Including the day of receiving cash from a bank account on the specified payments, as well as on weekends, non-working holidays in the case of a legal entity. Accounting for future periods of budget and autonomous institution. Reflection of DBP in reporting

October 10

When conducting accounting State I. municipal institutions Accountants need to pay attention to some refinements of the Ministry of Finance of Russia in the rules and in the order of applying accounting accounts introduced new edition Order of the Ministry of Finance of the Russian Federation of August 29, 2014 No. 89n Winstruation on accounting of institutions, approved by the Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n.

Account 101 00 "Fixed assets" - At present, all material property objects as fixed assets are subject to accounting for the debit of account 101 00.

• intended for repeated or permanent use on the right of operational management in the process of activities of the institution in the performance of work, the provision of services ( used to exploit);
• to implement government powers (functions) or for the management needs of the institution;
• in the reserve of the institution on the basis of relevant organizational and administrative documents of the authorized body of the founder;
• transferred to conservation for a period of more than 3 months on the basis of the order of the management of the institution;
• translated on restoration work (reconstruction, modernization, completion and retrofitting) by order of the leadership of the institution (higher authority) for a period of more than 12 months;
• leased, free use herdress management Based on the relevant treaties and the orders of the head of the institution (the authorized body of the founder);
• the leased on the basis of the lease agreement, subject to the transfer of leased property to the balance of the lessee (institution).

In this way, on the debit of account 101 00 "Fixed assets" are taken into account all objects of fixed assets of the institution, Credit time and requiring costs for their content.

With separate accounting (opening analytical accounting The following orders) should ensure the separation of fixed assets in the category: operated and non-exploitable. This is due to the fact that in the category "non-exploitable facilities of fixed assets" of the costs of their content and operation of a visual substantiation at the planning stage is not allowed. At the same time, it is also necessary to remember that the category "non-exploitable facilities of fixed assets" must be confirmed by the acquittal documents. In contrast, in the absence of relevant documents, financial control agencies have the right to interpret how ineffective use in the activities of the institution of fixed assets.

The new version of paragraph 38 of Instructions No. 157n refines the procedure for the formation of documents related to the conservation complex (decomposition) of the object of fixed assets for more than 3 months. This procedure is subject to registration of the primary accounting document - an act of conservation (decomposition) of fixed assets facilities containing information about the accounting object (name, inventory number The object, its initial (balance) cost, the amount of accrued depreciation), as well as information about the causes of conservation and the period of conservation. At the same time, the object of fixed assets on conservation continues to be listed on the appropriate balance sheet accounts of the work plan of the institution as an object of fixed assets. The reflection of the conservation (decomposition) of the facility of fixed assets for a period of 3 months is reflected by entering into the inventory card of the object of registration of the conservation (decomposition) of the object, without reflecting on the relevant accounts of analytical accounting of the account 010100000 "Fixed assets".

When taking into account the objects of fixed assets, attention should be paid to the new paragraph 8 of paragraph 45 of Instructions No. 157n, which emphasizes that individual buildings that have different functional purposes, as well as independent objects of property rights, are taken into account as independent inventory facilities of fixed assets. Road environment (technical means of road traffic organization, including road signs, fence, markup, guide devices, traffic lights, automated control systems, lighting network, landscaping and small architectural forms) are taken into account in the road, unless otherwise established by registry management Property of relevant public legal education.

The new edition of paragraph 27 of Instructions No. 157n emphasizes that the results of the repair of the facility of fixed assets, not changing its cost(including the replacement of elements in the media facility of fixed assets), is reflected in the accounting register - inventory card of the corresponding object of fixed assets by making entries on changes made, without reflecting on accounting accounts.

In order to maintain accounting of facilities of fixed assets, the Ministry of Finance Russian Federation Specifies the following terminology:

• seizure from the operation of fixed assets - i.e. Withdrawing the part of the property of this institution, which is active and can be used further in the activities of other institutions,
• thus, to bring economic benefits in the future with these institutions;
• conclusion from the operation of fixed assets- i.e. The conclusion from the operation of the part of the property of the institution, which cannot continue to be operated as a result of its unsuitability. In these cases, it is necessary to take into account the availability of relevant documents and technical conclusions on the unsatisfactory technical status of these objects of fixed assets. Documents are issued through the authorized bodies of the founder for budget property management (Department, Committee, Department, etc.). Based on the properly executed documents, the established procedures of the documents are mandatory disposal of fixed assets derived from the operation.

Account 103 00 "Unproven Assets" - in accordance with the new edition of paragraph 71 of Instructions No. 157n on the debit of account 103 11 "Earth" all state and municipal institutions should cadastral value Fix the right of permanent (perpetual) use of land plots (including those located under real estate) on the basis of a document (certificate).

Insofar as land taxPayable by all state and municipal institutions is recognized by expenditure obligations, the rationale for which is covered for state institutions at the expense of the budget estimates - limits budget liabilities, for budget and autonomous institutions at the expense of the financial plan economic activity - subsidies for other purposes, so land As an asset, the institution should be subject to accounting by the debit of the account 103 11 "Earth" in cadastral value. At the same time, at present, in order to form a reliable annual report In 2014, it is necessary to make the following adjustment on accounting on the basis of the reference form. 0504833:

• in 2014it is necessary to take on the cadastral value to balance accounting in the following correspondence:

* for state institutions:

* For budget and autonomous institutions:

• enrolled in the institution on the basis of a certificate of operational management land earlier before January 1, 2014 and adopted for off-balance accounting on account 01 "Property obtained urgent" is necessary before drawing up annual balance (F.0503130, f. 0503730) for 2014 Translate to balance accounting in next order:
• close offline accounting land plots "Minus" account 01 "Property obtained in use";
• open the balance sheet registration of land plots 103 11 "Earth":

* For state institutions in account correspondence:

Debit 1 103 11 330 Credit 1 304 04 330, 1 401 10 180;

* For budget and autonomous institutions in account correspondence:

Debit 4 103 11 330 Credit 4 210 06 660

In order to accomplish the disclosure of information on land on the balance of institutions, it is necessary to revise the cadastral (market) cost of land plots at the end of the year, thereby fixing the right to additional funding by the budget.

