P 25 instructions 162n.

It's finally done! The Ministry of Justice registered Order of the Ministry of Finance of the Russian Federation dated August 17, 2015 No. 127n “On amending the Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (hereinafter referred to as Order No. 127n). The provisions of this document came into force on September 19, 2015 and are applied when forming indicators of accounting objects as of October 1, 2015, unless otherwise provided by the accounting policy of the institution. We analyzed all the changes and prepared a brief analysis of the innovations that are relevant for government institutions.

Application of primary accounting documents.

The updated Instruction 162n still retains references to the primary accounting documents approved by Order No. 173n dated December 15, 2010. Let us remind you that this document has lost force due to the publication of Order No. 52n. However, institutions have the right to use old forms of primary documents before making changes to the accounting policy for 2015, taking into account their organizational and technical readiness (clause 5 of the preamble to Instruction No. 162n, Letter of the Ministry of Finance of the Russian Federation dated June 10, 2015 No. 02 07 07/33768).

Changes in the Chart of Accounts.

The budget accounting chart of accounts (Appendix 1) is adjusted as follows:

new accounts added:

* Analytical accounts for this group are generated according to the corresponding analytical codes of the type of receipts, disposals of an accounting object (KOSGU codes).

The following accounts are detailed in the context of articles (subarticles) of KOSGU:

The names of the following accounts have been changed:

Innovations in the procedure for applying the Chart of Accounts.

Transfer of balances to the beginning of the year. According to the amendments made to paragraph 2 of Instruction 162n, when forming balances at the beginning of the current financial year for analytical accounting accounts of account 0 100 00 000 “Non-financial assets”, zeros must be indicated in 8th to 17th digits of account numbers.

Accounting for non-financial assets.

Unaccounted for NFA objects. Surplus non-financial assets identified during the inventory should now be called unaccounted for items. Corresponding changes to Instruction 162n have been made to clauses 7, 12, 16, 23. Let us recall that such objects are accepted for accounting at their current estimated value established for accounting purposes on the date of acceptance for accounting (clause 31 of Instruction No. 157n).

Fixed assets. Typical correspondence accounts for accounting for fixed assets are supplemented with the following entries:

* Assets are recorded in off-balance sheet account 02 “Tangible assets accepted for storage” until they are dismantled and (or) disposed of.

According to clause 10 of Instruction No. 162n, conservation (re-preservation) of a fixed asset for a period of more than three months should be reflected in accounting by making an entry in the inventory card about the conservation (re-preservation) of the object, without making accounting entries for the corresponding analytical accounts of account 0 101 00 000 “Fixed facilities".

Intangible assets. Operations to accept for accounting gratuitously received objects of intangible assets when securing the right of operational management in cases provided for by the legislation of the Russian Federation when receiving them from residents of the Russian Federation and individuals non-residents of the Russian Federation are now reflected as follows:

This correspondence of accounts replaced the previous one:

Account debit 0 102 30 320 “Increase in the value of intangible assets - other movable property of the institution”

Account credit 0 106 32 320 “Increase in investments in intangible assets - other movable property of the institution”

Depreciation of fixed assets and intangible assets. From paragraph 19 of Instruction No. 162n, the provisions are excluded that depreciation on fixed assets and intangible assets is reflected in accounting as the debit of account 0 106 34 340 “Increase in investments in inventories - other movable property of the institution”, since this account in this case does not apply.

Non-produced assets. According to the new edition of Instruction No. 162n, operations for the registration of land plots under the right of permanent (perpetual) use, including those located under real estate, must be reflected with the following entries:

Before the amendments were made by Order No. 89n dated August 29, 2014 in clause 333 of Instruction No. 157n, land plots should have been accounted for in off-balance sheet account 01 “Property received for use.” Now they are accounted for in account 0 103 00 000 “Non-produced assets”.

Operations for attributing investments made to improving objects of non-produced assets that are inseparable from them should be reflected as follows:

Material reserves. Added correspondence of accounts for reflecting in the accounting of operations for accepting material reserves into accounting in the event of reorganization of a government institution in the form of merger, accession, division, separation, transformation:

Trade markup on goods. The list of accounting entries for recording the amount of trade margins has been expanded.

The institution's real estate is in transit. The updated version of clause 35 of Instruction No. 162n states that the new account 0 107 11 000 is used to account for aircraft and sea vessels, inland navigation vessels, and space objects.

