Accounting for monetary documents in a budgetary institution. Postage accounting
Question: The state institution purchases postal envelopes with the letter "A", that is, with stamps applied by a typographic method, and not pasted on. Are these marked envelopes money? Do I have to come to the cashier of the institution? If they are monetary documents, then what is the term for issuing these envelopes under the report? Can they be issued for a period of, for example, 1 month?
Reply from 04/23/2015:
Postage envelopes with the letter "A", that is, with stamps applied by a typographic method, are a means of payment for services postal service, therefore, are rightfully considered monetary documents. They should be sent to the fund cashier on an incoming fund order, issued against a report on an outgoing fund order.
Debit of account 1.20135.510 - Credit of account 1.30221.730 - receipt of envelopes to the fund from the supplier
Debit of account 1.20135.510 - Credit of account 1.20821.660 - receipt of envelopes in the fund cashier when purchasing through accountable person
Account debit 1.20821.560 - Account credit 1.20135.610 - issuing envelopes to an employee for a report
The deadline for which envelopes are issued to an employee against a report can be set by the order of the head, can be specified in accounting policy in the section regulating the order of document flow. Also, when issuing envelopes for a report against signature, notify the accountable employee of the date for issuing the envelopes (indicate the issuance date in the stock order), since the accountable person is not obliged to know all the orders of the manager and the accounting policy.
When determining the deadline for which envelopes will be issued against the report, one should proceed from the average daily need for envelopes, as well as from the employee's ability to ensure their safety. If, for example, such an employee does not have a safe (other storage protected against penetration), it is unreasonable to give him more envelopes than is necessary for the day of work. If the employee has the opportunity for their long-term storage, the accounting policy should provide for the possibility of a planned and sudden inventory of the current balance of envelopes.
Instructions approved By order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (hereinafter referred to as Instruction No. 157n), it does not determine with what primary documents the accountable person can confirm the expenses incurred. Therefore, it is necessary in the accounting policy to determine what primary documents the employee will report on the expenditure of envelopes. This can be, for example, a register of sent correspondence. The form of such a primary document must meet the requirements for availability required details given in
The term "funds" includes funds in the accounts of an institution opened in credit institutions or bodies of the Federal Treasury (in the financial body of the corresponding budget), as well as cash and monetary documents.
Currency documents are documents acquired by the institution, valued and held by the institution.
Accounting for monetary documents in budget accounting
For accounting of monetary documents, account 201 35 000 "Monetary documents" is used.
Monetary documents include:
- coupons for petroleum products;
- plastic cards for gasoline, diesel fuel;
- food stamps;
- sanatorium vouchers for treatment and recreation of employees of the institution and their members families;
- air and train tickets;
- uniform travel tickets;
- travel tickets for certain types of transport;
- cards for express payment for mobile communications, Internet access, IP-telephony for long-distance, international calls;
- received notifications for postal orders;
- stamps (including postage stamps, stamps state duty and etc.);
- marked envelopes.
- unmarked envelopes and greeting postcards without stamps;
- letterheads work books and inserts for them;
- letterheads sick leave and generic certificates;
- cash receipt forms Money;
- unpaid, free-of-charge vouchers to sanatoriums and rest homes.
Monetary documents do not include (and are not included in their composition):
The accounting policy of an autonomous institution must contain a list of monetary documents that are used in financial and economic activities.
Receipt and issuance of monetary documents under the report are drawn up by an incoming and outgoing cash order with the entry "Stock" on them. Incoming and outgoing cash orders are registered in the Register of incoming and outgoing cash documents(f. 0310003) separately from cash transactions (clause 170 of Instruction N 157n, clause 86 of Instruction N 174n).
Accounting for transactions with cash documents is kept on separate sheets of the Cash Book (f. 0504514) separately from cash transactions, as well as in the journal for other transactions (f. 0504071) on the basis of documents that are attached to the cashier's reports (paragraph 3 p. . 170, item 172 of Instruction N 157n).
Analytical accounting of monetary documents is carried out according to their types in the Card for accounting for funds and settlements (f. 0504051) (clause 171 of Instruction N 157n).
