Core accounting journal entries
164 journal entries most often needed in day-to-day bookkeeping, grouped by topic. The debit and credit accounts of each entry are taken from the typical tables in Appendix 2 to NAS No. 21; the “Source” column gives the paragraph and row number.
The tables in the standard are given as examples. An entity sets out its working chart of accounts in its accounting policy (NAS No. 21, para. 4), and that is also a convenient place to fix the working entries it uses. A range (for example, 1010–1090) means choosing the sub-account from that interval that fits the transaction. Transactions that have no separate row in the tables are not included.
164 journal entries
Cash: cash desk, bank, foreign currency 9
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Cash from the cash desk deposited to the settlement bank account | 5110 | 5010 | NAS No. 21, para. 226, row 4 |
| Cash withdrawn from the bank to the cash desk (to pay wages, benefits, etc.) | 5010 | 5110 | NAS No. 21, para. 226, row 13 |
| Cash handed over to the cash collector for deposit to the bank | 5710 | 5010, 5020 | NAS No. 21, para. 239, row 1 |
| Cash in transit credited to the settlement account | 5110 | 5710 | NAS No. 21, para. 239, row 7 |
| Foreign currency from the cash desk deposited to the currency account | 5210, 5220 | 5020 | NAS No. 21, para. 229, row 3 |
| Foreign currency withdrawn from the currency account to the cash desk | 5020 | 5210, 5220 | NAS No. 21, para. 229, row 12 |
| Foreign currency received from a customer for products (goods, work, services), fixed assets and other assets sold | 5210, 5220 | 4010 | NAS No. 21, para. 229, row 2 |
| Amounts owed to suppliers and contractors paid from the currency account | 6010 | 5210, 5220 | NAS No. 21, para. 229, row 14 |
| Cash shortage found at the cash desk during stocktaking (charged to the responsible employee) | 4730 | 5010, 5020 | NAS No. 21, para. 223, row 20 |
Purchases and suppliers 9
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Materials received from a supplier | 1010–1090 | 6010 | NAS No. 21, para. 104, row 1 |
| Goods for resale received from a supplier | 2910–2990 | 6010, 7010 | NAS No. 21, para. 154, row 2 |
| Supplier's work and services (power, gas, steam, water) accepted for production and administrative needs | 2010, 2310, 2510, 2710, 9420 | 6010 | NAS No. 21, para. 257, row 7 |
| Work and services of suppliers and contractors related to selling accepted | 9410 | 6010 | NAS No. 21, para. 257, row 11 |
| Work and services relating to deferred (prepaid) expenses accepted from a supplier | 3190 | 6010 | NAS No. 21, para. 257, row 9 |
| Amounts owed to suppliers and contractors paid from bank accounts | 6010 | 5110–5530 | NAS No. 21, para. 257, row 13 |
| Advance previously paid to a supplier offset against the supplier's invoice | 6010 | 4310–4330 | NAS No. 21, para. 257, row 14 |
| Claim filed against a supplier when receiving the delivered items | 4860 | 6010 | NAS No. 21, para. 216, row 13 |
| Payable with an expired limitation period written off | 6010 | 9360 | NAS No. 21, para. 257, row 15 |
Materials and production 15
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Materials received from a supplier (when account 1510 is used) | 1510 | 6010 | NAS No. 21, para. 114, row 2 |
| Services of various organisations related to purchasing materials | 1510 | 6990 | NAS No. 21, para. 114, row 6 |
| Materials taken into the warehouse at actual cost (from account 1510) | 1010–1090 | 1510 | NAS No. 21, para. 104, row 9 |
| Materials issued to main and auxiliary production and service units | 2010, 2310, 2510, 2710 | 1010–1090 | NAS No. 21, para. 104, row 12 |
| Materials issued for administrative needs | 9420 | 1010–1090 | NAS No. 21, para. 104, row 13 |
| Shortage of materials found during stocktaking | 5910 | 1010–1090 | NAS No. 21, para. 104, row 18 |
| Wages accrued to main production workers | 2010 | 6710 | NAS No. 21, para. 120, row 17 |
| Contributions to state trust funds relating to main production costs | 2010 | 6520 | NAS No. 21, para. 120, row 16 |
