The chart of accounts given on this page is compiled on the basis of the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94Н. and changes introduced by the Order of the Ministry of Finance of Russia dated 07.05.03 No. 38n, but is purely educational in nature.
The above chart of accounts will be useful to those studying accounting, because. Opposite each account in the column "Relation to the balance sheet" is a description of the account. 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 allocated, BO - without a balance.
Active accounts are designed to account for the property of the enterprise. The balance (balance) on the active account is reflected in the asset balance. The balance of the active account must be only in the debit of the account.
Passive accounts are designed to record the obligations of the enterprise. The balance (balance) on a passive account is usually reflected in the liabilities side of the balance sheet. The balance of the passive account must be only in the credit of the account.
Active-passive accounts can change the direction of the balance. The balance of an active-passive account, depending on the situation, may be in the debit of the account, as well as on the loan. Depending on this, the balance of the active-passive account can be both in the asset and in the liability of the balance sheet.
Accounts marked as BW (no balance) do not participate in the balance sheet. Such accounts are usually settlement accounts, i.e. balances on them at the end of the month are transferred to some other accounts, and these accounts themselves are "closed". Those. at proper management accounting, these accounts may have a balance during the month, but should not have a balance at the end of the month.
The given chart of accounts of accounting will be useful to students of accounting. For example, when solving the problems of posting balances across accounts, by defining the sign of the account, you can easily determine where the balance should be attributed - to debit or credit. Also, this chart of accounts will be useful in drawing up a balance sheet. Using the sign of the account, it is much easier to determine in which section of the balance sheet the balance should be attributed.
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Account name |
Account number |
relation to balance |
Name of sub-accounts |
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SECTION I. NON-CURRENT ASSETS |
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fixed assets |
By type of fixed assets |
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Depreciation of fixed assets |
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Profitable investments in material values |
By type of wealth |
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Intangible assets |
By type intangible assets and expenses for research, development and technological work |
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Amortization of intangible assets |
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Equipment for installation |
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Investments in non-current assets |
1. Acquisition of land |
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2. Acquisition of objects of nature management |
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3. Construction of fixed assets |
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4. Acquisition of fixed assets |
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5. Acquisition of intangible assets |
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6. Transfer of young animals to the main herd |
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7. Purchase of adult animals |
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8. Implementation of research, development and technological works |
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Deferred tax assets |
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SECTION II. PRODUCTIVE RESERVES |
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materials |
1. Raw materials |
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2. Purchased semi-finished products and components, structures and parts |
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3. Fuel |
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4. Packaging and packaging materials |
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5. Spare parts |
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6. Other materials |
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7. Materials transferred for processing to the side |
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9. Inventory and household supplies |
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10. Special equipment and special clothing in stock |
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11. Special equipment and special clothes in operation |
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Animals for growing and fattening |
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Provisions for depreciation of material assets |
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Procurement and acquisition of material assets |
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Deviation in the value of material assets |
AP |
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Value added tax on acquired valuables |
1. Value added tax on the acquisition of fixed assets |
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2. Value added tax on acquired intangible assets |
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3. Value added tax on acquired inventories |
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SECTION III. PRODUCTION COSTS |
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Primary production |
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Semi-finished products own production |
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Auxiliary production |
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overhead costs |
BO |
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General running costs |
BO |
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Marriage in production |
BO |
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Service industries and farms |
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SECTION IV. FINISHED PRODUCTS AND GOODS |
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Output of products (works, services) |
BO |
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Products |
1. Goods in warehouses |
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2. Goods in retail |
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3. Containers under the goods and empty |
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4. Purchased items |
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Trade margin |
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Finished products |
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Selling costs |
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Goods shipped |
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Completed stages of work in progress |
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SECTION V. CASH |
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Cash register |
1. Cash desk of the organization |
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2. Operating cash desk |
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3. Cash documents |
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Settlement accounts |
