All synthetic accounts that can be used in accounting are indicated in the Chart of Accounts. CHART OF ACCOUNTSorACCOUNTING PLANcalled systematized writingemany accounting accounts. According to the Chart of Accounts accounting must be organized at enterprises of all typesTbranches of the national economy of the Russian Federation, regardless of subordination, organizational and legal form and form of ownership. Exception are compiled by banks, budgetary and insurance organizations, which have their own charts of accounts. Application of the Chart of Accounts ensures: – uniformity in the construction of accounting records of all economic entities on the territory of the Russian Federation. – receiving comparable information and, as a result, generalized indicators on the scale of individual industries, enterprise associations and the national economy as a whole. In the Plan, all accounts are summarized in eight sections : 1 – Non-current assets 2 – Inventory 3 – Production costs 4 – Finished products and goods 5 – Cash 6 – Accounts 7 – Capital 8 – Financial results It can be seen that in the accounting plan the accounts of assets and processes are placed first, and then liabilities and capital. The final section is the one that forms information about financial results as the ultimate goal of the enterprise. Thus, each section combines accounts associated with a certain stage of the circulation of economic assets. Within each section, the accounts are arranged in a certain logical sequence. All synthetic accounts included in these sections are called balance sheet accounts - they participate in the formation of balance sheet items and serve to account for economic assets and their sources, owned by the enterprise and attracted by it into circulation. Balance sheet accounts in the plan are assigned double digit code (number). For example, the “Cashier” account is assigned number 50. This means that on lYubom enterprise in any point in the country, account 50 reflects information about the availability of funds at the enterprise’s cash desk and their movement. For each account in the Chart of Accounts there is Instructions (guide) for its useenu. It includes brief characteristics of the economic content and structure of all accounts and the general scheme of their correspondence. After the balance sheets in the Chart of Accounts there is a list off-balance sheet accounts, intended for accounting for economic assets that do not belong to the enterprise, but are in limited use, as well as funds taken by the enterprise for safekeeping (for example, leased fixed assets; materials accepted for processing; equipment accepted for installation; goods accepted for commission, etc.). Off-balance sheet accounts are assigned three-digit number. Based on the Chart of Accounts, the enterprise develops working chart of accounts taking into account the specifics of the enterprise’s activities and the management tasks being solved. The working chart of accounts is approved in the order on accounting policies. To account for specific transactions, an enterprise can introduce additional synthetic accounts, consolidating its decision in its accounting policies. For this purpose, free code numbers are provided in each section of the Chart of Accounts, allowing, if necessary, to supplement the Plan with new accounts without changing the general numbering of accounts. Subaccounts can be used by an enterprise at its own discretion - you can clarify their contents, exclude them, combine them, or enter additional accounts. CHART OF ACCOUNTS FOR FINANCIAL AND ECONOMIC ACTIVITIES OF ORGANIZATIONS

Any operating enterprise carries out many different business operations. As a result, the balances of funds and their sources in the balance sheet change. Information about the state of assets is necessary for making the right management decisions. However, it is not possible to generate a balance after completing each operation. In this regard, accounting accounts are used to reflect the movement of funds. Let us consider them in more detail below.

Structure

Accounting accounts are a method of grouping the reflection of transactions, liabilities and assets. Each of them has a two-digit number and name. They reflect:

1. Debit turnover. It is the sum of all transactions that are reflected in the corresponding part of the account without an opening balance.
2. Credit turnover. It represents, accordingly, the amount of transactions reflected in the credit of the account without the opening balance.
3. Balance at the beginning and end of the period. The latter is determined based on information about the initial balance in credit and debit turnover.

Basic Accounting Accounts

These include:

1. Assets. These accounting accounts show the assets of the business. The balance (balance) on them can only be a debit.
2. Passive. These items reflect the company's sources of funds. The balance in this case is only credit.
3. Active-passive accounting accounts. They show settlements with contractors and suppliers, customers and buyers, accountable persons and other creditors and debtors.

In accordance with the operations being carried out, a mixed accounting budget account may have an active structure in one period and a passive structure in another. In this regard, the balance can be either a credit or a debit, or both at the same time.

