Detailed chart of accounts. Section III. Production costs

Accounting in an economic entity involves the use of such a tool as accounting accounts used to group information by objects that are monitored. They are of several types. The basis for the numbering of accounts is the Chart of Accounts accounting for 2019 with explanations and postings. It is necessary to distinguish between the chart of accounts of commercial enterprises, as well as those intended for credit and public sector.

Due to the importance of the data that accounting provides, its regulation is carried out at several levels, including by law. One of the regulatory bodies in this area is the Government of the Russian Federation represented by the Ministry of Finance of the Russian Federation.

The latest chart of accounts was put into effect by the Order of the Ministry of Finance in 2000 in order to reform operating system accounting and its convergence with international accounting standards.

This document is intended for use by all enterprises and organizations, with the exception of public sector entities and credit institutions. For the latter, specialized plans have been developed that reflect the specifics of their activities.

Account types

Accounts are a grouping of information about certain accounting objects, which occurs based on the use of the principle double entry(that is, the data is simultaneously recorded on the debit of the first account and the credit of the other).

If the account shows the property of the enterprise, then it is called active. These are accounts for reflecting fixed assets, materials, cash, goods, finished products, expenses, etc.

For this type of accounts, the following is typical: the balance of funds is shown on the debit (asset), the increase occurs on the debit, the decrease on the credit of the account, the final balance is calculated by adding the balance at the beginning and the turnover on the debit of the account and subtracting the credit turnover from their amount.

Passive accounts are required to record information on the sources of creation of enterprise funds. These are accounts of authorized, reserve and additional capital, etc., as well as loans.

These accounts are characterized by the following: the balance is shown on the credit, the increase occurs on the credit, and the decrease on the debit of the account, the final balance is calculated by subtracting the movement on the debit of the account from the amount of the initial balance and the credit turnover.

In addition, active-passive accounts are also used, they can additionally be divided into:

Accounts where the balance can be both on the credit and on the debit of the account at once. This is usually an account reflecting settlements with suppliers, buyers, personnel, budget, etc.
Accounts where the balance can only be active or only passive. First of all, they include financial results accounts.

Chart of Accounts 2019 with explanations and postings

Section I. Non-current assets

Account number and name	Account type	Sub-accounts, analytics	Explanations
	Active		The account is maintained by the organization
	Passive	Sub-accounts are opened by OS types	The account takes into account the amounts accumulated in the process of using fixed assets
	Active	Sub-accounts can be opened by types and objects of value	The account records information about investments in material assets that are provided to others for temporary use for a fee
04 Intangible assets	Active		The account takes into account investments in intangible assets or R&D work
05 Depreciation of intangible assets	Passive	Sub-accounts are opened by types of intangible assets or R&D expenses	The account takes into account the accumulated depreciation during the use of intangible assets
06	Not applicable
07 Equipment for installation	Active	Sub-accounts are opened by type of equipment, its location	The account takes into account the purchased equipment, which should be installed in facilities under construction
		08/1. Acquisition land plots 08/2. Acquisition of objects of nature management 08/3. OS facilities construction 08/4. Acquisition of fixed assets 08/5. Acquisition of intangible assets 08/6. Transfer of young animals to the main herd 08/7. Acquisition of adult animals 08/8. R&D performance	The account accumulates costs for objects, which will then be taken into account as fixed assets or intangible assets
09 Deferred tax assets		Sub-accounts can be opened by types of assets or liabilities	The account reflects the resulting deferred tax assets

