План счетов бухгалтерского учета

Chart of accounts

Accounting should be conducted in accordance with the current Chart of Accounts. This is the system of accounts adopted in the state. Depending on the purpose of accounting for the convenience of providing information, they are grouped.

The plan is developed and adopted by the Ministry of Finance. Thus, it is unique for all companies. Therefore sometimes it is also called "typical", which quite reflects its essence. It is not needed only by credit and municipal companies.

The document contains mandatory first and second order accounts. Thus, it contains several key sections plus off-balance accounts:

  1. Fixed assets;
  2. Production stocks;
  3. Financial assets, settlements with buyers, debtors and other assets;
  4. Own capital and liabilities;
  5. Long-term obligations;
  6. Company’s current liabilities;
  7. Profit and results of activities;
  8. Costs for elements;
  9. Activity costs.

Focusing on this document, the company makes its work plan. It and documentation on its basis are needed:

  • To owners for the weighed estimation of the affairs current state in the organization;
  • Employees of the accounting department for the accounting restoration and other work in accordance with their official duties;
  • Employees of departments involved in the company’s management, to predict the results of the company's operations and make decisions.

Such a plan is designed to simplify the documentation completion and, if necessary, to check the literacy and availability of its design, so that it can be understood even by external users.

If it is required to take into account specific operations, the organization may agree with the government structures to enter other required indicators into the unoccupied graphs of the plan.