Account 05 “Depreciation of intangible assets” is used to account for accrued depreciation on intangible assets. Depreciation of intangible assets is the transfer of the cost of intangible assets (in parts) to costs, selling expenses. That is, the cost of intangible assets will be included in the cost of manufactured products.
Account 05, passive account. The balance is always in credit. The loan reflects the accrual of depreciation on intangible assets. By debit, write-off of accrued depreciation upon disposal of intangible assets. 05 The account is not reflected in the balance sheet, the balance of account 05 is subtracted from account 04 (balance) and reflected in the line “intangible assets” ASSETS.
Standard wiring:
- Debit 26 Credit 05-Accrued depreciation to administrative expenses.
- Debit 20 Credit 05-Accrued depreciation on intangible assets used in production. products.
- Debit 44 Credit 05-Accrued depreciation on intangible assets used for the sale of products and goods.
Methods for calculating depreciation are regulated by PBU 14/07. In accordance with PBU, there are 3 methods for calculating depreciation:
- Linear method
- Method for reducing balance.
- Proportional to the number of products produced.
The chosen depreciation method must be specified in the accounting policy. Depreciation begins accruing from the next month after the month of commissioning and ends from the next month after the month of disposal of intangible assets. (For example, intangible assets purchased in January, depreciation will begin to be accrued in February, or intangible assets disposed of in January, depreciation will be accrued for January, but not from February)
Let's look at each of these methods:
What is a chart of accounts
A unified chart of accounts of a government institution (CA) is needed to systematize accounting registers according to quantitative, group and digital values, depending on the object of accounting and the target functioning of a particular organization. It is the link between accounting indicators and financial statements. The plan combines those accounts that are used in operations directly related to the financial and economic activities of enterprises. All reflected information is used to analyze the functioning of institutions and forecast its further financial development.
The plan is used in accounting for absolutely all organizations, regardless of their form of ownership. The following types are distinguished according to the types of economic entities:
- register for business entities;
- for budgetary institutions;
- accounts for credit institutions.
Each PS created for different types of economic entities reflects data grouped in accordance with the sectoral and organizational specifics of the institutions. Intersectoral ministries and departments are responsible for the content and regulatory regulation of the document. For each type of institution, its own instructions for use have been developed, which provide details of accounts and subaccounts to them.
The plan aims to:
- to simplify and create a unified accounting methodology;
- ensuring variability in records of similar operations;
- improvement of control measures regulating the correctness of accounting transactions;
- generalization of similar indicators obtained from various sources both at the enterprise and across regions and the country as a whole;
- streamlining the preparation of accounting documentation, interim and final reporting;
- reducing errors in invoice correspondence.
Diagram and structure
The balance sheet in accounting creates the state of the property and the sources that form it for a specified period (for example, the first day of the month). Owners and directors of the company who supervise and manage business operations should have indicators of the movement of property and sources of income. These indicators can be obtained using an accounting system.
Accounts are a local system that is formed as a result of the influence of business transactions. The system performs accounting and control of the movement and availability of accounting objects. Each accounting object must have its own account, which is a store of data about the business processes carried out in the company.
Economic influences on the accounting object differ only in two directions - decrease or increase, which are visible in the balance sheet summary of data.
The account itself is divided into two informative sections, called Dt and Kt. Each direction, depending on the indicated object, is used to take into account changes that are directed towards decreasing or increasing the primary indicator of the state of the accounting object.
Any account, both active and passive, requires the following data:
- initial balance or balance (Сн);
- standards that lead to a decrease or increase in the primary balance, the final indicators of which for each side (Dt and Kt) are called turnover (V) (debit and credit turnover, respectively);
- the final balance (balance - Sk), indicating the state of the object of accounting supervision at the end of the reporting period.
Who is required to use the chart of accounts?
All economic entities that maintain accounting records are required to apply the chart of accounts. Exemptions are provided only for individual entrepreneurs and private practitioners. Other commercial firms, government agencies and enterprises are required to maintain accounting.
But merchants also have the right to organize accounting as part of their activities. There is no prohibition on conducting. Individual entrepreneurs make decisions independently. If accounting is necessary, you will have to comply with the current rules:
- Develop and approve accounting policies.
- Appoint responsible persons.
- Maintain primary and accounting documentation.
- Conduct audits, inventories and inspections.
- Prepare financial statements.
Some economic entities have the right to conduct accounting in a simplified form. For example, non-profit organizations, small businesses, representatives of Skolkovo. But even the transition to a simplified method does not exempt you from using a single PS.
IMPORTANT!
The use of a chart of accounts is mandatory for all economic entities that must maintain accounting records. There are no exceptions even for simplifiers.
Plan for state employees
The unified chart of accounts for accounting in budgetary institutions for 2022 is regulated by Order of the Ministry of Finance of Russia No. 157n dated December 1, 2010. Instruction 157n regulates the financial and economic activities of institutions operating in the Russian budget system.
All budgetary organizations are divided into autonomous, budgetary and state-owned. For each structure, various regulations have been approved that are responsible for accounting within a given organizational form:
- Order of the Ministry of Finance of the Russian Federation No. 162n dated December 6, 2010 - for government institutions, extra-budgetary funds and government bodies;
- order No. 174n dated December 16, 2010 - for BU;
- order No. 183n dated December 23, 2010 - for AU.
Clause 21 of Order No. 157n of the Ministry of Finance states what a budget accounting chart of accounts is (with explanations and entries) - this is a register used by government agencies, extra-budgetary funds and government bodies. That is, those organizations that operate within the framework of order 162n.
IMPORTANT!
The Ministry of Finance approved changes to Order 162n (Order of the Ministry of Finance No. 246n dated October 28, 2020). Now, when maintaining budget accounting, business transactions are reflected in the accounts of the working PS, approved by the institution as part of the formation of the institution’s accounting policy, using the financial security code in the 18th digit of the account number. When financed from the budget of the Russian Federation - code 1, from funds at temporary disposal - 3. This rule is used starting from 01/01/2021. Another important innovation is accrual accounting. According to the rules of this method, all operating results are recognized upon completion of transactions.
All other state employees use accounting software in their work. This difference arose in connection with the possibility of budgetary and autonomous institutions conducting business activities and receiving income from it (clauses 2, 3 of Article 298 of the Civil Code of the Russian Federation). Budgetary organizations formulate a work plan based on instruction No. 157n. The numbering of working accounts consists of 26 digits, which reflect the analytical accounting code, the type of cash security, the synthetic accounting account code and the code of the financial and economic transaction according to KOSGU.
