Maintaining budgetary accounting of a budgetary institution. Free library - textbooks, cheat sheets, candidate minimum
Accounting - formation of documented systematized information about the objects provided for by the Federal Law of December 6, 2011 No. 402-FZ "On Accounting", in accordance with the requirements established by this law, and the preparation of accounting (financial) statements on its basis (clause 2 article 1 of Law No. 402-FZ).
The rules for keeping records in institutions depend on their status. They are set based on legal provisions these institutions (in accordance with the Federal Law of May 8, 2010 No. 83-FZ). Institutions are divided into three types:
- government;
- budgetary;
- autonomous.
On the present stage development accounting in budgetary institutions, several levels of its legal regulation can be distinguished:
level number |
Level name |
Legislative acts and regulatory documents on accounting |
Legislative |
Legislative acts, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation |
|
Normative |
Regulations (standards), orders for accounting and reporting |
|
Methodical |
Guidelines, charts of accounts and instructions for their use, instructions, comments, letters from the Ministry of Finance of Russia and other departments (chief administrators) |
|
Organizational |
Local working documents developed by the organization itself |
Types of Institutions: Similarities and Differences
Note that the order of financing depends on the type of institution (state, budgetary, autonomous). These institutions can be funded through two schemes.
The first is financing from the appropriate budget of the budget system of the Russian Federation (applicable to state institutions as recipients of budgetary funds). It provides for an estimated financing system.
The second is financing by providing subsidies for the performance of state and municipal tasks (applies to budgetary and autonomous institutions).
Consider the main characteristics of all institutions.
Characteristics |
Government institution |
State-financed organization |
Autonomous institution |
financial document |
Budget estimate of the institution |
The task of the founder, the plan of financial and economic activity |
|
Financial support |
Based on the budget estimate |
Subsidies from the budget system, as well as other sources of income (own income, compulsory medical insurance funds, etc.) |
|
Financial support from the budget |
According to the budget estimate |
Subsidies: |
In the form of subsidies in accordance with the instructions of the founder |
Right to other income of the institution |
Transfers other incomes to the corresponding budget of the budget system of the Russian Federation |
Independently manages income from the provision of paid services |
Independently manages other income, including funds from the use of endowment capital |
Cash service |
Personal account opened with the treasury or financial authority |
Personal account, accounts and deposits opened with credit institutions |
Property and liabilities of institutions. Order and responsibility.
The procedure for disposing of property depends on the type of property and the type of institution that records it. Behind state, budgetary and autonomous institutions property. They own and use assets in accordance with the objectives of their activities, the purpose of this property within the limits established by law.
Characteristics |
Government institution |
State-financed organization |
Autonomous institution |
Institution property |
Assigned to the right of operational management |
Assigned to the right of operational management |
Transferred on the right of operational management |
Disposal of property |
Not entitled to alienate property assigned to the owner or acquired by the institution at the expense of funds allocated by the owner |
The right to dispose of property, with the exception of immovable and valuable movable property, the disposal of which is carried out with the consent of the owner |
|
Equity participation |
Not entitled to participate in the capital of other legal entities and individuals |
The right, with the consent of the owner, to contribute money and other property, with the exception of immovable and other valuable movable property, to the authorized (share) capital of other legal entities and act as their founder or participant |
The right, with the consent of the owner, to contribute cash and other property into the authorized (share) capital of other legal entities and act as their founder or participant |
Conclusion of major deals |
With the consent of the body endowed with the functions and powers of the founder |
With the prior consent of the relevant body exercising the functions and powers of the founder of a budgetary institution |
With the prior approval of the Supervisory Board of the Autonomous Institution |
Responsibility for obligations |
Responsible in cash, and in case of their insufficiency, the owner is responsible for the debts |
Responsible with property (except for immovable and especially valuable), the owner is not liable for the obligations of the institution |
Responsible with property (except for immovable and especially valuable), the owner is not liable for the debts of the institution |
Reporting on activities and property |
Reports on the activities and use of the property assigned to the institution in accordance with the Instructions on the procedure for compiling and submitting reports |
Organization of accounting in institutions
All institutions must keep accounting records on the basis of regulatory documents. The procedure for applying regulations also depends on the type of institution.
The main local act regulating the organization and maintenance of accounting in a particular state, budgetary or autonomous institution is the accounting policy.
For clarity, consider all three types:
Characteristics |
Government institution |
State-financed organization |
Autonomous institution |
General accounting requirements |
Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts... and Instructions for its Application” |
||
Instructions for using the Chart of Accounts |
Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On Approval of the Chart of Accounts budget accounting and instructions for its use |
Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n "On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application" |
Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n “On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application” |
Application budget classification* |
Order of the Ministry of Finance of Russia dated July 01, 2013 No. 65n “On Approval of Instructions on the Procedure for Applying Budget Classification Russian Federation» |
||
Accounting registers |
Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), bodies local government, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions and guidelines for their application” |
||
Reporting |
Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n "On approval of the Instruction on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation" |
Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n "On approval of the Instructions on the procedure for compiling and submitting annual, quarterly reports of state (municipal) budgetary and autonomous institutions" |
* When carrying out operations by budgetary and autonomous institutions, codes for the classification of operations of the sector are applied government controlled in accordance with section V of the Instructions on the procedure for applying the budget classification of the Russian Federation. Also, a budgetary institution has the right to enter additional analytical codes of accounts that ensure the formation in accounting of additional information necessary for internal and external users of financial statements.
Basic accounting requirements
The manager is responsible for the organization of accounting in institutions and the implementation of legislative norms. In case of disagreement between the head (the person authorized by him) and the chief accountant on individual business transactions, the data are reflected in the accounting records from the written order of the head (the person authorized by him).
The principles of accounting by institutions, financial bodies and bodies providing cash services are determined by the Instructions for the Application of the Unified Chart of Accounts.
Accounting is carried out using the double entry method.
The accounting accounts must be included in the working chart of accounts of the accounting entity and are interconnected. The Working Chart of Accounts is developed and approved on the basis of the relevant Chart of Accounts and Instructions for its application. This is stated in paragraph 21 of the Instructions for the use of the Unified Chart of Accounts. The working chart of accounts is approved as part of accounting policy institutions (as a separate application) or it can be fixed by a separate internal regulatory act (order of the head). The business transaction on the accounts is reflected strictly on the basis of primary accounting documents.
When conducting budget accounting, the accrual method is used (the results of operations are recognized upon their completion).
Effective January 1, 2013 the federal law dated December 6, 2011 No. 402-FZ “On Accounting”, which clarified the terminology used in the legislation of the Russian Federation on accounting. According to article 2 of this law, its provisions apply to government bodies, local self-government bodies, management bodies of state extra-budgetary funds and territorial state extra-budgetary funds. In addition, paragraph 2 of Article 2 of Law No. 402-FZ establishes that its provisions are applied when maintaining budgetary accounting for assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities, transactions that change these assets and liabilities, as well as in the preparation of budget reporting.
Error correction
Errors found in accounting registers are corrected in the following order.
1. If an error for the reporting period is identified before reporting and does not require adjustments in the transaction log, the inaccurate entry is crossed out (but so that the crossed out can be read). Further, the correct data is indicated above the crossed out one. At the same time, in the margins of the accounting register in which the correction is made, the inscription “Corrected” is made against the corresponding line (it is endorsed by the chief accountant with his signature).
