ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 31, 2000 No. 94n

About approval of the Chart of accounts of financial accounting of financial and economic organization activity and the instruction for its application

List of amending documents

In pursuance of the Program of reforming of financial accounting according to international accounting standards approved by the order of the Government of the Russian Federation of March 6, 1998 N 283, I order:

1. Approve the Chart of accounts of financial accounting of financial and economic organization activity and the instruction for its application.

2. Enact this order since January 1, 2001. Transition to application of the Chart of accounts of financial accounting of financial and economic organization activity is allowed to be performed during 2001 in process of readiness of the organization.

 

Approved by the order of the Ministry of Finance of the Russian Federation of October 31, 2000, No. 94n

Chart of accounts of financial accounting of financial and economic organization activity

 
 ................................    37
 ................................    38
 ................................    39

                  Раздел IV. Готовая продукция и товары

 Выпуск  продукции (работ, услуг)    40
 Товары                              41   1. Товары на складах
                                          2. Товары    в     розничной
                                          торговле
                                          3. Тара   под   товаром    и
                                          порожняя
                                          4. Покупные изделия
 Торговая наценка                    42
 Готовая продукция                   43
 Расходы на продажу                  44
 Товары отгруженные                  45
 Выполненные       этапы       по    46
 незавершенным работам
 ................................    47
 ................................    48
 ................................    49

                       Раздел V. Денежные средства

 Касса                               50   1. Касса организации
                                          2. Операционная касса
                                          3. Денежные документы
 Расчетные счета                     51
 Валютные счета                      52
 ................................    53
 ................................    54
 Специальные счета в банках          55   1. Аккредитивы
                                          2. Чековые книжки
                                          3. Депозитные счета
 ................................    56
 Переводы в пути                     57
 Финансовые вложения                 58   1. Паи и акции
                                          2. Долговые ценные бумаги
                                          3. Предоставленные займы
                                          4. Вклады    по     договору
                                          простого товарищества
 Резервы под обесценение финансовых
 вложений                            59

                           Раздел VI. Расчеты

 Расчеты   с    поставщиками    и    60
 подрядчиками
 ................................    61
 Расчеты   с    покупателями    и    62
 заказчиками
 Резервы по сомнительным долгам      63
 ................................    64
 ................................    65
 Расчеты     по     краткосрочным    66   По видам кредитов и займов
 кредитам и займам
 Расчеты по долгосрочным кредитам    67   По видам кредитов и займов
 и займам
 Расчеты по налогам и сборам         68   По видам налогов и сборов
 Расчеты       по     социальному    69   1. Расчеты  по   социальному
 страхованию и обеспечению                страхованию
                                          2. Расчеты  по   пенсионному
                                          обеспечению
                                          3. Расчеты по  обязательному
                                          медицинскому страхованию
 Расчеты с  персоналом по  оплате    70
 труда
 Расчеты с подотчетными лицами       71
 ................................    72
 Расчеты с  персоналом по  прочим    73
 операциям                                1. Расчеты                по
                                          предоставленным займам
                                          2. Расчеты   по   возмещению
                                          материального ущерба
 ................................    74
 Расчеты с учредителями              75   1. Расчеты   по   вкладам  в
                                          уставный        (складочный)
                                          капитал
                                          2. Расчеты     по    выплате
                                          доходов
 Расчеты с  разными дебиторами  и    76   1. Расчеты по имущественному
 кредиторами                              и личному страхованию
                                          2. Расчеты по претензиям
                                          3. Расчеты по  причитающимся
                                          дивидендам и другим доходам
                                          4. Расчеты по депонированным
                                          суммам
 Отложенные налоговые обязательства  77

 ................................    78
 Внутрихозяйственные расчеты         79   1. Расчеты  по   выделенному
                                          имуществу
                                          2. Расчеты     по    текущим
                                          операциям
                                          3. Расчеты    по    договору
                                          доверительного    управления
                                          имуществом

