Instructions for using the chart of accounts for accounting financial and economic activities of organizations. Instructions for using the chart of accounts for accounting the financial and economic activities of organizations Chart of Accounts for Accounting Order of the Ministry of Finance 94

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

In pursuance of the Program for reforming accounting in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

2. Enter into force this order from January 1, 2001. The transition to the application of the Chart of Accounts for accounting the financial and economic activities of organizations is allowed to be carried out during 2001 as soon as the organization is ready.

Minister of Finance of the Russian Federation A. Kudrin

Account name	Account number	Subaccount number and name
1	2	3
Section I. Non-current assets
Fixed assets	01	By type of fixed assets
Depreciation of fixed assets	02
Profitable investments in material assets	03	By type of material assets
Intangible assets	04	By type of intangible assets and by expenses for research, development and technological work
Amortization of intangible assets	05
………………………………………………	06
Equipment for installation	07
Investments in non-current assets	08	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	09
Section II. Productive reserves
Materials	10	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	11
………………………………………………	12
………………………………………………	13
Reserves for reduction in the value of material assets	14
Procurement and acquisition of material assets	15
Deviation in the cost of material assets	16
………………………………………………	17
………………………………………………	18
Value added tax on purchased assets	19	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	20
Semi-finished products of our own production	21
………………………………………………	22
Auxiliary production	23
………………………………………………	24
General production expenses	25
General running costs	26
………………………………………………	27
Defects in production	28
Service industries and farms	29
………………………………………………	30
………………………………………………	31
………………………………………………	32
………………………………………………	33
………………………………………………	34
………………………………………………	35
………………………………………………	36
………………………………………………	37
………………………………………………	38
………………………………………………	39
Section IV. Finished products and goods
Release of products (works, services)	40
Goods	41	1. Goods in warehouses 2. Products in retail trade 3. Container under the goods and empty 4. Purchased products
Trade margin	42
Finished products	43
Selling expenses	44
Goods shipped	45
Completed stages of unfinished work	46
………………………………………………	47
………………………………………………	48
………………………………………………	49
Section V. Cash
Cash register	50	1. Cash desk of the organization 2. Operating cash desk 3. Cash documents
Current accounts	51
Currency accounts	52
………………………………………………	53
………………………………………………	54
Special bank accounts	55	1. Letters of credit 2. Checkbooks 3. Deposit accounts
………………………………………………	56
Transfers on the way	57
Financial investments	58	1. Units and shares 2. Debt securities 3. Loans provided 4. Deposits under a simple partnership agreement
Provisions for impairment of financial investments	59
Section VI. Calculations
Settlements with suppliers and contractors	60
………………………………………………	61
Settlements with buyers and customers	62
Provisions for doubtful debts	63
………………………………………………	64
………………………………………………	65
Calculations for short-term loans and borrowings	66	By type of credits and loans
Calculations for long-term loans and borrowings	67	By type of credits and loans
Calculations for taxes and fees	68	By type of taxes and fees
Calculations for social insurance and security	69	1. Social insurance calculations 2. Pension calculations 3. Calculations for compulsory health insurance
Payments to personnel regarding wages	70
Calculations with accountable persons	71
………………………………………………	72
Settlements with personnel for other operations	73	1. Calculations for loans provided 2. Calculations for compensation for material damage
………………………………………………	74
Settlements with founders	75	1. Calculations for contributions to the authorized (share) capital 2. Calculations for payment of income
Settlements with various debtors and creditors	76	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	77
………………………………………………	78
On-farm settlements	79	1. Calculations for allocated property 2. Settlements for current transactions 3. Settlements under the property trust management agreement
Section VII. Capital
Authorized capital	80
Own shares (shares)	81
Reserve capital	82
Extra capital	83
Retained earnings (uncovered loss)	84
………………………………………………	85
Special-purpose financing	86	By type of financing
………………………………………………	87
………………………………………………	88
………………………………………………	89
Section VIII. Financial results
Sales	90	1. Revenue 2. Cost of sales 3. Value added tax 4. Excise taxes 9. Profit/loss from sales
Other income and expenses	91	1. Other income 2. Other expenses 9. Balance of other income and expenses
………………………………………………	92
………………………………………………	93
Shortages and losses from damage to valuables	94
………………………………………………	95
Reserves for future expenses	96	By type of reserves
Future expenses	97	By type of expense
revenue of the future periods	98	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 to be recovered from the guilty parties and the book value for shortages of valuables
Profit and loss	99
Off-balance sheet accounts
Leased fixed assets	001
Inventory assets accepted for safekeeping	002
Materials accepted for recycling	003
Goods accepted for commission	004
Equipment accepted for installation	005
Strict reporting forms	006
Debt of insolvent debtors written off at a loss	007
Security for obligations and payments received	008
Security for obligations and payments issued	009
Depreciation of fixed assets	010
Leased fixed assets	011

