Short form Chart of Accounts under Decree No. 291

Synthetic Accounts (1st Tier Accounts)
Sub accounts
Code
Name
Code
Class 1. Noncurrent Assets
10
 Fixed Assets
101-109
11
 Other Non-current Tangible Assets
111-117
12
 Intangible Assets
121-127
13
 Depreciation of Noncurrent Assets
131-133
14
 Long Term Financial Investments
141-143
15
 Capital Investments
151-155
16
 Long Term Account Receivables
161-163
17
 Deferred Tax Assets
18
 Other Non-current Assets
19
 Negative Goodwill
Class 2. Stock (Inventories)
20
 Inventories
201-209
21
 Livestock
211-218
22
 Low Value Items
23
 Production (Manufacture)
24
 Production Wastage
25
 Semi-finished Goods
26
 Finished Goods
27
 Agricultural Produce
28
 Goods (Stock)
281-285
29
Class 3. Cash, Settlements and Other Assets
30
 Cash in Hand
301-302
31
 Bank Accounts
311-314
32
33
 Other Funds
331-334
34
 Short Term Notes Received
341-342
35
 Current Financial Investments
351-352
36
 Settlements with Buyers and Customers
361-362
37
 Settlements with Various Debtors
371-377
38
 Provision for Doubtful Debts
39
 Deferred Expenses
Class 4. Equity and Provision for Liabilities
40
 Statutory Capital
41
 Share Capital
42
 Additional Capital
421-425
43
 Reserve Capital
44
 Retained Earnings (Losses)
441-443
45
 Withdrawn Capital
451-453
46
 Unpaid Capital
47
 Provision for Future Expenses and Payments
471-474
48
 Targeted Finance
49
 Insurance Reserves
491-498
Class 5. Long Term Liabilities
50
 Long Term Borrowings
501-506
51
 Long Term Notes Issued
511-512
52
 Long Term Liabilities in Respect of Bonds
521-523
53
 Long Term Liabilities in Respect of Lease
531-532
54
 Deferred Tax Liabilities
55
 Other Long Term Liabilities
56-59
60
 Short Term Loans
601-606
61
 Current Debt on Long Term Liabilities
611-612
62
 Short Term Notes Issued
621-622
63
 Settlements with Suppliers and Contractors
631-632
64
 Settlements in Respect of Taxes and Payments
641-644
65
 Settlements in Respect of Insurance
651-655
66
 Settlements in Respect of Labour Remuneration
661-662
67
 Settlements with Members
671-672
68
 Settlements in Respect of Other Transactions
681-685
69
 Deferred Income
Class 7. Revenue and Results of Operations
70
 Sale Revenue
701-704
71
 Other Operating Income
711-719
72
 Income from Interest in Equity
721-723
73
 Other Financial Income
731-733
74
 Other Income
741-746
75
 Extraordinary Income
751-752
76
 Insurance Payments
77
78
79
 Financial Results
791-794
Class 8. Expenses by components
80
 Material Expenses
801-809
81
 Labour Costs
811-816
82
 Social Payments
821-824
83
 Depreciation
831-833
84
 Other Operating Expenses
85
 Other Expenses
86-89
Class 9. Operating expenses
90
 Cost of Sales
901-903
91
 Production Costs
92
 Administration Costs
93
 Selling Costs
94
 Other Operating Expenses
941-949
95
 Financial Expenses
951-952
96
 Loss from Interest in Equity
961-963
97
 Other Expenses
971-979
98
 Profit Taxes
981-982
99
 Extraordinary Expenses
991-993
Class 0. Off balance sheet accounts
01
 Leased Non-current Assets
02
 Third Party Assets in Store
021-025
03
 Contractual Liabilities
04
 Contingent Assets and Liabilities
041-042
05
 Guarantees and Security Given
06
 Guarantees and Security Received
07
 Written-off Assets
071-072
08
 Strict Accounting Forms