Correct use of KPS - classification signs of accounts, popularly known as KBK - can significantly reduce the number of errors when filling out regulated reporting in the "1C: Accounting of a State Institution" configuration. Forms such as 769 and 710 are directly dependent on the selected KPS. If you keep records according to the rules during the year, then at the end of the year, the delivery of reports will not be a problem.

KPS in 1C configurations are subdivided into:

• КРБ - "expendable КБК";
• KDB - "profitable KBC";
• KIF - "calculated KBK"
• GKBK - undefined (used at year-end closing and temporary orders).

Each KPS consists of 17 discharges. The first four digits are section, subsection. The last three categories are the classification of income (KVD), expenses (KVR).

The use of KPS is regulated by Instruction 174n and 162n. Some accounts use only one KPS and no other. For example, for account 304.01 "Settlements on funds received in a temporary order", it is legal to use only KPS of the GKBK type, consisting of all zeros. For other accounts, you can use different types of KPS depending on the offsetting account or purpose.

In this article, we want to create a quick memo for an accountant. Of course, this article is not a guide to budget accounting. It can only facilitate the choice of one or another type of KPS, depending on the accounts.

So let's get started.

• Accounts of group 100 "Non-financial assets", namely accounts 101-105, 111, 114 - KPS type: KRB. zeros are indicated in 5-17 digits. those. the KPS includes only the indication of the section, subsection. The rest of the digits are not filled. Although in practice, in some institutions, higher authorities are forced to recommend forming balances at the beginning of the year for non-financial assets at "zero BCF", and use "expenditure BCF" during the year. Thus, the write-off and transfer of "last year's" assets should take place at zero BCF, and the arrival and movement of this year's assets - at the expense BCF. At the end of the year, again, all balances on the consumable BCM are transferred to zero. In our opinion, this is extremely inconvenient, primarily due to confusion throughout the year - the current balances "hang" on different KPS. Well, the increase in turnover as a result of the transfer of residues on the KPS at the end of the year.
• Accounts of group 201 "Institutional funds" (except 201.35) - Type: CIF. All zeros, no section, subsection. For these accounts, accountants also often use different KPS: they are divided into sections / subsections and use "tails" 510, 610 "Receipts to / Disposals from accounts". The last option - the use of CIF analytical groups for 201 accounts - is highly discouraged. At the end of the year, the balance of cash receipts will be "black" in the General Ledger, and the expense will be "red". Agree, such a General Ledger will not be approved by any reviewer. Therefore, we recommend using "zero" CIF with 201 accounts.
• Account 201.35 "Cash documents", although it is included in group 201 "Institutional funds", but uses a different type of KPS. Type: KRB. 1-4 category - section, subsection. Remaining zeros.
• Score 201.06 "Settlements with the founder" assumes the use of the KDB type with all zeros. Although the instructions indicate that 210.06 should use a zero KDB only for KFO 4. For other KFOs, KDB 180 can be used, but we still recommend specifying a zero KDB for all types of financing.

Separately, you need to disassemble the use of the CPS for accounts 401.10 "Income of the current fiscal year" and 401.20 "Expenses of the current fiscal year".

The account 401.10 must use the same KPS as the correspondent account, if the correspondent account uses the "income BCC". For example, in the posting of accrual of income from the provision of services Dt 205.31 Kt 401.10, the KPS of the loan will be the same as the KPS of debit - KDB 130.

The exception to this rule is postings with "expense" correspondent accounts. For example, writing off the residual value of fixed assets Дт 401.10 Кт 101.ХХ. Account 101.XX, as we mentioned above, has a KRB type KPS. For account 401.10, the KPS type is always KDB. Therefore, in this case, the rule of identical KPS does not apply. The choice of KPS for account 401.10 in correspondence with expense accounts is determined by KOSGU account 401.10. So in our example, writing off the residual value of the transaction from KOSGU looks like this: Dt 401.10.172 Kt 101.XX.410. With KOSGU 172 and correspondent account 101, 104, account 401.10 uses a KPS of the KDB type, 15-17 categories - 410 "Reducing the cost of fixed assets". With KOSGU 172 and correspondent account 105, account 401.10 uses KPS of the KDB type, 15-17 categories - 440 "Reducing the cost of inventories".

At the same time, when using KOSGU 180, for example, with the free receipt of fixed assets, the KPS at account 401.10 will have an analytical group 180.

At the account 401.20 KPS type always KRB ... It will depend on KOSGU and is mainly copied from the KPS correspondent account. It is worth noting that for correspondence 401.20 with accounts 101-105, the KPS will be with KVR 000.

