21 account write-off how to draw up correctly. Accounting accounts of budgetary institutions

For bookkeeping, balance sheets and off-balance sheet accounts. The former are maintained to reflect cash and non-cash money, raised funds, settlements, income and expenses, profits and losses.

Off-balance accounts in budgetary institutions are opened to record:

• material assets (MC) that are not their property, but are in temporary use (for example, fixed assets leased or donated; objects taken for processing or for safekeeping, etc.);
• BSO, vouchers to sanatoriums, rest houses;
• obligations that are pending.

Off-balance accounts in the budget: general provisions

Budget accounting of the MC for the balance sheet is carried out in a simple way: receipt is subject to reflection on the debit of accounts, disposal - on credit. Corresponding entries do not apply when they are used. Budget organizations may open additional off-balance sheet accounts to collect information necessary for management accounting and internal control safety of property.

Accounting for property objects on the balance sheet is carried out according to the same primary documents and registers that are used in accounting for the MC on the balance sheet. Inventory off-balance sheet funds carried out in the same way as for objects on balance accounts.

Off-balance account 01 in budget accounting

It is used to account for fixed assets (PP) received under lease agreements or free of charge with the right to operate without being assigned to operational management.

For the celebration, the Cultural Institution rented costumes. According to the contract, the landlord gave 5 suits for two-month use. Sum rent amounted to 12,500 rubles. After the holiday, the costumes were returned. Off-balance sheet account 01 was used in accounting:

• property objects received for rent - Dt 01 (12,500 rubles);
• the property leased was returned - Kt 01 (12,500 rubles).

The grounds for the operations were the lease agreement and the act of acceptance.

Off-balance account 04 in a budgetary institution

Budgetary organizations can write off debts recognized as uncollectible, reflecting them off the balance sheet. To account for such debts, an off-balance account 04 is used - written off debts of insolvent debtors (paragraph 339 of Instruction No. 157n). It is necessary to monitor the possibility of repayment of debts. If collection is resumed or funds are received to pay off the debt, the debt is written off.

Let's consider a practical example.

The limitation period for debt in the amount of 4,570 rubles. expires on November 25, 2017. By order of the director, it must be written off on the basis of documents confirming the recognition of the debtor as insolvent. In accounting, the following entries must be made using off-balance sheet account 04:

• write-off of debt recognized as uncollectible – Dt 2,401 20,273 Kt 2,206 31,000 (4,570 rubles);
• at the same time accounting for debts off the balance sheet - Dt 04 (4,570 rubles);
• closing an account - Dt 2,401 30,000 Kt 2,401 20,273 (4,570 rubles).

Suppose, in December 2017, the debtor returned the money given to him in advance for the supply of materials. Debt recovery should be as follows:

• recovery of debt on accounts - Dt 2,401 20,273 Kt 2,206 31,000 (4,570 rubles);
• simultaneously writing off debt - Kt 04 (4,570 rubles)

Off-balance account 07 in budget accounting

It records two types of MC:

• prizes, cups, banners, designed to reward the winners throughout their stay in budget organization by conditional assessment;
• souvenirs and valuable gifts at the cost of their acquisition.

Let's consider a practical example.

The sports institution bought valuable gifts to be used as prizes for the winners of the competition for 26,500 rubles. According to the results of the competition, the athletes received gifts. Operations for their purchase and delivery should be reflected as follows:

• acquisition costs - Dt 4,401 10,290 Kt 4,302 29,000 (26,500 rubles);
• the value of valuables on the balance sheet - Dt 07 (26,500 rubles);
• payment for purchased MC for gifts - Dt 4,302 29,000 Kt 4,201 11,000 (26,500 rubles);
• write-off from the off-balance account of the donated prizes - Kt 07 (26,500 rubles).

09 off-balance account in the budget

The account is used to account for spare parts for vehicles issued instead of worn parts. This is how the control of the use of spare parts is carried out (paragraph 349 of Instruction No. 157n). A specific list of MCs is determined in accounting policy organizations.

Parts are indicated on the invoice at the time of their withdrawal from the balance sheet for repair work on transport. Accounting is kept for the entire period of their operation as part of the vehicle. Disposal is carried out according to the acceptance certificate of the performed repair work.

