How to close 109 account in 1s. Overhead costs of production of finished products, works, services
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 of manufacturing finished products, performance of works, services "and the corresponding analytical accounts 109.60, 109.70, 109.80 and 109.90.
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 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 ( wage management staff, provision of transport services for the management of the 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 the account 109 in budgetary institutions general operating expenses carried out by the following postings:
- 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. The account 109.90 is closed by writing off the costs to financial results- 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!
According to order 157n, account 109 00 "Costs for the manufacture of finished products, performance of work, services" was entered into the unified Chart of Accounts to account for operations to form the cost of finished products, work performed, services rendered, with its detailing according to the following subaccounts:
- 109 60 "Cost of finished products, works, services";
Direct costs are directly related to the cost of manufacturing a unit of finished products, performing work, rendering services.
Direct costs may include the salaries of employees involved in the creation of a single product, insurance premiums on wages, the cost of inventories required for production.
In the manufacture of one (single) type of finished product, work, services, all costs directly related to the production of finished products, performance of work, services are referred to direct costs.
Acceptance of direct costs for accounting is reflected by postings
DB 109.61.000 (211-213, 221-226, 262, 263, 271, 272, 290)
- 109 70 "Overhead costs of production of finished products, works, services"
Overhead costs (general production) are costs that cannot be directly attributed to the costs of manufacturing a specific type of product and therefore are allocated between types of products.
The distribution of overhead costs is carried out in one of the ways: in proportion to the direct costs of wages, material costs, other direct costs, the volume of proceeds from the sale of products (works, services), another indicator characterizing the results of the institution's activities. The way the overhead is allocated is set in accounting policy institutions.
Overhead costs include the cost of maintaining the entire production, training of workers employed in production, depreciation of fixed assets used in production, etc.
Acceptance of overheads for accounting is reflected by transactions
DB 109.71.000 (211-213, 221-226, 262, 263, 271, 272, 290)
Kr 302.00.730 (Analytics corresponds to the cost item), 303.00.730, 105.00.440, 104.00.410
Overhead costs are allocated to the cost price (Db 109.61 Kr 109.71), and in terms of non-distributable expenses for increasing the costs of the current period (Db 401.20 Kr 109.71)
- 109 80 "General expenses"
General operating expenses are the costs of general service and the organization of production and management of the institution.
General business expenses are allocated in the same way as overhead costs, the method of distribution is also indicated in the accounting policy.
General business expenses include the salary of a manager or other management personnel, insurance premiums for salaries, etc.
Acceptance of general business expenses for accounting is reflected by entries
DB 109.81.000 (211-213, 221-226, 262, 263, 271, 272, 290)
Kr 302.00.730 (Analytics corresponds to the cost item), 303.00.730, 105.00.440, 104.00.410
General business expenses are allocated to the prime cost (Db 109.61 Kr 109.81), and in terms of non-distributable expenses for increasing the expenses of the current period (Db 401.20 Kr 109.71). The method of distribution of general business expenses, as well as the list of non-distributable expenses, is set in the accounting policy of the institution.
- 109 90 "Costs of circulation"
Circulation costs are costs as a result of the sale and (or) promotion of goods. Circulation costs do not participate in the formation of the cost of finished products.
Acceptance of distribution costs for accounting is reflected by transactions
DB 109.91.000 (211-213, 221-226, 262, 263, 271, 272, 290)
Kr 302.00.730 (Analytics corresponds to the cost item)
Circulation costs are written off to increase the expenses of the current year
(DB 401.20 Cr 109.71).
In accordance with the above, the costs are collected on account 109.61. Acceptance of finished goods for accounting at cost is reflected by the institution by correspondence:
DB 105 37 340 "Increase in the cost of finished products - other movable property institutions ", Kr 109 61 000" The cost of finished products, works, services. "Instruction No. 157n provides for the possibility of registering finished products on the date of their release, when its actual cost is unknown, which is determined at the end of the month. In this case, the finished product is accepted to accounting for the planned (standard and planned) cost (Document "Product release").
Transactions are generated for the selected stock items with empty values for KEK and sub-account "Cost types" for account 109.61. This allows you not to be tied to the collected costs, because by the time the finished products arrive at the warehouse, they may not be fully assembled.
The turnovers formed during the month by the "Production output" documents at the planned cost will be adjusted at the end of the month, taking into account the actual costs of the production of goods and materials, by the regulatory document "Closing of production accounts".
At the end of the month, the difference between the actual cost and the planned (normative-planned) cost of finished goods produced for the given month is determined. Then the difference between unsold and sold products is determined. In accounting, the specified difference is reflected on the basis of primary accounting documents (Help (f. 0504833)) with the calculation attachment.
In terms of unsold products, the difference relates to an increase (decrease) in the balance of unsold products. If there is a positive difference, the same posting is made in the accounting as when registering the finished product (indicated above). A negative difference is recognized by reverse posting. In terms of products sold, as well as products written off as a result of natural loss, marriage, damage, shortages, etc., the difference is attributed to the financial result of the institution's current activities:
in terms of exceeding actual cost above the planned cost: DB 401 10 130 "Income from the provision of paid services", Kr 109.61.000 - as a write-off of costs for the corresponding items of expenses for the formation of the cost of finished products
in terms of the excess of the planned cost over the actual cost:
DB 109.61.000 - as the formation of costs at the cost of finished products for the corresponding items of expenses, Cr of the corresponding analytical accounts of account 0 401 20 000 "Current expenses fiscal year"
After posting the regulatory document "Closing production accounts", you can print the following reference-calculations:
- Calculation of the cost of production,
- Cost of manufactured products,
- Allocation of general production costs to production costs.
Duringfrom December 10, 2014 to January 16, 2015 more than 120 partners of 1C firm in 100 cities of Russia with the methodological support of 1C, a regular training seminar “Reporting of state and municipal institutions for 2014 with the use of 1C: Accounting of a public institution 8” http://1c.ru/news/events/event.jsp?id=818 ...
We offer you a selection of answers to questions, feedback from listeners and photo reports from this seminar.
About the seminar "Reporting of state and municipal institutions for 2014 using" 1C: Accounting of a state institution 8 "
In order to provide methodological support to the accounting services of state and municipal institutions, 1C, together with regional partners, conducts a series of seminars on the topic: "Reporting of state and municipal institutions for 2014 using" 1C: Accounting of a public institution 8 "- a massive educational event on a single program in more than 100 cities of Russia (http://1c.ru/news/events/event.jsp?id=818).
The seminar examines the features of reporting for 2014 by state, budgetary and autonomous institutions using practical examples in "1C: Accounting of a public institution 8".
The seminar will help you to qualitatively prepare for delivery annual report budgetary institutions, as well as state and autonomous institutions. At the seminar, all issues of accounting and compilation annual reporting are considered on practical examples using the program "1C: Accounting of a public institution 8" (http://v8.1c.ru/stateacc/) in accordance with regulatory documents on budget classification, accounting and reporting of state and municipal institutions.