Well, let's summarize the article with a short table, which will be a memo for the accountant.

The procedure for reflecting the relevant transactions on account 0 210 06 000 "Settlements with the founder" in relation to autonomous institutions is provided in clause 119 of Instruction N 183n. However, the accounting entries proposed in the instructions are not currently applied. Accounting for settlements with the founder on account 0 210 06 000 is carried out in accordance with the Letter of the Ministry of Finance of the Russian Federation of September 18, 2012 N 02-06-07 / 3798.

According to this letter, on the specified account, the indicator of settlements with the founder is taken into account in the amount of rights to dispose of especially valuable property in a cost estimate equal to its book value. That is, in the amount of the value of the property, which the autonomous institution is not entitled to dispose of without the consent of the owner.

As noted above, an autonomous institution without the consent of the owner is not entitled to dispose of immovable property and especially valuable movable property assigned to it by the owner or acquired by an autonomous institution at the expense of funds allocated to it by the owner for the acquisition of such property.

The change in the indicators reflected on the specified account is carried out only in the event of the receipt or disposal of property during the preparation of annual financial statements, reorganization statements (or with another frequency established by the institution in agreement with the founder, but at least once a year) and is reflected in the accounting accounting as follows:

For the amount of changes in the indicators of the account 4 210 06 000 (2 210 06 000), the institution sends a notification to the founder (f. 0504805) in the manner established by the founder and reflected by the institution as part of the formation of the accounting policy.

Example

In 2013, an autonomous institution acquired property assigned to the CCDI:

- at the expense of subsidies - equipment, the book value of which was 1,000,000 rubles. (recorded on account 4 101 24 000);

- at the expense of funds received from income-generating activities - a car, the book value of which was 600,000 rubles. (recorded on account 2 101 25 000).

Also written off laboratory equipment, attributed to the CCDI for income-generating activities and assigned to the institution when its type was changed, the book value of which was 250,000 rubles. (recorded on account 2 101 24 000).

In accordance with the accounting policy of the institution, the reflection of settlements with the founder in the scope of the rights to dispose of immovable, especially valuable movable property, in respect of which the institution does not have the right to independently dispose, is carried out in a cost estimate equal to the book value of especially valuable property when the latter compiles the annual financial statements. operations of the current financial year (31.12.2013). That is, this indicator must include the book value of the equipment received and the cost of the retired laboratory equipment (by the "red line" method), acquired at the expense of funds received from income-generating activities. A car purchased at the expense of funds received from income-generating activities is not included in the named indicator, since the institution has the right to dispose of such property independently.

The following operations are reflected in accounting:

What transactions with property need to be reflected on account 210 06 "Settlements with the founder"?

Malofeeva V.N., chief accountant's assistant
State Healthcare Institution "Regional Clinical Hospital", Saratov, member of the IPH of Russia

Settlements with founders in relation to real estate and especially valuable movable property of a budgetary institution raise many questions among accountants. Financiers have issued clarifications on this topic. Let's analyze the situation.

Restrictions on the disposal of property

According to the provisions of the Federal Law of May 8, 2010 No. 83-FZ, the right of state (municipal) budgetary institutions to dispose of property and assume obligations is limited due to possible risks of encumbrance and (or) alienation of property (including subject to the assumption of obligations of the institution not secured by the corresponding assets).

In accordance with article 120 of the Civil Code of the Russian Federation, clause 10 of article 9.2 of the Federal Law No. 7-FZ of January 12, 1996, budget-funded institutions are responsible for their obligations to all those who have the right of operational management of property. An exception is immovable and especially valuable movable property assigned to institutions by the owner of this property or acquired by institutions at the expense of funds allocated by the owner.

For accounting of settlements with the authority vested with the functions and powers of the founder in relation to the state (municipal) budgetary institution, account 210 06 000 "Settlements with the founder" is intended. This is established by clause 238 of the Instructions for the Application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. This account reflects the calculations for the receipt of fixed assets and tangible assets transferred by the founder to a budgetary institution for operational management, and their return.

Assets received in kind

Based on clauses 9, 116 of the Instructions for the application of the Chart of accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), settlements with the founder upon receipt of fixed assets when attaching rights to the budgetary institution operational management is reflected in the amount of the book value of assets.