Accounting for certain types of monetary documents
Acquisition of certain monetary documents by the institution on the basis of the Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n "On approval of the Instructions on the procedure for applying budget classification Russian Federation"may be reflected in the following expense items:
- under subclause 221 "Communication services" of KOSGU - the purchase of postage stamps and marked envelopes, cards for payment for communication services and Internet access;
- according to sub-article 222 "Transport services" of KOSGU - the purchase of air and railway tickets, unified travel tickets and for certain types of transport;
- according to subsection 262 "Benefits for social assistance to the population" of KOSGU - vouchers to sanatoriums, rest homes, camp sites;
- under article 340 "Increase in the cost of inventories" KOSGU - coupons for fuels and lubricants.
Let us consider with examples what types of monetary documents can be used in educational institutions, as well as the procedure for reflecting transactions in accounting for monetary documents in accounting.
Coupons for fuels and lubricants.
Consider the option when the institution is provided with fuel and lubricants using coupons. According to the terms of the agreement, payment is made for a certain amount of gasoline of the corresponding brand, while the institution receives coupons, according to which drivers will refuel cars at gas stations.
Received coupons are credited as monetary documents to the cash desk of the institution, while it is advisable to indicate the brand of gasoline, the series and numbers of these coupons, the face value of coupons in liters and the cost of the coupon in the receipt voucher. As required, coupons are issued under report to drivers or a specially appointed employee.
After the submission of the advance report by the accountable person with supporting documents from the gas station that released the fuel, the fuel received under the coupons is credited as the material stock of the institution.
At the expense of a subsidy for the fulfillment of a state task, the institution acquired 50 coupons with a face value of 20 liters each. The cost of 1 liter. gasoline at the time of purchase of coupons was 31 rubles (including VAT 4 rubles 73 kopecks). The accountable person was given 2 coupons for which the car was refueled.
These transactions in accounting will be reflected as follows:
The organization of postage is impossible without the purchase of stamps and marked envelopes.
Postage stamps and marked envelopes are recorded as monetary documents and, as necessary, are issued against the report. The accountable person must draw up an advance report and attach documents to it confirming the consumption of postage stamps or marked envelopes. Such documents can be a register of sent correspondence, and in case of damage - a damaged envelope attached to the report.
Transactions related to the purchase and issue of stamps, stamped envelopes will be reflected in the following accounting records:
The article is current as of May 2015.
Natalia Smolina
Expert-methodologist of the department of quality control of services and methodology
Are envelopes money?
Based on the analysis of the norms of paragraph 107 of the Instructions for budget accounting, which was approved by order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, marked envelopes should be included in the composition of monetary documents (although directly in the specified normative act only brands are named). Consequently, envelopes with stamps pasted on them should only be at the cash desk of the institution.
Features of cash transactions
Any movement of marked envelopes is reflected in the Cash Book of the institution (f. 0504514). The basis for making entries in it are cash orders: incoming stock (f. 0310001) are used when envelopes are received at the cash desk and expenditure stock (f. 0310002) - when they are issued from the cash desk. They are registered in the Register of incoming and outgoing cash documents (f. 0310003) separately from transactions with other funds.
Purchased marked envelopes are accepted by the cashier (including on the basis of the invoice received from the communication institutions).
Transactions with cash documents are recorded on separate sheets of the Cash Book (apart from cash transactions). However, a single continuous and sequential numbering of sheets is preserved.
Note that in accordance with the letter of the Central Bank of the Russian Federation dated August 28, 2007 No. 29-1-1-10 / 3669, the cashier of the institution must daily withdraw the cash balance in the cash register from the cash register and submit the cashier's report to the accounting department. The letter from the Bank of Russia does not say anything about monetary documents. Therefore, it can be assumed that in the absence of movement of monetary documents, the balance on them daily is not necessary to withdraw to the cashier of the institution. Control for correct management The cash book is assigned to the chief accountant of the institution.
Issuance of cash documents
Cashier hands over labeled envelopes for material use responsible persons, who are entrusted with the responsibilities for registration, issuance and use of envelopes for the report.
In addition to cash documents, at the same time, an invoice is drawn up or transactions are recorded in the Issue Journal for the report of cash documents. It should reflect the following data:
- date of issue of monetary documents;
- surname, name, patronymic of the person to whom they are issued;
- number of marked envelopes issued;
- the cost of issued monetary documents;
- signature upon receipt.