The budget plan consists of balance sheet and off-balance sheet accounts. It is carried out in accordance with funding sources: budgetary and extra-budgetary.
Rules for maintaining accounts
It should be understood that the report on financial accounts is submitted based on a certain procedure.
The main characteristic of an active-passive account is that it can be heterogeneous. So, on an active-passive account, the balance can be expressed as a credit or a debit, depending on the situation. Therefore, the balance on synthetic accounts can be determined solely by the final accounting on second-order accounts, as well as on accounts intended for detailed and specific information about the presence, condition and movement of funds and their sources in synthetic accounts, in other words, on analytical accounts.
It is necessary to understand that it is impossible to expand the balance on analytical accounts, however, it can change, that is, for one period it can be debit, and for another – credit. In case of full repayment of obligations, such an account may already be successfully closed. It follows that the sequence of calculations may change based on the instructions for using charts of accounts.
The balance can be expanded on a synthetic active-liability account, provided that there is a balance on both sides of the chart of accounts. Similarly, if a particular form has debts to suppliers or customers, they are reflected in the credit of this account, which is open for accounting, and such debt can be repaid by debiting the corresponding account. But when a receivable is detected, the entire process of repayment occurs on the credit of a specific account.
Structure of the budgetary chart of accounts
The structure of the budget plan is presented in the following sections:
| Chart of accounts section | Contents of accounts | Account code, example |
| Non-financial assets | The “Non-financial assets” section reflects information about all non-current assets of an economic entity. The section includes accounting for the following objects:
New groups:
| 0 101 05 000 “Vehicles” - generation of information on the initial cost of vehicles owned (operably managed) by the enterprise. 0 108 51 000 “Real estate that constitutes the treasury” - reflects the initial cost of real estate located in the treasury. No depreciation is charged on such property. Also, for assets located in the treasury, there is no provision for the allocation of particularly valuable and other property. |
| Financial assets | The “Financial Assets” section accumulates information about all current assets of the institution. Current assets are understood not only as funds in the cash desk and current accounts of an institution, but also as investments in financial assets, advances and receivables. The section includes the following groups:
| 0 201 11 000 “Cash in the institution’s accounts” - discloses information about the availability of finances in current accounts opened with the body providing cash services to the entity (in rubles and foreign currency). 0 205 31 000 “Calculations for income from the provision of paid services (work).” It accrues income from business and other income-generating activities. |
| Liabilities | The “Obligations” section discloses data on accepted obligations:
| 0 302 11 000 “Payroll calculations” - reflects the amount of accrued wages in favor of employees working under an employment contract. 0 302 21 000 “Settlements for communication services” - reflects accounts payable arising under contracts for the provision of communication services. 0 303 01 000 “Calculations for personal income tax” - records data on tax deductions made from the salaries of employees of the organization and from other taxable income. |
| Financial results | A special section “Financial result” is used to reflect income and expenses based on the results of the activities of an economic entity for a certain period. Detailing by time intervals is provided. Information is grouped according to the results of the current period, previous years and future periods. | 0 401 10 000 “Current period income” - used to calculate the institution’s income due in the current financial year. 0 401 28 000 “Expenses of the financial year preceding the reporting year” - discloses information about incurred expenses of the previous period. |
| Authorization of expenses | The registers in the “Authorization of Expenses” section disclose accounting information on:
| 0 501 11 000 “Adjusted LBO” - reflects the amount of completed limits of budget obligations within the current financial year. |
What are active and passive accounting accounts?
Simply put, active financial accounting accounts are those accounts that specialize in accounting for all of a company's assets. While passive type accounts are accounting accounts that are designed to account for the organization’s liabilities, that is, its own funds: capital, reserves and other liabilities.
Based on a more significant difference, it can be noted that active accounting is created to account for the following items:
- Tangible and intangible property of the organization. This includes the company's fixed assets, its inventories and intangible assets.
- Cash in all forms, that is, in paper cash and in current accounts and bank deposits;
- costs associated with the production of the product, work in progress, semi-finished products;
- Various financial investments: short-term and long-term.
Due to the fact that active accounts involve accounting for the property and finances of the enterprise, the balances on such accounts can be exclusively in debit, that is, have a positive value.
The sources of creation of a company's assets reflect the liability side of the financial balance sheet. So, passive accounts are:
- capital of an economic entity;
- obligations assumed by the enterprise to be fulfilled;
- loan, credit and loans received;
- additional expenses, for example, depreciation;
- reserve funds for unfavorable debts.
Accordingly, the passive account has an exclusively credit balance at the end of the reporting period, and the debit balance on the passive account informs about errors in accounting. An increase in the coefficients on a passive account, as a rule, is formalized using credit turnover, and a reduction in the number of liabilities, capital or writing off necessary expenses is considered an operation to debit the passive account.
In the financial balance sheet, passive accounts respectively determine the section - liability. The generated balances at the end of the reporting period are distributed along certain lines of the liability side of the financial balance sheet, in accordance with the current rules for the formation of financial statements.
Active-passive accounts are also used when working with various invoices. In addition, they can highlight settlements with participants in business relationships.
It happens that some financial accounts contain credit or debit balances. Such accounts are also called active-passive. This may include accounting accounts that are capable of reflecting information about settlements with consumers or suppliers. It follows from this that during the shipment of any goods to the consumer, a receivable is created in the accounting account, and when the supplier receives a certain advance payment from the same buyer, an account payable is created in the accounting account.
It is worth considering that some financial accounts cannot be categorically classified as active or passive. For example, account 60, which is aimed at settlements with persons involved in supplies and contractors. The debit of such an account indicates a reduction in credit debt, that is, a liability, as well as an increase in receivables, in other words, an asset. In the same way, using the credit of accounting account 62, aimed at settlements with buyers and customers, it is possible to trace financial transactions that create not only an asset, but also a liability.
For example, if an enterprise bought products, but did not have time to pay for them, this means that on credit 60 of the account, the buyer has a payable debt to pay for goods or services. However, if the company gave an advance to the person supplying the products, then before the goods and materials are delivered on the debit of account 60, a receivable will appear. First we are talking about the passive accounting account, and then about the active one. Based on the fact that account 60 is directly related to certain economic aspects, this account is considered active-passive.
