken into account | KDB 1 401 10 172 | KRB 1 104 XX 410 |
Please note that the correspondence given is not intended to correct errors made earlier in accounting, for example, when property was classified as inventory, but according to its criteria is a fixed asset.
In the event of a dismantling or partial liquidation of a fixed asset, its value is debited from accounting - in categories 24 - 26 of the account number of the analytical accounting of account 0 101 00 000, code 410 of KOSGU is indicated (clause 10 of Instruction No. 162n in the new edition):
| No. p / p | Contents of operation | Account correspondence | |
|---|---|---|---|
| debit account | account credit | ||
| 1 | The initial cost of the fixed asset is written off in the event of its disassembly | KDB 1 401 10 172 | KRB 1 101 XX 410 |
| 2 | Accrued depreciation is written off when dismantling an object of fixed assets | KRB 1 104 XX 410 | KDB 1 401 10 172 |
| 3 | The fixed asset received as a result of dismantling was taken into account | KRB 1 101 XX 310 | KDB 1 401 10 172 |
| 4 | Accepted for accounting depreciation on the object received as a result of dismantling | KDB 1 401 10 172 | KRB 1 104 XX 410 |
| 5 | The residual value of the part of the fixed asset subject to liquidation is written off | KDB 1 401 10 172 | KRB 1 101 XX 410 |
| 6 | Written off depreciation of the liquidated part of the fixed asset | KRB 1 104 XX 410 | KRB 1 101 XX 410 |
Depreciation, previously accrued on dismantled property, is distributed among the newly accepted for accounting objects. The decision on such distribution is made by the commission on receipt and disposal of assets. The distribution method is set in the accounting policy.
Inventory received as a result of decommissioning of non-financial assets should also be taken into account in correspondence with the account 1 401 10 172, and not 1 401 10 180, as it was before. Corresponding changes were made to clause 23 of Instruction No. 162n.
Non-produced assets
Amounts owed to compensate the institution's expenses in connection with the implementation of legal requirements are reflected in the debit of account 1,209 30,560 "Calculations for cost compensation" and the credit of account 1,401 10,130 "Income from the provision of paid services" (clause 86 of Instruction No. 162n in the new edition ). Please note, according to the changes made to Appendix 2 to Instruction No. 162n, in digits 1 - 17 of the account number 1 209 30 000, in such cases, the KRB code is indicated.
If the counterparty has not returned the advance payment, and the contract (agreement) with it is terminated, the amounts of financial claims for compensation of state expenses to the recipient of advance payments must be transferred to the debit of account 1 209 30 560 in correspondence with the credit of the corresponding accounts analytical accounting accounts 1 206 00 660, 1 208 00 660.
VAT calculations
Account 210 10 "Calculations for tax deductions on VAT" was supplemented with a new account of analytical accounting 210 13 "Calculations for VAT on advances paid". The fact is that in accordance with paragraph 12 of Article 171 of the Tax Code of the Russian Federation, the taxpayer who transferred the advance payment, the amounts of VAT presented by the seller are subject to deductions. In the future at the time of shipment of the goods (performance of work, provision of services, transfer of property rights), the buyer is obliged to restore to the budget the VAT accepted for deduction from the prepayment (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).
Account 42 is used by financial authorities and property management authorities, which reflect the costs of providing budget investments by elements of the types of expenses of subgroup 450 "Budget investments to other legal entities".
Financial results
- in the event that the return of income from previous years exceeds the amount of income received in the reporting financial year (taking into account their return) reflected in account 17, the corresponding indicators under line code 171 are shown with a minus sign;
- in the event that the return of the expenses of the current year, made to the cashier, exceeds the amount of payment of expenses in the reporting financial year, reflected in account 18, the corresponding indicators under line code 181 are shown with a minus sign.
In addition, the Reference in the Balance sheet was supplemented with lines to reflect data on off-balance accounts 40, 42 (lines 300, 310).
). In column 1, section 1 indicates the numbers of analytical accounts, for which, at the beginning, at the end of the reporting period, at the end of the same period of the last financial year, the balances and (or) turnovers on the increase (decrease) of debt in the reporting period are reflected.
Accounts receivable and accounts payable, which are listed on the accounts of budget accounting, are reflected in the Information (f. 0503169) according to the following rules:
The indicators on account 1 304 06 000 in the Data (f. 0503169) at the end of the financial year are reflected after the final turnovers carried out at the end of the financial year on the budget accounting accounts.
Instruction No. 191n was supplemented with new sections:
- VII - the procedure for submitting budget reports by recipients, chief administrators (administrators) of federal budget funds, chief administrators (administrators) of federal budget revenues, chief administrators (administrators) of sources of financing the federal budget deficit;
- VIII - the procedure for the submission of consolidated (consolidated) budget reporting by the management bodies of state extra-budgetary funds;
- IX - the procedure for the submission by bodies authorized to generate reports on the execution of the consolidated budget of a constituent entity of the Russian Federation and the budget of the territorial state non-budgetary fund of consolidated budget reports.
It has been established that recipients of federal budget funds submit reports to a higher institution by means of the "Accounting and Reporting" subsystem of the state integrated information system for managing public finances "Electronic Budget". Reporting deadlines have also been set.
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Budget accounting accounts in 2016 have undergone changes, since from 01.01.2016 the budget classification is applied differently. Read about the principles of account coding, standard correspondence and off-balance sheet accounting in our article.
Legislative acts regulating budget accounting account codes
Accounting for state employees is regulated by the Unified Chart of Accounts and Instructions approved by Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n. Budgetary organizations in accordance with paragraph 2 of Art. 9.1 of the Federal Law "On non-profit organizations" dated 12.01.1996 No. 7-FZ are divided into:
- to autonomous;
- budgetary;
- state-owned.
Each of them has its own private chart of accounts:
- order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n is applied by autonomous organizations;
- order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n - budgetary;
- order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n - state-owned.
The concept of "budget accounting" applies only to certain government agencies that are listed in Order No. 162n, for example, government agencies, government agencies, extra-budgetary funds. The remaining state institutions maintain accounting, the rules of which are specified in the respective charts of accounts (orders No. 174n and No. 183n).