The postings look like this:

In the event of a change during the year (by the amount of accrued depreciation, disposal of property, etc.) in the value of property to which the institution is not responsible for its obligations, the indicator of account 210 06 000 is subject to adjustment at least once a year. This is stated in the letter of the Ministry of Finance of Russia dated July 11, 2012 No. 02-06-07 / 2679. The accounting should reflect the following accounting records:

The letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07 / 3798 proposed a different procedure for reflecting settlements with the founder in the accounting of a budgetary institution, different from the accounting procedure for such settlements provided for in paragraph 116 of Instruction No. 174n. Postings for reflecting settlements with the founder look like this:

Changes in indicators based on the results of transactions with especially valuable property are reflected in the accounting of the institution as follows:

Financiers draw attention to the fact that according to the results of the adjustment of the 2012 opening balances by the founder (institution), the Information (f. 0503173) is subject to the formation of the annual budget (accounting) statements for 2012 as part of the annual budget (accounting) statements. In them, in column 5 "Reason for discrepancy" of Section 2 "Reasons for changes", the specified amount of the founder's investments in immovable and especially valuable movable property of the institution is indicated.

The property was purchased at the expense of the founder

For the purchase of fixed assets, a budgetary institution can be allocated a target by the founder (clause 1 of Art. 78.1 of the Budget Code of the Russian Federation).

In this case, transactions for the acquisition of fixed assets are recorded under the activity code "5" - subsidies for other purposes.

If these assets are acquired within the framework of republican and (or) federal target programs or are classified as immovable and especially valuable movable property of the institution, then these fixed assets should be transferred from the code of the type of activity "5" to the code of the type of activity "4" - subsidies for the fulfillment of a state (municipal) assignment.

Postings in accounting are reflected as follows:

It is important to remember

Amendments to the reporting have been prepared, providing for the addition of the Balance Sheet (f. 0503730) with lines, which reflect the decrease in especially valuable property and its estimated net value.

The main methodological material on this issue is presented by the Letter of the Ministry of Finance of the Russian Federation No. 02-06-07 / 3798 (hereinafter 3798) dated 09/18/2012 "On the reflection in accounting and financial statements of budgetary, autonomous institutions, as well as in budget accounting and budget reporting of bodies exercising the functions and powers of the founder of the institution, transactions with real estate, in respect of which the institution does not have the right to independently dispose of, and especially valuable movable property.

What belongs to the most valuable property (hereinafter OZI)?

OZI includes real estate (NI) and especially valuable movable property (OTSDI) , assigned to a state (municipal) autonomous institution (hereinafter - autonomous institution) by the owner of this property or acquired by an autonomous institution at the expense of funds allocated by such an owner.

OCI = NI + OCDI = 101.10 (101.11 - 101.13, 101.15 + 101.18) + (101.20) + (102.20) + (105.20)

OZI objects according to instruction 157N are reflected on the corresponding accounts for analytical accounting of accounts 410110000 "Fixed assets – real estate of the institution ", 410120000 "Fixed assets – 410220000 "Intangible assets – especially valuable movable property of the institution ", 410520000 "Material stocks –

In the part of the OOT acquired with funds from income-generating activities before changing its type and assigned to an autonomous institution, – on the corresponding accounts of analytical accounting of accounts 210120000 "Fixed assets – especially valuable movable property of the institution ", 210220000 "Intangible assets – especially valuable movable property of the institution ", 210520000 "Material stocks – especially valuable movable property of the institution ”.

Transactions with the specified property in the accounting of institutions are drawn up in the generally established manner by the corresponding accounting records provided for other objects of non-financial assets.

At the same time, in the accounting of institutions on the account. 021006000 "Settlements with the Founder" (421006000, 221006000) the indicator of settlements with the Founder is taken into account in the amount of rights to dispose of especially valuable property in a valuation equal to the book value of the OZI.

Change in indicators reflected in the account. 421006000 (221006000), carried out by the institution in the preparation of annual financial statements (reorganization statements) in correspondence with account. 440110172 "Income from operations with assets" (240110172 "Income from operations with assets"), or with another frequency established by the institution in agreement with the founder, but at least once a year when preparing annual financial statements.

The amount of changes in the indicators of the account. 421006000 (221006000) the institution sends to the Founder a Notice (form 0504805) in the manner established by the Founder and reflected by the institution as part of the formation of the accounting policy.

To reflect these operations in the program "1C: Accounting of a state institution 8" (hereinafter – BSU 8) added document "Adjustment of settlements with the founder ", The main menu of BSU 8 -" Accounting "-" Routine operations for the completion of reporting (tax) periods " – Adjustment of settlements with the founder(detailed document description in F1 help from document). In the tabular section, you only need to fill in the column with the requisite “ Account 401.10 ", by selecting the account of the same name from the unified chart of accounts. After the document is posted, accounting entries will be made (see Fig. No. 2) for the amount of the adjustment count. 210.06 and off-balance account OZI... The document provides printing form No. 0504805 to implement the provisions of letter 3798.