On approval of the Chart of Accounts for accounting financial and economic activities of organizations and instructions for its application (as amended as of November 8, 2010)

2. Enter into force this order from January 1, 2001. The transition to the application of the Chart of Accounts for accounting the financial and economic activities of an organization is allowed to be carried out during 2001 as soon as the organization is ready. This Instruction establishes uniform approaches to the use of accounting accounts for the financial and economic activities of organizations and the reflection of facts of economic activity on accounting accounts.

accounting guarantor plan is a systematic list of synthetic accounting.

For ease of use, everything is divided into sections corresponding to their grouping according to economic content. Based on the Accounting Plan and Instructions, the organization approves the working accounting plan.

Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n (ed.

Is it necessary to develop and attach a work plan as an appendix to the accounting policy if the organization uses the plan in the 1C program? February 28, 2013 Question: Is it necessary to develop and attach a working chart of accounts as an appendix to the accounting policy if the organization uses the chart of accounts in the 1C program Based on Art.

Previously in force Art.

2 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” defined the plan as a systematic list of synthetic accounting accounts.

The concepts of analytical and synthetic accounting were also given. Law No. 402-FZ does not contain these definitions.

However, this does not mean that economic entities will refuse to use analytical (synthetic) accounting. In addition, a number of new ones have appeared.

Chart of accounts for enterprises, 2018

A = Active
P = Passive
A+P = Active-passive
AND= Inventory
Re-ko= Regulatory, contractual
K-i= Costing, inventory
K-s= Calculation, collectively - distribution
Re-d= Regulating, contrarily - additional
Fi= Financially - productive
Byu= Budgetary - distributive
Ra= Calculated
Co= Matching
F= Stock

Helped you our website?

To tell your friends click "Like"

Have you found a bug or would like to evaluate the mobile version of the site? Write to us at. Thank you.

It contains the names and numbers of synthetic accounts (first-order accounts) and sub-accounts (second-order). Based on this Chart of Accounts, organizations approve a working accounting document containing a complete list of synthetic and analytical accounts necessary for accounting.

» (Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated.

Guarantor Chart of Accounts Voloshka

The legal services that our company provides range from simple consultation without payment for an answer to full representation in court. The provision of legal services online occurs on the following points: If I can help resolve a legal problem, then I will make every effort to do so.

Personally, I am not a criminal lawyer, but for many years I have been interacting and in contact with good and best criminal lawyers in Voloshka.

chart of accounts for accounting financial and economic activities of organizations (general); chart of accounts for accounting in credit institutions; budget accounting chart of accounts (for public sector organizations). In addition, a number of new accounts have appeared.

In particular, “Calculations for unknown receipts”, “Calculations for compensation of costs”, “Calculations for amounts of forced seizure”, “Deferred income from transactions with assets”.

Guarantor chart of accounts Uspenskoye

The legal services that our company provides range from simple consultation without payment for an answer to full representation in court.

The provision of legal services online occurs on the following points: Also, this site was created not only to help citizens in solving their legal problems, but also to help legal specialists in solving employment issues, for which sections vacancies and resumes are provided.

Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n (as amended on November 8, 2010) “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application.”

The changes introduced by Order of the Ministry of Finance of the Russian Federation dated November 8, 2010 N 142n come into force on January 1, 2011.

On the compliance of the Chart of Accounts approved by this document with the Charts of Accounts approved by Orders of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n, dated December 1, 2010 N 157n, dated December 6, 2010 N 162n, dated December 16, 2010 N 174n, dated December 23, 2010 N 183n , see letters of the Ministry of Finance of the Russian Federation dated December 29, 2010 N 02-06-07/5396, N 02-06-07/5397, N 02-06-07/5398.

