Accounting in budgetary institutions is carried out by the accounting service as an independent structural unit, which is under the leadership of the chief accountant. In the absence of an independent service, accounting can be maintained by an accountant with chief rights, as well as by a centralized accounting department. This structure is created on an industry basis in budgetary organizations and records the execution of budget expenditure estimates, as well as the use of extra-budgetary, targeted and other funds.

The accounting department that carries out accounting in the budget has the following responsibilities:

Record keeping must be carried out in accordance with current legislation.

Preliminary control must be carried out over the compliance of the volumes of allocations for concluded contracts, provided for by the expenditure estimate or the limit of budgetary obligations, as well as the correct and timely registration of accounting and the legality of transactions.

Accounting is obliged to control the economical and correct expenditure of funds according to approved estimates of expenses and income, and to control the safety of property in the places of its operation and storage.

Make payments and accrual of salaries to staff, and to students, students and graduate students - scholarships within the established time limits.

Timely carry out settlements that arise during the execution period with individuals and legal entities.

Maintain budget accounting for the use of extrabudgetary funds.

Control the use of powers of attorney issued to receive goods and material assets.

Make an inventory of financial liabilities and property, correctly and timely determine and reflect the inventory results in accounting.

Provide instructions to financially responsible persons on the issues of safety, reporting and accounting of valuables that are in their custody.

Apply modern automation tools, prepare and submit tax and accounting reports in accordance with the established procedure within the prescribed time frame.

Prepare estimates of budget expenditures, as well as plan expenses and income for extra-budgetary activities.

Select and systematize regulatory legal acts on reporting and accounting issues.

Store documents, accounting registers, reporting, as well as expense estimates and calculations on paper and computer media.

When carrying out accounting in the budget, responsibilities are distributed among specialists according to functional criteria. Each group of workers (individual specialist) is assigned to a specific area of ​​work. In the accounting department, a financial, material group, for settlements with personnel, etc. can be created.

Budget accounting has its own organizational features. The number of employees depends on the level of automation and the volume of accounting work performed, and is assigned and approved by the manager.

Must provide the heads of the organizations it serves with information on estimates for budget and extra-budgetary funds, their intended use, as well as other sources of funds.

Structural units within the organization must promptly submit the necessary documents to the accounting department so that accounting can be carried out in the budget. These are copies of orders that relate to the execution of estimated expenses, contracts, invoices, advance reports, certificates of work performed, invoices, documents on write-off of property.

All employees are required to comply with the requirements of the chief accountant to provide the documents necessary for accounting and follow the procedure for their execution.

Budget accounting is used in all institutions and organizations without exception that are state owned. It is somewhat different from the usual accounting work, but the basic principles are followed. All actions, document templates and other elements that may be necessary for the organization’s activities are approved by higher authorities and are not advisory, but mandatory. There are also specific examples, samples and similar supporting documents that make the work of employees easier.

What is budget accounting

This accounting option is a clearly regulated system in which all elements of an institution’s management are brought together and processed by specialists. It is characterized by the presence of a large number of instructions and similar documents that indicate how certain actions must be performed in various conditions. This greatly simplifies the work process, because the information provided by the budget accounting instructions allows you to immediately begin work and clearly fulfill all the requirements, without being distracted by all sorts of individual elements inherent in its classic version.

Accounting tasks

There is a certain list of main tasks that are the basis that makes up accounting. The total number of such elements is very large, but if we reduce and briefly consider this problem, we can highlight some of them.

Thus, this type of accounting is necessary to find unobvious, hidden reserves that would allow the state to function more efficiently. In addition, budget accounting allows for total control of the actual state and availability of any amounts of cash, as well as various assets. When managed correctly, it also makes it possible to identify and promptly prevent any inappropriate spending and generally provide an understanding of where exactly, in what amount and how the money was used. Accounting of this type, among other things, shows the results of the activities of a particular organization. That is, how profitable or unprofitable it is.

