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Accounting plan for accounting accounts. Explain that the plan of accounting accounts. Section V. Cash

Accounts system accounting It is capable of providing any information necessary for the purposes of planning, rationing, management and control over the implementation of tasks, but for the uniformity of the maintenance of economic information on economic resources, sources, economic processes, as well as for the right and clear construction and organization of accounting, a clear list of and specific Characteristics of each account. Such a document is an accounting account plan - a systematic list of accounting accounts.

Accounting Account Plan financial and economic activities of the organization (approved by the order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n)
Account name		View of the account					Subaccount number and name
		in relation to balance			on purpose and structure
Fixed assets
Fixed assets		active			primary (inventory)		By types of fixed assets
Depreciation of fixed assets		passive			regulatory
Profitable investments in material values		active			primary (inventory)		By type of material values
Intangible assets		active			primary (inventory)		By types of intangible assets and expenses for research, experimental design and technological work
Depreciation of intangible assets		passive			Regulatory
Installation equipment		active			primary (inventory)
Investments in non-current assets		active					1. Acquisition of land 2. Acquisition of environmental management objects 3. Construction of fixed assets 4. Acquisition of fixed assets 5. Acquisition of intangible assets 6. Translation of young animals in the main herd 7. Acquisition of adult animals 8. Implementation of scientific research, experimental and technological work
Deferred tax assets		active			regulatory
Section II Production Reserves
Materials		active			main (inventory)		1. Raw materials and materials 2. Purchased semi-finished products and components, designs and details 3. Fuel 4. Tare and tare materials 5. Spare parts 6. Other materials 7. Materials transferred to the side processing 8. Building materials 9. Inventory and household supplies 10. Special equipment and special clothing in stock 11. Special accessories and special clothing in operation
Animals on growing and fattening		active			main (inventory)
Reserves under the cost of material values		passive			regulative (controked)
Preparation and acquisition of material values		active			operating (Calculation)
Deviation in the value of material values		actively / passive			regulative (Contract and Additional)
Value Added Tax on Acquired Values		active			main (calculations)		1. Value Added Tax when purchasing fixed assets 2. Value Added Tax on Intangible Asset Acquired 3. Value-added tax on acquired material and industrial reserves.
Section III production costs
Primary production		active		operational (Calculation)
Semi-finished products of own production		active		main (inventory)
Auxiliary production		active		operating (Calculation)
General production expenses		no residue
General running costs		no residue		operational (collectively distribution)
Marriage in production		no residue		operating (Calculation)
Services and farms		active		operating (Calculation)
Section IV Finished Products and Products
Production (works, services)		no residue		regulative (Contract and Additional)
		active		main (inventory)				1. Products in warehouses 2. Products in retail 3. Tara under the commodity and empty 4. Purchased products
Trading markup		passive		regulative (controked)
Finished products		active		main (inventory)
Sale expenses		active		operating (Calculation)
Goods shipped		active		main (calculations)
Performed steps in incomplete work		active		main (inventory)
Section V Cash
		active		main (inventory)				1. Cashier in the organization 2. Operating office 3. Monetary documents
Settlements		active		main (inventory)
Currency accounts		active		main (inventory)
Special accounts in banks		active		main (inventory)				1. Accreditatives 2. Check books 3. Deposit accounts
Translations on the way		active		inventory
Financial investments		active		main (inventory)				1. PAIs and stocks 2. Debt securities 3. Provided loans 4. Deposits under a simple partnership agreement
Provisions for impairment of investments in securities		passive		regulative (controked)
Section VI Calculations
Calculations with suppliers and contractors		actively / passive		main (calculations)
Calculations with buyers and customers		actively / passive		main (calculations)
Provisions for doubtful debts		passive		regulative (controked)
Calculations for short-term loans and loans		passive		main (calculations)				By types of loans and loans
Calculations on long-term loans and loans		passive		main (calculations)				By types of loans and loans
Calculations for taxes and fees		passive		main (calculations)				By taxes and fees
Social Insurance Calculations		passive		main (calculations)				1. Social Insurance Calculations 2. Pension costs 3. Calculations on mandatory health insurance
Calculations with wage personnel		passive		main (calculations)
Calculations with accountable persons		actively / passive		main (calculations)
Calculations with staff for other operations		active		main (calculations)				1. Calculations for loans provided 2. Calculations for compensation for material damage
Calculations with founders		active passive		main (calculations)				1. Calculations on deposits in authorized (share) capital 2. Calculations for income payment
Calculations with different debtors and creditors		active passive		main (calculations)				1. Calculations on property and personal insurance 2. Calculations for claims 3. Calculations for dividends and other income 4. Calculations on deposit amounts
Deferred tax liabilities		passive		regulative (controked)
Outdoor settlements		active passive		main (calculations)				1. Types of dedicated property 2.The current operations 3. Treatments under the trust management contract
Section VII Capital
Authorized capital		passive		primary (stock)
Own stocks		active		main (inventory)
Reserve capital		passive		primary (stock)
Extra capital		passive		primary (stock)
Retained earnings (uncovered loss)		passive		primary (stock)
Special-purpose financing		passive		primary (stock)				By types of financing
Section VIII Financial Results
		no residue						1. Revenue 2. Sales cost 3. Value Added Tax 9. Profit / loss from sales
Other income and expenses		no residue		financial and Result (Comparison)				1. Other incomes 2. Other expenses 3. Balance of other income and expenses
Shortage and loss of valuables		no residue		operational (collectively distribution)
Reserves of upcoming expenses		passive						By types of expenses
Future spending		active		operational (budget and distribution)				By types of expenses
Revenue of the future periods		passive		operational (budget and distribution)				1. Revenues received in the account of future periods 2. Granting arrivals 3. Upcoming arrival debt on the shortcomings revealed over the past years 4. The difference between the amount to be recovered from the perpetrators and the balance value for the lowest values
Profit and loss		active passive		financial and results
Wash balances
Rental fixed assets
Commodity and material values \u200b\u200badopted for responsible storage
Materials taken into recycling
Commission adopted
Mounting equipment
Forms of strict statements
Written off at a loss of insolvent debtors
Providing payment obligations received
Providing commitments and payments issued
Depreciation of fixed assets
Rental funds

The account plan was developed on the basis of economic classification of accounts. In terms of accounts, the names and codes of synthetic accounts (first-order accounts) and subaccounts (second-order accounts) are given. In terms of account accounts, it is grouped on the basis of the economic content of reflected economic processes and are located in a certain, economically sound sequence.

According to the account plan, accounting should be organized at the enterprises of all sectors of the national economy and activities (except banks and budgetary institutions), regardless of subordination, form of ownership, organizational and legal form leading to a double recording method.

For accounting for specific operations, enterprises may in coordination with the Ministry of Finance (or another relevant authority) introduce additional synthetic accounts if necessary, using free account codes.