Budgetary classification is the basis of accounting for state employees. It is necessary in order to be able to compare the data of different budgets that are part of the country's budget system. On its basis, budget accounting accounts have been developed. The chart of accounts for budget accounting (Order No. 162n) deciphers the structure of accounts.
The account number consists of 26 digits. Below is a diagram showing the composition of the account number. In addition, the example shows how exactly the data about the accounting object is encoded.
A detailed breakdown of the categories can also be found in paragraph 21 of the instructions for the Unified Chart of Accounts (order No. 157n), and in addition, in the table of the budget accounting chart of accounts itself and paragraph 2 of the instructions to it (order No. 162n).
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Table 1 |
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Account category number |
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Classification sign of receipts and disposals |
Financial support |
Accounting object |
Accounting object group |
Type of accounting object |
Type of receipts, disposals of the accounting object |
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Example: KRB account 1 101 1 8 310 “Increase in the value of other fixed assets - real estate of the institution” |
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See table 2 |
At the expense of the budget |
fixed assets |
Real estate |
Other fixed assets |
Increase in OS cost |
To determine the categories 1-17, you must be able to use the budget classification. The instruction to the chart of accounts of budgetary accounting contains a separate appendix 2, which describes for each account which code (BCC) must be indicated: intended for budget expenditures (KRB), encrypting budget revenues (KDB), sources of financing the budget deficit (CIF) or 0 Moreover, for institutions, the 4-20th category of the CSC is taken, and for financial authorities - the 1-17th category.
Note that in budget accounting, in accordance with Order No. 162n, only 2 types of financial support are possible:
- at the expense of the budget (code 1);
- at the expense of funds in temporary disposal (code 3).
Thus, state institutions, state bodies and other organizations falling under the jurisdiction of order No. 162n cannot have their own extra-budgetary income.
In the Instructions on the procedure for applying the budget classification, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, you can find the structure of codes for systematizing income (Chapter II, Table 1), expenses (Chapter III, Table 2) and sources (Chapter IV, Table 5).
The BCC consists of 20 categories, of which the 4th-20th are transferred to the place of the 1-17th category of the budget accounting account of institutions (or the 1-17th category of the BCC - to the place of the 1-17th category of the account for financial authorities), as mentioned above. Table 2 shows the composition of the budget expenditure code.
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table 2 |
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KBK category number (expense code) |
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Code of the main manager of budgetary funds |
Section code |
Subsection code |
Target article code |
Expense type code |
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Program (non-program) article |
Direction of expenses |
Subgroup |
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Appendix 9 to instructions No. 65n |
Annex 2 to instructions No. 65n |
Annex 10.1 to instructions No. 65n |
Annex 3 to instructions No. 65n |
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An innovation in the coding of budget accounts in 2016 is that the Classification of General Government Transactions (COSGI) has been removed from the CSC structure.
Orders of the Ministry of Finance of Russia dated 08.06.2015 No. 90n and dated 01.12.2015 No. 190n amended the classification of income, expenses and sources of financing budget deficits. However, KOSGU are used as the last 3 digits in the account number.
Read more about one of the sections of the chart of accounts in the article “Non-financial assets in budget accounting are…” .
Drawing up correspondence of accounts (on the example of accounts 106, 205, 209, 302)
In budget accounting, the standard double-entry principle applies. We will show typical postings using the example of the following synthetic accounts:
- 0010600000 "Investments in non-financial assets" (used to reflect the actual costs of purchasing, creating, upgrading fixed assets, intangible assets, non-productive assets, inventories);
- 0020500000 “Income settlements” (used to reflect settlements with debtors);
- 0020900000 "Settlements for damage and other income" (used to reflect the accounts receivable of those responsible for causing damage, prepayments for which services were not provided, and other settlements specified in paragraph 220 of Order No. 157n);
- 0030200000 "Settlements for assumed obligations" (used to reflect accounts payable).
Depending on the group, type of object and its movement, the analytics of the account changes, and instead of 0, the corresponding codes are used, which can be found in the chart of accounts of budget accounting. A wide list of typical operations is given in Appendix 1 to the instructions for the chart of accounts for budget accounting.
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Table 3 |
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business transaction |
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Reflected the actual cost of purchasing the OS |
KRB 010611310 "Increase in investments in fixed assets - real estate of the institution" KRB 010631310 "Increase in investments in fixed assets - other movable property of the institution" |
KRB 030221730 "Increase in accounts payable for communication services" KRB 030222730 (-//- for transport services) KRB 030225730 (-//- for works, property maintenance services) KRB 030226730 (-//- for other works, services) KRB 030231730 (-//- for the acquisition of fixed assets) KRB 030291730 (-//- for other expenses) |
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Accrued debt for shortage of fixed assets at the expense of the perpetrators |
KDB 020971560 "Increase in receivables for damage to fixed assets" |
KDB 040110172 "Income from operations with assets" |
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Accrued income from the provision of services |
KDB 020531560 "Increase in receivables on income from the provision of paid work, services" |
KDB 040110130 "Income from the provision of paid services" |
Accounting on off-balance accounts in a budgetary institution
Off-balance accounts for budgetary institutions work in the same way as for commercial ones, that is, income is reflected only by debit, and disposal - only by credit, without correspondence. The chart of accounts of budgetary accounting provides for 29 off-balance accounts. They take into account the objects of the institution that are not in operational management, objects that, according to the instructions, should not be on the balance sheet, as well as other assets and liabilities listed in the instructions.
In addition, the organization can independently introduce additional off-balance accounts for safety control and management accounting.
Results
Accounting in budget structures is subject to the Budget Code of the Russian Federation and is strictly regulated. budget system country includes the use of special codes, the knowledge of which is also necessary for budget accountants, since the codes are used directly in the preparation of routine entries.
You can also find useful information in the article
In the working chart of accounts, only those accounts of the accounting object that are characteristic of a particular institution are reflected. For example, not everyone needs accounts 0 206 72 000 "Calculations on advances for the purchase of securities other than shares" or 0 202 30 000 "Budget funds in deposit accounts" ... By what principle is the working chart of accounts of an institution formed in 2016 - in the article
Account structure
The unified chart of accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), is the basis for the formation of balance accounts by state and municipal institutions.
On the basis of the relevant chart of accounts and the Instructions for its application, institutions develop and approve a working chart of accounts for accounting (budgetary) accounting. It consists, as in the previous year, of 26 categories.
