Self-supporting chart of accounts. Accounting for "dummies": we study the concept of an account. Which regulatory legal acts approved the charts of accounts for accounting of financial and economic activities

Accounts accounting is a very important concept within the discipline. And if you have to study it as a duty of study, let's figure out together what the accounts are, why they are needed and how to use them?

Account definition

Let's try to explain popularly what accounting accounts for dummies are.

Accounts are a method of cumulative interrelated reflection and grouping of property by location and composition, by sources of its formation, as well as a method of business operations on qualitatively homogeneous grounds, expressed in natural, labor and monetary meters.

This is an official and rather complicated definition. Let's put it in simpler words: these are tables of 2 columns: left (debit) and right (credit). Such a table allows you to see all the operations of the enterprise that occurred during the month.

On the left are the receipts to the account of the enterprise, on the right are the disposals. The figures displayed in the table are equated to monetary terms.

Inside the enterprise, many different business operations are carried out every day: the receipt of funds and their disposal, payment of salaries, payment of taxes, and much more. All these operations are grouped according to common features. Each group belongs to a specific account.

For example, any accounting transactions material assets belong to account 10 (materials). Any cash transactions are assigned to account 50 (cashier), etc.

On a note!

In total, 99 accounts are allocated in accounting, each of which can be found in the Chart of Accounts document.

Chart of accounts: teach or hang yourself?

Students think it's easier to settle accounts with life than with a chart of accounts. In fact, this is a very useful document.

In addition, it does not need to be memorized at all, no matter what your teacher tells you. The fact is that any business uses only a few of the accounts most commonly used in its activities, so you won’t even need many accounts.

Reinforcing knowledge with examples

Let's take an example of how an enterprise keeps records of its household. activities through accounts.

At the beginning of each month, the company conducts a new accounting. account, opening a new plate. At the very beginning of each table, the balance (balance) from the previous month is transferred. If the balance was a debit, it must be entered in the debit column, if it was a credit, then in the credit column.

Then, throughout the month, the table reflects all ongoing business transactions.

As an example, let's take an organization that maintains account 51 Settlement account.

At the end of last month, the amount of 1,000 rubles (final balance) remained on the organization's account. This 1000 rubles must be entered at the beginning of the table, account 51.

Over time, the company has carried out various monetary transactions, counting and subtracting money from the account, and all of them are reflected in the table.

By the end of the month, calculate money turnover within a month - that is, simply add up the values ​​​​of each column. And then we calculate the final balance - we add to it all the numbers of the debit column and subtract the total value of the credit column from the resulting amount.

If the received figure is positive (with a + sign), it is considered debit and is recorded in the debit column for the next month. If the ending balance is negative, it should be recorded in the table in the column with a loan.

The balance was calculated, the account was closed, and at the beginning of the next month a new one was opened and we are acting according to the usual scheme.

And here you can watch a video on the topic of accounts in accounting for dummies:

You may find the example of the year useful. Well, if you have the most difficult control or course paper on accounting and auditing, they will try not only to explain to you the current topic in a short and accessible way, but they are also ready to complete this task in the shortest possible time. verification work instead of you.

In the theory and methodology of accounting, the system of accounting accounts plays a special role, since with their use the problem of dual reflection of information, its accumulation and generalization is realized. Accounts are recorded using the double entry method.

accounting account- this is a way of grouping, current control and reflection of business transactions that are performed with property, sources of its formation, business processes. The account is also a store of information, which is then summarized and used to compile various summary reporting indicators.

Externally, the account is a table consisting of two parts. At the beginning of the table, the name of the account is given - the name of the accounting object: “Materials”, “ Authorized capital”, “Main production”, etc.

The account scheme is as follows.

Account (name of the accounting object)

The accounts reflect business transactions both in quantitative and in value terms.

The left side of the account is called debit (abbreviated D-t), right part - credit (abbreviated K-t). Therefore, the "debit" and "credit" of the account correspond to its sides.

The term is used to refer to balances in accounting accounts. balance(account balance). Usually, the balance at the beginning of the operation (at the beginning of the reporting period) is designated as Сн, and the balance at the end of the operation (at the end of the reporting period) is Ск.

Types of accounting accounts

All accounting accounts are divided into active and passive, based on this, there are two schemes for entries in the accounts.

Active are accounting accounts that record different kinds property, their presence, composition, movement. The balance of active accounts is debit only.

Passive- these are accounting accounts that take into account the sources of formation of property, their availability, composition, movement, as well as obligations. On passive accounts, the balances are only credit.

The scheme of entries on the active account is as follows.

