Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

Registered by

Ministry of Justice of Ukraine

December 21, 1999

No. 892/4185

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 30, 1999 No. 291

About approval of the Chart of accounts of financial accounting and the Instruction for its application

(as amended on 09-07-2021)

In pursuance of the Program of reforming of financial accounting using international standards approved by the resolution of the Cabinet of Ministers of Ukraine of October 28, 1998 No. 1706,

I ORDER:

1. Claim the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine (further - the Chart of accounts) and the Instruction about application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations (further - the Instruction) that increase.

2. Determine that the Chart of accounts and the Instruction are entered by the companies and the organizations in 2000 from the date determined by the administrative document of the director, the organization.

3. Recognize voiding from the date of application of the Chart of accounts and the Instruction, other regulating documents of the Ministry of Finance of Ukraine on accounting accounting in the part containing financial accounting account correspondence.

Deputy minister

A. V. Litvin

Approved by the Order of the Ministry of Finance of Ukraine on November 30, 1999, No. 291

Chart of accounts of financial accounting of assets, capital, obligations and economic activities of the companies and organizations

The chart of accounts of financial accounting is applied by the companies, the organizations and other legal entities (except banks and budgetary institutions) irrespective of patterns of ownership, legal forms and types of activity, and also allocated for separate balance of branches, departments and other separate divisions of legal entities (further - the companies).

New synthetic accounts can be entered into the Chart of accounts by the Ministry of Finance of Ukraine according to the corresponding petitions concerning financial accounting of specific transactions.

Sub-accounts to synthetic accounts are entered by the companies independently proceeding from requirements of management, control, the analysis and reporting.

The companies which apply the Instruction about application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and the organizations approved by the order of the Ministry of Finance of Ukraine of 30.11.99 No. 291, registered in the Ministry of Justice of Ukraine 21.12.99 for No. 893/4186, use the sub-accounts determined by this Instruction.

Synthetic accounts

Scope

Code

Name

1

2

3

Class 1. Non-current assets

10

Fixed assets

All types of activity

11

Other non-current tangible assets

All types of activity

12

Intangible assets

All types of activity

13

Depreciation (depreciation) of non-current assets

All types of activity

14

Long-term financial investments

All types of activity

15

Capital investments

All types of activity

16

Non-current biological assets

Agricultural enterprises, the companies of other industries which perform agricultural activities

17

Delayed tax assets

All types of activity

18

Long-term accounts receivable and other non-current assets

All types of activity

19

Goodwill

All types of activity

Class 2. Inventories

20

Production supplies

All types of activity

21

Current biological assets

Agricultural enterprises, the companies of other industries which perform agricultural activities

22

Invaluable and quickly - the worn-out objects

All types of activity

23

Production (1)

All types of activity

24

Production scrap

Industries of production of goods

25

Semifinished products

Industry

26

Finished goods

Industry, agricultural industry, etc.

27

Products of agricultural production

Agricultural industry, the companies of other industries with subsidiary agricultural production

28

Goods

All types of activity

Class 3. Means, calculations and other assets

30

Cash desk

All types of activity

31

Accounts in banks

All types of activity

33

Other means

All types of activity

34

The short-term bills of exchange received

All types of activity

35

Current financial investments

All types of activity

36

Settlings with buyers and

customers

All types of activity

37

Settlings with different debtors

All types of activity

38

Reserve of doubtful debts

All types of activity

39

Deferred expenses

All types of activity

Class 4. Equity and providing obligations

40

The registered (share) capital

All types of activity

41

The capital in revaluations

All types of activity

42

Supplementary capital

The registered (share) capital

43

Reserve capital

The registered (share) capital

44

Retained earnings (uncovered losses)

The registered (share) capital

45

The withdrawn capital

The registered (share) capital

46

Unpaid capital

The registered (share) capital

47

Providing future expenses and

payments

All types of activity

48

Target financing and target receipts (2)

All types of activity

49

Insurance reserves

Insurance activity

Class 5. Long-term obligations

50

Long-term loans

All types of activity

51

The long-term bills of exchange issued

All types of activity

52

Long-term obligations on bonds

All types of activity

53

Long-term obligations on lease

All types of activity

54

Delayed tax liabilities

All types of activity

55

Other long-term obligations

All types of activity

Class 6. Current obligations

60

Short-term loans

All types of activity

61

Current debt on long-term obligations

All types of activity

62

The short-term bills of exchange issued

All types of activity

63

Settlings with suppliers and

contractors

All types of activity

64

Calculations for taxes and payments

All types of activity

65

Calculations for insurance

All types of activity

66

Calculations for payments to workers

All types of activity

67

Settlings with participants

The registered (share) capital

68

Calculations for other transactions

All types of activity

69

Deferred revenues

All types of activity

Class 7. Income and results of activities

70

Income from realization (3)

