Account 401.10 in a state institution. Including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays in the case of a legal entity

Chernobyl victims - 10/23/2019

Debit 0.104.00.410, 0.401.10.172 Credit 0.101.00.410- the liquidation of the fixed asset is reflected.

OS disassembly:

Debit 0.401.10.172 Credit 0.101.00.410- decommissioned fixed assets at their initial (book) cost;

Debit 0.104.00.410. Credit 0.401.10.172- depreciation of the dismantled fixed asset has been written off.

Simultaneously:

Debit 0.101.00.310 Credit 0.401.10.172- new objects received after dismantling (at the generated cost) were accepted for accounting;

Debit 0.401.10.172 Credit 0.104.00.410- the amount of previously accrued depreciation is taken into account

Reason: paragraph 12 of Instruction No. 174n.

3.3.12 After the completion of R&D, special equipment purchased as part of the work is transferred to the university's balance free of charge, unless otherwise provided by the terms of the contract.

Debit 0.101.00.310 Credit 0.401.10.180- objects obtained as a result of R&D are reflected in the OS.

At the same time, the balance reflects:

write-off of special equipment not returned to the customer - reduction of off-balance sheet account 12 "Special equipment for the performance of research work under contracts with customers";
write-off of objects used in the manufacture of various experimental devices (for example, installations, samples of machines and instruments, test stands), - reduction of off-balance account 13 "Experimental devices"

3.3.13 Accounting for investments in non-financial assets, if the object was acquired (created) at the expense of different KFOs:

Debit 4.106.00.000 Credit 4.304.06.730- investments in non-financial assets according to KFO 4 are accepted for accounting, if the object is acquired (created) at the expense of various sources of financial support;

Debit 0.304.06.830 Credit 0.106.00.000- investments in non-financial assets were transferred in order to accept the object for accounting in another KFO, if it is acquired (created) at the expense of different sources of financial support.
3.4. Intangible assets

3.4.1. Intangible assets made on our own are accepted for accounting on the basis of the issued document on patents (certificate) and the act of acceptance and transfer of objects of non-financial assets (form 0504101), which is stored in in electronic format in the program "1C Enterprise 8, configuration Accounting state institution", The act of acceptance of patents.

The formation of costs for intellectual property objects is carried out on the basis of an act on the expenditure of funds for the payment of patent fees.

3.4.2. Amortization of intangible assets is accrued linear way in accordance with the terms useful use.

Basis: paragraph 93 of the Instruction to the Unified Chart of Accounts No. 157n.

3.4.3. The useful life of intangible assets is established by the commission on the receipt and disposal of assets (Appendix No. 3) based on next dates:

- during which the institution will have exclusive rights to the object. This period is indicated in documents of title (patents, certificates, etc.), or it follows from the law;

- during which the institution plans to use the facility in its activities.

If it is impossible to determine the useful life for an object of intangible assets, then for the purpose of calculating depreciation it is set

equal to ten years.

Reason: article 1335 Civil Code RF, paragraph 60 of the Instruction to the Unified Chart of Accounts No. 157n.

3.4.4. Disposal of intangible assets is carried out in the cases listed in clause 65 of the Instruction to the Unified Chart of Accounts No. 157n., And simultaneous write-off book value the object, taking into account the accumulated depreciation on the basis of the act on the write-off of objects of non-financial assets (except for vehicles) (form 0504104).
3.5. Non-produced assets

Land plots assigned to an institution on the basis of the right of permanent (perpetual) use (including those located under real estate objects) are accounted for on account 4.103.11.000 "Land, immovable property of the institution".

Debit 4.103.110 Credit 4.401.10.180- the land plot was accepted for registration on the basis of the right of permanent (unlimited) use.

The basis for registration is a certificate confirming the right to use the land plot. Accounting is carried out by cadastral value on the date of adoption by accounting.

Basis: paragraphs 23, 71, 78 of the Instruction to the Unified Chart of Accounts No. 157n., Paragraph 20 of Instruction No. 174n.
3.6. Material stocks

3.6.1. Inventories include items used in the activities of the institution for a period not exceeding 12 months, regardless of their value.

Assessment of inventories in accounting is carried out at the actual cost of each unit. The inventory unit is the item number.

Basis: paragraphs 99, 100, 101 of the Instruction to the Unified Chart of Accounts No. 157n.

3.6.2. Inventories are written off at the average actual cost.

Basis: paragraph 108 of the Instruction to the Unified Chart of Accounts No. 157n.

3.6.3. The actual cost of inventories obtained as a result of repair, disassembly, disposal (liquidation), fixed assets or other property is determined based on the following factors:

their current assessed value as of the date of acceptance for accounting;
amounts paid by the institution for the delivery of inventories, bringing them to a condition suitable for use.

3.6.4. The write-off of soft inventory is carried out in accordance with the norms approved by the internal order No. 108-r of 04.12.2008. (Appendix No. 22).
3.7. Value of donated non-financial assets

Objects of non-financial assets received free of charge, as well as unaccounted for objects revealed during inspections and inventories, are taken into account at their current assessed value, determined as of the date of acceptance for accounting.

The current appraised value is determined by the commission for the receipt and disposal of assets (Appendix No. 3), based on current market prices for similar material assets.

Basis: paragraphs 25, 31 of the Instruction to the Unified Chart of Accounts No. 157n.

In cases of impossibility of documentary confirmation, the cost is determined by expert judgment. If difficulties arise in determining the current appraised value by the commission, the cost is determined by a specialized organization (appraiser) on the basis of an agreement (contract).
3.8. Institutional costs (expenses)

3.8.1. Expenses are subdivided into direct, overhead and general business expenses, with a reflection on the accounts:

0.109.61.000 "Cost finished products, works, services "

0.109.71.000 "Overhead"

0.109.81.000 "General operating expenses"

The cost price of a service (work, product) is a cost estimate of labor resources, raw materials, materials, energy of fixed assets and other costs used in the process of rendering services, works (production).

The cost of the work performed, the provision of services and the production of finished products is formed by direct, invoice and general operating expenses... Direct costs are directly related to the cost of manufacturing a unit of finished products (performance of work, rendering of services). Overhead, general business expenses are distributed in proportion to direct expenses and are charged monthly to account 0 10961 000 (by elements of KOSGU) (Appendix No. 7).

Basis: paragraphs 134-136 of the Instruction to the Unified Chart of Accounts No. 157n.

3.8.2. The cost price formed on account 0.109.61.200 is debited on a quarterly basis to financial results on income to account 0.401.10.000

The assignment of general business expenses in terms of the finished products (work performed, services rendered) not allocated to the prime cost, to the financial result of the current financial year is reflected on the basis of the Accounting Certificate (form 0504833) on the debit of the corresponding accounts analytical accounting accounts 040110100 "Income of the current financial year" and the credit of the corresponding accounts of analytical accounting of account 010980200 "General business expenses of institutions"

Basis: paragraphs 67, 153 of the Instruction to the Unified Chart of Accounts No. 157n.

3.8.3 Maintenance costs not movable property and especially valuable movable property secured by the founder or acquired at the expense of funds allocated by the founder for the acquisition of such property, the financial source of which is a subsidy for the fulfillment of a state (municipal) task, is reflected on the basis of primary (consolidated) accounting documents for the corresponding accounting objects by debit of the account 440120200 "Expenses of an economic entity" (440120223-440120226, 440120290)

All other expenses that form the cost of the service at the expense of this subsidy are recorded on account 410900000 with classification into direct, overhead and general business expenses (Appendix No. 8).

3.8.4. Expenses, the source of financial support of which is a subsidy for other purposes (donations, grants) are attributed to the financial result of the current financial year on the basis of primary (consolidated) accounting documents for the relevant transactions and accounting objects on the debit of account 040120200 "Expenses of an economic entity" (by elements of KOSGU ) (Appendix No. 8).

3.8.5. Expenses for the performance of research and development work are classified into direct and overhead. Overhead costs for performing research and development work are attributed to account 210971200 (for KOSGU elements), and then distributed in proportion to direct costs account 210961200 (for the corresponding KOSGU). General order standard of deductions for organizational and technical support for scientific and technical, innovation activities is made on the basis of the decision of the Academic Council or the order of the rector of the university in the amount stipulated by these documents for each calendar year.