The seminar program includes:
- Practical recommendations for preparing reports for 2014:
- activities at the end of the year
- conclusion of accounts of the current reporting year
- carrying out an inventory of balance sheet items
· Features of reporting for 2014 by state, budgetary and autonomous institutions
- Review of changes in legislation in 2014-2015
- Formation of reports using the program "1C: Accounting of a state institution 8"
- Answers to listeners' questions
Seminars by partners lasted until January 16, 2015 . According to the preliminary results, promptly received from the partners of "1C", in the regions already attended the seminar more than 5000 listeners.
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Methodological support of the seminar participants
Seminars, regardless of where they are held, are subject to the same requirements for methodological support of participants, for thematic content and completeness of disclosure of the issues under consideration. All listeners of the seminar are provided with methodological materials of the company "1C", which reflect the materials of speeches and practical examples.
The first section of the manual provides a list of normative documents and explanations, which should be guided by CU, BU and AU when maintaining accounting in 2014, as well as apply when compiling accounting and budget reporting for 2014. The second section discusses the preparatory activities for the end of the financial year that must be completed before drawing up the annual report. In the third and fourth sections, the procedure for drawing up and presenting the annual budget and accounting statements for 2014. The fifth and sixth sections are devoted to the automated preparation of annual accounting and budgetary statements using "1C: Accounting of a public institution 8" on specific practical examples. The seventh section presents a methodology for conducting routine operations at the end of 2014 |
Answers to the questions of the participants of the seminar
As practice shows, accountants of state and municipal institutions have many questions that arise in their daily work, all these questions can be answered at the seminar "Reporting of state and municipal institutions for 2014 using" 1C: Accounting of a state institution 8 "(http://1c.ru/news/events/event.jsp?id=818).
Reflection requirement land plots assigned to the institution on the basis of the right of permanent (unlimited) use, as part of non-produced assets on account 103 11 "Land - real estate of the institution" is established by paragraph 333 of the Instructions for the application of the Unified Chart of Accounts accounting approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n as amended by order of the Ministry of Finance of Russia dated 12.10.2012 No. 89n.
By letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918, Methodological Recommendations for the transition to new provisions of the instructions for the use of the Unified Chart of Accounts for State Authorities ( government agencies), organs local government, governing bodies of state extrabudgetary funds, state academies Sciences, state (municipal) institutions, approved by order of the Ministry of Finance Russian Federation of 08/29/2014 No. 89n, hereinafter - Methodological recommendations.
Clause 2.1 of the Methodological Recommendations establishes the procedure for accepting land plots for accounting as part of non-produced assets assigned to the institution on the basis of the right of permanent (unlimited) use, recorded in the balance on account 01 "Property received for use" and the corresponding accounting records. Acceptance for accounting is carried out according to the results of the inventory before the conclusion of accounts in 2014, is drawn up by the Help f. 0504833 and is reflected in the statements for 2014.
In joint letters of the Ministry of Finance and the Treasury of Russia dated December 29, 2014 No. 02-07-07 / 68726 (No. 42-7.4-05 / 2.1-824 dated December 29, 2014) and dated December 29, 2014 No. 02-07-07 / 68722 (No. 42-7.4-05 / 2.1-823 of December 29, 2014) is specified: “2.2. Acceptance for budgetary (accounting) accounting of land plots for their cadastral value(the value specified in the document for the right to use a land plot located outside the territory of the Russian Federation) is carried out with the reflection of the corresponding codes of the budget classification according to the debit of the account 000 xx xx 00 0 0000 000 1 103 11 330 "Increase in the value of land - real estate of the institution" and the credit of account 000 1 17 05010 01 0000 1 401 10 180 "Other income".
Thus, the basis for accepting land plots assigned to an institution on the basis of the right of permanent (indefinite) use to the balance sheet is the order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n.
According to clause 238 of the Instructions for the application of the Unified Chart of Accounts of Accounting, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (as amended on 29.08.2014), account 21006 "Settlements with the founder" is intended to account for settlements with the authority performing the functions and powers of the founder in relation to a state (municipal) budgetary institution, an autonomous institution. The specified instruction does not contain other information on the purpose and application of account 21006.
The draft amendments to the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, published on the website of the Ministry of Finance of Russia, hereinafter - Instruction No. 174n, discloses the purpose of account 021006000 "Settlements with the founder".
According to paragraph 116 of Instruction No. 174n in new edition“Operations for the formation of settlements with the founder are drawn up by the following accounting records:
when attached to budgetary institution the right of operational management (from authorities, state (municipal) institutions) to fixed assets, intangible assets in the amount of the book value of real estate and especially valuable movable property, assigned to a state (municipal) budgetary institution by the owner of this property or acquired by a budgetary institution at the expense of funds allocated by such an owner - on the debit of account 040110172 “Income from operations with assets” and on the credit of account 021006660 “Decrease in settlements with the founder”; ”.
According to Art. 130 of the Civil Code of the Russian Federation to real estate include land , subsoil plots and everything that is firmly connected with the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of unfinished construction.
In the program "1C: Accounting of a state institution", edition 1 and edition 2, an increase in account 4 210 06 by the value of real estate and especially valuable movable property is made by the document "Adjustment of settlements with the founder" (menu "Accounting - Routine operations completion of the reporting / tax period "of the main menu of the program, interface" Full ").
The inclusion of the balance on account 4 103 11 in the indicators of account 4 210 06 is implemented in versions 1.0.31 BGU1, 1.0.30 BGU2.
Account 210 06 "Settlements with the Founder" shall reflect the value of real estate and especially valuable movable property taken into account, assigned to a state (municipal) budgetary institution by the owner of this property or acquired by a budgetary institution at the expense of funds allocated by such an owner.
“At the expense of their own funds” - this is property according to KFO 2 “income-generating activities”. The indicators of account 210 06 do not include only property accounted for under KFO 2, acquired after changing the type of institution to "budgetary" or "autonomous" in connection with the provision of a subsidy for the fulfillment of a state (municipal) task.
In the program "1C: Accounting of a state institution 8", these operations are reflected in the document "Adjustment of settlements with the founder" (menu "Accounting - Routine operations for the end of the reporting / tax period" of the main menu of the program, interface "Full").
In the document "Adjustment of settlements with the founder" when you click the "Fill" button for each object of the CCDI, accounted for document date on accounts 2.101.10, 2.101.20, 7.101.20, the availability is checked on the date of the change in the type of institution. If the object was assigned to an institution on the date of the change in the type of institution,
· It is determined book value and depreciation on the date of the document,
Compared with the balance on accounts 2.210.06 and 2.OZI,
· Deviations are formed.
Several detailed articles on this topic are posted on the ITS budget resources, for example:
Reflection in the Balance Sheet (f. 0503730) of data on account 021006000 "Settlements with the founder" http://its.1c.ru/db/metbud81#content:5084:hdoc:_top
Why account 210.06 does not reflect the cost of the acquired especially valuable property http://its.1c.ru/db/metbud81#content:5575:hdoc:_top
The question does not indicate which KFO in question.