According to the results of 2014 After renting an annual report for accounting purposes to all state fiction institutions should be clarified:

• if land plots are delimited, but not transferredfor the right to operational management of institutions, these land plots must be taken into account on the balance of authorized bodies of the founder (KUI, etc.) on account 108 51 "Real estate, which is a treasury";
• if land plots are delimited, not transferred to the right to operate institutions, and transmitted to rent on the basis of contracts, these land plots should be taken into account on the balance of authorized bodies of the founder (KUI, etc.) on account 108 51 "Real estate, which is a treasury";
• if land plots are on the basis of a certificate for the right to free use of vocational, budget and autonomous institutions, they should be taken into account on the balance of these institutions on account 10311 "Earth".

Account 106 01 "Investments in fixed assets" Refine methodology budget investments In the capital investment of institutions. Account 106 01 "Investments in fixed assets" takes into account the costs of capital investments are arranged by a collective-calculating account, which collects all the costs associated with capital investments and forms the initial (inventory) cost of the object of the main means for the purpose of taking into account the object in the form of property on Account 101 00 "Fixed assets". In this way, on account 106 01 "Investments in fixed assets" there is no object of property, as there are no property rights on the object of the main means.

Currently, budget investments in the capital investments of the institution are carried out in the following order:

• by transferring authority to the customer (Unitary enterprises). At the same time, the customer - unitary enterprise Must own accounting of the execution of budgetary investments in accordance with the Instruction on Budget Accounting No. 162n;
• on own forces institutions. At the same time financing capital investments Real estate facilities of fixed assets are carried out for budget iavtonian institutions In the form of subsidies for the purpose of capital investment (18 category 6). In this case, budget and autonomous institutions are performed by the customer's functions.

In case the authority of the customer capital construction Performs a state institution, the budget financing is carried out or at the expense of limits of budgetary obligations or at the expense of budget allocations (18 category 1).

In the case of the transmission of a state institution of a fixed assessment of a fixed assessment of a fixed assessment of a budget or autonomous institution, an account 106 01 "Investments in fixed assets" and the adoption of a budget and autonomous institution in the form of property to account 101 10 "Fixed assets - real estate institutions".

In this wayIn this situation, the capital construction of the property is carried out by one legal entity (state institution - the Customer), and the right to use on this property receives another legal entity (budgetary or autonomous institution). With this situation, it is necessary to pay attention to the registration of documents for the capital construction of the object of real estate and to transfer capital investments and consider the following:

• the presence of a document on the capital construction of the work of a tripartite agreement between the customer, the developer and the founder (copyright holder) with signatures and details of all participants, including the property management committee;
• the transfer of capital investments is carried out on the basis of an act of acceptance and transfer of fixed assets in an assessment of the volume of completed work on capital construction. It is necessary to transfer certified copies of primary accounting documentsconfirming the costs of capital construction of the property.

Objects of completed construction can be transferred to the budget and autonomous institution that performs the functions of the Customer to the treasury of the relevant budget, and then this object can be transferred to the right to operate institutions according to the following accounting accounts scheme:

Budget (autonomous) Institution - Customer

account 106 01.

Property Management Committee (treasury)

account 108 51.

Public, budget, autonomous institution

account 101 10.

The Property Management Committee is authorized to decide on behalf of the owner (founder) of the reasons for prompt management on budget property property. It should be borne in mind that withdrawing the right of operational management to property in one institution and obtaining the right of operational management for this property to another institution should be recorded in the accounting records of these institutions in one reporting period.

State registration of the facility real Estate (Certificate) is not a document on which the right of operational management of budget property property arises. It must be borne in mind that the right of operational property management confirms the relevant entry in the property registry, implemented by the property management committee, to the establishment by the authorized body, carrying out the functions and powers of the founder of the Founder of the decorated notice (F.504805).

It should be borne in mind that the obligation of property registration existed not always ( the federal law "ABOUT state registration Rights to real estate and transactions with Him has been operating since 1997), therefore, not registered property acquired by the institution before the commissioning of this law can be taken into account on account 101 10 "Fixed assets of real estate institutions" without registration.

From January 1, 2014, a new form of subsidies appeared capital investment subsidies provided by budget and autonomous institutions to purchase real estate facilities and to carry out capital investments in capital construction facilities.

According to the instructions for use Budget classification In the Russian Federation (Order of the Ministry of Finance of the Russian Federation of 01.07.2013 No. 65n), subsidies for the implementation of capital investments are used by budget and autonomous institutions in the following directions:

• to purchase real estate objects;
• to carry out the capital construction of real estate.

In this wayThe costs associated with the reconstruction of real estate facilities, as well as with their completion, should be covered by this form of the subsidy. However, use subsidies for the implementation of capital investments on the acquisition of movable property objects is unacceptableSince the acquisition of movable property is carried out at the expense of a subsidy on financial support for the implementation of the state (municipal) task, otherwise the misuse of this subsidy will be recognized.

The new edition of paragraph 27 of Instructions No. 157N clarifies that actual investments in the facilities of fixed assets of the cost of their modernization, retrofitting, reconstruction (including with elements of the restoration), technical re-equipment, are recorded in accounting of an organization that authorize the beneficiary of budget funds. After the production of these procedures, capital investments in the facilities of fixed assets are transmitted to the balance holder of the object in order to assign them to an increase in the initial (book) cost of objects.

