The procedure for closing accounts in 1s BGU. Separation of operations for the end of a fiscal year and inter-reporting period
In the budget (accounting) accounting of state (municipal) institutions there are a number of operations that should be reflected in the inter-reporting period. 1C experts told BUKH.1C what an inter-reporting period is, why it is necessary to distinguish inter-reporting operations in accounting and reporting, and how this is implemented in version 2 of the 1C: Accounting State Institution 8 program.
What operations require isolation inaccounting and reporting
According to the order of the Federal Treasury dated 04.12.2015 No. 339 inter-reporting period the conditional period following the additional period of the previous financial year and the conclusion of accounts of the budget (treasury) accounting is considered, which reflects the change in the incoming balances on the accounts of the budget (treasury) accounting of the current financial year and is used to reflect operations, the need for which is due to changes in regulatory legal acts Of the Russian Federation, regulating the procedure for conducting budget (treasury) accounting, or conducting reorganization measures in other Becoming Russian legislation cases.
In the budget (accounting) accounting of state (municipal) institutions there are also a number of operations that should be reflected in the inter-reporting period. It:
l transfer of balances on accounts of accounting (budget) accounting to the beginning of a financial year when amendments are made to the order regulating the application of the budget classification of the Russian Federation, in terms of changing the codes of budget classification in account numbers. For example, in connection with the application of the new edition of the Instructions on the Application of the Budget Classification of the Russian Federation from 01.01.2016, approved. by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n in terms of changing the structure of the budget classification and, consequently, account numbers of accounting (budget) accounts, as well as in the application of certain KOSGU codes by letter of the Ministry of Finance of Russia dated 02.14.2016 No. 02-07-07 / 14989 The Procedure for the formation of incoming balances on accounts of the budget (accounting) accounting as of 01.01.2016 (hereinafter referred to as the Procedure) was brought. In accordance with the Procedure: “Transfer of outgoing balances to the relevant analytical accounts of the budget accounting, formed as of 01.01.2016 taking into account operations to complete the financial year, carried out in accordance with the provisions of Article 242 of the Budget Code of the Russian Federation, to incoming balances from the corresponding analytical accounts of the budget accounting as of 01.01.2016 in the inter-reporting period. The balances recorded in the corresponding accounts of the analytical accounting, formed in the General Ledger (f. 0504072) for 2015, are subject to transfer to the corresponding accounts of the analytical accounting of the Work plan of accounts of the budget accounting of 2016 on the basis of the Certificate (f. 0504833) with the appendix of the table of correspondence of the budget codes classifications (hereinafter referred to as the CSC) and analytical accounts of budgetary accounting in force in 2015 and 2016 ”.Also, the Procedure provides accounting records for the transfer of balances on accounts of the budget (accounting) accounting in connection with a change in the application of COSGU and types of expenses of the budgets of the budget system of the Russian Federation;
- transfer of balances on accounts of the budget account to the beginning of the financial year when changes are made to the chart of accounts of accounting (budget) accounts in case of changes in the codes of accounts of the budget account (letter of the Treasury of Russia dated 16.05.2011 No. 42-7.4-05 / 8.1-333 "On the direction of Methodological recommendations on the transition to the chart of accounts of budget accounting applicable from January 1, 2011.));
- transfer of balances on accounts of the budget account to the beginning of the fiscal year when changes are made to the structure of the account number. For example, in connection with the inclusion of the section and subsection of the budget classification of expenses in letter No. 02-07-07 / 21798 of the Ministry of Finance of Russia and the Treasury of Russia No. 07-04-05 / 02-308 from 01.01.2017 in the account numbers of the Working Plan of Accounts of budgetary and autonomous institutions from 04/07/2017 clarifications on the formation of bits 1-4 numbers of accounts of accounting;
- revaluation of the value of non-financial assets (excluding precious metals and precious stones, jewelry and other valuables) (paragraph 28 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (hereinafter - Instruction No. 157n)) ;
- change in the balance sheet currency when changing the type of institution (letter of the Ministry of Finance of Russia dated 04.25.2011 No. 02-06-07 / 1546, letter of the Ministry of Finance of Russia No. 02-07-07 / 5671, Treasury of Russia No. 07-04-05 / 02-121 of 02.02 .2017);
- transfer of balances on accounts of the budget account to the beginning of the fiscal year when transferring the institution to another GRBS (RBS) regarding incoming balances (letters of the Ministry of Finance of Russia dated 03.11.2016 No. 02-06-10 / 64668, dated 07.12.2016 No. 02-07-10 / 72756, letter of the Ministry of Finance of Russia No. 02-07-07 / 5671, Treasury of Russia No. 07-04-05 / 02-121 of 02.02.2017);
- adjustment of budget accounting data in connection with a change in the accounting for business transactions.