According to the conclusion of the Ministry of Justice of the Russian Federation, this document does not require state registration. — Letter of the Ministry of Justice of the Russian Federation dated November 9, 2000 N 9558-UD (“Economy and Life”, N 46, 2000; “Bulletin of the Ministry of Justice of the Russian Federation”, N 1, 2001).

The chart of accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by this document, are applied to insurance organizations, taking into account the additions and features established by Order of the Ministry of Finance of the Russian Federation dated September 4, 2001 N 69n.

On the issue concerning the transition to the Chart of Accounts for accounting the financial and economic activities of organizations, approved by this document, see letters from the Ministry of Taxes and Taxes of the Russian Federation dated 03/06/2001 N VG-6-02/193 and the Ministry of Finance of the Russian Federation dated 03/15/2001 N 16-00-13 /05.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON APPROVAL OF THE CHART OF ACCOUNTS
FINANCIAL AND ECONOMIC ACTIVITIES OF ORGANIZATIONS
AND INSTRUCTIONS FOR ITS USE

(as amended by Orders of the Ministry of Finance of the Russian Federation dated 05/07/2003 N 38n,
dated 18.09.2006 N 115n, dated 08.11.2010 N 142n)

1. Approve the Chart of Accounts for accounting the financial and economic activities of organizations and instructions for its application.

The transition to the application of the Chart of Accounts for accounting the financial and economic activities of an organization is allowed to be carried out during 2001 as soon as the organization is ready.

A.L.KUDRIN

According to the conclusion of the Ministry of Justice of the Russian Federation dated November 9, 2000 N 9558-UD, Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n does not require state registration.

2. Put this Order into effect on January 1, 2001. The transition to the application of the Chart of Accounts for accounting the financial and economic activities of an organization is allowed to be carried out during 2001 as soon as the organization is ready.

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 by 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. Acquisition of adult animals 8. Carrying out research and development work and technological works

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 container materials 5. Spare parts 6. Other materials 7. Materials transferred for processing to third parties 8. Construction materials 9. Inventory and household supplies 10. Special equipment and special clothing in the warehouse 11. Special equipment and special clothing in operation

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
............................
............................
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 acquired inventories

Section III. PRODUCTION COSTS

Primary production
Semi-finished products of our own production
............................
Auxiliary production
............................
General production expenses
General running costs
............................
Defects in production
Service industries and farms
............................
............................
............................
............................
............................
............................
............................
............................
............................
............................

Section IV. FINISHED PRODUCTS AND GOODS

Section V. CASH

Cash register		1. Cash register of the organization 2. Operational cash register 3. Cash documents
Current accounts
Currency accounts
............................
............................
Special bank accounts		1. Letters of credit 2. Check books 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
............................
Settlements with buyers and customers
Provisions for doubtful debts
............................
............................
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		By type of taxes and fees
Calculations for social insurance and security		1. Calculations for social insurance 2. Calculations for pensions 3. Calculations for compulsory health insurance
Payments to personnel regarding wages
Calculations with accountable persons
............................
Settlements with personnel for other operations		1. Calculations for loans provided 2. Calculations for compensation for material damage
............................
Settlements with founders		1. Calculations for contributions to the authorized (share) capital 2. Calculations for payment of income
Settlements with various debtors and creditors		1. Settlements for property and personal insurance 2. Settlements for claims 3. Settlements for dividends due and other income 4. Settlements for amounts deposited
Deferred tax liabilities

............................
On-farm settlements		1. Settlements for allocated property 2. Settlements for current operations 3. Settlements under a property trust management agreement

Section VII. CAPITAL

Section VIII. FINANCIAL RESULTS

Sales		1. Revenue 2. Cost of sales 3. Value added tax 4. Excise taxes 9. Profit / loss on sales
Other income and expenses		1. Other income 2. Other expenses 9. Balance of other income and expenses
............................
............................
Shortages and losses from damage to valuables
............................
Reserves for future expenses		By type of reserves
Future expenses		By type of expense
revenue of the future periods		1. Income received for future periods 2. Gratuitous receipts 3. Upcoming receipts of debt for shortfalls identified in previous years 4. The difference between the amount to be recovered from the guilty parties and the book value for shortfalls of valuables
Profit and loss

Off-balance sheet accounts

Leased fixed assets
Commodity and material 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 obligations and payments received
Security for obligations and payments issued
Depreciation of fixed assets
Leased fixed assets

This Instruction establishes uniform approaches to the application of the Chart of Accounts for accounting of financial and economic activities of organizations and the reflection of facts of economic activity in accounting accounts. It provides a brief description of synthetic accounts and the subaccounts opened for them: their structure and purpose, the economic content of the facts of economic activity generalized on them, and the order in which the most common facts are reflected are revealed. The description of the accounting accounts by sections is given in the sequence provided for in the Chart of Accounts.

