Electronic journal for accounting in government institutions. Features of accounting for fixed assets in government institutions. Cost and subscription methods

Further amendments have been made. The order came into force on 01/06/2018, and therefore all introduced innovations must be reflected in accounting starting from the specified date. We will tell you what has changed in the article.

Changes in the Chart of Accounts.

In accordance with Order No. 212n, the following accounts were removed from the accounting chart of accounts:

0 204 51 000 “Assets in management companies”;
0 215 51 000 “Investments in management companies.”

The name of the account 0 206 63 000 has been changed. Due to the new edition, it is called “Calculations for advances on benefits paid by organizations in the public administration sector.”

In addition, clarifications have been made to clause 2.1 of Instruction No. 174n. According to the new edition, some budget accounting accounts are formed in a different order:

1) for analytical accounting accounts of account 0 201 00 000 “Institutional funds”, zeros are reflected in the 1st – 17th digits of the account number;

2) for the analytical accounting accounts of account 0 207 00 000 “Calculations for credits, borrowings (loans)”, reflecting the amount of the principal debt on credits, borrowings (loans), in the 15th - 17th digits of the account number the analytical receipt code corresponding to the code is shown analytical group of the type of sources of financing budget deficits 640 “Reducing debt on budget loans and credits”;

3) for analytical accounting accounts account 0 209 81 000 “Calculations for cash shortages”, zeros are entered in the 1st – 17th digits of the account number;

4) for analytical accounting accounts account 0 210 05 000 “Settlements with other debtors”:

in the 1st - 4th digits of the account number the code of the type of function, service (work) of the institution is reflected, for which, in order to ensure the holding of a competition for the execution of contracts for the provision of services (work), the income received by the institution as a result of the type of service (work) provided by it will be reflected ),
in the 5th to 17th digits of the account number - the analytical receipt code corresponding to the code of the analytical group of the type of sources of financing budget deficits 510 “Receipts to budget accounts”;

5) for the analytical accounting accounts of account 0 301 00 000 “Settlements with creditors on debt obligations”, reflecting the amount of the principal debt on credits, borrowings (loans), in the 15th – 17th digits of the account number the analytical disposal code corresponding to the code of the analytical group is shown type of sources of financing budget deficits 810 “Reducing debt on internal state (municipal) debt”;

6) in the 5th – 14th digits of the analytical accounting account number of account 0 401 60 000 “Reserves for future expenses” and for the corresponding accounts of account 0 401 20 000 “Expenditures of the current financial year”, zeros are indicated.

Clarifications in the reflection of individual transactions.

Operations for internal movement of non-financial assets. Order No. 212n introduced clarifications in clauses 9, 16, 21 of Instruction No. 174n regarding the internal movement of fixed assets, intangible assets, and non-produced assets.

Thus, in accordance with clause 9 of Instruction No. 174n, the internal movement of fixed assets between financially responsible persons in an institution, as well as when transferring property for rent, free use, trust management, for storage is reflected simultaneously in the debit and credit of the corresponding accounts of the analytical accounting account 0 101 00 000 “Fixed assets”.

At the same time, information about fixed assets that are leased, gratuitously used, entrusted or in storage is reflected in the structure of the corresponding groups (types) of non-financial assets on the corresponding off-balance sheet accounts of the working chart of accounts of the accounting entity.

By virtue of the new edition of clause 16 of Instruction No. 174n, the internal movement of intangible assets, including when provided for use, trust management, is reflected by the entry:

Debit account 0 102 00 320 “Increase in the value of intangible assets - other movable property of the institution”
Credit to account 0 102 00 320 “Increase in the value of intangible assets - other movable property of the institution”

At the same time, an entry is made on the corresponding off-balance sheet accounts of the working chart of accounts of the subject of accounting for intangible assets provided for use and trust management.

Similar entries for the internal movement of objects are made in account 0 103 00 000 “Non-produced assets” (see paragraph 21 of Instruction No. 174n).

Transactions on the transfer of investments made into objects of non-financial assets within the framework of settlements between the head office and separate divisions when transferred to state and municipal organizations are reflected in the debit of accounts 0 304 04 000 “Intradepartmental settlements”, 0 401 20 241 “Expenses for gratuitous transfers to state and municipal organizations "and account credit 0 106 00 000 "Investments in non-financial assets" (the norm was introduced in clause 53 of Instruction No. 174n). Such correspondence of budget accounting accounts is used when reflecting transactions for the transfer of actual investments in an object of non-financial assets (in the amount of costs incurred for its modernization, additional equipment, reconstruction, including elements of restoration, technical re-equipment) to the balance holder of the object in respect of which the implementation (completed) ) modernization, additional equipment, reconstruction, including with elements of restoration, technical re-equipment in order to attribute the amount of these actual investments to the formation (increase) of the initial (book) value of such an object.

Postings in budgetary institutions. Example 1:

In December 2017, a budget institution received from the founder an unfinished construction project worth RUB 435,600,800. The institution independently carried out the final work on the construction of the facility in the amount of 2,525,000 rubles. After receiving the completed work, the building was put into operation. A month later, documents were received on state registration of the right of operational management to the specified building.

The numbers in the example are conditional.

The following entries are made in accounting for a budgetary institution:

			Amount, rub.
Reflected transfer of expenses for construction in progress
Costs for the construction of the facility are reflected
The building was put into operation (435,600,800 + 2,525,000) rub.
A non-residential building has been accepted for registration upon state registration of rights to it
At the same time, the disposal of the object from off-balance sheet accounting is reflected

Operations for accounting for financial investments. Paragraph 91 of Instruction No. 174n has been supplemented with the following paragraph. Operations involving the transfer of financial investments into trust management are reflected by internal movement in the corresponding analytical accounting accounts of account 0 204 00 000 “Financial investments”. At the same time, information about assets under trust management is reflected in the corresponding analytical accounting accounts of off-balance sheet account 40 “Assets in management companies.”

Subsidy accounting operations. Paragraph 2 of clause 93 of Instruction No. 174n is stated in a new edition. It follows from it that the accrual of income in the amount of an increase in the current financial year in the volume of the subsidy provided for financial support for the implementation of the state (municipal) task (if the terms of the agreement for the provision of the specified subsidy change) is reflected by the entry:

Account debit 4,205 31,560 “Increase in accounts receivable for income from the provision of paid work and services”
Account credit 4,401 10,130 “Income from the provision of paid services.”

Note:

Currently, the Ministry of Finance has prepared Order No. 255n dated December 27, 2017 (registered with the Ministry of Justice), according to which Article 130 of the KOSGU is detailed in subarticles 131 - 136. Due to the provisions of the new document, income from receipt of subsidies for the implementation of government tasks should be reflected in subarticle 131 “Income from the provision of paid services (work)”; Accordingly, in accounting such income will be reflected in the account 0 401 10 131, and not 0 401 10 130.

A similar text regarding the accrual of income from subsidies received when the terms of the agreement is changed has been added to paragraph. 8 p. 150 of Instruction No. 174n.

In addition, a new paragraph has been introduced in paragraph 150 of the instructions. Thus, the accrual of debt by budgetary institutions for the return to budget revenue of the balances of subsidies provided to budgetary institutions for the implementation of state tasks, formed in connection with the failure to achieve the indicators established by the state task characterizing the volume of services (works), on the basis of a report on the implementation of the state task submitted to the bodies exercising the functions and powers founders in relation to budgetary institutions, is reflected by the entry:

Account debit 4 401 10 130 “Income from the provision of paid services”
Credit to account 4 303 05 000 “Settlements for other payments to the budget”

Paragraph 158 of Instruction No. 174n has been supplemented with a new paragraph. The accrual of future income in the amount of subsidies for the implementation of state (municipal) tasks on the basis of relevant agreements concluded with the founder is reflected by the entry:

Debit account 4 205 30 000 “Calculations for income from the provision of paid work and services”
Account credit 4 401 40 130 “Deferred income from the provision of paid services”

When the date of provision of a subsidy for the implementation of a government task arrives in accordance with the terms of agreements concluded with the founder, regardless of the fact of its transfer to the personal account, the recognition of current period income of previously accrued future income in the amount of subsidies is reflected by the entry:

Account debit 4 401 40 130 “Deferred income from the provision of paid services”
Account credit 4 401 10 130 “Income from the provision of paid services”

Note that the additional correspondence of accounts introduced into Instruction No. 174n for accounting for subsidies allocated for the implementation of government tasks was previously set out in the Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436, and therefore it is not an innovation for accountants .