According to KFO 5, all expenses are unambiguously written off immediately to account 5 401 20 200.
For KFO 4 in 2014 also 4 401 20 200.
In the draft changes Instructions No. 174n expenses on a government order are written off as a decrease in income - to the account 4.401.10.180. http://minfin.ru/ru/budget/bu_gs/obs_vopr_met/
It should be noted that this provision should be applied in 2015.
According to clause 96 of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reporting on the execution of the budgets of the budgetary system of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n as amended by order to the Ministry of Finance of Russia dated December 29, 2011 No. 191n, dated October 26, 2012 No. 138n, dated 19.12.2014 No. 157n:
"In the form 0503121 for the codes of lines 160 - 270 in column 4 of the report, the following are additionally reflected in the reduction of income according to the data of the debit turnover of account 140110130" Income from the provision of paid services ":
the amount of expenses that formed the cost of work performed, services rendered on the basis of data analytical accounting in the context of the corresponding codes of KOSGU for the corresponding analytical accounts of account 010900000 "Costs for the manufacture of finished products, performance of work, services."
This provision implemented in a set of regulated reporting No. 2.0.39 of 12/30/2014 (included in version 1.0.31 BGU1, 2.0.30 BGU2) in the rules for autocomplete the report “F. 0503121, Statement of Financial Performance ".
According to the draft amendments to the Instruction on the procedure for drawing up, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n:
“In the form 0503721 for the codes of lines 160 - 269, column 5 of the report additionally reflects the expenses taken as a decrease in income in reporting period... The data are reflected in the debit turnover of account 040110100 "Income of an economic entity" (240110130, 440110180,740110130):
in correspondence with the corresponding analytical accounts of account 010960000 "Cost of finished products, works, services" (210960000, 410960000) and 010990000 "Circulation costs" (210990000, 410990000) - in the amount of expenses that formed the cost of work performed, services rendered in the context of the relevant codes sector operation classification government controlled(KOSGU). "
In the set of regulated reporting, the corresponding changes will be implemented after the approval of the changes in Order No. 33n.
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Account 401 60 "Reserves for future expenses" was introduced into the Unified chart of accounts by order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n.
According to clause 302.1 of Instruction 157n as amended on August 29, 2014, "account 401 60" Reserves for future expenses "is intended to summarize information on the state and movement of amounts reserved for the purpose of evenly including expenses on the financial result of the institution, for obligations uncertain in value and (or ) the time of execution, including the upcoming payment of vacations for actually worked hours or compensations for unused vacation, including upon dismissal, including payments for mandatory social insurance employee (employee) of the institution.
The procedure for the formation of reserves (types of formed reserves, methods of 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. "
Previously, reserves for forthcoming expenses in state and municipal institutions were objects only tax accounting on corporate income tax.
Please note that the rules for the formation of reserves in tax accounting are presented in great detail in the new book of the 1C: Accounting and Tax Consulting series - Taxation of State and Municipal Institutions. Practical examples of the organization of tax accounting in "1C: Accounting of a state institution 8". For this book see http://v8.1c.ru/metod/books/book.jsp?id=475.
To date, there is no unified methodology for calculating reserves for accounting purposes for state (municipal) institutions. Therefore, the reserve account is for the future, after the adoption of federal standards.
This year, it is necessary to reflect the 31.12.2014 reserves to those who created them for tax accounting. Budgetary and autonomous institutions have the right to form reserves for repairs and vacations.
D-t 109 61 211 (401 20 211), K-t 401 60 211 - deferred obligations to pay for holidays for actually worked time;
D-t 109 61 213 (401 20 213), K-t 401 60 213 - deferred obligations to pay holidays in terms of insurance premiums.
In the current Instruction on the Application of the Chart of Accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, hereinafter - Instruction No. 174n, it is regulated next order accounting:
"60. Acceptance of business transactions for the formation of the actual value for accounting:
in the manufacture of one (only) type of finished product, work performed, services rendered, direct costs, according to the method of inclusion in the cost, established by the institution independently or by the body exercising the functions and powers of the founder, on the basis of primary accounting documents, are reflected in accordance with the content business transaction on the debit of the corresponding accounts of analytical accounting of accounts 010960000 "The cost of finished products, works, services" (010960211 - 010960213, 010960221 - 010960226, 010960262, 010960263, 010960271, 010960272, 010960290 accounts for the analysis of the corresponding accounts 030200) commitments made"(030211730 - 030213730, 030221730, 030222730 - 030226730, 030231730 - 030234730, 030291730), 010400000" Depreciation "(010411410 - 010413410, 010415410, 010421410 - 010429410, 01043941010 - accounts from accounts (020821660 - 020826660, 020831660, 020832660, 020834660, 020891660), 030300000 "Settlements for payments to budgets" (030302730, 030303730, 030304730, 030305730, 030306730, 030307730, 030308730, 030307309730, 03033 ", 010100000" Fixed assets "in terms of commissioned fixed assets worth up to 3000 rubles inclusive, with the exception of objects of the library fund, regardless of their value;
in the manufacture of various types of finished products, work performed, services rendered, the overheads established by the method of inclusion in the cost price by the institution independently or by the body exercising the functions and powers of the founder, on the basis of primary accounting documents, are reflected in accordance with the content of the business transaction on the debit of the corresponding analytical accounts accounting for account 010970000 "Overhead costs of production of finished goods, works, services" (010970211 - 010970213, 010970221 - 010970226, 010960271, 010960272, 010960290), 0109760271, 0109670272, 0109760290 (030211730 - 030213730, 030221730, 030222730 - 030226730, 030231730 - 030234730, 030291730), 010400000 "Depreciation" (010411410 - 010413410, 010415410, 010421410 - 010429410, 010414800410 - 010 020821660 - 020826660, 020831660, 020832660, 020834660, 020891660), 030300000 "Settlements on payments to budgets" (030302730, 030305730, 030304730, 030305730, 030306730, 030307730, 030308730, 030309730, 030310730, 030311730), 030311730), 030311730 "(010521410 - 010527410, 010531410 - 010539410), 010100000" Fixed assets "(010121410 - 010128410, 010131410 - 010138410) in terms of commissioned fixed assets worth up to 3000 rubles inclusive, with the exception of library fund objects regardless of their value;".
Please note that in paragraph 60 of Instruction No. 174н as a code of the form financial security(activity) is zero. This means that regardless of the type of activity, the expenses of a budgetary institution in the manufacture of one or different types of finished products, work performed, services rendered are debit to account 0109 60 000 "Costs of manufacturing finished products, performing works, services". When only one type of product (work, services) is provided, all costs that form the cost of work, services (finished products) provided by a budgetary institution within the framework of a state (municipal) assignment are charged to account 0109 60,000.