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.

According to the Chart of Accounts and in accordance with these Instructions, accounting must be maintained in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that conduct accounting using the double entry method.

Based on the Chart of Accounts and these Instructions, the organization approves a working chart of accounts containing a complete list of synthetic and analytical (including subaccounts) accounts necessary for accounting.

The chart of accounts is a scheme for recording and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts).

Faculty of Economics

Department of Accounting and Audit

Skornyakova A.A.

Guidelines for completing the test

By discipline

ACCOUNTING AND ANALYSIS

Direction of training

Economy"

Training profile "Finance and Credit"

Graduate qualification (degree)

Bachelor

Form of study

correspondence

Kazan – 2015

The test is one of the stages of studying the discipline “Accounting and Analysis”. The purpose of the test is to obtain initial knowledge in the field of accounting theory, namely, to study and consolidate basic concepts: assets and liabilities of the organization, property, capital and liabilities, accounting accounts and double entry. The student must know the composition of the organization’s property and the sources of its formation (financing), be able to draw up an accounting entry (entry) and explain its content.

Test work is carried out mainly directly during classes in the discipline.

The test involves solving individual problems. Tasks include determining the composition and grouping of property and sources of its formation (financing) of the organization, drawing up a balance sheet and determining the effects of transactions on changes in the balance sheet currency, opening and filling out accounting accounts, drawing up accounting records (entries), filling out synthetic and analytical accounting registers, such as a journal of registration of facts of economic life, general ledger, turnover sheet for synthetic accounting accounts, sheet of analytical accounting.

The test is carried out according to the options. Methodological recommendations for completing the work are used by all students. Next, the student must select the problems of his version and solve them in accordance with the methodological instructions. A test completed using data from another option will be returned for revision without verification.

OPTIONS

to complete the test

1. The test consists of seven tasks. All tasks are completed by all students without fail.

2. In the first task, it is necessary to determine the type of property or the source of its formation with maximum detail.

3. In the second task, you need to determine the type of debt (receivable or payable).

4. In the third task it is necessary to draw up a balance sheet of the organization. Determine what property and for what amount is at the disposal of the organization, what are the sources of formation of this property. Reflect changes in the balance sheet as a result of transactions.

5. In the fourth task, you need to open and fill out accounting accounts. Record the opening balance for each account, post transactions among the accounts, calculate the turnover and determine the ending balance.

6. In the fifth task, you need to make accounting records (entries) for each business transaction using separate stages.

7. In the sixth task, make an accounting entry (entry) for each operation, record it in the journal and indicate its impact on the balance sheet indicators (type of changes). Open accounting accounts in the general ledger and post transactions from the journal to accounts (10, 51, 75, 80). Calculate the monthly turnover for each account and the final balance. Compile analytical accounting statements for account 10 “Materials”, for account 75 “Settlements with founders”. Conduct a reconciliation of synthetic and analytical accounting data for accounts 10 “Materials” and 75 “Settlements with founders”. According to the accounting accounts, draw up a turnover sheet for the month of January.

8. Digital material in the test is conditional and cannot be used for reference purposes.

ANNEX 1

Private Educational Institution of Higher Professional Education "Institute of Economics, Management and Law (Kazan)"

