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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of June 29, 2011 No. 50

About establishment of the standard chart of accounts of financial accounting, approval of the Instruction about procedure for application of the standard chart of accounts of financial accounting and recognition voided some resolutions of the Ministry of Finance of the Republic of Belarus and their separate structural elements

(as amended on 13-12-2019)

Based on part two of article 5 of the Law of the Republic of Belarus of October 18, 1994 "About financial accounting and the reporting" in edition of the Law of the Republic of Belarus of June 25, 2001 and subitem 4.32 of item 4 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:

1. Establish the standard chart of accounts of financial accounting according to appendix 1.

2. Approve the enclosed Instruction about procedure for application of the standard chart of accounts of financial accounting.

3. Recognize invalid resolutions of the Ministry of Finance of the Republic of Belarus and their separate structural elements according to the list according to appendix 2.

4. This resolution becomes effective since January 1, 2012.

Minister

A. M. Harkovets

Appendix 1

to the Resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2011 No. 50

Standard chart of accounts of financial accounting

Account name

Account number

Number and name of sub-account

1

2

3

Section I
NON-CURRENT ASSETS

Fixed assets

01

By types of fixed assets

Fixed asset depreciation

02

 

Profitable investments in tangible assets

03

1. Investment real estate
2. Objects of finance lease (leasing)
3. Other profitable investments in tangible assets

Intangible assets

04

By types of intangible assets

Intangible asset deprication

05

 

Long-term financial investments

06

1. Long-term financial investments in securities
2. The granted long-term loans
3. Deposits on cooperation agreement

The equipment to installation and construction materials

07

1. The equipment to installation in warehouse
2. The equipment to installation transferred to installation
3. Construction materials

Investments in non-current assets

08

1. Acquisition and creation of fixed assets
2. Acquisition and creation of the investment real estate
3. Acquisition of objects of finance lease (leasing)
4. Acquisition and creation of intangible assets
5. Acquisition and creation of other non-current assets

Deferred tax assets

09

 

Section II
PRODUCTION SUPPLIES

Materials

10

1. Raw materials and materials
2. Purchased semifinished products and components
3. Fuel
4. Container and tare materials
5. Spare parts
6. Other materials
7. The materials transferred to conversion on the party
8. Shoddy constructions
9. Stock and economic accessories, tools
10. The special equipment and special clothes in warehouse
11. The special equipment and special clothes in operation
12. Scrap and waste containing precious metals

Animals on cultivation and sagination

11

 

 

12

 

 

13

 

Reserves under reduction in cost of inventories

14

 

Preparation and acquisition of materials

15

 

Variation in material cost

16

 

 

17

 

The value added tax on goods purchased, works, services

18

 

 

19

 

Section III
PRODUCTION COSTS

Main production

20

By types of the main production

Self-produced semifinished products

21

 

Insurance payments

22

 

Auxiliary productions

23

By types of auxiliary productions

 

24

 

General production costs

25

 

General business costs

26

 

 

27

 

Production scrap

28

 

Productions of services and farms

29

By types of productions of services and farms

 

30

 

 

31

 

 

32

 

 

33

 

 

34

 

 

35

 

 

36

 

 

37

 

 

38

 

 

39

 

Section IV
FINISHED GOODS AND GOODS

 

40

 

Goods

41

1. Goods in warehouses
2. Goods in retail trade
3. Container under goods and empty
4. Purchased products
5. The goods transferred for preparation to the party
6. Hire objects

Trade margin

42

 

Finished goods

43

 

Expenses on realization

44

 

The goods shipped

45

 

 

46

 

The non-current assets intended for realization

47

 

 

48

 

 

49

 

Section V
MONEY AND SHORT-TERM FINANCIAL INVESTMENTS

Cash desk

50

 

Settlement accounts

51

 

Currency accounts

52

 

 

53

 

 

54

 

Special accounts in banks

55

1. Deposit accounts
2. Accounts in precious metals
3. Special account of money of purpose

 

56

 

Money in transit

57

1. The collected money
2. Money for acquisition of foreign currency
3. Money in foreign currencies for realization

Short-term financial investments

58

1. Short-term financial investments in securities
2. The granted short-term loans

Reserves under impairment of short-term financial investments

59

 

Section VI
CALCULATIONS

Settlings with suppliers and contractors

60

 

 

61

 

Settlings with buyers and customers

62

 

Doubtful debt allowances

63

 

 

64

 

Deferred tax liabilities

65

 

Calculations for short-term loans and loans

66

1. Calculations for short-term loans
2. Calculations for short-term loans
3. Calculations for percent on short-term loans and loans

Calculations for long-term loans and loans

67

1. Calculations for long-term loans
2. Calculations for long-term loans
3. Calculations for percent on long-term loans and loans

Calculations for taxes and fees

68

1. Calculations for the taxes and fees attributable to costs for production and sales of products, goods, works, services
2. Calculations for the taxes and fees estimated from proceeds from sales of products, goods, works, services
3. Calculations for the taxes and fees estimated from profit (income)
4. Calculations for the income tax
5. Calculations for other payments in the budget

Calculations for social insurance and providing

69

 

Settlings with personnel on compensation

70

 

Settlings with advance holders

71

 

 

72

 

Settlings with personnel on other transactions

73

1. Calculations for the granted loans
2. Calculations for compensation of damage

 

74

 

Settlings with founders

75

1. Calculations for deposits to the authorized capital
2. Calculations for dividend payout and other income

Settlings with different debtors and creditors

76

1. Payment under executive documents
2. Calculations for property and personal insurance
3. Payment under claims
4. Payment under receivable dividends and other income
5. Calculations for the deposited amounts
6. Agreement settlements of property trust management
7. The calculations connected with disposal group

Calculations for direct insurance and reinsurance

77

 

 

78

 

Intraeconomic calculations

79

 

Section VII
EQUITY

Authorized capital

80

 

Own shares (share in the authorized capital)

81

 

Reserve capital

82

 

Added capital

83

 

Retained earnings (uncovered loss)

84

 

 

85

 

Target financing

86

 

 

87

 

 

88

 

 

89

 

Section VIII
FINANCIAL RESULTS

Income and expenses on the current activities

90

1. Proceeds from sales of products, goods, works, services
2. The value added tax estimated from proceeds from sales of products, goods, works, services
3. The other taxes and fees estimated from proceeds from sales of products, goods, works, services
4. Cost of sales, goods, works, services
5. Management expenses
6. Expenses on realization
7. Other incomes on the current activities
8. The value added tax estimated from other incomes on the current activities
9. The other taxes and fees estimated from other incomes on the current activities
10. Other expenses on the current activities
11. Profit (loss) from the current activities

Other incomes and expenses

91

1. Other incomes
2. Value added tax
3. The other taxes and fees estimated from other incomes
4. Other expenses
5. Balance of other incomes and expenses

 

92

 

Insurance premiums (awards)

93

 

Shortages and losses from spoil of property

94

 

Insurance reserves

95

 

Reserves of the forthcoming payments

96

By types of reserves of the forthcoming payments

Deferred expenses

97

On expense types of future periods

Deferred revenues

98

On income types of future periods

Profits and losses

99

 

OFF-BALANCE ACCOUNTS

Account name

Account number

 

Leased fixed assets

001

 

The property accepted on safe custody

002

 

The materials accepted in conversion

003

 

The goods accepted on the commission

004

 

The equipment accepted for installation

005

 

Forms of documents with certain degree of protection

006

 

Written off accounts receivable, hopeless to obtaining

007

 

Providing obligations received

008

 

Providing obligations issued

009

 

 

010

 

The fixed assets leased

011

 

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