Grounds for writing off envelopes
Marked envelopes are usually issued for a period of no more than a month (a specific period is established in the accounting policy of the institution) on the basis of a memo issued to the head of the institution. The note indicates the required number of marked envelopes, as well as information on the debt for marked envelopes issued earlier.
After expiration the deadline the accountable person fills out an Advance Report (f. 0504049), in which he describes the data on the issued marked envelopes in quantitative and value terms.
The accountant recognizes expenses on monetary documents only after documentary confirmation of their sending by mail.
Analytical accounting
Note that analytical accounting is carried out by types of marked envelopes and their value in the Card for accounting for funds and settlements (f. 0504051). In this case, operations on the movement of marked envelopes are reflected in the Journal for other operations.
Accounting records
The costs associated with the purchase of marked envelopes are reflected in sub-article 221 "Communication services" (Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 25, 2008 No. 145n). The envelopes themselves are taken into account on account 201 35 000 “Cash documents”.
Operations with stamped envelopes are reflected by the following records:
Contents of operation | Debit | Credit |
---|---|---|
Listed prepayment for marked envelopes (Application for cash flow) | 206.21 560 "Settlements on advances for communication services" |
201.11 18.01 610 "Funds of the institution on personal accounts with the treasury body" |
Marked envelopes were posted to the cash desk of the institution (PKO stock) |
201.35 510 "Cash documents" |
302.21 730 "Settlements for communication services" |
Advance payment has been credited when accepting stamped envelopes for accounting (automatic advance payment) |
302.21 830 "Settlements for communication services" |
206.21 660 "Settlements for advances on communication services" |
Labeled envelopes were issued to the accountable person (RKO stock) |
208.21 560 |
201.35 610 "Cash documents" |
Written off the cost of used marked envelopes (advance payment to the accountable person) | 109.71 221 "Overhead" |
208.21 660 "Settlements with accountable persons for payment of communication services" |
Return of unused stamped envelopes (PKO stock) | 201.35 510 "Cash documents" |
208.21 660 "Settlements with accountable persons for payment of communication services" |
We will reflect these operations in the 1C: Accounting program state institution 8:
1. The prepayment for marked envelopes is listed. Operation "Advances to Suppliers", the payee is the Federal State Unitary Enterprise Russian Post. We purchase marked envelopes for the amount of 2000 rubles.
2. The stamped envelopes are registered at the cash desk of the institution. Document - cash receipt order. Operation - the purchase of monetary documents.
3. Labeled envelopes were issued to the accountable person. Document - Expense cash order. Operation - issuing d / d from the cash register for a report.
As a result of posting the document, we will receive the following entries:
4. The cost of spent marked envelopes has been written off. Documents - Advance payment to the accountable person, the Advance report tab, accounting operation.
5. Return of unused, stamped envelopes. Document - Receipt cash order, operation - Return d / d from the accountable person.
Stukacheva Victoria,
Consultant of ANT-HILL Company
In the activities of any institution, such documents are often used as coupons for gasoline or for student meals, postage stamps and stamped envelopes for sending correspondence, express payment cards for the Internet and cellular telephone connection and other documents requiring special accounting. In this article, we will consider in what order they should be used and taken into account.
What are cash documents
Monetary documents are documents purchased and stored in an institution and have some value. Calculations for their acquisition between the parties have already been made, and the services that can be obtained with the help of these documents have not yet been provided.According to p. 169 of Instruction No.157n paid coupons for gasoline and oils, for food, paid vouchers to rest homes, sanatoriums, camp sites, received notices for postal orders, postage stamps, envelopes with stamps and state duty stamps - all these are monetary documents.
Cash documents must be kept at the cash desk of the institution.
In accordance with p. 170 of Instruction No.157n acceptance at the cash desk and issuance from the cash desk of such documents are drawn up by cash receipts (f. 0310001) and cash outflow orders (f. 0310002) with the entry "stock" on them.
Incoming and outgoing cash orders with the entry “stock” are registered in the register of incoming and outgoing cash documents separately from incoming and outgoing cash orders, in which transactions with funds are recorded.
