Accounting financial accounting. Features of charts of accounts used in Russia and abroad (the most important)

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Accounting financial accounting. Features of charts of accounts used in Russia and abroad (the most important)

Lecture notes, cheat sheets

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3. FEATURES OF CHARTS OF ACCOUNTS USED IN RUSSIA AND ABROAD

Chart of Accounts is a scheme for registering and grouping the facts of economic activity, assets, liabilities in accounting. The Chart of Accounts contains the names and numbers (codes) of synthetic accounts (accounts of the first order), the list of which is mandatory for use by organizations, and sub-accounts (accounts of the second order). Synthetic accounts have a two-digit number (from 01 to 99), divided into eight sections, each of which has free numbers in case of additional introduction of accounts. Sub-accounts of individual synthetic accounts are coded in order within each account. Off-balance accounts are numbered in sequence with three digits (from 001 to 011), given in the appendix to the Chart of Accounts.

In Russia, France, Germany and in a number of other countries, unified unified national charts of accounts are used, which are used by all organizations, regardless of ownership. Application of the Chart of Accounts and coding of business transactions in international accounting systems in the USA, UK and other countries more free than in Russian accounting.

Comparative analysis of accounting in Russia and the United States allows us to draw the following conclusion. In the United States, where capital is privately owned, the distribution of resources is carried out both with the participation of the state and through the free capital market. The development of accounting plans here by each firm is justified, as it reflects the national characteristics of the country's economy.

В of Russia the system of directive planning has been practically eliminated; a significant number of former state organizations have been privatized. However, during the period of transition to a market economy, state intervention is required in resolving economic issues of business entities. The applied Chart of Accounts should reflect the features of the current state of the national economy of Russia. The unified unified Chart of Accounts used in Russia has its advantages, since it provides:

▪ centralized unified methodological management of accounting and reporting;

▪ control over the correctness of accounting, reporting and use of the organization’s property;

▪ collection of information material for the country as a whole, regions and individual organizations, which serves as the basis for analyzing the activities of business entities at different levels and for making specific management decisions to further improve accounting and financial reporting.

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