The structure of the working chart of accounts in 2016 is as follows:
1 - 17th category - analytical code according to the classification basis of receipts and disposals;
18th category - code of the type of financial support (activity);
19 - 21st digits - code of the synthetic account of the chart of accounts of accounting (budgetary) accounting;
22 - 23rd category - code of the analytical account of the chart of accounts of accounting (budgetary) accounting;
24 - 26th digits - analytical code for the type of receipts, disposals of the accounting object (for institutions - this is KOSGU).
The instruction distinguishes between the concepts: work plan account and budget accounting account. So, digits 18 - 26 of the number of the working chart of accounts form the code of the accounting account.
Bodies state power, management bodies of state non-budgetary funds, management bodies of territorial state non-budgetary funds, local governments are allowed to enter additional categories into the code of the analytical account of the chart of accounts in order to obtain additional information necessary for internal and external reporting users.
1-17 digits of the working account
The largest number of questions from accountants in 2016 is related to the formation of the first 17 categories. In them, institutions reflect the category (from 4th to 20th) of the classification code for budget revenues, budget expenditures, sources of financing budget deficits.
What does it mean? The length of the account has not changed - 26 characters. And KOSGU was excluded from the structure of budget classification codes (BCC) in 2016. At the same time, the digits of the codes were retained (20 digits), increasing the codes by 3 digits: income subtypes, target item and type of deficit financing sources.
Since the entire CCC in the accounting account in 2016 "does not fit", a norm has been introduced according to which from 1 to 17 digits in the account reflect only 4-20 digits of the CCC. So far, this obligation has been introduced only for state-owned institutions, but from 2017 it will be extended to budgetary and autonomous ones (From January 1, 2017, Instruction No. 157n is supplemented by clause 21.1).
That is, the formation of an account should not be started with the codes of the chief administrator of budget revenues, the chief administrator of budgetary funds and the chief administrator of sources of financing the budget deficit.
The working account is formed:
For income accounts - starting with the code of the type of budget income;
For expense accounts - starting with a section, subsection;
By sources - starting with group codes, subgroups of sources of financing budget deficits.
For financial and treasury authorities, the working account also consists of 26 characters. But the CSC is reflected like this:
1-17 digits of the CSC are reflected in 1-17 digits of the accounting account;
18-20 digits of the KBK are reflected in 24-26 digits of the accounting account (instead of the code according to KOSGU).
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 and the income tax rate effective on reporting date.
On the credit of account 77 “Deferred tax liabilities”, in correspondence with the debit of the account, deferred tax is reflected, 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 on taxes and fees" reflects the reduction or full repayment of deferred tax liabilities against accruals of income tax for the reporting period.
The deferred tax liability upon disposal of the asset object or the 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 “Profit and losses”.
Analytical accounting of deferred tax liabilities is carried out by types of assets or liabilities in the valuation of which a taxable temporary difference has arisen.
Account 77 of the accounting posting "Deferred tax liabilities" corresponds with the accounts:
- Settlements for allocated property
- Current account settlements
- Settlements under a property trust management agreement
Check
Account 79 "Intra-economic settlements" is intended to summarize information on all types of settlements with branches, representative offices, departments and other separate divisions of the organization allocated to separate balance sheets (intra-balance sheet settlements), in particular, settlements for allocated property, for mutual leave material assets, for the sale of products, works, services, for the transfer of expenses for general management activities, for remuneration to employees of departments, etc.
To account 79 "Intra-economic settlements" sub-accounts can be opened:
- 79-1 "Settlements for allocated property",
- 79-2 "Settlements on current operations",
- 79-3 "Settlements under the contract of trust management of property", etc.
Sub-account 79-1 “Settlements on 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 the non-current and current assets transferred to them.
The property allocated to the specified subdivisions is debited by the organization from account 01 “Fixed assets”, etc. to the debit of account 79 “Intra-economic settlements”.
The property allocated by the organization to the specified divisions is taken into account by these divisions from the credit of account 79 "Intra-economic settlements" to the debit of account 01 "Fixed assets", etc.
Sub-account 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.
Sub-account 79-3 “Settlements under a property trust management agreement” 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 founder of the management, the trustee, as well as settlements on property transferred to trust management, accounted for on a separate balance sheet.
The property transferred to trust management is debited by the founder of the management from accounts 01 “Fixed assets”, 04 “Intangible assets”, 58 “Financial investments”, etc. to the debit of account 79 “Internal settlements” accounts, and the credit of 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 in the credit of account 79 “Internal settlements” (simultaneously, the amount of accrued depreciation is recorded on the credit of accounts 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets" and the credit of account 79 "Intra-economic settlements").
Upon termination of the contract of trust management of property and the return of property to the founder of the management, reverse entries are made. If the agreement on trust management of property provides for other operations with property transferred to trust management, then these operations are recorded 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 the cash accounts and the debit of account 79 “Intra-economic settlements”. The funds received by the founder of the management on account of this profit (income) are credited to the debit of the cash accounts in correspondence with account 79 “Intra-economic settlements”.
The founder of the management, due from the trustee, the amount of compensation for losses caused by the loss or damage to property transferred to trust management, as well as lost profits, are reflected in the debit of the account in correspondence with the credit of account 91 “Other income and expenses”. Upon receipt by the founder of the management of these funds, the cash accounts are debited and account 76 “Settlements with various debtors and creditors” is credited.
Analytical accounting on account 79 “Intra-economic settlements” is kept for each branch, representative office, department or other separate division of the organization allocated to a separate balance sheet, and settlements under agreements on trust management of property - for each agreement.
Account 79 of the accounting posting "Intra-economic 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 "Goods" 43 " Finished products» 44 Selling costs 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 76 "Settlements with different debtors and creditors" 90 "Sales" 91 "Other income and expenses" 97 "Deferred expenses" 99 "Profit and Loss" | 01 "Fixed assets" 02 "Depreciation of fixed assets" 04 "Intangible assets" 05 "Amortization of intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in value 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 40 "Output of products (works, services)" 41 "Goods" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 57 "Transfers 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 different debtors and creditors" 84 "Retained earnings (uncovered loss)" 90 "Sales" 91 "Other income and expenses" 97 "Deferred expenses" 99 "Profit and Loss" |
Section VII. Capital
The accounts of this section are intended to summarize information about the state and movement of the organization's capital.