As a rule, it is customary to distinguish two main types of active-passive accounting accounts, namely:
- with one-sided balance;
- with a bilateral balance.
An active-passive accounting account with a one-sided balance implies a debit or credit balance. A striking example is account 99, which implies the company's profits and losses. So, if an organization’s total income significantly exceeds the amount of production and other expenses, then the difference between these amounts gives net profit; accordingly, the balance is considered a credit balance, because the credit turnover exceeds the debit one. Income is the main source of creation of tangible and intangible property of the company, which is visible in the liability side of the balance sheet. However, if losses occur in the organization, then the balance of the accounting account is considered debit, because the debit turnover is greater than the credit turnover.
An active-passive accounting account with a two-way expanded balance indicates simultaneously both a debit and a credit balance. An example is account 76, indicating settlements with various debtors and creditors. In this case, the debit balance refers to the debts of the company's counterparties to it, in other words, accounts receivable, while the credit balance refers to accounts payable. Thus, debit entries in such an account mean an increase in accounts receivable or, conversely, a decrease in the organization’s debt, which it must repay.
Chart of accounts for budgetary and government institutions
Current table of budget accounting accounts in 2022 for state and budgetary institutions according to instruction 157n:
| Balance account name | Synthetic account of an accounting object | Group name | ||
| Synthetic | Analytical | |||
| Group | View | |||
| 1 | 2 | 3 | 4 | 5 |
| NON-FINANCIAL ASSETS | 1 0 0 | 0 | 0 | |
| Fixed assets | 1 0 1 | 0 | 0 | |
| 1 0 1 | 1 | 0 | Fixed assets - real estate of the institution | |
| 1 0 1 | 2 | 0 | Fixed assets - especially valuable movable property of an institution | |
| 1 0 1 | 3 | 0 | Fixed assets - other movable property of the institution | |
| 1 0 1 | 9 | 0 | Fixed assets - other movable property of the institution | |
| 1 0 1 | 0 | 1 | ||
| 1 0 1 | 0 | 2 | ||
| 1 0 1 | 0 | 3 | ||
| 1 0 1 | 0 | 4 | ||
| 1 0 1 | 0 | 5 | ||
| 1 0 1 | 0 | 6 | ||
| 1 0 1 | 0 | 7 | ||
| 1 0 1 | 0 | 8 | ||
| Intangible assets | 1 0 2 | 0 | 0 | |
| 1 0 2 | 2 | 0 | Intangible assets - especially valuable movable property of an institution | |
| 1 0 2 | 3 | 0 | Intangible assets - other movable property of the institution | |
| Non-produced assets | 1 0 3 | 0 | 0 | |
| 1 0 3 | 1 | 0 | Non-produced assets - real estate of the institution | |
| 1 0 3 | 3 | 0 | Non-produced assets - other movable property | |
| 1 0 3 | 9 | 0 | Non-produced assets - as part of the grantor's property | |
| 1 0 3 | 0 | 1 | ||
| 1 0 3 | 0 | 2 | ||
| 1 0 3 | 0 | 3 | ||
| Depreciation | 1 0 4 | 0 | 0 | |
| 1 0 4 | 1 | 0 | Depreciation of the institution's real estate | |
| 1 0 4 | 2 | 0 | Depreciation of particularly valuable movable property of the institution | |
| 1 0 4 | 3 | 0 | Depreciation of other movable property of the institution | |
| 1 0 4 | 4 | 0 | Depreciation of rights of use of assets | |
| 1 0 4 | 5 | 0 | Depreciation of property constituting the treasury | |
| 104 | 6 | 0 | Amortization of rights to use intangible assets | |
| 1 0 4 | 9 | 0 | Depreciation of the property of an institution in a concession | |
| 1 0 4 | 0 | 1 | ||
| 1 0 4 | 0 | 2 | ||
| 1 0 4 | 0 | 3 | ||
| 1 0 4 | 0 | 4 | ||
| 1 0 4 | 0 | 5 | ||
| 1 0 4 | 0 | 6 | ||
| 1 0 4 | 0 | 7 | ||
| 1 0 4 | 0 | 8 | ||
| 1 0 4 | 0 | 9 | ||
| 1 0 4 | 2 | 9 | ||
| 1 0 4 | 3 | 9 | ||
| 1 0 4 | 4 | 9 | ||
| 1 0 4 | 5 | 1 | ||
| 1 0 4 | 5 | 2 | ||
| 1 0 4 | 5 | 4 | ||
| 1 0 4 | 5 | 9 | ||
| Material reserves | 1 0 5 | 0 | 0 | |
| 1 0 5 | 2 | 0 | Material reserves are particularly valuable movable property of an institution. | |
| 1 0 5 | 3 | 0 | Material reserves - other movable property of the institution | |
| 1 0 5 | 0 | 1 | ||
| 1 0 5 | 0 | 2 | ||
| 1 0 5 | 0 | 3 | ||
| 1 0 5 | 0 | 4 | ||
| 1 0 5 | 0 | 5 | ||
| 1 0 5 | 0 | 6 | ||
| 1 0 5 | 0 | 7 | ||
| 1 0 5 | 0 | 8 | ||
| 1 0 5 | 0 | 9 | ||
| Investments in non-financial assets | 1 0 6 | 0 | 0 | |
| 1 0 6 | 1 | 0 | Investments in real estate | |
