Chart of accounts in trade. Accounting in budgetary organizations
Any operating enterprise carries out many different business operations. As a result, the balances of funds and their sources in the balance sheet change. Information about the state of assets is necessary for making the right management decisions. However, it is not possible to generate a balance after completing each operation. In this regard, accounts are used to reflect the movement of funds accounting. Let us consider them in more detail below.
StructureAccounting accounts are a method of grouping the reflection of transactions, liabilities and assets. Each of them has a two-digit number and name. They reflect:
These include:
In accordance with the operations being carried out, a mixed accounting budget account may have an active structure in one period and a passive structure in another. In this regard, the balance can be either a credit or a debit, or both at the same time.
AssetsIt includes the following accounting accounts:
This part of the balance sheet contains the following accounting accounts:
- for short-term loans and credits - 66;
- for long-term loans and borrowings - 67;
- with contractors and suppliers - 60;
- for taxes and fees - 68;
- for social security and insurance - 69;
- with wage workers - 70.
It includes:
- with founders - 75;
- with accountable persons - 71;
- with different creditors and debtors - 76.
It is used in companies of any type of ownership that use the double entry method. The plan is developed in accordance with the economic classification of accounts. It provides the names and codes of articles of the first and second order. It, like the Instructions for using the chart of accounts, was approved by Order of the Ministry of Finance No. 94n. 
There are only 8 of them:
A separate section is provided for off-balance sheet accounts.
Methodological materialInstructions for using the chart of accounts include:
Balance sheet accounts reflect information about the availability and movement of the company's property, as well as the sources of its formation.
Off-balance sheet itemsThey show information about values that do not belong to the company. Such property may be in use and disposal (not in ownership) for a certain time. For example, leased fixed assets (account 001). The instructions for using the Chart of Accounts do not provide for the reflection of this information in the balance sheet. Transactions on such items are shown without using double entry. Income is accounted for by debit, disposal and expense - by credit. Off-balance sheet items have no correspondence.
Economic contentThe accounting instructions establish three categories for this criterion. IN methodological material The features of reflecting information on them are given. In particular:
The accounting system distinguishes:
Correspondence A business transaction is considered as a documented fact of activity. It influences the financial position of the enterprise. Each transaction is reflected using the double entry method in accounting accounts. It is also called correspondence. Double entry is a reflection of a transaction involving the debit of one and the credit of another balance sheet item. Coding using accounting accounts is called an accounting entry. The content of the transaction, its amount, the number of the primary documentation in accordance with which the entry is made, correspondence are indicated in the Registration Journal.
CalculationAn accounting account is attached to each asset item and source. As mentioned above, all articles are divided into three categories. Let's consider the calculation procedure for the active part.
The initial balance is reflected according to D. It also shows the receipt (increase) of economic funds. According to K, they reflect their retirement (decrease). The final balance will always be a debit balance or equal to zero (if there are no funds). In the process of counting revolutions (totals), the following cases may occur:
- The result of the turnover according to D is equal to the indicator according to K, Sk = 0 with Cn equal to 0.
- Value by D > total by K, SK will be a debit.
The initial balance is always reflected according to K. The final balance will be a credit balance. When calculating, the following cases may occur:
- The turnover indicator for D is equal to the total for K, Sk = 0 with Cn equal to zero.
- D result< значения по К, Ск будет кредитовым.
It is presented as a summary of accounting account balances for a specific time period. The following is transferred to the balance sheet form:
After counting all graphs, we get three equality pairs:
It is a method of economic grouping and generalization of information about the company’s property by location and composition. It also reflects information on the sources of formation of values in monetary terms as of a specific date. Balance Sheet is considered the most important form of enterprise reporting. It can be used to assess the financial position of the company. The balance includes active and passive parts. Their results are equal. An asset reflects specific property that is owned by the company. The passive part shows the sources of its formation.
ConclusionAccounting activities are of key importance for the enterprise. Reporting allows you not only to track the movement of funds, but also to identify the most promising sources of their receipt. Drawing up a balance sheet and recording transactions makes it easier to control the company’s activities. Indicators are used in the analysis of the enterprise's performance. The prospects for the development of production depend on them. 
Reporting is also key when preparing tax documentation. In this regard, a specialist must be able to not only understand the names of accounts and the funds that are reflected on them. It is necessary to understand the order in which information should be indicated on them. To facilitate work with accounts, the corresponding Instructions have been approved. It contains all the necessary information regarding the specifics of calculating and reflecting funds according to balance sheet items.
