It is registered
Ministry of Justice
Republic of Uzbekistan
On October 23, 2002 No. 1181
of September 9, 2002 No. 103
About approval of the National accounting standard of the Republic of Uzbekistan (NSBU No. 21) "Chart of accounts of financial accounting of financial and economic activities of business entities and instruction for its application"
Based on the Law of the Republic of Uzbekistan "About financial accounting" and according to Regulations on the Ministry of Finance of the Republic of Uzbekistan I order:
1. Approve the enclosed National accounting standard of the Republic of Uzbekistan (NSBU No. 21) (The chart of accounts of financial accounting of financial and economic activities of business entities and the instruction for its application).
2. Recognize invalid:
National accounting standard of the Republic of Uzbekistan (NSBU No. 21) (The chart of accounts of financial accounting of financial and economic activities of business entities and the instruction for its application) approved by the Ministry of Finance of the Republic of Uzbekistan on March 30, 2000 No. 37 (reg. No. 930 of June 1, 2000);
The order of the Ministry of Finance of the Republic of Uzbekistan of June 19, 2001 No. 53 (About modification and amendments in the National accounting standard of the Republic of Uzbekistan (NSBU No. 21) (The chart of accounts of financial accounting of financial and economic activities of business entities and the instruction for its application) (reg. No. 930-1 of June 29, 2001 - the Bulletin of regulations, 2001 No. 12); - 2
The order of the Ministry of Finance of the Republic of Uzbekistan of June 19, 2001 No. 53 (About modification of the National accounting standard of the Republic of Uzbekistan (NSBU No. 21) (The chart of accounts of financial accounting of financial and economic activities of business entities and the instruction for its application) (reg. No. 930-2 of December 29, 2001).
3. The National accounting standard of the Republic of Uzbekistan approved by this order (21) (The chart of accounts of financial accounting of financial and economic activities of business entities and the instruction for its application) to enact NSBU No. for the companies with foreign investments and auditing organizations after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan, for the exchanges - since January 1, 2003, for other business entities, irrespective of patterns of ownership, since January 1, 2004.
Minister of Finance
M. Nurmuratov
Approved by the Order of the Ministry of Finance of the Republic of Uzbekistan of September 9, 2002, No. 103
This National Accounting Standard (NAS) is developed on the basis of the Law of the Republic of Uzbekistan "About financial accounting" and is element of normative regulation of financial accounting in the Republic of Uzbekistan.
1. The chart of accounts of financial accounting of financial and economic activities represents set of the accounts grouped according to financial statement elements: assets, obligations, capital, income and expenses (appendix No. 1).
2. Business entities on the basis of the Chart of accounts of financial accounting of financial and economic activities constitute the working Chart of accounts of financial accounting of economic activities that shall be reflected in accounting policy of business entity.
3. The instruction for application of the Chart of accounts of financial accounting of financial and economic activities of business entities regulates procedure for reflection of economic activities on accounts of financial accounting of business entities according to the principles of conducting financial accounting (appendix No. 2).
4. This standard is obligatory for execution by business entities irrespective of patterns of ownership, (daleepredpriyatiya) except for state-financed organizations, insurance companies, banks and other credit institutions.
5. The accounting account - method of registration and storage of accounting information on condition and movement of economic resources of the companies and requirements to them.
6. Permanent accounts are asset accounts, obligations and the capital which have the balances by the end of the reporting period which are reflected in the balance sheet. Permanent accounts share on active, passive, counteractive and counterpassive.
7. The active account(s) is the account intended for reflection of assets which the remaining balance and increase in economic resources affect on the debit of the account, and reduction - on the credit.
8. The passive account (P) is the account intended for reflection of obligations and the capital in which the remaining balance and increase in obligations and the capital are reflected on the account credit, and reduction - on the debit.
9. The contra asset account (KA) is account which balance is subtracted from balance of the related active account for reflection in the financial reporting of net value of asset.
10. The counterpassive account (KP) is account which balance is subtracted from balance of the related passive account for reflection in the financial reporting of net value of the obligation or the capital.
11. Transit accounts (T) are provisional accounts of the income and expenses which are used during the accounting period, but are closed and have no remaining balance by the end of the reporting period, reflected in the Report on financial results.
