How to close a year in BGU retroactively. Separation of transactions for the end of the fiscal year and the interreporting period. Standard accounting reports
On completion fiscal year the accountant will reflect the closing operations budget accounting and will prepare annual reports. In this case, the accountant should take into account the innovations introduced in the Budget Code of the Russian Federation, as well as the provisions of the new Instruction on the procedure for drawing up and submitting reports.
Finishing the financial year
So, at the end of the year, institutions must complete as much as possible all the obligations that have arisen during this period. This is due to the fact that even if budget funds remain on the personal accounts of the institution on the last day of the year, it will be impossible to use them in the future. Indeed, at the end of the year, settlements through the bodies of the Federal Treasury at a certain moment are terminated.
Budgetary institutions receive, according to the approved estimates, during the year, financing of expenses only for the current financial year and it is prohibited to carry over unused amounts to the next period. An exception in this situation will be the amounts received by institutions from entrepreneurial activities and unused as of December 31. They are credited in the same amounts to newly opened personal accounts.
Until December 31, inclusive, the Federal Treasury is obliged to pay the accepted and confirmed budgetary obligations.
This order of completion financial period annually clarifies the Ministry of Finance of Russia by orders approving the procedure for completing the budget execution for the year.
Features of annual reporting
At the end of the year, the accountant prepares budget statements on the execution of the estimate of income and expenses. Annual reporting differs from reporting for the month and quarterly in that its indicators are always confirmed by the inventory data, carried out in accordance with the established procedure. In addition, prior to drawing up budget reporting reconcile turnovers and balances on analytical accounting registers with turnovers and balances on budget accounts.
New Instruction on the reporting procedure was approved by order of the Ministry of Finance of Russia dated August 24, 2007 No. 72n. As we have already mentioned, its provisions should be applied in the preparation of the 2007 report.
Clause 15 of the Instruction says: in the columns of the balance sheet for budget execution (form 0503130) "At the end of the reporting period" show the value of assets and liabilities, financial results on January 1. Moreover, these data are reflected taking into account the final entries on accounts held on December 31 at the end of the financial year. This is another feature of this year's reporting. The recipient of budget funds reflects in the reporting for the month and quarterly balance data on the financial results of both the current and previous periods, and in annual balance only in line 670 "Financial result of previous reporting periods".
Accordingly, before preparing reports in accounting, special entries are made on accounts to be closed on January 1. In this case, the turnovers formed in the course of the final operations are shown in the statement to the balance sheet (form 0503110).
End of the year actions
According to article 264 of the Budget Code of the Russian Federation:
- execution federal budget ends on December 31;
- limits budget commitments expire on December 31;
- the adoption of budgetary commitments after December 25 is not allowed (confirmation of budgetary commitments must be completed by the Federal Treasury on December 28);
- accounts used for the execution of the federal budget (as well as other budgets budget system) of the year to be ended, are subject to closure at 24 hours on December 31.
Closing accounts ...
According to paragraph 217 of the Instruction on budget accounting, the conclusion of the accounts of the current financial year is reflected on the debit of the accounts to be closed, with the credit of account 401 03 000 "Financial result of past reporting periods".
... by budgetary funds
Clause 225 of Instruction No. 25n stipulates that expenditure authorization accounts (for keeping records of the amounts of budget commitments limits, accepted budget commitments, budgetary appropriations) are kept only during the financial year. The balances at the end of the financial (budgetary) year on the expense authorization accounts for the next year are also not transferred.