| Suppliers' services for servicing production (power, water, gas, communications) | 2510 | 6010 | NAS No. 21, para. 130, row 9 |
| Wages accrued to staff servicing production | 2510 | 6710 | NAS No. 21, para. 130, row 13 |
| Production overheads allocated to product cost | 2010 | 2510 | NAS No. 21, para. 130, row 16 |
| Auxiliary shop costs charged to main production cost | 2010 | 2310 | NAS No. 21, para. 120, row 7 |
| Irreparable defective output found in main production written off | 2610 | 2010 | NAS No. 21, para. 120, row 26 |
| Losses from defective output charged to the cost of main and auxiliary production | 2010, 2310 | 2610 | NAS No. 21, para. 132, row 12 |
| Loss from defective output charged to the employee at fault | 4730 | 2610 | NAS No. 21, para. 132, row 13 |
Finished goods and merchandise 11
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Finished goods from shops and service units taken into the warehouse | 2810 | 2010, 2310, 2710 | NAS No. 21, para. 141, row 1 |
| Finished goods used internally or returned to a shop for reprocessing | 2010, 2310, 2510, 2710, 9410–9430 | 2810 | NAS No. 21, para. 141, row 6 |
| Shortage of finished goods found, no responsible person identified | 5910 | 2810 | NAS No. 21, para. 141, row 8 |
| Shortage of finished goods attributed to the materially responsible person | 4730 | 2810 | NAS No. 21, para. 141, row 13 |
| Goods bought through an accountable person | 2910–2990 | 6970 | NAS No. 21, para. 154, row 1 |
| Surplus goods and containers found during stocktaking | 2910–2990 | 9390 | NAS No. 21, para. 154, row 7 |
| Shortage of goods found, no responsible person identified | 5910 | 2910–2990 | NAS No. 21, para. 154, row 11 |
| Shortage of goods attributed to the materially responsible person | 4730 | 2910–2990 | NAS No. 21, para. 154, row 14 |
| Trade markup added to goods in retail | 2920 | 2980 | NAS No. 21, para. 154, row 16 |
| Trade markup relating to goods sold written off | 2980 | 9120 | NAS No. 21, para. 154, row 17 |
| Unrecovered shortage amounts written off as a loss | 9430 | 5910 | NAS No. 21, para. 249, row 4 |
Sales and customers 13
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Goods, products, work and services sold to a customer (customer receivable) | 4010 | 9010–9030 | NAS No. 21, para. 174, row 1 |
| Products, work and services sold for cash | 5010, 5020 | 9010–9030 | NAS No. 21, para. 223, row 2 |
| Bank receipt for products, goods, work, services and other assets sold | 5110 | 4010 | NAS No. 21, para. 226, row 3 |
| Cost of finished goods sold written off | 9110 | 2810–2830 | NAS No. 21, para. 390, row 1 |
| Cost of merchandise sold written off | 9120 | 2910–2990 | NAS No. 21, para. 390, row 4 |
| Cost of work performed and services rendered written off | 9130 | 2010, 2310, 2710 | NAS No. 21, para. 390, row 5 |
| Customer returned goods (products) sold | 9040 | 4010 | NAS No. 21, para. 383, row 8 |
| Sales and price discount granted to a customer | 9050 | 4010 | NAS No. 21, para. 383, row 9 |
| Account 9040 (sales returns) closed at period end | 9010, 9020 | 9040 | NAS No. 21, para. 383, row 10 |
| Account 9050 (discounts granted) closed at period end | 9010, 9020, 9030 | 9050 | NAS No. 21, para. 383, row 11 |
| Customer's unpaid debt written off as a loss | 9430 | 4010 | NAS No. 21, para. 174, row 6 |
| Allowance for doubtful debts set up | 9430 | 4910 | NAS No. 21, para. 221, row 1 |
| Customer receivable written off against the allowance for doubtful debts | 4910 | 4010, 4020 | NAS No. 21, para. 221, row 2 |
Fixed assets and intangible assets 23
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Equipment requiring installation received from a supplier | 0710, 0720 | 6010 | NAS No. 21, para. 257, row 1 |
| Cost of equipment handed over for installation transferred | 0810 | 0710–0720 | NAS No. 21, para. 66, row 14 |
| Work and services of suppliers and contractors for capital investment accepted | 0810–0890 | 6010 | NAS No. 21, para. 257, row 2 |
| Construction and other materials used charged to capital investment | 0810 | 1010–1090 | NAS No. 21, para. 75, row 4 |