| 1 0 6 | 2 | 0 | Investments in particularly valuable movable property | |
| 1 0 6 | 3 | 0 | Investments in other movable property | |
| 1 0 6 | 4 | 0 | Investments in financial lease objects | |
| 1 0 6 | 6 | 0 | Investments in the rights to use intangible assets | |
| 1 0 6 | 0 | 1 | ||
| 1 0 6 | 0 | 2 | ||
| 1 0 6 | 0 | 3 | ||
| 1 0 6 | 0 | 4 | ||
| Non-financial assets in transit | 1 0 7 | 0 | 0 | |
| 1 0 7 | 1 | 0 | The institution's real estate is in transit | |
| 1 0 7 | 2 | 0 | Particularly valuable movable property of the institution is in transit | |
| 1 0 7 | 3 | 0 | Other movable property of the institution in transit | |
| 1 0 7 | 0 | 1 | ||
| 1 0 7 | 0 | 3 | ||
| Non-financial assets of treasury property | 1 0 8 | 0 | 0 | |
| 1 0 8 | 5 | 0 | Non-financial assets that make up the treasury | |
| 1 0 8 | 5 | 1 | ||
| 1 0 8 | 5 | 2 | ||
| 1 0 8 | 5 | 3 | ||
| 1 0 8 | 5 | 4 | ||
| 1 0 8 | 5 | 5 | ||
| 1 0 8 | 5 | 6 | ||
| 1 0 8 | 5 | 7 | ||
| 1 0 8 | 9 | 0 | ||
| 1 0 8 | 9 | 1 | ||
| 1 0 8 | 9 | 2 | ||
| 1 0 8 | 9 | 5 | ||
| Costs of manufacturing finished products, performing work, services | 1 0 9 | 0 | 0 | |
| 1 0 9 | 6 | 0 | Cost of finished products, works, services | |
| 1 0 9 | 7 | 0 | Overhead costs of production of finished products, works, services | |
| 1 0 9 | 8 | 0 | General running costs | |
| Rights to use assets | 1 1 1 | 0 | 0 | |
| 1 1 1 | 4 | 0 | Rights to use non-financial assets | |
| 1 1 1 | 4 | 1 | ||
| 1 1 1 | 4 | 2 | ||
| 1 1 1 | 4 | 4 | ||
| 1 1 1 | 4 | 5 | ||
| 1 1 1 | 4 | 6 | ||
| 1 1 1 | 4 | 7 | ||
| 1 1 1 | 4 | 8 | ||
| 1 1 1 | 4 | 9 | ||
| 1 1 1 | 6 | 0 | Rights to use intangible assets | |
| Impairment of non-financial assets | 1 1 4 | 0 | 0 | |
| 1 1 4 | 1 | 0 | Depreciation of the institution's real estate | |
| 1 1 4 | 2 | 0 | Depreciation of particularly valuable movable property of an institution | |
| 1 1 4 | 3 | 0 | Depreciation of other movable property of the institution | |
| 1 1 4 | 4 | 0 | Impairment of rights to use assets | |
| 1 1 4 | 6 | 0 | Impairment of rights to use intangible assets | |
| 1 1 4 | 0 | 1 | ||
| 1 1 4 | 0 | 2 | ||
| 1 1 4 | 0 | 3 | ||
| 1 1 4 | 0 | 4 | ||
| 1 1 4 | 0 | 5 | ||
| 1 1 4 | 0 | 6 | ||
| 1 1 4 | 0 | 7 | ||
| 1 1 4 | 0 | 8 | ||
| 1 1 4 | 0 | 9 | ||
| 1 1 4 | 6 | 0 | ||
| 1 1 4 | 6 | 1 | ||
| 1 1 4 | 6 | 2 | ||
| 1 1 4 | 6 | 3 | ||
| FINANCIAL ASSETS | 2 0 0 | 0 | 0 | |
| Institutional funds | 2 0 1 | 0 | 0 | |
| 2 0 1 | 1 | 0 | Cash in the institution’s personal accounts with the Treasury | |
| 2 0 1 | 2 | 0 | Funds of the institution in a credit institution | |
| 2 0 1 | 3 | 0 | Cash in the institution's cash desk | |
| 2 0 1 | 0 | 1 | ||
| 2 0 1 | 0 | 2 | ||
| 2 0 1 | 0 | 3 | ||
| 2 0 1 | 0 | 4 | ||
| 2 0 1 | 0 | 5 | ||
| 2 0 1 | 0 | 6 | ||
| 2 0 1 | 0 | 7 | ||
| Funds in budget accounts | 2 0 2 | 0 | 0 | |
| 2 0 2 | 1 | 0 | Funds in budget accounts with the Federal Treasury | |
| 2 0 2 | 2 | 0 | Funds in budget accounts in a credit institution | |
| 2 0 2 | 3 | 0 | Budget funds in deposit accounts | |
| 2 0 2 | 0 | 1 | ||
| 2 0 2 | 0 | 2 | ||
| 2 0 2 | 0 | 3 | ||
| Funds in the accounts of the body providing cash services | 2 0 3 | 0 | 0 | |
| 2 0 3 | 0 | 1 | ||
| 2 0 3 | 1 | 0 | Funds in the accounts of the body providing cash services | |
| 2 0 3 | 2 | 0 | Funds in the accounts of the body providing cash services are in transit | |
| 2 0 3 | 3 | 0 | Funds in accounts for cash payments | |
| 2 0 3 | 0 | 2 | ||
| 2 0 3 | 0 | 3 | ||
| 2 0 3 | 0 | 4 | ||
| 2 0 3 | 0 | 5 | ||
| Financial investments | 2 0 4 | 0 | 0 | |
| 2 0 4 | 2 | 0 | Securities other than shares | |
| 2 0 4 | 3 | 0 | Shares and other forms of capital participation | |
| 2 0 4 | 5 | 0 | Other financial assets | |
| 2 0 4 | 2 | 1 | ||
| 2 0 4 | 2 | 2 | ||
| 2 0 4 | 2 | 3 | ||
| 2 0 4 | 3 | 1 | ||
| 2 0 4 | 3 | 2 | ||
| 2 0 4 | 3 | 3 | ||
| 2 0 4 | 3 | 4 | ||
| 2 0 4 | 5 | 2 | ||
| 2 0 4 | 5 | 3 | ||
| Income calculations | 2 0 5 | 0 | 0 | |
| 2 0 5 | 1 | 0 | Calculations for tax revenues, customs duties and insurance contributions for compulsory social insurance | |
| 2 0 5 | 2 | 0 | Calculations for property income | |
| 2 0 5 | 3 | 0 | Calculations of income from the provision of paid services (works), compensation of costs | |
| 2 0 5 | 4 | 0 | Calculations of fines, penalties, penalties, damages | |
| 2 0 5 | 5 | 0 | Calculations for gratuitous cash receipts of a current nature | |