An important role is played by statistical and reporting data, which are also collected using this accounting. They are needed to accumulate certain information, analyze it, provide it to interested parties and, ultimately, to formulate new instructions, documents, as well as to ensure that subsequent changes in budget accounting are most consistent with the current situation and are most effective in a specific period of time.

Regulations

All basic principles are specified in special Instruction No. 148n, which includes not only clear definitions of exactly how to act in certain conditions, but also what penalties may follow if you refuse to use these requirements. It should be noted that this document contains only the basics and base, which, of course, cover all areas of activity and elements of the organization's work, but may not be complete.

In addition to it, there is a huge number of various changes, additions and similar factors that also affect the operation of the enterprise and in some cases can very significantly change previously approved standards. In theory, the head of the organization and other persons vested with certain authority in a particular institution are obliged to communicate all these documents to employees in an appropriate manner and within the required time frame.

In practice, the employee is recommended to independently monitor the situation and, as new information is received, clarify it with management in order to avoid possible problems in the future. But that’s not all, in addition to all this documentation, you should also understand standard accounting with all its regulations. Although budget accounting accounts differ from the classic ones, they are still worked in approximately the same way, which makes trying to understand all this quite difficult.

Requirements

The instructions for budget accounting, as well as some other similar regulatory documents, set certain requirements for its maintenance. They are strictly enshrined in law, and violation of these requirements may result in severe sanctions.

1. So, any actions must be carried out exactly on time.
2. Reporting information must correspond to the actual state, and the accounting itself must be carried out starting from the very first day of the organization’s existence.
3. The simplest and most understandable requirement is the condition that it be conducted exclusively in state currency.

Of course, in certain situations other features of the work may be added, but much here directly depends on how exactly the organization functions, what it does, what its features are, and so on. For each such item, an additional check should be carried out to determine the presence of conditions and requirements that could at least partially relate to the work of the institution.

Responsibilities

Basic requirements are submitted directly to the head and chief accountant of the institution. They are the ones who are obliged to constantly monitor the work performed, their recording in documents and the accounting of budget funds. Only they are responsible for everything in accordance with the law, and only then, if necessary, they can independently punish their employees using accessible and adequate methods.

This is a reasonable approach, since only they know (or are required to know) all the features that an ordinary person engaged in work simply does not need for full-fledged activity. At the same time, the same chief accountant has the opportunity to demand that management take the necessary measures, the purpose of which will be appropriate and correct accounting in budgetary institutions. This item includes requirements for the organization of workplaces, their technical equipment, the hiring of qualified employees, and so on.

In turn, management may demand the allocation of appropriate amounts to fulfill the conditions of employees, if they are considered truly worthy of attention and interfere with the full functioning of the organization. For example, a water cooler is unlikely to be considered a mandatory piece of equipment, but without at least the worst computer, accounting or performing other similar functions becomes almost impossible. As a result, you will need suitable infrastructure, communication via a network connection, and even a separate person who will monitor the safety of all this.

Structuring

In order for the organization’s work to be as efficient as possible, for all actions to be carried out accurately and on time, and for reporting to truly meet the requirements placed on it, a sufficiently large staff of employees is required, each of whom will perform clearly defined functions. This helps to break the work process into parts and makes it possible to work comfortably and efficiently in your field even with minimal knowledge, because a truly experienced person will require high pay, which the organization may not agree to.

It implies the presence of cashiers, leading accountants (or employees who will combine both functions). In addition, there may be deputies (usually one, but sometimes there are more) and, naturally, the chief accountant. With this scheme, the boss controls the main areas of activity and features. In more detail they are controlled and directed by deputies, and all the work is carried out directly by ordinary employees.

Documentation

There are more than 40 basic forms that must be used in a government agency to ensure that management accounting is as close as possible to the requirements of the law. In fact, all of them are divided into two groups, approximately equal in the number of specified documents, one of which applies to companies of any form of ownership, and the second concerns exclusively budgetary organizations.

