Chart of accounts of a commercial organization. Basic accounting transactions - examples. Section IV. Finished products and goods

New working chart of accounts accounting 2017, explanations, postings, look in this material. When developing a chart of accounts, they rely on an accounting policy for accounting and take into account the specifics of activities.

The new chart of accounts of accounting 2017, explanations, postings - all this will allow you to record the latest legislative changes.

What are the rules to draw up a chart of accounts of accounting - 2017

In the working chart of accounts of accounting - 2017, it is necessary to include those synthetic accounts that the organization will use in practice. Please note that it is possible to add new synthetic accounts (not provided for in the chart of accounts) to the work plan only by agreement with the Ministry of Finance of Russia. This is stated in paragraphs 4 and 6 of the Instructions to the chart of accounts.

The organization can independently determine the structure of analytical accounting (types of subaccounts, depth of analytics, etc.). In this case, the data of analytical accounting must correspond to the turnover and balances of synthetic accounting accounts.

In the Instructions to the chart of accounts, after the characteristics of each synthetic account, a typical scheme of its correspondence with other synthetic accounts is given. In the event of occurrence of facts of economic activity, correspondence on which is not provided for in the standard scheme, the organization can supplement it, observing the uniform approaches established by the Instruction (letter of the Ministry of Finance of Russia dated March 24, 2009 No. 07-02-06 / 90).

Advice
The plan.glavbukh.ru online service will help to form a working chart of accounts. All you need to do is answer the questions and press the "Generate" button. The service will construct your personal list of accounts by itself. All that remains is to print

Accounting Working Chart of Accounts - 2017 (sample)

Appendix 1
to the annex approved by order of December 28, 2015 No. 56

Working chart of accounts

When the 2017 Chart of Accounts can be shortened

Example... How to show premiums for December 2016 and January 2017

On January 16, 2017, the company's accountant transferred the medical contributions for December to the tax office. Amount - 30,000 rubles. On the same day, he paid a penalty on medical contributions for August 2016 in the amount of 150 rubles. The date of the FIU act on the accrual of penalties is December 27.

At the end of January, medical contributions amounted to 40,000 rubles. The accountant listed them on February 15th. The accountant reflected accruals and payments in the accounting by postings:

December 27th
DEBIT 99 subaccount "Sanctions" CREDIT 69 subaccount "Calculations for health insurance" subaccount of the second order "Penalties for the periods up to 2017"
- 150 rubles. - penalties were charged to FFOMS for August 2016;

31th of December
DEBIT 20 (08, 23, 25, 26, 44) CREDIT 69 subaccount "Calculations for compulsory health insurance" subaccount of the second order "Contributions for periods up to 2017"
- 30,000 rubles. - accrued insurance premiums to the FFOMS for December 2016;

16 january
DEBIT 69 subaccount "Calculations for compulsory health insurance" subaccount of the second order "Contributions for the periods up to 2017" CREDIT 51
- 30,000 rubles. - listed insurance premiums to FFOMS for December 2016;

16 january
DEBIT 69 subaccount "Calculations for health insurance" subaccount of the second order "Penalty for the periods up to 2017" CREDIT 51
- 150 rubles. - penalties are listed in FFOMS for August 2016;

January 31
DEBIT 20 (08, 23, 25, 26, 44) CREDIT 69 subaccount "Calculations for compulsory health insurance" subaccount of the second order "Contributions for the periods from 2017"
- 40,000 rubles. - accrued insurance contributions to the FFOMS for January 2017;

February, 15
DEBIT 69 subaccount "Calculations for compulsory health insurance" subaccount of the second order "Contributions for the periods from 2017" CREDIT 51
- 40,000 rubles. - listed insurance premiums to FFOMS for January 2017.

We signed an agreement with a fiscal data operator

From February 1, the tax authorities stopped registering and re-registering old cash registers. And from July 1, all companies must. Exception: those who are on imputation, patent or provide services to the public.