In the cash book (f. 0504514) of the institution, the accounting of transactions with monetary documents is kept on separate sheets on which the mark "stock" is affixed.
According to the guidelines for keeping a cash book, approved By order of the Ministry of Finance of the Russian Federation No.173n, the total indicators of operations for the day and the indicators of the balance at the end of the day are formed for cash and for cash documents separately. In the sheets of the cash book containing data on the movement of cash documents, the lines "including on wages"And" total cash balance at the end of the day "are not filled in.
Entries in the cash book must be made by the cashier immediately after receiving or issuing monetary documents for each fund receipt and fund debit order.
Accounting for transactions with monetary documents is kept in the journal for other transactions on the basis of documents attached to the cashier's reports ( p. 172 of Instruction No.157n).
Reflection in accounting of the movement of cash documents
Let us consider with examples how various types of monetary documents are used in educational institutions and how the facts of economic life committed with their help are reflected in accounting. Specific recommendations for accounting for certain types of monetary documents on the federal legislative level has not been developed, therefore, in our opinion, the procedure for their use and reflection in the accounting must be fixed in the accounting policy based on the specifics of the institution.Food coupons for students. There is a category of students to whom the educational institution is obliged to provide free meals. Such food is dispensed with food coupons. The coupon can be printed or printed on a printer. It must contain a number of required details:
Individual number;
Validity;
Type of food;
Amount (cost);
Seal or stamp of the issuing organization and signature of the responsible employee.
For municipal institutions in some regions, rules of treatment have been created. certain types monetary documents. A clear procedure for the issuance and accounting of coupons for the provision of food on a preferential basis in educational institutions has been developed, for example, by the Education Committee of the Government of St. Petersburg ( Order of 08.06.2009 No.1139-b).
According to this document, educational institutions are supplied with coupons of a single sample. Head of the institution
ensures the storage of coupon forms and issues them to the employee responsible for catering, in accordance with the number of students in preferential categories. Forms of coupons are transferred according to an act, the form of which is specially developed and is given in Appendix 3 to this order. This employee issues the completed coupon forms to the teacher who performs the function of the class teacher, or the master of industrial training (group curator). The coupons issued but not used will be returned. All actions with coupons must be recorded in the registration book for issuing coupons, the form of which is given in Appendix 2 to Procedure for issuing and accounting coupons approved by Order No. 1139-r.
When providing reduced price meals by the educational institution itself, the coupons used for their intended purpose are counted at the end of each working day and attached to the cash statement. They are stored together with cash register documents for five years and, after the expiration of the storage period, are destroyed by order of the head of the institution.
When providing reduced price meals at an educational institution by an organization Catering weekly, the use of coupons is reconciled and a corresponding act on their implementation is drawn up in the form that is given in Appendix 3 to the Procedure for issuing and accounting for coupons.
A state educational institution has entered into an agreement with a catering company for the supply of breakfasts and set meals for students. The institution paid under the contract 120,000 rubles. For this amount, food coupons were received under the acceptance certificate. They were entered into the cashier as cash documents. Part of the coupons from the cash desk in the amount of 30,000 rubles. was transferred to the accountable person who issued these coupons to the students. After the students received food according to these coupons, an act was drawn up in the amount of 30,000 rubles. (attached to the advance report of the accountable person who received the coupons).
According to the Order of the Ministry of Finance of the Russian Federation No. 171n, the expenses of a state institution for paying for services for organizing hot meals for students are attributed to Subarticle 226"Other works, services" KOSGU.
These transactions in the accounting of the institution will be reflected in accordance with Instruction No. 162n as follows:
By corresponding code synthetic accounting.
Coupons for fuels and lubricants. Consider the option when the institution is provided with fuel and lubricants using coupons: under the contract, a certain amount of gasoline of the corresponding brand is paid, while the institution receives coupons, according to which drivers will refuel cars at gas stations.
The received coupons on the basis of the supplier's shipping documents (invoice, invoice, etc.) are credited as monetary documents to the cash desk of the institution, while it is advisable to indicate the brand of gasoline, the series and numbers of these coupons, the denomination of coupons in liters and the cost in the receipt coupon in rubles (based on the cost of gasoline specified in the contract and invoice for payment).
