Accounting in medical institutions. Accounting and tax accounting medical services
In the existing law about accounting in our country there is such a thing as accounting policy. Requirements for the accounting policy in medical institutions remain the same without any exceptions. The following basic rules for the accounting policy of the accounting department of a medical institution can be distinguished:
1. As with any legal organization, in a medical facility The manager is responsible for accounting. It is the head who is responsible for compliance with the law, issuing orders and orders on accounting in medical organizations.
2. The accounting order issued by the head must ensure consistent accounting policy in medical institutions. At the same time, it is allowed to change, supplement the order on the accounting policy of a medical organization only in the event of a change in the country's legislation, adopted regulatory acts on accounting. As a rule, when ordering accounting services from third parties the manager is not obliged to keep track of all these changes. The manager is allowed to change the accounting policy when introducing new accounting methods and radically changing the profile and working conditions of a medical organization.
3. Head of a medical institution is obliged in his orders and instructions to indicate that all innovations in accounting should be introduced only from the beginning of the new financial year of the organization. All innovations should be reflected in additional explanatory note financial and reporting documentation.
in orders and orders of the medical institution accounting reflects information about those standards adopted by the organization that can be selected within the framework of the legislation existing in our country.
To date head of a medical organization The following forms of accounting and tax accounting. The first method is the creation of a division of the organization with the establishment of the head of the division - the chief accountant. In medicine, accounting can be carried out by a single official - an accountant. The second method is accounting outsourcing. Accounting outsourcing refers to the transfer of non-core activities for this organization to a third organization, for which this activity is core, that is, accounting services are provided by a third organization. The third method of accounting in medicine is independent work in this area of the head of the organization.
It should be noted that the last type of accounting in medicine applicable only in commercial organizations. Budgetary medical organizations cannot keep accounting in the person of the head of the institution or by accounting outsourcing or ordering accounting services. It should be noted that the latter circumstance has become obsolete from all points of view. Experience shows that the transfer of non-core activities of the organization to a third party can significantly improve the quality of the implementation of this activity. However, in budgetary medical institutions, the accounting method is determined by the higher budgetary organization. For municipal hospitals - this is the city health department, for regional medical institutions - by regional governing bodies (ministries of health of the republics, departments of health management of regions and territories).
Any account medical institution policy must have a chart of accounts for budgetary accounting. The plan notes the list of accounts used in this medical organization. As a rule, drawing up a chart of accounts in medicine does not differ much from a chart of accounts in other organizations and is drawn up as an appendix to the organization's accounting policy.
IN accounting policy of a medical organization the procedures and terms for the creation of an inventory commission are determined. The inventory commission is created and the terms of its existence are determined by the head of the organization. If it is necessary to conduct an urgent inventory for further accounting, it is possible to create an inventory commission ahead of schedule. The head of the institution determines the list of employees who have the right to sign on accounting documents. In budgetary institutions, this list is agreed with the chief accountant of the medical organization.
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FEATURES OF ACCOUNTING
IN MEDICAL INSTITUTIONS 1 2 Kolesenkova L.M. , Voronina Ya.Yu.
Email: [email protected]
1Kolesenkova Lyubov Mikhailovna - candidate economic sciences, assistant professor;
2Voronina Yana Yurievna - student, faculty financial markets, Financial University under the Government Russian Federation,
Moscow
Annotation: this article discusses the importance of accounting in medical institutions, reflects its specificity, considers the methods of accounting for individual transactions. The article should be considered as clarifying the specifics of accounting for individual transactions, which, of course, is the basic basis for understanding the accounting technique in medical institutions. The article also indicates and details the development dynamics medical organizations in Russia, the reasons that cause it are highlighted.
Key words: medical institutions, accounting, cash transactions, pharmaceutical companies.
FEATURES OF ACCOUNTING IN MEDICAL INSTITUTIONS
12 Kolesenkova L.M.1, Voronina Ya.Yu.2
1Kolesenkova Lyubov Mihailovna - PhD in Economy, Associate Professor; 2Voronina Yana Yurievna - Student, FACULTY OF THE FINANCIAL MARKETS,
FINANCIAL UNIVERSITY UNDER THE GOVERNMENT OF THE RUSSIAN FEDERATION,
Abstract: this article examines the importance of accounting in medical institutions, reflected its specificity, the methods of accounting of individual transactions. The article should be viewed as clarifying the specifics of the accounting of individual transactions, which is a basic foundation for understanding the technology of bookkeeping in medical institutions. The article also stated and detailed the dynamics of the development of medical organizations in Russia, highlighted the reasons that cause it. Keywords: medical, accounting, cash operations, pharmaceutical companies.
The accounting department of an organization that provides paid medical services has special specifics and takes into account many different aspects. Such organizations have hundreds of items on their balance sheets, which include expensive equipment and various consumables. In such organizations, equipment is constantly changing and stocks are quickly depleted and require timely replenishment. If organizations are associated with any surgical operations, they are forced to work with insurance companies in order to avoid force majeure.
2012 2013 2014 2015
Number of doctors people: total, thousand per 10,000 population 49.1 48.9 48.5 45.9
Number of nursing staff, people: total, thousand per 10,000 population 1520 1518 1525 1550
Number of hospital organizations, thousand 6.2 5.9 5.6 5.4
As can be seen from Table 1, the number of doctors has greatly decreased in recent years, despite the growth of nursing staff, this can be explained by the difficulty of obtaining a medical profession, as well as the not very favorable state of the entire medical system in Russia .
The number of hospital organizations also decreased markedly during the period under review. This can be explained by the above factors, as well as by the fact that medical institutions in Russia have complex system accounting. It is this problem that I would like to highlight in this article.
The following transactions are subject to accounting:
Consumption of materials.
Operations with medical equipment.
Accounts with staff.
Calculations for taxes and fees.
