Accounting for budgetary organizations for beginners tutorial. Features of accounting in budgetary organizations. How accounting is carried out

18.04.2020

budget accounting is an ordered system for collecting, registering and summarizing information in monetary terms on the state of financial and non-financial assets and liabilities Russian Federation, subjects of the Russian Federation and municipalities (bodies state power, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, bodies local government and budgetary institutions created by them) and transactions resulting in a change in the above assets and liabilities.

Organization of accounting in budgetary organizations

The organization of accounting in budgetary organizations has a number of features that are based on the legislation on the budgetary device, the Instruction on budgetary accounting, other regulatory documents on accounting and reporting in budgetary organizations, as well as their industry specifics.

Such features of accounting in budgetary organizations include:

organization of accounting in the context of budget classification items;

monitoring the execution of income and expenditure estimates;

transition to the treasury system of budget execution;

allocation in the accounting of cash and actual expenses;

sectoral features of accounting in institutions public sector(health, education, science, etc.).

Tasks of budget accounting

The main tasks of budgetary accounting include:

formation of complete and reliable information on the state of assets and liabilities of institutions, as well as on the financial results of their activities;

formation of complete and reliable information on the execution of all budgets of the budgetary system of the Russian Federation;

ensuring control over the compliance of operations carried out in the course of executing the budgets of the budgetary system of the Russian Federation with the legislation of the Russian Federation;

ensuring control over the state of assets and the fulfillment of obligations of institutions;

providing internal and external users with reporting on the state of assets and liabilities of institutions, as well as reporting on the execution of the budgets of the budget system of the Russian Federation.

Regulations

In budget organizations, accounting for the execution of estimates of income and expenses for budget funds and funds received from extra-budgetary sources is carried out in accordance with the Federal Law on Accounting and on the basis of the Instruction on Budget Accounting.

The Budget Accounting Guide includes:

Budget accounting: details for an accountant

Reserve for vacation pay in accounting (budgetary) accounting
When conducting accounting (budgetary) accounting, institutions without fail form ... this consultation. When maintaining accounting (budgetary) accounting, institutions must form ...
Tougher administrative liability for violations in budget accounting and reporting
Federal Law, in case of violation in budgetary accounting by officials of budgetary institutions of the requirements ...
Violations in the field of accounting (budgetary) accounting
In the field of accounting (budgetary) accounting, they are reflected in the acts of inspections. ... reflecting the totality of accounting (budgetary) accounting methods, cost measurement, current grouping and ... used in accounting (budgetary) accounting, is regularly updated and included in ... entries on accounting (budgetary) accounting accounts. Inspectors during control ...) institutions of accounting (budgetary) accounting procedures. In the next issue of the magazine we will continue ...
What will the introduction of federal accounting (budgetary) accounting standards change?
Changes to which accounting (budgetary) accounting is subjected in connection with the approval of federal ... changes to which accounting (budgetary) accounting is subjected in connection with the approval of federal ... legal acts regulating the maintenance of accounting (budget) accounting and the preparation of accounting (financial) ... gradual transfer of the accounting (budget) accounting methodology from the Instructions for the Application of the Unified ... Standards. The usual Chart of Accounts of budgetary accounting will remain, but will expand ...
The procedure for budget accounting of fire extinguishers
Fire extinguishers? Question: How are transactions for the acquisition and technical ... fire extinguisher reflected in budget accounting? In order to reflect in the budget accounting of the operations cited in the question, it is necessary ... and put into operation. The following correspondence accounts are reflected in the budget accounting: Content ... for the maintenance of property ”KOSGU. In budget accounting, these costs will be reflected as follows ... the fact of the performance of the relevant work. The following accounting entries are formed in budget accounting: Contents ...
Changes in Instruction No. 174n. New budget accounting entries
Structures – objects of leasing”. New postings of budget accounting! Termination of the right to use the asset (at the same time ... with this, the budget accounting entries related to the accounting of material reserves ... for other incomes were deleted. ”New budget accounting entries! Accrual of income from property rental ...
Overview of important changes in budget accounting since 2019
Sectors When conducting accounting and budgetary accounting government agencies from 01.01 ... reports: certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110 ...
On budget accounting for non-financial assets during major repairs
Persons". To reflect in the accounting (budgetary) accounting of fixed assets transferred (received ...
Changes in accounting and budgetary account numbers, starting from 2017
The legislative framework for accounting and budgetary accounting in state institutions provides that with ... legislative framework on accounting and budgetary accounting in state institutions, it is provided that with ...
Amendments to the accounting records of institutions came into force
The General Ledger and other budget accounting registers established by the legislation of the Russian Federation for recipients ...
Centralized accounting
The centralized accounting department has the authority to maintain budget accounting and generate budget reporting: according to ... the subject of budget reporting for maintaining budget accounting and (or) compiling budget reporting ... regulatory legal acts governing budget accounting and budget reporting. Budgetary ... which is entrusted with the responsibility of maintaining budgetary records and (or) compiling budgetary reporting ...
Voluntary donations: how to take into account?
Operations, which is recognized in the accounting (budgetary) accounting on the date of its receipt. Transfer ... of work, services provided in accounting (budgetary) accounting are not recognized. According to paragraph 55 ... these operations are not carried out on the accounts of accounting (budgetary) accounting, in connection with ... No. 02-07-10 / 36688. Accounting (budgetary) accounting Choice of KOSGU code In 2019 ... accounting for payments to the budget. In budget accounting, these transactions will be reflected as follows ...
Property tax settlements
The order of their reflection in accounting (budgetary) accounting. For property taxes paid ... tax liabilities in accounting (budgetary) accounting are established as part of the formation of accounting ... advance payments) are reflected in accounting (budgetary) accounting as follows: Operation content Treasury ... taxes are reflected in accounting (budgetary) accounting as follows: The content of the transaction ... taxes are reflected in accounting (budgetary) accounting as follows: The content of the transaction ...
VAT and income tax: reflect in accounting
They relate to a decrease in income, in the budget accounting of state institutions - to an increase ... to a decrease in income, in the budget accounting of state institutions - to an increase ... transactions are reflected in accounting (budget) accounting using account 0 ... Tax Code of the Russian Federation). In accounting (budgetary) accounting, the accrual of VAT on the received prepayment ... deductible is reflected in accounting (budgetary) accounting by the following entries (clause 88 ... profit is reflected in accounting (budgetary) accounting as follows: The content of the operation ...
Inventory of fixed assets in institutions
25 Instructions No. 157n). In accounting (budgetary) accounting, unaccounted for identified during the inventory ... in accordance with the legislation of the Russian Federation. In accounting (budgetary) accounting, the amount of shortages of fixed assets identified ...

