The working chart of accounts is approved by the organization for a year as an annex to the accounting policy. The chart of accounts must contain synthetic and analytical accounts necessary for keeping records in accordance with the requirements of timeliness and completeness of accounting and reporting. In Russian accounting, the Chart of Accounts is normative document, in which organizations can only enter additional accounts and subaccounts. The following is from practical examples sub-accounts.
Section I. Non-current assets
01 fixed assets
Sub-accounts: By types of fixed assets
Example
Chart of accounts of the organization, account 01:
01.01 Fixed assets in the organization
01.02 Real estate objects submitted for registration
01.03 Disposal of fixed assets
02 Depreciation of fixed assets
Example:
Chart of accounts of the organization, account 02:
02.01 Depreciation of fixed assets recorded on account 01
02.02 Depreciation of fixed assets recorded on account 03
02.03 Depreciation of real estate objects submitted for registration
03 Profitable investments in material values
Sub-accounts: By types of material assets
Example
Chart of accounts of the organization, account 03:
03.01 Material assets of the organization
03.02 Tangible assets provided for temporary use
03.03 Disposal of material assets
04 Intangible assets
Sub-accounts: By type intangible assets and expenses for research, development and technological work
Example
Chart of accounts of the organization, account 04:
04.01 Intangible assets - trademarks
04.02 Intangible assets - software products
04.03 Intangible assets - licenses
04.04 Expenses for research, development and technological work
05 Amortization of intangible assets
Example
Chart of accounts of the organization, account 05:
05.01 Amortization of intangible assets - trademarks
05.02 Amortization of intangible assets - software products
05.03 Depreciation of intangible assets - licenses
07 Equipment for installation
Example
Chart of accounts of the organization, account 07:
07.01 Domestic equipment for installation
07.01 Imported equipment for installation
08 Investments in fixed assets
Sub-accounts:
1. Acquisition land plots
2. Acquisition of objects of nature management
3. Construction of fixed assets
4. Acquisition of fixed assets
5. Acquisition of intangible assets
6. Transfer of young animals to the main herd
7. Purchase of adult animals
8. Performance of research, development and technological work
09 Deferred tax assets
Section II. Productive reserves
10 materials
Sub-accounts:
1. Raw materials
2. Purchased semi-finished products and components, structures and parts 3. Fuel
4. Packaging and packaging materials
5. Spare parts
6. Other materials
7. Materials transferred for processing to the side
9. Inventory and household supplies
10. Special equipment and special clothing in stock
11. Special equipment and special clothing in operation
11 Raised and fattened animals
14 Provisions for depreciation of material assets
Example
Chart of accounts of the organization, account 14:
14.01 Provisions for impairment of materials
14.02 Provisions for impairment of goods
14.03 Provisions for depreciation of finished products
15 Procurement and acquisition of material assets
Example
Chart of accounts of the organization, account 15:
15.01 Procurement and purchase of materials
15.02 Procurement and purchase of goods
16 Deviation in the value of material assets
Example
Chart of accounts of the organization, account 16:
16.01 Variance in the cost of materials
16.02 Deviation in the value of goods
19 Value added tax on acquired valuables
Sub-accounts:
1. Value added tax on the acquisition of fixed assets
2. Value added tax on acquired intangible assets
3. Value added tax on acquired material production stocks
Section III. Production costs
20 Primary production
Example
Chart of accounts of the organization, account 20:
20.01 Main production
20.02 Manufacture of products from give-and-take raw materials
21 Semi-finished products of own production
23 Auxiliary production
25 overhead costs
26 General running costs
28 Marriage in production
29 Service industries and households
Section IV. Finished products and goods
40 Output of products (works, services)
41 Goods
Sub-accounts:
1. Goods in warehouses
2. Goods in retail
3. Containers under the goods and empty
4. Purchased items
42 Trade margin
Example
Chart of accounts of the organization, account 42:
42.01 Trade margin in automated outlets
42.01 Sales margin in non-automated outlets
44 Selling costs
Example
Chart of accounts of the organization, account 44:
44.01 Distribution costs in organizations engaged in trading activities
44.02 Selling expenses in organizations engaged in commercial and other production activities
45 Goods shipped
Example
Chart of accounts of the organization, account 45:
45.01 Purchased goods shipped
45.02 Finished goods shipped
46 Completed stages of work in progress
Section V. Funds
50 Cash register
Sub-accounts:
1. Cash desk of the organization
2. Operating cash desk
55 Special bank accounts
Sub-accounts:
1. Letters of credit
2. Checkbooks
3. Deposit accounts
57 Transfers on the way
Example
Chart of accounts of the organization, account 57:
57.01 Transfers in transit
57.02 Purchase of foreign currency
57.03 Sale of foreign currency
57.04 Cash deposited with a bank
Sub-accounts:
1. Shares and shares
2. Debt securities
3. Loans granted
4. Contributions under a simple partnership agreement
59 Provisions for depreciation of financial investments
Section VI. Calculations
60 Settlements with suppliers and contractors
Example
Chart of accounts of the organization, account 60:
60.01 Accounts payable to suppliers and contractors
60.02 Settlement of advances issued
60.03 Promissory notes issued
60.04 Settlements with suppliers and contractors in foreign currency
60.05 Settlements on advances issued in foreign currency
62 Settlements with buyers and customers
Example
Chart of accounts of the organization, account 62:
62.01 Accounts payable to customers and customers
62.02 Settlement of advances received
62.03 Bills received
62.04 Settlements with buyers and customers in foreign currency
62.05 Settlement of advances received in foreign currency
63 Allowance for doubtful debts
66 Calculations for short-term loans and loans
Example
Chart of accounts of the organization, account 66:
66.01 Short-term loans
66.02 Short-term loans
66.03 Short-term foreign currency loans
66.04 Short-term foreign currency loans
67 Settlements on long-term credits and loans
Sub-accounts: By types of credits and loans
Example
Chart of accounts of the organization, account 67:
67.01 Long-term loans
67.02 Long-term loans