Section II. Productive reserves

Account number and name	Account type	Sub-accounts, analytics	Explanations
	Active	10/1. Raw 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 the side 10/8. Construction Materials 10/9. Inventory and household supplies 10/10. Special equipment and special clothing in stock 10/11. Special equipment and special clothing in operation	On the account and its sub-accounts, various types of raw materials and materials intended for production activities are accounted for
11 Raised and fattened animals	Active	Sub-accounts can be opened by places where animals are kept, species, age, etc.	The account takes into account the presence and movement of young animals, birds, etc.
12, 13	Not applicable
14 Provisions for impairment material assets	Passive		The account takes into account the reserves created in case of deviation of the book value of the available raw materials and materials from the market
15 Procurement and acquisition of material assets	Active		The invoice takes into account the cost of materials and stocks in transit
16 Deviation in the value of material assets	Active-passive	Sub-accounts can be opened by stock groups	The account takes into account the difference between the actual and accounting prices purchase of materials and supplies
17, 18	Not applicable
	Active	19/1. VAT on OS acquisition 19/2. VAT on acquired intangible assets 19/3. VAT on purchased inventories	The invoice contains information on the amounts of VAT paid to suppliers

Section III. Production costs

Account number and name	Account type	Sub-accounts, analytics	Explanations
	Active	Sub-accounts can be opened by types of costs or types of products	This account takes into account the costs of producing products, works or services for which the enterprise was organized
21 Semi-finished products own production	Active	Sub-accounts can be opened by storage locations or names	The account records semi-finished products of own production
22	Not applicable
23 Ancillary industries	Active	Sub-accounts can be opened by type of production	The account records the costs of production, which are considered auxiliary to the main
24	Not applicable
	Active	Sub-accounts are opened by departments or expense items	The account records expenses for servicing the main and auxiliary production
26 General running costs	Active	Sub-accounts are opened by expense item, place of origin, etc.	The account records expenses for management needs that are not directly related to production
27	Not applicable
	Active	Sub-accounts can be opened by divisions, types of products, perpetrators, etc.	The account takes into account losses from the release of defects in production
29 Service industries and households	Active	Sub-accounts can be opened by types of production, according to their cost accounts	The account takes into account the costs of manufacturing products produced by service industries and farms
30-39	Not applicable

Section IV. Finished products and goods

Account number and name	Account type	Sub-accounts, analytics	Explanations
40 Output of products (works, services)	Active-passive		The account is used to account for information about manufactured products, as well as to determine the deviation of the standard cost from the actual one. The account must be closed every month.
41 Items	Active	41/1. Goods in warehouses 41/2. Goods in retail 41/3. Containers under the goods and empty 41/4. Purchased items	The account records the valuables that were purchased for the purpose of resale.
42 Trade margin	Passive		Trade margins are recorded on the account if goods for sale are recorded at sales prices
43 Finished products	Active	Sub-accounts can be opened by storage locations, product groups or units	The account records the finished products that were produced at the enterprise
44 Selling expenses		Sub-accounts can be opened by items and types of expenses	The account records the expenses that were incurred for the purpose of selling goods, works, services
45 Goods shipped		Sub-accounts can be opened at the location of products or their types	The account records goods sold, the proceeds from which for some time cannot be recognized in accounting
46 Completed milestones for work in progress		Sub-accounts can be opened by type of work	The account records the completed stages of work, which are of independent importance.
47, 48, 49	Not applicable

Section V. Funds

Account number and name	Account type	Sub-accounts, analytics	Explanations
50 Checkout	Active	50/1. Cash desk of the organization 50/2. Operating cash desk 50/3. Cash documents	The account records the cash flow of the enterprise
51 Settlement accounts		Sub-accounts can be opened for all settlement accounts	The account records the movement of funds on bank accounts enterprises
52 Currency accounts		Sub-accounts can be opened for all accounts in foreign currency	The account records the movement of funds on the company's bank accounts opened in foreign currencies
53, 54	Not applicable
55 Special bank accounts	Active	55/1. Letters of credit 55/2. Checkbooks 55/3. Deposit accounts	The account is accounted for monetary obligations in rubles and foreign currency in letters of credit, promissory notes and other monetary documents
56	Not applicable
57 Transfers on the way	Active		The account records the amounts of money in rubles and foreign currency that have been sent, but have not yet been credited to the destination
58 Financial investments	Active	58/1. Units and shares 58/2. Debt securities 58/3. Loans granted 58/4. Contributions under a simple partnership agreement	The account takes into account the company's investments in bonds, stocks, other securities, etc.
59 Provision for impairment financial investments	Passive	Sub-accounts can be opened for each reserve	The account records the funds set aside as a reserve in case of depreciation of financial investments.