| 2 0 5 | 6 | 0 | Calculations for gratuitous cash receipts of a capital nature | |
| 2 0 5 | 7 | 0 | Calculations of income from operations with assets | |
| 2 0 5 | 8 | 0 | Calculations for other income | |
| 2 0 5 | 1 | 1 | ||
| 2 0 5 | 2 | 1 | ||
| 2 0 5 | 2 | 2 | ||
| 2 0 5 | 2 | 3 | ||
| 2 0 5 | 2 | 4 | ||
| 2 0 5 | 2 | 6 | ||
| 2 0 5 | 2 | 7 | ||
| 2 0 5 | 2 | 8 | ||
| 2 0 5 | 2 | 9 | ||
| 2 0 5 | 3 | 1 | ||
| 2 0 5 | 3 | 2 | ||
| 2 0 5 | 3 | 3 | ||
| 2 0 5 | 3 | 5 | ||
| 2 0 5 | 4 | 1 | ||
| 2 0 5 | 4 | 4 | ||
| 2 0 5 | 4 | 5 | ||
| 2 0 5 | 5 | 1 | ||
| 2 0 5 | 5 | 2 | ||
| 2 0 5 | 5 | 3 | ||
| 2 0 5 | 6 | 1 | ||
| 2 0 5 | 7 | 1 | ||
| 2 0 5 | 7 | 2 | ||
| 2 0 5 | 7 | 3 | ||
| 2 0 5 | 7 | 4 | ||
| 2 0 5 | 7 | 5 | ||
| 2 0 5 | 8 | 1 | ||
| 2 0 5 | 8 | 3 | ||
| 2 0 5 | 8 | 4 | ||
| 2 0 5 | 8 | 9 | ||
| Calculations for advances issued | 2 0 6 | 0 | 0 | |
| 2 0 6 | 1 | 0 | Calculations for advances on wages, accruals on wage payments | |
| 2 0 6 | 2 | 0 | Calculations for advances for work and services | |
| 2 0 6 | 3 | 0 | Calculations for advances on receipt of non-financial assets | |
| 2 0 6 | 4 | 0 | Calculations for advance gratuitous transfers of a current nature to organizations | |
| 2 0 6 | 5 | 0 | Calculations for gratuitous transfers to budgets | |
| 2 0 6 | 6 | 0 | Social Security Advance Settlements | |
| 2 0 6 | 7 | 0 | Calculations for advances for the purchase of securities and other financial investments | |
| 2 0 6 | 8 | 0 | Calculations for advance gratuitous transfers of capital nature to organizations | |
| 2 0 6 | 9 | 0 | Calculations for advances on other expenses | |
| 2 0 6 | 1 | 1 | ||
| 2 0 6 | 1 | 2 | ||
| 2 0 6 | 1 | 3 | ||
| 2 0 6 | 2 | 1 | ||
| 2 0 6 | 2 | 2 | ||
| 2 0 6 | 2 | 3 | ||
| 2 0 6 | 2 | 4 | ||
| 2 0 6 | 2 | 5 | ||
| 2 0 6 | 2 | 6 | ||
| 2 0 6 | 2 | 7 | ||
| 2 0 6 | 2 | 8 | ||
| 2 0 6 | 2 | 9 | ||
| 2 0 6 | 3 | 1 | ||
| 2 0 6 | 3 | 2 | ||
| 2 0 6 | 3 | 3 | ||
| 2 0 6 | 3 | 4 | ||
| 2 0 6 | 4 | 1 | ||
| 2 0 6 | 4 | 2 | ||
| 2 0 6 | 5 | 1 | ||
| 2 0 6 | 5 | 2 | ||
| 2 0 6 | 5 | 3 | ||
| 2 0 6 | 6 | 1 | ||
| 2 0 6 | 6 | 2 | ||
| 2 0 6 | 6 | 3 | ||
| 2 0 6 | 7 | 2 | ||
| 2 0 6 | 7 | 3 | ||
| 2 0 6 | 7 | 5 | ||
| 2 0 6 | 9 | 6 | ||
| Calculations for credits, borrowings (loans) | 2 0 7 | 0 | 0 | |
| 2 0 7 | 1 | 0 | Calculations for granted credits, borrowings (loans) | |
| 2 0 7 | 2 | 0 | Settlements within the framework of targeted foreign loans (borrowings) | |
| 2 0 7 | 3 | 0 | Settlements with debtors under state (municipal) guarantees | |
| 2 0 7 | 0 | 1 | Settlements for other debt claims | |
| 2 0 7 | 0 | 3 | ||
| 2 0 7 | 0 | 4 | ||
| Calculations with accountable persons | 2 0 8 | 0 | 0 | |
| 2 0 8 | 1 | 0 | Settlements with accountable persons for wages, accruals for wage payments | |
| 2 0 8 | 2 | 0 | Settlements with accountable persons for payment for work and services | |
| 2 0 8 | 3 | 0 | Settlements with accountable persons for receipt of non-financial assets | |
| 2 0 8 | 5 | 0 | Settlements with accountable persons for gratuitous transfers to budgets | |
| 2 0 8 | 6 | 0 | Settlements with accountable persons for social security | |
| 2 0 8 | 9 | 0 | Settlements with accountable persons for other expenses | |
| 2 0 8 | 1 | 1 | ||
| 2 0 8 | 1 | 2 | ||
| 2 0 8 | 1 | 3 | ||
| 2 0 8 | 2 | 1 | ||
| 2 0 8 | 2 | 2 | ||
| 2 0 8 | 2 | 3 | ||
| 2 0 8 | 2 | 4 | ||
| 2 0 8 | 2 | 5 | ||
| 2 0 8 | 2 | 6 | ||
| 2 0 8 | 2 | 7 | ||
| 2 0 8 | 2 | 8 | ||
| 2 0 8 | 2 | 9 | ||
| 2 0 8 | 3 | 1 | ||
| 2 0 8 | 3 | 2 | ||
| 2 0 8 | 3 | 4 | ||
| 2 0 8 | 6 | 1 | ||
| 2 0 8 | 6 | 2 | ||
| 2 0 8 | 6 | 3 | ||
| 2 0 8 | 9 | 1 | ||
| 2 0 8 | 9 | 3 | ||
| 2 0 8 | 9 | 4 | ||
| 2 0 8 | 9 | 5 | ||
| 2 0 8 | 9 | 6 | ||
| Calculations for damage and other income | 2 0 9 | 0 | 0 | |
| 2 0 9 | 3 | 0 | Cost compensation calculations | |
| 2 0 9 | 3 | 4 | ||
| 2 0 9 | 3 | 6 | ||
| 2 0 9 | 4 | 0 | Calculations of fines, penalties, penalties, damages | |
| 2 0 9 | 4 | 1 | ||
| 2 0 9 | 4 | 3 | ||
| 2 0 9 | 4 | 4 | ||
| 2 0 9 | 4 | 5 | ||
| 2 0 9 | 7 | 0 | Calculations for damage to non-financial assets | |
| 2 0 9 | 7 | 1 | ||
| 2 0 9 | 7 | 2 | ||
| 2 0 9 | 7 | 3 | ||
| 2 0 9 | 7 | 4 | ||
| 2 0 9 | 8 | 0 | Calculations for other income | |
| 2 0 9 | 8 | 1 | ||
| 2 0 9 | 8 | 2 | ||
| 2 0 9 | 8 | 9 | ||
| Other settlements with debtors | 2 1 0 | 0 | 0 | |
| 2 1 0 | 0 | 2 | ||