It is unacceptable to reconstruct buildings - objects of non-state ownership, located varend budget and autonomous institutions at the expense of a subsidy for capital investments. At the same time, the reconstruction of leased buildings by budget and autonomous institutions is allowed, but provided further compensation for the landlords incurred by these institutions for reconstruction water reporting period. Repair of leased buildings by budget and autonomous institutions at the expense of budget subsidies (code 225) is possible, provided that it is spelled out in the contract.

Account 206 00 "Calculations on issued advances" Refine the application in accounting in the following directions:

• this account is opened only on the basis of procurement contracts;
• provides the right to participate in counterparty contests.

In this way, when listing money The institution in the form of an advance payment on the basis of a procurement contract with a counterparty together with the opening of account 206 00 "Calculations on issued advances" records the right to participate in the counterparty competition in the form of a bank guarantee on the off-balance account 10 "Ensuring the fulfillment of obligations". Writing a bank guarantee from account 10 "Ensuring the fulfillment of obligations" is made after the procurement quotes. While the procurement contract is unfinished bank guarantee It continues to be listed on account 10 "Ensuring the fulfillment of obligations."

State, budgetary and autonomous institutions who wish to participate in a particular procurement contest, pay for the implementation of liabilities by the type of consumption code 290 on the participation of agencies to execute a contract. In the event that for some reason, the advance payment of the counterparty, which did not fulfill the contract occurs, the refund of the fulfillment of the obligations (restoration of cash expenditures under contract and provision).

The new edition of paragraph 235 of Instructions No. 157n expands the load of use accounts 210 05 "Calculations with other debtors"To be used to account for settlements with debtors:

• on operations providing the provision of applications for applications for participation in the competition or a closed auction, the implementation of the contract (contract), other mortgage payments, deposits;
• for reflection in accounting by administrators of income budgets for settlements expected to receive taxes, fees, other payments, the obligation to pay which, conversation with the current legislation of the Russian Federation, is considered executed;
• to reflect the calculations under the instructions (agency contracts), agreements (agreements) with the participation of international financial organizations;
• for other transactions arising in the course of conducting the activities of the institution and not provided for reflecting on other accounts of accounting for a single account plan.

In this way, Currently, the account 210 05 "Calculations with other debtors" can be applied not only for accounting purposes of profit operations (for example, payment compensation communal services tenants), but operations on the expenditure part (for example, refund social insurance payment of hospital sheets).

It must be borne in mind that the application of this account is possible within the framework of the formation accounting Policy institutions taking into account the requirements of the legislation of the Russian Federation, bodies operating functions and powers of the founder through the establishment of an additional grouping of settlements with other debtors as part of the working plan of accounts, i.e., additional analytical codes of accounting accounts numbers.

In accordance with the new edition of paragraph 220 of Instructions No. 157n account 209 00.gets new name "Calculations for damage and other income" and additional load. Currently, this account is applied not only for accounting for calculations on the revealed shortcomings, the embezzlement of cash and other values, losses from the damage of material values \u200b\u200band caused damage to the property of the institution to be reimbursed by the guilty persons in the procedure established by the Russian Federation, but also when calculating:

• on the amount of debt of dismissed workers before the establishment for the unreought-after days of vacation until the end of that working year, which he has already received an annual paid leave;
• on the amount of preliminary payment to be reimbursed by counterparties in the event of termination, including by the court decision, state (municipal) contracts (contracts), other agreements (agreements), for which the institution was previously made;
• on the amount of debt accountable persons, not returned in a timely manner (not retained from wages), including in case of challenge retention;
• on the amount of damage to be reimbursed by a court decision in the form of compensation of expenses related to legal proceedings (payment of court costs);
• calculations for other damage as well as other income arising in the course of economic activities of the institution, not reflected in the accounts of 20500 "Calculations for income".

When determining the amount of damage caused by the shortcomings, the embezzlement should be proceeded from the current replacement cost Material values \u200b\u200bon the day of detection of damage under which the amount of money required to restore these assets is understood.

In this regard, paragraph 221 will refine the grouping of calculations for damage and other income for groups of revenues and analytical groups of the synthetic account of the accounting object under the procedure:

30 "Calculations on cost compensation";

40 "Calculations on the amount of forced withdrawal";

70 "Calculations for damage to non-financial assets";

80 "Calculations for other income."

At the same time, calculations for other incomeThe emerging entry of the economic activity of the institution not reflected in the calculations 20500 "Calculations for income" is recorded on the account containing the analytical code of the synthetic account group of 80 "calculations for other revenues" and the corresponding analytical code of the species of the synthetic account of financial assets.

In this way, budget and autonomous institutions in the formation of a plan of financial and economic activities (hereinafter - PFHD) and accounting in profitable As part of the income-generating activities should consider the following:

• income-generating activities are activities aimed at continuous revenue revenues that are recognized functional income (As a rule, the CUP code 130, but it is possible to code 120), associated with the articular activity of the institution, are planned (predicted) incomes, in the form of expected (potential) income. These revenues should be approved by the PFHD institution (for example, in educational institutions all income from the provision of educational services, medical institutions - income from rendering medical services etc.). Functional revenues are taken into account by the method of accrual 205 00 "Calculations for income" (Debit 2 205 30 560 Credit 2 401 10 130);
• revenues from the economic operations of the institution and not related to the activities of the institution for which the establishment of the founder is established, and related, with calculations for damage to property and other income (for example, fines, sales of assets, reimbursement, sale of products created by students in labor lessons in educational institution etc.) recognized impact receipts. Therefore, these receipts do not create expenditure obligations, and they should not be considered in the formation of the PFHD institution, since they are not an object of planning. In accordance with the new methodology, these income is subject to accounting account 209 80 "Calculations for other revenues" .