In turn, budget accounting has its own division of these primary documents into three main groups. All of them are necessary for the high-quality operation of the enterprise and allow you to cover absolutely all areas of activity.

Thus, there are approximately equal in number templates that are responsible for calculating and calculating wages, carrying out any operations with the cash register, and also regulating work with material assets. The smallest group of documents are those that are not included in any of the categories and cover some very specific areas of activity, not all of which exist in the enterprise.

Automation

As in conventional accounting, all kinds of automated systems are actively used, significantly facilitating the work of employees, as well as providing the most accurate and reliable data based on the entered numbers.

The convenience of such programs has long been tested and approved by all employees who are required to work with accounting, tax or management accounting. They instantly provide all the required information, do not force the user to study for a long time to work with them, signal about the expiring deadlines for submitting reports, and so on. Most modern accountants, in principle, vaguely imagine the work of an organization without such auxiliary tools.

Accounting and reporting

All areas of an enterprise's activities are closely related to reporting. This is one of the fundamentals that is mandatory for everyone and allows for the accumulation of data sufficient for analysis, control and verification. There are several basic options for reports in budgetary organizations, which must be compiled in a timely manner and submitted to higher authorities:

• report on ;
• about performance results;
• about the movement of funds.

As you can see, all of them allow regulatory authorities to conduct a detailed analysis of the state of the organization, its characteristics, current problems, directions of development, and so on. Usually, all these documents are also accompanied by clarification of this or that information that is not immediately clear.

Additionally, balance sheets and any other documents that are required by the relevant authorities are submitted if there is a need to clarify certain points, figures or other features of the enterprise’s activities.

Differences from standard accounting

Budget accounting is in many ways similar to conventional accounting, which is used in private enterprises, firms and organizations. The main differences lie in seemingly small details such as a chart of accounts and in the peculiarities of the classification of certain actions. But in fact, if you delve into all this in detail and detail, it turns out that these elements are key and affect the entire structure of the organization’s work very seriously.

More specific information about this issue can only be said by comparing two different enterprises of a similar type, one of which will be private and the other state-owned. Management accounting, like any other, in a private company will, on the one hand, be simpler and more understandable, and on the other, given the presence of a large number of internal regulatory documents, much more complex and confusing. And even in some cases, intersecting with current legislation.

Results

In general, to summarize all of the above, the budget type of accounting is, although complex in the initial stages of understanding, in contrast to its usual form, but much simpler in the future.

The main task for a full analysis of the problem should be an analysis of the entire legislative framework that may somehow relate to this problem. After this, work will become much easier and clearer, even taking into account constant edits and changes. In turn, the standard type of work of almost any more or less large company implies the fact that employees will take into account not only legal requirements, but also the wishes of the employer, correlating them with laws and instructions.

12. Concept and assessment of intangible assets.

Clause 23 of Instruction No. 25n establishes the procedure for classifying objects as intangible assets (IMA). By definition, intangible assets include objects that simultaneously satisfy the following requirements: - the object does not have a material structure; - it is possible to identify the object from other property; - the object is used in the production of products, when performing work or providing services, or for the management needs of the institution; - the useful life of the object exceeds 12 months; - subsequent resale of this property is not expected; - the presence of properly executed documents confirming the existence of the asset itself and the institution’s exclusive right to the results of intellectual activity or the institution’s right to the results of scientific and technical activity protected as a trade secret, including potentially patentable technical solutions and production secrets (know-how). Intangible assets are reflected in accounting at historical cost. The initial cost of intangible assets is determined as the cost of the actual costs of their acquisition (manufacturing), taking into account the amounts of value added tax presented to the institution by suppliers and contractors. An exception is made for intangible assets acquired (manufactured) as part of an income-generating activity subject to VAT. In this case, VAT paid to suppliers and contractors, unless otherwise provided by the tax legislation of the Russian Federation, can be deducted. The cost of acquisition (production) of intangible assets includes: - amounts paid in accordance with the agreement for the assignment (acquisition) of rights to the copyright holder (seller); - amounts paid to organizations for information and consulting services related to the acquisition of intangible assets; - customs duties, registration fees, patent duties and other similar payments related to the assignment (acquisition) of the exclusive (property) rights of the copyright holder; - remunerations paid to the intermediary organization through which intangible assets were acquired in accordance with the terms of the contract; - other expenses directly related to the acquisition of intangible assets and bringing them to a state suitable for use for established purposes; - manufacturing costs (materials, labor and wages, services of third-party organizations, and so on).

