Budget institutions maintain budget records. Features of accounting in budgetary institutions

Financing of budgetary institutions for expenses in accordance with approved estimates can be carried out from the federal, republican and local budgets.

The main principle of budget financing is the provision of funds by the state irrevocably, since budgetary institutions do not have their own income to repay these funds.

The second principle of budget financing is that budget institutions receive funds not according to the plan, but as the tasks of the plan are actually completed, taking into account the correct development and use of previously allocated funds.

The third principle is strictly intended use budget funds to finance certain costs provided for by the institution’s activity plan. The targeted use of budget funds allows for systematic monitoring of the activities of budgetary institutions by higher organizations and financial authorities.

When financing budgetary institutions, a strict regime of economy in the expenditure of public funds is observed.

The heads of institutions who are granted the right to manage budget funds for their intended purpose within the approved budget are loan administrators.

One of the main tasks accounting in budgetary organizations is accurate accounting and control of expenses carried out by organizations and institutions. Accounting for budget structures is, first of all, accounting for the execution of cost estimates. Budget expenses in institutions and organizations are taken into account in accordance with the structure budget classification Russian Federation. Expenses incurred are considered valid if there are supporting and other correctly executed documents.

Expenses incurred by institutions for activities provided for according to income and expenditure estimates financed from federal budget, budgets of the constituent entities of the Russian Federation, local budgets, as well as carried out at the expense of funds received from entrepreneurial activity, targeted funds and gratuitous income, are the actual expenses of the institution, including expenses for unpaid creditor accounts, obligations to the budget, state extra-budgetary funds, accrued wages, etc.

Budgetary institutions keep track of the execution of estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources, in accordance with the Federal Law

“On Accounting” and Instructions on Accounting in Budgetary Organizations.

This Instruction provides:

chart of accounts in institutions;

memorial-order form of accounting;

the method of using subaccounts of the chart of accounts for accounting expenses as budgetary funds to reflect operations for the execution of income estimates and, as well as funds received from extra-budgetary sources;

forms of primary accounting documents and accounting registers;

methods for assessing assets and liabilities;

correspondence of subaccounts on main accounting transactions;

other issues of accounting organization.

Accounting for the execution of estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources is carried out according to the chart of accounts provided for in this Instruction, with the preparation of a single balance sheet for these funds, and a separate balance for funds received from extra-budgetary sources.

Accounting records in institutions are maintained in the currency of the Russian Federation - rubles and kopecks.

Maintaining accounting registers and financial statements is carried out in Russian.

Heads of institutions are responsible for organizing accounting in institutions, compliance with current legislation when performing financial and business transactions and storage accounting documentation.

When centralizing accounting, the heads of the serviced institutions retain the rights of recipients (in particular, within the limits of the allocations provided for in the budget of income and expenses approved by the manager: to receive in in the prescribed manner advances for household and other needs; authorize the issuance of advances and wages to employees of the institution; spend materials, food and other material assets for the needs of the institution in accordance with established standards; approve advance reports of accountable persons, inventory documents, acts on the write-off of fixed assets that have become dilapidated and unusable and other material assets in accordance with current legislation; resolve other issues related to the financial and economic activities of the institution).

Institutions spend budgetary funds and funds received from extra-budgetary sources for their intended purpose in accordance with current legislation and to the extent of implementing the activities provided for in the budgets of income and expenses, strictly observing financial and budgetary discipline and ensuring savings of material assets and funds.

Accounting for the implementation of the estimate of income and expenses of the institution, depending on the volume of accounting work, is carried out independently structural unit(centralized accounting), headed by a chief accountant, or a chief accountant (accountant) in cases where there is no independent structural unit.

The chief accountant reports directly to the head of the institution and is responsible for maintaining accounting records, as well as the timely submission of complete and reliable financial statements.

The chief accountant approves job descriptions for accounting employees. Distribution official duties in accounting departments it is carried out on a functional basis, i.e. Each group of workers or individual worker, depending on the volume of work, is assigned a specific area.

All structural divisions that are part of the institution, as well as institutions served by centralized accounting departments, are obliged to promptly transfer to the accounting department the documents necessary for accounting and control (copies of extracts from orders and instructions related directly to the execution of estimates of income and expenses, as well as all kinds of contracts, certificates of completed work, etc.).

The requirements of the chief accountant regarding the procedure for processing and submitting the necessary documents and information to the accounting department are mandatory for all employees of the institution, and with centralization of accounting - for all serviced institutions.

Accounting in an institution must ensure systematic monitoring of the progress of execution of income and expense estimates, the status of settlements with legal entities and individuals, and the safety of funds and material assets.

The responsibilities of accounting services include:

maintaining accounting records in accordance with the requirements of the current legislation of the Russian Federation, this Instruction and other regulatory legal acts;

carrying out preliminary control over the compliance of concluded agreements with the volume of appropriations provided for by the estimate of income and expenses or the limits of budget obligations for treasury services to recipients through personal accounts; timely and correct execution of primary accounting documents and the legality of transactions;

control over the correct and economical expenditure of funds in accordance with the intended purpose according to the approved estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources, taking into account changes made to them in the prescribed manner, as well as over the safety of funds and material assets in places of their storage and operation;

financing of institutions that keep records independently, as well as control over their implementation of income and expense estimates and the correct setting of accounting records;

accrual and payment in deadlines wages to employees, scholarships for students, undergraduates, graduate students of educational institutions;

timely execution of settlements arising in the process of execution, within the limits of authorized expenses, estimates of income and expenses, with organizations and individuals;

keeping records of income and expenses for funds received from extra-budgetary sources;

control over the use of issued powers of attorney to receive property, material and other assets;

participation in the inventory of property and financial obligations, timely and correct determination of inventory results and their reflection in accounting;

instructing materially responsible persons on the issues of accounting and safety of valuables in their custody;

wide application modern means automation when performing accounting and computing work;

drawing up and submitting financial statements in the prescribed manner and within the prescribed time limits;

drawing up estimates of income and expenses and calculations for approval by the head of the institution (in the absence of a planning department or other similar structural unit);

maintaining an array of regulatory and other documents on accounting and reporting issues that fall within the competence of accounting services;

storage of documents (primary accounting documents, accounting registers, reporting, as well as estimates of income and expenses and calculations for them, etc., both on paper and computer media) in accordance with the rules for organizing state archival affairs.

Submission of primary accounting documents to the accounting department is regulated by a document flow schedule drawn up by the chief accountant and approved by the head of the institution. In centralized accounting, the specified schedule is approved by the head of the institution where this accounting department was created. Financially responsible and other officials are given extracts from the document flow schedule.

In an institution, all accounting documents related to the execution of estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources are signed by the head of the institution and the chief accountant or persons authorized by them. In centralized accounting departments, the specified accounting documents are signed by the head and chief accountant of the institution at which the centralized accounting department was created or by persons authorized by them.

In case of disagreements between the head of the institution and the chief accountant regarding the implementation of certain business transactions, the primary accounting documents they can be accepted for execution with a written order from the head of the institution, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and financial statements.

To maintain accounting records in an institution, forms of class 05 “Unified system of financial, accounting and reporting accounting documentation of budgetary institutions and organizations” are used, developed taking into account the specifics of their activities. All-Russian classifier management documentation (OKUD), according to Appendix No. 1 to the Instructions for accounting in budgetary institutions, and separate forms of primary accounting documents of class 03 OKUD “Unified system of primary accounting documentation", approved by resolution of the State Committee of the Russian Federation on Statistics dated October 30, 1997 N71a (in accordance with the letter of the Ministry of Justice of the Russian Federation dated April 24, 1999 N2879-PK, this resolution does not require state registration).

All business transactions carried out by the institution must be documented with supporting documents. Supporting documents serve as primary accounting documents on the basis of which accounting is conducted. The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Primary accounting documents received by the accounting department must be checked both in form (completeness and correctness of primary accounting documents, filling in details) and in content (legality of documented transactions, logical linking of individual indicators).

Depending on the technology for processing accounting information, additional details (codes, control marks, etc.) may be included in the primary accounting documents that do not violate the requirements of regulatory legal acts and methodological documents on accounting.

The persons who created and signed these documents are responsible for the accuracy of the data contained in the documents, as well as for the timely and proper preparation of primary accounting documents.

Documents for the acquisition of material assets must contain a receipt from the financially responsible person for the receipt of these values, and in documents confirming the fact that the work has been completed, there must be a signature confirming the acceptance of the result of the work by the responsible (authorized) persons.

Documents serving as the basis for entries in accounting registers must be submitted to the accounting department within the time limits established by the document flow schedule.

Written agreements on full individual financial responsibility are concluded in the prescribed manner with persons provided for by current legislation who are responsible for the storage of funds and inventory items (form 523).

Receipt of material assets is carried out by a person whose powers are confirmed by a power of attorney drawn up in accordance with the established forms (form M-2 (0315001) or form M-2a (0315002).

Financially responsible persons submit primary accounting documents for the receipt and expenditure of inventory items in the register of delivery of documents f. 442 (according to receipts and expenditure documents). After checking the correctness of the submitted primary accounting documents in the presence of the financially responsible person, the register with the signature of the accounting employee is returned to the financially responsible person.

Analytical accounting is maintained in accounting registers (on cards, accumulative sheets, books, including the use of accounting application software packages, etc.). The order of entries in the accounting registers is determined by these Instructions.

Cards (except for cards for fixed assets) are registered in the register of cards f. 279, which is maintained for each account separately. Cards for accounting for fixed assets are registered in the inventory of inventory cards for accounting for fixed assets f.OS-10.

Accounting cards for materials, low-value items, etc. submitted to the archives in a filed form along with the register of cards, accounting registers and other accounting documents annually or once every two years. At the same time, cards for recording fixed assets disposed of during the year are submitted to the archive.

The inventory of inventory cards for accounting of fixed assets f.OS-10 is submitted to the archive when it contains notes on the write-off of inventory according to the last inventory card f.f.OS-6 budget, OS-8, OS-9. The delivery of inventory cards to the archive without an inventory is carried out according to the register of delivery of documents f. 442, which indicates the card number and the name of the written-off inventory, and in centralized accounting departments, in addition, the name of the serviced institution.

In accounting books, all pages (sheets) are numbered before records begin. On the last page of the sheet, signed by the chief accountant, the inscription is made: “In this book, the total number of pages (sheets) is numbered.”

Each book is inscribed with the name of the institution and the year for which the book was opened. The book must contain a table of contents of the subaccounts opened in it. When transferring entries to another page of the book, a note is made in the table of contents for this subaccount about the transfer of the entry indicating the numbers of the new pages.

Accounting books, if they have blank sheets at the end of the year, can be used to record the transactions of the next year. In these cases, books are handed over to the archive once every two years.

At the end of each month, the total turnover is calculated in the accounting registers and the balances of sub-accounts are displayed.

Accounting registers for synthetic and analytical accounts are opened by recording the amounts of balances at the beginning of the year in accordance with the final balance sheet and accounting registers for the past year.

If the higher organization upon approval annual report corrections are made in the final balance sheet, then, on the basis of the corresponding written order, these corrections are made both in the accounting registers of the previous year (by means of a corrective accounting entry) and in the accounting registers current year(by changing opening balances).

To monitor the correctness of accounting records for synthetic and analytical accounting are compiled turnover statements: f. 285 (turnover sheet for account (number), f. M-44 (turnover sheet for inventories) and f. 326 (turnover sheet for fixed assets) for each group of analytical accounts and financially responsible persons united by the corresponding synthetic account. Turnover sheets are compiled monthly, except for fixed assets and low-value items, for which turnover sheets are compiled quarterly. The totals of turnover and balances for each sub-account of the turnover sheets are verified with the totals of turnover and balances of these sub-accounts of the book “Magazine - Main” f. 308. Entries in the turnover sheets can be made, if necessary, over several years.

Accounting in institutions is carried out using a memorial order form of accounting in accordance with the Instructions for accounting in budgetary institutions.

IN in some cases The Ministry of Finance of the Russian Federation may authorize federal executive authorities to conduct accounting in institutions under their jurisdiction using a journal-order form of accounting if developed methodological documents are available.

Verified and accepted for accounting, primary accounting documents are systematized by the dates of transactions (in chronological order) and are drawn up in separate memorial orders - accumulative statements for transactions at the expense of budgetary funds and funds received from extra-budgetary sources, which are assigned the following permanent numbers:

memorial order 1 (cumulative statement for cash transactions) f. 381;

memorial order 2 (cumulative statement of the movement of budget funds in subaccounts 090, 091, 097, 100, 101, 102) f. 381;

memorial order 3 (cumulative statement of the movement of funds received from extra-budgetary sources in subaccounts 110, 111, 114, 115, 118) f. 381;

memorial order 4 (cumulative statement for settlements with checks from limited books) f. 323;

memorial order 5 (set of payroll statements for wages and scholarships) f. 405;

memorial order 6 (cumulative statement of calculations

memorial order 8 (cumulative statement of settlements with accountable persons) f. 386

memorial order 9 (cumulative statement of disposal and transfer of fixed assets) f. 438;

memorial order 10 (cumulative statement for the disposal and movement of low-value items) f. 438;

memorial order 11 (set of accumulative statements for the receipt of food products) f. 398;

memorial order 12 (set of accumulative statements for food consumption) f. 411;

memorial order 13 (cumulative statement of materials consumption) f. 396;

memorial order 14 (cumulative statement of income, profits (losses) f. 409;

memorial order 15 (set of statements on settlements with parents for keeping children in child care institutions) f. 406.

For other transactions and for “reversal” transactions, separate memorial orders are drawn up f. 274, which are numbered starting from number 16 for each month.

Entries to memorial orders are made as transactions are completed, but no later than the next day (upon receipt of the primary accounting document), both on the basis of individual documents and on the basis of a group of similar documents. The correspondence of subaccounts in the memorial order is recorded depending on the nature of the transactions on the debit of one subaccount and the credit of another subaccount or the debit of one subaccount and the credit of several subaccounts (credit of one subaccount and debit of several subaccounts).

To reflect actual expenses by codes economic classification expenditures of the budgets of the Russian Federation, a decoding is applied to the memorial warrant f. 803.

Memorial orders are signed by the chief accountant or his deputy and the executor, and when accounting is centralized, also by the head of the accounting group.

Book "Magazine - main" f. 308 opens with records of balance amounts at the beginning of the year in accordance with the final balance sheet for the past year. Accounting in the “Journal - Main” book is carried out according to subaccounts determined by the chart of accounts of this Instruction for conducting operations on budgetary funds and funds received from extra-budgetary sources.

To ensure separate accounting of transactions on budgetary funds and funds received from extra-budgetary sources (material assets, funds in settlements, etc.), a subaccount is assigned hallmark in the form of a number (for budgetary funds - 1, for funds received from extra-budgetary sources: 2 - for entrepreneurial activities, 3 - for targeted funds and gratuitous receipts).

Entries in f. 308 are made as memorial orders are drawn up, and when memorial orders-cumulative sheets are drawn up, once a month. The amount of the memorial order is recorded first in the “Order Amount” column, and then in the debit and credit of the corresponding subaccounts. The amount of turnover for the month for all subaccounts, both debit and credit, must be equal to the total of the column “Amount per order”. The second line after the monthly turnover displays the balance at the beginning next month for each subaccount.

At the end of each reporting month, all memorial orders, memorial orders - accumulative statements, together with the documents related to them, must be selected in chronological order and bound together. With a small number of documents, stitching can be done in two to three months or more in one folder. The following inscriptions are written on the cover: name of the institution; name and serial number of the folder, case; reporting period- year and month; initial and last numbers of memorial orders; number of sheets in file.

Institutions are required to store primary accounting documents, accounting registers and financial statements for periods established in accordance with the rules for organizing state archival affairs. After the expiration of the storage period, the files are handed over to the appropriate state archive in the prescribed manner. Documents certifying the submission of files to the archive are permanently stored in the accounting department.

Primary accounting documents are bookleted in the accounting department by accounting area in chronological order by batch numbers for the month. Output document forms are stored separately for each accounting section and the corresponding subaccount.

Primary accounting documents, accounting registers, accounting reports and balance sheets must be stored in the accounting department in special rooms or locked cabinets before they are transferred to the archive.

The head of the institution is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.

Seizure of primary accounting documents can only be carried out by the bodies of inquiry, preliminary investigation, prosecutor's office and courts, tax inspectorates and tax police based on regulations in accordance with current legislation. The seizure is documented in a protocol, a copy of which is handed over to the relevant official of the institution against signature.

With the permission and in the presence of representatives of the authorities carrying out the seizure, the relevant officials of the institution may make copies of the seized documents indicating the grounds and date of their seizure.

If unfinished volumes of documents are seized (unfiled, unnumbered, etc.), then with the permission and in the presence of representatives of the authorities making the seizure, the relevant officials of the institutions can complete these volumes (make an inventory, number the sheets, lace them, seal them, certify with their signature , seal).

In the event of loss or destruction of primary accounting documents, the head of the institution appoints by order a commission to investigate the reasons for their loss or destruction.

IN necessary cases Representatives of investigative authorities, security and state fire supervision are invited to participate in the work of the commission.

The results of the commission’s work are documented in an act approved by the head of the institution. A copy of the act is sent to a higher organization.

To ensure control over the safety of budgetary funds and funds received from extra-budgetary sources, and the reliability of accounting data, institutions conduct an inventory of property and financial obligations in accordance with regulatory standards. legal acts Ministry of Finance of the Russian Federation.

The procedure for conducting an inventory (the number of inventories in the reporting year, the dates of their conduct, the list of property and liabilities checked during each of them, etc.) is determined by the head of the institution, except for cases where an inventory is mandatory.

Carrying out an inventory is mandatory:

when transferring property for rent, redemption, sale;

before drawing up annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and of library collections - once every five years. In institutions located in the regions of the Far North and equivalent areas, an inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;

when changing financially responsible persons;

when facts of theft, abuse or damage to property are revealed;

in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;

during reorganization or liquidation of an institution;

in other cases provided for by current legislation.

To carry out an inventory of property and financial obligations, an inventory commission is appointed by order of the head of the institution.

Inventory results are compiled:

inventory list ( matching statement) f. 401 for fixed assets, items of low-value inventory, inventories, finished products;

act of inventory of cash (f. 0309014) for cash;

inventory list of securities and forms of strict reporting documents (f. 0309015) - for securities and forms of strict reporting documents;

act of inventory of settlements with buyers, suppliers and other debtors and creditors (f. 0309016) - according to settlements;

an act on the results of the inventory (form 835) with a statement of discrepancies based on the results of the inventory attached to it (form 836).

Discrepancies identified during the inventory between the actual availability of property and accounting data are reflected in the corresponding sub-accounts provided for in these Instructions:

surplus property is accounted for market value on the date of the inventory and the corresponding amount is allocated to the increase in: target funds for the maintenance of the institution and other activities (subaccount 270) - for budget activities, as well as target funds and gratuitous receipts; income of the reporting period (subaccount 400) - for business activities.

The current market value is formed on the basis of the price in force on the date of registration of the property for this or a similar type of property. Data on the current price of property must be confirmed by documents or experts;

shortage of material reserves within the limits of natural loss rates is attributed to book value on the debit of subaccounts 140, 141, 220, 241, 270 and the credit of subaccounts of accounts 04, 05, 06, 08;

shortage of property and its damage in excess of the norms of natural loss is attributed to the guilty persons at market value by the debit of subaccount 170 and the credit of subaccounts: 040, 041, 043, 044, 050, 060 - 067, 069 (for inventories), 120 (for cash ), 173 (for fixed assets, intangible assets and low-value items acquired at the expense of budgetary funds), 270 (for fixed assets, intangible assets and low-value items acquired at the expense of targeted funds and gratuitous receipts), 401 (for fixed assets, intangible assets and low-value items acquired at the expense of funds from entrepreneurial activity).