Account 401 40 "Incomes of future periods" Used to account for income amounts accrued (obtained) in the reporting period, but relating to future reporting periods. Currently, this account in accordance with paragraph 301 of the new edition of Instruction No. 157n also applies in the following order:

• when refilling revenues on the operations of realization of the execution of the treasury, if the contract is planned to install payment on the conditions of transition of ownership of the object after the completion of the calculations;
• when refilling revenues on agreements on granting subsidies in the next fiscal year (years following the reporting), including other purposes;
• in the reflection of subsidies for the implementation of capital investments in the objects of capital construction of the state (municipal) property and the acquisition of real estate facilities in the state (municipal) property;
• when refilling income under contracts (agreements) on grants;
• when reflected other similar income.

In this way, Currently, the account 401 40 "Incomes of Future Periods" must be used to reflect the right to receive budget subsidy budget and autonomous institutions.

The right of recipients of budget subsidies is recorded in an agreement on the procedure and conditions for granting a subsidy on financial support for the implementation of the state (municipal) task for the provision of state (municipal) servicesThus, the founder (budget) undertakes to cover the costs of providing state (municipal) services in accordance with the assignment approved by it. In turn, the recipient of subsidies (budget and autonomous institution) gives consent to the state (municipal) financial controlcarried out by the founder through their analysis accounting reporting. At the same time, under approved in the annual subsidy, it is necessary to make on accounting records of the budget and autonomous institution of accrual of subsidies, thereby consulting the obligation of the founder (budget) to grant the subsidy in the following order:

• if concluded (signed) an agreement in the current period (December of the month) under the state (municipal) task and scope of financial support (subsidies) of the following fiscal year or in the first days of January of the current fiscal year, then the last number of December of the reporting year (2014) will accrual subsidies ( Debit 4 205 80 560 Credit 4 401 40 180 );
• reflect the remnants as of January 1, 2015 on the accounts 205 80 asset and 401 40 liabilities in the balance sheet (F.0504730).

It should be borne in mind that even if it is actually a subsidy for financial support for the implementation of the state (municipal) task in the corresponding period, it did not exclude the possibility of adoption monetary obligationsassociated with the acquisitions of assets and other economic needs, i.e., temporary accounts are allowed due to non-notification of subsidies.

Clause 302.1 of the new edition of the Instruction No. 157n introduced a new account 401 60 "Reserves of upcoming expenses" In order to accrue the upcoming expenses and reflecting deferred commitments of the institution. The reservation mechanism of upcoming expenses allows you to form a real financial results activities of institutions. With this mechanism, monetary commitments to the institution not accepted because it is deferred commitments. In this account, the operations arising from the adoption of another obligations (transactions, events, operations that have or able to influence financial position institutions, financial result of its activities and (or) cash flow):

• the coming payment for vacations for actually spent time or compensation for unused vacation, including when dismissal, including payments for compulsory social insurance of an employee (employee) institution;
• the coming payment on the requirement of buyers of warranty repair, current service in cases provided for by the supply contract;
• other similar upcoming payments;
• arising from the legislation of the Russian Federation on when making a decision on restructuring the activities of the institution, including the creation, change in the structure (composition) separate divisions institutions and / or a change in the activities of the institution, as well as when making a decision on reorganization or liquidation of the institution;
• arising from claims and claims on the results of the facts of economic life, including within the framework of the pre-trial (extrajudicial) consideration of claims, in the amount of the amounts presented to the establishment of penalties (penalties), other compensation for damages (losses), including those arising From conditions civil law contracts (contracts);
• arising in the case of complaints (lawsuits) to public-legal education: on compensation for harm caused to an individual or legal entity as a result of illegal actions (inaction) government agencies or officials of these bodies, including as a result of the publication of acts of state authorities that do not meet the law or other legal act, as well as expected court expenditures (costs), in case of presentation of the institution in accordance with the legislation of the Russian Federation, claims (lawsuits), other similar expected expenses ;
• on the commitments of the institution arising from the facts of economic activity (transactions, operations), on the accrual of which there is an uncertainty at the reporting date on their size due to the lack of primary accounting documents;
• according to other obligations, not determined by the magnitude and (or) time of execution, in cases provided for by the act of the institution adopted in the formation of its accounting policies.

At the same time, the procedure for the formation of reserves (types of formed reserves, methods for assessing obligations, the date of recognition in accounting, etc.) is established by the establishment of accounting policies. The reserve should be used only on the coverage of the costs for which this reserve was originally created. Recognition of expenses in respect of which the reserve of the upcoming expenses is formed, is carried out due to the amount of the created reserve.

In this wayIn the balance of the balance of the budget and autonomous institution, the account information of 40160 "Reserves of the upcoming expenses" is disclosed, and in the assets of the balance sheet information 201 11 (21) "Cash to the institution on personal accounts" as securing cash.

The financial and economic substantiation of some managerial decisions should be taken into account at the planning stage of the institution's activities through accrual on accounting in the prescribed manner of the following reserves:

• reserve of upcoming expenses and deferred obligations (for example, under the future procedure for reorganizing the institution). In this case, it is planned (projected) the upcoming costs associated with the procedural reorganization and justify all social payments (benefits) based on received founder. Thus, on account 401 60 "reserves of the upcoming expenses", the procedure for the reorganization of the institution is estimated and the risk is recorded at the time of deciding on reorganization;
• reserve for payments to employees of the institution In order to accrual the payment of the next vacation, the attack of future compensation for unused vacation at the dismissal of workers. The purpose of creating a given reserve: the amount of unused holidays of past years must be justified and declared the budget. Otherwise, when dismissing employees of the institution, compensation for the unused vacation of past years can significantly reduce the Fund of remuneration of the current period of the current period. In this way, it is necessary as of January 1 to create a Fund for the remuneration of the past years in the reserve for holidays for holidays in order to accrual future compensation for unused vacation when dismissing employees of the institution.

On the account 401 60 "reserves of the upcoming expenses" reserve the amounts of compensating payments for unused vacation during the dismissal of employees, and the right to the annual paid leave in the form of a monthly charge of a vacation reserve for the current expenses of the institution is reserved.