Accounting is an integral part of management economic processes and objects, the essence of which is to fix their state and parameters, collect and accumulate information about economic objects and processes, reflect this information in accounting registers.

Accounting in the field government controlled is called budgeting.

Budget accounting is an orderly system for collecting, registering and summarizing information in monetary terms on the state of financial and non-financial assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities (state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, bodies of local self-government and budgetary institutions created by them) and operations leading to a change in the above assets and liabilities. This is how this concept is defined in the Budget Code of the Russian Federation and the Instructions for Budget Accounting, approved by order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n (in new instructions, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008 No. 148n, the definition of budget accounting is not given due to its obviousness).

In addition to budgetary (accounting) accounting, organizations in the public sector of the economy must carry out tax accounting, and it is also possible to maintain management accounting, depending on the area of interest of the organization and its activities. Budgetary, managerial and tax accounting is a complex information technology system that serves as an information base for making managerial decisions.

The main tasks of accounting in budgetary organizations include:

formation of complete and reliable information about the activities of the organization and its property status, necessary for users of financial statements;
providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when an organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
definition financial result the activities of a budgetary institution, the actual assessment of the degree of budget execution;
control of targeted spending of funds;
prevention of unreasonable expenses;
detection of violations of planning and financial and budgetary discipline;
control over the availability and safety of material and Money;
revealing hidden reserves.

The ongoing reform of the public sector of the economy assigned a special role to budget accounting, as it becomes a link in the interaction of all participants in the budget process.

Unification of accounting instruments and integration of budget accounting accounts and budget classification codes in a single Chart of Accounts of budget accounting allows you to optimize the reflection system economic information, and also helps to analyze assets, liabilities and transactions by economic flows. The current Chart of Accounts for budgetary accounting makes it possible to generate complete and transparent information required by international standards. In addition, uniform rules and requirements have been established regarding the maintenance of budget accounting by all participants in the budget process of the Russian Federation.

At present, a continuous and active reform of the budget process is being carried out. Numerous changes and additions are constantly being made to budget legislation related to regulating the procedure for applying budget classification, keeping records, compiling and reporting by budgetary institutions, as well as making adjustments to documents covering the features of taxation and payment of VAT, corporate property tax, UST, etc. This circumstance requires increased attention to changes in the normative documents regulating budget accounting.

Consider a set of basic documents that are the regulatory basis for accounting in budgetary organizations.