If the perpetrators are not identified or the court refuses to recover losses from the perpetrators, entries are made to the credit of subaccount 170 and the debit of subaccounts 140, 141, 173, 270, 401.

Institutions are required to prepare and submit accounting periodic and annual reporting in the manner established by the Ministry of Finance of the Russian Federation.

The day an institution submits its financial statements is determined by the date of its mailing or the date of actual transmission according to ownership.

Accounting statements containing indicators classified as state secrets under current legislation are presented taking into account the requirements of this legislation.

Automation of accounting is based on a single interconnected technological process for processing documentation for all sections of accounting with the preparation of a balance sheet in accordance with the chart of accounts provided for in these Instructions and standard design solutions on comprehensive automation of accounting.

In the conditions of comprehensive automation of accounting for the execution of estimates of income and expenses of an institution, synthetic and analytical accounting data are generated in the databases of the software package used and are monthly displayed on paper - output forms of documents (memorial orders, cards, statements, general ledger, report, etc. .). At the same time, the content of indicators in the output forms of documents must comply with the requirements provided for in these Instructions for accounting registers.

When errors are detected in the output forms of documents, the accounting department diagnoses erroneous data, makes corrections to the relevant databases and receives output forms of documents taking into account the corrections.

Corrections are made on the date of discovery of erroneous data through the mandatory execution of amended documents, reversing entries.

Any corrections directly in electronic databases are not allowed without documentation.

Annual financial statements are prepared by institutions and organizations as of January 1 of the year following the reporting one, quarterly - on July 1 and October 1 of the current year, monthly - on the first day of the month following the reporting one and are submitted both on paper and electronic media. information.

Establishments and organizations draw up accounting statements on an accrual basis from the beginning of the year in rubles and submit them to their superior manager of budget funds on time.

If the main managers, managers and recipients of budgetary funds do not submit accounting reports on the execution of estimates of income and expenses within the established time limits, the bodies responsible for the execution of budgets may suspend funding from the relevant budget with notification of the heads of these executive bodies.

The following forms are included in the annual financial statements of budgetary institutions:

balance of execution of estimates of income and expenses - f. 1 (code 0503001), see Appendix 2;

balance of execution of estimates of income and expenses from extra-budgetary sources - f. 1-1 (code 0503003), see Appendix 3;

report on the implementation of estimates of income and expenses for budgetary funds - f. 2 (code 0503004), see Appendix 4;

report on the implementation of estimates of income and expenses from extra-budgetary sources - f. 4 (code 0503055), see Appendix 7;

report on the movement of fixed assets - f. 5 (code 0503051), see Appendix 9;

report on the movement of inventories - f. 6 (code 0503053), see Appendix 10;

report on shortages and thefts of funds and material assets in budgetary institutions - f. 15 (code 0503078).

The quarterly financial statements of an institution include the following forms:

balance of execution of estimates of income and expenses - f. 1 (code 0503001);

balance of execution of estimates of income and expenses from extra-budgetary sources - f. 1-1 (code 0503003);

report on the implementation of estimates of income and expenses for budgetary funds - f. 2 (code 0503004);

report on income and expenses of the target budget fund- f. 2-4 (code 0503008);

report on the implementation of estimates of income and expenses from extra-budgetary sources - f. 4 (code 0503055).

The annual and quarterly financial statements of institutions and organizations include an explanatory note on the implementation of estimates of income and expenses (Appendix 16).

The explanatory note contains the main factors that influenced the execution of estimates of income and expenses for budgetary funds and funds received from extrabudgetary sources, the amount of underutilized budgetary funds, data on the results of the inventory, the state of settlement balance sheet items (with a breakdown of receivables and payables indicating dates of occurrence and reasons for the formation; with a breakdown of funds by source of financing according to balance sub-accounts 091 "Federal budget funds for the expenses of the institution", 101 "Funds for the expenses of the institution", 118 "Funds in foreign currency", 133 "Funds on the way"). At the same time, the explanatory note should not include tables with data available in the forms of annual and quarterly financial statements.

Annual and quarterly financial statements are presented in bound form with a table of contents and a cover letter. Report pages are numbered.

The monthly financial statements of an institution and organization include the following forms:

for institutions and organizations receiving funding from the federal budget and not transferred to service through personal accounts in the federal treasury of the Ministry of Finance of the Russian Federation, the following forms are used: Report on the execution of estimates of income and expenditure on budgetary funds - form 2 (code 0503004) and execution of estimates of income and expenses for budgetary funds in foreign currency - form 2-c (code 0503018);

for institutions and organizations that are on the budgets of the constituent entities of the Russian Federation and local budgets - "Report on the execution of estimates of income and expenses of institutions and organizations financed from the budgets of the constituent entities of the Russian Federation and local budgets" - f. 1 mm (code 0503010).

The main managers of budget funds may introduce, in agreement with the Ministry of Finance of the Russian Federation, specialized forms of annual and quarterly financial statements that reflect the specifics of the activities of institutions.

Accounting statements are signed by the head and chief accountant of the main manager, manager or recipient of funds, and if there are financial and economic services on staff, they are signed by the heads of these services.

The accounting procedure in budgetary institutions has its own characteristics and specifics. In this article we will introduce you to the main accounting transactions budgetary institutions and the mechanism for their reflection.

Budgetary institutions are called organizations, the financing of which is carried out at the expense of budgetary funds and on the basis of approved estimates. The affiliation of the organization to a budgetary institution is determined by the relevant financial authorities and is recorded in the constituent documents.

The Federal Treasury of the Russian Federation is responsible for accounting for operations on the movement of budgetary funds. This body also draws up and approves the accounting methodology in budgetary institutions, as well as the reporting procedure.

Accounting in budgetary organizations has a number of features that are different from the accounting procedure in industrial and commercial enterprises. These include the availability of approved cost estimates and control over their implementation, and the use of a budget classification, which is the basis for organizing accounting in an institution.

Financing of budgetary institutions is carried out subject to the following basic principles:

Irrevocability. Organizations of the non-productive sphere, which are financed from the budget, do not have own income, therefore, a refund to the budget is not possible.
Target use. When approving expenses provided for in the organization’s activity plan, their amount must be used strictly for their intended purpose.
actual execution. Funds received by a budgetary institution are issued not in accordance with the plan, but according to actual use as the funds are disbursed.

Compliance by budgetary institutions with the basic principles of financing is controlled by law.

Keeping records in budgetary organizations

Let's look at the postings for typical transactions carried out in budgetary institutions using examples.

Mutual settlements with the supplier

Let’s imagine that a budgetary institution “Hospital” and LLC “Magnit” entered into an agreement for the supply of materials in the amount of 64,000 rubles, VAT 9,762 rubles. The contract provides for an advance payment of 20% of the cost of the goods, which was paid by the Hospital (RUB 12,800). The remaining part (200 rubles) was transferred to Slavutich LLC upon delivery of the goods.

In the accounting of the budgetary institution “Hospital”, these operations were reflected as follows:

Dt	CT	Description	Sum	Document
2.206.34.560	2.201. .610	An advance payment of 20% was transferred in favor of Magnit LLC	12,800 rub.	Payment order
2.303.04.830	2.210.01.660	Accepted for deduction of VAT 18% of the amount of the transferred advance	RUB 1,952	Invoice
2.105.36.340	2.302.34.730	Received materials were capitalized (64,000 rubles - VAT 9,762 rubles)	RUR 54,238	Packing list
2.210.01.560	2.302.34.730	Input VAT on the amount of materials received is taken into account	RUB 9,762	Packing list
2.210.01.560	2.303.04.730	Restored	RUB 1,952	Invoice
2.303.04.830	2.210.01.660	Input VAT accepted for deduction	RUB 9,762	Invoice
2.302.34.830	2.206.34.660	The amount of the prepayment transferred in favor of Magnit LLC is credited	12,800 rub.	Payment order
2.302.34.830	2.201. .610	The final payment amount for materials has been transferred (RUB 64,000 - RUB 12,800)	200 rub.	Payment order
2.302.34.830	18 (KOSGU code 340)	The outflow of funds from the account of a budgetary institution is reflected	200 rub.	Payment order

Settlements with the landlord

Let’s say that the budgetary institution “University” and LLC “Status” entered into a lease agreement, according to which the tenant of LLC “Status” pays a monthly rent of 74,000 rubles, VAT of 288 rubles, and also reimburses the cost of utilities. In May 2015, the University account received funds for rent, as well as reimbursement of utilities in the amount of 000 rubles, VAT 3966 rubles. The utility service provider issued a total invoice for RUB 115,00, VAT RUB 17,542. The "University" distributes input VAT for utilities in accordance with the proportion of rented area. Specific gravity - 10%.

The following entries were made in the University’s accounting:

Dt	CT	Description	Sum	Document
2.205. .560	2.401.10.120	The tenant LLC "Status" was presented rent	74,000 rub.
2.401.10.120	2.303.04.730	VAT is charged on the rental amount	288 rub.	Invoice
4.401.20.223	4.302. .730	The cost of utilities is taken into account in terms of activities to fulfill the state task	115,000 rub.	Invoice
2.205.31.560	2.401.10.130	The tenant, Status LLC, was presented with the cost of utilities for reimbursement	000 rub.	Invoice, certificate of completion of work
4.210.01.560	4.302. .730	VAT from utility service provider included	RUB 17,542	Invoice
2.303.04.830	4.210.01.660	VAT deduction included (RUB 17,542 * 10%)	RUB 1,754	Calculation
4.401.20.223	4.210.01.660	VAT is included in expenses for core activities	RUB 15,788	Invoice, settlement
2.303.04.830	2.201. .660	The VAT amount was transferred to the budget	RUB 15,788	Payment order
2.201. .550	2.205. .660	Funds were received from Status LLC to pay for rent	74,000 rub.	Bank statement
2.201. .550	2.205. .660	Funds were received from Status LLC to pay for public utilities	000 rub.	Bank statement

Postings to fixed assets of a budget institution

Let's look at an example of how transactions are reflected in accounting. The budget organization "School" purchased furniture in the amount of 127,000 rubles, VAT 19,373 rubles. Delivery of furniture cost the School 6,200 rubles, VAT 946 rubles.

The transactions were recorded as follows:

We will also consider the situation when a budgetary institution liquidates or writes off fixed assets. The budget organization "Academy" wrote off fixed assets (copying equipment), the book value of which is 88,000 rubles, the amount of depreciation accrued for the period of use is 79,000 rubles. During the liquidation of equipment, spare parts were capitalized, the market value of which is 355 rubles.

The following entries were made in the Academy's accounting.

Accounting is a procedure through which the organization and regulation of accounting of a separate institution of any type is carried out. Let's consider how the accounting system is built in budgetary institutions of the Russian Federation.

Maintaining accounting records in the public sector

A budgetary institution is a separate non-profit organization, formed in the Russian Federation at any level for the purpose of providing government, municipal services and implementation of specific government programs (7-FZ dated January 12, 1996).

Currently, there are 3 types of such institutions:

budget;
autonomous;
official

Accounting at an enterprise of this type is regulated by the current budget legislation, as well as 402-FZ “On Accounting” dated December 6, 2011.

Let's consider three types of state budgetary institutions in a comparative table:

Name of comparative parameter	Budget	Autonomous	State-owned
NPA	7-FZ “On Non-Profit Associations and Companies”	174-FZ “On Autonomous Organizations”	BC RF
Main activity	Providing services to the population in the field of science, education, healthcare, social protection		Provision of public services and performance of certain functions
Possibility of using funds from income-generating activities	Possible at the discretion of the organization (clauses 2, 3 of Article 298 of the Civil Code of the Russian Federation)		Transfer of such income to the regional and federal budgets
Main source of funding	Subsidization		Budget resources
Document on the basis of which funds are spent	Financial and economic activity plan		Budget estimate
Checking account	In organs Federal Treasury	In FCs and commercial banks	In FC
Ownership of property	Right of operational management
Disposal of property objects	Upon receipt of the consent of the owner of the property
Responsibility for basic obligations	Liability with one’s own assets, except for cases when such obligations are formed due to harm to citizens, in the absence of assets that can be disposed of (liability remains with the founder)		Responsibility is exercised through monetary means. If there are any shortages, the founder becomes liable.

How accounting is carried out

Features of accounting for budget users are predetermined by their organizational and legal form. When carrying out accounting and reporting, it is necessary to take into account not only the norms and rules established by current legislation, but also the industry-specific features of a specific budget organization: education, science, healthcare, etc. Financial and economic activities in BU, AU and CU are based on the following characteristics:

accounting in the context of KOSGU and KBK;
control over the implementation of income and expense items of the estimate;
treasury budget execution system;
classification of cash and actual expenses.

Reporting must be submitted to higher regulatory authorities within the established time frame (monthly, quarterly, annually). The accounting balance sheet differs significantly from commercial organizations structure of the enterprise's liabilities and assets.

The procedure for applying the classification according to the BCC was approved by Order of the Ministry of Finance of the Russian Federation dated 06/08/2018 No. 132n (applied since 2019). Instructions for drawing up and submitting reports on budget execution, the forms of such reporting and the rules for filling them out are presented in Orders of the Ministry of Finance No. 191n dated December 28, 2010 and No. 33n dated March 25, 2011. The primary and main accounting registers are fixed by Order No. 52n dated March 30, 2015.

The basic rules for maintaining accounting records in BU, AU, and CU are as follows:

Accounting is kept only in rubles.
Accounting is kept on an ongoing basis, starting from the moment of registration of the organization.
The basics of accounting, namely the budget chart of accounts and instructions for its use, were approved by Order of the Ministry of Finance No. 157n dated 01.12.2010. The key method is double entry on offsetting accounts.
Analytical data must correspond to turnovers and balances in the context of synthetic accounts.
Each financial and economic transaction must be registered, carried out and confirmed by primary documentation.
The institution must independently develop and approve accounting policy.
It is necessary to ensure the proper level of internal control in the accounting department.
All accounting assets and liabilities must be restated periodically.
The information provided by the BU, AS, CU in the reports must be up-to-date and reliable.

Accounting and reporting principles are based on such key concepts as legality, reliability, independence, constancy, availability, relevance, correctness, prudence, comparability, timeliness and monetary measurability.

Accounting policy of the institution

Accounting rules provide for mandatory adherence to the provisions of the enterprise's own accounting policies. From 01/01/2019, the organization’s accounting activities are based on Order No. 274n dated 12/30/2017 on the approval of the federal accounting standard on accounting policies for institutions public sector. In accordance with federal standards, each budgetary institution needs to develop its own accounting policy (Letter of the Ministry of Finance of the Russian Federation No. 02-06-05/30974 dated 05/08/2018).

Under accounting policy is understood as a set of basic methods, methods and rules of accounting in an institution. Users also find the procedure for drawing up the UE in Federal Law No. 402 and PBU 1/2008.

An accounting policy is a document that primarily reflects the methodology for working with the real assets and liabilities of an organization. Changes to this document are made once a year - before the start of a new reporting period. However, there are a number of situations when adjustments to the UE are carried out during the calendar year.

The 2019 UP, compiled in accordance with the Federal Accounting Service and current legislation, stipulates the following aspects:

selected form of accounting;
structural and sectoral features of financial and economic activities;
depreciation methods used in budgetary institutions;
used regulations, primary documents (magazines, reporting forms);
responsible employees;
the procedure for reflecting transactions with profitability and costs, materials, fixed assets, etc.;
methods for assessing accounting objects;
inventory rules;
working chart of accounts, etc.

Responsible for the formation and compliance with the rules of the UP is appointed Chief Accountant or another employee responsible for accounting at the enterprise.

Budget chart of accounts

The Ministry of Finance has developed for budgetary sphere a unified chart of accounts and instructions for its application (Order of the Ministry of Finance No. 157n dated December 1, 2010). The specified register is valid for both government agencies and BUs. In the unified plan itself there is an indication that each type of government organization must use a private chart of accounts:

AU - Order No. 183n dated December 23, 2010;
BU - Order No. 174n dated December 16, 2010;
KU - Order No. 162n dated December 6, 2010.

PS for BU, AU, CU consists of balance sheet and off-balance sheet accounts. Balance sheet accounts are divided into five sections:

Not financial assets(OS, intangible assets, non-relevant legal acts, financial statements, finished products, depreciation, expenses, investments in non-material assets).
Financial assets (cash, securities, accounts receivable, etc.).
Liabilities (payments, accounts payable).
Financial result (income and expense accounts).
Authorization of expenses (appropriations, LBO, planned indicators).

Off-balance sheet accounts reflect movements in the valuation of those assets that do not belong to the organization or, for established reasons, cannot be accounted for on balance sheet accounts. For example, fixed assets worth up to 10,000 rubles.

Features of drawing up accounting entries

The principles of accounting imply the reflection of the results of financial and economic activities through accounting entries. An entry is an accounting tool that records the transactions of an institution.

The scheme for compiling transactions is quite simple - each operation is recorded as a debit to one and a credit to another (corresponding) accounting account. This method is called double entry. The double entry method is a key accounting principle.

All accounting accounts are divided into three types:

active - the organization’s assets are held on them;
passive - necessary to reflect the sources of formation of assets, that is, liabilities;
active-passive, or mixed - for recording alternately formed receivables and payables to counterparties on the same account, as well as for recording active and passive financial results.

In this case, the following combinations of accounts can be taken into account in the posting:

asset - liability;
active - active-passive;
passive - active-passive;
two active-passive accounts.

Federal BU standards

The accounting of an institution is regulated not only by legislative norms, but also, in accordance with Art. 21 402-FZ, federal, industry standards, standards of an economic entity and various methodological recommendations.

Federal accounting standards mean documentation that defines key requirements for the organization and implementation of accounting at an enterprise. Federal standards mandatory for use by all organizations, including budgetary and government agencies.

FS are developed for the purpose of correct and efficient accounting activities. Each standard regulates some section of accounting. At the same time, standards may determine special requirements for accounting of organizations related to the budgetary sector of the Russian Federation.

Five standards came into effect in 2019:

conceptual framework for accounting and reporting of public sector organizations (Order of the Ministry of Finance of Russia No. 256n dated December 31, 2016);
fixed assets (Order No. 257n dated December 31, 2016);
rent (Order No. 258n dated December 31, 2016);
impairment of assets (Order No. 259n dated December 31, 2016);
provision of reporting (Order No. 260n dated December 31, 2016).

New standards have also been introduced since 2019:

accounting policies, estimated knowledge and errors (Order of the Ministry of Finance of the Russian Federation No. 274n dated December 30, 2017);
events after the reporting date (Order No. 275n dated December 30, 2017);
cash flow statement (Order No. 278n dated December 30, 2017);
income (Order No. 32n dated February 27, 2018);
the impact of changes in foreign currency exchange rates (Order No. 122n dated May 30, 2018).

All standards will be introduced gradually until 2021.

Ask questions and we will supplement the article with answers and explanations!

Accounting is an integral part of the management of economic processes and objects, the essence of which is to record their condition and parameters, collect and accumulate information about economic objects and processes, reflecting this information in accounting registers.

Accounting in the field government controlled is called "budget accounting".

