Basic accounting entries - examples. Accounting for dummies: learning the concept of accounting Basic chart of accounts

The chart of accounts presented on this page is compiled on the basis of Order of the Ministry of Finance of Russia dated October 31, 2000 N 94N. and changes introduced by Order of the Ministry of Finance of Russia dated 05/07/03 No. 38n, but is exclusively of an educational nature.

The given chart of accounts will be useful to students of accounting, because... opposite each account in the column “Relation to balance” the characteristics of the account are given. As you know, accounting accounts in relation to the balance sheet are A - active, P - passive, AP - active-passive. Separately, accounts with no balances are highlighted, BO - without balances.

Active accounts are designed to record the property of an enterprise. The balance (remaining) of the active account is reflected in the asset balance sheet. The balance of the active account should only be in the debit of the account.

Passive accounts are designed to record the obligations of the enterprise. The balance (remaining) of a passive account is usually reflected in the liability side of the balance sheet. The balance of the passive account should only be in the account credit.

Active-liability accounts can change the direction of the balance. The balance of an active-passive account may, depending on the situation, be either a debit account or a credit account. Depending on this, the balance of an active-passive account can be either an asset or a liability on the balance sheet.

Accounts marked as BO (without balance) are not included in the balance sheet. Such accounts are usually current accounts, i.e. the balances on them at the end of the month are transferred to some other accounts, and these accounts themselves are “closed”. Those. with proper record keeping, these accounts may have a balance during the month, but should not have a balance at the end of the month.

The following chart of accounts will be useful to students of accounting. For example, when solving problems of posting account balances, by defining an account attribute, you can easily determine where the balance should be attributed - to debit or credit. This chart of accounts will also be useful when drawing up a balance sheet. Using the account attribute it is much easier to determine which section of the balance sheet the balance should be attributed to.

Account name	Account number	Attitude towards balance	Name of subaccounts
SECTION I. NON-CURRENT ASSETS
Fixed assets			By type of fixed assets
Depreciation of fixed assets
Profitable investments in material assets			By type of material assets
Intangible assets			By type of intangible assets and expenses for research, development and technological work
Amortization of intangible assets
Equipment for installation
Investments in non-current assets			1. Acquisition of land plots
			2. Acquisition of environmental management facilities
			3. Construction of fixed assets
			4. Acquisition of fixed assets
			5. Acquisition of intangible assets
			6. Transfer of young animals to the main herd
			7. Purchase of adult animals
			8. Carrying out research, development and technological work
Deferred tax assets
SECTION II. PRODUCTIVE RESERVES
Materials			1. Raw materials and materials
			2. Purchased semi-finished products and components, structures and parts
			3. Fuel
			4. Containers and packaging materials
			5. Spare parts
			6. Other materials
			7. Materials outsourced for processing
			8. Construction materials
			9. Inventory and household supplies
			10. Special equipment and special clothing in the warehouse
			11. Special equipment and special clothing in use
Animals being raised and fattened
Reserves for reduction in the value of material assets
Procurement and acquisition of material assets
Deviation in the cost of material assets		AP
Value added tax on purchased assets			1. Value added tax on the acquisition of fixed assets
			2. Value added tax on acquired intangible assets
			3. Value added tax on purchased inventories
SECTION III. PRODUCTION COSTS
Primary production
Semi-finished products of our own production
Auxiliary production
General production expenses		BO
General running costs		BO
Defects in production		BO
Service industries and farms
SECTION IV. FINISHED PRODUCTS AND GOODS
Release of products (works, services)		BO
Goods			1. Goods in warehouses
			2. Products in retail trade
			3. Container under the goods and empty
			4. Purchased products
Trade margin
Finished products
Selling expenses
Goods shipped
Completed stages of unfinished work
SECTION V. MONEY
Cash register			1. Cash desk of the organization
			2. Operating cash desk
			3. Cash documents
Current accounts
Currency accounts
Special bank accounts			1. Letters of credit
			2. Checkbooks
			3. Deposit accounts
Transfers on the way
Financial investments			1. Units and shares
			2. Debt securities
			3. Loans provided
			4. Deposits under a simple partnership agreement
Provisions for impairment of financial investments
SECTION VI. CALCULATIONS
Settlements with suppliers and contractors		AP
Settlements with buyers and customers		AP
Provisions for doubtful debts		AP
Calculations for short-term loans and borrowings			By type of credits and loans
Calculations for long-term loans and borrowings			By type of credits and loans
Calculations for taxes and fees		AP	By type of taxes and fees
Calculations for social insurance and security		AP	1. Social insurance calculations
			2. Pension calculations
			3. Calculations for compulsory health insurance
Payments to personnel regarding wages		AP
Calculations with accountable persons		AP
Settlements with personnel for other operations			1. Calculations for loans provided
			2. Calculations for compensation for material damage
Settlements with founders		AP	1. Calculations for contributions to the authorized (share) capital
			2. Calculations for payment of income
Settlements with various debtors and creditors		AP	1. Calculations for property and personal insurance
			2. Claims settlements
			3. Calculations of due dividends and other income
			4. Settlements on deposited amounts
Deferred tax liabilities
On-farm settlements		AP	1. Calculations for allocated property
			2. Settlements for current transactions
			3. Settlements under the property trust management agreement
SECTION VII. CAPITAL
Authorized capital
Own shares (shares)
Reserve capital
Extra capital
Retained earnings (uncovered loss)		AP
Special-purpose financing			By type of financing
SECTION VIII. FINANCIAL RESULTS
Sales		BO	1. Revenue
			2. Cost of sales
			3. Value added tax
			4. Excise taxes
			9. Profit/loss from sales
Other income and expenses		BO	1. Other income
			2. Other expenses
			9. Balance of other income and expenses
Shortages and losses from damage values
Reserves for future expenses			By type of reserves
Future expenses			By type of expense
revenue of the future periods			1. Income received for deferred periods
			2. Free receipts
			3. Upcoming debt receipts for shortfalls identified in previous years
			4. The difference between the amount of the guilty parties and the book value for shortages of valuables
Profit and loss		AP

The system of accounting accounts is capable of providing any information necessary for the purposes of planning, regulation, management and control over the implementation of tasks, but for the uniformity of the content of economic information about economic means, sources, business processes, as well as for the correct and clear construction and organization of accounting, it is necessary a clear list and specific characteristics of each account. Such a document is the Chart of Accounts - a systematic list of accounting accounts.