Active account (name of accounting object)

The passive account scheme has the following form. Passive account (name of accounting object)

Basic Accounting Accounts- these are accounts that are used to control the presence and movement of the enterprise's property in terms of composition, location and sources of its formation. There are basic active, basic passive and basic active-passive accounts.

Main active accounts- these are accounting accounts that are used to control and account for fixed assets, intangible assets, tangible and Money, as well as settlements with debtors.

Basic passive accounts- these are accounting accounts that are used to account for changes in capitals, funds, gifts received, loans, loans, company obligations and settlements with creditors.

Basic active-passive accounts- these are accounting accounts that are designed to record settlements with third parties. These accounts keep records of settlements simultaneously with debtors and creditors.

Regulatory account- this is an accounting account designed to clarify and regulate the valuation of individual objects of property and its sources recorded in the main account. Regulatory accounts have no independent value and are used only together with the main account. According to the method of refining the assessment, there are counter, additional and counter-additional accounts.

Contra account is an account that reduces the balance of property on the main account by the amount of its balance. Distinguish between contractive and counterpassive accounts.

contract account- this is the account that is used to clarify the balance of the main active account. A contract account reduces the balance of the main active account by the amount of its balance.

Counterpassive account- this is an account designed to clarify the amounts of sources of property recorded on a passive account. The balance of the contra-passive account reduces the size of the source of the main account.

Additional accounts- these are regulating accounts, which, by the amount of their balance, supplement the balance on the main accounts. There are active and passive additional accounts.

Additional active account- This is a regulating account, which, by the amount of its balance, supplements the balance of the main active account.

Additional passive account- This is a regulating account, which, by the amount of its balance, supplements the balance of the main passive account.

- these are regulatory accounts that can increase and decrease the valuation of objects reflected in the main accounts.

If postings are made on the main account using the additional entry method, then the contra-additional account acts as an additional regulatory account.

If postings are made on the main account using the red reversal method, then the contra-additional account acts as a contra account.

Budgetary distribution account- This is an allocation account designed to divide expenses between separate reporting periods. With the help of these accounts, fluctuations in the cost of production for reporting periods are eliminated. Distinguish between active and passive budgetary distribution accounts.

Calculation accounts- these are accounting accounts designed to calculate the cost of products manufactured, work performed or services rendered in the reporting period. The debit of the calculation accounts reflects the costs of production, the credit writes off the actual cost of the output.

Operating and effective account- this is an account that takes into account expenses and incomes from operations related to the sale of products, the performance of work, the provision of services, the disposal of fixed assets, materials, intangible assets and securities.

Distribution Account Accounting- this is an account that performs a control function in the formation of individual costs and the estimates established for them, and is also used for the purpose of a reasonable distribution of costs between individual types of work for the full calculation of their actual cost. There are collective-distribution and budgetary-distribution accounts.

Collection and distribution account- this is a distribution account used to record expenses that, at the time they are made, cannot be immediately attributed to a specific item produced or sold products. At the end of the month, these costs are attributed to a specific type of product in accordance with the accounting policy.

A matching accounting account is an account designed to calculate the financial result of individual business processes and the enterprise as a whole. On these accounts, the same accounting object is reflected in two different estimates: in one - on the debit, and in the other - on the credit of the account. A distinction is made between operational-performing and financial-performing matching accounts.

Financial performance account- this is an account, on the credit of which the profit from the sale of various objects of property and other operations is reflected, and on the debit - losses and other expenses.

Off-balance sheet accounts designed to summarize information on the presence and movement of values ​​temporarily in use or disposal of the organization (leased fixed assets, material assets in safekeeping, processing, etc.), conditional rights and obligations, as well as to control individual business transactions . Accounting for these objects is kept according to a simple system.

Classification of accounting accounts

To carry out the proper economic groupings of business transactions and obtain the necessary indicators for control, analysis of financial and economic activity and making managerial decisions, an economically correctly constructed system of accounting accounts, a well-defined economic content of the accounts and a uniform reflection of business transactions on them are of great importance. In this regard, all accounting accounts are classified (grouped) according to their economic content and according to their structure and purpose.

Classification of accounting accounts by economic content is based on the grouping of objects of accounting supervision, i.e. the economic content of the information recorded on the account indicates the object for which the account is intended to be reflected. In accordance with this, accounts are allocated for accounting:

Such a classification of accounts by economic content with a division into accounts that take into account property, indicating the scope of its location, the account of the sources of formation of property and the account of business processes and results, allows you to highlight all the accounts necessary for accounting, establish unity and differences in the method of reflecting information on them and obtaining the necessary indicators to control the spending of funds, the safety of property, the performance of the production, economic and financial activities of the organization.