The draft amendments to the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, published on the website of the Ministry of Finance of Russia, do not plan to change this part. http://minfin.ru/ru/budget/bu_gs/obs_vopr_met/
According to clause 281 of Instruction No. 157n as amended on August 29, 2014, account 30406 "Settlements with other creditors" is intended for accounting of settlements with creditors on transactions, on the acceptance of non-financial and financial assets for accounting, settlements on liabilities, financial results on deed of transfer(separation balance sheet) in case of reorganization through merger, merger, division, separation, when changing the type of a state institution to budgetary or autonomous, or when changing the type of a budgetary or autonomous institution to a public one, as well as settlements with creditors, the reflection of which is not provided for in other accounts of the Unified chart of accounts.
In our opinion, to reflect the temporary borrowing of materials purchased from another source for the manufacture of products, performance of work, services, with subsequent reimbursement, correspondence with account 304.06 is possible. Accounting records should be enshrined in the accounting policy of the institution.
It should be noted that the Help (f. 0503125) turnover with account 304.06 on temporary borrowing should not be reflected.
According to clause 23 of the Instruction on the procedure for drawing up, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions (approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n) in Help (f. 0503125) the reflection of data on account 304 06 is provided only "in the part accounting transactions when changing the type of state (municipal) government institutions to budgetary, autonomous institutions during the reporting period, as well as in terms of accounting transactions when changing the type of state (municipal) budgetary, autonomous institutions to government institutions during the reporting period; ".
The amounts of contract security received should be reflected according to KFO 3:
D-t 3 201 11 510, K-t 3 304 01 730
Increase in off-balance sheet 17 (KEK 510)
° Accounting for funds at the temporary disposal of a state institution http://its.1c.ru/db/metbud81#content:5912:hdoc:_top.
° Accounting for funds in temporary disposal of a budgetary institution http://its.1c.ru/db/metbud81/content/5913/hdoc/_top.
According to paragraph 34 of the Instructions on the procedure for drawing up, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, hereinafter - Instruction No. 33n, "Report on the implementation by the institution of its financial and economic activity(f. 0503737) (hereinafter for the purposes of this Instruction - the Report (f. 0503737) is drawn up by the institution ( stand-alone unit) in the context of the types of financial support (activities): the institution's own income ( view code - 2), a subsidy for the fulfillment of a state (municipal) task ( view code - 4), subsidies for other purposes ( view code - 5), budgetary investments (type code - 6), funds for compulsory health insurance (view code - 7), as of April 1, July 1, October 1, January 1 of the year following the reporting year. "
Thus, the current Instruction on the preparation of financial statements does not provide for the preparation of Form 0503737 for funds in temporary disposal (code of the type of financial security - 3).
Clause 11 of Instruction No. 33n establishes that the financial statements are submitted by the institutions to the founder for the preparation of consolidated financial statements by him and its submission to the financial body of the corresponding budget.
According to clause 37 of Instruction No. 33n, in order to disclose information on the performance indicators of the plan, taking into account more detailed (expanded) analytics on receipts (disposals), approved by the Plan of financial and economic activities (estimate of income and expenses) of the institution, by the act of the founder, the relevant financial authority additional substrings can be entered in the sections of the Report (f. 0503737).
Since the 0503737 form is consolidated at the level of the financial authority of the relevant budget, the financial authority has the right to establish a requirement to draw up a separate form for funds in temporary disposal ( financial security type code - 3).
Regulated report " F. 0503737, Report on the implementation of the FHD plan"In the program" 1C: Accounting of a public institution 8 ", revision 1 and revision 2, allows you to draw up a separate report on KFO 3.
According to clause 135 of the Instructions for the application of the Unified Chart of Accounts of Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n, hereinafter - Instruction No. 157n, account 10960 "Cost of finished products, works, services" is used to form the cost of finished products, work performed, services provided.
According to clause 122 of Instruction No. 157n, as of the date of production (as of the date of acceptance for accounting), the finished product is accepted to accounting for planned(normative-planned) cost. At the end of the month the actual cost of the finished product is determined, while the deviations of the actual cost from the planned (normative-planned) cost are related either to an increase (decrease) in the balance of unsold finished products, or in terms of sold products, products written off due to natural loss, marriage, damage, shortage etc., - to increase (decrease) the financial result of the current financial year.
Thus, within a month, the planned cost of production is written off from account 109 60, and at the end of the month it must be refined according to actual data.
Consequently, account 109 60 is not subject to scheduled closure. The balance of the account represents the costs of production of services, works, not yet accepted for accounting, or products that have not yet been handed over to the customer. The account is “closed” as the services, works are delivered to the customer, or the products are accepted for accounting.
Write-off of actual costs from account 109 60 in accordance with clause 122 of Instruction No. 157n should be carried out at the end of each month. The actual costs of works, services and products accepted for accounting are subject to write-off.
Here you need to understand that writing off costs from account 109 60 at the end of the month is not closing an account, but writing off costs for already sold products, works, services.
Therefore, in the program "1C: Accounting of a state institution 8" documents " Write-off of costs for services" and " Closing production accounts"must be entered monthly.
Read more about the accounting methodology implemented in edition 1 of the program "1C: Accounting of a public institution 8", in the article Accounting for operations to form the cost and release of finished products. http://its.1c.ru/db/metbud81#content:4552:hdoc:_top
Read more about the accounting methodology implemented in edition 2 of the program "1C: Accounting of a public institution 8", in the article Accounting for production costs. http://its.1c.ru/db/metbud81#content:5831:hdoc:_top
According to clause 44 of the Instruction on the procedure for drawing up, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions (approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n) in the section "Sources of financing the institution's funds deficit" of the Report (f. 0503737) reflected:
“Line 820 columns 5, 6, 9 reflects the sum of lines 821 and 822 in columns 5, 6, 9, respectively.
Line 821 is filled in based on data on the increase in internal settlements in terms of transactions on receipts Money when making settlements between the head office and its separate subdivision for the purpose of paying taxes and (or) centralizing funds:
in column 5 - to the personal account of the institution opened in financial authority... The data are reflected on the debit turnover of the corresponding accounts 020111000 "Institutional funds on personal accounts with the treasury body", 020113000 "Institutional funds in the treasury body in transit" in correspondence with the credit account 030404510 "Intradepartmental settlements to change (increase) cash balances". The revenue figure is reflected in positive value;
Line 822 is filled out based on data on the decrease in internal settlements in terms of transactions for transferring funds as part of settlements between the head office and its separate subdivision for the purpose of paying taxes and (or) centralizing funds:
in column 5 - from the personal account of the institution opened with the financial authority. The data are reflected on the credit turnover of the corresponding accounts 020111000 "Institutional funds from personal accounts in the treasury body" in correspondence with the debit of account 030404610 "Intradepartmental settlements for the change (decrease) in cash balances". The decrease in internal settlements is reflected in a negative value; ".
Thus, to fill in the section "Sources of financing the deficit of funds of the institution" of the Report (f. 0503737), it is not required to analyze the turnover on off-balance accounts 17 and 18.