Chart of Accounts financial and economic activities of the organization (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n)
Account name		Account type					Subaccount number and name
		in relation to balance			by purpose and structure
Fixed assets
Fixed assets		active			main (inventory)		By type of fixed assets
Depreciation of fixed assets		passive			regulating (contrary)
Profitable investments in material assets		active			main (inventory)		By type of material assets
Intangible assets		active			main (inventory)		By type of intangible assets and by expenses for research, development and technological work
Amortization of intangible assets		passive			Regulating (counter)
Equipment for installation		active			main (inventory)
Investments in non-current assets		active					1. Acquisition of land plots 2. Acquisition of environmental management facilities 3. Construction of fixed assets 4. Acquisition of fixed assets 5. Acquisition of intangible assets 6. Transfer of young animals to the main herd 7. Purchase of adult animals 8. Carrying out research, development and technological work
Deferred tax assets		active			regulating (contrary)
Section II Inventory
Materials		active			basic (inventory)		1. Raw materials and materials 2. Purchased semi-finished products and components, structures and parts 3. Fuel 4. Containers and packaging materials 5. Spare parts 6. Other materials 7. Materials outsourced for processing 8. Construction materials 9. Inventory and household supplies 10. Special equipment and special clothing in stock 11. Special equipment and special clothing in operation
Animals being raised and fattened		active			basic (inventory)
Reserves for reduction in the value of material assets		passive			regulating (contrary)
Procurement and acquisition of material assets		active			operating (calculative)
Deviation in the cost of material assets		active/passive			regulating (contra-complementary)
Value added tax on purchased assets		active			main (settlements)		1. Value added tax on the acquisition of fixed assets 2. Value added tax on acquired intangible assets 3. Value added tax on purchased inventories.
Section III Production costs
Primary production		active		operational (costing)
Semi-finished products of our own production		active		basic (inventory)
Auxiliary production		active		operating (calculative)
General production expenses		no balance
General running costs		no balance		operational (collective and distribution)
Defects in production		no balance		operating (calculative)
Service industries and farms		active		operating (calculative)
Section IV Finished products and goods
Release of products (works, services)		no balance		regulating (contra-complementary)
		active		basic (inventory)				1. Goods in warehouses 2. Products in retail trade 3. Container under the goods and empty 4. Purchased products
Trade margin		passive		regulating (contrary)
Finished products		active		basic (inventory)
Selling expenses		active		operating (calculative)
Goods shipped		active		main (settlements)
Completed stages of unfinished work		active		basic (inventory)
Section V Cash
		active		basic (inventory)				1. Cash desk in the organization 2. Operating cash desk 3. Cash documents
Current accounts		active		basic (inventory)
Currency accounts		active		basic (inventory)
Special bank accounts		active		basic (inventory)				1. Letters of credit 2. Checkbooks 3. Deposit accounts
Transfers on the way		active		inventory
Financial investments		active		basic (inventory)				1. Units and shares 2. Debt securities 3. Loans provided 4. Deposits under a simple partnership agreement
Provisions for impairment of investments in securities		passive		regulating (contrary)
SECTION VI Calculations
Settlements with suppliers and contractors		active/passive		basic (calculations)
Settlements with buyers and customers		active/passive		main (settlements)
Provisions for doubtful debts		passive		regulating (contrary)
Calculations for short-term loans and borrowings		passive		basic (calculations)				By type of credits and loans
Calculations for long-term loans and borrowings		passive		basic (calculations)				By type of credits and loans
Calculations for taxes and fees		passive		basic (calculations)				By type of taxes and fees
Social insurance calculations		passive		basic (calculations)				1. Social insurance calculations 2. Pension expenses 3. Calculations for compulsory health insurance
Payments to personnel regarding wages		passive		basic (calculations)
Calculations with accountable persons		active/passive		basic (calculations)
Settlements with personnel for other operations		active		basic (calculations)				1. Calculations for loans provided 2. Calculations for compensation for material damage
Settlements with founders		active-passive		basic (calculations)				1. Calculations for contributions to the authorized (share) capital 2. Calculations for payment of income
Settlements with various debtors and creditors		active-passive		basic (calculations)				1. Calculations for property and personal insurance 2. Claims settlements 3. Calculations of due dividends and other income 4. Settlements on deposited amounts
Deferred tax liabilities		passive		regulating (contrary)
On-farm settlements		active-passive		basic (calculations)				1. Calculations for allocated property 2.Calculations for current transactions 3.Settlements under the trust management agreement
Section VII Capital
Authorized capital		passive		main (stock)
Own shares		active		basic (inventory)
Reserve capital		passive		main (stock)
Extra capital		passive		main (stock)
Retained earnings (uncovered loss)		passive		main (stock)
Special-purpose financing		passive		main (stock)				By type of financing
Section VIII Financial results
		no balance						1. Revenue 2. Cost of sales 3. Value added tax 9. Profit/loss from sales
Other income and expenses		no balance		financially effective (comparing)				1. Other income 2. Other expenses 3. Balance of other income and expenses
Shortages and losses from damage to valuables		no balance		operational (collective and distribution)
Reserves for future expenses		passive						By type of expense
Future expenses		active		operational (budgetary and distribution)				By type of expense
Revenue of the future periods		passive		operational (budgetary and distribution)				1. Income received for deferred periods 2. Free receipts 3. Upcoming debt receipts for shortfalls identified over the past years 4. The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables
Profit and loss		active-passive		financially effective
Off-balance sheet accounts
Leased fixed assets
Inventory assets accepted for safekeeping
Materials accepted for recycling
Goods accepted for commission
Equipment accepted for installation
Strict reporting forms
Debt of insolvent debtors written off at a loss
Security for payment obligations received
Security for obligations and payments issued
Depreciation of fixed assets
Leased fixed assets