Subaccounts provided for in terms of accounts are used on the basis of the requirements of analysis, control and reporting. Enterprises can clarify the content of individuals, exclude and combine them, as well as enter additional subaccounts.

Instructions for applying an accounting account plan economic activity Enterprises:

regulates issues related to the main methodological principles of accounting;

leads brief description synthetic accounts and subaccounts opened to them;

reveals the structure and purpose of the accounts, the economic content of the facts generalized on them;

reveals the procedure for taking into account the most common operations.

The procedure for conducting analytical accounting is established by the enterprise based on the provisions of the instructions and regulations on certain sections of accounting (accounting for fixed assets, production reserves, etc.).

In the instructions after the characteristics of each synthetic account, a typical correspondence scheme with other synthetic accounts is given. In the event of the facts of economic activities, correspondence on which is not provided in the model scheme, enterprises can complement it, observing the main methodological principles of accounting, established by the instructions.

An accounting account plan for financial and economic activities of organizations and instructions for its application are approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n.

Principles, rules and ways of conducting accounting organizations of individual assets, obligations, financial, economic operations, etc., including recognition, assessments, groupings are established by provisions and other regulatory acts, guidelines on accounting issues. This defines the place of the accounting accounts plan in the system of regulatory regulation of accounting in Russian Federation as a document that does not bear normatively legal.

In a letter dedicated to the choice of the moment of determining the Base on VAT in carrying out works, the Ministry of Finance made the following conclusions. The first: a document confirming the results of work results and, accordingly, the fact of their implementation is the act of acceptance of work. In this regard, the Contractor must accrue VAT in the period of signing the act of acceptance of work of work by the Customer. Second: If the customer or contractor has not signed an act of acceptance of work, but it has a court decision, from which it follows that the contractors for carrying out the contractor to carry out work, the day of the work for the purpose of calculating VAT should be considered the date of entry into force of the court decision . Thus, the contractor has two versions of actions: if the customer has signed an act of acceptance of work, it is necessary to accrue VAT, if he did not sign - not to accrue tax until the court considers the dispute between the two business entities. Meanwhile, following this unambiguous approach may result in detachment of VAT Contractor. Not very significant, but generally pleasant to "profitable-consumable" models and entrepreneurs on PSNs are made to the NK. Now the first is not required to submit documents to the State Registration of Real Estate Rights to include the cost of the OS in "Simplified" costs. And for the second, it is definitively resolved - in their favor, the question of the number of employees when combining a patent with other tax regimes. In the coming year, several legislative initiatives regarding taxation and financial support for entrepreneurs and individuals begin to operate in the South-Russian regions. About the most significant tell me in this article.

Since 2020, new deflator coefficients apply in Russia for tax purposes. Such coefficients are set annually. They are needed to account for the level of inflation when calculating the amount of tax to pay. At 2020, the coefficients are increased in the range from 4.85% by personal income tax up to 4.9% of PSN and UNVD. The judicial board on economic disputes of the Armed Forces of the Russian Federation in the definition of 24.09.2019 No. 305-ES19-9109 in case No. A40-63742 / 2018 confirmed the right of the contractor to demand payment of work if the customer did not sign an act and did not provide motivated objections. And it does not matter that the parties signed the act of reconciliation, in which controversial debt was not specified. Consider the details of the economic dispute and estimate the tax consequences of the position Supreme Court For other similar cases, when the customer evades the signing of the act of acceptance of work.

An account plan, built into "1C: Accounting 8" (ed. 3.0), has its own specifics. So, additional accounts are added to it that are not reflected in the accounting accounts plan ..., approved. Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n. In accordance with the instructions, the contents of subaccount accounts given in the plan of accounting accounts can be refined. From the article you will learn about the possibilities for configuring analytical accounting accounts in the program, as well as how to form accounting postings. The entire described sequence of actions and drawings are made in the new "Taxi" interface.

The concept of accounting accounts

For accounting, a certain tool is required. This tool is accounting accounts that are just allowed to register any economic operation in monetary terms.

Accounting is an ordered system for collecting, registering and generalizing information in monetary terms about the state of property, commitments and capital of the organization and their changes by solid, continuous and documentary reflection of all economic operations.

Economic operation - an event that characterizes individual economic actions (facts), causing changes in the composition, placement of property and (or) sources of its education

Each economic operation is reflected simultaneously on two accounts accounts as follows: one entry indicates the disposal of a certain monetary sum (credit), and the second - arrival ( debit) The same amount, but in another place or another owner. Such a registration system is called double recording methodAnd for the first time its application described the Italian mathematician, the Franciscian monk of Luka Pachet in 1494 in the book, one of the parts of which was called "Treatise on accounts and records".

When using a double recording method between two accounts, an interconnection arises, which is called correspondence, and the accounts themselves - corresponding.

Accounting account is the method of current interconnected reflection and grouping of property in composition and placement, on sources of its education, as well as economic operations for qualitatively homogeneous signs expressed in monetary, natural and labor meters.

For each homogeneous group of property and sources of its education, a separate account is used, where the residue is reflected ( balance) This group at the beginning of the accounting period and all changes caused by the manufactured operations produced. As mentioned earlier, each score has two sides: debit and credit. The sum of all operations reflected in the debit of the account is called debit turn; The sum of all operations reflected on the loan - credit turning. The result of the composure of the balance (balance) at the beginning of the accounting period, debit and loan revolutions is defined as the balance (balance) on the end of the account. It is on the basis of these residues that accounting balances are formed.

Balance sheet - one of the main forms of accounting reporting, which characterizes the property and financial state Organizations in cash assessment for the reporting date

Balance consists of asset and liability. The asset grouped economic means in composition and placement, and in passive - sources of funds. The balance sheet feature is the equality of the outcome of the asset and liability.

The variety and numerous accounting objects causes the need to apply a large number of different accounts. To properly apply accounting accounts, the following classifications are used:

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

• according to the degree of detail of the obtained indicators (synthetic, subaccount, analytical);
• on the purpose and structure of accounts (main, regulating and operating);
• economic content (accounting accounts of economic funds, accounting accounts of economic processes, accounting accounts for the sources of education of funds), etc.

The objects of accounting in the economic entity are:

1. facts of economic life;
2. assets;
3. obligations;
4. sources of financing its activities;
5. income;
6. costs;
7. other objects in the event that this is established by federal standards.

A systematic list of accounts is contained in terms of accounts.

Accounting account plan in "1C: Accounting 8"

An account plan is an accounting system providing for their number, grouping and digital designation depending on the objects and goals of accounting. The account plan includes both synthetic (first-order accounts) and the associated analytical accounts (subaccount or second-order accounts). Information accumulated on synthetic accounts allows you to get a complete picture of the state of the company's funds in monetary terms.

The plan for accounting accounts of financial and economic activities of organizations and instructions for its application are approved by the Order of the Ministry of Finance of the Russian Federation No. 94n of 31.10.2000 (hereinafter referred to as the Plan of Accounts and Instruction).