17 and 18 off-balance accounts

These off-balance accounts in budgetary institutions are used for the receipt and disposal of money in the accounts.

Off-balance account 17 is designed to account for receipts from:

• budget (federal, regional, municipal);
• GRBS.

Account 18 is used for the disposal of these funds and the recovery of such disposals.

Off-balance account 20 in budget accounting

Designed to account for amounts for which no claims were made and which are not confirmed by the inventory during the period limitation period from the time the debt was written off.

Write-off is made by the decision of the inventory commission in the manner determined by the GRBS.

Off-balance account 21

It is used when calculating fixed assets with a value not exceeding 3,000 rubles, except for real estate and library facilities (clause 373 of Instruction No. 157n).

Fixed assets on an off-balance account in the budget are taken into account according to the primary document, which confirms their input according to a conditional assessment or according to book value depending on the order accounting policy budget organization.

Movement within the establishment of fixed assets on off-balance accounts is shown according to primary documentation. For these purposes, the financially responsible person and (or) the warehouse is changed.

The disposal of fixed assets is carried out according to the acceptance certificate or the act of writing off at the cost of accepting them for off-balance accounting.

Off-balance account 22

It is used upon receipt of the MC from the supplier before receiving a notice and photocopies of documentation for them. It is possible to exploit the received property only with the permission of the authorized executive authority, GRBS.

Budget institutions also use other off-balance accounts budget accounting: 2-6, 8, 11-16.

Accounting is directly related to reflection business transactions on accounts accounting budget institutions. In connection with the changes in Instruction No. 157 n and Instruction No. 174 n, the problem of using off-balance accounts for budget accounting is an urgent and urgent issue. Let us consider the main mistakes and violations made when reflecting the accounting records of budgetary institutions on off-balance accounts.

The main violations in the conduct of accounting on off-balance accounts.

On off-balance accounts, the institution takes into account (clause 332 of Instruction No. 157 n):

• - values ​​held by the institution, but not assigned to it by the right of operational management;
• - material values, accounting for which, according to Instruction No. 157 n, is provided outside of balance accounts
• - obligations awaiting fulfillment, as well as additional analytical data on other accounting items and transactions carried out with them, necessary for disclosing information about the activities of the institution in the reporting it generates.

When conducting an audit and internal control of budgetary accounting on off-balance accounts, in almost every institution there are the following violations, which accountants need to pay special attention to. So, let's look at these violations:

• Off-balance accounts 01 "Property received for use" and 25 "Property transferred for paid use (lease)" do not reflect the value of transferred or leased property. The property transferred by a budgetary institution under a lease agreement continues to be listed on the balance sheet of a budgetary institution, since the right of operational management is not transferred to the tenant, however, at the cost indicated in primary document and on the basis of the act of acceptance and transfer, the budgetary institution is obliged to reflect this property on the off-balance account 25 (in order to preserve and account for the leased property). To account for movable and real estate, received by budgetary institutions for rent, account 01 "Property received for use" is intended (clauses 333, 334 of Instruction No. 157n).
• In budgetary institutions, accounting forms are not carried out strict accountability. There is the following correspondence of budget accounting accounts in 2015 for the debit of account 0.401.20.226 and the credit of account 0.302.26.660, without being reflected on the off-balance account 03 "Strict reporting forms". Also, quite often, strict reporting forms are taken into account as part of other inventories on account 0.105.36.00, which is also an accounting violation. Let's consider the correct correspondence of the 2015 budget accounting accounts to reflect strict reporting forms using the following example:
  budget educational institution an agreement was concluded with a supplier for the purchase of 40 forms of certificates in the amount of 600.00 rubles. At the end of the academic year, certificates were awarded to students who successfully completed the educational program.
• When writing off from the balance sheet accounts receivable (accounts payable) recognized as uncollectible, this debt is not reflected and is not taken into account on off-balance accounts 04 "Debt of insolvent debtors" and account 20 "Debt not claimed by creditors".
• In violation of paragraph 349 of Instruction No. 157 n, the accounting policy of the institution does not include a list of material assets issued in exchange for worn-out vehicles. Also in the accounting there is a write-off of spare parts for vehicles from the accounts of budgetary accounting without reflection and accounting on the off-balance account 09 "Spare parts for vehicles issued to replace worn ones".
• Due to the widespread use of 44-FZ on procurement by budgetary institutions, off-balance sheet account 10 “Ensuring the fulfillment of obligations” is not taken into account bank guarantee, received as security for the application (performance of the contract).
• On the off-balance account 21 "Fixed assets worth up to 3,000 rubles inclusive in operation", in violation of clause 373 of Instruction No. 157 n, fixed assets worth more than 3,000.00 rubles are taken into account.
• An inventory of property and liabilities on off-balance accounts of budgetary accounting is not carried out (in violation of clause 332 of Instruction No. 157n).
• Transactions without supporting primary documents are reflected on off-balance accounts.

