Accounts account plan: commentary on the latest changes

The publication contains a plan for accounting for financial and economic activities of organizations and instructions for its application, approved by order of the Ministry of Finance of Russia dated 31.10.2000 No. 94n, taking into account all the latest changes. A commentary on the procedure for applying this document.

Unfortunately, a brief comment does not allow to consider the entire range of accounting problems. Details the accounting procedure in accordance with the latest editors of the account plan was considered in the book of G.Yu. Kasyanova "10,000 and one wiring." - M.: Abak (864 s). This unique publication contains not only typical wiring, but also accounting schemes for individual business transactions. In addition, for each wiring, all the necessary primary accounting documents and analytical registers are given.

Materials are prepared using the guarantor system.

The book can be used as a textbook in studying the accounting in educational institutions of various levels, as well as with advanced training of specialists. We hope that this publication will be interesting to a wide range of readers, accountants and heads of enterprises and organizations of all forms of ownership.