How to keep track of budgetary obligations in 1s. We organize the correct accounting of the assumed obligations
1. Placing an order for the supply of products, performance of work, provision of services
When announcing a tender procedure on the basis of a notice of a tender, tendering, request for quotations, it is necessary to create a new element of the directory "Contracts and other grounds for the emergence of obligations"(menu "Calculations") for the estimated amount of the future agreement (contract). The amount of the agreement (contract) as a result of competitive procedures may change. (fig. 1)
Information about the counterparty (supplier) is not specified, because tender procedures have not yet been completed, the winner (supplier) has not yet been determined. (Fig. 2)
At the time of placing the notice of the tender procedure, an obligation is registered at the initial (maximum) price of the agreement (contract). According to the contract created in the program, Funding Commitment Schedule(tab Financing plan / Terms, amounts), (Fig. 3)
The Schedule of financing the obligation indicates the maximum price of the agreement (contract), the term of performance. The tabular section contains data on the payment period, KFO, KPS, KEC, the subject of the contract (nomenclature), quantity, price and amount.
By the button "Enter based on" a document is created Commitment made- for budgetary and autonomous institutions and "Budget Commitment Accepted"- for state institutions. (fig. 4)
Fig. 4
The type of operation in the created document must be selected "Commitment Accepted (Tender Procedures)", fig. 5
This document will be completely filled out on the basis of the Schedule, it will only be necessary to fill in the data on the personal account on the tab "Requisites of the obligation". This document indicates the initial (maximum) price of the agreement (contract).
Competitive procedures are the process of identifying the winner for the provision of services and the supply of goods. Such procedures may be completed with the identification of a winner, or competitive procedures may have ended without a winner. In turn, if the winner is determined, then two options are possible here: the initial (maximum) price of the agreement (contract) remained the same, or the auction ended in savings (price reduction). Let's consider all the options.
Fig. 5
2. Acceptance of a commitment based on the results of the competitive procedure
After the end of the tender procedure, we return to the document “Agreement” (notification) that we have created. We fill in all the data that became known after the conclusion of the agreement (contract): the name of the supplier (counterparty), the type of obligation (agreement, No., date), (Fig. 6)
Fig. 6
If, as a result of competitive procedures, the contract price does not change, then on the basis of the amended contract (we filled in the data about the supplier and the contract), enter the document "Commitment Accepted" with the operation type "Commitment to Completion of the Competitive Procedures". We do not change the schedule.
If, based on the results of the tender procedures, the contract is concluded with savings, open the contract by clicking "Change the schedule of financing the obligation" by the date of signing the contract, changes are made to the Schedule. In the new document, in the column "Changes", the amount of the change is entered with a minus sign. (fig. 7)
Fig. 7
After making changes to the contract, the document "Commitment Accepted" is introduced with the operation type "Commitment Acceptance upon Completion of Tender Procedures". (fig. 8)
To reflect the amount of savings that resulted from the competitive procedures, on the basis of the agreement, another document “Commitment Accepted” is introduced with the operation type “Savings based on the results of competitive procedures”. (fig. 9)
If, as a result of the competitive procedures, the winner is not identified and the competitive procedures are completed by refusal to conclude an agreement, it is necessary to return to the agreement card, change Financing liabilities schedule... In the new document, in the Changes column, enter data on the amount and quantity with a minus sign so that the values of the schedule are reset to zero. After making changes to the Schedule, enter the committed commitment with the transaction type "Commitment Accepted (Tender Procedures")... On a bookmark the amount of the liability the amount with a "minus" will be automatically filled in. All data will be removed.
According to the Order of the Ministry of Finance of Russia No. 52n dated March 30, 2015, the accounting of transactions on the assumed obligations is kept in the Register of obligations under form 0504064 ( Accounting - Regulated registers accounting ) Fig. 11
Fig. 11
This article is devoted to the topic of keeping records of data on monetary obligations in the program "1C: Accounting of a state institution 8". In this topic, we will consider the features of maintaining such accounting, including cases of re-registration and changes in the volume of obligations, and also talk about how to create accounting registers in this program.
Accounting for accepted monetary obligations
1C: Entrepreneur 8
The program "1C: Entrepreneur 8" - was created for accounting and reporting by individual entrepreneurs SP, PE, PBOUL. The program allows you to keep the Book of Records of Income and Expenses and business transactions individual entrepreneurs who are payers of income tax individuals(Personal income tax).
1C: Enterprise 8 Licenses.