Under inter-reporting period the period is understood upon the fact that the institution reflected in the accounts of the budget (accounting) accounting of operations to close the indicators of accounts within the framework of the completion of the reporting financial year (2010) and before the reflection on the accounts of operations of the current year (2011) (paragraph 1 of part 1 of the letter of the Ministry of Finance of Russia dated 25.04 .2011 No. 02-06-07 / 1546).
In addition to operations of the inter-reporting period, there are a number of operations that change the incoming balances of the current fiscal year, which also need to be isolated (hereinafter referred to as the operations of completion of the fiscal year):
- at the end of the financial year, the amounts of income and recognized expenses on an accrual basis reflected in the respective accounts of the financial result of the current financial year are closed to the financial result of previous reporting periods (paragraph 297 of Instruction No. 157n);
- at the end of the current financial year, turnovers on accounts reflecting an increase and decrease in assets and liabilities do not go into the accounting registers of the next financial year (paragraph 11 of Instruction No. 157n);
- at the end of the current financial year, indicators (balances) on the corresponding analytical accounts of budget allocations, limits on budgetary obligations, fulfilled monetary obligations and approved estimated (planned, forecasted) appointments for income (income), expenses (payments) of the current financial year for the next year are not transferred (paragraph 312 of Instructions No. 157n);
- at the end of the current financial year, the indicators (balances) of account 17 “Cash flows to the institution’s accounts” are not transferred to the next financial year (paragraph 365 of Instruction No. 157n), etc.
According to paragraph 7 of Instruction No. 157n, the basis for the reflection in accounting of information on assets and liabilities, as well as transactions with them, are primary accounting documents. For these operations, the primary document is the Accounting Certificate (f. 0504833).
Examples of registration of an accounting certificate (f. 0504833) are given in the letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07 / 14989. It follows from them that such operations should be reflected in the Journal of other operations (f. 0504071) for the inter-reporting period.
Separation of operations in "1C: Accounts department of a state institution 8" (rev. 2)
The program “1C: Accounting of a state institution 8” edition 2 (hereinafter - BSU2) includes functionality that allows you to separate the accounting and reporting operations of the inter-reporting period and operations of the end of the financial year.
The operations of the end of a fiscal year and inter-reporting period are divided into three groups depending on the type of inter-reporting period:
l Billing - include operations to complete the financial year (conclusion of accounts), reflected after the formation of f. 0503127 “Report on the execution of the budget of the main manager, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues” (f. 0503737 “Report on the institution's implementation of the plan of its financial and economic activities”), but before the formation of the balance sheet (f. 0503130 “Balance of the main manager, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chapters administrator, administrator of budget revenues ”, f. 0503730“ Balance of a state (municipal) institution ”).
- Technological operations - include technological operations of closing accounts, the balances of which are not transferred to the next year, - balances on off-balance accounts 17 “Cash inflows” and 18 “cash outflows”, authorization accounts for the current period of the closed year and other similar ones.
- Change currency balance - include operations reflected after the balance sheet is formed, but before the formation of incoming balances of the next year, - revaluation of non-financial assets (NFAs), transfer of outgoing balances to the analytical accounts of the next year and similar operations.
Paperwork for the operations of the end of a fiscal year and inter-reporting period
The regulatory operations for the completion of the fiscal year and operations of the inter-reporting period are executed by specialized program documents with the possibility of printing formalized printed forms (accounting statement f. 0504833 and others) - see table 1:
Table 1Registration of arbitrary operations of the inter-reporting period is possible with a universal document Operation (accounting) with the printing of form 0504833 "Accounting certificate".