The chart of accounts is structured documentation that allows you to assign certain transactions to the appropriate sections. Consistent summarization of information allows you to make accurate calculations and determine key indicators. Not a single operating enterprise can do without drawing up financial statements. A specialist engaged in this work must be careful and have certain knowledge. Errors in documentation are quite difficult to correct.
A certain procedure has been developed to correct shortcomings. Incorrect reporting and incorrect reflection of account transactions generate appropriate conclusions. Based on them, the company's management makes management decisions. If an error was made in the calculations or indication of operations, then the analysis, as well as the planning of further activities, will also be incorrect.
The 2019 chart of accounts is a system for recording and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts).
Our publication today contains a chart of accounts and instructions for its use.
The chart of accounts was approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application” (with amendments and additions) as amended on November 8, 2010. Its effect extends to 2019.
The adoption of the new Chart of Accounts is one of the key stages of the accounting reform program.
The 2019 Chart of Accounts is the basis for accounting in all commercial organizations of all forms of ownership that use the double entry method of accounting for financial and economic activities. It ensures consistency of accounting indicators with the indicators of current reporting.
The specified chart of accounts is not used credit organizations and state (municipal) institutions. This chart of accounts should only be used by commercial organizations and individual entrepreneurs.
Using the approved Chart of Accounts 2019 with comments and subaccounts, commercial organizations approve their working chart of accounts, which will be applied and which should contain full list synthetic and analytical accounts necessary for accounting.
Rules for drawing up a working chart of accounts for 20191. In the working chart of accounts for 2019, include those synthetic accounts that your organization will actually use.
Please note that adding new synthetic accounts to the work plan that are not in the approved chart of accounts must be strictly agreed upon with the Russian Ministry of Finance. You can read about this in paragraphs 4 and 6 of the Instructions for the chart of accounts.
2. Determine the structure of analytical accounting (types of subaccounts, depth of analytics, etc.).
3. If a business transaction arises for which the correspondence of accounts is not provided for in the standard plan, then it can be supplemented using the uniform rules established by the Instructions (letter of the Ministry of Finance of Russia dated March 24, 2009 No. 07-02-06/90).
Depending on the content of the business transaction and the completeness of the accounting, accounting accounts are divided into active and passive.
Thus, the classification of accounting accounts is divided into Active (A), Passive (P) and Active-Passive (AP).
Each accounting account is a two-way table:
- the left side of the account is debit;
- the right side is credit.
For some accounts, debit means an increase, credit means a decrease, and for others, on the contrary, debit means a decrease, and credit means an increase.
Active are accounts that take into account the types of funds. The opening and closing balances for active accounting accounts are recorded as a debit to the account / increase by debit, decrease by credit.
Passive accounts are accounts that record their sources. The opening and closing balances are recorded as a credit to the account / increase as a credit, decrease as a debit.
The main differences between active accounts and passive ones are as follows:
- active accounts always have a debit opening balance, indicating the availability of funds at the beginning of the reporting period;
- the debit turnover of active accounting accounts consists of an increase in funds, and the credit turnover of them consists of a decrease;
- The ending balance of active accounting accounts must also always be in debit; it shows funds at the end of the reporting period and is calculated by addition.
Active-Passive are accounts with a one-sided balance (debit or credit) / with a two-sided balance (debit and credit at the same time).
If one balance is displayed for an active-passive account, then it is effective and shows the final result from opposite operations.
Account 99 “Profit and Loss” reflects both profits and losses, but at the end of the month the final financial result is displayed - profit (if the balance is credit) or loss (if the balance is debit).
In some cases, the effective balance cannot be displayed in active-liability accounts; this happens when the operating balance distorts accounting indicators
Account 76 “Settlements with various debtors and creditors” could replace two accounts: “Settlements with debtors” - an active account and “Settlements with creditors” - a passive account. The need to take into account these calculations on one account is explained by the constant change in mutual settlements; a debtor can become a creditor and vice versa, and it is not practical to split this account into two separate ones.
That is, debit turnover in active-passive accounting accounts, reflects an increase accounts receivable or a decrease in accounts payable, and if the turnover is on a loan, then it, in turn, shows an increase in accounts payable or a decrease in accounts receivable.
Let's look at an example of basic accounting entries using the example of Cosmos LLC.
ExampleIn June 2019, Samoimova A.V. decided to create an LLC for the production of custom-made double-glazed windows. For this purpose, she had her own savings in the amount of 100,000 rubles. and a machine worth 155,000 rubles. This property was contributed to her as a contribution to the authorized capital.
The very first posting in any company is reflection authorized capital. Selecting the corresponding accounts:
- 75 “Settlements with founders”;
- 80 “Authorized capital”.