Section VI. Calculations

Account number and name	Account type	Sub-accounts, analytics	Explanations
	Active-passive		The account records settlements with suppliers and contractors of the business entity
61	Not applicable
	Active-passive	Sub-accounts can be opened under contracts, counterparties, etc.	The account records settlements with buyers and customers
63 Provisions for doubtful debts	Passive		The account takes into account sums of money formed reserves for doubtful debts
64, 65	Not applicable
66 Settlements on short-term credits and loans	Passive		The account takes into account information on short-term (up to 12 months) loans and borrowings received by the company
67 Accounts for long-term loans and loans	Passive	Sub-accounts can be opened by types of loans and loans, organizations that issued them, etc.	The account takes into account information on long-term (more than 12 months) loans and borrowings received by the company
	Active-passive	Sub-accounts are opened by types of taxes and fees	The account records the subject's settlements of taxes and fees
		69/1. Calculations for social insurance 69/2. Calculations for pension provision 69/3. Calculations for compulsory health insurance	The account takes into account settlements on deductions to social funds
		Sub-accounts are opened for employees of the organization	The account records settlements with employees of the company for wages, payment of income on shares, etc.
		Sub-accounts can be opened by accountable persons	The account records the amounts that were issued under the report for the implementation of production or administrative expenses
72	Not applicable
73 Settlements with personnel for other transactions	Active-passive	73/1. Loan settlements 73/2. Compensation calculations material damage	The account takes into account settlements with the company's personnel for all types of settlements, except for salaries and accountability
74	Not applicable
75 Settlements with founders	Active-passive	75/1. Settlements on contributions to the authorized (share) capital 75/2. Calculations for the payment of income	The account takes into account settlements between the company and the founders
	Active-passive	76/1. Settlements for property and personal insurance 76/2. Claim settlements 76/3. Calculations on due dividends and other income 76/4. Settlements on deposited amounts	The account records settlements with debtors and creditors that cannot be assigned to accounts from 60 to 75
77 Deferred tax liabilities	Passive	Sub-accounts are opened by types of assets or liabilities for which there was a tax difference	The sub-account is used to record the resulting tax liabilities
78	Not applicable
79 On-farm settlements	Active-passive	79/1. Settlements for allocated property 79/2. Calculations for current operations 79/3. Settlements under a property trust management agreement	The account is used to record settlements between branches, separate divisions, branches, etc.

Section VII. Capital

Account number and name	Account type	Sub-accounts, analytics	Explanations
80 Authorized capital	Passive	Can be opened for each participant	The account collects information on the creation and movement of the authorized capital
81 Treasury shares (shares)	Active		The account takes into account the movement of shares that were redeemed joint stock company from holders for further sale or cancellation
82 Reserve capital	Passive		The account reflects the formation and change of reserve capital
83 Additional capital	Passive	Sub-accounts can be opened in the areas of creation and use	The account reflects the formation and change of additional capital
84 Retained earnings (uncovered loss)	Active-passive	Sub-accounts can be opened according to the directions of use of funds	The account reflects the movement of funds of retained earnings or uncovered loss of the subject
85	Not applicable
86 Targeted funding	Active-passive	Accounts can be opened according to the purpose of funds and sources of financing	The account records the funds received for the implementation of special-purpose activities
87, 88, 89	Not applicable