| 2 1 0 | 8 | 2 | Settlements with the financial authority to clarify unknown revenues to the budget of the year preceding the reporting year | |
| 2 1 0 | 9 | 2 | Settlements with the financial authority to clarify unclear revenues to the budget of previous years | |
| 2 1 0 | 0 | 3 | ||
| 2 1 0 | 0 | 4 | ||
| 2 1 0 | 0 | 5 | ||
| 2 1 0 | 0 | 6 | ||
| 2 1 0 | 1 | 0 | Calculations for tax deductions for VAT | |
| 2 1 0 | 1 | 1 | ||
| 2 1 0 | 1 | 2 | ||
| 2 1 0 | 1 | 3 | ||
| Internal settlements based on receipts | 2 1 1 | 0 | 0 | |
| Internal settlements for disposals | 2 1 2 | 0 | 0 | |
| Investments in financial assets | 2 1 5 | 0 | 0 | |
| 2 1 5 | 2 | 0 | Investments in securities other than shares | |
| 2 1 5 | 3 | 0 | Investments in shares and other forms of participation in capital | |
| 2 1 5 | 5 | 0 | Investments in other financial assets | |
| 2 1 5 | 2 | 1 | ||
| 2 1 5 | 2 | 2 | ||
| 2 1 5 | 2 | 3 | ||
| 2 1 5 | 3 | 1 | ||
| 2 1 5 | 3 | 2 | ||
| 2 1 5 | 3 | 3 | ||
| 2 1 5 | 3 | 4 | ||
| 2 1 5 | 5 | 2 | ||
| 2 1 5 | 5 | 3 | ||
| OBLIGATIONS | 3 0 0 | 0 | 0 | |
| Settlements with creditors on debt obligations | 3 0 1 | 0 | 0 | |
| 3 0 1 | 1 | 0 | Settlements on debt obligations in rubles | |
| 3 0 1 | 2 | 0 | Settlements on debt obligations for targeted foreign loans (borrowings) | |
| 3 0 1 | 3 | 0 | Calculations for state (municipal) guarantees | |
| 3 0 1 | 4 | 0 | Settlements on debt obligations in foreign currency | |
| 3 0 1 | 0 | 1 | ||
| 3 0 1 | 0 | 2 | ||
| 3 0 1 | 0 | 3 | ||
| 3 0 1 | 0 | 4 | ||
| Calculations for accepted obligations | 3 0 2 | 0 | 0 | |
| 3 0 2 | 1 | 0 | Calculations for wages, accruals for wage payments | |
| 3 0 2 | 2 | 0 | Calculations for works and services | |
| 3 0 2 | 3 | 0 | Calculations for receipt of non-financial assets | |
| 3 0 2 | 4 | 0 | Calculations for gratuitous transfers of a current nature to organizations | |
| 3 0 2 | 5 | 0 | Calculations for gratuitous transfers to budgets | |
| 3 0 2 | 6 | 0 | Social security payments | |
| 3 0 2 | 7 | 0 | Calculations for the acquisition of financial assets | |
| 3 0 2 | 8 | 0 | Calculations for gratuitous capital transfers to organizations | |
| 3 0 2 | 9 | 0 | Calculations for other expenses | |
| 3 0 2 | 1 | 1 | ||
| 3 0 2 | 1 | 2 | ||
| 3 0 2 | 1 | 3 | ||
| 3 0 2 | 2 | 1 | ||
| 3 0 2 | 2 | 2 | ||
| 3 0 2 | 2 | 3 | ||
| 3 0 2 | 2 | 4 | ||
| 3 0 2 | 2 | 5 | ||
| 3 0 2 | 2 | 6 | ||
| 3 0 2 | 2 | 7 | ||
| 3 0 2 | 2 | 8 | ||
| 3 0 2 | 2 | 9 | ||
| 3 0 2 | 3 | 1 | ||
| 3 0 2 | 3 | 2 | ||
| 3 0 2 | 3 | 3 | ||
| 3 0 2 | 3 | 4 | ||
| 3 0 2 | 4 | 1 | ||
| 3 0 2 | 4 | 2 | ||
| 3 0 2 | 5 | 1 | ||
| 3 0 2 | 5 | 2 | ||
| 3 0 2 | 5 | 3 | ||
| 3 0 2 | 6 | 1 | ||
| 3 0 2 | 6 | 2 | ||
| 3 0 2 | 6 | 3 | ||
| 3 0 2 | 7 | 2 | ||
| 3 0 2 | 7 | 3 | ||
| 3 0 2 | 7 | 5 | ||
| 3 0 2 | 9 | 3 | ||
| 3 0 2 | 9 | 5 | ||
| 3 0 2 | 9 | 6 | ||
| Calculations for payments to budgets | 3 0 3 | 0 | 0 | |
| 3 0 3 | 0 | 1 | ||
| 3 0 3 | 0 | 2 | ||
| 3 0 3 | 0 | 3 | ||
| 3 0 3 | 0 | 4 | ||
| 3 0 3 | 0 | 5 | ||
| 3 0 3 | 0 | 6 | ||
| 3 0 3 | 0 | 7 | ||
| 3 0 3 | 0 | 8 | ||
| 3 0 3 | 0 | 9 | ||
| 3 0 3 | 1 | 0 | ||
| 3 0 3 | 1 | 1 | ||
| 3 0 3 | 1 | 2 | ||
| 3 0 3 | 1 | 3 | ||
| Other settlements with creditors | 3 0 4 | 0 | 0 | |
| 3 0 4 | 0 | 1 | ||
| 3 0 4 | 0 | 2 | ||
| 3 0 4 | 0 | 3 | ||
| 3 0 4 | 0 | 4 | ||
| 3 0 4 | 8 | 4 | ||
| 3 0 4 | 9 | 4 | ||
| 3 0 4 | 0 | 5 | ||
| 3 0 4 | 0 | 6 | ||
| 3 0 4 | 8 | 6 | ||
| 3 0 4 | 9 | 6 | ||
| Calculations for cash payments | 3 0 6 | 0 | 0 | |
| Settlements on transactions on the accounts of the body providing cash services | 3 0 7 | 0 | 0 | |
| 3 0 7 | 1 | 0 | Settlements on transactions on the accounts of the body providing cash services | |
| 3 0 7 | 0 | 2 | ||
| 3 0 7 | 0 | 3 | ||
| 3 0 7 | 0 | 4 | ||
| 3 0 7 | 0 | 5 | ||
| Internal settlements based on receipts | 3 0 8 | 0 | 0 | |
| Internal settlements for disposals | 3 0 9 | 0 | 0 | |
| FINANCIAL RESULTS | 4 0 0 | 0 | 0 | |
| Financial result of an economic entity | 4 0 1 | 0 | 0 | |
| 4 0 1 | 1 | 0 | Revenues of the current financial year | |
| 4 0 1 | 1 | 6 | Income of the financial year preceding the reporting year, identified through control measures | |
| 4 0 1 | 1 | 7 | Income of previous financial years identified through control measures | |
| 4 0 1 | 1 | 8 | Income of the financial year preceding the reporting year, identified in the reporting year | |