United methodological foundations organization and maintenance of accounting in the Russian Federation are regulated by the Federal Law "On Accounting" dated November 21, 1996, with subsequent amendments. Besides, modern requirements budget accounting and budget reporting are defined in the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n, registered with the Ministry of Justice of the Russian Federation on February 12, 2009 No. 13309, (hereinafter - Instruction No. 148n). With the introduction of Instruction No. 148n, the Instruction on Budget Accounting, approved by Order No. 25n of February 10, 2006 of the Ministry of Finance of Russia, was canceled, which became outdated in the course of a changing economic situation.

Instruction No. 148n establishes a unified procedure for maintaining budget accounting in government bodies, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local governments, budgetary institutions, in bodies providing cash services for the execution of budgets of the budget system of the Russian Federation (hereinafter - bodies Treasury), as well as in the financial bodies and management bodies of state extra-budgetary funds and territorial state extra-budgetary funds that draw up and execute budgets (hereinafter referred to as financial bodies).

Action of the Instruction on the budget accounting No. 148n extends to the legal relations which have arisen since January 1, 2009.

However, when organizing work, employees of the accounting services of budgetary institutions need to use not only the mentioned normative act, but also, as already noted, promptly monitor changes in the legislative and regulatory framework, to one degree or another, concerning the mechanism of operation of the budget system. Such legislative acts include the Letters of the Ministry of Finance of the Russian Federation, as well as the annual Federal Law “On federal budget» for the relevant period and other documents.

The requirements for maintaining budget accounting are regulated by the Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ (as amended on November 3, 2006) and the regulatory documents for accounting in budgetary institutions listed above. The main ones are the following:

Accounting records of property, liabilities and business transactions of organizations are kept in the currency of the Russian Federation - in rubles.
Accounting is kept by the organization continuously from the moment of its registration as legal entity before reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation.
The Organization maintains accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounting accounts, formed on the basis of the approved Budget Accounting Chart of Accounts.
Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts.
All business transactions and inventory results are subject to timely registration on accounting accounts without any omissions or exceptions.

Subjects of budget accounting are all participants in the budget process.

Objects of budget accounting determined with respect to the accounting method used.

In general, there are four methods of accounting known in accounting practice. They are allocated by the international organization of accountants engaged in the development international standards financial reporting (IFRS) in the public sector.

The cash method has been used for several centuries. Provides for the registration of all events of cash receipts to budget accounts and cash withdrawals from budget accounts. At the same time, within the framework of accounting, no assets and liabilities, except for budget funds, are subject to accounting. In addition, accounting for budget obligations and budget allocations, that is, the stages of authorization, was also necessarily introduced into cash accounting.

Modified cash method as an option was used in the Instruction on Budget Execution No. 15n. In this case, in addition to simple registration cash flows and budget balances, accounts were introduced to record some additional assets and to record liabilities.

Modified accrual method, in which transactions are recorded not by cash flows, but by their implementation immediately (income and expenses are accrued, assets and liabilities are recognized). In this case, there is one feature - the method does not provide for depreciation, i.e. not financial assets or assets acquired under a modified accrual basis are expensed immediately after acquisition. This was done to facilitate accounting, but gave rise to the problem of accounting actual cost assets.

accrual method, in which all transactions are recognized when they occur, but all assets are expensed in the period in which they are used, i.e. pro rata over the useful life, which is related to depreciation.

In this way, according to the accrual method of accounting objects are: assets, liabilities, income, expenses, financial result, expense authorization accounts, and legal obligations.

According to the cash method accounting objects are: cash inflows, cash outflows, financial results and settlements, financial assets and liabilities associated with cash inflows and outflows, and expense authorization accounts and legal liabilities.

A detailed classification of budget accounting objects is contained in the Chart of Accounts for budget accounting, which is valid in accordance with the Instruction on Budget Accounting No. 148n dated December 30, 2008 and is the same for two areas of budget accounting:

accounting for the execution of budgets;
accounting for the execution of estimates of income and expenses of budgetary institutions.

Currently, according to Instructions on Budget Accounting No. 148n, the accrual method is used to account for transactions on current activities budgetary institutions (chief administrators, administrators, recipients of budgetary funds), and the cash method is still used by bodies organizing the execution of budgets ( financial authorities) and bodies providing cash services for the execution of budgets (treasury bodies).

According to the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ, the head of a budgetary institution is obliged to:

agree with the chief accountant and approve the list of persons entitled to sign primary accounting documents. Recall that all documents that draw up business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them;
approve the following local regulatory documents for organizing the work of the accounting service:
- a working chart of accounting accounts containing synthetic and analytical accounts necessary for timely and complete accounting and reporting;
- forms of primary accounting documents for registration of business transactions for which there are no standard forms, as well as forms of documents for internal financial statements;
- the procedure for conducting an inventory and methods for assessing types of property and liabilities;
- document flow rules and accounting information processing technology;
- the procedure for controlling business transactions, etc.