Budget accounting is an orderly system of collecting, recording and summarizing information in monetary terms about the state of financial and non-financial assets and obligations of the Russian Federation, constituent entities of the Russian Federation and municipalities (state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, bodies local government and budgetary institutions created by them) and transactions leading to changes in the above assets and liabilities. This is how this concept is defined in the Budget Code of the Russian Federation and the Instructions for budget accounting, approved by order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n (in new instructions, approved by order of the Ministry of Finance of the Russian Federation dated December 30, 2008 No. 148n, the definition of budget accounting is not given due to its obviousness).

In addition to budgetary (accounting) accounting, organizations in the public sector of the economy must carry out tax accounting, and it is also possible to maintain management accounting, depending on the area of interest of the organization and the activities it carries out. Budgetary, management and tax accounting is a complex information technology system that serves information base for adoption management decisions.

The main tasks of accounting in budgetary organizations include:

generation of complete and reliable information about the organization’s activities and its property status, necessary for users of financial statements;
providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their feasibility, the presence and movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
determination of the financial result of the activities of a budgetary institution, actual assessment of the degree of budget execution;
control of targeted spending of funds;
prevention of unreasonable costs;
detection of violations of planning and financial and budgetary discipline;
control over the availability and safety of material and funds;
identification of hidden reserves.

The ongoing reform of the public sector of the economy has assigned a special role to budget accounting, since it becomes a connecting link in the interaction of all participants in the budget process.

Unification of accounting instruments and integration of budget accounting accounts and budget classification codes in a single Chart of Accounts for budget accounting allows optimizing the reflection system economic information, and also helps to analyze assets, liabilities and transactions of economic flows. The current Chart of Accounts for budget accounting allows for the generation of complete and transparent information required by international standards. In addition, uniform rules and requirements have been established regarding the maintenance of budget accounting by all participants in the budget process of the Russian Federation.

Currently, continuous and active reform of the budget process is being carried out. Numerous changes and additions are constantly being made to budget legislation related to the regulation of the procedure for applying budget classification, accounting, compilation and submission of reports by budgetary institutions, as well as making adjustments to documents covering the specifics of taxation and payment of VAT, corporate property tax, unified social tax, etc. This circumstance requires increased attention to changes in regulatory documents governing budget accounting.

Let's consider a set of basic documents that are the regulatory basis for accounting in budgetary organizations.

United methodological basis organization and maintenance of accounting in the Russian Federation are regulated by the Federal Law “On Accounting” dated November 21, 1996 with subsequent amendments. In addition, modern requirements for maintaining budget accounting and preparing budget reporting are defined in the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n, registered with the Ministry of Justice of the Russian Federation on February 12, 2009 No. 13309, (hereinafter referred to as Instruction No. 148n). With the introduction of Instruction No. 148n, the Instruction on budget accounting, approved by order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n, which became outdated due to the changing economic situation, was canceled.

Instruction No. 148n establishes a unified procedure for maintaining budget accounting in government bodies, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local government bodies, budgetary institutions, and in bodies providing cash services for the execution of budgets budget system of the Russian Federation (hereinafter referred to as the treasury bodies), as well as in the financial bodies and management bodies of state extra-budgetary funds and territorial state extra-budgetary funds that carry out the preparation and execution of budgets (hereinafter referred to as the financial bodies).

Instruction on budget accounting No. 148n applies to legal relations that arose from January 1, 2009.

However, when organizing work, employees of accounting services of budgetary institutions need to use not only the mentioned regulatory act, but also, as already noted, promptly monitor changes in the legislative and regulatory framework, to one degree or another relating to the mechanism of operation of the budget system. To similar legislative acts include Letters from the Ministry of Finance of the Russian Federation, as well as the annual Federal Law “On the Federal Budget” for the corresponding period and other documents.

The requirements for maintaining budgetary accounting are regulated by the Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ (as amended on November 3, 2006) and the regulatory documents on accounting in budgetary institutions listed above. The main ones are the following:

Accounting for property, liabilities and business transactions of organizations is carried out in the currency of the Russian Federation - in rubles.
Accounting is maintained by an organization continuously from the moment of its registration as a legal entity until reorganization or liquidation in the manner established by the legislation of the Russian Federation.
The organization maintains accounting records of property, liabilities and business transactions by double entry on interconnected accounting accounts included in the working chart of accounts, formed on the basis of the approved Chart of Accounts for budgetary accounting.
Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts.
All business transactions and inventory results are subject to timely registration in accounting accounts without any omissions or withdrawals.

Subjects of budget accounting are all participants in the budget process.

Budget accounting objects determined relative to the accounting method used.

In general, there are four accounting methods known in accounting practice. They are highlighted international organization accountants involved in the development of International Financial Reporting Standards (IFRS) in the public sector.

The cash method has been used for several centuries. Provides for registration of all events of cash receipts to budget accounts and cash disposals from budget accounts. At the same time, within the framework of accounting, no assets and liabilities, except budget funds, are subject to accounting. In addition, accounting for budgetary obligations and budgetary allocations, i.e., stages of authorization, was also necessarily introduced into cash accounting.

Modified cash method as an option it was used in the Instruction on budget execution No. 15n. In this case, in addition to simple registration cash flows and budget balances, accounts were introduced to register some additional assets and to register liabilities.

Modified accrual method, in which transactions are recorded not according to cash flows, but when they are carried out immediately (income and expenses are accrued, assets and liabilities are recognized). In this case, there is one peculiarity - the method does not provide for the calculation of depreciation, i.e. Non-financial assets or assets acquired using the modified accrual method are immediately expensed upon acquisition. This was done to facilitate accounting, but it gave rise to the problem of accounting for the actual value of assets.

accrual method in which all transactions are recognized when they occur, but all assets are expensed in the period in which they are used, i.e. proportionally over the entire useful life, which is associated with depreciation.

Thus, according to the accrual method of accounting objects serve as: assets, liabilities, income, expenses, financial results, accounts for the authorization of expenses and legal obligations.

According to the cash method accounting objects are: cash receipts, cash disposals, financial results and calculations, financial assets and liabilities associated with cash receipts and disposals, as well as accounts for the authorization of expenses and legal obligations.

A detailed classification of budget accounting objects is contained in the Chart of Accounts of budget accounting, which operates in accordance with Instruction on Budget Accounting No. 148n dated December 30, 2008 and is uniform for two areas of budget accounting:

accounting for budget execution;
accounting for the execution of estimates of income and expenses of budgetary institutions.

Currently, according to the Instruction on Budget Accounting No. 148n, the accrual method is used to account for operations on current activities by budgetary institutions (main managers, administrators, recipients of budget funds), and the cash method is still used by the authorities organizing the execution of budgets (financial authorities) and bodies providing cash services for the execution of budgets (treasury bodies).

According to the Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ, the head of a budgetary institution is obliged to:

coordinate with the chief accountant and approve the list of persons entitled to sign primary accounting documents. Let us remind you that all documents used to formalize business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them;
approve the following local regulatory documents for organizing the work of the accounting service:
- a working chart of accounts containing synthetic and analytical accounts necessary for timely and complete accounting and reporting;
- forms of primary accounting documents for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting reporting;
- the procedure for conducting an inventory and methods for assessing types of property and liabilities;
- document flow rules and accounting information processing technology;
- procedure for monitoring business transactions, etc.

In addition, according to the current Instruction No. 148n, the head (deputy head):

must be present when inventory numbers are applied to fixed assets (clause 19 of Instruction No. 148n);
must be present when marking soft inventory items with special stamps. In this case, the marking stamps must be kept by the head of the institution or his deputy (clause 59 of Instruction No. 148n);
if it is accepted in the institution that cash for paying wages is issued from the cash register to distributors, then the head of the institution approves the list of these persons by his order. A copy of it must be at the institution’s cash desk, and an agreement on full financial liability must be concluded with the distributors (clause 105 of Instruction No. 148n);
upon discovery of loss or destruction primary documents and budget accounting registers, the head of the institution must, by order, appoint a commission to investigate the causes of the incident. The results of the commission’s work are documented in an act approved by the head (clause 6 of Instruction No. 148n).

According to paragraph 166 of Instruction No. 148n, advances against reporting to employees of an institution can be issued only by order of the head. To receive an advance, you must submit a written application, indicating the purpose of the advance and the period for which the accountable amounts are issued.

According to the Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ (clause 2 of Article 6), the manager, depending on the volume of accounting work, has the right:

establish accounting service as a structural unit headed by the chief accountant;
add an accountant position to the staff;
transfer on a contractual basis the maintenance of accounting to a centralized accounting department, a specialized organization or a specialist accountant;
maintain accounting records personally.

Other regulatory documents, including Budget Code RF, the heads of budgetary institutions are also assigned the rights of recipients, in particular within the limits of the allocations provided for in the estimate of income and expenses approved by the manager:

receive advances for economic and other needs in accordance with the established procedure;
authorize the issuance of advances and wages to employees of the institution;
spend materials, food and other material assets for the needs of the institution in accordance with established standards;
approve advance reports of accountable persons, inventory documents, acts on the write-off of fixed assets and other material assets that have become dilapidated and unusable in accordance with current legislation;
resolve other issues related to the financial and economic activities of the institution.

In addition, the head of a budgetary institution has the right to:

conclusion of business contracts (except for cases where the current procedure provides for centralized supply individual species material reserves);
adoption of personnel decisions - hiring and dismissal of employees, increasing salaries, establishing bonuses and additional payments, permission for combination and part-time work, as well as for concluding civil agreements (with persons who are not employees of institutions) - in the presence of allocated budgetary allocations for the relevant article expenses.

Managers are responsible:

for organizing accounting in organizations, compliance with the law when performing business transactions (clause 1, article 6 of Law No. 129-FZ);
for organizing the storage of accounting documents, accounting registers and financial statements;
for evasion of accounting, as well as for distortion of financial statements and failure to comply with deadlines for their submission and publication (Article 18 of Law No. 129-FZ).

For these violations, the head of a budgetary institution may be held administratively or criminally liable in accordance with the legislation of the Russian Federation.

According to the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ, the chief accountant is obliged to:

ensure compliance of ongoing business operations with the legislation of the Russian Federation;
ensure control over the movement of property and fulfillment of obligations.

In addition, the chief accountant:

carries out the organization of accounting of the economic and financial activities of the organization and control over the economical use of material, labor and financial resources, the safety of the organization's property;
directs the development and implementation of measures aimed at compliance with the state and financial discipline;
organizes accounting of incoming cash, inventory and fixed assets, timely reflection on the accounting accounts of transactions related to their movement;
organizes accounting for the execution of cost estimates, sales of products, performance of work (rendering of services), results of the economic and financial activities of the organization, as well as financial, settlement and credit operations;
present when applying inventory numbers to fixed assets (clause 19 of Instruction No. 148n);
must be present when marking soft inventory items with special stamps (clause 59 of Instruction No. 148n).

According to Instruction No. 148n, the signature of the chief accountant must be present:

in monetary and settlement documents, financial and credit obligations;
in the content of the advance report;
in the formal part of such documents as the Book of Accounting for Animals, the Book of Registration of the Battle of Dishes, the Book of Accounting for Forms of Strict Accountability, the Register of Securities, the Book of Accounting for Material Values Paid in a Centralized Order.

The chief accountant has the right to demand from the management the creation of the necessary conditions for the performance of official duties; submit proposals for the improvement of its activities to the management of the organization; request information and documents necessary to carry out job responsibilities; involve specialists from other departments in solving the tasks assigned to him with the consent of the relevant managers.

Chief Accountant bears responsibility for the formation of the accounting policy of the institution, accounting, timely submission of complete and reliable financial statements (clause 2, article 7 of Law No. 129-FZ).

In accordance with the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ (clause 2, article 6), accounting in an institution can be maintained by the accounting department, as a structural unit headed by the chief accountant. If the organization is small, then one full-time accountant is enough. An institution may not have accountants on its staff. In this case, payment for accounting services is made on the basis of a civil law contract. The head of the organization can also maintain accounting records personally.

A feature of the transfer (in whole or in part) of accounting functions in budgetary institutions is that this is done, as a rule, on the basis of a decision of the owner of the property - the corresponding chief manager or manager of budgetary funds.

Centralization of budget accounting (that is, the functioning of centralized accounting departments) can be carried out on the basis of a specific regulatory administrative document adopted by the relevant government body (ministry, department, government body of a constituent entity of the Russian Federation or local government), if this does not contradict current legislation.

An example of the accounting structure of a large budget institution is given in Appendix 2.

Let's consider the responsibilities of the main members of the accounting team of a budget institution.

Deputy Chief Accountant for Payroll performs work on calculating all types of wages in accordance with the established procedure; enters data for calculating wages for employees of the enterprise into computer systems (salaries, bonuses, additional earnings, financial assistance, social benefits), issues certificates to employees of the enterprise regarding the calculation of wages and other payments and deductions from them, processing primary documentation for the relevant areas of accounting (orders, certificates of temporary incapacity for work, bonuses, payments for overtime work, vacations, instructions), accrual tax payments to budgets different levels, deductions to off-budget funds, reconciles payments with tax authorities, pension funds, fund social insurance, mandatory fund health insurance, and also monitors the safety of accounting documents, prepares data for reporting and prepares them for transfer to the archive.

Deputy Chief Accountant for Materials carries out accounting of fixed assets, fills out cards with characteristics for each fixed asset item, calculates depreciation, keeps records of material assets, accepts reports on the consumption of materials, maintains turnover sheets and memorial orders, fills out agreements on liability with accountable persons, monitors the conduct of inventories inventory items.

This accounting employee, instead of the chief accountant, may be present when applying inventory numbers to fixed assets (clause 19 of Instruction No. 148n), as well as when marking soft inventory items with special stamps (clause 59 of Instruction No. 148n).

The Deputy Chief Accountant for Materials has the right to demand from accountable persons proper storage and accounting of material assets, conduct audits, and make proposals for improving work related to the performance of duties provided for in the job description.

Chief accountant's assistant financial group carries out work to ensure strict adherence to financial discipline, estimates of administrative, economic and other expenses, the legality of write-offs from balance sheet accounts receivable and other losses; carries out the preparation of payment orders and control over timely payment for them, preparation of primary documentation (processing and payment of bills, supplier invoices), issuing invoices, invoices, acts to clients, control of payment of bills by clients (daily), control of the return of acts of services performed from clients, participates in conducting an economic analysis of the organization’s economic and financial activities based on accounting and reporting data in order to identify budget savings.

Accountant-cashier carries out operations for receiving, accounting, issuing and storing funds, monetary documents and strict reporting forms with mandatory compliance rules ensuring their safety; prepares documents and receives them in accordance with in accordance with the established procedure cash in the bank from organization checks; issues cash and strict reporting forms from the cash register to employees of the enterprise; delivers funds to the bank in accordance with the established procedure, receives current account statements from the bank, ensures the uninterrupted operation of the enterprise’s cash registers, monitors the absence of violations of trade rules in the operation of cash registers, compiles cash reporting, takes all measures to ensure the safety of funds and monetary documents entrusted to him and to prevent damage.

The accountant-cashier is responsible for:

for improper performance or failure to fulfill their job duties as provided for in the job description - within the limits determined by the current labor legislation of the Russian Federation;
for offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation;
for causing material damage - within the limits determined by the current labor and civil legislation of the Russian Federation.

Leading accountants perform the following functional responsibilities:

Receiving and monitoring primary documentation for the relevant areas of accounting and preparing them for accounting processing.
Preparation of primary documentation.
Receives and processes documents for payroll, maintains personal accounts of employees and personalized tax accounting cards, prepares settlement and payroll statements and submits them for verification to the chief accountant.
Maintaining warehouse records, analyzing accounts receivable and payable to suppliers, reconciliation reports with suppliers.
Maintaining the “third-party services” section, analysis of receivables and payables, reconciliation reports with third-party organizations.
Compiling a purchase book.
Preparation of data on relevant areas of accounting for reporting.
Preparation of accounting documents for archiving.
Performing work on the formation, maintenance and storage accounting information.

Cashiers monitor the serviceability and proper operation of cash register machines, record meter readings, receive money from customers for goods, sell entrance tickets and coupons for services, prepare cash receipts at the end of the working day, draw up a cash report and hand over the proceeds to the accountant-cashier along with the cash report. Nowhere, never and in any way does he disclose information known to him about operations for storing valuables, their dispatch, transportation, security, alarm, as well as official orders for the cash register.

Cashiers have the right to make proposals for improving work related to the responsibilities provided for in the job description; demand from the management of the institution to provide assistance in the performance of their official duties and rights.

All operations carried out by budgetary institutions (financial authorities, treasury authorities) are documented with primary documents, the form and list of which are given in Appendix No. 2 to Instructions on Budget Accounting No. 148n. In this case, all used primary documents are divided into 2 groups.

The first group consists of 20 unified forms of primary documents of class 03 “Unified system of primary accounting documentation” of the All-Russian Classifier of Management Documentation (OKUD).

The second group is formed by 21 special forms of primary documents related to class 05 "Unified system of budgetary financial, accounting and reporting documentation" OKUD, with instructions for their use. Among them:

forms of documents related to the budgetary specifics of accounting for material assets;
forms of documents related to the budget specifics of accounting cash transactions and wages;
Other specific forms of documents.

The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. Documents used to formalize business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them.

The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion. Timely and high-quality execution of primary accounting documents, their transfer within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.

All primary documents received by the accounting department must be checked by accounting employees. Accounting processing of a document received by the organization's accounting department before recording data in accounting registers is carried out in three stages.

At the first stage, the document is checked on its merits. Such verification consists of establishing the legality of ongoing business transactions, the feasibility of their implementation and the interrelation of individual document indicators. Documents on transactions that contradict the current legislation and the established procedure for the acceptance, storage and expenditure of funds, inventory and other valuables are not accepted for accounting and are transferred to the chief accountant for decision-making. The chief accountant must notify the head of the organization about the illegality of the business transaction.

In practice, there are often cases of disagreement between the head of the organization and the chief accountant of the organization regarding the implementation of a particular business transaction. In case of disagreement, the primary accounting documents for such transactions can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of such transactions and the inclusion of data about them in accounting and reporting.

At the second stage, a formal check of the document is carried out for the presence mandatory details, which consists in establishing the correct use of the form of the established form, checking the completeness and correctness of filling out all necessary details document. The primary documents must contain the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution, their personal signatures and a transcript of the signatures.

At the third and final stage, the following is carried out:

grouping of documents- a document processing process in which documents are grouped into packs that are homogeneous in the economic content of the documents. The purpose of grouping documents is to prepare summary data on the movement of certain types of property and obligations of the organization for the reporting period;
arithmetic check, consisting in checking the arithmetic results of the results and the correctness of the reflection of the quantitative and cost indicators of the documents;
taxation, which consists in transferring natural and labor measures into a generalizing monetary measure. Taxation is carried out directly in the primary document by multiplying the corresponding quantity in physical meter by the price per unit;
Account assignment is the process of entering in an accounting document the correspondence of accounts for a business transaction carried out on the basis of this document.

Documents that have been verified and accepted for accounting are recommended to be marked with a mark that precludes their reuse and the formation of repeated accounting records. If primary documents are processed manually, the document is marked with the date of entry in accounting register, when processing a document using computer technology, the document is stamped with the stamp of the controller responsible for processing the document.

As for the presence of seals, in accordance with state standard“Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for paperwork” (GOST R6.30-2003), approved by the Decree of the State Standard of Russia dated March 03, 2003 No. 65-st, the seal certifies the authenticity of the signature of an official on documents provided for by special regulations certifying the rights of persons fixing facts related to with financial resources or on copies of documents.