Department of Accounting and Auditing

Test

By discipline

Accounting and Analysis

Last name, first name, patronymic of the student

Scientific director

Skornyakova Anna Alekseevna

Kazan - 2015

APPENDIX 2

CHART OF ACCOUNTS AND FINANCIAL AND ECONOMIC ACTIVITIES OF ENTERPRISES

as amended by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n

Account name	Account number	Subject number and name
Section 1. Fixed assets and other long-term investments
Fixed assets		By type of fixed assets
Depreciation of fixed assets
Profitable investments in material assets		By type of material assets
Intangible assets
Amortization of intangible assets		By type 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 individual fixed assets 5. Acquisition of intangible assets 6. Transfer of young animals to the main herd 7. Acquisition of adult animals
Deferred tax assets
Section 2. Inventory
Materials		1. Raw materials and materials 2. Purchased semi-finished products and components, structures and parts 3. Fuel 4. Containers and container materials 5. Spare parts 6. Other materials 7. Materials transferred for processing to third parties 8. Construction materials 9. Inventory and household supplies
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
Value added tax on purchased assets		1. Value added tax on the acquisition of fixed assets 2. VAT on acquired intangible inventories
Section 3. Production costs
Primary production
Semi-finished products of our own production
Auxiliary production
General production expenses
General running costs
Defects in production
Service industries and farms
Section 4. Finished products and goods
Release of products (works, services)
Goods		1. Goods in warehouses 2. Goods in retail trade 3. Containers under goods and empty 4. Purchased items
Trade margin
Finished products
Selling expenses
Goods shipped
Completed stages of unfinished work
Section 5. Cash
Cash register		1. Cash organization 2. Operating cash 3. Cash documents
Current accounts
Currency accounts
Special bank accounts		1. Letters of credit 2. Check books 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 investments in securities
Section 6. Calculations
Settlements with suppliers and contractors
Settlements with buyers and customers
Provisions for doubtful debts
Calculations for short-term loans and borrowings
Calculations for long-term loans and borrowings
Calculations for taxes and fees
Calculations for social insurance and security		1. Calculations for social insurance 2. Calculations for pensions 3. Calculations for compulsory health insurance
Payments to personnel regarding wages
Calculations with accountable persons
Settlements with personnel for other operations		1. Calculations for loans provided 2. Calculations for compensation for material damage
Settlements with founders		1. Calculations for contributions to the authorized (share) capital 2. Calculations for payment of income
Settlements with various debtors and creditors		1. Settlements for property and personal insurance 2. Settlements for claims 3. Settlements for dividends due and other income 4. Settlements for amounts deposited
Deferred tax liabilities
On-farm settlements		1. Settlements for allocated property 2. Settlements for current operations 3. Settlements under a property trust management agreement
Section 7. Capital
Authorized capital
Own shares
Reserve capital
Extra capital
Retained earnings (uncovered loss)
Special-purpose financing		By type of financing
Section 8. Financial results
Sales		1. Revenue 2. Cost of sales 3. Value added tax 4. Excise taxes 5. Profit/loss from sales
Other income and expenses		1. Other income 2. Other expenses 3. Balance of other income and expenses
Shortages and losses from damage to valuables
Reserves for upcoming expenses and payments		By payment type
Future expenses
revenue of the future periods		1. Income received for future periods 2. Gratuitous receipts 3. Upcoming receipts of debt for shortfalls identified in previous years 4. The difference between the amount to be recovered from the guilty parties and the book value for shortfalls of valuables
Profit and loss
OFF BALANCE ACCOUNTS
Leased fixed assets Inventory assets accepted for storage Materials accepted for processing Goods accepted for consignment Equipment accepted for installation Strict reporting forms Debt of non-paying debtors written off at a loss Security for obligations and payments received Security for obligations and payments issued Depreciation of fixed assets Fixed assets leased assets

Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n ¨On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application¨.

Acceptance date: 31.10.2000
Number: 94n
Receiving authority: Ministry of Finance of the Russian Federation.

Information updated:03.05.2005

Note: As amended May 7, 2003

Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions.
- Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions. Section I.
- Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions. Section II.
- Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions. Section III.
- Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions. Section IV.
- Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions. Section V
- Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions. Section VI.
- Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions. Section VII.
- Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions. Section VIII.
- Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. Instructions. Off-balance sheet accounts.

Full text of the document:

Off-balance sheet accounts

Off-balance sheet accounts are intended to summarize information on the availability and movement of assets temporarily in use or disposal of the organization (leased fixed assets, material assets in custody, in processing, etc.), contingent rights and obligations, as well as to control individual business transactions. Accounting for these objects is carried out using a simple system.

Account 001 "Leased fixed assets"

Account 001 "Leased fixed assets" is intended to summarize information on the availability and movement of fixed assets leased by the organization.