The organization can clarify the contents of subaccount accounting accounts given in the plan, to exclude and combine them, as well as enter additional subaccounts.

According to the account plan, accounting should be organized at the enterprises of all sectors of the national economy and activities (except banks and budgetary institutions), regardless of subordination, form of ownership, organizational and legal form leading to a double recording method. Instructions for the application of the account plan solves several tasks at the same time:

• regulates issues related to the main methodological principles of accounting;
• gives a brief description of synthetic accounts and subaccounts opened to them;
• reveals the structure and purpose of the bills, the economic content of generalized with their help facts of economic life;
• reveals the procedure for taking into account the most common economic operations with typical account correspondence.

Each account with its name and digital number or multiple accounts corresponds to a certain accounting balance sheet.

The bill plan approved by the order of the Ministry of Finance from 31.10.2000 No. 94n is included in all configurations "1C: Accounting 8". In the editorial office 3.0, access to the account plan is carried out according to the same hyperlink from the section the main thing(Fig. 1).

Fig. 1. Chart of accounting accounts in "1C: Accounting 8" (ed. 3.0)

If you select a specific account with a cursor, then it can be obtained for more information:

• by button Account description - to get acquainted with the description of accounting account;
• by button Posting log - View entries in the wiring log.

By button Print You can print an accounting account plan in the form of a simple list of accounts or a list with a detailed description of each account.

The account plan is common to all organizations whose accounting is conducted in the information base.

Consider the classification of accounting accounts on the example of an account plan embedded in "1C: Accounting" (ed. 3.0).

Active and passive accounts

In accordance with the division of the balance sheet, the asset and the passive distinguish active and passive accounting accounts.

Active accounts - accounting accounts designed to account for the state, movement and changes in economic funds by their species.

On active accounts reflected information about the means (in monetary equivalent), which are available at the disposal of the organization (funds in bank accounts, at the checkout, property in stock and in operation).

Feature of active accounts:

• the initial balance is recorded by the debit of the account;
• an increase in household funds is recorded in the debate of the account;
• reducing economic funds is registered in the account of the account;
• the final balance is recorded by the debit of the account.

Passive accounts - accounting accounts intended for accounting for the state, movement and changes in sources of own and borrowed funds of the enterprise, their intended purpose.

In passive accounts, information on capital types, profits and the obligations of the enterprise is displayed.

Feature of passive accounts:

• the initial balance is recorded on the loan of the account;
• an increase in the source of economic funds is recorded in the credit of the account;
• reducing the source of funds are recorded in the debate of the account;
• the final balance is recorded on the credit of the account.

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

Active passive accounts - accounts reflected simultaneously and the property of the organization (as on active accounts), and sources of its formation (as on passive accounts).

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

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

Active passive accounts are two types:

With one-sided balance - debit or credit (for example, account 99 "Profit and losses");

With bilateral (deployed) balance - debit and credit at the same time (for example, account 76 "Calculations with different debtors and creditors").

When drawing up a balance, debit remnants on active passive accounts reflect in the asset, credit - in passive. Since active, passive and active passive accounts correspond to the articles of the asset and the liabilities of the balance, so they are customary to be called balance accounts. In terms of accounting accounts, balance accounts have a two-digit code (from 01 to 99).

In terms of accounts built into "1C: Accounting 8" (ed. 3.0), a sign of an active, passive and actively passive account is indicated in the column View.

To active accounts (in column, the species specified feature a) includes the following accounts (Fig. 2):

• 01 "Fixed assets";
• 03 "Profitable investments in material values";
• 04 "Intangible assets";
• 08 "Investments in non-current assets";
• 09 "Deferred tax assets";
• 10 "Materials";
• 11 "Animals on growing and fattening";
• 15 "Production and acquisition of material values";
• 19 "VAT on acquired values";
• 20 "Basic Production";
• 23 "Auxiliary Production";
• 25 "general production costs";
• 26 "general expenses";
• 28 "Marriage in production";
• 29 "servicing production and farms";
• 41 "Goods";
• 43 "Finished products";
• 44 "Sale expenses";
• 45 "goods shipped";
• 46 "Completed stages under incomplete production";
• 50 "Cassa";
• 51 "Settlement accounts";
• 52 "Currency Accounts";
• 55 "Special accounts in banks";
• 57 "Translations on the way";
• 58 "Financial investments";
• 97 "Expenses of future periods".

Fig. 2. Active accounts in "1C: Accounting 8" (ed. 3.0)

To passive accounts (in column View Sign specified P) The following accounts relate (Fig. 3):

• 02 "Depreciation of fixed assets";
• 05 "Depreciation of intangible assets";
• 14 "reserves under the cost of material values";
• 42 "trade markup";
• 59 "Reserves for impairment of financial investments";
• 63 "Reserves for doubtful debts";
• 66 "Calculations for short-term loans and loans";
• 67 "Calculations on long-term loans and loans";
• 77 "Deferred tax liabilities";
• 80 "authorized capital";
• 82 "Reserve Carital";
• 83 "Extension Capital";
• 86 "target financing";
• 98 "Incomes of future periods".

Fig. 3. Passive accounts in "1C: Accounting 8" (ed. 3.0)

To active passive accounts (in column View Sign specified Ap.) The following accounts relate (Fig. 4):

• 16 "Deviation in the value of material values";
• 40 "Production (works, services)";
• 60 "Calculations with suppliers and contractors";
• 62 "Calculations with buyers and customers";
• 68 "Calculations for taxes and fees";
• 69 "Social insurance and provisional settlements";
• 71 "Settlements with accountable persons";
• 73 "Calculations with staff for other operations";
• 75 "Calculations with the founders";
• 76 "Calculations with different debtors and creditors";
• 79 "Outdoor settlements";
• 84 "Retained earnings (uncovered loss)";
• 90 "Sales";
• 91 "Other income and expenses";
• 96 "reserves of upcoming expenses";
• 99 "Profit and losses".

Fig. 4. Active passive accounts in "1C: Accounting 8" (ed. 3.0)

Wash balances

Organizations can use funds in their activities that they do not belong to them (rented fixed assets, goods adopted at the Commission, etc.). There may be an inverse situation: the means of organization belonging to her right of ownership are transferred to the side (in recycling, as providing commitments and payments, etc.). To reflect these funds and for controlling them, they apply off-balanced accounts that received their name due to the fact that they are not included in the results of the balance and are reflected in the balance sheet.

The off-balance account - the account intended to summarize information on the presence and movement of values \u200b\u200bthat do not belong to the economic entity, but temporarily in its use or disposal, as well as to control individual economic operations

The balance accounts also take into account the backup funds of cash tickets and coins, shaped strict reporting, check and receipt books, letters of credit, etc.