Considered typical violations of accounting on off-balance accounts of a budgetary institution in this article, at first glance, are considered simple, however, after analyzing the acts of inspectors, these violations are found in almost every act of verification. Accounting Services, it is necessary to control not only the procedure for recording transactions in accounting accounts, but also the procedure and correctness of reflection in off-balance accounts of budget accounting.

Irina Barinova
Methodologist of the department of quality control of services and methodology

Account 21 "Semi-finished products of own production" is intended to summarize information on the availability and movement of semi-finished products of own production in organizations that keep separate records of them. In particular, the following semi-finished products manufactured by the organization (with a full production cycle) can be reflected on this account: pig iron in ferrous metallurgy; crude rubber and glue in the rubber industry; sulfuric acid at nitrogen fertilizer plants of the chemical industry; yarn and raw materials in the textile industry, etc.

In organizations that do not keep separate records of semi-finished products of their own production, these values ​​\u200b\u200bare reflected as part of work in progress, i.e. on account 20"Primary production".

According to the debit of account 21 "Semi-finished products of own production", as a rule, in correspondence with score 20"Main production" reflects the costs associated with the manufacture of semi-finished products.

The credit of account 21 "Semi-finished products of own production" reflects the cost of semi-finished products transferred for further processing (in correspondence with score 20"Main production", etc.) and sold to other organizations and persons (in correspondence with score 90"Sales").

Analytical accounting on account 21 "Semi-finished products of own production" is carried out according to the places of storage of semi-finished products and individual items (types, varieties, sizes, etc.).

Account 21 "Semi-finished products of own production"
corresponds with accounts

Chart of Accounts Application: Account 21

• Accounting methodology in ferrous and non-ferrous metallurgy

  Workshops in the workshop are posted on the account "Semi-finished products of own production" and are shown in the cost estimate ... of ores, concentrates and other semi-finished products of own production in planned and reporting ... expenses, but are shown in a complex way. Semi-finished products of own production, consumed at the enterprise, ... 69 Costs included in the cost of semi-finished products 21-1 20-1, 23- ... part of the total costs* 21-1 26 Semi-finished products transferred to the next processing stage ... 20-2 21 -one ...

• TZV-MP - form for small business

  General contractor on the debit of account 20 "Main production". How ... line 06 reflect agricultural products of own production: the initial cost of productive, breeding ... cost to the debit of the relevant accounts for accounting for material assets ... raw materials, materials, fuel, purchased semi-finished products, components, containers and packaging ... the cost of raw materials, materials, fuel, semi-finished products and components. Exclude... 17, 18, 19, 20, 21, 26, 27 forms TZV-MP...

• We issue a return of marriage from the buyer

  Written off to the debit of account 28 "Marriage in production". Details ... we will assume that the ownership of the rejected goods to the customer ... finally rejected products (products, semi-finished products), determined on the basis of actual costs ... N ° AB-21-D). In accordance with the Chart of Accounts ... the debit of account 28 "Marriage in production" (Chart of accounts and Instructions ... other expenses associated with production and sales, expenses are taken into account ... for Moscow dated September 21, 2012 N 16 -fifteen ...

• Review of letters from the Ministry of Finance of the Russian Federation for September 2019

  In the case under consideration, semi-finished products received by the Company in the form of diesel fractions, ... for sale, for further production of non-excisable goods are not carried out. Grounds... flats in total joint property at the expense of the total income of the spouses, each ... In accordance with paragraph 21 of Article 217 of the Tax Code of the Russian Federation ... persons on the basis of paragraph 21 of Article 217 of the Tax Code of the Russian Federation ... paragraph 8 of Article 346.21 of the Tax Code of the Russian Federation are obliged to conduct ... products (produced and processed by their own agricultural products), are taken into account in ...