67.03 Long-term foreign currency loans
67.04 Long-term loans in foreign currency
68 Calculations for taxes and fees
Sub-accounts: By types of taxes and fees
Example
Chart of accounts of the organization, account 68:
68.01 Income tax individuals
68.02 Value added tax
68.03 Excises
68.04 Income tax
68.05 Transport tax
68.06 Property tax
68.07 Single tax on imputed income
68.08 Single tax when applying the simplified tax system
68.09 Other taxes and fees
69 Calculations for social insurance and ensure
Sub-accounts:
1. Calculations for social insurance
2. Calculations for pension provision
3. Calculations on the mandatory health insurance
70 Settlements with personnel for payroll
71 Calculations with accountable persons
Example
Chart of accounts of the organization, account 71:
71.01 Settlements with accountable persons
71.02 Settlements with accountable persons in foreign currency
73 Settlements with personnel for other operations
Sub-accounts:
1. Settlements on granted loans
2. Calculations for compensation for material damage
75 Settlements with founders
Sub-accounts:
1. Settlements for contributions to the authorized (share) capital
2. Calculations for the payment of income
76 Settlements with various debtors and creditors
Sub-accounts:
1. Settlements for property and personal insurance
2. Settlement of claims
3. Calculations on due dividends and other income
4. Settlements on deposited amounts
Example
Chart of accounts of the organization, account 76:
76.01 Property and personal insurance settlements
76.02 Settlement of claims
76.03 Settlement of due dividends and other income
76.04 Settlement of deposited amounts
76.05 Settlements with other suppliers and contractors
76.06 Settlements with other buyers and customers
76.07 Settlements with other suppliers and contractors in foreign currency
76.08 Settlements with other buyers and customers in foreign currency
76.09 Amounts pending clarification
77 Deferred tax liabilities
79 On-farm settlements
Sub-accounts:
1. Settlements for allocated property
2. Current account settlements
3. Settlements under the contract trust management property
Section VII. Capital
Example
Chart of accounts of the organization, account 80:
80.01 Ordinary shares
80.02 Preferred shares tions
81 Own shares (shares)
Example
Chart of accounts of the organization, account 81:
81.01 Ordinary shares
81.02 Preferred shares
82 Reserve capital
Example
Chart of accounts of the organization, account 82:
82.01 Reserves formed in accordance with the law
82.02 Reserves formed in accordance with constituent documents
Example
Chart of accounts of the organization, account 83:
83.01 Share premium on issuance of ordinary shares
83.02 Share premium from the issuance of preference shares
83.03 Other sources
84 retained earnings (uncovered loss)
Example
Chart of accounts of the organization, account 84:
84.01 Profit to be distributed
84.02 Loss to be covered
85 Targeted funding
Sub-accounts: By type of financing
Example
Chart of accounts of the organization, account 85:
85.01 Targeted funding from the budget
85.02 Other special purpose financing
Section VIII. Financial results
90 Sales
Sub-accounts:
1. Revenue
2. Cost of sales
3. Value added tax
9. Profit / loss on sales
91 Other income and expenses
Sub-accounts:
1. Other income
2. Other expenses
9. Balance of other income and expenses
94 Shortfalls and losses from damage to valuables
96 reserves upcoming expenses
Sub-accounts: By types of reserves
97 Future expenses
Sub-accounts: By types of expenses
Example
97.01 Expenses for software products
97.02 Expenses on acquired non-exclusive rights
97.03 Insurance expenses
97.04 Miscellaneous expenses
98 revenue of the future periods
Sub-accounts:
1. Income received on account of future periods
2. Donations
3. Future receipts of debts for shortfalls identified in previous years
4. The difference between the amount to be recovered from the perpetrators and book value for missing values
99 Profit and loss
Example
Chart of accounts of the organization, account 97:
99.01 Profits and losses excluding income tax
99.02 Income tax
99.02.1 Conditional income tax expense
99.02.2 Conditional income from income tax
99.02.3 Permanent tax liability
99.02.4 Permanent tax asset
Off-balance sheet accounts
001 Leased fixed assets
002 Inventory assets accepted for safekeeping
003 Materials accepted for recycling
004 Goods accepted for commission
005 Equipment accepted for installation
006 Forms strict accountability
007 Written-off debt of insolvent debtors
008 Collateral for obligations and payments received
009 Security for obligations and payments issued
010 Depreciation of fixed assets
011 Leased fixed assets
To control finances, it is necessary to constantly keep an account of records. This implies a listing of all transactions that were carried out with property, goods or processes. To do this, organizations are recommended to use the chart of accounts, which was approved by the Ministry of Finance of the Russian Federation. This scheme arranges the numbers of accounting accounts of the first and second order. The plan divides all accounts into eight sections and allocates off-balance accounts in a separate column. Based on this plan, organizations draw up an individual working chart of accounts. accounting.
General classification of account numbers
The chart of accounts of accounting consists of several elements: the name of the account, its number, type and numbering, and the name of the sub-accounts. Based on this document, account numbers in accounting are located in eight different sections.
Off-balance accounts are displayed in a separate table in the plan. They are located at the very bottom of the table. This includes numbers from 001 to 011.
Off-balance sheet accounts are the general name of accounts that control values that do not belong to the organization, but which are temporarily in its use.
That is, they can be:
- Leased (001) or leased (011) valuables;
- Materials received for processing (003);
- Valuables that have been accepted for temporary storage (002), etc.
All values that belong to the organization are divided into eight sections of accounts. Let's take a look at each of them separately.
Non-current assets contain numbers from 01 to 09. This includes concepts such as the main accounts of the organization (01) - all property that is in operation or is a strategic reserve. As the original property begins to need repair or improvement, this number may interact with numbers 03 (profitable investments in material assets) and 08 (investments in non-current assets) of the same section.
This section also controls intangible assets (04) and their amortization (05), as well as deferred tax assets (09).