                           Раздел VII. Капитал

 Уставный капитал                    80
 Собственные акции (доли)            81
 Резервный капитал                   82
 Добавочный капитал                  83
 Нераспределенная         прибыль    84
 (непокрытый убыток)
 ................................    85
 Целевое финансирование              86   По видам финансирования
 ................................    87
 ................................    88
 ................................    89

                   Раздел VIII. Финансовые результаты

 Продажи                             90   1. Выручка
                                          2. Себестоимость продаж
                                          3. Налог    на   добавленную
                                          стоимость
                                          4. Акцизы
                                          9. Прибыль/убыток от продаж
 Прочие доходы и расходы             91   1. Прочие доходы
                                          2. Прочие расходы
                                          9. Сальдо  прочих  доходов и
                                          расходов
 ................................    92

 ................................    93
 Недостачи  и  потери  от   порчи    94
 ценностей
 ................................    95

 Резервы предстоящих расходов        96   По видам резервов
 Расходы будущих периодов            97   По видам расходов
 Доходы будущих периодов             98   1. Доходы, полученные в счет
                                          будущих периодов
                                          2. Безвозмездные поступления
                                          3. Предстоящие   поступления
                                          задолженности по недостачам,
                                          выявленным за прошлые годы
                                          4. Разница   между   суммой,
                                          подлежащей    взысканию    с
                                          виновных лиц,  и  балансовой
                                          стоимостью   по   недостачам
                                          ценностей
 Прибыли и убытки                    99

                           Забалансовые счета

 Арендованные основные средства     001
 Товарно-материальные   ценности,   002
 принятые    на     ответственное
 хранение
 Материалы,      принятые       в   003
 переработку
 Товары, принятые на комиссию       004
 Оборудование,    принятое    для   005
 монтажа
 Бланки строгой отчетности          006
 Списанная в убыток задолженность   007
 неплатежеспособных дебиторов
 Обеспечения    обязательств    и   008
 платежей полученные
 Обеспечения    обязательств    и   009
 платежей выданные
 Износ основных средств             010
 Основные   средства,  сданные  в   011
 аренду
 

Approved by the order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n

Instruction for application of the Chart of accounts of financial accounting of financial and economic organization activity

This Instruction establishes single approaches to application of the Chart of accounts of financial accounting of financial and economic organization activity and reflection of the facts of economic activity on accounts of financial accounting. The short characteristic of synthetic accounts and the sub-accounts opened to them is provided in it: their structure and appointment, economic content of the facts of economic activity generalized on them, procedure for reflection of the most widespread facts are revealed. The description of accounts of financial accounting on Sections is provided in the sequence provided by the Chart of accounts of financial accounting.

The principles, rules and methods of maintaining by the organizations of financial accounting of separate assets, obligations, financial, economic activities, etc., including recognitions, estimates, groups, are established by provisions and other regulations, methodical instructions for questions of financial accounting.

According to the plan of accounts of financial accounting and according to this Instruction financial accounting shall be kept in the organizations (except credit and public (municipal) institutes) all patterns of ownership and forms of business recording by method of double record.

On the basis of the Chart of accounts of financial accounting and this Instruction the organization approves the working chart of accounts of financial accounting containing complete list synthetic and analytical (including sub-accounts) the accounts necessary for conducting financial accounting.

The chart of accounts of financial accounting represents the scheme of registration and group of the facts of economic activity (assets, obligations, financial, economic activities, etc.) in financial accounting. Names and numbers of synthetic accounts (the accounts of the first procedure) and sub-accounts (the accounts of the second procedure) are provided in it.

For accounting of specific transactions the organization can enter in coordination with the Ministry of Finance of the Russian Federation into the Chart of accounts of financial accounting additional synthetic accounts, using vacant rooms of accounts.

The sub-accounts provided in the Chart of accounts of financial accounting are used by the organization proceeding from requirements of management of the organization, including needs of the analysis, control and the reporting. The organization can specify contents of the sub-accounts provided in the Chart of accounts of financial accounting, exclude and combine them, and also enter additional sub-accounts.