• Accounting policy of LLC in "1C: Accounting 8", ed. 3.0

  Cost of goods manufactured and work in progress. Methods of allocating indirect costs Methods ... the production process involves the manufacture of semi-finished products that need to be stored somewhere (shown in 21 accounts ...). The cost of services is calculated by own ... etc.) associated with the production and provision of services. The rules are indicated ... RF, i.e. the duration of the production cycle is more than 6 months. personal income tax Standard...

• Accounting for precious metals included in non-financial assets

  Analogues, calculations. Parts, contacts, blanks, semi-finished products from precious metals, their alloys... . Write-off of precious metals used in production is carried out only with documentary evidence ... of their actual consumption (clause 21 of Instruction No. 231n). Write-off of precious ... from the delivery of scrap, will be own income autonomous institution. In accounting ... ] Instructions for the use of the Unified Chart of Accounts for Accounting for State ...

• Review of violations identified by the Federal Treasury

  2018 No. 07-04-05/21-14791 sent an overview of violations and... 2018 No. 07-04-05/21-14791 sent an overview of violations and... to facilities state property subject of the Russian Federation ( municipal property) by comparing actually... installation work, quality building materials, semi-finished products, parts and structures, the presence ... of maintaining general and special journals for the production of work, considers current issues ... groups of homogeneous documents. Correspondence of accounts in the corresponding journal of operations is recorded ...

• Accounting for expenses under the simplified tax system. Features of recognition in the tax base

  ...); for the purchase of components and semi-finished products (clause 4); for the acquisition ... of payment of pollution charges No. 03-11 dated 21.04.2017 ... to those employed by the taxpayer (clause 21); additional payments to disabled people (clause 23); ... for example, Decree of the FAS DVO dated January 21, 2011 No. Ф03-9365 / ... The employer is obliged by the Labor Code at the expense own funds improve conditions and ... bailiff on completion enforcement proceedings issued in the manner prescribed by ... 147, Resolution of the AC of the Central Organ of December 21, 2017 No. F10-5515 ...

Manufacturing plants There are two ways to account for costs. These are semi-finished and non-semi-finished options. Until the beginning of the 20th century only the latter has been used in practice. The semi-finished method was proposed in 1910. Let us consider further its features.

general information

A manufacturing enterprise can purchase semi-finished products from third-party entities or create them on its own. Items purchased from suppliers are accounted for. 10, subac. 02. Semi-finished products produced by the enterprise independently may be included in the subaccount. 20 or separate 21 accounting accounts.

Features of objects

The concept of semi-finished products manufactured by the enterprise on its own, in its economic essence, is similar to the category of work in progress. Like WIP, they do not go through all the stages of the technological process. Accordingly, semi-finished products cannot be called the final product. However, their essential feature is that at the previous stage they were brought to a certain state of readiness. Therefore, semi-finished products can subsequently:

Account 21

As mentioned above, this article can be used to reflect information about semi-finished products of own production. This means that as soon as the products to be further processed are ready, they are moved to a special warehouse. Transactions will reflect 21 accounts. Wiring in this case can be accompanied by some difficulties. AT general view the record looks like this: db ch. 20 cd sc. 21. Analytics is conducted by names and storage locations. The spread of the semi-finished method was due to psychological reasons. The fact is that managers, accountants, especially those who do not directly work in accounting, sought to see the movement of material values ​​in the form that they really are. The semi-finished method provides this to the fullest.

Posting specifics

The key problem in reflecting semi-finished products of own production is their valuation. In this case, three approaches are used:

1. Cost of objects. In theory this method considered to be the best option. But it is accompanied by a rather laborious calculation process. Moreover, the accuracy of the calculations will be highly questionable.
2. Conditional price. It is determined in accordance with a special price tag that is introduced at the enterprise.
3. Transfer price. It is used in all cases of internal cost accounting. He assumes that one shop sells semi-finished products, and the other, respectively, acquires them. This method effective in situations where the selling unit has the right to independently set the cost. At the same time, the second workshop can purchase them within the enterprise or on the side at its discretion.