A company that switched to online cash registers must transmit information about punched checks to the Federal Tax Service via the Internet. To do this, you need to conclude an agreement with the fiscal data operator. This is an independent intermediary through which information about punched checks goes through the Internet to the Federal Tax Service. The contract with the OFD may provide for a monthly or annual payment. In the first case, immediately attribute the cost of services to costs. In the second, you can take into account the annual fee as an advance (letter of the Ministry of Finance of Russia dated November 24, 2016 No. 07-01-09 / 69311).

Example How to write off the services of a fiscal data operator

On February 1, 2017, the company entered into an agreement with the fiscal data operator (OFD) for the period until January 16, 2018. Cost of services per year - 3540 rubles, including VAT - 540 rubles. The contract provides for a monthly payment for services. On February 28, the company received from the OFD an invoice and act for February in the amount of RUB 295, including VAT - RUB 45. The accountant transferred this amount on March 1.

In the accounting, he made the entries:

28th of February
DEBIT 26 (44) CREDIT 60
- 250 rubles. - reflects the costs of the operator of fiscal data;

DEBIT 19 CREDIT 60

- 45 rubles. - VAT is accepted for deduction;

March 1
DEBIT 60 CREDIT 51
- 295 rubles. - paid for the services of the operator of fiscal data.

Let's change the conditions of the example. Let's say that under the terms of the contract, you must immediately pay for the entire annual service. On February 1, the accountant transferred 3540 rubles to the operator of the fiscal data. On February 28, he received the February act and the invoice. In accounting, the accountant will make the entries:

1st of February
DEBIT 60 CREDIT 51
- 3540 rubles. - paid in advance for the annual service of the fiscal data operator;

DEBIT 68 subaccount "Calculations for VAT" CREDIT 76 subaccount "VAT on advances issued"
- 540 rubles. - VAT on the advance is accepted for deduction;

28th of February
DEBIT 26 (44) CREDIT 60
- 250 rubles. - reflects the cost of operator services in February;

DEBIT 19 CREDIT 60
- 45 rubles. - VAT for the services rendered by the fiscal data operator is taken into account;

DEBIT 68 subaccount "Calculations for VAT" CREDIT 19
- 45 rubles. - VAT on services for February is accepted for deduction;

DEBIT 76 subaccount "VAT on advances issued" CREDIT 68 subaccount "Calculations for VAT"
- 45 rubles. - VAT, previously accepted for deduction from the advance, has been restored.

Important!
It is dangerous to make three payments through account 70 "Payments with personnel for labor"

Modernized KKT

A company can buy an online checkout or upgrade its model to the new order. Is it possible to upgrade, the manufacturer of the KKT will tell you. The upgrade costs will include the manufacturer's services and the cost of the fiscal accumulator. This is a new, more modern, analogue of electronic protective tape (EKLZ).

Accounting for the cost of modernizing the cash desk depends on its initial cost. If the box office cost more than 40,000 rubles. and you took it into account as a fixed asset, then the costs of modernization will be attributed to the increase in its cost. If the box office cost 40,000 rubles. maximum and you took it into account as a low-value property, then take into account the cost of modernization in current costs.

Example How to reflect the modernization of the cash register in accounting

In February 2017, the company entered into an agreement with the manufacturer of KKT for the modernization of the cash register for the new procedure. The company registered it as a fixed asset in April 2016. The initial cost of the cash desk was 42,000 rubles. Term useful use - 70 months. The monthly depreciation amount is 600 rubles. (42,000 rubles: 70 months). In May 2016 - February 2017, depreciation amounted to RUB 6,000. (600 rubles × 10 months). The cost of modernization services is 2360 rubles, including VAT - 360 rubles. The cost of the fiscal accumulator is 5900 rubles, including VAT - 900 rubles.

The modernization act was signed on February 20. The company received the invoice on 21 February. The company paid for services and a fiscal accumulator on February 22. The useful life has not changed since the upgrade.