According to the constituent documents, Samoimova A.V. must contribute 255,000 rubles to the LLC. We record this fact by writing: Dt 75 Kt 80 - 255,000 rubles.
Of these, 100,000 rubles. were deposited into a bank account. Current accounts are account 51. We send cash from Samoimova A.V. to the account company with wiring: Dt 51 Kt 75 - 100,000 rub.
According to sub. 5 clause 1 PBU 6/01, property worth no more than 40,000 rubles. can be taken into account as part of inventories (inventories). If an asset is valued at a higher cost, it is classified as depreciable property. Thus, we record the receipt of fixed assets as a contribution to the management company with the entry: Dt 08 Kt 75 - 155,000 rubles.
The next step is to put the OS object into operation. To do this, you need to make the wiring: Dt 01 Kt 08 - 155,000 rubles.
After a month of operation, it is necessary to calculate depreciation. Depreciation is calculated according to the method prescribed in the accounting policy. In this case, the LLC uses the linear method. Since the machine is directly involved in production, we select account 20 to account for depreciation costs.
The useful life of the machine, according to the technical documentation, is 60 months (we divide 155,000 rubles by 60 months and get 2,583 rubles of depreciation per month).
We carry out wiring: Dt 20 Kt 02 - 2583 rub.
On the Internet you can find services for free automatic preparation of transactions. This is, of course, very convenient, but due to the fact that business transactions have a lot of economic subtleties, such postings will not always be correct. Therefore, we recommend using a chart of accounts and making the corresponding transactions yourself.
Download Chart of Accounts 2019From the link below you can download a document that shows active and passive accounting accounts in a table. The chart of accounts, valid for 2019, is given with subaccounts and instructions for its use, in accordance with the order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94 (as amended on November 8, 2010).
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Any business transaction in the life of an enterprise must be appropriately reflected in accounting. To do this, the organization's accountants draw up special accounting records - postings, which, in turn, are formed from existing accounting accounts. In this article we will tell you which chart of accounts to use depending on the type of organization.
General provisionsThe organization of accounting, regardless of the type of company, is based on the completeness, reliability and systematization of information about the economic life of an economic entity.
In order to group and systematize accounting, legislators provided a special procedure for reflecting accounting entries in company accounting based on the Unified Charts of Accounts. accounting (EPSBU). However, each type of organization has its own rules.
Let us define the basic rules that are the same for all economic entities:
Current chart of accounts for 2019, table by types of economic entities:
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Regulatory legal act |
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State and municipal institutions |
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| Section II | ||
| A |
Animals being raised and fattened |
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| P |
Provisions for depreciation material assets |
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| A-P |
Deviation in the cost of material assets |
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| Section III | ||
| A |
Semi-finished products of our own production |
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| A |
Service industries and farms |
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Section IV |
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| 40 | A-P | |
| P |
Trade margin |
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| A |
Completed stages of unfinished work |
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| Section V | ||
| A |
Current accounts |
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| P |
Provisions for impairment of financial investments |
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| Section VI | ||
| P |
Accounting entries record each business transaction of an enterprise. They must be done correctly, otherwise you will distort your accounting records. False reporting may result in a fine. And also incorrect information about financial situation may jeopardize the company's relationship with investors or lead to the refusal of a loan or credit. Other adverse effects are also possible. To prevent this from happening, read our article. In it we will look at a table with typical wires, as well as an algorithm for compiling accounting records using examples.
What is an accountEvery commercial company is created for the purpose of making a profit. At the same time, she makes various transactions every day, the accounting of which is very easy to get confused without a clearly organized accounting structure. Moreover, according to Art. 2 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, all legal entities are required to maintain accounting records.
It is organized through continuous documentation of each business transaction and carries several functions:
- informational;
- control;
- feedback;
- analytical.
Find out who is responsible for organizing accounting.
Accounting provides information about the financial and economic state of affairs to both internal (managers, management, founders, etc.) and external users (controlling, fiscal and other government agencies).
One of the accounting methods is double entry using accounts approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (for commercial structures).
You can view the chart of accounts in the article“Chart of Accounts for 2018 (download)” .
Double entry is an accounting entry that reflects a business transaction using 2 offsetting accounts. Each account has a specific number, structure and characteristics. In this case, the same amount is recorded in both accounts.
Example 1
Consider the operation “Cash in the amount of 20,000 rubles. handed over from the cash desk to the bank.”
Based on its economic meaning, we select the appropriate corresponding accounts: 50 “Cash”, 51 “Settlement accounts”.