12. Off-balance accounts (Z) are the accounts intended for generalization of information on availability and movement of the assets, conditional rights and obligations which are not belonging to the company, but temporarily being at its disposal. These accounts are not corresponded to other accounts and are not reflected in the financial reporting of the company.
to the National accounting standard (NSBU No. 21) "Chart of accounts of financial accounting of financial and economic activities of business entities and instruction for its application"
Chart of accounts of financial accounting of financial and economic activities of business entities
|
No. of accounts |
Account name |
Account type |
|
PART I. NON-CURRENT ASSETS | ||
|
SECTION I. FIXED ASSETS, INTANGIBLE AND OTHER NON-CURRENT ASSETS | ||
|
0100 |
ACCOUNTS OF FIXED ASSETS |
And |
|
0110 |
Earth |
|
|
0111 |
Improvement of the earth |
|
|
0112 |
Improvement of the fixed assets received under the agreement of finance lease |
|
|
0120 |
Buildings, constructions and transfer devices |
|
|
0130 |
Machines and equipment |
|
|
0140 |
Furniture and office equipment |
|
|
0150 |
Computer equipment and computer facilities |
|
|
0160 |
Vehicles |
|
|
0170 |
Working and productive cattle |
|
|
0180 |
Long-term plantings |
|
|
0190 |
Other fixed assets |
|
|
0199 |
The preserved fixed assets |
|
|
0200 |
ACCOUNTS OF DEPRECIATION OF FIXED ASSETS |
KA |
|
0211 |
Depreciation of improvement of the earth |
|
|
0212 |
Depreciation of improvement of the fixed assets received under the agreement of finance lease |
|
|
0220 |
Depreciation of buildings, constructions and transfer devices |
|
|
0230 |
Depreciation of machines and equipment |
|
|
0240 |
Depreciation of furniture and office equipment |
|
|
0250 |
Depreciation of the computer equipment and computer facilities |
|
|
0260 |
Depreciation of vehicles |
|
|
0270 |
Depreciation of the working cattle |
|
|
0280 |
Depreciation of long-term plantings |
|
|
0290 |
Depreciation of other fixed assets |
|
|
0299 |
Depreciation of fixed assets, received under the agreement of finance lease |
|
|
0300 |
ACCOUNTS OF THE FIXED ASSETS RECEIVED UNDER THE AGREEMENT OF FINANCE LEASE |
And |
|
0310 |
The fixed assets received under the agreement of finance lease |
|
|
0400 |
ACCOUNTS OF INTANGIBLE ASSETS |
|
|
0410 |
Patents, licenses and know-how |
|
|
0420 |
Trademarks, trademarks and industrial designs |
|
|
0430 |
Software |
|
|
0440 |
Rights to use by the earth and natural resources |
|
|
0450 |
It is excluded |
|
|
0460 |
Franchayz |
|
|
0470 |
Copyright |
|
|
0480 |
Goodwill |
|
|
0490 |
Other intangible assets |
|
|
0500 |
ACCOUNTS OF DEPRECIATION OF INTANGIBLE ASSETS |
KA |
|
0510 |
Depreciation of patents, licenses and know-how |
|
|
0520 |
Depreciation of trademarks, trademarks and industrial designs |
|
|
0530 |
Depreciation of the software |
|
|
0540 |
Depreciation of rights to use by the earth and natural resources |
|
|
0550 |
It is excluded |
|
|
0560 |
Depreciation of franchayz |
|
|
0570 |
Depreciation of copyright |
|
|
0590 |
Depreciation of other intangible assets |
|
|
0600 |