Manufacturing inventory includes account numbers 10 through 19. They control materials, parts, and valuables. Based on the variety of materials, this here assumes the presence of sub-accounts, which are located under numbers from 1 to 11. Also, production stocks include:
- Animals that are fattened by the organization (11);
- VAT on acquired valuables (19), etc.
"Costs of production" contains account numbers from 20 to 39. They control the main (20), auxiliary (23) production, and also describe the cost of defective production (28). Numbers 25 and 26 keep records of general production and general expenses respectively. The first type of expenses includes maintenance technical base organization, repair of equipment, lighting, heating and rental of used premises. Number 26 involves accounting for expenses for wages staff and consultancy fees information services rendered to the organization in a particular period.
The fourth section displays finished products and goods (numbers from 40 to 49). These options control:
- Release of finished products (40);
- Trade margin (42);
- Selling expenses (44).
Output is considered in two parameters: debit and credit. In the column "Debit" the organization indicates the actual cost of goods, and in the column "Credit" - the planned one. During the month, the organization monitors the difference between actual cost and normative.
Cash control is described in accounts with numbers from 50 to 59. The movement of funds at the cash desks of the organization (50) also implies the presence of three sub-accounts and reflects the receipt Money to the cash desk of the enterprise.
The sixth section of the plan describes the organization's calculations for all types of services. Account number 06 regulates the company's settlements with suppliers of goods and contractors. Also within the framework of this section, settlements with personnel (73), founders (75), debtors and creditors (76) are performed and the status of short-term (66) and long-term (67) loans and borrowings is monitored.
The penultimate section of the plan gives all available this moment capital information. Depending on the bookkeeping account numbers the following capitals are controlled:
- Statutory (80);
- Reserve (82);
- Additional (83).
This section also keeps track of uncovered loss in production (account 84).
In chapter " Financial results» Describes income, expenses and shortfalls arising from damage to property. Account 98 contains four sub-accounts and describes deferred income.
The Chart of Accounts shows the basic principles of accounting control. It contains all the main synthetic accounts and sub-accounts, and also shows the relationship between different names of accounts for more convenient accounting of the enterprise.
Numbers of active and passive accounting accounts
When conducting accounting, all accounts are usually divided into two types: active and passive.
An active account is such a concept in the field of accounting, which takes into account all types of property controlled by the enterprise. The opening balance of active accounts is debit. That is, it shows the amount of funds that the organization has from the very beginning.
Passive accounts show all possible sources of property formation. They have a credit opening balance and show the amount of capital owned by the enterprise.
An important point in the development of your enterprise is regular accounting of expenses and income. You can record income (expenses) either upon receipt (payment) or at the time of the transaction.
The active accounts include the following numbers:
- 04 - "Intangible assets";
- 10 - "Materials";
- 19 - "VAT on acquired values", etc.
An example of passive accounts in the chart of accounts of accounting: 02 - "Depreciation of fixed assets", 42 - "Markup", 98 - "Deferred income", etc.
What is a subaccount?
All accounts are divided into:
- Synthetic;
- Analytical.
The first type is the most extensive, that is, it describes the main type of property. In some situations, the name of the synthetic account may not be enough. In this case, an analytical account is indicated in the accounting for a more detailed description of the object.
A sub-account is considered an intermediate link between them.
The subaccount is an additional refinement within synthetic accounts.
The list of possible sub-accounts is also described in the chart of accounts. So, for example, "Materials" (10) contains eleven sub-accounts (raw materials, fuel, spare parts, building materials, etc.). This helps to specify the property and, as a result, to keep records more accurately.
Thus, knowing all the details and using a ready-made and approved chart of accounts, each organization draws up its own accounting scheme, depending on its basic and additional needs. If an enterprise needs to introduce a new synthetic account, it can obtain permission for this action from the Ministry of Finance of the Russian Federation.
Chart of Accounts approved by order Ministry of Finance dated October 31, 2000 under No. 94n. This document contains a list of accounts acceptable for use in accounting and instructions for their practical application with detailed explanations about the purpose of all types of accounts.
Chart of Accounts: Why Use It?
Enterprises are required at the legislative level to use a chart of accounts, which implies compliance with the double entry rule. It consists of a list of accounts with names and an indicative list of sub-accounts for analytical accounting. With its help, you can record each business transaction at the enterprise in value and physical terms.
The General Chart of Accounts in 2017, approved by Order No. 94n, did not change. It is allowed to supplement it with own accounts from free account numbers, but all such innovations must be previously agreed with the Ministry of Finance. To implement such a measure, it will be necessary to justify the need to expand the existing list for a particular company. A possible reason for this step is the specificity of the chosen area of activity. legal entity. This chart of accounts is not used on a general basis by budgetary enterprises and credit organizations. For them, the use of separate encodings is provided, taking into account the features economic activity And reporting documentation. And for state employees, the Chart of Accounts in 2017 was changed by order No. 209n dated 11/16/2016. But this is a topic for a separate article, because. commercial organizations these changes were not affected.
Chart of Accounts: Structural Elements
The structure of the chart of accounts is characterized by the allocation of 8 groups, each of which contains a number of synthetic accounts. Schematically represents the chart of accounts of accounting table of the following content:
|
section number |
Section name |
Accounting accountsincluded in the section |
Partition characteristics |
|
Objects of non-current assets |
Describes the property of the enterprise, including investment resources. |
||
|
Stocks with a production purpose |
Assets directly involved in technological process production and immediately transferring the size of their value to the cost of future products. |
||
|
Production costs |
Costs of production type, costs for the sale of products, services and works. |
||
|
Commodity and finished products |
Accounting chart of accounts in the context of the inventory, which are intended for sale. |
||
|
Funds in the form of cash resources |
Cash resources in all forms and currencies, in the context of storage locations. |
||
|
Settlements with third parties and on-farm type. |
|||
|
Accounting for all types of capital, shares and retained earnings. |
|||
|
Financial results |
The total values of income and expenses of the enterprise. |
The Chart of Accounts can be downloaded from ]]> the website of the Ministry of Finance of Russia ]]> . It will see each code separately with an individual name and proposed standard account options for analytical accounting.