Now they will be considered in more detail, starting with accounting for the consumption of materials.
When keeping records of consumables, for example, various drugs and medicines, it is necessary to take into account both their issuance to offices and their various movements within a medical institution. The final write-off of the main and auxiliary consumables occurs immediately at the moment when they become actually used up and are entered into a medical sheet or, for example, a client card.
It is important to note that due to the specifics of pharmaceutical enterprises, it is most expedient to keep records of medicines and medicines at a pharmaceutical enterprise using the regulatory method.
Medicines often consist of several components. In this regard, pharmaceutical enterprises that produce medicines need to purchase and store in warehouses various materials and raw materials that have expiration dates.
First you need to set the standard price of the material.
In certain situations, the cost of materials specified in the contract is taken as the standard price. In cases where this cost is different for each batch of materials, the standard price is obtained by calculation, while calculating how much the materials and transport costs will cost under the contract.
The organization is obliged to record changes in the standard cost in the nomenclature-price tag.
In all medical institutions, for each procedure, a document should be developed that determines the consumption rates for writing off materials.
At the end of each month, a report is prepared for each medical employee based on the material consumption rates, which are transferred to the accountant. Based on these reports, the accountant writes off materials for the cost of services rendered.
When it comes to accounting for fixed assets in a medical organization, in most cases, a fixed asset in medical organizations refers to special medical equipment. Given the high cost of medical equipment, it is necessary to correctly form its initial cost.
Sources of replenishment of fixed assets are:
Purchase of equipment for a fee;
Help from sponsors;
donation;
Purchase of equipment on credit.
The high cost of medical equipment makes it possible to use it as a contribution to authorized capital medical organization.
The cost of fixed assets is repaid by accruing depreciation. According to paragraph 18 of PBU 6/01, there are four methods for calculating depreciation:
1. Linear method;
2. The method of writing off the cost in proportion to the volume of services provided;
3. Declining balance method;
4. Write-off of the cost by the sum of the numbers of years of the useful life.
In the future, I consider it necessary to consider the features of conducting cash transactions in medical organizations that have separate divisions (for example, a pharmacy chain).
When working with legal entities, which, in addition to a cashier's check, need to issue a receipt for a cash receipt, and it is best to carry out calculations at the parent organization. At the same time, it is better to limit the cash operations of the branch to the receipt and delivery of proceeds. However, the organization may develop a special procedure for registration monetary documents, For example:
1. Assign different codes to the documents of the parent organization and branches;
2. In each branch, open a separate section of the unified cash book of the organization;
3. Make a synthesis of the first and second options.
The organization is also obliged to contact the servicing bank and approve a single cash balance limit on hand, but if the organization has several current accounts opened in different banks, then it can choose any of them. After the organization approves the limit in one of the banks, it is enough for it to send notifications to the others.
The main item of settlements with personnel is payroll settlements, which have their own specifics.
When calculating salaries for medical workers, the accountant of a budgetary institution, first of all, is guided by the Regulations on the remuneration of healthcare workers of the Russian Federation.
Public health care institutions independently determine the types and amounts of allowances, additional payments and other incentive payments, but within the allocated budget appropriations.
Salary of medical workers may include:
salary increase;
Seniority allowances;
Surcharges for special conditions;
Additional work allowances;
Incentive bonuses;
Surcharges for night work;
Cash payments for state program and etc.
Let's make a table showing the average salary medical workers in the period 2014 to 2017.
Table 2. Average salary of doctors and employees of medical organizations
Average salary, rubles
including by forms of ownership of organizations
federal subjects of the Russian Federation Municipal
2014 45 150 43 011 45 692 44 834
2015 46 496 45 522 47 352 39 948
2016 48 946 48 838 49 734 40 454
2017 52 953 54 432 53 490 40 622
As we can see from this table, the salaries of doctors are gradually increasing. Many experts believe that this upward trend in wages is due to the government's healthcare reform. As a result, more than 90,000 medical workers were laid off, and wages are rising due to the increased workload on workers.
It is impossible not to consider the specifics of the taxation of medical organizations.
Not all medical institutions in the Russian Federation are exempt from VAT.
Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation contains additional conditions containing the rules for applying benefits for the manufacture of medicines. To use these benefits, medicines must be produced in accordance with an agreement that has been concluded with a legal entity.
Also, according to subparagraph 18 of paragraph 3 of article 149 of the Tax Code of the Russian Federation, services of sanatorium and resort organizations in Russia issued with vouchers or kursovkas, which are strict reporting forms, are not subject to VAT. In the event that sanatorium and resort services are not issued with vouchers or courses, then sanitary and resort institutions will be required to charge VAT.
At the same time, the accrual and payment of VAT by pharmacies, whose activities are related to the manufacture of all types of medicines, is mandatory.
Private clinics that do not receive funding from the state. budget, are required to charge and pay VAT.
Consideration of the specifics of accounting in medical institutions allows us to highlight special, unique features that are different from accounting. accounting in other institutions. Understanding them is essential for both accountants and anyone interested in medicine.
At the same time, it should be noted that it is impossible to set out all the specifics of accounting in medical institutions, given the volume of the article, rather, it should be considered as clarifying, clarifying the specifics of accounting for individual transactions, which, nevertheless, is a fundamental basis for understanding the technique of conducting accounting in medical institutions.
References /References
1. Surinov A.E. Key health indicators // Russia in numbers, 2017.
2. Firstova S.Yu. Accounting in medicine. KnoRus, 2006. S. 21-23.
3. Tokarev I.N. Accounting in budget organizations. M.: Prospekt, 2012.
4. Zakharyin V.R. Wage in commercial organizations and budgetary institutions. M.: Publishing house: Prospekt, 2012.
5. Results of federal statistical monitoring in the field of wages certain categories workers in the social sphere and science. [Electronic resource]. Access mode: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/ (date of access: 01/17/2018).
