Reforming the Chart of Accounts at the current stage of accounting development

Both healthcare organizations and any other organizations need a Chart of Accounts for their accounting. This article analyzes the issues of reforming the this Plan at the current stage of accounting development. In the course of the research, such methods as the grouping method, analysis and synthesis, comparison, analogy method, logical approach, and systems approach were used. As a result of the research, this article presents proposals for creating a new Chart of Accounts that meets the requirements of modern times. The results obtained in this article will be useful to a wide range of readers interested in the problems of modern accounting and reporting, including issues related to the formation of a high-quality accounting system. In addition, the results presented in this work can be used in the educational process of higher education institutions, as well as in the practical work of accounting departments of modern organizations in both healthcare and other areas of activity.