Seals must also be present where it is provided for by the accounting policy of the enterprise (document flow schedule), current legislation, contract or agreement of the parties on an obligation (transaction).

For example, the presence of seals on acceptance certificates for completed work (services) is necessary if this is determined by the terms of the business contract (letter of the State Tax Inspectorate for Moscow dated February 10, 1995 No. 11-13/2072 “On primary documents for reflecting business transactions”) .

All documents attached to incoming and outgoing cash orders, as well as documents that served as the basis for calculating wages, in accordance with the Regulations on Document Flow, are subject to mandatory cancellation with a stamp or handwritten inscription “Received” or “Paid” indicating the date (day, month, of the year).

Unspecified corrections are not permitted in all source documents. If an error is made in the document, it is corrected in a proofreading way. When drawing up a document manually, the incorrect entry is crossed out with one line so that the corrected text can be read, the correct entry is made on top, which is indicated by the inscription “corrected” and confirmed by the signature of the persons who signed the document, indicating the date of correction. When drawing up a document using computer technology, if an error is discovered at the stage of drawing up the document, the document should be redone, but if the error is discovered later, the correction is made in a similar way.

Should be paid Special attention that making corrections to cash and bank primary accounting documents is not allowed. If an error is found in the document, you should write new document. Corrections to the cash book are allowed; corrections are made in a proofreading manner and must be certified by the cashier and the chief accountant of the organization.

Do not use a pencil for writing.

To control and streamline the processing of data on business transactions, consolidated accounting documents are compiled on the basis of primary accounting documents.

Primary and consolidated accounting documents can be compiled on paper and computer media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Primary accounting documents can be seized only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

To maintain budget accounting in institutions (financial authorities, treasury authorities), registers containing mandatory details and indicators (more than 50 positions in total) are used, which are given in Appendix No. 3 to Instruction No. 148n. Forms of budget accounting registers that take into account the specifics of the execution of the corresponding budget of the budget system of the Russian Federation, as well as the rules for their maintenance, are approved by the body organizing the execution of the corresponding budget of the budget system of the Russian Federation.

The data of the primary accounting documents verified and accepted for accounting are systematized by the dates of transactions (in chronological order) and reflected in a cumulative manner in the following budget accounting registers:

Journal of operations on the account "Cashier";
Journal of operations with non-cash funds;
Journal of transactions of settlements with accountable persons;
Journal of transactions of settlements with suppliers and contractors;
Journal of operations of settlements with debtors on income;
Journal of payroll transactions;
Journal of operations on the disposal and transfer of non-financial assets;
Journal for other operations;
Main book.

Entries in the transaction logs are made as transactions are performed, but no later than the next day after receipt of the primary accounting document, both on the basis of individual documents and on the basis of a group of similar documents. The correspondence of accounts in the transaction journal is recorded depending on the nature of the transactions on the debit of one account and the credit of another account.

The transaction journals are signed by the chief accountant and the accountant who compiled the transaction journal.

At the end of the month, account turnover data from the transaction journals is recorded in the General Ledger.

The treasury and financial authorities maintain a Journal for other transactions, data from which is recorded in the General Ledger daily.

When servicing the budgets of the budget system of the Russian Federation by the treasury authorities, accounting of transactions is kept in a separate General Ledger for each budget serviced in the corresponding accounts.

Correction of errors found in budget accounting registers is carried out in the following order:

An error for the reporting period that is discovered before the presentation of the balance sheet and does not require changing the data in the transaction journals is corrected by crossing out the incorrect amounts and text with a thin line so that the crossed-out can be read, and writing the corrected text and amount above the strikethrough. At the same time, in the budget accounting register in which the error is corrected, in the margins against the corresponding line signed by the chief accountant, the inscription “corrected” is made;
an erroneous entry discovered before the presentation of the balance sheet and requiring changes in the transaction journal, depending on its nature, is recorded using the “Red Reversal” method and an additional accounting entry on the last day of the reporting period;
An error detected in the budget accounting registers for the reporting period for which the financial statements have already been submitted in the prescribed manner is recorded using the “Red Reversal” method and an additional accounting entry with the date the error was discovered.

Additional accounting entries for correcting errors, as well as corrections using the “Red Reversal” method, are drawn up with a Certificate (f. 0504833), which makes reference to the number and date of the corrected transaction log, document, and the rationale for making the correction.

At the end of each reporting month, the primary accounting documents related to the relevant transaction journals must be selected in chronological order and bound together. With a small number of documents, binding can be done over several months into one folder (file). The cover should indicate: the name of the institution (treasury authority, financial authority); name and serial number of the folder (case); reporting period - year and month; initial and last numbers of transaction logs; number of sheets in the folder (case).

In the event of loss or destruction of primary accounting documents and budget accounting registers, the head of the institution appoints by order a commission to investigate the reasons for their loss or destruction.

If necessary, representatives of investigative authorities, security and state fire supervision are invited to participate in the work of the commission.

The results of the commission’s work are documented in an act approved by the head of the institution. A copy of the act is sent to a higher departmental institution (body).

Organizations are required to store primary accounting documents, accounting registers and financial statements for periods established in accordance with the rules for organizing state archival affairs, but not less than five years.

The working chart of accounts, other accounting policy documents, coding procedures, computer data processing programs (indicating the terms of their use) must be stored by the organization for at least five years after the year in which they were last used to prepare financial statements.

The head of the organization is responsible for organizing the storage of accounting documents, accounting registers and financial statements.

To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and valuation are checked and documented.

The inventory is carried out by an institution (treasury body, financial body) in accordance with the regulatory legal acts of the Ministry of Finance of the Russian Federation, which provides guidelines on the procedure for conducting an inventory of the property and financial obligations of the organization and recording its results.

The procedure and timing of the inventory are determined by the head of the organization, except for cases when the inventory is mandatory. Carrying out an inventory is mandatory:

when transferring property for rent, redemption, sale of the institution’s own property, as well as during the transformation of a state or municipal unitary enterprise;
before preparing annual financial statements;
when changing financially responsible persons;
when facts of theft, abuse or damage to property are revealed;
in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;
during reorganization or liquidation of the organization;
in other cases, provided for by law Russian Federation.

Discrepancies identified during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts in the following order:

surplus property is accounted for and the corresponding amount is credited to increase financing;
shortage of property and its damage within the limits of natural loss norms are attributed to the costs of production or circulation, in excess of the norms - to the account of the guilty persons. If the perpetrators are not identified or the court refuses to recover damages from them, then losses from the shortage of property and its damage are written off as a reduction in funding.

The list of forms of primary accounting documentation and budget accounting registers, indicating the mandatory details and indicators necessary for conducting an inventory in a budgetary institution, is given in Appendices 2 and 3 to the Instruction on Budget Accounting No. 148n.

Automation of budget accounting is based on a single interconnected technological process for processing primary accounting documents and reflecting transactions in the relevant sections of the Chart of Accounts for budget accounting.

In conditions of comprehensive automation of budget accounting in an institution, operations are formed in the databases of the software package used. When transferring budget accounting registers to paper media, it is allowed to differ in the output form of the document (machineogram) from approved form document, provided that the details and indicators of the output form of the document (machineogram) contain the corresponding details and indicators of the budget accounting registers provided for by Instruction No. 148n and the approving document of the relevant financial authority.

The requirements for software for automating accounting of budgetary institutions are as follows:

complies with the accounting requirements regulated by regulatory documents on accounting in budgetary institutions;
operational support of legislation;
a full-featured set of ready-made solutions for automating the main areas of budget accounting;
a single interconnected technological process for processing documentation for all sections of accounting with the preparation of a balance sheet;
work in a single information space;
unified document flow;
one-time data entry;
use of state classifiers;
data exchange with treasury systems;
data exchange with systems such as “Client-Bank”;
formation of accounting and tax reporting V in electronic format;
the ability to connect external reports, save any reporting information in the form of Excel files;
other.

Self-test questions:

What is budget accounting?
What are the main tasks of budget accounting?
What regulatory documents regulate the organization and maintenance of budget accounting?
List the basic requirements for maintaining budget accounting.
What is the "accrual method"?
What are the rights, duties and responsibilities of the head of a budgetary institution?
What are the rights and responsibilities of the chief accountant of a budgetary institution?
What groups of forms of primary accounting documents are used by budgetary institutions?
What are the requirements for the preparation of primary documents?
Describe the procedure for checking primary accounting documents in the accounting department.
Name the main types of budget accounting registers.
Describe the procedure for making corrections to primary accounting documents.
What is the procedure for correcting an error discovered before the presentation of the balance sheet and which does not require changing the data in the transaction journals?
What is the procedure for correcting an erroneous entry that is discovered before the balance sheet is submitted and requires changes in the journal entries?
How is an error detected in the budget accounting registers for the reporting period for which budget reporting has already been submitted in the prescribed manner corrected?
What is the procedure for conducting an inventory and recording its results?
What are the main requirements for automation of accounting of budgetary institutions?

INTRODUCTION

The transition taking place in Russia from the administrative economic system to market economy demanded a radical change in all economic legislation of the Russian Federation, tax legislation in the first place. In the previous system, almost the entire income of enterprises was withdrawn from the budget, leaving only a small part for the purpose of material incentives for workers and for scientific and technological development.

Currently, with the development of a market economy, new economic relations are penetrating into all spheres of economic activity, radically changing tax system, and at the same time laws, regulations, and normative acts. Joint stock, rental and joint ventures with the participation of legal entities and individuals. There are noticeable changes in the composition of funds and sources of financing for enterprises.

In the process of work, accountants have to use new techniques that allow them to reflect the introduction of special types of property and relationships between participants into economic circulation. Recently, due to the adoption of new regulatory documents, significant changes have occurred in the methodology for accounting for fixed assets, inventories, production costs, capital investments, financial results; the formation and accounting procedure has undergone changes authorized capital and other enterprise funds, distribution of profits, repayment of losses, rules of financing and lending. But, despite all the difficulties of keeping records at enterprises, all organizations located on the territory of the Russian Federation are required to maintain accounting records due to constantly changing legislation and taxes.

Accounting in budgetary organizations has its own specific features, stipulated by the legislation on the budget structure and the budget process, instructions on accounting in institutions and organizations on the budget, approved by order of the Ministry of Finance of the Russian Federation dated November 3, 1993 No. 122, other regulatory documents on accounting and reporting in budgetary organizations, their industry specifics. These features include:

organization of accounting in the context of budget classification items;

control over the implementation of cost estimates;

separation of cash and actual expenses in accounting;

Industry specific accounting features in public sector institutions (health care, education, science).

The specific features of accounting in budgetary organizations make it necessary to supplement the general accounting tasks with more specific ones, such as, for example, accurate execution of the approved budget, compliance with financial and budgetary discipline, mobilization of funds into the budget and identification of additional expenses. Using the example of the Pension Fund of Russia, the considered accounting in a budgetary institution.

1. GENERAL CHARACTERISTICS OF THE ORGANIZATION

The Office of the Pension Fund of the Russian Federation (a state institution) in the city of Novoshakhtinsk, Rostov Region, was created on 04/01/2001 in accordance with the Agreement between the Pension Fund of the Russian Federation and the Administration of the Rostov Region dated 04/11/2000 No. 902-0031-C by decision of the Board of the Pension Fund of the Russian Federation and operates in accordance with the Regulations, approved by Resolution of the Board of the Pension Fund of June 17, 2004 No. 71 p.

The PFR office in Novoshakhtinsk, Rostov region, has an independent balance sheet, bank accounts, a stamp with its name, legal address: 346918, Rostov region, Novoshakhtinsk, Lenin Avenue, 6.

The department is a territorial body of the Pension Fund.

The department in its activities is directly subordinate to the Branch of the Pension Fund of the Russian Federation ( government agency in the Rostov region of the Russian Federation). Federal laws, other regulatory legal acts of the Russian Federation, decisions of the Pension Fund of Russia Board, the Executive Directorate of the Pension Fund of Russia and the Branch, as well as these Regulations of the Pension Fund of the Russian Federation ensure:

timely establishment of labor pensions based on individual (personalized) registration data in the compulsory pension insurance system, state pensions, social benefits for the funeral of deceased pensioners who were not working on the day of death, in monthly cash payments for certain categories of citizens, additional monthly material support, others social payments, referred to the competence of the Pension Fund by law.

timely payment, including the organization of delivery of labor pensions, state pensions, social benefits for the burial of deceased pensioners who were not working on the day of death, monthly cash payments to certain categories of citizens, additional support (material), other social benefits within the competence of the Russian Federation by law ;

control over the validity of submitted documents for the establishment of labor pensions and state pensions, including preferential terms;

implementation of individual accounting in the compulsory pension insurance system in accordance with the requirements established by the legislation of the Russian Federation.

implementation of timely updating of individual personal accounts of insured persons in accordance with the requirements established by the legislation of the Russian Federation;

organization of work on issues related to the distribution between the legal successors of deceased insured persons of funds included in the special part of the individual personal account, as well as on issues of payment of funds pension savings legal successors of deceased insured persons;

introduction of a database of pension recipients;

introduction of accounting of insurance accounts of individuals who voluntarily entered into legal relations under mandatory pension insurance;

implementation of work on intended use funds for pension provision and for the implementation of government functions in the field of social policy, as well as other payments referred by the legislation of the Russian Federation to the competence of the PRF, and control over their use;

targeted and rational use of funds allocated for the payment of labor pensions, state pensions, social benefits for the burial of deceased pensioners who were working on the day of death, monthly cash payments certain categories citizens of the Russian Federation, additional monthly material support and other social payments referred by law to issues related to the distribution of funds accounted for in a special part of the individual personal account among the legal successors of deceased insured persons, as well as on issues of payment of pension savings to the legal successors of deceased insured persons;

maintaining a database of pension recipients;

accounting of funds received under compulsory pension insurance;

carrying out work on the targeted use of funds for pension provision and for the implementation of government functions in the field of social policy, as well as other payments referred to by the legislation of the Russian Federation within the competence of the Pension Fund, and monitoring their use;

economic analysis and forecast of the fulfillment of the indicators for income and expenses for the payment of pensions, benefits and other social benefits reported by the Pension Fund of the Russian Federation;

targeted and rational use of funds allocated for the payment of labor pensions, state pensions, social benefits for the burial of deceased pensioners who were not working on the day of death.

Composition of the accounting organizational structure:

Chief accountant - head of the Department of Accounting for Receipts and Expenditures of Funds (UPRS);

Leading specialist-expert of UPRS;

Specialist - UPRS expert.

DESCRIPTION OF THE ACCOUNTING POLICIES APPLIED IN THE ORGANIZATION

Organizations, in accordance with accounting legislation, independently develop their accounting policies, guided by this legislation and regulations governing accounting, taking into account other regulations of the Russian Federation.

The purpose of an enterprise's accounting policy is to ensure that users of accounting information can objectively judge the state of affairs at the enterprise.

The accounting policy of an organization is understood as the set of accounting methods adopted by the organization - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

The accounting policy of an organization for accounting purposes must be formed by the chief accountant of the organization in the form of a separate document approved by order or directive of the head of the organization.

The accounting policy is important document, which should disclose all the features of accounting in the organization.

The accounting policy adopted by the organization must be applied from January 1 of the year following the year of approval of the order or instruction on the organization's accounting policy. The accounting policy for the execution of the budget of the Office of the Pension Fund of the Russian Federation in Novoshakhtinsk, Rostov Region (hereinafter referred to as UPFR in Novoshakhtinsk) establishes unity general principles budget execution, organization and functioning of the budget system of the Pension Fund of the Russian Federation, determines the procedure and methods for maintaining budget accounting and drawing up budget reporting on the execution of the budget of the Pension Fund of the Russian Federation (hereinafter referred to as the Accounting Policy).

This Accounting Policy regulates the legal relations that arise between the subjects of budget legal relations in the process of executing the budget of the Pension Fund of the Russian Federation in Novoshakhtinsk, monitoring their execution, carrying out budget accounting, drawing up, reviewing and submitting budget reports.

The transition to the use of forms of primary (consolidated primary) accounting documents, budget accounting registers specified in the appendices to this Accounting Policy for the execution of the budget of the Pension Fund of the Russian Federation shall be carried out as the organizational and technical readiness of the relevant software complexes.”;

Regulatory legal acts regulating budget legal relations of the UPFR in Novoshakhtinsk by level legal regulation: first level: codes of the Russian Federation, federal laws, decrees of the President of the Russian Federation; second level: regulatory legal acts of the Government of the Russian Federation; third level: regulatory legal acts of federal executive authorities; fourth level: regulatory legal acts of the Pension Fund of Russia (decrees, orders) regulating budgetary legal relations, adopted within its competence in accordance with the Budget Code of the Russian Federation and this Accounting Policy; fifth level: legal acts of the Pension Fund of the Russian Federation, territorial bodies of the Pension Fund of the Russian Federation and the Information Center for Personalized Accounting (hereinafter - ICPA) (orders) regulating budgetary legal relations, adopted within their competence in accordance with the Budget Code of the Russian Federation and this Accounting Policy.

Regulatory legal acts of the fourth level cannot contradict regulatory legal acts of the first, second and third levels. Regulatory legal acts of the fifth level cannot contradict regulatory legal acts of the first, second, third and fourth levels.

The accounting policy was developed in accordance with regulatory legal acts that establish the unity of the general principles of budget execution, organization and functioning of the PFR budget system, regulating the legal relations specified in clause 1 of section I of this Accounting Policy:

Budget Code of the Russian Federation No. 145-FZ dated July 31, 1998, adopted by the State Duma on July 17, 1998 (hereinafter referred to as the Budget Code), and federal laws adopted in accordance with it on the budget of the Pension Fund of the Russian Federation for the corresponding financial year and planning period;

Civil Code of the Russian Federation, part I of November 30, 1994 No. 51-FZ, adopted by the State Duma on October 21, 1994 (hereinafter - the Civil Code, part I);

Civil Code of the Russian Federation Part II of 26.01.1996 No. 14-FZ, adopted by the State Duma on 22.12.1995 (hereinafter referred to as the Civil Code, Part II); Civil Code of the Russian Federation, Part III of 26.11.2001 No. 146-FZ, adopted by the State Duma on 01.11. 2001 (hereinafter referred to as the Civil Code Part III);

Civil Code of the Russian Federation, Part IV of December 18, 2006 No. 230-FZ, adopted by the State Duma on November 24, 2006 (hereinafter referred to as the Civil Code, Part IV);

Tax Code of the Russian Federation, Part I of July 31, 1998 No. 146-FZ, adopted by the State Duma on July 16, 1998 (hereinafter referred to as the Tax Code, Part I);

Tax Code of the Russian Federation Part II dated August 5, 2000 No. 117-FZ, adopted by the State Duma on July 19, 2000 (hereinafter referred to as the Tax Code Part II);

Labor Code of the Russian Federation No. 197-FZ dated December 30, 2001, adopted by the State Duma on December 21, 2001 (hereinafter referred to as the Labor Code);

Federal Law of November 21, 1996 No. 129-FZ “On Accounting”;

order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, state academies sciences, state (municipal) institutions and Instructions for its use”;

Order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n “On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application”;

Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n “On approval of the Instructions on the procedure for compiling and submitting annual, quarterly and monthly reporting on the execution of budgets of the budget system of the Russian Federation";

Order of the Ministry of Finance of the Russian Federation dated December 21, 2011 No. 180n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation”;

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their use";

Order of the Ministry of Finance of the Russian Federation dated September 5, 2008 No. 92n “On approval of the Procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between the budgets of the budget system of the Russian Federation”;

Order of the Federal Treasury dated October 7, 2008 No. 7n “On the procedure for opening and maintaining personal accounts by the Federal Treasury and its territorial bodies”;

Order of the Federal Treasury dated October 10, 2008 No. 8n “On the procedure cash service execution of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by federal treasury bodies of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities in the execution of the corresponding budgets.”

