Working chart of accounts - sample 2022

Classification of synthetic accounts based on the requirements of regulatory documents

The chart of accounts and instructions for its use, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n, contain a complete list of accounts that are used for accounting.
Based on the presence of subaccounts, they can be divided into three groups:

Group	Synthetic accounts included in the group
Accounts that contain subaccounts designated in the chart of accounts	08, 10, 19, 41, 50, 55, 58, 69, 73, 75, 76, 79, 90, 91, 98
Accounts that need to be divided into subaccounts according to the recommended criteria	01, 03, 04, 66, 67, 68, 86, 96, 97
Accounts that are presented in the chart of accounts only in synthetic form	02, 05, 07, 09, 11, 14, 15, 16, 20, 21, 23, 25, 26, 28, 29, 40, 45, 44, 45, 46, 51, 52, 57, 59, 60, 62, 63, 70, 71, 77, 79, 80, 81, 82, 83, 84, 94, 99

Some accounts also have specific requirements for the analytics they must contain. From this point of view, accounts can be classified as follows:

Group	Synthetic accounts included in the group
The instructions for the chart of accounts contain requirements for account detailing, which must be implemented using subaccounts	01, 02, 03, 04, 08, 10, 14, 16, 19, 41, 42, 50, 52, 55, 57, 58, 59, 60, 62, 63, 66, 67, 68, 69, 73, 75, 76, 79, 83, 84, 90, 91, 96, 97, 98
The instructions for the chart of accounts contain requirements for account analytics, which can be implemented using other characteristics (for example, in accordance with inventory and warehouse accounting, using separate warehouses, orders, cost centers, etc.), but without using subaccounts	01, 02, 03, 04, 05, 07, 09, 10, 11, 15, 20, 21, 23, 25, 26, 28, 29, 40, 41,43, 44, 45, 46, 51, 60, 62, 70, 71, 77, 80, 86
There are no requirements for analytics in the instructions	81, 82, 94

The balance sheet accounts highlighted in the table should be detailed not only at the subaccount level, but also object by object. For example, account 01 (fixed assets) must contain information about those objects that are in operation, stock, conservation, or lease. This can be implemented at the subaccount level. But at the same time, there should also be analytics for inventory items.

ATTENTION! From 01/01/2022, PBU 6/01 “Accounting for Fixed Assets” will no longer be in force, and accounting for fixed assets will be regulated by two new FAS 6/2020 “Fixed Assets” and 26/2020 “Capital Investments”. Read more about them here.

Find out what changes to make to the accounting policy in accordance with the new Federal Accounting Standards in ConsultantPlus. If you do not have access to the K+ system, you can get trial demo access to the system for free.

For information about what other applications, in addition to the working chart of accounts, may be required for the accounting policy, read the articles:

“We draw up a regulation on the accounting policies of the organization”;
“Appendices to accounting policies - sample.”

One of the applications to the accounting policy is the document flow schedule. From 2022, FSBU 27/2021 “Documents and document flow” will become mandatory. ConsultantPlus will help you prepare a document flow schedule. ConsultantPlus experts explained in detail how to organize document flow for accounting purposes under the new FAS 27/2021. Get trial demo access to the K+ system and upgrade to the Ready Solution for free.

What charts of accounts are in effect in 2022?

In fact, there are several charts of accounts for 2022 established by the legislation of the Russian Federation.

In the commercial segment the following are used:

chart of accounts for accounting in commercial companies (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n);
chart of accounts approved for banking structures;
chart of accounts introduced for non-credit organizations.

According to the Ministry of Finance (letter dated March 15, 2001 No. 16-00-13/05), the plan approved by Order No. 94n is not of a regulatory nature, but is a recommendation document.

The state budget system has approved and applied:

plans of accounts for autonomous, budgetary and government institutions;
unified plan of budgetary entities (approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n).

Let's study the specifics of the most common chart of accounts for accounting in 2022 - introduced by Order of the Ministry of Finance No. 94n.

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Paired accounts

We are talking about those accounts that are shown collapsed in the reporting: 01 and 02, 04 and 05, 10 and 14, 20, 21, 23 and 14, 43 and 14, 58 and 59.

