Methodological aspects of formation of chart of accounts

Abstract

The article raises questions about the methodological aspects of the formation of the chart of accounts, which depend on the singularities of national accounting systems, the users' information needs, and the problems solved by the system. The study identified three types of charts of accounts: the chart of accounts oriented to financial accounting, which is based on the matrix method of building, classification of accounts is based on the principles of the balance sheet and the traditional definition of financial results; the chart of accounts, which assumes detailing the cost accounting and allocating additional classes of accounts to determine the financial results of the production; the chart of accounts of the integrated accounting, allowing the formation of multi-sector information and the data exchange between the accounted subsystems.