The procedure for conducting analytics is established by the organization proceeding from this Instruction, provisions and other regulations, methodical instructions for questions of financial accounting (fixed assets, inventory stocks, etc.).

In the Instruction after the characteristic of each synthetic account the standard scheme of its correspondence with other synthetic accounts is this. In case of the facts of economic activity, correspondence on which is not provided in the standard scheme, the organization can add it, observing the single approaches established by this Instruction.

Section I Non-current assets

Accounts of this Section are intended for generalization of information on availability and movement of assets of the organization which according to accounting rules belong to fixed assets, intangible assets and other non-current assets, and also the transactions connected with their construction, acquisition and disposal.

Account 01 "Fixed assets"

Account 01 "Fixed assets" is intended for generalization of information on availability and movement of the fixed assets of the organization which are in operation, inventory on preservation, in lease, trust management.

Fixed assets are accepted to financial accounting on account 01 "Fixed assets" on original cost. The fixed asset object which is in property of two or several organizations is reflected each organization in account 01 "Fixed assets" in respective share.

Acceptance to financial accounting of fixed assets, and also change of their original cost in case of completion, additional equipment and reconstruction is reflected on the debit of account 01 "Fixed assets" in correspondence with account 08 "Investments in non-current assets".

Change of original cost in case of revaluation of the corresponding objects is reflected on account 01 "Fixed assets" in correspondence with account 83 "Added capital".

For accounting of disposal of fixed asset objects (sale, write-off, partial liquidation, transfer gratuitously, etc.) to account 01 "Fixed assets" the sub-account "Disposal of fixed assets" can open. The cost of the disposed object, and on credit - cumulative depreciation amount is transferred to the debit of this sub-account. Upon termination of the procedure of disposal residual cost of object is charged off account 01 "Fixed assets" into account 91 "Other incomes and expenses".

Analytics on account 01 "Fixed assets" are kept on separate inventory fixed asset objects. At the same time creation of analytics shall provide possibility of data acquisition about availability and movement of the fixed assets necessary for creation of accounting records (by types, the locations, etc.).

 
        Счет 01 "Основные средства" корреспондирует со счетами:

               по дебету                           по кредиту

03 Доходные     вложения      в   02   Амортизация основных средств
   материальные ценности          11   Животные   на   выращивании   и
08 Вложения   во   внеоборотные        откорме
   активы                         76   Расчеты с разными дебиторами  и
76 Расчеты с разными дебиторами        кредиторами
   и кредиторами                  79   Внутрихозяйственные расчеты
79 Внутрихозяйственные расчеты    80   Уставный капитал
80 Уставный капитал               83   Добавочный капитал
83 Добавочный капитал             91   Прочие доходы и расходы
                                  94   Недостачи  и  потери  от  порчи
                                       ценностей
                                  99   Прибыли и убытки 
 

Account 02 "Fixed asset depreciation"

Account 02 "Fixed asset depreciation" is intended for generalization of information on the depreciation which is saved up during operation of fixed asset objects.

The added depreciation amount of fixed assets is reflected in financial accounting on account 02 credit "Fixed asset depreciation" in correspondence with costs accounts on production (costs to sell). The organization lessor reflects the added depreciation amount on the fixed assets leased on account 02 credit "Fixed asset depreciation" and to the debit of account 91 "Other incomes and expenses" (if the rent creates other incomes).

In case of disposal (sale, write-off, partial liquidation, transfer it is non-paid, etc.) fixed asset objects the amount of the depreciation added on them is charged off account 02 "Fixed asset depreciation" on credit of account 01 "Fixed assets" (sub-account "Disposal of fixed assets"). Similar record is made in case of write-off of the amount of charged depreciation on the missing or completely spoiled fixed assets.

Analytics on account 02 "Fixed asset depreciation" are kept on separate inventory fixed asset objects. At the same time creation of analytics shall provide possibility of data acquisition about fixed asset depreciation, necessary for management of the organization and creation of accounting records.