6. Ananiev L.V. Accounting in the public sector: practical recommendations M.: Infotropic Media, 2012. 360 p.
MODERN PROBLEMS AND WAYS OF DEVELOPMENT OF THE RUSSIAN AUTOMOTIVE INDUSTRY Zaborovsky E.Yu. Email: [email protected]
Zaborovsky Evgeny Yurievich - Master, Department of Organization Management, Faculty of Economics, Moscow State Regional University, Moscow
Abstract: the automotive industry is the leading branch of domestic engineering, which determines the economic and social level of development of the state. This article discusses the current state of the Russian automotive industry and the main directions of its development. The author analyzed the dynamics of production and import of products. The mode of "industrial assembly" and its main results are considered. The main tasks of the development of the industry and measures of state support are determined. The issue of Russia's entry into the World Trade Organization is considered.
Key words: automotive industry, production, import, import substitution, strategy, industrial assembly, domestic, Russia.
MODERN PROBLEMS AND DEVELOPMENT DIRECTIONS OF THE RUSSIAN AUTOMOTIVE INDUSTRY Zaborovskiy E.Yu.
Zaborovskiy Evgeniy Yurievich - Master, DEPARTMENT OF MANAGEMENT ORGANIZATION, ECONOMIC FACULTY, MOSCOW STATE REGIONAL UNIVERSITY, MOSCOW
Abstract: the automotive industry is the leading branch of the domestic engineering industry, which determines the economic and social development level of the state. This article describes the current situation in the Russian automotive industry and the main directions of its development. The author analyzes the dynamics ofproduction and import of products. The regime of "industrial assembly" and its main results are considered. The main tasks of the industry development and measures of state support are determined. The question of Russia "s accession to the world trade organization is considered. Keywords: automobile industry, production, import, import substitution, strategy, industrial assembly, domestic, Russia.
To date, the Russian automotive industry is developing in accordance with the "Strategy for the development of the automotive industry for the period up to 2020",
In accordance with the provisions of Article 161 of the Budget Code of the Russian Federation:
“A budgetary institution is an organization established by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of the state non-budgetary fund based on income and expenditure estimates.
Budgetary medical institutions maintain accounting records in accordance with the Instruction on Budget Accounting, approved by the Order of the Ministry of Finance of the Russian Federation dated August 26, 2004 No. 70n “On Approving the Instruction on Budget Accounting” (hereinafter Instruction No. 70n).
According to the specified Instruction No. 70n:
“Budget accounting is an orderly system for collecting, registering
and generalization of information in monetary terms on the state of financial and non-financial assets and liabilities of state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local governments and budgetary institutions created by them (hereinafter referred to as institutions) and operations , leading to a change in the above assets and liabilities.
Budget accounting is carried out in accordance with the Federal Law “On Accounting”, budget legislation, other regulatory legal acts of the Russian Federation and this Instruction”.
Moreover, paragraph 2 of the Order of the Ministry of Finance of the Russian Federation dated August 26, 2004 No. 70n states that until October 1, 2005 all budget institutions are required to switch to a new Chart of Accounts.
The introduction of the new Chart of Accounts is connected with the need to monitor the correctness of spending budgetary funds, as well as the effectiveness of the use of these funds. The new chart of accounts will help accountants of budgetary institutions to keep accounting records in accordance with the current legislation.
The account number of the new Chart of Accounts consists of 26 digits. When generating the account number of the Chart of Accounts for Budgetary Accounting, the following structure is used:
1 - 17 category - income classification code, departmental, functional classification of budget expenditures, classification of sources of financing the budget deficit;
18th category - code of the type of activity: in the absence of the possibility of referring to a specific type of activity - 0; budgetary activity - 1, entrepreneurial and other income-generating activities - 2, activities at the expense of earmarked funds and gratuitous receipts - 3;
19 - 21 digit - code of the synthetic account of the Chart of Accounts of budgetary accounting;
22 - 23 category - code of the analytical account of the Chart of Accounts of budgetary accounting;
24 - 26 bit - code of the Classification of operations of the general government sector.
Digits 18 - 23 form the Code of the budget accounting account.
State authorities, management bodies of state non-budgetary funds, management bodies of territorial state non-budgetary funds, local governments are allowed to enter the Chart of Accounts of categories into the code of the analytical account in order to obtain additional information required by internal users.
Also, Instruction No. 70n contains information on new forms of accounting documents (acts, statements, and so on), and correspondence of accounts is given.
Part three of Instruction No. 70n sets out the procedure for applying the chart of accounts for budget accounting.
There are only 5 sections in the new chart of accounts:
1. Non-financial assets.
2. Financial assets.
3. Obligations.
4. Financial result.
5. Authorization of budget expenditures.
And off-balance sheet accounts.
Note!
In addition to the fact that the content of the accounts has changed, we see that completely new accounts for budget accounting have appeared, such as “Non-produced assets”, “Intangible assets”, “Depreciation”, “Non-financial assets in transit”.
Thus, from October 1, 2005, budgetary medical institutions are required to organize accounting in accordance with Instruction No. 70n. In the event that they in due course paid medical services are provided, accounting for such operations is kept separately with the provision of all established reporting.
When deciding to provide paid services state and municipal institutions are obliged to draw up an estimate of income and expenses for special funds in the prescribed manner.
The order of formation of the estimate is as follows. Based on the planned volumes of services and prices for them, the receipt of funds by their sources is determined - this is how the revenue part of the estimate is obtained. Subsequently, based on the accepted procedure for distributing funds for paid services, the areas of their spending are determined (for wages, accruals for wages, the purchase of household equipment, medical equipment, the restoration of estimates of income and expenses for the budget, the transfer of funds by subordination, the formation of development funds and the like).