| Interest accrued on loans and borrowings used for capital investment | 0810 | 6920 | NAS No. 21, para. 75, row 6 |
| Constructed or purchased asset put into use at its initial cost | 0110–0190 | 0810–0890 | NAS No. 21, para. 75, row 22 |
| Asset acquired under a sale and purchase contract recognised as a fixed asset | 0110–0190 | 0820 | NAS No. 21, para. 23, row 2 |
| Fixed assets received free of charge | 0110–0190 | 8530 | NAS No. 21, para. 23, row 5 |
| Depreciation charged on fixed assets used in production and service units | 2010, 2310, 2710 | 0211–0299 | NAS No. 21, para. 32, row 1 |
| Depreciation charged on fixed assets used for general production purposes | 2510 | 0211–0299 | NAS No. 21, para. 32, row 2 |
| Depreciation charged on fixed assets used in selling | 9410 | 0211–0299 | NAS No. 21, para. 32, row 3 |
| Depreciation charged on fixed assets used for administration | 9420 | 0211–0299 | NAS No. 21, para. 32, row 4 |
| Initial cost of a fixed asset being disposed of (sale, scrapping, donation, etc.) written off | 9210 | 0110–0190 | NAS No. 21, para. 23, row 13 |
| Accumulated depreciation of a fixed asset being disposed of written off | 0211–0290 | 9210 | NAS No. 21, para. 32, row 12 |
| Selling price of a fixed asset recorded as a customer receivable | 4010 | 9210 | NAS No. 21, para. 394, row 16 |
| VAT charged on the disposal of a fixed asset | 9210 | 6410 | NAS No. 21, para. 394, row 17 |
| Gain on disposal of a fixed asset recognised | 9210 | 9310 | NAS No. 21, para. 405, row 1 |
| Loss on disposal of fixed assets and other assets recognised | 9430 | 9210, 9220 | NAS No. 21, para. 412, row 13 |
| Purchased intangible asset recognised at initial cost | 0410–0490 | 0830 | NAS No. 21, para. 47, row 1 |
| Amortisation charged on intangible assets used in selling | 9410 | 0510–0590 | NAS No. 21, para. 52, row 3 |
| Amortisation charged on intangible assets used for management | 9420 | 0510–0590 | NAS No. 21, para. 52, row 4 |
| Initial cost of an intangible asset being disposed of written off | 9220 | 0410–0490 | NAS No. 21, para. 47, row 8 |
| Accumulated amortisation of an intangible asset being disposed of written off | 0510–0590 | 9220 | NAS No. 21, para. 52, row 7 |
Payroll and deductions 13
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Wages accrued to production shop and service unit workers | 2010, 2310, 2510, 2610, 2710 | 6710 | NAS No. 21, para. 290, row 4 |
| Wages accrued to selling, administrative and other staff | 9410–9430 | 6710 | NAS No. 21, para. 290, row 5 |
| One-off bonus accrued to employees | 9430 | 6710 | NAS No. 21, para. 290, row 10 |
| Personal income tax withheld from employees' wages | 6710 | 6410 | NAS No. 21, para. 275, row 4 |
| Contributions to state trust funds withheld at the employee's expense | 6710 | 6520 | NAS No. 21, para. 280, row 4 |
| Contributions to state trust funds charged to the entity's expenses | Expense accounts | 6520 | NAS No. 21, para. 280, row 5 |
| Wage advance paid to an employee from the cash desk | 4210 | 5010 | NAS No. 21, para. 185, row 1 |
| Wage advance deducted from wages | 6710 | 4210 | NAS No. 21, para. 185, row 2 |
| Accrued wages and bonuses paid to employees from the cash desk | 6710 | 5010 | NAS No. 21, para. 290, row 12 |
| Unreturned accountable advance deducted from wages | 6710 | 4220–4290 | NAS No. 21, para. 290, row 13 |
| Material damage deducted from the wages of the employee at fault | 6710 | 4730 | NAS No. 21, para. 290, row 16 |
| Instalment for goods bought on credit deducted from wages | 6710 | 4710 | NAS No. 21, para. 290, row 15 |
| Loan given to an employee | 4720 | 5010–5530 | NAS No. 21, para. 206, row 5 |
Taxes and mandatory payments 11
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| VAT on inventories received from a supplier recognised | 4410 | 6010 | NAS No. 21, para. 257, row 6 |
| VAT and excise charged on sales and other disposals of products, goods, work, services, fixed assets and other assets | 4010 | 6410 | NAS No. 21, para. 275, row 2 |