Treasury property. Instruction 162n has been supplemented with correspondence accounts for the acceptance of property into the treasury for accounting, as well as for the accounting of precious metals and stones, jewelry and other products made of precious metals and precious stones (hereinafter referred to as jewelry) that make up the treasury:

Changes to instructions 162n:

Accounting for financial assets.

Cash is on the way. Instruction No. 162n has been supplemented with accounting records for recording transactions related to cash flow.

Unaccounted for funds. According to the amendments to Instruction 162n, transactions for the capitalization of unaccounted funds identified during the inventory should be reflected as follows:

Monetary documents. The list of correspondence accounts for reflecting in the accounting of transactions for the receipt (disposal) of monetary documents has been expanded.

Cash in foreign currency. Added invoice correspondence for recording transactions with foreign currency.

From the editor: read about other innovations introduced by Order No. 127n in the next issue of the magazine.

Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use."

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 the Russian Federation dated December 1, 2010 No. 157n.

M. Alekseeva,
magazine expert
"Government institutions:
accounting and taxation", No. 10, October 2015.

Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n
"On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application"

With changes and additions from:

December 24, 2012, August 17, November 30, 2015, November 16, 2016, October 31, 2017, March 31, December 28, 2018

4. The provisions of this order apply to:

a) the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roscosmos" in terms of maintaining budgetary accounting of the facts of economic life that arise in the exercise of the powers of the main manager of budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as when transferring, free of charge, on the basis of agreements, its powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of these corporations when making budgetary investments in capital construction projects of state property of the Russian Federation (with the exception of powers related to the introduction into operation of state-owned objects of the Russian Federation in the prescribed manner) and for the acquisition of real estate objects into the state ownership of the Russian Federation by federal state unitary enterprises, in respect of which the specified corporations exercise on behalf of the Russian Federation the powers of the owner of the property, in compliance with budget legislation;

b) state (municipal) budgetary, autonomous institutions, exercising, in accordance with the legislation of the Russian Federation, powers to fulfill public obligations to an individual, subject to execution in cash, as well as to state (municipal) budgetary, autonomous institutions and (or) state ( municipal) unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life that arise during the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute on behalf of the relevant public legal entity state (municipal) contracts on behalf of public authorities (state bodies) , management bodies of state extra-budgetary funds, local governments that are state (municipal) customers, when making budget investments in state (municipal) property and receiving budget investments in capital construction projects of state (municipal) property and (or) for the acquisition of real estate state (municipal) property in the manner established for recipients of budget funds (hereinafter referred to as organizations exercising the powers of recipients of budget funds).

The State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roscosmos", organizations exercising the powers of the recipient of budget funds, when forming an accounting policy, provide for the specifics of organizing and maintaining accounting records in terms of organizing and maintaining budget accounting in accordance with the provisions of this order .

Information about changes:

By Order of the Ministry of Finance of Russia dated August 17, 2015 N 127n, the order was supplemented with paragraph 5, which is applied when generating indicators of accounting objects as of October 1, 2015, unless otherwise provided by the accounting policy of the institution

5. The provisions of this Instruction regarding primary accounting documents are applied until changes are made to the accounting policy of the accounting entity for 2015 in accordance with paragraph 6 of Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by authorities state authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application" (registered with the Ministry of Justice of Russia on June 2, 2015, registration number 37519; official Internet portal of legal information www.pravo.gov.ru, 2015, February 6).

Registration N 19593

The Chart of Accounts for Budget Accounting and Instructions for its Application have been approved.

They establish a unified procedure for maintaining budget accounting in state and local bodies, state extra-budgetary funds, academies of sciences, government institutions, and other legal entities that are recipients of budget funds according to the Budget Code of the Russian Federation. The plan and instructions are also applied by the financial authorities of the relevant budgets and the authorities of the Federal Treasury.

They were developed on the basis of the Unified Chart of Accounts for state and municipal bodies and institutions, state academies of sciences, management bodies of state extra-budgetary funds and the Instructions for its application (Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n). The latter were adopted instead of the Chart of Accounts for Budget Accounting (Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n) in connection with the improvement of the legal status of state (municipal) institutions.

It is permitted to enter additional analytical codes into accounts to provide information needed by internal and external users of budget reporting.

At the end of the current financial year, turnover on accounts reflecting increases and decreases in assets and liabilities are not transferred to the next accounting registers.