ACCOUNTS OF LONG-TERM INVESTMENTS |
And |
|
0610 |
Securities |
|
|
0620 |
Investments into affiliated economic societies |
|
|
0630 |
Investments into dependent economic societies |
|
|
0640 |
Investments into the company with the foreign capital |
|
|
0690 |
Other long-term investments |
|
|
0700 |
ACCOUNTS OF THE EQUIPMENT TO INSTALLATION |
|
|
0710 |
The equipment to installation - domestic |
|
|
0720 |
The equipment to installation - import |
|
|
0800 |
ACCOUNTS OF CAPITAL INVESTMENTS |
And |
|
0810 |
Construction in progress |
|
|
0820 |
Acquisition of fixed assets |
|
|
0830 |
Acquisition of intangible assets |
|
|
0840 |
Forming of the main herd |
|
|
0850 |
Capital investments in improvement of the earth |
|
|
0860 |
Capital investments in the fixed assets received under the agreement of finance lease |
|
|
0890 |
Other capital investments |
|
|
0900 |
ACCOUNTS OF LONG-TERM RECEIVABLES AND DELAYED EXPENSES |
|
|
0910 |
The bills of exchange received |
|
|
0920 |
Payments to obtaining on finance lease |
|
|
0930 |
Long-term debt of personnel |
|
|
0940 |
Other long-term receivables |
|
|
0950 |
The delayed income tax on temporary differences |
|
|
0960 |
Long-term delayed expenses on discounts (discounts) |
|
|
0990 |
Other long-term delayed expenses |
|
|
PART II. CURRENT ASSETS | ||
|
SECTION II. INVENTORY STOCKS | ||
|
1000 |
ACCOUNTS OF MATERIALS |
And |
|
1010 |
Raw materials and materials |
|
|
1020 |
Purchased semifinished products and components |
|
|
1030 |
Fuel |
|
|
1040 |
Spare parts |
|
|
1050 |
Construction materials |
|
|
1060 |
Container and tare materials |
|
|
1070 |
The materials transferred to conversion on the party |
|
|
1080 |
Stock and economic accessories |
|
|
1090 |
Other materials |
|
|
1100 |
ACCOUNTS OF ANIMALS ON CULTIVATION AND SAGINATION |
And |
|
1110 |
Animals on cultivation |
|
|
1120 |
Animals on sagination |
|
|
1200 |
|
|
|
1300 |
|
|
|
1400 |
|
|
|
1500 |
ACCOUNTS OF PREPARATION AND ACQUISITION OF MATERIALS |
|
|
1510 |
Preparation and acquisition of materials |
|
|
1600 |
ACCOUNTS OF VARIATIONS IN MATERIAL COST |
And |
|
1610 |
Variations in material cost |
|
|
1700 |
|
|
|
1800 |
|
|
|
1900 |
|
|
|
2000 |
ACCOUNTS OF THE MAIN PRODUCTION |
|
|
2010 |
Main production |
|
|
2100 |
ACCOUNTS OF SELF-PRODUCED SEMIFINISHED PRODUCTS |
And |
|
2110 |
Self-produced semifinished products |
|
|
2200 |
|
|
|
2300 |
ACCOUNTS OF AUXILIARY PRODUCTIONS |
|
|
2310 |
Auxiliary production |
|
|
2400 |
|
|
|
2500 |
ACCOUNTS OF GENERAL PRODUCTION EXPENSES |
|
|
2510 |
General production expenses |
|
|
2600 |
ACCOUNTS OF PRODUCTION SCRAP |
|
|
2610 |
Production scrap |
|
|
2700 |
ACCOUNTS OF THE SERVICING FARMS |
And |
|
2710 |
The servicing farms |
|
|
2800 |
ACCOUNTS OF FINISHED GOODS |
And |
|
2810 |
Finished goods in warehouse |
|
|
2820 |
Finished goods at exhibition |
|
|
2830 |
The finished goods transferred to the commission |
|
|
2900 |
ACCOUNTS OF GOODS |
And |
|
2810 |
Finished goods in warehouse |
|
|
2820 |
Finished goods at exhibition |
|
|
2830 |
The finished goods transferred to the commission |
|
|
2900 |
ACCOUNTS OF GOODS |
|
|
2910 |
Goods in warehouses |