When necessary, coupons for the right to receive fuel are issued to drivers or a specially appointed employee on account of the report.
Usually, for control, a special ledger is set up, in which the movement of coupons is recorded.
The fuel received under the coupons is credited as the material stock of the institution after the accountable person has submitted the advance report with supporting documents from the gas station that released the fuel and lubricants in exchange for the coupon.
A budgetary educational institution, as part of its activities to fulfill the state (municipal) assignment, received coupons from the supplier for 1,000 liters of Ai92 gasoline in the amount of 28,000 rubles. The denomination of the coupon is 20 liters, worth 560 rubles. The accountable person was issued
2 coupons, for which it refueled the car, after which it submitted an advance report.
These transactions in accounting will be reflected in accordance with Instruction No. 174n in the following way:
Express payment cards for cellular communication and the Internet. Employees of institutions often use corporate mobile communications or receive compensation for using own funds communications for business purposes. This type of payments for mobile communications and the Internet is widely used, such as express payment cards, which are purchased by an institution and must be recorded as monetary documents.In order for the inspectors and tax authorities there were no questions about the legality and expediency of paying for cellular communication costs, the institution needs to develop an appropriate
current position (internal regulation). This document should contain a list of positions of employees who are entitled to receive mobile payment cards, and the conditions that must be met (for example, employees are paid only for calls made during working hours, or it is still possible to pay for calls made outside of working hours (in weekend)). It is advisable to prescribe a procedure for employees to confirm their expenses for cellular communications (presentation of details of negotiations and an employee's memo on which calls were official).
An autonomous institution at the expense of funds from income-generating activities through an accountable person purchased 100 express payment cards with a face value of 100 rubles. on total amount RUB 10,000 These monetary documents were accepted at the cash desk of the institution. 3 payment cards were issued to the Deputy Director. The accountable person submitted an advance report with supporting documents.
Expenses for the purchase of payment cards for mobile phones in accordance with Order of the Ministry of Finance of the Russian Federation No. 171n are attributed to Subarticle 221"Communication services" KOSGU.
In accounting, these transactions will be reflected in accordance with Instruction No. 183n in the following way:
Postage stamps and stamped envelopes. Despite the technical progress, postal services are still relevant and in demand. The organization of postage is impossible without the purchase of stamps and marked envelopes, which, according to Instruction No. 157n, must be taken into account as monetary documents. A common mistake accounting is a one-time write-off of purchased envelopes and stamps. For example, how can you justify writing off 200 marked envelopes at once, if even 20 letters were actually sent in a month? They must be taken into account as monetary documents and, as necessary, issued under the report to the persons responsible for sending correspondence, who must draw up an advance report and attach supporting documents to it. Such documents can be a register of sent correspondence, and in case of damage - a damaged envelope attached to the report.Acceptance for accounting and issuance of postage stamps and stamped envelopes under the report will be reflected in the accounting as follows:
State institution (Instruction No. 162n) | State-financed organization (Instruction No. 174n) | Autonomous institution (Instruction No. 183n) |
|||
Debit | Credit | Debit | Credit | Debit | Credit |
Receipt of stamps and stamped envelopes at the cash desk of the institution | |||||
0 201 35 510 |
0 302 21 730 0 208 21 660 | 0 201 35 510 |
0 302 21 730 0 208 21 660 | 0 201 35 000 |
0 302 21 000 0 208 21 000 |
Issuance of stamps and stamped envelopes on record | |||||
0 208 21 560 | 0 201 35 610 | 0 208 21 560 | 0 201 35 610 | 0 208 21 000 | 0 201 35 000 |
According to labor legislation, the size and procedure for reimbursement of expenses related to official travel of employees, as well as the list of jobs, professions, positions of these employees are established collective agreement, agreements, local regulations. In an educational institution, payment for a ticket can be made to a social teacher whose nature of work is related to travel (visiting students at the place of residence, traveling to participate in meetings of various commissions and councils of prevention, etc.).
On the basis of Order of the Ministry of Finance of the Russian Federation No. 171n, the costs of the institution for the purchase of tickets for employees whose work is of a traveling nature are attributed to Subarticle 222"Transport services" KOSGU.