Concepts and terms used in this Accounting Policy.

The following concepts and terms are used in this Accounting Policy:

budget - a form of formation and expenditure of funds intended for financial support of the tasks and functions of the UPFR in Novoshakhtinsk;

Budget revenues - funds received by the budget, with the exception of funds that, in accordance with the Budget Code, are sources of financing the budget deficit;

Budget expenditures - funds paid from the budget, with the exception of funds that, in accordance with the Budget Code, are sources of financing the budget deficit;

budget process - the activities of government bodies and participants in the budget process regulated by the legislation of the Russian Federation in the preparation and consideration of draft budgets, approval and execution of budgets, control over their execution, implementation of budget accounting, preparation, consideration and approval of budget reporting;

participants in the budget process - legislative (representative) body of state power; executive bodies of state power; Central Bank of the Russian Federation; state financial control bodies; Pension Fund, territorial bodies of the Pension Fund and ITsPU (in terms of performing the functions of a financial authority, the main manager (manager) of budget funds, the main administrator (administrator) of budget revenues, the main administrator (administrator) of sources of financing the budget deficit, the recipient of budget funds).

budgetary allocations - the maximum amount of funds provided for in the relevant financial year to fulfill budget obligations;

expenditure obligations - stipulated by law, other regulatory legal act, treaty or agreement, the obligation of a public legal entity (PFR) to provide an individual or legal entity, other public legal entity, subject of international law with funds from the budget of the PFR;

budget obligations - expenditure obligations of the UPFR in Novoshakhtinsk, subject to fulfillment in the corresponding financial year;

monetary obligations - the obligation of the recipient of budget funds to pay to the budget, individual and legal entity at the expense of budget funds certain funds in accordance with the fulfilled conditions of a civil transaction concluded within the framework of its budget powers, or in accordance with the provisions of the law, other legal act, the terms of the contract or agreement;

single budget account - an account opened with a credit institution to record budget funds and carry out operations on cash receipts to the budget and cash payments from the budget;

financial bodies - the Pension Fund of Russia and its territorial bodies (OPFR), which draw up the budget of the Pension Fund of the Russian Federation and organize its execution;

the main manager of budgetary funds is the management body of the state extra-budgetary fund, indicated in the departmental structure of budget expenditures, which has the right to distribute budget allocations and limits of budgetary obligations between subordinate managers and recipients of budgetary funds;

the main manager of budgetary funds as a recipient of budgetary funds is the management body of a state extra-budgetary fund, which is under the authority of the main manager of budgetary funds, which has the right to accept and fulfill budgetary obligations at the expense of Pension Fund funds;

manager of budget funds - a territorial body of the Pension Fund of the Russian Federation, which has the right to distribute budget allocations and limits of budget obligations between subordinate recipients of budget funds;

manager of budgetary funds as a recipient of budgetary funds - a territorial body of the Pension Fund of the Russian Federation, under the jurisdiction of the manager of budgetary funds, which has the right to accept and fulfill budget obligations at the expense of the Pension Fund of Russia;

recipient of budget funds - the Pension Fund, territorial bodies of the Pension Fund, ITsPU, which are under the authority of the main manager (manager) of budget funds, having the right to accept and fulfill budget obligations at the expense of the Pension Fund budget;

budget estimate - a document establishing, in accordance with the classification of PFR budget expenditures, the limits of budget obligations of a government institution;

limit of budget obligations - the volume of rights in monetary terms to the acceptance by the recipient of budget funds, the main manager (manager) of budget funds as a recipient of budget funds of budget obligations and (or) their execution in the current financial year (current financial year and planning period);

current financial year - the year in which the budget is executed, the draft budget is drawn up and considered for the next financial year (the next financial year and planning period);

next financial year - the year following the current financial year;

planning period - two financial years following the next financial year;

claimant - a citizen or organization in whose favor or in the interests of which the issue was issued executive document;

provider - an organization or institution involved in the delivery of pensions, benefits and other social payments, with which the territorial bodies of the Pension Fund of the Russian Federation have concluded an appropriate agreement;

current non-payment - these are the amounts of non-payment that were formed in the previous (current) month (months) for this organization engaged in the delivery of pensions, and in the current month will be sent for payment and included in the delivery documents for the same organization engaged in the delivery of pensions;

non-payment of suspended payments - the amounts of non-payment that will not be included in the delivery documents of the next reporting month in connection with the suspension of the payment of pensions in accordance with paragraph 1 of Article 21 of the Federal Law of December 17, 2001 No. 173-FZ "On labor pensions in the Russian Federation", as well as in connection with the technological suspension of payment (in cases where information is provided by organizations postal service about the death of pensioners, etc.);

non-payment resumed from suspended payments are amounts of non-payment, the payment of which was suspended in accordance with paragraph 1 of Article 21 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”, as well as in connection with the technological suspension of payment (in cases of provision of information by postal organizations about the death of pensioners, etc.) and further resumed in accordance with paragraph 2 of Article 21 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”;

other non-payment - these are amounts of non-payment that were generated in the previous month by another organization engaged in the delivery of pensions, and in the current month will be sent for payment and included in the delivery documents of this organization engaged in the delivery of pensions, in such cases as:

change of place of residence of a pensioner (moving to another area, region, outside the Russian Federation (except for CIS countries), etc.);

a pensioner choosing a different delivery method or changing the organization involved in delivering pensions without changing the delivery method;

non-payment of terminated payments - amounts of non-payment that will not be included in the delivery documents of the next reporting month in connection with the termination of payment of pensions in accordance with subparagraph 1, 3 paragraph 1 of Article 22 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” (except for cases of expiration of the period for recognizing a person as disabled).

The functions of participants in the budget process of the Pension Fund of the Russian Federation are presented in Appendix 1 to this Accounting Policy.

The procedure for organizing budget accounting for participants in the PFR budget process. “In the conditions of interaction with the bank through electronic document management and in the presence of a significant number of payment orders, participants in the budget process use the Register of payment documents for the account in the form in accordance with Appendix 5 to this Accounting Policy in order to:

authorization of payments, payment of monetary obligations made from personal accounts of territorial bodies of the Pension Fund of the Russian Federation with the symbol “01”, “02”, “03”, “05” in 15-16 digits of personal account numbers. In this case, the Register of payment documents for the account is signed by the head and chief accountant of the territorial body of the Pension Fund of Russia and certified with a seal. (For the purpose of authorizing payments made from the single budget account of the Pension Fund of Russia, the Executive Directorate of the Pension Fund of the Russian Federation applies the Statement for the transfer of funds to organizations in the form in accordance with Appendix 6 to this Accounting Policy.);

confirmation of the bank’s operations to transfer (deposit) funds from the account (to the account) of the Pension Fund of Russia (territorial body of the Pension Fund of the Russian Federation). In this case, the Register of payment documents for the account is signed by the contractor who processes the information received from the bank in electronic form.

The register of payment documents for the account is attached to the bank statement as a primary document, replacing payment orders.”

Reflection of transactions when maintaining budget accounting by participants in the budget process is carried out in accordance with the working chart of accounts of budget accounting, developed and approved in accordance with the standards:

the adopted federal law on the budget of the Pension Fund of the Russian Federation for the current financial year and planning period;

Instructions on the procedure for applying the budget classification of the Russian Federation of the Ministry of Finance of the Russian Federation;

Order of the Ministry of Finance of the Russian Federation 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";

Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application.”

The working chart of accounts for budget accounting is developed and approved according to the following structure: the structure of the working chart of accounts, containing a list of accounts that have in 1-17 digits an indication of the income code (KDB), the expense code (KRB) and the code of sources of financing the budget deficit (CIF); structure of income codes according to the classification of budget income (KDB) in accordance with the federal law on the budget of the Pension Fund of the Russian Federation for the corresponding financial year and for the planning period; structure of expense codes according to the classification of budget expenses (CRB) in accordance with the federal law on the budget of the Pension Fund of the Russian Federation for the corresponding financial year and for the planning period; structure of codes for sources of financing the budget deficit of the Pension Fund of Russia (CIF), containing codes for changes in fund balances in accounts for accounting for budget funds and codes for sources of financing the budget deficit in accordance with the federal law on the budget of the Pension Fund of the Russian Federation for the corresponding financial year; the code of the type of financial security is reflected in the 18th digit of the account number of the working chart of accounts; the synthetic account code of the Unified Chart of Accounts is reflected in 19-23 digits of the account number of the working chart of accounts; the general government sector operations classification code (KOSGU) is reflected in 24-26 digits of the account number of the working chart of accounts.

When approving the working chart of accounts in the 18th category, the budget accounting account numbers are applied following codes types of financial support:

“1” - activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budget activities);

"3" - funds in temporary disposal.

When registering business transactions, unified forms of primary accounting documents are used, approved by the relevant regulations of the Federal State Statistics Service and orders of the Ministry of Finance of the Russian Federation.

When registering business transactions for which standard forms of primary accounting documents are not provided, as well as when preparing internal accounting reports, forms of primary documents and forms are used internal reporting, developed and executed in accordance with the requirements of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. The forms of primary documents are approved by regulatory legal acts of the fourth and fifth levels.

At the end of the current financial year, the indicators (balances) on the corresponding analytical accounts for accounting for budgetary allocations, limits on budgetary obligations and approved budget (planned) assignments for income (receipts), expenses (payments) of the current financial year are not transferred to the next year.

Indicators (balances) for the corresponding analytical accounts for authorizing expenses, generated in the reporting financial year for the first, second years following the current (next) financial year (hereinafter referred to as indicators for authorization), are subject to transfer to the analytical accounts for authorizing expenses.

The transfer of authorization indicators is carried out on the first working day of the current year.

In order to maintain budget accounting and prepare accounting (financial) statements on its basis, the UPFR in Novoshakhtinsk uses the software packages “Budget Execution and Budget Accounting of the Pension Fund of the Russian Federation”, “Accounting for Budgetary Institutions”, “Code of Reports”, “Salaries” and personnel" based on standard software on the 1C: Enterprise 8.0 platform.

cash accounting cost wages

3 PREPARATION OF ACCOUNTING DOCUMENTS FOR BUSINESS OPERATIONS AND CALCULATIONS FOR THE REPORTING PERIOD

Accounting for fixed assets and intangible assets.

The useful life of fixed assets and intangible assets is determined when they are put into operation in accordance with the maximum useful lives of property established for the first nine depreciation groups of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 .

The useful lives of fixed assets that are not specified in this classification are established by the commission of the Pension Fund of Russia branch in accordance with technical conditions, recommendations of manufacturing organizations, etc. In cases where there is no information in the legislation of the Russian Federation and in the documents of the manufacturer (manufacturer), based on the decision of the UPFR commission in Novoshakhtinsk on the receipt and disposal of property.

Depreciation of fixed assets included in the tenth depreciation group of the specified Classification is calculated in accordance with the useful life of the property, calculated in accordance with the Annual depreciation rates for fixed assets of institutions and organizations on the state budget. Accounting for objects of fixed assets in operation worth up to 3,000 rubles inclusive, with the exception of objects of the library fund, as well as objects not movable property, is maintained on off-balance sheet account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation.” Acceptance of fixed assets for accounting is carried out on the basis of primary documents confirming the commissioning of the object at the book value of the object.

The disposal of fixed assets is reflected on the basis of the decision of the commission on receipt and disposal of assets, drawn up in the Act on the write-off of fixed assets (except for cars). Vehicle) (form code according to OKUD 0306003); Act on write-off of groups of fixed assets (except vehicles) (form code according to OKUD 0306033); Act on acceptance and transfer of fixed assets (except for buildings, structures) (form code according to OKUD 0306001); Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (form code according to OKUD 0306031).

Analytical accounting is carried out in the Card of quantitative and total accounting of material assets by name, quantity, amount and financially responsible persons.

Depreciation of fixed assets acquired from January 1, 2012, included in the tenth depreciation group of the specified Classification, is carried out in accordance with the useful life of the property, calculated on the basis of uniform depreciation rates for the complete restoration of fixed assets National economy USSR, approved by Resolution of the Council of Ministers of the USSR dated October 22, 1990 No. 1072. New depreciation rules are not subject to application to fixed assets used before the above date. The useful life of fixed assets does not change, and already accrued depreciation is not adjusted.

The registration of newly received fixed assets and intangible assets, internal movement and disposal of non-financial assets is carried out by a permanent commission in accordance with the Procedure for registering the receipt and disposal of fixed assets, approved by order of the Pension Fund of the Russian Federation Board dated September 5, 2006 No. 164r.

Write-off federal property, assigned to the right of operational management for the UPFR in Novoshakhtinsk, with the exception of real estate, is carried out in accordance with the resolution of the Board of the Pension Fund of April 15, 2011 No. 104p “On approval of the Procedure for writing off federal property assigned to the right of operational management by the Pension Fund of the Russian Federation and its territorial bodies, with the exception of real estate and especially valuable movable property.”

The approval of documents on the transfer and disposal of fixed assets and intangible assets is carried out in accordance with the Resolution of the Pension Fund of the Russian Federation of August 27, 2007 No. 205p “On approval of the Regulations on the procedure for approval with the Pension Fund of acts on the write-off of fixed assets and intangible assets that are on the balance sheet of the territorial bodies of the Pension Fund and ICPU".

The regulations on the Commission and its composition are approved by:

to the UPFR in Novoshakhtinsk - by order of the UPFR.

In order to prepare a decision on the write-off of federal property, the Commission:

inspects property subject to write-off, taking into account the data contained in accounting, technical and other documentation;

makes a decision on the feasibility (suitability) of further use of the property, the possibility and effectiveness of its restoration, the possibility of using individual components, parts, structures and materials of such property; establishes the reasons for the write-off of property (moral and physical wear and tear, violation of maintenance and (or) operating conditions, accidents, natural disasters and other emergency situations, other reasons that led to the need to write off property);

prepares an act on the write-off of property depending on the type of property being written off in the form established by Resolution of the State Committee of the Russian Federation on Statistics dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets.”

The commission evaluates the material assets received from the write-off of a fixed asset and controls their transfer to the warehouse.

Costs associated with the maintenance of an unfinished capital construction project (security of the site, power supply to the security post and external lighting of the site, etc.) for the period of suspension of construction due to termination government contract with the contractor, as well as the costs of mothballing an unfinished capital construction facility are subject to inclusion in the capital investments that form the initial cost of the facility.

Acceptance of Networks (LAN, KSPD, OPS, SCS, etc.) for budget accounting is carried out in the following order:

when concluding a government contract with the Contractor, the subject of which is the “creation of a Network”, the cost of such a Network, including all costs associated with its creation, including the cost of active equipment, consumables (boxes, wires, sockets, etc.) and price installation work, is subject to accounting as a separate fixed asset item;

when concluding a government contract with the Contractor, the subject of which is “purchase of equipment for creating a Network and performing installation work,” such a Network is subject to accounting in the form of its individual elements (equipment), which are separate objects of fixed assets, taking into account the costs of installing the equipment.

In this case, the cost of installation work (with the exception of equipment installation work), as well as the cost of consumables (boxes, wires, sockets, etc.) must be charged as expenses and reflected in budget accounting as the debit of account 1 401 20 226 “Expenses for other works, services";

when concluding a government contract with the Contractor, the subject of which is “performing installation work” using the Contractor’s consumables (cables, patch panels, patch cords, wall boxes, etc.), the cost of these installation works must be charged to expenses with reflected in budget accounting in the debit of account 1,401 20,226 “Expenses for other work, services.”

Revaluation of fixed assets is carried out within the time frame and in the manner established by the Government of the Russian Federation.

To organize accounting and ensure control over the safety of fixed assets, each fixed asset object (except for objects costing up to 3,000 rubles inclusive per unit) is assigned a unique serial inventory number, which consists of 15 characters in accordance with the Structure of code designations assigned to inventory numbers of fixed asset objects according to Appendix 20 to this Accounting Policy.

Inventory cards for recording fixed assets (form code according to OKUD 0504031) and inventory cards group accounting of fixed assets (form code according to OKUD 0504032), signed by the chief accountant and the executor using an electronic signature, are stored in archival electronic files, protected from unauthorized access by third parties, for the periods prescribed by the rules for organizing state archival affairs.

Materials accounting.

Material reserves are part of the property used in the activities of the Pension Fund of the Russian Federation.

Equipment requiring installation is equipment that can be put into operation only after assembling its parts and attaching them to the foundation or supports of a building and structure, as well as sets of spare parts for such equipment.

The total difference is the difference between the ruble estimate of the payment actually made, expressed in foreign currency (conventional units), accounts payable for payment of inventories, calculated at the official or other agreed rate on the date of its acceptance for accounting, the ruble estimate of these accounts payable, calculated at the official or other agreed rate on the date of its repayment.

Current market value is the amount of money that can be received as a result of the sale of these assets on the date of acceptance for budget accounting.

Fuel and lubricants - fuels and lubricants.

Central Bank of the Russian Federation - Central Bank of the Russian Federation.

PFR institutions - PFR Executive Directorate, PFR Branches, PFR Offices, PFR Divisions.

The materials flow process consists of three main stages: materials receipt, materials consumption, materials disposal.

The following are taken into account as part of material inventories:

items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;

special clothing, special shoes, uniforms, work coats, other soft equipment;

household equipment and material supplies (office supplies) that are used daily in the activities of the Department, the service life is not indicated in the instructions, and the actual service life does not exceed 12 months due to frequent use and low quality of manufacturing of the items;

To provide rational use funds allocated for the acquisition of fixed assets and inventories, purchases should be made in accordance with submitted applications;

Responsible persons of each structural unit draw up an application for receipt of fixed assets and inventories. Applications are submitted to a GUPRS specialist, on the basis of which the main application for purchase is made.

Valuation and write-off of inventories is carried out at the cost of each unit. Household materials for current needs and office supplies are written off as expenses if the specified supplies are purchased and simultaneously issued for current needs, based on the Statement of Issue of Material Assets for the Needs of the Institution (form code according to OKUD 0504210).

Materials received by the organization (purchased for a fee or under an exchange agreement, received free of charge or as a contribution to the authorized capital, manufactured in the organization itself, received as a result of the liquidation of fixed assets, etc.), as a rule, are sent to the organization’s warehouse. Release them directly to production or to economic needs, passing the warehouse, was not found.

Material reports with the attachment of all primary documents are submitted to the accounting service of the organization within the established time frame. The list of warehouses (storerooms) where monthly material reports are compiled, the form of the report, the procedure for its preparation, presentation and verification are determined by the decision of the head of the organization upon the recommendation of the chief accountant.

Analytical accounting of material inventories is carried out by types of inventories, item numbers, storage locations and financially responsible persons. The unit of inventory accounting is the item number.

Write-off (issue) of inventories is carried out at the average actual cost. The assessment of material inventories at the average actual cost is carried out for each type of inventory by dividing the total actual cost of the type of inventory by their quantity, consisting respectively of the average actual cost and the amount of balance at the beginning of the month, and the inventory received during the current month on the date of write-off (release). The write-off of consumed fuels and lubricants is carried out in budget accounting on the basis of primary documents. A report on the use of fuels and lubricants in the form in accordance with Appendix 21 to this Accounting Policy is used to analyze the efficiency of using material reserves.