All types of activity

71

Other operating income

All types of activity

72

Income from equity participation

All types of activity

73

Other financial incomes

All types of activity

74

Other income

All types of activity

75

It is excluded

 

76

Insurance payments

Insurance activity

79

Financial results

All types of activity

Class 8. Expenses on elements

80

Material expenses

All types of activity

81

Expenses on compensation

All types of activity

82

Assignments on social actions

All types of activity

83

Depreciation

All types of activity

84

Other operating expenses

All types of activity

85

Other costs

All types of activity

Class 9. Activities expenses

90

Cost of sales

All types of activity

91

General production expenses

All types of activity

92

Administrative expenses

All types of activity

93

Distribution costs

All types of activity

94

Other expenses of operating activiies

All types of activity

95

Financial expenses

All types of activity

96

Losses from equity participation

All types of activity

97

Other expenses

All types of activity

98

Income tax

All types of activity

99

It is excluded

 

Class 0. Off-balance accounts

01

Leased non-current assets

All types of activity

02

Assets on responsible

storage

All types of activity

03

Contract commitments

All types of activity

04

Unforeseen assets and liabilities

All types of activity

05

Guarantees and the providing provided

All types of activity

06

Guarantees and the providing received

All types of activity

07

Written off assets

All types of activity

08

Forms of strict accounting

All types of activity

09

Depreciation charges

All types of activity

_______________

(1) the Companies which perform production transportation, delivery of heat energy and render services in centralized water supply and drainage system and keep the separate expense accounting on each type of activity, subject to licensing, separate sub-accounts shall be selected.

(2) separate sub-accounts on which also their uses on purpose implementation of actions according to the legislation, and also accounting of receipt and use by taxpayers on value added of means of the charitable help which according to the legislation is exempted from the taxation by the value added tax is recorded the means released from the taxation in connection with provision of privileges on the income tax Shall be selected.

(3) the Companies which perform production transportation, delivery of heat energy and render services in centralized water supply and drainage system and keep separate account of the income on each type of activity, subject to licensing, separate sub-accounts shall be selected.

Head of department of methodology of financial accounting

V. M. Parkhomenko

 

Approved by the Order of the Ministry of Finance of Ukraine of November 30, 1999 No. 291

The instruction about application of the Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies and organizations

I. General provisions

This Instruction establishes appointment and procedure for account management of financial accounting for generalization as method of double data recording about availability and movement of assets, the capital, obligations and the facts of financial and economic activities of the companies, organizations and other legal entities (except budgetary institutions and the companies which according to the legislation constitute the financial reporting under International Financial Reporting Standards) irrespective of patterns of ownership, forms of business and types of activity, and also allocated for separate balance of branches, departments and other separate divisions of legal entities (further - the companies). Maintaining off-balance accounts is performed on simple system (without application of method of double record).

The chart of accounts of financial accounting is the list of accounts and schemes of registration and group of the facts of financial and economic activities on them (account correspondence) in financial accounting. Codes (numbers) and names of synthetic accounts (the accounts of the first procedure) and sub-accounts (the accounts of the second procedure) are given in it on decimal system. The first figure of code determines class of accounts, the second number of the synthetic account, by third - number of sub-account. Kontirovaniye of documents of primary accounting, maintaining bookkeeping registers is performed using, at least, code of class and code of the synthetic account.

The paragraph third is excluded according to the Order of the Ministry of Finance of Ukraine of 09.12.2011 No. 1591

Sub-accounts are used by the companies, proceeding from requirements of management, control, the analysis and reporting and can be supplemented with them introduction of new sub-accounts (the accounts of the second, third procedures) with preserving codes (numbers) sub-accounts of this Chart of accounts. The procedure for conducting analytics and account correspondence which is not given in the Instruction are established by the company, proceeding from regulations of this Instruction, National provisions (standards) of financial accounting, other regulatory legal acts on financial accounting and managerial requirements.

The instruction for application of the Chart of accounts is aimed at providing unity of display of economic activities, uniform in content, on the corresponding synthetic accounts and sub-accounts. The short characteristic and purpose of synthetic accounts and sub-accounts, the standard scheme of registration and group of information on economic activities (account correspondence of the first procedure) is provided in the Instruction.

Accounts of classes 0-7 are obligatory for all companies.

Accounts of class 9 "Activities expenses" are operated by all companies, with opening according to own solution of accounts of class 8 "Expenses on elements".