Leased fixed assets are accounted for in account 001 “Leased fixed assets” in the valuation specified in the lease agreements.

Analytical accounting for account 001 "Leased fixed assets" is carried out by lessor, for each object of leased fixed assets (according to the lessor's inventory numbers). Leased fixed assets located outside the Russian Federation are accounted for on account 001 “Leased fixed assets” separately.

Account 002 "Inventory,

accepted for safekeeping"

Account 002 “Inventory assets accepted for safekeeping” is intended to summarize information on the availability and movement of inventory assets accepted for safekeeping.

Buying organizations record on account 002 “Inventory assets accepted for safekeeping” values accepted for storage in the following cases: receipt from suppliers of inventory assets for which the organization legally refused to accept invoices of payment requests and pay them ; receiving from suppliers unpaid inventory items that are prohibited from being spent under the terms of the contract until they are paid for; acceptance of inventory items for safekeeping for other reasons. Supplier organizations record in account 002 “Inventory assets accepted for safekeeping” goods and materials paid for by buyers that are left in safe custody, issued with safekeeping receipts, but not taken out for reasons beyond the control of the organizations. Inventory assets are recorded on account 002 “Inventory assets accepted for safekeeping” at the prices specified in the acceptance certificates or in the payment request accounts.

Analytical accounting for account 002 “Inventory assets accepted for safekeeping” is maintained by owner organization, by type, grade and storage location.

Account 003 "Materials accepted for processing"

Account 003 “Materials accepted for processing” is intended to summarize information on the availability and movement of raw materials and customer materials accepted for processing (raw materials supplied by customers), not paid for by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on production cost accounts, reflecting the associated costs (with the exception of the cost of raw materials and materials of the customer). The customer's raw materials accepted for processing are accounted for in account 003 "Materials accepted for processing" at the prices stipulated in the contracts.

Analytical accounting for account 003 “Materials accepted for processing” is carried out by customers, types, grades of raw materials and materials and their locations.

Account 004 "Goods accepted for commission"

Account 004 “Goods accepted on commission” is intended to summarize information about the availability and movement of goods accepted on commission in accordance with the contract. This account is used by commission agencies.

Goods accepted for commission are recorded in account 004 “Goods accepted for commission” at the prices specified in the acceptance certificates. Analytical accounting for account 004 “Goods accepted for commission” is carried out by type of goods and organizations (persons) - consignors.

Account 005 "Equipment accepted for installation"

Account 005 “Equipment accepted for installation” is intended to summarize information about the availability and movement of all types of equipment received by the organization from the customer for installation. This account is used by contractor organizations.

The equipment is accounted for on account 005 “Equipment accepted for installation” at the prices specified by the customer in the accompanying documents.

Analytical accounting for account 005 “Equipment accepted for installation” is carried out for individual objects or units.

Account 006 "Strict reporting forms"

Account 006 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms stored and issued for reporting - receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. .

Strict reporting forms are accounted for in account 006 “Strict reporting forms” in the conditional valuation.

Analytical accounting for account 006 “Strict reporting forms” is maintained for each type of strict reporting forms and their storage locations.

Account 007 "Debt written off at a loss

insolvent debtors"

Account 007 “Debt of insolvent debtors written off at a loss” is intended to summarize information on the status of receivables written off at a loss due to the insolvency of debtors. This debt must be kept on the balance sheet for five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors.

Accounts are debited for amounts received in order to collect debts previously written off at a loss. 50 "Cash register", 51 "Current accounts" or 52 "Currency accounts" in correspondence with the account 91 "Other income and expenses." At the same time, off-balance sheet account 007 “Debt of insolvent debtors written off at a loss” is credited for the indicated amounts.

Analytical accounting for account 007 “Debt of insolvent debtors written off at a loss” is maintained for each debtor whose debt is written off at a loss, and for each debt written off at a loss.

Account 008 "Securities for obligations and payments received"

Account 008 “Securities for obligations and payments received” is intended to summarize information on the availability and movement of guarantees received to ensure the fulfillment of obligations and payments, as well as security received for goods transferred to other organizations (individuals).

If the guarantee does not specify the amount, then for accounting purposes it is determined based on the terms of the contract.

The amounts of collateral recorded in account 008 “Collateral for obligations and payments received” are written off as the debt is repaid.