After receiving the material reserves, the acts together with the documents: consignment note, invoices are sent to the accounting department to account for the movement of material assets. Material inventories are accepted for accounting at actual cost, taking into account the amounts of value added tax presented to the institution by suppliers and contractors. Reflection in the accounting of transactions on write-off of the institution's material reserves is carried out in the registers of analytical accounting of material reserves.

The list of issuance of material assets for the needs of the institution is used to formalize the issuance of material assets for operation for economic purposes, as well as fixed assets worth up to 3,000 rubles per unit. The statement is approved by the head of the institution and serves as the basis for writing off material assets (office supplies, detergents and cleaning products) and fixed assets worth up to 3,000 rubles per unit in the prescribed manner from the institution’s balance sheet. Analytical accounting of material inventories and food products is carried out on Cards for quantitative and total accounting of material assets. The financially responsible person keeps records in the card for recording material assets by name, grade and quantity. The card is opened for a month. It indicates the balance of inventories at the end and beginning of the month.

Accounting for material assets paid for centrally and shipped to institutions (consignees) under a centralized procurement agreement is maintained by the customer (institution authorized to centrally conclude public procurement) in off-balance sheet account 05 “Tangible assets paid for centralized procurement.

When the customer receives confirmation from the institution (consignee) that the specified material assets are reflected in the accounting, their value is written off from the off-balance sheet account.

Analytical accounting of the account is maintained in the Book of Accounting for Material Assets Paid in a Centralized Order, for each institution (consignee) and type of material assets. Every month, in the inventory turnover sheet, turnover is calculated and balances at the end of the month are displayed. During the month, data from all primary documents is collected in the turnover sheet and quantitative and total analytical accounting of goods. After the end of the month, the financially responsible person and the accountant are reconciled between their turnover sheets.

The actual cost of inventories purchased for a fee is recognized as follows:

amounts paid in accordance with the agreement to the supplier, including value added tax (except for their acquisition from funds from business and other income-generating activities);

amounts paid to organizations for information and consulting services related to the acquisition of material assets;

customs duties and other payments related to the acquisition of inventories;

remunerations paid to the intermediary organization through which the inventories were purchased in accordance with the terms of the contract;

amounts paid for the procurement and delivery (transportation services) of inventories to the place of their use, including delivery insurance;

other payments directly related to the acquisition of inventories.

The actual cost of inventories is determined (decreased or increased) taking into account the amount differences that arise before the acceptance of inventories for budget accounting in cases where payment is made in the currency of the Russian Federation in an amount equivalent to the amount in foreign currency (conventional monetary units).

The actual cost of inventories during their manufacture by the Pension Fund of Russia itself is determined based on the costs associated with the manufacture of these assets.

The actual value of inventories received by the Pension Fund of Russia free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on the current market value on the date of acceptance for budget accounting, as well as the amounts paid by the institution for the delivery of inventories and bringing them into condition, usable.

The current market value of material inventories is determined based on data from the media (INTERNET, newspapers, advertising catalogues) and statistical bodies. Documents that justify the selected market value of inventories are attached to the primary receipt documents.

Material reserves that do not belong to the PFR institution, but are in its use or disposal in accordance with the terms of the agreement, are taken into account in the amount of the value stipulated in the agreement.

The assessment of inventories, the cost of which upon acquisition is determined in foreign currency, is made in the currency of the Russian Federation by recalculating the amount in foreign currency at the exchange rate of the Central Bank of the Russian Federation effective on the date of acceptance of inventories for budget accounting.

Accounting for labor and wages.

When making settlements with individuals for wages and other payments, the following forms of primary accounting documents and registers are used: tax accounting:

Statement of wage accruals in the form in accordance with Appendix 22 to this Accounting Policy;

Pay slip in the form in accordance with Appendix 23 to this Accounting Policy;

Tax accounting register for personal income tax in the form in accordance with Appendix 24 to this Accounting Policy.

In budgetary institutions, the rules for calculating wages and additional payments are regulated by labor legislation, as well as industry and departmental instructions.

Labor relations are relationships based on an agreement between an employee and an employer on the employee’s personal performance of a labor function for payment, the employee’s subordination to internal labor regulations while the employer provides working conditions provided for by labor legislation, collective agreement, agreements, employment contracts.

The enterprise independently, but in accordance with the law, establishes staffing, forms and systems of remuneration, bonuses.

Obligations for remuneration are considered accepted with the issuance of orders for employment, the establishment of allowances and additional payments, the conclusion of employment contracts, the provision of time sheets and other documents on the basis of which wages are calculated.

In budget accounting, payroll and the acceptance of monetary obligations for wages occur simultaneously.

Primary accounting documents for keeping records of settlements with personnel for wages include:

Timesheet for recording the use of working time and calculation of wages (f. 0504421)

Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases (f. 0504425);

Statement for issuing money from the cash register to accountable persons (f. 0504501);

Payroll statement (f. 0504401);

Payroll (f. 0504403).

The timesheet for the use of working time and calculation of wages (f. 0504421) is maintained monthly by persons appointed by order of the head of the Pension Fund of Russia institution. At the end of the month, the number of days (hours) worked is determined from the timesheet and their payment is calculated.

Entries in the Timesheet and exclusion of employees from the Timesheet are made on the basis of personnel records documents: orders for hiring, transfer, dismissal. Only cases of deviations are recorded in the report card. In the upper half of the line, for each employee who had deviations from the normal use of working time, hours of deviations are recorded, and in the lower half - symbols of deviations.

The Timesheet determines the total number of days (hours) of attendance, days (hours) of absences, as well as the number of hours by type of overtime (substitution, work on holidays, night hours and other types of payment) and recording them in the appropriate columns.

The completed Timesheet and other documents, executed with the appropriate signatures, are submitted to the accounting department within the established time limits for settlements. The timesheet approved by the head of the institution is used to compile the Settlement payroll.

A note-calculation on the calculation of average earnings when granting leave, dismissal and other cases (f. 0504425) is used to calculate average earnings when determining the amount of payment for vacation, compensation upon dismissal and other cases in accordance with current legislation.

The working fields of the Calculation Note provide for the calculation of average earnings for a billing period of 12 months. The data is filled in on the basis of the Certificate Card (f. 0504417), taking into account the provisions established by labor legislation. The number and date of the Calculation Note must correspond to the number and date of the order for the upcoming vacation or dismissal.

The payroll sheet (f. 0504401) is used to reflect the calculation of wages and payments due to employees in the final payment, as well as taxes and other amounts withheld from wages. For correct management In settlements with personnel regarding wages, the following documents must be submitted to the accounting department:

certificate of incapacity for work;

a certificate from the registry office about the birth of a child;

employee statement;

a certificate from the second parent’s place of work or a copy of his work record book if he is not currently working;

death certificate;

application for child care until he reaches the age of 1.5 years;

a copy of the child's birth certificate;

order of appointment monthly benefits per child;

application for grant tax deduction for personal income tax with the attachment of certificates about children’s full-time education at universities, about the presence of dependents, about the right to additional benefits;

writs of execution;

applications for the transfer of income amounts to bank accounts.

In accounting, on the basis of primary documents for recording the output of piece workers, time sheets and other calculations, the amount of wages for hours worked, as well as for unworked but payable hours, bonuses, benefits, is determined, after which a payroll is drawn up. IN this document Separately for each employee, the last name, first name, patronymic, personnel number, salary, rank, the amount of payment accruals separately by type of payment, production deductions, and the amount to be paid are indicated. Data payslip are transferred to the payment account, according to which the salary is issued.

Data for each employee payroll are simultaneously entered into the personal account, it is a certificate for calculating pensions, benefits, calculating average earnings for calculating vacation pay, paying sick leave, paying compensation upon dismissal. Wages are paid weekly, twice a month, monthly - according to the procedure established by the enterprise.

The amount of charges is made in accordance with regulations. Basic wages are calculated in accordance with piece rates, tariff rates, and salaries. Additional payments due to deviations from normal working conditions, for night work, etc. are also taken into account.

When calculating average earnings for vacation pay and compensation for unused vacation, all types of remuneration for which accrual are taken into account insurance premiums regardless of the systematic nature of their payment: production bonuses, additional payments for overtime and for night work, while bonuses and other bonuses of an incentive nature are included when calculating average earnings at the time of their actual accrual.

The wage fund is the total amount of funds in cash and in kind distributed among the organization's employees for their work. The wage fund includes all accrued amounts of wages, regardless of the source of financing.

Production accounting and costing

Accounting for production costs is one of the most important functions of accounting. Information about production costs is needed by the head of an enterprise and its divisions, as well as its participants (founders) to develop an enterprise management policy in order to reduce costs and increase profitability.

Information on production costs can be used in the following areas: forecasting, i.e. identifying trends in production costs in the past in order to assess future cost behavior; planning (making decisions to discontinue the production of certain types of products and to introduce new types into production, calculating the efficiency of using new technologies, etc.); determining the cost of production; identifying discrepancies between planned and actual costs; analysis, i.e. study of cost behavior, identification of factors that influenced the cost value, identification of cost reduction reserves; control and regulation, i.e. assessment of performance results for the purpose of making management decisions production process.

Cost of production - expressed in in cash costs of its production and sale. In a market economy, the cost of production is the most important indicator production and economic activities of enterprises. The calculation of this indicator is necessary to determine the profitability of production and certain types of products, carry out internal cost accounting, identify reserves for reducing production costs, determine product prices, and calculate economic efficiency introduction of new equipment, technology, organizational and technical measures, justification of the decision to produce new types of products and discontinuation of obsolete ones.

The main tasks of accounting for production costs are accounting for the volume, range and quality of products produced, work performed and services provided, accounting for actual costs of production and monitoring the use of raw materials, material, labor and other resources, compliance with established cost estimates for production maintenance and management, calculating the cost of production, identifying the results of the activities of structural divisions, identifying reserves for reducing the cost of production.

Great importance for proper organization of accounting production costs has their scientifically based classification. Depending on what characteristics the costs are grouped.

They can be recognized: the main costs are those directly related to the production process: raw materials and basic materials, auxiliary materials and other costs, except for general production and general expenses.

Overhead costs arise in connection with the organization, maintenance and management of production. They consist of general production and general business expenses. Single-element costs are those that consist of one element - wages, depreciation, etc. Complex costs are those that consist of several elements. Direct costs are associated with the production of a certain type of product and can be directly and directly attributed to the cost: raw materials and basic materials, losses from defects and some others. Indirect costs cannot be attributed directly to the cost of individual types of products and are distributed conditionally: general production, general economic, non-production expenses and some others. The division of costs into direct and indirect depends on industry characteristics, production organization, and the adopted method for calculating product costs. Variable costs include expenses, the size of which changes in proportion to changes in the volume of production - raw materials and basic materials, wages of production workers, etc. The amount of semi-fixed expenses almost does not depend on changes in the volume of production; these include general production and general business expenses.

Depending on the frequency, expenses are divided into current and one-time expenses. Current expenses include expenses that have a frequent frequency, for example, the consumption of raw materials and supplies; non-recurring expenses include expenses for preparing the development and production of new types of products, expenses associated with the launch of new production facilities, etc. Production expenses include all expenses associated with the production of a commodity products and forming its production cost. Non-production (commercial) expenses are associated with the sale of products to customers. Production and non-production expenses form the full cost of marketable products. Productive costs are considered to be the costs of producing products of established quality with rational technology and production organization. Unproductive expenses are a consequence of shortcomings in technology and production organization (losses from downtime, defective products, overtime payments, etc.). Productive expenses are planned, which is why they are called planned. Unproductive expenses, as a rule, are not planned, so they are considered unplanned.

The main part of the costs is included in the cost of products (works, services) in the amount of actual expenses incurred (costs of raw materials, materials, etc.). Costs for the production of products (works, services) are included in the cost of production of the reporting period to which they relate, regardless of the time of payment - preliminary or subsequent (rent, subscription fees, subscription fees for periodicals of a regulatory and technical nature and etc.)

The cost of production also includes compensation paid to mothers on parental leave before the child reaches three years of age. Costs included in the cost of products (works, services) depending on economic content are taken into account by elements and cost items.

An element is the simplest, homogeneous type of cost, showing what is spent by the enterprise. Elements of production costs include: material costs (minus the cost of returnable waste). Material costs reflect the cost of purchased raw materials, materials, components, semi-finished products, fuel and energy of all types, spare parts, work and production services performed by third parties, costs of using natural raw materials (including water charges), losses from shortages of material resources within the limits of natural loss. The cost of material costs is determined by the purchase price of material resources without value added tax. It excludes the cost of returnable waste, i.e. remnants of raw materials, materials and other material resources. Returnable income can be assessed at the price of possible use, at current market prices or at the purchase price of a material resource; labor costs. This element reflects the basic and additional wages, payment for work under an employment contract and work contracts; contributions to compulsory social insurance. This element takes into account deductions from labor costs to social insurance funds; depreciation of fixed assets. Both depreciation of own and leased fixed assets is reflected according to depreciation rates; other expenses. This takes into account payments for compulsory insurance of the enterprise's property, rent, depreciation of intangible assets and some others. Cost items show not only what was spent, but also for what purpose the costs were incurred. Item accounting is used to determine the cost of individual types of products. Each industry has its own typical expense items. Depending on the purpose of production costs, they are divided into technological (basic) and production maintenance and management costs (overhead), and according to the method of inclusion in the cost - direct and indirect. Direct costs are taken into account on the basis of primary documents, and indirect costs are taken into account at the places of their occurrence, and then distributed by type of product.

To account for the costs of production of products (works, services), the following active accounts are used: 20 “Main production”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 28 “Defects” in production", 97 "Future expenses" and passive account 96 "Reserves for future expenses".

Accounts 20 and 23 are calculation accounts; they calculate the actual cost of products (works, services) of the main and auxiliary industries.

During the month, direct, elemental costs are taken into account on the basis of primary documents in the cost of specific types of products (works, services). Indirect, complex costs are included in the cost of production in different ways, depending on the nature and time period to which they relate. In particular, expenses incurred in the reporting period, but related to the future (for example, rent paid in advance), are taken into account in account 97 “Deferred expenses” and written off from it monthly in the share related to the reporting period (month), can create various reserves related to the cost of products (works, services). For example, a reserve for paying vacations to employees, for repairs of fixed assets, etc. Monthly contributions to these funds are taken into account in account 96 “Reserves for future expenses”. Part of the indirect expenses that arise monthly is recorded in accounts 25 “General production expenses” and 26 “General expenses”.

At the end of the month, general production and general business expenses are distributed between individual types of products and work in progress in proportion to estimated (standard) rates. In the absence of rates, costs are distributed between types of products in one of the following ways: in proportion to the basic salary, standard or planned costs, estimated (standard) rates for the maintenance and operation of equipment, weight and volume of products, number of man-hours worked by workers, number of machine hours equipment, etc.

When choosing a method for distributing indirect costs, it is necessary to take into account the specifics of the enterprise, including the level of mechanization and automation of individual sections, the level of qualifications of accountants and other factors.

To distribute general business and general production expenses, special statements of distribution of these expenses are compiled. General business and production expenses can be written off in another way: directly to account 90 “Sales”. This method write-off does not require the distribution of expenses between costing objects. The choice of one or another method of writing off general business and production expenses is carried out by the enterprise independently and must be enshrined in the accounting policy of the enterprise.

Accounting for defects in production. Products and semi-finished products that do not meet established standards in quality are considered defective. technical specifications or contracts. Depending on the nature of the defects discovered during the evaluation of finished products or semi-finished products, defects are divided into correctable and irreparable (final). Correctable defects are considered to be products and semi-finished products that, after correction, can be used for their intended purpose and the correction of which is technically possible and economically feasible. Irreparable (final) defects are considered to be products and semi-finished products that cannot be used for their intended purpose and the correction of which is technically impossible and economically impractical. Such products are sold at prices of possible use or used as secondary raw materials for processing into other types of products.

The report is drawn up by an employee of the technical control department, a foreman and the head of the workshop and submitted to the accounting department, where the cost of the defect is calculated. The act is approved by the head of the organization, who decides on the procedure for writing off losses from defects - at the expense of the guilty persons or at the expense of production. Accounting for losses from defects is kept on active account 28 “Defects in production”. Analytical accounting of losses from defects is carried out in each workshop, by type of rejected products and expense items.

Accounting for the costs of service industries and farms. Service industries and farms include divisions and areas of the enterprise that are not engaged in the direct production of products (works, services) intended for sale. These are the research and design departments of enterprises, repair and sewing workshops, areas producing tools and equipment, etc. Costs of service production are accounted for on account 29 “Service production and facilities”.

Analytical accounting for account 29 is carried out for each service production and enterprise and for individual cost items. Main normative document regulating the accounting of costs by trading enterprises are the Methodological recommendations for accounting of costs included in the costs of distribution and production, and financial results in trade and public catering enterprises, approved by order of the Committee of the Russian Federation on Trade dated April 20, 1995 No. 1-550/ 32-2. Sales and trade organizations, as well as public catering enterprises, take into account the costs of core activities on active account 44 “Sales expenses”: In trade organizations, sales expenses include expenses arising in the process of moving goods to the consumer, as well as expenses associated with production and sale of own-produced products and sale of purchased goods in public catering organizations.

For the purpose of planning, accounting and reporting of sales costs (distribution and production costs), trade organizations are recommended to use the following nomenclature of distribution cost items: The item "Transportation costs" includes payment transport services third-party organizations for the transportation of goods and products, payment for loading and unloading services, fees for forwarding operations, the cost of materials consumed during the operation of vehicles, fees for servicing access roads and warehouses, etc.

Cost accounting under the items “Labor expenses”, “Deductions for social needs”, “Rental expenses for buildings, structures, premises, equipment and inventory”, “Depreciation of fixed assets”, “Costs for repair of fixed assets”, “Expenses for fuel, gas, electricity for production needs", "Advertising expenses" are carried out in the same manner as in industrial organizations. The article “Expenses for storage, part-time work, sub-sorting and packaging of goods” takes into account: the actual cost of materials spent during processing, sorting and packaging, fees for the services of third-party organizations for packaging and packaging of goods, costs of maintaining refrigeration equipment, other costs for creating conditions for storing goods.

The article “Losses of goods and technological waste” reflects: losses of goods during transportation, regulated waste, losses from shortages, losses from damage to goods. The item “Container expenses” reflects: depreciation and costs for repairs of container equipment, the cost of containers written off due to natural wear and tear, costs for cleaning and processing (disinfection) of containers, and other costs for containers. The item "Other expenses" reflects: the amount of costs for paying taxes, fees, contributions to the budget and extra-budgetary funds, depreciation of intangible assets, payment for consulting, information and audit services, entertainment expenses, business travel expenses related to trade and production activities, other expenses to be included in sales expenses, but not related to the previously listed items.

It should be noted that with the introduction of the New Chart of Accounts, all commercial expenses previously reflected in account 43 from 01/01/2001 should be reflected in account 44 “Sales Expenses” under the corresponding subaccount “Business Expenses”. In this regard, now not only trading enterprises must use account 44, but organizations in other areas of activity to account for business expenses. Selling expenses include distribution costs paid by the supplier. Selling expenses together with production costs form the total cost of production.

Commercial expenses include: costs of containers and packaging of products in warehouses of finished products (the cost of services of their auxiliary workshops engaged in the manufacture of containers and packaging, the cost of containers purchased externally, payment for packaging and packing of products by third parties), costs of transporting products ( expenses for delivery of products to the station or pier of destination, loading into wagons, ships, cars, etc., payment for the services of specialized freight forwarding offices), commission fees and deductions paid to sales enterprises and organizations, in accordance with contracts, costs of advertising, including costs for advertisements in print and on television, prospectuses, catalogs, booklets, for participation in exhibitions, fairs, the cost of samples of goods transferred in accordance with contracts, agreements and other documents to buyers and intermediary organizations free of charge, and other similar costs, other sales expenses (costs of storage, part-time work, sub-sorting, etc.).

