A comment

The order made changes to the chart of accounts accounting autonomous institutions and instructions for its use, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter - Instruction No. 183n). The adjustments are not related to the entry into force of federal accounting standards for public sector organizations from January 1, 2018. The amendments were adopted to bring the chart of accounts of autonomous institutions and Instruction No. 183n into line with the Unified Chart of Accounts and Instructions for its Application, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n).

A number of amendments were adopted in order to improve the regulatory legal regulation in the field of budgetary activity, supplements and clarifies the existing norms.

Order of the Ministry of Finance of Russia dated 12/19/2017 No. 238n (hereinafter - Order No. 238n) came into force on 01/30/2018.

Changes to the Chart of Accounts

The following accounts are excluded from the chart of accounts for accounting of autonomous institutions (as well as from the Unified Chart of Accounts):

• 204 51 "Assets in management companies";
• 215 51 "Investments in management companies".

Broadcast financial investments V trust management reflected in internal movement in the relevant accounts analytical accounting account 0 204 00 000. At the same time, information about assets in trust management is formed on off-balance account 40.

The name of account 206 63 has been corrected. new edition the account is titled "Settlement of Advances on Benefits Paid by General Government Entities". The mention of pension payments has been excluded from the text (obviously, due to the absence of such advances).

Order No. 238n corrected the rules for generating account numbers for analytical accounting (clause 3 of Instruction No. 183n). They are summarized in the table.

Synthetic code accounting object accounts	Account number digits				Note
	1 – 4	5 – 14	15 – 17	24 – 26
207 00	section, subsection	zeros	640	KOSGU	According to the accounts of analytical accounting, account 207 00 in the amount of the principal debt on credits, loans (loans). Earlier in the text of Instruction No. 183n it was said that the analytical code of receipt is reflected in the digits 15 - 17 of the account number, while the code number was not specified. However, in the instructions for state institutions, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, code 640 was indicated immediately. For the sake of comparability of indicators, autonomous institutions should also be guided by this approach.
209 81	zeros	zeros	zeros	KOSGU	Before making changes in categories 1 - 4 of the account number 209 81, it was necessary to indicate the code for the type of function, service (work) corresponding to the section, subsection of the classification of budget expenditures.
210 05	section, subsection	zeros*	510	KOSGU	Account 210 05 is also used to account for settlements with debtors for operations involving the submission by a security institution of an application for participation in a tender or auction. In this case, in categories 1 - 4 of the account number 210 05, the code of the type of function, service (work) of the institution is reflected, for which income from the type of service (work) provided will be reflected.
301 00	section, subsection	zeros	810	KOSGU	According to the accounts of analytical accounting, account 301 00 in the amount of the principal debt on credits, loans (loans). Earlier in the text of Instruction No. 183n it was said that the analytical code of disposal is reflected in digits 15 - 17 of the account number, while the code number was not specified. However, in the instructions for state institutions, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, code 810 was indicated immediately. For the sake of comparability of indicators, autonomous institutions should also be guided by this approach.

* Obviously, in the text of clause 3 of Instruction No. 183n in the new edition, a typo was made. It says that in digits 5 - 17 of the account number 210 05 the analytical code of receipt is indicated, corresponding to the code of the analytical group of the type of sources of financing budget deficits 510. This code is placed in digits 15 - 17 of the account number. Therefore, according to general rule zeros are reflected in digits 5 - 14 of the account number.

Please note that in paragraph 2.1 of the instructions, approved. By order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), a change was made, according to which zeros are put in digits 1 - 17 of the account number 201 00 "Cash of the institution". Previously in categories 1 - 4 account numbers Money it was necessary to indicate the code of the type of function, service (work) corresponding to the section, subsection of the classification of budget expenditures.

A similar adjustment has not been made to paragraph 3 of Instruction No. 183n. In our opinion, for the sake of comparability of indicators, autonomous institutions should also indicate zeros in digits 1-17 of the account number 201 00. This indirectly confirms the presence of zeros in digits 1-17 of the account number 209 81 "Calculations for shortages of funds".