In accordance with this procedure for filling out the Report (f. 0503737), the rule of filling in the program "1C: Accounting of a state institution 8" of the corresponding regulated report has been implemented. When filling out lines 821 and 822 of the report "F. 0503737, Report on the execution of the FHD plan", the transactions reflecting internal payments, for balance accounts:
· If account 201.11 is applied in the debit of the posting, and account 304.04 is used in the credit, then the amount is included in line 821 "increase in balances for internal settlements (CT 0 304 04 510)";
· If account 304.04 is used in the debit of the posting, and 201.11 in the credit, then the amount is included in line 822 "Decrease in balances for internal settlements (CT 0 304 04 610)".
Thus, the KEC of the purpose of payment is not analyzed when auto-filling the report "F. 0503737, Report on the execution of the FHD plan" in terms of reflecting internal settlements between the head office and separate divisions.
More details on the ITS resources (BSU support method) in the article "Which line of the Report (f. 0503737) should reflect the return of funds to the parent institution". http://its.1c.ru/db/metbud81#content:5929:hdoc:_top
According to the accounting rules (clause 18 of the Instructions for the application of the Unified Chart of Accounts of Accounting, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, hereinafter - Instruction No. 157n), correction of erroneous entries is made using the "Red Storno" method and an additional correct accounting entry.
More details - on ITS resources (BSU support method) in the article:
How to reflect in the accounting Notice of clarification of client's operations http://its.1c.ru/db/metbud81#content:4976:hdoc
On account 201.35, in accordance with clause 169 of Instruction No. 157n, various monetary documents are taken into account: paid coupons for gasoline and oils, for food, etc., paid vouchers to rest homes, sanatoriums, camp sites, received notifications for postal orders, postage stamps, envelopes with stamps and stamps state duty etc.
Accounting procedure monetary documents in the course of the institution's activities is described on the ITS resources in the section "Accounting for financial and economic transactions in the program" Accounting of a state institution 8 ":
for state institutions:
http://its.1c.ru/db/hokazen#content:1150: [email protected];
for budgetary institutions:
http://its.1c.ru/db/hobud#browse:13:-1:42:46.
for autonomous institutions:
http://its.1c.ru/db/hoavto#browse:13:-1:42:48.
Instructions for drawing up budget (accounting) statements No. 191n and No. 33n provide for the reflection of balances on account 201.35 in the Balance sheet f. 0503130 and Balance f. 0503730 respectively. At the same time, the Instructions do not contain a requirement to disclose information on account balances 201.35 in Explanatory note... The requirement for the absence of a balance or the disclosure of the reasons for its formation is also not contained in the joint letters of the Ministry of Finance and the Treasury of Russia dated December 29, 2014 No. 02-07-07 / 68726 (No. 42-7.4-05 / 2.1-824 dated December 29, 2014) and dated December 29, 2014 No. 02-07-07 / 68722 (No. 42-7.4-05 / 2.1-823 dated December 29, 2014) "" On the peculiarities of drawing up and submitting annual budget statements and consolidated financial statements of state budgetary and autonomous institutions ... for 2014 year ". http://minfin.ru/ru/budget/bu_gs/budgetotchet/
Yes everything is correct. On account 302.62, the settlements were closed, but in fact, the funds can return. Account 30 must contain address information. By the way, based on the mail report, it will be necessary to close the account 30.
Therefore, in the program "1C: Accounting of a state institution 8" on off-balance sheet account 30 "Settlements for execution monetary obligations through third parties ”, analytical accounting for counterparties has been established.
If an institution has exclusive rights to a software product, then such software product is an intangible asset and is included in the balance sheet account 102 00 " Intangible assets»Subject to the availability of duly executed documents establishing the exclusive right to the asset (clause 56 of the Instructions for the Application of the Unified Chart of Accounts for Accounting, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, hereinafter - Instruction No. 157n).
According to clause 58 of Instruction No. 157n, the accounting unit for intangible assets is an inventory item.
An inventory of intangible assets is a set of rights arising from one patent, certificate, agreement (state (municipal) contract) providing for the acquisition (alienation) in favor of the Russian Federation, a constituent entity of the Russian Federation, municipality, institutions of exclusive rights to the results of intellectual activity (for means of individualization), or in another procedure established by the legislation of the Russian Federation, intended to perform certain independent functions.
A complex object is recognized as an inventory object of intangible assets, which includes several protected results of intellectual activity (film, other audiovisual work, theater performance, multimedia product, unified technology, etc.).
The reflection in the accounting of the institution of operations related to the granting (obtaining) of rights to use the result of intellectual activity or means of individualization is carried out on the basis of licensing agreements, commercial concession agreements and other agreements concluded in accordance with the legislation of the Russian Federation.
If we are talking about a license for non-exclusive rights, then, according to clause 66 of Instruction No. 157n, intangible assets received for use by the institution (licensee) are recorded on off-balance sheet account 01 "Property received for use" at a cost determined based on the amount of remuneration established in the contract.
According to clause 37 of Instruction No. 157n "Objects of non-financial assets are accounted for in the corresponding accounts of the Unified Chart of Accounts by analytical groups of the synthetic account of the accounting object:
10 "Real estate institutions ";
20 "Particularly valuable movable property of the institution";
30 "Other movable property of the institution";
40 "Property - objects of leasing";
50 "Non-financial assets constituting the treasury" ".
According to the Unified Chart of Accounts, intangible assets are movable property. To account for movable property in the program "1C: Accounting of a state institution 8", sub-accounts 01.21, 01.22, 01.31 and 01.32 are provided, for accounting for licenses for non-exclusive rights of use software products any of the above can be used.
To highlight data on licenses for non-exclusive rights to use software products in the card of fixed assets recorded on account 01.21 (01.22, 03.31, 01.32), in the "NFA type" variable, you can specify "Intangible assets". This will allow, if necessary, to group and select in reports on account 01 data on fixed assets of the type "Intangible assets".
In version 2 of the BSU, to register the movement of licenses for non-exclusive rights to use software products on account 01, the documents "Acceptance of fixed assets (except for buildings and structures)" and "Acceptance of groups of fixed assets for accounting" with the receipt type "Receipt to account 101 ( 102, 103), 01, 02 "of the section" Fixed assets, intangible assets, normative legal acts ".
The document should indicate the type of receipt - "Receipt to account 101 (102, 103), 01, 02".
In the variable "Object" of the document, the accounting object is indicated - the element of the directory "Fixed assets, intangible assets, NLA" with the NFA type "Intangible assets", the accounting type "Fixed assets in use" and the accounting account "01.XX".
For registration of internal transfer and disposal of licenses for non-exclusive rights to use software products, the documents "Internal transfer of fixed assets", "Write-off of fixed assets", "Write-off of groups of fixed assets", "Write-off of vehicles", "Transfer of fixed assets", "Transfer of groups of fixed assets "section" Fixed assets, intangible assets, regulatory legal acts ".
