Accounting and financial accounting, as well as reporting are carried out according to generally accepted principles and rules. In the Russian Federation, these rules are established by law.
It is necessary
- - officially approved Chart of Accounts;
- - access to the Internet.
Instructions
Step 1
A chart of accounts of accounting is a special scheme for registering and grouping certain transactions in the financial and economic activities of an enterprise. This accounting document contains the names and numbers of the first order accounts (synthetic accounts), and in addition the second order accounts (subaccounts). It is used in organizations that maintain records using the double-entry method.
Step 2
To draw up the document, take as a basis the officially approved Chart of Accounts (order of the Ministry of Finance of the Russian Federation of 2000-31-10). It can be downloaded at blanker.ru/doc/plan-schetov. Select from it those accounts that you use in your business.
Step 3
Add to the chart of accounts the number of sub-accounts required for your activity. When building a table, be guided by the structure of a similar official document: first indicate the account number, then the name of the account, add analytics to the third column.
Step 4
When making any changes to the main Chart of Accounts, keep in mind the basic principles for the structure of this document: keep an eye on the optimal number of accounts; leave room for additional changes to the plan; adhere to the principle of stability, prospects and inertia of plans.
Step 5
Build a chart of accounts in a hierarchical system, pay special attention to sub-accounts, open no more than ten sub-accounts on each synthetic account.
Step 6
For synthetic accounts, open analytical accounts for each separate type of funds, process or source. On these accounts, make calculations in value and in kind.
Step 7
Read the instructions for using the Chart of Accounts. To do this, download it at blanker.ru/doc/plan-schetov.