The chart of accounts is developed based on the economic classification of accounts. The Chart of Accounts contains the names and codes of synthetic accounts (first order accounts) and subaccounts (second order accounts). In the Chart of Accounts, accounts are grouped based on the economic content of the business processes being reflected and are arranged in a certain, economically sound sequence.

According to the Chart of Accounts, accounting must be organized at enterprises of all sectors of the national economy and types of activity (except for banks and budgetary institutions), regardless of subordination, form of ownership, legal form, keeping records using the double entry method.

To account for specific transactions, enterprises can, in agreement with the Ministry of Finance (or other relevant authority), enter, if necessary, additional synthetic accounts into the Chart of Accounts using free account codes.

The subaccounts provided for in the Chart of Accounts are used based on the requirements of analysis, control and reporting. Enterprises can clarify the content of individual ones, exclude and combine them, and also introduce additional subaccounts.

Instructions for using the Chart of Accounts for accounting financial and economic activities of enterprises:

regulates issues related to the basic methodological principles of accounting;

provides a brief description of synthetic accounts and subaccounts opened for them;

reveals the structure and purpose of accounts, the economic content of the facts summarized on them;

reveals the accounting procedure for the most common transactions.

The procedure for maintaining analytical accounting is established by the enterprise based on the provisions of the Instructions and regulations for individual sections of accounting (accounting for fixed assets, inventories, etc.).

In the Instructions, after the characteristics of each synthetic account, a typical scheme of its correspondence with other synthetic accounts is given. In the event of facts of economic activity arising, correspondence for which is not provided for in the standard scheme, enterprises can supplement it, observing the basic methodological principles of accounting established by the Instructions.

The chart of accounts for accounting the financial and economic activities of organizations and instructions for its application were approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

The principles, rules and methods of accounting by organizations for individual assets, liabilities, financial, business transactions, etc., including recognition, assessment, grouping, are established by regulations and other regulations, guidelines on accounting issues. This determines the place of the Chart of Accounts in the system of regulatory regulation of accounting in the Russian Federation as a document that is not of a regulatory nature.

). At the same time, there are bills. Let us present a list of accounting accounts used in 2019 in the table.

Current accounting accounts

The accounting accounts used in the Russian Federation are approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n and are mandatory for use by all organizations except credit and budget institutions. The indicated Order of the Ministry of Finance approved both the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application. This means that in Order of the Ministry of Finance dated October 31, 2000 No. 94n you can find a list of the accounting accounts themselves, a transcript of them and a list of corresponding accounts.

Based on the Chart of Accounts approved by the Ministry of Finance, the organization develops its working Chart of Accounts, which is part of. At the same time, in the working Chart of Accounts, the organization can clarify the content of the accounting sub-accounts given in the Order of the Ministry of Finance, exclude and combine them, as well as introduce additional sub-accounts.

But the organization does not have the right to change the name and purpose of synthetic accounts (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Accounts: table

We provide a list of approved accounting accounts in the table. At the same time, we will list only those accounts to which names were assigned by Order of the Ministry of Finance dated October 31, 2000 No. 94n. Please note that the Order contains occupied positions for accounts that do not have names (for example, accounts 06, 13, 18, 30, 56, 74, 88).

When arranging the ledger accounts in the table, we will present them in the sequence in which they are given in Order of the Ministry of Finance dated October 31, 2000 No. 94n, and without indicating subaccounts for synthetic accounts.

Accounting account	Account 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
08	Investments in non-current assets
09	Deferred tax assets
10	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
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
40	Release of products (works, services)
41	Goods
42	Trade margin
43	Finished products
44	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

You can download the list of accounting accounts 2019 in tabular form

The chart of accounts built into 1C:Accounting 8 (rev. 3.0) has its own specifics. Thus, additional accounts have been added to it that are not reflected in the Chart of Accounts..., approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. In accordance with the instructions, the content of the subaccounts shown in the Chart of Accounts may be clarified. From the article you will learn about the possibilities of setting up analytical accounting accounts in the program, as well as how to generate accounting entries. The entire described sequence of actions and drawings are made in the new “Taxi” interface.

Concept of accounting accounts

To maintain accounting, you need a certain tool. This tool is accounting accounts, which allow you to register any business transaction in monetary terms.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, liabilities and capital of an organization and their changes through a continuous, continuous and documentary reflection of all business transactions.

A business transaction is an event that characterizes individual business actions (facts) that cause changes in the composition, location of property and (or) sources of its formation

Each business transaction is reflected simultaneously on two accounting accounts as follows: one entry indicates the disposal of a certain amount of money ( credit), and the second is receipt ( debit) the same amount, but in a different place or to a different owner. This registration system is called double entry method, and for the first time its application was described by the Italian mathematician, Franciscan monk Luca Pacioli in 1494 in a book, one of the parts of which was called “Treatise on Accounts and Records.”

When using the double entry method, a relationship is created between the two accounts, which is called correspondence, and the accounts themselves – Corresponding.