3.8.6. The finished product includes publishing and printing products. The costs of manufacturing finished products are divided into direct, overhead and general business costs. Finished products are accounted for at the standard-planned cost on the basis of a monthly report, approved by the vice-rector. The sale of finished products is carried out at a negotiated cost. The products sold are written off at the standard-planned cost. Deviation of the standard-planned cost from actual cost refers in proportion to the manufactured finished products: for products sold on the side to account 240 110 130 "Income from the provision of paid services", For finished products for domestic consumption by an increase (decrease) in unsold products accounted for on account 210537000" Increase in the cost of finished products, works, services "unsold products (Appendix No. 9).
3.9. Calculations with accountable persons

3.9.1. Funds are issued on account of the statement agreed with the head. Issuance Money under the report is made by:

issue from the cash desk. In this case, payments of accountable amounts to employees are made within three working days, including the day of receipt of money at the bank;
transfers to a salary bank card.

3.9.2. The issuance of funds against the report is made to staff employees who do not have arrears for previously received amounts for which the deadline for submitting an advance report has come, on the basis of a written application containing the purpose of the advance and the period for which the advance is issued .

3.9.3. The maximum amount for the issuance of funds against a report on business expenses is set at 10,000 (ten thousand) rubles. On the basis of the order of the head, in exceptional cases the amount may be increased, but not more than the limit for cash settlements between legal entities in accordance with the instructions of the Bank of Russia.

3.9.4. Submission deadline advance reports for amounts issued on account (except for amounts issued in connection with a business trip) - 30 calendar days.

3.9.5. When sending employees of the institution to business trips on the territory of Russia, expenses for them are reimbursed in the amount established by the Procedure for the registration of business trips (Appendix No. 10). Reimbursement of expenses for business trips exceeding the amount established by the specified Procedure is made based on actual expenses at the expense of funds from income-generating activities, with the permission of the head of the institution (drawn up by an appropriate order).

3.9.6. Upon returning from a business trip, the employee must submit an advance report on the amounts spent within three working days.

3.9.7. The deadlines for reporting on the issued powers of attorney for receiving material assets are set as follows:

Within 10 calendar days from the date of receipt;

Within three working days from the date of receipt of material values.

Powers of attorney are issued to staff members with whom an agreement on full liability has been concluded (Appendix No. 11).

3.9.8. When deducting from the employee's salary the reporting amounts not returned on time, the following entries are made:

Debit 0.302.XX.830 Credit 0.304.03.730

Debit 0.304.03.830 Credit 0.304.03.830- the debt of the accountable person has been repaid

If the salary is withheld in the KFO, different from the one on which the debt is recorded, then the repayment of the debt is reflected through account 0.304.06.000 "Settlements with other creditors":

Debit 4.302.XX.830 Credit 4.304.06.730- the accountable amount withheld from the employee's salary not returned in time

Debit 2.304.06.830 Credit 2.208.XX.660- the accounts receivable of the reporting person has been reduced when deducting from the salary accrued in another KFO

Grounds: paragraphs 106, 139-140, subparagraph "b" of paragraph 3.91 of Instruction No. 174n

3.9.9. The costs of sending students to participate in events (competition, conference, festival, etc.) provided by the curriculum are compensated by the University. The order and the direction of the student are drawn up, an estimate is drawn up. Travel and hiring expenses are reimbursed living quarters, daily allowance and other expenses. At the expense of the state assignment subsidy funds are reimbursed:

travel expenses in a reserved seat carriage (including bedding), as well as other types of transport (excluding aircraft);
50% of the daily allowance guaranteed by the current regulatory legal acts for university employees (50 rubles per day);
the cost of renting a living space in the amount of not more than 550 rubles. per day.

Expenses in excess of the established norms are compensated with the permission of the rector of the university at the expense of funds from income-generating activities.

Control over the effectiveness and justification of costs is entrusted to the planning and financial management.

3.9.10 When a group of employees (students are sent on a business trip to events provided for in the curriculum), when an advance has been issued to one of them, a statement is drawn up (Appendix No. 15).

3.10. Settlements with debtors and creditors

3.10.1. Analytical accounting of settlements with suppliers (contractors) is carried out in the context of creditors.

Accounts receivable, recognized as unrealistic for collection in the manner established by the legislation of the Russian Federation, is written off to the financial result based on the data of the inventory. The debt written off from the balance sheet is reflected on the off-balance sheet account 04 "Debt of insolvent debtors" until the moment:

The expiration of the period within which the collection procedure can be resumed in accordance with the legislation of the Russian Federation (including changes property status the debtor);

Debt repayment by the counterparty: when he deposits money or repays the debt in another way that does not contradict the legislation of the Russian Federation. In this case, the debt must be restored on the balance sheet.

Accounts receivable are written off separately for each liability (debtor).

Basis: paragraphs: 339, 340 of the Instructions to the Unified Chart of Accounts No. 157n.

Accounts payable, not claimed by the creditor, for which the term limitation period expired, it is debited to the financial result based on the data of the inventory carried out. The limitation period is determined in accordance with the legislation of the Russian Federation.

Simultaneously written off from the balance sheet accounts payable reflected on off-balance sheet account 20 "Debt not claimed by creditors".

Debt write-off from off-balance sheet is carried out based on the results of the inventory of debt on the basis of the decision of the inventory commission of the institution (Appendix No. 4):

After expiration 5 years of reflection of debt on off-balance sheet accounting;

At the end of the term for a possible resumption of the debt collection procedure in accordance with current legislation;

In the presence of documents confirming the termination of the obligation in connection with the death (liquidation) of the counterparty.

Accounts payable are written off separately for each obligation (creditor).

Basis: paragraphs 371, 372 of the Instruction to the Unified Chart of Accounts No. 157n.

3.10.2. Analytical accounting of payments for benefits and other social benefits is carried out in the context of individuals - recipients of social benefits.

3.10.3. Analytical accounting of payroll calculations is carried out in the context of employees and other individuals with whom civil law contracts have been concluded

Budgetary institutions, within the framework of their activities, are engaged in the provision of services to the population (fulfillment of the municipal government order). In this regard, account No. 109.00 “Costs for the manufacture of finished products, performance of work, services” and the corresponding analytical accounts 109.60, 109.70, 109.80 and 109.90 were introduced into the unified Chart of Accounts.

109.60 Cost of finished products, works, services

It reflects direct costs that affect the cost of a particular service (work, product). The direct ones include: payroll, payment of insurance premiums, payment for materials, rent of premises, payment for transport, etc. In the program "1C: Accounting of a state institution 8" accounting is carried out with the account 109.61. Direct costs are accounted for by the following entries:

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 to form the cost of a particular service. If finances go to different services, then they are accounted for as invoices.

Account 109.60, as part of the activities for the fulfillment of the municipal assignment, is debited to account 401.20.200. The cost formed on account 109.60, provided at the expense of own income, can be written off to the debit of account 401.10.130 (clause 296 of Instruction No. 157n, 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). Fix the selected order in the accounting policy.

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

The overhead costs of 109 account in a budgetary institution are included in cases where a certain cost covers several services provided at once. Overhead costs include the same costs as in the case of direct costs: payment of wages, rent, transport, communication services, etc. The key difference is that spending cannot be attributed to a specific type of activity; it is applicable to several services at once. In the program "1C: Accounting of a state institution 8" accounting is carried out with the account 109.71. Overhead costs are accounted for by the following transactions:

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 an account 109.70:

Debit: 109.60.000
Credit: 109.70.000.

109.80 General expenses

General business expenses in account 109 in a budgetary institution can take into account various expenses aimed at paying for management activities (salaries of management personnel, provision of transport services for managing an enterprise, etc.), as well as part of the material base (office, etc.) ... In the program "1C: Accounting of a state institution 8" accounting is carried out with the account 109.81. Accounting in account 109 in budgetary institutions of general business expenses is carried out by the following entries:

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.

General expenses include the general costs of operating an enterprise that are not intended to cover the costs of a specific service. To close an account when distributing general business expenses, the following is posted:

Debit: 109.60.000
Credit: 109.80.000.