Assets

It includes the following accounting accounts:

1. Fixed assets - 01.
2. NMA - 04.
3. Materials - 10.
4. Main production - 20.
5. Finished products - 43.
6. Cash desk - 50.
7. Settlement items - 51.
8. Currency accounts - 52.
9. Financial investments - 58.

Passive

This part of the balance sheet contains the following accounting accounts:

1. Authorized capital - 80.
2. Reserve funds - 82.
3. Additional capital - 83.
4. Losses and profits - 99.
5. Calculations:

• for short-term loans and credits - 66;
• for long-term loans and borrowings - 67;
• with contractors and suppliers - 60;
• for taxes and fees - 68;
• for social security and insurance - 69;
• with wage workers - 70.

Active-passive part

It includes:

1. Profit and loss - 99.
2. Calculations:

• with founders - 75;
• with accountable persons - 71;
• with different creditors and debtors - 76.

Chart of accounts for financial and economic activities

It is used in companies of any type of ownership that use the double entry method. The plan is developed in accordance with the economic classification of accounts. It provides the names and codes of articles of the first and second order. It, like the Instructions for using the chart of accounts, was approved by Order of the Ministry of Finance No. 94n.

Sections

There are only 8 of them:

1. Fixed assets.
2. Production inventories.
3. Production costs.
4. Finished goods.
5. Money.
6. Calculations.
7. Capital.
8. Financial results.

A separate section is provided for off-balance sheet accounts.

Methodological material

Instructions for using the chart of accounts include:

1. Economic content, structure and purpose of each article.
2. The procedure in accordance with which synthetic accounting is maintained.
3. A typical scheme for correspondence between articles.

Balance sheet accounts reflect information about the availability and movement of the company's property, as well as the sources of its formation.

Off-balance sheet items

They show information about values ​​that do not belong to the company. Such property may be in use and disposal (not in ownership) for a certain time. For example, leased fixed assets (account 001). The instructions for using the Chart of Accounts do not provide for the reflection of this information in the balance sheet. Transactions on such items are shown without using double entry. Income is accounted for by debit, disposal and expense - by credit. Off-balance sheet items have no correspondence.

Economic content

The accounting instructions establish three categories for this criterion. The methodological material describes the features of reflecting information on them. In particular:

1. Household asset accounts characterize the state of funds as of a certain date. These accounts are all active. They have a debit balance. Analytical accounting is carried out in monetary and physical terms for each type of funds. Credit turnover shows expenses, and debit turnover shows receipts.
2. Accounts by sources of economic assets reflect the status as of a certain date. These items form the liability side of the balance sheet. Instructions for the use of accounting accounts provide for the reflection of information separately for each source, usually in monetary terms. The increase is shown as a credit, the expense - as a debit; balance - credit.
3. Accounts for financial results and business processes are necessary to ensure control over the processes of supply (procurement), production and sales. These items are included in the balance sheet assets.

Classification by structure and purpose

The accounting system distinguishes:

Correspondence

A business transaction is considered as a documented fact of activity. It influences the financial position of the enterprise. Each transaction is reflected using the double entry method in accounting accounts. It is also called correspondence. Double entry is a reflection of a transaction involving the debit of one and the credit of another balance sheet item. Coding using accounting accounts is called an accounting entry. The content of the transaction, its amount, the number of the primary documentation in accordance with which the entry is made, correspondence are indicated in the Registration Journal.

Calculation

An accounting account is attached to each asset item and source. As mentioned above, all articles are divided into three categories. Let's consider the calculation procedure for the active part.

The initial balance is reflected according to D. It also shows the receipt (increase) of economic funds. According to K, they reflect their retirement (decrease). The final balance will always be a debit balance, or equal to zero (if there are no funds). In the process of counting revolutions (totals), the following cases may occur:

• The result of the turnover according to D is equal to the indicator according to K, Sk = 0 with Cn equal to 0.
• Value by D > total by K, SK will be a debit.