In addition, according to the current Instruction No. 148n, the head (deputy head):

must be present when applying inventory numbers to fixed assets (clause 19 of Instruction No. 148n);
must be present when marking soft inventory items with special stamps. At the same time, marking stamps must be kept by the head of the institution or his deputy (clause 59 of Instruction No. 148n);
if the institution accepts that cash for payment wages are issued from the cash desk to distributors, then the head of the institution approves the list of these persons by his order. A copy of it must be at the cash desk of the institution, and an agreement on full liability must be concluded with distributors (clause 105 of Instruction No. 148n);
upon discovery of the loss or destruction of primary documents and registers of budgetary accounting, the head of the institution must appoint a commission to investigate the causes of the incident by order. The results of the commission's work are documented in an act approved by the head (clause 6 of Instruction No. 148n).

According to paragraph 166 of Instruction No. 148n, advances under the report to employees of the institution can only be issued by order of the head. To receive an advance, you must submit a written application, indicating in it the purpose of the advance and the period for which the accountable amounts are issued.

According to the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ (clause 2, article 6), the head, depending on the volume of accounting work, has the right to:

set up an accounting department structural subdivision headed by the chief accountant;
hire an accountant;
to transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant;
do the bookkeeping in person.

Other regulatory documents, including the Budget Code of the Russian Federation, also assign the rights of recipients to the heads of budgetary institutions, in particular, within the limits of the appropriations provided for in the estimate of income and expenses approved by the manager:

receive advance payments for economic and other needs in accordance with the established procedure;
allow the issuance of advances and wages to employees of the institution;
spend materials, food and other material assets for the needs of the institution in accordance with established norms;
approve advance reports of accountable persons, inventory documents, acts on writing off fixed assets and other material assets that have become dilapidated and unusable in accordance with applicable law;
resolve other issues related to the financial and economic activities of the institution.

In addition, the head of a budgetary institution has the right to:

conclusion of business contracts (except for cases when the current procedure provides for a centralized supply of certain types inventories);
Adoption personnel decisions- hiring and dismissal of employees, increasing salaries, establishing allowances and additional payments, permission to combine and combine jobs, as well as to conclude civil law contracts (with persons who are not employees of institutions) - if there are allocated budget allocations for the corresponding item of expenditure.

Leaders are responsible:

for the organization of accounting in organizations, compliance with the law when performing business operations (clause 1, article 6 of Law No. 129-FZ);
for organizing the storage of accounting documents, accounting registers and financial statements;
for evading accounting, as well as for distorting financial statements and failure to comply with the deadlines for their submission and publication (Article 18 of Law No. 129-FZ).

For these violations, the head of a budgetary institution may be held administratively or criminally liable in accordance with the legislation of the Russian Federation.

According to the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ, the chief accountant is obliged to:

ensure compliance of ongoing business operations with the legislation of the Russian Federation;
ensure control over the movement of property and the fulfillment of obligations.

In addition, the chief accountant:

carries out the organization of accounting of economic and financial activities organization and control over the economical use of material, labor and financial resources, the safety of the organization's property;
directs the development and implementation of measures aimed at compliance with the state and financial discipline;
organizes the accounting of incoming funds, inventory items and fixed assets, timely reflection on the accounting accounts of operations related to their movement;
organizes accounting for the execution of cost estimates, sales of products, performance of work (rendering of services), results of the economic and financial activities of the organization, as well as financial, settlement and credit operations;
present when applying inventory numbers to fixed assets (clause 19 of Instruction No. 148n);
must be present when marking soft inventory items with special stamps (clause 59 of Instruction No. 148n).

According to Instruction No. 148n, the signature of the chief accountant must be present:

in monetary and settlement documents, financial and credit obligations;
in the content of the advance report;
in the formal part of such documents as the Animal Record Book, the Ware Fight Registration Book, the Form Account Book strict accountability, Register of securities, Book of accounting for material assets paid in a centralized manner.

Chief Accountant has the right to require management to create necessary conditions for execution official duties; submit proposals for the improvement of its activities to the management of the organization; request information and documents necessary for the execution official duties; involve specialists from other departments in solving the tasks assigned to him with the consent of the relevant managers.

Chief Accountant is responsible for the formation of the accounting policy of the institution, accounting, timely submission of complete and reliable financial statements (clause 2, article 7 of Law No. 129-FZ).