2. If an error was detected before the submission of financial statements, but requires changes to the journal of operations, depending on the nature of the error, an accounting entry is made using the “red reversal” method or an additional accounting entry (moreover, on the last day of the reporting period).
3. If an error is found in the accounting registers for the period for which the reporting has already been submitted, depending on the nature of the error, an accounting entry is made using the “red reversal” method or an additional accounting entry (as of the date the error was discovered).
Please note: in the second and third cases, the correction of errors is formalized with a Certificate (f. 0504833), in which a link is made to the number and date of the journal being corrected
Grouping business transactions within the Unified Chart of Accounts
When recording transactions accounting records depend on the type of institution.
Thus, state institutions, financial bodies and bodies providing cash services apply the Unified Chart of Accounts and the Chart of Accounts for budget accounting. Budgetary institutions use the Unified Chart of Accounts and the Chart of Accounts for budgetary institutions in their work.
In addition, we note that autonomous institutions use the Chart of Accounts corresponding to the type of this institution.
On the basis of general norms, a working chart of accounts is approved.
Analytical account codes
Each Chart of Accounts account has 26 characters. Analytical codes in the account number of the working chart of accounts are reflected in a special order.
Namely:
- in digits 1-17 - an analytical code according to the classification basis of receipts and disposals;
- in category 18 - code of the type of financial support (activity);
- in digits 19-23 - synthetic account code of the Unified Chart of Accounts;
- in digits 24-26 - an analytical code for the type of receipts, disposals of the accounting object (KOSGU codes).
Budget account number |
|||||||||
Analytical code by budget classification |
Activity code |
Synthetic account code |
Analytical code for KOSGU |
||||||
accounting object |
groups |
kind |
|||||||
The code of the type of financial support (activity) in category 18 of the analytical account can take values from 1 to 9.
State (municipal) institutions, financial bodies of the relevant budgets and bodies providing their cash services use the following values:
1 - activities that are carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activities);
2 - income-generating activity (institution's own income);
3 - funds in temporary disposal;
4 - subsidies for the implementation of the state (municipal) task;
5 - subsidies for other purposes;
6 - budget investments;
7 - funds for compulsory health insurance.
Financial authorities reflect transactions carried out in the framework of cash services of budgetary and autonomous institutions and other non-profit organizations that are not participants in the budget process.
To do this, use the following codes:
8 - funds of non-profit organizations on personal accounts in terms of transactions with own funds institutions (organizations), with funds in temporary disposal and with a subsidy for the implementation of the state (municipal) task, recorded on the personal account of the institution (organization);
9 - funds of non-profit organizations on separate personal accounts in terms of operations with subsidies for other purposes and budget investments recorded on a separate personal account.
Budget classification of the Russian Federation
By its very nature, the classification of general government transactions is a grouping of transactions carried out in the general government sector based on their economic content.
Classification of budget revenues
The structure of the 20-digit budget revenue classification code is presented in the form of four components:
1) chief administrator of budget revenues (categories 1-3);
2) type of income (group, subgroup, item, subitem, element) (categories 4-13);
3) subtype of income (categories 14-17);
4) classification of operations of the public administration sector related to budget revenues (categories 18-20).
The structure of the budget revenue classification code
Code of the chief budget revenue administrator |
Budget revenue type code |
Budget revenue subtype code |
Classification code for general government transactions related to budget revenues |
||||||||||||||||
income group |
sub-income group |
income item |
income sub-item |
income element |
|||||||||||||||
The code of the chief administrator of budget revenues consists of three digits. It is established by the law (decision) on the budget. Assignment to the chief administrators of budget revenues of the codes of classification of budget revenues is carried out on the basis of the powers they exercise to submit requests for the transfer public law education property, including cash.
The income type code (bits 4-13 of the budget income classification code) consists of 10 characters and includes:
- group (bit 4);
- subgroup (digits 5, 6);
- article (digits 7, 8);
- subentry (bits 9-11);
- element (digits 12, 13).
The income group has the following meanings:
- 100 - tax and non-tax revenues;
- 200 - gratuitous receipts.
Further detailing of the code for the type of budget revenues is carried out in the context of the relevant articles and sub-items in accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 01, 2013 No. 65n.
In digits 18-20 of the budget revenue classification code, KOSGU is used (Appendix 4 to the Instructions on the procedure for applying the budget classification of the Russian Federation). This grouping reflects the economic content of operations carried out in the public administration sector.
Classification of budget expenditures
The grouping of expenditures of budgets of all levels is a classification of budget expenditures.
Chief manager of budgetary funds |
Chapter |
Subsection |
Target article |
Type of expenses |
Article (subarticle) of the classification of operations of the general government sector related to budget expenditures |
||||||||||||||
program |
subroutine |
||||||||||||||||||
Chief stewards (ranks 1-3). The list is given in Appendix 9 to Order No. 65n and is established by the law (decision) on the relevant budget as part of the departmental spending structure.
Sections, subsections (bits 4-7). There are 14 sections in the classification of budget expenditures.
They reflect the direction financial resources to carry out the basic functions of the state. The sections are detailed by subsections specifying the direction of budgetary funds for the performance of state functions within the sections.
An example of the classification of budget expenditures
Section 0700 "Education" consists of nine subsections. It accumulates the costs of a purposeful process of education and training in the interests of a person, society, and the state. Thus, subsection 0702 “General education” reflects expenses for primary general, basic general, secondary (complete) general education. It also indicates the costs of maintaining and providing the educational process of general educational institutions, institutions for extracurricular work with children, special (correctional) institutions.
Target articles. The target article code consists of seven characters - digits 8-14 of the 20-digit budget expenditure classification code. At the same time, digits 11 and 12 are intended for coding the program of the corresponding target item, and digits 13 and 14 are for coding a subprogram specifying (if necessary) the direction of spending funds within the program.
Types of expenses (categories 15-17) detail the directions of financing budget expenditures both by target items and by target programs of budget expenditures.
Lists of types of expenses used in the budgets of the constituent entities of the Russian Federation and local budgets, forms the relevant financial body on the basis of expenditure obligations to be fulfilled at the expense of the relevant budgets.
In digits 18-20 of the budget expenditure classification code articles and sub-articles of KOSGU are given (contained in Appendix 4 to the Instructions on the procedure for applying the budget classification of the Russian Federation).
Classification of sources of financing budget deficits
The classification code for sources of financing budget deficits consists of 20 categories and includes:
- code of the chief administrator of budget deficit financing sources (digits 1-3);
- codes of the group, subgroup, article and type of source of financing of budget deficits (bits 4-17);
- classification code for operations of the general government sector related to sources of financing budget deficits (bits 18-20).
Chief administrator of budget deficit financing sources |
Group |
Subgroup |
Article |
Type of sources |
Article (subarticle) of the classification of operations of the general government sector related to sources of financing budget deficits |
||||||||||||||
sub-article |
element |
||||||||||||||||||
The list of chief administrators of sources of financing budget deficits is approved by the law (decision) on the relevant budget.
Groups and subgroups (categories 4-7) are established by the budget legislation of the Russian Federation and are the same for the budgets of the budget system of the Russian Federation, for example 4600 - "Other loans (budget loans)".
Further detailing of subgroups of the code of sources of financing of budget deficits is carried out by means of articles and types of sources of financing of budget deficits.