Section VIII. Financial results

Account number and name	Account type	Sub-accounts, analytics	Explanations
	Active-Passive	90/1. Revenue 90/2. Cost of sales 90/3. value added tax 90/4. excises 90/5. Profit/loss on sales	The account collects information on current activities to determine financial result. All information is grouped by sub-accounts, after which it is debited to account 90/9
91 Other income and expenses	Active-Passive	91/1. Other income 91/2. other expenses 91/9. Balance of other income and expenses	This account reflects information about other income and expenses that are not related to the main activity. At the end of the period, all sub-accounts are closed to account 91/9
92, 93	Not applicable
94 Shortfalls and losses from damage to valuables	Active		The account takes into account various shortages and losses, regardless of the identification of the perpetrators for them.
95	Not applicable
96 Reserves upcoming expenses	Passive	Sub-accounts are opened by types of reserves	The account records reserve funds, which should be evenly allocated to production or sales costs.
97 Deferred expenses	Active	Sub-accounts are opened by types of expenses	The account includes expenses incurred in given period, but actually refer to the future.
98 Deferred income	Passive	98/1. Deferred income 98/2. Donations 98/3. Future receipts of debts for shortfalls identified in previous years 98/4. The difference between the amount to be recovered from the perpetrators and book value for missing values	The account records the income that the entity received in this period, but in fact they relate to future periods.
99 Gains and Losses	Active-Passive		Required to obtain the final financial result for current period. When making annual report the account is closed on account 84.

Off-balance sheet accounts

Account number and name	Account type	Sub-accounts, analytics	Explanations
001 Leased fixed assets	Off-balance sheet	Sub-accounts can be opened for lessors or fixed assets	The account records fixed assets that are leased from the company
002 Inventory items accepted for safekeeping		Sub-accounts can be opened by types of valuables, owners, storage locations, etc.	The account records the valuables accepted by the company for safekeeping
003 Materials accepted for recycling		Sub-accounts can be opened by customers, types of raw materials, their locations, etc.	The account records the received raw materials and materials, which are subject to processing into finished products
004 Goods accepted for commission		Sub-accounts can be opened by the owners of the goods and the name of the goods	The account records goods that are accepted by the organization under a commission agreement
005 Equipment accepted for installation		Sub-accounts are opened by objects or pieces of equipment	Usually used by contractors, the account takes into account the equipment of the customer, which will be installed on site
006 Forms of strict accountability		Sub-accounts can be opened by types of forms and their locations	The subaccount is used to account for the movement of strict reporting forms - books of receipts, diplomas, certificates, etc.
007 Written-off debt of insolvent debtors		Sub-accounts are opened for each debtor whose debt has been written off	The account is used to record debts that were written off at the end of the statute of limitations. By law, they are on the balance sheet for another 5 years.
008 Security for obligations and payments received		Sub-accounts can be opened for each collateral received	The account is used to record collateral received against obligations or goods
009 Security for obligations and payments issued		Sub-accounts can be opened for each issued collateral	The account is used to record collateral issued by the firm against its obligations.
010 Depreciation of fixed assets		Sub-accounts can be opened for each object	The account is used to accumulate information about the depreciation of the housing stock, landscaping, etc.
011 Leased fixed assets		Sub-accounts can be opened for tenants or fixed assets	The account is designed to account for fixed assets that were leased out, if under the agreement they must be accounted for on the lessee's balance sheet

At the time of buying square meters citizens applying for property tax deduction, it is important to pay attention to the status of the property: whether it is residential or not. The explanations of the Ministry of Finance were published by the Federal tax service(FNS). Due to direct instructions Labor Code labor relations are of a reimbursable nature. Receive timely and in full wages is one of the key rights of the employee, and its timely and full payment is the main obligation of the employer. At the same time, in the event that an employee performs work, no external factors - extraordinary circumstances, disasters or threats of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and other cases that endanger the life or normal living conditions of the entire population or part of it, should interfere with the exercise of this right and duty. Although there are still some reservations about this in the Labor Code of the Russian Federation. According to the law, the period for conducting both documentary and field check cannot exceed 20 business days. In the case when a legal entity operates on the territory of several regions, the duration of any of these inspections is determined separately for each of its branches, representative offices or separate structural subdivisions. At the same time, as established general term verification can not be more than 60 working days. The views of the courts on what period is meant here: all checks in relation to legal entity and its subsidiaries and divisions, or the examinations of each of them, diverge, and this clearly illustrates one of the Supreme Court Russian Federation affairs.

