Chart of Accounts
See Chart of Accounts.
Country Version Russia comes with its own chart of accounts, CARU. When you create a company code using the country template for Russia (company code RU01), the system assigns this chart of accounts to it and to the controlling area (also called RU01).
Note
The chart of accounts provided is not suitable for use in the public sector or by banks, which have different charts of accounts.
Country Version Russia also provides account groups for use in Russia (see Account Group).
Structure
The chart of accounts is structured according to the regulations of the Finance Ministry. The ministry provides a list of two-digit “synthetic accounts.” Within this framework, companies are free to structure their accounts as they wish. The accounts belonging to a synthetic account are known as “analytic accounts.”
In CARU, the G/L account number always starts with the synthetic account number.
Example
Account 68010200 is for profit tax to be remitted to the government. This account is an analytic account that belongs to the synthetic account 68 (tax remittance accounts).