The provision of paid services by state and municipal institutions is carried out, as a rule, in specially organized structural units (departments, offices) of a medical institution.
The provision of services by employees of a medical institution is carried out in their free time from the main work, with the obligatory drawing up of work schedules for the main work and work for the provision of paid medical services.
The performance of paid services during the main working hours of the staff is allowed only with the subsequent entry of data into the time sheets.
In some cases, separate accounting of paid medical services is also organized by sources of income. financial resources(cash from individuals(citizens), payment under agreements of voluntary health insurance etc).
The formation and accounting of costs for the provision of paid services by budgetary institutions are not provided for by Instruction No. 70n.
The new Instruction No. 70n was developed taking into account all the new requirements for accounting and tax accounting, as well as taking into account international standards in the field of accounting and reporting.
Let us dwell on the most significant changes in budget accounting, due to the introduction of Instruction No. 70n.
1. Refusal to use the memorial-order form of accounting and the transition to a more progressive journal form.
Refusal to conduct accounting "manually" and the mandatory transition to the use of automated accounting using the most advanced accounting programs.
For this purpose, the new Instruction No. 70n provides, mandatory for use, new forms of primary documents, accounting registers, taking into account the specifics of modern budget accounting.
Automation of budget accounting is based on a single, interconnected technological process for processing primary accounting data and reflecting transactions in the relevant sections of the Chart of Accounts for budget accounting.
2. The reflection of transactions in the course of budget accounting by institutions is carried out in accordance with the Chart of Accounts for budget accounting established by Instruction No. 70n. The introduction of a new chart of accounts for budgetary accounting is intended to solve a number of problems.
As already noted, accounting for all sources of financing was carried out on a single balance sheet. This rule was violated by those institutions that were financed from several sources.
In order to effectively control the spending of funds by a budgetary institution, all financial statements, including a balance sheet (Form 1) and a report on the execution of cost estimates (Form 2-MFB), in practice, were compiled separately for each source of funding.
In addition, the accounting did not provide for a division into assets acquired at the expense of budgetary funds and at the expense of non-budgetary (entrepreneurial) activities. It also made keeping records more difficult.
Applying a new chart of accounts will resolve these issues.
3. New Instruction No. 70n brought the budgetary accounting standards used by budgetary organizations in line with the requirements of the legislation of the Russian Federation.
In particular, these are:
With regard to the accounting of fixed assets, which include tangible objects used in the course of the activities of the institution in the performance of work or the provision of services, or for the management needs of the institution, regardless of the cost of fixed assets with a useful life of more than 12 months.
Fixed assets are accepted accounting at their original cost.
The new Instruction No. 70n changed the procedure for determining the initial cost of fixed assets.
The initial cost of fixed assets is the amount of the institution's actual investments in the acquisition, construction and manufacture of fixed assets.
Investments in the acquisition, construction and manufacture of fixed assets are:
- amounts paid in accordance with the contract to the supplier (seller), including value added tax (except for their acquisition at the expense of funds from entrepreneurial and other income-generating activities);
- amounts paid to organizations for the implementation of work under a construction contract and other contracts;
- amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
- registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets;
- customs duties;
- remuneration paid to an intermediary organization through which an object of fixed assets was acquired;
- costs of delivery of fixed assets to the place of their use, including delivery insurance costs;
- other costs directly related to the acquisition, construction and manufacture of fixed assets.
The initial cost of fixed assets received by an institution under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting, as well as the cost of services related to their delivery, registration and bringing them into a condition suitable for use.
In the new chart of accounts, there is no account “Low-value and wearing out items” and new accounts have been introduced, such as: “Non-produced assets”, “Intangible assets”.
4. New Instruction No. 70n introduced the account "Depreciation".
This account is intended to reflect data characterizing the degree of depreciation of fixed assets and intangible assets institutions.
The calculation of the annual amount of depreciation of fixed assets and intangible assets is made on a straight-line basis based on the initial (replacement) cost of fixed assets and intangible assets and the depreciation rate calculated based on the useful life of this object.
During the reporting year, depreciation on fixed assets and intangible assets is charged monthly in the amount of 1/12 of the annual amount.
During the useful life of an item of fixed assets, depreciation is not suspended, except when it is transferred to conservation for a period of more than three months, as well as during the period of restoration of the item, the duration of which exceeds 12 months.
The useful life of fixed assets is determined when the items are accepted for accounting in accordance with the classification of fixed assets included in depreciation groups established by the Government of the Russian Federation.
For those types of fixed assets that are not specified in depreciation groups, the useful life is set by the institution in accordance with the technical specifications or recommendations of manufacturers.
The useful life of intangible assets is determined by the institution based on the period of validity of the license, certificate and other restrictions on the terms of use of medical property in accordance with the legislation of the Russian Federation, the expected period of use of this object.
For intangible assets for which it is impossible to determine the useful life, depreciation rates are set for twenty years (but not more than the life of the institution).
Depreciation on fixed assets and intangible assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out before full repayment the value of this object or the write-off of this object from accounting or its disposal in connection with the assignment (loss) by the institution of exclusive rights to the results of medical activities (for objects of intangible assets).
Depreciation cannot be charged in excess of 100% of the cost of fixed assets and intangible assets.
Accrual of depreciation on objects of fixed assets and intangible assets is terminated from the first day of the month following the month of full repayment of the cost of the object or write-off of this object from accounting.
Accrued depreciation in the amount of 100% of the cost of objects that are suitable for further operation cannot serve as a basis for writing them off due to full depreciation.
For fixed assets and intangible assets, depreciation is charged in the following order:
- for objects of fixed assets and intangible assets worth up to 1000 rubles inclusive, depreciation is not charged;
- for objects of fixed assets and intangible assets worth from 1,000 rubles to 10,000 rubles inclusive, depreciation is charged in the amount of 100% of the book value when the object is put into operation;
- for objects of fixed assets and intangible assets worth more than 10,000 rubles, depreciation is charged in accordance with the norms calculated in accordance with the established procedure.