Sale per side

A new addition to the Instructions for using the Plan is that the sale of semi-finished products can be carried out not only by enterprises, but also by individuals. If these operations are carried out systematically, then account 21 does not apply. When reflecting processes, the account is used. 43, summarizing information about finished products. However, if this fact is episodic, then the debiting of 21 accounts is carried out as follows:

• db ch. 90.2 cd c. 21 or
• db ch. 91.2 cd 21.

The choice of account 90 or 91 will depend on whether the implementation of semi-finished products normal activities company or not. Meanwhile, the key entries would be:

1. dB ch. 21 cd sc. 20 - semi-finished products transferred to the warehouse.

2. dB ch. 20 cd sc. 21 - the unit received previously manufactured products for further processing.

Advantages and disadvantages

Using account 21, a specialist can reflect the production cycle. This, in turn, ensures tighter control over the work of financially responsible employees. However, account 21 has a number of shortcomings. In particular, on the 20 "fictitious" turnovers are formed (in economic terms). They will expand as the number of processing steps increases. Along with this, account 21 will be used to calculate each intermediate stage of production. This, in turn, will increase the complexity of the work of a specialist. Accordingly, the semi-finished method is complex, cumbersome and uneconomical.

Solution

The use in practice of management accounting (previously it was known as operational and technical) eliminates the difficulties that arise. With its help, semi-finished products can be taken into account in physical terms. Meanwhile, experts note that the non-semi-finished method is preferable. It does not involve the maintenance of account 21. The transfer of products to the warehouse is reflected exclusively in management documentation. At the same time, it is expedient within the account. 20 show the movement of semi-finished products in kind.

Who can apply the article?

It is not advisable for manufacturing enterprises that carry out a single production of products to separately open an account to reflect the receipt and movement of semi-finished products created by them independently. Such companies may reflect information on account. 20, opening a separate article in it. The use of account 21 is considered appropriate if mass production of products involving big number positions. In this case, it becomes possible to track and regulate, if necessary, costs, to accurately determine the price of semi-finished products when they are sold to third-party firms. As a rule, account 21 is used by enterprises engaged in textile, food, chemical and metallurgical production. The technological process they use includes several stages of processing. It is carried out in different departments. At the same time, at the output, each division receives products with certain characteristics. This is considered primary processing.

As objects are further moved, they acquire qualities that make them suitable for consumption by the end user. At each stage of the process, the product is endowed with characteristics that bring it closer to the finished product.

Additionally

Most profitable way accounting for semi-finished products of its production, the enterprise determines independently and fixes in financial policy. The way in which the receipt and movement of products is reflected is also established by the company. At the same time, it takes into account the peculiarities of the technological process that regulate the instructions for its industry. The number of stages is not limited.

Off-balance account 21: 1s

Reflection of funds, the value of which is up to 3 thousand rubles, excluded from the reporting during commissioning, is carried out on a special item. Sub-accounts are opened for account 21. They correspond to the analytical articles cf. 101, on which OS objects were reflected before write-off. Sub-accounts can be opened for account 21:

1. 21.04 - on machines and equipment.
2. May 21 - for vehicles.
3. June 21 - for production and household inventory.
4. 21.09 - for other operating systems.

According to this article, analytics is carried out in accordance with the nomenclature, materially responsible persons and divisions, types of activities in sum and quantitative terms.

Financial statements

Regardless of which method - semi-finished or non-semi-finished - an enterprise uses, it must pay taxes. Enterprise buyer can recover the tax. To do this, you must correctly specify the operation code. It is important not to make a mistake here. If the recovery is carried out according to the adjustment invoice, code 18 is entered. If this operation is performed in relation to the deduction declared for deduction from the listed advances, then the numbers will be different. In particular, code 21 is set. Companies often confuse these numbers. Companies often indicate one invoice code - 21.

"Public organizations: accounting and taxation", 2009, N 10

In the Order of the Ministry of Finance of Russia dated 03.07.2009 N 69n (hereinafter - Order N 69n), which amended the Instruction on budget accounting, approved by Order of the Ministry of Finance of Russia dated 30.12.2008 N 148n (hereinafter - Instruction N 148n), much attention is paid to off-balance sheet accounting . Yes, in new edition a description of four accounts is given: 04, 17, 18 and 19. At the same time, it is worth noting that Instruction N 148n itself in its original version, in comparison with the previously operating Instruction N 25n<1>in part off-balance sheet has also undergone a number of changes. For example, since 01.01.2009, three new accounts have been added to the off-balance accounts: 20 "Written off debt not claimed by creditors", 22 "Tangible assets received from centralized supply" and 23 "Periodicals for use". In this article, we will consider the rules for off-balance sheet accounting in 2009, taking into account Order N 69n.

