At the end of the year it will be necessary to take stock. When to close 109 accounts? Are there any special features? The answers are in the article.

To fully reflect the facts of economic life, check the ledger indicators and make sure that the analytical and synthetic accounting data are identical.

Then close the accounts of the working chart of accounts for the financial result of previous reporting periods (account 0 401 30 000), the balances of which do not carry over to the next year.

109th accounts: whether to close account 0 109 00 000 at the end of the year

Close accounts for the costs of manufacturing finished products, performing work, and services, depending on the characteristics of the process, that is, the “production cycle,” which does not always coincide in time with the beginning and end of the financial year. That is, when the institution sold goods or provided services.

Conclusion: at the end of the year there may be a balance on account 0 109 00 000.

On analytical accounts, account 0 109 00 000, the accountant groups expenses:

• direct costs, which are directly attributed to the cost of finished products, works, services (account 0 109 60 000);
• overhead costs for the production of finished products, works, services (account 0 109 70 000);
• general business expenses (account 0 109 80 000);
• distribution costs (account 0 109 90 000).

At the end of the reporting period, write off overhead and general business expenses to the debit of account 0 109 60 000. The reporting period for the distribution of overhead and general business expenses is a month. This indirectly confirms paragraph 135 of Instruction No. 157n.

Write off the cost collected on account 0 109 60 000 to the debit of account 0 401 10 100. Since the “production cycle” in time often does not coincide with the beginning and end of the financial year, determine the frequency of write-off yourself. And write it down in the institution’s accounting policy.

In accounting, make the following entries:

DEBIT 0 109 60 200
CREDIT 0 109 70 200
- overhead costs are allocated to the cost of services or products.

DEBIT 0 109 60 200
CREDIT 0 109 80 200
- general business expenses are allocated to the cost of services or products.

Basis - an accounting certificate (f. 0504833) with a calculation of their distribution attached;

DEBIT 0 401 20 000
CREDIT 0 109 80 200
- non-allocated general business expenses are included to reduce the financial result of the institution.

Basis - accounting certificate (f. 0504833);

DEBIT 0 401 10 000
CREDIT 0 109 60 200
- the cost of services provided or manufactured products is included in reducing the financial result of the institution.

109th accounts: how to close accounts 0 109 00 000 during the year

An institution may provide one type of service or several. Let's consider the options.

Option 1. The institution sells one service within one year (that is, all costs are direct). Then accrue costs and write them off within one financial year.

Make the following entries in your accounting:

DEBIT 0 109 60 200

- accrued costs for the implementation of educational services;

DEBIT 0 401 10 130
CREDIT 0 109 60 200
- expenses are written off in the amount of the actual cost of services to the financial result;

DEBIT 0 401 10 130
CREDIT 0 303 03 730

DEBIT 0 401 10 130
CREDIT 0 401 30 000

Option 2. The institution sells several types of finished products or services within one year. That is, both direct and overhead costs. In your accounting policy, set out:

• costing unit;
• the procedure for attributing overhead and general business expenses;
• frequency of closing costs;
• detailing the accounts of the working chart of accounts.

Make the following entries in accounting:

DEBIT 0 109 60 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- direct costs for the implementation of educational services have been accrued;

DEBIT 0 109 70 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- accrued overhead costs for the implementation of educational services;

DEBIT 0 109 70 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- general business expenses for the implementation of educational services were accrued based on the calculations made (during the year);

DEBIT 0 109 60 200

- overhead and general business expenses are written off to the actual cost of services;

DEBIT 0 401 10 130
CREDIT 0 109 60 200
- expenses are written off at actual cost to the financial result;

DEBIT 0 401 10 130
CREDIT 0 303 03 730
- income tax accrued;

DEBIT 0 401 10 130
CREDIT 0 401 30 000
- income is written off to the financial results of previous reporting periods.

Option 3. The institution sells several types of finished products (works, services). Just like in the second option, there are both direct and overhead costs. However, there are services that the institution began to implement in one financial year and will complete them in another. An example of such services is consultations and advanced training courses.

Cover costs for the appropriate funding source.

In these economic conditions, the institution objectively does not have the opportunity to write off the costs incurred to the financial result until January 1 of the next financial year.

Make the following entries in your accounting:

DEBIT 0 109 60 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- direct costs for the implementation of educational services are accrued in costing units (during the year);

DEBIT 0 109 70 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- accrued overhead costs for the implementation of educational services in costing units based on the calculations made (during the year);

DEBIT 0 109 70 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- general business expenses for the implementation of educational services were accrued based on the calculations made;

DEBIT 0 109 60 200
CREDIT 109 70 200 (0 109 80 200)
- overhead and general business expenses are written off to the actual cost of services.

We will tell you how to plan income and expenses and reflect them in the FHD plan, as well as what preliminary settings need to be made in 1C to reflect plans for receipts and disposals.

Planning income and expenses

When a budgetary institution in its charter has prescribed the right to conduct income-generating activities, it is necessary to include indicators of planned revenues in the FCD plan.

The requirements for the FCD plan are determined by order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n (hereinafter referred to as Requirements No. 81n). A financial management plan is drawn up using the cash method and includes indicators for receipts and payments. The indicators of the approved FCD plan for the next year and planning period can be clarified if necessary (clauses 9, 17 of Requirements No. 81n).

The budgetary institution reflects information on planned receipts (income) and payments (expenses), as well as the amounts of changes made to the indicators of assignments, in the corresponding analytical accounts of account 504.00 “Estimated (planned) assignments.” The balance of account 504.00.100 “Estimated (planned) income assignments,” as well as its credit turnover, show the amounts that the institution plans to receive in accordance with the FCD plan. The balance of account 504.00.200 “Estimated (planned) assignments for expenses,” as well as its debit turnover, show the amount of expenses that the institution plans to make in accordance with the FCD plan.

The amounts of receipts (income) of the institution approved by the FCD plan are reflected in the debit of the analytical accounts of account 507.00.000 “Approved volume of financial support”. The debit balance of the specified account shows the amount of funds that are provided within the planned assignments for income (receipts) by the FCD plan, but have not yet been credited to the institution’s personal account.

The amounts of receipts and income received from financial security, as well as the return of previously received income and receipts, are accounted for in account 508.00.000.

The analytical accounting accounts of account 506.00.000 “Right to assume obligations” reflect information on the implementation of planned assignments for the institution’s expenses. Credit turnover on the specified institution account shows the volume of rights to assume obligations, and the credit balance shows the free balance for accepting obligations.

Income-generating activities- this, in particular, is the profitable production of goods, works and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as an investor.

Budgetary institutions are vested with the right to carry out income-generating activities, provided that this activity serves to achieve the goals for which the institution was created and corresponds to the goals specified in the constituent documents of the institution (clause 3 of article 298 of the Civil Code of the Russian Federation and clause 2 of article 24 Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”).

Sections 24-26 of the account number for analytical accounting of accounts 504.00.000, 506.00.000, 507.00.000, 508.00.000 reflect the corresponding KOSGU codes. Please note that in accordance with the order of the Ministry of Finance of the Russian Federation dated December 27, 2017 No. 255n, the procedure for applying KOSGU changed in 2018.

Read also Three new federal accounting standards come into force on May 31

According to clause 309 of Instruction No. 157n, accounting objects of the section “Authorization of expenses of an economic entity” are taken into account according to the analytical groups of the synthetic account, which are formed by financial periods.

Transactions for accounting for the authorization of receipts and disposals for the current financial year for income-generating activities are reflected in standard accounting entries:

• Dt 2.507.10.1ХХ Kt 2.504.11.1ХХ – approved income is reflected
• Dt 2.504.12.2ХХ Kt 2.506.10.2ХХ – approved expenses are reflected
• Dt 2.508.10.1ХХ Kt 2.507.10.1ХХ – income received (receipts)
• Dt 2.506.10.2ХХ Kt 2.502.11.2ХХ – obligations accepted
• Reflection of plans for receipts and disposals

First, you need to make preliminary settings in the institution’s card. On the tab " Basic» it is necessary to indicate information about the founder of the institution (subject of the Russian Federation, the budget from which the institution is financed, data of the body that exercises the powers of the founder (“Main” – “Organizations” – “Founder”).

Accounting for income and expense planning operations is carried out in the section “Planning and authorization” – “Planned performance indicators”.

To store the list of FCD plans, use the directory " Receipts (departures) plans" Receipts (disposals) plans are stored in the information register " Plans for receipts (disposals) of the organization" Information on FHD plans is entered separately by income (KDB), expenses (KRB) and sources of financing (CIF), as well as separately by KFO and planning periods. (" Planning and authorization" - Chapter " Planned performance indicators” – “Plans of receipts (disposals)».