At the end of the month, the amount of sales expenses is written off in full or in part related to goods sold to account 90 “Sales”. In this case, the amount of sales expenses related to the balance of goods at the end of the month is calculated according to the average percentage of distribution and production costs for the reporting month taking into account the carryover balance at the beginning of the month.

Accounting for finished products and their sales.

Finished products are products and products that have gone through all stages of technological processing, complying with current standards, approved technical specifications, accepted by the technical control of the organization and meeting customer requirements. Finished products, as a rule, must be delivered to the warehouse and reported to the financially responsible person. Large-sized products, bulk and liquid products that cannot be delivered to the warehouse for technical reasons are accepted by the customer’s representative at the place of their manufacture, packaging and assembly.

Products that are subject to delivery to the inspector on site and are not formalized with an acceptance certificate remain as part of work in progress and are not included in the finished product. To products industrial production Production waste cannot be included even if it is sold externally.

Finished products also include work and services of an industrial nature, performed externally, for their own capital construction and other non-industrial production and farms, exactly sold or intended for the sale of semi-finished products of their production.

Tasks of accounting for finished products: control over the correct and timely documentation of products released from production and shipped (sold); control over the timely receipt of payments for the sale of finished products; identifying financial results from product sales.

Accounting for finished products is carried out in natural, conditionally natural and cost indicators. According to the Regulations on Accounting and Financial Reporting, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, finished products should be reflected on the balance sheet at the actual production cost.

The actual production cost of the finished product is the sum of all costs for its production. Other types of assessment can also be used: according to planned (standard) production cost, when deviations of the actual production cost of finished products for the reporting month from the planned or standard cost are taken into account separately; at incomplete (reduced) production costs, calculated based on actual costs without taking into account general business expenses; at sales prices and tariffs, (without value added tax and sales tax) when accounting for goods sold through retail network; at sales prices and tariffs, increased by the amount of tax, added value - when performing single orders and works.

At the end of the month, regardless of the price at which current accounting is carried out, the assessment of finished products is brought to the actual production cost by drawing up special calculations for the distribution of deviations between the actual cost and the accounting price. Warehouses of finished products can be located at the workshops that manufacture the products and outside these workshops on general economic territory. However, regardless of the location of the warehouses, the products manufactured by the workshop after acceptance by the technical control service, and in some cases by the customer’s representative, are subject to delivery to the warehouse of finished products according to properly executed documents.

At the finished product warehouse, quantitative records are kept of the movement of products and in physical terms by their types and storage locations, similar to the records of raw materials and supplies. In practice, two methods of accounting are used: in warehouse cards, i.e. in grade warehouse cards filled out on the basis of delivery and acceptance invoices, acceptance certificates, statements, etc.; cardless - with the help of a PC, daily turnover sheets are compiled for accounting for the release of finished products from production and the movement of finished products in the context of warehouses and other storage places.

The order of entries in the warehouse card file of finished products does not differ from the order in grading accounting in material warehouses, namely: standard form cards are opened for each product item number; records are kept in natural units of measurement (pieces, tons, kilograms, etc.) based on primary documents for admission and release; After each entry, the remainder is displayed. Checking the correctness of grade accounting is carried out by the 6th accountant of the accounting group financial transactions(accounting for finished products and sales) on the basis of primary documents submitted to the register, which is confirmed by the signature of the accountant on the card. The correspondence between the actual availability of finished products in warehouses and records of balances in cards is established by periodic inventories (at least once a year).

Finished product warehouses specialize in storing certain types of products. Products delivered to the warehouse are placed on racks, shelves and warehouse areas so that it is easy to complete batches for shipment. Accounting departments are charged with the responsibility not only to check the availability of finished products in warehouses and the correctness of execution of primary documents, maintaining warehouse records of products, but also to ensure that product releases are not overwritten. The fact is that in some cases invoices are issued for the delivery of products that are not completed with assembly and are not fully equipped. Such additions are established by comparing the quantity of products delivered according to invoices and labor payment documents. In terms of calculating wages for the final products of workshops or sections, this is carried out with sufficient accuracy.

Based on documents confirming the delivery of finished products to the warehouse, the accounting department keeps records of them in monetary terms. Delivery invoices are taxed at accounting prices and grouped by type of product in the release sheet of finished products delivered to the organization's warehouses. This statement is used to monitor the fulfillment of production volume tasks and to maintain synthetic accounting in accounting accounts.

Synthetic accounting of finished products can be maintained in two versions: using account 40 - “Output of products (works, services)”; without using account 40 "Output of products (works, services)"

The choice of one of the accounting options is determined by the accounting policy of the organization. Account 40 "Output of products (works, services)" ( active-passive) is intended to summarize information about manufactured products, works delivered by the customer and services provided for the reporting period, as well as to identify deviations of the actual production cost of these products, works, services from the standard (planned) cost. This account is used by the organization when necessary.

The debit of account 40 "Output of products (works, services)" reflects the actual production cost of products released from production, works delivered and services provided (in correspondence with accounts 20 "Main production", 23 " Auxiliary production", 29 "Service production and facilities"). The credit of account 40 "Output of products (works, services)" reflects the standard (planned) cost of manufactured products, completed works and services provided (and correspondence with accounts 43 "Finished products", 90 "Sales", etc.)

By comparing the debit and credit turnover of account 40 “Output of products (works, services)” on the last day of the month, the deviation of the actual production cost of manufactured products, completed works and services rendered from the standard (planned) cost is revealed. Savings, i.e. excess of the standard (planned) the cost price above the actual cost is reversed to the credit of account 40 “Output of products (works, services)” and the debit of account 90 “Sales”. Overspending, i.e. excess actual cost above the standard (planned), debited from account 40 “Product output (work of services)” and debited account 90 “Sales” with an additional entry.

To record the availability and movement of finished products, active account 43 “Finished products” is intended. It is used by organizations engaged in industrial, agricultural and other production activities. Finished products purchased for assembly (the cost of which is not included in the cost of the organization's manufactured products) or as goods for sale are recorded on account 41 "Goods". The cost of work performed and services provided is not reflected on account 43 “Finished products”, and the actual costs for them as they are sold are written off from the production cost accounts on account 90 “Sales”.

Acceptance for accounting of finished products manufactured for sale, including products partially intended for the organization’s own needs, is reflected in the debit of account 43 “Finished products” in correspondence with the accounts for recording production costs or accounts 40 “Output of products (works, services)". If finished products are intended for use in the organization itself, then they, bypassing account 43 “Finished Products”, can be accounted for in account 10 “Materials” and other similar accounts, depending on the purpose of these products.

When recognizing revenue from the sale of finished products in accounting, its value is written off from account 43 “Finished Products” to the debit of account 90 “Sales”.

If revenue from the sale of shipped products cannot be recognized in accounting for a certain time (for example, when exporting products), then until the revenue is recognized, these products are recorded in the account. 45 "Goods shipped". Upon actual shipment, an entry is made on the credit of account 43 “Finished products” in correspondence with the account. 45 "Goods shipped".

When accounting for finished products on the account. 41 “Finished products” at actual production cost in analytical accounting, the movement of its individual items may be reflected at accounting prices ( planned cost, selling prices, etc.) highlighting deviations of the actual production cost of products from their cost at accounting prices. It is advisable to keep records of such deviations in single-row groups of finished products, which are formed by the organization based on the level of deviations of the actual production cost from the cost at the accounting prices of individual products.

When writing off finished products from account 43 "Finished Products", the amount of deviations of the actual production cost related to these products from the cost at prices accepted in analytical accounting is determined by a percentage calculated on the basis of the ratio of deviations to the balance of finished products at the beginning of the reporting period and deviations for products received at the warehouse during the reporting month, to the cost of these products at discount prices.

The amounts of deviations of the actual production cost of finished products from their cost at accounting prices related to shipped and sold products are reflected on the credit account. 43 “Finished products” and debit the corresponding accounts with an additional or reversal entry, depending on whether they represent overruns or savings.

Analytical accounting for account 43 “Finished products” is carried out by type of finished product and by storage location. Analytical accounting of certain types of finished products is carried out at accounting prices, highlighting deviations in the actual cost from the cost of finished products at accounting prices.

Accounting for cash transactions

Conducting cash transactions at the enterprise is regulated by the procedure for conducting cash transactions of the Russian Federation dated September 22, 2993. To make cash payments, each enterprise must have a cash register and maintain a cash book in the prescribed form. An enterprise is allowed to maintain only one cash book. The amount of cash in the organization's cash desk is limited by a limit, annually established bank in agreement with the organization. In excess of the established norms, cash can be kept in the cash register only on days of payment of wages, pensions, benefits, scholarships for three working days, including the day of receipt of money on credit institution. To establish a limit on the cash balance at the cash desk, the organization submits to the bank that provides its cash settlement services a settlement in the prescribed form. The cash balance limit is determined based on the volume of cash turnover of the enterprise, taking into account the peculiarities of its mode of operation and the deadline for depositing cash into the bank. When depositing proceeds daily, the balance limit is equal to the amount necessary for the organization to ensure normal operation from the morning of the next day. When delivering the proceeds the next day, within the limits of the average daily revenue in cash. Enterprises do not have the right to accumulate cash in their cash registers beyond the established limits for future expenses, including vacation pay. An organization that stores cash in excess of the established limit at the cash desk may be fined in the amount of 40 to 50 thousand rubles. In addition, the head of the organization bears personal responsibility for this violation, the fine is from 4 to 5 thousand rubles. The size of the limit may be revised during the year. To establish a new limit, a written application to the bank is required, accompanied by calculations justifying the increase in the limit.

Accountable amounts are cash advances given to employees of an organization from the cash register for small business expenses and business travel expenses. The procedure for issuing money for reporting, the amount of advances and the terms for which they can be issued are established by the rules for conducting cash transactions. The amount of daily allowance is determined by the organization independently. Maximum size per diem is not limited. The lower limit is the norm established for budgetary institutions - 100 rubles. the specific amount of daily allowance is set in employment contract or internal position about a business trip or by order of the manager. Per diem is paid for each day you are on a business trip, including weekends and travel time. Travel expenses to the place of business trip and payment for rental accommodation are paid according to actual expenses, confirmed by the relevant document.

Conducting cash transactions is entrusted to the cashier, who bears full financial responsibility for the safety of accepted valuables.

To record cash transactions, the following standard interdepartmental forms of primary documents and accounting registers are used: cash receipt order (Form No. KO-1 (Appendix No. 3)), cash outgoing order (Form No. KO-2 (Appendix No. 4)), Receipt Registration Journal and expense cash orders (form No. KO-3 (Appendices No. 5)), Cash Book (form No. KO-4), Accounting Book of funds accepted and issued by the cashier (form No. KO-5). These forms were approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 in agreement with the Ministry of Finance of Russia and came into effect on January 1, 1999. The receipt of money into the cash desk and the issue from the cash register are formalized with incoming and outgoing cash orders. Erasures, blots and corrections, even if specified, are not allowed in these documents. Acceptance and issuance of money under cash orders can only be made on the day they are issued. Wages, pensions, temporary disability benefits, bonuses, scholarships are issued from the cash desk not according to cash orders, but according to payroll or payroll statements signed by the head of the organization and the chief accountant.

Cash transactions occupy one of the central places in the economic activities of the organization. The need for cash arises constantly and is associated with the payment of wages, benefits, funds for travel and business expenses, payment for services in cash, etc. At the same time, cash payments for services, to repay debt by employees, can be received daily at the cash desk. receipts from a current account or from customers, etc. To store, receive and issue funds in cash, the organization creates a special accounting department - a cash desk. It is headed by a cashier - a financially responsible person, with whom an agreement on full financial responsibility is concluded.

General procedure the organization of money circulation in the Russian Federation is regulated by the Bank of Russia through the Regulations on the rules for organizing cash circulation on the territory of the Russian Federation, approved by its order No. 14-p dated January 5, 1998 (as amended on October 31, 2002). In addition, he also developed the Procedure for conducting cash transactions in the Russian Federation (No. 18 of October 4, 1993), paragraph 1 of which states: “Enterprises, associations, organizations and institutions, regardless of their organizational and legal forms and scope of activity, are obliged to keep free cash in bank institutions,” and clause 5: “Enterprises may have cash in their cash registers within the limits established by banks in agreement with the heads of the enterprises. If necessary, cash balance limits are revised.”

To establish a cash balance limit in the cash register, an organization submits to the bank that provides its cash settlement services a calculation in form No. 0408020 “Calculation for establishing a cash balance limit for an enterprise and issuing permission to spend cash from the proceeds received at its cash desk.” Also, in the Federal Law of the Russian Federation “On the use of cash register equipment when making cash payments and (or) payments using payment cards” in clause 2.2. states that: "Organizations and individual entrepreneurs in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash cash settlements and (or) settlements using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of the appropriate strict reporting forms." The cash desk accepts cash on receipt cash orders (form No. KO-1), signed by the chief accountant or an authorized person. In this case, the depositor is given a receipt for the cash receipt order signed by the chief accountant and cashier, sealed and stamped by the organization. When receiving funds from the bank by check, the accountant also issues a cash receipt order with registration of its number and date on the reverse side of the counterfoil check.

Cash issuance is carried out according to cash outflow orders or other properly executed documents (pay slips, applications for the issuance of money, invoices, etc.), which are affixed with a special stamp containing the details of the outgoing cash order (form No. KO-2). Documents for the issuance of money are signed by the manager and chief accountant or persons authorized by them. If the documents attached to cash receipts have the authorization signature of the head of the organization, then his signature on the cash receipt is not required. Receipt and expense cash orders are issued by the accountant of the general or financial department or the chief accountant.

Money individual, who does not work in this organization, are issued upon presentation of a passport or other identification document, according to a cash receipt order, where the signature on receipt and the data of the presented document are affixed. Salaries, benefits, bonuses are paid according to pay slips without drawing up a cash receipt for each recipient. After the three working days established for the payment of wages, the accountant issues a cash receipt for the total amount paid on the payroll. No erasures, blots or corrections are allowed in cash documents.

As cash transactions are carried out, the cashier is obliged to sign them and, in addition, to cancel them and the documents attached to them with a stamp or the inscription “paid” or “received” (“date, month, year”).

Before being transferred to the cash desk for execution, cash documents are recorded by the accountant in a special journal for recording incoming and outgoing cash orders, indicating the codes (digital designations) of the reasons and conditions for the receipt and issuance of cash.

The registration journal is structured in such a way that, according to its data, the intended purpose of cash received and spent by organizations is controlled, numbers are assigned to cash documents, the completeness of transactions performed by the cashier is checked, and reporting is compiled. Codes intended purpose receipts and withdrawals from the cash register are developed by the organization independently. Let's present a sample list symbols performed cash transactions (Appendix No. 6).

The cash book (Appendix No. 7) is an analytical accounting register that protects the interests of both the cashier and the organization. Each organization can have only one cash book. The sheets in the book are numbered, laced and sealed with the seal of the organization. On the last page of the book, the inscription is made: “In this book, all sheets are numbered” and the signatures of the head and chief accountant of the organization are affixed.

Entries in the cash book are kept in duplicate using carbon paper. The second copies must be tear-off, they serve as the cashier's report. Erasures and unspoken corrections in the cash book are prohibited; corrections made by proofreading are certified by the signatures of the cashier and chief accountant. It is allowed to maintain a cash book using computer technology; Registration of executive cash documents in the cash book is carried out immediately after receipt or issue of money. At the end of the day, the cashier is obliged to calculate the results of transactions for the day, withdraw the remaining money in the cash register and submit a report with receipts and expenses to the accounting department cash documents against receipt in the cash book (on the first copy):

a) in the payment (settlement and payment) statement against the names of persons to whom the specified payments have not been made, put a stamp or make a handwritten note: “Deposited”;

b) draw up a register of deposited amounts;

c) at the end of the payment (settlement and payment) statement, make a record of the amounts actually paid and subject to deposit, check them with the total of the payment statement and seal the inscription with your signature.

Incoming cash orders and receipts for them, as well as outgoing orders, must be filled out by accountants clearly and clearly in ink and a ballpoint pen. No erasures, erasures or corrections are permitted in these documents. Incoming and outgoing cash orders indicate the basis for their preparation and list the documents attached to them

The cashier is obliged regardless calendar period submitting a report to the accounting department (for one, three, five days, etc.) daily calculate the turnover for the day and the balance at the end of the day in the cash book.

Accounting for transactions on a current account

To open a bank account, a company must present:

application for opening an account;

a card with sample signatures of the manager, chief accountant with a seal imprint;

documents confirming the legal capacity of the enterprise;

certificate of registration of the enterprise;

certificate of registration with the inspection of the Ministry of Taxes and Duties, in pension fund, on the Statistics Committee.

Based on these documents, an agreement is concluded between the bank and the client for banking services, assigning a current account number and opening personal accounts to record cash flows. Account 51 “Current Account” records the availability and movement of funds in Russian currency. In relation to the balance, account 51 is active. This account is debited for the amount of funds received and credited for the amount to be written off from the current account. The limit of budget obligations is the volume of rights in monetary terms to a budget institution accept budget obligations and (or) fulfill them in the current financial year. From the current account, the bank pays its obligations, expenses and orders of the organization, carried out through non-cash payments, and also issues funds for wages and current business needs. The bank carries out transactions for crediting amounts to or debiting from a current account on the basis of written orders from the owners of the current account or with their consent. The exception is payments collected in an indisputable manner by decision of state arbitration, court or financial authorities. The basis for entries in the current account are bank statements with supporting documents attached to them.

Account 55 “Special accounts in banks” takes into account the availability and movement of funds in domestic and foreign currencies contained in letters of credit, check books, and other payment documents. Sub-accounts can be opened for account 55: 55/1 - letters of credit; 55/2 check books; 55/3 deposit accounts.

The procedure for making payments using a letter of credit form of payment is regulated Central Bank.

Accounting for settlements

Accounting for settlements with suppliers and contractors for material assets supplied, services rendered and work performed, as well as the calculation and payment of wages, pensions, benefits and other social payments are reflected in account 1 302 00 000 “Settlements for accepted obligations».

When concluding contracts for the performance of work, the provision of services by the UPFR in Novoshakhtinsk at the expense of the OPFR funds in the Rostov region, the transfer of internal payments for centralized payment between recipients of budget funds is carried out on the basis of a Notice (form code for OKUD 0504805). Attached to the Notice are certified copies of documents confirming the completion of work and services (Certificate of completed work (services), certificates of form KS-2, KS-3, etc.).

Analytical accounting of settlements with suppliers for material assets supplied, services rendered, work performed is maintained in the Journal of transactions for settlements with suppliers and contractors in the context of creditors (suppliers (sellers), contractors, performers, other party to the contract in respect of which obligations are assumed).

Analytical accounting of wage settlements is maintained in the Journal of wage settlement operations No. 6.

Account transactions are reflected:

for obligations for material assets supplied, services rendered, work performed - in the Journal of transactions for settlements with suppliers and contractors;

for wages - in the Journal of wage settlement transactions No. 6;

in the Journal of Other Operations No. 8 in terms of financial and logistical support for the current activities of the UPFR in Novoshakhtinsk;

To reconcile the actually delivered amounts of pensions and other social payments between the UPFR in Novoshakhtinsk and the Novoshakhtinsky Post Office - a separate structural unit of the federal postal services departments of the Federal State Unitary Enterprise "Russian Post", the Reconciliation Act of the actually delivered amounts of pensions and other social payments is used in the form in accordance with Appendix 25 to this Accounting policy (compiled at the district level).