General provisions and rules for off-balance sheet accounting of budgetary institutions are contained in clause 263 of Instruction N 148n. According to the specified paragraph, the balance sheet takes into account:

• valuables temporarily located in the institution and not belonging to it (leased fixed assets (received in free use));
• material values ​​accepted for safekeeping or for processing, received through centralized supply;
• strict reporting forms, vouchers to rest houses and sanatoriums, etc.;
• obligations awaiting fulfillment.

In total, off-balance accounting has 22 accounts: from 01 to 20, as well as 22, 23. The number 21 is not assigned to any of the accounts.

Off-balance sheet accounts

Institutions are allowed to introduce additional off-balance sheet accounts to ensure their management accounting. In many budgetary institutions, the balance sheet takes into account material assets written off according to the rules of budget accounting from accounting accounts. non-financial assets, but used in the activities of budgetary institutions. For example, in accordance with paragraph 22 of Instruction N 148n when issuing fixed assets for operation, with the exception of library facilities, worth up to 3000 rubles. account 0 101 xx 410 is credited, that is, the object is debited from the balance. Such an object can be used in the activities of the institution for a long time. In our opinion, its service life should coincide with the service life of the depreciation group to which the object belongs in accordance with the Classification of Fixed Assets by Depreciation Groups. In order to preserve the objects written off the balance sheet, it is advisable to organize their off-balance sheet accounting in quantitative or quantitative terms. The accounting rules for off-balance accounts entered by the institution itself should be fixed in the accounting policy of the institution.

Accounting on off-balance accounts is carried out according to a simple system. For clarity, let's take an example.

Example. According to the accounting policy of the institution, fixed assets worth up to 3,000 rubles, with the exception of library fund objects, after they are put into operation, must be accounted for on off-balance sheet account 24 "Fixed assets with an initial value of up to 3,000 rubles put into operation" for financially responsible persons in the assessment 1 rub. for the item of account. As part of the budgetary activities, three chairs worth 2,850 rubles were put into operation. each.

Transactions are recorded in the accounting in the following way:

For reference: according to the Classification of fixed assets by depreciation groups, the furniture of school institutions belongs to the 4th depreciation group, the service life of this group is from five to seven years. Hence - the chairs for the balance must be listed for at least five years.

An inventory of material values, other assets and liabilities recorded on off-balance accounts is carried out in the manner and within the time limits established for objects recorded on the balance sheet.

Note. According to paragraph 170 of Instruction N 148n, when determining the damage caused by shortages and theft, one should proceed from the market value of material assets on the day the damage was discovered. Under market value means the amount of cash that can be received as a result of the sale of these assets. This provision applies not only to objects that are listed on the balance sheet, but also to objects of off-balance accounting.

Account 01 "Fixed assets in use"

Account 01 used to be called "Rented fixed assets" in accordance with Instruction N 25n. Now the name of the account corresponds to the essence of the transactions reflected on it. Account 01 takes into account not only leased property, but also property received for free use (property received under a loan agreement).

Analytical accounting for the account is kept in the context of lessors and (or) owners of property for each item of fixed assets (according to the inventory (account) numbers of the lessor and (or) owner) in the Card for the quantitative and total accounting of material assets in the form 0504041 (hereinafter referred to as the Card f. 0504041). In our opinion, the sum expression of the value of the leased fixed assets should correspond to the data of the lessor.

Account 02 "Tangible assets accepted for safekeeping"

The description of account 02 has not changed compared to Instruction N 25n. This account takes into account inventory items accepted for safekeeping, as well as forcibly seized, until they become the property of the state. Analytical accounting of objects is carried out by organization-owners, by types, varieties and places of storage, at contract prices or purchase prices.

In addition, account 02 records raw materials and materials accepted for processing at the prices stipulated in the contracts. In this case, analytical accounting on the account is carried out by customers, types, grades of materials and their location in the Card f. 0504041.