Attribute non-distributable expenses to reduce the financial result of the institution, posting:

Debit: 401.20.000
Credit: 109.80.200

109.90 Circulation costs

Postings on the 109 account in a budgetary institution should also take into account the costs related to the "distribution costs" group. These are primarily the costs incurred as a result of the sale of goods. Circulation costs do not affect the cost price. In the program "1C: Accounting of a state institution 8" accounting is carried out with the account 109.91. Accounting for distribution costs is carried out by the following entries:

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

In the activities of municipal budgetary institutions, there may not be costs at all for distribution costs, in which case there is no need to reflect them. When forming transactions on account 109 in a budgetary institution, be extremely careful. A budgetary institution that receives subsidies from the state must reflect all categories of expenses as fully and accurately as possible - this is necessary for the formation of the future budget and the amount of subsidies. Account 109.90 is closed by writing off the costs to the financial result - account 401.20, posting:

Debit: 401.20.000
Credit: 109.90.000.

Thus, we examined how accounting is kept on production accounts in accounting and how accounting is reflected in the program "1C: Accounting of a state institution 8".

Important!

Closing of production accounts must be done on a monthly basis!

To attribute the expenses to the financial result according to the instructions!

The proposed material tells about how to properly close accounts at the end of the year, how to form and determine the financial result to reflect it in the annual balance sheet of the institution and how to analyze the financial result.

At the end of the reporting year, the accounting department of the institution must mandatory:

carry out an inventory (Art. 11 of the Federal Law of 06.12.2011 No. 402-FZ (as amended on 28.12.2013) "On accounting", clause 20 of the Instructions for the application of the Unified Chart of Accounts for State Authorities ( government agencies), organs local government, governing bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (as amended on 12.10.2012; hereinafter - Instruction No. 157n);
close accounts for the current financial year;
determine the financial result.

The institution records the financial result on analytical accounts to account 401.00 "Financial result of an economic entity". The account is intended to reflect the result financial activities institutions, as well as the financial result of public law education based on the results of the execution of the corresponding budget of the budgetary system Russian Federation, estimates (financial plan economic activity) budgetary institution, an autonomous institution for the current fiscal year and for previous financial periods (paragraph 293 of Instruction No. 157n).

Before closing the accounts of the current fiscal year, it is necessary to make all calculations for taxes and fees, as well as settlements with debtors and creditors.

At the end of the year, you need to close accounts by type of activity (type of financial security), reflecting the income and expenses of the reporting period. In our case, this is the budgetary type of activity of KFO 4 (due to the receipt of subsidies for the fulfillment of a state task) and the entrepreneurial type of activity of KFO 2 (the provision of services to legal entities and individuals on a paid basis).

In this case, the balance formed at the end of the year on the corresponding accounts of account 401.20 "Expenses of the current financial year" and account 401.10 "Income of the current financial year" is debited to account 401.30 "Financial result of previous reporting periods" (paragraphs 297, 300 of Instruction No. 157n) ...

Closing accounts in accordance with the Methodological Guidelines for the Application of Forms of Primary Accounting Documents and the Formation of Accounting Registers by Government Bodies (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, state academies sciences, state (municipal) institutions, approved by the Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n (hereinafter referred to as Methodical Instructions), is reflected in the certificate (f. 0504833).

The order of reflection in accounting (budgetary) accounting of operations for closing income and expense accounts depends on the type of state (municipal or federal) institution.

Registered state institutions The closure of account 401.20 is reflected by the following entries:

Debit of account GKBK 0.401.30.000 Credit of account KRB 0.401.20 (in the context of KOSGU) - the write-off to the financial result of expenses is reflected.

The closure of account 401.10 is reflected by the posting:

The debit of the KDB (KIF) account 0.401.10 (in the context of KOSGU) Credit of the GKBK account 0.401.30.000 - the write-off to the financial result of income is reflected.

In accordance with Instruction No. 157n, the following are reflected to account 401.00 "Financial result of an economic entity":

"Income of the current financial year" - account 0.401.10.000;
"Expenses of the current financial year" - account 0.401.20.000;
"The financial result of the previous reporting periods" - account 0.401.30.000.

Budgetary institutions - recipients of budgetary funds, operations to close accounts of income and expenses are reflected in the manner prescribed for state institutions. In the accounting of a budgetary institution that receives subsidies from the budget in accordance with paragraph 1 of Art. 78.1 The Budget Code RF, these transactions are reflected as follows:

closing account 401.20:

Account debit 0.401.30.000 Credit of account 0.401.20 (in the context of KOSGU) - the write-off to the financial result of expenses is reflected (based on the reference f. 0504833);

closing account 0.401.10 (in the context of KOSGU) Credit 0.401.30.000 - the write-off to the financial result of income is reflected (based on the reference form 0504833).

Registered autonomous institutions use the following postings:

to close account 401.20:

Account debit 0.401.30.000 Credit of account 0.401.20 (in the context of codes of disposal types) - the write-off to the financial result of expenses is reflected (based on the reference f. 0504833);

to close account 401.10:

Account debit 0.401.10 (in the context of receipts type codes) Account credit 0.401.30.000 - the write-off on the financial result of income is reflected (based on the reference f. 0504833).

In the 24-26 bits of the account number, the code of the type of retirement (receipt) is indicated, corresponding to the data structure approved by the Plan of financial and economic activities of the autonomous institution (clauses 3, 184 of the Instructions for the application of the Chart of accounts for accounting of autonomous institutions, approved by the Order of the Ministry of Finance of Russia dated 23.10. 2010 No. 183n (hereinafter - Instruction No. 183n), Instruction No. 157n).

Consider an example of closing accounts at the end of the year.

Example 1

The income of the institution for the year amounted to 1,000,000 rubles, expenses - 500,000 rubles. In addition, for the year, expenses were incurred at the expense of profit in the amount of 100,000 rubles. During the year, advance payments of income tax amounted to 80,000 rubles.

During a year the following accounting entries are made:

Debit of account KDB.2.205.31.560 Credit of account KDB.2.401.10.130 - accrued income for services rendered in the amount of 1,000,000 rubles;

Debit account KRB.2.109.61.200 Credit account KRB.2.302.00.730 - reflects the costs associated with the provision of services in the amount of 500,000 rubles;

Account debit KDB.2.401.10.130 Credit of account KRB.2.109.61.200 - expenses for the formation of the actual cost of services rendered in the amount of RUB 500,000 were written off;

Debit of account KRB.2.401.20.290 Credit of account KRB 2.302.91.730 - expenses were incurred at the expense of profit in the amount of 100,000 rubles;

Debit of account KDB.2.401.10.130 Credit of account KDB.2.303.03.730 - advance payments of income tax in the amount of 80,000 rubles were charged.

At the end of the year postings are made:

The debit of the account KDB.2.401.10.130 Credit of the account KDB.2.303.03.730 - 20,000 rubles. ((1,000,000 rubles - 500,000 rubles) × 20% - 80,000 rubles) - income tax was charged;

The debit of the account KDB.2.401.10.130 Credit of the account GKBK.2.401.30.000 - 400,000 rubles. (1,000,000 rubles - 500,000 rubles - (80,000 rubles + 20,000 rubles)) - closed account 2.401.10.130;

The debit of the account GKBK.2.401.30.000 Credit of the account KRB.2.401.20.290 - 100,000 rubles. - the account is closed 2.401.20.290.

___________________

The indicators collected for the current financial year on account 304.04 "Internal settlements" (in terms of completed settlements) are debited to account 401.30 at the end of the year (clause 300 of Instruction No. 157n, clause 172 of Instruction No. 183n).

Note!

Recipients of budgetary funds, in the presence of unused funds at the end of the year, must transfer these funds to the main manager (manager).

Consider the example of closing account 4.304.04.000 and transferring the balance of unspent financing to the main manager of budgetary funds.

Example 2

The institution received from the main manager for payment during the year utilities RUB 300,000 During the year, 280,000 rubles were spent on utility bills.

During a year the accountant makes the following entries on the accounts:

Debit of account KIF.4.201.11.510 Credit of account KRB.4.304.04.223 - 300,000 rubles. - received funding to pay for utilities;

The debit of the off-balance sheet account 17 (code of the budgetary classification of expenses) is 300,000 rubles. - the receipt of funds to the institution's account is reflected;

Account debit KRB.4.401.20.223 Credit of account KRB.4.302.23.730 - 280,000 rubles. - accrued expenses for utilities;

Debit of account KRB.4.302.23.830 Credit of account KIF.4.201.11.610 - 280,000 rubles. - paid for utilities in accordance with the concluded contracts;

Credit of off-balance sheet account 18 (code of budgetary classification of expenses) - 280,000 rubles. - the outflow of funds from the institution's account is reflected.