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Currency accounts |
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Special bank accounts |
1. Letters of credit |
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2. Checkbooks |
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3. Deposit accounts |
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Transfers on the way |
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Financial investments |
1. Shares and shares |
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2. Debt securities |
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3. Loans granted |
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4. Contributions under a simple partnership agreement |
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Provisions for depreciation of financial investments |
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SECTION VI. CALCULATIONS |
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Settlements with suppliers and contractors |
AP |
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Settlements with buyers and customers |
AP |
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Allowance for doubtful debts |
AP |
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Settlements on short-term loans and borrowings |
By types of credits and loans |
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Settlements on long-term credits and loans |
By types of credits and loans |
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Calculations for taxes and fees |
AP |
By types of taxes and fees |
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Calculations for social insurance and ensure |
AP |
1. Calculations for social insurance |
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2. Calculations for pensions |
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3. Calculations for compulsory health insurance |
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Settlements with personnel for payroll |
AP |
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Calculations with accountable persons |
AP |
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Settlements with personnel for other operations |
1. Settlements on granted loans |
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2. Calculations for compensation for material damage |
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Settlements with founders |
AP |
1. Settlements for contributions to the authorized (share) capital |
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2. Calculations for the payment of income |
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Settlements with different debtors and creditors |
AP |
1. Settlements for property and personal insurance |
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2. Settlement of claims |
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3. Calculations on due dividends and other income |
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4. Settlements on deposited amounts |
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Deferred tax liabilities |
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On-farm settlements |
AP |
1. Settlements for allocated property |
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2. Current account settlements |
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3. Settlements under a property trust management agreement |
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SECTION VII. CAPITAL |
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Own shares (shares) |
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Reserve capital |
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Extra capital |
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Retained earnings (uncovered loss) |
AP |
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Special-purpose financing |
By type of financing |
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SECTION VIII. FINANCIAL RESULTS |
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Sales |
BO |
1. Revenue |
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2. Cost of sales |
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3. Value added tax |
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4. Excises |
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9. Profit/loss on sales |
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Other income and expenses |
BO |
1. Other income |
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2. Other expenses |
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9. Balance of other income and expenses |
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Deficiencies and losses from spoilage values |
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Reserves for future expenses |
By type of reserves |
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Future expenses |
By type of expenses |
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revenue of the future periods |
1. Income received on account of future periods |
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2. Donations |
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3. Future receipts of debts for shortfalls identified in previous years |
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4. The difference between the amount, perpetrators, and the book value of the shortage of valuables |
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Profit and loss |
AP |
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Chart of accounts- a systematic list of accounts of the 1st and 2nd order, grouped in the relevant sections, based on the homogeneity of the economic content of the facts of economic activity taken into account.
Accounting grouping information allows you to generate cost indicators in accounting, such as the amount of money in the current account, at the cash desk, the cost of materials in the warehouse, the amount of accounts payable (for example, in the budget, bank loans, wages). This information is necessary for making managerial decisions.
In the system of regulatory accounting, the chart of accounts refers to documents of the 3rd level.
The square account consists of 8 sections, including 99 synthetic accounts, some of which are reserved (for example, accounts 30 - 39 are reserved for management accounting).
1) Non-current assets, 2) Inventories, 3) Production costs (20 - 29), 4) Finished products and goods (40 - 49), 5) Cash (50 - 59), 6) Settlements (60 - 79 ), 7) Capital (80 - 89), 8) Financial results (90 - 99), 9) Off-balance accounts (001 - 011).
Names and codes (numbers) of synthetic accounts (of the 1st order of account) and sub-accounts (of the 2nd order) are given in the square.
First, sections of accounting accounts of assets (fixed and working capital, including accounts for accounting for economic processes) are placed in the square, and then sections of accounting accounts, liabilities and capital.
Off-balance accounts are the 1st group of accounts by economic purpose. They are necessary to summarize information about the presence and movement of values temporarily in the use and disposal of the organization, but they belong to another organization (enterprise lease).
On debit, off-balance sheet accounts of the organization reflect the received values, and on credit - their write-off.
In accounting reports, along with the execution of form No. 1 - accounting balance, it is required to fill out a table on information on off-balance accounts.