Based on the above, the operations for the conclusion of budget accounting accounts will be as follows:
Contents of operation |
Debit |
Credit |
Closed settlements with the treasury body (for payments from the budget) on the executed estimate, as a financial result of already past activities |
1304 05000 "Settlements for payments from the budget with the bodies organizing the execution of budgets" |
1401 03000 |
Current expenses were written off according to the executed estimate, as a result of already last year (according to the corresponding KOSGU code) |
1401 03000 "Financial result of previous reporting periods" |
140101200 "Institutional expenses" |
Accepted and fulfilled (within the limits of the received limits) budgetary obligations written off (according to the corresponding KOSGU code) |
1502 01000 "Accepted budgetary commitments of the current year" |
150105000 "Received limits of budgetary obligations" |
The main manager (manager) wrote off the budget funds used by the recipient based on the recipients' reporting (according to the corresponding KOSGU code) |
1401 03000 "Financial result of previous reporting periods" |
1304 04000 "Internal settlements between the main managers (managers) and recipients of funds" |
Closed settlements with the bodies organizing the execution of budgets for the revenues received during the year in the budget |
1401 03000 "Financial result of previous reporting periods" |
1 210 02 100 "Settlements with the bodies organizing the execution of budgets according to the revenues received in the budget" |
Written off by the recipient of the budget funds used during the year (according to the corresponding KOSGU code) |
1304 04000 |
Closing balance sheet accounts at the end of the year
The document is intended to perform final transactions on accounts at the end of the year. The document is entered on December 31 after registration of all transactions of the year (the most recent document in the year). Let's add new document... "Accounting - Routine operations of the end of the reporting period - Closing of balance sheet accounts at the end of the year".
Let's add a new document. Press the "Fill" button, the tabular section will be filled with accounts for which there are balances in the database. Rows can be deleted if necessary. Next, for each line, fill in the subaccount 401.30. To generate transactions for closing accounts, we will post a document.
When the document is posted, the following transactions are generated to conclude accounts for the current reporting year:
Write-off of income to financial result:
D-t 401.10.xxx K-t 401.30.000
Write-off of expenses for financial results:
D-t 401.30.000, K-t 401.20.xxx
Closing accounts for settlements with bodies performing cash service execution of budgets for budget revenues
D-t 401.30.000, K-t 1.210.02.xxx
Closing accounts for settlements with bodies providing cash services for the execution of budgets for payments from the budget
D-t 1.304.05.xxx, K-t 401.30.000
In the budget (accounting) accounting of state (municipal) institutions there are a number of transactions that should be reflected in the interreporting period. 1C experts told ACC.1C what an interreporting period is, why it is necessary to highlight operations of an interreporting period in accounting and reporting and how this is implemented in the 1C: Accounting state institution 8 "edition 2.
Which transactions require pegging inaccounting and reporting
According to the order of the Federal Treasury dated 04.12.2015 No. 339 interreporting period a conditional period following the additional period of the previous financial year and the conclusion of budget (treasury) accounts, reflecting the change in the opening balances on the accounts of the budget (treasury) accounting of the current financial year and used to reflect transactions, the need for which is due to changes in regulatory legal acts Russian Federation regulating the procedure for conducting budgetary (treasury) accounting, or carrying out reorganization measures and in other cases established by the legislation of the Russian Federation.
In the budgetary (accounting) accounting of state (municipal) institutions there are also a number of transactions that should be reflected in the interreporting period. It:
l transfer of balances on accounts of accounting (budget) accounting at the beginning of the financial year when changes are made to the order governing the procedure for applying budget classification RF, in terms of changing the codes of the budget classification in account numbers. For example, in connection with the application from 01.01.2016 new edition Instructions on the procedure for applying the budget classification of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n in terms of changing the structure of the budget classification and, therefore, account numbers for accounting (budget) accounting, as well as in terms of the application of some KOSGU codes by the letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07 / 14989 the Procedure for the formation of incoming balances on budget (accounting) accounts as of 01.01.2016 (hereinafter referred to as the Procedure) was brought up. In accordance with the Procedure: "The transfer of outgoing balances on the corresponding analytical accounts of budgetary accounting, formed as of 01.01.2016, taking into account operations at the end of the financial year, carried out in accordance with the provisions of Article 242 of the Budget Code of the Russian Federation, to incoming balances on the corresponding analytical accounts of budgetary accounting as of 01.01.2016 is carried out in the interreporting period. Balances shown in the respective accounts analytical accounting formed in the General Ledger (f. 0504072) for 2015 are subject to transfer to the corresponding analytical accounts of the Working Chart of Accounts for budgetary accounting in 2016 on the basis of the Reference (f. accounts of budgetary accounting, operating in 2015 and 2016 ". Also in the Order are given accounting records on the transfer of balances on budget (accounting) accounts in connection with a change in the procedure for applying KOSGU and types of expenses of the budgets of the budgetary system of the Russian Federation;