At the end of the year the following transactions are recorded in the accounting:

Debit KRB.4.304.04.223 Credit of account KIF.4.201.11.610 - 20,000 rubles. - the amount of unused funds was transferred;

Credit account 18 (code of budgetary classification of expenses) - 20,000 rubles. - the outflow of funds from the institution's account is reflected;

The debit of the account GKBK.4.401.30.000 Credit of the account KRB.4.401.20.223 - 280,000 rubles. - closed account 4.401.20.223 ;

The debit of the account KRB.4.304.04.223 Credit of the account gKBK.4.401.30.000 - 280,000 rubles. - the account is closed 4.304.04.223.

__________________

Let's clarify what KDB, KRB, KIF are in the budget classification. The program "1C: 8.2" uses the directory of the "Budget classification" group to generate 26-bit numbers of accounts of the working chart of accounts of the institution, draw up settlement and payment documents, and also to build a hierarchical structure of budget classification in order to form budget reporting in the structure of the budget (consolidated budget list). The reference books are supplied filled in and contain the corresponding budget classifiers approved by the Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n (as amended on 11.06.2014). Thus, the classification of income (KDB) is represented by four reference books:

groups, subgroups of KDB;
articles, subarticles of the KDB;
subspecies of KDB income.

The classification of sources of financing (CIF) of the budget deficit is also presented by four reference books:

budget classification groups;
groups, subgroups of CIF;
CIF articles;
types of CIF sources.

The classification of budget expenditures (KRB) is represented by seven reference books:

chapters on budget classification;
sections, subsections of the KRB;
target articles of the KBA;
programs of targeted articles of the KBA;
subprograms of targeted articles of the KRB;
types of expenses of the KRB;
KOSGU.

Directory "Codes economic classification(KEC) "is supplied in the 1C program filled in, contains the codes of operations of the general government sector (KOSGU).

KEK is set in the account card and is stored in the information register "KOSGU accounts".

Accounting by KOSGU codes is implemented in the form of the KEK sub-account, which is attached to all balance sheet accounts.

The selection of a full 26-bit account in configuration objects is carried out on the basis of the information registers "Working accounts" and "KOSGU accounts".

KOSGU is the analytical code of the account number in the 24-26 digits of the account number in the chart of accounts of accounting of budgetary institutions.

So, income from the provision of paid services is reflected on account 2.401.10.130, here we see KOSGU 130. Other income is reflected on account 2.401.10.180 (KOSGU 180).

Expenses due to the cost of entrepreneurial activity reflected on account 2.109.61.000, where it is used in the last categories of KOSGU. For example, the costs of wages in the cost of finished products, works, services are reflected on account 2.109.61.211 (KOSGU 211).

Consider KOSGU by type of cost:

211. Wages.

212. Other payments.

213. Accruals for payments for wages.

220. Purchase of works, services,

including:

221. Communication services.

222. Transport services.

223. Utilities.

224. Rent for the use of property.

225. Works, services for the maintenance of property.

226. Other works, services.

260. Social security,

including:

262. Benefits for social assistance to the population.

263. Pensions, benefits paid by organizations of the public administration sector.

290. Other expenses.

270. Expenses on transactions with assets,

including:

271. Depreciation of fixed assets and intangible assets.

272. Expenditure of inventories.

273. Extraordinary expenses on transactions with assets.

Also, the account 0.401.20.000 in the "Financial Result" section has an analytical KOSGU. For example, "Other expenses" are reflected on account 0.401.20.290 (KOSGU 290).

In budgetary institutions, the cost of finished products, works, services is reflected on account 0.109.61.000 (in the context of KOSGU) for KFO 2 for entrepreneurial activity and for KFO 4 for budgetary activities. Expenses from profit from entrepreneurial activities (material assistance, expenses for flowers, gifts) are immediately credited to the financial result account 2.401.20.000.

In order to close accounts at the end of the year and determine the financial result, you must first write off the costs on account 0.109.61.000 (in the context of KOSGU) to account 0.401.20.000 (in terms of KOSGU) at the end of the reporting period (Fig. 1).

ACCOUNT 401.20 KFO 2	Balance at the beginning		Turnover for the period		End balance
ACCOUNT 401.20 KFO 2	debit	credit	debit	credit	debit	credit
Cost types
211. Wages
263. Pensions, benefits paid by organizations of the sector government controlled
271. Depreciation of property, plant and equipment
272. Expenditure of inventories
290. Other expenses
Total			1 218 071,12	1 218 071,12

Rice. 1. Expenses of the current year, attributed immediately to the financial result (rubles)

In the program "1C: Enterprise 8.2" select the operation "Services" → "Write-off". After that, select the filling mode "Fill by results" and press F5.

We select services (salary, payroll, utilities, transport services, property maintenance services, rent, other services, etc.), the result of filling is in a document (all services in the total amount on the account 0.109.61.00). This is how the help f. 0504833, which reflects "Write-off of costs for services and works" (Fig. 2).

Account number	KOSGU	Account number	KOSGU	Naming of expenditures	Sum
				Wage
				Vacation compensation
				Sick leave 3 days
				Benefit up to 3 years
				Special fats
				Social fear 2.9%
				Pension savings
				Traumatism
				Pension insurance
				Honey. fear. FFOMS 5.1%
				Communication services
				Other services


				Property tax
				Transport tax
				Public Utilities
				Write-off of materials
				Transport service
				Private security
				Depreciation expense
				Salary under contracts
				Honey. fear. FFOMS 5.1%
				Pension savings
				Pension insurance
				Salary under contracts
				Honey. fear. FFOMS 5.1%
				Pension insurance
				Pension savings
Total					16 083 462,42

Rice. 2. Help to the document "Write-off of costs for services and works" dated 12/31/2013 (form 0504833) for entrepreneurial activities, rubles.

So, we have formed a help f. 0504833 "Write-off of costs for services and works" at the end of the financial reporting year and we can proceed to the formation of a document for closing balance sheet accounts at the end of the year and determining the financial result. We form the form 0504833 (Fig. 3). This same form is used to close balance sheet accounts at the end of the year.

Account number	KOSGU	Account number	KOSGU	Naming of expenditures	Sum
2.401.10
				Wage
				Vacation compensation
				Sick leave 3 days
				Benefit up to 3 years
				Special fats
				Social fear. 2.9%
				Pension savings
				Traumatism
				Pension insurance
				Honey. fear. FFOMS 5.1%
				Communication services
				Other services


				Property tax
				Transport tax
				Public Utilities
				Write-off of materials
				Transport service
				Private security
				Depreciation expense
				Salary under contracts
				Honey. fear. FFOMS 5.1%
				Pension savings
				Pension insurance
				Salary under contracts
				Honey. fear. FFOMS 5.1%
				Pension insurance
				Pension savings
				other expenses
				Pensions, benefits
Total					35 647 690,96

Rice. 3. Help "Closing balance sheet accounts at the end of the year" dated December 31, 2013 (form 0504833) for entrepreneurial activities, rubles.

From this form, we determine the financial result for the entrepreneurial activity of the institution:

Account debit 2.401.10.130 Account credit 2.401.30.000 - 18 346 157.42 rubles;

Account debit 2.401.30.000 Account credit 2.401.20 (KOSGU) - 17 301 533.54 rubles.

The financial result is equal to 1,044,623.88 rubles. on entrepreneurial activity. Income tax for the reporting year - 200,000 rubles.

Hence, in annual form 0503721 "Statement of financial results of the institution" for line code 300 "Net operating result" will be reflected the amount of 844 623.88 rubles. (1,044,623.88 rubles - 200,000 rubles).

As you can see from the certificate "Closing balance sheet accounts at the end of the year" dated December 31, 2013 (f. 0504833) (Fig. 4), budget financing due to subsidies received from the main manager of budget funds, it is completely closed, in other words, subsidies have been spent to complete the state task in full, the financial result is 0:

Account number	KOSGU	Account number	KOSGU	Naming of expenditures	Sum
				Wage
				Payroll
				Communication services
				Public Utilities

				other expenses






Total					22 279 200,00

Rice. 4. Help "Closing balance sheet accounts at the end of the year" dated December 31, 2013 (f. 0504833) on budgetary activities

As you can see, budget funding from subsidies received from the main manager of budget funds is completely closed, in other words, subsidies for the fulfillment of the state task have been fully spent, the financial result is 0:

Account debit 4.401.30.000 Credit account 4.401.20 (KOSGU) - 11 139 600 rubles;

Account debit 4.304.04 (KOSGU) Account credit 4.401.30.000 - 11 139 600 rubles.