Account 80 "Authorized capital"
Account 80 "Authorized capital" is intended to summarize information on the state and movement of the authorized capital (share capital, authorized fund) of the organization.
The balance on account 80 "Authorized capital" must correspond to the amount of the authorized capital recorded in the constituent documents of the organization. Entries on account 80 "Authorized capital" are made during the formation of the authorized capital, as well as in cases of increase and decrease in capital, only after making appropriate changes to the constituent documents of the organization.
After the state registration of the organization, its authorized capital in the amount of contributions of the founders (participants) provided for 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 the founders' deposits is carried out on the credit of account 75 "Settlements with the founders" in correspondence with the accounts for accounting for cash and other valuables.
Analytical accounting on 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 on the status and movement of contributions to common property under a simple partnership agreement. In this case, account 80 is called "Contributions of comrades."
The property contributed by partners to a simple partnership on account of their contributions is credited to the property accounts (51 “Settlement accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and to the credit of account 80 “Contributions of comrades”. When property is returned to partners upon termination of a simple partnership agreement, reverse entries are made in accounting.
Analytical accounting on account 80 "Contributions of comrades" is carried out for each simple partnership agreement and each participant in the agreement.
Account 80 accounting posting "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 for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 58 "Financial investments" 75 "Settlements with the founders" 81 "Own shares (shares)" 84 "Retained earnings (uncovered loss)" | 01 "Fixed assets" 03 " Profitable investments into wealth" 04 "Intangible assets" 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 58 "Financial investments" 75 "Settlements with the founders" 83 "Additional capital" 84 "Retained earnings (uncovered loss)" |
Account 81 "Own shares (shares)"
Account 81 "Own shares (shares)" is intended to summarize information on the presence and movement of own shares repurchased 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 back from a shareholder (participant) the shares (shares) belonging to it, an entry is made in the accounting records for the amount of actual costs on the debit of account 81 “Own shares (shares)” and on the credit of cash accounts.
Cancellation of own shares redeemed 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 the company has completed all the prescribed procedures. The difference arising in this case on account 81 “Own shares (stakes)” between the actual costs of repurchasing shares (stakes) and their nominal value is charged to account 91 “Other income and expenses”.
Account 81 accounting posting "Own shares (shares)" corresponds with accounts:
Account 82 "Reserve capital"
Account 82 "Reserve capital" is intended to summarize information on the state and movement of reserve capital.
Deductions to reserve capital from profit are reflected in the credit of account 82 "Reserve capital" in correspondence with account 84 "Retained earnings (uncovered loss)".
The use of reserve capital is accounted for in the debit of 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 terms of the amounts allocated for the redemption of the bonds of the joint-stock company.
Account 82 accounting posting "Reserve capital" corresponds with accounts:
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 accounts of the assets 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 (when the company was founded, with a subsequent increase in the authorized capital) due to the sale of shares at a price exceeding the nominal value - in correspondence with account 75 "Settlements with the founders" .
The amounts credited to account 83 "Additional capital" are not written off as a rule. Debit entries on it can take place only in the following cases:
- repayment of the amounts of depreciation of non-current assets revealed as a result of its revaluation - in correspondence with the accounts of assets for which the depreciation was determined;
- allocation of funds to increase the authorized capital - in correspondence with account 75 "Settlements with founders" or account 80 "Authorized capital";
- distribution of amounts between the founders of the organization - in correspondence with account 75 "Settlements with the founders", etc.
Analytical accounting on account 83 "Additional capital" is organized in such a way as to ensure the formation of information on the sources of education and directions for the use of funds.
Account 83 accounting posting "Additional capital" corresponds with accounts:
Account 84 "Retained earnings (uncovered loss)"
Account 84 "Retained earnings (uncovered loss)" is intended to summarize information on the presence and movement of amounts of retained earnings or uncovered loss of the organization.
The amount of net profit of the reporting year is written off by the closing turnovers of December to the credit of account 84 "Retained earnings (uncovered loss)" in correspondence with account 99 "Profit and losses". The amount of the net loss of the reporting year is debited by the closing turnovers of December to the debit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”.
Direction of part of the profit of the reporting year to the payment of income to the founders (participants) of the organization following the approval of the annual financial statements reflected in the debit of account 84 "Retained earnings (uncovered loss)" and the credit of accounts 75 "Settlements with the founders" and 70 "Settlements with personnel for wages". A similar entry is made in the payment of intermediate income.
The write-off from the balance sheet of the loss of the reporting year is reflected in the credit of account 84 "Retained earnings (uncovered loss)" in correspondence with the accounts:
- 80 "Authorized capital" - when bringing the value of the authorized capital to the value of the organization's net assets;
- 82 "Reserve capital" - when directing funds from the reserve capital to pay off the loss;
- 75 “Settlements with the founders” - when paying off the loss of a simple partnership at the expense of targeted contributions from its participants, etc.
Analytical accounting on account 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the areas of use of funds. At the same time, in analytical accounting, retained earnings used as financial support for the production development of the organization and other similar measures for the acquisition (creation) of new property and have not yet been used can be separated.
84 accounting posting "Retained earnings (uncovered loss)" corresponds with accounts:
Account 86 "Target financing"
Account 86 "Target financing" is intended to summarize information on the movement of funds intended for the implementation of special-purpose activities, funds received from other organizations and individuals, budgetary funds, etc.
Special purpose funds received as sources of financing of certain activities are reflected in the credit of account 86 "Target financing" in correspondence with account 76 "Settlements with various debtors and creditors".
The use of target financing is reflected in the debit of account 86 “Targeted financing” in correspondence with accounts: 20 “Main production” or 26 “General business expenses” - when target financing funds are directed to the maintenance of a non-profit organization; 83 "Additional capital" - when using funds from targeted financing received in the form of investment funds; 98 "Deferred income" - when a commercial organization directs budget funds to finance expenses, etc.
Analytical accounting on account 86 "Target financing" is carried out according to the purpose of target funds and in the context of their sources of income.
Account 86 of accounting posting "Target financing" corresponds with accounts:
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.