The order comes into force on January 1, 2011. It applies to budgetary institutions until a decision is made to provide them with a subsidy from the relevant budget.

Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application”

Registration N 19593

This order is applied in the formation of the accounting policy of the accounting entity, starting from 2011.

This document is amended by the following documents:

The changes come into force on February 10, 2019 and are applied in the formation of accounting policies and budget accounting indicators starting from 2019.

When forming indicators of accounting objects as of October 1, 2015, the changes introduced to Instruction No. 162n by Order of the Ministry of Finance of the Russian Federation dated August 17, 2015 No. 127n will apply. You will learn about what amendments are being made to the budget accounting instructions by reading the article.

Last year, Order No. 89n of the Ministry of Finance of the Russian Federation of August 29, 2014 came into force, which made adjustments to Instruction No. 157n, as a result of which the accounting rules for certain transactions were significantly changed. The new edition of Instruction No. 157n required amendments to Instruction No. 162n, but the Ministry of Finance was in no hurry to bring these two documents into uniformity. Now, almost a year later, Order No. 127n has brought the provisions of Instructions No. 162n and No. 157n into line, and the changes introduced by this order are more capacious and extensive compared to the amendments to Order No. 89n. Effective date of Order No. 127n –September 19, 2015, and his pRegulations applywhen forming indicators of accounting objects as of October 1, 2015, unless otherwise provided by the accounting policy of the institution. We will talk about the main changes in budget accounting in the article.

Considering the provisions of Order No. 127n, we will focus only on those of them that significantly affect the reflection in the accounting of financial and economic activities of an institution and are relevant for the activities of institutions included in the system of law enforcement ministries and departments. For example, from clause 19 of Instruction No. 162n, account 0 106 34 340 “Increase in investments in inventories - other movable property of the institution” is excluded, since depreciation is not charged on inventory items. Therefore, despite the presence of this account in clause 19 of Instruction No. 162n, actual accounting entries were not made with it. Its exclusion from the above paragraph does not affect accounting.

Acceptance of unrecorded items of non-financial assets into accounting

Paragraph 31 of Instruction No. 157n establishes that unaccounted items of non-financial assets identified during inspections and (or) inventory of assets are accepted for accounting at their current estimated value established for accounting purposes on the date the items were accepted for accounting. In view of this, corresponding amendments were made to clauses 7, 12, 16 and 23 of Instruction No. 162n. Thus, in paragraph 7 of Instruction No. 162n, the phrase “surplus fixed assets identified during inventory is reflected at market value...” was replaced with the words “unaccounted for objects identified during inventory is reflected...”, a similar replacement occurred in paragraph 12 (in relation to objects intangible assets) and clause 16 (in relation to non-produced assets). In paragraph 23 of Instruction No. 162n, which establishes the procedure for accounting for inventories, the word “surplus” is replaced by the word “unaccounted for”, and the word “market” is replaced by the word “estimated”. Thus, objects of non-financial assets identified during the inventory (with the exception of objects of non-produced assets) are called not surpluses, but unaccounted for objects and are taken into account at the current estimated value. The correspondence of accounts for the acceptance for accounting of unrecorded items of non-financial assets has not undergone any changes.

Fixed assets

The debit of account 0 101 00 000 in correspondence with the credit of account 0 304 04 310 reflects transactions on the acceptance for budget accounting of gratuitously received fixed assets at their formed value, not only between institutions subordinate to one main manager (manager) of budget funds, but also between institutions and the separate divisions created by them, vested with the authority to maintain accounting records (new edition of paragraph 5, paragraph 7 of Instruction No. 162n).

Clause 7 of Instruction No. 162n is supplemented with accounting entries reflecting:

moving fixed assets between groups of objects (such operations are necessary when an object is mistakenly assigned to a group of fixed assets that does not correspond to OKOF);
acceptance for accounting of objects obtained as a result of research, development and technological work;
recording of disposed assets on an off-balance sheet account until they are dismantled and (or) disposed of;
dismantling of a fixed asset object, which is an inventory accounting unit.

Below we present new accounting records of the above-mentioned paragraph of Instruction No. 162n.