Postings in budgetary institutions. Example 2:

On December 26, 2017, the budgetary institution entered into an agreement with the founder to allocate a subsidy to the institution for financial support for the implementation of the state task in 2018 in the amount of 5,000,000 rubles.

According to the established schedule, subsidy amounts will be received by the institution in 2018 in quarterly equal shares of 1,250,000 rubles.

The numbers in the example are conditional.

			Amount, rub.
December 2017
Income accrued as of the date of signing the agreement on the allocation of a subsidy for financial support for the fulfillment of the state task of the founder in 2017 (December 26, 2017)
January 2018
On 01/01/2018, the amount of income accrued in the form of a subsidy was recognized as income of the current period (the transaction is reflected regardless of the fact of receipt of funds to the personal account)
The subsidy amounts have been credited to the institution’s personal account.

Postings in budgetary institutions. Example 3:

An agreement was concluded between the budgetary institution and the founder for 2017 to provide the institution with a subsidy in the amount of 5 million rubles. The institution spent the subsidy in full, however, during an audit of financial and economic activities in 2018, the fact of non-fulfillment of state assignments for certain indicators was revealed.

The founder demanded that funds in the amount of 500,000 rubles be returned to the budget. Since the subsidy amount was spent in full, the institution fulfilled the founder’s request to return funds to the budget from the funds it received from income-generating activities.

The numbers in the example are conditional.

The following entries are made in accounting for a budgetary institution:

			Amount, rub.

Income accrued in the amount of the subsidy allocated to fulfill the founder’s task
Funds have been received in the form of a subsidy (the transaction is performed for each transfer of funds)

Debt has been accrued for the return to budget revenue of the balance of the subsidy provided for financial support for the implementation of state (municipal) tasks
Reflects the borrowing of funds to return part of the subsidy due to the failure to achieve certain indicators

The remainder of the subsidy amount is transferred to budget revenues

Revenue accounting operations. Paragraph 2 of clause 94 of Instruction No. 174n has also undergone changes. In accordance with the new edition, the receipt of income in rubles to the personal account of a budgetary institution is reflected in the debit of account 0 201 11 510 “Receipts of funds of the institution to personal accounts in the treasury body” and the credit of account 0 205 00 000 “Calculations on income”.

At the same time, it has been added that, at the same time, in the case of receiving income from the performance of work (provision of services, supply of goods) under government contracts, the execution of which is carried out with treasury security for obligations in the form of a treasury letter of credit, in the amount of the fulfilled obligation of the recipient of budget funds to pay for the work performed (services provided) , goods supplied) before the institution, a decrease in the treasury security for obligations previously accepted for accounting in off-balance sheet account 10 “Security for the fulfillment of obligations” is reflected.

Paragraph 5 of clause 109 of Instruction No. 174n is set out in a new edition. According to changes in the amount of recovered debt of insolvent debtors for identified shortages, thefts, losses, and other income, previously written off off-balance sheet, are reflected in the debit of account 0 209 00 000 “Calculations for damage and other income” (in particular, account 0 209 83 560 was added ) and account credit 0 401 10 173 “Extraordinary income from transactions with assets.” At the same time, the debt is restored from off-balance sheet account 04 “Debt of insolvent debtors”.

VAT accounting operations. Amendments have been made to paragraph. 8 clause 112 and para. 2 clause 113 of Instruction No. 174n.

In accordance with the new edition, the restoration of the amount of VAT accepted for deduction on advances (preliminary payments) transferred on account of upcoming supplies of goods (performance of work, provision of services), transfer of property rights is reflected by the entry:

Account debit 0 210 13 560 “Increase in accounts receivable for VAT on advances paid”
Credit to account 0 303 04 730 “Increase in accounts payable for value added tax” (previously account 0 210 12 660 was used)

The write-off of VAT amounts accepted by the institution as a tax deduction, including advances paid by the institution, in the manner prescribed by the tax legislation of the Russian Federation, is reflected by the entry:

Debit account 0 303 04 830 “Reducing accounts payable for value added tax”

Credit accounts 0 210 12 660 “Reduction of VAT receivables for purchased material assets, works, services”, 0 210 13 660 “Reduction of VAT receivables for advances paid” (previously this account was not used in the specified correspondence)

Example 4:

A budgetary institution, as part of its income-generating activities, provides paid services that are subject to VAT. In the month the contract was concluded (January 2018), it received an advance payment in the amount of 180,000 rubles. The total amount of the contract is 354,000 rubles. (including VAT (18%) – 54,000 rubles). The contract period is March 2018.

In order to provide paid services, in January 2018, an agreement was concluded with the supplier for the supply of materials in the amount of 35,400 rubles. (including VAT (18%) - 5,400 rubles). Previously, under the supply agreement, the institution transferred an advance in the amount of 10,620 rubles. (including VAT (18%) – RUB 1,620). The materials were delivered at the beginning of February 2018.

The numbers in the example are conditional.

The following entries were made in the accounting records of the institution:

			Amount, rub.
January 2018
An advance payment has been received to the personal account for the upcoming order for the provision of services.
VAT is charged on the received prepayment (RUB 180,000 x 18/118)
Advance paid to supplier for materials
The amount of VAT calculated on the transferred advance payment
February 2018
Materials purchased from suppliers are accepted for accounting
The VAT amounts presented by the seller are reflected
The previously transferred advance has been credited
Final payment has been made to the supplier (35,400 - 10,620) rub.
The amount of VAT allocated earlier when transferring an advance payment to the supplier for the upcoming supply of materials has been written off.
Accepted VAT amount upon supply of material
March 2018
Accrued income received from the provision of paid services
VAT charged
Accepted for deduction of VAT previously allocated from the prepayment received
VAT transferred to the budget (27,458 + 1,620 - 1,620 - 5,400 + 54,000 - 27,458) rub.

* * *

Let us briefly formulate the main conclusions.

The changes made by Order No. 212n to Instruction No. 174n came into force on 01/06/2018, and therefore they are subject to accounting in 2018.
Among the significant amendments are the following innovations:

Accounts 0 204 51 000 “Assets in management companies”, 0 215 51 000 “Investments in management companies” were removed from the accounting chart of accounts;
a new procedure has been established for the formation of individual account numbers (0 201 00 000, 0 207 00 000, 0 209 81 000, 0 210 05 000, 0 301 00 000, 0 401 60 000);
accounting records have been added to document the internal movement of non-financial assets between material persons, as well as in the case of their transfer for lease and trust management;
adjustments have been introduced to account for VAT and subsidies allocated for the implementation of government tasks.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

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In the period from May 27 to July 27, 2011, more than 170 partners of the 1C company in 100 cities of Russia, with the methodological support of the 1C company, are conducting the next training seminar “Accounting in state, budgetary, autonomous institutions in 2011. Application of 1C: Accounting of a government institution 8" We offer you a selection of answers to questions, feedback from listeners and photo reports from this seminar.