The company's accountant made the entries:

February 20th
DEBIT 10 CREDIT 60

DEBIT 08 subaccount "Modernization of fixed assets" CREDIT 10
- 5000 rubles. - reflects the cost of installing a fiscal accumulator;

DEBIT 08 subaccount "Modernization of fixed assets" CREDIT 60

DEBIT 19 CREDIT 60

DEBIT 01 CREDIT 08 subaccount "Modernization of fixed assets"
- 7000 rubles. (5000 + 2000) - the initial cost of the checkout has been increased;

21 february
DEBIT 68 subaccount "Calculations for VAT" CREDIT 19

February 22
DEBIT 60 CREDIT 51
- 8260 rubles. (2360 + 5900) - paid for services for modernization of the cash register and fiscal accumulator;

March 31
DEBIT 26 (44) CREDIT 02
- 716.67 rubles ((42,000 rubles + 7,000 rubles - 6,000 rubles): (70 months - 10 months)) - depreciation was charged on the cash register.

Let's change the example and assume that the initial cost of the cash register was 35,000 rubles. The company considered the cash desk not as a fixed asset, but as a low-value property. Then the accountant will reflect the modernization in accounting as follows:

February 20th
DEBIT 26 (44) CREDIT 60
- 2000 rubles. - reflects the costs of services for modernizing the cash desk;

DEBIT 10 CREDIT 60
- 5000 rubles. - purchased a fiscal accumulator;

DEBIT 26 (44) CREDIT 10
- 5000 rubles. - written off the costs of the fiscal accumulator;

DEBIT 19 CREDIT 60
- 1260 rubles. (360 + 900) - VAT on modernization and fiscal accumulator is included;

21 february
DEBIT 68 subaccount "Calculations for VAT" CREDIT 19
- 1260 rubles. (360 + 900) - VAT is accepted for deduction;

February 22
DEBIT 60 CREDIT 51
- 8260 rubles. (2360 + 5900) - paid for services for modernizing the cash register and fiscal accumulator.

Tax for one company was paid by another

From January 1, 2017, companies have the right to pay insurance premiums for each other. Similar rules for taxes have been in effect since November 30, 2016 (clause 1 of article 45 of the Tax Code of the Russian Federation). The director or employee can transfer taxes and fees for the organization from a personal account, a third-party company, etc. Tax Code it was said that the taxpayer or the agent himself transfers the money to the budget, and no third parties were mentioned. Therefore, it was difficult to prove, for example, that the director was entitled to pay tax on the company.

Taxes that the counterparty or employee paid for you, post through account 76 "Settlements with different debtors and creditors". Use it if you transfer tax for another organization.

ExampleHow to take into account the tax that another organization paid for one company

LLC "Alpha" buys goods from LLC "Vega". On January 10, Vega shipped goods worth 250,000 rubles.

The accountant made the entries:

10 january
DEBIT 62 CREDIT 90 subaccount "Revenue"
- 250,000 rubles. - goods were shipped to the warehouse of OOO Alpha;

DEBIT 90 subaccount "VAT" CREDIT 68 subaccount "Calculations for VAT"
- 38,135.59 rubles. (RUB 250,000 × 18: 118) - VAT on proceeds is included.

Vega's accountant has calculated the income tax for 2016. It turned out 200,000 rubles, of which 20,000 rubles. - to the federal budget, and 180,000 rubles. - to the regional. Vega transferred the tax to the federal budget on February 14, 2017:

December 31, 2016
DEBIT 99 CREDIT 68 subaccount "Calculations of income tax"
- 200,000 rubles. (180,000 + 20,000) - income tax for 2016 was charged;

The 14th of February
DEBIT 68 subaccount "Calculations of income tax" CREDIT 51
- 20,000 rubles. - income tax was transferred to the federal budget.

There was no money to pay the tax to the regional budget. The director of "Vega" asked for help from LLC "Alpha". The counterparty agreed to send the money to the budget, provided that it would be credited as payment for the goods. The tax was paid on February 15th. The offset agreement was drawn up on February 17. Vega's accountant made the entries:

February, 15
DEBIT 68 subaccount "Calculations of income tax" CREDIT 76
- 180,000 rubles. - income tax for LLC "Vega" was transferred to the regional budget from the account of LLC "Alpha";

February 17
DEBIT 76 CREDIT 62
- 180,000 rubles. - the payment of income tax is credited to pay off the debt for goods.