As a social security medical workers compensation for work in countryside. On what conditions such payments are made and whether they are subject to personal income tax, we will tell in the article. On March 11, the State Duma adopted in the third, final, reading the Law of the Russian Federation on an amendment to the Constitution of the Russian Federation "On improving the regulation of certain issues of the organization and functioning of public authorities." Recall that the law provides for the introduction of targeted adjustments to certain articles of chapters 3-8 of the Basic Law of the State concerning the establishment of additional social guarantees, the expansion of the powers of public authorities, the clarification of the procedure for forming the Government of the Russian Federation, etc.

Applying a Chart of Accounts

Inseparable improvements. Accounting and tax accounting for the lessor
N 91n, Instructions for the use of the Chart of Accounts for Financial Accounting economic activity organizations, approved by Order of the Ministry of Finance of Russia dated ... N 91n, Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated ...
Fixed asset for sale as an object of property taxation
... /01). According to the Instructions for the Application of the Chart of Accounts for Accounting Financial and Economic Activities of Organizations (hereinafter referred to as the Instruction) for accounting ...
Inseparable improvements. Accounting and tax accounting for the tenant
6/01, Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated ...
The employee purchased the tool at his own expense and brought the check to the accounting department - how to make a purchase
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Acquisition of software under a sublicense agreement: how to take into account
Use under sublicensing agreements" (Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for its Application...
Accounting for the costs of services for providing access to the electronic trading platform
Types of expenses in accordance with the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its use ...
Accounting for the purchase of real estate under an agreement on the assignment of rights to claims of equity participation in construction
actual receipt. Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated ...
Separate accounting of expenses and revenues for the supply of products as part of the execution of the state defense order
Zapasov", Instructions for the application of the Chart of Accounts for the accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated ...
On the obligation to keep records on the off-balance account 002
The off-balance account is directly named in the Chart of Accounts for the financial and economic activities of organizations. In addition, the maintenance of this off-balance sheet ... follows from the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations (approved by Order of the Ministry of Finance of the Russian Federation dated ... 002). 3. Instructions for the application of the chart of accounts for financial and economic activities of organizations (approved by Order of the Ministry of Finance of the Russian Federation dated ...
How to fix last year's mistake with the simplified tax system "income minus expenses"
Correspondence with account 91 (see the Chart of Accounts for the financial and economic activities of organizations and the Instructions for its use ...
How to reflect marriage in the accounting in the absence of fault of employees
Rules for paying sick leave, the period of which affects 2 months
The following posting scheme is used (see the Chart of Accounts for accounting for the financial and economic activities of organizations and the Instructions for its use ...
Write-off of damaged goods in accounting and tax accounting when the guilty person is not identified
Is it possible to transfer fixed assets with a residual value of less than 40 thousand rubles. in the MPZ?
The other follows from the analysis of the Chart of Accounts for accounting of the financial and economic activities of organizations and the Instructions for its application ...
Security expenses. Accounting and tax accounting
Accounts" (Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated ... N 33n, Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated ...

See what accounting accounts organizations use in 2017, what is the difference between active, passive and active-passive accounts, how to determine the account balance at the end of the reporting period. For your convenience, we have compiled a table of accounting accounts for 2017.

Types of accounting accounts in 2017

In 2017, the chart of accounts is in effect, approved. by order of the Ministry of Finance dated October 31, 2000 No. 94n. Instructions for use approved by the same order.

All accounts in the chart of accounts are divided into 3 types:

Active
Passive
Active-passive

The difference lies in where the addition of assets is reflected, and where the departure is on the debit or credit of the account.

Active ones are reflected in the composition of the asset balance, passive ones make up its passive part. Below we have compiled a table of accounting accounts in 2017 by their types.

Active accounting accounts

Active accounting accounts contain information about the assets of the organization, i.e. about property owned by the company. For example, fixed assets, intangible assets, cash etc.