If you look at the tables with classifications, you can see that the accounts that come second in the pair are presented in the chart of accounts only in synthetic form, although the instructions for use have requirements for detail. These accounts should have sub-accounts that will complement the first accounts in the pair. For example, if account 01 is detailed in accordance with the requirements of the instructions, and account 02 is maintained only by inventory numbers, then in order to obtain the residual value for any group, you will have to work hard. But if you open sub-accounts for account 02 by analogy with account 01, then the necessary information can be obtained at any time.

The situation is similar with reserve accrual accounts, which reduce the carrying value of inventories and financial investments. Thus, account 14 is used to accrue a reserve for reducing the cost of not only materials, but also work in progress and finished products. These are different balance lines. If you do not take this point into account when creating subaccounts for account 14, then you will have to collect this information additionally when drawing up a balance sheet.

Accounts 04, 08 and 97

Section I “Non-current assets” of the reporting form “Balance Sheet” must be filled out according to the approved indicators. Among them there are those that require the mandatory presence of subaccounts for some synthetic accounts.

The indicators “Intangible assets” and “Results of research and development” are taken into account in account 04. This means that when creating a chart of accounts, you need to take this into account, and not only for account 04, but also for the “paired” account 05.

“Tangible and intangible exploration assets” are separate balance sheet lines. According to PBU 24/2011, they must be accounted for in separate subaccounts to account 08. If an organization is developing, for example, deposits, then accounting must take this factor into account and provide separate subaccounts.

“Other non-current assets” are assets with a maturity of more than a year. This, for example, includes deferred expenses with a useful life of more than 12 months. This means that account 97 must have a corresponding subaccount.

Read about the composition of non-current assets in the material “What are non-current assets in accounting”.

Accounting on the management resource resource for the RAS chart of accounts in 1C:ERP

The 1C:ERP system also implements the ability to maintain management accounting on the Russian chart of accounts (RAS), which allows you to:

maintain management simultaneously with regulated accounting;
maintain accounting records in a different accounting currency;
use standard reports.

Let's go to the section “Reference data and administration” - “Regulated accounting”.

Fig. 12 Section “Reguchet” 1C:ERP

Let's check the appropriate box to activate the accounting feature, and also set up the currencies for management financial reporting.

Fig. 13 Management accounting settings

As a result, in documents and reports the amounts of the control will be highlighted as a separate line.

If you have previously kept records and set the settings later, you can generate balances for management accounting by clicking the button of the same name.

Fig. 14 Formation of initial balances according to the operating system

Let's consider an example of “turnover” on account 60 of Zimniy Sad LLC. In the “SALT” settings on the “Indicators” tab, the user can check the “UU (management accounting data”) checkbox.

Fig. 15 Setting up control indicators in OSV

Rows will appear in the report reflecting the control data. In this case, documents for the period must be reposted and re-recorded in accounting, otherwise the lines will be empty.

Fig. 16 OU in the SALT report

The document movement report shows that the amounts are reflected in both accounting and management accounting.

Fig. 17 CU in the document movement report

As a result, the data in the turnover will also be reflected in the lines of the operating system.

Fig. 18 CU data in the SALT report for the account in the system

Off-balance sheet accounts

In order to keep track of values that do not belong to the organization, but are temporarily in its possession, the chart of accounts provides for three-digit off-balance sheet accounts. Entries to off-balance sheet accounts are made only in debit (when valuables are received) or on credit (when valuables are disposed of).

Whether it is necessary to carry out an inventory of property recorded in off-balance sheet accounts, find out in ConsultantPlus. Get trial access to the system for free and go to the Ready-made solution.

The instructions for using the chart of accounts contain the analytics that off-balance sheet accounts must support. If necessary, you can and should open subaccounts for them.

For example, subaccounts “Leased fixed assets in Russia” and “Leased fixed assets outside the Russian Federation” can be opened for off-balance sheet account 001 “Leased fixed assets”. In off-balance sheet account 001, analytics are carried out for each fixed asset item in the valuation specified in the lease agreements.

In off-balance sheet account 002 “Inventory assets accepted for safekeeping,” purchasing organizations reflect assets accepted for storage. Also, on this off-balance sheet account, the buyer reflects received values, the ownership of which has not yet transferred to him, or defective values for which the buyer does not intend to pay.

Off-balance sheet account 002 can also be used by suppliers. For example, suppliers record in off-balance sheet account 002 inventory items paid for by buyers that are left in safekeeping, documented with safekeeping receipts, but not removed for reasons beyond the control of the organizations. Valuation of values reflected in off-balance sheet account 002 is carried out in prices, in prices stipulated in acceptance certificates or invoices, payment requests.