- Revenue
- Cost of sales
- value added tax
- excises
- Profit/loss on sales
Account 90 "Sales"
Account 90 "Sales" is intended to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result for them. This account reflects, in particular, the revenue and cost of:
- finished products and semi-finished products of own production;
- works and services of an industrial nature;
- works and services of a non-industrial nature;
- purchased products (purchased for assembly);
- construction, installation, design and survey, geological exploration, research, etc. work;
- goods;
- services for the transportation of goods and passengers;
- forwarding and loading and unloading operations;
- communication services;
- provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement (when this is the subject of the organization's activities);
- granting for a fee the rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is the subject of the organization's activities);
- participation in the authorized capital of other organizations (when this is the subject of the organization's activities), etc.
When recognized in accounting, the amount of proceeds from the sale of goods, products, performance of work, provision of services, etc. is reflected in the credit of account 90 “Sales” and the debit of account 62 “Settlements with buyers and customers”. At the same time, the cost of goods sold, products, works, services, etc. is debited from the credit of accounts 43 “Finished 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 - its planned cost (during the year when the actual cost not identified) and the difference between the planned and actual cost of goods sold (at the end of the year). The planned cost of products sold, as well as the amount of differences, are written off to the debit of account 90 “Sales” (or reversed) in correspondence with those accounts on which these products were recorded.
In organizations engaged in retail trade and keeping records of goods at sale prices, the credit of account 90 “Sales” reflects the sale value of the goods sold (in correspondence with the cash and settlement accounts), and in the debit - their accounting value (in correspondence with the account 41 "Goods") with the simultaneous reversal of the amounts of discounts (markups) relating to the goods sold (in correspondence with account 42 "Trade margin").
To account 90 "Sales" sub-accounts can be opened:
- 90-1 "Revenue";
- 90-2 "Cost of sales";
- 90-3 "Value Added Tax";
- 90-4 "Excises";
- 90-9 "Profit/loss on sales".
Sub-account 90-1 "Revenue" takes into account the receipt of assets recognized as revenue.
Subaccount 90-2 "Cost of sales" takes into account the cost of sales, for which revenue is recognized on subaccount 90-1 "Revenue".
On sub-account 90-3 "Value added tax" the amounts of value added tax due to be received from the buyer (customer) are taken into account.
On sub-account 90-4 "Excises" the amounts of excises included in the price of sold products (goods) are taken into account.
Organizations - payers of export duties can open a sub-account 90-5 "Export duties" to account 90 "Sales" to record the amounts of export duties.
Sub-account 90-9 "Profit / loss from sales" is designed to identify the financial result (profit or loss) from sales for the reporting month.
Entries on subaccounts 90-1 "Revenue", 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excises" are made accumulatively during the reporting year. On a monthly basis, by comparing the total debit turnover on subaccounts 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excises" and the credit turnover on subaccount 90-1 "Revenue", the financial result (profit or loss) is determined from sales for the reporting month. This financial result is monthly (final turnovers) deducted from sub-account 90-9 "Profit / loss from sales" to account 99 "Profit and loss". Thus, synthetic account 90 "Sales" has no balance on the reporting date.
At the end of the reporting year, all sub-accounts opened to account 90 "Sales" (except for sub-account 90-9 "Profit / loss from sales") are closed by internal entries to sub-account 90-9 "Profit / loss from sales".
Analytical accounting on account 90 “Sales” is maintained for each type of goods sold, products, work performed, services rendered, etc. In addition, analytical accounting on this account can be maintained by sales regions and other areas necessary for managing the organization.
Account 90 accounting posting "Sales" corresponds with accounts:
| By debit | By loan |
|---|---|
11 "Animals for rearing and fattening" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 26 "General expenses" 29 "Service industries and farms" 40 "Output of products (works, services)" 41 "Goods" 42 "Trade margin" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 58 "Financial investments" 68 "Calculations for taxes and fees" 79 "Intra-economic settlements" 99 "Profit and Loss" | 46 "Completed stages of work in progress" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 57 "Transfers on the way" 62 "Settlements with buyers and customers" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 98 "Deferred income" 99 "Profit and Loss" |
- 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.
The credit of account 91 “Other income and expenses” during the reporting period reflects:
- receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets - in correspondence with the accounts of settlements or cash;
- receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property - in correspondence with the accounts of 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 on due dividends and other income”);
- receipts associated with 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 the accounts of accounting for containers and settlements;
- interest received (receivable) for the provision of the organization's funds for use, as well as interest for the use by a credit organization of funds held on the organization's account with this credit organization - in correspondence with the accounts of financial investments or funds;
- fines, penalties, forfeits for violation of the terms of contracts received or recognized to be received - in correspondence with the accounts of settlements or cash;
- receipts related to the gratuitous receipt of assets - in correspondence with the account for accounting for deferred income;
- receipts in compensation for losses caused to the organization - in correspondence with the accounts of settlements;
- profit of previous years, revealed in the reporting year - in correspondence with the accounts of settlements;
- amounts of accounts payable for which the limitation period has expired - in correspondence with accounts payable;
- 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 the 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 accounting accounts;
- the residual value of assets for which depreciation is charged, 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 accounting accounts;
- expenses on operations with containers - in correspondence with cost accounting accounts;
- interest paid by the organization for providing it with cash (credits, loans) for use - in correspondence with the accounts of settlements or cash;
- expenses related to payment for services rendered by credit institutions - in correspondence with settlement accounts;
- fines, penalties, forfeits for violation of the terms of agreements, paid or recognized for payment - in correspondence with the accounts of settlements or cash;
- expenses for the maintenance of production facilities and facilities under conservation - in correspondence with the cost accounting accounts;
- compensation for losses caused by the organization - in correspondence with the accounts of settlements;
- losses of previous years recognized in the reporting year - in correspondence with accounts for accounting for settlements, depreciation charges, etc.;
- deductions to reserves for the depreciation of investments in securities, for the depreciation of material assets, for doubtful debts - in correspondence with the accounts of these reserves;
- amounts of receivables for which the limitation period has expired, other debts that are unrealistic to collect - in correspondence with accounts receivable;
- exchange rate differences - in correspondence with cash accounts, financial investments, settlements, etc.;
- expenses associated with the consideration of cases in courts - in correspondence with the accounts of settlements, etc.;
- other expenses.