| Input VAT on purchased resources offset against the amount owed to the budget | 6410 | 4410 | NAS No. 21, para. 275, row 8 |
| Payments to the budget transferred | 6410 | 5010–5530 | NAS No. 21, para. 275, row 7 |
| Advance payments of taxes and levies transferred to the budget | 4410 | 5110 | NAS No. 21, para. 191, row 2 |
| Funds refunded from the budget or credited against future payments | 5110, 5210, 5530, 4410 | 6410 | NAS No. 21, para. 275, row 3 |
| Payments to the budget from profit (corporate profit tax, etc.) accrued | 9810, 9820 | 6410 | NAS No. 21, para. 434, row 1 |
| Taxes, levies and contributions chargeable to period expenses accrued | 9430 | 6410 | NAS No. 21, para. 275, row 1 |
| Fine accrued under a decision of the tax authorities | 9430 | 6410 | NAS No. 21, para. 412, row 16 |
| Amounts due to state trust funds transferred | 6520 | 5110–5530 | NAS No. 21, para. 280, row 6 |
| Advance payments to state trust funds and for insurance transferred | 4510–4520 | 5110–5530 | NAS No. 21, para. 195, row 1 |
Advances 10
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Advance paid to an accountable person from the cash desk | 4220–4290 | 5010, 5020 | NAS No. 21, para. 185, row 4 |
| Business travel and hospitality expenses charged from accountable amounts | 9420 | 4220, 4230 | NAS No. 21, para. 412, row 10 |
| Accountable person paid expenses relating to period expenses | 9410–9430 | 4220–4290 | NAS No. 21, para. 185, row 13 |
| Unused accountable advance returned to the cash desk | 5010, 5020 | 4220–4290 | NAS No. 21, para. 185, row 6 |
| Advance transferred from the bank to suppliers and contractors | 4310–4330 | 5110–5530 | NAS No. 21, para. 188, row 2 |
| Advance refunded after the contract was cancelled | 5010–5530 | 4310–4330 | NAS No. 21, para. 188, row 4 |
| Advance received (from customers, share subscribers and others) | 5010–5530 | 6310–6390 | NAS No. 21, para. 272, row 1 |
| Advance received earlier offset against the sale | 6310–6390 | 4010 | NAS No. 21, para. 272, row 2 |
| Advance received earlier refunded | 6310–6390 | 5010–5530 | NAS No. 21, para. 272, row 3 |
| Advance not used during the limitation period written off | 6310–6390 | 9390 | NAS No. 21, para. 272, row 5 |
Loans and borrowings 10
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Short-term loans and borrowings received | 5110–5530 | 6810–6820 | NAS No. 21, para. 296, row 1 |
| Inventories purchased with short-term loans and borrowings | 1010–2910 | 6810–6820 | NAS No. 21, para. 296, row 2 |
| Amount owed to a supplier paid out of short-term loans and borrowings | 6010 | 6810–6820 | NAS No. 21, para. 296, row 3 |
| Short-term loans and borrowings repaid | 6810–6820 | 5110–5530 | NAS No. 21, para. 296, row 4 |
| Long-term loans and borrowings received | 5110–5530 | 7810–7820 | NAS No. 21, para. 336, row 1 |
| Long-term loans, borrowings, bonds and promissory notes reclassified to the current portion | 7810–7840 | 6950 | NAS No. 21, para. 336, row 6 |
| Current portion of long-term liabilities paid | 6950 | 5110–5530 | NAS No. 21, para. 309, row 11 |
| Interest accrued on loans and borrowings | 9610 | 6920 | NAS No. 21, para. 427, row 1 |
| Accrued interest on borrowings paid | 6920 | 5110–5530 | NAS No. 21, para. 309, row 5 |
| Loan granted as a short-term investment repaid to the entity | 5110 | 5830 | NAS No. 21, para. 226, row 7 |
Founders and equity 16
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Charter capital recorded in the amount set in the founding documents after registration | 4610 | 8310–8330 | NAS No. 21, para. 348, row 1 |
| Founder paid cash into the cash desk towards their share | 5010, 5020 | 4610 | NAS No. 21, para. 223, row 7 |
| Contribution received in the settlement account from a founder who earlier subscribed for shares | 5110 | 4610 | NAS No. 21, para. 226, row 11 |
| Founder contributed a fixed asset as a share in the charter capital | 0110–0190 | 4610 | NAS No. 21, para. 23, row 4 |
| Founder contributed materials towards their share | 1010–1090 | 4610 | NAS No. 21, para. 104, row 3 |