If you need to work with the 1C program on more than one computer (it can be a local network), as well as when working in one 1C database, it becomes necessary to buy 1C licenses. 1C licenses are additional keys for protecting 1C programs, which are purchased separately and give the right to use it on several computers.
At the beginning of 2014 in part budget financing a restriction on the amount of purchases under direct contracts of up to 100 thousand rubles came into force. And at the beginning of 2015, a new concept “assumed obligations” appeared in the accounting of state institutions. This concept implies that the institution accepts obligations for the amount of the future contract or agreement. A notice is posted in the Unified Information Network indicating the amount available, as well as the subject of the contract (agreement). And, initially, the exact amount and the supplier are unknown, but the accountant is obliged to take obligations before the placement. In this article, we will consider the entire algorithm for working with the assumed obligations in the 1C: BSU program 8 ed. 2.0.
To register the assumed obligations, as in the case of direct contracts, we begin the work by creating new elements in the directory "Agreement or other basis for the emergence of obligations":
We choose the type of contract - "With a supplier":
As with direct contracts, you need to check the box "Accounting for the subject of the contract":
After setting this flag, the field "Concluded by the results of tender procedures" will become available for editing:
When you check the box in this field, the form changes, the obligatory field “Counterparty” disappears (because the competitive procedures imply the presence of several participants and the supplier who will become the winner is unknown in advance). Additional fields for setting flags also appear:
Note only the requisite "Concluded on the basis of the results of competitive procedures."
After that, we fill out the document in the usual way. The type of obligation (primary document), select "Notice":
After saving the contract, we take obligations by creating on the basis of the document "Registration of obligations and information under contracts":
We fill in the document with the necessary data for the initial maximum amount, which is indicated in the notice to the auction (the "Counterparty" requisite must be left blank, since the counterparty is unknown at the time of posting the message about the auction):
Please note that the commitment type is automatically Commitment Assigned.
Let's go to the " Accounting transaction", Choose typical operation"Registration of obligations", we remove the flag from the requisite "Budget data with details by KOSGU":
After the document is posted, the following transactions are formed for the assumed obligations:
This completes the preparatory operations of the accountant for the competitive procedures.
In general, competitive procedures are the process of identifying a winner for the provision of services or the supply of goods with a maximum amount limitation. Therefore, such procedures can have two outcomes: the winner is determined or the competitive procedures are completed without a winner. In turn, if the winner is determined, then two options can be envisaged: the winner is determined for the entire initial maximum amount, or the competitive procedures are ended with savings (the final amount is less than the initial maximum amount).
Let's take a look at everything in order. possible options.
After the end of the competitive procedures, we begin the registration of the result. To do this, refer to the contract that was created before the publication of the notice. Let's open the element for modification:
Set the flag in the position "Competitive procedures completed":
Now we will consider different options for the end of trading.
1. Competitive procedures have been completed with the determination of the winner.
We set the switch in the requisite "Conclusion of the contract" (means that as a result of competitive procedures, the winner has been determined). After setting the switch, the form changes, additional fields become available for filling on it:
In the "Counterparty" attribute, select or create a new item of the "Contractors" catalog. In the requisite "Type of obligation" we change the type of the primary document to "Contract" (since the amount and the supplier of services or goods are already known):
We indicate the date of the contract:
We save the element, then register it on the basis of a contract of obligation:
It is not a new document that is formed, but the existing one is corrected; the column "Changes" appears in the tabular section of the document. This column is necessary to reflect the savings (if the amount of the contract with the supplier is less than the declared initial maximum amount):
If the contract is concluded with savings, in the "Changes" column in the "Amount" line, the amount of savings is written with a "minus" sign (the amount in the last column is recalculated by the program):
When conducting, the document generates the following account movements:
If the contract was concluded for the entire initial maximum amount, the column must be left unchanged (empty).
2. And the second option for the end of the auction - the winner has not been determined, or the auction was not held.
We will also refer to the contract that was created before the publication of the notice, and open the element for modification. In the form, set the flag in the requisite "Tender procedures completed" and the switch in the requisite "Withdrawal from the contract":
It is also necessary to register obligations on the basis:
When the obligation is formed with the outcome of the auction without determining the winner in the column "Changes", the quantity and amount of the position are automatically reversed.
After this document is posted, the following transactions are generated:
The entire amount of the assumed obligations is canceled.
The article discusses all possible options for the outcome of trades, shows the algorithm for registering obligations, formed the necessary chain of documents.