The off-balance sheet accounts defined in terms of accounts approved by the Order of the Ministry of Finance of the Russian Federation No. 94n have a three-digit digital code (from 001 to 011). In addition to these accounts, the bills plan used in "1C: Accounting 8" (ed. 3.0) added a group of off-balance accounts that have a letter or alphanumeric code (Fig. 5). The sign of the off-balance account is set in the column Zab.

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

• goods in the section of Data GTD;
• material values \u200b\u200bwritten off in accounting and tax accounting, but actually in operation and listened for materially responsible persons;
• used depreciation premium in the context of each fixed assessment;
• income and expenses not taken into account for income tax purposes;
• retail revenue by combining various taxation systems, as well as when using cash and non-cash payments;
• calculations with buyers when combining USN with other tax systems.

Fig. 5. Offline accounts in "1C: Accounting 8" (ed. 3.0)

To enter initial residues in the program, an active-passive support account is intended 000 .

Synthetic and analytical accounts

According to the grouping and generalization of credentials, active and passive accounting accounts are divided into synthetic and analytical ones.

Synthetic accounts - accounting accounts intended for accounting for the presence and movement of means of the enterprise, their sources and processes made in generalized. The reflection of economic and generalized processes on synthetic accounts is called synthetic accounting.

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

Synthetic accounts are first order accounts and in terms of accounts are indicated by two-digit numbers (from 01 to 99). Examples of synthetic accounts:

• 01 "Fixed assets";
• 10 "Materials";
• 50 "Cassa";
• 51 "Settlement accounts";
• 41 "Goods";
• 43 "Finished products";
• 70 "Calculations with wage personnel";
• 80 "Authorized capital", etc.

Some synthetic accounts do not require analytical accounting ("Cassa", "Calculated Accounts"), so they are called simple. Synthetic accounts that require analytical accounting are called complicated ("Materials", "Investments in non-current assets", "Goods"). Analytical accounts are intended for disclosing the content of synthetic accounts.

Analytical accounts - accounting accounts intended for detailing, specifying information on the availability, condition and movement of certain types of property, liabilities and operations. Analytical accounts are opened in the development of a specific synthetic account in the context of its species, parts, articles, and where it is required, with an assessment of information in natural, labor and monetary terms. The reflection of economic and processes in the detailed form in the analytical accounts is called analytical accounting.

Analytical accounts can be opened to active, passive and actively passive synthetic accounts.

There is an inseparable relationship between synthetic and analytical accounts:

• the initial balance on all analytical accounts opened by this synthetic account is equal to the initial balance of the synthetic account;
• turns over all analytical accounts opened by this synthetic account must be equal to the Ratp of the synthetic account;
• the final balance in all analytical accounts opened by this synthetic account is equal to the end balance of the synthetic account.

For a detailed characteristics of accounting objects to some synthetic accounts, the accounts of the second (and sometimes third) orders are opening - subaccount. The sub-account is necessary to obtain enlarged indicators for analyzing and drawing up balance and are an intermediate link between the synthetic account and the analytical accounts open to it.

To implement analytical accounting in "1C: Accounting 8", an application object is used (not to be confused with an accounting object!) - Plan of types of characteristics. This object describes possible characteristics - Types of subconteo HozherTee(hereinafter referred to as the types of subconto), in the context of which you need to conduct analytical accounting of funds and their sources, for example, Nomenclature, counterparties, contracts etc.

As a type of subconto, directories, types of documents and other program objects can be installed.

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

Each account or subaccount may comprise your own set of subconto species, but the maximum number of subconto species for one account (subaccount) cannot exceed three.

For example, for a synthetic account 10 "Materials" in "1C: Accounting 8" (Ed. 3.0) provides eleven sub-accounts (Fig. 6):

• 10.01 "Raw materials and materials";
• 10.02 "Purchased semi-finished products and components, designs and details";
• 10.03 "Fuel";
• 10.04 "Tara and Tare Materials";
• 10.05 "Spare parts";
• 10.06 "Other materials";
• 10.07 "Materials transmitted to the side processing";
• 10.08 "Building materials";
• 10.09 "Inventory and household supplies";
• 10.10 "Special equipment and special clothing in stock";
• 10.11 "Special equipment and special clothing in operation."

To the second order account 10.11, their subaccounts are open:

• 10.11.1 "Special clothing in operation";
• 10.11.2 "Special tool in operation."

Most accounts of account 10 support analytical accounting using the following types of subconto: Nomenclature, batch, warehouses.However, by virtue of its specificity, some subaccounts may contain another set. For example, in subaccount 10.07, types of subconto are used: Counterparties, Nomenclature, party,and in the subaccount of the third order 11/10/1: Nomenclature, materials in operation, employees of organizations.

Fig. 6. Subaccount and subconto, set to account 10 "Materials"

If the subaccount is open to the first or second order account, then in this case, a ban on its use in the wiring using the flag is established for the "head account" Account is a group and not selected in the wiring (Fig. 7). Accounts prohibited for use in wiring are allocated in terms of an account with a yellow background.

In terms of accounts "1C: Accounting 8" for each type of subconto, additional signs of accounting can be installed:

• Only revs - Installing this feature is advisable in the case when the accounting of remnants by subconto does not make sense, for example, for the types of subconto Cash Motion Articles, Cost Articles;
• Summova - Installing this feature is suitable in most cases subconto (exception: Rooms GTD, countries of originetc.).

Types of accounts for accounts in "1C: Accounting 8" (ed. 3.0)

The accounts of all orders included in the account plan "1C: Accounting 8" (ed. 3.0) may additionally maintain the following types of accounting:

• currency accounting;
• quantitative accounting;
• accounting by divisions;
• tax accounting (income tax).

Sign of currency accounting (including accounting in conditional units) is set to column Shaft.(Fig. 8).

Fig. 8. Accounts with a sign of currency accounting

A record for the debit or credit account with an established sign of monetary accounting, along with the amount in rubles, will also contain a currency amount. Accordingly, with the help of any standard report of the program (the operating statement of the account, an account analysis), which involves an account with a sign of currency accounting, one can analyze accounting data, both in Rublev and in the foreign exchange equivalent.

One of the options for analytical accounting is quantitative account. This account is B. natural indicators (pieces, kilograms, etc.) and it is used, as a rule, to ensure the safety of property, including monetary documents and securities.

Sign of quantitative accounting set in column Count. Examples of accounts and subaccounts where quantitative accounting is supported:

• 07 "Equipment to installation";
• 08.04 "Acquisition of facilities of fixed assets";
• 10 "Materials";
• 20.05 "Production of products from Davalic raw materials";
• 21 "Semi-finished products of their own production";
• 41 "Goods";
• 43 "Finished products";
• 45 "goods shipped";
• 58.01.2 "Shares";
• 80 "authorized capital";
• 81 "Own shares";
• 002 "Commodity and material values \u200b\u200badopted for responsible storage", etc.

