is the primary accounting tool in Russia used for tracking settlements with suppliers and contractors. A "Kartochka Scheta 60" (Account 60 Card) is a detailed report that shows every transaction—including invoices, payments, and advances—related to a specific partner over a chosen period. Key Features of Account 60

: The account can have either a debit or credit balance.

: Indicates an advance payment (prepayment) made to a supplier for goods or services not yet received.