An accounting account is a method of current interconnected reflection and grouping of property by composition and location, by the sources of its formation, as well as business transactions according to qualitatively homogeneous characteristics, expressed in monetary, natural and labor measures.

For each homogeneous group of property and the sources of its formation, a separate account is used, which reflects the balance ( balance) of this group at the beginning of the accounting period and all changes caused by business transactions. As mentioned earlier, every account has two sides: debit and credit. The sum of all transactions reflected in the debit of the account is called debit turnover; the amount of all transactions reflected on the loan - credit turnover. The result of measuring the balance (balance) at the beginning of the accounting period, debit and credit turnover is determined as the balance (balance) of the account at the end of the accounting period. It is on the basis of these balances that the balance sheet is formed.

Balance sheet– one of the main forms of accounting reporting, which characterizes the property and financial condition of the organization in monetary value as of the reporting date

The balance consists of asset And passive. The assets group economic assets according to their composition and location, and the liabilities group the sources of funds. A feature of the balance sheet is the equality of the totals of assets and liabilities.

The diversity and multiplicity of accounting objects necessitates the use of a large number of different accounts. For the correct application of accounting accounts, the following classifications are used:

in relation to the balance sheet (balance sheet and off-balance sheet, and balance sheet are divided into active, passive and active-passive);

• according to the level of detail of the obtained indicators (synthetic, subaccounts, analytical);
• by purpose and structure of accounts (main, regulatory and operational);
• by economic content (accounts for accounting for economic assets, accounts for accounting for economic processes, accounts for accounting for sources of funds), etc.

The accounting objects of an economic entity are:

1. facts of economic life;
2. assets;
3. obligations;
4. sources of financing its activities;
5. income;
6. expenses;
7. other objects if this is established by federal standards.

A systematic list of accounting accounts is contained in the Chart of Accounts.

Chart of accounts for accounting in "1C: Accounting 8"

Chart of accounts is a system of accounting accounts that provides for their number, grouping and digital designation depending on the objects and purposes of accounting. The Chart of Accounts includes both synthetic (first-order accounts) and related analytical accounts (sub-accounts or second-order accounts). The information accumulated on such synthetic accounts allows us to obtain a complete picture of the state of the enterprise’s funds in monetary terms.

The chart of accounts for accounting financial and economic activities of organizations and instructions for its application were approved by order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000 (hereinafter referred to as the Chart of Accounts and Instructions).

An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

According to the Chart of Accounts, accounting must be organized at enterprises of all sectors of the national economy and types of activity (except for banks and budgetary institutions), regardless of subordination, form of ownership, legal form, keeping records using the double entry method. Instructions for using the Chart of Accounts solve several problems simultaneously:

• regulates issues related to the basic methodological principles of accounting;
• provides a brief description of synthetic accounts and subaccounts opened for them;
• reveals the structure and purpose of accounts, the economic content of the facts of economic life generalized with their help;
• reveals the accounting procedure for the most common business transactions using standard correspondence accounts.

Each account with its own name and digital number or several accounts corresponds to a specific balance sheet item.

The chart of accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n, is included in all configurations of “1C: Accounting 8”. In version 3.0, access to the chart of accounts is provided via the hyperlink of the same name from the section Main(Fig. 1).

Rice. 1. Chart of accounts for accounting in “1C: Accounting 8” (rev. 3.0)

If you highlight a specific account with the cursor, you can get additional information about it:

• by button Account Description- get acquainted with the description of the accounting account;
• by button Posting journal- view entries in the posting journal.

By button Seal You can print your chart of accounts as a simple list of accounts or as a list with a detailed description of each account.

The chart of accounts is common to all organizations whose records are maintained in the information base.

Let's take a closer look at the classification of accounting accounts using the example of the chart of accounts built into 1C: Accounting (rev. 3.0).

Active and passive accounts

In accordance with the division of the balance sheet into assets and liabilities, active and passive accounting accounts are distinguished.

Active accounts are accounting accounts designed to record the status, movement and changes of economic assets by their types.

Active accounts display information about the funds (in monetary equivalent) that the organization has at its disposal (funds in bank accounts, in the cash register, property in the warehouse and in operation).

Features of active accounts:

• the opening balance is recorded in the debit of the account;
• the increase in economic assets is recorded in the debit of the account;
• a decrease in economic assets is recorded in the account credit;
• The final balance is recorded as the debit of the account.

Passive accounts are accounting accounts designed to record the status, movement and changes in the sources of the enterprise’s own and borrowed funds and their intended purpose.

Passive accounts display information about the types of capital, profits and liabilities of the enterprise.

Features of passive accounts:

• the opening balance is recorded on the account credit;
• an increase in the source of economic funds is recorded in the account credit;
• a decrease in the source of funds is recorded in the debit of the account;
• The ending balance is recorded on the credit of the account.

In addition to active and passive accounts in accounting, there are accounts that have the characteristics of active and passive accounts at the same time. They are called active-passive accounts.

Active-passive accounts are accounts that reflect both the organization’s property (as in active accounts) and the sources of its formation (as in passive accounts).

The need for these accounts arises when the economic nature of the relationship between an enterprise and its counterparties may change. For example, if an enterprise uses borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise.

If the enterprise is owed by other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called receivable.

There are two types of active-passive accounts:

With a one-sided balance - debit or credit (for example, account 99 “Profit and Loss”);

With a bilateral (expanded) balance - debit and credit at the same time (for example, account 76 “Settlements with different debtors and creditors”).

When drawing up a balance sheet, debit balances on active-passive accounts are reflected in assets, and credit balances in liabilities. Since active, passive and active-passive accounts correspond to the asset and liability items of the balance sheet, they are therefore usually called balance sheet accounts. In the Chart of Accounts, balance sheet accounts have a two-digit code (from 01 to 99).