Funds are sent from the credit of account 50 to the debit of account 51. This operation is recorded by a cash receipt order, a bank statement, the counterfoil of an advertisement for cash deposits and the entry: Dt 51 Kt 50 - in the amount of 20,000 rubles.
This means that in the bank servicing the enterprise, the balance of funds increased, and in the cash register decreased by the same amount (20,000 rubles).
To use accounts correctly, you must not only choose them correctly, but also know what type they are.
Accounts can be active, passive and active-passive.
Active accounts reflect the assets (property, debts, etc.) of the enterprise and have only a debit (positive) balance. An increase in assets is recorded as a debit to the corresponding account, a write-off is recorded as a credit.
The main active accounts are presented in the table:
Liability accounts indicate the sources of the company's assets and have only a credit balance. These include, in particular:
Active-passive accounts include accounts that have both a debit and a credit balance. For example, if account 60 “Settlements with suppliers” has a credit balance, it means that the company owes the counterparty for supplies or services supplied. If we paid an advance to the supplier, it means that the counterparty already owes our company. This transaction has a debit balance.
Accounts also have analytics for subaccounts. For example, for account 10 these will be accounts 10.1 “Raw materials”, 10.2 “Purchased semi-finished products”, 10.3 “Fuel”, etc.
Table of transactions for business transactions in accountingThere are a great variety of wiring. In this case, a business transaction can be reflected in 1 entry (simple entries) or several (complex entries).
For example, goods were received with VAT in the amount of 50,000 rubles. This fact must be reflected in 2 entries:
- goods and materials arrived at the warehouse: Dt 41 Kt 60 - 42,372.88 rubles;
- Input VAT is allocated: Dt 19 Kt 60 - 7,627.12 rubles.
Look for typical accounting entries for VAT accounting.
Let's look at the basic entries in accounting.
Accounting for fixed assets and intangible assets:
Read more about OS accounting in the article "Accounting for fixed assets - accounting entries" .
Inventory accounting:
For detailed postings for materials accounting, see the article "Accounting entries for materials accounting" .
Cost accounting:
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Operation |
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Depreciation accrued |
20 (23, 25, 26, 44) |
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Materials have entered production |
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General business and general production expenses are distributed to the main products (on accounts 25 and 26, expenses are collected as a whole, and at the end of the month they are distributed among the products produced) |
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Own semi-finished products entered production |
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Works (services) performed by third-party companies |
20 (23, 25, 26, 44) |
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Taxes and contributions accrued |
20 (23, 25, 26, 44) |
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Accrued wages employees |
20 (23, 25, 26, 44) |
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Manufactured products released |
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Trading expenses written off to cost |
Examples of cost accounting entries can be found in the article “Wirings Dt 20 Kt 23, 10 (nuances)” .
Accounting for goods and finished products:
The algorithm for accounting for goods is reflected in the article “Wirings Dt 41 and Kt 41, 60 (nuances)” .
With more detailed information can be found in the section "Bank, cash desk" .
Accounting for settlements:
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Operation |
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Receipt of goods and materials |
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Receipt of services |
20 (23, 25, 26, 44) |
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Payment to the supplier |
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Receipt of DS from the buyer (or debtor) |
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Sales to the buyer |
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Taxes (contributions) accrued |
20 (25, 26, 44, 90, 91, 99) |
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Salary accrued |
20 (23, 25, 26, 44) |
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Taxes (contributions) paid |
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Salary paid |
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Received credit (loan) |
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Loan repayment (interest) |
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Interest accrued on the loan |
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Money issued against advance report |
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Advance report reflected |
07 (08, 10, 20, 25, 26, 41, 44) |
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A loan was issued to an employee |
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The shortage is attributed to the person at fault |
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Repayment of a loan by an employee |
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Compensation for shortage of goods |
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AC accrued |
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Payment of dividends |
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Introduced by the Criminal Code |
08 (10, 11, 41, 50, 51) |
For the procedure for accounting for mutual settlements with suppliers and customers, see the articles:
- “Account 60 in accounting (nuances)” ;
- “How are settlements with debtors and creditors reflected in accounting?” .
Capital Accounting:
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Operation |
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AC accrued |
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Buying shares |
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Replenishment of reserve capital |
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Covering losses using reserve capital |
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Increase in share price |
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Decrease in the cost of fixed assets due to revaluation |
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Distribution of additional capital between owners |
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Targeted financing |
For basic capital accounting entries, see the article “The procedure for accounting for an organization’s equity capital (nuances)” .