In order to create a reserve for vacation pay in obligatory All institutions are necessary As of January 1, 2015 Calculate the volume of compensation for unused leave of past years is an allive salary for holidays 2015. This economic operation In accounting is subject to reflection on the costs of the institution the following order:

Debit 1 401 20 211, 213 - for state institutions,

0 109 60(80) 211, 213 - for budget and autonomous institutions

Credit 0. 401 60 211, 213

As of January 1, 2015 In the balance sheet of budget and autonomous institutions (f. 0504730) it is necessary to show the loan balance of the account 401 60 "reserves of upcoming expenses".

In this way, Creating a reserve for holidays for holidays, the current number of compensation for unused vacation is the need to fix the risks of economic activities of institutions. At the same time, the method of accrual for the payment of vacations is established by an independent institution within the framework of the accounting policies adopted by him.

The use of a reserve for posting regular holidays and to accrual compensation for unused vacation during the dismissal of workers during the fiscal year is recorded in the following order:

Debit 0 401 60 211, 213 Credit 0 302 11 730, 0 303 02 ....730;

• reserve for expendable obligations on disputed cases in courts since the commitment to judicial claims To legal entities should be created (planned) not at the time of its execution. In accounting, this operation is reflected in the following order:
• reserve accrual:

Debit 0 401 20 290 Credit 0 401 60 290

• using the reserve:

Debit 0. 401 60 290 Credit 0 302 91 730;

• reserve for damages caused to a physical face , including legal costs, state duty etc. The reflection in the accounting of transactions related to this reserve is made similarly on the reserve for expenditure obligations under disputed cases in the courts;
• reserve for the cost of recycling the property of the institution It is created at the time of acquiring property and is used, for example, when eliminating fixed assets, in the disposal of materials consumed in medical institutions, etc.

When creating this reserve, there is a problem of the order of reserve for the disposal of property, so if necessary, this reserve should be indexed iPO ending year to adjust

Operations related to the movement of the reserve for the disposal of the institution are reflected in accounting in the following order:

• the accrual of the reserve at the time of the acquisition of property on the initial value of the main means of the IMATERIAL reserves:

Debit 0 106 01 310, 0 105 01 340 Credit 0 401 60 226

• the use of a reserve for the disposal of property at the time of its disposal from the records:

Debit 0. 401 60 226 Credit 0 302 26 730

• at the end of the fiscal year, an adjustment (indexation) was made up to an increase in the reserve for the disposal of property:

Debit 0 401 10 171 Credit 0 401 60 226

If necessary, budget and autonomous institutions as part of the formation of accounting policies can create other reserves (for example, to compensate for travel on vacation, to pay for remuneration for office inventions, etc.).

Account 502 00 "Declared Obligations" Currently, this account applies to account for the agencies of budgetary obligations adopted by state institutions at the expense of budgetary estimates and budget (autonomous) institutions of adopted obligations due to PFHD (account 502 11), as well as monetary commitments adopted by individuals (account 502 12). Currently, the adoption of budget (scheduled) obligations on account 502 11 "Accepted Obligations" should be carried out at the stage of concluding contracts (contracts) with counterparties. The adoption of monetary obligations on account 502 12 "Accepted Monetary Obligations" is carried out at the stage of execution of contracts (contracts). In this regard, the new edition of paragraph 319 instructions No. 157n introduces the grouping adopted ( acceptable ) Establishment of obligations containing the appropriate analytical code of the synthetic account group and the corresponding analytical codes:

1 "Committed Obligations";

2 "Accepted monetary obligations";

7 "Accessible obligations";

9 "Deferred obligations".

From January 1, 2015, the adoption of budgetary commitments, budget and autonomous institutions of scheduled obligations on account 502 11 "adopted obligations" should be carried out at the time of the announcement of the competition, quotations, i.e. before concluding contracts (contracts)associated with transactions.

In this waySubmitted by the institutions contests and quotes are recognized as deferred obligations and reflect on accounting on account of 502 11 "Accepted Obligations", as well as the disclosure of this information in the reporting of institutions (f. 0503128, F.0503738).

Account 504 10 "Estimated (planned, forecast) appointments" Currently, not only budget and autonomous institutions should be used in order to take into account the amounts approved for the relevant financial revenue and expenses (payments) of revenues (payments) and expenses of the cash plan and forecasting budget incomes.

New edition of Section 324 instructions No. 157n provides for the use of this account in the following order:

• for accounting by institutions, the amounts approved for the corresponding financial year of estimated (planned) appointments for income (revenues), expenditures (payments);
• for accounting sums made changes in indicators of estimated (scheduled, forecast) appointments approved in the prescribed manner;
• for accounting by administrators of data budget revenues on the forecast (planned) indicators of budget revenues for the relevant financial year (their changes).

In this wayThe account 504 10 "Estimated (planned, forecast) appointments" should be applied when conducting accounting:

- budget and autonomous institutions on credit turnover of account 504 10 when reflecting the planned appointments of income (revenues) on the annual volume in accordance with the approved plan of financial and economic activities of the institution;

- official institutions The loan turnover of account 504 10 should reflect the forecast appointments for budget revenues.

The new version of the Instruction No. 157n refines the application in accounting of institutions of the following off-balanced accounts:

Score 03 "Strict Reporting Blanks" It can also be used to take into account sanatorium resort vouchers. It is also emphasized that under certain conditions, the forms of strict reporting may be developed to be achieved as part of the establishment of accounting policies by the institution independently.

Score 04 "Written off the debt of insolvent debtors" - Specifiate a different period of debt of this debt in the event of the liquidation of the debtor. Also on this account, debt is recorded before the budget established by the chief budget revenue administrator. In accordance with the new edition of paragraph 339 of Instructions №157n Changing the debt with offline accounting It is carried out on the basis of the decision of the Commission to enter and the disposal of assets in the case of the availability of documents confirming the termination of the obligation to death (liquidation) of the debtor, as well as upon completion of the time for the possible resumption of the debt collection procedure, according to the current legislation of the Russian Federation.