Liability calculation

The initial balance is always reflected according to K. The final balance will be a credit balance. When calculating, the following cases may occur:

• The turnover indicator for D is equal to the total for K, Sk = 0 with Cn equal to zero.
• D result< значения по К, Ск будет кредитовым.

Turnover balance sheet

It is presented as a summary of accounting account balances for a specific time period. The following is transferred to the balance sheet form:

1. Titles of articles.
2. Opening balance.
3. Credit and debit turnover for a certain (reporting) period.
4. Final balance.

After counting all graphs, we get three equality pairs:

1. The opening balance for D must correspond to the same indicator for K.
2. The total turnover according to D is equal to the same value according to K.
3. The final balance for D corresponds to the same indicator for K.

Balance

It is a method of economic grouping and generalization of information about the company’s property by location and composition. It also reflects information on the sources of formation of values ​​in monetary terms as of a specific date. The balance sheet is considered the most important form of reporting for an enterprise. It can be used to assess the financial position of the company. The balance includes active and passive parts. Their results are equal. An asset reflects specific property that is owned by the company. The passive part shows the sources of its formation.

Conclusion

Accounting activities are of key importance for the enterprise. Reporting allows you not only to track the movement of funds, but also to identify the most promising sources of their receipt. Drawing up a balance sheet and recording transactions makes it easier to control the company’s activities. Indicators are used in the analysis of the enterprise's performance. The prospects for the development of production depend on them.
Reporting is also key when preparing tax documentation. In this regard, a specialist must be able to not only understand the names of accounts and the funds that are reflected on them. It is necessary to understand the order in which information should be indicated on them. To facilitate work with accounts, the corresponding Instructions have been approved. It contains all the necessary information regarding the specifics of calculating and reflecting funds according to balance sheet items.

The chart of accounts is structured documentation that allows you to assign certain transactions to the appropriate sections. Consistent summarization of information allows you to make accurate calculations and determine key indicators. Not a single operating enterprise can do without the preparation of financial statements. The specialist involved in this work must be careful and have certain knowledge. Errors in documentation are quite difficult to correct.

A certain procedure has been developed to correct shortcomings. Incorrect reporting and incorrect reflection of account transactions generate appropriate conclusions. Based on them, the company's management makes management decisions. If an error was made in the calculations or in the indication of operations, then the analysis, as well as the planning of further activities, will also be incorrect.

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

Concept of accounting accounts

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

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

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

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

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

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

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

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

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

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

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

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

The accounting objects of an economic entity are:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Active and passive accounts

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

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

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

Features of active accounts:

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

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

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

Features of passive accounts:

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

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

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

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

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

There are two types of active-passive accounts:

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

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

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

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

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

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

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

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

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

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

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

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

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

Off-balance sheet accounts

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

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

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

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

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

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

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

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

Synthetic and analytical accounts

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

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

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

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

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

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

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

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

There is an inextricable relationship between synthetic and analytical accounts:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Rice. 8. Accounts with currency accounting feature

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

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

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

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

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

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

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

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

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

Rice. 10. Accounts with tax accounting features

Working chart of accounts

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Rice. 12. Form for viewing document movements

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

Rice. 13. Accounting register

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

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

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

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

Rice. 14. Directory of correspondence accounts

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

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

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

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

Rice. 15. Creating a new standard operation

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

• Accounting and tax accounting;
• List of parameters.

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

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

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

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

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

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

• 1. The essence of the chart of accounts of the financial and economic activities of the organization. Principles and goals of developing a working chart of accounts for accounting of the financial and economic activities of an organization.
• 2. Classification of accounting accounts according to various criteria. Optimization of the working chart of accounts of the organization's accounting.

Chart of accounts or an accounting plan is a systematic list of accounting accounts necessary for recording business transactions in accordance with their economic content.

Chart of accounts approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (as amended on November 8, 2010). The chart of accounts is used in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that maintain accounting using the double entry method.

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

Based on this Chart of Accounts, organizations approve work plan accounting accounts, containing a complete list of synthetic and analytical accounts necessary for accounting.