At the same time, the six-digit code of the article of sources of financing budget deficits is detailed by a sub-article and an element - respectively, categories 3, 4 and 5, 6 of its six-digit code.
The element of sources of financing of budget deficits reflects the belonging of the source of financing of the budget deficit to the corresponding budget of the budget system, for example, the code of the element of sources of financing of budget deficits:
- 01 - federal budget;
- 10 - the budget of the settlement.
As part of the type of source (categories 14-17), further detailing of the sub-items of funding sources is provided (if necessary), taking into account the specifics of the execution of the relevant budgets.
In the categories 18-20 of the 20-digit code for the classification of sources of financing budget deficits, articles and sub-articles of KOSGU are indicated.
Synthetic accounts of the accounting object
Using Budget Classification When Displaying business transactions institutions allows you to organize analytical accounting.
Accounting data on the types of property, liabilities and business transactions on certain economic grounds are summarized in synthetic accounts (digits 19-23 of the account number).
In essence, institutions work with nine digits of the budget account, and 17 digits is a budget classification that will be repeated in homogeneous transactions.
Structure of the Unified Chart of Accounts
The unified chart of accounts consists of five sections, which are grouped by economic content.
The first section - "Non-financial assets" - presents accounts for accounting for fixed assets, intangible and non-produced assets, depreciation, inventories, investments in non-financial assets, non-financial assets in transit and non-financial assets of treasury property.
In the second section - "Financial assets" - accounts are concentrated for accounting for the funds of the institution, funds in the accounts of budgets (treasury bodies), financial investments, settlements, as well as investments in financial assets.
The third section - "Liabilities" - presents accounts for accounting for settlements with creditors, for assumed obligations, other settlements with creditors, internal settlements for receipts and withdrawals from the budget.
The fourth section - "Financial result" - presents accounts for accounting for income and expenses, income and expenses of future periods and reflecting the financial result of past periods.
In the fifth - "Authorization of budget expenditures" - accounts are concentrated to reflect information on the limits received and transferred budget commitments, as well as on budget allocations, the amounts approved by the estimate of income and expenses for income-generating activities (the financial and economic activity plan of the institution), about commitments made(monetary obligations).
Off-balance sheet accounts include:
- values not assigned to the institution on the right of operational management (leased fixed assets, non-financial assets, etc.);
- material values that are taken into account outside the balance sheet accounts;
- calculations;
- pending obligations, as well as additional analytical data on the transactions performed, necessary for the disclosure of information on budget execution in budget reporting.
Accounting policy of the institution
Under accounting policy institutions for accounting purposes is understood as the set of accounting methods adopted by them: primary observation, cost measurement, current grouping and final generalization of the facts of financial and economic activity. In addition to accounting methods, it is necessary to determine (in cases where this is allowed by the Tax Code of the Russian Federation) methods of calculating tax base and calculation of each specific tax.
The accounting policy is approved by order or order of the head of the institution (as the person responsible for the organization and state of accounting).
Accounting policy indicators
The accounting policy of the institution for accounting purposes approves (clause 6 of Instruction No. 157n):
- a working chart of accounting accounts containing the applicable accounting accounts for maintaining synthetic and analytical accounting;
- assessment methods certain types property and liabilities;
- the procedure for conducting an inventory of property and liabilities;
- document flow rules and technology for processing accounting information, including the procedure and terms for the transfer of primary (consolidated) accounting documents in accordance with the approved workflow schedule for reflection in accounting;
- forms of primary (consolidated) accounting documents used for registration of business transactions, for which the legislation of the Russian Federation does not establish mandatory forms of documents for their execution. At the same time, the forms of documents approved by the institution must contain the mandatory details of the primary accounting document, provided for in paragraph 2 of clause 7 of Instruction No. 157n;
- the procedure for organizing and ensuring (implementation) by the institution of internal financial control;
- other solutions necessary for the organization and maintenance of accounting.
The institution forms an accounting policy based on the characteristics of its structure, sectoral and other characteristics of its activities and the powers it performs.
Recommendation: the accounting policy should reflect only those methods (methods) of accounting (accounting or tax), in respect of which the legislation gives the institution the right to choose or it is independent in their determination.
Making changes to the accounting policy
The adopted accounting policy is applied consistently from year to year. You can only correct it if:
- changes in legislation;
- changes in the regulations of the bodies that regulate accounting;
- development by the institution of new ways of accounting;
- a significant change in the conditions of the institution's activities (which is most often associated with a reorganization or a significant change in the volume of activities).
Approval of the accounting rules for a new (not previously occurring in the institution) business transaction is not a change in accounting policy. In order to ensure the comparability of accounting data, as well as for the correct calculation tax base for taxes, changes in accounting policies must be introduced from the beginning fiscal year. AT explanatory note This fact must be reflected in the financial statements of institutions.
Accounting is an integral part of management economic processes and objects, the essence of which is to fix their state and parameters, collect and accumulate information about economic objects and processes, reflecting this information in accounting registers.
Accounting in the field of public administration is called "budget accounting".
Budget accounting is an orderly system for collecting, registering and summarizing information in monetary terms on the state of financial and non-financial assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities (state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, bodies of local self-government and budgetary institutions created by them) and operations leading to a change in the above assets and liabilities. This is how this concept is defined in the Budget Code of the Russian Federation and the Instructions for Budget Accounting, approved by order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n (in new instructions, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008 No. 148n, the definition of budget accounting is not given due to its obviousness).
In addition to the budget (accounting) accounting of the organization public sector economies should carry out tax accounting, and it is also possible to maintain management accounting, depending on the area of interest of the organization and its activities. Budgetary, managerial and tax accounting is a complex information technology system that serves as an information base for making managerial decisions.
The main tasks of accounting in budgetary organizations include:
- formation of complete and reliable information about the activities of the organization and its property status, necessary for users of financial statements;
- providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
- determination of the financial result of the activities of a budgetary institution, the actual assessment of the degree of budget execution;
- control of targeted spending of funds;
- prevention of unreasonable expenses;
- detection of violations of planning and financial and budgetary discipline;
- control over the availability and safety of material and monetary resources;
- revealing hidden reserves.
The ongoing reform of the public sector of the economy assigned a special role to budget accounting, as it becomes a link in the interaction of all participants in the budget process.
Unification of accounting instruments and integration of budget accounting accounts and budget classification codes in a single Chart of Accounts of budget accounting allows you to optimize the reflection system economic information, and also helps to analyze assets, liabilities and transactions by economic flows. The current Chart of Accounts for budgetary accounting makes it possible to generate complete and transparent information required by international standards. In addition, uniform rules and requirements have been established regarding the maintenance of budget accounting by all participants in the budget process of the Russian Federation.
At present, a continuous and active reform of the budget process is being carried out. Numerous changes and additions are constantly being made to budget legislation related to regulating the procedure for applying budget classification, keeping records, compiling and reporting by budgetary institutions, as well as making adjustments to documents covering the features of taxation and payment of VAT, corporate property tax, UST, etc. This circumstance requires increased attention to changes in the normative documents regulating budget accounting.
Consider a set of basic documents that are the regulatory basis for accounting in budgetary organizations.