Consider on specific example application of Instruction No. 70n.
Example.
The institution provided medical services not subject to VAT to the customer in the amount of 1,500 rubles.
The cost of this service amounted to 1,000 rubles.
The act of acceptance and transfer of performed medical services was signed, the work was accepted by the customer and paid for.
So the wiring will look like this:
End of example.
USE OF THE MONEY RECEIVED BY STATE AND MUNICIPAL INSTITUTIONS
Features of the use of proceeds from paid services Money are present in the activities of only state and municipal medical institutions.
Commercial institutions have the right to independently dispose of funds.
State and municipal institutions are relatively independent in the choice of spending areas.
Firstly, they use them strictly according to the estimate for special funds, and secondly, they must submit reports on the volume of proceeds (if the amount of such funds is significant, then the funding bodies may well, if not refuse, then delay funding for an indefinite time ).
The funds received by state and municipal institutions after paying taxes, in accordance with applicable law, paying utility bills and depreciation deductions related to the operation of a structural unit of a medical institution that provides paid medical services and other obligatory payments, are directed in the usual manner to expenses related to the statutory activities of the institution, including an increase in labor costs, the purchase of medical equipment, household equipment, medicines, payment for capital, medium and current repairs.
The distribution of other funds is carried out strictly in accordance with the estimate of income and expenses for special funds (acquisition of household equipment, medical equipment, materials, wages for staff of the institution, and so on).
The use of funds for the remuneration of employees of institutions is carried out on the basis of the developed regulations on the remuneration of employees engaged in the provision of paid services. At the same time, funds are directed, among other things, to the payment of bonuses to managerial and maintenance personnel.
FINANCIAL STATEMENTS
Reporting is a system of indicators reflecting the results economic activity budget organization for the reporting period and consists of tables that are compiled on the basis of accounting data.
The unified procedure for accounting and reporting in budgetary institutions and other organizations is determined by the Order of the Ministry of Finance of the Russian Federation dated January 21, 2005 No. 5n “On Approval of the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly and Monthly Budget Reporting”.
The financial statements of budgetary organizations are divided into annual, quarterly and monthly.
Government bodies, management bodies of state off-budget funds, management bodies of territorial state extra-budgetary funds, local governments and budgetary institutions created by them (hereinafter referred to as the main managers, managers, recipients of budget funds; bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets) draw up annual, quarterly and monthly budget reports (hereinafter referred to as budget reports) according to the forms of documents in accordance with Appendix No. 1 of Instruction No. 70n.
Budget reporting is compiled by the main managers, managers, recipients of budget funds; bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets, for the following dates:
- monthly - on the first day of the month following the reporting month:
- quarterly - on April 1, July 1 and October 1 of the current year;
- annual - on January 1 of the year following the reporting one.
The main managers of budget funds, bodies organizing budget execution, bodies providing cash services for budget execution, have the right to introduce additional specialized forms of budget reporting submitted as part of annual, quarterly, monthly reporting forms that reflect the specifics of the activities of managers, recipients of budget funds; bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets.
Budget reporting is signed by the head and chief accountant of the chief manager, manager, recipient of budget funds; the body organizing the execution of budgets, the body providing cash services for the execution of budgets.
When conducting budget accounting on a contractual basis by a centralized accounting department or a specialized organization, the financial statements are signed by the head of the main manager, manager, recipient of budget funds; the body organizing the execution of budgets, the body providing cash services for the execution of budgets, and the head of the centralized accounting department, or a specialized organization.
Budget reporting is prepared on the basis of General Ledger data. The indicators of the annual budget reporting must be confirmed by the data of the inventory carried out in accordance with the generally established procedure.
Budget reporting should be compiled on an accrual basis from the beginning of the year in rubles, accurate to the second decimal place after the decimal point.
According to paragraph 8 of Instruction No. 70n:
“Recipients of budget funds draw up budget reports and submit them to their superior manager of budget funds on time.
The main managers (managers) of budget funds, on the basis of the submitted budget reporting, draw up a consolidated budget report for submission to the body organizing the execution of the relevant budget (chief manager), within the time limits established by it.
The body providing cash services for budget execution draws up and submits a report on cash receipts and withdrawals to the body organizing the execution of the relevant budget.
The body organizing the execution of the budget, on the basis of the submitted consolidated budget reports of the main budget funds managers and the report on cash receipts and withdrawals of the relevant budget, draws up a consolidated report on the execution of the relevant budget.
Body organizing the execution local budget, submits consolidated statements to the bodies organizing the execution of the budget of the corresponding subject of the Russian Federation.
Bodies organizing the execution of the budget of the corresponding subject of the Russian Federation submit consolidated statements to the body authorized to form consolidated reporting on the execution of the budget for the Russian Federation. Reporting is presented in thousands of rubles without kopecks.
The composition of budget reporting includes the following forms of documents (clause 9 of Instruction No. 70n):
- Balance sheet for the execution of the budget of the main manager (manager), recipient of budget funds (form 0503130);
- Balance sheet for receipts and withdrawals of budget funds (form 0503140);
- Operations balance cash service budget (form 0503150);
- Balance of budget execution (form 0503120);
- Explanatory note (form 0503160);
- Report on financial results activities (form 0503121);
- Report on cash receipts and disposals (form 0503123);
- Report on the execution of the budget of the main manager (manager), recipient of budget funds (form 0503127);
- Budget execution report (form 0503122);
- Monthly budget execution report (form 0503128);
- Help on non-cash transactions for the execution of the budget (form 0503129);
- Help on internal calculations (form 0503125);
- Certificate of cash balances in the bank accounts of the recipient of budget funds (form 0503126).