 
                Счет 02 "Амортизация основных средств"
                     корреспондирует со счетами:

               по дебету                           по кредиту

01 Основные средства              02   Амортизация основных средств
02 Амортизация основных средств   08   Вложения во внеоборотные активы
03 Доходные     вложения      в   20   Основное производство
   материальные ценности          23   Вспомогательные производства
79 Внутрихозяйственные расчеты    25   Общепроизводственные расходы
83 Добавочный капитал             26   Общехозяйственные расходы
                                  29   Обслуживающие  производства   и
                                       хозяйства
                                  44   Расходы на продажу
                                  79   Внутрихозяйственные расчеты
                                  83   Добавочный капитал
                                  91   Прочие доходы и расходы
                                  97   Расходы будущих периодов 

Account 03 "Profitable investments in material values"

Account 03 "Profitable investments in material values" is intended for generalization of information on availability and movement of investments of the organization in part of property, the building, room, the equipment and other values having the material and material form (further - material values), provided by the organization for a fee in temporary use (temporary ownership and use) for the purpose of income acquisition.

The material values acquired (arrived) by the organization for provision for a fee in temporary use (temporary ownership and use) are accepted to financial accounting on account 03 "Profitable investments in material values" on original cost proceeding from their actually made purchase costs, including expenses on delivery, installation and installation.

The material values acquired (arrived) by the organization for provision for a fee in temporary use (temporary ownership and use) for the purpose of income acquisition are accepted to financial accounting on the debit of account 03 "Profitable investments in material values" in correspondence with account 08 "Investments in non-current assets".

Depreciation of the material values provided in temporary use (temporary ownership and use) for the purpose of income acquisition is considered on account 02 "Fixed asset depreciation" separately.

For disposal accounting (sale, write-off, partial liquidation, transfer gratuitously, etc.) the material values considered on account 03 "Profitable investments in material values" to it the sub-account "Disposal of material values" can open. The cost of the disposed object, and on credit - cumulative depreciation amount is transferred to the debit of this sub-account. Upon termination of the procedure of disposal residual cost of object is charged off account 03 "Profitable investments in material values" into account 91 "Other incomes and expenses".

Analytics on account 03 "Profitable investments in material values" are kept by types of material values, lessees and separate objects of material values.

 
          Счет 03 "Доходные вложения в материальные ценности"
                     корреспондирует со счетами:

               По дебету                           по кредиту

08 Вложения   во   внеоборотные   01   Основные средства
   активы                         02   Амортизация основных средств
76 Расчеты с разными дебиторами   76   Расчеты с разными дебиторами  и
   и кредиторами                       кредиторами
80 Уставный капитал               80   Уставный капитал
                                  91   Прочие доходы и расходы
                                  94   Недостачи  и  потери  от  порчи
                                       ценностей
                                  99   Прибыли и убытки
 

Account 04 "Intangible assets"

Account 04 "Intangible assets" is intended for generalization of information on availability and movement of intangible assets of the organization, and also about expenses of the organization on research, developmental and technological works.

Intangible assets are accepted to financial accounting on account 04 "Intangible assets" on original cost.

On objects of intangible assets on which depreciation is considered without use of account 05 "Depreciation of intangible assets" the added amounts of the depreciation charges are written off directly on credit account 04 "Intangible assets".

Acceptance to financial accounting of intangible assets is reflected on the debit of account 04 "Intangible assets" in correspondence with account 08 "Investments in non-current assets".

In case of disposal of objects of intangible assets (sale, write-off, transfer it is non-paid, etc.) their cost considered on account 04 "Intangible assets" decreases by the amount of the depreciation added for usage time (from the debit of account 05 "Depreciation of intangible assets"). Residual cost of the disposed objects is charged off account 04 "Intangible assets" into account 91 "Other incomes and expenses".

Expenses of the organization on research, developmental and technological works which results are used for production or managerial needs of the organization are considered on account 04 "Intangible assets" separately.

