Что такое план счетов бухгалтерского учета
- Что представляет собой план счетов v
- Какие разделы содержит план счетов v
- Какие классы содержит план счетов v
- Где применяется план счетов v
- Для чего применяется план счетов v
- Нормативные документы v
- Как формируется рабочий план счетов? v
- Малые предприятия и бухгалтерский учет v
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План счетов бухгалтерского учета – это специальная схема фиксации и распределения различного рода деятельности, ведения хозяйства и правил в учете бухгалтерии. В данном плане обязательно наличие специальных кодов, синтетических счетов, субсчетов, применение которых важно для организаций.
Среди них есть счета первого порядка, которые состоят из двузначных чисел и подразделяются на восемь разделов.
Среди них всегда есть не задействованные в работе номера для введения счетов второстепенного значения. На сегодняшний день функционирует 62 синтетических счета. Другие из них свободны до 99 номера. Субсчета из отдельных счетов имеют кодировку по порядку в пределах каждого из счетов.
Те счета, которые находятся за пределами баланса, нумеруются по порядку трехзначными числами, которые начинаются с 001.
Что представляет собой план счетов
Благодаря использованию общего плана счетов возможно воссоздание рабочего Плана счетов, который важен для подробного описания выполняемой работы компании, что помогает вести контроль, менять, анализировать и составлять отчетность.
При необходимости предприятие может вводить свои дополнительные счета, внося в них незадействованные номера. Субсчета, которые присутствуют в Плане счетов могут быть объединены, исключены или введены предприятиями самостоятельно.
В России функционирует единый национальный План бухгалтерских счетов для любой организации, независимо от их сферы деятельности.
Что касается других стран, то там более сводная форма, то есть каждая фирма имеет право составлять и применять личный план учета, прислушиваясь к рекомендациям негосударственных организаций бухгалтеров.
Благодаря специальным кодам и сериям кодов вся информация с высоким уровнем точности обрабатывается на компьютере. Для этого применяются специальные кодовые системы. Если фирма небольшая, то для нее будет достаточным использование двузначной кодировки.
А вот при боле сложной деятельности организации, как правило, подходит трехзначная система. Из них каждому из синтетических счетов группы присваивается специальный код. Первый его разряд – это группа счетов, последующие – порядковый номер в группах.
Какие разделы содержит план счетов
Действующий сегодня План счетов создается на научной основе и соответствует принципу группировки счетов.
Каждый из них содержит 8 разделов:
- Внеоборотные активы (01-09);
- Производственные запасы (10-19);
- Затраты на производство (20-39);
- Готовая продукция (40-49);
- Денежные средства (50-59);
- Расчеты (60-79).
- Источники собственных средств (80-89);
- Финансовые результаты (90-99).
В отдельный раздел в плане счетов помещается «забалансовый счет», где учитываются данные о движении ценного имущества, которое не является личным имуществом предприятия, но временно им используется или находится на хранении. Такие счета кодируются трехзначными числами.
Какие классы содержит план счетов
План счетов основывается на применении общепринятой мировой практики ведения бухучета и представлен в виде схемы финансово-хозяйственных действий в бухгалтерском учете с разбивкой на отдельные классы:
- В зависимости от специфики работы каждой отдельной организации:
- страховые фирмы;
- пенсионные фонды (негосударственного типа);
- агропромышленный комплекс;
- малый бизнес.
- В зависимости от учета деятельности организации по принципу структуры отчетности.
- В зависимости от подсистем бухучета.
- В зависимости от взаимодействий отдельных систем учета.
- В зависимости от способа переноса информации в различных информационных системах.
- В зависимости от вида детализации счетов.
- В зависимости от способов построения систем:
- иерархическая;
- матричная;
- линейная;
- фасетная.
- В зависимости от производителя.
Где применяется план счетов
Планы счетов нужны для каждой из организаций, где производится учет в виде двойной записи. Сюда также относится и организационно-правовая форма.
Аналитический учет ведется согласно правилам установленным компаниями по принципу действующих Инструкций и прочих актов, методических подсказок.
Для чего применяется план счетов
Даже, несмотря на то, что многие предприятия не составляют план счетов или делают это 1 раз и не изменяют его в течение года, это не мешает им вести учет и сдавать отчеты. Но после вступления в силу Инструкции №157н отсутствие действующего плана счетов считается нарушением норм в законодательстве.
При этом важно, чтобы рабочий план обязательно состоял из полных номеров счетов. Из этого становится понятно, что использование «забалансовых счетов» строго запрещено.
Нормативные документы
План счетов бухгалтерского учета — это финансово-хозяйственная работа организации к документации 3-го уровня практически сформировавшейся системы нормативного регулирования. То есть находиться на самой низшем уровне государственного регулирования.
Таким образом, по своему содержанию подобный документ не может урегулировать требования к ведению бухучета, которые определяются документами более высокого уровня.
Наличие этого документа для каждой отдельной организации дает возможность заниматься составлением личного плана счетов, выбирая среди разновидностей синтетических и аналитических счетов, которые будут для них наиболее приемлемыми.
Как формируется рабочий план счетов?
Рабочий план счетов составляется при наличии Плана счетов бухгалтерского учета и благодаря использованию Инструкции. Для более функционального учета любая из компаний выбирает самые подходящие для себя рабочие инструменты.
Для того, чтобы бухгалтеру было проще составить рабочий план нужно использовать характеристики каждого из отдельных счетов, которая есть в Инструкции и Плане счетов бухучета.
При работе с планами счетов важно определиться, какие из них больше подойдут для предприятия и какие из аналитических счетов нужно открывать к синтетическим.
Рабочий план счетов имеет определенную структуру:
- Синтетические счета. Нужны для учета имущества организации и хоздеятельности.
- Аналитические счета. Они важны для контроля и сохранности, а также перемещения объектов учета. Каждая фирма имеет право изменять содержание данных счетов вплоть до полного их исключения. Субсчета, которые в деталях раскрывают основные счета.
Малые предприятия и бухгалтерский учет
Что касается малых предприятий, то в данном случае им предоставляется большее количество прав в плане образования рабочих счетов и выбора формы бухучета, чем прочим организациям.
Они имеют право использовать сокращенный план счетов бухучета с субсчетами к каждому счету, а также более простую форму учетных регистров, которой будет достаточно для сохранения информации и представления ее в формах финансовой отчетности.
Организационные моменты в учетной политике предполагают наличие прав и обязанностей главного бухгалтера, системы отчетности внутри производства, которая важна для принятия решений руководителями организации. Выбранная политика на отчетный год является приказом руководителя предприятия.
Изменения в нее могут быть внесены только в связи с изменением действующего законодательства и появлением более усовершенствованных методов бухучета или с целью смены направления деятельности организации.
Скачать план счетов
Данная информация может быть использована как учебное пособие при изучении бухучета или при повышении квалификации специалиста. Надеемся, что данная информация оказалась для вас полезной.
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