In accordance with

in April 2011 released by 1C

More information about the output and its functionality http://www.1c.ru/news/info.jsp?id=13500)

http://www.1c.ru/news/events/event.jsp?id=609

continues until July 27, 2011

Answers to questions from seminar participants

As practice shows, accountants have many questions that arise in their daily work; all these questions can be answered at the seminar "Accounting in state, budgetary, autonomous institutions in 2011. Application of "1C: Public Institution Accounting 8" http://www.1c.ru/news/events/event.jsp?id=609. WITH We invite you to familiarize yourself with some answers to questions from listeners.

Accounting in the new program “1C: Public Institution Accounting 8”

If a centralized purchase of fixed assets is made for subordinate institutions (structural divisions of an institution allocated to an independent balance sheet), and the purchased objects are temporarily delivered to the warehouse of an authorized institution, then, as a general rule, the formation of the initial cost is reflected in the accounts of group 106.01 “Investments in fixed assets.”

The criterion for classifying objects as part of fixed assets - to account 101 “Fixed assets” is given in clause 34 (paragraph 2) Instructions and on the application of a unified chart of accounts (Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n):

tangible assets, regardless of their value, with a useful life of more than 12 months are accepted for accounting as fixed assets, intended for repeated or permanent use on the right of operational management in the course of the activities of the institution when it performs work, provides services, exercises state powers (functions) or for the management needs of institutions that are in operation, in reserve, on conservation, leased, leased (subleasing).

Thus, if centrally purchased fixed assets are delivered to the warehouse of an authorized institution for temporary storage, and not for use by the institution, then before they are transferred for their intended purpose, they must be taken into account in the accounts of account 106.01 “Investments in fixed assets.”

According to paragraph 34 of the Instructions on budget accounting (Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n) the transfer of investments made in objects of non-financial assets is reflected in the debit of the corresponding analytical accounts of account 030404000 “Internal departmental settlements” (030404310, 030404320, 030404330, 030404340) (within the framework of the movement of objects between institutions subordinate to one main manager (manager) of budget funds), accounts 040 120241 “Expenditures on gratuitous transfers to state and municipal organizations” (within the framework of the movement of objects between institutions subordinate to different main managers (managers) of budget funds of the same budget level, between institutions subordinate to one main manager (manager) of budget funds within the framework of income-generating activities, and also when transferring them to state and municipal organizations), 040120242 “Costs on gratuitous transfers to organizations, with the exception of state and municipal organizations”, 040120251 “Costs on transfers to other budgets of the budget system of the Russian Federation” (within the framework of the movement of objects between budget institutions of different budget levels) , 040120252 "Costs on transfers to supranational organizations and foreign governments", 040120253 "Costs on transfers to international organizations" and loan corresponding analytical accounts account 010600000"Investments in non-financial assets" (010611410, 010631410, 010632420, 010634440).

Similar norms are provided for in the Instructions for the application of the Chart of Accounts for Budgetary Accounting (Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n) and autonomous institutions (Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n). According to paragraph 53 of these instructions

the transfer of investments made in objects of non-financial assets within the framework of settlements between the head office and separate divisions (branches) is reflected on the basis of primary accounting documents for the relevant accounting objects (Acceptance and Transfer Certificates and Notices) by debiting the corresponding analytical accounts of account 034040000 "Internal Departmental Settlements" (030404310, 030404320, 030404340) and the credit of the corresponding analytical accounting accounts of account 010600000 “Investments in non-financial assets” (010611410, 010621410, 010622420, 010624440, 010631410, 010632 420, 010634440, 010641410, 010642420, 010644440);

the transfer of investments made into objects of non-financial assets when they are transferred to state and municipal organizations is reflected on the basis of primary accounting documents for the relevant accounting objects (Acceptance and Transfer Certificates) in the debit of the account 040120241 "Expenses for gratuitous transfers to state and municipal organizations" and the credit of the corresponding analytical accounts of account 010600000 "Investments in non-financial assets" (010611410, 010621410, 010622420, 010624440, 010631410, 010632420, 010634440 ).

It should be noted that this is not an innovation of the Instructions for the use of EPAS, similar standards were provided paragraphs 16 and 78 of the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n.

In the program “1C: Public Institution Accounting 8” such operations are formalized as follows.

The receipt of fixed assets at the institution’s warehouse is documented by the documents “ Purchase of OS, intangible assets».

In the document " Purchase of OS, intangible assets» indicates the range of received objects, their quantity and cost.

Since OS objects are purchased for transfer, and not for use by the institution, there is no need to open inventory cards for them, and accordingly there is no need to assign inventory numbers. Therefore, in the reference book " Fixed assets“For the entire batch of objects of the same type, it is enough to enter one element.

The transfer of fixed assets to institutions (branches, structural divisions allocated to a separate balance sheet) is reflected in the documents “ Write-off of OS from the customer's warehouse» with the corresponding business transaction.

On the tab " General» are indicated accounting account And corresponding account(according to the selected operation), institution - recipient.

On the tab " Fixed assets» is listed nomenclature transferred objects, indicating their quantities And cost.

From the document, you can generate an Invoice for the release of materials to the third party (form M-15) or an Act on the acceptance and transfer of groups of fixed assets (form OS-1b).

When posting a document, entries are generated to write off the cost and quantity from account 106.01.

To issue a Notice (f. 0504805), you should enter the document of the same name in the “Centralized Supply” subsystem (menu “Calculations - Centralized Supply - Notice» main menu of the program).

In the document "Notice» should be specified type of transmission « Transfer of NFA" And recipient I'm NFA.

In the specification " Transfer document» you should indicate the document with which the transfer of objects is registered in the program. First indicated type of transfer document.

And then the document itself.

After selecting the transfer document, you can generate a printed form of the Notice. To do this, press the button " Notice».

There is an opportunity to reflect the maximum amounts of funding in the report “Summary data on the execution of the budget of the PBS” in “1C: Accounting of a public institution 8”. You need to customize the report and include the relevant indicators in it. Not all data is included by default.

According to the Directives on the procedure for applying the budget classification of the Russian Federation (approved By Order of the Ministry of Finance of Russia dated December 28, 2010 No. 190n) institutions use only one source code for financing the budget deficit from the group 000 01 05 02 00 00 0000 000 “Other budget balances” in accordance with the level of the budget from which the institution is financed. Therefore, accounts in account 201.00 “Institutional funds” cannot have several BCCs (KPS).

Note. The starting assistant of the program “1C: Public Institution Accounting 8” contains the “Working Cash Accounts” page, on which for each source of financial support a classification code for sources of financing budget deficits is specified.

The classification characteristic of an account (CPS) of the “CIF” type is set when starting to work in the program for all analytical accounts of account 201.00 “Institutional funds” and can then be changed when the Instructions on the procedure for applying the budget classification of the Russian Federation are changed.

The form of payment order (f. 0401060 according to OKUD) is established Regulations of the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P"On non-cash payments in the Russian Federation", hereinafter - Regulation No. 2-P. According to Appendix 4 to Regulation No. 2-P in the payment order (f. 0401060) the payment amounts are indicated in rubles.

Thus, the current legislation does not provide for the execution of payment orders (f. 0401060) in foreign currency. Accordingly, in the program “1C: Public Institution Accounting 8” the document “Payment Order” does not provide for execution in foreign currency.

To reflect transactions in currency - the formation of accounting records, the documents “Cash receipts in foreign currency” and “Cash disposal in foreign currency” should be used.

As a rule, banks develop their own form of payment document for transferring currency. The document “Cash disposal in foreign currency” has the ability to connect external printed forms. Thus, based on the requirements of the servicing bank, it is possible to develop and connect to the document an external form of the settlement document.