In the chart of accounts built into “1C: Accounting 8” (rev. 3.0), the sign of an active, passive and active-passive account is indicated in the column View.

Active accounts (attribute A is indicated in the Type column) include the following accounts (Fig. 2):

• 01 “Fixed assets”;
• 03 “Profitable investments in material assets”;
• 04 “Intangible assets”;
• 08 “Investments in non-current assets”;
• 09 “Deferred tax assets”;
• 10 "Materials";
• 11 “Animals in cultivation and fattening”;
• 15 “Procurement and acquisition of material assets”;
• 19 “VAT on acquired values”;
• 20 “Main production”;
• 23 “Auxiliary production”;
• 25 “General production expenses”;
• 26 “General business expenses”;
• 28 “Defects in production”;
• 29 “Service industries and farms”;
• 41 "Products";
• 43 “Finished products”;
• 44 “Sales expenses”;
• 45 “Goods shipped”;
• 46 “Completed stages of work in progress”;
• 50 "Cashier";
• 51 “Current accounts”;
• 52 “Currency accounts”;
• 55 “Special bank accounts”;
• 57 “Translations on the way”;
• 58 “Financial investments”;
• 97 “Deferred expenses”.

Rice. 2. Active accounts in “1C: Accounting 8” (rev. 3.0)

To passive accounts (in the column View sign indicated P) include the following accounts (Fig. 3):

• 02 “Depreciation of fixed assets”;
• 05 “Amortization of intangible assets”;
• 14 “Reserves for reduction in the value of material assets”;
• 42 “Trade margin”;
• 59 “Provisions for impairment of financial investments”;
• 63 “Provisions for doubtful debts”;
• 66 “Settlements for short-term loans and borrowings”;
• 67 “Settlements for long-term loans and borrowings”;
• 77 “Deferred tax liabilities”;
• 80 “Authorized capital”;
• 82 “Reserve fund”;
• 83 “Additional capital”;
• 86 “Targeted financing”;
• 98 “Deferred income”.

Rice. 3. Passive accounts in “1C: Accounting 8” (rev. 3.0)

To active-passive accounts (in the column View sign indicated AP) include the following accounts (Fig. 4):

• 16 “Deviation in the cost of material assets”;
• 40 “Release of products (works, services)”;
• 60 “Settlements with suppliers and contractors”;
• 62 “Settlements with buyers and customers”;
• 68 “Calculations for taxes and fees”;
• 69 “Calculations for social insurance and security”;
• 71 “Settlements with accountable persons”;
• 73 “Settlements with personnel for other operations”;
• 75 “Settlements with founders”;
• 76 “Settlements with various debtors and creditors”;
• 79 “Intra-economic calculations”;
• 84 “Retained earnings (uncovered loss)”;
• 90 "Sales";
• 91 “Other income and expenses”;
• 96 “Reserves for future expenses”;
• 99 "Profits and losses."

Rice. 4. Active-passive accounts in “1C: Accounting 8” (rev. 3.0)

Off-balance sheet accounts

Organizations may use funds in their activities that do not belong to them (rented fixed assets, goods accepted on commission, etc.). The opposite situation may also occur: the organization’s funds, which belong to it by right of ownership, are transferred to the outside (for processing, as security for obligations and payments, etc.). To reflect these funds in accounting and to control them, off-balance sheet accounts are used, which got their name due to the fact that they are not included in the balance sheet totals and are reflected behind the balance sheet.

Off-balance sheet account - an account intended to summarize information about the presence and movement of values ​​that do not belong to a business entity, but are temporarily in its use or disposal, as well as to control individual business transactions

Off-balance sheet accounts also account for reserve funds of banknotes and coins, strict reporting forms, check and receipt books, letters of credit for payment, etc.

Off-balance sheet accounts, defined in the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 94n, have a three-digit digital code (from 001 to 011). In addition to these accounts, a group of off-balance sheet accounts that have an alphabetic or alphanumeric code has been added to the chart of accounts used in 1C:Accounting 8 (rev. 3.0) (Fig. 5). The off-balance account indicator is set in the column Zab.

These additional off-balance sheet accounts provide analytical accounting for the following objects:

• goods in the context of customs declaration data;
• material assets written off in accounting and tax accounting, but actually in operation and registered with financially responsible persons;
• used depreciation premium for each fixed asset;
• income and expenses not taken into account for income tax purposes;
• retail revenue when combining different taxation systems, as well as when using cash and non-cash payments;
• settlements with buyers when combining the simplified tax system with other taxation systems.

Rice. 5. Off-balance sheet accounts in “1C: Accounting 8” (rev. 3.0)

An active-passive auxiliary account is intended for entering initial balances in the program 000 .

Synthetic and analytical accounts

According to the method of grouping and summarizing accounting data, active and passive accounting accounts are divided into synthetic and analytical.

Synthetic accounts are accounting accounts designed to record the availability and movement of enterprise funds, their sources and processes performed in a generalized form. Reflection of economic assets and processes in a generalized form on synthetic accounts is called synthetic accounting

Synthetic accounts are grouped according to certain characteristics and are intended to summarize information about certain types of property, liabilities, capital, and financial results.

Synthetic accounts are first-order accounts and are designated in the Chart of Accounts by two-digit numbers (from 01 to 99). Examples of synthetic accounts:

• 01 “Fixed assets”;
• 10 "Materials";
• 50 "Cashier";
• 51 “Current accounts”;
• 41 "Products";
• 43 “Finished products”;
• 70 “Settlements with personnel for wages”;
• 80 “Authorized capital”, etc.

Some synthetic accounts do not require analytical accounting (“Cash Office”, “Cash Accounts”), so they are called simple. Synthetic accounts that require analytical accounting are called complex(“Materials”, “Investments in non-current assets”, “Goods”). Analytical accounts are intended to reveal the contents of synthetic accounts.