Calculations for repayment of overpayments by recipients of pensions, benefits and other social benefits, as well as by an employee of the UPFR in Novoshakhtinsk (the guilty party) (with the exception of overpayments of pensions assigned at the proposal of employment authorities) are carried out by crediting funds to the account of the financial authority (OPFR) through accounts Federal Treasury authorities with the symbol “01” in 15-16 digits of the personal account number.

When repaying overpayments of pensions, benefits and other social payments by withholding overpayments:

from the salary of the guilty person, the withheld amounts are transferred from the current account with the symbol “03” in 15-16 digits of the personal account number to the personal account of the OPFR of the Rostov region with the symbol “01” in 15-16 digits of the personal account number;

from pensions, benefits or other social payments that are transferred to the PFR budget by writing off funds from the PFR budget from the account with the symbol “02” in 15 - 16 digits of the PFR personal account number and crediting them to the account with the symbol “01” in 15 - 16 digits of the personal account number of the OPFR in the Rostov region.

The register of payment orders, signed by the manager and chief accountant - head of the treasury department of the Pension Fund of Russia branch and sealed, is the basis for the transfer of funds by the treasury departments of the Pension Fund of the Russian Federation in the Rostov region.

A register of payment orders compiled for a specific date must be attached to the bank statement for a specific date as a primary document, replacing payment orders.

In the event of a return of funds from the current financial year or previous financial years in the current financial year, if there are documents confirming a change in the method of payment or payment details, pension savings are subject to payment to legal successors, in other cases they are subject to enrollment in the PFR reserve for compulsory pension insurance.

Analytical accounting of settlements with suppliers is maintained in the card for accounting for funds and settlements in the context of each supplier and contractor. The journal of settlement transactions with suppliers and contractors is compiled on the basis of payment orders, invoices for receipt of material assets, invoices for payment for work performed, services rendered.

When concluding contracts, it is guided by 94-FZ of July 21, 2005 “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs.” Empowered by the state customer in terms of placing orders for the supply of goods, performance of work, provision of services at the expense of the budget, the method of requesting price quotes and placing an order with a single supplier. Information about quotation is posted on the official website. The winner is the ordering participant who offers the most low price contract. A feature of settlements with suppliers and contractors is that the institution makes payments in cashless terms, and also that it is vested with the powers of the state customer in terms of placing orders for the supply of goods, performance of work, provision of services at the expense of the budget, the method of requesting price quotes and placing an order.

Accounting for bank loans.

For the accounting short-term loans bank in Russian and foreign currencies, account 66 “Settlements for short-term loans and loans", for accounting for long-term loans - account 67 "Calculations for long-term loans and loans." Passive accounts, therefore, for a loan, reflect the receipt of loans and the amount of interest accrued for payment; the debit of the account reflects the repayment of the loan and interest on it. In this case, the following accounting entries are made in the accounting: debit of accounts 51, 52, credit of accounts 66 , 67 - to receive credit funds; debit accounts 66, 67, credit accounts 51, 52 - to repay the loan.

For loans and credits received, the debt is shown taking into account the interest due at the end of the reporting period. Depending on the purposes for which the loan was received according to [ loan agreement, interest due for payment has its own characteristics when reflected in accounting. If the purpose of attracting credit funds is to purchase inventory for the implementation of statutory activities, then according to PBU 10/99 “Organization expenses”, interest is included in the cost of products (works, services). For tax purposes, interest paid is included in the cost of production within the discount rate Central Bank Russia, increased by three points (for loans received in rubles), or the LIBOR rate, increased by three points (for loans received in foreign currency). Newly established interest rate on loans from the Central Bank of Russia commercial banks applies to newly concluded and extended contracts, as well as to previously concluded contracts that provide for a change in the interest rate. When calculating interest, an entry is made in accounting: debit account 91 “Other income and expenses”, credit account 66.

If credit funds are raised for the purchase of fixed assets, intangible and non-current assets, interest on them is included in their acquisition cost until the moment of commissioning, while an entry is made in the accounting records for the accrual of interest: debit to account 08, credit to accounts 66, 67. After commissioning of the objects, interest on loans is reimbursed by own funds enterprises, is compiled accounting entry: debit of account 84, credit of accounts 66, 67. Interest on overdue loans is also reimbursed from own funds.

Accounting for enterprise capital (funds)

Each organization, regardless of organizational and legal forms of ownership, must have economic resources - capital to carry out its financial and economic activities. Different literature uses different concepts: capital, equity capital, attracted capital, active capital and passive capital. Capital is considered as the total amount of investments of the founders (shareholders, participants, partners, state, etc.) and the profit accumulated by the organization. Foreign scientists believe that these are economic resources at the disposal of the owner of the company, which reflect the totality of monetary values (cash and debt obligations of buyers); material assets (inventories, land, buildings and equipment) and assets expressed in the form of intangible rights (patents, copyrights and trademarks).

These definitions generally correctly describe the concept of capital as used in accounting. Essentially, capital, being economic resource, is a combination of own and attracted capital necessary for the implementation of the financial and economic activities of the organization.

Raised capital is loans, borrowings and accounts payable, i.e. obligations to individuals and legal entities.

Equity capital is capital less attracted capital (liabilities), which consists of a combination of authorized, additional and reserve capital, retained earnings and other reserves (trust funds and reserves).

Active capital is the value of all property in terms of composition and location, i.e. everything that an organization owns as a legally independent entity.

Passive capital is the sources of property (active capital) of the organization; it consists of own and attracted capital.

Sometimes equity capital acts as residual capital, since it reflects the totality of funds that remain at the disposal of the organization after paying off financial obligations.

IN international standards financial statements, capital is considered as a combination of attracted and equity. In modern Russian economy the capital of the enterprise acts as the most important economic category and is one of the relatively new objects of accounting. In accordance with the concept of accounting in the Russian market economy, capital represents the investments of owners and profits accumulated over the entire period of activity of the organization. When determining the financial position of an organization, the amount of capital is calculated as the difference between assets and liabilities.

Own capital is an important accounting category, reflecting the totality of an enterprise's own funds. Each component of equity capital acts as an independent accounting object. However, they are all inextricably interconnected, having a constant potential for their transformation from one type to another, a legally established relationship from each other.

The basis of the enterprise's equity capital is the authorized capital recorded in its statutory constituent documents. It is a necessary condition for the formation and functioning of any legal entity. Authorized capital is the start-up capital necessary for an enterprise to carry out financial and economic activities in order to make a profit. For accounting purposes in an organization that has passed state registration, all of these definitions come down to the concept of authorized capital, the content of which is the amount of contributions initially invested by the owners (participants, founders) in the property of the enterprise. The legal basis of the authorized capital determines its size and composition, the timing and procedure for making contributions to the authorized capital by participants, the assessment of contributions upon their contribution and withdrawal, the procedure for changing the shares of participants, the responsibility of participants for violation of obligations to make contributions. There is a connection between the size of the authorized capital and the size of the various organizational and legal forms created by enterprises reserve funds(capital), as well as the dependence of the cost of issuing bonds carried out joint stock companies, on the size of the authorized capital (as a rule, no more than the amount of the authorized capital).

Accounting for financial results

The financial result represents an increase (or decrease) in the value of the organization’s equity capital formed in the process of its entrepreneurial activities during the reporting period.

The financial result reflects the change in equity capital for certain period as a result of the production and financial activities of the organization.

The financial result is determined by account 99 “Profits and losses”. The credit of this account reflects income and profits, and the debit shows expenses and losses.

Business transactions reflected on account 99 according to the so-called cumulative principle, that is, on an accrual basis from the beginning of the year. By comparing credit and debit turnover on account 99, the final financial result for the reporting period is determined. The excess of credit turnover over debit is reflected as the credit balance of account 99 and characterizes the amount of profit of the organization, and the excess of debit turnover over credit is recorded as the debit balance of account 99 and characterizes the amount of the organization's loss. Account 99 has a one-sided balance.

The final financial result of the organization is influenced by:

financial result from the sale of products (works, services), fixed assets, materials and other property;

non-operating profits and losses.

The difference between these components of profit and loss is that the financial result from the sale of products and other property is initially determined according to sales accounts, and then written off from these accounts to account 99.

Non-operating profits and losses are immediately attributed to account 99 without prior entry to intermediate accounts. Current tax legislation provides for a limitation on costs included in the cost of production or directly attributable to the reduction of profit in the debit of the Profit and Loss account. The list of these costs is determined by the Government of the Russian Federation.

The organization's profit, in addition, is used for capital investments that increase the value of property included in the organization's fixed capital, or is spent on increasing the value of property included in its working capital. Profit used to create and acquire property is not spent, but is accumulated in the form of new wealth, reflected as an increase in the organization’s assets.

Another direction for using profits is the payment of dividends to shareholders and founders or the withdrawal of profits by owners in those organizations that do not pay dividends to their owners. This part of the profit is irrevocably withdrawn from the organization’s turnover, reducing the value of its property.

Profit also goes to cover losses of previous reporting periods: previously lost assets of the organization are compensated, which shows a balance sheet loss. To account for the use of profits remaining at the disposal of the organization even after taxation, the Use of Profits account is used, to which a subaccount “Use of Profits for Other Purposes” is opened.

In economic calculations, profit after tax is usually considered net profit, coming to the disposal of the owners of the organization, but in established practice, when part of the organization’s costs associated with economic activities is attributed not to the cost of production, but to profit after tax, when the other part of the organization’s expenses and losses is written off to the use of profit account.

Financial statements.

In accounting, reporting is the final stage, at which the accumulated accounting information is summarized and presented in a form convenient for interested parties. Reporting is a system of indicators reflecting the results of the enterprise’s economic activities for the reporting period. Reporting includes tables that are compiled according to accounting, statistical and operational accounting data. It is the final stage of accounting work. This type of reporting is used by external users to assess the efficiency of the enterprise, as well as for economic analysis of the enterprise itself. At the same time, reporting is necessary for the operational management of economic activities and serves as the initial basis for subsequent planning. Reporting must be reliable and timely. It should ensure the comparability of reporting indicators with data for previous periods. The organization prepares reports in the forms recommended by the Ministry of Finance of the Russian Federation.

Budget reporting is a unified system of data on property and financial position institution and on the results of economic activities compiled according to accounting data for the reporting period, and is the final stage of accounting work. Accounting reporting - reporting compiled according to accounting data. Accounting statements characterize the state of financial resources and economic activities of a company, firm, organization for the reporting period (month, quarter, year).

Financial support activities are carried out in accordance with the legislation of the Russian Federation. The branch has the right to attract, in the manner established by the legislation of the Russian Federation, additional financial resources through the provision of additional educational and other services provided for by the charter, as well as through voluntary donations and targeted contributions from individuals and/or/legal entities, including foreign citizens and/or / foreign legal entities. Measures to reduce commercial risks: systematic study of market conditions; appropriate pricing policy; creating public opinion; advertising. Financial risks may be caused by inflationary processes, which may lead to increased prices for this type of service and a possible outflow of consumers.

Accounting statements represent unified system data on the property and financial position of the enterprise and the results of its economic activities. It is compiled according to accounting data. The concept for the development of accounting and reporting in the Russian Federation for the medium term establishes that financial statements are divided into individual financial statements, consolidated financial statements and management reporting.

CALCULATION OF TAXES AND PREPARATION OF TAX DECLARATIONS

Tax reporting - reporting that is submitted to the authorities tax service and off-budget funds and characterizes the state of the enterprise's obligations related to the calculation and payment of taxes and other obligatory payments.

Tax reporting forms are established by the legislation of the Russian Federation. The forms of tax declarations and the procedure for filling them out are approved by the Ministry of Finance of Russia (clause 7, article 80 of the Tax Code of the Russian Federation).

Tax declarations are drawn up in accordance with the instructions (procedure) for its completion. When new forms are introduced, the issuance of instructions is a prerequisite. This requirement is established by clause 2 of the order of the Federal Tax Service of Russia dated January 24, 2008 No. MM-3-13/20.

The declaration can be submitted either electronically or on paper. Additional requirements are imposed on paper forms (approved by order of the Federal Tax Service of Russia dated January 24, 2008 No. MM-3-13 / 20):

the form must be printed on A4 paper;

the width of the margins should not exceed 5 mm;

information should be on only one side of the sheet;

the text should be printed in black only;

the text should be typed in Courier New font, 12 point height and 5 point spacing;

the form must contain a bar code, etc.

Each tax declaration or other document serving as the basis for calculating and paying tax includes:

title page;

section 1, which reflects the amount of tax payable to the budget;

sections that reflect the main indicators necessary for calculating the tax;

sections that reflect additional data used to calculate the tax (if necessary).

Completed tax reporting forms must be signed by legal or authorized representatives of the organization (paragraph 2, clause 5, article 80 of the Tax Code of the Russian Federation). At the same time, an authorized representative must have a power of attorney confirming his right to sign (clause 3, article 29 of the Tax Code of the Russian Federation). A copy of the power of attorney must be attached to the reporting. Such rules are established by paragraph 3 of clause 5 of Art. 80 of the Tax Code of the Russian Federation.

At the beginning of the implementation of new types of activities, the organization is obliged to determine and prescribe in the accounting policy for tax purposes the principles and procedure for reflecting these types of activities for tax purposes. Tax accounting is understood as a system for summarizing information to determine the tax base for certain tax based on data from primary documents, grouped in accordance with the procedure provided for by the relevant chapter of the Tax Code of the Russian Federation and (or) another act of legislation on taxes and fees that determines the procedure for calculating a specific tax. This accounting policy is a document that reflects the specifics of tax accounting and (or) tax calculation and (or) tax payment methods in cases where: tax legislation contains provisions that allow you to choose from several options provided for by law and (or) not directly provided legislation, but not contradicting it; tax legislation contains only general provisions, but does not contain specific methods of maintaining tax records or the procedure for calculating and (or) paying tax; tax legislation contains unclear or ambiguous or contradictory provisions or unremovable doubts; Tax legislation in any other way makes it possible (or does not prohibit) the use by the taxpayer of accounting methods established by the accounting policy.

This document has been developed in accordance with general provisions on the basic principles of legislation on taxes and fees established by part one of the Tax Code of the Russian Federation, and on the basis of other acts of current legislation. The rules for maintaining tax accounting, defined in the accounting policy for tax purposes, remain unchanged throughout the entire tax period. The only exceptions can be those situations when changes to the procedure for maintaining tax accounting are allowed Tax Code RF. Any changes and additions to this accounting policy are made by order of the organization and communicated to all divisions of the organization involved in the formation of tax accounting.

ANALYSIS OF THE RESULTS OF FINANCIAL AND ECONOMIC ACTIVITIES OF THE ORGANIZATION

Analysis financial condition enterprises and organizations are engaged in by managers and relevant services, as well as founders and investors in order to study the efficiency of resource use. Banks to assess the terms of the loan and determine the degree of risk, suppliers to receive payments on time, tax inspectorates to fulfill the budget revenue plan, etc. The financial analysis is a flexible tool in the hands of enterprise managers. The financial condition of an enterprise is characterized by the placement and use of enterprise funds. This information is presented in the balance sheet of the enterprise. The main factor determining the financial condition of the enterprise is, firstly, the implementation of the financial plan and replenishment as the need arises for its own capital turnover at the expense of profits and, secondly, the turnover rate of working capital (assets). The signal indicator in which the financial condition is manifested is the solvency of the enterprise, which means its ability to meet payment requirements on time, repay loans, pay staff, make payments to the budget. The analysis of the financial condition of the enterprise includes an analysis of accounting, liabilities and assets of the balance sheet, their relationship and structure; capital use analysis and valuation financial stability; analysis of the solvency and creditworthiness of the enterprise, etc.

Analysis economic indicators helps to see the real situation that has developed in the organization, to identify the strengths and weaknesses of the activity. Data for economic analysis are taken from form 0503130 for 2011 and 2012. "Balance of the main manager (manager), recipient of budget funds", forms 0503121 for 2011 and 2012. "Report on financial performance", as well as forms 0503127 for 2011 and 2012. "Report on the execution of the budget of the chief administrator (manager), recipient of budget funds." The financial result of activity in 2012 increased by 3 times compared to 2011, this is due to an increase in budget financing of the organization, as well as an increase in income from market sales, works, services in the amount of 25.5%. From an economic point of view, the increase in the financial result in 2012 was due to an increase in the organization's non-financial assets by 608,513 rubles, of which the organization's fixed assets by 400,456 rubles, inventories by 208,057 rubles, which significantly exceeds the amount of growth in liabilities, which in 2011 is equal to 53091.8 rub. In 2012, there was an increase in the annual wage fund by 28.2% compared to 2011, which is a positive moment, since the increase in the fund was due to an increase in the average monthly wage level of one employee by 28.2%, and not due to an increase number of employees, as their number remained unchanged. Profit in 2012 amounted to 103042801 thousand rubles. A loss was incurred in the amount of 26533604 thousand rubles. The profitability ratio decreases every year, due to a decrease in the level of income. Expenses have increased, hence the decrease in profits. The inflation rate in 2012 was 14%, and the annual payroll increased by 28.2%, which indicates purchasing power wages. The return on assets in 2012 decreased by 11.5%. The average annual cost of fixed assets increased by 14.8%, the decrease in capital productivity in the branch indicates that the organization is aimed at improving the quality of the institution's material base.

Based on the data obtained during the analysis, we can conclude that the strength of the institution is that the organization improves the quality of the material base, weak side It can be said that the institution does not comply with the norms, some of them are exceeded.

CONCLUSION

The organization of accounting does not fully comply with the requirements of the law. Features of accounting for fixed assets in budgetary organization is that the objects of fixed assets belong to the organization on the right of operational management, that is, the institution does not have the right to independently dispose of them.

When considering the accounting of inventories in the institution under study, I found the following shortcomings in the work: in the institution, other inventories, stationery, etc. are written off at the same time by the act of writing off inventories.

During the undergraduate practice, it was noted that the organization under study conducts its business activities on the basis of laws, Government Decrees, Accounting Regulations. Accounting for all transactions, inventories, assets, financial investments conducts efficiently and is promising and competitive. However, there are shortcomings that the branch management should eliminate.

BIBLIOGRAPHY

1.Savitskaya G.V. Analysis of the economic activity of an enterprise: textbook. allowance / G.V. Savitskaya. - Minsk, 2009. - 688 p.

2.Stragis Yu.P. History of Economics. - M.: “Velby”, 2010. - 117 p.

.Nazarov A. Four problems hinder the development of entrepreneurship in Russia / A. Nazarov // Business press. - 04.25.2009. - No. 17 (443) - p. 4

.Vakulenko T.G., Fomina L.F. Analysis of accounting (financial) statements for making managerial decisions. SPb.: " Publishing House"Gerda", 2010. - 300 p.

.Androsov A.M., Vikulova E.V. Accounting. - M.: Androsov, 2009. - 390 p.

.Naumova N.A., Vasilevich I.P., Nuridinova L.V. Fundamentals of accounting: Textbook. manual for universities. Ed. prof. I'M IN. Sokolova. - M.: Audit, UNITY, 2009. - 307 p.

Tutoring

Need help studying a topic?

Our specialists will advise or provide tutoring services on topics that interest you.
Submit your application indicating the topic right now to find out about the possibility of obtaining a consultation.