The form (f. 0504071) and the procedure for filling out the Transaction Logs are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. According to the Guidelines for the formation of Operation Logs ( paragraph 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n) when filling out the Journals of settlement transactions with accountable persons, with suppliers and contractors, with debtors for income in the event that analytical accounting is maintained in the Funds and Settlements Accounting Card (f. 0504051), columns 6 and 7 “Balance at the beginning of the period” and columns 11 and 12 “Balance at the end of the period” of the Operations Journal (form 0504071) may not be filled out. Therefore, in the 1C: Public Institution Accounting 8 program, for the Transaction Journal report, an option is provided - whether or not to reflect in the report the balances at the beginning and end of the reporting period. The option is set in the journal card - an element of the “Journals” directory.

Look at the log setting, the option “Calculate revolutions only” may be set there.

To generate residuals, the option should be disabled - uncheck the box by left-clicking on the “Calculate only turnover when filling out the journal” field.

For what? For analytical data, the program has other reports (on the execution of the PBS budget). If you have any arguments, write a justification to the 1C Consultation Line [email protected]

It is still being formed. In the “Fill” button menu there is an option to fill with random selection. If you disable the use of selection in the selection form, the report will be generated for all institutions.

The source of financial support (IFS) is the balance sheet separator of accounting. One transaction cannot contain different IFIs in debit and credit. If this mode suits you, then you can use IFO. But it's better to use detail.

Analogue Certificates on transactions with funds (personal account) in the 1C: Public Institution Accounting 8 program” there are reports “Summary data on the execution of the budget of the PBS” and “Summary data on the execution of the estimate for PD”.

The amount of data displayed in the report is configured in user mode. The reports also have several predefined settings.

To reflect the receipt of inventories in correspondence with the account 304.04 in the 1C: Public Institution Accounting program 8” you should use the document “Receipt of materials, other”. It contains the operations “Centralized supply (10X - 304.04.340)” and “Intradepartmental movement (10X - 304.04.340)”.

Current legislation does not provide for the issuance of invoices with negative amounts. There were corresponding letters of the Ministry of Finance of Russia (dated 02.08.2010 No. 03-07-09/41, dated 23.06.2010 No. 03-07-11/267, dated 03.11.2009 No. 03-07-09/55, dated 29.05.2007 No. 03- 07-09/09). Therefore, the program “1C: Public Institution Accounting 8” does not provide for the preparation and registration of invoices with negative amounts.

If an institution pays for subscription services in advance, then it has the right to deduct VAT if the recipient of the advance has issued an invoice. Based on the advance payment document, you should enter the document “Invoice received”. During the tax period, when the advance is credited, when auto-filling the document “Creating a sales book” according to the invoice received, issued for an advance, VAT will be restored to the budget, and the invoice is registered in the Sales Book.

The BSO number essentially corresponds to the OS inventory numbers. The write-off must correspond to the actual written-off BSO numbers. You cannot write off only those that are in the balances in the program, but you must write off only those that are actually subject to write-off. If the numbers have negative balances, it means that there were previously discrepancies in numbers and series.

In terms of filling out, the tax agent's invoice is similar to the seller's invoice, because The seller in the invoice is the lessor, and the institution is the buyer. Therefore, to generate and print an invoice by a tax agent in the 1C: Public Institution Accounting 8 program, the document “Invoice received” is used.

In version 1.0.3 of “1C: Public Institution Accounting 8”, the settings provide the ability to “tear off” the 3rd subaccount. But at the same time, you need to understand that in this case it will be impossible to make advances to accountable persons separately for the stock fund and for cash. Departmental analytics is also important, so the user is given the opportunity to choose.

Instructions for using the Unified Chart of Accounts (No. 157n) does not contain a corresponding off-balance sheet account and the requirement to maintain operational records of inventories transferred into operation.

According to paragraph 114 of the Instructions on the application of the Unified Chart of Accounts (No. 157n) operations for the receipt, internal movement, disposal (including on the basis of write-off) of material inventories are recorded in accounting records on the basis of properly executed primary (consolidated) accounting documents, in the manner prescribed by the Instructions for the use of Charts of Accounts.

In accordance with paragraphs 24, 25 of the Instructions on the application of the Chart of Accounts for Budget Accounting ( approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n) reflection in the accounting of operations for the movement of material reserves within the institution, their transfer into operation is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the following primary documents:

Request-invoice (f. 0315006);

Statement of issuance of material assets for the needs of the institution (f. 0504210).

Write-off of materials and food products is carried out on the basis of:

Menu - requirement for issuing food products (f. 0504202);

Statement for the issuance of feed and fodder (f. 0504203);

Statement of issuance of material assets for the needs of the institution (f. 0504210);

Waybill (f. f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), used to write off all types of fuel;

Act on write-off of inventories (f. 0504230);

Act on the write-off of soft and household equipment (f. 0504143), used for the write-off of soft equipment and utensils. In this case, the dishes are written off on the basis of the data from the Warehouse Registration Book (f. 0504044).

Thus, if materials require special accounting, then their release into operation is formalized by a Request-invoice (f. 0315006), which indicates the nomenclature of material assets and the new financially responsible person, with the subsequent execution of an Act on the write-off of inventories (f. 0504230) ( Act on the write-off of soft and household equipment (f. 0504143)), which reflects the actual consumption.

If the balances of material supplies issued to the department, for example, paper clips or pencils, do not need to be controlled, then the release for operation is formalized by the Statement of Issue of Material Assets for the Needs of the Institution (f. 0504210), which, according to paragraph 25 of the Instructions for the application of the Chart of Accounts for budgetary accounting is the primary document - the basis for writing off materials from accounting at the time of putting them into operation. This is also stated in the Guidelines for the use and completion of forms of primary documents approved by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. According to the Methodological Instructions, the Statement (f. 0504210) is approved by the head of the institution and serves as the basis for reflecting in the accounting records of the institution the disposal of inventories and fixed assets with a unit cost of up to 3,000 rubles inclusive.

Thus, if the issue for operation is formalized by the Statement of Issue of Material Assets for the Needs of the Institution (f. 0504210), then the corresponding item is written off from the register - from account 10500 “Material Inventories” at the time of issue, and in fact continues to be in the departments of the institution until it is completely spent.

In fact, there is no document that is easier to fill out: you need to select one detail “Employee” and click the “Fill” button. There is no need to do anything else!!! Other documents are entered separately for convenience and contain a link to the document “Advance to an accountable person.” See the article on ITS in the section “Accounting of a budgetary institution 8”. In BSU, accounting for settlements with accountable persons is implemented in a similar way. Perhaps the title of the document does not accurately describe its purpose. There is a proposal to rename the document “Settlements with an accountable person.” Thanks for the offer, we'll think about it.

There is a detailed article on the ITS disk on accounting for library collections in “1C: Accounting of a budgetary institution 8”, and in “1C: Accounting of a state institution 8” the methodology is similar. When entering balances, inventory numbers are specified only for objects costing over 20,000 rubles. for a book. Everything else is entered on one card without assigning an inventory number. For library collections worth up to 20,000 rubles. for a book, group accounting must be established in the “Fixed Assets” directory; in documents for entering balances and when accepting such fixed assets for accounting, the inventory number must be empty; the line indicates the total number of books and the total book value. For newly received library collection objects in 2011, inventory cards should be opened for objects costing more than 40,000 rubles.

Adjustment of depreciation of fixed assets for which depreciation is calculated using the straight-line method is carried out in the following order.

First, you need to enter the amount of the depreciation adjustment - manually (the document “Operation (accounting)”. Then, enter the document “Adjustment of depreciation” to establish a new residual value and a new useful life. In the document, select the account on which the fixed asset is taken into account, the rules for calculating depreciation which needs to be corrected, and then the OS object itself is selected in the tabular part.

Check the correctness of entering the date of acceptance of the asset for accounting, the useful life, and if the amounts of calculated and actual depreciation coincide, post the document.

To additionally charge depreciation up to 100%, the document “Adjustment of depreciation” is also used. In this case, in addition to the asset accounting account, you can fill in the details of the asset selection conditions - “Price interval”, “CMO”, “Asset status” and click the “Fill” button. The OS will be selected in the tabular section in accordance with the specified selection conditions.