Accounting not financial assets

Correspondence of accounts for the internal movement of an object of fixed assets between financially responsible persons also applies to the transfer of property for rent, gratuitous use, trust management, and storage. At the same time, information about the transferred fixed assets is reflected in the corresponding off-balance accounts 25, 26. The clarification was made in paragraph 9 of Instruction No. 183n. A similar provision has been introduced for intangible and non-produced assets (clauses 16, 21 of Instruction No. 183n).

Paragraph 53 of Instruction No. 183n is supplemented with a new provision, which is applied when accounting for the transfer of actual investments in an object of non-financial assets (in the amount of costs for its modernization, additional equipment, reconstruction, technical re-equipment) to the object's balance sheet holder to attribute the amount of investments to the formation (increase) of the initial ( book) value of the object. In other words, this refers to a situation where an object is listed on the balance sheet of one institution, and the functions of maintaining this object in working order are assigned to another institution (separate subdivision).

The operation is recorded by an entry on the credit of accounts 0 106 11 000, 0 106 21 000, 0 106 22 000, 0 106 24 000, 0 106 31 000, 0 106 32 000, 0 106 34 000, 0 106 41 00 0.010642000 , 0 106 44 000 and debit accounts:

• 0 304 04 310, 0 304 04 320, 0 304 04 340 - when transferring investments to the parent institution, separate subdivision (branch);
• 0 401 20 241 - upon transfer to state and municipal organizations.

Unlike paragraph 53 of Instruction No. 174n, in a similar paragraph for autonomous institutions, paragraphs are not excluded that determine the correspondence of accounts when debiting investments, incl. in objects of construction in progress, in the following cases:

• destruction as a result of natural and other disasters, dangerous natural phenomena, catastrophes;
• destruction as a result of terrorist acts, other actions against the will of the institution as the copyright holder.

There is an inconsistency in how the same operations are reflected in the instructions for budgetary and autonomous institutions. Obviously, before the Russian Ministry of Finance makes clarifications, autonomous institutions must apply the provisions of paragraph 53 of Instruction No. 183n in the current version.

Calculations with accountable persons

Paragraph 109 of Instruction No. 183n was supplemented with correspondence accounts for writing off from the balance sheet of debt to accountable persons that was not claimed by creditors. The transaction is reflected in the debit of the relevant accounts of the analytical accounting of account 0 208 00 000 "Settlements with accountable persons" and the credit of account 0 401 10 173 "Extraordinary income from operations with assets". At the same time, the written-off accounts payable are recorded on the off-balance account 20 "Debt unclaimed by creditors".

Financial results

The procedure for accounting for subsidies for the implementation of state (municipal) assignments has been clarified:

No. p / p	Contents of operation	Accounting entry		Paragraph Instructions No. 183n	Note
		debit account	account credit
1	Accrued deferred income in the amount of the subsidy for the assignment on the basis of an agreement with the founder	4 205 31 560	4 401 40 130	186	Previously, there were two entries for assignment grant income. The use of one or another correspondence depended on the period in which the subsidy agreement was concluded. If the agreement was concluded in the current year for the next financial year, deferred income should have been reflected in account 4 401 40 130. If the agreement was concluded in the current year for the same year, income should have been accrued in the usual manner on account 4 401 10 130. Now, an entry in account 4 401 10 130 is provided only for the case when the amount of the subsidy increases in the current financial year (when the terms of the subsidy agreement are changed). Thus, the amendments imply that the grant agreement must be entered into prior to the start of the financial year for which the assignment is approved.
2	Recognized as income of the current (reporting) period previously accrued income of future periods in the amount of subsidy for the task	4 401 40 130	4 401 10 130	186	The entry is made upon the arrival of the date of granting the subsidy in accordance with the terms of the agreement concluded with the founder (regardless of the fact that the subsidy was transferred).
3	Increased in the current financial year the amount of the subsidy for the financial support of the assignment	4 205 31 560	4 401 10 130	96, 178	An entry is made when the terms of the subsidy agreement change in the current year.
4	Accrued debt to return to the budget revenue the balance of the subsidy for the task	4 401 10 130	4 303 05 730	178	The rest of the subsidy is returned if the indicators set by the assignment, which characterize the volume of state (municipal) services (works), are not achieved. The basis is the report on the completion of the task submitted to the founder.