After the plans for receipts and disposals have been created, it is necessary to enter information about the composition of the plan for receipts and disposals into the directory " Items of the receipts (disposals) plan» (« Planning and authorization” – “Section Planned performance indicators” – “Items of the revenue (disposal) plan”).

You can enter a plan for receipts (disposals) in two ways: using the assistant for entering planned indicators or entering the document “ Planned appointments", which are also in the " Planned performance indicators" Plan assignments are entered separately for each plan, broken down by plan items.

To monitor the execution of the FCD plan, use the report “Summary data on the execution of the FCD plan” (“ Planning and authorization" - Section "Reports" - "Planning and authorization reports»).

Cost calculation procedure

In accordance with clauses 134-140 of Instruction 157n, subaccounts of account 109.00.000 are intended for accounting for operations to form the cost of finished products, work performed, services provided.

According to paragraph 138 of Instruction 157n, the grouping of costs is carried out by type of expense in the context of cost groups:

• direct costs directly attributable to the cost of finished products, works, services (subaccount 109.60);
• overhead costs for the production of finished products, works, services (subaccount 109.70) - general production costs;
• general business expenses (subaccount 109.80);
• distribution costs (subaccount 109.90).

General business expenses of the institution incurred during the reporting period (month), in accordance with the accounting policy approved by the institution, are distributed among the cost of finished products sold, work rendered, services provided - if the institution provides more than one type of service (work, product). In terms of non-allocated expenses, expenses are attributed to the increase in expenses of the current financial year - account 401.20.000. For example, to account for expenses not related to income-generating activities (clause 135 of Instruction No. 157n).

Read also Analysis of account 51

According to the norms, paragraph 134 of Instruction 157n, the procedure for attributing costs to cost, the method of their distribution and the frequency of write-off, the institution must develop and consolidate in the accounting policy for accounting purposes. The basis for distribution can be: direct costs, material costs, revenue volume or another indicator characterizing the result of the institution’s activities.

Formation of cost in the program “1C:BGU 8”, ed. 2.0

For account 109.60 in the program “1C: Public Institution Accounting 8”, analytical accounting is maintained by item and type of costs.

For accounts 109.70, 109.80, 109.90, analytical accounting is maintained by type of cost. The directory is supplied empty, it must be filled by creating elements (“ Services, works, production" - "Types of costs"). The directory displays a list of cost types that are used in accounting to detail expenses.

In conjunction with accounting, the program organizes tax accounting of expenses for income-generating activities in off-balance sheet accounts N20, N25, N26 and N44. For each of the accounts N20, N25 and N26, two sub-accounts have been introduced for separate accounting of direct and indirect expenses for income-generating activities in accordance with Art. 318 Tax Code of the Russian Federation.

Analytical accounting on account N20 is carried out in the context of manufactured products, work performed, services (sub-account “Nomenclature”). Analytical accounting of production costs and distribution costs in tax accounting, as in accounting, is carried out by types of costs (sub-account “Types of costs”).

In documents reflecting production costs and distribution costs for income-generating activities, an account and cost analytics are indicated.

The “Type of expenses” attribute determines the type of expenses in tax accounting and is a criterion for classifying expenses as direct or indirect in tax accounting.

For accounts 109.00, the program provides the ability to set up analytical accounting by area of ​​activity. An additional subaccount Line of activity is established and the directory is filled out " Area of ​​activity» (« Services, works, production” – “Create” – “Areas of activity»).

But when adding this analytics, you must follow the following rule: if the analytics is installed for at least one general expenses account (109.70 or 109.80), then it must be installed for account 109.60. If this analytics is absent on both accounts of general expenses, then on account 109.60 analytics by areas of activity may or may not exist.

The accounting policy of the institution sets the rules for the distribution of general production (109.70) and general business (109.80) expenses for the cost of services, direct costs for which are collected in account 109.60 (“ Main” – “Organizations, institution card” – “Accounting policies” – “Production” tab – hyperlink “Methods for distributing total costs»).

How to properly keep accounting records for the receipt and expenditure of extra-budgetary funds (income from the provision of paid services)? How are income and actual expenses formed by budget classification codes? How is the cost determined by type of cost? You will find answers to these and some other questions in the material provided.

Let's consider the procedure for maintaining accounting records for extra-budgetary activities using the example of a budgetary institution, which is financed by allocating subsidies for the implementation of a state task (providing sanitary and epidemiological services). In addition to budgetary activities, it provides sanitary and epidemiological services on a paid basis to legal entities and individuals on the basis of agreements concluded with them, that is, it engages in other income-generating activities, guided by the List of paid services (approved by order of the enterprise).

If in the budget in accordance with the Instructions for the application 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, approved by order of the Ministry of Finance of Russia dated 01.12. 2010 (as amended on October 12, 2012; hereinafter referred to as the Instructions), the code for the type of financial support for activity 4 (KFO 4) is applied, then for other income-generating activities the code for the type of financial support for activity 2 (KFO 2) is used.

Income from the provision of paid services is recorded in the credit of account 2.401.10.130.

Let's look at some wiring:

1. The customer was provided with a service and the work was completed. Based on the work completion certificate signed by both parties (customer and service provider), we accrue income:

Debit account 2.205.31.560 Credit account 2.401.10.130.

2. The customer paid for the service provided, the funds were transferred to a personal account opened with the Federal Treasury:

Debit account 2.201.11.510 Credit account 2.205.31.660.

3. The customer paid for the service provided to the institution’s cash desk:

Debit account 2.201.34.510 Credit account 2.205.31.660.

4. We transfer proceeds from the provision of paid services from the institution’s cash desk upon an announcement for a cash contribution to a personal account opened with the Federal Treasury:

Debit account 2.210.03 560 Credit account 2.201.34.610.

5. Funds (revenue) are credited to a personal account opened with the Federal Treasury:

Debit account 2.201.11.510 Credit account 2.210.03.660.

The receipt of funds is reflected in the debit of account 2.201.11.210.

At the same time, an entry is made to the debit of the off-balance sheet account on January 17.

6. Intradepartmental settlements between the head office and the branch for income are reflected in the following entries:

Debit account 2.304.03.130 Credit account 2.401.10.130.

So, income is reflected in the credit of account 2.401.10.130 (KOSGU 130).

When an institution performs any work or provides services, their cost is formed on account 109.00.000 “Costs of manufacturing finished products, performing work, services” taking into account direct, overhead (indirect) and general business expenses. The use of the specified account is provided for in the Instructions. The institution's accounting policy must determine the procedure and frequency of recording expenses in this account. Let's assume that expenses are reflected at the end of the month.

In accounting, expenses are divided into direct, general and overhead (see figure). To direct expenses include the costs of remunerating the staff of specialists who are engaged in the provision of sanitary and epidemiological services, and accruals for wage payments (insurance premiums) for these specialists, as well as consumables (chemical reagents, bacteriological preparations, media, alcohol, etc. ), which are directly used in the process of providing services.

General running costs- these are expenses for utilities (except for standard costs), communication services, transport services, wages and accruals for payments for wages of administrative, administrative, administrative and support personnel who are not directly involved in the provision of sanitary and epidemiological services for the maintenance of real estate.

Indirect production costs cannot be directly attributed to a specific type of service. These are the costs of maintaining and operating fixed assets, management, organization, maintenance of the production process, business trips, employee training, etc. They are subject to distribution between types of financial support for activities (CFO).

CLASSIFICATION OF INSTITUTION COSTS

As you can see, in the figure, direct and indirect (overhead) costs are combined into the “production costs” group. Overhead costs in this group are subject to distribution to the cost of products, works, services (by type). Based on clause 135 of the Instructions, the institution’s general business expenses for the reporting period (month) are distributed among the cost of work and services, and unallocated expenses are allocated to increase the expenses of the current financial year. These include non-production expenses. Based on clause 136 of the Instructions, the amount of costs incurred by the institution as a result of the implementation of work and services is distribution costs, which are also included in the increase in current year expenses.

So, indirect (overhead) costs associated with the provision of services, performance of work, and general distributed expenses are subject to distribution. The procedure for distributing such expenses is determined by the enterprise independently and is reflected in its accounting policies.

Financial support for the main activities of a budgetary institution is carried out in the form of subsidies for the implementation of government tasks. They are allocated taking into account the costs of maintaining real estate and especially valuable movable property assigned to the institution by the founder or acquired from funds allocated to it by the founder for the acquisition of such property, as well as the costs of paying taxes, the object of taxation for which is the corresponding property.

When drawing up a plan for financial and economic activities for the next financial year, a budgetary institution must distribute planned general business expenses by type of activity. Income from subsidies for the implementation of government tasks is planned on the basis of data received from the founder. In addition, income from the provision of paid services (by type of service) is planned. General expenses according to the accounting policy are distributed in proportion to income by type of activity. Let's look at an example of how total costs are distributed between activities at the planning stage.