16. Documentation as a method of accounting.
Documentation is the primary registration of households. opera. with the help of documents at the time and place of their commission.
For other accounting techniques, see 4.1
All business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.
Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:
a) the name of the document;
b) the date of preparation of the document;
c) the name of the organization on behalf of which the document is drawn up;
e) measuring instruments of economic transactions in physical and monetary terms;
f) the names of the positions of persons responsible for the commission of households. operations and the correctness of its execution;
g) personal signatures of the said persons.
Corrections to cash and bank documents are not allowed.
Examples of primary documents are:
consignment note
Bank statement
advance report
payroll sheet
PKO and RKO
act of completed work, etc.
The contract is not a primary document: it may not be executed, completed on a different date and for a different price.
Every day, any organization performs business transactions. To systematize them by Order of the Ministry of Finance Russian Federation dated October 31, 2000 No. 94n, the chart of accounts was approved.
It allows you to unify the activities of enterprises that keep records using the double entry method.
The exceptions are banks and budget institutions(separate documents have been developed for them).
The chart of accounts forms the basis of accounting. Thanks to him, enterprises, regardless of the field of activity and region, interact with each other, as they work with the same values.
It also contributes to the orderly maintenance of accounting records within the company, summarizes indicators on a national scale (in particular, sectors of the national economy).
Another function of this document is that it allows you to control the correctness of accounting and use of the property of the enterprise. These data can be clearly seen in the annual balance sheet of the organization. And it clearly shows how much the company has earned, how much money it has in non-cash form in the bank, and how much is invested in assets.
Thanks to the delimitation and naming of indicators, the manager sees the real picture of the activities of his company, and on its basis distributes income and expenses, makes decisions to expand or, conversely, reduce production.
Thanks to the plan, the same indicators are summarized, presented in different forms. As a result, they will end up on one account, where you can trace the dynamics.
Sections of the Chart of Accounts
The Chart of Accounts consists of eight sections.
The first - "Non-current assets"- contains the assets of the enterprise: their input, disposal, construction, depreciation, etc. It reflects fixed assets (buildings, structures, equipment), intangible assets (patents, licenses), other non-current assets. sch. from 01 to 09.
The second is "Inventory". It contains information about the objects of labor that are necessary for use in production, economic needs, for operations on the circulation of these objects of labor. The basis here is materials (account 10), with the help of sub-accounts it reflects different types materials for the production of products (see). The section begins with 10 and ends with 19.
Third - "Costs of production"- expenses for all activities of the organization, except for sales. It also calculates the cost of goods or services. Includes account. from 20 to 39.
Fourth - "Finished products and goods" takes into account data on the availability and movement of the organization's products. sch. from 40 to 49.
Fifth - " Cash» is a summary of information about the company's monetary resources in rubles and foreign currency, they can either be available or in motion (for example, transfers en route from a bank), and borrowed funds. They are represented by cash on hand, non-cash in the bank and securities. Includes account. from 50 to 59.
Then there are "calculations". It reflects all types of settlements of the organization with legal entities, own employees (for example, on wages) and on-farm settlements. sch. from 60 to 79.
The seventh is called Capital. All data on authorized, additional and reserve capital, own shares and retained earnings are presented here. If the organization has only authorized capital, then it is worth filling out the account. 80, which is what it's called. The section ends. 89.
And the final section "Financial results". It summarizes the activities of the company in financial indicators(profits, losses) for a given period of time. Summarizes income and expenses and forms reserves.
Chart of Accounts Structure
Each section of the plan contains two types of accounts:
- Synthetic;
- Analytical (sub-accounts).
Synthetic accounts are first-order accounts, they consist of two digits (from 01 to 99) and are required.
Sub-accounts are opened to synthetic ones as needed in order to reveal them in more detail. They are indicated by several numbers: first comes the synthetic number, and then the subaccount number through a dot (for example, 57.3 - Transfers in transit from the bank).
There are also off-balance accounts, but they do not belong to any of the above sections, since they reflect economic objects temporarily in the use of the organization.
For example, if it leases fixed assets from another organization. Off-balance sheet consists of three digits (from 001 to 011).