|
|
2920 |
Goods in retail trade |
|
|
2930 |
Goods at exhibition |
|
|
2940 |
Hire objects |
|
|
2950 |
Container under goods and empty |
|
|
2960 |
The goods transferred to the commission |
|
|
2970 |
Goods in transit |
|
|
2980 |
Trade margin |
KA |
|
2990 |
Other goods |
|
|
SECTION III. DEFERRED EXPENSES AND DELAYED EXPENSES - THE CURRENT PART | ||
|
3000 |
|
|
|
3100 |
EXPENSE ACCOUNTS OF FUTURE PERIODS |
And |
|
3110 |
Pre-paid operational lease |
|
|
3120 |
Pre-paid services |
|
|
3190 |
Other expenses of future periods |
|
|
3200 |
ACCOUNTS OF DELAYED EXPENSES |
And |
|
3210 |
The delayed income tax on temporary differences |
|
|
3220 |
Delayed expenses on discounts (discounts) |
|
|
3290 |
Other delayed expenses |
|
|
3300 |
|
|
|
3400 |
|
|
|
3500 |
|
|
|
3600 |
|
|
|
3700 |
|
|
|
3800 |
|
|
|
3900 |
|
|
|
SECTION IV. ACCOUNTS TO OBTAINING - THE CURRENT PART | ||
|
4000 |
ACCOUNTS TO OBTAINING |
And |
|
4010 |
Accounts to obtaining from buyers and customers |
|
|
4020 |
The bills of exchange received |
|
|
4100 |
ACCOUNTS TO OBTAINING FROM SEPARATE DIVISIONS, AFFILIATED AND DEPENDENT ECONOMIC SOCIETIES |
And |
|
4110 |
Accounts to obtaining from separate divisions |
|
|
4120 |
Accounts to obtaining from affiliated and dependent economic societies |
|
|
4200 |
ADVANCE PAYMENT ACCOUNTS, ISSUED TO PERSONNEL |
And |
|
4210 |
The advance payments issued on compensation |
|
|
4220 |
The advance payments issued on official journeys |
|
|
4230 |
The advance payments issued on general running costs |
|
|
4290 |
The other advance payments issued to personnel |
|
|
4300 |
ADVANCE PAYMENT ACCOUNTS, ISSUED TO SUPPLIERS AND CONTRACTORS |
And |
|
4310 |
The advance payments issued to suppliers and contractors under goods |
|
|
4320 |
The advance payments issued to suppliers and contractors under non-current assets |
|
|
4330 |
The other advance payments issued |
|
|
4400 |
ADVANCE PAYMENT ACCOUNTS IN THE BUDGET |
And |
|
4410 |
Advance payments on taxes and other obligatory payments in the budget (by types) |
|
|
4500 |
ADVANCE PAYMENT ACCOUNTS IN THE STATE TRUST FUNDS AND ON INSURANCE |
And |
|
4510 |
Advance payments on insurance |
|
|
4520 |
Advance payments in the state trust funds |
|
|
4600 |
ACCOUNTS OF DEBT OF FOUNDERS ON DEPOSITS TO THE AUTHORIZED CAPITAL |
And |
|
4610 |
Debt of founders on deposits to the authorized capital |
|
|
4700 |
ACCOUNTS OF DEBT OF PERSONNEL ON OTHER TRANSACTIONS |
And |
|
4710 |
Debt of personnel on the goods implemented on credit |
|
|
4720 |
Debt of personnel on the granted loans |
|
|
4730 |
Debt of personnel on compensation of material damage |
|
|
4790 |
Other debt of personnel |
|
|
4800 |
ACCOUNTS OF DEBT OF DIFFERENT DEBTORS |
And |
|
4810 |
Payments to obtaining on finance lease - the current part |
|
|
4820 |
Payments to obtaining on operational lease |
|
|
4830 |
Interest receivable |
|
|
4840 |
Dividends to obtaining |
|
|
4850 |
Royalty to obtaining |
|
|
4860 |
Accounts to obtaining on claims |
|
|
4890 |
Debt of other debtors |
|
|
4900 |
RESERVE ACCOUNTS ON DOUBTFUL DEBTS |
KA |
|
4910 |
Doubtful debt allowance |
|
|