Acceptance of fixed assets for accounting
Fixed assets have been moved between groups and (or) types of property in the institution:
a) disposal of fixed assets from a group and (or) type of property (at their original (book) value)
with simultaneous write-off of depreciation amounts
b) acceptance of inventory items of fixed assets for the corresponding group and (or) type of property:
– regarding the book value of the object

Objects of fixed assets obtained as a result of the institution’s performance of research, development and technological work have been accepted for accounting
Disposal of fixed assets
Objects of fixed assets that have become unusable were retired when a decision was made to write them off, including when a decision was made to cease operation of an accounting object due to its physical and moral wear and tear:
– in terms of the amount of depreciation accrued on the object
– regarding the residual value of the property
Disused property is placed on an off-balance sheet account until it is dismantled and (or) disposed of (clause 10, paragraph 6)
Dismantling of a fixed asset object
The dismantling of a fixed asset object, which is an inventory accounting unit, is reflected:
– in terms of its initial (book) value

New inventory accounting objects obtained as a result of dismantling were accepted:
– in terms of their initial (book) value
– in terms of accrued depreciation
Part of a fixed asset object, which is an inventory accounting unit, was liquidated

When mothballing (re-mothballing) an object of fixed assets for a period of more than three months, information is entered into the inventory card about the mothballing (re-mothballing) of the object. Accounting entries for the corresponding analytical accounts of account 0 101 00 000 are not made.

Intangible assets

Order No. 127n in clause 12 of Instruction No. 162n added an accounting entry reflecting the acceptance for accounting of gratuitously received intangible assets when securing the right of operational management in cases provided for by the legislation of the Russian Federation, upon receipt from residents of the Russian Federation and individuals of non-residents of the Russian Federation: account debit 0 102 30 320 / account credit 0 401 10 180.

Non-produced assets

Order No. 89n in paragraph 71 of Instruction No. 157n introduced provisions establishing that land plots used by institutions on the right of permanent (perpetual) use (including those located under real estate) are accounted for in the corresponding analytical accounting account of account 103 00 “Non-produced assets » on the basis of a document (certificate) confirming the right to use a land plot, according to 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).

In connection with this innovation, Order No. 127n introduced into paragraph 16 of Instruction No. 162n the correspondence of accounts to reflect the operation of obtaining land plots under the right of permanent (perpetual) use, including those located under real estate. This transaction is reflected by the following entry: account debit 0 103 11 330 / account credit 0 401 10 180.

Material reserves

Clause 22 of Instruction No. 162n by Order No. 127n is supplemented by correspondence accounts reflecting the acceptance for accounting of material inventories in the amount of their actual value during the reorganization of a state-owned institution in the form of a merger, annexation, division, separation, transformation, when changing the type of a budgetary, autonomous institution to a state-owned institution: account debit 0 105 00 000 / account credit 0 304 06 730. The previous edition of this paragraph only said that the posting of inventories is reflected in the budget accounting registers on the basis of primary accounting documents (supplier invoices, etc.)

Goods – other movable property of the institution

Paragraph 28 of Instruction No. 162n provides the correspondence of invoices for the acceptance for accounting and deregistration of goods. This paragraph is supplemented by invoice correspondence reflecting the operation of disposal of goods when they are released to the customer: account debit 0 401 10 130 / account credit 0 105 38 440.

Markup on goods – other movable property of the institution

In our opinion, the changes introduced by Order No. 127n to clause 29 of Instruction No. 162n, which contains accounting records for calculating trade margins, are also of interest. According to the norms of paragraph 4 of Art. 298 of the Civil Code of the Russian Federation, a state-owned institution can carry out income-generating activities in accordance with its constituent documents. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation. Paragraph 29 of Instruction No. 162n is applied by government institutions that carry out income-generating activities in the sale of goods. The following changes were made to this paragraph by Order No. 127n:

the words “on sale (sales floor)” have been excluded, as a result of which a markup is applied to goods sold not only on the sales floor, but also in other places;
correspondence of accounts has been introduced, reflecting the write-off of trade margins for identified shortages of goods (damage caused to goods), for goods that have become unusable due to natural disasters, attributed to the financial result of the current financial year.

Write-off of trade margins is carried out using the “red reversal” method using the following accounting entries:

account debit 0 401 10 172 / account credit 0 105 39 340(for missing (stolen) goods);
account debit 0 401 20 273 / account credit 0 105 39 340(for goods that have become unusable due to natural disasters).