Example

The enterprise's income by type of activity is:

• subsidies for the implementation of government tasks - 10,020,000 rubles.

income-generating activity - RUB 30,000,000.

20,000 rubles have been allocated for the payment of taxes on property and land, for which real estate and especially valuable movable property of an institution are recognized as the object of taxation.

The company's expenses are presented in table. 1.

Table 1. Enterprise expenses
Type of expenses	KOSGU	Total total expenses, rub.
Communication services
Public utilities
Including:
electricity
thermal energy
water consumption water disposal
Transport tax
Total		559 000

According to the established method for distributing total expenses when planning financial and economic activities, we distribute total expenses in proportion to income by type of activity (in the total amount of income and without taking into account the amount of subsidies allocated for the payment of taxes on property and land; Table 2):

1. The total amount of subsidies for the implementation of the state task (excluding the amount for taxes) is:

10,020,000 - 20,000 = 10,000,000 rub.

2. Total amount of receipts for all types of activities (excluding taxes):

40,020,000 - 20,000 = 40,000,000 rub.

3. Share of income from subsidies:

10,000,000 rub. / 40,000,000 rub. = 25%.

4. Share of income from income-generating activities:

30,000,000 rub. / 40,000,000 rub. = 75%.

Table 2. Distribution of expenses by type of activity
Type of expenses	KOSGU	Subsidies for the implementation of government tasks (25%)	Funds from income-generating activities (75%)
Communication services
Public utilities
Including:
electricity
thermal energy
water consumption water disposal
Transport tax
Total		209 625	349 375

Thus, total expenses are distributed by type of financial support for activities:

1) receiving subsidies for the implementation of the state task KFO 4;

2) receiving income from business activities of KFO 2.

The accrual of direct expenses is reflected in account 2.109.61.000 “Cost of finished products, performance of work, services” using the following entries:

Debit of account 2.109.61.211 Credit of account 2.302.00.730 - expenses for remuneration of employees directly involved in the provision of the service.

Debit of account 2.109.61.213 - Credit of account 2.303.00.730 - insurance premiums accrued for wage payments for these employees.

Debit of account 2.109.61.272 Credit of account 2.105.00.340 - expenses of inventories that are directly used in the provision of services.

The accrual of overhead costs is reflected in account 2.109.71.000 “Overhead costs for the production of finished products, works, services.” There may be such entries here:

Debit account 2.109.71.272 Credit account 2.105.00.440 - expenses for other materials.

Debit account 2.109.71.290 Credit account 2.208.00.660 - other expenses.

The accrual of general business expenses is reflected in account 2.109.81.000 “General business expenses”:

Debit of account 2.109.81.211 Credit of account 2.302.00.730 - expenses for remuneration of management and support personnel.

Debit of account 2.109.81.213 Credit of account 2.303.00.730 - insurance premiums accrued for wage payments for this personnel.

Debit of account 2.109.81.221 Credit of account 2.302.00.730 - expenses for communication services.

Debit of account 2.109.81.226 - Credit of account 2.302.00.730 - expenses for other services.

Debit to account 2.109.81.272 Credit to account 2.105.00.440 - expenses for other materials that are not directly used to provide the service.

The accrual of distribution costs is reflected in account 2.109.91.000 “Distribution costs”.

When distributing overhead and general business expenses at the end of the month, entries are made in the corresponding analytical accounts:

Account debit 2.109.61.000 Account credit 2.109.71.000, Account credit 2.109.81.000.

All amounts reflected in account 2,109,61,000 are taken into account when generating the financial result.

Expenses due to entrepreneurial activity are formed according to the type of financial support for the activities of KFO 2. In addition, in budgetary organizations, expenses are formed according to articles and sub-articles of the economic classification of budgets of the Russian Federation, reflecting the most detailed distribution of budget expenses:

Article 210 “Wages and accruals for wages” includes the following sub-articles:

• 211 “Wages”;
• 212 “Other payments”;
• 213 “Accruals for wages”;

Article 220 “Purchase of services” includes sub-articles:

• 221 “Communication services”;
• 222 “Transport services”;
• 223 “Utilities”;
• 224 “Rent for the use of property”;
• 225 “Property maintenance services;
• 226 “Other services”;

Article 300 “Receipt of non-financial assets” includes sub-articles:

• 310 “Increase in the value of fixed assets”;
• 320 “Increase in the value of intangible assets”;
• 340 “Increase in the cost of inventories”;

Article 290 “Other expenses” includes the cost of paying scholarships; payment of taxes in accordance with the tax legislation of the Russian Federation, other expenses not included in subarticles 211-263.

So, we looked at accounting for income and expenses in accounting. Now let's move on to generating income and expenses for tax accounting. The division of expenses into direct and indirect differs in accounting and tax accounting. When generating income and expenses for business activities for tax purposes, when calculating income tax, one must be guided by the norms of Chapter. 25 Tax Code of the Russian Federation.

Based on Art. 249 of the Tax Code of the Russian Federation, income from sales is recognized as proceeds from the sale of goods, works, services of one’s own production, and proceeds from the sale of property rights. The accounting policy must specify the method for recognizing income and expenses related to payments for services sold. In our institution, this is an accrual method of recognizing income, that is, income is recognized in the tax period in which it occurred, regardless of the actual receipt of funds. The tax register looks like this (Table 3).

Table 3. Tax register by income for the 1st half of 2013
expenditures	At the beginning of the period	2nd quarter				Total since the beginning of the year
		April	May	June	just for the 2nd quarter
Income, including:	6 882 590	3 107 592	2 523 486	1 634 988	7 266 066	14 148 656
Sanitary and epidemiological services	6 882 590				7 266 066	14 148 656
Non-operating income
Including:
reimbursement of the territorial authority for electricity
compensation by court decision
Total	6 882 590	3 107 592	2 523 486	1 634 988	7 266 066	14 148 656

Data on account 2.401.10.130 of the General Ledger - 14,148,656.28 rubles.

The tax register data is RUB 14,148,656. (with rounding).

This means that the income from the sale of services is:

16,644,335.52 - 2,495,679.24 (VAT) = RUB 14,148,656.28

Let's move on to creating a tax register for expenses.

Production and distribution costs include direct costs and indirect costs. The methodology for determining expenses is based on the accrual method. Guided by Art. 318 ch. 25 of the Tax Code of the Russian Federation, we include the following as direct expenses:

1. Material costs (clauses 1-4 of Article 254, Chapter 25 of the Tax Code of the Russian Federation).

2. Expenses for remuneration of personnel involved in the process of providing services, expenses for compulsory pension insurance (insurance and funded part of the labor pension), social insurance, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, accrued on specified amounts for wages.

3. Amounts of accrued depreciation on fixed assets that are directly involved in the provision of services.

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Art. 265 ch. 25 Tax Code of the Russian Federation.

In this case, the amount of indirect costs for production and sales incurred in the reporting (tax) period is fully included in the expenses of the current reporting (tax) period, taking into account the requirements provided for by the Tax Code of the Russian Federation. Non-operating expenses are included in the expenses of the current period in a similar manner.

Direct expenses refer to the expenses of the current reporting (tax) period as products, works, and services are sold, the cost of which they are taken into account in accordance with Art. 319 ch. 25 Tax Code of the Russian Federation. A taxpayer providing services has the right to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distribution to the balances of work in progress.

The tax register for expenses for the 1st half of 2013 is presented in table. 4.

Table 4. Tax register for expenses for the 1st half of 2013
No.	expenditures	At the beginning of the period	2nd half of the year				Total since the beginning of the year
			April	May	June	in just the 2nd quarter
	Total direct costs	1 702 867	1 214 409	1 328 031	1 144 249	3 686 689	5 389 556
	Including:
	salaries of employees performing paid services
	salary accruals
	medicines and bacteriological preparations, chemical reagents
	depreciation of fixed assets for production purposes
	Indirect costs total	5 200 349	1 001 774	1 072 855	1 070 925	3 145 554	8 345 903
	Including:
	material expenses (fuels and lubricants, spare parts, production services, environmental pollution fees within established limits, etc.)
	salary of AUP, service personnel (including unified social tax)
	depreciation of fixed assets for non-production purposes
	public utilities
	communication services
	including cellular services
	amount of taxes and fees (except for the unified social tax and the fee for environmental pollution)
	other expenses
	Total expenses	6 903 216	2 216 183	2 400 886	2 215 174	6 832 243	13 735 459
	Non-operating expenses
	Including:
	reimbursement of the territorial body for electricity
	court compensation
	Total	6 903 216					13 735 459

Data on account 2.109.61.000 of the General Ledger - 13,995,399 rubles.

Tax register data - RUB 13,735,459.