SECTION V. MONEY, SHORT-TERM INVESTMENTS AND OTHER CURRENT ASSETS | ||
|
5000 |
ACCOUNTS OF THE CASH ON HAND |
And |
|
5010 |
Money in national currency |
|
|
5020 |
Foreign currency cash |
|
|
5100 |
ACCOUNTS OF THE MONEY ON THE SETTLEMENT ACCOUNT |
And |
|
5110 |
Settlement account |
|
|
5200 |
ACCOUNTS OF THE FOREIGN CURRENCY CASH |
And |
|
5210 |
Currency accounts within the country |
|
|
5220 |
Currency accounts abroad |
|
|
5300 |
|
|
|
5400 |
|
|
|
5500 |
ACCOUNTS OF THE MONEY ON SPECIAL BANK ACCOUNTS |
|
|
5510 |
Letters of credit |
|
|
5520 |
Checkbooks |
|
|
5530 |
Other special accounts |
|
|
5600 |
ACCOUNTS OF CASH EQUIVALENTS |
And |
|
5610 |
Cash equivalents (by types) |
|
|
5700 |
ACCOUNTS OF THE MONEY (TRANSFERS) IN TRANSIT |
And |
|
5710 |
Money (transfers) in transit |
|
|
5800 |
ACCOUNTS OF SHORT-TERM INVESTMENTS |
|
|
5810 |
Securities |
|
|
5830 |
The short-term loans issued |
|
|
5890 |
Other current investments |
|
|
5900 |
ACCOUNTS OF SHORTAGES AND LOSSES FROM SPOIL OF VALUES AND OTHER CURRENT ASSETS |
|
|
5910 |
Shortages and losses from spoil of values |
|
|
5920 |
Other current assets |
|
|
PART III. OBLIGATIONS | ||
|
SECTION VI. CURRENT OBLIGATIONS | ||
|
6000 |
ACCOUNTS FOR PAYMENT TO SUPPLIERS AND CONTRACTORS |
P |
|
6010 |
Accounts for payment to suppliers and contractors |
|
|
6020 |
The bills of exchange issued |
|
|
6100 |
ACCOUNTS FOR PAYMENT TO SEPARATE DIVISIONS, AFFILIATED AND DEPENDENT ECONOMIC SOCIETIES |
P |
|
6110 |
Accounts for payment to separate divisions |
|
|
6120 |
Accounts for payment to affiliated and dependent economic societies |
|
|
6200 |
ACCOUNTS OF DELAYED OBLIGATIONS |
|
|
6210 |
Delayed income in type of discount (discount) |
|
|
6220 |
Delayed income in type of award (allowance) |
|
|
6230 |
Other delayed incomes |
|
|
6240 |
Delayed obligations on taxes and other obligatory payments |
|
|
6250 |
Obligations on the delayed income tax on temporary differences |
|
|
6290 |
Other delayed obligations |
|
|
6300 |
ACCOUNTS OF THE RECEIVED ADVANCE PAYMENTS |
|
|
6310 |
The advance payments received from buyers and customers |
|
|
6320 |
The advance payments received from subscribers to shares |
|
|
6390 |
The other received advance payments |
|
|
6400 |
ACCOUNTS OF DEBT ON PAYMENTS IN THE BUDGET |
|
|
6410 |
Debt on payments in the budget (by types) |
|
|
6500 |
ACCOUNTS OF DEBT ON INSURANCE AND ON PAYMENTS IN THE STATE TRUST FUNDS |
|
|
6510 |
Payments on insurance |
|
|
6520 |
Payments in the state trust funds |
|
|
6600 |
ACCOUNTS OF DEBT TO FOUNDERS |
|
|
6610 |
Dividends for payment |
|
|
6620 6630 |
Debt to the disposed founders on their share Deposits of founders on increase in the authorized capital |
|
|
6700 |
ACCOUNTS OF SETTLINGS WITH PERSONNEL ON COMPENSATION |
|
|
6710 |
Settlings with personnel on compensation |
|
|
6720 |
Deposited salary |
|
|
6800 |
ACCOUNTS OF SHORT-TERM LOANS AND LOANS |
P |
|
6810 |
Short-term bank loans |
|
|
6820 |
Short-term loans |
|
|
6830 |
Bonds for payment |
|
|
6840 |
Payment bill |
|
|
6900 |
ACCOUNTS OF DEBT TO DIFFERENT CREDITORS |
|
|
6910 |
Operational lease for payment |
|
|
6920 |