| Goods contributed as a share in the charter capital taken into stock | 2910–2990 | 4610 | NAS No. 21, para. 154, row 4 |
| Additional contribution received from a founder before the amendment to the founding documents is registered | Asset accounts | 6630 | NAS No. 21, para. 285, row 6 |
| Additional contribution received earlier offset after the amendment is registered | 6630 | 4610 | NAS No. 21, para. 285, row 7 |
| Amount due to a withdrawing founder for their share recorded | 8330, 8610, 8620 | 6620 | NAS No. 21, para. 285, row 4 |
| Withdrawing founder's share paid out | 6620 | 5010–5530 | NAS No. 21, para. 285, row 5 |
| Dividends declared to shareholders | 8710, 8720 | 6610 | NAS No. 21, para. 285, row 1 |
| Income tax withheld at source from dividends | 6610 | 6410 | NAS No. 21, para. 285, row 2 |
| Declared dividends paid | 6610 | 5010–5530 | NAS No. 21, para. 285, row 3 |
| Profit used to increase charter capital: first declared as dividends | 8710 | 6610 | NAS No. 21, para. 348, row 2(a) |
| Declared dividends applied to increase the charter capital | 6610 | 8310–8330 | NAS No. 21, para. 348, row 2(b) |
| Retained earnings transferred to the reserve capital | 8710 | 8520 | NAS No. 21, para. 365, row 3 |
Financial result and year-end closing 11
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Operating revenue accounts closed | 9010, 9020, 9030 | 9910 | NAS No. 21, para. 436, row 1 |
| Cost of sales accounts closed | 9910 | 9110–9150 | NAS No. 21, para. 436, row 2 |
| Other operating income accounts closed | 9310–9390 | 9910 | NAS No. 21, para. 436, row 3 |
| Period expense accounts closed at period end | 9910 | 9410–9430 | NAS No. 21, para. 412, row 25 |
| Finance income accounts closed | 9510–9590 | 9910 | NAS No. 21, para. 436, row 5 |
| Finance cost accounts closed | 9910 | 9610–9690 | NAS No. 21, para. 436, row 6 |
| Extraordinary gains account closed | 9710 | 9910 | NAS No. 21, para. 436, row 7 |
| Extraordinary losses account closed | 9910 | 9720 | NAS No. 21, para. 436, row 8 |
| Accounts for profit used to pay tax obligations closed | 9910 | 9810–9820 | NAS No. 21, para. 436, row 9 |
| Net profit for the year transferred to retained earnings | 9910 | 8710 | NAS No. 21, para. 436, row 10 |
| Net loss for the year recorded | 8710 | 9910 | NAS No. 21, para. 436, row 11 |
Other income and expenses 13
| Transaction | Debit | Credit | Source |
|---|---|---|---|
| Operating lease rent receivable accrued | 4820 | 9350 | NAS No. 21, para. 216, row 2 |
| Rent from a lessee received in the settlement account | 5110 | 4810, 4820 | NAS No. 21, para. 226, row 1 |
| Interest receivable accrued | 4830 | 9530 | NAS No. 21, para. 216, row 5(a) |
| Interest and dividends received in the bank account | 5110–5530 | 4830, 4840 | NAS No. 21, para. 216, row 6 |
| Non-repayable financial aid received | 5110–5530 | 9380 | NAS No. 21, para. 405, row 9 |
| Rent for the administrative building accrued | 9420 | 6910 | NAS No. 21, para. 412, row 7 |
| Operating lease liability paid | 6910 | 5010–5530 | NAS No. 21, para. 309, row 2 |
| Transport costs of shipping products | 9410 | 6990 | NAS No. 21, para. 412, row 1 |
| Advertising and marketing services from third parties | 9410 | 6010 | NAS No. 21, para. 412, row 2 |
| Bank and audit fees | 9430 | 6990 | NAS No. 21, para. 412, row 12 |
| Shortages and losses with no identifiable person at fault charged to expenses | 9430 | 5910 | NAS No. 21, para. 412, row 14 |
| Subscription for the next year paid | 3120 | 5110 | NAS No. 21, para. 161, row 4 |
| Share of deferred expenses charged to expenses when the relevant period arrives | Expense accounts | 3110–3190 | NAS No. 21, para. 161, row 7 |
Source: NAS No. 21 “Chart of Accounts for business entities and instructions for its application” (order of the Minister of Economy and Finance of the Republic of Uzbekistan No. 191 of 14 November 2024, registered by the Ministry of Justice on 27 December 2024 under No. 3593, in force from 1 January 2025), Appendix 2. The transaction text briefly restates the content of the table row; debit and credit are as in the table.