United methodological foundations organization and maintenance of accounting in the Russian Federation are regulated by the Federal Law "On Accounting" dated November 21, 1996, with subsequent amendments. In addition, modern requirements for maintaining budget accounting and preparing budget reporting are defined in the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n, registered with the Ministry of Justice of the Russian Federation on February 12, 2009 No. 13309, (hereinafter - Instruction No. 148n). With the introduction of Instruction No. 148n, the Instruction on Budget Accounting, approved by Order No. 25n of February 10, 2006 of the Ministry of Finance of Russia, was canceled, which became outdated in the course of a changing economic situation.
Instruction No. 148n establishes a unified procedure for maintaining budget accounting in government bodies, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local governments, budgetary institutions, in bodies providing cash services for the execution of budgets of the budget system of the Russian Federation (hereinafter - bodies treasury), as well as in financial bodies and management bodies of state extra-budgetary funds and territorial state extra-budgetary funds that draw up and execute budgets (hereinafter referred to as financial bodies).
Action of the Instruction on the budget accounting No. 148n extends to the legal relations which have arisen since January 1, 2009.
However, when organizing work, employees of the accounting services of budgetary institutions need to use not only the mentioned normative act, but also, as already noted, promptly monitor changes in the legislative and regulatory framework, to one degree or another, concerning the mechanism of operation of the budget system. To similar legislative acts include Letters from the Ministry of Finance of the Russian Federation, as well as the annual Federal Law “On federal budget" on the relevant period and other documents.
The requirements for maintaining budget accounting are regulated by the Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ (as amended on November 3, 2006) and the regulatory documents for accounting in budgetary institutions listed above. The main ones are the following:
- Accounting records of property, liabilities and business transactions of organizations are kept in the currency of the Russian Federation - in rubles.
- Accounting is kept by the organization continuously from the moment of its registration as legal entity before reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation.
- The Organization maintains accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounting accounts, formed on the basis of the approved Budget Accounting Chart of Accounts.
- Data analytical accounting must correspond to the turnover and balances of synthetic accounting accounts.
- All business transactions and inventory results are subject to timely registration on accounting accounts without any omissions or exceptions.
Subjects of budget accounting are all participants in the budget process.
Objects of budget accounting determined with respect to the accounting method used.
In general, there are four methods of accounting known in accounting practice. They are allocated by the international organization of accountants engaged in the development international standards financial reporting (IFRS) in the public sector.
The cash method has been used for several centuries. Provides for the registration of all events of cash receipts to budget accounts and cash withdrawals from budget accounts. At the same time, within the framework of accounting, no assets and liabilities, except for budget funds, are subject to accounting. In addition, accounting for budget obligations and budget allocations, that is, the stages of authorization, was also necessarily introduced into cash accounting.
Modified cash method as an option was used in the Instruction on Budget Execution No. 15n. In this case, in addition to simple registration cash flows and budget balances, accounts were introduced to record some additional assets and to record liabilities.
Modified accrual method, in which transactions are recorded not by cash flows, but by their implementation immediately (income and expenses are accrued, assets and liabilities are recognized). In this case, there is one feature - the method does not provide for depreciation, i.e. non-financial assets or assets acquired under a modified accrual basis are expensed immediately after they are acquired. This was done to facilitate accounting, but created the problem of accounting for the actual value of assets.
accrual method, in which all transactions are recognized when they occur, but all assets are expensed in the period in which they are used, i.e. pro rata over the useful life, which is related to depreciation.
Thus, according to the accrual method of accounting objects are: assets, liabilities, income, expenses, financial results, expense authorization accounts and legal obligations.
According to the cash method accounting objects are: cash inflows, cash outflows, financial results and settlements, financial assets and liabilities associated with cash inflows and outflows, and expense authorization accounts and legal liabilities.
A detailed classification of budget accounting objects is contained in the Chart of Accounts for budget accounting, which is valid in accordance with the Instruction on Budget Accounting No. 148n dated December 30, 2008 and is the same for two areas of budget accounting:
- accounting for the execution of budgets;
- accounting for the execution of estimates of income and expenses of budgetary institutions.
Currently, according to Instructions on Budget Accounting No. 148n, the accrual method is used to account for transactions on current activities by budgetary institutions (chief administrators, administrators, recipients of budget funds), and the cash method is still used by bodies organizing the execution of budgets (financial bodies) and bodies providing cash services for the execution of budgets (treasury bodies).
According to the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ, the head of a budgetary institution is obliged to:
- agree with the chief accountant and approve the list of persons entitled to sign primary accounting documents. Recall that all documents that draw up business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them;
approve the following local regulatory documents for organizing the work of the accounting service:
- a working chart of accounting accounts containing synthetic and analytical accounts necessary for timely and complete accounting and reporting;
- forms of primary accounting documents for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal financial statements;
- the procedure for conducting an inventory and methods for assessing types of property and liabilities;
- document flow rules and accounting information processing technology;
- the procedure for controlling business transactions, etc.
In addition, according to the current Instruction No. 148n, the head (deputy head):
- must be present at the time of inventory numbers for fixed assets (clause 19 of Instruction No. 148n);
- must be present when marking soft inventory items with special stamps. At the same time, marking stamps must be kept by the head of the institution or his deputy (clause 59 of Instruction No. 148n);
- if the institution accepts that cash for payment wages are issued from the cash desk to distributors, then the head of the institution approves the list of these persons by his order. A copy of it must be at the cash desk of the institution, and an agreement on full liability must be concluded with distributors (clause 105 of Instruction No. 148n);
- upon discovery of the loss or destruction of primary documents and registers of budgetary accounting, the head of the institution must appoint a commission to investigate the causes of the incident by order. The results of the commission's work are documented in an act approved by the head (clause 6 of Instruction No. 148n).
According to paragraph 166 of Instruction No. 148n, advances under the report to employees of the institution can only be issued by order of the head. To receive an advance, you must submit a written application, indicating in it the purpose of the advance and the period for which the accountable amounts are issued.
According to the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ (clause 2, article 6), the head, depending on the volume of accounting work, has the right to:
- set up an accounting department structural subdivision headed by the chief accountant;
- hire an accountant;
- to transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant;
- do the bookkeeping in person.
Other regulations, including Budget Code The Russian Federation, the heads of budgetary institutions are also assigned the rights of recipients, in particular, within the limits of the appropriations provided for in the estimate of income and expenses approved by the manager:
- receive advance payments for economic and other needs in accordance with the established procedure;
- allow the issuance of advances and wages to employees of the institution;
- spend materials, food and other material assets for the needs of the institution in accordance with established norms;
- approve expense reports accountable persons, documents on the inventory, acts on the write-off of fixed assets that have become dilapidated and unusable and other material assets in accordance with current legislation;
- resolve other issues related to the financial and economic activities of the institution.
In addition, the head of a budgetary institution has the right to:
- conclusion of economic contracts (except for cases when the current procedure provides for the centralized supply of certain types of material reserves);
- making personnel decisions - hiring and dismissing employees, raising salaries, establishing allowances and additional payments, permission to combine and combine jobs, as well as to conclude civil law contracts (with persons who are not employees of institutions) - if there are allocated budget allocations under the relevant article expenses.
Leaders are responsible:
- for the organization of accounting in organizations, compliance with the law when performing business operations (clause 1, article 6 of Law No. 129-FZ);
- for organizing the storage of accounting documents, accounting registers and financial statements;
- for evading accounting, as well as for distorting financial statements and failure to comply with the deadlines for their submission and publication (Article 18 of Law No. 129-FZ).
