Об утверждении Плана счетов бухгалтерского учета финансово-хозяйственной деятельности организаций и инструкции по его применению | 94н — Russia law | Esheria

Об утверждении Плана счетов бухгалтерского учета финансово-хозяйственной деятельности организаций и инструкции по его применению

This order approves a chart of accounts and instructions for its use in accounting.

Jurisdiction
Russia
Instrument
Act or statute
Citation
94н
Version
Undated source snapshot
Language
ru
Official source
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bookkeeping chart of accounts deferred income expenses financial reporting inventory accounting inventory shortages ledger accounts payroll accounting production costs reserves revenue recognition settlements tax accounting

Statute overview

About this statute

This order approves a chart of accounts and instructions for its use in accounting. This provision sets the accounting entries for animals, inventories, costs, VAT on acquired assets, and production accounts. This excerpt explains how several бухгалтерские accounts are used to record sales-related costs, shipped goods not yet recognized as revenue, completed stages of long-term work, and various cash, settlement, loan, and investment accounts. This provision describes how several accounting accounts are used and how some entries must be made for capital, taxes, payroll, settlements, and related balances. The provision explains how organizations must record sales, other income and expenses, shortages, reserves, deferred expenses, and deferred income in specific accounting accounts.

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