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Ministry of Justice

Republic of Uzbekistan

On October 23, 2002 No. 1181

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

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"

(as amended on 23-10-2017)

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

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"

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. General provisions

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).

§ 2. Coverage

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.

§ 3. Determinations

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.

Appendix № 1

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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