So we have considered accounting entries on closing accounts at the end of the year of state, budgetary, autonomous institutions, analyzed simple examples of closing accounts of a budgetary institution, considered the procedure for forming tables for reference 0504033 "Closing balance sheet accounts at the end of the year" in two options - for entrepreneurial and budgetary activities (due to subsidies ), and after the accounts were closed, the financial result was determined (we have a positive one, which means that income exceeded expenses).

S. S. Velizhanskaya, Deputy Chief Accountant

As part of deferred income (DBP), income received by the institution in the current, but related to the next reporting periods, is taken into account. Such income is written off gradually over the period to which it relates.

In accordance with the Instructions, the DBP may include:

Income accrued for the completed and delivered to customers certain stages of work, services that are not related to the income of the current reporting period;

Income received from livestock products (offspring, weight gain, increase in animals) and agriculture;

Income from monthly, quarterly, annual subscriptions;

Other similar income.

In our opinion, “other similar income” may include, for example, income from the provision of non-exclusive rights for intangible assets.

The accountant of the institution needs to separate income (receipts) of future periods from the amounts of advances received. So, advances are transferred towards payment for goods, works or services that will be delivered or performed in the future. Otherwise, the advance payment is refundable. At the same time, DBP is the income that, most likely, will not be returned. This is due to the fact that the institution has already fulfilled its obligations, on account of which the BPD were received (for example, transferred non-exclusive rights to intangible asset, carried out a separate stage of work).

If the cost of works (services), in payment for which “future” incomes were received, are subject to VAT, then upon their receipt the institution needs to charge its amount. In the future, it can be taken for deduction. In this case, VAT must be calculated in the same manner as when receiving advances (that is, at the estimated rates of 10/110 or 18/118).

The amount of income receivable is reflected on the credit of account 0 401 40 000 "Deferred income" (for the corresponding 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 livestock and agricultural products.

At the onset of the period to which the DBPs belong, their amount is written off. It is included in the current income of the institution and is reflected in the corresponding analytical accounts of account 0 401 10 000 "Income of the current financial year". For DBP from livestock and agricultural products, this entry is made at the end of the financial year.

Example

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

Operations related to the granting of non-exclusive rights will be reflected in the records:

Debit 2 205 30 560 Credit 2 401 40 130

RUB 120,000 - the amount of income from the provision of non-exclusive rights is reflected;

Debit 2 201 11 510 Credit 2 205 30 660

RUB 120,000 - funds were credited to pay for non-exclusive rights to the personal account of the institution.

At the end of December, an entry is made in the account:

Debit 2 401 40 130 Credit 2 401 10 130

RUB 10,000 (120,000 rubles: 12 months) - part of the DBP from the granting of non-exclusive rights has been written off, attributable to one month.

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

120,000 - 10,000 = 110,000 rubles.

Based on the materials of the reference book "Annual report of budgetary and autonomous institutions"edited by V. Vereshchaka

10 october

When maintaining accounting records of state and municipal institutions, accountants need to pay attention to some clarifications of the Ministry of Finance of Russia in the rules and in the procedure for applying accounting accounts introduced new edition Order of the Ministry of Finance of the Russian Federation of August 29, 2014 No. 89n cInstruction on the accounting of institutions, approved by Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n.

Account 101 00 "Fixed assets"- at present, according to the debit of account 101 00, all material objects of property are subject to accounting as fixed assets:

intended for repeated or permanent use on the basis of the right of operational management in the course of the institution's activities when it performs work, provides services ( used in operation);
for the implementation of state powers (functions) or for the administrative needs of the institution;
institutions in stock on the basis of the relevant organizational and administrative documents of the authorized body of the founder;
transferred for conservation for a period of more than 3 months on the basis of an order from the management of the institution;
transferred to restoration work (reconstruction, modernization, completion and additional equipment) by order of the management of the institution ( parent body) for a period of more than 12 months;
leased, free use trust management on the basis of relevant agreements and orders of the head of the institution (authorized body of the founder);
received on lease on the basis of a lease agreement, subject to the transfer of the leased property to the balance sheet of the lessee (institution).

In this way, on the debit of account 101 00 "Fixed assets" all objects of fixed assets of the institution are taken into account, for a certain time and requiring expenses for their maintenance.

With the help of separate accounting (opening of analytical accounting of the following orders), it is necessary to ensure the division of fixed assets into categories: operated and unexploited... This is due to the fact that in the category of "unexploited objects of fixed assets" the costs of their maintenance and operation in the economic case at the planning stage is not allowed. It should also be remembered that the category "unexploited items of fixed assets" must be confirmed supporting documents... In the opposite case, in the absence of relevant documents, the financial control bodies have the right to interpret as ineffective use of fixed assets in the activities of the institution.

The new version of clause 38 of Instruction No. 157n clarifies the procedure for the formation of documents related to the procedure of conservation (de-conservation) of an item of fixed assets for a period of more than 3 months. This procedure is subject to execution by the primary accounting document - the Act on the conservation (de-conservation) of fixed assets, containing information about the accounting object (name, inventory number object, its initial (book) value, the amount of accrued depreciation), as well as information about the reasons for conservation and the period of conservation. At the same time, an item of fixed assets, which is on conservation, continues to be listed on the corresponding balance accounts of the working chart of accounts of the institution as an item of fixed assets. Reflection of the preservation (de-preservation) of an object of fixed assets for a period of more than 3 months is reflected by making an entry on the preservation (de-preservation) of the object in the Inventory card of the accounting object, without reflecting on the corresponding accounts of analytical accounting of account 010100000 "Fixed assets".

When accepting objects of fixed assets for accounting, attention should be paid to the new paragraph 8 of clause 45 of Instruction No. 157n, which emphasizes that separate rooms buildings with different functional purpose, as well as being independent objects of property rights, are accounted for as independent inventory items of fixed assets. The situation of the road (technical means of organizing traffic, including road signs, fences, markings, guides, traffic lights, automated traffic control systems, lighting networks, landscaping and small architectural forms) is taken into account as part of the road, unless otherwise established by the procedure for maintaining the register property of the relevant public law entity.

The new version of clause 27 of Instruction No. 157n emphasizes that the results of the repair of an object of fixed assets, not changing its value(including the replacement of elements in a complex object of fixed assets) are subject to reflection in the accounting register - the Inventory card of the corresponding fixed asset object by making entries about the changes made, without reflection on the accounting accounts.

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

retirement of fixed assets- i.e. seizure of that part of the property of this institution that is active and can be used in the future in the activities of other institutions,
thereby bring in the future economic benefits these institutions;
decommissioning of fixed assets- i.e. decommissioning of that part of the institution's property that cannot be further exploited by it due to its unsuitability. In these cases, it is necessary to take into account the availability of relevant documents and technical opinions on the unsatisfactory technical condition of these fixed assets. Documents are drawn up through the authorized bodies of the founder for property management of budgetary property (department, committee, division, etc.). On the basis of documents duly executed in accordance with the established procedure, mandatory disposal of decommissioned fixed assets is carried out.

Account 103 00 "Non-produced assets"- in accordance with the new version of clause 71 of Instruction No. 157n on the debit of account 103 11 "Land", all state and municipal institutions must at the cadastral value fix the right of permanent (indefinite) use of land plots (including those located under real estate) on the basis of the document ( evidence).