A state educational institution purchased a bus pass worth 950 rubles. for September 2013 for a social educator. Payment for the ticket was made by bank transfer at the expense of budget funds. The ticket was registered at the cash desk of the institution and issued to the teacher on account of the report. At the end of the month, the teacher submitted an advance report with an already used travel document attached to it.
In the accounting of a state institution, these operations should be reflected in accordance with Instruction No. 162n as follows:
Lack of monetary documents at the cash desk
The procedure for conducting cash transactions with banknotes and coins of the Central Bank of the Russian Federation on the territory of the Russian Federation is regulated by Regulation No.373-P... According to p. 1.11 of this provision, measures to ensure the safety of cash during cash transactions, storage, transportation, as well as the procedure and timing of checks of the actual availability of funds are determined legal entity... This means that the procedure for checking the cash desk and cash transactions is established by local regulations, for example, the regulation on internal financial control, accounting policies, the provision on cash transactions... During control measures, in addition to the full recalculation of cash at the cash desk, other valuables stored in the cash desk, including cash documents, are checked.
To reflect the results of the inventory of monetary documents held at the cash desk of the institution, it is applied inventory list(collation sheet) blanks strict accountability and monetary documents (according to f. 0504086, approved by Order of the Ministry of Finance of the Russian Federation No. 173n).
During the check at the cash desk of a budgetary institution, a shortage of monetary documents was revealed - 2 express payment cards with a face value of 100 rubles. each acquired through a government assignment subsidy. The person guilty of this shortage has been identified, and the amount of the shortage has been paid off voluntarily in kind.
The institution must reflect in the accounting the situation that has arisen in accordance with p. 86, 87 , 109 , 110 Instructions no. 174n in the following way:
Instructions for using the Unified Chart of Accounts accounting for public authorities (state bodies), bodies local government, governing bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.
Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities ( government bodies), local government bodies, governing bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions, and Guidelines for their application. "
The procedure for issuing and recording coupons for the provision of food on a preferential basis in educational institutions of St. Petersburg.
Order of the Ministry of Finance of the Russian Federation of December 21, 2012 No. 171n "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015".
Instructions for the use of the Chart of accounts for budgetary accounting, approved. By order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n.
Instructions for the use of the Chart of accounts of accounting of budgetary institutions, approved. By order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.
Instructions for the use of the Chart of accounts of accounting autonomous institutions, approved By order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.
As practice shows, accounting for stamped envelopes raises a lot of questions. Unfortunately, the new rules of budgetary accounting have not made any clarifications on this matter. But, based on the provisions of regulatory legal acts, the right solution can be found. This will help our material.
Are envelopes money?
Based on the analysis of the norms of clause 107 of the Instruction on budget accounting, which was approved by order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, marked envelopes should be included in monetary documents (although only stamps are named directly in the specified normative act). Consequently, envelopes with stamps pasted on them should only be at the cash desk of the institution.
Features of cash transactions
Any movement of marked envelopes is reflected in the Cash Book of the institution (f. 0504514). The basis for making entries in it are cash orders: receipt (f. 0310001) are used when envelopes are received at the cash desk and expenditure (f. 0310002) - when they are issued from the cash desk. On cash orders put the mark "Stock" and register them in the Register of incoming and outgoing cash documents (f. 0310003) separately from transactions with other funds.
Purchased marked envelopes are accepted by the cashier (including on the basis of the invoice received from the communication institutions).
Transactions with cash documents are recorded on separate sheets of the Cash Book (apart from cash transactions). However, a single continuous and sequential numbering of sheets is preserved.
Note that in accordance with the letter of the Central Bank of the Russian Federation dated August 28, 2007 No. 29-1-1-10 / 3669, the cashier of the institution must daily withdraw the cash balance in the cash register from the cash register and submit the cashier's report to the accounting department. The letter from the Bank of Russia does not say anything about monetary documents. Therefore, it can be assumed that in the absence of movement of monetary documents, the balance on them daily is not necessary to withdraw to the cashier of the institution.
Control over the correct maintenance of the Cash Book is entrusted to the chief accountant of the institution.