As a rule, quantitative accounting is used simultaneously with the sum, although there are exceptions, for example, an off-balance sheet account "Accounting for imported goods according to GTD numbers" supports quantitative accounting in the absence of sums.

Another standard setup of accounting accounts plan built into "1C: Accounting 8" is the ability to keep bank accounting for divisions. This setting allows you to detail the costs of divisions involved in the production process or services. This process can be both simple, single-week and complex, having several stages, which, depending on the type of activity, complexity of products and the required resources, can be held in one or more units. Accounting accounts in which accounting on divisions are maintained, the flag in the column is marked Pod.(Fig. 9).

Fig. 9. Accounts with a sign of accounting for divisions

Starting from version 3.0.35 in the program "1C: Accounting 8" there was an opportunity to turn off the cost of divisions for those small and medium-sized enterprises, which do not have such an analytical accounting. To do this, you only need to remove the flag on the tab Production In the form of settings Accounting parameters After that save the setting. Disable accounting accounting for divisions will affect column Pod. - It will be empty for all accounts of any order.

Profit tax accounting is carried out in the program at the same time as accounting on accounting accounts. Accounting accounts on which tax accounting data is recorded are determined by the sign in the column WELL(Fig. 10).

Fig. 10. Accounts with a sign of tax accounting

Work plan bills

Not all accounts provided for by the account plan are used in the economic activities of a particular enterprise. At the same time, in the event that the facts of economic life occurred, correspondence on which is not in the model scheme proposed by the plan of accounts, enterprises can complement it, observing the basic methodological principles of accounting, established by the instructions. Thus, enterprises can clarify the content of individual accounts, exclude and combine them, as well as enter additional subaccounts, thus using its work plan of the accounts.

An account schedule is called a list of accounts that are applied in accounting for operations in a separate organization.

In the account plan "1C: Accounting 8", the user can add new accounts, subaccounts and types of subconto. When adding a new account, you need to specify its properties:

• configuring analytical accounting;
• tax accounting (income tax);
• accounting by divisions;
• currency and quantitative accounting;
• signs of active, passive and actively passive accounts;
• signs of off-balance accounts.

Analytical accounting settings are views of subconteo that are specified as property properties. For each account, analytical accounting can be carried out in parallel using up to three types of subconto. The ability to independently add new types of subconto.

When adding a new type of subconto, additional signs of accounting can be installed: Only revs and Summova.

Please note that at present, accounting regulated reporting does not take into account the accounts created by the user, so when filling out the forms of accounting reporting, they will have to be corrected manually.

The "1C: Enterprise" system provides the user with flexible capabilities to configure workers' work schedules. Creating an account plan is carried out in Configurator. In the system "1C: Enterprise" there may be several account plans and accounting for all account plans can be guided simultaneously.

Account plans in the system "1C: Enterprise" support a multi-level hierarchy "Account - Subaccount". Each account plan may include an unlimited number of accounts of any level.

For each account plan, there are predefined accounts and subaccounts, closed to change and delete by the user. They are also created at the Task Configuration Stage.

Visually in "1C: Enterprise" mode, predefined accounts differ from the accounts created by the user, the view of the pictograms (Fig. 11).

Fig. 11. Predefined and user accounts in terms of accounts "1C: Accounting"

Reflection of economic operations in "1C: Accounting 8"

The reflection of the economic operation on accounting accounts by the Double Recording method is carried out through accounting wiring.

Accounting wiring or countable formula called correspondence of accounts indicating the amount of operations

Accounting wiring is made only on the basis of primary accounting documents. Primary accounting documents include orders, contracts, acceptance acts, payment orders, cash registers and expenditure orders, invoices, outfits, receipts, commodity checks, etc.

Primary documents are acquittal documents, on the basis of which accounting records and which certify the facts of carrying out economic operations. The primary document is drawn up at the time of the appropriate operation or immediately after its completion.

In general, it is necessary to compile wiring:

• determine the essence of changes occurring with accounting facilities, as a result of the accomplished economic operation;
• select according to the accounts plan, suitable accounts for recording the amount of the economic operation by the double recording method - on the debit and loan.

After determining the correspondence of accounts as a result of this operation, accounting wiring is drawn up. If only two accounts correspond to the wiring (one by debit, another on the loan), then it is called plain. Accounting wiring in which more than two accounts interact - complex wiring.

Create accounting wiring in "1C: Accounting 8" through standard configuration documents and through the operations entered manually.

Document "1C: Accounting 8" allows you to make information about a certain economic operation into the accounting system, fix the date and time of the operation, the amount and maintenance of the operation. Examples of program documents: Admission of goods and services, expendable cash order, admission to the settlement account, depreciation and depreciation of fixed assets etc.

Based on the document, accounting wirings are automatically formed, which are recorded in accounting registers (each accounting wiring is complied with one account of the accounting register), as well as entries into specialized information registers and accumulation registers. In the "1C: Enterprise" system, the accounting operation is always associated with the document generated by it: if the document needs to be edited, then when recording is recorded in registers, and records in registers will be deleted when removing the document.

Using the document "1C: Accounting 8", you can get the print form of the primary document, for example Payment order, Advance report etc.

In general, the standard accounting system documents can form accounting wiring in various combinations, records to special registers, as well as offer or not offer printed forms of primary accounting documents, for example:

• in document Account for payment to the buyerprinted form is available, but there are no entries in the accounting register and in special registers;
• in document Current account - There can be only one simple accounting wiring, and there is no (as unnecessary) a print form of the document;
• document Realization of goods and services Contains a whole group of accounting wiring records to registers, and also supports multiple variants of printed forms.

Viewing wiring can be done using the button. DTTT.both from the form of a document and from the form of the list of documents. If automatically created records for some reason do not satisfy the user, then in the form of viewing of the Document movements it is necessary to set the flag Manual adjustment (permits editing document movements).The installed flag allows you to add new and edit the existing motion of the document, the automatic formation of movements is turned off. After the removal of the flag Manual adjustment ... The document will be rechaded, and movements will be restored automatically by the algorithm of carrying out (Fig. 12).

Fig. 12. Form of viewing of document movements

In the form of accounting register (section Operations hyperlink Posting log) Information on the list can only be viewed (Fig. 13). To search for the desired information, it is advisable to use the selection and sorting settings.

Fig. 13. Accounting register

If the user does not find among the standard documents "1C: Accounting 8" by the necessary economic operation, then in this case, to create a necessary set of registration register (and other special registers), a manual Operation (Section Operations, hyperlink Manual operations).

Check the correctness of the accounts entered by manual method, you can use the mechanism of express checking of accounting.

Directory intended to help when registering economic operations Correspondence accounts (section the main thing hyperlink Introduce a business operation), which is a configuration navigator that will help the accountant for the maintenance of a business operation or on correspondence of accounting accounts for the debit and (or) account credit to understand what document it is necessary to reflect the operation in the configuration.