If intangible assets were received by an institution free of charge, then their initial value is determined based on the market value of these objects on the date of acceptance for accounting. All expenses of the institution associated with the formation of the initial value of intangible assets upon their receipt are preliminarily collected on account 0 106 02 320 “Increasing capital investment in intangible assets.” Changes in the initial value of intangible assets are made only in cases of modernization, partial liquidation and revaluation of intangible assets. Budgetary institutions reassess the value of intangible assets within the time frame and in the manner established by the Government of the Russian Federation. Revaluation is carried out by recalculating their book value as of the beginning of the reporting year and the amount of depreciation accrued for the entire period of use of the objects by an established coefficient. Each object of intangible assets is assigned a unique inventory serial number, which is used in budget accounting registers and is not indicated on the objects.

Accounting in budgetary organizationshas many features, starting with individual legal acts regulating it and ending with a complex invoice coding system. In this article, we will understand the concepts applicable to budget structures, and also touch on the basic rules of accounting.

Definitions and types of organizations financed from the budget

In order to understand the concepts denoting various organizations financed from the budget, let us turn to the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ. Basically, budgetary organizations mean those created by the state. Thus, the most general concept is the term “state (municipal) institutions” (hereinafter referred to as state institutions). They are established by the Russian Federation, its subject or municipality. In accordance with paragraph 2 of Art. 9.1 of Law No. 7-FZ, government agencies are classified as:

• autonomous;
• budgetary;
• state-owned.

The following table provides a comparison of the three types of government agencies.

	Autonomous (AU)	Budget (BU)	State-owned (KU)
Main regulatory legal acts	Law “On Autonomous Institutions” dated November 3, 2006 No. 174-FZ	Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ	Budget Code of the Russian Federation
Kind of activity	Service in the following areas: science, education, medicine, culture, social protection, employment, physical education and sports, etc. (Clause 1, Article 2 of Law No. 174-FZ, Clause 1, Article 9.2 of Law No. 7-FZ)		Execution of state functions, as well as the provision of public services (Article 6 of the Budget Code of the Russian Federation).
Use of income from commercial activities	At your own discretion (clauses 2-3 of Article 298 of the Civil Code of the Russian Federation).		Transferred to the budget (clause 3 of Article 161 of the Budget Code of the Russian Federation)
Current accounts	In the Federal Treasury and commercial banks (clause 3 of article 2 of law No. 174-FZ)	Only in the Federal Treasury (clause 9, article 9.2 7-FZ, clause 4, article 161 and article 220.1 of the Budget Code of the Russian Federation)
Ownership of property	With the right of operational management. The owner is the Russian Federation, a subject of the Russian Federation, a municipality (Clause 1, Article 3 of Law No. 174-FZ, Clause 9, Article 9.2 of Law No. 7-FZ, Clause 4, Article 298 of the Civil Code of the Russian Federation)
Disposal of property	for real estate transferred by the owner or purchased with funds issued by him; especially valuable property transferred by the owner or purchased with funds issued by him.	The owner's consent must be obtained: for any real estate; especially valuable property transferred by the owner or purchased with funds received from the owner. Disposes of other property at his own discretion	The consent of the owner is required for actions with any property (clause 4 of article 298 of the Civil Code of the Russian Federation)
	Major transactions (Clause 1, Article 15 of Law No. 174-FZ), which are carried out only with the approval of the supervisory board of the AU (Clause 2, Article 3 of Law No. 174-FZ) or the founder of the BU (Clause 13, Article 9.2 of Law No. 7 -FZ) regardless of the type of property
Responsibility By obligations	Responsible for its obligations with its assets (except for those whose disposal requires the consent of the founder). If obligations are formed due to harm to citizens, if there is a shortage of assets that can be disposed of, the founder is responsible (clause 5 of Article 2 of Law No. 174-FZ, clauses 5-6 of Article 123.22 of the Civil Code of the Russian Federation)		The founder is responsible for obligations in cash; if there is a shortage of funds, the founder is responsible (Clause 4 of Article 123.22 of the Civil Code of the Russian Federation)
Source of financing	Subsidies (Clause 1, Article 78.1 of the Budget Code of the Russian Federation)		Budget estimate (clause 2 of article 161 of the Budget Code of the Russian Federation)