Insofar as land tax, paid by all state and municipal institutions is recognized as expenditure obligations, the justification of which is covered for state institutions at the expense of budget estimates - limits budget commitments, for budgetary and autonomous institutions at the expense of the plan of financial and economic activities - subsidies for other purposes, therefore land as an asset, institutions must be debit-accounted for 103 11 "Earth" at the cadastral value. At the same time, at present, in order to form a reliable annual report for 2014, it is necessary to make the following adjustment in accounting based on the issued Certificate f. 0504833:

in 2014 must be taken on the balance sheet at the cadastral value in the following correspondence:

* for state institutions:

* for budgetary and autonomous institutions:

land plots received by the institution on the basis of the Certificate for the right of operational management earlier before January 1, 2014 and accepted for off-balance accounting on account 01 "Property received for use" is necessary before drawing up annual balance(f.0503130, f. 0503730) for 2014 to transfer to balance accounting in next order:
close off-balance sheet land plots"Minus" account 01 "Property received for use";
open balance accounting of land plots on account 103 11 "Land":

* for state institutions in correspondence of accounts:

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

* for budgetary and autonomous institutions in correspondence of accounts:

Debit 4 103 11 330 Credit 4 210 06 660

In order to reliably disclose information on land plots on the balance sheet of institutions, it is necessary at the end of the year to revise the cadastral (market) value of land plots, thereby fixing the right to additional funding from the budget.

At the end of 2014 after the submission of the annual report for accounting purposes to all state and municipal institutions should be clarified:

if the land plots are demarcated, but not transferred for the right of operational management of institutions, then these land plots must be recorded on the balance sheet of the authorized bodies of the founder (KUI, etc.) on account 108 51 "Real estate that makes up the treasury";
if the land plots are delimited, not transferred to the right of operational management to institutions, but leased on the basis of agreements, then these land plots must be recorded on the balance sheet of the authorized bodies of the founder (KUI, etc.) on account 108 51 "Real estate that constitutes the treasury";
if the land plots are located on the basis of the Certificate for the right to free use of designated, budgetary and autonomous institutions, then they must be recorded on the balance sheet of these institutions on account 10311 "Land".

Account 106 01 "Investments in fixed assets" the methodology of budgetary investments in capital investments of institutions is being refined. Account 106 01 "Investments in fixed assets" takes into account the costs of capital investments and is a collection and calculation account that collects all costs associated with capital investments and forms the initial (inventory) value of the fixed asset object for the purpose of accepting 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 property object, since there are no property rights to the fixed asset object.

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

by delegating authority to the customer(unitary enterprises). In this case, the customer - a unitary enterprise is obliged to keep accounting records of the execution of budget investments in accordance with the Instruction on budget accounting No. 162n;
in-house institutions... At the same time, financing capital investments in real estate fixed assets carried out for budget and autonomous institutions in the form of subsidies for the purpose of making capital investments (18th category code 6). In this case, budgetary and autonomous institutions perform the functions of the customer.

If the powers of the customer capital construction is carried out by a state institution, then funding by the budget is made either at the expense of the limits of budgetary obligations or at the expense of budgetary appropriations (18th category code 1).

In the event that a government institution transfers a completed construction of a property to a budgetary or autonomous institution, account 106 01 "Investments in fixed assets" is closed and the budget and autonomous institution in the form of property to account 101 10 "Fixed assets - real estate of the institution".

In this way, in this situation, the capital construction of the real estate object is carried out by one legal entity (state institution - the customer), and another legal entity (budgetary or autonomous institution) receives the right to use this property. In this situation, it is necessary to pay attention to the execution of documents for the capital construction of a real estate object and on the transfer of capital investments and take into account the following:

availability of a document for capital construction in the form of a tripartite Agreement between the customer, developer and 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 the Acceptance and Transfer Certificate of the object of fixed assets in the assessment of the volume of completed capital construction work. In this case, it is necessary to transfer certified copies of the primary accounting documents confirming the costs of capital construction of the property.

Objects of completed construction can be transferred by a budgetary and autonomous institution acting as a customer to the treasury of the corresponding budget, and then this object can be transferred to the right of operational management of institutions according to the following scheme of accounting accounts:

Budgetary (autonomous) institution - customer

account 106 01

Property Management Committee (Treasury)

score 108 51

State, budgetary, autonomous institution

score 101 10

The Property Management Committee is empowered to make a decision on behalf of the owner (founder) on the transfer of the operational management right to the property of budgetary property. It should be borne in mind that the withdrawal of the right of operational management of property from one institution and the acquisition of the right of operational management of this property by another institution should be recorded in the accounting records of these institutions in one reporting period.

State registration of an immovable property (Certificate) is not a document that gives rise to the right of operational management of property of budgetary property. It should be borne in mind that the right to operational management of property is confirmed by the corresponding entry in the property register, carried out by the Property Management Committee and brought before the establishment by the authorized body exercising the functions and powers of the founder in the form of a formalized Notice (f. 0504805).

It should be borne in mind that the obligation to register property did not always exist ( the federal law"O state registration rights to real estate and transactions with it "has been in effect since 1997), therefore, unregistered property acquired by an institution before the entry into force of this law can be accounted for under account 101 10" Fixed assets of an institution's real estate "without registration.

Since January 1, 2014 appeared new form subsidies capital investment subsidies provided to budgetary and autonomous institutions for the acquisition of real estate and for the implementation of capital investments in capital construction projects.

According to Directions for Use Budget classification in the Russian Federation (order of the RF Ministry of Finance dated 01.07.2013 No. 65n), subsidies for capital investments are used by budgetary and autonomous institutions in the following directions:

for the purchase of real estate objects;
for the implementation of capital construction of real estate objects.

In this way, the costs associated with the reconstruction of immovable property, as well as with their completion should be covered by this form of subsidy. However, use subsidies for capital investments in the acquisition of movable property is unacceptable, since the acquisition of movable property is carried out at the expense of a subsidy for financial security fulfillment of the state (municipal) task, otherwise the non-target orientation of this subsidy will be recognized.

The new version of clause 27 of Instruction No. 157n specifies that actual investments in fixed assets in the amount of costs for their modernization, additional equipment, reconstruction (including with elements of restoration), technical re-equipment, are reflected in the accounting of the organization exercising the powers of the recipient of budget funds. After the completion of these procedures, capital investments in fixed assets are transferred to the asset's balance-holder in order to refer them to an increase in the initial (book) value of the objects.

It is unacceptable to carry out the reconstruction of buildings - objects of non-state ownership, which are varend budgetary and autonomous institutions at the expense of subsidies for the implementation of capital investments. At the same time, the reconstruction of rented buildings by budgetary and autonomous institutions is allowed, but subject to further compensation by the lessor of the costs incurred by these institutions for reconstruction water reporting period... Renovation of rented buildings by budgetary 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 "Settlements on advances issued" specifies the application in accounting in the following areas:

this account is opened only on the basis of purchase agreements;
ensures the right to participate in tenders of counterparties.

In this way, when the institution transfers funds in the form of an advance payment on the basis of a purchase agreement with a counterparty, together with the opening of account 206 00 "Settlements on advances issued", the right to participate in the counterparty's tender in the form of a bank guarantee is recorded on off-balance sheet account 10 "Securing the fulfillment of obligations". The bank guarantee is written off from account 10 "Securing the fulfillment of obligations" after passing the quotation for purchases. Until the procurement contract is completed, bank guarantee continues to be listed on account 10 "Securing the fulfillment of obligations".

State, budgetary and autonomous institutions wishing to participate in one or another tender related to procurement pay security for the fulfillment of obligations by the type of expense code 290 for the participation of institutions for the execution of the contract. If, for some reason, the advance payment is returned by the counterparty who has not fulfilled the contract, then the security for the fulfillment of obligations is returned (restoration of cash expenses under the contract and security).

The new version of paragraph 235 of Instruction No. 157n expands the load of application accounts 210 05 "Settlements with other debtors", which should be used to account for settlements with debtors:

on the operations of the institution providing security for applications for participation in a tender or a closed auction, security for the execution of a contract (agreement), other security payments, deposits;
to reflect in the accounting by the administrators the income of the budgets of settlements for the taxes, fees, and other payments expected to be received, the obligation to pay which, in accordance with the current legislation of the Russian Federation, is considered fulfilled;
to reflect settlements under contracts of order ( agency agreements), treaties (agreements) with the participation of international financial institutions;
on other transactions arising in the course of the institution's activities and not provided for reflection on other accounting accounts of the Unified Chart of Accounts.

In this way, at present, account 210 05 "Settlements with other debtors" can be used not only for the purposes of accounting for transactions on the income side (for example, reimbursement of utility bills by tenants), but for transactions on the expenditure side (for example, reimbursement by the Fund social insurance sick leave payment).