In the documents of regular operations of the inter-reporting period, changing the type of period is usually not available:
- in the document Closing balance accounts at the end of the year (Fig. 1) for each generated posting, the type of inter-reporting period is set Billing;
- in documents Closing negotiable KEK accounts(fig. 2) and Closing Validation Accounts for an Ending Fiscal Year (Fig. 3) for each generated posting, the type of inter-reporting period is set Technological operations.
Fig. 1
Fig. 2
Fig. 3
In the regulatory document KPS Balance Transfer as of December 31, XX, you can indicate that the transaction should be reflected in the inter-reporting period (flag ) and select the type of this period: Change currency balance or Technological operations.In the case of the formation of the document KPS Balance Transfer due to changes in the structure of the chart of accounts (a new type of CPS, data transfer when changing budget classifiers), transactions should be reflected in the period Change currency balance. In this case, this is a change in the incoming balances of the next period, and these changes should be reflected in The journal of operations for other operations (f. 0504071) for the inter-reporting period.
If the document is not related to the formation of incoming balances of the next year, then you should choose the type of period Technological operations.
The formation of arbitrary operations with inter-reporting period
In addition to the routine operations executed by specialized documents, in “1C: Accounting of a state institution 8” edition 2 provides for the formation of arbitrary operations with their reflection in the inter-reporting period. For this in the document Operation (accounting) the opportunity to reflect the operation in the inter-reporting period if the date of the operation is the end of the year, that is, 31.12.XX (Fig. 4), is implemented.
Fig. 4
As of 31.12.XX, the flag becomes available in the document Reflect in the inter-reporting period and the ability to select the type of period: Billing, Technological operations or Change currency balance.
It should be noted that all documents of the inter-reporting period cannot be reversed.
Generation of reports and registers withaccounting and without operations inter-reporting period
Consider how the program generates reports and regulated accounting registers.
Standard accounting reports
Standard accounting reports provide data on operations:
- current period without including inter-reporting period operations;
- the current period with the inclusion of inter-reporting period operations;
- only reporting period.
All standard reports have the ability to customize the output of information by type of period (Fig. 5):
- Reporting period;
- Billing;
- Technological operations;
- Change currency balance.
Fig. 5
To do this, in the report settings on the tab Indicators set the switch to the desired position.
If the switch type of period set to position:
- Reporting period - the report reflects information for the selected reporting period, excluding the closure of balance sheets at the end of the year, other technological operations and operations to change the balance sheet currency;
- Billing - the report reflects information for the selected reporting period, taking into account the closure of balance sheets at the end of the year, but does not take into account the results of other technological operations and operations to change the balance sheet currency. That is, operations with the period type will be displayed in the report Reporting period and Billing;
- Technological operations - the report reflects information for the selected reporting period, taking into account the closure of balance accounts at the end of the year (040100000, 030405000, etc.), while also taking into account the results of other technological operations, such as closing authorization accounts for the current year, closing negotiable KEKs, but without accounting operations to change the balance sheet currency. That is, operations with the type of period will be displayed in the report Reporting period, Billing and Technological operations.
- Change currency balance - the report reflects information for the selected reporting period, taking into account operations closing balance sheet accounts, other technological operations (closing authorization accounts, closing negotiable KEKs), and also takes into account operations to change the balance sheet currency, such as transfer of balances to KPS. That is, operations with the type of period will be displayed in the report Reporting period, Billing, Technological operations and Change currency balance.
Also combining the flag Only specified period with different switch positions type of period, you can get the conclusion of separate operations for the conclusion of accounts, technological operations or operations to change the balance sheet currency.
Regulated Accounting Registers
Regulated Accounting Registers ( General ledger (f. 0504072), Journal of operations (f. 0504071) etc.) include the data of the inter-reporting period in accordance with the procedure for their formation established by regulatory documents. Thus, the regulated accounting registers are formed for the reporting period with operations of conclusion of accounts.