To account 91 "Other income and expenses" sub-accounts can be opened:
- 91-1 "Other income";
- 91-2 "Other expenses";
- 91-9 "Balance of other income and expenses".
Sub-account 91-1 "Other income" takes into account the receipt of assets recognized as other income.
On sub-account 91-2 "Other expenses" other expenses are taken into account.
Sub-account 91-9 "Balance of other income and expenses" is designed to identify the balance of other income and expenses for the reporting month.
Entries on sub-accounts 91-1 "Other income" and 91-2 "Other expenses" are made accumulatively during the reporting year. On a monthly basis, by comparing the debit turnover on subaccount 91-2 “Other expenses” and the credit turnover on subaccount 91-1 “Other income”, the balance of other income and expenses for the reporting month is determined. This balance is monthly (final turnovers) debited from sub-account 91-9 “Balance of other income and expenses” to account 99 “Profit and loss”. 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 sub-accounts opened to account 91 “Other income and expenses” (except for sub-account 91-9 “Balance of other income and expenses”) are closed by internal entries to sub-account 91-9 “Balance of other income and expenses”.
Analytical accounting on account 91 “Other income and expenses” is kept 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, business transaction should provide the possibility of identifying the financial result for each transaction.
Account 91 accounting posting "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 for rearing and fattening" 15 "Procurement and acquisition of material assets" 16 "Deviation in the value of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 28 "Marriage in production" 29 "Service industries and farms" 58 "Financial investments" 60 "Settlements with suppliers and contractors" 66 "Settlements on short-term credits and loans" 67 "Settlements on long-term loans and borrowings" 68 "Settlements with the budget" 70 "Settlements with personnel for wages" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 81 "Own shares (shares)" 98 "Deferred income" 99 "Profit and Loss" | 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 14 "Provisions for depreciation of material assets" 15 "Procurement and acquisition of material assets" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 28 "Marriage in production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 45 "Goods shipped" 50 Cashier 51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 57 "Transfers on the way" 58 "Financial investments" 59 "Provisions for depreciation of investments in securities" 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 63 "Provisions for doubtful debts" 66 "Settlements on short-term credits and loans" 67 "Settlements on long-term loans and borrowings" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 75 "Settlements with the founders" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 81 "Own shares (shares)" 98 "Deferred income" 99 "Profit and Loss" |
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 valuables (including cash) identified in the process of their preparation, storage and sale, regardless of whether they are subject to attribution to accounts accounting for production costs (sales expenses) or responsible persons. At the same time, the loss of valuables resulting from natural disasters is credited to account 99 “Profit and Loss” as losses of the reporting year (uncompensated losses from natural disasters).
According to the debit of account 94 "Shortages and losses from damage to valuables" are given:
- for missing or completely damaged inventory items - their actual cost;
- for missing or completely damaged fixed assets - their residual value (initial cost 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 on the debit of account 94 “Shortages and losses from damage to valuables” from the credit of the accounts for recording these valuables.
When a shortage or damage is detected by the buyer upon acceptance of valuables received from suppliers, the buyer shall attribute the amount of shortage within the limits stipulated in the contract 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 provided for 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 on claims") from the credit of account 60 "Settlements with suppliers and contractors" . If the court refuses to recover the amounts of losses from suppliers or transport organizations, the amount previously debited to account 76 “Settlements with various debtors and creditors” (sub-account “Settlements on claims”) is debited to account 94 “Shortages and losses from damage to valuables”.
When a court decides to recover from the supplier the amounts of shortages and losses of valuables in excess of the amounts provided for in the contract, in the accounting records of the supplier, the sale amount previously reflected in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and the credit of account 90 "Sales", is reversed for the amount of shortages and losses recovered by the buyer. At the same time, the specified amount is reflected in the usual debit entry of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and 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 recovered 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”.
On the credit of account 94 “Shortages and losses from damage to valuables”, write-off is reflected:
- shortages and damage to valuables within the limits provided for in the contract - to the accounting records of material assets (when they are identified during procurement) or within the limits of natural loss - production costs and sales costs (when they are identified during storage or sale);
- shortages of valuables in excess of the values (norms) of loss, losses from damage - to the debit of account 73 "Settlements with personnel for other operations" (sub-account "Calculations 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 perpetrators, as well as shortages of inventory items, the collection of which was refused by the court due to the groundlessness of claims - to account 91 "Other income and expenses".
On the credit of account 94 "Shortages and losses from damage to valuables" the amounts are reflected in the amounts and values accepted for accounting on the debit of the specified account. At the same time, the missing or damaged material assets are written off to the accounts for accounting for production costs (sales costs) at their actual cost.
When recovering the cost of missing valuables from the perpetrators, 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 from the guilty person is recovered, the indicated difference is debited from account 98 “Deferred income” in correspondence with account 91 “Other income and expenses”.
Shortfalls in valuables identified in the reporting year, but relating to previous reporting periods, recognized as financially responsible persons or for which there are court decisions to recover from the guilty persons, are reflected in the debit of account 94 “Deficiencies and losses from damage to valuables” and the credit of account 98 “Income future periods." At the same time, account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation for material damage”) is debited to 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 posting “Shortages and losses from damage to valuables” corresponds with the accounts:
| By debit | By loan |
|---|---|
01 "Fixed assets" 03 "Profitable investments 07 "Equipment for installation" 08 "Investments in non-current assets" 10 "Materials" 11 "Animals for rearing and fattening" 16 "Deviation in the value of material assets" 19 "Value Added Tax on Acquired Values" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 29 "Service industries and farms" 41 "Goods" 42 "Trade margin" 43 "Finished products" 44 Selling costs 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 different debtors and creditors" 98 "Deferred income" 99 "Profit and Loss" | 08 "Investments in non-current assets" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 Selling costs 70 "Settlements with personnel for wages" 73 "Settlements with personnel for other operations" 86 "Target financing" 91 "Other income and expenses" 99 "Profit and Loss" |
Account 96 "Reserves for future expenses"
Account 96 "Reserves for future expenses" is intended to summarize information on the status and movement of amounts reserved in order to evenly include expenses in production costs and sales expenses. In particular, the following amounts may be reflected on this account:
- forthcoming vacation pay (including payments for social insurance and security) to employees of the organization;
- for the payment of annual remuneration for the length of service;
- production costs for preparatory work due to the seasonal nature of production;
- for the repair of fixed assets;
- forthcoming costs for land reclamation and implementation of other environmental measures;
- for warranty repairs and warranty service.