Financial results:
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Operation |
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Cost of sold inventories |
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Implementation |
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VAT charged on sales |
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Expenses written off |
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Positive financial sales result |
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Negative sales result (loss) |
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Write-off of materials donated free of charge |
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Bank services |
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Write-off of shortage |
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Excess materials have been identified |
01 (10, 21, 41, 43) |
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OS implementation |
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Interest accrued (state duty, legal expenses) receivable by court decision |
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A shortage of supplies and DS has been identified |
10 (11, 21, 41, 43, 50) |
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The amount of the shortfall is attributed to the perpetrators |
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Accrual of reserve for future expenses |
20 (23, 25, 26, 44, 91) |
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Deferring costs |
10 (21, 41, 43, 60, 76) |
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Future expenses are written off as current expenses |
20 (23, 25, 26, 44) |
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Accrued deferred income from leasing activities |
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Receipt of money as deferred income |
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Losses due to emergency situations (hereinafter referred to as emergencies) |
07 (08, 10, 11, 20, 21, 41, 43) |
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Profit tax accrued |
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Determination of financial results |
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Uncovered losses identified |
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The profit received is attributed to distribution |
We talked about the entries for accounting for retained earnings on account 84.
Examples of accounting entries for analyzing changes in the balance sheet under the influence of business operationsLet's look at examples of basic accounting entries using the example of Alliance LLC.
Example 2
In June Gordienko A.V. decided to create a company for the production of custom-made furniture. He had his own savings of 100,000 rubles. and a machine worth 55,000 rubles. This property was contributed by him as a contribution to the authorized capital.
The very first entry in any company is the reflection of the authorized capital. Selecting the corresponding accounts:
- 75 “Settlements with founders”;
- 80 “Authorized capital”.
According to the constituent documents, Gordienko A.V. must contribute 155,000 rubles to Alliance LLC. We record this fact by writing: Dt 75 Kt 80 - 155,000 rubles.
Of these, 100,000 rubles. were deposited into a bank account. Current accounts are account 51. We send funds from Gordienko A.V. to the company's account with the following posting: Dt 51 Kt 75 - 100,000 rubles.
According to sub. 5 clause 1 PBU 6/01 property worth no more than 40,000 rubles. can be taken into account as part of inventories (inventories). If an asset is valued at a higher cost, it is classified as depreciable property. Thus, we record the receipt of fixed assets as a contribution to the management company with the entry: Dt 08 Kt 75 - 55,000 rubles.
Find out how to take into account an OS costing less than 100,000 rubles.
We put the OS object into operation by wiring: Dt 01 Kt 08 - 55,000 rubles.
At the end of the month, it will be necessary to calculate depreciation according to the method prescribed in the accounting policy. Since the machine is directly involved in production, we select account 20 to account for depreciation costs.
According to the accounting policy, the company uses the straight-line method of calculating depreciation. The useful life of the machine is 60 months (55,000 rubles divided by 60 months and we get 900 rubles of depreciation per month).
For examples of calculating depreciation using the FIFO and LIFO methods, see the article “Example of calculation using the FIFO and LIFO methods in accounting”.
This fact is reflected by the entry: Dt 20 Kt 02 - 900 rub.
Cash in the amount of 70,000 rubles. were used to purchase materials.
Let's make the wiring:
- Dt 60 Kt 51 - 70,000 rub. (materials paid to supplier, primary document- bank statement);
- Dt 10 Kt 60 - 59,300 rub. (materials received, primary material - TORG-12, invoice);
- Dt 19 Kt 60 - 10,700 rub. (input VAT included).
The company submitted input VAT for deduction, reflecting it in the purchase book and recording it with the following posting: Dt 68 (VAT subaccount) Kt 19 - 10,700 rubles.
During the month, the company produced 2 orders:
- wardrobe with a cost of 25,000 rubles. (including materials for 15,000 rubles and payroll 10,000 rubles, including contributions);
- kitchen set costing 45,000 rubles. (including materials for 35,000 rubles and payroll 10,000 rubles, including contributions).
Thus, materials in the amount of 50,000 rubles. (15,000 + 35,000) were written off for production.
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Amount, rub. |
Document |
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Materials transferred for cabinet production |
Request-invoice |
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Materials transferred for the production of kitchen sets |
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Salary accrued |
Payslip |
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Payroll contributions accrued |
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The finished cabinet is transferred to the warehouse |
Production report |
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The finished kitchen set has been delivered to the warehouse |
The cabinet was sold for 42,000 rubles, and the kitchen set for 70,000 rubles. Payment for the cabinet was received in the amount of 20,000 rubles. The balance is 22,000 rubles. The buyer, according to the agreement, will transfer until July 10. Payment for the kitchen has been received in full.