Analytical accounts are accounting accounts intended for detailing and specifying information about the availability, condition and movement of certain types of property, obligations and transactions. Analytical accounts are opened in development of a certain synthetic account in the context of its types, parts, articles and, where required, with an assessment of information in physical, labor and monetary terms. Reflection of business assets and processes in detailed form on analytical accounts is called analytical accounting.

Analytical accounts can be opened for active, passive and active-passive synthetic accounts

There is an inextricable relationship between synthetic and analytical accounts:

• the opening balance for all analytical accounts opened for this synthetic account is equal to the opening balance of the synthetic account;
• the turnover of all analytical accounts opened using this synthetic account must be equal to the turnover of the synthetic account;
• the final balance for all analytical accounts opened for this synthetic account is equal to the final balance of the synthetic account.

For a detailed description of accounting objects, second (and sometimes third) order accounts are opened for some synthetic accounts - subaccounts. Subaccounts are necessary to obtain aggregated indicators for analysis and balance sheet preparation and are an intermediate link between the synthetic account and the analytical accounts opened to it.

To implement analytical accounting in 1C:Accounting 8, an application program object is used (not to be confused with an accounting object!) - Plan of characteristics types. This object describes possible characteristics - Types of self-supporting subcontos(hereinafter referred to as the types of subcontos), in the context of which it is necessary to keep analytical records of funds and their sources, for example, Nomenclature, Contractors, Agreements etc.

Directories, types of documents and other program objects can be set as a subconto type.

"1C: Accounting 8" comes with a predefined list of subconto types, in addition to which the user can enter an unlimited number of new subconto types.

Each account or subaccount can contain its own set of subaccount types, but the maximum number of subaccount types for one account (subaccount) cannot exceed three.

For example, for synthetic account 10 “Materials” in “1C: Accounting 8” (rev. 3.0) there are eleven sub-accounts (Fig. 6):

• 10.01 “Raw materials and supplies”;
• 10.02 “Purchased semi-finished products and components, structures and parts”;
• 10.03 “Fuel”;
• 10.04 “Containers and packaging materials”;
• 10.05 “Spare parts”;
• 10.06 “Other materials”;
• 10.07 “Materials transferred for processing to third parties”;
• 10.08 “Building materials”;
• 10.09 “Inventory and household supplies”;
• 10.10 “Special equipment and special clothing in the warehouse”;
• 10.11 “Special equipment and special clothing in operation.”

The following sub-accounts have been opened for the second order account 10.11:

• 10.11.1 “Special clothing in use”;
• 10.11.2 “Special equipment in operation.”

Most subaccounts of account 10 support analytical accounting using the following types of subaccounts: Nomenclature, Lots, Warehouses. However, due to their specificity, some subaccounts may contain a different set. For example, in subaccount 10.07 the following types of subconto are used: Counterparties, Nomenclature, Parties, and in the third-order subaccount 10.11.1: Nomenclature, materials in use, Employees of organizations.

Rice. 6. Subaccounts and subaccounts established for account 10 “Materials”

If a subaccount is opened for a first or second order account, then in this case the “head account” is prohibited from using it in transactions using the flag The account is a group and is not selected in transactions (Fig. 7). Accounts prohibited for use in postings are highlighted in the Chart of Accounts with a yellow background.

In the chart of accounts "1C: Accounting 8" additional accounting features can be established for each type of sub-account:

• RPM only– setting this characteristic is advisable in the case when accounting for balances by subconto does not make sense, for example, for types of subconto Cash flow items, Cost items;
• Summova- setting this attribute is advisable in most cases of subconto (exception: Customs declaration numbers, Countries of origin and so on.).

Types of accounting for accounts in “1C: Accounting 8” (rev. 3.0)

Accounts of all orders included in the chart of accounts "1C: Accounting 8" (rev. 3.0) can additionally support the following types of accounting:

• currency accounting;
• quantitative accounting;
• accounting by departments;
• tax accounting (income tax).

The currency accounting indicator (including accounting in conventional units) is set in the column Shaft.(Fig. 8).

Rice. 8. Accounts with currency accounting feature

An entry for the debit or credit of an account with an established sign of currency accounting, along with the amount in rubles, will also contain a foreign currency amount. Accordingly, using any standard program report (account balance sheet, account analysis), which uses accounts with the currency accounting feature, you can analyze accounting data, both in ruble and currency equivalent.

One of the options for analytical accounting is quantitative accounting. This is accounting in physical terms (pieces, kilograms, etc.) and is used, as a rule, to ensure the safety of property, including monetary documents and securities.

The quantitative accounting attribute is set in the column Number. Examples of accounts and sub-accounts where quantitative accounting is supported:

• 07 “Equipment for installation”;
• 08.04 “Acquisition of fixed assets”;
• 10 "Materials";
• 20.05 “Production of products from customer-supplied raw materials”;
• 21 “Semi-finished products of own production”;
• 41 "Products";
• 43 “Finished products”;
• 45 “Goods shipped”;
• 58.01.2 “Shares”;
• 80 “Authorized capital”;
• 81 “Own shares”;
• 002 “Inventory assets accepted for safekeeping”, etc.

As a rule, quantitative accounting is used simultaneously with sum accounting, although there are exceptions, for example, the off-balance sheet account of the customs declaration “Accounting for imported goods by cargo customs declaration numbers” supports quantitative accounting in the absence of sum accounting.

Another standard setting of the accounting chart of accounts built into 1C: Accounting 8 is the ability to keep track of costs by department. This setting allows you to detail costs by departments involved in the process of producing products or providing services. This process can be either simple, single-process, or complex, having several stages, which, depending on the type of activity, complexity of the product and the required resources, can take place in one or several departments. Accounting accounts that support accounting by division are marked with a flag in the column Other(Fig. 9).