For the goods, LLC "Alpha" will pay LLC "Vega" only 70,000 rubles. (250,000 - 180,000). The accountant of LLC Alpha reflected in the accounting the payment of tax for LLC Vega:

February, 15
DEBIT 76 CREDIT 51
- 180,000 rubles. - the income tax was transferred to the regional budget for Vega LLC;

February 17
DEBIT 60 CREDIT 76
- 180,000 rubles. - the payment of income tax for LLC "Vega" was offset against the debt for goods.

A simplified company pays the minimum tax

KBK for the minimum tax was canceled. Now all payments under simplified taxation at the “income minus expenses” object must be credited to one BCC - 18210501021 011000110. Therefore, there is no longer a need to enter different sub-accounts for the regular tax and the minimum tax on account 68 “Calculations of taxes and duties”. And advances, and ordinary tax, and the minimum tax can be reflected in one general subaccount "Simplified calculations".

Example How to take into account advances and the minimum simplified tax

The company applies a simplification with the object “income minus expenses”. In 2017, the accountant calculated the tax advances on an accrual basis:

• at the end of the first quarter - 4000 rubles;
• based on the results of the first half of the year - 14,000 rubles;
• following the results of 9 months - 20,000 rubles.

The company listed the advances:

• at the end of the first quarter - April 17;
• at the end of the half-year - July 24;
• based on the results of 9 months - October 16.

At the end of 2017, the company reached the minimum tax of 15,000 rubles. The company did not transfer it to the budget, and left the overpayment of advances for the future. The accountant made the entries:

March 31

- 4000 rubles. - accrued tax advance for the 1st quarter;

17 april

- 4000 rubles. - the advance payment for the tax for the 1st quarter was transferred;

30 June
DEBIT 99 CREDIT 68 subaccount "Simplified calculations"
- 10,000 rubles. (14,000 - 4,000) - a tax advance was charged for the six months;

July 24
DEBIT 68 subaccount "Simplified calculations" CREDIT 51
- 10,000 rubles. - the advance payment for the tax for the six months was transferred;

September 30th
DEBIT 99 CREDIT 68 subaccount "Simplified calculations"
- 6000 rubles. (20,000 - 4,000 - 10,000) - a tax advance was charged for 9 months;

16 october
DEBIT 68 subaccount "Simplified calculations" CREDIT 51
- 6000 rubles. - an advance payment of tax for 9 months was transferred;

31th of December
DEBIT 99 CREDIT 68 subaccount "Simplified calculations"
- 5000 rubles. (4000 + 10,000 + 6000 - 15,000) - overpaid tax advances have been reversed

We paid the professional standard exam for the accountant

Since January 1, 2017, the cost of the exam according to the professional standard, which the company pays to the employee, is not subject to personal income tax (clause 21.1 of article 217 of the Tax Code of the Russian Federation). Exam fees are the cost of regular activities. If the accountant paid for the exam himself, and the company compensated this amount, then reflect it on account 73 "Settlements with personnel for other operations."

Example How to reflect in accounting the payment of the accounting professional standard

On February 20, the company paid the chief accountant for an examination for compliance with the professional accounting standard. The cost of the exam is 22 420 rubles, including VAT - 3420 rubles. The qualification assessment center issued an act and invoice on March 1. The act was signed on the same day.

In accounting, the company made the following entries:

February 20th
DEBIT 60 CREDIT 51
- 22 420 rubles. - the cost of the exam has been paid;

March 1
DEBIT 26 (44) CREDIT 60
- 19,000 rubles. - the cost of assessing the qualifications of an accountant is reflected in expenses;

DEBIT 19 subaccount "Calculations for VAT" CREDIT 60
- 3420 rubles. - VAT included on the cost of services of the qualification assessment center;

DEBIT 68 subaccount "Calculations for VAT" CREDIT 19
- 3420 rubles. - VAT is accepted for deduction.