Analytical accounting for account 008 “Securities for obligations and payments received” is maintained for each security received.

Account 009 "Securities for obligations and payments issued"

Account 009 “Securities for obligations and payments issued” is intended to summarize information on the availability and movement of guarantees issued to secure the fulfillment of obligations and payments. If the guarantee does not specify the amount, then for accounting purposes it is determined based on the terms of the contract.

The amounts of collateral recorded in account 009 “Collateral for obligations and payments issued” are written off as the debt is repaid.

Analytical accounting for account 009 “Securities for obligations and payments issued” is maintained for each security issued.

Account 010 "Depreciation of fixed assets"

Account 010 “Depreciation of fixed assets” is intended to summarize information on the movement of depreciation amounts for housing facilities, external improvement facilities and other similar objects (forestry, road management, specialized shipping facilities, etc.), as well as for non-profit organizations for fixed assets. Depreciation on these objects is calculated at the end of the year according to established depreciation rates.

When disposing of individual objects (including sale, gratuitous transfer, etc.), the amount of depreciation on them is written off from account 010 “Depreciation of fixed assets.”

Analytical accounting for account 010 “Depreciation of fixed assets” is carried out for each object.

Account 011 "Fixed assets leased"

Account 011 “Fixed assets leased” is intended to summarize information on the availability and movement of fixed assets leased out, if, under the terms of the lease agreement, the property must be accounted for on the balance sheet of the tenant (tenant).

Fixed assets leased are recorded on account 011 “Fixed assets leased” in the valuation specified in the lease agreements.

Analytical accounting for account 011 “Fixed assets leased” is carried out by tenant, for each object of fixed assets leased. Fixed assets leased, located outside the Russian Federation, are accounted for on account 011 “Fixed assets leased” separately.

Account 10 “Materials” is intended to summarize information about the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. assets of the organization (including those in transit and processing).

Materials are accounted for on account 10 “Materials” at the actual cost of their acquisition (procurement) or accounting prices.

Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected in account 10 “Materials”, are taken into account at the planned cost during this year (before the preparation of the annual reporting calculation). After preparing the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost.

When accounting for materials at accounting prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquisition (procurement) of valuables is reflected in account 16 “Deviation in the cost of materials.”

Subaccounts can be opened for account 10 “Materials”:

10-1 "Raw materials and supplies";
10-2 "Purchased semi-finished products and components, structures and parts";
10-3 "Fuel";
10-4 "Containers and packaging materials";
10-5 "Spare parts";
10-6 "Other materials";
10-7 "Materials transferred for processing to third parties";
10-8 "Building materials";
10-9 "Inventory and household supplies";
10-10 "Special equipment and special clothing in the warehouse";
10-11 “Special equipment and special clothing in operation”, etc.

Subaccount 10-1 “Raw materials and materials” takes into account the presence and movement of: raw materials and basic materials (including construction materials from contractors) that are part of the manufactured product, forming its basis, or which are necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, or to assist the production process; agricultural products prepared for processing, etc.

Subaccount 10-2 “Purchased semi-finished products and components, structures and parts” takes into account the availability and movement of purchased semi-finished products, finished components (including building structures and parts from contractors) purchased to complete manufactured products (construction), which require costs for their processing or assembly. Products purchased for assembly, the cost of which is not included in the cost of production, are recorded on account 41 “Goods”.

Organizations engaged in carrying out research, design and technological work, purchasing special equipment, tools, fixtures and other devices that they need as components for carrying out this work on a specific research or design topic, take into account these values in subaccount 10 -2 "Purchased semi-finished products and components, structures and parts."

Subaccount 10-3 “Fuel” takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

Subaccount 10-4 “Containers and packaging materials” takes into account the presence and movement of all types of containers (except for those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel staves, hoop iron and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for in subaccount 10-1 “Raw materials and materials”.

Organizations carrying out trading activities take into account containers under goods and empty containers in account 41 “Goods”.

Subaccount 10-5 "Spare parts" takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, and assemblies created in the repair departments of organizations, at technical exchange points and repair plants.

Car tires (tire, tube and rim tape), located on wheels and in stock with a vehicle, included in its initial cost, are taken into account as part of fixed assets.

Subaccount 10-6 “Other materials” takes into account the presence and movement of production waste (stumps, scraps, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (scrap metal, waste materials); worn tires and scrap rubber, etc. Production waste and secondary material assets used as solid fuel are accounted for in subaccount 10-3 “Fuel”.