Investments in non-financial assets

Paragraph 34 of Instruction No. 162n has been supplemented with paragraphs reflecting:

assignment of investments made to inseparable improvements to objects of non-produced assets: debit of account 0 103 00 in correspondence with credit of account 0 106 00 000;
recognition of investments made in objects of unfinished construction as expenses of the current financial year, when making a decision to terminate construction: debit of account 0 401 10 172 in correspondence with credit of account 0 106 11 410.

Non-financial assets of treasury property

In paragraph 38 of Instruction No. 162n, correspondence of accounts was introduced, reflecting the acceptance for accounting of newly built (created, acquired) buildings, structures and other property classified according to the legislation of the Russian Federation as real estate, as part of treasury property (including aircraft and ships, inland navigation vessels, space objects), movable property constituting the treasury, including those created by economic means, with the exception of objects of the library collection, at the original cost formed during their acquisition, creation, production, increase in the initial (book) value of real estate constituting treasury, as a result of work on the completion, reconstruction of buildings (structures), including elements of restoration, technical re-equipment: account debit 0 108 51 000 / account credit 0 106 11 310 .

The institution's funds are on the way to a credit institution

Order No. 89n expanded the scope of application of account 0 201 03 “Institutional funds in transit.” This account is also used when carrying out transactions using (debit) bank cards, provided that funds are transferred (credited) on more than one business day. Accounting records for recording cash flow transactions using bank cards were introduced by Order No. 127n in clause 47 of Instruction No. 162n:


Cash left the institution's cash desk when depositing cash using bank cards through an ATM (cash dispensing point, electronic terminal or other technical means intended for performing transactions using cards)
Cash left the institution's cash desk when cash was transferred to collectors
Operations were carried out to accept payment for services (goods, work) using the payment card of the recipient of services (goods, work) through an electronic terminal installed in the institution
Operations were carried out to accept the return of receivables using a payment card through an electronic terminal installed in the institution		0 206 00 000, 0 208 00 000
Registration of transactions for the disposal of funds in transit on the basis of documents confirming the crediting of funds to the personal account of the institution, using the following accounting entries:
– receipt (crediting) to the institution’s personal account of amounts collected in cash, as well as amounts deposited using the institution’s settlement (debit) cards through an ATM, amounts of received payments, returns of receivables using payers’ settlement (debit) cards through an electronic terminal, installed at the institution's cash desk (in terms of restoration of cash expenses)
– receipt (crediting) of funds to balance account 40116 “Funds for paying cash and making settlements for individual transactions” from the institution’s cash desk, provided they are credited to the account on a transaction day different from the day of transfer from the cash desk

Cash register

Clause 29 of Instruction No. 162n is supplemented by an accounting entry reflecting the posting of unaccounted funds identified as a result of the inventory: account debit 0 201 34 510 / account credit 0 401 10 180.

Money documents

By Order No. 127n, paragraph 50 of Instruction No. 162n is supplemented with the following correspondence of accounts:

Income calculations

If a government institution carries out operations within the framework of income-generating activities (this also includes operations for the sale of property), it makes an accounting entry for the accrual and receipt of amounts of income, which are subsequently sent to budget revenues. The correspondence of accounts reflecting income transactions is given in paragraph 78 of Instruction No. 162n. By Order No. 127n it was supplemented with the following accounting entries:


Accrued amounts of other income, including received donations, grants, charitable (gratuitous) transfers		0 401 10 100 (0 401 10 152, 0 401 10 153, 0 401 10 180)
Accrued in the form of grants under grant agreements in the next financial year (years following the reporting year)
The debt of buyers under a contract for the sale of property, which provides for payment by installments, has been accrued, with the transfer of ownership (operational management rights) to the property in the next financial year (years following the reporting year) after completion of settlements
Accrued income from rental property transferred to tenants in accordance with concluded agreements
Amounts of income that require clarification have been accrued by treasury authorities - administrators of uncleared income
An entry is made after the amount of income received is clarified.
Written off as income, unclaimed by creditors

Calculations with accountable persons

upon receipt and return by an accountable person of funds via bank cards;
to reflect positive and negative exchange rate differences in amounts identified for reporting in foreign currency;
for writing off accounts receivable that are unrealistic for collection, and accounts payable that are not claimed by creditors.