Score 09 "Spare parts for vehicles issued instead of worn out" - Refine the procedure for writing off spare parts, taken into account in this account. New edition of P. 349 Instructions No. 157n clarifies that when disposed of vehicle Spare parts installed on it and accounted for off-balance accounts are charged with off-balance accounts.

In accordance with the new edition of paragraph 365, 367 of the Instruction No. 157n account 17 "Receipt of funds for the accounts of the institution", 18 "Departure of funds from the institution's accounts" should be opened to all analytical accounts account 201 00 "Cash funds" including to accounts 201 03 "Cash institutions in the way", 201 34 "Cassa" .

At the same time, it should be borne in mind that the account information of the 17th "receipt of funds to the accounts of the institution" reveals the need for these cash balances.

In accordance with the new edition of paragraph 381, 383 of the Instruction No. 157n account 25 "The property transferred to paid use (lease)", 26 "Property transmitted by VEVT-consumption" should be used in the accounting records of authorized bodies of state authorities, self-government bodies (Committee , Budget Property Management Department).

In the absence of information on the cost of these facilities of fixed assets, property is subject to accounting in the amount of rental payments.

Edited by the instruction No. 157n introduced a new off-balance score 27 " Material valuesissued by cash to workers (employees) "It is designed to take into account the property issued by the institution to personal use of employees to fulfill their service (official) duties, in order to ensure control over its safety, targeted use and movement.

Acceptance of property objects is carried out on the basis of a primary accounting document on balance value.

The disposal of property objects from off-balance sheet accounting is made on the basis of a primary accounting document at a cost, which objects were previously adopted for off-balance accounts.

New shovels introduced account 30 "Calculations on the execution of monetary obligations through third parties"which is designed to account for calculations on the execution of monetary obligations through third parties (with pensions, benefits through the departments of Russian Post, payment agents).

In this wayThis account should be used to reflect accrued, but not received by individuals of compensation and benefits of the Social Insurance and Social Protection Fund.

To account for the results of the financial activities of institutions for the current fiscal year and for past financial periods is intended

To determine the financial result of the current fiscal year, the amount of income received during the reporting year and recorded in the account 0 401 10,000 is compared with the amount of 0,401,000 expenses generated and accountable. If as a result of the specified accounts received a loan residue, the financial result will be positive; If a debit remainder is obtained, the financial result is negative. In this case, the financial result of the activities of institutions is determined separately on the main (budget) and income-generating activities. It should be emphasized that there is no separate account for the formation of the financial result of the current financial year in terms of accounts. Revenue is made according to the accrual method. The date of recognition of income is determined by the date of the transition of ownership of the service, finished products, work.

2. Revenue accounts

For accounting for income of the budget institution, an account 0 401 10,000 "Income of the current fiscal year" is used. Cosu Cosov 100 (transactions with income) apply to this account and the following analytical accounts are opened:

0 401 10 100 "Revenues of the business entity";

0 401 10 120 "Promotions from the property";

0 401 10 130 "Revenues from the provision of paid services";

0 401 10 150 "Revenues from gratuitous revenues from budgets";

0 401 10 170 "Revenues for operations with assets";

0 401 10 171 "Revenues from the reassessment of assets";

0 401 10 172 "Revenues from asset operations";

0 401 10 180 "Other revenues" and other accounts in accordance with the Cosu revenue.

The accrual of individual revenues is reflected in particular by the following accounting records:

- when accrued income from the delivery of property for rent (not the main activity of the institution) d 2 205 81 560 ("Calculations with payers of other income") to 2 401 10 180 "Other revenues";

- when accrued income from the sale of goods, finished products, works, services: d 2 205 31 560 K 2 401 10 130;

- Accrual of revenues from the sale of fixed assets, material reserves is reflected: d 0 205 71 560, 0 205 74 560 K 0 401 10 172;

- Taking into account the surplus of fixed assets, material reserves, reflects: d 0 101 00 310, 0 105 00 340, to 0 401 10 180;

- When taking into account the material reserves received from the elimination of fixed assets, recording is issued: d 0 105 00 340 K 0 401 10 172

- when income accrued in the amount of funds received in the form of donations and grants, recording is issued: d 0 205 81 560 ("Calculations with revenue debtors") to 0 401 10 180;

- When accrued income in the amount of subsidies received for the implementation of the state task: D 4 205 81 560 K 0 401 10 180.

Revenue decreases are made in the following cases:

- when calculating taxes:

VAT: d 0 401 10 130, 0 401 10 172, etc. K 0 303 04 730; Profit tax: d 0 401 10 130, 0 401 10 172, 0 401 10 180 K 0 303 03 730

- When writing off the cost of retired, including realized non-financial assets: D 0 401 10 172 K 0 101 00 410, 0 105 00 440.

- When writing through the cost of completed works and services, finished products: d 0 401 10 130 K 0 109 60 200 ("The cost of finished products, works, services"), 0 105 07 440 ("Finished products"). If the amounts of income reduction exceed the amount of accrued income, then the corresponding analytical account is 0 401 10,000 will have a debit balance.

The income of future periods (DBP) takes into account the receipts obtained by the institution in the current, but relating to the following reporting periods. Such income is written off gradually during the period to which they relate.

In accordance with the instructions in the composition of the DBP may be taken into account:

Revenues accrued for the individual stages of works, services that are not revenues of the current reporting period made and customized to customers;

Revenues derived from livestock production (sewage, bridges, animal growth) and agriculture;

Income in monthly, quarterly, annual subscriptions;

Other similar income.

To "other similar income", in our opinion, may be attributed, for example, revenues from providing non-exclusive rights to intangible assets.