- transfer of balances on budget accounting accounts at the beginning of the financial year when changes are made to the chart of accounts of accounting (budget) accounting in the event of changes in the codes of budget accounting accounts (letter of the Treasury of Russia dated May 16, 2011 No. 42-7.4-05 / 8.1-333 "On the direction Methodical recommendations on the transition to the chart of accounts of budgetary accounting, applied from January 1, 2011 ");
- transfer of balances on budget accounting accounts to the beginning of the fiscal year when changes are made to the structure of the account number. For example, in connection with the inclusion from 01.01.2017 in the account numbers of the Working Chart of Accounts of budgetary and autonomous institutions of the section and subsection of the budgetary classification of expenditures by the letter of the Ministry of Finance of Russia No. 02-07-07 / 21798, the Treasury of Russia No. 07-04-05 / 02-308 on 04/07/2017 clarifications were provided on the formation of categories 1-4 of account numbers accounting;
- revaluation of the value of non-financial assets (except for precious metals and precious stones, jewelry and other valuables) (clause 28 of the Instructions for the Application of the Unified Chart of Accounts for Accounting, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (hereinafter - Instruction No. 157n)) ;
- change in the balance sheet currency when the type of institution changes (letter of the Ministry of Finance of Russia dated April 25, 2011 No. 02-06-07 / 1546, letter of the Ministry of Finance of Russia No. 02-07-07 / 5671, the Treasury of Russia No. 07-04-05 / 02-121 dated 02.02 .2017);
- transfer of balances on budget accounting accounts at the beginning of the financial year when the institution is transferred to another GRBS (RBS) in terms of incoming balances (letters of the Ministry of Finance of Russia dated 03.11.2016 No. 02-06-10 / 64668, dated 07.12.2016 No. 02-07-10 / 72756, letter of the Ministry of Finance of Russia No. 02-07-07 / 5671, the Treasury of Russia No. 07-04-05 / 02-121 dated 02.02.2017);
- correction of budget accounting data due to changes in the accounting procedure for business transactions.
Under interreporting period means the period upon the fact of reflection by the institution on the accounts of budgetary (accounting) accounting of operations to close the indicators of accounts within the framework of the end of the reporting financial year (2010) and before being reflected on the accounts of operations of the current year (2011) (clause 1 of part 1 of the letter of the Ministry of Finance of Russia dated April 25 .2011 No. 02-06-07 / 1546).
In addition to the transactions of the interreporting period, there are a number of transactions that change the opening balances of the current financial year, which also need to be segregated (hereinafter referred to as the transactions for the end of the financial year):
- at the end of the financial year, the amounts of income and recognized expenses on an accrual basis, reflected in the corresponding accounts of the financial result of the current financial year, are closed for the financial result of previous reporting periods (clause 297 of Instruction No. 157n);
- at the end of the current financial year, turnovers on accounts reflecting an increase and decrease in assets and liabilities are not transferred to the accounting registers of the next financial year (clause 11 of Instruction No. 157n);
- at the end of the current financial year, indicators (balances) on the corresponding analytical accounts for accounting for budgetary appropriations, limits of budgetary obligations, fulfilled monetary obligations and approved estimated (planned, forecast) appointments for income (receipts), expenses (payments) of the current financial year for the next year are not are postponed (clause 312 of Instruction No. 157n);
- at the end of the current financial year, the indicators (balances) of account 17 "Receipts Money to the accounts of the institution "are not transferred to the next financial year (clause 365 of Instruction No. 157n), etc.
According to clause 7 of Instruction No. 157n, the basis for reflecting information on assets and liabilities in accounting, as well as transactions with them, are primary accounting documents... For these operations primary document is the Accounting certificate (f. 0504833).
Examples of drawing up an accounting certificate (form 0504833) are given in the letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07 / 14989. It follows from them that such transactions should be reflected in the Journal for other transactions (f. 0504071) for the interreporting period.