Account classification by purpose and structure in accounting does not link accounts with specific economic indicators that are reflected in the accounts. This grouping shows the features of the construction and assignment of accounts in the accounting information system. The grouping of accounting accounts by purpose and structure indicates the common features inherent in the structure of individual accounts, the methods for obtaining turnover and balance indicators in them. When classifying accounts by purpose and structure, the method of accounting for property, sources of its formation and business processes is used. According to the purpose and structure, accounting accounts are divided into five groups: main accounts, regulatory accounts, operating accounts, financial-resulting accounts, off-balance accounts.

Main are accounts through which they carry out accounting and control over the presence and movement of property belonging to the enterprise, and the sources of its formation. The main accounts are divided into inventory (material), stock (capital), settlement accounts.

Inventory (material) accounts are used to account for the presence and movement of material assets and funds by type of property. These include c. "Fixed assets", "Materials", " Finished products”, “Cashier”, “Settlement accounts”, etc. All
inventory accounts are active. The debit of these accounts reflects the presence and receipt, and the credit shows the disposal of accounting objects. These accounts always have a debit balance.

Stock accounts are used to account for their own sources of formation of property. These include c. "Authorized capital", "Reserve capital", "Additional capital", etc. All fund accounts are passive. Loan reflects education and subsequent increase equity, and on the debit - a decrease in the process of capital use. The balance of these accounts is only credit.

Settlement Accounts are designed to account for the settlement relationship of this organization with suppliers, buyers, credit institutions, financial authorities, employees of the enterprise, various debtors and creditors. Accounts for accounting for settlements can be active (account 73 “Settlements with personnel for other transactions”, etc.), passive (account 66 “Settlements for short-term loans and loans", c. 70 “Settlements with personnel for remuneration”, etc.), active-passive (account 60 “Settlements with suppliers and contractors”, account 76 “Settlements with various debtors and creditors”, etc.).

Regulatory accounts are intended to clarify (regulate) the valuation of objects accounted for in the main accounts. Regulatory accounts are divided into additional, counter, counter-additional.

Additional regulatory accounts accounts are called if the actual value of the value of the objects accounted for on the main active and passive accounts is clarified by adding the amount of the regulator of the regulatory account to their accounting price. For additional regulatory accounts, active accounts correspond to the structure of an active account, and passive accounts correspond to passive accounts.

Contradictory Regulatory Accounts are designed to determine the actual value of the value of the regulated object, accounted for on the main active or passive account, by subtracting the amount of the regulator of the regulatory account from the accounting price of the main account object. Counter-accounts are contractive (passive) and counter-passive (active). Contractual regulatory accounts are used to regulate the indicators of active main accounts. These include c. 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”, 63 “Reserves for doubtful debts”, etc. The structure of these accounts corresponds to a passive account. For example, to determine the residual value of fixed assets, you need to subtract from the amount of the balance on the account. 01 "Fixed assets" the amount of accumulated depreciation on account. 02 etc.

Counter-passive (active) accounts are used to regulate the indicators of the main passive accounts. These include, for example, 19 "Value Added Tax on Acquired Values", which is regulatory in relation to c. 68 "Calculations on taxes and fees" in terms of VAT accounting. those. reduction of the amount to be contributed to the budget. This settlement account is used to record the amount of VAT paid to suppliers but not yet credited against the budget. The structure of this account 19 corresponds to the active account.

Counter-additional accounts combine the features of counter and additional accounts. An example of such accounts is 16 "Deviation in the value of material assets." Deviation is the difference in the cost of acquired material assets, calculated in the actual cost of acquisition and accounting prices. Deviations of the actual cost from accounting prices can be positive (overrun) or negative (savings). Positive deviations (cost overruns) are added to the cost of material assets taken into account, and negative deviations (savings) are subtracted from the book value of material assets to determine the actual cost. This account is active-passive, i.e. overspending is reflected in the debit of the account, and savings - in the credit.

Operating accounts designed to account for and control business processes and are divided into distribution, costing, matching.

distribution accounts are designed to control certain costs in the process of circulation of funds and ensure the correct distribution of them between various accounting objects. Distribution accounts are divided into collective-distribution and budgetary-distribution.

To collection and distribution accounts include accounts designed to collect expenses for a particular business process with a view to their further attribution as intended to the appropriate accounts that take into account all the costs of this process. These accounts provide the necessary information to control the execution of cost estimates. Such accounts are 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”, etc. All these accounts are active, expenses are collected on a debit, and debited on a credit to the appropriate accounts, for example, to the account. 20, ch. 90. Collection and distribution accounts do not have a balance at the end of the month and are not shown in the balance sheet. The belonging of these accounts to active ones is determined by their initial entry in the debit of the account.