In version 1 of the BSU, to register the movement of licenses for non-exclusive rights to use software products on account 01, the documents of the "Fixed assets on off-balance sheet" group are applied.
The question does not specify which primary documents we are talking about the purposes for which they are required to sign the electronic signature.
The program "1C: Accounting of a state institution 8" implements the exchange of electronic documents (ED) in a structured form, such as:
· The act of acceptance and delivery of the work performed (services rendered);
· Consignment note No. TORG-12;
· Invoice;
· Correctional invoice;
· Correction invoice.
All documents can be encrypted and signed with an electronic signature (ES). To work with ED, you can use the certificate of any Certification Center (CA) included in the network of trusted CAs of the Federal Tax Service of Russia.
The formation and signing of electronic signature receipts for payment for services, which are transferred to the IS RNiP / GIS GMP, has also been implemented.
According to paragraphs 5, 6 of Article 9 of the Law of 06.12.2011 N 402-FZ "On Accounting", the primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature. In the event that the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or a state body, at its own expense, to produce on paper copies of the primary accounting document drawn up in the form of an electronic document.
Similar provisions are contained in clause 7 of the Instructions for the Application of the Unified Chart of Accounts for Accounting (approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n as amended by order of the Ministry of Finance of Russia dated 29.08.2014 No. 89n): “Primary and consolidated accounting documents are compiled on paper or, if the subject of accounting has technical capabilities, on computer media- in the form of an electronic document using electronic signature(hereinafter referred to as an electronic document). In the latter case, the accounting entity that generated the electronic document is obliged to make copies of such documents on paper at its own expense at the written request of other participants in the facts of economic life, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office. "
That is, priority is given to the paper form of the primary document.
In "1C: Accounting of a state institution 8" any generated printed form can be saved to a file in a certain format (pdf, spreadsheet document xls, etc.).
In edition 1 "1C: Accounting of a state institution 8" there are no regular means for the formation of an electronic signature. At the same time, a file with a printed form can be signed with an ES by other means (cryptographic software) and stored in the archive, for example, in the program "1C: Document Management 8".
An electronic signature in 1C: Document Flow can be added as follows:
1. The signed file (document) is uploaded to "1C: Document Flow 8".
2. In the card of this file (document), through the command "All actions - electronic signature and encryption - Add signatures from file", you should upload the signature file (in der format).
3. The file (document) will be signed.
Thus, the use of "1C: Accounting of a state institution 8" does not limit the user in the ability to store electronic copies of documents signed with an electronic signature.
From November 16, 2014, the order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n "On Amending the Order of the Ministry of Finance of the Russian Federation No. 157n dated December 1, 2010" On Approval of the Unified Chart of Accounting Accounts for Government Bodies (State bodies), local government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application ", hereinafter - Order No. 89n.
Clause 2 of Order No. 89n established that the changes approved by this order are applied when forming indicators of accounting objects on the last day of the reporting period of 2014, unless otherwise provided accounting policies institutions. The transition to the application of accounting policies, taking into account the provisions of this order in terms of the working chart of accounts of accounting (budget) accounting of state (municipal) institutions is carried out as the organizational and technical readiness of accounting entities.
Clauses 3-4 of the Methodological Recommendations establish the procedure for transferring balances on settlement accounts to the accounts of the Working Chart of Accounts of the institution, formed taking into account the provisions of Order No. 89n, including balances on account 210 01 to accounts of group 210 10 (paragraph 8, clause 4.1 of the Methodological Recommendations ).
In Clause 3 of the Methodological Recommendations it is said that only the balances of the accounts of the accounting (budgetary) accounting should be transferred, without the transfer of turnovers. The balances should be carried over prior to the execution of operations to close the accounts of the accounting (budgetary) accounting before the preparation of the annual statements.
Thus, as of 01/01/2014, the balances are recorded on old accounts - on account 210 01, on 01/01/2015 they should be recorded on account 210 10.
In joint letters of the Ministry of Finance and the Treasury of Russia dated December 29, 2014 No. 02-07-07 / 68726 (No. 42-7.4-05 / 2.1-824 dated December 29, 2014) and dated December 29, 2014 No. 02-07-07 / 68722 (No. 42-7.4-05 / 2.1-823 dated December 29, 2014) it says: http://minfin.ru/ru/budget/bu_gs/budgetotchet/.
"2.1. Reporting indicators for 2014 are formed taking into account the provisions of the Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n "On Amendments to the Order of the Ministry of Finance of the Russian Federation No. 157n" On Approval of the Unified Chart of Accounts for Accounting state power (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application ”.
The formation of reporting indicators for 2014 is carried out taking into account the Methodological Recommendations for the transition to new provisions of the instructions for the use of the Unified Chart of Accounts for accounting for public authorities (state bodies), local governments, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal ) institutions approved by order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n (letter from the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 02-07-07/66918), (hereinafter referred to as Methodological Recommendations). "
At the same time, regarding the formation of indicators of line 331 of the Balances (f. 0503120, 0503130, 0503230, 0503320, 0503730, 0503830) this issue is not specified.
In the program "1C: Accounting of a state institution 8", the rules for autocompleting the regulated report "F. 0503130, Balance GRBS, RBS, PBS "(included in set 2.0.39, included in version 1.0.31 BGU1, 2.0.30 BGU2) provide for the formation in line 331" calculations for tax deductions for VAT (021010000) "balances both on account 210.01 and on account 210.10. Thus, when the report “F. 0503130, Balance of GRBS, RBS, PBS "in columns 3-5" At the beginning of the year "of line 331, account balance 210.01 will be formed, in columns 6-8 - account balance 210.10.
In paragraph 2 Order of the Ministry of Finance of Russia dated December 19, 2014 No. 157n lists the items in the Appendix to the order, which should be applied starting from the reporting for 2014.
Clause 2 of the Appendix deals with filling out forms. Clause 3 of the Appendix deals with changes in forms.