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Amount, rub. |
Document |
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Payment has been received for the wardrobe |
Bank statement |
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Wardrobe sold |
TORG-12, invoice |
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The cost of the cabinet has been written off |
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VAT charged |
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Received payment for kitchen |
Extract |
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Kitchen sold |
TORG-12, invoice |
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VAT charged |
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The cost of the kitchen has been written off |
Of this, an advance was paid to employees in the amount of 12,000 rubles: Dt 70 Kt 50 - 12,000 rubles.
An accountant works at Alliance LLC. On June 30, he received a salary of 5,000 rubles, and contributions from the payroll amounted to 1,500 rubles:
- Dt 26 Kt 70 - 5,000 rub.;
- Dt 26 Kt 69 — 1,500 rub.
On the same day, contributions were transferred from the salaries of all employees: Dt 69 Kt 51 - 6,100 rubles. (4,600 + 1,500).
Since the employer is a tax agent, he is obliged to withhold and transfer personal income tax from the income of employees. For residents it is 13%. That is, for June, Alliance LLC needs to transfer 2,600 rubles to the budget. (20,400 × 13%).
These operations are recorded by postings:
- Dt 70 Kt 68 (personal income tax subaccount) - tax accrued;
- Dt 68 Kt 51 - tax transfer.
On the last day of the month, it is necessary to close cost accounts to identify financial results. During the month, all general production and general expenses collected in Dt accounts 25 (26).
At the end of the month, the balance is distributed among the products produced and is recorded as follows: Dt 20 Kt 26 - 6,500 rubles.
The balance of account 20 is closed to the debit of account 90 in the absence of work in progress: Dt 90.2 Kt 20 - 7,400 rubles.
To compile a summary SALT, and then prepare to submit the balance, we will consider the turnover for each account involved.
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Decoding |
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Turnover |
Balance |
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Introduced the Criminal Code in the form of an OS object |
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OS put into operation |
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Turnover |
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Decoding |
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Turnover |
Balance |
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Materials received |
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Materials written off for cabinet production |
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Materials written off for kitchen production |
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Turnover |
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Decoding |
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Turnover |
Balance |
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Input VAT received from the supplier |
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VAT is deductible |
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Turnover |
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Decoding |
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Turnover |
Balance |
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Depreciation accrued |
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Cost of materials for cabinet production |
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Cost of materials for making a kitchen |
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Assembly wages |
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Contributions from payroll |
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Ready-made cabinet released |
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Ready-made kitchen produced |
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Closing account 26 |
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Closing of the month (Dt 90.2 Kt 20) |
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Turnover |
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Decoding |
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Turnover |
Balance |
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Accountant's salary paid |
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The salary amount is distributed to the main production |
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Contributions from an accountant's salary |
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The amount of contributions is distributed to the main production |
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Turnover |
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Decoding |
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Turnover |
Balance |
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Closet |
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Kitchen |
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Turnover |
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Decoding |
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Turnover |
Balance |
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Received DS from the bank |
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Salary payment |
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Turnover |
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Decoding |
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|
Turnover |
Balance |
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|
Contribution to the management company |
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Payment to the supplier for materials |
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Receipt of advance payment for the cabinet from the buyer |
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Receipt of DS from the buyer for the kitchen |
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DS transferred to the cashier |
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Contributions from payroll have been transferred |
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VAT payment |
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Personal income tax payment |
||||
|
Turnover |
||||
|
Decoding |
||||
|
Turnover |
Balance |
|||
|
Payment for materials |
||||
|
Receipt of materials |
||||
|
Input VAT taken into account |
||||
|
Turnover |
||||
|
Decoding |
||||
|
Turnover |
Balance |
|||
|
Received DS for the closet |
||||
|
Realization of the cabinet |
||||
|
Received DS for the kitchen |
||||
|
Implementation of kitchen |
||||
|
Turnover |
||||
|
Decoding |
||||
|
Turnover |
Balance |
|||
|
Personal income tax |
||||
|
Personal income tax withheld |
||||
|
Personal income tax paid |
||||
|
VAT charged |
||||
|
Input VAT credited |
||||
|
VAT paid |
||||
|
Turnover |
||||
|
Decoding |
||||
|
Turnover |
Balance |
|||
|
Contributions from the payroll of collectors |
||||
|
Contributions from the accountant's payroll |
||||
|
Payment |
||||
|
Turnover |
||||
|
Decoding |
||||
|
Turnover |
Balance |
|||
|
Collector salary |
||||
|
Accountant salary |
||||
|
Salary payment |
||||
|
Personal income tax |
||||
|
Turnover |
||||
|
Decoding |
||||
|
Turnover |
Balance |
|||
|
AC accrued |
||||
|
DS deposited into the bank |
||||
|
The machine was contributed as a contribution to the management company |
||||
|
Turnover |
||||
|
Decoding |
||||
|
Turnover |
Balance |
|||
|
Realization of the cabinet |
||||
|
VAT charged |
||||
|
Cabinet cost |
||||
|
Implementation of kitchen |
||||
|
VAT charged |
||||
|
Kitchen cost |
||||
|
Closing account 20 |
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|
Closing the month |
||||
|
Turnover |
||||
Thus, in June Alliance LLC earned 17,500 rubles.