Budgetary distribution accounts are intended for accounting and distribution of income and expenses based on the principle of their temporary certainty by the corresponding reporting period. Such accounts include 97 “Deferred expenses”, 98 “Deferred income”, 96 “Reserves for future expenses”. Account 97 is active, account 98 is passive. Account 96 “Reserves for future expenses” is passive and is intended to account for the created reserve to cover expenses related to subsequent reporting periods, for example, the creation of a reserve for vacation pay, a guarantee reserve, etc.

Calculation accounts are used to determine the actual cost of acquired material assets, manufactured products, performed works and services. These include c. 15 "Procurement and acquisition of material assets", 20 "Main production", 23 " Auxiliary production", etc. The debit of these accounts reflects the costs, which add up the actual cost of harvested inventories or manufactured products, and the credit reflects the write-off of costs included in the actual cost of material assets, products, i.e. write off the actual cost. The debit balance shows the costs of material assets not received at the warehouse or unfinished products, i.e. cost of work in progress.

Comparing Accounts are used to identify the results of business processes. A feature of these accounts is that they reflect different estimates for debit and credit that characterize the same process. The results are determined by comparing these scores. For example, to identify the result from the sale of products, the full actual cost of products sold is compared with the amount of revenue in sales prices. Such a comparison is made according to c. 90 "Sales" by recording the full actual cost of goods sold on the debit of this account and the proceeds at sales prices on credit. At the same time, the excess of credit turnover over debit turnover shows profit, and debit turnover over credit - loss. The balance on the account 90 "Sales" does not remain, since the result is written off to account 99 "Profit and loss".

Financial results accounts serve to identify the final financial result of the organization. This includes c. 99 "Profit and Loss", which is active-passive; its debit reflects losses, and its credit shows income and profit. The debit balance of this account shows a net loss, the credit balance shows a net profit. At the end of the reporting year financial results from c. 99 is written off to the account. 84 "Retained earnings (uncovered loss)".

Off-balance accounts. First of all, it should be emphasized that all property and sources of its formation belonging to the organization are accounted for on balance sheets. Property that is in use by the organization, but does not belong to it or is in the custody of the organization, as well as ongoing business transactions that do not affect this moment on the state of the balance sheet and the results of the organization's activities, but requiring special control, are taken into account on off-balance accounts and shown in the appendices to the balance sheet (i.e., behind the balance sheet total). Off-balance accounts include, for example, 001 "Rented fixed assets", 002 "Inventory accepted for safekeeping", etc.

A feature of off-balance accounts is that they are accounted for without using the double entry method. Off-balance accounts do not correspond with each other and with other balance accounts, they can be active and passive.

A large number of accounts used to account for objects of accounting supervision necessitates the systematization of accounts, which provides a unified accounting methodology in various organizations. This is achieved by establishing a specific list (plan) of accounts used for current accounting.

Chart of accounts accounting is called a systematic list of accounts, classified by economic content, defining a unified accounting methodology, rules for grouping and summarizing information for the operational management and control of financial and economic activities of the organization.

From 01.01.2001 on the territory of Russia, economic entities (except for credit and budgetary ones) of all forms of ownership use the Chart of Accounts for accounting for financial and economic activities and the Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated 10.31.2000 No. 94-n. The Chart of Accounts contains the names and numbers (codes) of synthetic accounts (first-order accounts) and sub-accounts (second-order synthetic accounts). Instructions for the use of the Chart of Accounts establishes uniform approaches to the application of the Chart of Accounts and the reflection of the facts of economic activity on the accounts of accounting.

AT last years in connection with the adoption of new provisions on accounting for individual objects of accounting supervision, several additional accounts of both the first and second order were introduced into the current Chart of Accounts, and changes were made to the characteristics of some synthetic accounts (accounts of the first order).

In the current Chart of Accounts, all balance sheet accounts are combined into eight sections. At the same time, in the first five sections and part of the sixth section (accounts receivable), accounts are grouped containing information on the composition and location of property and on the costs of production and circulation processes (acquisition of inventories and sale of finished products, works and services). Accounts of sections seven, eight and parts of section six ( accounts payable) summarize information about the sources of property and financial results.

"Off-balance accounts" are allocated in a separate group in the Chart of Accounts.

Sub-accounts provided in the Chart of Accounts are used by organizations, depending on the need, for control, management of activities and reporting.