The reservation of certain amounts is reflected in the credit of account 96 "Reserves for future expenses" in correspondence with the accounts of production costs and sales expenses.
The actual expenses for which the reserve was previously formed 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 paid to employees during vacation and annual remuneration for years of service; 23 "Auxiliary production" - for the cost of repair 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 at the end of the year mandatory) checked according to estimates, calculations, etc. and corrected if necessary.
Analytical accounting for account 96 "Reserves for future expenses" is carried out for individual reserves.
Account 96 of the accounting posting "Reserves for future expenses" corresponds with accounts:
| By debit | By loan |
|---|---|
23 "Auxiliary production" 28 "Marriage in production" 29 "Service industries and farms" 51 "Settlement accounts" 52 "Currency accounts" 69 "Calculations for social insurance and security" 70 "Settlements with personnel for wages" 76 "Settlements with different debtors and creditors" 91 "Other income and expenses" 97 "Deferred expenses" 99 "Profit and Loss" | 08 "Investments in non-current assets" 20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 44 Selling costs 97 "Deferred expenses" |
Account 97 "Deferred expenses"
Account 97 "Deferred expenses" is intended to summarize information on expenses incurred in this reporting period, but related to future reporting periods. In particular, this account may reflect the costs associated with mining and preparatory work; preparatory work for production due to their seasonal nature; development of new production facilities, installations and units; land reclamation and implementation of other environmental measures; uneven repair of fixed assets during the year (when the organization does not create an appropriate reserve or fund), etc.
The expenses recorded on account 97 “Deferred expenses” are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sale expenses”, etc.
Analytical accounting on account 97 "Expenses of future periods" is carried out by types of expenses.
Account 97 accounting posting "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 value of material assets" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Service industries and farms" 41 "Goods" 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 different 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 costs" 26 "General expenses" 29 "Service industries and farms" 44 Selling costs 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements" 96 "Reserves for future expenses" 99 "Profit and Loss" |
- Deferred income
- Donations
- Future receipts of debts for shortfalls identified in previous years
- The difference between the amount to be recovered from the perpetrators 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 related to future reporting periods, as well as upcoming debt receipts for shortages identified in the reporting period for previous years, and the differences between the amount, recoverable from the perpetrators, and the value of the valuables accepted for accounting upon detection of shortages and damage.
To account 98 "Deferred income" sub-accounts can be opened:
- 98-1 "Income received on account of future periods",
- 98-2 "Gratuitous receipts",
- 98-3 "Upcoming receipts of debts for shortages identified in previous years",
- 98-4 "The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables", etc.
Sub-account 98-1 “Income received on account of future periods” takes into account the movement of income received in the reporting period, but related to future reporting periods: rent or rent, payment for public utilities, revenue from freight transportation, for the transportation of passengers on monthly and quarterly tickets, subscription fees for using communication facilities, etc.
On the credit of account 98 "Deferred income" in correspondence with the accounts of accounting for cash or settlements with debtors and creditors, the amounts of income relating to future reporting periods are reflected, and on the debit - 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 sub-account 98-1 "Income received on account of future periods" is maintained for each type of income.
Sub-account 98-2 "Grant-free receipts" takes into account the value of assets received by the organization free of charge.
On the credit of account 98 “Deferred income”, in correspondence with accounts 08 “Investments in non-current assets” and others, the market value of assets received free of charge is reflected, and in correspondence with account 86 “Target financing” - the amount of budget funds allocated by a commercial organization for financing expenses. The amounts recorded on account 98 "Deferred income" are debited from this account in the credit of account 91 "Other income and expenses":
- for fixed assets received free of charge - as depreciation is accrued;
- for other tangible assets received free of charge - as they are debited to the accounts of production costs (sales costs).
Analytical accounting for sub-account 98-2 "Gift-free receipts" is carried out for each free receipt of valuables.
On sub-account 98-3 “Upcoming debt receipts for shortages identified in previous years”, the movement of upcoming debt receipts for shortages identified in the reporting period for previous years is taken into account.
On the credit of account 98 “Deferred income”, in correspondence with account 94 “Deficiencies and losses from damage to valuables”, the amounts of shortages of valuables identified in previous reporting periods (before the reporting year), recognized by the guilty 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 to these amounts in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation of material damage”).
As the debt on shortages is repaid, account 73 “Settlements with personnel on other operations” is credited in correspondence with cash accounts, while simultaneously reflecting the amounts received on the credit of account 91 “Other income and expenses” (profits of previous years identified in the reporting year) and to the debit of account 98 "Deferred income".
On sub-account 98-4 “The difference between the amount to be recovered from the guilty persons and the cost of missing valuables”, the difference between the amount recovered from the guilty persons for the missing material and other valuables and the cost listed in the accounting of the organization is taken into account.
On the credit of account 98 “Deferred income”, in correspondence with account 73 “Settlements with personnel on other operations” (sub-account “Settlements for compensation for material damage”), the difference between the amount to be recovered from the guilty persons and the cost of missing values is reflected. As the debt accepted for accounting under account 73 “Settlements with personnel on other transactions” 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 posting "Deferred income" corresponds with accounts:
Account 99 "Profit and loss"
Account 99 "Profit and Loss" 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 - profits (income) of the organization. Comparison of debit and credit turnover for the reporting period shows the final financial result of the reporting period.
Account 99 “Profit and Loss” during the reporting year reflects:
- profit or loss from ordinary activities - in correspondence with account 90 "Sales";
- balance of other income and expenses for the reporting month - in correspondence with account 91 “Other income and expenses”;
- the amounts of the accrued conditional income tax expense, permanent liabilities and payments for recalculations of this tax from actual profit, as well as the amounts of tax sanctions due - in correspondence with account 68 “Calculations for taxes and fees”.
At the end of the reporting year, when compiling the annual financial statements, account 99 “Profit and Loss” is closed. At the same time, the final entry in 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 “Profit and Loss” should provide the formation of the data necessary for compiling a profit and loss statement. So recommends the chart of accounts 94n.