Consolidated SALT for June Alliance LLC
|
Check |
Account name |
Revolutions |
Balance |
||
|
Fixed assets |
|||||
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Depreciation of fixed assets |
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Investments in non-current assets |
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Materials |
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VAT on purchased assets |
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Main production |
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|
General expenses |
|||||
|
Finished products |
|||||
|
Cash register |
|||||
|
Current accounts |
|||||
|
Settlements with suppliers |
|||||
|
Settlements with buyers |
|||||
|
Calculations for taxes and fees |
|||||
|
Social insurance calculations |
|||||
|
Payments to personnel regarding wages |
|||||
|
Settlements with founders |
|||||
|
Authorized capital |
|||||
|
Sales |
|||||
|
Revenue |
|||||
|
Cost of sales |
|||||
|
Profit/loss from sales |
|||||
|
Profits and losses |
|||||
|
Turnover |
1 028 300 |
1 028 300 |
|||
The article “Accounting and analysis of financial results” will help to analyze the company’s performance in more detail and determine the impact of business transactions on the balance sheet.
Is it possible to make transactions online?Some online resources provide services for free automatic preparation of transactions. However, it is worth understanding: due to the fact that business transactions have a lot of economic subtleties, such postings will not always be correct. Every accountant must know the chart of accounts and be able to draw up the corresponding entries independently.
ResultsThe main purpose of accounting is to inform all interested users about the state of affairs in the company. In order to generate reliable and complete information, continuous accounting of transactions using the double entry method is used.
To record a business transaction, you must select current accounts from the working chart of accounts approved in the company's accounting policy. Possible correspondence of accounts are also given in order No. 94n.
Account 10 “Materials” is intended to summarize information about the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. assets of the organization (including those in transit and processing).
Materials are accounted for on account 10 “Materials” at the actual cost of their acquisition (procurement) or accounting prices.
Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected in account 10 “Materials”, are taken into account at planned cost during this year (before the preparation of the annual reporting calculation). After preparing the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost.
When accounting for materials at accounting prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquisition (procurement) of valuables is reflected in account 16 “Deviation in the cost of materials.”
Subaccounts can be opened for account 10 “Materials”:
- 10-1 "Raw materials and materials";
- 10-2 "Purchased semi-finished products and components, structures and parts";
- 10-3 "Fuel";
- 10-4 "Containers and packaging materials";
- 10-5 "Spare parts";
- 10-6 "Other materials";
- 10-7 "Materials transferred for processing to third parties";
- 10-8 "Building materials";
- 10-9 "Inventory and household supplies";
- 10-10 "Special equipment and special clothing in the warehouse";
- 10-11 "Special equipment and special clothing in operation", etc.
Subaccount 10-1 “Raw materials and materials” takes into account the presence and movement of: raw materials and basic materials (including construction materials from contractors) that are part of the manufactured product, forming its basis, or which are necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, or to assist the production process; agricultural products prepared for processing, etc.
Subaccount 10-2 “Purchased semi-finished products and components, structures and parts” takes into account the availability and movement of purchased semi-finished products, finished components (including building structures and parts from contractors) purchased to complete manufactured products (construction), which require costs for their processing or assembly. Products purchased for assembly, the cost of which is not included in the cost of production, are recorded on account 41 “Goods”.
Organizations engaged in carrying out research, design and technological work, purchasing special equipment, tools, fixtures and other devices that they need as components for carrying out this work on a specific research or design topic, take into account these values in subaccount 10 -2 "Purchased semi-finished products and components, structures and parts."
Subaccount 10-3 “Fuel” takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.
Subaccount 10-4 “Containers and packaging materials” takes into account the presence and movement of all types of containers (except those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel staves, hoop iron etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for in subaccount 10-1 “Raw materials and materials”.
Organizations carrying out trading activities take into account containers under goods and empty containers in account 41 “Goods”.
Subaccount 10-5 "Spare parts" takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, and assemblies created in the repair departments of organizations, at technical exchange points and repair plants.