Paragraph 97 of Instruction No. 183n has been clarified in terms of receiving income from the performance of work (rendering services, supply of products, goods) under government contracts, the execution of which is carried out with treasury security for obligations in the form of a treasury letter of credit. Simultaneously with the receipt of money on the personal account of an autonomous institution, the amount of the fulfilled obligation of the recipient of budgetary funds to pay for the work performed (services rendered, products delivered, goods) is reduced by the previously accepted treasury security for obligations on off-balance sheet account 10.

The procedure for accounting for transactions under a contract with treasury support (treasury letter of credit) is explained in the letter of the Ministry of Finance of Russia dated October 20, 2017 No. 02-06-10/68702.

Calculations for tax deductions for VAT

The procedure for accounting for VAT settlements on paid advances has been brought into line with the norms of the Tax Code of the Russian Federation. According to paragraph 12 of Art. 171 of the Tax Code of the Russian Federation from the taxpayer who transferred the advance payment, the amounts of VAT presented by the seller are subject to deductions. In the future, at the time of shipment of the 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).

Instruction No. 183n in the previous edition provided for the following correspondence:

• Debit 2 303 04 830 Credit 2 210 13 660 - accepted for VAT deduction on advance payment transferred to the supplier, performer, contractor (clause 116 of Instruction No. 183n);
• Debit 2,210 13,560 Credit 2,210 12,660 - the amount of VAT deductible on advances transferred on account of future deliveries of goods, performance of work, provision of services (clause 115 of Instruction No. 183n) was set off.

Correspondence from clause 115 of Instruction No. 183n contradicted the VAT accounting procedure established by the Tax Code of the Russian Federation. The Code provides for the restoration to the budget of VAT, accepted for deduction from prepayment, and not offset. This drawback has been corrected in the new version of paragraph 115 of Instruction No. 183n: in order to restore the VAT amount, an entry must be made in the accounting for the debit of account 0 210 13 560 and the credit of account 0 303 04 730. account 210 13, is shown in the practical articles of the directory of business operations for "1C: BGU 8" for budgetary and autonomous institutions.

Cost Authorization

In the new edition of paragraph 196 of Instruction No. 183n, it is allowed to use correspondence with account 502 07 "Obligations assumed" when purchasing from a single supplier (contractor, performer).

As a general rule, account 502 07 does not apply when accepting obligations as part of purchases from a single supplier, as well as for expenses not related to the purchase of goods (works, services) to meet state (municipal) needs (clause 308 of Instruction No. 157n).

In a number of cases, a contract with a single supplier (contractor, performer) is concluded as a result of declaring an open tender, a tender with limited participation, a two-stage tender, a repeated tender, an electronic auction, a request for quotations, a request for proposals as invalid. These cases are listed in paragraph 25 of part 1 of Art. 93 of the Federal Law of April 5, 2013 No. 44-FZ (hereinafter - Law No. 44-FZ). In such situations, the contract is concluded on the terms stipulated by the procurement documentation, at the price proposed by the procurement participant.

The Ministry of Finance of Russia, in a letter dated April 15, 2016 No. 02-07-10 / 21917, explained that the institution has the right, within the framework of accounting policy extend the provisions of Instruction No. 157n regarding the obligations assumed to apply account 502 07 when concluding a contract with a single supplier (contractor, performer), incl. according to paragraph 25 of part 1 of Art. 93 of Law No. 44-FZ. Now the provisions of this letter are included in Instruction No. 183n.

Thus, in the cases listed in paragraph 25 of Part 1 of Art. 93 of Law No. 44-FZ, as well as in other situations established accounting policy, the institution has the right to use account 502 07 when concluding a contract with a single supplier. However, as a general rule, this account, as before, is used when concluding contracts using competitive methods for determining suppliers (contractors, performers), it is not necessary to use it to conclude contracts with a single supplier .