An accountant of the institution needs to be separated income (adventures) of future periods from the sums of the advances received. So, the advances are transferred to the payment of goods, works or services that will be delivered or implemented in the future. Otherwise, the advance is refundable. At the same time, DBP are those incomes that will most likely be returned. This is due to the fact that its obligations, in whose account, the DBP were obtained, the institution has already fulfilled (for example, transferred non-exclusive rights to intangible asset, carried out a separate stage of work).

If the cost of work (services), in charge of which "future" income is obtained, are taxed by VAT, then when they are received, the institution needs to be charged. In the future, it can be taken to deduct. In this case, VAT needs to be calculated in the same order as when receiving advances (that is, at the estimated rates of 10/110 or 18/118).

The amount of income due to receipt reflects on the account of account 0 401 40,000 "Income of future periods" (according to relevant analytical accounts) and the debit of accounts:

0 205 31,000 - upon receipt of income from the performance of work or the provision of services;

0 105 26 000 or 0 105 36 000 - when reflecting income from animal husbandry and agriculture.

Upon the occurrence of the period to which the DBP belongs, their amount is written off. Its includes the current income of the institution and reflect on the relevant analytical accounts of the account 0 401 10,000 "Revenues of the current fiscal year". With regard to DBP from livestock production and agriculture, this entry is made at the end of the fiscal year.

Example

In December of the current year, the institution provided the non-exclusive rights of another organization to the computer program. The term of granting rights is 12 months. Their cost is 120,000 rubles. (Not subject to VAT). This amount is in full within the framework of income-generating activities. To simplify the example, cash balance sheet accounting is not given.

Operations associated with the provision of non-exclusive rights will be reflected by the records:

Debit 2 205 30 560 Credit 2 401 40 130

120 000 rubles. - reflected the amount of income from the provision of non-exclusive rights;

Debit 2 201 11 510 Credit 2 205 30 660

120 000 rubles. - Changes are enrolled in payment of non-exclusive rights to the facial account of the institution.

At the end of December, records record:

Debit 2 401 40 130 Credit 2 401 10 130

10 000 rubles. (120,000 rubles: 12 months) - part of the DBP is written off from the provision of non-exclusive rights per month.

As a result of these operations on January 1, the following reporting, on account 0 401 40 000, a loan balance was formed, reflected in line 620 (624) of the balance in the amount:

120 000 - 10 000 \u003d 110 000 rubles.

According to the book-reference book "Annual report of budget and autonomous institutions"edited by V. Carraika

Budgetary institutions within their activities are engaged in the provision of services to the population (the fulfillment of the municipal state order). In this regard, an account No. 109.00 "The cost of making finished products, work, services" and the corresponding analytical accounts 109.60, 109.70, 109.80, 109.70, 109.80 and 109.70, 109.80 and 109.90 were introduced into the unified bill.

109.60 Cost of finished products, works, services

Here are reflected direct costs affecting the cost of a particular service (work, product). Direct can be attributed to: salary accrual, payment of insurance premiums, payment of materials, rental of premises, payment of transport, etc. In the program "1C: Accounting state institution 8 "Accounting is carried out by a score of 109.61. Direct spending accounting is carried out by the following wiring:

• Debit 109.61.000 (211-213, 221-226, 262, 263, 271, 272, 290).

Please note that account 109.61 in budgetary institutions takes into account only the costs that are necessary for the formation of the cost of a particular service. If finance goes to different services, then they are taken into account as overhead.

The account 109.60 as part of the activities to fulfill the municipal task is written off into the debate of the account 401.20.200. The cost-generated 109.60 cost, rendered at the expense of its own income, can be written off in the debate of the account 401.10.130 (paragraph 296 of Instructions No. 157n, the letter of the Ministry of Finance of Russia and the Federal Treasury of December 26, 2013 No. 02-07-007 / 57698, 42 -7.4-05 / 2.3-870). The chosen order will focus in accounting policies.

109.70 Overhead costs of production of finished products, works, services

Overhead costs in the 109 account in a budgetary institution fit in cases where certain costs covers several services provided at once. For overhead costs, it is possible to include the same costs as in the case of direct: salary payment, rental, transport, communications services, etc. The key difference - spending can not be attributed to a specific type of activity, they apply to several services immediately. In the program "1C: Accounting of the State Institution 8" accounting is carried out by account 109.71. Accounting of overhead costs is carried out by the following wiring:

• Debit 109.71.000 (211-213, 221-226, 262, 263, 271, 272, 290).
• Credit 302.00.730, 303.00.730, 105.00.440, 104.00.410.

Closing account 109.70:

• Debit: 109.60.000
• Credit: 109.70.000.

109.80 General running costs

The general expenses in the account 109 in the budgetary institution can take into account various spending aimed at paying management activities (salary of the guideline, providing transportation services for the management of the enterprise, etc.), as well as part of the material base (office, etc.) . In the program "1C: Accounting Institution 8" accounting is carried out by account 109.81. Accounting in the account 109 in budgetary institutions of general expenditures is carried out by the following wiring:

• Debit 109.81.000 (211-213, 221-226, 262, 263, 271, 272, 290).
• Credit 302.00.730, 303.00.730, 105.00.440, 104.00.410.

The general costs include the total costs of the enterprise, not aimed at covering the costs of a particular service. To close the account during the distribution of general expenses, wiring is carried out:

• Debit: 109.60.000
• Credit: 109.80.000.

Do not distributed expenses to reduce the financial result of the institution, wiring:

• Debit: 401.20.000
• Credit: 109.80.200.

109.90 Cost of circulation

Wirings of 109 accounts in a budgetary institution should also take into account the costs relating to the group of circulation costs. This is primarily the costs made as a result of the sale of goods. Costs of treatment do not affect the cost. In the program "1C: Accounting of the State Institution 8" accounting is carried out by account 109.91. Accounting for costs of circulation costs is carried out by the following wiring:

• Debit 109.91.000 (211-213, 221-226, 262, 263, 271, 272, 290).
• Credit 302.00.730.