You can select the required correspondence of accounts by the debit or credit accounts, by maintaining the operation (Fig. 14) or on the configuration document.

Fig. 14. Account Correspondence Reference

To facilitate the input of repetitive economic operations, type operations are intended. To store the list of sample operations, as well as to create new typical operations, a reference book of sample operations is intended (section Operations hyperlink Typical operations).

A typical operation is a template (typical scenario) of data entry on the economic operation and the formation of wiring on accounting and tax accounting, as well as records in the registers of accumulation and information.

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

In the header of the directory element Typical operation in field Contentspecified summary Wiring (Fig. 15). Information from this field will be filled by the same field when creating a document Operation.

Fig. 15. Creating a new typical operation

The form displays the items of the standard operation on the following bookmarks:

• Accounting and tax accounting;
• List of parameters.

On the tab A set of templates is displayed for automatic formation of accounting and tax accounting. The table part entries are entered, each of which will correspond to the automatically formed correspondence of accounts. When choosing a field, a form is issued with a choice of filling option. There are three options:

• Parameter (used for values \u200b\u200bthat are not known in advance and are installed at the time of creating a document);
• Value (installed in the document Operation automatically the value specified in the template and is not requested when entering the document Operation);
• Do not change (Applies only for periodic information registers, and the value of this field will be obtained from the information base at the time of creating a document. Operation).

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

To configure a template for filling out information and accumulation registers, you must add the required registers using the command Selection of registers (button Yet - Selection of registers). After selection, the selected registers will be displayed on additional bookmarks between bookmarks. Accounting and Tax Accounting and List of parameters.

Analyze data on accounts and tax accounting accounts using standard reports:

• Turnover balance sheet;
• RF Security Statement;
• Account analysis;
• Account turnover;
• Account card;
• Home book and others.

Classification of synthetic accounts based on the requirements of regulatory documents

An account plan and instructions for its use, approved by the order of the Ministry of Finance of 31.10.2000 No. 94n, contain a complete list of accounts that are used to conduct accounting.

According to the presence of subaccounts, they can be divided into 3 groups:

Some accounts also have certain analytics requirements that they must contain. From this point of view, the account can be classified as follows:

	Synthetic accounts included in the group
In the instructions for account plan there are requirements for account details that must be implemented using subaccounts	01, 02, 03, 04, 08, 10, 14, 16, 19, 41, 42, 50, 52, 55, 57, 58, 59, 60, 62, 63, 66, 67, 68, 69, 73, 75, 76, 79, 83, 84, 90, 91, 96, 97, 98
In the instructions for account plan, there are requirements for analytics of accounts that can be implemented using other signs (for example, in line with inventory and warehouse accounting, with the help of individual warehouses, orders, places of cost, etc.), but without using subaccounts	01, 02, 03, 04, 05, 07, 09, 10, 11, 15, 20, 21, 23, 25, 26, 28, 29, 40, 41,43, 44, 45, 46, 51, 60, 62, 70, 71, 77, 80, 86
In the instructions there are no requirements for analytics

The balance sheets allocated in the table must be detailed not only at the subaccount level, but also obliquely. For example, account 01 (fixed assets) should contain information about those objects that are in operation, stock, on conservation, lease. This can be implemented at the subaccount level. But at the same time there must be analytics and inventory objects.

What other applications other than the work plan may be required for accounting policies, read in articles:

Paired bills

We are talking about those accounts that are reflected in the reporting rolled: 01 and 02, 04 and 05, 10 and 14, 20, 21, 23 and 14, 43 and 14, 58 and 59.

If you look at tables with classifications, you can see that accounts that are second in pairs are presented in terms of accounts only in a synthetic form, although in the instructions for use there are requirements for detail. These accounts should have such subaccounts that will enable the first accounts in a pair. For example, if the account 01 is detailed in accordance with the requirements of the instruction, and the account 02 is carried out only on inventory numbers, then in order to get the residual value on some group, you will have to work very well. But if the account 02 open subaccounts by analogy with the score 01, then the necessary information can be obtained at any time.

A similar situation with the accounts of the accrual of reserves, which reduce the balance sheet value of stocks and financial investments. So, the score 14 is used to accrual the reserve for a decrease in the cost of not only materials, but also the NCP, finished products. These are different balance lines. If you do not consider this moment when creating subaccounts for account 14, then when drawing up a balance you will have to collect this information additionally.

Accounts 04, 08 and 97

Section I "non-current assets" of the reporting form "Accounting Balance" is required to fill out according to the approved indicators. Among them are those that require the mandatory presence of sub-accounts to some synthetic accounts.

The indicators "intangible assets" and "research and development results" are recorded in the account 04. So, when forming an account plan, it is necessary to take into account this, and not only on account 04, but also on the "pair" account 05.

"Material and intangible search assets" - separate lines of balance. According to them, PBU 24/2011 should be taken into account on separate subaccounts to the account 08. If the organization develops, for example, deposits, then accounting should take this factor and provide separate subaccounts.

"Other non-current assets" - assets with a period of circulation for more than 1 year. Here, for example, there are expenses of future periods with a term of use over 12 months. It means that the corresponding subaccount must be provided on the account 97.

Wash balances

In order to keep records of values \u200b\u200bthat do not belong to the organization, but temporarily located, in terms of accounts, three-digit offshop accounts are provided. Records for off-balance accounts are made only in debit (upon receipt of values) or on credit (with the disposal of values).

The instructions for applying the account plan contains an analyst that booban accounts should support. If necessary, you can and need to open subaccount.

For example, a subaccount of "rented fixed assets in Russia" and "rented fixed assets outside the Russian Federation" can be opened to the off-balance account 001 "rented fixed assets". An analyst on each object of fixed assessments specified in the lease agreements is carried out along the off-balance account 001.

For the off-balance sheet account 002 "Commodity and material values \u200b\u200badopted for responsible storage" organizations of buyers reflect values \u200b\u200baccepted for storage. Also on this off-balance account, the buyer reflects the obtained values, the ownership of which has not yet passed, or defective values, the payment of which the buyer is not going to produce.

The off-balance account 002 can also be applied also suppliers. For example, suppliers take into account on the off-balance account 002 Commodity and material values, paid by buyers inventive material values, which are left on the responsible storage, decorated with preserved receipts, but not exported for reasons independent of organizations. Assessment of values \u200b\u200breflected in the off-balance account 002 is produced in prices in prices provided for in the receiving acts or accounts, payment requirements.

Materials received from the Customer for subsequent processing and not payable, the manufacturers reflect on the off-balance account 003 "Materials adopted in recycling". Analytical accounting for the off-balance account 003 is conducted according to customers, types, varieties of raw materials and materials and locations of their locations at the prices provided for in contracts.