As we can see, the amount of expenses generated in the tax register is less than the amount of expenses formed on account 2.109.61.000, by the amount of expenses due to social insurance (RUB 155,748), by the amount of expenses for depreciation of fixed assets (RUB 104,192) , acquired by the institution, with a cost of over 40,000 rubles. for each unit:

13,995,399 - 13,735,459 = 259,940 rubles;

155,748 + 104,192 = 259,940 rub.

Amounts of expenses due to social insurance in case of temporary disability and in connection with maternity are reflected in account 303.02 (Table 6).

Table 6. Analysis of account 303.032 (KFO 2) for the 1st half of 2013
	Debit	Credit
Opening balance
		155 747,63
		155 747,63
Closing balance

Let us remind you that all expenses must be economically justified, that is, incurred to carry out activities aimed at generating income, and documented.

Costs incurred from profits are immediately written off to account 2,401,20,000 “Current financial year expenses.”

___________________

We hope that after reading this article you will not have any questions regarding the procedure for generating income and expenses for extra-budgetary activities.

S. S. Velizhanskaya, deputy chief accountant of the FFBUZ "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky district of the city of Yekaterinburg"

Duringfrom December 10, 2014 to January 16, 2015 more than 120 partners of the 1C company in 100 cities of Russia with the methodological support of the 1C company, they are conducting the next training seminar “Reporting of state and municipal institutions for 2014 using “1C: Public Institution Accounting 8” http://1c.ru/news/events/event.jsp?id=818 .

We offer you a selection of answers to questions, feedback from listeners and photo reports from this seminar.

About the seminar “Reporting of state and municipal institutions for 2014 using “1C: Public Institution Accounting 8”

In order to provide methodological support to the accounting services of state and municipal institutions, 1C, together with regional partners, is conducting a series of seminars on the topic: “Reporting of state and municipal institutions for 2014 using “1C: Public Institution Accounting 8” - a mass educational event on a single program in more than 100 cities of Russia (http://1c.ru/news/events/event.jsp?id=818).

The seminar examines the features of reporting for 2014 by state-owned, budgetary and autonomous institutions using practical examples in “1C: Public Institution Accounting 8”.

The seminar will help you prepare qualitatively for the submission of the annual report to budgetary institutions, as well as state-owned and autonomous institutions. At the seminar, all issues of accounting and preparation of annual reporting are discussed using practical examples using the program “1C: Public Institution Accounting 8” (http://v8.1c.ru/stateacc/) in accordance with regulatory documents on budget classification and accounting and reporting of state and municipal institutions.

In the seminar program:

• Practical recommendations for preparing for reporting for 2014:

- year-end events

- conclusion of accounts of the current reporting year

- conducting an inventory of balance sheet items

· Features of reporting for 2014 by state, budget and autonomous institutions

• Review of legislative changes in 2014-2015
• Generating reports using the program "1C: Public Institution Accounting 8"
• Answers to listener questions

Conducting seminars by partners lasted until January 16, 2015 . According to preliminary results promptly received from 1C partners, the seminar has already been attended in the regions more than 5000 listeners.

According to preliminary data, the largest number of listeners in Russian cities were gathered by seminars conducted by the following companies: 1C Franchising PROFI (Lipetsk region) - 169 people, Firm "Nelko" (Makhachkala) - 157 people; INFORMPOVOLZHIE (Nizhny Novgorod) - 151 people, Company "RIC" (Ekaterinburg) - 150 people, Group of companies "DRV" (Kaliningrad) - 105 people, NOU UMTS "Kurs-INFORM" (Nizhny Novgorod) - 95 people, ASPECT (Vichuga) - 82 people; Madyarov Innovation Center (Irkutsk) - 79 people, IPF "KIZHI" (Vladimir) - 77 people; Runa S (Nizhny Novgorod) - 69 people, Data-Service (Bryansk) - 60 people; Inform Center (Lysva) - 58 people; Prime-1C Ekaterinburg - 46 people, Elsoft (Penza) - 44 people, A&B company (Novouralsk) - 43 people, Rezon CC (Volgograd) - 41 people, Sunlight (Volgograd) - 41 people, Author (Ioshkar-Ola) - 40 people, Axiom (Abakan) - 40 people. Computer accounting (Rostov-on-Don) - 40 people.

Methodological support for seminar participants

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

The first section of the manual provides a list of regulatory documents and explanations that should be used to guide CG, BU and AU when maintaining records in 2014, and also apply when preparing accounting and budget statements for 2014. The second section discusses the preparatory activities for the end of the financial year that must be completed before drawing up the annual report. The third and fourth sections discuss the procedure for compiling and presenting annual budget and financial statements for 2014. The fifth and sixth sections are devoted to the automated preparation of annual accounting and budget statements using “1C: Public Institution Accounting 8” using specific practical examples. The seventh section presents the methodology for conducting regulatory operations upon completion of 2014

Answers to questions from seminar participants

As practice shows, accountants of state and municipal institutions have many questions that arise in their daily work; all these questions can be answered at the seminar "Reporting of state and municipal institutions for 2014 using "1C: Public Institution Accounting 8"(http://1c.ru/news/events/event.jsp?id=818).

The requirement to reflect land plots assigned to an institution with the right of permanent (perpetual) use as part of non-produced assets in account 103 11 “Land - real estate of the institution” is established by paragraph 333 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated 01.12. .2010 No. 157n as amended by Order of the Ministry of Finance of Russia dated October 12, 2012 No. 89n.

Letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918 communicated Methodological recommendations for the transition to new provisions of the instructions for the application of the Unified Chart of Accounts for government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n, hereinafter referred to as Methodological Recommendations.

Clause 2.1 of the Methodological Recommendations establishes the procedure for accepting for accounting as part of non-produced assets land plots assigned to an institution on the right of permanent (perpetual) use, recorded on the balance sheet in account 01 “Property received for use” and the corresponding accounting entries. Acceptance for accounting is carried out based on the results of the inventory before the conclusion of accounts for 2014, documented by a Certificate f. 0504833 and is reflected in the financial statements for 2014.

In joint letters of the Ministry of Finance and the Treasury of Russia dated December 29, 2014 No. 02-07-07/68726 (No. 42-7.4-05/2.1-824 dated December 29, 2014) and dated December 29, 2014 No. 02-07-07/68722 (No. 42-7.4-05/2.1-823 dated December 29, 2014) is specified: “2.2. Acceptance of land plots for budget (accounting) accounting at their cadastral value (the value indicated in the document for the right to use a land plot located outside the territory of the Russian Federation) is carried out with the reflection of the corresponding budget classification codes in the debit of account 000 xx xx 00 0 0000 000 1 103 11 330 “Increase in the value of land - real estate of the institution” and account credit 000 1 17 05010 01 0000 1 401 10 180 “Other income”.

Thus, the basis for accepting onto the balance sheet land plots assigned to an institution on the right of permanent (perpetual) use is Order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n.

According to paragraph 238 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (as amended on August 29, 2014), account 21006 “Settlements with the founder” is intended for accounting for settlements with the government body performing the functions and powers of the founder in relation to a state (municipal) budgetary institution, an autonomous institution. The specified instructions do not contain any other information about the purpose and use of account 21006.

The draft amendments to the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, published on the website of the Ministry of Finance of Russia, hereinafter referred to as Instruction No. 174n, reveals the purpose of account 021006000 “Settlements with the founder”.

According to paragraph 116 of Instruction No. 174n in the new edition, “Operations for the formation of settlements with the founder are documented with the following accounting entries:

when assigning to a budgetary institution the right of operational management (from authorities, state (municipal) institutions) for objects of fixed assets, intangible assets in the amount of the book value of real estate and especially valuable movable property accepted for accounting, assigned to the state (municipal) budgetary institution by the owner of this property or acquired by a budgetary institution at the expense of funds allocated by such owner - on the debit of account 040110172 “Income from operations with assets” and the credit of account 021006660 “Reduction of settlements with the founder”;.”

According to Art. 130 Civil Code of the Russian Federation to real estate includes land plots, subsoil areas and everything that is firmly connected to the ground, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, and unfinished construction objects.

In the program "1C: Accounting for a State Institution", edition 1 and edition 2, an increase in account 4 210 06 for the cost of real estate and especially valuable movable property is carried out by the document "Adjustment of settlements with the founder" (menu "Accounting - Regular operations at the end of the reporting/tax period" main menu of the program, "Full" interface).

The inclusion of the account balance 4 103 11 in the account indicators 4 210 06 is implemented in versions 1.0.31 BGU1, 1.0.30 BGU2.

Account 210 06 “Settlements with the founder” shall reflect the value of real estate and especially valuable movable property accepted for accounting, assigned to a state (municipal) budgetary institution by the owner of this property or acquired by the budgetary institution at the expense of funds allocated by such owner.