To date, the Ministry of Finance of Russia has obliged enterprises to conduct accounting in the 1c system. For this, a package of documents has been developed, which is necessary for accounting for budget obligations. In accounting, there are concepts of primary and secondary documentation.
In order to conduct any transactions with funds, an application for cash expense is drawn up (forms 0531801 and 0531851). Another document is added to it to carry out the necessary actions with cash in cash. In order to issue an operation to pay money for the supply of material resources, as well as for payment for the work done. The document indicates the relevant details that confirm the creation of a monetary obligation.If it is necessary to make a payment with advance payments, which are stipulated in the clauses of the state contract related to the acceptance of goods, the provision of services, and monetary obligations that relate to the payment of the lease, then it is not necessary to indicate the settlement accounts in the documents for payment in the Application.
In this case, in order to confirm transactions with money, the person to whom they are transferred is obliged to submit reports to the Federal Treasury, or its representative office. Together with the application, a contract for the provision of public services is presented. this is a supporting document.
These documents include:
- If it comes on the delivery of goods, then such a document is a bill of lading and a conclusion;
- In the case of receiving or transmitting operations - a statement of invoice;
- Conclusion on the services performed;
- Invoice;
- Sheet for execution, order from the court.
The following may not be obligatory for presentation:
- Accountable means such as salary;
- Social payments to the population;
- Documents for the provision of budgetary investments;
- Subsidies to legal entities;
The instructions on the use of EASB provide clarifications as to what amount to account for the excess for the expense report should be reflected in the accounts, it is recognized as a monetary obligation accepted by this person.
Cash transactions in relation to payments wages, scholarships are carried out on the basis of calculations, calculations, and orders of the head, according to the date indicated in them.
Source: konsultaciya-yurista-onlain.ru
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In the last issue of the journal *, we considered the provisions governing the accounting procedure for monetary obligations state (municipal) institutions. From this article you will learn how to keep records of these obligations in 1C: Accounting state institution 8 ", including when changing their volume and re-registration, as well as how to create accounting registers in the program.
Accounting for accepted monetary obligations
In the program "1C: Accounting of a state institution 8" accounting of monetary obligations is kept on the accounts:
- 502.12 "Committed monetary obligations for the current fiscal year»;
- 502.22 "Monetary obligations assumed for the first year following the current one (for the next financial year)";
- 502.32 "Monetary obligations assumed for the second year following the current one (for the first year following the next)";
- 502.42 "Monetary obligations assumed for the second year following the next".
According to the Instructions for the application of the IPSAS on accounts 502.12, 502.22, 502.32, 502.42, maintenance analytical accounting in the context commitments made(by subconto Commitments assumed type Directory), types of expenses (by subconto KEC type Reference Codes economic classification(KEC)) and personal accounts (by subconto Sections of personal accounts type Directory), as well as by types financial security activity (KFO) and classification criteria of accounts (KPS) according to the structure of the working chart of accounts of the institution.
For accounts, the number of the journal of operations "9" is set. This means that transaction journal number 9 will be set in account transactions, and account transactions will be reflected in Authorization Journal No. 9.
Registration of monetary obligations
In the program "1C: Accounting of a State Institution 8", the document .
The document can be entered both independently and on the basis of documents:
- Purchase of materials (on the way);
- Purchase of materials;
- Buying an OS (on the way);
- Purchase of fixed assets, intangible assets;
- Purchase of ABOs;
- Advance payment to the accountable person;
- Reflection of salaries in the accounting;
- Third-party company services;
- Acceptance of fixed assets from account 107 to account 106;
- Import customs declaration.
When entering on the basis, most of the details are filled in automatically from the document-basis. The props are also automatically filled in Base, which indicates the corresponding document-basis.
It only remains to indicate Personal account and Personal account section, which will reflect the cash disposal on the fulfillment of the monetary obligation (Fig. 1).
Rice. 1
Thus, if the fact of receipt of goods, works, services is registered in the program, then the document "Accepted monetary obligation" can be entered on the basis of receipt documents.
Also accounting records on acceptance of monetary obligations can be formed when carrying out the above documents, which register the receipt of goods, works, services.
The method of registering monetary obligations is to generate automatically or not transactions or documents Committed monetary obligation- set in Accounting parameter settings(menu Accounting - Setting up accounting parameters, interface Full) on the tab Entering den. commitments.