There is another classification - according to the content of the business transaction:
Active- reflect the accounting of the movement of economic assets. Their opening and closing balances are always recorded in debit. If there is an increase in the asset, it is recorded as a debit, a decrease - as a credit. These include counts: 01, 03, 04, 08, 09, 10, 19, 20, 23, 25, 26, 29, 41, 43, 44, 45, 50, 51, 52, 58, 97;
Passive- reflect the sources with which the assets of the enterprise were formed. The opening and closing balances are always credit. An increase occurs on a credit, a decrease on a debit. These include: 02, 05, 42, 66, 67, 70, 77, 80, 98;
Active-passive- take into account both assets and sources of their financing. The balance can be both debit and credit. They are numbered: 40, 60, 62, 68, 69, 71, 73, 75, 76, 79, 84, 90, 91, 99.
How to create
Each organization has the right to create a work plan tailored to its own needs. Indeed, even despite the fact that it is considered standard approved by law, each organization has its own accounting features.
And therefore, some accounts are not used at all, while others need to create several sub-accounts.
For this purpose, an Instruction for Use was created, which was approved by the Ministry of Finance of the Russian Federation. It also gives detailed description each indicator, and what is allowed to be included in it.
Another section of the Instructions is the correspondence of accounts. That is, which accounts to take to reflect this or that business transaction. If there is no necessary example in the Instruction, there are requirements and approaches according to which accounting entries are created.
In order to create an effective work plan for an organization, the following rules must be taken into account:
- Clearly determine which synthetic accounts the company needs to accurately reflect all areas of its activities;
- Select the necessary sub-accounts;
- Create in such a way that you can make additions to it. After all, the legislation does not stand still and every year amends the documents.
Applying a Chart of Accounts
- Inseparable improvements. Accounting and tax accounting for the lessor
N 91n, Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated ... N 91n, Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated ...
- Inseparable improvements. Accounting and tax accounting for the tenant
6/01, Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated ...
- Acquisition of software under a sublicense agreement: how to take into account
Use under sublicensing agreements" (Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for its Application ...
- Accounting for the purchase of real estate under an agreement on the assignment of rights to claims of equity participation in construction
actual receipt. Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated ...
- How to fix last year's mistake with the simplified tax system "income minus expenses"
Correspondence with account 91 (see the Chart of Accounts for the financial and economic activities of organizations and the Instructions for its use ...
- Rules for paying sick leave, the period of which affects 2 months
The following posting scheme is used (see the Chart of Accounts for the financial and economic activities of organizations and the Instructions for its use ...
- Separate accounting of expenses and revenues for the supply of products as part of the execution of the state defense order
Reserves", Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated ...
- On the obligation to keep records on the off-balance account 002
The off-balance account is directly named in the Chart of Accounts for the financial and economic activities of organizations. In addition, the maintenance of this off-balance sheet ... follows from the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations (approved by Order of the Ministry of Finance of the Russian Federation dated ... 002). 3. Instructions for the application of the chart of accounts for financial and economic activities of organizations (approved by Order of the Ministry of Finance of the Russian Federation dated ...
- How to reflect marriage in the accounting in the absence of fault of employees
- Write-off of damaged goods in accounting and tax accounting when the guilty person is not identified
- Is it possible to transfer fixed assets with a residual value of less than 40 thousand rubles. in the MPZ?
The other follows from the analysis of the Chart of Accounts for accounting of the financial and economic activities of organizations and the Instructions for its application ...
- Security expenses. Accounting and tax accounting
Accounts" (Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated ... N 33n, Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated ...
The system of accounting accounts is capable of providing any information necessary for the purposes of planning, standardizing, managing and monitoring the fulfillment of tasks, but for the uniformity of the content of economic information about economic assets, 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.