The added percent |
|
|
6930 |
Debt on royalty |
|
|
6940 |
Debt on guarantees |
|
|
6950 |
Long-term obligations - the current part |
|
|
6960 |
Accounts for payment on claims |
|
|
6970 |
Debt to advance holders |
|
|
6990 |
Other obligations |
|
|
SECTION VII. LONG-TERM OBLIGATIONS | ||
|
7000 |
LONG-TERM ACCOUNTS FOR PAYMENT TO SUPPLIERS AND CONTRACTORS |
P |
|
7010 |
Accounts for payment to suppliers and contractors |
|
|
7020 |
The bills of exchange issued |
|
|
7100 |
LONG-TERM DEBT TO SEPARATE DIVISIONS, AFFILIATED AND DEPENDENT ECONOMIC SOCIETIES |
P |
|
7110 |
Long-term debt to separate divisions |
|
|
7120 |
Long-term debt to affiliated and dependent economic societies |
|
|
7200 |
ACCOUNTS OF DELAYED LONG-TERM OBLIGATIONS |
P |
|
7210 |
Long-term delayed income in type of discount (discount) |
|
|
7220 |
Long-term delayed income in type of award (allowance) |
|
|
7230 |
Other long-term delayed incomes |
|
|
7240 |
Long-term delayed obligations on taxes and other obligatory payments |
|
|
7250 |
Long-term obligations on the delayed income tax on temporary differences |
|
|
7290 |
Other long-term delayed obligations |
|
|
7300 |
ADVANCE PAYMENT ACCOUNTS, RECEIVED FROM BUYERS AND CUSTOMERS |
P |
|
7310 |
The advance payments received from buyers and customers |
|
|
7400 |
|
|
|
7500 |
|
|
|
7600 |
|
|
|
7700 |
|
|
|
7800 |
ACCOUNTS OF LONG-TERM LOANS AND LOANS |
P |
|
7810 |
Long-term bank loans |
|
|
7820 |
Long-term loans |
|
|
7830 |
Bonds for payment |
|
|
7840 |
Payment bill |
|
|
7900 |
ACCOUNTS OF THE LONG-TERM DEBT TO DIFFERENT CREDITORS |
|
|
7910 |
Finance lease for payment |
|
|
7920 |
Other long-term debts to different creditors |
|
|
PART IV. EQUITY | ||
|
SECTION OF VIII. CAPITAL, RETAINED EARNINGS AND RESERVES | ||
|
8000 |
|
|
|
8100 |
|
|
|
8200 |
|
|
|
8300 |
ACCOUNTS OF THE AUTHORIZED CAPITAL |
P |
|
8310 |
Common shares |
|
|
8320 |
Preferred shares |
|
|
8330 |
Shares and deposits |
|
|
8400 |
ACCOUNTS OF THE ADDED CAPITAL |
P |
|
8410 |
Share premium |
|
|
8420 |
Exchange difference when forming the authorized capital |
|
|
8500 |
ACCOUNTS OF THE RESERVE CAPITAL |
P |
|
8510 |
Adjustments on revaluation of non-current assets |
|
|
8520 |
Reserve capital (fund) |
|
|
8530 |
The received property is non-paid |
|
|
8600 |
ACCOUNTS OF THE REDEEMED OWN SHARES |
KP |
|
8610 |
The redeemed own shares - simple |
|
|
8620 |
The redeemed own shares - exclusive |
|
|
8700 |
ACCOUNTS OF RETAINED EARNINGS (UNCOVERED LOSS) |
P |
|
8710 |
Retained earnings (uncovered loss) of the accounting period |
|
|
8720 |
Accumulated earnings (uncovered loss) |
|
|
8800 |
ACCOUNTS OF TARGET RECEIPTS |
P |
|
8810 |
Grants |
|
|
8820 |
Subsidies |
|
|
8830 |
Membership fees |
|
|
8840 |
Tax benefits with target use |
|
|
8890 |
Other target receipts |
|
|
8900 |
ACCOUNTS OF RESERVES OF THE FORTHCOMING EXPENSES AND PAYMENTS |
P |
|
8910 |
Reserves of the forthcoming expenses and payments |
|
|
PART V. FORMING AND USE OF FINANCIAL RESULTS | ||
|
SECTION IX. INCOME AND EXPENSES | ||
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In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.