Separation of operations in "1C: Accounting of a state institution 8" (rev. 2)
The program "1C: Accounting of a State Institution 8" edition 2 (hereinafter referred to as BGU2) includes functionality that allows you to separate the operations of the interreporting period and the operation of the end of the financial year in accounting and reporting.
Fiscal year and interreporting period completion transactions are divided into three groups depending on the type of interreporting period:
l Conclusion of invoices- include operations of the end of the financial year (conclusion of accounts), reflected after the formation of f. 0503127 "Report on the execution of the budget of the main manager, manager, recipient budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues "(f. 0503737" Report on the implementation of the plan of its financial and economic activities by the institution "), but before the formation of the balance sheet (f. 0503130" Balance of the main manager, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues ”, form 0503730“ Balance of a state (municipal) institution ”).
- Technological operations- include technological operations for closing accounts, the balances of which are not transferred to the next year, - balances on off-balance accounts 17 "Cash inflows" and 18 "Cash outflows", authorization accounts of the current period of the year to be closed and others similar.
- Change of balance currency- include transactions reflected after the formation of the balance sheet, but before the formation of incoming balances of the next year, - revaluation of non-financial assets (NFA), transfer of outgoing balances to analytical accounts of the next year and similar transactions.
Execution of documents for transactions at the end of the financial year and inter-accounting period
Registration routine operations the end of the financial year and operations of the interreporting period are made by specialized documents of the program with the possibility of printing formalized printed forms ( accounting information f. 0504833 and others) - see table 1:
Table 1Registration of arbitrary transactions of the interreporting period is possible with a universal document Operation (accounting) with the printing of the form 0504833 "Accounting certificate".
In the documents of regular transactions of the interreporting period, the change of the period type is usually not available:
- in document Closing balance sheet accounts at the end of the year(Fig. 1) for each generated transaction, the type of interreporting period is set Making accounts;
- in documents Closing of circulating KEC on accounts(fig. 2) and Closing of Authorization Accounts for the Fiscal Year that is Completing(Fig. 3) for each generated transaction, the type of interreporting period is set Technological operations.
Rice. 1
Rice. 2
Rice. 3
In the regulatory document Transfer of balances by KPS on the date 31.12.XX, you can specify that the transaction should be reflected in the interreporting period (flag ) and select the type of this period: Change of balance currency or Technological operations.In case of document formation Transfer of balances by KPS due to a change in the structure of the chart of accounts (new type of KPS, data transfer when budget classifiers change), transactions should be reflected in the period Balance currency change. In this case, this is a change in the opening balances of the next period, and these changes should be reflected in Journal of other transactions (f. 0504071) for the interreporting period.
If the document is not related to the formation of incoming balances of the next year, then you should select the type of period Technological operations.
Formation of arbitrary operations with reflection in the interreporting period
In addition to routine operations drawn up by specialized documents, "1C: Accounting of a state institution 8" edition 2 provides for the formation of arbitrary operations with their reflection in the interreporting period. To do this, in the document Operation (accounting) the ability to reflect the transaction in the interreporting period has been implemented, if the date of the transaction is the end of the year, that is, 31.12.XX (Fig. 4).
Rice. 4
On the date 31.12.XX, the flag becomes available in the document Reflect in the interreporting period and the ability to select the type of period: Conclusion of invoices, Technological operations or Balance currency change.
It should be noted that all documents of the interreporting period cannot be reversed.
Formation of reports and registers withaccounting and without transactions of the interreporting period
Let's consider how the program generates reports and regulated accounting registers.
Standard accounting reports
Standard accounting reports allow you to get data on operations:
- the current period without including transactions of the interreporting period;
- the current period with the inclusion of transactions of the interreporting period;
- only interreporting period.
All standard reports have the ability to customize the output of information by period type (Fig. 5):
- Reporting period ;
- Conclusion of invoices;
- Technological operations;
- Balance currency change.
Rice. 5
To do this, in the report settings on the tab Indicators set the switch to the required position.