The chart of accounts of accounting contains one more block of accounts, which differ in the way they allocate the value of assets to them from other types of accounts. They are called off-balance accounts, the accounts go under codes from 001 to 009.
Chart of Accounts: Account Types Table
To implement the rule double entry accounts fall into three categories:
- active type;
- passive type;
- active-passive variety.
Active accounts are distinguished by the fact that they can have exclusively debit balances, while passive ones are characterized by the presence of credit balances. Active-passive accounts involve the reflection of transactions for settlements with different groups of debtors and creditors, so the final balance for them can be debit or credit.
Systematizes the accounting accounts table of account types:
|
Account type |
Purpose |
Account numbers |
|
Inventory |
Accounting by types of MC and cash, only active accounts |
|
|
Calculation |
With their help, the chart of accounts involves cost calculation |
20, 28-30, 23, , , 44, , 98/1, 98/2, 98/3, 98/4 |
|
Contractive |
Reduction of the final balance by the amount of its balance on active accounts |
02, 05, 59, 14, 63 |
|
contra-complementary |
Increase or decrease in the valuation of property objects |
|
|
Estimated |
To take into account the calculated values |
, , , , , , , |
Look for the new working chart of accounts for 2017, explanations, postings in this material. When developing a chart of accounts, they rely on the accounting policy for accounting and take into account the specifics of the activity.
The new chart of accounts for accounting 2017, explanations, postings - all this will fix the latest legislative changes.
According to what rules to draw up a chart of accounts - 2017
In the working chart of accounts of accounting - 2017, you need to include those synthetic accounts that the organization will use in practice. Please note that new synthetic accounts (not provided for in the chart of accounts) can be added to the work plan only upon agreement with the Russian Ministry of Finance. This is stated in paragraphs 4 and 6 of the Instructions for the Chart of Accounts.
The organization can independently determine the structure of analytical accounting (types of sub-accounts, depth of analytics, etc.). At the same time, the data of analytical accounting must correspond to the turnover and balances of synthetic accounting accounts.
In the Instructions for the Chart of Accounts, after describing each synthetic account, a typical scheme of its correspondence with other synthetic accounts is given. In case of occurrence of facts of economic activity, the correspondence for which is not provided for in the standard scheme, the organization can supplement it, observing the uniform approaches established by the Instruction (letter of the Ministry of Finance of Russia dated March 24, 2009 No. 07-02-06 / 90).
Advice
The online service plan.glavbukh.ru will help you create a working chart of accounts. All you need to do is answer the questions and click the "Generate" button. The service itself will construct your personal list of accounts. All that's left is to print
Working chart of accounts - 2017 (sample)
Annex 1
to the application approved by order No. 56 dated December 28, 2015
Working Chart of Accounts
| Synthetic check |
Account name |
| 01 | fixed assets |
| 01-1 | Fixed assets in the organization |
| 01-2 | Disposal of property, plant and equipment |
| 02 | Depreciation of fixed assets |
| 04 | Intangible assets |
| 05 | Amortization of intangible assets |
| 08 | Investments in non-current assets |
| 08-1 | Acquisition of land |
| 08-3 | Construction of fixed assets |
| 08-4 | Acquisition of property, plant and equipment |
| 08-5 | Acquisition of intangible assets |
| 09 | Deferred tax assets |
| 10 | materials |
| 10-1 | Raw materials |
| 10-3 | Fuel |
| 10-5 | Spare parts |
| 10-6 | Other materials |
| 10-8 | Construction Materials |
| 10-9 | Inventory and household supplies |
| 10-10 | Special equipment and special clothing in stock |
| 10-11 | Special equipment and special clothing in operation |
| 19 | VAT on purchased assets |
| 41 | Goods |
| 44 | Selling costs |
| 45 | Goods shipped |
| 50 | Cash register |
| 50-1 | Cash desk of the organization |
| 50-2 | Operating cash desk |
| 50-3 | Cash documents |
| 51 | Settlement accounts |
| 52 | Currency accounts |
| 55 | Special bank accounts |
| 55-1 | Letters of credit |
| 55-2 | Checkbooks |
| 55-3 | Deposit accounts |
| 55-4 | Other special accounts |
| 57 | Transfers on the way |
| 58 | Financial investments |
| 58-1 | Units and shares |
| 58-2 | Debt securities |
| 58-3 | Loans granted |
| 58-4 | Contributions under a simple partnership agreement |
| 60 | Settlements with suppliers and contractors |
| 60-1 | Settlements with suppliers and contractors under contracts executed by them |
| 60-2 | Settlements on advances issued |
| 62 | Settlements with buyers and customers |
| 62-1 | Settlements with buyers and customers under contracts executed by the organization |
| 62-2 | Settlements on advances received |
| 63 | Allowance for doubtful debts |
| 66 | Settlements on short-term loans and borrowings |
| 66-1-1 | Principal amount of debt on short-term loans and borrowings (in rubles) |
| 66-1-2 | Principal amount of debt on short-term loans and borrowings (in foreign currency) |
| 66-2-1 | Interest on short-term loans and borrowings (in rubles) |
| 66-2-2 | Interest on short-term loans and borrowings (in foreign currency) |
| 67 | Settlements on long-term credits and loans |
| 67-1-1 | Principal amount of debt on long-term loans and borrowings (in rubles) |
| 67-1-2 | Principal amount of debt on long-term loans and borrowings (in foreign currency) |
| 67-2-1 | Interest on long-term loans and borrowings (in rubles) |
| 67-2-2 | Interest on long-term loans and borrowings (in foreign currency) |
| 68 | Calculations for taxes and fees |
| 68-1 | Personal Income Tax |
| 68-2 | value added tax |
| 68-3 | excises |
| 68-4 | income tax |
| 68-5 | Transport tax |
| 68-6 | Property tax |
| 68-7 | Land tax |
| 69 | Settlements for social insurance and security |
| 69-1 | Settlements with the FSS of Russia for social insurance |
| 69-1-1 | Contributions to social insurance in case of temporary incapacity for work and in connection with maternity |
| 69-1-2 | Contributions for compulsory social insurance against accidents at work and occupational diseases |
| 69-2 | Pension payments ( insurance premiums for compulsory pension insurance) |