For these violations, the head of a budgetary institution may be held administratively or criminally liable in accordance with the legislation of the Russian Federation.
According to the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ, the chief accountant is obliged to:
- ensure compliance of ongoing business operations with the legislation of the Russian Federation;
- ensure control over the movement of property and the fulfillment of obligations.
In addition, the chief accountant:
- carries out the organization of accounting of economic and financial activities organization and control over the economical use of material, labor and financial resources, the safety of the organization's property;
- directs the development and implementation of measures aimed at compliance with the state and financial discipline;
- organizes the accounting of incoming funds, inventory items and fixed assets, timely reflection on the accounting accounts of operations related to their movement;
- organizes accounting for the execution of cost estimates, sales of products, performance of work (rendering of services), results of the economic and financial activities of the organization, as well as financial, settlement and credit operations;
- present when applying inventory numbers to fixed assets (clause 19 of Instruction No. 148n);
- must be present when marking soft inventory items with special stamps (clause 59 of Instruction No. 148n).
According to Instruction No. 148n, the signature of the chief accountant must be present:
- in monetary and settlement documents, financial and credit obligations;
- in the content of the advance report;
- in the formal part of such documents as the Animal Record Book, the Ware Fight Registration Book, the Form Account Book strict accountability, Register valuable papers, Book of accounting for material assets paid in a centralized manner.
Chief Accountant has the right to require management to create necessary conditions to perform official duties; submit proposals for the improvement of its activities to the management of the organization; request information and documents necessary for the execution official duties; involve specialists from other departments in solving the tasks assigned to him with the consent of the relevant managers.
Chief Accountant is responsible for the formation of the accounting policy of the institution, accounting, timely submission of complete and reliable financial statements (clause 2, article 7 of Law No. 129-FZ).
In accordance with the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ (clause 2, article 6), accounting in an institution can be maintained by the accounting department, as a structural unit headed by the chief accountant. If the organization is small, then one full-time accountant is enough. An institution may not have in its staffing accountant rates. In this case, payment for accounting services is made on the basis of a civil law contract. The head of the organization may also conduct accounting personally.
A feature of the transfer (in whole or in part) of the functions of accounting in budgetary institutions is that this is done, as a rule, on the basis of a decision by the owner of the property - the corresponding chief manager or manager of budgetary funds.
Centralization of budget accounting (that is, the functioning of centralized accounting departments) can be carried out on the basis of a specific regulatory administrative document adopted by the relevant state authority (ministry, department, state authority of a constituent entity of the Russian Federation or local government), if this does not contradict current legislation.
An example of the structure of the accounting department of a large budgetary institution is given in Appendix 2.
Consider the responsibilities of the main members of the accounting group of a budgetary institution.
Deputy chief accountant for payroll performs work on the accrual of all types of wages in the prescribed manner; enters data for calculating wages for employees of the enterprise into computer systems (salaries, bonuses, earnings, material assistance, social benefits), issuing certificates to employees of the enterprise on the issues of calculating wages and other payments and withholding from them, processing primary documentation for the relevant areas of accounting (orders, sick leave certificates, bonuses, overtime payments, vacations, instructions), accrual tax payments to the budgets of various levels, deductions to off-budget funds, performs reconciliation of payments with tax authorities, pension funds, fund social insurance, fund of obligatory health insurance, and also monitors the safety of accounting documents, prepares data for reporting and formalizes them for transfer to the archive.
Deputy chief accountant for the material part keeps records of fixed assets, fills out cards with characteristics for each item of fixed assets, calculates depreciation, keeps records of material values, accepts reports on the consumption of materials, maintains turnover sheets and memorial warrants, fills out agreements on material liability with accountable persons, exercises control over the inventory of inventory items.
This accounting employee, instead of the chief accountant, may be present when applying inventory numbers to fixed assets (clause 19 of Instruction No. 148n), as well as when marking soft inventory items with special stamps (clause 59 of Instruction No. 148n).
The deputy chief accountant for the material part has the right to demand from accountable persons the proper storage and accounting of material assets, conduct audits, make proposals for improving the work related to the performance of duties stipulated job description.
Deputy chief accountant of the financial group is working to ensure strict observance of financial discipline, estimates of administrative and other expenses, the legality of write-offs from balance sheet accounts receivable and other losses carries out preparation of payment orders and control over timely payment on them, execution of primary documentation (processing and payment of invoices, invoices of suppliers), issuing invoices, invoices, acts to customers, control of payment by customers of invoices (daily), control of the return of acts of services performed from clients, participates in carrying out economic analysis economic and financial activities of the organization according to accounting and reporting in order to identify budget savings.
Accountant-cashier carries out operations for the receipt, accounting, issuance and storage of funds, monetary documents and strict reporting forms with the obligatory observance of the rules ensuring their safety; draws up documents and receives, in accordance with the established procedure, funds in the bank according to the checks of the organization; carries out the issuance of cash and forms of strict accountability to employees of the enterprise from the cash desk; delivers funds to the bank in accordance with the established procedure, receives current account statements from the bank, ensures the uninterrupted operation of the cash desks of the enterprise, controls the absence of violations of the rules of trade in the work of the cash desks, draws up cash reports, takes all measures to ensure the safety of the funds entrusted to him and cash documents and damage prevention.
The accountant is responsible for:
- for improper performance or non-performance of their official duties stipulated by the job description - within the limits determined by the current labor legislation of the Russian Federation;
- for offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation;
- for causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.
Leading accountants carry out the following functions:
- Implementation of the reception and control of primary documentation for the relevant areas of accounting and preparing them for accounting processing.
- Preparation of primary documentation.
- It receives and processes documents for payroll, maintains personal accounts of employees and personalized tax cards, prepares settlement and payroll and payroll and submits them for verification to the chief accountant.
- Doing warehouse accounting, analysis of accounts receivable and accounts payable before suppliers, acts of reconciliation with suppliers.
- Maintenance of the section "services of third parties", analysis of receivables and payables, acts of reconciliation with third parties.
- Compiling a shopping book.
- Preparation of data on the relevant areas of accounting for reporting.
- Preparation of accounting documents for their archiving.
- Performing work on the formation, maintenance and storage of accounting information.
Cashiers monitor the serviceability and proper operation of cash registers, record meter readings, receive money from customers for goods, sell entrance tickets and coupons for services, prepare cash receipts at the end of the working day, draw up a cash report and hand over the proceeds to the accountant-cashier along with the cash register. Nowhere, never and in no way discloses information known to him about the operations of storing valuables, their dispatch, transportation, security, signaling, as well as office assignments at the cash desk.
Cashiers have the right to make proposals for improving the work related to the duties provided for in the job description; require the management of the institution to assist in the performance of their duties and rights.
All operations carried out by budgetary institutions (financial bodies, treasury bodies) are drawn up with primary documents, the form and list of which are given in Appendix No. 2 to Instructions on Budget Accounting No. 148n. In this case, all applied primary documents are divided into 2 groups.
The first group consists of 20 unified forms of primary documents of class 03 "Unified system of primary accounting documentation" of the All-Russian classifier of management documentation (OKUD).