Order of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n
"On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application"

With changes and additions from:

2. Approve the Instructions for the application of the Chart of Accounts for accounting of autonomous institutions in accordance with Appendix No. 2 to this order.

The provisions of the Instruction regarding primary accounting documents are applied in accordance with the accounting policy of the accounting entity and the provisions of the order of the Ministry of Finance Russian Federation dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines on their application" (registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519; official Internet portal of legal information http://www.pravo.gov.ru, June 8, 2015).

3. This order is applied in the formation of the accounting policy of the state (municipal) autonomous institution, starting from 2011.

Registration N 19713

A separate chart of accounts for the accounting of autonomous institutions and instructions for its use have been approved. The latter establishes a unified procedure for the reflection of assets, liabilities and facts by these organizations economic activity in plan accounts.

Business operations, depending on their economic content, are reflected in the accounts of the work plan approved by the institution as part of the formation of accounting policies. It contains analytical codes for the type of accounting object, codes for the type of receipts (income), disposals (expenses, costs) - 24-26 digits of the account number, corresponding to the data structure fixed by the financial and economic activity plan of the institution.

It is allowed to enter additional analytical codes of accounts that ensure the formation of the necessary information in accounting, as well as to determine, in agreement with the founder, the missing correspondence of accounts.

The order has been applied in the formation of the accounting policy of an autonomous institution since 2011.

Order of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application"

Registration N 19713

This order is applied in the formation of the accounting policy of the state (municipal) autonomous institution, starting from 2011.

This document has been modified by the following documents:

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

A comment

Debit 2,210 13,560 Credit 2,210 12,660 - the amount of VAT deductible on advances transferred against future deliveries of goods, performance of work, provision of services (clause 112 of Instruction No. 174n, clause 115 of Instruction No. 183n) was set off.

Under subarticle 174 of KOSGU, the financial result is reflected from the reduction (write-off) of the amount of accrued income in accordance with the law. For example, the Decree of the Government of the Russian Federation dated 14.03.2016 No. 190 in 2016, customers were allowed to write off accrued penalties (fines, penalties) if certain conditions were met.

To reflect cash receipts and disposals, subarticle 174 of KOSGU does not apply. In other words, code 174 is used only to determine financial result from these transactions for accounting purposes:

Debit X 401 10 174 Credit X 205 XX 660, X 209 XX 660 - the amount of accrued income (including monetary penalties - fines, penalties, forfeits) was reduced when making a decision in accordance with the law (clause 152 of Instruction No. 174n, 180 of Instruction No. 183n). The exception is the write-off of uncollectible debt.

In the Report on the financial results of the institution (f. 0503721), data on account 0 401 10 174 are not shown separately. At the same time, they form the final result on line 090 (clause 53 of Instruction No. 33n in the new edition).

To align with the Unified Chart of Accounts, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the charts of accounts of budgetary and autonomous institutions were supplemented with off-balance accounts 40 "Assets in management companies" (read about the changes made to Instruction No. 157n).

They are summarized in the table.

Synthetic account code of the accounting object	Account number digits				Note
101 00, 102 00, 103 00, 104 00, 105 00	Section, subsection				0 401 20 241, 0 401 20 242,
106 00, 107 00, 109 00	Section, subsection
	Section, subsection
	Section, subsection				Corresponding accounts have a similar structure 0 401 20 241, 0 401 20 242, Otherwise, it may be provided for the purpose of the property and (or) funds that are the source of financial support for the acquired property.
					Otherwise, it may be provided for the intended purpose of the allocated funds.
	Section, subsection				According to the accounts of analytical accounting, accounts 0 207 00 000 in the amount of the principal debt on credits, loans (loans)
					A similar structure for the offsetting account
	Section, subsection				According to the accounts of analytical accounting, accounts 1,301,00,000 in the amount of the principal debt on credits, loans (loans)

On January 1, 2017, clause 21.1 of Instruction No. 157n came into force, according to which the account number of the chart of accounts of budgetary, autonomous institutions in categories 1 - 4 includes the section code, subsection code of budget expenditures. This rule applies to all accounts.