The accountable person received cash issued by the Federal Treasury through an ATM using cards, as well as paid by the accountable person for purchased services, work, goods using cards through an electronic terminal or other technical means intended for performing transactions using cards
The balances of unused accountable amounts were returned to a settlement (debit) bank card through an ATM or cash dispenser
A positive exchange rate difference is reflected on amounts issued for reporting in foreign currency
Negative exchange rate difference reflected
Written off in accordance with the procedure established by the budget legislation of the Russian Federation, unrecoverable
Accounts payable that were not claimed by creditors were written off

Calculations for property damage

The provisions of paragraphs 84 - 86 of Instruction No. 162n were brought into compliance with the norms of Order No. 89n by Order No. 127n:

the name of the account 0 209 00 000 has been adjusted. In the wording of Order No. 127n, it is now called the same as in the current version of Instruction No. 157n - “Calculations for damage and other income”;
account 0 209 00 000 has been supplemented with new analytical accounts, as required by Instruction No. 157n;
account 0 209 00 000 is supplemented with accounting entries for its use. Let us recall that Order No. 89n expanded the scope of application of this account, but there were no accounting records for the use of the account in accordance with its new purpose. Order No. 127n eliminated this deficiency. Now clause 86 of Instruction No. 162n contains the following new entries:


Amounts accepted for accounting:
– identified shortages, thefts, losses of property, damage caused to property that is non-financial assets, attributed to the perpetrators, which are reflected at the current estimated value
– restored debt of insolvent debtors for identified shortages, thefts, losses and other damages previously written off off-balance sheet
– identified shortages, thefts, losses of funds
– identified shortages, thefts, losses of monetary documents, financial assets, with the exception of cash
– damages for advance payments made within the framework of state (municipal) contracts for the needs of the institution, other agreements not returned by the counterparty in the event of termination of contracts (other agreements), including by court decision, when conducting claims work
– damages for debts of accountable persons that were not returned in a timely manner (not withheld from wages), including in the event of challenging the deductions
- damage in the form of debt of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year, for which he had already received annual paid leave, other overpayments, including state benefits to persons not subject to compulsory social insurance, in case temporary disability and in connection with maternity
– damage subject to compensation by a court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, legal costs)
– damage in the form of accrued interest for the use of someone else’s money due to their unlawful retention, evasion of their return, other delay in payment or unjustified receipt or savings, expenses associated with legal proceedings
– written off from the balance sheet due to failure to identify the perpetrators, with their clarification by court decisions, as well as in connection with compensation for damage by the perpetrators in kind
Amounts of damage written off from the balance sheet in connection with the suspension, in accordance with the legislation of the Russian Federation, of a preliminary investigation, criminal case or forced recovery, as well as in connection with the recognition of the guilty person as insolvent
Amounts received as compensation for damage caused to the institution were taken into account	0 201 00 000 (0 201 21 510, 0 201 34 510), 0 210 02 000 (0 210 02 410, 0 210 02 420, 0 210 02 430, 0 210 02 440, 0 210 02 140, 0 210 02 620), 0 303 05 830

Within the framework of this article, we covered only part of the new norms of Instruction No. 162n. We will introduce you to the rest in the next issue of the magazine.

Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Order of the Ministry of Finance of the Russian Federation dated August 17, 2015 No. 127n “On introducing amendments to the order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application.”

A comment

Subsection 174 of KOSGU reflects the financial result from the reduction (write-off) of the amount of accrued income in accordance with the law. For example, by Decree of the Government of the Russian Federation dated March 14, 2016 No. 190 in 2016, customers were allowed to write off accrued amounts of penalties (fines, penalties) if certain conditions were met.

To reflect cash receipts and disposals, subsection 174 of KOSGU is not applied. In other words, code 174 is used only to determine the financial result from these operations for budget accounting purposes:

Debit KDB 1,401 10,174 Credit KDB 1,205 ХХ 660, KDB 1,209 ХХ 660 – the amounts of accrued income (including monetary penalties - fines, penalties, penalties) were reduced when making a decision in accordance with the law on the provision of discounts (benefits ), write-off (clause 120 of Instruction No. 162n in the new edition). The exception is the write-off of uncollectible debt.

In the Statement of Financial Results (f. 0503121), data on account 1 401 10 174 is not shown separately. At the same time, they form the final result on line 090 (clause 96 of Instruction No. 191n in the new edition).