“At the expense of one’s own funds” is property according to KFO 2 “income-generating activity.” The indicators of account 210 06 do not include only property accounted for under KFO 2, acquired after changing the type of institution to “budgetary” or “autonomous” in connection with the provision of a subsidy for the implementation of a state (municipal) task.

In the program "1C: Accounting of a State Institution 8" these operations are reflected in the document "Adjustment of settlements with the founder" (menu "Accounting - Regular operations for completing the reporting/tax period" of the main menu of the program, interface "Full").

In the document “Adjustment of settlements with the founder”, when you click the “Fill” button for each OCDI object accounted for on the date of the document in accounts 2.101.10, 2.101.20, 7.101.20, the presence of the type of institution on the date of change is checked. If the object was assigned to an institution on the date of change in the type of institution,

· its book value and depreciation as of the document date are determined,

· compared with the balance on accounts 2.210.06 and 2.OTSI,

· deviations are formed.

There are several detailed articles on this topic on the ITS-budget resources, for example:

Reflection in the Balance Sheet (f. 0503730) of data on account 021006000 “Settlements with the founder” http://its.1c.ru/db/metbud81#content:5084:hdoc:_top

Why is account 210.06 not reflecting the cost of acquired especially valuable property http://its.1c.ru/db/metbud81#content:5575:hdoc:_top

The question does not indicate which CFO we are talking about.

According to KFO 5, all expenses are written off immediately to account 5,401 20,200.

According to KFO 4 in 2014 it was also 4,401,20,200.

In the draft changes Instructions No. 174n expenses for government tasks are written off as a decrease in income - to the account 4.401.10.180. http://minfin.ru/ru/budget/bu_gs/obs_vopr_met/

It should be noted that this provision should apply in 2015.

According to clause 96 of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n as amended by order in the Ministry of Finance of Russia dated December 29, 2011 No. 191n, dated October 26, 2012 No. 138n, dated 12/19/2014 No. 157n:

“In form 0503121 according to line codes 160 - 270, column 4 of the report additionally reflects those accepted as a decrease in income according to the debit turnover of account 140110130 “Income from the provision of paid services”:

the amount of expenses that formed the cost of work performed, services provided based on analytical accounting data in the context of the relevant KOSGU codes for the corresponding analytical accounts of account 010900000 “Costs for the manufacture of finished products, performance of work, services.”

This provision implemented in the set of regulated reporting No. 2.0.39 dated December 30, 2014 (included in versions 1.0.31BGU1, 2.0.30 BGU2) in the rules for auto-filling the report “F. 0503121, Statement of financial performance."

According to the draft amendments to the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n:

“In form 0503721 for line codes 160 - 269, column 5 of the report additionally reflects expenses taken to reduce income in the reporting period. The data is reflected according to the debit turnover of account 040110100 “Income of an economic entity” (240110130, 440110180,740110130):

in correspondence with the corresponding analytical accounting accounts, accounts 010960000 “Cost of finished products, works, services” (210960000, 410960000) and 010990000 “Distribution costs” (210990000, 410990000) - in the amount of expenses that formed the cost of work performed, services provided in the context corresponding codes classification of operations of the general government sector (KOSGU)."

In the set of regulated reporting, the corresponding changes will be implemented after the approval of the changes in Order No. 33n.

Tell us more about reserves for upcoming expenses, especially about reserves for vacations. How to calculate them, when to form them?

Account 401 60 “Reserves for future expenses” was introduced into the Unified Chart of Accounts by order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n.

According to paragraph 302.1 of Instruction 157n as amended on August 29, 2014, “account 401 60 “Reserves for future expenses” is intended to summarize information on the status and movement of amounts reserved for the purpose of uniform inclusion of expenses for the financial result of the institution, for obligations of uncertain magnitude and (or ) time of execution, including upcoming payment of vacation for time actually worked or compensation for unused vacation, including upon dismissal, including payments for compulsory social insurance of an employee (employee) of the institution.

The procedure for the formation of reserves (types of reserves formed, methods for assessing liabilities, date of recognition in accounting, etc.) is established by the institution as part of the formation of accounting policies.

The reserve should be used only to cover those costs for which the reserve was originally created.

Recognition in accounting of expenses for which a reserve for future expenses has been created is carried out at the expense of the amount of the created reserve.”

Previously, reserves for future expenses in state and municipal institutions were only subject to tax accounting for corporate income tax.

Please note that the rules for the formation of reserves in tax accounting are presented in great detail in the new book in the series “1C: Accounting and Tax Consulting” - “Taxation of State and Municipal Institutions. Practical examples of organizing tax accounting in 1C: Public Institution Accounting 8. About this book, see http://v8.1c.ru/metod/books/book.jsp?id=475.

There is currently no unified methodology for calculating reserves for accounting purposes of state (municipal) institutions. Therefore, the reserve account is for the future, after the adoption of federal standards.

This year, reserves must be reflected on December 31, 2014 to those who created them for tax accounting. Budgetary and autonomous institutions have the right to create reserves for repairs and vacations.

D-t 109 61 211 (401 20 211), K-t 401 60 211 - deferred obligations to pay vacations for actually worked hours;

D-t 109 61 213 (401 20 213), K-t 401 60 213 - deferred obligations to pay for vacations in terms of insurance premiums.

The current Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, hereinafter referred to as Instruction No. 174n, regulates the following accounting procedure:

"60. Acceptance for accounting of business transactions to form the actual cost:

in the manufacture of one (single) type of finished product, work performed, service provided, direct costs, according to the method of inclusion in the cost, established by the institution independently or by the body exercising the functions and powers of the founder, on the basis of primary accounting documents, are reflected in accordance with the content of the business transaction debit of the corresponding analytical accounting accounts 010960000 "Cost of finished products, works, services" (010960211 - 010960213, 010960221 - 010960226, 010960262, 010960263, 010960271, 010960272, 01 0960290) and the credit of the corresponding analytical accounting accounts of account 030200000 “Calculations for accepted obligations” ( 030211730 - 030213730, 030221730, 030222730 - 030226730, 030231730 - 030234730, 030291730), 010400000 "Depreciation" (010411410 - 01041341 0, 010415410, 010421410 - 010429410, 010431410 - 010439410, 010441410 - 010448420), 02080000 "Settlements with accountable persons" (020821660 - 020826660, 020831660, 020832660, 020834660, 020891660), 030300000 "Calculations for payments to budgets" (030302730, 030303730, 030304730, 030305730, 03 0306730, 030307730, 030308730, 030309730, 030310730, 030311730, 030311730), 010500000 "Inventories", 010100000 “Fixed assets” in terms of commissioned fixed assets worth up to 3,000 rubles inclusive, with the exception of library collection objects, regardless of their cost;

in the manufacture of various types of finished products, work performed, services provided, overhead costs established by the method of inclusion in the cost price by the institution independently or by the body exercising the functions and powers of the founder, on the basis of primary accounting documents, are reflected in accordance with the content of the business transaction by debiting the corresponding analytical accounts accounting account 010970000 "Overhead costs of production of finished products, works, services" (010970211 - 010970213, 010970221 - 010970226, 010960271, 010960272, 010960290), 0109760271, 01096702 72, 0109760290) and the credit of the corresponding analytical accounts of account 030200000 “Calculations for accepted obligations” (030211730 - 030213730, 030221730, 030222730 - 030226730, 030231730 - 030234730, 030291730), 010400000 "Depreciation" (010411410 - 01041341 0, 010415410, 010421410 - 010429410, 010431410 - 010439410, 010441410 - 010448420), 020800000 "Settlements with accountable persons" ( 020821660 - 020826660, 020831660, 020832660, 020834660, 020891660), 030300000 "Calculations for payments to budgets" (030302730, 030305730, 030304730, 030 305730, 030306730, 030307730, 030308730, 030309730, 030310730, 030311730, 030311730), 0303121730, 030313730), 010500000 "Inventory" (010521410 - 010527410, 010531410 - 010539410), 010100000 "Fixed assets" (010121410 - 010128410, 010131410 - 010138410) in part commissioned fixed assets worth up to 3,000 rubles inclusive, with the exception of library collection objects, regardless of their cost;".

Please note that in paragraph 60 of Instruction No. 174n, zero is indicated as the code for the type of financial support (activity). This means that, regardless of the type of activity, the expenses of a budgetary institution in the manufacture of one or various types of finished products, work performed, services provided are debited to account 0109 60 000 “Costs for the production of finished products, work, services.” When providing only one type of product (work, service), all costs that form the cost of work, services (finished products) provided by a budgetary institution within the framework of a state (municipal) assignment are charged to account 0109 60 000.