Fig. one

The amounts of account adjustments from the moment of the previous formation of accounting records:

1. Debit 4 401 10 172 Credit 210 06 660 2. Credit OZI

Reflection in the Balance sheet of indicators formed on the account "Settlement with founders"

Letter No. 02 06 07/3798 provides clarifications on the reflection in the financial statements of budgetary institutions of transactions with real estate, in respect of which the institution does not have the right to independently dispose of, and especially valuable movable property. Correcting the form of the Balance Sheet (f. 0503730) and the procedure for compiling it, the Ministry of Finance in Order No. 139n paid a lot of attention to this type of property.

The change in the form of the balance and the procedure for filling it out in relation to this account is as follows.

Lines 336 - 338 in the new edition of Instruction No. 33n will look like this:

Lines 336 - 338 in columns 3, 5, 7, 9 are not filled in. In this case, the indicator reflected in line 337 "Indicator of the decrease in the balance sheet value of the OZI *" is not included in the balance sheet currency. Thus, the balance sheet currency does not decrease by the amount of the accrued depreciation on OZI and real estate.

Also, a new line 6231 "Financial result for accrued depreciation of OZI" has been added to the balance sheet. It reflects the accrual of depreciation on especially valuable movable, immovable property of the institution, equal to the amount of depreciation deductions of especially valuable movable, immovable property of the institution at the beginning of the reporting period (column 4) and the end of the reporting period (column 8). That is, the indicators of lines 337 and 6231 should be equal. The indicator on line 6231 is reflected with a plus sign.

Taking into account the changes that have occurred in the new edition of Sec. IV "Financial result" of the Balance (f. 0503730) will look as follows.

We will give an example of filling out lines 336 - 338, but before that we turn to the recommendations given by the Ministry of Finance in Letter No. 02 06 07/3798 on filling out the balance sheet for account 0 210 06 000.

In the opinion of the financial authority, in order to draw up financial statements by institutions for the reporting year, if indicators are reflected as of the beginning of the reporting year on accounts 4 210 06 000, 2 210 06 000 in the amount of the value of real estate and especially valuable movable property, taking into account the accrued depreciation, institutions need to to carry out, in the inter-reporting period, the adjustment of the incoming balances of the reporting year on the specified accounts by forming the following accounting entry (for the amount of depreciation charges for the specified property, reflected as of the beginning of the reporting year):

• 1. DT account 0 401 30 000 "Financial result of previous reporting periods" CT account 0 210 06 000 "Settlements with the founder"
• 2. DT account 0 210 06 000 "Settlements with the founder" CT account 0 401 30 000 "Financial result of previous reporting periods"

Having adjusted the settlements with the founder, the institution generates a Notice for the amount of the corrected entries and sends it to the founder.

Suppose, in December 2013, the institution received from the founder the property (car) that was previously in operation. According to the act, the book value of the car is 600,000 rubles. The amount of depreciation charged on it is 120,000 rubles. The amount of depreciation charged on the car for December 2011 was 10,000 rubles, and for the period January - December 2012 - 120,000 rubles. In the example, the numbers are conditional. The institution began to receive a subsidy from the founder on December 1, 2013.

In the accounting records of the institution, the receipt of property should be reflected as follows:

Taking into account the clarifications given by the Ministry of Finance in Letter No. 02 06 07/3798, the institution performed a corrective operation, reflecting it in the accounting as follows:

Taking into account the above example, lines 336 - 338 at the beginning of the reporting period will look like this:

Thus, according to the results of the adjustment of the opening balances of 2012, the institution in the annual financial statements for 2013 must generate Information on the change in the balance sheet currency balances of the institution, indicating in the column "Reason for discrepancy" section. 2 "Reasons for changes": clarification of the size of the founder's investments in real estate and especially valuable movable property of the institution.

Changes in the indicators reflected on accounts 4 210 06 000, 2 210 06 000 are carried out by the institution when drawing up annual financial statements or at a different frequency established by the institution in agreement with the founder, but at least once a year when drawing up annual financial statements in correspondence with account 4 401 10 172 "Income from operations with assets" (with account 2 401 10 172):

• · On account 4 210 06 000 in the amount of the book value of the retired especially valuable property (by the "red storno" method);
• · On account 2 210 06 000 in the amount of the book value of the retired especially valuable property (by the "red storno" method);
• · On account 2 210 06 000 in the amount of the book value of the received real estate of the budgetary institution.

Upon receipt (disposal) of immovable or especially valuable movable property, the indicator of account 0 210 06 000 is subject to correction in correspondence with account 401 10 172.