Note! If according to the corresponding obligation (the element of the Contracts and other grounds for the emergence of obligations) a monetary obligation (TO) for the amount of the advance has already been registered, then in an automatically generated document Committed monetary obligation the amount should be reduced by the amount of DOs in advance.
To register a monetary obligation in the amount of an advance provided under the terms of the contract, as well as in other cases, a document Committed monetary obligation introduced independently.
When entering a new document Monetary commitment accepted Document date is set equal to the working date of the program, it can be changed. Document Number assigned automatically when you record a document.
Institution- the institution that made the commitment is indicated.
If accounting is carried out in a cut Sources of financial support (balances), for the formation of transactions, you must specify the type Source of financial security (IFO).
The document provides for the execution of one operation - Acceptance of a monetary obligation for the current year... In accordance with it, the corresponding accounts are indicated, which will be reflected in the entries generated when the document is posted:
- Debit account - 502.11 "Liabilities assumed for the current financial year";
- Credit account - 502.12 "Committed monetary obligations for the current financial year".
The document should indicate the details of the primary document - the grounds for accepting a monetary obligation and the amount of the obligation in the context of types of expenses (Fig. 2).
Rice. 2
As noted above, in the program "1C: Accounting of a state institution 8" on account 502.12 "Monetary obligations assumed for the current financial year", as well as on account 502.11 "Commitments assumed for the current financial year" subconto Sections of personal accounts type Directory). This allows you to track the entire chain of execution of the estimate (FHD plan) from the delivered LBS (approved estimate, planned assignments) to the cash payment.
Therefore, in the document Committed monetary obligation should indicate Personal account and Personal account section, which will reflect the cash disposal on the fulfillment of the monetary obligation.
The table indicates:
- KFO- select the code of the financial security of the obligation;
- Personal account section- select the section of the personal account for which the assumed obligation is taken into account;
- KPS, KEK- specify codes budget classification and KOSGU, for which the obligation is accepted;
- Agreement or other basis for the emergence of obligations- select the basis for accepting a monetary obligation from the appropriate directory.
If the institution maintains additional analytics on goals, activities, additional classification, the visibility of the details should be enabled. Purpose code, Activity code, Additional classification(paragraph List customization context menu).
Amount for the current year- the amount of the accepted monetary obligation for the current financial year corresponding to the specified type of expenses.
In the info line Total the total of the table is calculated, which we recommend to compare with the amount of the advance or the document-basis for accepting a monetary obligation.
Correctly completed document should be written down (button Write down) and hold (buttons OK or Conduct).
When the document is posted, accounting records are formed on the acceptance of a monetary obligation to reduce the assumed obligation of the current year:
Debit 0.502.11.000 Credit 0.502.12.000
From the document, the program generates an accounting statement (f. 0504833) (button Accounting information). For advance payments document Committed monetary obligation can be entered on the basis of a contract (element of the directory Contracts and other grounds for the emergence of obligations), in which an advance payment is provided - the document is registered Schedule of financing the obligation with the amount of the advance*.
Note: For more information about the reflection in the program for accepting monetary obligations (forming transactions for accepting Money) you can read the magazine in the following issues.
Change in the volume of monetary obligations
According to clause 311 of the Instruction on the application of EASB, the amount of changes in the volume of the institution's monetary obligations taken in the current financial year are reflected in the debit of the corresponding analytical accounts of account 050201000 "Liabilities assumed" and the credit of the corresponding analytical accounts of account 050202000 "Monetary obligations assumed". In this case, the amount of reductions in the accepted monetary obligations is reflected in the "red storno" method.
To reflect in the program changes in the volume of monetary obligations, you must enter a new document Committed monetary obligation. new document convenient to create by copying a document Committed monetary obligation, the amount of which you want to change (see Fig. 3).
Rice. 3
To increase the amount of the accepted monetary obligation in the new document, you must enter the amount of the increase. To reduce the amount of the accepted monetary obligation in the new document, enter the amount of reduction with a minus sign.
Re-registration of a monetary obligation
According to paragraph 310 of the Instructions for the application of the EASB, operations to authorize the obligations of a participant budget process, budgetary obligations, autonomous institution(hereinafter - the obligations of the institution), assumed in the current financial year, are formed taking into account the obligations assumed and not fulfilled by the institution (monetary obligations).
If a monetary obligation was accepted, but not fulfilled in the current year, after re-registration of the unfulfilled part of the obligation in the new year, the monetary obligation in the amount planned for execution should also be re-registered.