Check that the table is filled out correctly, adjust if necessary, and post the document.

Unlike “1C: Accounting for budgetary institutions 7.7”, and in “1C: Accounting for a budgetary institution 8”, and in “1C: Accounting for a state institution 8”, OS accounting documents, in addition to accounting records for accounts, form movements in registers.

To account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation” the fixed assets are credited upon commissioning with the appropriate document. To enter account balances 21, use the document “Entering fixed assets balances in operational accounting.” If for some reason the fixed assets go directly to operational accounting, use the document “Entering fixed assets balances in operational accounting”; it will generate the necessary movements not only in accounts, but also in registers.

It should be noted that all movements must be reflected in the specified documents. If postings to account 21 are entered manually (using the universal document “Operation (accounting)”), then information on these operating systems will not be reflected anywhere except standard reports.

In the program “1C: Accounting for a State Institution 8”, as well as in “1C: Accounting for a Budgetary Institution 8”, group accounting of fixed assets is possible only for fixed assets for which the linear method of depreciation is not used.

The limit of 20,000 or 40,000 is determined in the periodic information register “Asset Accounting Parameters”. If data on such fixed assets is entered last year, then linear depreciation will be required and, therefore, individual inventory accounting for each object. If in 2011, then you can keep group records. Only in the directory “Fixed Assets” in the fixed assets card the sign of group accounting should be indicated.

In the document “Acceptance of fixed assets for accounting”, for each element of the group, enter its own line, indicate the inventory number (use the processing of group creation of inventory numbers), the quantity is 1, the book value is the price of a unit of fixed assets. After filling out the first line, the following lines can be created by copying the entered first line the required number of times, you just need to select your inventory number in each line.

Read more about maintaining group accounting of fixed assets on ITS in the articles:

How can I indicate data on old operating systems in the “Fixed Assets” directory? Entering fixed asset balances with group accounting (starting from the June release)

Acquisition of a group of similar fixed assets (starting from the July issue)

The structure in 8 has changed. The ability to specify additional characteristics has been introduced, with the type and value being entered separately. However, the question arises: how to divide one large field into many small ones? There is no standard solution. It is recommended to enter some delimiters into the string and configure the wrapping rules accordingly.

Use technological analysis to check the accounting results for fixed assets. Pay attention to messages about fixed assets balances in accounts, KBK, different from those indicated in the OS directory, about balances on several accounts (for example, for different KVD), on several KBK, depreciation is taken into account on a different account and KBK, which are indicated in the OS directory , messages about negative balances of book value and quantity of fixed assets.

Check the uniqueness of the inventory numbers. Other errors can be corrected directly in 8.

It is because of group accounting OS for total indicators in the document provides 5 decimal places. The cost of one OS copy cannot always be determined to the nearest penny. For example, if the actual cost of a group of fixed assets was formed under several contracts.

Date of acceptance for registration- date of receipt of OS at the institution, and Commissioning date taken from the OS card (the commissioning date will be earlier than the date of acceptance for accounting).

Change the boundaries of the fixed asset value limits in the information register “Asset Accounting Parameters”), enter the balances for this fixed asset, and restore the original values of the parameters.

Using the standard report “Universal report (by registers, documents, directories)”. Data type - accounting register, object - posting journal, table - empty. In the grouping settings, add the details “Debit movement characteristics”, “Debit account”. Selection and sorting - by debit account, in a group, for example, 101. Then specify the period and generate a report.

If we are talking about fixed assets accounted for on account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation,” then such an operation is not provided for by the Instructions for the Application of EPAS. All costs for finalizing the operating system are written off as expenses in operational accounting.

If we are talking about the modernization (reconstruction, etc.) of leased property, then according to paragraph 42 of the Instructions for the Application of Unified Accounting Standards, the completed capital investments of the tenant (lessee) in separable or inseparable improvements to the property leased by him, including under a leasing (subleasing) agreement , are accepted for accounting as part of the fixed assets of the institution - the tenant (lessee) in the amount of investments made by him, unless otherwise provided by the lease (leasing, subleasing) agreement. That is, a new OS object is created.

Description of OKOF and the prescribed procedure for coding accounts in EPSBU.

When forming the cost of an operating system, it is important not only the fact of acceptance for accounting and the purchase price of the operating system, but also many other operations that reflect the costs included in the initial cost. To avoid errors, OS documents are not automatically posted, so that the accountant pays attention to these documents, checks their completion and processes them meaningfully.

The form of the cash book (f. 0504514) is established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. Form 0504514 contains only the columns “By budget” and “By extra-budgetary funds”.

In a standard configuration, only a standard form that complies with current regulatory documents can be implemented. Therefore, in the program “1C: Public Institution Accounting 8”, the cash book - “Cashier’s Report” and “Cash Book Insert Sheet” - is formed according to form 0504514.

There is a balance sheet accounting separator - institution. This allows you to generate various types of reporting separately. Accounting is maintained separately and separate reporting is generated. In “1C: Accounting of a budgetary institution 8” there was another accounting separator - the balance sheet. The new separator - Sources of financial support for activities works on a par with the institution. You can generate separate reports based on it. The requisite of individual financial institution has appeared in regulated reports. If a new budget institution receives subsidies, it can exercise the powers of the founder to fulfill public obligations to individuals expressed in monetary form. According to the current legislation, budget accounting is maintained for such funds. Order No. 162n and budget reporting is prepared Order No. 191n. If you simply add KFO = 1 and accounts according to the budget accounting chart of accounts to the structure of the working chart of accounts of a budgetary institution, then when auto-filling the report into the balance sheet according to Order No. 191n Data on income-generating activities will also be included, since form 0503130 provides for their reflection. The use of the accounting separator “IFO” allows you to completely separate certain types of funds in accounting and reporting.

This mechanism can be used to separate budget investments in accounting, as well as funds allocated to an institution, for example, subordinate to the Ministry of Internal Affairs from different budgets.

A detailed article on the use of IFO is planned for ITS.

If the subsidy is for the fulfillment of a state task, then KFO = 4. If for other purposes, then KFO = 5. If budget investments - then 6. Cm. Instruction No. 157n, it's written about it there.

Yes, it is planned.

According to paragraph 2 of Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n“On the requirements for the plan of financial and economic activities of a state (municipal) institution” the order comes into force on January 1, 2012. However, it is planned to allow its use from 07/01/2011.

Amounts of income (receipts) of a budgetary institution approved by the plan of financial and economic activities) of the budgetary institution for the current (next) financial year (Debit of the corresponding analytical accounting accounts of account 050700000 “Approved volume of financial support” (050700100, 050700600, 050700700) Credit of the corresponding analytical accounting accounts account 050400000 "Estimated planned assignments") can be entered into the program "1C: Accounting of a public institution 8" and now - with the document "Operation (accounting)". Specialized documents for recording planned data on income and expenses are planned to be implemented in the next update of the 1C: Public Institution Accounting 8 program. This will allow you to authorize expenses and analyze the implementation of the plan.

Since the FHD Plan contains a lot of textual information, in “1C: Public Institution Accounting 8” it is initially planned to implement an analogue of the estimate - detailing income and expenses.

Wrong. According to paragraph 157 of the Instructions for the application of EPAS, the financial authority of the corresponding budget of the budget system of the Russian Federation has the right to establish the procedure for inventory and analytical accounting of treasury property objects of the corresponding public legal entity in accordance with the procedure for accounting of fixed assets, intangible assets, non-produced assets and inventories established by this Instruction.

If in the program “1C: Accounting of a budgetary institution 8” the accounting policy of the institution establishes the maintenance of analytical accounting of treasury property or the calculation of depreciation on treasury property,

then the corresponding settings of the institution’s accounting policy will be transferred to the “1C: Public Institution Accounting 8” program.