In accordance with the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ (clause 2, article 6), accounting in an institution can be maintained by the accounting department, as a structural unit headed by the chief accountant. If the organization is small, then one full-time accountant is enough. An institution may not have in its staffing accountant rates. In this case, payment for accounting services is made on the basis of a civil law contract. The head of the organization may also conduct accounting personally.

A feature of the transfer (in whole or in part) of the functions of accounting in budgetary institutions is that this is done, as a rule, on the basis of a decision by the owner of the property - the corresponding chief manager or manager of budgetary funds.

Centralization of budget accounting (that is, the functioning of centralized accounting departments) can be carried out on the basis of a specific regulatory administrative document adopted by the relevant state authority (ministry, department, state authority of a constituent entity of the Russian Federation or local government), if this does not contradict current legislation.

An example of the structure of the accounting department of a large budgetary institution is given in Appendix 2.

Consider the responsibilities of the main members of the accounting group of a budgetary institution.

Deputy chief accountant for payroll performs work on the accrual of all types of wages in the prescribed manner; performs data entry for payroll for employees of the enterprise in computer systems(salaries, bonuses, earnings, material assistance, social benefits), issuance of certificates to employees of the enterprise on the calculation of wages and other payments and deductions from them, processing of primary documentation for the relevant areas of accounting (orders, certificates of temporary disability, bonuses, payments for overtime work, vacations, orders), accrual of tax payments to the budgets of various levels, deductions to extra-budgetary funds, reconciles payments with tax authorities, pension funds, social insurance fund, compulsory medical insurance fund, and also monitors the safety of accounting documents, prepares data for reporting and formalizes them for transfer to the archive.

Deputy chief accountant for the material part keeps records of fixed assets, fills out cards with characteristics for each item of fixed assets, calculates depreciation, keeps records of material assets, accepts reports on the consumption of materials, maintains turnover sheets and memorial warrants, fills out liability agreements with accountable persons, monitors the conduct of inventories inventory items.

This accounting employee, instead of the chief accountant, may be present when applying inventory numbers to fixed assets (clause 19 of Instruction No. 148n), as well as when marking soft inventory items with special stamps (clause 59 of Instruction No. 148n).

The deputy chief accountant for the material part has the right to demand from accountable persons the proper storage and accounting of material assets, conduct audits, make proposals for improving the work related to the performance of duties stipulated job description.

Deputy chief accountant of the financial group works to ensure strict observance of financial discipline, estimates of administrative and other expenses, the legality of write-offs from the balance sheet accounts receivable and other losses carries out preparation of payment orders and control over timely payment on them, execution of primary documentation (processing and payment of invoices, invoices of suppliers), issuing invoices, invoices, acts to customers, control of payment by customers of invoices (daily), control of the return of acts of services performed from clients, participates in carrying out economic analysis economic and financial activities of the organization according to accounting and reporting in order to identify budget savings.

Accountant-cashier carries out operations for the receipt, accounting, issuance and storage of funds, monetary documents and forms of strict reporting with the obligatory observance of the rules ensuring their safety; draws up documents and receives, in accordance with the established procedure, funds in the bank according to the checks of the organization; carries out the issuance of cash and forms of strict accountability to employees of the enterprise from the cash desk; delivers funds to the bank in accordance with the established procedure, receives current account statements from the bank, ensures the uninterrupted operation of the cash desks of the enterprise, controls the absence of violations of the rules of trade in the work of the cash desks, draws up cash reports, takes all measures to ensure the safety of the funds entrusted to him and cash documents and damage prevention.

The accountant is responsible for:

for improper performance or non-performance of their official duties stipulated by the job description - within the limits determined by the current labor law Russian Federation;
for offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of the Russian Federation;
for causing material damage- within the limits determined by the current labor and civil legislation of the Russian Federation.

Leading accountants carry out the following functions:

Implementation of the reception and control of primary documentation for the relevant areas of accounting and preparing them for accounting processing.
Preparation of primary documentation.
It receives and processes documents for payroll, maintains personal accounts of employees and personalized tax cards, prepares settlement and payroll and payroll and submits them for verification to the chief accountant.
Maintaining inventory records, analysis of receivables and payables to suppliers, acts of reconciliation with suppliers.
Maintenance of the section "services of third parties", analysis of receivables and payables, acts of reconciliation with third parties.
Compiling a shopping book.
Preparation of data on the relevant areas of accounting for reporting.
Preparation of accounting documents for their archiving.
Performing work on the formation, maintenance and storage of accounting information.

Cashiers monitor the serviceability and proper operation of cash registers, record meter readings, receive money from customers for goods, sell entrance tickets and coupons for services, prepare cash receipts at the end of the working day, draw up a cash report and hand over the proceeds to the accountant-cashier along with the cash register. Nowhere, never and in no way discloses information known to him about the operations of storing valuables, their dispatch, transportation, security, signaling, as well as office assignments at the cash desk.