Legal entities who according to the Law of Ukraine «About financial accounting and the financial reporting in Ukraine» are acknowledged as the microcompanies, small enterprises, not entrepreneurial societies, the companies which keep the simplified financial accounting of the income and expenses according to the tax legislation and also representative offices of foreign business entities can apply the simplified Chart of accounts of financial accounting of assets, the capital, obligations and economic activities of the companies approved by the order of the Ministry of Finance of Ukraine of April 19, 2001 No. 186, registered in the Ministry of Justice of Ukraine on May 05, 2001 for No. 389/5580.

Financial accounting on sub-accounts is kept in analytical section with the requirement to provide quantitative and amount-based and high-quality (brand, grade, the size and so forth) information on availability and movement of objects of financial accounting on the corresponding synthetic account of class 1 "Non-current assets", 2nd "Inventories" and 0 "Off-balance accounts". The retailers applying evaluation method of goods on selling price can keep analytics of goods in amount-based expression.

Class 1. Non-current assets

Accounts of this class are intended for generalization of information on availability and fixed asset movement, other non-current tangible assets, intangible assets, long-term financial investments, capital investments, long-term accounts receivable and other non-current assets, and also depreciation of non-current assets.

On accounts of this class with the corresponding conducting analytics information on availability and movement of the non-current assets belonging to the company on the property right, received on the right of economic maintaining, on the right of operational management, received in financial leasing, in trust management or according to the lease agreement of single (complete) property complex is generalized. The economic organizations (except the state (state) and municipal companies) on separate sub-accounts of the third procedure for the corresponding sub-accounts with indication of belonging to the state-owned and/or municipal property display controlled by them (which are in their ownership and/or use) the non-current assets which are objects of the right of the state-owned or municipal property and which did not enter the authorized capital of the economic societies created in the course of privatization (corporatisation).

Account 10 "Fixed assets"

Account 10 "Fixed assets" is intended for accounting and generalization of information on availability and movement of own or received on the terms of finance lease objects and leased single (complete) property complexes carried in structure of fixed assets, and also objects of the investment real estate.

Tangible assets which the company contains for the purpose of use them in production process or deliveries of goods and services, provisions in lease to other persons or for implementation of administrative and welfare functions which expected useful life (operation) is more than one year (or operating cycle belong to fixed assets if it is longer than year).

Methodological bases of forming in financial accounting of information on fixed assets are determined in the National provision (standard) of the financial accounting 7 "Fixed assets".

On the debit of account 10 "Fixed assets" receipt (acquired, created, bezoplatno received) fixed assets on balance of the company, considered at primary cost, expense amount which is connected with the improvement of object (upgrade, modification, completion, additional equipment, reconstruction and so forth) leading to increase in the future economic benefits which are initially expected from use of object is displayed; the amount of revaluation of project cost of fixed assets, on the credit - fixed asset retirement owing to sale, bezoplatny transfer or discrepancy to recognition criteria asset, and also in case of partial liquidation of fixed asset object, the amount of writedown of fixed assets. On the debit of account 10 "Fixed assets" the amount of the created providing, in particular on stipulated by the legislation land reclamation is also displayed.

Account 10 "Fixed assets" has such sub-accounts:

100 "The investment real estate"

101 "Parcels of land"

102 "Capital expenditures on improvement of lands"

103 "Houses and constructions"

104 "Machines and equipment"

105 "Vehicles"

106 "Tools, devices and stock"

107 "Animals"

108 "Long-term plantings"

109 "Other fixed assets"

On sub-account 100 "Investment real estate" it is recorded availability and movement of objects of the investment real estate.

On sub-account 101 "Parcels of land" it is recorded the parcels of land.

On sub-account 102 "Capital expenditures on improvement of lands" it is recorded capital investments in improvement of lands (meliorative, drying, irrigational and other works).

On sub-account 103 "Houses and constructions" it is recorded availability and movement of houses, constructions, their structural components and transfer devices, and also residential buildings.

On sub-accounts 104 "Machines and the equipment", 105th "Vehicles", 106 "Tools, devices and stock" it is recorded according to machines and the equipment, vehicles, tools, devices and stock. On sub-accounts 107 "Animals" and 108 "Long-term plantings" it is recorded non-current biological assets, including long-term plantings which are not connected with agricultural activities, and the fructifying plants which are connected with agricultural activities.

On sub-account 109 "Other fixed assets" it is recorded the fixed assets which are not included in "Fixed assets" in other sub-accounts of account 10.

Analytics of fixed assets are kept concerning each object separately.