Charts of accounts and accounting instructions

Before examining charts of accounts applicable to government agencies, we note that the main regulatory act on accounting is the Law “On Accounting” dated December 6, 2011 No. 402-FZ, which is required to be applied not only by commercial organizations, but also by non-profit organizations, including state This law contains basic requirements for accounting and rules for its conduct in the Russian Federation. We list the main ones:

1. Accounting is mandatory for all economic entities, with the exception of individual entrepreneurs and divisions of foreign organizations, if they comply with the rules of tax legislation.
2. The head of an economic entity is responsible for the functioning of the accounting service.
3. The organization must draw up its accounting policies independently.
4. It is necessary to register all economic events of the organization in primary documents, the data from which is transferred to the accounting registers.
5. Assets and liabilities are subject to periodic restatement.
6. All accounting data is recorded in rubles.
7. The organization must ensure the reliability of the information contained in the reports.
8. The organization must have established internal control procedures.

Based on accounting principles for government organizations, a unified chart of accounts and instructions have been developed, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. They apply to all government agencies and government agencies. In addition, in accordance with clause 21 of the unified chart of accounts, each type of government institution has its own private chart of accounts, approved by:

• by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n for AU;
• by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n for BU;
• by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n for CU.

Let us note one more nuance in terminology. The phrase “budget accounting” is often used in relation to all types of government institutions. However, based on the wording used in the above-mentioned legal acts, AU and BU maintain accounting records, but state bodies, extra-budgetary funds and other institutions specified in paragraph 1 of the instructions (order No. 162n) maintain budgetary accounting.

It is also important to pay attention to other basic legislative acts that are necessary for maintaining records in a government agency. Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, explain the use of budget codes. The instructions on the procedure for compiling and submitting reports on budget execution, approved by Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n, and the instructions approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, contain reporting forms and rules for filling them out. Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved the forms of primary documents and registers for public sector employees. In addition, there are a number of legal acts for certain industries and other specific legal acts.

The chart of accounts of a government institution contains 5 sections. The first section “Non-financial assets” includes:

• fixed assets by various groups and types;
• intangible assets;
• non-produced assets;
• inventories, goods, finished products;
• depreciation;
• investments in non-financial assets;
• expenses.

An unusual subsection for those familiar only with classical accounting may be non-produced assets, which are land, subsoil resources and other assets not created by man in production. They are reflected in accounting at their original cost only when they began to participate in economic turnover (except for land). And the receipt of rights to use such objects is shown on the balance sheet on account 01. Land plots are listed at cadastral value. Another feature is the use of an account for investing in inventories. It is used to accumulate the costs of production or purchase of materials.

Read more about the first section of the chart of accounts in the article “Non-financial assets in budget accounting are...” .

The second section “Financial assets” covers:

• funds indicating the places of their storage;
• financial investments, namely all types of securities and participation in other companies;
• receivables related to counterparties, payers of social insurance contributions, tax revenues, loans issued, etc.;
• advances to employees, contractors, foreign organizations, etc.;
• investments in financial assets.

