Business peculiarities in Russia
Regulation (standards) of accounting, stating the principles, rules and methods of
accounting for business transactions and the preparation of financial statements;
Guidelines and recommendations on accounting.
The law "On Accounting" defines a list of some regulations that are approved by the heads
of those responsible for the organization of accounting.
7.3. Chart of accounts and other documents
The Chart of Accounts contains a list of accounts and subaccounts synthetic accounting used
for the current accounting of business transactions. The accounts are required for the
application, and the sub-accounts are used as needed. Businesses have the right to specify
the content of some of them, delete or merge, as well as to introduce new sub-account.
Since the sub-account in the general ledger of the enterprise can be administered as
separate groups, they may make separate accounts. This rule makes the system accounts,
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