It should be borne in mind that the use of this account is possible within the framework of the formation accounting policies institutions, taking into account the requirements of the legislation of the Russian Federation, bodies performing the functions and powers of the founder through the establishment of an additional grouping of settlements with other debtors as part of the Working Chart of Accounts, that is, additional analytical codes of accounting account numbers.

In accordance with the new version of clause 220 of Instruction No. 157n account 209 00 gets a new name "Calculations for damage and other income" and additional load. Currently, this account is used not only to record settlements for identified shortages, theft of funds and other valuables, losses from damage to material assets and damage to the property of an institution subject to compensation by guilty persons in the manner established by the Russian Federation, but also in calculations:

on the amounts owed by dismissed employees to the institution for unworked vacation days before the end of the working year, on account of which he has already received an annual paid vacation;
on the amounts of advance payments to be reimbursed by counterparties in the event of termination, including by a court decision, of state (municipal) agreements (contracts), other agreements (agreements) for which payments were previously made by the institution;
on the amount of debt of accountable persons not returned in time (not withheld from wages), including in the event of challenging the deductions;
on the amount of damage to be reimbursed by a court decision in the form of compensation for costs associated with legal proceedings (payment of legal costs);
settlements for other damages, as well as other income arising in the course of the economic activity of the institution, not reflected in the accounts of settlements 20500 "Settlements for income".

When determining the amount of damage caused by shortages, thefts, one should proceed from the current replacement cost material assets on the day the damage was discovered, which is understood as the amount of money required to restore the specified assets.

In this regard, clause 221 will clarify the grouping of calculations for damage and other income by income groups and analytical groups of the synthetic account of the accounting object in the following order:

30 "Calculations for compensation of costs";

40 "Calculations on the amounts of compulsory withdrawal";

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

80 "Settlements for other income".

In this case, the calculations on other income arising from the economic activity of the institution, not reflected in the accounts of settlements 20500 "Settlements for income" are accounted for in the account containing the analytical code of the group of synthetic account 80 "Settlements for other income" and the corresponding analytical code for the type of synthetic account of financial assets.

In this way, budgetary and autonomous institutions in the formation of a plan of financial and economic activities (hereinafter - PFHD) and accounting in the revenue side within the framework of income-generating activities, the following should be considered:

income-generating activities are activities aimed at continually generating income that are recognized functional income (as a rule, code KOSGU 130, but possibly code 120) associated with the articular activities of the institution are planned (projected) income, in the form of expected (potential) income. These incomes must be approved by the PFHD of the institution (for example, in educational institutions, all income from the provision of educational services, in medical institutions- income from rendering medical services etc.). Functional income is accounted for on an accrual basis. 205 00 "Calculations by income" (Debit 2 205 30 560 Credit 2 401 10 130);
income received from business operations of the institution and not related to the activities of the institution , for the sake of which the institution was created by the founder, and those related to settlements for damage to property and other income (for example, fines, sale of assets, reimbursement of expenses, sale of products created by students in labor lessons in an educational institution, etc.) are recognized unpredictable income... Therefore, these receipts do not create expenditure obligations, and they should not be taken into account when forming the PFHD of the institution, since they are not an object of planning. In accordance with the new methodology, these incomes are subject to accounting for account 209 80 "Settlements for other income" .

Account 401 40 "Deferred income" is used to account for the amounts of income accrued (received) in the reporting period, but related to future reporting periods. Currently, this account, in accordance with clause 301 of the new edition of Instruction No. 157n, is also applied in the following order:

when reflecting income from the sale of treasury property, if the contract provides for payment by installments on the basis of transfer of ownership of the object after the completion of settlements;
when reflecting income under agreements on the provision of subsidies in the next financial year (years following the reporting year), including for other purposes;
when reflecting subsidies for capital investments in capital construction objects of state (municipal) property and the acquisition of real estate objects in state (municipal) ownership;
when reflecting income under contracts (agreements) on the provision of grants;
on reflection other similar income.

In this way, currently account 401 40 "Deferred income" must be used to reflect the right to receive budget subsidies by budgetary and autonomous institutions.

The right of recipients of budget subsidies is fixed in the Agreement on the procedure and conditions for the provision of subsidies for financial support of the fulfillment of the state (municipal) task for the provision of state (municipal) services, thereby the founder (budget) assumes the obligation to cover the costs of the provision of state (municipal) services in accordance with the task approved by him. In turn, the recipient of subsidies (budgetary and autonomous institution) agrees to the state (municipal) financial control carried out by the founder through the analysis of their accounting statements... At the same time, under the subsidies approved in the annual volume, it is necessary to accrue subsidies in the accounting records of the budgetary and autonomous institution, thereby securing the obligation of the founder (budget) to provide them with subsidies in the following order:

if the Agreement is concluded (signed) in the current period (December) under the state (municipal) task and the amount of financial support (subsidies) for the next financial year or in the first days of January of the current financial year, then by the last day of December of the reporting year (2014) calculation of subsidies ( Debit 4 205 80 560 Credit 4 401 40 180 );
reflect the balances as of January 1, 2015 on the accounts of 205 80 assets and 401 40 liabilities in the balance sheet (form 0504730).

It must be borne in mind that even if, in fact, the subsidy for financial support for the fulfillment of the state (municipal) task in corresponding period did not enter, then the possibility of acceptance monetary obligations associated with the acquisition of assets and other economic needs, i.e., temporary accounts payable are allowed due to non-receipt of subsidies.

Clause 302.1 of the new edition of Instruction No. 157n introduced a new account 401 60 "Reserves forthcoming expenses» in order to accrue future expenses and reflect the deferred obligations of the institution. The mechanism for reserving forthcoming expenses makes it possible to form a real financial result of the activities of institutions. With this mechanism, the monetary obligations of the institution not accepted, since these are deferred obligations... On this account, transactions arising from the adoption of another obligation (transactions, events, transactions that have or are likely to have an impact on financial position institutions, financial result of its activities and (or) cash flow):

the upcoming payment of vacations for actually worked time or compensation for unused vacation, including upon dismissal, including payments for compulsory social insurance of an employee (employee) of the institution;
upcoming payment at the request of buyers for warranty repairs, routine maintenance in cases stipulated by the supply contract;
other similar pending payments;
arising by virtue of the legislation of the Russian Federation on when deciding to restructure the activities of an institution, including the creation, change of the structure (composition) separate subdivisions establishment and (or) changing the types of activities of the institution, as well as when deciding on the reorganization or liquidation of the institution;
arising from claims and claims based on the results of the facts of economic life, including within the framework of pre-trial (out-of-court) consideration of claims, in the amount of penalties (penalties) presented to the institution, other compensations for damages (losses), including those arising from the terms of civil agreements (contracts);
arising in the event of claims (claims) to public education: on compensation for harm caused to an individual or legal entity as a result of illegal actions (inaction) of state bodies or officials of these bodies, including as a result of the issuance of acts of state authorities that do not comply with the law or otherwise legal act, as well as the expected legal costs (costs), in the event of claims (claims) presented to the institution in accordance with the legislation of the Russian Federation, other similar expected costs;
for the obligations of the institution arising from the facts of economic activity (transactions, operations), on the accrual of which exists on reporting date uncertainty in their size due to the lack of primary accounting documents;
for other obligations that are not determined by the amount and (or) the time of execution, in the cases provided for by the act of the institution, adopted in the formation of its accounting policy.

At the same time, the procedure for the formation of reserves (types of formed reserves, methods for assessing liabilities, the date of recognition in accounting, etc.) is established by the institution as part of the formation of an accounting policy. The provision should only be used to cover those costs for which the provision was originally created. Recognition of expenses for which a reserve for future expenses has been formed is carried out at the expense of the amount of the created reserve.

In this way, in the liabilities of the balance sheet of a budgetary and autonomous institution, information on account 40160 "Reserves for future expenses" is disclosed, and in the asset of the balance sheet information on account 201 11 (21) "Funds of the institution on personal accounts" is disclosed as collateral.