| 69-2-1 | Contributions to the insurance part of the labor pension |
| 69-2-2 | Contributions for funded part labor pension |
| 69-3 | Calculations for compulsory health insurance |
| 70 | Settlements with personnel for payroll |
| 71 | Calculations with accountable persons |
| 73 | Settlements with personnel for other operations |
| 75 | Settlements with founders |
| 75-1 | Settlements for contributions to the authorized capital |
| 75-2 | Calculations for the payment of income |
| 76 | Settlements with different debtors and creditors |
| 77 | Deferred tax liabilities |
| 80 | Authorized capital |
| 81 | Own shares (shares) |
| 82 | Reserve capital |
| 83 | Extra capital |
| 84 | Retained earnings (uncovered loss) |
| 86 | Special-purpose financing |
| 90 | Sales |
| 90-1 | Revenue |
| 90-2 | Cost of sales |
| 90-3 | value added tax |
| 90-9 | Profit/loss on sales |
| 91 | Other income and expenses |
| 91-1 | Other income |
| 91-2 | other expenses |
| 91-9 | Balance of other income and expenses |
| 94 | Shortfalls and losses from damage to valuables |
| 96 | Reserves for future expenses |
| 98 | revenue of the future periods |
| 99 | Profit and loss |
| 99-1 | Profit and loss (excluding income tax) |
| 99-2 | income tax |
| 99-2-1 | Conditional expense/income for income tax |
| 99-2-2 | Permanent tax liability/asset |
| 001 | Leased fixed assets |
| 002 | Inventory assets accepted for safekeeping |
| 004 | Goods accepted for commission |
| 006 | Forms of strict reporting |
| 012 | Computer programs |
When the Chart of Accounts - 2017 can be reduced
Example. How to reflect insurance premiums for December 2016 and January 2017
On January 16, 2017, the company's accountant transferred to tax office medical contributions for December. Amount - 30,000 rubles. On the same day, he paid penalties for medical contributions for August 2016 in the amount of 150 rubles. The date of the act of the PFR on the accrual of penalties is December 27.
At the end of January, medical contributions amounted to 40,000 rubles. The accountant listed them on February 15th. The accountant reflected the accruals and payments in the accounting postings:
27th of December
DEBIT 99 sub-account "Sanctions" CREDIT 69 sub-account "Health insurance settlements" sub-account of the second order "Penalties for periods until 2017"
- 150 rubles. - interest accrued in FFOMS for August 2016;
31th of December
DEBIT 20 (08, 23, 25, 26, 44) CREDIT 69 sub-account "Calculations for compulsory health insurance" sub-account of the second order "Contributions for periods until 2017"
- 30,000 rubles. - insurance premiums were accrued to the FFOMS for December 2016;
January 16
DEBIT 69 sub-account "Settlements for compulsory health insurance" sub-account of the second order "Contributions for periods until 2017" CREDIT 51
- 30,000 rubles. - insurance premiums were transferred to the FFOMS for December 2016;
January 16
DEBIT 69 sub-account "Health insurance settlements" sub-account of the second order "Penalties for periods until 2017" CREDIT 51
- 150 rubles. - penalties were transferred to the FFOMS for August 2016;
January 31
DEBIT 20 (08, 23, 25, 26, 44) CREDIT 69 sub-account "Calculations for compulsory health insurance" sub-account of the second order "Contributions for periods from 2017"
- 40,000 rubles. - insurance premiums were accrued to the FFOMS for January 2017;
February, 15
DEBIT 69 sub-account "Settlements for compulsory health insurance" sub-account of the second order "Contributions for periods since 2017" CREDIT 51
- 40,000 rubles. - insurance premiums were transferred to the FFOMS for January 2017.
Signed an agreement with the operator of fiscal data
From February 1, the tax authorities stopped registering and re-registering old cash desks. And from July 1, all companies must. Exception: those who are imputed, patented or provide services to the public.
A company that has switched to online cash registers must transmit information about punched checks to the Federal Tax Service via the Internet. To do this, you need to conclude an agreement with the operator of fiscal data. This is an independent intermediary through which information about punched checks goes over the Internet to the Federal Tax Service. The CRF agreement may provide for monthly or annual payment. In the first case, immediately attribute the cost of services to costs. In the second, you can take into account the annual fee as an advance (letter of the Ministry of Finance of Russia dated November 24, 2016 No. 07-01-09 / 69311).
Example How to write off the services of a fiscal data operator
On February 1, 2017, the company entered into an agreement with a fiscal data operator (FDO) for the period until January 16, 2018. The cost of services for the year is 3540 rubles, including VAT - 540 rubles. The contract provides for a monthly payment for services. On February 28, the company received from OFD an invoice and an act for February in the amount of 295 rubles, including VAT - 45 rubles. The accountant transferred this amount on March 1.
In accounting, he made the postings:
28th of February
DEBIT 26 (44) CREDIT 60
- 250 rubles. - expenses for the services of the fiscal data operator are reflected;
DEBIT 19 CREDIT 60
- 45 rubles. - VAT is deductible;
March 1
DEBIT 60 CREDIT 51
- 295 rubles. - Paid for the services of a fiscal data operator.
Let's change the conditions of the example. Assume that under the terms of the contract you must immediately pay all annual maintenance. On February 1, the accountant transferred 3,540 rubles to the fiscal data operator. On February 28, he received the act for February and the invoice. In accounting, the accountant will make the following entries:
1st of February
DEBIT 60 CREDIT 51
- 3540 rubles. - the annual maintenance of the fiscal data operator was paid in advance;
DEBIT 68 sub-account "VAT settlements" CREDIT 76 sub-account "VAT from advances issued"
- 540 rubles. - VAT from the advance is accepted for deduction;
28th of February
DEBIT 26 (44) CREDIT 60
- 250 rubles. - reflects the cost of the operator's services in February;
DEBIT 19 CREDIT 60
- 45 rubles. - VAT was taken into account for the services provided by the fiscal data operator;
DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
- 45 rubles. - VAT on services for February is deductible;
DEBIT 76 sub-account "VAT from advances issued" CREDIT 68 sub-account "VAT settlements"
- 45 rubles. - restored VAT, previously accepted for deduction from the advance.