The second group is formed by 21 special forms of primary documents related to class 05 "Unified system of budgetary financial, accounting and reporting documentation" OKUD, with instructions for their use. Among them:
- forms of documents related to the budgetary specifics of accounting for material assets;
- forms of documents related to the budget specifics of accounting for cash transactions and wages;
- Other specific forms of documents.
The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.
The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion. Timely and high-quality registration of primary accounting documents, their transfer to deadlines for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.
All primary documents received by the accounting department must be subject to verification by accounting employees. The accounting processing of a document received by the accounting department of an organization before recording data in accounting registers is carried out in three stages.
The first step is to check the document on its merits. Such a check consists in establishing the legality of ongoing business operations, the appropriateness of their conduct and the interconnection individual indicators document. Documents on transactions that contradict the current legislation and the established procedure for accepting, storing and spending money, inventory and other valuables are not accepted for accounting and are transferred to the chief accountant for a decision. The chief accountant must inform the head of the organization about the illegality of the business transaction.
In practice, there are frequent cases of disagreements between the head of the organization and the chief accountant of the organization regarding the implementation of a particular business transaction. In case of disagreement, the primary accounting documents for such operations can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and reporting.
At the second stage, a formal check of the document for the presence of required details, which consists in establishing the correct use of the form of the established form, in checking the completeness and correctness of filling in all the necessary details of the document. AT primary documents in without fail the names of the positions of the persons responsible for the business transaction and the correctness of its execution, their personal signatures and decoding of signatures must be present.
At the third and final stage, the following is carried out:
- grouping of documents- the process of processing documents, in which documents are grouped into bundles that are homogeneous in terms of the economic content of documents. The purpose of grouping documents is to prepare summary data on the movement of certain types of property and obligations of the organization for the reporting period;
- arithmetic check, consisting in checking the arithmetic results of the results and the correctness of the reflection of the quantitative and cost indicators of documents;
- taxation, which consists in the transfer of natural and labor meters into a generalizing monetary meter. Taxation is carried out directly in the primary document by multiplying the corresponding quantity in physical terms by the price per unit;
- account assignment - the process of putting down in an accounting document the correspondence of accounts for a business transaction carried out on the basis of this document.
Documents that have been checked and accepted for accounting are recommended to be marked with a mark that excludes their reuse and the formation of repeated accounting entries. If primary documents are processed manually, the date of entry in the accounting register is put on the document, when processing the document using computer technology, the stamp of the controller responsible for processing the document is stamped on the document.
As for the presence of seals, in accordance with the state standard “Unified Documentation Systems. Unified system of organizational and administrative documentation. Requirements for paperwork” (GOST R6.30-2003), approved by the Decree of the State Standard of Russia dated March 03, 2003 No. 65-st, the seal certifies the authenticity of the signature of an official on documents provided for by special regulations certifying the rights of persons fixing facts related to financial resources or on copies of documents.
Seals must also be present where it is provided for by the accounting policy of the enterprise (document flow schedule), current legislation, contract or agreement of the parties on an obligation (transaction).
For example, the presence of seals on the acts of acceptance of completed works (services) is necessary if this is determined by the terms of the business contract (letter of the State Tax Inspectorate for Moscow dated February 10, 1995 No. 11-13 / 2072 “On primary documents for the reflection of business transactions”) .
All documents attached to income and expenditure cash orders, as well as the documents that served as the basis for the calculation of wages, in accordance with the Regulations on Document Management, are subject to mandatory cancellation with a stamp or a handwritten inscription "Received" or "Paid" indicating the date (day, month, year).
Unspecified corrections are not allowed in all primary documents. If an error is made in the document, it is corrected in a proofreading way. When compiling a document manually, an incorrect entry is crossed out with one line so that the corrected text can be read, a correct entry is made on top, which is indicated by the inscription "corrected" and confirmed by the signature of the persons who signed the document, indicating the date of correction. When compiling a document using computer technology, if an error is detected at the stage of compiling the document, the document should be redone, but if the error is detected later, the correction is done in a similar way.
Particular attention should be paid to the fact that it is not allowed to make corrections to cash and bank primary accounting documents. If an error is found in the document, new document. Making corrections to cash book allowed, corrections are made in a corrective way and must be certified by the cashier and the chief accountant of the organization.
It is forbidden to use a simple pencil for writing.
To control and streamline the processing of data on business transactions, consolidated accounting documents are compiled on the basis of primary accounting documents.
Primary and summary accounting documents can be drawn up on paper and computer media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, 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.
Primary accounting documents can be withdrawn only by bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.
To maintain budget accounting in institutions (financial bodies, treasury bodies), registers are used that contain mandatory details and indicators (more than 50 items in total), which are given in Appendix No. 3 to Instruction No. 148n. The forms of budget accounting registers that take into account the specifics of the execution of the corresponding budget of the budget system of the Russian Federation, as well as the rules for their maintenance, are approved by the body organizing the execution of the corresponding budget of the budget system of the Russian Federation.
The data of the primary accounting documents verified and accepted for accounting are systematized by the dates of the transactions (in chronological order) and are reflected in the accumulative way in the following registers of budget accounting:
- Journal of operations on the account "Cashier";
- Journal of operations with non-cash funds;
- Journal of transactions of settlements with accountable persons;
- Journal of transactions of settlements with suppliers and contractors;
- Journal of operations of settlements with debtors on income;
- Journal of payroll transactions;
- Journal of operations on the disposal and transfer of non-financial assets;
- Journal for other operations;
- Main book.
Entries in the transaction logs are made as transactions are made, but no later than the next day after receipt of the primary accounting document, both on the basis of individual documents and on the basis of a group of homogeneous documents. Correspondence of accounts in the journal of operations is recorded depending on the nature of the operations on the debit of one account and the credit of another account.
Operations journals are signed by the chief accountant and the accountant who compiled the operations journal.
At the end of the month, the account turnover data from the transaction logs is recorded in the General Ledger.
The treasury and financial bodies maintain a Journal of other operations, the data from which are recorded in the General Ledger daily.
At cash service budgets of the budgetary system of the Russian Federation, the treasury bodies keep records of operations in a separate General Ledger for each serviced budget on the corresponding accounts.
Correction of errors found in budget accounting registers is carried out in the following order:
- an error for the reporting period, discovered before the presentation of the balance sheet and not requiring changes in the data in the journals of transactions, is corrected by crossing out with a thin line the incorrect amounts and text so that the strikethrough can be read, and writing the corrected text and amount above the strikethrough. At the same time, in the budget accounting register in which the error is corrected, the inscription “corrected” is made in the margins against the corresponding line signed by the chief accountant;
- an erroneous entry discovered before the presentation of the balance sheet and requiring changes in the journal of transactions, depending on its nature, is made out according to the “Red Stance” method and an additional accounting entry on the last day of the reporting period;
- an error found in the budget accounting registers for the reporting period, for which the financial statements have already been submitted in accordance with the established procedure, is drawn up according to the “Red Reversal” method and an additional accounting entry with the date the error was discovered.
Additional accounting entries for the correction of errors, as well as corrections by the “Red Reversal” method, are drawn up by a Certificate (f. 0504833), which refers to the number and date of the corrected transaction log, document, and the rationale for making the correction.
At the end of each reporting month, the primary accounting documents related to the relevant transaction logs must be selected in chronological order and stitched together. With a small number of documents, stitching can be done in a few months in one folder (case). The cover should indicate: the name of the institution (treasury body, financial body); name and sequence number of the folder (case); reporting period - year and month; start and end numbers of transaction logs; the number of sheets in the folder (case).