Forms of budget accounting registers for state authorities of the Russian Federation, federal state institutions, as well as recommendations for the use of budget accounting registers were approved by Order of the Ministry of Finance of the Russian Federation dated September 23, 2005 No. 123n "On Approval of Forms of Budget Accounting Registers".
Health facilities may operate on a private or budget financing. Legislation allows the establishment of education clinics legal entities or by registering as an individual entrepreneur. To work in the field of medical services, you need to obtain a license. After receiving permits it is possible to provide services for outpatient and inpatient treatment, emergency care and health resorts.
Organization of accounting in medical institutions
The organization of the accounting system in budgetary medical institutions is strictly regulated. The main difference between their activities and commercial enterprises is the lack of great freedom of action and the predominance of free services. The rules for patient care are enshrined in the government Decree of October 4, 2012 No. 1006. Tariffication of services by commercial structures is based on the decision of the management. In budgetary organizations, state bodies are responsible for pricing.
Accounting policy
To create an effective accounting system at the enterprise, the development and approval of an accounting policy is initiated. The document is local in nature, contains norms and standards for recording transactions for a particular institution with reference to legislative provisions. The text of the document is approved by the company's management.
Accounting policy should be formed at the stage of opening an enterprise. During the work of the organization, the document does not need to be canceled and re-adopted; if necessary, it is allowed to make changes and additions to it. The structure of the accounting policy of medical enterprises:
- Block with organizational information. It provides forms of accounting, approves the working version of the chart of accounts and standard correspondence for the main business transactions. The section indicates the list and forms primary documentation to be used by officials of the institution. In the first part of the accounting policy, the rules for document circulation are fixed and the persons who are vested with the right to sign are appointed.
- The next paragraph reveals the technology for processing information from documents, agrees on the procedure for monitoring operations and issuing cash to employees of the enterprise, and lays down the rules for distributing overhead costs.
- A separate section should be devoted to the features of the applicable taxation system and the list of benefits at tax rates.
Features of accounting in commercial medical organizations
The main goal of creating clinics and medical centers with private capital is to make a profit. Income is generated by providing paid services to the population or legal entities.
IMPORTANT! Private medical organizations reflect transactions according to the working chart of accounts created on the basis of the Order of the Ministry of Finance dated October 31, 2000 under No. 94n.
Expenses incurred by companies are recorded in account 20. The cost structure is presented:
- payment of the cost of medicines;
- expenses for inventory, medical equipment;
- remuneration of personnel;
- amounts of transfers to the budget to pay off tax liabilities.
Medical enterprises are given the opportunity to provide services subject to VAT and exempt from this type of tax. If there is a preferential category of operations in accounting, it is necessary to organize their separate accounting with the usual types of services. The list of situations that allow you to do without VAT is given in Art. 149 of the Tax Code of the Russian Federation.
The accounting department of the institution in its work is guided by the norms of PBU 10/99. This document regulates the procedure for recognizing expenses and provides a simplified classification of expenses. According to the standard, expenses are divided into ordinary, operating and non-operating. Expenditures incurred during medical manipulations as part of services to clients are classified as ordinary activities. They are reflected in the accounting in the amount of actually incurred expenses.
Income transactions are shown on accounting accounts according to the rules specified in PBU 9/99. In medical institutions, revenues from ordinary types of economic activity are payments received for the provision of paid services.
NOTE! Income is recognized only after the actual provision of medical services.
Account 90 is used to reflect the amount of income. On its sub-accounts, revenue, cost and VAT are accumulated and the amount of profit or loss is displayed. Revenue is shown through correspondence involving D62 and K90.1. In parallel, the amount of the generated cost for the service is written off through debiting 90.2 and crediting 20 accounts.
Accounting for medicines and consumables
In the accounting of medical organizations, the category of MPZ includes:
- medicines;
- consumables and supplies.
Their posting is carried out according to invoices received from suppliers. The cost of shipped inventory is reflected in the debit of account 10, broken down by item groups. To write off valuables, an enterprise can use the method that is prescribed in the accounting policy:
- method of writing off at the cost of a unit of the product;
- FIFO methodology;
- medium cost option.
It is typical for medical institutions to constantly monitor the expiration dates of medicines. To implement control measures, the management of the enterprise appoints a separate official. If expired copies of medicines are identified, they must be returned to the supplier or transferred for disposal. Documenting disposal of expired drugs is carried out by drawing up an act. It prescribes the names of drugs, their number designations and series, expiration dates.
The inventory procedure in medical structures does not differ from the standard algorithm of actions. The exception is psychotropic substances and drugs classified as narcotic substances.
REMEMBER! The control of medicines for special purposes (narcotic and psychotropic) differs from generally accepted standards, it is regulated by the norms of the Law of January 8, 1998 No. 3-FZ.
If shortages are found in special-purpose means, then the identified discrepancy must be reported to the Ministry of Internal Affairs within three days. Inventory activities are carried out every month. Only personnel with a current permit to work with narcotic substances can be included in the composition of the commission.
Every month, for each doctor's office, the calculation of the consumption rates of materials is made, information on the actual use is entered in the report. Documents are transferred to the accounting department. Typical correspondence accounts:
- acceptance for accounting of medicines and consumables - D10 - K60;
- D20 - K10 - record when spending medicines.
Accounting for medical equipment and equipment
Medical equipment is included in property, plant and equipment. They are subject to depreciation. The choice of depreciation method is carried out according to the norms of PBU 6/01. Each piece of equipment is assigned an individual inventory number. Acceptance and registration of equipment is carried out on the basis of:
- consignment note;
- act of acceptance and transfer of fixed assets;
Examples of accounting entries:
- D07 - K60 the enterprise received medical equipment for installation;
- D07 - K76 - reflects the amount of money spent on the delivery of equipment;
- D08 - K07 - the actual cost of the equipment is written off, the costs of its installation are taken into account;
- D01 - K08 - the equipment is installed, configured and ready for operation, the equipment is transferred to fixed assets.