Important!
It is dangerous to make three payments through account 70 “Settlements with personnel for remuneration”
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1. Payments to the contractor. The tax authorities will decide what civil law contract hiding labor, and additional contributions to the FSS at a rate of 2.9 percent. Therefore, take into account remuneration on account 60 "Settlements with suppliers and contractors" or 76 "Settlements with various debtors and creditors": DEBIT 20 (08, 23, 25, 26, 44) CREDIT 60 (76) Contractor paid. |
2. Compensation. Post any non-contributory employee compensation through account 73, Accounts payable to staff for other transactions. For example, compensation for the use of personal property, for communication services, etc. (otherwise, the tax authorities will equate compensation to wages and require it to be included in the contribution base): DEBIT 20 (08, 23, 25, 26, 44) CREDIT 73 Compensation for communication services has been calculated. |
3. Dividends. Usually they are credited through account 75 "Settlements with the founders." And if the founder is an employee of the company, they use account 70. But the tax authorities may notice that not the entire amount from this account was included in the base for contributions, and they will ask for clarification. To avoid questions, use account 75: DEBIT 84 CREDIT 75 Part of the profit is directed to the payment of dividends. |
Modernized CCP
The company can buy an online cash register or upgrade to new order your model. Is it possible to upgrade, the CCP manufacturer will tell you. The modernization costs will include the manufacturer's services and the cost of the fiscal drive. This is a new, more modern, analogue of the electronic protective tape (EKLZ).
Accounting for the cost of modernizing the cash register depends on its initial cost. If the box office cost more than 40,000 rubles. and you took it into account as a fixed asset, then attribute the cost of modernization to the increase in its value. If the box office cost 40,000 rubles. maximum and you took it into account as low value property, then take into account the cost of modernization in current costs.
Example How to reflect the modernization of cash registers in accounting
In February 2017, the company entered into an agreement with the manufacturer of cash register equipment to modernize the cash register under the new order. The company registered it as a fixed asset in April 2016. The initial cost of the cash register is 42,000 rubles. Term beneficial use- 70 months. The monthly depreciation amount is 600 rubles. (42,000 rubles: 70 months). For May 2016 - February 2017, depreciation amounted to 6,000 rubles. (600 rubles × 10 months). The cost of modernization services is 2360 rubles, including VAT - 360 rubles. The cost of the fiscal accumulator is 5900 rubles, including VAT - 900 rubles.
The act for modernization was signed on February 20. The company received the invoice on February 21. The company paid for the services and the fiscal accumulator on February 22. The useful life after the upgrade has not changed.
The accountant of the company made the postings:
February 20th
DEBIT 10 CREDIT 60
DEBIT 08 subaccount "Modernization of fixed assets" CREDIT 10
- 5000 rub. - reflected the cost of installing a fiscal drive;
DEBIT 08 subaccount "Modernization of fixed assets" CREDIT 60
DEBIT 19 CREDIT 60
DEBIT 01 CREDIT 08 sub-account "Modernization of fixed assets"
- 7000 rub. (5000 + 2000) - increased initial cost cash desks;
February 21
DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
February 22
DEBIT 60 CREDIT 51
- 8260 rubles. (2360 + 5900) - services for the modernization of the cash desk and the fiscal accumulator have been paid;
March 31
DEBIT 26 (44) CREDIT 02
- 716.67 rubles ((42,000 rubles + 7,000 rubles - 6,000 rubles): (70 months - 10 months)) - depreciation was charged on the CCP.
Let's change the example and assume that the initial cost of the cash register was 35,000 rubles. The company accounted for cash not as a fixed asset, but as a low-value property. Then the accountant will reflect the modernization in accounting as follows:
February 20th
DEBIT 26 (44) CREDIT 60
- 2000 rub. - reflected the cost of services for the modernization of the cash desk;
DEBIT 10 CREDIT 60
- 5000 rub. - Purchased a fiscal drive;
DEBIT 26 (44) CREDIT 10
- 5000 rub. - expenses for the fiscal accumulator are written off;
DEBIT 19 CREDIT 60
- 1260 rubles. (360 + 900) - including VAT on modernization and fiscal accumulator;
February 21
DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
- 1260 rubles. (360 + 900) - VAT accepted for deduction;
February 22
DEBIT 60 CREDIT 51
- 8260 rubles. (2360 + 5900) - services for the modernization of the cash desk and the fiscal accumulator have been paid.
Tax for one company paid by another
From January 1, 2017, companies have the right to pay insurance premiums for each other. Similar rules for taxes have been in force since November 30, 2016 (Clause 1, Article 45 of the Tax Code of the Russian Federation). A director or an employee from a personal account, a third-party company, etc. can transfer taxes and contributions for an organization. Before that, in tax code it was said that the taxpayer himself or the agent transfers money to the budget, and third parties were not mentioned. Therefore, it was difficult to prove, for example, that the director was entitled to pay tax for the company.
Taxes that the counterparty or employee paid for you should be posted through account 76 “Settlements with various debtors and creditors”. Use it if you transfer tax for another organization.
Example How to take into account the tax that another organization paid for one company
Alpha LLC buys goods from Vega LLC. On January 10, Vega shipped goods worth 250,000 rubles.
The accountant made the entries:
January 10
DEBIT 62 CREDIT 90 sub-account "Revenue"
- 250,000 rubles. - goods were shipped to the warehouse of Alfa LLC;
DEBIT 90 subaccount "VAT" CREDIT 68 subaccount "Calculations for VAT"
- RUB 38,135.59 (250,000 rubles × 18: 118) - VAT on revenue is included.