Car tires (tire, tube and rim tape), located on wheels and in stock when vehicle included in its initial cost are accounted for as part of fixed assets.
Subaccount 10-6 “Other materials” takes into account the presence and movement of production waste (stubs, scraps, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (scrap metal, waste materials); worn tires and scrap rubber, etc. Production waste and secondary material assets used as solid fuel are accounted for in subaccount 10-3 “Fuel”.
Subaccount 10-7 “Materials transferred for external processing” takes into account the movement of materials transferred for external processing, the cost of which is subsequently included in the costs of production of products obtained from them. Costs for processing materials paid to third-party organizations and individuals are charged directly to the debit of accounts that record products obtained from processing.
Subaccount 10-8 "Building materials" is used by developer organizations. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of building parts, for the construction and finishing of structures and parts of buildings and structures, building structures and parts, as well as other material assets necessary for construction needs (explosives substances, etc.).
Subaccount 10-9 “Inventory and household supplies” takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.
Subaccount 10-10 “Special equipment and special clothing in the warehouse” is intended to account for the receipt, availability and movement of special tools, special devices, special equipment and special clothing located in the organization’s warehouses or other storage areas.
Subaccount 10-11 “Special equipment and special clothing in operation” takes into account the receipt and availability of special tools, special devices, special equipment and special clothing for operation (in the production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of special tools, special devices, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounts, and the write-off of the residual value of objects upon their early disposal in correspondence with the debit of the account for other income and expenses.
Organizations engaged in the production of agricultural products can open separate sub-accounts for account 10 “Materials” to account for: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.
Depending on the organization accepted accounting policy the receipt of materials can be reflected using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” or without using them.
If an organization uses accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”, on the basis of supplier settlement documents received by the organization, an entry is made in the debit of account 15 “Procurement and acquisition of material assets” and in the credit of accounts 60 “Settlements with suppliers and contractors", 20 "Main production", 71 "Settlements with accountable persons", etc. depending on where certain values came from, and on the nature of the costs of procuring and delivering materials to the organization. In this case, an entry in the debit of account 15 “Procurement and acquisition of material assets” and the credit of account 60 “Settlements with suppliers and contractors” is made regardless of when the materials arrived at the organization - before or after receiving the supplier’s settlement documents.
The posting of materials actually received by the organization is reflected by an entry in the debit of account 10 “Materials” and the credit of account 15 “Procurement and acquisition of material assets.”
If the organization does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", the posting of materials is reflected by an entry in the debit of account 10 "Materials" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 " Main proceedings", 23 "Auxiliary proceedings", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors", etc. depending on where certain values came from, and on the nature of the costs of procuring and delivering materials to the organization. In this case, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's payment documents.
The cost of materials remaining in transit at the end of the month or not removed from suppliers’ warehouses is reflected at the end of the month as a debit to account 10 “Materials” and a credit to account 60 “Settlements with suppliers and contractors” (without posting these values to the warehouse).
The actual consumption of materials in production or for other business purposes is reflected in the credit of account 10 “Materials” in correspondence with the accounts of production costs (selling expenses) or other relevant accounts.
When materials are disposed of (sold, written off, transferred free of charge, etc.), their cost is written off to the debit of account 91 “Other income and expenses.”
Analytical accounting for account 10 “Materials” is carried out by storage locations of materials and their individual names (types, grades, sizes, etc.).
Account 10 "Materials"corresponds with accounts:
| by debit: | on loan: |
| 10 "Materials" 15 "Procurement and acquisition of material assets" 20 "Main production" 23 "Auxiliary production" 28 "Defects in production" 40 "Release of products (works, services)" 41 "Products" 43 "Finished products" 44 "Sales expenses" 60 "Settlements with suppliers and contractors" 66 "Settlements for short-term loans and borrowings" 67 "Calculations for long-term loans and borrowings" 68 "Calculations for taxes and fees" 71 "Settlements with accountable persons" 75 "Settlements with founders" 76 "Settlements with various debtors and creditors" 80 "Authorized capital" 86 "Targeted financing" 91 "Other income and expenses" 97 "Prepaid expenses" 99 "Profits and losses" | 08 "Investments in non-current assets" 10 "Materials" 20 "Main production" 23 "Auxiliary production" 25 "General production expenses" 26 "General business expenses" 28 "Defects in production" 29 "Service industries and farms" 44 "Sales expenses" 45 "Goods shipped" 76 "Settlements with various debtors and creditors" 79 "Intra-economic calculations" 80 "Authorized capital" 91 "Other income and expenses" 94 "Shortages and losses from damage to valuables" 97 "Prepaid expenses" 99 "Profits and losses" |