The founder is right. Account 106 is used only to form the initial cost of NFA objects for own consumption.

Despite the fact that such equipment is included in OKOF (codes 14 2897040 - 14 2897610), it is not a fixed asset.

According to paragraph 99 of the Instructions according to the application of EPSBU, equipment that requires installation and is intended for installation is accounted for on account 105. Equipment that requires installation includes equipment that can be put into operation only after assembling its parts and attaching them to the foundation or supports of buildings and structures, as well as kits spare parts for such equipment.

Sanitary equipment requires installation - connection to water supply and drainage, so bathtubs, showers, etc. must be included in inventories.

Yes. Cases of suspension of depreciation calculation are provided for in paragraph 85 of the Instructions on the application of EPSBU. The list is closed - transfer of a fixed asset object to conservation for a period of more than three months, as well as during the period of restoration of the object, the duration of which exceeds 12 months.

According to paragraph 13 of the Instructions on the application of EPAS (No. 157n) accounting must be kept in the currency of the Russian Federation - in rubles. When accepting property into the treasury for which the cost is not indicated, in our opinion, before assessing it, one should be guided by paragraph 32 of the Instructions for the Application of the Unified Financial Accounting Standards: “Tangible objects of non-financial assets received by an institution for free or compensated use are accounted for by the institution on an off-balance sheet account at the cost indicated by the owner (balance sheet holder) of the property, and in cases where the owner (balance sheet holder) does not indicate the value - in a conditional valuation: one object, one ruble.” There cannot be a zero value on the balance sheet. The commission for the receipt and disposal of assets, created in the institution on a permanent basis, must decide on the inclusion of the object for accounting, at least in a conditional valuation.

If the use was justified, then it is not misuse.

Regardless of the type of institution, if its constituent documents provide for a type of activity that falls within the territory of registration of the institution under UTII, then such institution is a payer of UTII for this type of activity.

Interbudgetary transfer can only be carried out by state-owned institutions. Budgetary and autonomous institutions do not provide for interbudgetary transfers (see clause 9. Instructions for using the chart of accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n).

Also, budgetary and autonomous institutions do not have KFO 1 “Budget activities”. The only exceptions are the budgetary powers of the federal government body (state body) transferred to the institution, exercising the functions and powers of the institution’s founder, to fulfill public obligations to an individual to be fulfilled in monetary form (scholarships, payments to orphans and similar payments).

Be careful! If an institution receives LBO for its main activity, then it must keep records in accordance with budget legislation - as a government institution, according to the Chart of Accounts for Budget Accounting (Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n)!!! Only if an institution receives subsidies to carry out a government task, it must keep records according to the Chart of Accounts for budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n.

In “1C: Accounting for a government institution 8”, form 0504210 is formed similarly to “1C: Accounting for budgetary institutions 7.7”. In the document “Write-off of materials” you need to select the corresponding menu item of the “Print” button.

It all depends on the technology of work. If your Applications are filled out in another program, then upon receipt of the Personal Account Extract, it is enough to enter the “Cash Disposal” document to register the debit of funds from the personal account.

Transferring data to the new program “1C: Public Institution Accounting 8”

The process is permanent. As soon as error messages appear, the rules are amended accordingly. New releases of rules are released in portions, at least once a week. As long as there is such a need, the rules will be improved.

At the seminar, you learned that instead of one chart of accounts, four new ones have been used since 2011. The program “1C: Public Institution Accounting 8” implements accounting for all charts of accounts.

The accounting changes are such that a simple change in the release cannot make the transition.

As transfer dates data should indicate the date to which inclusive you need to transfer data from the old program.

The balances will be unloaded at the beginning of the year of the transfer date. Documents will be uploaded for the period from the beginning of the year of the transfer date to the transfer date, inclusive. It is assumed that after this date, new documents will be entered in a new program.

The standard rules provide for transfer only according to the standard chart of accounts. If you add accounts, you will need to adjust the transfer rules. If subaccounts have been added, then the data on them is transferred to accounts of a higher level.

If the user added subaccounts to “1C: Accounting of a budgetary institution 8”, then it is necessary to make changes to the rules for data transfer. Standard rules are designed for standard chart of accounts setup. To change the transfer rules, you need to use the “Data Conversion” configuration.

Working on old accounts is not a violation, since it takes time to ensure the technical possibility of the transition.

It is not clear from the text of the question which program we are talking about. Software products were released for budgetary institutions:

1C: Accounting for budgetary institutions 7.7 (on the 1C: Enterprise 7.7 platform);

1C: Accounting of a budgetary institution 8 (on the 1C: Enterprise 8 platform).

From January 1, 2011, according to Clause 2 of Article 9.1 of Law No. 83-FZ“On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” types of state and municipal institutions are recognized autonomous, budgetary and government-owned. In order to establish a uniform procedure for maintaining accounting by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, hereinafter referred to as Order No. 157n, the Unified Chart of Accounts of Accounting for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application were approved, hereinafter - Instruction No. 157n.

Order No. 157n entered into force on January 1, 2011. In this regard, according to paragraph 4 of Order No. 157n no longer valid Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 No. 148n"On approval of the Instructions on budget accounting."

According to paragraph 21 of Instruction No. 157n Based on the Unified Chart of Accounts and the provisions of Instruction No. 157n, the following are used for accounting:

State institutions, financial authorities and bodies providing cash services - a chart of accounts for budget accounting and Instructions for the use of a chart of accounts for budget accounting ( Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n);

Budgetary institutions - chart of accounts for accounting of budgetary institutions and Instructions for its use ( order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n);

Autonomous institutions - chart of accounts for accounting of autonomous institutions and Instructions for its use ( Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n).

It should be noted that the new regulatory documents on accounting in government agencies apply to relationships that arose from January 1, 2011, and the corresponding orders were officially published and came into force in February - March 2011.

Due to significant changes in the Unified Chart of Accounts and, accordingly, in the Charts of Accounts for government, budgetary and autonomous institutions, it was necessary to make changes to software products for accounting. It should be noted that 1C software products provide for the registration of facts of financial and economic activities in accounting accounts using electronic documents specialized in accounting sections, with the receipt of the corresponding standard forms of primary documents or an accounting certificate f. 0504833. In particular, the 1C: Public Institution Accounting 8 program includes more than 170 types of specialized documents that allow you to reflect about 1000 types of financial and business transactions on the accounts of the institution’s Working Chart of Accounts. Each business transaction determines the correspondence of accounts and their analytics. Of course, it takes time to adapt a software product to new legislation.

Before the release of the new software product "1C: Accounting for a Government Institution 8", 1C recommended that government, budgetary and autonomous institutions use the program "1C: Accounting for a Budget Institution 8" for accounting purposes, in which for accounting in 2011:

The budget classification effective in 2011 is included.

Electronic document flow is provided with the Federal Treasury in album formats version 7.0, including documents on new personal accounts of budgetary and autonomous institutions.

The classification of fixed assets included in depreciation groups has been updated.

A new threshold for the cost of an asset has been established for monthly depreciation.

Included are forms of monthly and quarterly budget reporting according to Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n.

This made it possible to master the interface in advance, evaluate the completeness of the program’s capabilities, learn how to work with it, and, in general, switch to accounting in the “Accounting of a State Institution 8” configuration as the institution is organizationally and technically ready.

It was planned to ensure the transfer of data to the new program: account balances at the beginning of 2011, turnover (documents) for 2011. Product roadmaps and transition procedures have been published on the 1C website - information letter dated January 31, 2011 No. 13028.

In April 2011, a new software product “1C: Public Institution Accounting 8” was released, which includes the “1C: Enterprise 8.2” technology platform and the “Government Institution Accounting” application solution (configuration), which provides for accounting for all types of state (municipal) institutions - state-owned, budgetary, autonomous.