Account 10 "Fixed assets" corresponds

по дебету с кредитом счетов: по кредиту с дебетом счетов:
13 "Износ (амортизация) необоротных
активов "

15 "Капитальные инвестиции" 13 "Износ необоротных активов"
16 Позицию исключено 16 Позицию исключено
18 "Долгосрочная 18 "Долгосрочная
дебиторская задолженность и дебиторская задолженность и
прочие необоротные активы "Другие необоротные активы"

37 "Расчеты с разными 28" Товары "

дебиторами" 37" Расчеты с разными

40 "Зарегистрирован (паевой) дебиторами"
капитал" 41" Капитал в дооценка "

41 "Капитал в дооценка" 42 "Добавочный капитал"
42 "Добавочный капитал"
46 "Неоплаченный капитал" 85 "Другие затраты"
47 "Обеспечение

будущих расходов и платежей "

48 "Целевое финансирование и 94" Прочие расходы операционной
целевые поступления "деятельности"

53 "Долгосрочные обязательства 97" Прочие расходы "
по аренде "

64 "Расчеты по налогам и
платежам "

68 "Расчеты по прочим
операциям "

74 "Прочие доходы"

 

Account 11 "Other non-current tangible assets"

Account 11 "Other non-current tangible assets" is intended for accounting and generalization of information on availability and movement of other non-current tangible assets which are not displayed as a part of objects of accounting on account 10 "Fixed assets".

On the debit of account 11 "Other non-current tangible assets" receipt (other non-current tangible assets acquired, created, bezoplatno received on the company is displayed (at primary cost); expense amount, connected with improvement of object (reconstruction, upgrade) which leads to increase in the future economic benefits which are initially expected from use of object; amount of revaluation of project cost of non-current tangible assets. On the credit of account 11 are displayed disposal of other non-current tangible assets owing to sale, bezoplatny transfer or discrepancy to recognition criteria by asset, and also in case of partial liquidation of object and the amount of their writedown.

Account 11 "Other non-current tangible assets" has such sub-accounts:

111 "Library stocks"

112 "Invaluable non-current tangible assets"

113 "Shoddy (not title) constructions"

114 "Natural resources"

115 "Inventory container"

116 "Hire objects"

117 "Other non-current tangible assets"

On sub-account 111 "Library stocks" it is recorded availability and movement of library stocks.

On sub-account 112 "Invaluable non-current tangible assets" the cost of objects which useful life is more than one year, in particular the cost of scenic and production objects, special tools and special devices which cost is settled by charge of depreciation at the rate established by the company (regulation) taking into account the expected method of use of such objects and other objects which on cost signs are enlisted by the company in structure of invaluable non-current tangible assets is displayed.

On sub-account 113 "Shoddy (not title) constructions" it is recorded operational shoddy (not title) constructions.

On sub-account 114 "Natural resources" it is recorded availability and movement of the acquired natural resources for the following production (oil, gas and so forth).

On sub-account 115 "Inventory container" it is recorded availability and movement of inventory container.

On sub-account 116 "Hire objects" it is recorded availability and movement of the assets intended for issue for rent.

On sub-account 117 "Other non-current tangible assets" it is recorded availability and movement of other non-current tangible assets which did not find display on other sub-accounts of account 11 "Other non-current tangible assets". On this sub-account, in particular, the cost of complete capital investments into objects of operating lease (upgrade, modification, completion, additional equipment, reconstruction and so forth) is displayed.

Analytics of non-current tangible assets are kept concerning each object of these assets. The companies which charge depreciation of library stocks and invaluable non-current tangible assets in the first month of use of the specified objects in the amount of 100 percent of their cost can keep analytics of these objects with providing information on total quantity of objects and their total cost by classification subgroups which the company implements independently. Project cost of such subgroups in case of its disposal is determined by division of cost of the relevant subgroup which is considered on sub-accounts 111 and 112, on quantity of the objects which are part of the relevant subgroup with display on the credit of sub-accounts 111 and 112 in correspondence with the debit of sub-account 132.

Account 11 "Other non-current tangible assets" corresponds

По дебету с кредитом счетов: по кредиту с дебетом счетов:
13 "Износ (амортизация) необоротных
активов "

15 "Капитальные инвестиции" 13 "Износ необоротных активов"
16 Позиция исключена 16 Позиция исключена
18 "Долгосрочная дебиторская 18 "Долгосрочная дебиторская
задолженность и прочие задолженность и прочие
необоротные активы " внеоборотные активы"

23 "Производство" 28 "Товары"

37 "Расчеты с разными 37" Расчеты с разными
дебиторами" дебиторами"

40 "Зарегистрирован (паевой) 39 "Расходы будущих

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