Accounts payable for loans, wages, debts to counterparties for goods, work and services, obligations for transfers to other government agencies, social benefits, payment of taxes, etc. are contained in the third section “Liabilities”.

The fourth section, “Financial Result,” groups accounts for recording income, expenses, and financial results. Basically, the composition of assets and liabilities is comparable to the corresponding items in non-budgetary organizations, but there are also differences, both in the list of possible accounts and in their accounting. In the instructions for the unified chart of accounts you can find information on accounting and the use of accounts.

A feature of accounting in government agencies, among other things, is the presence of section 5 “Authorization of expenses” in the chart of accounts. It is necessary to record the receipt and use of funds allocated from the budget, liability limits received from budget managers, the use of these limits, planned income and expenses. That is, when a notification is received from higher authorities for the current period about limits on the acquisition of, for example, inventories, the institution reflects this on the accounting accounts. Postings to the accounts of this section are contained in paragraphs. 190-209 (order No. 183n), paragraphs. 161-180 (order No. 174n), paragraphs. 131-150 (order No. 162n) instructions for charts of accounts. Accounting entries for authorization of expenses are made between the accounts of this section.

There are 30 off-balance sheet accounts for government agencies. The approach for recording them is the same as in the accounting of commercial organizations, using a one-way entry, that is, only by debit for receipts and only by credit for disposals. The balance sheet includes property that is not in operational management, guarantees, awards, strict reporting forms, objects that, according to instructions, should not be on the balance sheet, etc. The organization also has the right to independently open additional off-balance sheet accounts to monitor the safety of property and other management tasks.

Accounts in government organizations

The accounting account number for government agencies consists of 26 digits, as stated in clause 21 of the unified chart of accounts. The following table describes the meaning of each digit:

You can see the explanation of the account number using an example.

With digits 18-26 everything is clear, the values ​​for digits 19-26 are indicated in the tables of private charts of accounts themselves, digit 18 is selected from values ​​1-9 in accordance with the classification indicated in clause 21 of the unified chart of accounts. Moreover, when maintaining budget accounting for category 18, only the values ​​1 are used - provision from funds of the corresponding budget, 3 - provision from funds at temporary disposal.

To fill out categories 1-17, you need to get acquainted with the budget classification. It is needed in order to correlate indicators from different budgets that make up the country’s budget system. It is the basis for developing the numbering of government accounting accounts. The coding system is described in the instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. BCCs consist of 20 characters and are divided into codes indicating income (Chapter II, Table 1 of instructions), expenses (Chapter III, Table 2 of instructions), sources (Chapter IV, Table 5 of instructions). The table below shows the composition of the budget expenditure code.

KBK category number (expense code)
Code of the main manager of budget funds	Section code	Subsection code	Target article code		Expense type code
			Program (non-program) article	Direction of expenses		subgroup
Adj. 9 to instructions No. 65n	Adj. 2 to instructions No. 65n		Adj. 10.1 to instructions No. 65n		Adj. 3 to instructions No. 65n

To determine characters 1-17 for the AC and BU accounts, you must follow the following scheme:

Number of the AU or BU account category
Corresponding KBK category number

In place of categories 5-14, zeros are placed (clause 3 of order No. 183n, clause 2.1 of order No. 174n), unless otherwise stated in the accounting policy.

For budget accounting accounts (CU and other organizations specified in Order No. 162n), categories 4-20 of the KBK are transferred to the place of categories 1-17 (or categories 1-17 of the KBK are transferred to the place of categories 1-17 of the account for financial authorities). Appendix 2 to instruction No. 162n contains information about the type of BCC that must be used for each account.

Results

To determine the accounting rules, it is necessary to understand what type of government institutions we are interested in, since there are 4 charts of accounts for public sector employees. The unified chart of accounts contains general rules, and in the remaining 3 private charts of accounts you can find detailed examples of the use of accounts, lists of typical transactions and explanations of the structure of the account.