Also implemented was the transfer of data from the information base of the program “1C: Accounting of a budgetary institution 8” to the information base of the new program “1C: Accounting of a state institution 8”: reference information, account balances at the beginning of 2011, as well as all transactions (documents) of 2011 before the transfer date.

After completing the data transfer procedure, documents will be created in the information base of the new program with incoming balances as of January 1, 2011 and transactions for 2011, formed on the basis of the accounting rules in force in 2011. At the same time, the corresponding primary documents and accounting registers generated before the transition to the new software product contain old accounting accounts.

According to clause 10 of Instruction No. 157n Acceptance for accounting of documents documenting transactions with cash or non-cash funds containing corrections is not permitted. Other primary (consolidated) accounting documents containing corrections are accepted for accounting in the case when the corrections were made in agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the inscription “Believe the corrected” (“ Corrected") and the date the corrections were made.

All documents in the 1C: Public Institution Accounting 8 program provide for the formation of accounting corrections f. 0504833, which reflects the corresponding accounting entries (entries). This allows you to generate and print Certificates f. 0504833 to all documents generated automatically by transfer processing.

After transferring the data to 1C: Public Institution Accounting 8, we recommend generating and printing (or saving electronically) Certificates f. 0504833 to all documents dated before the date of transition to the new program, in which write-off acts, cash orders and other primary documents with accounting records are generated.

For group generation and printing of certificates f. 0504833 you can use Group processing of documents and reference books (menu “Tools - Group processing of documents and reference books”).

In the processing form, on the tab “ Selection objects" as Type of objects must indicate " Documentation" and using the "Add (+)" button, include the necessary types of documents in the specification.

In field " Selection» 2 selection criteria should be included:

establish that only completed documents should be included in the selection;

set the date until which (inclusive) documents must be processed - the date until which the documents were generated by data transfer processing.

To select documents for which you need to generate Certificates, click the button " Select».

The selected documents will be reflected on the tab " Treatment».

On the tab " Treatment" in field " Action"must select" Printing documents” and indicate that it is necessary to generate accounting statements and display them for viewing on a monitor screen or directly to a printer. To generate certificates, click the button " Execute».

Printed Certificates can be attached to the corresponding source documents. Based on the Certificates, you can also enter new account assignments (correspondence) in existing primary documents. In the latter case, according to clause 10 of Instruction No. 157n changes must be confirmed by the signatures of the same persons who signed the document initially, indicating the inscription “Corrected to believe” (“Corrected”) and the date of the corrections. It should be noted that this does not apply to documents used to document cash transactions. We recommend that you attach Certificates f. to such documents. 0504833.

Since entering accounting records for a transaction is the prerogative of the accounting department, we believe that it is necessary to certify the Certificates f. 0504833 can be issued by persons responsible for account assignment of primary documents.

It is also necessary to re-generate the accounting registers provided for by the institution’s Accounting Policy and attach them to those previously generated.

In May 2011, edition 6.2 of the “Accounting for Budgetary Institutions” configuration was released on the “1C:Enterprise 7.7” platform, adapted for keeping records of government institutions and budgetary institutions that do not receive subsidies from the corresponding budget of the budgetary system of the Russian Federation, according to the chart of accounts of budgetary accounting and instructions for its use, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n. The transition to an adapted configuration is carried out in the usual manner - by updating the release, in which the remainder has previously been rolled up. When updating the release, balances and current transactions are transferred to new accounts.

Standard configuration documents “Accounting for budgetary institutions 7.7.” also provide for the generation of Certificates f. 0504833, the configuration also supports group generation and printing of Help f. 0504833.

Yes, transfer manually.

The correspondence table is available on the Ministry of Finance website.

Revision 6.2 (release 645) of “1C: Accounting for budgetary institutions 7.7” with a new chart of accounts for budgetary accounting includes the transfer of directories. It is planned to implement the transfer of balances as of January 1, 2011 and turnover of 2011. If the issue is urgent, we recommend moving in the sequence: BBU7.7 → BBU8 → BGU8.

On the online user support page. Users of “1C: Public Institution Accounting 8” have access to the “1C: Public Institution Accounting 8” distribution package.

While the institution receives limits, then for accounting purposes the structure should be indicated - for government institutions. And keep records like last year.

Accounting in state, budgetary, autonomous institutions in 2011. Application of "1C: Public Institution Accounting 8"

In accordance with Federal Law dated 05/08/2010 No. 83-FZ“On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” from January 1, 2011, types of state and municipal institutions are recognized autonomous, budgetary and government-owned.

On January 1, 2011, new regulatory documents on budget classification, accounting and reporting of state and municipal institutions came into force:

- Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, State Academies of Sciences, state (municipal) institutions and Instructions for its application "(registered with the Ministry of Justice of Russia on December 30, 2010, No. 19452);

- Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (registered with the Ministry of Justice of the Russian Federation on January 27, 2011 No. 19593) and letters of the Ministry of Finance of Russia dated December 29, 2010 No. 02-06-07/ 5396 “Table of correspondence of Charts of Accounts for budgetary accounting used in 2010 and 2011”;

- Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, State Academies of Sciences, state (municipal) institutions and Methodological guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on February 1, 2011 No. 19658);

- 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” (registered with the Ministry of Justice of the Russian Federation on February 2, 2011 No. 19669);

- 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” (registered with the Ministry of Justice of the Russian Federation on February 4, 2011 No. 19713);

- Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation” (registered with the Ministry of Justice of the Russian Federation on February 3, 2011 No. 19693);

- Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions.”

To maintain accounting records of state (municipal) institutions of all types in accordance with the specified documents in April 2011 released by 1C new software product "1C: Public Institution Accounting 8", designed to automate the accounting of government institutions of any type: state-owned, budgetary and autonomous, consisting of an independent balance sheet, financed from the federal, regional (subject of the Russian Federation) or local budgets, as well as from the budget of a state extra-budgetary fund.

More about the release new software product "1C: Public Institution Accounting 8" and its functional opportunities in the information release for users and partners No. 13500 dated April 29, 2011 (http://www.1c.ru/news/info.jsp?id=13500)

In order to provide consulting and methodological support to accounting services of state and municipal institutions more than 170 partners of the 1C company in 100 cities of Russia are holding the next seminar "1C:Consulting" dedicated to topical issues of accounting in state (municipal) institutions in 2011 using the new software product “1C: Public Institution Accounting 8” http://www.1c.ru/news/events/event.jsp?id=609

Conducting seminars by partners continues until July 27, 2011. According to preliminary results promptly received from 1C partners, more than 5,000 students have already attended the seminar in the regions.

According to preliminary data, the largest number of listeners in Russian cities were gathered by seminars conducted by the following companies: “OMEGA” (St. Petersburg), “Spektr-Avtomatika Consulting” (Yaroslavl), “Logasoft” (Vologda), “SAFIB” (Voronezh), NOU UMTS "Course-INFORM" (Nizhny Novgorod), "Axioma" (Abakan), "Sintez" (Vladimir), "Maple Company" (Barnaul), " ASPECT" (Vichuga), "Rezon-VTs" (Volgograd), "AVIKO" (Volgograd), NOU "Garant" (Tomsk), CDPO "Consult" (Ulan-Ude), " Logia" (Khabarovsk), "ROS-ELKOM" (Temryuk), "1C: Franchisee Budget Consulting - IP Savichev" (Rostov region), IP Marsuversky Andrey Vitalievich (Millerovo), 1C-Galex (Khabarovsk). Barnaul), “Author” - Group of Companies “VDGB” (Yoshkar-Ola), NPF “Computer Accounting” (Rostov-on-Don), Madyarov Implementation Center (Irkutsk), “INFORMPOVOLZHIE” (Rostov-on-Don). Nizhny Novgorod), Implementation Center "Accounting Programs" (Komsomolsk-on-Amur), Light-Service (Bryansk), AUDIT "ETALON" (Chelyabinsk), "RIC-Consulting" (. Yekaterinburg), "ADM-Service" (Perm), Training Center "Pilot-Inform" (Astrakhan), "Servistrend" (Moscow), "Andreev Soft" (Tver), BC PROFIT ( Zelenograd), "A-Elite" (Vologda), "Soft Tandem" (Ivanovo), Computer Company (Chelyabinsk), "Sunlight" (Volgograd), "Tyumen-Soft" (. Tyumen), EMS Company (Chelyabinsk).