For taking into account the forms of strict reporting, the off-balance account 006 "Forms of strict reporting" is used. Analytical accounting on the off-balance account 006 should ensure the formation of information on the types of forms and their storage places. This establishes that the shades of strict reporting are taken into account on the off-balance account 006 in the conditional assessment. The condition of the conditional assessment on which the forms will be taken into account, it is advisable to consolidate in accounting policies.

To reflect the liabilities and payments received, the offline account 008 "Providing commitments and payments received" is used. Accounting on the off-balance account 008 is carried out for each promotion obtained, while the monetary assessment is carried out at the cost of the obligation or the cost specified in the contract.

An example of a work schedule of accounting accounts organization

Drawing up the working plan of accounts is subject to several rules. Unused accounts can not be included in the work plan of accounts. Masits and number of accounts. If there are too many of them, there is a possibility that when reflecting an economic operation, you can incorrectly select an account. If there are few them, the necessary reporting detail will be achieved. That is why for each organization it is so important to find the "Golden Middle".

In addition, if accounting needs to be made any internal reports, for example, to make management decisions, it also needs to be taken into account in the work plan of accounts.

Below is the plan of accounts most often used in organizations.

		Name
		Land in operation
		Buildings and facilities in operation
		Machines, equipment in operation
		Other fixed assets
		Land leased land
		Rental buildings and facilities
		Machines, rental equipment
		Other fixed assets
		Land in conservation
		Buildings and facilities on conservation
		Machinery, Equipment for Conservation
		Other fixed assets on conservation
		Disposal of fixed assets
		Depreciation of land in operation
		Depreciation of buildings and structures in operation
		Depreciation of machinery and equipment in operation
		Depreciation of other fixed assets
		Depreciation of land plots leased
		Depreciation of buildings and facilities leased
		Depreciation of machinery and equipment for rent
		Depreciation of other fixed assets
		Profitable investments
		Profitable investments (disposal)
		Intangible assets
		Research and development
		Business reputation
		Depreciation of NMA
		Depreciation of research and development results
		Depreciation of the acquired business reputation
		Installation equipment
		Acquisition of OS.
		Construction of OS.
		Investments in intangible assets
		Fulfillment of NIR, OKR and TR
		Deferred tax asset
		Raw materials and materials (purchased)
		Raw materials and materials (own production)
		Semi-finished products, details, components (purchased)
		Spare parts (purchased)
		Spare parts (own production)
		Other materials
		Processing materials in a third-party organization
		Reserve under the cost of materials
		Reserve for reducing the cost of NWP
		Reserve for reducing the cost of finished products
		Preparation and acquisition of raw materials and materials
		Preparation and purchase of purchased semi-finished products, parts, components
		Fuel preparation and purchase
		Preparation and acquisition of containers
		Production and acquisition of spare parts
		Production and acquisition of other materials
		Deviation in the value of raw materials and materials
		Deviation in the cost of purchased semi-finished products, parts, components
		Deviation in the cost of fuel
		Tara deviation
		Reselection in the cost of spare parts
		VAT when acquiring fixed assets
		VAT for intangible assets acquired
		VAT on acquired material reserves
		Primary production
		Semi-finished products of their own manufacture
		Auxiliary production
		General production expenses
		General running costs
		Marriage in production
		Services and farms
		Goods in warehouse
		Trading markup (goods in stock)
		Trading markup (goods shipped)
		Finished products
		Sale expenses
		Goods shipped
		Cashier (in rubles)
		Cashier (in currency)
		Checking account
		Foreign currency account
		Accreditations
		Deposits
		Translations on the way (rubles)
		Translations in the way (currency)
		Provided loans
		Other financial investments
		Reserve for impairment of shares
		Reserve for impairment of other financial investments
		Calculations with suppliers and contractors for purchased non-current assets
		Calculations with suppliers and contractors for acquired material values
		Calculations with suppliers and contractors for purchased goods
		Calculations with suppliers and contractors for purchased work (services)
		Calculations with buyers and customers for finished products
		Calculations with buyers and customers for the work performed (services)
		Calculations with buyers and customers for sold material values \u200b\u200band goods
		Reserve for doubtful debts
		Calculations on short-term bank loans
		Calculations for other short-term loans and loans
		Calculations on long-term bank loans
		Calculations on other long-term loans and loans
		Profit tax calculations
		VAT calculations
		Property Calculations
		Transport tax calculations
		Calculations for other taxes
		Social Insurance Calculations
		Pension Calculations
		Calculations on mandatory health insurance
		Calculations with wage personnel
		Calculations with personnel personnel
		Calculations with personnel for the purchase of material values, works, services for cash
		Calculations with loan personnel
		Calculations with personal damage personnel
		Calculations with staff for other operations
		Calculations on deposits in share capital
		Entry payments
		Calculations for property and personal insurance
		VAT on material reserves shipped without transition of ownership
		Calculations for claims
		Calculations with individuals under civil law agreements
		Calculations with other debtors and creditors
		Deferred tax liabilities
		Authorized capital
		Own shares
		Reserve capital
		Extra capital
		Retained earnings (uncovered loss)
		Revenue from the sale of finished products
		Revenue from work, services
		Revenue from the sale of goods
		The cost of finished products
		The cost of implemented works (services)
		The cost of goods implemented
		Revenue from sales
		Loss of sales
		Revenues from renting fixed assets
		Revenues from the sale of material values
		Other income
		Expenses related to rental of fixed assets
		The cost of implemented material values
		other expenses
		Shortage and loss of valuables
		Estimated obligations for the upcoming holiday payment
		Evaluation obligations for the upcoming charge of vacations (insurance premiums)
		Other reserves and evaluation obligations
		Long-term expenses of future periods
		Short-term expenses of future periods
		revenue of the future periods
		Profit and loss
Wash balances
		TMC adopted for responsible storage
		Materials taken into recycling
		Forms of strict statements
		Ensuring commitments and payments

How to take into account the basic funds, read in the article "We reflect the fixed assets in the balance sheet" .

Read more about the account 08 cm. In the material "For what row to reflect the account balance of the account 08?" .

RESULTS

The work plan should be in each organization, it is approved simultaneously with accounting policies. When forming this document, it is necessary to take into account the recommendations of the accounts plan, instructions for its application, the requirements of the PBU, the features of the organization.

To the word "working" in relation to the account plan, it is necessary to treat with all seriousness: the better this document will be worked out, the easier it will be any reporting and provide the necessary information.

A lot of different business operations are performed on any existing enterprise. As a result, balances and their sources are changed in the balance sheet. Information about the state of assets is necessary for the adoption of faithful management decisions. However, the balance of the balance after performing each operation is not possible. In this regard, accounting accounts are used to reflect funds. Consider further them in more detail.

Structure

Accounting accounts are a method for grouping reflection of operations, liabilities and an asset. For each of them there is a two-digit number and name. They reflect:

1. Debit turn. It is the sum of all operations that are reflected in the relevant part of the account without an initial balance.
2. Credit turnover. It represents, respectively, the amount of operations reflected in the account loan without the initial balance.
3. Saldo at the beginning and end of the period. The latter is determined by the information on the initial residue in credit and debit revolutions.