The current Chart of Accounts contains synthetic accounts and subaccounts. Synthetic accounts have numbers from 01 to 99, grouped into eight sections, based on the economic grouping of accounting objects and their participation in the process of activity of an economic entity. Each section has free numbers that allow you to enter additional accounts. After balance sheet synthetic accounts, a separate section presents off-balance sheet accounts with three-digit numbers (001--011). They are intended to accumulate information about the availability and movement of assets temporarily in the organization’s use and disposal. To record specific transactions, an organization can enter additional synthetic accounts into the Chart of Accounts using free numbers.

The subaccounts provided for in the Chart of Accounts are used by organizations to detail the indicators of synthetic accounts. Organizations are given the right to clarify the content, supplement, exclude or combine individual sub-accounts.

The Instructions for using the Chart of Accounts provide characteristics of synthetic accounts and subaccounts, and also indicate the typical correspondence of accounts. In the event of facts of economic activity or transactions, records (correspondence) for which are not provided for in the standard scheme, the organization supplements it, observing the uniform methodological approaches established by the Instructions.

Analytical accounts are not indicated in the Chart of Accounts, the procedure for maintaining analytical accounting is established by the organization independently on the basis of the Instructions for using the Chart of Accounts, as well as documents of the system of regulatory regulation of accounting.

Thus, the Chart of Accounts and the Instructions for its application are documents that combine state regulation and the possibility of independent selection by each business entity of a list of synthetic accounts and sub-accounts necessary to reflect its activities.

3. Grouping of accounts according to homogeneous characteristics is called classification of accounts.

Accounts are grouped according to the following criteria:

• - by economic content;
• -by purpose and structure.

Classification by economic content shows what is taken into account in the accounts, what are the objects of accounting. This classification is based on the grouping of economic assets by composition and location and by sources of formation. In addition, these accounts record business processes. Consequently, according to the economic content, the accounts are divided into three groups:

• - accounts for accounting for sources of economic funds (property);
• -accounts for recording sources of economic funds;
• -accounts for accounting of business processes.

Accounts for accounting of economic assets are divided into four groups:

• 1) accounts for accounting of fixed assets;
• 2) accounts for recording intangible assets;
• 3) accounts for accounting of working capital;
• 4) accounts for recording long-term financial investments.

Accounts for accounting for sources of economic funds are divided into two groups:

• 1) accounts for accounting for sources of own funds (equity capital);
• 2) accounts for recording sources of borrowed (raised) funds.

Accounts for recording business processes are divided into three groups:

• 1) accounts to record the supply process;
• 2) accounts for recording the production process;
• 3) accounts to record the implementation process.

The classification of accounts by purpose and structure shows how accounting is kept on these accounts, the meaning of debit, credit and balance.

In this grouping, accounts are divided into the following groups:

Main accounts. They are used to account for and control the availability and movement of economic assets and the sources of their formation. They are divided into tangible, intangible, cash, stock, settlement and loan accounts.

Material accounts designed for accounting and control of inventory items. Their peculiarity is that they can be verified by taking an inventory of actual balances. All material accounts are active, the debit reflects the receipt, and the credit reflects the disposal of valuables. Balance - debit, means the balance of these values. Material accounts include 01 “Fixed assets”, 10 “Materials”, 40 “Product output”, 41 “Goods”, 45 “Shipped goods”.

On an intangible account 04 “Intangible assets” reflect values ​​that do not have a significant material form, but are involved in the production process or allow the company to generate income. This account is active. The debit reflects the receipt of intangible assets, and the credit reflects their disposal. Balance - debit, means the balance of intangible assets.

On cash accounts business transactions with cash are reflected. These accounts are also active. Debit balance means the balance of money. These include accounts 50 “Cashier”, 51 “Current account”, 52 “Currency account”, 57 “Transfers in transit”, etc.

Stock accounts are used to account for and control the condition and changes in various funds (capitals) of the enterprise. These accounts are passive, the debit reflects the decrease or use of funds (capitals), and the credit reflects their formation or increase. Credit balance means the balance of funds (capital). Stock accounts include 80 “Authorized capital”, 82 “Reserve capital”, 83 “Additional capital”.