Thus, from 01/01/2017, in digits 1 - 4 of account numbers 101 00, 102 00, 103 00, 104 00, 105 00, codes of the section, subsection of the classification of budget expenditures are indicated, and in digits 5 - 17 - zeros. This is true both for non-financial assets that were on the balance sheet before January 1, 2017, and for those coming in the current year.

For additional information, the institution has the right to indicate in categories 1 - 17 account numbers, in which instructions No. 174n and 183n provide for zeros, codes budget classification. The decision on the need for analytical accounting is made by the financial body, founder, institution. The procedure for applying additional codes is fixed in the accounting policy.

Budget accounting account		Analytical code for BC (digits 1 - 17 of the account number)
	Name	old version of the manual	new version of the manual
	Cost compensation calculations
	Calculations on the amounts of forced withdrawal
	Settlements for damage to fixed assets (in terms of jewelry)
	Settlements with other debtors
	Calculations for VAT on advances paid
	Settlements with other creditors

fixed assets

In the event of a dismantling or partial liquidation of a fixed asset, its value is debited from accounting - in categories 24 - 26 of the account number of the analytical accounting of account 0 101 00 000, code 410 of KOSGU is indicated (clause 12 of Instruction No. 174n in the new edition):

		Account correspondence
		debit account	account credit
	The initial cost of the fixed asset is written off in the event of its disassembly
	Accrued depreciation is written off when dismantling an object of fixed assets
	The fixed asset received as a result of dismantling was taken into account
	Accepted for accounting depreciation on the object received as a result of dismantling
	The residual value of the part of the fixed asset subject to liquidation is written off
	Written off depreciation of the liquidated part of the fixed asset

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

When accounting for the movement of fixed assets between groups and (or) types of property in an institution in discharges 24 - 26 of the account number of the analytical accounting account 0 101 00 000 for debit and credit, code 310 KOSGU is indicated. In instructions No. 174n, 183n, such a clarification was not made, but it is contained in clause 7 of Instruction No. 162n.

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

Correspondence accounts in this case look like this:

		Account correspondence
		debit account	account credit
	Reflected the disposal of an item of fixed assets from a group and (or) type of property at historical cost
	Written off depreciation accrued on fixed assets
	The fixed asset was registered as part of the corresponding group (type) of property
	Depreciation previously accrued on the object was taken into account

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

Non-produced assets

Amounts owed to compensate for expenses incurred by a budgetary institution in connection with the implementation of the requirements established by law are reflected in the debit of account 0 209 30 000 "Calculations for cost compensation" and in the credit of account 0 401 10 130 "Income from the provision of paid services".

Please note that, according to Appendix 2 to Instruction No. 162n in the new edition, in categories 1 - 17 of the account number 0 209 30 000 it is now allowed to indicate the KRB code, obviously, in the case of reimbursement of the institution's costs.

Financial results

		Accounting entry		Item instructions		Note
		debit account	account credit	Instruction No. 174n	Instruction No. 183n
	Accrued income in the amount of a subsidy for the task					An entry is made if the subsidy agreement is concluded in the current year for the same year. Income is accrued on the entire amount under the agreement (regardless of the payment schedule during the year)
	Accrued deferred income in the amount of the assignment grant provided in the next financial year					An entry is made if the subsidy agreement is concluded in the current year for the next financial year. The entry can be recorded as an event after the balance sheet date. Income is accrued on the entire amount under the agreement (regardless of the payment schedule)
	Previously accrued deferred income in the amount of a subsidy for the assignment was recognized as income of the current period
	Accrued debt to return to the budget revenue the balance of the subsidy for the task					The rest of the subsidy is returned if the task is not completed in full
	Reflected debt on unused balances of subsidies for other purposes (goals of budget investments)					In terms of balances, the need for which is confirmed by the founder
	The debt is reflected in terms of the return of the balances of the unused targeted subsidies of previous years when deciding whether there is a need for targeted funds					If the balance of funds was not transferred to the budget revenue
	The debt was accrued to return to the budget revenue the balances of the unused subsidy for other purposes, for capital investments in the event that, based on the results of subsequent financial control, violations of the use of the subsidy are detected
						Return of the balance of the current year's subsidy
	Return of the unused balance of the subsidy for other purposes (budget investments)					Return of the balance of the subsidy of previous years

When accounting for subsidies, institutions can also use the explanations given in the letter of the Ministry of Finance of Russia dated 04/05/2013 No. 02-06-07 / 11164 (in the part that does not contradict the current versions of the instructions).