Remember the nuances of the transition period
Note that the current accounting procedure for monetary documents is significantly different from the one that was applied before the entry into force of Instruction No. 148n. In particular, it is now stipulated that the accounting of monetary documents is carried out together with other monetary funds and currency in the unified Cash Book of the institution (clause 3 of Appendix No. 2 of Instruction No. 148n).
Please note: Instruction No. 148n entered into force on March 17, 2009, but its effect applies to operations reflected in budget accounting from January 1, 2009.
Therefore, the Methodological Guidelines for the Transition to the New Provisions of the Instruction on Budget Accounting (sent by the letter of the Ministry of Finance of Russia dated April 10, 2009 No. 02-06-07 / 1505) set the following rules.
Firstly, it is unacceptable to reissue and correct the already formed from the beginning of the year primary documents... Secondly, when maintaining a single Cash Book, its sheets, formed before the application of the provisions of Instruction No. 148n, are not reissued.
In other words, the sheets of the "stock" Cash Book, signed, laced and numbered, filled in since January of the current year, must be stored in parallel with the main single Cash Book. And individual sheets of the unified Cash Book, reflecting the movement of monetary documents, are formed with a mark-stamp "Stock" starting from the moment the institution transitions to the new accounting rules (for example, from June 1 of this year).
Storage of cash documents ...
…v budgetary institution organized by the cashier. Marked envelopes are kept in places (rooms, safes) that meet the requirements for their safety. The cashier, as the person in charge, ensures that the receipts and issues are properly recorded.
Issuance of cash documents
The cashier transfers the marked envelopes for use to the financially responsible persons, who are entrusted with the responsibilities for registration, issuance and use of envelopes for the report.
The list of named employees is determined by the head of the institution.
In addition to cash documents, at the same time, an invoice is drawn up or transactions are recorded in the Issue Journal for the report of cash documents. It should reflect the following data:
- date of issue of monetary documents;
- surname, name, patronymic of the person to whom they are issued;
- the number of issued marked envelopes;
- the cost of issued monetary documents;
- signature upon receipt.
Grounds for writing off envelopes
Marked envelopes are usually issued for a period of no more than a month (a specific period is established in the accounting policy of the institution) on the basis of a memo issued to the head of the institution. The note indicates the required number of marked envelopes, as well as information on the debt for marked envelopes issued earlier.
After the expiry of the established period, the accountable person fills out an Advance Report (f. 0504049), in which he describes the data on the issued marked envelopes in quantitative and value terms.
The accountant recognizes expenses on monetary documents only after documentary confirmation of their sending by mail. This can be evidenced by the completed Register of sent marked envelopes, signed by the accountable person. The form of the document is not normatively approved, therefore, the institution should develop it independently and record this fact in the accounting policy.
For example, the registry might look like this:
The register is attached to the advance report drawn up by the employee and submitted to the accounting department.
The accountable person can damage the letterhead of the stamped envelope. There are no explanations for the write-off of damaged forms of monetary documents yet. Therefore, we recommend writing them off using the Act on writing off strict reporting forms (f. 0504816) or independently develop a similar form, fixing it in the accounting policy of the institution. The marked envelopes written off in this way are destroyed (incineration, crushing into parts using, for example, a shredder).
Analytical accounting
Note that analytical accounting is carried out by types of marked envelopes and their value in the Card for accounting for funds and settlements (f. 0504051). In this case, operations on the movement of marked envelopes are reflected in the Journal for other operations.
Accounting records
The costs associated with the purchase of marked envelopes are reflected in sub-article 221 "Communication services" (Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 25, 2008 No. 145n). The envelopes themselves are taken into account on account 201 05 000 “Cash documents”.
Operations with stamped envelopes are reflected by the following entries:
Debit | Credit |
|
Paid by bank transfer cost of stamped envelopes before delivery (within the framework of budgetary activities) * | 304 05 221 "Settlements on payments from the budget from financial authorities on payment of communication services " |
|
Paid by bank transfer the cost of marked envelopes before delivery (within the framework of income-generating activities) * | "Increase accounts receivable on advances issued for communication services " | "Disposal of funds of an institution from accounts" |
Marked envelopes were received at the cash desk of the institution under the invoice | "Receipts of monetary documents" |
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