To bring it into compliance with the Unified Chart of Accounts, approved. By order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the chart of accounts for budget accounting was supplemented with off-balance sheet accounts 40 “Assets in management companies”, 42 “Budget investments sold by organizations” (read about the changes made to Instruction No. 157n).

The movement must be due to changes in the characteristics of the object. Examples include the transfer of premises from residential to non-residential by decision of an authorized government body, the transfer of an object from particularly valuable to other movable property or vice versa.

Invoice correspondence in this case looks like this:

No.	Contents of operation	Account correspondence
No.	Contents of operation	account debit	account credit
1	The disposal of a fixed asset item from a group and (or) type of property is reflected at its original cost	KDB 1 401 10 172	KRB 1 101 ХХ 310
2	Depreciation accrued on fixed assets is written off	KRB 1 104 ХХ 410	KDB 1 401 10 172
3	The fixed asset has been registered as part of the corresponding group (type) of property	KRB 1 101 ХХ 310	KDB 1 401 10 172
4	Depreciation previously accrued on the object was taken into account	KDB 1 401 10 172	KRB 1 104 ХХ 410

Please note that the above correspondence is not intended to correct errors made earlier in accounting, for example, when property was classified as inventory, but according to its criteria it is a fixed asset.

In case of dismantling or partial liquidation of a fixed asset, its value is written off from the register - in categories 24 - 26 of the account number of the analytical accounting account 0 101 00 000, code 410 KOSGU is indicated (clause 10 of Instruction No. 162n in the new edition):

No.	Contents of operation	Account correspondence
No.	Contents of operation	account debit	account credit
1	The initial cost of a fixed asset is written off in case of its dismantling	KDB 1 401 10 172	KRB 1 101 ХХ 410
2	Accrued depreciation was written off when dismantling a fixed asset item	KRB 1 104 ХХ 410	KDB 1 401 10 172
3	The fixed asset obtained as a result of dismantling has been registered	KRB 1 101 ХХ 310	KDB 1 401 10 172
4	Depreciation on an object obtained as a result of dismantling has been taken into account	KDB 1 401 10 172	KRB 1 104 ХХ 410
5	The residual value of a part of the fixed asset subject to liquidation has been written off	KDB 1 401 10 172	KRB 1 101 ХХ 410
6	Depreciation of the liquidated part of the fixed asset is written off	KRB 1 104 ХХ 410	KRB 1 101 ХХ 410

Depreciation previously accrued on dismantled property is distributed among newly accepted objects for accounting. The decision on such distribution is made by the commission on receipt and disposal of assets. The distribution method is established in the accounting policy.

Material inventories obtained as a result of the dismantling of non-financial assets should also be taken into account in correspondence with the account 1,401 10,172, and not 1,401 10,180, as was previously the case. Corresponding changes have been made to clause 23 of Instruction No. 162n.

Non-produced assets

Amounts of debt for compensation of expenses of the institution in connection with the implementation of legal requirements are reflected in the debit of account 1 209 30 560 “Calculations for compensation of costs” and the credit of account 1 401 10 130 “Income from the provision of paid services” (clause 86 of Instruction No. 162n in the new edition ). Please note that according to the changes made to Appendix 2 to Instruction No. 162n, in categories 1 – 17 of the account number 1 209 30 000 in such cases the KRB code is indicated.

If the counterparty has not returned the advance and the contract (agreement) with it is terminated, the amounts of financial claims for compensation of state costs to the recipient of the advance payments must be transferred to the debit of account 1 209 30 560 in correspondence with the credit of the corresponding accounts of analytical accounting of accounts 1 206 00 660, 1 208 00 660.

VAT calculations

Account 210 10 “Calculations for tax deductions for VAT” has been supplemented with a new analytical accounting account 210 13 “Calculations for VAT on advances paid.” The fact is that in accordance with paragraph 12 of Art. 171 of the Tax Code of the Russian Federation, for the taxpayer who transferred the advance payment, the VAT amounts presented by the seller are subject to deductions. Subsequently, at the time of shipment of goods (performance of work, provision of services, transfer of property rights), the buyer is obliged to restore to the budget the VAT accepted for deduction from the prepayment (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

Account 42 is used by financial authorities and property management authorities, which reflect the costs of providing budget investments by elements of types of expenses of subgroup 450 “Budget investments to other legal entities.”