| 4 0 1 | 1 | 9 | Income of previous financial years identified in the reporting year | |
| 4 0 1 | 2 | 0 | Expenses of the current financial year | |
| 4 0 1 | 2 | 6 | Expenses of the financial year preceding the reporting year, identified through control activities | |
| 4 0 1 | 2 | 7 | Expenses of previous financial years identified through control activities | |
| 4 0 1 | 2 | 8 | Expenses of the financial year preceding the reporting year identified in the reporting year | |
| 4 0 1 | 2 | 9 | Expenses of previous financial years identified in the reporting year | |
| 4 0 1 | 3 | 0 | Financial results of previous reporting periods | |
| 4 0 1 | 4 | 0 | revenue of the future periods | |
| 4 0 1 | 4 | 1 | Deferred income to be recognized in the current year | |
| 4 0 1 | 4 | 9 | Deferred income to be recognized in subsequent years | |
| 4 0 1 | 5 | 0 | Future expenses | |
| 4 0 1 | 6 | 0 | Reserves for future expenses | |
| Result for budget cash transactions | 4 0 2 | 0 | 0 | |
| 4 0 2 | 1 | 0 | Receipts | |
| 4 0 2 | 2 | 0 | Disposals | |
| 4 0 2 | 3 | 0 | The result of past reporting periods for cash budget execution | |
| AUTHORIZATION OF EXPENSES | 5 0 0 | 0 | 0 | |
| 5 0 0 | 1 | 0 | Validation for current financial year | |
| 5 0 0 | 2 | 0 | Authorization for the first year following the current (next financial year) | |
| 5 0 0 | 3 | 0 | Authorization for the second year following the current one (first year following the next one) | |
| 5 0 0 | 4 | 0 | Authorization for the second year following the next one | |
| 5 0 0 | 9 | 0 | Authorization for other subsequent years (outside the planning period) | |
| Limits on budget obligations | 5 0 1 | 0 | 0 | |
| 5 0 1 | 0 | 1 | ||
| 5 0 1 | 0 | 2 | ||
| 5 0 1 | 0 | 3 | ||
| 5 0 1 | 0 | 4 | ||
| 5 0 1 | 0 | 5 | ||
| 5 0 1 | 0 | 6 | ||
| 5 0 1 | 0 | 9 | ||
| Liabilities | 5 0 2 | 0 | 0 | |
| 5 0 2 | 0 | 1 | ||
| 5 0 2 | 0 | 2 | ||
| 5 0 2 | 0 | 5 | ||
| 5 0 2 | 0 | 7 | Obligations accepted | |
| 5 0 2 | 0 | 9 | Deferred liabilities | |
| Budget allocations | 5 0 3 | 0 | 0 | |
| 5 0 3 | 0 | 1 | ||
| 5 0 3 | 0 | 2 | ||
| 5 0 3 | 0 | 3 | ||
| 5 0 3 | 0 | 4 | ||
| 5 0 3 | 0 | 5 | ||
| 5 0 3 | 0 | 6 | ||
| 5 0 3 | 0 | 9 | ||
| Estimated (planned, forecast) assignments | 5 0 4 | 0 | 0 | |
| Right to assume obligations | 5 0 6 | 0 | 0 | |
| Approved amount of financial support | 5 0 7 | 0 | 0 | |
| Financial support received | 5 0 8 | 0 | 0 | |
The principle of working with a register
Accounting accounts are numerical codes that indicate a specific type of asset, liability, income, expense and capital. They are used to systematize information about accounting objects.
The key principle of working with these accounting registers is the preparation of accounting entries using the double entry method. Transactions on off-balance sheet accounts are reflected in a simple way. Double entry involves the simultaneous reflection of one transaction in two accounts at once: the debit of one and the credit of the other. For example, when the size of an enterprise’s assets changes, the importance of their sources of financing will necessarily change. The principle also applies to the preparation of reports and balance sheets.
All accounts are classified into:
- Active. They can only have a debit balance of the account (positive value). The balance of active accounts at the end of the reporting period forms the active part of the balance sheet.
- Passive. Can only have a credit balance (debt, obligation, debt). Indicators of passive accounts reflect the liabilities of the balance sheet.
- Active-passive. Mixed type: characterized by balances of both debit and credit. Balances are included in the reporting, depending on the type of balance for the reporting period.
Read more: “Active and passive accounts: what is the difference and how to work with them.”
Active accounting accounts
If in the course of the company's activities there is an increase in its property, then such transactions are reflected in the debit of the account. If a business transaction leads to a decrease in property and financial assets, then a credit entry is created for the active account.
Please note that active accounts can only have debit incoming balances. That is, the indicators of such accounts can only be positive. The presence of negative and/or credit balances at the beginning of the reporting period indicates errors in accounting.