Subaccount 10-7 “Materials transferred for external processing” takes into account the movement of materials transferred for external processing, the cost of which is subsequently included in the costs of production of products obtained from them. Costs for processing materials paid to third-party organizations and individuals are charged directly to the debit of accounts that record products obtained from processing.

Subaccount 10-8 "Building materials" is used by developer organizations. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of building parts, for the construction and finishing of structures and parts of buildings and structures, building structures and parts, as well as other material assets necessary for construction needs (explosives substances, etc.).

Subaccount 10-9 “Inventory and household supplies” takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Subaccount 10-10 “Special equipment and special clothing in the warehouse” is intended to account for the receipt, availability and movement of special tools, special devices, special equipment and special clothing located in the organization’s warehouses or other storage areas.

Subaccount 10-11 “Special equipment and special clothing in operation” takes into account the receipt and availability of special tools, special devices, special equipment and special clothing for operation (in the production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of special tools, special devices, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounts, and the write-off of the residual value of objects upon their early disposal in correspondence with the debit of the account for other income and expenses.

Organizations engaged in the production of agricultural products can open separate sub-accounts for account 10 “Materials” to account for: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” or without using them.

If an organization uses accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”, on the basis of supplier settlement documents received by the organization, an entry is made in the debit of account 15 “Procurement and acquisition of material assets” and in the credit of accounts 60 “Settlements with suppliers and contractors", 20 "Main production", 71 "Settlements with accountable persons", etc. depending on where certain values came from, and on the nature of the costs of procuring and delivering materials to the organization. In this case, an entry in the debit of account 15 “Procurement and acquisition of material assets” and the credit of account 60 “Settlements with suppliers and contractors” is made regardless of when the materials arrived at the organization - before or after receiving the supplier’s settlement documents.

The posting of materials actually received by the organization is reflected by an entry in the debit of account 10 “Materials” and the credit of account 15 “Procurement and acquisition of material assets.”

If the organization does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", the posting of materials is reflected by an entry in the debit of account 10 "Materials" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 " Main proceedings", 23 "Auxiliary proceedings", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors", etc. depending on where certain values came from, and on the nature of the costs of procuring and delivering materials to the organization. In this case, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's payment documents.

The cost of materials remaining in transit at the end of the month or not removed from suppliers’ warehouses is reflected at the end of the month as a debit to account 10 “Materials” and a credit to account 60 “Settlements with suppliers and contractors” (without posting these values to the warehouse).

The actual consumption of materials in production or for other business purposes is reflected in the credit of account 10 “Materials” in correspondence with the accounts of production costs (selling expenses) or other relevant accounts.

When materials are disposed of (sold, written off, transferred free of charge, etc.), their cost is written off to the debit of account 91 “Other income and expenses.”

Analytical accounting for account 10 “Materials” is carried out by storage locations of materials and their individual names (types, grades, sizes, etc.).

Account 10 "Materials"
corresponds with accounts:

by debit:

on loan:

10 "Materials"
15 "Procurement and acquisition of material assets"
20 "Main production"
23 "Auxiliary production"

28 "Defects in production"

40 "Release of products (works, services)"
41 "Products"
43 "Finished products"
44 "Sales expenses"
60 "Settlements with suppliers and contractors"
66 "Settlements for short-term loans and borrowings"
67 "Calculations for long-term loans and borrowings"
68 "Calculations for taxes and fees"
71 "Settlements with accountable persons"
75 "Settlements with founders"
76 "Settlements with various debtors and creditors"

80 "Authorized capital"
86 "Targeted financing"
91 "Other income and expenses"
97 "Prepaid expenses"
99 "Profits and losses"

08 "Investments in non-current assets"
10 "Materials"
20 "Main production"
23 "Auxiliary production"
25 "General production expenses"
26 "General business expenses"
28 "Defects in production"
29 "Service industries and farms"
44 "Sales expenses"
45 "Goods shipped"
76 "Settlements with various debtors and creditors"
79 "Intra-economic calculations"
80 "Authorized capital"
91 "Other income and expenses"
94 "Shortages and losses from damage to valuables"
97 "Prepaid expenses"
99 "Profits and losses"