A financial feasibility study of some management decisions should be taken into account at the planning stage of the institution's activities through the accrual of the following reserves in the accounting in the prescribed manner:

reserve for liabilities and deferred liabilities (for example, for the future procedure of reorganization of the institution). In this case, the forthcoming costs associated with the reorganization procedure are foreseen (forecast) and all social payments(benefits) based on the decision taken by the founder. Thus, on account 401 60 "Reserves for future expenses", the procedure for reorganizing the institution is assessed and at the time of the decision on the reorganization, the risk is fixed;
reserve for the payment of vacations to employees of the institution for the purpose of calculating payment for the next vacation, as well as future compensation for unused vacation when employees are dismissed. The purpose of creating this reserve: the amount of unused holidays of previous years must be justified and declared to the budget. Otherwise, upon dismissal of employees of the institution, compensation for unused vacation of previous years can significantly reduce the wage fund of the institution of the current period. In this way, it is necessary, as of January 1, to create a wage fund for previous years in the form of a reserve for vacation pay in order to calculate future compensation for unused vacation when employees of the institution are dismissed.

Account 401 60 "Provisions for future expenses" reserves the amount of compensatory payments for unused leave upon dismissal of employees, and also fixes the right to annual paid leave in the form of a monthly accrual of a vacation reserve for current expenses of the institution.

In order to create a reserve for the payment of vacations without fail all institutions need as of 1 January 2015 calculate the amount of compensation for unused vacations of previous years and the average salary for vacations in 2015. This business transaction in accounting it is subject to reflection on the expenses of the institution in the following order:

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

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

Credit 0 401 60 211, 213

As of January 1, 2015 in the balance sheet of budgetary and autonomous institutions (f. 0504730) it is necessary to show the credit balance of account 401 60 "Reserves for future expenses".

In this way, the creation of a reserve for the payment of vacations, including compensation for unused vacations, is the need to fix the risks of economic activities of institutions. In this case, the method of calculating the reserve for the payment of vacations is established independently by the institution within the framework of the accounting policy adopted by it.

The use of the reserve for the payment of regular vacations and for calculating compensation for unused vacation when dismissing employees during the financial year is reflected in the accounting in the following order:

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

reserve for expenditure obligations in contested cases in courts , since the obligation for legal claims against legal entities should be created (planned) not at the time of its execution. In accounting, this operation is reflected in the following order:
accrual of provision:

Debit 0 401 20 290 Credit 0 401 60 290

use of the reserve:

Debit 0 401 60 290 Credit 0 302 91 730;

reserve for compensation for damage caused to an individual including legal costs, state fee etc. Reflection in the accounting of the transaction related to this reserve is made in the same way for the reserve for expenditure obligations in contested cases in the courts;
provision for the costs of disposal of property of the institution is created at the time of acquisition of property and is used, for example, in the liquidation of fixed assets, in the burial of materials consumed in medical institutions, etc.

When creating this reserve, the problem arises in the assessment of the reserve for the disposal of property, therefore, if necessary, this reserve should be indexed and adjusted at the end of the year.

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

accrual of a reserve at the time of acquisition of property for initial cost fixed assets and material reserves:

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

use of the reserve for the disposal of property at the time of its disposal from the register:

Debit 0 401 60 226 Credit 0 302 26 730

at the end of the financial year, an adjustment (indexation) was made towards an increase in the reserve for the disposal of property:

Debit 0 401 10 171 Credit 0 401 60 226

If necessary, budgetary 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 remuneration for service inventions, etc.).

Account 502 00 Commitments assumed» at present, this account is used for the purpose of accounting by institutions of budgetary obligations accepted by state institutions at the expense of budget estimates and by budgetary (autonomous) institutions of obligations assumed at the expense of PFHD (account 502 11), as well as financial obligations assumed by institutions to legal and individuals(account 502 12). At present, the adoption of budgetary (planned) obligations under account 502 11 "Commitments Accepted" should be carried out at the stage of concluding agreements (contracts) with counterparties. Acceptance of monetary obligations under account 502 12 "Accepted monetary obligations" is carried out at the stage of execution of agreements (contracts). In this regard, the new edition of clause 319 of Instruction No. 157n introduces a grouping of adopted ( taken ) by the institution of obligations containing the corresponding analytical code of the synthetic account group and the corresponding analytical codes:

1 "Commitments assumed";

2 "Committed monetary obligations";

7 "Commitments assumed";

9 "Deferred Liabilities".

From January 1, 2015, the adoption of budgetary obligations by state institutions, budgetary and autonomous institutions of planned obligations under account 502 11 "Commitments Accepted" should be carried out at the time of the announcement of the tender, quotations, i.e. before the conclusion of agreements (contracts) related to transactions.

In this way, tenders and quotations announced by institutions are recognized as deferred liabilities and are subject to accounting on account 502 11 "Liabilities Accepted", as well as disclosure of this information in the statements of institutions (f. 0503128, f. 0503738).

Account 504 10 "Estimated (planned, forecast) appointments" at present, it should be used not only by budgetary and autonomous institutions in order to account for the amounts approved for the corresponding financial year of planned assignments for revenues (receipts) and expenses (payments), but also by state institutions in order to maintain a cash plan and forecast budget revenues.

The new version of clause 324 of Instruction No. 157n provides for the use of this account in the following order:

for the accounting by institutions of the amounts approved for the corresponding financial year of the estimated (planned) appointments for income (receipts), expenses (payments);
to account for the amounts of changes made to the indicators of estimated (planned, forecast) appointments, approved in the prescribed manner;
for the administrators of budget revenues to take into account data on forecast (planned) indicators of budget revenues for the corresponding financial year (their changes).

In this way, account 504 10 "Estimated (planned, forecast) appointments" should be used in accounting:

- budgetary and autonomous institutions on the credit turnover of account 504 10 when reflecting the planned assignments of income (receipts) in an annual volume in accordance with the approved Plan of financial and economic activities of the institution;

- state institutions on the credit turnover of account 504 10, the forecast assignments for budget revenues should be reflected.

The new edition of Instruction No. 157n clarifies the use of the following off-balance accounts in the accounting of institutions:

Account 03 "Forms strict accountability» can also be used to record sanatorium vouchers. It is also emphasized that under certain conditions, strict reporting forms can be developed and approved as part of the formation of an accounting policy by an institution independently.

Account 04 "Written off debt of insolvent debtors"- another term for writing off this debt in the event of liquidation of the debtor is being specified. Also, this account records the debt to the budget, established by the chief administrator of budget revenues. In accordance with the new version of clause 339 of Instruction No. 157n, the write-off of debt from off-balance sheet accounting is carried out on the basis of the decision of the institution's commission on the receipt and disposal of assets in the event that there are documents confirming the termination of the obligation by the death (liquidation) of the debtor, as well as upon the end of the period of possible renewal of the collection procedure debt, in accordance with the current legislation of the Russian Federation.

Account 09 "Spare parts for vehicles issued to replace worn out"- the procedure for writing off spare parts recorded on this account is being clarified. The new edition of clause 349 of Instruction No. 157n specifies that upon disposal vehicle spare parts installed on it and recorded on the off-balance sheet account are written off from the off-balance sheet account.

In accordance with the new version of clause 365, 367 of Instruction No. 157n of accounts 17 "Receipts of funds to the accounts of the institution", 18 "Disposals of funds from the accounts of the institution" should be opened to all analytical accounts of account 201 00 "Funds of the institution" including to accounts 201 03 "Institutional funds in transit", 201 34 "Cashier" .

It should be borne in mind that the information of account 17 "Receipt of funds to the accounts of the institution" reveals the need for these balances of funds.

In accordance with the new edition of clauses 381, 383 of Instruction No. 157n of account 25 "Property transferred for paid use (lease)", 26 "Property transferred for free use" should be used in the accounting of authorized government bodies, self-government bodies (Committee , Department of Property Management of Budgetary Property).

In the absence of information on the value of these fixed assets, the property is subject to accounting in the amount of lease payments.

The revision of Instruction No. 157n introduced a new off-balance sheet account 27 " Material values issued for the public use to employees (employees) ", which is designed to account for property issued by the institution for personal use to employees for the performance of their official (official) duties, in order to ensure control over its safety, intended use and movement.

Acceptance of property objects for accounting is carried out on the basis of the primary accounting document at the book value.

Retirement of property items from off-balance sheet accounting is carried out on the basis of the primary accounting document at the cost at which the items were previously accepted for off-balance sheet accounting.

Introduced a new off-balance sheet account 30 "Settlements for the fulfillment of monetary obligations through third parties", which is intended for accounting of settlements for the fulfillment of monetary obligations through third parties (when paying pensions, benefits through branches of the Russian Post, payment agents).

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

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