Let's change the conditions of the example. Suppose that the accountant paid for the exam himself, and the company compensated him for these expenses on February 20. Then the postings will be different:

February 20th
DEBIT 73 CREDIT 50 (51)
- 22 420 rubles. - compensation was paid to the employee;

March 1
DEBIT 26 (44) CREDIT 73
- 22 420 rubles. - reimbursement of expenses for assessing the qualifications of an employee is taken into account in expenses for ordinary activities.

The main function of a chart of accounts for accounting is to track and record the business of a firm. This article will discuss its structure and the correct organization of analytical accounting. Also, our specialists will tell you about the changes in the chart of accounts that are relevant in 2017.

What is a chart of accounts for accounting in 2017?

For 2017, such a document as a chart of accounts for accounting is approved by order No. 94n of the Ministry of Finance. It serves as a basis for the firm to develop its similar document - a work plan. This is agreed with PBU No. 1/2008, namely in paragraph 4 of accounting policies organizations. An accounting officer who deals with these issues should pay attention, first of all, to the specifics of the company's business activities. After drawing up, the work plan in mandatory reflected in accounting policies.

Working chart of accounts for accounting in 2017

By its structure, the chart of accounts for accounting in 2017 is an ordered system of coded strings for generalized information about the work of the company, which is expressed in monetary terms.

Mandatory for use is a single chart of accounts, which is approved in accordance with the orders of the Ministry of Finance of our state (in 2017 it is No. 94n of 10/31/2000). It must be used by companies of all forms of ownership, in addition to budget and credit.

This unified chart of accounts is the basis for a company to develop an individual working chart of accounts. But when compiling it, several requirements should be taken into account:

accounting regulations;

NK of our state;

Civil Code of the Russian Federation;

the specifics of entrepreneurial activity.

The development of such a chart of accounts for a company for working use is defined as an appendix to its accounting policy, and must be approved by order by the management of this company.

Info table: accounts and sub-accounts for planning accounting for 2017

The main sections of the chart of accounts of accounting in 2017

Let's take a closer look at all sections of the chart of accounts for accounting in 2017.

Section No. 1 - assets of non-current type (they define the company's property, which includes funds of the main type + assets of intangible type + profitable investments in valuables of a material nature + operations related to purchases, disposal and construction of assets), basic accounting accounts - "01" - "05", "07" - "09".

Section No. 2 - production-type stocks (these are assets that participate in the production process once, while transferring their price value to manufactured products also once and in full), main accounting accounts - "10" - "11", " 14 "-" 16 "," 19 ".

Section No. 3 - production costs (accounting for all costs that are associated not only with the manufacture of products, but also with their sale, this applies to works and services), main accounting accounts - "20" - "21", "23 "," 25 "-" 26 "," 28 "-" 29 ".

Section No. 4 - finished goods / products (this section includes that part of inventories of a material-production nature that are directly intended for subsequent sale), main accounting accounts - "40" - "46".

Section No. 5 - cash (the available cash is entered here, as well as their movement (both in rubles and in foreign currency) - on accounts, in cash desks, securities, payment documentation), main accounting accounts - "50" - " 52 "," 55 "," 57 "-" 59 ".

Section No. 6 - settlements (such calculations should include both on-farm, and with legal entities, and with individuals), basic accounting accounts - "60", "62" - "63", "66" - "73", "75" - "77", "79".

Section 7 - capital (this section includes all types of capital + shares + profit that remained unallocated (it is called uncovered loss) + targeted financial resources), basic accounting accounts - "80" - "84", "86".

Section No. 8 - the financial result of the activity (the final result of the company's business activity + income + expenses is entered here), the main accounting accounts are "90" - "91", "94", "96" - "99".