Cashiers have the right to make proposals for improving the work related to the duties provided for in the job description; require the management of the institution to assist in the performance of their duties and rights.

All operations carried out by budgetary institutions (financial bodies, treasury bodies) are drawn up with primary documents, the form and list of which is given in Appendix No. 2 to Instructions on Budget Accounting No. 148n. In this case, all applied primary documents are divided into 2 groups.

The first group consists of 20 unified forms primary documents of class 03 "Unified system of primary accounting documentation" of the All-Russian classifier management documentation (OKUD).

The second group is formed by 21 special forms of primary documents related to class 05 "Unified system of budgetary financial, accounting and reporting documentation" OKUD, with instructions for their use. Among them:

forms of documents related to the budgetary specifics of accounting for material assets;
forms of documents related to the budget specifics of accounting for cash transactions and wages;
Other specific forms of documents.

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion. Timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.

All primary documents received by the accounting department must be subject to verification by accounting employees. The accounting processing of a document received by the accounting department of an organization before recording data in accounting registers is carried out in three stages.

The first step is to check the document on its merits. Such a check consists in establishing the legality of ongoing business transactions, the appropriateness of their conduct and the interconnection of individual indicators of the document. Documents on transactions that contradict the current legislation and the established procedure for accepting, storing and spending money, inventory and other valuables are not accepted for accounting and are transferred to the chief accountant for a decision. The chief accountant must inform the head of the organization about the illegality of the business transaction.

In practice, there are frequent cases of disagreements between the head of the organization and the chief accountant of the organization regarding the implementation of a particular business transaction. In case of disagreement, the primary accounting documents for such operations can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and reporting.

At the second stage, a formal check of the document for the presence of mandatory details is carried out, which consists in establishing the correctness of using the form of the established form, in checking the completeness and correctness of filling in all the necessary details of the document. Primary documents must contain the names of the positions of persons responsible for the business transaction and the correctness of its execution, their personal signatures and decoding of signatures.

At the third and final stage, the following is carried out:

grouping of documents- the process of processing documents, in which documents are grouped into bundles that are homogeneous in terms of the economic content of documents. The purpose of grouping documents is to prepare summary data on the movement of certain types of property and obligations of the organization for the reporting period;
arithmetic check, consisting in checking the arithmetic results of the results and the correctness of the reflection of the quantitative and cost indicators of documents;
taxation, which consists in the transfer of natural and labor meters into a generalizing monetary meter. Taxation is carried out directly in the primary document by multiplying the corresponding quantity in physical terms by the price per unit;
account assignment - the process of putting down in an accounting document the correspondence of accounts for a business transaction carried out on the basis of this document.

Documents that have been checked and accepted for accounting are recommended to be marked with a mark that excludes their reuse and the formation of repeated accounting entries. If primary documents are processed manually, the date of entry in the accounting register is entered on the document; when processing the document using computer technology, the stamp of the controller responsible for processing the document is stamped on the document.

With regard to the presence of seals, in accordance with state standard“Unified Documentation Systems. Unified system of organizational and administrative documentation. Requirements for paperwork” (GOST R6.30-2003), approved by the Decree of the State Standard of Russia dated March 03, 2003 No. 65-st, the seal certifies the authenticity of the signature official on documents stipulated by special regulations, certifying the rights of persons, fixing facts related to financial means or copies of documents.

Seals must also be present where it is provided for by the accounting policy of the enterprise (document flow schedule), current legislation, contract or agreement of the parties on an obligation (transaction).

For example, the presence of seals on the acts of acceptance of completed works (services) is necessary if this is determined by the terms of the economic contract (letter of the State Tax Inspectorate for Moscow dated February 10, 1995 No. 11-13 / 2072 "On primary documents for the reflection of business transactions") .

All documents attached to credit and debit cash orders, as well as documents that served as the basis for calculating wages, in accordance with the Regulations on Document Management, are subject to mandatory cancellation with a stamp or handwritten inscription "Received" or "Paid" indicating the date (date, month, of the year).

Unspecified corrections are not allowed in all primary documents. If an error is made in the document, it is corrected in a proofreading way. When compiling a document manually, an incorrect entry is crossed out with one line so that the corrected text can be read, a correct entry is made on top, which is indicated by the inscription "corrected" and confirmed by the signature of the persons who signed the document, indicating the date of correction. When compiling a document using computer technology, if an error is detected at the stage of compiling the document, the document should be redone, but if the error is detected later, the correction is done in a similar way.