In the program, for this, you can copy the corresponding document "Monetary Commitment Accepted" and, if necessary, adjust its amount.
Formation of registers for accounting of accepted monetary obligations
Authorization log
In accordance with paragraph 314 of the Instructions for the application of the ESAS, the accounting of transactions with monetary obligations assumed by the institution is carried out in the Journal for authorization transactions on the basis of primary documents(accounting documents) established financial authority of the corresponding budget (by the institution) with the reflection of correspondences on the corresponding accounts of the authorization of budget expenditures provided for the relevant type of institution by the Instructions for use Chart of accounts.
In the program "1C: Accounting of a state institution 8" transactions on account 502.12 "Accepted monetary obligations for the current financial year" are reflected in the report Activity log which allows you to form Approval log on Form 0504071.
Form 0504071 and the procedure for filling it out are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. According to the Methodological Guidelines for the formation Operation logs(clause 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n) transaction logs (f. 0504071) are formed on the basis of uniform form document, in which the name and number of the created document are recorded.
To form Authorization log in setting report parameters Activity log the journal number should be indicated - 9.
It should be noted that Methodical instructions to form Operation logs do not contain separate instructions for the formation Authorization log.
Since account 502.12 "Accepted monetary obligations for the current financial year" established accounting in the context of sections of personal accounts, the report can be obtained separately for a certain personal account(to the section of the personal account), setting the subconto as the separator of operations Sections of personal accounts.
Also, for journal No. 9, you can set the output of the personal account section in the column Name by setting the subconto as an indicator Sections of personal accounts.
Validation Transaction Log # 9 can be formed separately on account 502.12. To do this, the account must be included in the selection (see Fig. 4).
Rice. 4
The configured report variant can be saved using the button Save report settings for later use. The saved setting can be applied using the button Load report settings.
Commitment Log
Analytical accounting of the obligations assumed by the institution (monetary obligations) is kept in Commitment Log, in the context of the types of expenses (payments) provided for by the estimate (plan of financial and economic activities) of the institution. Such a rule is contained in paragraph 320 of the Instructions for the application of the ESAS.
The form of the Record Book for the assumed obligations 0504064 and the procedure for filling it out are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n.
According to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, form 0504064 is called the "Obligation register".
According to the Methodological Guidelines for the formation of accounting registers (clause 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n), the register of obligations (f. 0504064) is used by the institution to record obligations (monetary obligations) of the current financial year.
In the Journal of accounting of assumed obligations (f. 0504064), the basis for accepting the obligation (monetary obligations) (name, number and date of the document), the number of the accounting account and the amount (in rubles, in foreign currency), the date of registration of the obligation (monetary obligation) and the date of deregistration.
In the program "1C: Accounting of a state institution 8" for the formation Commitment Log report applied (menu Accounting -> Regulated accounting registers -> Obligation register).
Commitment log can be formed separately on account 502.12. To do this, the account must be included in the selection (see Fig. 5).,
Rice. 5
The generated report reflects the basis for accepting a monetary obligation - the name, date and number of the agreement, contract (directory element Contracts and other grounds for assuming obligations), the number of the accounting account, which reflects the monetary obligation, the amount of the monetary obligation, the date the monetary obligation was registered and the date of deregistration.
As the amount of the accepted monetary obligation, the amount of the executed documents is indicated Committed monetary obligation registered in the program "1C: Accounting of a state institution 8" on this basis during the period of this report.
As the date of registration of the monetary obligation, the date of the corresponding document is indicated Committed monetary obligation.
If more than one document is registered on the basis for accepting an obligation Committed monetary obligation, for example, for the amount of the advance payment and for the amount of the final settlement for the supplied inventory (work performed, services rendered), then the date of the first document in time will be shown Committed monetary obligation.
The date of cash disposal is indicated as the date of withdrawal of the monetary obligation from accounting - the date of the relevant document (documents) (fig. 6).
Rice. 6
In the graph Note the dates and amounts of documents for the fulfillment of the corresponding monetary obligation are indicated.
Graph lines Note the program allows you to decrypt. This can be done by double-clicking the left mouse button: the corresponding document opens Application for cash expense, Payment order, Cash retirement.
Also, on account 502.12, you can generate any standard reports.
The program provides for the reflection of data on account 50202 when auto-filling the regulated reports "F. 0503128, Report on Budgetary Commitments Accepted "," F. 0503138 ", Report on the incurred expenditure obligations for income-generating activities" and "F. 0503738, Report on the commitments made by the institution. "
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