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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) |
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Account name |
Account type |
Sub-account number and name |
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in relation to balance |
by purpose and structure |
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Fixed assets |
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fixed assets |
active |
main (inventory) |
By type of fixed assets |
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Depreciation of fixed assets |
passive |
regulating (counter) | ||||||
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Profitable investments in material values |
active |
main (inventory) |
By type of wealth |
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Intangible assets |
active |
main (inventory) |
By types of intangible assets and by expenses for research, development and technological work |
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Amortization of intangible assets |
passive |
Regulatory (counter) | ||||||
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Equipment for installation |
active |
main (inventory) | ||||||
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Investments in non-current assets |
active |
1. Acquisition of land 2. Acquisition of objects of nature management 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. Performance of research, development and technological work |
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Deferred tax assets |
active |
regulating (counter) | ||||||
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Section II Industrial stocks |
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materials |
active |
basic (inventory) |
1. Raw materials 2. Purchased semi-finished products and components, structures and parts 3. Fuel 4. Packaging and packaging materials 5. Spare parts 6. Other materials 7. Materials transferred for processing to the side 8. Building materials 9. Inventory and household supplies 10. Special equipment and special clothing in stock 11. Special equipment and special clothing in operation |
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Animals for growing and fattening |
active |
basic (inventory) | ||||||
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Provisions for depreciation of material assets |
passive |
regulating (counter) | ||||||
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Procurement and acquisition of material assets |
active |
operating (calculated) | ||||||
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Deviation in the value of material assets |
active / passive |
regulating (contra-complementary) | ||||||
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Value added tax on acquired valuables |
active |
main (calculations) |
1. Value added tax on the acquisition of fixed assets 2. Value added tax on acquired intangible assets 3. Value added tax on acquired inventories. |
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Section III Production Costs |
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Primary production |
active |
operating (costing) | ||||||
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Semi-finished products of own production |
active |
basic (inventory) | ||||||
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Auxiliary production |
active |
operating (calculated) | ||||||
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overhead costs |
no remainder | |||||||
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General running costs |
no remainder |
operational (collective-distributive) | ||||||
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Marriage in production |
no remainder |
operating (calculated) | ||||||
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Service industries and farms |
active |
operating (calculated) | ||||||
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Section IV Finished products and goods |
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Output of products (works, services) |
no remainder |
regulating (contra-complementary) | ||||||
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active |
basic (inventory) |
1. Goods in warehouses 2. Goods in retail 3. Containers under the goods and empty 4. Purchased items |
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Trade margin |
passive |
regulating (counter) | ||||||
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Finished products |
active |
basic (inventory) | ||||||
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Selling costs |
active |
operating (calculated) | ||||||
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Goods shipped |
active |
main (calculations) | ||||||
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Completed stages of work in progress |
active |
basic (inventory) | ||||||
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Section V Cash |
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active |
basic (inventory) |
1. Cash desk in the organization 2. Operating cash desk 3. Cash documents |
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Settlement accounts |
active |
basic (inventory) | ||||||
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Currency accounts |
active |
basic (inventory) | ||||||
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Special bank accounts |
active |
basic (inventory) |
1. Letters of credit 2. Checkbooks 3. Deposit accounts |
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Transfers on the way |
active |
inventory | ||||||
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Financial investments |
active |
basic (inventory) |
1. Shares and shares 2. Debt securities 3. Loans granted 4. Contributions under a simple partnership agreement |
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Provisions for depreciation of investments in securities |
passive |
regulating (counter) | ||||||
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SECTION VI Calculations |
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Settlements with suppliers and contractors |
active / passive |
basic (calculations) | ||||||
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Settlements with buyers and customers |
active / passive |
main (calculations) | ||||||
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Allowance for doubtful debts |
passive |
regulating (counter) | ||||||
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Settlements on short-term loans and borrowings |
passive |
basic (calculations) |
By types of credits and loans |
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Settlements on long-term credits and loans |
passive |
basic (calculations) |
By types of credits and loans |
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Calculations for taxes and fees |
passive |
basic (calculations) |
By types of taxes and fees |
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Social insurance payments |