Accounting accounts in 2017: active, passive, active-passive

Accounting accounts in 2017 are grouped by the value of three parameters:

debit (Dt - arrival);

credit (CT - expense);

Now a little about the characteristics of the accounts themselves:

active - show the state of the company's property, the balance in this case is debit (although it can be incoming and outgoing);

passive - reflect information about the origin and formation of this property, including obligations on it (Dt shows a decrease money, Кт - an increase in funds, the balance in this case is credit, indicating the amount of capital and liabilities);

active-passive - intended for settlements that are made with debtors and creditors (the balance can be both debit and credit, while Dt is an increase accounts receivable and a decrease in accounts payable, CT - inverse indicators of debt).

How to organize analytical accounting correctly?

Analytical accounting helps to ensure all understanding of the recorded information. It depends on several factors:

Availability of automation of this accounting.

The level of this automation.

Software capabilities.

For analytical accounting, information is recorded:

to the help documentation;

to the structure of accounts / sub-accounts.

Can changes and additions be made to the working chart of accounts of accounting during 2017?

According to Russian legislation, in 2017, changes and additions cannot be made to the working chart of accounts, which was specially created for the accounting of the company, during the annual period. This is due to the fact that the facts on the company's economic activity (at the beginning of the reporting period and its end) may not coincide.

Planned changes for 2017

For 2017, several innovations are planned that relate to accounting:

About a single coding of accounts and accounting lines.

About the chart of accounts, which will be supplemented.

What information should be entered in 2017 in the working chart of accounts for accounting?

In 2017, it is imperative to enter a list of analytical accounts in the company's working chart of accounts. If there is none, then the principles of maintaining such accounting should be prescribed in the accounting policy of the company.

Analytical accounting is needed to provide information in a detailed form. Similar instructions are given in the Instructions to the Chart of Accounts. Consider this with a specific example: account "01" - fixed assets, in the analytics section is kept for individual inventory objects, and account "10" - materials for individual items, for example, grades or sizes.

The company's management in its accounting policy must indicate those elements for which analytical accounting will be carried out, indicating the accounts. These indicated accounts do not need to be numbered, as additions can be made. If there is such a numbering, they will be indicated as subaccounts in the working chart of accounts. This is useful mainly for aggregated analytical accounts. For example, account "01" may contain sub-accounts depending on the type of object - real estate, vehicles and under.

A fragment from the accounting policy of the company: working chart of accounts (relevant for 2017)

The ratio of accounting accounts and balance sheet items

The balance sheet should be filled out, taking as a basis the balances of accounting accounts for a certain reporting date (including at the end of the two previous annual reporting periods). For example: for 2016 - account balances are entered into the balance sheet at the end of the named year (in our case, 2016), as well as on 12/31/15 and 12/31/14.

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

Due to the importance of the data provided by accounting, its regulation is carried out at several levels, including legislation. 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 the current accounting system and bring it closer to 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 on the basis of the use of the double entry principle (that is, 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 goods, expenses, etc.

This type of account is characterized by the following: the balance is shown by debit (asset), the increase occurs by debit, decrease by the credit of the account, the total balance is calculated by adding the balance at the beginning and turnover of the debit of the account and subtracting the credit turnover from their sum.

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

These accounts are characterized by the following: the balance is shown on the loan, the increase occurs on the loan, and the decrease on the debit of the account, the total 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 credit and on debit of the account immediately. These are usually accounts reflecting settlements with suppliers, customers, personnel, budget, etc.
• Accounts where the balance can only be active or only passive. First of all, these include financial performance accounts.

Accounting chart of accounts 2019 with explanations and postings

Section I. Non-current assets

Section II. Productive reserves

Section III. Production costs

Section IV. Finished products and goods

Section V. Cash

Section VI. Calculations

Section VII. Capital

Section VIII. Financial results

Off-balance sheet accounts

Sections of the chart of accounts of accounting in 2017

Section I " Fixed assets»- property of the organization, which includes fixed assets, intangible assets, profitable investments in tangible assets, operations for the acquisition, disposal and construction of assets.