Active accounts include:
- 01 - generates information about the availability of property owned by the company. Such property objects are called fixed assets (PE);
- 04 - contains information about the presence of intangible assets in use by the company. Intangible assets are assets that do not have a physical shell, but are capable of generating profit for the company;
- 10 — accumulates data on the movement of the organization’s inventories. This section reflects information about raw materials, materials, fuel, spare parts and other goods and materials that are used in production cycles and to meet the enterprise’s own needs;
- 20, 23, 29 - production costs for main, auxiliary and service workshops (farms). These debit accounts accumulate all the company's expenses incurred on the main activities (production of goods, sale of work or services);
- 50, 51, 52 - information about the movement of the company’s funds, which are stored not only in the form of cash at the organization’s cash desk, but also non-cash money stored in r/accounts both in rubles and those opened in foreign currency.
As you can see, active accounts are designed to account for money, property, intangible property, inventory, own shares and other assets that are to be reflected on the left side of the balance sheet, that is, as part of current and non-current assets. A complete list of ASPs is presented in the table at the end of the article.
Unified Chart of Accounts
And this is a table of the chart of accounts with a breakdown for 2021 for commercial enterprises and non-profit organizations by order of the Ministry of Finance No. 94n dated October 31, 2000:
| Account number | Name |
| 01 | Fixed assets |
| 02 | Depreciation of fixed assets |
| 03 | Profitable investments in material assets |
| 04 | Intangible assets |
| 05 | Amortization of intangible assets |
| 07 | Equipment for installation |
| Investments in non-current assets | |
| 09 | Deferred tax assets |
| Materials | |
| 11 | Animals being raised and fattened |
| 14 | Reserves for reduction in the value of material assets |
| 15 | Procurement and acquisition of material assets |
| 16 | Deviation in the cost of material assets |
| 19 | Value added tax on purchased assets |
| Primary production | |
| 21 | Semi-finished products of our own production |
| 23 | Auxiliary production |
| 25 | General production expenses |
| General running costs | |
| 28 | Defects in production |
| 29 | Service industries and farms |
| 40 | Release of products (works, services) |
| Goods | |
| 42 | Trade margin |
| 43 | Finished products |
| Selling expenses | |
| 45 | Goods shipped |
| 46 | Completed stages of unfinished work |
| 50 | Cash register |
| 51 | Current accounts |
| 52 | Currency accounts |
| 55 | Special bank accounts |
| 57 | Transfers on the way |
| 58 | Financial investments |
| 59 | Provisions for impairment of financial investments |
| 60 | Settlements with suppliers and contractors |
| 62 | Settlements with buyers and customers |
| 63 | Provisions for doubtful debts |
| 66 | Calculations for short-term loans and borrowings |
| 67 | Calculations for long-term loans and borrowings |
| 68 | Calculations for taxes and fees |
| 69 | Calculations for social insurance and security |
| 70 | Payments to personnel regarding wages |
| 71 | Calculations with accountable persons |
| 73 | Settlements with personnel for other operations |
| 75 | Settlements with founders |
| 76 | Settlements with various debtors and creditors |
| 77 | Deferred tax liabilities |
| 79 | On-farm settlements |
| 80 | Authorized capital |
| 81 | Own shares (shares) |
| 82 | Reserve capital |
| 83 | Extra capital |
| 84 | Retained earnings (uncovered loss) |
| 86 | Special-purpose financing |
| 90 | Sales |
| 91 | Other income and expenses |
| 94 | Shortages and losses from damage to valuables |
| 96 | Reserves for future expenses |
| 97 | Future expenses |
| 98 | revenue of the future periods |
| 99 | Profit and loss |
Accounts for business entities
The plan for business entities that keep records using the double entry method, including non-profit organizations, is fixed and regulated by Order of the Ministry of Finance No. 94n dated October 31, 2000. This plan is the same for all institutions, except budgetary and credit (banks).
PAS consists of synthetic and analytical accounts, each of which has a specific numbering. Thus, the register structure represents first and second order accounts. The working document of each organization is developed in accordance with a single PS and includes synthetic and subaccounts.
Accounting registers differ in their content and are active, passive and active-passive. In total, the PAS, which is used by non-profit organizations and other business entities, contains 71 synthetic accounts, including 11 off-balance sheet accounts. The following sections of the PS for business entities are distinguished:
- fixed assets;
- productive reserves;
- production costs;
- finished products, goods;
- cash;
- calculations;
- capital;
- financial results.
Features of active and passive accounts
Active and passive accounting accounts form the basis of accounting accounts. However, they differ greatly in appearance.
Thus, active accounts imply objects in which the organization invests its funds. They create entries in ascending order of assets and record the current balance in the debit side. If assets are reduced, it is assigned to credit accounting.
The main difference is that the primary balance and the final balance are always debit. To calculate the value of the final balance, use the following formula: Sk = Sn + Add – Kob Sk.
- Sk – initial balance;
- DOB – debit turnover;
- KOB – loan turnover.
At the same time, passive accounts determine all movements of the organization; they are classified as sources of funds.
Its difference is that the initial and final balances are always credit. Therefore, to calculate the closing balance, use the following formula:
Sk = Sn + ObK – ObD.
- Сн – initial balance;
- DOB – debit turnover;
- KOB – loan turnover.
Accounts for banking organizations
The Central Bank of the Russian Federation has made significant changes to the current plan for credit institutions. Now the procedure by which the bank’s chart of accounts is applied is regulated by the regulation of the Central Bank of the Russian Federation No. 579-P dated 02/27/2017 (as amended on 02/28/2019) with the indication of the Central Bank of the Russian Federation No. 4722-U dated 02/15/2018.
The structure of the plan consists of the following chapters:
- Chapter A - balance sheet accounts;
- Chapter B - trust management accounts;
- Chapter B - off-balance sheet accounts;
- Chapter D - accounts for accounting for claims and obligations under derivative financial instruments and other agreements (transactions), under which settlements and delivery are carried out no earlier than the next day after the conclusion of the agreement (transaction).
Each chapter includes specific sections and subsections.
Determining the final balance on an active-liability account
In order to identify the final balance on an active-passive account, it is recommended to add up all debit amounts and find out the final credit amount. Thus, the final balance will be on the side where the amount will be greater and, nevertheless, will be equal to the difference between the credit and debit amounts.
The main thing to understand is that receivables arise when an organization is required to return funds after an agreed period of time, but if receivables arise during a loan.