On current accounts Settlements with legal entities and individuals are taken into account, i.e. with debtors and creditors. In this regard, current accounts are divided into active, passive and active-passive. Accounts receivable are taken into account on active current accounts. The debit of these accounts reflects the increase, and the credit reflects the decrease in this debt. Debit balance means the balance of accounts receivable. Such accounts include 62 “Settlements with buyers and customers”, 73 “Settlements with personnel for other operations”, etc. Accounts payable are taken into account on passive current accounts. The debit of such accounts reflects a decrease, and the credit an increase in accounts payable. Credit balance means the balance of this debt. These accounts include accounts 60 “Settlements with suppliers and contractors”, 70 “Settlements with personnel for wages”, etc.

Active-passive accounts current accounts have an expanded balance. The debit balance means the balance of accounts receivable, and the credit balance means the balance of accounts payable. Such accounts include accounts 75 “Settlements with founders”, 76 “Settlements with various debtors and creditors”, etc.

Loan accounts are intended for accounting of operations on receipt and repayment of loans and borrowings. These accounts are passive. The debit reflects the repayment or decrease of loans and borrowings, and the credit reflects their increase or receipt. Credit balance means the balance of received loans and borrowings.

Regulatory accounts. Designed to clarify (regulate) the assessment of certain types of economic assets or their sources. They are opened in addition to the main accounts. Regulatory accounts are used to determine the valuation of these funds or their sources. For example, fixed assets are accounted for at historical cost. They are accounted for at this cost over the course of their operation. During operation, fixed assets wear out. The depreciation amount is calculated monthly and recorded in a separate account. Therefore, in order to clarify the valuation of fixed assets on a certain date, it is necessary to subtract the amount of their depreciation from the accounting (initial) cost. Residual value is the actual cost of fixed assets. Regulatory accounts include 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”, 42 “Trade margin”. These accounts are passive. They clarify the assessment of objects that are accounted for in active accounts.

III group

Distribution accounts. They are used to summarize and control certain types of enterprise costs for their subsequent distribution between individual accounting objects or over time periods. They are divided into collection-distribution and financial-distribution.

Individual expenses are collected on collection and distribution accounts during the month, and at the end of the month they are distributed among various accounting objects. These include accounts 25 “General production expenses”, 26 “General business expenses”, 94 “Shortages and losses from damage to valuables”. These accounts are active. The debit collects expenses, and the credit reflects their write-off. The peculiarity of these accounts is that they do not have a balance at the end of the month and are not reflected in the balance sheet. Financial distribution accounts are intended for the distribution of income and expenses between reporting periods for the even inclusion of expenses in the costs of production or production and accurate reflection in the accounting of income. These accounts include active account 97 “Deferred Expenses” and passive accounts 98 “Deferred Income” and 96 “Reserves for Future Expenses”.

The importance of financial distribution accounts is that they allow you to evenly reflect expenses and income for the corresponding reporting periods to correctly determine the final result of the enterprise.

Calculation accounts- are used to account for production costs for the production of products, performance of work and provision of services and determine their actual cost. These accounts are active. The debit reflects all costs, and the credit records the write-off of the actual cost of manufactured products, work and services performed, or services provided. A debit balance means work in progress. These include accounts 08 “Investments in non-current assets”, 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and farms”.

Costing accounts allow you to obtain information about expenses and the volume of products produced, to calculate the cost of a unit of production, work performed, and services. The cost of production affects the financial result of the enterprise.

Matching accounts- are intended to obtain indicators reflecting the financial results of individual economic processes or activities of the enterprise. They are divided into operational-effective and financial-effective.

Operational-resulting accounts include account 46 “Completed stages of work in progress.”

The credit reflects the sales value or proceeds from the sale of the relevant funds, and the debit reflects the actual cost, as well as sales expenses. Comparison of turnover allows you to determine the financial result. If the amount of debit turnover is greater, then the difference shows a loss from sales, and if the amount of credit turnover is greater, then the difference reflects profit from sales. This difference at the end of the month is transferred to account 99 “Profits and losses”, so the operational-resulting accounts do not have a balance.