Accounting accounts - 01, 02, 03, 04, 05, 07, 08, 09

Section II "Inventories" - assets that take part in the production process only once, transferring their value to the manufactured product once, in full.

Accounting accounts - 10, 11, 14, 15, 16, 19

Section III "Production costs" - costs associated with the production and sale of products (works, services).

Accounting accounts - 20, 21, 23, 25, 26, 28, 29

Section IV "Finished goods and goods" - part of the inventory held for sale.

Accounting accounts - 40, 41, 42, 43, 44, 45, 46

Section V "Cash" - the presence and movement of cash in rubles and foreign currency on accounts, at the cash desk, in securities, in payment and cash documents.

Accounting accounts - 50, 51, 52, 55, 57, 58, 59

Section VI "Settlements" - with legal, individualsand also on-farm settlements.

Accounting accounts - 60, 62, 63, 66, 67, 68, 69, 70, 71, 73, 75, 76, 77, 79

Section VII "Capital" - all types of capital, shares, retained earnings (uncovered loss), targeted financing.

Accounting accounts - 80, 81, 82.83, 84, 86

Section VIII " Financial results»- income and expenses of the organization, the final result of the activity.

Accounting accounts - 90, 91, 94, 96, 97, 98, 99

Active and passive accounting accounts in 2017

A distinctive characteristic of the grouping of accounts as active, passive and active-passive is the value of debit, credit and balance.

Active accounting accounts in 2017 reflect the state of the property of the organization. The following abbreviations are used: debit - DT, credit - CT. For Dt - income, for Kt - expense, the balance, both incoming and outgoing, is always debit.

Passive accounting accounts are designed to reflect information about the sources of formation of property and obligations. For Dt - a decrease in funds, for CT - an increase in funds, the balance is always credit, shows the amount of capital and liabilities.

Active-passive accounts used for settlements with debtors and creditors can have both a debit and a credit balance, because take into account both property and sources of education. According to Dt, an increase in accounts receivable and a decrease accounts payable, for CT - on the contrary.

Organization of analytical accounting

Analytics allows you to provide the necessary completeness and depth of information. Depends on the availability and level of accounting automation, software capabilities.

Basic analytical data can be:

1. Submitted to directories;

2. Be reflected in the structure of accounts and subaccounts.

Changes and additions to the working chart of accounts of accounting during 2017

In the working chart of accounts of accounting in 2017, the organization cannot be changed and supplemented during the year, since the comparability of the facts of economic activity at the beginning and end of the period disappears.

In 2017, it is planned to complete the draft changes affecting the field of accounting:

1. Unified coding of accounting accounts and lines accounting statements.

2. The chart of accounts of accounting will be supplemented by accounts.

What needs to be registered in the working chart of accounts of accounting in 2017

In the working chart of accounts, in addition to general, synthetic, accounts, a list of analytical accounts must be provided. Or at least the principles of analytical accounting should be spelled out in your accounting policy.

Analytical accounting is maintained in order to present information in a more detailed form. The Instructions to the Chart of Accounts say exactly what elements you need to organize analytical accounting for each account. For example, on account 01 "Fixed assets", the analytics is carried out for individual inventory objects. And on account 10 "Materials" - by individual names (types, grades, sizes, etc.).

In the accounting policy, we repeat, you can simply indicate which elements are used for analytical accounting on a particular account. Analytical accounts should not be numbered with a large number of them, because the elements can be constantly replenished, and such a numbering will simply be unrealistic. If you number analytical accounts, then indicate them as subaccounts in the working chart of accounts. It is advisable to do this in relation to aggregated analytical accounts. So, for example, on account 01, you can create sub-accounts for the types of objects: "Real estate", "Transport", "Computers", etc.

Issued "(Instructions for the Application of the Chart of Accounts for the Accounting of Financial and Economic Activities of Organizations, approved by the Order of the Ministry of Finance of Russia from ... (Instructions for the use of the Chart of accounts for accounting of financial and economic activities of organizations, approved by the Order of the Ministry of Finance of Russia from ...