Account 03 "Forms of strict reporting"

Accounting for strict reporting forms (BSO) for the balance sheet is carried out according to the previous rules. This account takes into account the forms that are stored and issued under the report valuable papers, receipt books, certificates, diplomas, forms of certificates, forms work books(inserts to them) and other forms of strict reporting.

BSO are taken into account in the conditional assessment of 1 rub. for 1 form. The write-off of used, as well as damaged forms of strict accountability is carried out according to the Act on the write-off of forms of strict accountability (f. 0504816).

Analytical accounting for the account is maintained for each type of forms and places of their storage in the Book of Accounting for Forms of Strict Accountability (f. 0504045).

Can a budgetary institution independently develop and approve the BSO form?

The Information Letter of the Ministry of Finance of Russia dated August 22, 2008 explains that the organization and individual entrepreneur, providing services to the public, have the right to use a self-developed strict reporting form, which must contain the details specified in paragraph 3 of the Regulations on the implementation of cash payments and (or) payments using payment cards without the use of cash registers<2>(hereinafter - the Regulations), unless otherwise provided by paragraphs 5 and 6 of the Regulations. Approval of the form of such a document by authorized federal authorities executive power is not required.

Paragraph 5 of the Regulations provides that, if, in accordance with the legislation of the Russian Federation, federal executive bodies are empowered to approve the forms of document forms used in the provision of services to the population, such federal executive bodies approve the indicated forms of document forms for cash payments and ( or) settlements using payment cards without the use of cash registers.

According to clause 6 of the Regulations, if necessary, exclusion from the form of the document form of the details provided for in clauses. "g" - "i" clause 3 of the Regulations, forms of document forms for the provision of services by cultural institutions (cinema and film distribution institutions, theater and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including services of an exhibition nature and artistic design, and services of physical culture and sports (conducting sports and entertainment events) are approved by the relevant federal executive authorities that carry out the functions of developing public policy and legal regulation in the established field of activity.

Thus, unless otherwise provided by clauses 5 and 6 of the Regulations, institutions providing services to the public, for cash settlements and (or) settlements using payment cards without the use of cash registers, have the right to use a document whose form has been developed and approved by the institution independently, provided that such a document contains the details established by clause 3 of the Regulation:

a) document name, six-digit number and series;

b) name and legal form;

c) the location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);

G) an identification number taxpayer assigned to the organization that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash in cash and (or) using a payment card;

h) the date of the calculation and preparation of the document;

i) the position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, the seal of the organization;

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

Can a budgetary institution independently produce BSO?

The form of the document is made in a typographical way or is formed using automated systems(clauses 4, 11 of the Regulations). At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:

a) the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least five years;

b) when filling out the form of the document and issuing the document by an automated system, the unique number and series of its form are stored.

On demand tax authorities organizations are required to provide information from automated systems on issued documents (clause 12 of the Regulations).

Note. From December 1, 2008, the old forms of strict reporting forms that do not meet the requirements of Decree of the Government of the Russian Federation of 05/06/2008 N 359 "On the procedure for cash settlements and (or) settlements using payment cards without the use of cash registers" are not used.

Account 04 "Written-off debt of insolvent debtors"

The purpose of the account remains the same: monitoring the possibility of recovering debited accounts receivable in the event of a change in the property status of the debtors.

Accounting requirements have changed. In particular, it should organize analytical accounting of written-off debts by classification codes of income, expenses and sources of financing the budget deficit.

In addition, Instruction N 25n considered only one option for the period for accounting for debt off the balance sheet - five years from the date of its write-off from the balance sheet in the manner prescribed by law. Instruction N 148n added to it a different period established by law.

Instruction N 148n, in contrast to Instruction N 25n, involves writing off debt from off-balance sheet accounting and putting it on the balance sheet not only in the event that funds are received to pay off the debt, but also if it is possible to resume the procedure for collecting debts of debtors. Specified operations are held, respectively, on the date of renewal of collection or on the date of administration of the said receipts.

Analytical accounting is maintained in the Card of Accounting for Funds and Settlements indicating the last name, first name and patronymic of the debtor, full name legal entities and details necessary to identify the debtor for the possible collection of debt.