Filling
2.4b - f. 0503130, new name of account 209 "line 320 - account balance 020900000" Calculations for damage to property and other income ";
2.4g - f. 0503130, new account name 021001000 "line 331 - account balance 021010000" Calculations of tax deductions for VAT ";
2.4d - f. 0503130, new “line 334 - account balance 021005000“ Settlements with other debtors ”;
2.6b, - f. 0503130, new line 626 = 401.60; К / С: line 900 = line 410;
2.6 g - f. 0503130, p. 620 - 626 in gr. 4 and 7 are not filled in;
2.7 - certificate to f.0503130, in page 12 - treasury property, lines for accounts 27, 30;
2.7а - reference to f.0503130, account 01 was “(line codes 010-012,015), now“ (line codes 011, 015), for each type of property the treasury property is shown separately ”;
2.7b - reference to f.0503130, account 05 was "(line codes 050 - 052)", now "(line codes 051, 054)";
2.7c - reference to f.0503130, account 22 was "(line code 220 - 222)" became "(line code 221, 224)";
2.7g - help to f. 0503130, new page 270 "account 27" Material values issued for personal use to employees (employees) "; new page 280 “account 30“ Settlements for the fulfillment of monetary obligations through third parties ”;
2.13d - f. 0503125, in the sixth paragraph of clause 31 and further in the text “OKATO” shall be replaced by “OKTMO”;
2.35a - f. 0503121, instead of 40140 130, now 401 40 100 "Deferred income";
2.35а, - f. 0503121, expenses (pp. 160 - 270) reflect the cost of production, goods;
2.35g - l. 0503121, line 290 added line 303 to the sum of lines 291 and 292;
2.35d - f. 0503121, new line 303 = 040160200 "Provisions for future expenses";
2.35zh - f. 0503121, on page 481, account 021001560 was replaced by 021010560;
2.35z - f. 0503121, on page 482 account 021001660 was replaced with 021010660;
2.45a - f. 0503168 - presented separately for the property of the treasury;
2.49b - f. 0503173 name of account 040100000 "Financial result of an economic entity";
2.81a - f. 0503230 on line 331 account balance 021010000;
2.81b - 0503230 new "line 334 - account balance 021005000" Settlements with other debtors ";
Forms
3.1 - “In all forms of documents, the name of the classifier“ OKATO ”was replaced by the name of the classifier“ OKTMO ”;
3.4b - f. 0503120, new name of line 320 "Calculations for damage and other income (020900000)";
3.4v - f. 0503120, new name of line 331 "of which:
3.4g - f. 0503120 after page 333 added line 334 "Settlements with other debtors (021005000)";
3.4i - f. 0503120, after page 625 new page 626 "reserves for future expenses 040160000)";
3.5а - help to f. 0503120, in page 011 the word “of them” was replaced by “including”;
3.5, - help to f. 0503120, in page 012 the word “unproduced” was replaced by “treasury property”; new line 016 - "of which: treasury property"; after p. 266 lines for accounts 27, 30 (codes p. 270, 280);
3.6 - f. 0503121, after "according to OKPO" added "INN"; in gr. 3 instead of 130, now 100; after p. 292, new p. 303 = 040160200, the name "Provisions for future expenses";
3.6v - f. 050312.1 in p. 290 after the words “p. 292 "was supplemented with the words" + page 303 ";
3.9b - f. 0503130, new name of line 320 "Calculations for damage and other income (020900000)";
3.9c - f. 0503130, new designation p. 331 "of which:
calculations for tax deductions for VAT (021010000) ";
3.9i - f. 0503130, new line 626 "reserves for future expenses (040160000)";
3.10а - help to f. 0503130, in page 011 the word “of them” was replaced by “including”;
3.10 - help to f. 0503130, in page 012 the word “unproduced” was replaced by “treasury property”; new line 016 - "of which: treasury property"; after p. 266 lines for accounts 27, 30 (codes p. 270, 280);
3.18a - f. 0503173, new title p. 320 - “Calculations for damage and other income (020900000)”;
3.18b - f. 0503173, new name p. 331 "of which:
calculations for tax deductions for VAT (021010000) ";
3.18z - f. 0503173, new name p. 620 - “Financial result of an economic entity (040100000)”;
3.18i - f. 0503173, after line 625 a new line 626 "reserves for future expenses (040160000)";
3.21a - f. 0503230, new title p. 320 - “Calculations for damage and other income (020900000)”;
3.21b - f. 0503230, new name p. 331 "of which:
calculations for tax deductions for VAT (021010000) ";
3.21v - f. 0503230, after page 333 new page 334 “settlements with other debtors (0210050000);
3.21i - f. 0503230, after line 625 a new line 626 "reserves for future expenses (040160000)";
3.22а - reference to f.0503230, in page 011 the word “of them” should be replaced with “including”;
3.22, - certificate to f.0503230, in page 012 the word “unproduced” should be replaced with “treasury property”; new line 016 - "of which: treasury property"; after p. 266 lines for accounts 27, 30 (codes p. 270, 280);
3.23b - f.0503320, new name p. 320 - “Calculations for damage and other income (020900000)”;
3.23v - f.0503320 new, name page 331 "of which:
calculations for tax deductions for VAT (021010000) ";
3.23g - f.0503320 after page 333 add page 334 “settlements with other debtors (0210050000);
3.23i, - form 0503320, new line 626 on account 401 60 "reserves for future expenses (040160000)";
3.24а - reference to f.0503230, in page 011 the word “of them” was replaced by “including”;
3.24, - certificate to form 0503230, in page 012 the word “unproduced” was replaced by “treasury property”; new line 016 - "of which: treasury property"; after p. 266 new lines for accounts 27, 30 (codes p. 270, 280);
3.25 - f.0503321, after "according to OKPO" added "INN"; in group 3 instead of 130, now 100; after p. 292, a new p. 303 "Provisions for future expenses" on account 040160200;
3.28а - f.0503373, new name p. 320 - “Calculations for damage and other income (020900000)”;
3.28b - f.0503373, new name p. 331 "of which:
calculations for tax deductions for VAT (021010000) ";
3.28v - f.0503373, after page 333 there is a new page 334 “settlements with other debtors (0210050000);
3.28i, - form 0503373, new line 626 "reserves for future expenses (040160000)".
All these changes are implemented in the set of regulated reports 2.0.39, included in version 1.0.31 BGU1, 2.0.30 BGU2.
If you have any questions during the preparation of reports, we recommend that you refer to the section "Drawing up accounting (budget) regulated reporting" support method "1C: Accounting of a state institution 8" in the resources of the ITS-budget.
The section contains more than 100 articles - 95 articles according to edition 1, 12 articles according to edition 2. Since the set of regulated accounting (budget) statements is the same for both editions of standard configurations of the program, users of edition 2 can be guided by the articles on reporting in BSU1.
Having considered the issue, we came to the following conclusion:
In a budgetary institution, the accrual of reserves for future expenses in correspondence with account 0 109 00 000 must be reflected in the following order:
- for KFO "2" account 0 109 60 000 is used in correspondence with account 2 401 60 000 if reserves form the actual cost paid service(work) provided by the institution;
- for KFO "4" account 4 109 60 000 is used in correspondence with account 4 401 60 000 if the reserves form the cost of services rendered in the framework of activities to fulfill the state (municipal) task;
- for KFO "5" account 5 109 60 000 is not applied.
Rationale for the conclusion:
In accordance with clause 134 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - N 157n), account 109 00 "Costs of manufacturing finished products, performing works, services" is intended to account for operations to form the cost of finished products performed works, services rendered.
The currently applied accounting methodology does not make the use of account 109 00 dependent on the type of activity of the institution. This account must be used if a budgetary institution provides any services, performs work or manufactures finished products, including within the framework of income-generating activities (Ministry of Finance of Russia dated 02.09.2016 N 02-07-10 / 51652), activities for the implementation state (municipal) assignment.