Consider the formation of data depending on the set in the register type of period on the example of a report General ledger (f. 0504072).
For example, in 2016, accounting for a budgetary institution reflected operations of the current (reporting) period, operations to close balance sheets of the current period (operations to conclude accounts), operations to close negotiable KEKs (technological operations), and operations to transfer balances to new KPS (operations to change the balance sheet currency). When generating a report General ledger (f. 0504072)for 2016, the report will reflect only operations of the reporting period and operations for the conclusion of accounts.
The operation to transfer balances to new KPS is inter-reporting and affects only incoming balances of the next period, therefore, it should not be reflected in the regulated reports of the current period. Therefore in General Ledger (f. 0504072) for 2016, operations are only displayed for the KPS in force in 2016.
According to paragraph 11 of Instruction No. 157n, at the end of the current financial year, the turnover of accounts reflecting an increase and decrease in assets and liabilities does not go to the accounting registers of the next financial year. Consequently, in 2016 in the registers of accounting operations for closing circulating KEKs are also not reflected.
When forming General ledger (f. 0504072) for 2017, the amounts of balances at the beginning of the year and at the beginning of the period (month, day) are displayed in accordance with the final balance for the past year. At the same time, the turnover on accounts reflecting an increase and decrease in assets and liabilities did not go over in 2017, and General ledger (f. 0504072) balances are already included for the new KPS in force in 2017.
The formation of the “Journal of other operations (f. 0504071) "for the inter-reporting period
According to the letters of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07 / 14989 and the Federal Treasury dated December 26, 2013 No. 42-7.4-05 / 2.2-866 operations of the inter-reporting period for changing balances at the beginning of the year should be reflected on the basis of primary accounting documents in Journal of other operations (f. 0504071) for the inter-reporting period. For this, in the program “1C: Accounting of a state institution 8”, edition 2, an additional The journal of operations for the formation of incoming balances of the next financial year No. 8-mo. This journal is formed on the operations of changing the balance sheet currency.
Unlike other magazines, settings Magazine number 8-mo not editable.
Magazine number 8-mo can be formed by going to the section Accounting and reporting (navigation bar command Accounting and Report Registersfurther hyperlink Operation Log (f. 0504071)) In the opened form in the requisite Journal Number should indicate 8th Journal of operations for generating incoming balances of the next financial year. In props Period By default, the last day of the current year will be set.
Form The journal of operations for the formation of incoming balances of the next financial year No. 8-mo must be approved in the accounting policies of the institution.
Closing balance accounts at the end of the year
The document is intended to perform final operations on accounts at the end of the year. The document is introduced on December 31 after registration of all operations of the year (the most recent document of the year). Add a new document. “Accounting - Regulatory operations for the completion of the reporting period - Closing balance accounts at the end of the year.”
Add a new document. Press the “Fill” button, the tabular section will be filled with accounts for which there are balances in the database. If necessary, lines can be deleted. Next, for each line, fill in the subaccount 401.30. To create postings for closing accounts, we will draw up a document.
When the document is carried out, the following postings are made on the conclusion of accounts of the current reporting year:
Write-off of income for financial result:
Dr 401.10.xxx Kit 401.30.000
Write-off of expenses for financial result:
Dt 401.30.000, Set 401.20.xxx
Closing settlement accounts with bodies providing cash services for budget execution on budget revenues
Dt 401.30.000, Kt 1.210.02.xxx
Closing settlement accounts with bodies providing cash services for budget execution of payments from the budget
Dr 1.304.05.xxx, Kit 401.30.000
At the end of the financial year, the accountant will reflect the closing operations of the budget accounting accounts and prepare annual reports. In this case, the accountant should take into account the innovations made in the Budget Code of the Russian Federation, as well as the provisions of the new Instruction on the procedure for compiling and reporting.
Finishing the fiscal year
So, according to the results of the year, institutions should complete as much as possible all the obligations that arose during this period. This is due to the fact that even if the budget funds remain on the institution’s personal accounts on the last day of the year, it will be impossible to use them in the future. Indeed, at the end of the year, settlements through the bodies of the Federal Treasury cease at a certain moment.