If the switch period type set to position:
- Reporting period- the report reflects information for the selected reporting period, excluding the closing of balance sheet accounts at the end of the year, other technological operations and operations to change the balance sheet currency;
- Conclusion of invoices- the report reflects information for the selected reporting period, taking into account the closing of balance sheet accounts at the end of the year, but does not take into account the results of other technological operations and operations to change the balance sheet currency. That is, the report will display operations with the period type Reporting period and Conclusion of invoices;
- Technological operations- the report reflects information for the selected reporting period, taking into account the closing of balance sheet accounts at the end of the year (040100000, 030405000, etc.), while also taking into account the results of other technological operations, such as closing authorization accounts of the current year, closing circulating KECs, but without accounting for transactions to change the balance sheet. That is, the report will display operations with the period type Reporting period, Conclusion of invoices and Technological operations.
- Change of balance currency- the report reflects information for the selected reporting period, taking into account the operations of closing balance accounts, other technological operations (closing authorization accounts, closing circulating KEC), and also takes into account operations to change the balance sheet currency, such as transferring balances by KPS. That is, the report will display operations with the period type Reporting period, Conclusion of invoices, Technological operations and Balance currency change.
In addition, by combining the flag Specified period only with different switch positions period type, you can get the output of pegged transactions for the conclusion of accounts, technological transactions or transactions for changing the balance sheet currency.
Regulated accounting registers
Regulated accounting registers ( General ledger (f. 0504072), Journal of operations (f. 0504071) and others) include data of the interreporting period in accordance with the procedure for their formation established by regulatory documents... Thus, the regulated accounting registers are formed for the reporting period with transactions for concluding accounts.
Consider the formation of data depending on the set in the register period type on the example of the report General ledger (f. 0504072).
For example, in 2016, budgetary institution operations of the current (reporting) period, operations to close balance sheet accounts of the current period (operations to conclude accounts), operations to close circulating KECs (technological operations) and operations to transfer balances to new CPS (operations to change the balance sheet currency) were reflected. When generating a report General ledger (f. 0504072) for 2016, the report will reflect only operations of the reporting period and operations for the conclusion of accounts.
The operation of transferring balances to new KPS is interreporting and affects only the incoming balances of the next period, therefore, it should not be reflected in the regulated reports of the current period. Therefore, in General ledger (f. 0504072) for 2016, transactions are displayed only for the KPS valid in 2016.
According to clause 11 of Instruction No. 157n, at the end of the current financial year, the turnovers on accounts reflecting the increase and decrease in assets and liabilities are not transferred to the accounting registers of the next financial year. Consequently, in 2016, in the accounting registers, transactions to close circulating KECs are also not reflected.
When forming General ledger (f. 0504072) for 2017, the sums of balances at the beginning of the year and at the beginning of the period (month, day) are displayed in accordance with the final balance for the past year. At the same time, the turnovers on accounts reflecting the increase and decrease in assets and liabilities did not change in 2017, and in General ledger (f. 0504072) the balances are included for the new KPS in force in 2017.
Formation of the "Journal for other transactions (f. 0504071) "for the interreporting period
According to the letters of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07 / 14989 and the Federal Treasury No. 42-7.4-05 / 2.2-866 dated December 26, 2013, operations of the interreporting period to change balances at the beginning of the year should be reflected on the basis of primary accounting documents in Journal for other transactions (f. 0504071) for the interreporting period. For this, in the program "1C: Accounting of a state institution 8" edition 2, an additional The journal of operations of the formation of incoming balances of the next financial year No. 8-mo. This journal is formed on transactions of changes in the balance sheet currency.
Unlike other magazines, the settings Journal number 8-mo not editable.
Journal number 8-mo can be formed by going to the section Accounting and reporting(navigation bar command Accounting and reporting registers, then a hyperlink Operation journal (f. 0504071)). In the opened form in the props Journal number should indicate 8th Journal of operations of forming incoming balances of the next financial year. In the props Period the default will be the last day of the current year.
The form Journal of operations for the formation of incoming balances of the next financial year No. 8-mo need to be approved in accounting policy institutions.