Expenses on research, developmental and technological works are accepted to financial accounting on account 04 "Intangible assets" in the amount of actual costs, at the same time account 04 "Intangible assets" in correspondence with account 08 credit of "Investment in non-current assets" is debited.

In case of write-off in accordance with the established procedure of expenses on research, developmental and technological works which results are used for production or managerial needs of the organization on expenses on regular types of activity account 04 "Intangible assets" in correspondence with the debit of costs accounts is credited (20 "The main production, 26 "General running costs, etc.).

In case of the termination of use of results of research, developmental and technological works in production (performance of works, rendering services) or for managerial needs of expense amount, not carried on expenses on regular types of activity, correspondence with account 04 credit "Intangible assets" are written off in the debit of account 91 "Other incomes and expenses" к#;

Analytics on account 04 "Intangible assets" are kept on separate objects of intangible assets, and also on expense types for research, developmental and technological works. At the same time conducting analytics shall provide possibility of data acquisition about availability and movement of intangible assets, and also expense amounts on research, developmental and technological works.

 
     Счет 04 "Нематериальные активы" корреспондирует со счетами:

               по дебету                           по кредиту

08 Вложения   во   внеоборотные   05   Амортизация      нематериальных
   активы                              активов
51 Расчетные счета                20   Основное производство
52 Валютные счета                 23   Вспомогательные производства
55 Специальные счета в банках     25   Общепроизводственные расходы
76 Расчеты с разными дебиторами   26   Общехозяйственные расходы
   и кредиторами                  29   Обслуживающие  производства   и
79 Внутрихозяйственные расчеты         хозяйства
80 Уставный капитал               44   Расходы на продажу
                                  76   Расчеты с разными дебиторами  и
                                       кредиторами
                                  79   Внутрихозяйственные расчеты
                                  80   Уставный капитал
                                  91   Прочие доходы и расходы
                                  97   Расходы будущих периодов 

Account 05 "Depreciation of intangible assets"

Account 05 "Depreciation of intangible assets" is intended for generalization of information on the depreciation which is saved up for usage time of objects of intangible assets of the organization (except for objects on which the depreciation charges are written off directly on credit account 04 "Intangible assets").

The added depreciation amount of intangible assets is reflected in financial accounting on account 05 credit "Depreciation of intangible assets" in correspondence with costs accounts on production (costs to sell).

In case of disposal (sale, write-off, transfer it is non-paid, etc.) objects of intangible assets the amount of the depreciation added on them is charged off account 05 "Depreciation of intangible assets" on credit of account 04 "Intangible assets".

Analytics on account 05 "Depreciation of intangible assets" are kept on separate objects of intangible assets. At the same time creation of analytics shall provide possibility of data acquisition about depreciation of the intangible assets necessary for management of the organization and creation of accounting records.

 
             Счет 05 "Амортизация нематериальных активов"
                     корреспондирует со счетами:

     по дебету                           по кредиту

04 Нематериальные активы          08   Вложения во внеоборотные активы
79 Внутрихозяйственные расчеты    20   Основное производство
                                  23   Вспомогательные производства
                                  25   Общепроизводственные расходы
                                  26   Общехозяйственные расходы
                                  29   Обслуживающие  производства   и
                                       хозяйства
                                  44   Расходы на продажу
                                  79   Внутрихозяйственные расчеты
                                  97   Расходы будущих периодов 

Account 07 "Equipment to installation"

Account 07 "The equipment to installation" is intended for the generalization of information on availability and movement of the processing, energy and production equipment (including the equipment for workshops, pilot plants and laboratories) requiring installation and intended for installation in the under construction (reconstructed) objects. This account is used by the organizations builders.

The equipment enacted only after assembly of its parts and attachment to the base or support, to floor, inserted floors and the other bearing structures of buildings and constructions and also spare part cases of such equipment also belongs to the equipment requiring installation. This equipment the control instrumentation or other devices intended for installation as a part of the installed equipment are included.

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