passive |
basic (calculations) |
1. Calculations for social insurance 2. Pension costs 3. Calculations for compulsory health insurance |
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Settlements with personnel for payroll |
passive |
basic (calculations) | ||||||
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Calculations with accountable persons |
active / passive |
basic (calculations) | ||||||
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Settlements with personnel for other operations |
active |
basic (calculations) |
1. Settlements on granted loans 2. Calculations for compensation for material damage |
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Settlements with founders |
active-passive |
basic (calculations) |
1. Settlements for contributions to the authorized (share) capital 2. Calculations for the payment of income |
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Settlements with different debtors and creditors |
active-passive |
basic (calculations) |
1. Settlements for property and personal insurance 2. Settlement of claims 3. Calculations on due dividends and other income 4. Settlements on deposited amounts |
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Deferred tax liabilities |
passive |
regulating (counter) | ||||||
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On-farm settlements |
active-passive |
basic (calculations) |
1. Calculations for allocated property 2. Settlements for current operations 3. Settlements under a trust management agreement |
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Section VII Capital |
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Authorized capital |
passive |
main (stock) | ||||||
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Own shares |
active |
basic (inventory) | ||||||
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Reserve capital |
passive |
main (stock) | ||||||
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Extra capital |
passive |
main (stock) | ||||||
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Retained earnings (uncovered loss) |
passive |
main (stock) | ||||||
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Special-purpose financing |
passive |
main (stock) |
By type of financing |
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Section VIII Financial results |
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no remainder |
1. Revenue 2. Cost of sales 3. Value added tax 9. Profit / loss on sales |
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Other income and expenses |
no remainder |
financially effective (comparative) |
1. Other income 2. Other expenses 3. Balance of other income and expenses |
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Shortfalls and losses from damage to valuables |
no remainder |
operational (collective-distributive) | ||||||
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Reserves for future expenses |
passive |
By type of expenses |
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Future expenses |
active |
operational (budget-distributive) |
By type of expenses |
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Revenue of the future periods |
passive |
operational (budget-distributive) |
1. Income received on account of future periods 2. Donations 3. Future receipts of debts for shortfalls identified over the past years 4. The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables |
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Profit and loss |
active-passive |
financially efficient | ||||||
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Off-balance sheet accounts |
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Leased fixed assets | ||||||||
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Inventory assets accepted for safekeeping | ||||||||
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Materials accepted for recycling | ||||||||
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Goods accepted for commission | ||||||||
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Equipment accepted for installation | ||||||||
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Forms of strict reporting | ||||||||
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Written-off debt of insolvent debtors | ||||||||
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Security for payment obligations received | ||||||||
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Security for obligations and payments issued | ||||||||
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Depreciation of fixed assets | ||||||||
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Leased fixed assets | ||||||||
The chart of accounts is developed on the basis of the economic classification of accounts. The Chart of Accounts contains the names and codes of synthetic accounts (accounts of the first order) and sub-accounts (accounts of the second order). In the Chart of Accounts, the accounts are grouped according to the economic content of the reflected business processes and are arranged in a certain, economically justified sequence.
According to the Chart of Accounts, accounting should 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, organizational and legal form, keeping records using the double entry method.
In order to account for specific transactions, enterprises may, 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.
Sub-accounts provided in the Chart of Accounts are used based on the requirements of analysis, control and reporting. Enterprises can clarify the content of individual of them, exclude and combine them, as well as introduce additional sub-accounts.
Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of enterprises:
regulates issues related to the main methodological principles of accounting;
gives a brief description of synthetic accounts and sub-accounts opened for them;
reveals the structure and purpose of the accounts, the economic content of the facts summarized on them;
discloses the accounting procedure for the most common transactions.
The procedure for conducting 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 Instruction, after describing each synthetic account, a typical scheme of its correspondence with other synthetic accounts is given. In the event of occurrence of facts of economic activity, the 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 Instruction.
The chart of accounts for financial and economic activities of organizations and instructions for its use were approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.
The principles, rules and methods of accounting for individual assets, liabilities, financial, business transactions, etc., including recognition, valuation, grouping, are established by regulations and other regulatory acts. guidelines on accounting matters. This determined the place of the Chart of Accounts in the system of regulatory accounting in the Russian Federation as a document that is not of a legal nature.