Cost Authorization

Financial statements

• in the event that the return of income from previous years exceeds the amount of income received in the reporting financial year (taking into account their return) reflected in account 17, the indicators on line 171 are reflected with a minus sign;
• data on account 18 (line 180) are shown in the context of the total amounts of income in terms of disposals for the return of balances of subsidies (grants) of previous years (line 181), expenses (taking into account the return of expenses of the current year) and payments by sources of financing the deficit of the institution's funds ( lines 182, 183). Negative values ​​on account 18 are not allowed.

In addition, the Reference in the Balance sheet was supplemented with line 300 to reflect data on off-balance account 40.

). In column 1, section 1 indicates the numbers of the corresponding analytical accounts reflecting the indicators of settlements (debts - receivable or payable) in terms of balances at the beginning, end of the reporting period and (or) at the end of the same period of the last financial year and (or) turnover on increasing (decreasing) debts generated in the reporting period.

Accounts receivable and accounts payable, which are listed on the accounts of budget accounting, are reflected in the Information (f. 0503769) according to the following rules:

Account number	Accounts receivable	Accounts payable
0 205 00 000 "Income calculations"
0 206 00 000 "Calculations on issued advances"
0 208 00 000 "Settlements with accountable persons"
0 209 00 000 "Calculations for damage and other income"
0 210 10 000 "VAT tax deduction calculations"
0 210 05 000 "Settlements with other debtors"
0 303 00 000 "Settlements for payments to budgets"
0 302 00 000 "Settlements for assumed obligations"
0 304 02 000 "Settlements with depositors"
0 304 03 000 "Calculations on deductions from wage payments"
0 304 06 000 "Settlements with other creditors"

If, according to the calculations, the indicators in columns 2 - 14 were not formed (they have a zero value), column 1 is not filled in.

Section 3 "Analytical information on the movement of overdue receivables, accounts payable" Information (f. 0503769) is excluded.

Active Edition from 23.12.2010

Document name	ORDER of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "ON APPROVAL OF THE CHART OF ACCOUNTS FOR AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order)
Document type	order, instruction
Host body	Ministry of Finance of the Russian Federation
Document Number	183N
Acceptance date	16.03.2011
Revision date	23.12.2010
Registration number in the Ministry of Justice	19713
Date of registration in the Ministry of Justice	04.02.2011
Status	valid
Publication	"Rossiyskaya Gazeta", N 47, 03/05/2011
Navigator	Notes

ORDER of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "ON APPROVAL OF THE CHART OF ACCOUNTS FOR AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order)

Zakonbase : Chart of accounts and Instructions for filling it out are included in the system as separate documents

Based on Article 165 of the Budget Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2006, N 1, Art. 8; 2007, N 18, Art. 2117; N 45, art. 5424), paragraphs and 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 purposes of legal regulation in the field of accounting by state (municipal) autonomous institutions, I order:

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

2. Approve the Instructions for the application of the Chart of Accounts for the accounting of autonomous institutions in accordance with Appendix No. 2 to this Order.

3. This Order is applied in the formation of the accounting policy of the state (municipal) autonomous institution, starting from 2011.

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

The Zakonbase website presents the ORDER of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTS OF ACCOUNTING OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order) in the most recent edition. It is easy to comply with all legal requirements if you familiarize yourself with the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislative acts on a topic of interest, you should use the convenient navigation or advanced search.

On the website "Zakonbase" you will find the ORDER of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTS OF ACCOUNTING OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order) in a fresh and complete version, in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.

At the same time, you can download ORDER of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "ON APPROVAL OF THE CHART OF ACCOUNTS OF ACCOUNTING OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order) can be completely free of charge, both in full and in separate chapters.