These accounts form an asset balance sheet.

The balance of active accounts is formed according to the following formula:

Important! Active accounts can only have a debit balance. If you get a debit balance - look for an error in accounting.

See below the active accounting accounts in 2017 in the table.

Table. Active accounting accounts in 2017

Passive accounting accounts

Passive accounting accounts contain information about the sources of financing of the company's activities. For example, information about company loans and borrowings, information about settlements with personnel, etc.

The balance of passive accounts is reflected in the liability of the organization's balance sheet and is formed according to the following formula:

Important! The balance of passive accounts can only be credit. If you get a credit balance - look for an error in accounting.

See below the passive accounting accounts in 2017 in the table.

Table. Passive accounting accounts in 2017

Active-passive accounts in 2017

Active-passive accounts contain information both about the property of the organization and about the sources of its formation. They are of 2 types:

The account at the end of the period has only one balance (either debit or credit). For example, account 99 "Profit and loss";
The account at the end of the period has both a debit and a credit balance. For example, 76 "Settlements with other debtors and creditors".

The principle of determining the balance on active-passive accounts is the same as for simply active or passive accounts, which we indicated above.

At the same time, a debit entry means either an increase in funds or a decrease in the source of financing, and a credit entry means either an increase in the source or a decrease in funds.

Attention! When maintaining an active-passive account, it is important to correctly build account analytics in order to avoid confusion when reflecting debit and credit transactions in the account.

See below the active-passive accounting accounts in 2017 in the table.

Table. Active-passive accounting accounts in 2017

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If a firm keeps records using the double entry method, it must use this chart of accounts, regardless of the legal form and form of ownership. The exception is state-owned enterprises and credit institutions.

The main task of the PS is to harmonize the accounting indicators and the indicators of the current current reporting. In order to use the accounts correctly, comments are given for each of them in the instructions of the Ministry of Finance.

What does the chart of accounts look like in 2019?

This is a scheme for registering and grouping indicators of the economic activity of an enterprise. These include assets, various liabilities, financial operations And so on. In the PS, the accounts of the first order (synthetic) and the second order (sub-accounts) are indicated. Based on the PS, companies create and approve a working chart of accounts with complete list all accounts. Accounting accounts are divided into:

active;
passive;
active-passive.

Active Accounts

The closing and opening balances must be recorded in the debit of the account. Record the increase in the debit of the account, and the decrease in the credit.

List: 01, 03, 04, 08, 09 - 10, 19 - 20, 23, 25, 26, 29 - 41, 43, 44 - 58, 60.2, 60.7, 62.1, 62.3 - 62.6, 62.11, 62.22, 62.44, 73, 75.1, 76.2, 76.22, 81, 90.2 - 90.8, 91.2, 94, 97.

Passive Accounts

The closing and opening balances must be recorded on the credit of the account. Record the increase on the credit of the account, and the decrease on the debit.

List: 02, 05, 42, 59, 60.1, 60.3, 60.6, 60.11, 60.22, 62.7. 77, 80, 82 - 83, 90.1, 91.1, 96, 98, 99.2.1, 99.2.3.

Active-passive accounts

Such accounts are either unilateral or bilateral. In the first case, the balance is either debit or credit, and in the second - both debit and credit. List: 11 - 16, 40, 60, 62, 68 - 69, 71, 75, 76.1, 76.3, 76.5 - 76.11, 76.55, 76.AB, 79, 84 - 90, 90.9, 91, 91.9, 99 - 99.2, 99.2.2.