The main purpose of account 109 00 is to form the actual cost of a service (work) and compare it with the planned (standard) cost of these services, calculate standard costs in order to analyze the effectiveness of the institution and make appropriate decisions.
Thus, in terms of the allocation of expenses incurred within the framework of activities to complete the assignment (KFO 4), as well as within the framework of income-generating activities (KFO 2), the use of account 109 00 is mandatory if specific costs form the cost of production, work or services. At the same time, a specific list of expenses that form the cost of state (municipal) services, as well as services (works) provided within the framework of income-generating activities, is determined by the budgetary institution independently and is fixed in the accounting policy.
In turn, the expenses incurred at the expense of the subsidy for the execution of the task or income-generating activities, but not forming the cost of work, services (finished products), are to be attributed to the financial result of the current financial year, i.e. to account 0 401 20 200 "Expenses of an economic entity".
In addition, subsidies for other purposes are provided to a budgetary institution in accordance with the RF BC for a specific purpose that is not directly related to the fulfillment of a given volume of state (municipal) assignments. Accordingly, in budgetary institutions, expenses whose source of financial support was subsidies for other purposes should be written off to the debit of account 5 401 20 000 (clause 153 of the Instruction approved by the Ministry of Finance of Russia dated 16.12.2010 N 174n, hereinafter - N 174n). Account 109 00 "Costs for the manufacture of finished products, performance of work, services" in relation to the costs incurred by the institution at the expense of the subsidies received for other purposes is not applied.
The general approach it is also applied when attributing expenses to a specific account when creating reserves for future expenses.
So, information on the status and movement of the amounts reserved for the purpose of evenly including expenses on the financial result of the institution, for obligations not determined by the amount and (or) execution time, is recorded on account 401 60 "Reserves for future expenses" (Instruction N 157n).
Note that current legislation no strict rule has been established with respect to the types and procedure for the formation of reserves. According to Instruction N 157n, account 401 60 may reflect, for example, such reserves as:
- for the forthcoming payment of vacations for actually worked hours or compensations for unused vacation, including upon dismissal, including payments for compulsory social insurance of an employee of the institution;
- for the forthcoming payment at the request of buyers for warranty repairs, routine maintenance in cases stipulated by the supply contract;
- expenditure obligations arising from the restructuring of the institution's activities;
- expenditure obligations contested in court and out of court;
- 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, etc.
The list of possible reserves is not closed. Specific types of reserves, methods for assessing liabilities, the frequency of accrual (adjustments) in accounting for reserves for future expenses should be determined as part of the formation of the accounting policy of the institution.
According to Instruction N 174n, the accrual of reserves is reflected in the credit of account 0 401 60 000 "Provisions for future expenses" in the context of codes of types of financial security in correspondence with accounts 0 106 00 000 "Investments in non-financial assets", 0 109 00 000 "Costs of manufacturing finished products , performance of works, services "or 0 401 20 200" Expenses of an economic entity ".
At the same time, N 174n directly provides for the posting for the accrual of the amount of the reserve for obligations arising in the framework of the consideration of claims, claims, including during pre-trial (out-of-court) consideration (in claim proceedings), namely in correspondence with account 0 401 20 200 "Expenses economic entity ". This fact is primarily due to the fact that such expenses, as a rule, are not provided for when calculating the planned cost of a service, work performed, and the attribution of costs when creating reserves for such expenses to account 109 00 can distort the cost of the corresponding service (work). At the same time, if some of these expenses were included in the formation of the planned cost of the service provided (work performed), then it is advisable to form the specified reserve using account 109 00, securing this possibility in the accounting policy of the budgetary institution.
With respect to other reserves created in a budgetary institution, no restrictions are provided for N 174n. Therefore, when choosing an offsetting account when creating a reserve, one should proceed only from general rule: whether the costs of the created reserves form the cost of the service provided (work performed) or not. A specific list of expenses that form the cost of state (municipal) services, as well as services (works) provided in the framework of income-generating activities, is determined by the budgetary institution independently and is fixed in the accounting policy.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Emelyanova Olga
Quality control of the response:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina
The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.
1) Re-grading by IFO.
In the context of the release of products and the provision of services, all operations must go through one IFO. An example of an error situation:
The figure examines the SALT account 109.61 in the context of the nomenclature and IFO.
In this situation, the document on the write-off of materials was formed according to the IFO "budget", and the document Product release - according to the IFO "dfo".
2) Re-grading by KPS.
In the context of the production of products and the provision of services, all operations must go through one KPS.
This situation is similar to point 1), only the "misgrading" arose for the KPS.
Having formed the OSV on account 109.61 in the context of the nomenclature and KPS, you can be convinced of this.
3) Re-grading by line of business.
Allocated costs and output should be recorded in the same line of business. If the areas of activity are different, then at first the document "Inventory of work in progress" does not fill in the balances, and then the document "Closing of production accounts" does not close account 109 (it only reverses the issue, that is, in the OSV account 109, the credit turnover "disappears").
An example of an erroneous situation can be seen in the SALT account 109, which is considered in the context of the Nomenclature, Lines of activity.
4) On account 109, the type of costs does not correspond to KOSGU for this account.
Handbook Cost type is needed to collect detailed information on the attributed costs of producing a product or providing a service. That is, with the help of this guide, the cost of a product or service is formed. In typical accounting, this guide looks like this:
It is possible to make additional entries in this directory, if it is necessary to form the cost in more detail. For example, for 211 KEK, make several entries "Salary of certified", "Salary of civilians", etc. At the same time, it is very important to remember that exactly the KOSGU from which the consumption occurs should be indicated in the KEC column.
When KEK on account 109 does not coincide with KEK, which is indicated by the selected cost element in the directory, an error occurs in accounting for production.
For example, in the figure, SALT on account 109.61 is considered in the context of the nomenclature, KEC and Cost element.
In this case, KEK accounts 109.61 " 272 " does not match the Cost Element "Depreciation of fixed assets and intangible assets"... At the same time, in the reference book Cost type for "Depreciation of fixed assets and intangible assets" KEK is selected 271
.
5) Self-adjustment of the chart of accounts By the client by 109.
Adding a sub-account for account 109 (or adding accounts) leads to the fact that the document "Closing production accounts" does not close account 109. In standard accounting, the account setup should be as follows:
If you need additional analytics on the production account, then before making changes to the chart of accounts, we recommend that you consult with a 1C specialist.
6) And most importantly ...
At the moment, in 1C BSU 8, production accounting is provided as follows.
Accounting for account 109 is carried out in the context of one KPS (the main KPS for this activity), regardless of those KPS from which the costs for account 109 are collected. That is, for the correspondent accounts, the KPS may differ from the KPS of account 109.
For example, in the posting you can see that the KPS of account 302.11 differs from the KPS of account 109.61, which is used for production for this type of activity.
And in the document Writing off the materials of the KPS for DT and KT is the same.
Thus, 109 account is kept on one KPS for this type of activity.