In case of loss or destruction of primary accounting documents and registers of budgetary accounting, the head of the institution appoints by order a commission to investigate the reasons for their loss or destruction.
If necessary, representatives of the investigating authorities, security and state fire supervision are invited to participate in the work of the commission.
The results of the work of the commission are formalized by an act, which is approved by the head of the institution. A copy of the act is sent to a higher institution (body) according to departmental affiliation.
Organizations are obliged to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archives, but not less than five years.
The working chart of accounting accounts, other accounting policy documents, coding procedures, computer data processing programs (indicating the timing of their use) must be kept by the organization for at least five years after the year in which they were used for the preparation of financial statements for the last time.
The head of the organization is responsible for organizing the storage of accounting documents, accounting registers and financial statements.
To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.
The inventory is carried out by an institution (a treasury body, financial authority) in accordance with the regulatory legal acts of the Ministry of Finance of the Russian Federation, where methodological instructions are given on the procedure for conducting an inventory of property and financial obligations organization and presentation of its results.
The procedure and terms for conducting an inventory are determined by the head of the organization, with the exception of cases when an inventory is mandatory. An inventory is required:
- when transferring property for rent, redemption, sale of the institution's own property, as well as when transforming a state or municipal unitary enterprise;
- before preparing annual financial statements;
- when changing financially responsible persons;
- upon detection of facts of theft, abuse or damage to property;
- in case of natural disaster, fire or other emergencies caused by extreme conditions;
- in case of reorganization or liquidation of the organization;
- in other cases stipulated by the legislation of the Russian Federation.
The discrepancies between the actual availability of property and accounting data identified during the inventory are reflected in the accounting accounts in the following order:
- the surplus of property is accounted for, and the corresponding amount is credited to increase financing;
- the shortage of property and its damage within the limits of the norms of natural loss are attributed to the costs of production or circulation, in excess of the norms - to the account of the guilty persons. If the perpetrators are not identified or the court refused to recover damages from them, then the losses from the shortage of property and its damage are written off to reduce funding.
The list of forms of primary accounting documentation and budget accounting registers indicating the mandatory details and indicators necessary for conducting an inventory in budget institution is given in Appendices 2 and 3 to the Instruction on Budgetary Accounting No. 148n.
Automation of budget accounting is based on a single interconnected technological process for processing primary accounting documents and reflecting transactions in the relevant sections of the Chart of Accounts for budget accounting.
In conditions integrated automation budgetary accounting in an institution, operations are formed in the databases of the software package used. When deriving budget accounting registers on paper, it is allowed to differ in the output form of the document (machinogram) from the approved form of the document, provided that the details and indicators of the output form of the document (machinogram) contain the relevant details and indicators of the budget accounting registers provided for by Instruction No. 148n and the approving document the relevant financial authority.
The requirements for software tools for automating accounting of budgetary institutions are as follows:
- complies with the requirements for accounting, regulated by regulatory documents for accounting in budgetary institutions;
- operational support of legislation;
- fully functional complex ready-made solutions on automation of the main sections of budget accounting;
- a single interconnected technological process for processing documentation for all sections of accounting with the preparation of a balance sheet;
- work in a single information space;
- unified document flow;
- one-time data entry;
- use of state classifiers;
- data exchange with treasury systems;
- data exchange with systems such as "Client-Bank";
- formation of accounting and tax reporting electronic;
- the ability to connect external reports, saving any reporting information in the form of excel files;
- other.
Questions for self-examination:
- What is budget accounting?
- What are the main tasks of budget accounting?
- What regulatory documents regulate the organization and maintenance of budget accounting?
- List the basic requirements for maintaining budget accounting.
- What is an "accrual method"?
- What are the rights, duties and responsibilities of the head of a budgetary institution?
- What are the rights and obligations of the chief accountant of a budgetary institution?
- What groups of forms of primary accounting documents are used by budgetary institutions?
- What are the requirements for the preparation of primary documents?
- Describe the procedure for checking primary accounting documents in accounting.
- What are the main types of budget accounting registers.
- Describe the procedure for making corrections to primary accounting documents.
- What is the procedure for correcting an error that was discovered before the presentation of the balance sheet and does not require changes in the data in the transaction logs?
- What is the procedure for correcting an erroneous entry discovered before the presentation of the balance sheet and requiring changes in the transaction log?
- How is the error found in the budget accounting registers for the reporting period corrected, for which budget reporting already presented in due course?
- What is the procedure for conducting an inventory and processing its results?
- What are the main requirements for the automation of accounting of budgetary institutions?
Theoretical part
Introduction 3
Features of the organization and the basic principles of budget accounting 6
Chart of Accounts for Budget Accounting 12
Primary documents and registers of budget accounting 16
Accounting policy of a budget institution 19
Conclusion 21
References 22
Practical part
Task 1. Topic: “Budget execution balance” 23
Task 2. Topic: "Accounting for income and expenses in forestry" 27
Task 3. Topic: "Accounting for income and expenses in an educational institution" 36
Introduction
At present, with the development of a market economy, new economic relations are penetrating into all spheres of economic activity, the tax system is fundamentally changing, and at the same time, laws, regulations, and normative acts. Joint-stock, lease and joint ventures with the participation of legal entities and individuals are being created. Significant changes are taking place in the composition of funds and sources of financing for enterprises.
But, despite all the difficulties of keeping records at enterprises, all organizations located on the territory of the Russian Federation are required to keep accounting records for constantly changing legislation and taxes.
Accounting in budgetary organizations has its own specific features, due to the legislation on the budget structure and the budgetary process, instructions for accounting in institutions and organizations that are on the budget.
Budget organizations include organizations whose main activities are fully or partially financed from the budget on the basis of income and expenditure estimates. A prerequisite is the opening of financing according to the estimate of accounting and reporting in the manner prescribed for budgetary organizations.
The classification of organizations as budget organizations is determined by the charter, constituent documents, as well as by the relevant financial authority.
The Main Directorate of the Federal Treasury organizes and implements a consolidated, systematic, complete and standardized accounting of operations on the movement of funds of the republican budget of the Russian Federation, state off-budget funds and extra-budgetary funds on the accounts of the treasury, develops and approves methodological and instructive materials, establishes the procedure for accounting and reporting on the execution of estimates spending by public institutions.
Features of accounting in institutions of non-production form are determined by the legislation on the budget structure and budget process, Instructions on accounting in budgetary institutions, approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n, and other regulatory documents containing instructions for accounting and reflecting in the balance sheet the operations of institutions and organizations that are on the budget in various areas of their activities.
The specific features of budget accounting include:
control over the execution of the cost estimate;
derivation in accounting of cash and actual expenses;
organization of accounting in the context of budget classification items;
strict compliance of accounting and reporting with the requirements of regulatory documents;
industry-specific accounting.
The purpose of the course work is to study the features of accounting in budgetary organizations.
The main tasks of accounting:
Organization of accounting in accordance with applicable regulations.
The use of advanced forms and methods of accounting in the processing of information based on the widespread use of modern computer technology.
Implementation of preliminary control over the timely correct execution of documents and the legality of transactions.
Formation of complete and reliable information about the activities of the organization and its property status, necessary for internal and external users.