Budgetary institutions receive, according to the approved estimate, financing of expenses of the current financial year only during the year and transferring unused amounts to the next period is prohibited. An exception in this situation will be amounts received by institutions from entrepreneurial activity and unused as of December 31. They are credited in the same amounts to newly opened personal accounts.
Until December 31, inclusive, the Federal Treasury is obliged to pay the accepted and confirmed budgetary obligations.
This procedure for completing the financial period is annually updated by the Ministry of Finance of Russia with orders on approval of the procedure for completing budget execution for the year.
Features of annual reporting
At the end of the year, the accountant draws up budget reports on the execution of the income and expense estimates. Annual reporting differs from monthly and quarterly reporting in that its indicators are always confirmed by inventory data carried out in the prescribed manner. In addition, before compiling the budget statements, the turnovers and balances of the analytical accounting registers are compared with the turns and balances of the budget accounting accounts.
The new Instruction on the reporting procedure was approved by order of the Ministry of Finance of Russia of August 24, 2007 No. 72n. As we have already mentioned, its provisions must be applied in the preparation of the 2007 report.
In paragraph 15 of the Instruction it is said: in the columns of the budget execution balance sheet (form 0503130) “At the end of the reporting period” they show the value of assets and liabilities, the financial result as of January 1. Moreover, these data reflect, taking into account the final accounts held on December 31 at the end of the financial year. This is another feature of reporting for this year. The recipient of budget funds reflects in the reporting for the month and quarterly balance sheet data on financial results of both the current and past periods, and in the annual balance sheet only in line 670 “Financial result of past reporting periods”.
Accordingly, before preparing financial statements in accounting, special records are made on accounts to be closed on January 1. At the same time, the momentum generated during the final operations is shown in the statement of balance (form 0503110).
End of year activities
According to Article 264 of the Budget Code of the Russian Federation:
- execution of the federal budget ends December 31;
- limits on budgetary obligations expire on December 31;
- adoption of budgetary obligations after December 25 is not allowed (confirmation of budgetary obligations should be completed by the Federal Treasury on December 28);
- the accounts used to execute the federal budget (as well as other budgets of the budget system) of the year to be completed shall be closed at 24 hours on December 31.
Close accounts ...
According to paragraph 217 of the Instruction for budget accounting, the conclusion of accounts of the current financial year is reflected in the debit of accounts to be closed with a credit of account 401 03 000 “Financial result of past reporting periods”.
... on budgetary funds
Clause 225 of Instruction No. 25n determines that expense authorization accounts (for keeping records of the limits of budgetary obligations, accepted budgetary obligations, budgetary appropriations) are kept only during the financial year. The balances at the end of the financial (budget) year on the accounts for authorizing expenses for the next year also do not pass.
Based on the above, the operations of concluding budget accounting accounts will be as follows:
Contents of operation |
Debit |
Credit |
Closed settlements with the Treasury (for payments from the budget) according to the budget, as a financial result of past activities |
1304 05000 “Settlements on payments from the budget with the bodies organizing the execution of budgets” |
1401 03000 |
Written off current expenses on the executed estimate, as a result of last year (according to the corresponding code of KOSGU) |
1401 03000 “The financial result of past reporting periods” |
140101200 Institutional Expenses |
Debited and accepted (within the limits received) budgetary obligations (according to the corresponding code of KOSGU) |
1502 01000 "The adopted budgetary obligations of the current year" |
150105000 "Received limits on budgetary obligations" |
The main manager (manager) deducted the budget funds used by the recipient based on the statements of the recipients (according to the corresponding code of KOSGU) |
1401 03000 “The financial result of past reporting periods” |
1304 04000 “Internal settlements between the main managers (managers) and recipients of funds” |
Settlements are closed with the bodies organizing the execution of budgets for income received during the year to the budget |
1401 03000 “The financial result of past reporting periods” |
1 210 02 100 “Settlements with bodies organizing the execution of budgets for income received in the budget” |
Charged by the recipient budget funds used during the year (according to the corresponding code of KOSGU) |
1304 04000 |