In the activities of municipalities budgetary institutions It may not be at all costs for circulation costs, in this case reflect them there is no need. When forming wiring on account 109 in a budgetary institution, be extremely attentive. The budgetary institution receiving subsidies from the state should most fully and accurately reflect all categories of expenses - this is necessary for the formation of the future budget and the size of subsidies. The closing of the account 109.90 occurs with the debiting costs for the financial result - the account 401.20, the wiring:

• Debit: 401.20.000
• Credit: 109.90.000.

Thus, we reviewed how to account for production accounts in accounting And as reflected in the program "1C: State Institution Accounting 8".

Important!

The closure of production accounts is necessary to produce monthly!

Real estimate the cost of financial result according to the instructions!

Warning wages in a budgetary institution are an important part of accounting. In this article we will try to figure out the correct accounting of wages in organizations related to budgetary.

Regulatory framework

Wage wiring in a budgetary institution are governed by several legislative acts, in particular:

• Unified accounting accounts for government agencies, local governments, government bodies extrabudgetary funds, state academies of sciences, state (municipal) institutions (order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n);
• Instructions for the application of a budget accounting plan (order of the Ministry of Finance dated December 16, 2010 No. 174n).

What to relate to the salary of employees in accordance with the current legislation, read in the material "Art. 135 TK RF - Questions and Answers " .

The procedure for forming wiring wiring in a budget organization

IN budget sector To detail the cash flow, a classification of sector operations has been developed government controlled (abbreviated - CUP). At the same time K. accounting When generating wiring, add a code that determines the type of receipt or disposal of the accounting object in accordance with this classification.

In particular, for calculating the salary, the accountant must be used by the following Kward codes:

• 211 - "Wages": here it is necessary to attribute the cost of all cash payments in accordance with contractual obligations; In addition, it reflects various retention from the accrued employee's salary (membership of trade union contributions, NDFL, the compensation of moral damage caused by the employee, alimony, etc.);
• 212 - "Other payments": Used to accruize expenses for payment of non-salary payment additional payments, compensation (for example, daily daily business trips, compensation for the use of a car, etc.);
• manuals, for example, those that are paid at the expense of the FSS employees are classified 213 (including maternity benefits, a one-time allowance for the birth of a child, a monthly allowance for child care, etc.).

Also, for the correct distribution of types of cash flow, we will need the following CUP:

• 730 - "Increase other accounts payable»;
• 830 - "Reducing other accounts payable";
• 610 - "Disposal of budget bills."

About how the number of budget accounting account is linked to the CUP value, read.

Wiring for salary in a budgetary institution

Based on the above regulatory documents We will make basic wages for wages in accounting budget organization.

1. Accrued salary, vacation, premium.

At the same time, salary costs can be attributed to several different accounting accounts:

• Dt 0 401 20 211 "Salary costs" CT 0 302 11 730 "Increase payable payroll by salary"

• Dt 0 109 61 211 "Salary costs in the cost of finished products" CT 0 302 11 730

• DT 0 109 71 211 "Overhead costs of production of finished products, works, wage services" CT 0 302 11 730

• Dt 0 109 81 211 "General expenses for the production of finished products, works, salary services" CT 0 302 11 730

2. Accrued NDFL:

Dt 0 30211 830 "Reducing payables for salaries" CT 0 30301 730 "Increase of accounts payable for personal income tax"

3. Reflected accrual by the actuator:

Dt 0 30211 830 Kt 0 304 03 730 "Increase payable for calculating payments from payments to pay for labor payment"

4. Salaries paid from the cash register:

DT 0 30211 830 Kt 0 20134 610 "Cash Cash Cash Budgetary Institutions"

5. Salary is listed on bank cards:

Dt 0 302 11 830 Kt 0 20111 610 "Disposal of funds institution from personal accounts in the Treasury authority"

6. Deposited Unrelated Amounts:

DT 0 30211 830 Kt 0 30402 730 "Increase payable debt to depositors"

7. Called contributions to the FFR, FSS, FFOMS.

Monthly in each organization are accrued insurance contributions in the FIU, mandatory social contributions in FSS and FFOMS. The object of the taxation is recognized by payments and other remuneration accrued by employers in favor of employees.

Postings on the accrual of contributions are formed as follows. The debit account will be permanent - DT 0 40120 213 "Expenses for accrual for payments to pay for labor". But the corresponding account will depend on the type of accrual:

• CT 0 303 10 730 "Increasing payables for insurance premiums on the OPS";
• CT 0 303 02 730 "Increase payable debt on compulsory social insurance";
• CT 0 303 06,730 "Increase payable debt for insurance against accidents and occupational diseases";
• CT 0 303 07 730 "Increase payable debt on OMS".

8. Salary has been issued to the accountable person to distribute the salary, from the cash register:

Dt 0 20811 560 "Calculations with accountable persons by salary" CT 0 20134 610 "Cash at the office of the institution".

9. A salary has been received by an employee from a distribution person:

DT 0 30211 830 "Reducing payables for salaries" CT 0 20811 660 "Calculations with accountable faces on wages."

An example of reflection in the accounting of the budget organization of salary accrual

Consider wiring to accrual the salary in the accounting accounting of the enterprise on a specific example.

Example

The official salary of the hospital employee is 24,000 rubles. The employee does not have children, therefore, he does not have the right to standard deduction.

Accrued income for March 2018 - 24,000 rubles.

Postings to reflect operations related to accrual and salary payment will be such:

RESULTS

The application of existing instructions for budgetary institutions and Cosov codes is important for the formation of wages. Proper reflection Wages on accounting accounts will allow without mistakes to distribute the movement of state funds under the costs of expenses.