Vega's accountant calculated income tax for 2016. It turned out 200,000 rubles, of which 20,000 rubles. - V federal budget, and 180,000 rubles. - in the regional. Vega transferred the tax to the federal budget on February 14, 2017:
December 31, 2016
DEBIT 99 CREDIT 68 sub-account "Calculations for income tax"
- 200,000 rubles. (180,000 + 20,000) - accrued income tax for 2016;
The 14th of February
DEBIT 68 sub-account "Calculations for income tax" CREDIT 51
- 20,000 rubles. - Income tax transferred to the federal budget.
There was no money to pay taxes to the regional budget. The director of Vega turned to OOO Alpha for help. The counterparty agreed to send money to the budget, provided that they are credited against payment for the goods. The tax was paid on February 15th. The set-off agreement was drawn up on February 17. The Vega accountant made the entries:
February, 15
DEBIT 68 sub-account "Calculations for income tax" CREDIT 76
- 180,000 rubles. - income tax for Vega LLC is transferred to regional budget from the account of Alpha LLC;
February 17
DEBIT 76 CREDIT 62
- 180,000 rubles. - offset the payment of income tax on account of debt repayment for goods.
LLC "Alfa" will pay LLC "Vega" only 70,000 rubles for the goods. (250,000 - 180,000). The accountant of Alpha LLC reflected the tax payment for Vega LLC in the accounting as follows:
February, 15
DEBIT 76 CREDIT 51
- 180,000 rubles. - income tax was transferred to the regional budget for Vega LLC;
February 17
DEBIT 60 CREDIT 76
- 180,000 rubles. - the payment of income tax for Vega LLC was offset against the debt for goods.
The simplified company pays the minimum tax
CBC on the minimum tax was canceled. Now all simplified payments at the “income minus expenses” object must be credited to one BCC - 18210501021 011000110. Therefore, there is no longer a need to create different sub-accounts for regular tax and minimum tax on account 68 “Calculations on taxes and fees”. And advances, and the usual tax, and the minimum tax can be reflected on one general sub-account "Calculations for simplified taxation."
Example How to take into account advances and the minimum tax on simplification
The company applies a simplification with the object "income minus expenses". In 2017, the accountant calculated tax advances as a cumulative total:
- according to the results of the first quarter - 4000 rubles;
- at the end of the half year - 14,000 rubles;
- following the results of 9 months - 20,000 rubles.
The company paid advances:
- according to the results of the 1st quarter - April 17;
- at the end of the half year - July 24;
- following the results of 9 months - October 16.
At the end of 2017, the company reached the minimum tax - 15,000 rubles. The company did not transfer it to the budget, and left the overpayment of advances for the future. The accountant made the entries:
March 31
- 4000 rub. - Advance tax for the 1st quarter has been accrued;
April 17
- 4000 rub. - the advance payment for the tax for the 1st quarter was transferred;
30 June
DEBIT 99 CREDIT 68 sub-account "Simplified settlements"
- 10,000 rubles. (14,000 - 4,000) - tax advance for half a year has been accrued;
July 24
DEBIT 68 sub-account "Simplified settlements" CREDIT 51
- 10,000 rubles. - the advance payment on the tax for half a year is transferred;
September 30th
DEBIT 99 CREDIT 68 sub-account "Simplified settlements"
- 6000 rub. (20,000 - 4,000 - 10,000) - tax advance for 9 months has been accrued;
October 16
DEBIT 68 sub-account "Simplified settlements" CREDIT 51
- 6000 rub. - 9 months tax advance was transferred;
31th of December
DEBIT 99 CREDIT 68 sub-account "Simplified settlements"
- 5000 rub. (4,000 + 10,000 + 6,000 – 15,000) - overcharged tax advances reversed
Paid for an accountant exam on a professional standard
From January 1, 2017, the cost of the professional standard exam, which the company pays to the employee, is not subject to personal income tax (clause 21.1 of article 217 of the Tax Code of the Russian Federation). Exam fees are expenses for normal activities. If the accountant paid for the exam himself, and the company compensated this amount, then reflect it on account 73 “Settlements with personnel for other operations”.
Example How to reflect in accounting the payment of an accounting professional standard
On February 20, the company paid the chief accountant for an examination for compliance with the professional accounting standard. The cost of the exam is 22,420 rubles, including VAT - 3,420 rubles. The Qualification Assessment Center issued an act and an invoice on March 1. The act was signed on the same day.
In accounting, the company made the following entries:
February 20th
DEBIT 60 CREDIT 51
- 22 420 rubles. - Paid the cost of the exam;
March 1
DEBIT 26 (44) CREDIT 60
- 19000 rub. - the cost of assessing the qualifications of an accountant is reflected in the costs;
DEBIT 19 sub-account "Calculations for VAT" CREDIT 60
- 3420 rubles. - VAT is taken into account from the cost of services of the qualification assessment center;
DEBIT 68 sub-account "VAT settlements" CREDIT 19
- 3420 rubles. - VAT is deductible.
Let's change the conditions of the example. Suppose that the accountant paid for the exam himself, and the company compensated him for these expenses on February 20. Then the wiring will be different:
February 20th
DEBIT 73 CREDIT 50 (51)
- 22 420 rubles. - compensation paid to the worker;
March 1
DEBIT 26 (44) CREDIT 73
- 22 420 rubles. - compensation of expenses for assessing the qualifications of an employee is included in the costs of ordinary species activities.
The Chart of Accounts was approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. This chart of accounts is also used in 2015 for accounting. To use it, you need to use the instructions for the chart of accounts.
16.03.2016According to the Chart of Accounts, accounting must be maintained in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that keep records using the double entry method.
Based on the Chart of Accounts, he approves a working chart of accounts containing a complete list of synthetic and analytical (including sub-accounts) accounts required for accounting.
Chart of Accounts 2016
The chart of accounts is a scheme for registering and grouping the facts of economic activity (assets, liabilities, financial, business transactions etc.) in accounting. It contains the names and numbers of synthetic accounts (accounts of the first order) and sub-accounts (accounts of the second order).