Should be paid Special attention to the fact that making corrections to cash and bank primary accounting documents is not allowed. If an error is found in the document, a new document should be created. Corrections to the cash book are allowed, corrections are made in a corrective way and must be certified by the cashier and the chief accountant of the organization.

It is forbidden to use a simple pencil for writing.

To control and streamline the processing of data on business transactions, consolidated accounting documents are compiled on the basis of primary accounting documents.

Primary and summary accounting documents can be drawn up on paper and computer media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Primary accounting documents may be seized only by bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

To maintain budget accounting in institutions (financial bodies, treasury bodies), registers are used that contain mandatory details and indicators (more than 50 positions in total), which are given in Appendix No. 3 to Instruction No. 148n. The forms of budget accounting registers that take into account the specifics of the execution of the corresponding budget of the budget system of the Russian Federation, as well as the rules for their maintenance, are approved by the body organizing the execution of the corresponding budget of the budget system of the Russian Federation.

The data of the primary accounting documents verified and accepted for accounting are systematized by the dates of the transactions (in chronological order) and are reflected in an accumulative way in the following budget accounting registers:

Journal of operations on the account "Cashier";
Journal of operations with non-cash funds;
Journal of transactions of settlements with accountable persons;
Journal of transactions of settlements with suppliers and contractors;
Journal of operations of settlements with debtors on income;
Journal of payroll transactions;
Journal of operations on the disposal and transfer of non-financial assets;
Journal for other operations;
Main book.

Entries in the transaction logs are made as transactions are made, but no later than the next day after receipt of the primary accounting document, both on the basis of individual documents and on the basis of a group of homogeneous documents. Correspondence of accounts in the journal of operations is recorded depending on the nature of the operations on the debit of one account and the credit of another account.

Operations journals are signed by the chief accountant and the accountant who compiled the operations journal.

At the end of the month, the account turnover data from the transaction logs is recorded in the General Ledger.

The treasury and financial bodies maintain a Journal of other operations, the data from which are recorded in the General Ledger daily.

In case of cash servicing of the budgets of the budgetary system of the Russian Federation, the treasury bodies record transactions in a separate General Ledger for each serviced budget on the corresponding accounts.

Correction of errors found in budget accounting registers is carried out in the following order:

an error for the reporting period, discovered before the presentation of the balance sheet and not requiring changes in the data in the journals of transactions, is corrected by crossing out with a thin line the incorrect amounts and text so that the strikethrough can be read, and writing the corrected text and amount above the strikethrough. At the same time, in the budget accounting register in which the error is corrected, the inscription “corrected” is made in the margins against the corresponding line signed by the chief accountant;
an erroneous entry discovered prior to the presentation of the balance sheet and requiring changes in the journal of operations, depending on its nature, is drawn up according to the “Red Stance” method and an additional accounting entry on the last day of the reporting period;
an error found in the budget accounting registers for the reporting period, for which the financial statements have already been submitted in accordance with the established procedure, is drawn up according to the “Red Reversal” method and an additional accounting entry with the date the error was discovered.

Additional accounting entries for the correction of errors, as well as corrections by the “Red Reversal” method, are drawn up by a Certificate (f. 0504833), which refers to the number and date of the corrected transaction log, document, and the rationale for making the correction.

At the end of each reporting month, the primary accounting documents related to the relevant transaction logs must be selected in chronological order and stitched together. With a small number of documents, stitching can be done in a few months in one folder (case). The cover should indicate: the name of the institution (treasury body, financial body); name and sequence number of the folder (case); reporting period - year and month; start and end numbers of transaction logs; the number of sheets in the folder (case).

In case of loss or destruction of primary accounting documents and registers of budgetary accounting, the head of the institution appoints by order a commission to investigate the reasons for their loss or destruction.

If necessary, representatives of the investigating authorities, security and state fire supervision are invited to participate in the work of the commission.

The results of the work of the commission are formalized by an act, which is approved by the head of the institution. A copy of the act is sent to a higher institution (body) according to departmental affiliation.

Organizations are obliged to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archives, but not less than five years.

The working chart of accounting accounts, other accounting policy documents, coding procedures, computer data processing programs (indicating the timing of their use) must be kept by the organization for at least five years after the year in which they were used for the preparation of financial statements for the last time.

The head of the organization is responsible for organizing the storage of accounting documents, accounting registers and financial statements.

To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

The inventory is carried out by an institution (treasury body, financial body) in accordance with the regulatory legal acts of the Ministry of Finance of the Russian Federation, which provide methodological instructions on the procedure for conducting an inventory of property and financial obligations of the organization and processing its results.