Rice. 9. Accounts with the attribute of accounting by division

Starting with version 3.0.35 in the 1C: Accounting 8 program, it became possible to disable cost accounting by division for those small and medium-sized enterprises that do not maintain such analytical accounting. To do this, you just need to uncheck the flag on the tab Production in the settings form Accounting parameters then save the setting. Disabling cost accounting by department will be reflected in the column Other- it will be empty for all accounts of any order.

Tax accounting for income tax is carried out in the program simultaneously with accounting in the accounting accounts. The accounting accounts on which tax accounting data are registered are determined by the attribute in the column WELL(Fig. 10).

Rice. 10. Accounts with tax accounting features

Working chart of accounts

Not all accounts provided for in the Chart of Accounts are used in the economic activities of a particular enterprise. At the same time, if facts of economic life arise, correspondence for which is not included in the standard scheme proposed by the Chart of Accounts, enterprises can supplement it, observing the basic methodological principles of accounting established by the Instructions. Thus, enterprises can clarify the contents of individual accounts, exclude and combine them, as well as introduce additional sub-accounts, thus using their working chart of accounts.

A working chart of accounts is a list of accounts that are used in accounting for transactions in a particular organization.

The user can add new accounts, subaccounts and types of subaccounts to the 1C:Accounting 8 chart of accounts. When adding a new account, you need to set its properties:

• setting up analytical accounting;
• tax accounting (income tax);
• accounting by departments;
• currency and quantitative accounting;
• signs of active, passive and active-passive accounts;
• signs of off-balance sheet accounts.

Analytical accounting settings are types of subaccounts that are set as properties of accounts. For each account, analytical accounting can be maintained in parallel using up to three types of subaccounts. You are given the opportunity to independently add new types of subcontos.

When adding a new type of subconto, additional accounting characteristics can be set: RPM only And Summova.

Please note that currently regulatory accounting reporting does not take into account accounts created by the user, so when filling out accounting reporting forms they will have to be adjusted manually.

The 1C:Enterprise system provides the user with flexible options for setting up working charts of accounts. Creation of a chart of accounts is carried out in Configurator. In the 1C:Enterprise system there can be several charts of accounts and accounting for all charts of accounts can be maintained simultaneously.

Charts of accounts in the 1C:Enterprise system support a multi-level hierarchy of “account - subaccounts”. Each chart of accounts can include an unlimited number of accounts of any level.

For each chart of accounts, there are predefined accounts and subaccounts that are closed for modification and deletion by the user. They are also created at the task configuration stage.

Visually, in the 1C:Enterprise mode, predefined accounts differ from user-created accounts by the appearance of icons (Fig. 11).

Rice. 11. Predefined and custom accounts in the chart of accounts "1C: Accounting"

Reflection of business transactions in “1C: Accounting 8”

Reflection of a business transaction on the accounting accounts using the double entry method is carried out through accounting entries.

An accounting entry or accounting formula is a correspondence of accounts indicating the amount of transactions

The accounting entry is compiled only on the basis of primary accounting documents. Primary accounting documents include orders, contracts, acceptance certificates, payment orders, cash receipts and expenditure orders, invoices, orders, receipts, sales receipts, etc.

Primary documents are supporting documents on the basis of which accounting records are maintained and which certify the facts of business transactions. The primary document is drawn up at the time of the relevant transaction or immediately after its completion.

In general, to draw up a posting you need to:

• determine the essence of changes occurring with accounting objects as a result of a completed business transaction;
• select, according to the Chart of Accounts, suitable accounts for recording the amount of a business transaction using the double entry method - debit and credit.

After determining the correspondence of accounts as a result of this operation, an accounting entry is drawn up. If a transaction corresponds to only two accounts (one for debit, the other for credit), then it is called simple. Accounting entries in which more than two accounts interact - complex wiring.

You can make accounting entries in 1C:Accounting 8 through standard configuration documents and through manually entered transactions.

The document “1C: Accounting 8” allows you to enter information about a certain business transaction into the accounting system, record the date and time of the transaction, the amount and content of the transaction. Examples of program documents: Receipt of goods and services, Expenditure cash order, Receipt to current account, Depreciation and depreciation of fixed assets etc.

Based on the document, accounting entries are automatically generated and recorded in the accounting registers (each accounting entry corresponds to one entry in the accounting register), and entries are also entered into specialized information registers and accumulation registers. In the 1C:Enterprise system, accounting for a business transaction is always associated with the document that generated it: if the document needs to be edited, then when it is edited, the entries in the registers will be created anew, and when the document is deleted, the entries in the registers will also be deleted.

Using the document "1C: Accounting 8" you can also obtain a printed form of the primary document, for example Payment order, Advance report etc.

In general, standard accounting system documents can generate accounting entries in various combinations, entries in special registers, and also offer or not offer printed forms of primary accounting documents, for example:

• in the document Invoice for payment to the buyer a printed form is available, but there are no entries in the accounting register and in special registers;
• in the document Receipt to the current account– there can be only one simple accounting entry, and there is no (unnecessarily) printed form of the document;
• document Sales of goods and services contains a whole group of accounting entries, entries in registers, and also supports several options for printed forms.

You can view transactions using the button DtKt both from the document form and from the list of documents form. If the automatically created records for some reason do not satisfy the user, then in the form for viewing document movements, you must set the flag Manual adjustment (allows editing of document movements). This flag allows you to add new and edit existing document movements; the automatic generation of movements is disabled. After the flag is removed Manual adjustment... the document will be re-posted, and the movements will be restored automatically by the posting algorithm (Fig. 12).