Financial-resulting accounts are intended for recording and monitoring the financial results of an enterprise's economic activities. An example of such an account is account 99 No. Profit and loss." The debit of this account reflects losses from sales and other non-realized expenses, and the credit shows profits from sales and other non-realized expenses. When comparing turnover, the final financial result is determined. Therefore, the debit balance reflects a loss, and the credit balance reflects profit.

All listed accounts reflect the balances and movement of funds and sources of their formation belonging to the enterprise. If accounts have a balance, it is reflected in the balance sheet. Therefore, they are classified as balance sheet accounts. Funds that do not belong to the enterprise may be involved in the economic activities of an enterprise. In addition, the enterprise may have contingent assets (strict reporting forms), as well as receivables written off as a loss. These objects require control and accounting. Therefore, they are reflected in off-balance sheet accounts. A special feature of these accounts is that transactions on them are reflected using an ordinary entry method, either debit or credit only. They never correspond to balance sheet accounts.

Development of a working chart of accounts should become a natural continuation of the work on organizing accounting after the development of financial reporting forms. To solve this problem, you can use the following rules:

• 1. The working chart of accounts should be a logical continuation of the financial reporting forms.
• 2. Synthetic accounts and subaccounts for small businesses, as a rule, are reflected in the consolidated accounting registers as a separate line.
• 3. The construction of synthetic accounting has a tree structure.
• 4. You can combine separate synthetic accounts into one.
• 5. Analytical accounting has greater capabilities for grouping information.

Thus, by developing a working chart of accounts, each organization optimizes the “official” chart of accounts, taking into account both the scale of activity and the organization of accounting.

The current chart of accounts (COA) in the Russian Federation was approved by the Ministry of Finance almost 17 years ago in 2000, and was edited in 2010. If a company keeps records using the double-entry method, it must use this chart of accounts, regardless of its legal form and form of ownership. The exception is state-owned enterprises and credit institutions.

The main task of the PS is to harmonize accounting indicators and indicators of current reporting. In order to use the accounts correctly, comments are given for each of them in the instructions of the Ministry of Finance.

What does the 2017 chart of accounts look like?

This is a scheme for recording and grouping indicators of the economic activity of an enterprise. These include assets, various liabilities, financial transactions, etc. The PS indicates first-order (synthetic) and second-order (sub-accounts) accounts. Based on the PS, companies create and approve a working chart of accounts with a complete list of all accounts. Accounting accounts are divided into:

• active;
• passive;
• active-passive.

Active accounts

The ending and opening balances must be recorded as debits of the account. Record the increase as a debit of the account, and the decrease as a credit.

List: 01, 03, 04, 06 - 10, 19 - 29, 41, 43 - 58, 60.2, 60.7, 62.1, 62.3 - 62.6, 62.11, 62.22, 62.44, 73, 75.1, 76.2, 76.22, 81, 90. 2 — 90.8, 91.2, 94, 97.

Passive accounts

The ending and opening balances must be recorded on the account credit. Record the increase as a credit to the account, and the decrease as a debit.

List: 02, 05, 42, 59, 60.1, 60.3, 60.6, 60.11, 60.22, 62.7, 63 - 67, 70, 75.2, 75.3, 76.4, 76.ZP, 76.N.1, 76.N.2, 77, 80, 82 - 83, 90.1, 91.1, 96, 98, 99.2.1, 99.2.3.

Active-passive accounts

Such accounts come either with a one-sided balance or with a two-sided one. In the first case, the balance is either debit or credit, and in the second, it is both debit and credit. List: 11 - 16, 40, 60, 62, 68 - 69, 71, 75, 76.1, 76.3, 76.5 - 76.11, 76.55, 76.AB, 79, 84 - 90, 90.9, 91, 91.9, 99 - 99.2, 99.2.2.

Working chart of accounts 2017

It is not necessary to use all plan accounts. Each company has the right to have its own chart of accounts. We advise small companies to use the chart of accounts in the service.

On the Kontur.Accounting website you can download a working chart of accounts for the balance sheet for 2017 for free.

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