Analytical accounts are not entered into the Chart of Accounts; organizations open them depending on the need to obtain certain information for management and making informed decisions.

In organizations, it is allowed to draw up a working chart of accounts with the number of accounts that is required to account for financial and economic activities. Working charts of accounts are compiled on the basis of the specified Chart of accounts. In order to account for specific operations, organizations, in agreement with the Ministry of Finance of the Russian Federation, may enter, if necessary, additional synthetic accounts (of the first order) into the Chart of Accounts using free account numbers (codes).

The Instructions for the use of the Chart of Accounts reflect the basic principles of accounting; given a brief description of synthetic accounts (of the first order) and sub-accounts (synthetic accounts of the second order): the structure and purpose, the economic content of the generalized information are disclosed; the correspondence of accounts with other accounting accounts is given.

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The chart of accounts given on this page is compiled on the basis of the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94Н. and changes introduced by the Order of the Ministry of Finance of Russia dated 07.05.03 No. 38n, but is purely educational in nature.

The above chart of accounts will be useful to those studying accounting, because. Opposite each account in the column "Relation to the balance sheet" is a description of the account. As you know, accounting accounts in relation to the balance sheet are A - active, P - passive, AP - active-passive. Separately, accounts with no balances are allocated, BO - without a balance.

Active accounts are designed to account for the property of the enterprise. The balance (balance) on the active account is reflected in the asset balance. The balance of the active account must be only in the debit of the account.

Passive accounts are designed to record the obligations of the enterprise. The balance (balance) on a passive account is usually reflected in the liabilities side of the balance sheet. The balance of the passive account must be only in the credit of the account.

Active-passive accounts can change the direction of the balance. The balance of an active-passive account, depending on the situation, may be in the debit of the account, as well as on the loan. Depending on this, the balance of the active-passive account can be both in the asset and in the liability of the balance sheet.

Accounts marked as BW (no balance) do not participate in the balance sheet. Such accounts are usually settlement accounts, i.e. balances on them at the end of the month are transferred to some other accounts, and these accounts themselves are "closed". Those. with proper record keeping, these accounts may have a balance within a month, but should not have a balance at the end of the month.

The given chart of accounts of accounting will be useful to students of accounting. For example, when solving problems of posting balances across accounts, by defining an account attribute, you can easily determine where the balance should be attributed - to debit or credit. Also, this chart of accounts will be useful in drawing up a balance sheet. Using the sign of the account, it is much easier to determine in which section of the balance sheet the balance should be attributed.

The system of accounting accounts is able to provide any information necessary for the purposes of planning, standardization, management and control over the fulfillment of tasks, but for the uniformity of the content of economic information about economic assets, sources, business processes, as well as for the correct and clear construction and organization of accounting, it is necessary a clear list and specific characteristics of each account. Such a document is the Chart of Accounts - a systematic list of accounting accounts.

The chart of accounts is developed on the basis of the economic classification of accounts. The Chart of Accounts contains the names and codes of synthetic accounts (accounts of the first order) and sub-accounts (accounts of the second order). In the Chart of Accounts, the accounts are grouped according to the economic content of the reflected business processes and are arranged in a certain, economically justified sequence.

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

In order to account for specific transactions, enterprises may, in agreement with the Ministry of Finance (or other relevant authority), enter, if necessary, additional synthetic accounts into the Chart of Accounts using free account codes.

Sub-accounts provided in the Chart of Accounts are used based on the requirements of analysis, control and reporting. Enterprises can clarify the content of individual of them, exclude and combine them, as well as introduce additional sub-accounts.

Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of enterprises:

regulates issues related to the main methodological principles of accounting;

gives a brief description of synthetic accounts and sub-accounts opened for them;

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

discloses the accounting procedure for the most common transactions.

The procedure for conducting analytical accounting is established by the enterprise based on the provisions of the Instructions and regulations for individual sections of accounting (accounting for fixed assets, inventories, etc.).

In the Instruction, after describing each synthetic account, a typical scheme of its correspondence with other synthetic accounts is given. In the event of the occurrence of facts of economic activity, the correspondence for which is not provided for in the standard scheme, enterprises can supplement it, observing the basic methodological principles of accounting established by the Instruction.

The chart of accounts for financial and economic activities of organizations and instructions for its use were approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.

The principles, rules and methods of accounting for certain assets, liabilities, financial, business transactions, etc., including recognition, valuation, grouping, by organizations are established by regulations and other regulatory acts, guidelines on accounting matters. This determined the place of the Chart of Accounts in the system of regulatory accounting in Russian Federation as a non-legal document.