Materials accepted from the customer for subsequent processing and not subject to payment are reflected by manufacturing organizations in off-balance sheet account 003 “Materials accepted for processing.” Analytical accounting for off-balance sheet account 003 is carried out by customers, types, grades of raw materials and materials and their locations at the prices stipulated in the contracts.

To record strict reporting forms, use off-balance sheet account 006 “Strict reporting forms”. Analytical accounting on off-balance sheet account 006 should ensure the generation of information on the types of forms and places of their storage. It was established that strict reporting forms are taken into account in off-balance sheet account 006 in the conditional valuation. It is advisable to establish the procedure for conditional valuation by which forms will be taken into account in the accounting policy.

To reflect received obligations and payments, off-balance sheet account 008 “Securities for obligations and payments received” is used. Accounting in off-balance sheet account 008 is maintained for each collateral received, while the monetary valuation is made at the value of the obligation or the value specified in the contract.

An example of a working chart of accounts for an organization's accounting

Drawing up a working chart of accounts is subject to several rules. Unused accounts may not be included in the working chart of accounts. The number of accounts also matters. If there are too many of them, there is a possibility that when reflecting a business transaction, you may select the wrong account. If there are few of them, the necessary detail of reporting will not be achieved. That is why it is so important for every organization to find a “golden mean”.

In addition, if the accounting department needs to prepare any internal reports, for example, for making management decisions, then this also needs to be taken into account in the working chart of accounts.

Below is a chart of accounts most commonly used in organizations.