Features of accounting in the budget
Budgetary medical structures can provide paid services. The annual estimate of income and expenses should include the estimated funding from the budget and the planned income from the paid set of services. Proceeds from commercial activities are used to pay bills related to the implementation of paid services, the repayment of tax liabilities. Remaining resources are shown as budget income.
Property assets of state medical structures are operated on the basis of the right of operational management. The write-off of failed or obsolete equipment is carried out after the commission has documented the need for such an action. To coordinate the procedure with the owner of the decommissioned objects, the following are used:
- lists of equipment to be written off;
- copies of the decision on the creation of a commission dealing with the write-off of fixed assets;
- copies taken from the protocol of the commission meeting;
- deeds for the write-off of equipment.
Documentation of deregistration of equipment occurs by filling out an act of form 0306003 or form 0306033.
FOR YOUR INFORMATION! Accounting for property write-off operations is impossible if there are no documents for the approval of the decommissioning procedure for specific facilities.
Medicines are written off in such cases:
- in case of delay D 0 401 101 72 - K 0 105 21 440;
- in case of identified shortages, drawn up by an act, 0 401 101 72 is debited and 0 105 214 40 (0 105 314 40) is credited;
- when selling through a pharmacy, 2 401 101 30 is shown on debit, and 2 105 214 40 on credit (2 105 314 40).
If, after the disposal of medical equipment, there are materials that are subject to posting, an entry is made between debit 0 105 00 000 and credit 0 401 10 172. The cost of materials is determined at current market prices.
The nuances of taxation
Medical organizations are entitled to apply a 0% rate. The rule is enshrined in Art. 284.1 of the Tax Code of the Russian Federation. The funds received by the organization from the insurance company within the framework of CHI programs are not included in the income tax base. They are not included in the taxable base for calculating income tax and income received by a medical institution in the form of property under the targeted financing program.
Private medical enterprises can choose common system taxation or go to . In the case of the simplified tax system, it is beneficial to use the taxation scheme “income minus expenses”. for a medical profile of activity cannot be applied.
"Audit and taxation", 2006, N 10
Commercial medical organizations maintain accounting records in accordance with the Chart of Accounts for accounting for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts).
In the cost structure of a medical organization, a large place is occupied by the cost of used medicines, medicines and other materials.
In accordance with clause 2 of the Regulation on Accounting "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n "On approval of the Regulation on accounting "Accounting for inventories" PBU 5/01 ", the materials used in the provision of services are part of the organization's inventories.
Materials are accepted for accounting in accordance with paragraphs 5, 6 of PBU 5/01 at the actual cost, which, in case of purchase for a fee, is the amount of the organization's actual costs for the acquisition, excluding VAT and other refundable taxes (except as provided by the legislation of the Russian Federation) .
According to the Chart of Accounts, account 10 "Materials" is intended to summarize information on the availability and movement of materials. In the accounting of a medical organization, the acceptance of materials for accounting is reflected in the entry:
Dt 10 "Materials" Kt 60 "Settlements with suppliers and contractors".
The actual consumption of materials in the provision of services is reflected in the credit of account 10 "Materials" in correspondence with the accounts of production costs. In accounting for this, the entry is used:
Dt 20 Kt 10 - the materials necessary for the provision of services were released.
Based on clause 16 of PBU 5/01, a medical organization has the right to independently choose one of the methods for assessing inventories upon release into production (disposal). Materials are evaluated in one of the following ways:
- at the cost of each unit;
- at an average cost;
- at the cost of the first acquisition of inventories (FIFO method);
- at the cost of the latest acquisition of inventories (LIFO method).
The chosen method should be reflected in the accounting policy of the organization and used throughout the reporting year (for a separate type (group) of reserves).
However, in the event that legislative amendments and changes are made to regulatory framework accounting for individual business transactions, organizations have the right to make changes to the current accounting policy.
Inventories used by an entity on a special basis (for example, precious metals) or inventories that cannot normally be substituted for each other may be valued at the cost of each unit of such inventories.
Evaluation of inventories at the average cost is made for each group (type) of stocks by dividing the total cost of the group (type) of stocks by their number, which are formed respectively from the cost and the amount of the balance at the beginning of the month and the stocks received during this month.
Estimation at the cost of the first acquisition of inventories (FIFO method) is based on the assumption that inventories are used during a month and another period in the sequence of their acquisition (receipt), that is, the inventories that are the first to enter production should be valued at the cost of the first acquisitions, taking into account the cost of inventory at the beginning of the month. When applying this method, the assessment of inventories in stock (in stock) at the end of the month is made at the actual cost of the latest acquisitions, and the cost of goods, products, works, services sold takes into account the cost of early acquisitions.
Cost valuation of the most recently acquired inventory (LIFO method) is based on the assumption that the first inventory to be put into production should be valued at the cost of the last in the acquisition sequence. When applying this method, the assessment of inventories that are in stock (in stock) at the end of the month is made at the actual cost of early acquisitions, and the cost of goods, products, works, services sold takes into account the cost of late acquisitions.
Evaluation of inventories at the end of the reporting period is made depending on the accepted method of valuation of inventories at their disposal, that is, at the cost of each unit of inventory, average cost, cost of the first or last acquisitions.
Due to the wide range of materials used, medical organizations should pay special attention to the choice of inventory estimation method, weighing the advantages and disadvantages of each of them.
In addition to the chosen method for assessing the MPH, medical organizations must solve another problem: when exactly to write off the materials as an expense.
The fact is that after leaving the warehouse, materials can be stored in various structural units of a medical organization (main and auxiliary) for a long time, and therefore it is often simply impossible to calculate the balances.