The draft amendments to the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, published on the website of the Ministry of Finance of Russia, do not plan changes in this part. http://minfin.ru/ru/budget/bu_gs/obs_vopr_met/

According to paragraph 281 of Instruction No. 157n as amended on August 29, 2014, account 30406 “Settlements with other creditors” is intended to account for settlements with creditors on transactions, on the acceptance for accounting of non-financial and financial assets, settlements of obligations, financial results according to the transfer act (separation balance sheet) during reorganization through merger, accession, division, separation, when changing the type of government institution to budgetary or autonomous, or when changing the type of budgetary or an autonomous institution to a government one, as well as settlements with creditors, the reflection of which is not provided for in other accounting accounts of the Unified Chart of Accounts.

In our opinion, to reflect the temporary borrowing of materials purchased from another source for the manufacture of products, performance of work, services, with subsequent reimbursement, correspondence with account 304.06 is possible. Accounting records should be fixed in the accounting policy of the institution.

It should be noted that in the Help (f. 0503125) turnover with account 304.06 for temporary borrowing should not be reflected.

According to paragraph 23 of the Instruction on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions (approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n) in Help (f. 0503125) provision is made for the reflection of data on account 304 06 only “in terms of accounting transactions when changing the type of state (municipal) government institutions to budgetary, autonomous institutions during the reporting period, as well as in terms of accounting operations when changing the type of state (municipal) budgetary, autonomous institutions to government institutions during the reporting period;".

Contract security amounts received should be reflected according to KFO 3:

D-t 3 201 11 510, K-t 3 304 01 730

Increase in off-balance sheet account 17 (KEC 510)

° Accounting for funds at temporary disposal by a government institution http://its.1c.ru/db/metbud81#content:5912:hdoc:_top.

° Accounting for funds temporarily at the disposal of a budgetary institution http://its.1c.ru/db/metbud81/content/5913/hdoc/_top.

According to paragraph 34 of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, hereinafter referred to as Instruction No. 33n, “The report on the implementation by an institution of its financial and economic activity plan (form 0503737) (hereinafter for the purposes of this Instruction - the Report (form 0503737) is compiled by the institution (a separate division ) by type of financial support (activity): the institution’s own income ( type code - 2), a subsidy for the implementation of a state (municipal) task ( view code - 4), subsidies for other purposes ( view code - 5), budget investments (type code - 6), funds for compulsory health insurance ( view code - 7), as of April 1, July 1, October 1, January 1 of the year following the reporting year.”

Thus, the current Instructions for the preparation of financial statements do not provide for the preparation of form 0503737 for funds in temporary disposal (code of type of financial security - 3).

Paragraph 11 of Instruction No. 33n establishes that financial statements are submitted by institutions to the founder for the preparation of consolidated financial statements and their submission to the financial authority of the corresponding budget.

According to paragraph 37 of Instruction No. 33n, in order to disclose information on plan performance indicators, taking into account more detailed (expanded) analytics on receipts (disposals) approved by the financial and economic activity plan (estimate of income and expenses) of the institution, act of the founder, the relevant financial authority Additional substrings can be entered in sections of the Report (form 0503737).

Since form 0503737 is consolidated at the level of the financial authority of the corresponding budget, the financial authority has the right to establish a requirement for the preparation of a separate form for funds in temporary disposal ( code of type of financial security - 3).

Regulated report " F. 0503737, Report on the implementation of the FHD plan"in the program "1C: Public Institution Accounting 8", edition 1 and edition 2, allows you to create a separate report on KFO 3.

According to paragraph 135 of the Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n, hereinafter referred to as Instruction No. 157n, account 10960 “Cost of finished products, works, services” is used to form the cost of finished products, work performed, services provided.

According to paragraph 122 of Instruction No. 157n, on the date of release of products (on the date of acceptance for accounting), finished products are accepted to accounting according to plan(normative-planned) cost. At the end of the month the actual cost of finished products is determined, while any deviations of the actual cost from the planned (normative-planned) cost are attributed either to an increase (decrease) in the balance of unsold finished products, or in the part of sold products, products written off due to natural loss, defects, spoilage, shortages etc., - to increase (decrease) the financial result of the current financial year.

Thus, during the month, the planned cost of production is written off from account 109 60, and at the end of the month it must be clarified based on actual data.

Therefore, account 109 60 is not subject to routine closure. The balance of the account represents the costs of producing services, work or products not yet accepted for accounting. The account is “closed” as services or work are delivered to the customer or products are accepted for accounting.

Write-off of actual costs from account 109 60 in accordance with paragraph 122 of Instruction No. 157n should be carried out at the end of each month. The actual costs of work, services and products accepted for accounting are subject to write-off.

Here you need to understand that writing off costs from account 109 60 at the end of the month is not closing the account, but writing off costs for products, works, and services already sold.

Therefore, in the program "1C: Public Institution Accounting 8" documents " Write-off of costs for services" And " Closing production accounts" must be entered monthly.

Read more about the accounting methodology implemented in edition 1 of the 1C: Public Institution Accounting 8 program in the article Accounting for operations related to cost formation and production of finished products. http://its.1c.ru/db/metbud81#content:4552:hdoc:_top

Read more about the accounting methodology implemented in edition 2 of the 1C: Public Institution Accounting 8 program in the article Accounting for production costs. http://its.1c.ru/db/metbud81#content:5831:hdoc:_top

According to paragraph 44 of the Instruction on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions (approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n) in the section “Sources of financing the deficit of the institution’s funds” of the Report (f. 0503737) reflected:

“Line 820, columns 5, 6, 9 reflects the sum of lines 821 and 822 in columns 5, 6, 9, respectively.

Line 821 is filled in based on data on the increase in internal settlements in terms of transactions for cash receipts in settlements between the head office and its separate division for the purposes of paying taxes and (or) centralizing funds:

in column 5 - to the institution’s personal account opened with a financial authority. The data is reflected in the debit turnover of the corresponding accounts 020111000 “Institutional funds on personal accounts with the treasury authority”, 020113000 “Institutional funds with the treasury authority on the way” in correspondence with the credit of account 030404510 “Internal departmental settlements for changes (increases) in cash balances”. The revenue indicator is reflected in a positive value;

Line 822 is filled in on the basis of data on the reduction of internal settlements in terms of transactions for transfers of funds within the framework of settlements between the head office and its separate division for the purposes of paying taxes and (or) centralizing funds:

in column 5 - from the institution’s personal account opened with a financial authority. The data is reflected on the credit turnover of the corresponding accounts 020111000 “Institutional funds from personal accounts with the treasury authority” in correspondence with the debit of account 030404610 “Internal departmental settlements for changes (reductions) in cash balances.” The indicator of reduction in internal settlements is reflected in a negative value."

Thus, to fill out the section “Sources of financing the institution’s funds deficit” of the Report (f. 0503737), it is not necessary to analyze the turnover on off-balance sheet accounts 17 and 18.

In accordance with this procedure for filling out the Report (f. 0503737), the rule for filling out the corresponding regulated report in the program "1C: Public Institution Accounting 8" has been implemented. When filling out lines 821 and 822 of the report “F. 0503737, Report on the implementation of the FCD plan”, the transactions reflecting internal calculations on balance sheet accounts are analyzed:

· if account 201.11 is used in the debit of the posting, and 304.04 in credit, then the amount is included in line 821 “increase in balances for internal settlements (Kt 0 304 04 510)”;

· if account 304.04 is used in the debit of the posting, and 201.11 in credit, then the amount is included in line 822 “reduction of balances for internal settlements (Kt 0 304 04 610)”.

Thus, the payment purpose KEC is not analyzed when auto-filling the report “F. 0503737, Report on the execution of the FCD plan” in terms of reflecting internal settlements between the head office and separate divisions.

More details on the ITS resources (BSU method support) in the article “Which line of the Report (f. 0503737) should reflect the return of funds to the parent institution.” http://its.1c.ru/db/metbud81#content:5929:hdoc:_top

According to the accounting rules (clause 18 of the Instructions for the Application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, hereinafter referred to as Instruction No. 157n), correction of erroneous entries is made using the "Red Reversal" method and additionally - by the correct accounting entry.

More details can be found on ITS resources (BSU method support) in the article:

How to reflect in accounting Notification of clarification of client operations http://its.1c.ru/db/metbud81#content:4976:hdoc

In account 201.35, in accordance with clause 169 of Instruction No. 157n, various monetary documents are taken into account: paid coupons for gasoline and oils, food, etc., paid vouchers to rest homes, sanatoriums, tourist centers, received notices for postal orders, postage stamps, envelopes with stamps and state duty stamps, etc.

The procedure for accounting for monetary documents in the course of an institution’s activities is described on ITS resources in the section “Accounting for financial and economic transactions in the program “Accounting for a public institution 8”:

for government institutions:

http://its.1c.ru/db/hokazen#content:1150:hdoc@133091f5;

for budgetary institutions:

http://its.1c.ru/db/hobud#browse:13:-1:42:46.

for autonomous institutions:

http://its.1c.ru/db/hoavto#browse:13:-1:42:48.