Prevention of a negative result of economic activity and the formation of reserves to ensure financial stability.
Accurate approval and targeted use of the budget.
The head of the institution and the chief accountant are responsible for compliance with the rules of budgetary discipline and the correct organization of accounting in budgetary institutions.
Features of the organization and the basic principles of budget accounting
The most important regulatory documents for the accounting department of a budgetary organization are the Federal Law “On Accounting” and the Instruction “On Budget Accounting” No. 174N dated 12/16/2010.
The Law on Accounting defines the essence of accounting, specifies its tasks, the basic rules for its maintenance, valuation of property and liabilities, the composition of financial statements, the procedure for leaving them and the deadlines for submission, provides the basic concepts of accounting and reporting (about accounts, double entry etc.).
The new Instruction takes into account the provisions of documents establishing international requirements for budgetary accounting and reporting. Such documents are:
Government Finance Statistics Manual developed by the International Monetary Fund;
International Accounting Standards for the Public Sector, developed by the International Federation of Accountants.
The Instructions on Accounting in Budgetary Institutions contain instructions on the organization of accounting in budgetary organizations, the Chart of Accounts for them and instructions on the accounting procedure on the accounts are given. In the appendices to the Instructions are given correspondence of accounts for basic accounting transactions, unified forms of primary documents, as well as a list of recommended budget accounting registers indicating mandatory details and indicators.
The specified Instruction applies to all budgetary institutions - organizations created by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the activities of which are financed from the relevant budget or budget state off-budget fund on the basis of income and expenditure estimates.
The procedure for maintaining budget accounting in budgetary institutions established by the Instruction applies to centralized accounting departments created under the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments and budgetary institutions, as well as to institutions and organizations created by Russian academies of sciences that have state status.
The main rules (principles) of accounting are defined by the Law “On Accounting”, namely:
1. Mandatory double entry of business transactions on the accounts of the Chart of Accounts, approved by the Ministry of Finance of Russia.
2. Accounting for accounting objects is carried out in rubles and in Russian. Primary accounting documents drawn up in other languages must have a line-by-line translation in Russian.
3. In accounting, current costs for the production of products, performance of work and provision of services are carried out separately from the costs associated with capital and financial investments.
4. Mandatory documentation of business transactions. Primary documents must be drawn up at the time of business transactions or immediately after the end of transactions. It must contain the required details and be drawn up according to the established forms. The head approves the rules of workflow and the technology for processing accounting information.
5. To systematize and accumulate information contained in accounting documents, accounting registers are used, the forms of which are being developed The Ministry of Finance of Russia, bodies that have been granted the right to regulate accounting, and federal executive bodies. The content of accounting registers and internal accounting is a trade secret.
6. Accounting items are subject to valuation in monetary terms. Valuation of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - at market value on the date of posting; property produced in the organization itself - at the cost of its manufacture.
The use of other assessment methods is allowed cases stipulated by the legislation of the Russian Federation, as well as regulatory legal acts of the Ministry of Finance of the Russian Federation and bodies that have been granted the right to regulate accounting.
7. Mandatory application of inventory of property and liabilities. The procedure for conducting an inventory is determined by the head of the organization, with the exception of the cases of mandatory inventory established by the Law “On Accounting”.
An accounting document is a written certificate that confirms the fact of business transactions, the right to perform them, or establishes the liability of employees for the values entrusted to them. Business transactions are recorded on paper and machine-readable media. Therefore, a document is any information carrier with the help of which business transactions are subjected to primary documentation.
Primary documents must be drawn up at the time of the transaction, and if this is not possible, immediately after the completion of the transaction.
The new instruction says very little about the forms of primary documents used by the institutions of the public administration sector. However, when analyzing the text of the Instruction, as well as Appendix No. 2 "Unified forms of primary documents" and Appendix No. 3 "List of recommended budget accounting registers indicating mandatory registers and indicators" to the Instruction, one can come to certain conclusions.
Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting all business transactions. All organizations located on the territory of the Russian Federation are required to maintain accounting records. The main tasks of accounting are:
formation of complete and reliable information about the activities of the organization and its property status, necessary for both internal and external users;
providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when an organization carries out business operations and their expediency, availability and the movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
prevention of negative results of economic activity and identification of on-farm reserves to ensure its financial stability.
Today, it is important not just to reflect business transactions through accounting. Information about which areas of activity are developing more successfully with budget financing, and which ones with private investment, becomes important. Budgetary institutions over the past few years have adopted a modified accrual method that only records cash flows and financial assets and liabilities. In fact, the operating system showed only the change in the balance of budget funds. And such concepts as "income" and "expenses" in fact, it was considered as the receipt of money in budget accounts and as their disposal. Meanwhile, the efficiency of the public sector, as well as the efficiency of any enterprise, is assessed not by an increase or decrease in the amount of money in the accounts, but by completely different indicators. But in order to have information about the profitability of budget investments, in particular, about how much it costs to produce the same product of the budget and commercial organization, the data of the modified accrual method is clearly not enough.
After the need arises for a clear control of budgetary funds, there is a need to move to a new methodology for state accounting. Thanks to the innovative aspects of accounting, the correct formation of ratios of liabilities, as well as assets, is ensured. In other words, the balance is formed on the basis of generally accepted standards for the use of budgetary funds.
Features of accounting in budgetary institutions built on the need to draw up original accounts, which should contain all the information on the use of funds. Please note that such accounting is carried out exclusively in budgetary organizations. Budget organizations include those organizations that are fully or partially dependent on and financed from the funds state budget. Such organizations are required to keep accounting records in accordance with the rules provided for budgetary organizations.Features and nuances of accounting in budgetary institutions
Accounting in institutions that have the status of budget, has a number of features. The basis of this system is budgeting, which is initially focused on results. The system is based on the following approaches:- Control over the intended use of funds. That is, the allocation of funds from the budget is made exclusively for specific purposes, and not according to plans drawn up in advance. Thus, unnecessary financial costs are excluded;
- Budget organizations on a competitive basis are required to prove that it is they who need the funds and precisely at the current time. You also need to provide documents that the costs are necessary and in the amount requested;
- Using a classification that allows you to automate the budget accounting system. The basis of such a classification is the need to draw up plans of accounts for budgetary care;
- Conducting monitoring, according to the results of which experts identify the rationality of the use of budgetary funds.
- the need to control the process of budget execution, both in terms of income and expenses;
- organization of accurate accounting on the basis of budget classification;
- transition to a new treasury system, which allows for the correct process of budget execution;
- in accounting, actual as well as cash expenses are necessarily allocated;
- documentation includes the need to assess industry specifics of accounting;
- severity state control and accounting, organized through the need to draw up a plan on the basis of a clear instruction;
- close interweaving of data on expenditures and incomes based on new charts of accounts;
- a new form of accounting;
- a mandatory and accurate record keeping process for all expenses and income.
It's no secret that now Russia is undergoing a reform of the public sector, which began with the adoption of a series of laws back in 2010. The purpose of the reform is such changes, ...
The federal law "On Accounting" implies the need to use a certain methodology for budget accounting. The main objectives of this method of accounting ...
- Economic security of the Russian Federation Political economic security of the Russian Federation
- Antimonopoly policy, its goals and methods The main direction of the antimonopoly policy of the state is
- What reforms did Witte make briefly
- Okun's law and the theory of "full employment" of the population