Main accounting accounts

These include:

1. Assets. These accounting accounts show the property of the enterprise. Saldo (residue) may only be debit.
2. Passive. These articles reflect the sources of the company's funds. Balance In this case, only credit.
3. Active passive accounting accounts. They show calculations with contractors and suppliers, customers and buyers, accountable persons and other creditors and debtors.

In accordance with the operations carried out, a mixed accounting budget account may be active in one period, and in the other - a passive structure. In this regard, the balance may be both credit and debit, or at the same time, and the other.

Assets

It includes the following accounting accounts:

1. Fixed assets - 01.
2. NMA - 04.
3. Materials - 10.
4. Basic production - 20.
5. Finished products - 43.
6. Cashier - 50.
7. Estimated articles - 51.
8. Currency accounts - 52.
9. Financial investments - 58.

Passive

In this part of the balance there are such accounting accounts as:

1. Statutory capital - 80.
2. Backups - 82.
3. Extreme Capital - 83.
4. Losses and profits - 99.
5. Calculations:

• on short-term loans and loans - 66;
• on long-term loans and loans - 67;
• with contractors and suppliers - 60;
• for taxes and fees - 68;
• on social security and insurance - 69;
• with workers in wages - 70.

Actively passive part

It includes:

1. Profit and losses - 99.
2. Calculations:

• with founders - 75;
• with accountable persons - 71;
• with different creditors and debtors - 76.

Accounting Plan of Accounting Financial and Economic Activities

It is used in companies of any form of ownership that use the double recording method. The plan is designed in accordance with the economic classification of accounts. It provides names and codes of articles of the first and second order. He, as well as the instructions for applying an accounting plan, approved by the Order of the Ministry of Finance No. 94n.

Sections

They are only 8:

1. Fixed assets.
2. Production reserves.
3. Production costs.
4. Finished goods.
5. Money.
6. Calculations.
7. Capital.
8. Financial results.

A separate section allocate off-balance accounts.

Methodical material

Instructions for applying an accounting account plan includes:

1. Economic content, structure and purpose of each article.
2. The order, in accordance with which synthetic accounting is conducted.
3. Typical scheme for correspondence of articles.

Balance accounts reflect information about the presence and movement of the property of the company, as well as sources of its formation.

Wootbands articles

They show information about values \u200b\u200bthat do not belong to the company. Such property can be in use and disposal (not owned) a certain time. For example, leased fixed assets (sch. 001). Instructions for applying an accounting account plan does not provide for the reflection of this information in the balance sheet. Operations on such articles are provided without using a double entry. The arrival is taken into account on the debit, disposal and expense - on the loan. Write-balanced articles do not have correspondence.

Economic content

Instructions for accounting accounts establishes three categories on this feature. The methodological material provides features of the reflection of information on them. In particular:

1. Accounts of economic funds characterize the state of funds for a specific date. These accounts are all active. They have a debit balance. The maintenance of analytical accounting is carried out in monetary and natural terms for each type of funds. Credit turnover shows consumption, and debit - receipt.
2. Accounts on the sources of economic CP-B reflect the state to a specific date. These articles form the balance of the balance. Instructions for the use of accounting accounts provides for reflection of information separately to each source, as a rule, in monetary terms. The increase is shown on the loan, consumption - by debit; Saldo - credit.
3. Accounts for financial results and economic processes are necessary to ensure control over the processes of supply (preparation), production and sales. These articles are included in the balance of the balance.

Structure and appointment classification

In the accounting system allocate:

Correspondence

The economic operation is considered as a documented fact of activity. It affects the monetary state of the enterprise. The reflection of each operation is carried out using the double recording method on account accounting. It is also referred to as correspondence. Double record is a reflection of the debit operation of one and the credit of another balance sheet. The encoding using account accounts is called accounting wiring. The content of the operation, its sum, the number of the primary documentation, in accordance with which the record is recorded, correspondence is indicated in the registration log.

Payment

The accounting account is attached to each object of business and source. As mentioned above, all articles are divided into three categories. Consider the procedure for calculating for the active part.

The reflection of the initial residue is carried out on D. on it also show the receipt (increase) of economic funds. By k reflect their disposal (decrease). The final residue will always be debit or equal to zero (in the absence of funds). In the process of counting revolutions (outcomes), the following cases may occur:

• The result of turnover is equal to the indicator for K, SK \u003d 0 with CH equal to 0.
• The value of d\u003e is the result of K, the CC will be debit.

Passive calculation

The reflection of the initial balance is always carried out by K. The final balance will be credit. When calculating may be such cases:

• The figure of the turn is equal to the total of by K, SK \u003d 0 with SN equal to zero.
• Result by D.< значения по К, Ск будет кредитовым.

Turnover balance sheet

It is represented as a summary of balances on account accounts for a specific time interval. In the blank of the operating statement are transferred:

1. Name of articles.
2. Primary balance.
3. Credit and debit turns for a certain (reporting) period.
4. End residue.

After counting on all counts, three pairs of equality are obtained:

1. The initial balance of D must correspond to the same indicator according to K.
2. The total turnover according to D is equal to the same magnitude of K.
3. The final balance of software corresponds to the same indicator by K.

Balance

It is a method of economic grouping and summarizing information about the property of the company for placement and composition. It also reflects information on sources of valuables in monetary terms at a specific date. The balance sheet is considered the most important form of reporting of the enterprise. It can be assessed by the monetary state of the company. The balance includes an active and passive part. Their results are equal. The asset reflects the specific property that is owned by the company. Passive part shows sources of its formation.

Conclusion

Accounting activities are key to the enterprise. Reporting allows not only to trace the movement of funds, identify the most promising sources of their receipt. Drawing up balance, accounting for operations facilitates control over the company's activities. Indicators are used in the analysis of the enterprise. They depend on the prospects for the development of production.
Reporting is key and in the formation of tax documentation. In this regard, a specialist should be able to not only understand the names of accounts and funds that are reflected on them. It is necessary to understand the order, in accordance with which the information should be indicated. To facilitate work with the accounts approved the relevant instruction. It contains all the necessary information relating to the specifics of the calculation and reflection of funds under the balance sheet items.

An account plan is a structured documentation that allows you to include certain operations in the relevant sections. Sequential generalization of information allows accurate calculations, identify key indicators. No working enterprise is required without the preparation of financial statements. A specialist engaged in this work should be attentive and possess certain knowledge. Errors in the preparation of documentation is quite difficult to correct.

To adjust the shortcomings, a certain order has been developed. Incorrectly compiled reporting, incorrect reflection of account operations forms the appropriate conclusions. Based on their management of the company takes management decisions. If an error was made in the calculations or specifying operations, then the analysis, as well as the planning of further activities will also be incorrect.