Instructions for preparing budget (accounting) statements No. 191n and No. 33n provide for the reflection of account balances 201.35 in the Balance Sheet f. 0503130 and Balance f. 0503730 respectively. However, the Instructions do not contain a requirement to disclose information about account balances 201.35 in the Explanatory Note. The requirement for the absence of a balance or for disclosing the reasons for its formation is also not contained in the joint letters of the Ministry of Finance and the Treasury of Russia dated December 29, 2014 No. 02-07-07/68726 (No. 42-7.4-05/2.1-824 dated December 29, 2014) and dated 12/29/2014 No. 02-07-07/68722 (No. 42-7.4-05/2.1-823 dated 12/29/2014) ""On the features of the preparation and presentation of annual budget statements and consolidated accounting statements of state budgetary and autonomous institutions ... for 2014 year". http://minfin.ru/ru/budget/bu_gs/budgetotchet/

Yes everything is correct. For account 302.62, settlements have been closed, but in fact the funds may be returned. Account 30 should contain address information. By the way, based on the mail report, you will need to close account 30.

Therefore, in the program “1C: Accounting of a State Institution 8”, for off-balance sheet account 30 “Settlements for the fulfillment of monetary obligations through third parties”, analytical accounting for counterparties is established.

If an institution has exclusive rights to a software product, then such a software product is an intangible asset and is included in the balance sheet account 102 00 “Intangible Assets”, subject to the availability of properly executed documents establishing the exclusive right to the asset (clause 56 of the Instructions for the Application of the Unified Chart of Accounts accounting, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, hereinafter referred to as Instruction No. 157n).

According to paragraph 58 of Instruction No. 157n, the accounting unit for intangible assets is an inventory item.

The inventory object of intangible assets is recognized as a set of rights arising from one patent, certificate, agreement (state (municipal) contract) providing for the acquisition (alienation) in favor of the Russian Federation, a constituent entity of the Russian Federation, a municipal entity, the establishment of exclusive rights to the results of intellectual activity (for means of individualization), or in another manner established by the legislation of the Russian Federation, intended to perform certain independent functions.

A complex object that includes several protected results of intellectual activity (a film, other audiovisual work, theatrical performance, multimedia product, unified technology, etc.) is recognized as an inventory item of intangible assets.

Reflection in the accounting of the institution of transactions related to the granting (receipt) of rights to use the result of intellectual activity or a means of individualization is carried out on the basis of licensing agreements, commercial concession agreements and other agreements concluded in accordance with the legislation of the Russian Federation.

If we are talking about a license for non-exclusive rights, then, according to paragraph 66 of Instruction No. 157n, intangible assets received for use by an institution (licensee) are recorded in off-balance sheet account 01 “Property received for use” at a cost determined based on the amount of remuneration established in agreement

According to paragraph 37 of Instruction No. 157n “Items of non-financial assets are accounted for in the corresponding accounts of the Unified Chart of Accounts according to the analytical groups of the synthetic account of the accounting object:

10 "Real estate of the institution";

20 “Especially valuable movable property of the institution”;

30 “Other movable property of the institution”;

40 "Property - leased items";

50 "Non-financial assets that make up the treasury."

According to the Unified Chart of Accounts, intangible assets are movable property. To account for movable property in the program "1C: Accounting of a State Institution 8" subaccounts 01.21, 01.22, 01.31 and 01.32 are provided; to account for licenses for non-exclusive rights to use software products, you can use any of the accounts listed.

To highlight data on licenses for non-exclusive rights to use software products in the fixed assets card accounted for on account 01.21 (01.22, 03.31, 01.32), you can indicate “Intangible assets” in the “Type of non-exclusive rights to use” attribute. This will allow, if necessary, to group and select data on fixed assets of the type “Intangible assets” in reports on account 01.

In edition 2 of the BSU, to register the movement of licenses for non-exclusive rights to use software products on account 01, the documents “Acceptance for accounting of OS objects (except buildings and structures)” and “Acceptance for accounting of groups of OS objects” with the type of receipt “Receipt to account 101 ( 102, 103), 01, 02" section "Fixed assets, intangible assets, legal acts".

The document should indicate the type of receipt - “Receipt to account 101 (102, 103), 01, 02.”

The "Object" detail of the document indicates the accounting object - an element of the directory "Fixed Assets, Intangible Assets, Legal Entities" with the type of NFA "Intangible Assets", the accounting type "Fixed Assets in Use" and the accounting account "01.XX".

To formalize internal transfer and disposal of licenses for non-exclusive rights to use software products, the documents “Internal transfer of OS”, “Write-off of OS object”, “Write-off of groups of OS objects”, “Write-off of motor vehicles”, “Transfer of OS objects”, “Transfer of groups of OS objects” are used " section "Fixed assets, intangible assets, legal acts".

In edition 1 of the BSU, documents from the group “Fixed assets on off-balance sheet accounting” are used to register the movement of licenses for non-exclusive rights to use software products on account 01.

The question does not specify what primary documents are being discussed or for what purposes their signing by electronic signature is required.

The program “1C: Public Institution Accounting 8” implements the exchange of electronic documents (ED) in a structured form, such as:

· Acceptance certificate for work performed (services provided);

· Consignment note No. TORG-12;

· Invoice;

· Corrective invoice;

· Adjustment invoice.

All documents can be encrypted and signed with an electronic signature (ES). To work with ED, you can use a certificate from any Certification Center (CA) that is part of the network of trusted CAs of the Federal Tax Service of Russia.

The generation and signing of electronic receipts for payment for services, which are transferred to the IS RNiP / GIS GMP, has also been implemented.

According to paragraphs 5, 6 of Article 9 of the Law of December 6, 2011 N 402-FZ “On Accounting”, the primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature. If the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or government body, at its own expense, to produce on paper copies of the primary accounting document compiled in electronic form document.

Similar provisions are contained in paragraph 7 of the Instructions for the application of the Unified Chart of Accounts (approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n as amended by Order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n): “Primary and consolidated accounting documents compiled on paper or, if the accounting entity has the technical capabilities, on computer media- in the form of an electronic document using an electronic signature (hereinafter referred to as the electronic document). In the latter case, the accounting entity that generated the electronic document is obliged to produce, at its own expense, copies of such documents on paper at the written request of other participants in the facts of economic life, as well as at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor’s office.”

That is, priority goes to the paper form of the primary document.

In “1C: Public Institution Accounting 8”, any generated printed form can be saved to a file in a specific format (pdf, xls spreadsheet document, etc.).

In edition 1 of “1C: Public Institution Accounting 8” there are no standard tools for generating electronic signatures. At the same time, a file with a printed form can be signed with an electronic signature using other means (cryptographic software) and stored in an archive, for example, in the 1C: Document Flow 8 program.

An electronic signature can be added to “1C: Document Flow” as follows:

1. The signed file (document) is loaded into “1C: Document Flow 8”.

2. In the card of this file (document), through the command “All actions - electronic signature and encryption - Add signatures from file”, you should upload the file of the signature itself (in der format).

3. The file (document) will be signed.

Thus, the use of “1C: Public Institution Accounting 8” does not limit the user’s ability to store electronic copies of documents signed with an electronic signature.

On November 16, 2014, Order No. 89n of the Ministry of Finance of Russia dated August 29, 2014 “On amendments to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n” came into force “On approval of the Unified Chart of Accounts for public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application", hereinafter referred to as Order No. 89n.

Paragraph 2 of Order No. 89n establishes that the changes approved by this order are applied when forming indicators of accounting objects on the last day of the reporting period of 2014, unless otherwise provided by the accounting policy of the institution. The transition to the application of accounting policies, taking into account the provisions of this order in terms of the working chart of accounts of accounting (budget) accounting of state (municipal) institutions, is carried out according to the organizational and technical readiness of the accounting entities.

Paragraphs 3-4 of the Methodological Recommendations establish the procedure for transferring balances on settlement accounts to the accounts of the institution’s Working Chart of Accounts, formed taking into account the provisions of Order No. 89n, including balances on account 210 01 to accounts of group 210 10 (paragraph 8, clause 4.1 of the Methodological Recommendations ).

Paragraph 3 of the Methodological Recommendations states that only balances on accounting (budget) accounts should be transferred, without transferring turnover. Balances should be transferred before carrying out operations to close accounting (budget) accounts before preparing annual reports.

Thus, as of 01/01/2014, the balances are listed on the old accounts - on account 210 01, as of 01/01/2015 they should be accounted for on account 210 10.