Methodological support for seminar participants

Seminars, regardless of where they are held, are subject to the same requirements for methodological support for participants, thematic content and completeness of disclosure of the issues under consideration. All seminar participants are provided with methodological materials from 1C, which reflect materials from presentations and practical examples.

In the seminar materials, issues of keeping records of state (municipal) institutions of all types are discussed using new software product "1C: Public Institution Accounting 8".

The first section of the manual provides an analysis of regulatory documents regulating the activities of state, budget and autonomous institutions.

The second section examines the Unified Chart of Accounts for accounting of government institutions, issues of forming the Working Chart of Accounts of the institution, and provides a comparative analysis of the Charts of Accounts of government, budgetary and autonomous institutions.

The third and fourth sections present an analysis of the accounting systems of various types of institutions using specific practical examples in the new software product “1C: Public Institution Accounting 8”.

We hope that this manual will help you prepare and maintain high-quality accounting in 2011 using the new software product “1C: Public Institution Accounting 8”.

The magazine “Government institutions: accounting, reporting, taxation” is the leading publication on accounting, reporting and taxation for accountants of state institutions - recipients of budget funds, main managers of budget funds, authorities and other institutions that keep records in accordance with the standards of Instruction No. 162n. Published since 2011.

In the magazine you will find information about the latest changes in budget and tax legislation, comments from leading experts on working with new regulatory documents.

Subscription to the magazine “Government Institutions: Accounting, Reporting, Taxation” will provide you with the most important legislative news, explanations on accounting and reporting, planning, as well as sample documents.

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Read in the latest issue of the magazine “Government Institutions: Accounting, Reporting, Taxation”

Why and how much will chief accountants of budgetary institutions begin to be fined?
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A government agency is a government agency that provides public services. These are non-profit objects formed for cultural and other purposes. The founder is considered to be a government agency that has the appropriate powers. Accounting in such entities is carried out in a special way. The nuances are related to the fact that the subject does not have rights to the property used. In addition, such institutions cannot use simplified taxation systems.

Nuances of accounting in a government entity

Here are the nuances of accounting in the structure under consideration:

The founder participates in financial management.
Accounts are opened in the treasury.
Financing is carried out within the budget.
Income from work goes to the budget.
The institution does not have ownership rights to the property.
Transactions with securities are not carried out.
The structure does not have the rights to use the simplified tax system.

The following features are also significant:

Asset data is recorded on the balance sheet. Double entry does not apply.
The institution uses only OSNO.

Taxes are not charged only on income from main activities.

IMPORTANT! The subject needs to send a declaration. However, it is acceptable to provide the document in compressed form. Minimum information is provided.

Accounting policy

An accounting policy is a paper that establishes the procedure for accounting and tax accounting. To approve it, the subject needs to issue an order. It may change due to changes made to legislation or local regulations. The document is created based on the characteristics of the institution’s activities and its structure. The accounting policy includes these items:

Working accounts that are used for accounting.
Features of document flow (including a list of primary documents).
The procedure for carrying out inventory.
Features of internal control.
Methods for assessing property and existing liabilities.

Accounting policies allow you to establish a procedure when the relevant items are not specified by regulations. However, the document must not contradict current laws.

Primary documents

Any business transaction must be confirmed by primary documentation. Based on them, accounting entries are created. Primary documents are needed to establish the validity and reasonableness of economic actions. State-owned entities must use in their activities documents, the list of which is approved by Order No. 173. An additional list of securities may be specified in the accounting policy. Let's consider the rules for generating primary documents:

Application of forms that were established by internal regulations.
Use of required details.
Unfilled lines are crossed out.
Marks are not allowed.

If documents are created without taking these rules into account, regulatory authorities may have questions.

Accounting for transactions with fixed assets and property

OS and property go to the government structure from the founder. It is the latter who is responsible for maintenance, since he is the owner. Let's consider the reasons on which operations are taken into account:

Acceptance of OS for registration is carried out on the basis of a decision of the commission. The primary document is the transfer deed.
The right of management is formed from the date of registration.
Property valuation is carried out based on the value stated in the deed.
Cost adjustments are made based on the modernization carried out.

The budgetary structure can buy the property. The purchase is carried out using money taken from the budget.

Example of property purchase accounting

The institution purchased equipment for 333 thousand rubles. Transportation costs are equal to 7 thousand rubles. The postings will be as follows:

Dt 1 10631 310 Kt 1 30231 703. Receipt of equipment for 333 thousand rubles.
Dt (the same debit account is used as in the previous transaction) Kt 1 30222 730. Reflection of expenses of 7 thousand rubles for the transportation of equipment.

Depreciation begins the next month after the equipment is received. The useful life is determined based on the Classifier.

Sales and write-off of OS

Government institutions can implement OS. However, this requires the approval of the founder. Sometimes the sale is related to the need to pay off damages and obligations, but these are extreme cases. The proceeds from the sale go to the budget.

ATTENTION! Write-offs are made when the OS has lost its consumer qualities.

Example of OS write-off

An organization has an OS object that has failed. It needs to be written off. The residual value is 36 thousand rubles, depreciation charges are 90 thousand rubles. After completion of liquidation, a capitalization of 600 rubles is made. These wires are used:

Dt 1 40110 172 Kt 1 10134 410. Write-off of value in the amount of 36 thousand rubles.
Dt 1 10134 410 Kt (the same account is used as in the previous example). Write-off of depreciation charges in the amount of 90 thousand rubles.
Dt 1 10536 340 Kt 1 40110 172. Capitalization of additional products for 600 rubles.

Each posting is confirmed by the primary.

Accounting for payroll transactions

Let's look at an example. The government agency paid salaries to employees. When funds were accrued, a deduction occurred. These wires are used:

Dt 1 40120 211 Kt 1 302 11 730. Payment of earnings.
Dt 1 302 11 830 Kt 1 303 01 730. Withholding personal income tax.
Dt 1 302 11 830 Kt 1 304 03 730. Transfer of earnings to the employee’s card.
Dt 1 304 03 830 Kt 1 304 05 211. Accounting for salary payments.

Settlements with employees of the institution have a number of features. In particular, funds for settlements are accumulated from various sources.

Materials accounting

Materials can be supplied to the government structure on the basis of a purchase and sale agreement or donation. Let's consider the procedure for determining the cost of materials:

Upon delivery, the price will include the costs of the delivery itself, insurance, duty, and services of intermediary companies.
The manufacturing cost is the cost price. It includes production costs.
If the materials were received under a donation agreement, the price will include the market price, the cost of delivery, and expenses for bringing the product to the desired condition.
If there is a centralized receipt of materials, the cost is determined based on the amounts specified in the accompanying documentation.

The market price can be determined by determining the market value of similar materials.

Taxation

Funds received by the institution from the budget will not be taxed. Taxation also does not affect income received from the provision of public services. Income tax is charged on the following income:

Income from extra-budgetary areas of work, if there is no separate accounting, cost estimates.
Indemnification paid by third parties.
The cost of property transferred free of charge, if the objects are not used in the main activity.
Surplus found during inventory count.
Targeted revenues spent in non-targeted areas.

The government structure needs to prepare reports that are sent to the Federal Tax Service.