Financial results

if the return of income from previous years exceeds the amount of income received for the reporting financial year (taking into account their returns), reflected in account 17, the corresponding indicators for line code 171 are shown with a minus sign;
if the return of expenses of the current year made to the cash desk exceeds the amount of payments of expenses in the reporting financial year reflected in account 18, the corresponding indicators for line code 181 are shown with a minus sign.

In addition, the Certificate as part of the Balance Sheet has been supplemented with lines to reflect data on off-balance sheet accounts 40, 42 (lines 300, 310).

). In column 1 section. 1 indicates the numbers of analytical accounts for which at the beginning, at the end of the reporting period, at the end of the same period of the previous financial year, balances and (or) turnovers for the increase (decrease) of debt in the reporting period are reflected.

Accounts receivable and payable, which are listed in budget accounting accounts, are reflected in the Information (f. 0503169) according to the following rules:

Indicators for account 1,304,06,000 in the Information (f. 0503169) at the end of the financial year are reflected after the final turnover in the budget accounting accounts carried out at the end of the financial year.

Instruction No. 191n was supplemented with new sections:

VII – the procedure for submitting budget reporting by recipients, main managers (managers) of federal budget funds, main administrators (administrators) of federal budget revenues, main administrators (administrators) of sources of financing the federal budget deficit;
VIII – the procedure for submitting summary (consolidated) budget reporting by the management bodies of state extra-budgetary funds;
IX – the procedure for the submission by bodies authorized to generate reports on the execution of the consolidated budget of a constituent entity of the Russian Federation and the budget of a territorial state extra-budgetary fund of consolidated budget reporting.

It has been established that recipients of federal budget funds submit reports to a higher institution using the “Accounting and Reporting” subsystem of the state integrated information system for public finance management “Electronic Budget”. The reporting deadlines have also been determined.

(as amended by Orders of the Ministry of Finance of Russia dated December 24, 2012 N 174n,
dated 17.08.2015 N 127n, dated 30.11.2015 N 184n)

Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; N 45, Art. 5424), paragraphs 4 and 5 of the Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; 2007, N 45, Article 5491; N 5, Article 411) and for the purpose of legal regulation in the field of budget accounting by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, bodies management of territorial state extra-budgetary funds, state (municipal) government institutions, other legal entities exercising, in accordance with the legislation of the Russian Federation, the budgetary powers of the recipient of budgetary funds, I order:
(as amended by Order of the Ministry of Finance of Russia dated August 17, 2015 N 127n)

1. Approve the Chart of Accounts for budget accounting in accordance with Appendix No. 1 to this Order.

2. Approve the Instructions for the use of the Chart of Accounts for Budget Accounting in accordance with Appendix No. 2 to this Order.

3. This Order is applied when developing the accounting policy of an accounting entity, starting from 2011.

4. The provisions of this order apply to:

5. The provisions of this Instruction regarding primary accounting documents are applied until changes are made to the accounting policy of the accounting entity for 2015 in accordance with paragraph 6 of Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by authorities state authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application" (registered with the Ministry of Justice of Russia on June 2, 2015, registration number 37519; official Internet legal portal information www.pravo.gov.ru, 2015, February 6).
(clause 5 was introduced by Order of the Ministry of Finance of Russia dated August 17, 2015 N 127n)

Vice-chairman
Government of the Russian Federation
Minister of Finance of the Russian Federation
A.L.KUDRIN

P 25 instructions 162n.

Application of primary accounting documents.

Changes in the Chart of Accounts.

Innovations in the procedure for applying the Chart of Accounts.

Accounting for non-financial assets.

Changes to instructions 162n:

Accounting for financial assets.

With changes and additions from:

Information about changes:

Acceptance of unrecorded items of non-financial assets into accounting

Fixed assets

Intangible assets

Non-produced assets

Material reserves

Goods – other movable property of the institution

Markup on goods – other movable property of the institution

Investments in non-financial assets

Non-financial assets of treasury property

The institution's funds are on the way to a credit institution

Cash register

Money documents

Income calculations

Calculations with accountable persons

Calculations for property damage

A comment

Non-produced assets

VAT calculations

Financial results

(as amended by Orders of the Ministry of Finance of Russia dated December 24, 2012 N 174n, dated 17.08.2015 N 127n, dated 30.11.2015 N 184n)

(as amended by Orders of the Ministry of Finance of Russia dated December 24, 2012 N 174n,
dated 17.08.2015 N 127n, dated 30.11.2015 N 184n)