Based on this, there is a real need to keep operational records of medical workers on the use of materials received from the warehouse. A medical organization can use the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n "On Approval Guidelines on accounting of inventories". According to clause 98 of this document:
"The organization can issue materials or their individual groups, types, names to its divisions without indicating the destination. In this case, the release of materials is accounted for as internal movement, and the materials themselves are considered accountable to the division that received them.
For actually used materials, the subdivision - the recipient of materials draws up an expense report, which indicates the name, quantity, discount price and amount for each item, number (code) and (or) name of the order (product, product) for the manufacture of which they were spent, or number (code) and (or) name of costs, quantity and amount according to consumption rates, quantity and amount of consumption in excess of the norms and their reasons; in necessary cases, the quantity of manufactured products or the volume of work performed is indicated.
The write-off of materials from the reporting of the relevant division of the organization and the attribution of their cost to production costs (depending on the purpose for which the materials were spent) are made on the basis of the above act.
The specific procedure for drawing up an act of consumption of materials, as well as a list of units for which it is provided, are established by the organization.
When determining the cost of medical services provided, medical organizations (as, indeed, all other business entities) use the Accounting Regulation "Organization's expenses" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n.
In accordance with paragraph 2 of PBU 10/99, an organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners property).
Cases of disposal of assets that are not recognized as an expense for accounting purposes are listed in clause 3 of PBU 10/99.
According to the specified accounting standard medical expenses are divided into:
- expenses for ordinary activities;
- operating expenses;
- non-operating expenses.
Ordinary business expenses are expenses related to the provision of medical services. These expenses are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable. If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).
When forming expenses for ordinary activities, a medical organization should group them according to the following elements:
- material costs;
- labor costs;
- deductions for social needs;
- depreciation;
- other costs.
The list of cost items is established by the medical organization independently.
The expenses of a medical organization are recognized in accounting only if the organization meets all the conditions listed in paragraph 16 of PBU 10/99. If at least one of the conditions is not met, then a receivable is recognized in the accounting of a medical organization.
Expenses are recognized in accounting regardless of the intention of the organization to receive revenue from the provision of medical services, operating or other income and from the form of expenditure (cash or in kind). In accordance with paragraph 18 of PBU 10/99, expenses in accounting are recognized as reporting period in which they took place, regardless of the time of the actual payment of funds and other form of implementation. If the expenses give rise to income over several reporting periods and the relationship between income and expenses cannot be clearly determined or is determined indirectly, then the expenses should be reasonably allocated.
The determination of income in accounting is also carried out by a medical organization in accordance with the Accounting Regulation "Income of the organization" PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n.
An organization’s income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners) (clause 2 PBU 9/99).
Paragraph 5 of PBU 9/99 establishes that income from common species activity is the proceeds from the sale of products and goods, income related to the performance of work, the provision of services (hereinafter referred to as the proceeds).
Therefore, the income from ordinary activities of a medical organization will be the proceeds from the provision of medical services.
In addition to income from ordinary activities accounting recognizes other income, which includes operating income, non-operating income, extraordinary income (paragraph 4 of PBU 9/99).
To recognize revenue (income from ordinary activities) in the accounting of a medical organization, the following conditions must be simultaneously met:
- the organization has the right to receive this revenue, arising from a specific contract or otherwise confirmed as appropriate;
- the amount of proceeds can be determined;
- there is confidence that as a result of a particular operation there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;
- the service has been rendered;
- the costs incurred or to be incurred in connection with this transaction can be determined.
If at least one of the above conditions is not fulfilled in relation to the funds and other assets received by the organization in payment, then the accounting of the medical organization recognizes accounts payable and not revenue.
Please note that the recognition of revenue from the provision of medical services is made upon the provision of the service.
To reflect in accounting revenue from the provision of services, it is necessary to have documents confirming that the service has been provided. As a rule, such a document is an act of work performed (services rendered).
Primary accounting documents are accepted for accounting:
- if they are compiled according to the form contained in the albums of unified (standard) forms of primary accounting documentation;
- if the organization approved the form primary document, not provided in the albums of unified forms.
The form of the act of work performed (services rendered) is not legally approved, therefore, a medical organization has the right to develop such a form on its own. At the same time, independently developed forms in accordance with paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ) must contain the following details:
- name of the document (form);
- form code;
- date of compilation;
- the name of the organization that compiled this document;
- content business transaction;
- business transaction meters in physical and monetary terms;
- a list of officials responsible for the performance of a business transaction and the correctness of its execution;
- personal signatures of the said persons and their transcripts.
A sample of the developed act is approved by a separate organizational and administrative document of a medical organization.
The list of persons entitled to sign primary accounting documents is approved by the head of the medical organization in agreement with the chief accountant (clause 3, article 9 of Law N 129-FZ).
To account for revenue from the provision of services in the accounting of a medical organization, account 90 "Sales" is used, subaccount 90-1 "Revenue".
To account 90 "Sales", the medical organization opens the following sub-accounts:
90-2 "Cost of sales";
90-3 "Value Added Tax";
90-9 "Profit/loss on sales".
Revenue from the provision of medical services in the accounting of a medical organization is reflected at the time of its recognition (that is, at the time of signing the act of providing services). The exception is operations under contracts with a special transfer of ownership.
To do this, the following entry is used in accounting:
Dt 62 Kt 90-1 - revenue from the provision of medical services is reflected.
At the same time, the cost of services rendered is written off:
Dt 90-2 Kt 20 (40) - the costs of services rendered (work performed) are written off.
More details about the specifics of the provision of healthcare services can be found in the book of CJSC "BKR-Intercom-Audit" "Health Services".
N. Belyaeva
Tax Consultant
CJSC "BKR-Intercom-Audit"