Reflection of operations to write off uncollectible receivables on the accounts of budget accounting

In accordance with paragraphs 151, 155 of Instruction N 148n, uncollectible receivables in terms of income are written off to account 0 401 01 173 "Extraordinary income from operations with assets", and in terms of expenses to account 0 401 01 273 " extraordinary expenses on operations with assets". According to the author, these accounts can be used to write off receivables generated both in the framework of budgetary and extrabudgetary (income-generating) activities.

The return of receivables of previous years, formed in the framework of budgetary activities, is transferred to the income of the corresponding budget. Instruction N 148n does not contain instructions (postings) for restoring the balance sheet of the recipient budget funds written-off accounts receivable in case of resumption of the procedure for its collection. According to the author, within the framework of budgetary activities, it is possible to restore accounts receivable to the balance by reflecting an increase in accounts receivable due to an increase in accounts payable for other payments to the budget: Debit accounts 0 205 xx 560, 0 206 xx 560, 0 208 xxx 560 Credit accounts 0 303 05 730.

As part of income-generating activities, receivables are also restored to the balance sheet from extraordinary income: Debit accounts 0 205 xx 560, 0 206 xx 560, 0 208 xx 560 Credit accounts 0 401 01 173 tax accounting in relation to written-off receivables that are unrealistic to be collected, it should be borne in mind that, according to the explanations of the Ministry of Finance, the specified debt, when written off, is included in expenses, and when it is restored (received), it is treated as income taken into account when determining taxable profit (Letter of the Ministry of Finance of Russia dated 21.04. 2009 N 03-03-06/1/271).

Note. Instruction N 148n does not establish the procedure for writing off receivables that are unrealistic to collect, but within its competence determines only the procedure for recording operations to write off assets and liabilities in budget accounting accounts. In accordance with the legislation of the Russian Federation, a budgetary institution may write off accounts receivable from expired statute of limitations and unrealistic to recover on the basis of the relevant court decision (Letter of the Ministry of Finance of Russia dated July 23, 2007 N 02-14-10a / 1907).

In the accounting of institutions - recipients of budgetary funds, which are not assigned the authority to administer cash receipts to the budget, operations to write off accounts receivable that are uncollectible and receive payments for its payment are reflected as follows:

Account 05 "Material values ​​paid for by centralized supply"

The principles of accounting for this account have not changed. Account 05 is used by the superior institution - the customer. The account takes into account material assets paid for by a higher institution and shipped to institutions (consignees) within the framework of centralized supply.

Having received confirmation of receipt of valuables from the institution (consignee), the higher institution writes off their value from this account. Analytical accounting for the account is maintained in the Book of Accounting for material assets (f. 0504042), paid in a centralized manner, for each institution (consignee).

Account 06 "Debts of pupils and students for unreturned material assets"

Accounting rules on account 06 remained the same. The account takes into account the debt of pupils and students for uniforms, underwear, tools and other valuables that they have not returned. Analytical accounting for the account is kept for each student on the Card for Accounting for Funds and Settlements (f. 0504051).

The procedure for accounting for uncollectible indebtedness of pupils and students for unreturned material assets is similar to accounting on account 04 "Written off debt of insolvent debtors".

Account 07 "Challenging awards, prizes, cups and valuable gifts, souvenirs"

The description of account 07 has not changed. This account takes into account the challenge prizes, banners, cups established by different organizations and received from them to reward the winning teams, as well as valuable gifts and souvenirs. Prizes, banners, cups are taken into account during the entire period of their stay in this institution.

Challenge awards, prizes, cups are taken into account in the conditional assessment of 1 rub. for 1 item. Valuable gifts and souvenirs are taken into account at the purchase price. Analytical accounting for the account is kept for each item and its value in the Card f. 0504041.

In budget accounting, acquisition costs souvenir products, intended for donation, should be charged to expenses and reflected in account 0 401 01 290 "Other expenses".

Account 08 "Unpaid vouchers"

This account takes into account vouchers received free of charge from public, trade union and other organizations. Analytical accounting is carried out by types of vouchers, their number and face value in the card f. 0504041.

Note. Vouchers must be stored at the box office on a par with monetary documents(clause 263 of Instruction N 148n).

L.Maximova

Chief Editor

magazine "Budget Organizations:

Accounting

and taxation"