Rice. 12. Form for viewing document movements

In the accounting register form (section Operations hyperlink Posting journal) information in the list can only be viewed (Fig. 13). To find the necessary information, it is advisable to use the list selection and sorting settings.

Rice. 13. Accounting register

If the user does not find the business transaction he needs among the standard documents of 1C:Accounting 8, then in this case, to create the required set of accounting register entries (and other special registers), manual Operation(Chapter Operations, hyperlink Manual entries).

You can check the correctness of manually entered account correspondence using the accounting express check mechanism.

A reference book is provided to assist in registering business transactions Account correspondence(chapter Main hyperlink Enter a business transaction), which is a configuration navigator that will help the accountant understand by the content of a business transaction or by the correspondence of accounting accounts by debit and (or) credit of the account which document needs to be reflected in the configuration.

You can select the required account correspondence by debit or credit accounts, by the content of the transaction (Fig. 14) or by the configuration document.

Rice. 14. Directory of correspondence accounts

To facilitate the entry of recurring business transactions, standard transactions are provided. To store a list of standard operations, as well as to create new standard operations, a reference book of standard operations is provided (section Operations hyperlink Typical Operations).

A typical operation is a template (standard scenario) for entering data about a business transaction and generating entries for accounting and tax accounting, as well as entries in accumulation and information registers.

The entered operation will be reflected in the operation log, as well as in the list of manually entered operations.

In the header of a directory element Typical operation in field Content a brief summary of the wiring is indicated (Fig. 15). The information from this field will be filled in the field of the same name when creating a document. Operation.

Rice. 15. Creating a new standard operation

The form displays elements of a typical operation on the following tabs:

• Accounting and tax accounting;
• List of parameters.

On the bookmark a set of templates for automatic generation of accounting and tax accounting entries is displayed. Records are entered into the tabular part, each of which will correspond to the automatically generated invoice correspondence. When you select a value for a field, a form appears with a choice of filling options. There are three options:

• Parameter(used for values ​​that are not known in advance and are set at the time the document is created);
• Meaning(installed in the document Operation automatically by the value specified in the template and is not prompted when entering a document Operation);
• Do not change(applies only to periodic information registers, and the value of this field will be obtained from the infobase at the time of document creation Operation).

On the bookmark List of parameters All parameters used in this typical operation are displayed. On this tab you can add new or change existing parameters, as well as manage the order of parameters. Order is used to display options in a document Operation.

To set up a template for filling information and accumulation registers, you need to add the required registers using the command Register selection(button More - Register selection). Once selected, the selected registers will appear on additional tabs between the tabs Accounting and tax accounting And List of parameters.

You can analyze data on accounting and tax accounts using standard reports:

• Turnover balance sheet;
• Account balance sheet;
• Account analysis;
• Account turnover;
• Account card;
• General ledger and others.

Accounting is a very important concept within the discipline. And if you have to study it because of your studies, let’s figure out together what accounts are, why they are needed and how to use them?

Account Definition

Let's try a popular science explanation of what accounting accounts are for dummies.

Accounts are a method of cumulative interconnected reflection and grouping of property by location and composition, by sources of its formation, as well as a method of business transactions according to qualitatively homogeneous characteristics, expressed in natural, labor and monetary measures.

This is an official and very complex definition. Let's put it in simpler words: these are tables of 2 columns: left (debit) and right (credit). This table allows you to see all the operations of the enterprise that occurred during the month.

Receipts to the enterprise account are reflected on the left, and disposals are taken into account on the right. The numbers displayed in the table are equated to monetary terms.

Within the enterprise, many different business transactions are carried out every day: the receipt of funds and their disposal, salary payments, payment of taxes and much more. All these operations are usually grouped according to common characteristics. Each group belongs to a specific account.

For example, any operations to record material assets belong to account 10 (materials). Any cash transactions relate to account 50 (cash), etc.

On a note!

In total, 99 accounts are allocated in accounting, each of which can be viewed in the “Chart of Accounts” document.

Chart of accounts: teach or hang yourself?

Students think that it is easier to commit suicide than a chart of accounts. In fact, this is a very useful document.

In addition, there is absolutely no need to memorize it, no matter what your teacher tells you. The fact is that any business uses only a few of the most frequently used accounts in its business, so you won’t even need many of the accounts.

Reinforcing knowledge with examples

Let's look at an example of how an enterprise keeps records of its household. activities using accounts.

At the beginning of each month, the company maintains a new account. account, opening a new plate. At the very beginning of each table, the remainder (balance) from the previous month is transferred. If the balance was debit, it must be entered in the debit column, if it was credit, then in the credit column.

Then, throughout the entire month, the table reflects all ongoing business transactions.

As an example, let's take an organization that maintains 51 Current Account.

At the end of last month, the organization’s account had 1,000 rubles remaining (closing balance). This 1000 rubles must be entered at the beginning of the table, account 51.

Over time, the company has carried out various monetary transactions, adding and subtracting money from the account, and all of them are reflected in the table.

By the end of the month, you should calculate the cash turnover during the month - that is, simply add up the values ​​of each column. And then we calculate the final balance - we add to it all the numbers in the debit column and subtract the total value of the credit column from the resulting amount.

If the resulting figure comes out positive (with a + sign), it is considered a debit and is recorded in the debit column for the next month. If the final balance is negative, it should be recorded in the table in the credit column.

The balance was calculated, the account was closed, and at the beginning of the next month we opened a new one and proceed according to the usual pattern.

And here you can watch a video on the topic of accounts in accounting for dummies:

You might find a sample year helpful. Well, if you have a very difficult test or coursework on accounting and auditing, they will try not only to explain to you the current topic briefly and clearly, but they are also ready to complete this test work for you in the shortest possible time.