In joint letters of the Ministry of Finance and the Treasury of Russia dated December 29, 2014 No. 02-07-07/68726 (No. 42-7.4-05/2.1-824 dated December 29, 2014) and dated December 29, 2014 No. 02-07-07/68722 (No. 42-7.4-05/2.1-823 dated December 29, 2014) says: http://minfin.ru/ru/budget/bu_gs/budgetotchet/.

"2.1. Reporting indicators for 2014 are formed taking into account the provisions of Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n “On amendments to the 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 Authorities state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application."

The formation of reporting indicators for 2014 is carried out taking into account the Methodological recommendations for the transition to new provisions of the instruction for the application 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 approved by order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n (letter of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 02-07-07/66918), (hereinafter referred to as the Methodological Recommendations).

At the same time, in terms of the formation of indicators for line 331 of Balance Sheets (f. 0503120, 0503130, 0503230, 0503320, 0503730, 0503830), this issue is not specified.

In the program “1C: Public Institution Accounting 8”, the rules for auto-filling the regulated report “F. 0503130, Balance of GRBS, RBS, PBS" (included in 2.0.39, included in versions 1.0.31 BGU1, 2.0.30 BGU2) provide for the formation in line 331 "calculations for tax deductions for VAT (021010000)" of balances as for account 210.01 , and according to the account 210.10. Thus, when auto-filling the report “F. 0503130, Balance of GRBS, RBS, PBS" in columns 3-5 "At the beginning of the year" line 331 the account balance 210.01 will be formed, in columns 6-8 - the account balance 210.10.

In paragraph 2 Order of the Ministry of Finance of Russia dated December 19, 2014 No. 157n lists the paragraphs of the Appendix to the order that should be applied starting with reporting for 2014.

Clause 2 of the Appendix concerns the completion of forms. Clause 3 of the Appendix concerns changes to forms.

Filling

2.4b - f. 0503130, new name of account 209 “line 320 - balance of account 020900000 “Calculations for damage to property and other income”;

2.4g - f. 0503130, new account name 021001000 “line 331 - account balance 021010000 “Calculations for tax deductions for VAT”;

2.4d - f. 0503130, new “line 334 - account balance 021005000 “Settlements with other debtors”;

2.6b, - f. 0503130, new page 626 = 401.60; C/S: page 900=page 410;

2.6 g - f.0503130, pp. 620 - 626 in gr. 4 and 7 are not filled in;

2.7 - certificate for form 0503130, on page 12 - treasury property, lines for accounts 27, 30;

2.7a - certificate to f.0503130, for account 01 it was “(line codes 010-012,015), it became “(line codes 011, 015), for each type of property, treasury property is shown separately";

2.7b - certificate for f.0503130, for account 05 it was “(line codes 050 - 052)”, became “(line codes 051, 054)”;

2.7c - certificate for f.0503130, for account 22 it was “(line code 220 - 222)” became “(line code 221, 224)”;

2.7g - certificate to form 0503130, new page 270 “account 27 “Material assets issued for personal use to employees (employees)”; new page 280 “account 30 “Settlements for the fulfillment of monetary obligations through third parties”;

2.13d - f. 0503125, in paragraph six of paragraph 31 and further in the text, replace “OKATO” with “OKTMO”;

2.35a - f. 0503121, instead of 40140 130, now 401 40 100 “Deferred income”;

2.35a,- f. 0503121, expenses (pages 160 - 270) reflect the cost of products and goods;

2.35g - f. 0503121, on page 290, line 303 was added to the sum of lines 291 and 292;

2.35d - f. 0503121, new line 303 = 040160200 “Reserves for future expenses”;

2.35f - f. 0503121, on page 481, account 021001560 was replaced with 021010560;

2.35z - f. 0503121, on page 482, account 021001660 was replaced with 021010660;

2.45a - f. 0503168 - presented separately for treasury property;

2.49b - f. 0503173 account name 040100000 “Financial result of an economic entity”;

2.81a - f. 0503230 on line 331 account balance 021010000;

2.81b - 0503230 new “line 334 - account balance 021005000 “Settlements with other debtors”;

Forms

3.1 - “In all forms of documents, the name of the classifier “OKATO” was replaced by the name of the classifiers “OKTMO”;

3.4b - f. 0503120, new name of line 320 “Calculations for damage and other income (020900000)”;

3.4v - f. 0503120, new name of line 331 “of which:

3.4g - f. 0503120 after line 333, line 334 “settlements with other debtors (021005000)” was added;

3.4i - f. 0503120, after page 625 new page 626 “reserves for future expenses 040160000)”;

3.5a - certificate for f. 0503120, in page 011 the word “of them” was replaced with “including”;

3.5, - certificate for f. 0503120, in page 012 the word “unproduced” was replaced with “treasury property”; new page 016 - “of which: treasury property”; after page 266, lines for accounts 27, 30 (codes pages 270, 280);

3.6 - f. 0503121, after “according to OKPO” we added “TIN”; in gr. 3 instead of 130, now 100; after page 292 new line 303 = 040160200, name “Reserves for future expenses”;

3.6v - f. 050312.1 on page 290 after the words “p. 292" was supplemented with the words "+ p. 303";

3.9b - f. 0503130, new name of line 320 “Calculations for damage and other income (020900000)”;

3.9v - f. 0503130, new name p.331 “of which:

calculations for tax deductions for VAT (021010000)";

3.9i - f. 0503130, new line 626 “reserves for future expenses (040160000)”;

3.10a - certificate for f. 0503130, in page 011 the word “of them” was replaced with “including”;

3.10 - certificate for f. 0503130, in page 012 the word “unproduced” was replaced with “treasury property”; new page 016 - “of which: treasury property”; after page 266, lines for accounts 27, 30 (codes pages 270, 280);

3.18a - f. 0503173, new name p. 320 - “Calculations for damage and other income (020900000)”;

3.18b - f. 0503173, new name p. 331 “of which:

calculations for tax deductions for VAT (021010000)";

3.18z - f. 0503173, new name p. 620 - “Financial result of an economic entity (040100000)”;

3.18i - f. 0503173, after page 625, new line 626 “reserves for future expenses (040160000)”;

3.21a - f. 0503230, new name p. 320 - “Calculations for damage and other income (020900000)”;

3.21b - f. 0503230, new name p. 331 “of which:

calculations for tax deductions for VAT (021010000)";

3.21v - f. 0503230, after page 333 new page 334 “settlements with other debtors (0210050000);

3.21i - f. 0503230, after page 625, new line 626 “reserves for future expenses (040160000)”;

3.22a - reference to form 0503230, in page 011 the word “of which” is replaced with “including”;

3.22, - certificate to f.0503230, in p. 012 the word “non-produced” should be replaced with “treasury property”; new page 016 - “of which: treasury property”; after page 266, lines for accounts 27, 30 (codes pages 270, 280);

3.23b - f.0503320, new name p. 320 - “Calculations for damage and other income (020900000)”;

3.23v - f.0503320 new, name page 331 “of which:

calculations for tax deductions for VAT (021010000)";

3.23g - f.0503320 after page 333 add line 334 “settlements with other debtors (0210050000);

3.23i, - f.0503320, new page 626 for account 401 60 “reserves for future expenses (040160000)”;

3.24a - reference to form 0503230, in page 011 the word “of them” was replaced with “including”;

3.24, - reference to f.0503230, in p. 012 the word “non-produced” was replaced with “treasury property”; new page 016 - “of which: treasury property”; after page 266, new lines for accounts 27, 30 (codes pages 270, 280);

3.25 - f.0503321, after “according to OKPO” they added “TIN”; in group 3 instead of 130, now 100; after page 292, new page 303 “Reserves for future expenses” for account 040160200;

3.28a - f.0503373, new name p. 320 - “Calculations for damage and other income (020900000)”;

3.28b - f.0503373, new name p. 331 “of which:

calculations for tax deductions for VAT (021010000)";

3.28c - f.0503373, after page 333 new page 334 “settlements with other debtors (0210050000);

3.28i, - f.0503373, new line 626 “reserves for future expenses (040160000)”.

All these changes were implemented in a set of regulated reports 2.0.39, included in versions 1.0.31 BGU1, 2.0.30 BGU2.

If you have any questions when preparing reports, we recommend that you refer to the section “Preparation of accounting (budget) regulated reporting” in the support method “1C: Public Institution Accounting 8” in the ITS-Budget resources.

The section contains more than 100 articles - 95 articles for edition 1, 12 articles for edition 2. Since the set of regulated accounting (budget) reporting is the same for both editions of standard program configurations, users of edition 2 can be guided by the articles on reporting in BSU1.

Uploading form 0503127 to the SUFD-Portal; http://its.1c.ru/db/metbud81#content:5926:hdoc

Uploading forms 0503117, 0503317 to the SUFD-Portal.