Working Chart of Accounts 2019

It is not necessary to use all plan accounts. Each company has the right to have its own chart of accounts. We advise small companies to use the chart of accounts in the service.

account number	Account name
01	fixed assets
02	Depreciation of fixed assets
02.01	Depreciation of fixed assets
02.02	Amortization of profitable investments in material assets
03	Profitable investments in material values
04	Intangible assets
04.01	Intangible assets of the organization
04.02	R&D results
05	Amortization of intangible assets
08	Investments in non-current assets
08.01	Fixed assets– acquisition of land plots
08.04	Non-current assets - acquisition of fixed assets
08.05	Non-current assets - acquisition of intangible assets
10	materials
19	VAT on purchased assets
19.ag	VAT on operations of a tax agent
20	Primary production
23	Auxiliary production
25	overhead costs
26	General (administrative) expenses
29	Service industries and farms
41	Goods
42	Trade margin
43	Finished products
44	Selling expenses (sales expenses)
45	Goods shipped
50	Cash register
51	Settlement accounts
52	Currency accounts
55	Special bank accounts
55.01	Special bank accounts
55.02	Checkbooks
55.03	Deposits
55.04	Electronic money
57	Transfers on the way
58	Financial investments
60	Settlements with suppliers and contractors
62	Settlements with buyers and customers
63	Allowance for doubtful debts
66	Settlements on short-term loans and borrowings
66.02	Calculations on amounts of credits and loans
66.03	Interest on short-term loans and borrowings
67
67.01	Settlements on long-term credits and loans
67.02	Interest on long-term loans and borrowings
68	Calculations for taxes and fees
68.ag	VAT in the performance of duties of a tax agent
68.acc	excises
68.vm	Single tax on imputed income
68.dr	Other taxes and fees
68.zem	Land tax
68.im	Property tax
68.vat
68.ne	Penalties on taxes
68.pr	income tax
68.tr	Transport tax
68.trg	Trading fee
68.zem	Land tax
68.usn	Single tax when applying the simplified tax system
68.fl	Personal Income Tax
68.shtf	Tax Penalties
69	Settlements for social insurance and security
69.dp1	Voluntary pension contributions on the funded part at the expense of the employer
69.dp2	Voluntary pension contributions for the funded part from the income of employees
69.oms	Settlements with the PFR on contributions to the mandatory health insurance in FFOMS
69.pf1	Settlements with the PFR for the insurance part of pension contributions
69.pf2	Settlements with the PFR on the funded part of pension contributions
69.ss1	Settlements with the FSS for contributions for temporary disability and maternity
69.ss2	Settlements with the Social Insurance Fund for contributions for accidents and occupational diseases
69.ss3	Settlements with the FSS on voluntary contributions for accident insurance
69.shtf	Penalties on insurance premiums
69.ne	Interest on insurance premiums
70	Settlements with personnel for payroll
71	Calculations with accountable persons
73	Settlements with personnel for other operations
73.01	Loan settlements
73.02	Calculations for material damage
73.03	Settlements for other transactions
75	Settlements with founders
75.01	Settlements on contributions to the authorized (share) capital
75.02	Income calculations
76
76.01	Settlements for property and personal insurance
76.02	Claim settlements
76.03	Calculations on due dividends and other income
76.04	Settlements on deposited amounts
76.dr	Settlements with different debtors and creditors
76.al	Alimony payments
76.vp	VAT on advances and prepayments received
76.abv	VAT on advances and prepayments issued
76.pcl	Settlements with principals
80	Authorized capital
81	Own shares (shares)
83	Extra capital
83.01	Increase in the value of non-current assets
83.02	Other sources of additional capital
84	Retained earnings (uncovered loss)
86	Special-purpose financing
90	Sales
90.01	Revenue
90.02	Cost of sales
90.03	value added tax
90.04	excises
90.09	Profit/loss on sales
91	Other income and expenses
91.01	Other income
91.02	other expenses
91.09	Balance of other income and expenses
94	Shortfalls and losses from damage to valuables
96	Reserves for future expenses
97	Future spending
98	revenue of the future periods
98.01	revenue of the future periods
98.02	Donations
99	Profit and loss
001	Leased fixed assets
002	Inventory assets accepted for safekeeping
003	Materials accepted for recycling
004	Goods accepted for commission
007	Written-off debt of insolvent debtors
012	Low value fixed assets

On the Kontur.Accounting website, you can download the working chart of accounts of the balance sheet for 2019 for free.

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