To account for specific transactions, an organization may, in agreement with the Ministry of Finance, additional synthetic accounts in the Chart of Accounts using free account numbers.
Working Chart of Accounts
Account name |
Account number |
Sub-account number and name |
Section I. Non-current assets |
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fixed assets |
By type of fixed assets |
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Depreciation of fixed assets |
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Profitable investments in material values |
By type of wealth |
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Intangible assets |
By types of intangible assets and on expenses for research, development and technological work |
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(name of the sub-account in the edition put into effect starting from financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n, - see the previous edition) |
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Amortization of intangible assets |
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……………………………………….. |
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Equipment for installation |
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Investments in non-current assets |
1. Acquisition of land |
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2. Acquisition of objects of nature management |
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3. Construction of fixed assets |
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4. Acquisition of fixed assets |
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5. Acquisition of intangible assets |
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6. Transfer of young animals to the main herd |
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7. Purchase of adult animals |
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8. Performing research, development and technological work |
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Deferred tax assets |
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Section II. Productive reserves |
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materials |
1. Raw materials |
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2. Purchased semi-finished products and components, structures and parts |
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3. Fuel |
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4. Packaging and packaging materials |
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5. Spare parts |
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6. Other materials |
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7. Materials transferred for processing to the side |
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8. Building materials |
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9. Inventory and household supplies |
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10. Special equipment and special clothing in stock |
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(the sub-account is additionally included starting from the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n) |
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11. Special equipment and special clothing in operation |
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(the sub-account is additionally included starting from the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n) |
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Animals for growing and fattening |
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……………………………………….. |
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……………………………………….. |
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Provisions for depreciation of material assets |
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Procurement and acquisition of material assets |
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Deviation in the value of material assets |
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.............................................................. |
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……………………………………….. |
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Value added tax on acquired valuables |
1. Value added tax on the acquisition of fixed assets |
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2. Value added tax on acquired intangible assets |
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3. Value added tax on acquired inventories |
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Section III. Production costs |
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Primary production |
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Semi-finished products of own production |
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……………………………………….. |
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Auxiliary production |
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……………………………………….. |
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overhead costs |
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General running costs |
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……………………………………….. |
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Marriage in production |
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Service industries and farms |
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……………………………………….. |
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……………………………………….. |
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……………………………………….. |
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……………………………………….. |
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……………………………………….. |
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……………………………………….. |
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……………………………………….. |
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……………………………………….. |
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……………………………………….. |
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……………………………………….. |
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Section IV. Finished products and goods |
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Output of products (works, services) |
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1. Goods in warehouses |
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2. Goods in retail |
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3. Containers under the goods and empty |
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4. Purchased items |
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Trade margin |
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Finished products |
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Selling costs |
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Goods shipped |
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Completed stages of work in progress |
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……………………………………….. |
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……………………………………….. |
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……………………………………….. |
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Section V. Funds |
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1. Cash desk of the organization |
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2. Operating cash desk |
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3. Cash documents |
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Settlement accounts |
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Currency accounts |
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……………………………………….. |
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……………………………………….. |
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Special bank accounts |
1. Letters of credit |
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2. Checkbooks |
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3. Deposit accounts |
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……………………………………….. |
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Transfers on the way |
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Financial investments |
1. Shares and shares |
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2. Debt securities |
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3. Loans granted |
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4. Contributions under a simple partnership agreement |
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Provisions for depreciation of financial investments |
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(position in the version put into effect starting with the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n - see the previous version) |
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Section VI. Calculations |
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Settlements with suppliers and contractors |
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……………………………………….. |
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Settlements with buyers and customers |
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Allowance for doubtful debts |
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……………………………………….. |
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……………………………………….. |
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Settlements on short-term loans and borrowings |
By types of credits and loans |
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Settlements on long-term credits and loans |
By types of credits and loans |
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Calculations for taxes and fees |
By types of taxes and fees |
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Settlements for social insurance and security |
1. Calculations for social insurance |
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2. Calculations for pensions |
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3. Calculations for compulsory health insurance |
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Settlements with personnel for payroll |
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Calculations with accountable persons |
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……………………………………….. |
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Settlements with personnel for other operations |
1. Settlements on granted loans |
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2. Calculations for compensation for material damage |
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……………………………………….. |
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Settlements with founders |
1. Settlements for contributions to the authorized (share) capital |
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2. Calculations for the payment of income |
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Settlements with different debtors and creditors |
1. Settlements for property and personal insurance |
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2. Settlement of claims |
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3. Calculations on due dividends and other income |
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4. Settlements on deposited amounts |
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Deferred tax liabilities |
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(position in the version put into effect starting with the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n - see the previous version) |
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……………………………………….. |
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On-farm settlements |
1. Settlements for allocated property |
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2. Current account settlements |
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3. Settlements under a property trust management agreement |
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Section VIII. Financial results |
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1. Revenue |
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2. Cost of sales |
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3. Value added tax |
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9. Profit/loss on sales |
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Other income and expenses |
1. Other income |
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2. Other expenses |
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9. Balance of other income and expenses |
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……………………………………….. |
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……………………………………….. |
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Shortfalls and losses from damage to valuables |
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……………………………………….. |
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Reserves for future expenses |
By type of reserves |
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Future expenses |
By type of expenses |
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revenue of the future periods |
1. Income received on account of future periods |
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2. Donations |
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3. Future receipts of debts for shortfalls identified in previous years |
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4. The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables |
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Profit and loss |
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Off-balance sheet accounts |
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Leased fixed assets |
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Inventory assets accepted for safekeeping |
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Materials accepted for recycling |
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Goods accepted for commission |
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Equipment accepted for installation |
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Forms of strict reporting |
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Written-off debt of insolvent debtors |
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Collateral for obligations and payments received |
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Security for obligations and payments issued |
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Depreciation of fixed assets |
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Leased fixed assets |
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