Account 99 accounting posting "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 for rearing and fattening" 16 "Deviation in the value of material assets" 19 "Value Added Tax on Acquired Values" 20 "Main production" 21 "Semi-finished products of own production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 28 "Marriage in production" 29 "Service industries and farms" 41 "Goods" 43 "Finished products" 44 Selling costs 45 "Goods shipped" 50 Cashier 51 "Settlement 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 different 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 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 60 "Settlements with suppliers and contractors" 73 "Settlements with personnel for other operations" 76 "Settlements with different 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 accounts in the new chart of accounts for 2014-2015 are designed to summarize information on the presence and movement of values temporarily in use or disposal of the organization (leased fixed assets, material assets in safekeeping, processing, etc.), conditional rights and obligations, as well as to control individual business transactions. Accounting for these objects is kept according to a simple system.
Account 001 "Leased fixed assets"
Account 001 "Rented fixed assets" is intended to summarize information on the availability and movement of fixed assets leased by the organization.
Leased fixed assets are recorded on account 001 "Leased fixed assets" in the assessment specified in the lease agreements.
Analytical accounting on account 001 "Leased fixed assets" is carried out by lessors, for each object of leased fixed assets (by inventory numbers of the lessor). Leased fixed assets located outside Russian Federation, are accounted for on account 001 "Leased fixed assets" separately.
Account 002 "Inventory accepted for safekeeping"
Account 002 "Inventory assets accepted for safekeeping" is intended to summarize information on the availability and movement of inventory items accepted for safekeeping.
Buying organizations record on account 002 “Inventory assets accepted for safekeeping” the values accepted for storage in the following cases:
- receipt from suppliers of inventory items for which the organization legally refused to accept invoices for payment requests and their payment;
- receipt from suppliers of unpaid inventory items prohibited for spending under the terms of the contract until they are paid;
- acceptance of inventory items for safekeeping for other reasons.
Supplier organizations record on account 002 “Inventory assets accepted for safekeeping” the inventory items paid for by buyers, which are left in safekeeping, issued with safe receipts, but not exported 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 acceptance certificates or in invoices for payment requests.
Analytical accounting on account 002 "Commodity and material assets accepted for safekeeping" is carried out by organization-owners, by types, varieties and places of storage.
Account 003 "Materials accepted for processing"
Account 003 “Materials accepted for processing” is intended to summarize information on the availability and movement of raw materials and materials of the customer accepted for processing (tolling raw materials) that are not paid by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on the accounts of accounting for production costs, reflecting the costs associated with this (with the exception of the cost of raw materials and materials of the customer). The customer's raw materials and materials accepted for processing are recorded on account 003 "Materials accepted for processing" at the prices stipulated in the contracts.
Analytical accounting on account 003 "Materials accepted for processing" is carried out by customers, types, grades of raw materials and materials and their locations.
Account 004 "Goods accepted for commission"
Account 004 "Goods accepted for commission" is designed to summarize information on the availability and movement of goods accepted for commission in accordance with the contract. This account is used by commission organizations.
Goods accepted for commission are recorded on account 004 “Goods accepted for commission” at the prices specified in the acceptance certificates. Analytical accounting on account 004 "Goods accepted for commission" is carried out by types of goods and organizations (persons) - consignors.
Account 005 "Equipment accepted for installation"
Account 005 "Equipment accepted for installation" is intended to summarize information on the availability and movement of all types of equipment received by the organization from the customer for installation. This account is used by contracting organizations.
The equipment is recorded on account 005 "Equipment accepted for installation" at the prices indicated by the customer in the accompanying documents.
Analytical accounting on account 005 "Equipment accepted for installation" is carried out for individual objects or units.
Account 006 "Forms of strict reporting"
Account 006 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms that are stored and issued under the report - receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. .
Forms of strict reporting are accounted for on account 006 "Forms of strict reporting" in the conditional assessment.
Analytical accounting on account 006 “Strict reporting forms” is kept for each type of strict reporting forms and their storage locations.
Account 007 “Debt of insolvent debtors written off at a loss”
Account 007 "Debt written off at a loss of insolvent debtors" is intended to summarize information on the state of receivables written off at a loss due to the insolvency of debtors. This debt should be taken into account off the balance sheet within 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.
Accounts 50 “Cashier”, 51 “Settlement accounts” or 52 “Currency accounts” are debited for the amounts received in order to collect debts previously written off at a loss 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 on account 007 “Debt of insolvent debtors written off at a loss” is kept for each debtor whose debt is written off at a loss, and for each debt written off at a loss.
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 received guarantees to secure the fulfillment of obligations and payments, as well as collateral received for goods transferred to other organizations (persons).
If the guarantee does not specify the amount, then for accounting it is determined based on the terms of the contract.
The amounts of collateral recorded on account 008 “Securities for obligations and payments received” are written off as the debt is repaid.
Analytical accounting on account 008 “Securities for obligations and payments received” is kept for each received security.
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 issued guarantees to secure the fulfillment of obligations and payments. If the guarantee does not specify the amount, then for accounting it is determined based on the terms of the contract.
The amounts of collateral recorded on account 009 “Securities for obligations and payments issued” are written off as the debt is repaid.
Analytical accounting on account 009 “Securities for obligations and payments issued” is kept for each issued security.
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 stock objects, external improvement objects and other similar objects (forestry, roads, specialized structures for navigation, etc.), as well as for non-profit organizations on fixed assets. Depreciation on the specified objects is made at the end of the year according to the established norms of depreciation.
When certain objects are retired (including sale, gratuitous transfer, etc.), the depreciation amount for them is written off from account 010 “Depreciation of fixed assets”.
Analytical accounting on account 010 "Depreciation of fixed assets" is carried out for each object.
Account 011 "Fixed assets leased out"
Account 011 "Fixed assets leased out" is intended to summarize information on the availability and movement of leased fixed assets, if, under the terms of the lease agreement, the property must be accounted for on the balance sheet of the lessee (tenant).
Leased fixed assets are recorded on account 011 "Fixed assets leased" in the assessment specified in the lease agreements.
Analytical accounting on account 011 "Fixed assets leased out" is carried out by tenants, for each item of fixed assets leased out. Leased fixed assets located outside the Russian Federation are recorded on account 011 “Fixed and leased assets” separately.