Check	Subaccount	Name
01	11	Land plots in use
01	21	Buildings and structures in operation
01	31	Machines, equipment in operation
01	41	Other fixed assets in operation
01	12	Leased land plots
01	22	Buildings and structures leased
01	32	Machinery, equipment leased
01	42	Other fixed assets leased
01	13	Land plots under conservation
01	23	Buildings and structures under conservation
01	33	Machines and equipment for conservation
01	43	Other fixed assets for conservation
01	50	Disposal of fixed assets
02	11	Depreciation of land plots in operation
02	21	Depreciation of buildings and structures in operation
02	31	Depreciation of machinery and equipment in operation
02	41	Depreciation of other fixed assets in operation
02	12	Depreciation of leased land plots
02	22	Depreciation of buildings and structures leased
02	32	Depreciation of leased machinery and equipment
02	42	Depreciation of other leased fixed assets
03	10	Profitable investments
03	20	Income investments (disposal)
04	01	Intangible assets
04	02	Research and development
04	03	Business reputation
05	01	Depreciation of intangible assets
05	02	Amortization of research and development results
05	03	Amortization of acquired goodwill
07		Equipment for installation
08	01	Purchasing an OS
08	02	OS construction
08	03	Investments in intangible assets
08	04	Carrying out research, development and technical work
09		Deferred tax asset
10	11	Raw materials (purchased)
10	12	Raw materials and supplies (our own production)
10	21	Semi-finished products, parts, components (purchased)
10	31	Fuel
10	41	Tara
10	51	Spare parts (purchased)
10	52	Spare parts (our own production)
10	60	Other materials
10	70	Materials being processed by a third party
14	10	Reserve for reduction in cost of materials
14	20	Reserve for reduction in the cost of work in progress
14	30	Reserve for reduction in the cost of finished products
15	10	Procurement and acquisition of raw materials and materials
15	20	Procurement and acquisition of purchased semi-finished products, parts, components
15	30	Procurement and purchase of fuel
15	40	Preparation and purchase of containers
15	50	Procurement and purchase of spare parts
15	60	Procurement and acquisition of other materials
16	10	Deviation in the cost of raw materials and materials
16	20	Deviation in the cost of purchased semi-finished products, parts, components
16	30	Deviation in fuel cost
16	40	Deviation in the cost of packaging
16	50	Deviation in the cost of spare parts
19	10	VAT on the acquisition of fixed assets
19	20	VAT on acquired intangible assets
19	30	VAT on purchased inventories
20		Primary production
21		Semi-finished products of our own production
23		Auxiliary production
25		General production expenses
26		General running costs
28		Defects in production
29		Service industries and farms
41	10	Products in stock
42	10	Trade margin (products in stock)
42	20	Trade margin (goods shipped)
43		Finished products
44		Selling expenses
45		Goods shipped
50	10	Cash desk (in rubles)
50	20	Cash desk (in currency)
51		Checking account
52		Foreign currency account
55	10	Letters of credit
55	20	Deposits
57	10	Transfers on the way (rubles)
57	20	Transfers on the way (currency)
58	10	Stock
58	20	Loans provided
58	30	Other financial investments
59	10	Provision for impairment of shares
59	30	Provision for impairment of other financial investments
60	10	Settlements with suppliers and contractors for acquired non-current assets
60	20	Settlements with suppliers and contractors for purchased material assets
60	30	Settlements with suppliers and contractors for purchased goods
60	40	Settlements with suppliers and contractors for purchased works (services)
62	10	Settlements with buyers and customers for finished products
62	20	Settlements with buyers and customers for work performed (services)
62	30	Settlements with buyers and customers for sold material assets and goods
63		Provision for doubtful debts
66	10	Settlements for short-term bank loans
66	20	Settlements for other short-term loans and borrowings
67	10	Settlements for long-term bank loans
67	20	Settlements for other long-term loans and borrowings
68	10	Income tax calculations
68	20	VAT calculations
68	30	Property tax calculations
68	40	Transport tax calculations
68	50	Calculations for other taxes
69	10	Social insurance calculations
69	20	Pension calculations
69	30	Calculations for compulsory health insurance
70		Payments to personnel regarding wages
71	10	Payments to personnel for business trips
71	20	Settlements with personnel for the purchase of material assets, works, services in cash
73	10	Settlements with personnel for loans
73	20	Settlements with personnel for compensation of material damage
73	30	Settlements with personnel for other operations
75	10	Calculations for contributions to the authorized capital
75	20	Calculations for payment of income
76	10	Calculations for property and personal insurance
76	20	VAT on inventories shipped without transfer of ownership
76	30	Claims settlements
76	40	Settlements with individuals under civil contracts
76	50	Settlements with other debtors and creditors
77		Deferred tax liabilities
80		Authorized capital
81		Own shares
82		Reserve capital
83		Extra capital
84		Retained earnings (uncovered loss)
90	11	Revenue from sales of finished products
90	12	Revenue from sales of works and services
90	13	Revenue from sales of goods
90	21	Cost of finished products sold
90	22	Cost of work (services) sold
90	23	Cost of goods sold
90	30	VAT
90	40	Revenue from sales
90	50	Sales loss
91	11	Income from rental of fixed assets
91	12	Income from the sale of material assets
91	13	Other income
91	21	Expenses associated with leasing fixed assets
91	22	Cost of material assets sold
91	23	other expenses
94		Shortages and losses from damage to valuables
96	10	Estimated liabilities for upcoming vacation pay
96	20	Estimated liabilities for upcoming vacation payments (insurance contributions)
96	30	Other provisions and estimated liabilities
97	10	Long-term deferred expenses
97	20	Short-term deferred expenses
98		revenue of the future periods
99		Profit and loss
Off-balance sheet accounts
002		Inventory accepted for safekeeping
003		Materials accepted for recycling
006		Strict reporting forms
008		Securing obligations and payments

For information on how to record fixed assets on the balance sheet, read the article “Reflecting fixed assets on the balance sheet .

For more information about account 08, see the material “On which line should the balance of account 08 be reflected in the balance sheet?” .

Results

Every organization must have a working chart of accounts; it is approved simultaneously with the accounting policies. When forming this document, it is necessary to take into account the recommendations of the chart of accounts, instructions for its use, requirements of PBU, and features of the organization’s activities.

The word “working” in relation to the chart of accounts must be taken seriously: the better this document is developed, the easier it will be to draw up any reporting and provide the necessary information.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Chart of accounts of the MFP subsystem in 1C:ERP

To activate the ability to use the chart of accounts of the MFP subsystem, we will configure it in the section “Master data and administration” - “International financial accounting”.

Fig.7 Section “International financial accounting” in 1C:ERP

Let's check the box “International financial accounting”. The user can independently develop and configure an accounting model or download the supplied template - hyperlink “Download accounting model”.

Fig.8 Setting up international accounting (RU)

Here we will open “Settings and directories”.

Fig.9 Settings and references section in the system

The item “International” chart of accounts will become available here, with the ability to configure and add new accounts and subaccounts.

Fig. 10 International chart of accounts

The program allows you to create your own hierarchy of accounts with numbering up to 9 characters and detailing up to 3 sub-accounts.

Fig. 11 Grouping of management accounts in the system