For public sector institutions accounting is very important. After all, thanks to him, it became possible to control the feasibility of carrying out a particular business operation, to comply with the rules and regulations for the expenditure of funds, labor and material resources approved by state or municipal bodies.

A, owning available accounting information, you can quickly influence various kinds of miscalculations and shortcomings in the process of financial and economic activities.

Types of institutions

Like All institutions are divided by Federal Law into three types(budgetary, government and autonomous), and accounting is divided into budgetary accounting, accounting in government institutions and accounting of autonomous institutions, each with its own specifics.

What is a budget institution

Budgetary institutions It is customary to consider those organizations whose main activities are fully or partially financed from budgetary funds. The basis for such financing is income and expense estimates. An indispensable condition is to open financing according to the estimate and maintain accounting and reporting in the manner required for budgetary organizations.

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At first glance it seems that accounting of budgetary organizations is more complex and labor-intensive than accounting in commercial structures. However, this is not entirely true, because public sector employees perform a significantly smaller number of transactions that are reflected in accounting, which means they have less work to do.

Regulatory documentation used

Currently, accounting of budgetary institutions, as well as accounting in government institutions, regulated by regulatory documents, including the Budget Code of Russia, federal law and accounting regulations, instructions for budget accounting, special regulations. And also, rules and guidelines established centrally by the Ministry of Finance of Russia, with the help of which budget accounting is determined, and which are subject to mandatory execution.

Accounting for budgetary institutions as opposed to accounting, used by commercial organizations, along with general requirements and provisions, has its own exceptional points and features.

General requirements for budget accounting

The instructions establish a unified approach and procedure, allowing you to maintain budget accounting in state, regional, municipal and other government bodies.

Operations carried out by budgetary organizations are certainly accompanied by primary documents, data from which is grouped by date, at the time of their (operations) completion, and are entered in registers (magazines) in a cumulative manner. Then the transaction logs are signed by the direct executor and the chief accountant, and at the end of the month, the turnover of the accounts (their data) is transferred to the General Ledger.

At the end of the month processed primary documents are collected in chronological order and stitched together.

Comprehensive automation accounting allows you to link the process of processing primary documentation and registration of transactions in the relevant sections of the Chart of Accounts of budget accounting.

Accounting of budgetary organizations, its differences and features

Basically the essence of accounting remains the same: communicating truthful and reliable information about the activities of a budget organization to persons interested in it, but the reflection of the transactions carried out in the accounts is completely different.

Accounting of budgetary organizations has specific nuances and features, These include:

• organization of accounting using budget classification items;
• constant control over the execution of expenditure estimates;
• actual and cash expenses, their allocation in accounting into a separate group;
• industry-specific accounting features in the industry structure;
• careful adherence to the requirements of regulatory documents and their implementation.

It should be noted that distinctive features are also inherent in the coding system, which means that budgetary institutions use their own specific chart of accounts to take into account the implementation of cost estimates. The specificity lies in the contents of the account number of the Chart of Accounts for Budget Accounting, which in turn consists of 26 digits and is structured as follows: from 1 to 17 are budget classification codes, from 18 to 26 are budget accounting account codes.

It is also worth noting that the accounting of budgetary institutions provides for the emergence of new classes and accounts. This is directly related to the existing features of the work of the institutions themselves. There is no commercial activity here, no profit is made, so there are no accounts “tied” to this.

It is also clear that balance of “state employees” and balance of “businessmen” are also different from each other. The general structure and its essence remain the same - assets on the left side (funds received), liabilities on the right side (sources that form assets). However, the inside design is different. Profound changes also affected the structure of fixed and cash assets, liabilities and financial assets.

Regarding reporting, its preparation and provision to higher authorities- it can be noted that public sector organizations submit them according to their lists and schedules for submitting reports.