The procedure and terms for conducting an inventory are determined by the head of the organization, with the exception of cases when an inventory is mandatory. An inventory is required:

when transferring property for rent, redemption, sale of the institution's own property, as well as when transforming a state or municipal unitary enterprise;
before preparing annual financial statements;
when changing financially responsible persons;
upon detection of facts of theft, abuse or damage to property;
in case of natural disaster, fire or other emergencies caused by extreme conditions;
in case of reorganization or liquidation of the organization;
in other cases stipulated by the legislation of the Russian Federation.

The discrepancies between the actual availability of property and accounting data identified during the inventory are reflected in the accounting accounts in the following order:

the surplus of property is accounted for, and the corresponding amount is credited to increase financing;
the shortage of property and its damage within the limits of the norms of natural loss are attributed to the costs of production or circulation, in excess of the norms - to the account of the guilty persons. If the perpetrators are not identified or the court refused to recover damages from them, then the losses from the shortage of property and its damage are written off to reduce funding.

The list of forms of primary accounting documentation and budget accounting registers, indicating the required details and indicators necessary for conducting an inventory in a budgetary institution, is given in Appendices 2 and 3 to Budget Accounting Instruction No. 148n.

Automation of budget accounting is based on a single interconnected technological process for processing primary accounting documents and reflecting transactions in the relevant sections of the Chart of Accounts for budget accounting.

In conditions integrated automation budgetary accounting in an institution, operations are formed in the databases of the used software package. When deriving budget accounting registers on paper, it is allowed to differ in the output form of the document (machinogram) from the approved form of the document, provided that the details and indicators of the output form of the document (machinogram) contain the relevant details and indicators of the budget accounting registers provided for by Instruction No. 148n and the approving document the relevant financial authority.

The requirements for software tools for automating accounting of budgetary institutions are as follows:

complies with the requirements for accounting, regulated by regulatory documents for accounting in budgetary institutions;
operational support of legislation;
a full-featured complex of ready-made solutions for automating the main areas of budget accounting;
single interconnected technological process processing documentation for all sections of accounting with the preparation of a balance sheet;
work in a single information space;
unified document flow;
one-time data entry;
use of state classifiers;
data exchange with treasury systems;
data exchange with systems such as "Client-Bank";
formation of accounting and tax reporting in electronic form;
the ability to connect external reports, saving any reporting information in the form of excel files;
other.

Questions for self-examination:

What is budget accounting?
What are the main tasks of budget accounting?
What regulatory documents regulate the organization and maintenance of budget accounting?
List the basic requirements for maintaining budget accounting.
What is an "accrual method"?
What are the rights, duties and responsibilities of the head of a budgetary institution?
What are the rights and obligations of the chief accountant of a budgetary institution?
What groups of forms of primary accounting documents are used by budgetary institutions?
What are the requirements for the preparation of primary documents?
Describe the procedure for checking primary accounting documents in accounting.
What are the main types of budget accounting registers.
Describe the procedure for making corrections to primary accounting documents.
What is the procedure for correcting an error that was discovered before the presentation of the balance sheet and does not require changes in the data in the transaction logs?
What is the procedure for correcting an erroneous entry discovered before the presentation of the balance sheet and requiring changes in the transaction log?
How is the error found in the budget accounting registers for the reporting period corrected, for which budget reporting has already been submitted in the prescribed manner?
What is the procedure for conducting an inventory and processing its results?
What are the main requirements for the automation of accounting of budgetary institutions?

12. The concept and evaluation of intangible assets.

Clause 23 of Instruction No. 25n establishes the procedure for classifying objects as intangible assets (IA). By definition, intangible assets include objects that simultaneously meet 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, in the performance of work or the provision of services, or for the management needs of the institution; - the useful life of the object exceeds 12 months; - the subsequent resale of this property is not expected; - the availability 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 activities protected under the trade secret regime, including potentially patentable technical solutions and production secrets (know-how). Intangible assets are accounted for at their original 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. The exception is 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, may be claimed for deduction. The cost of acquiring (manufacturing) intangible assets includes: - the amounts paid in accordance with the contract for the assignment (acquisition) of rights to the right holder (seller); - amounts paid to organizations for information and consulting services associated with the acquisition of intangible assets; - customs duties, registration fees, patent fees and other similar payments related to the assignment (acquisition) of the exclusive (property) rights of the right holder; - remuneration paid to the intermediary organization through which the objects of intangible assets are acquired, in accordance with the terms of the contract; - other expenses directly related to the acquisition of objects of intangible assets and bringing them to a state suitable for use for the established purposes; - manufacturing costs (materials, wages and accruals for wages, services of third-party organizations, and so on).

If intangible assets were received by the institution on a gratuitous basis, then their initial cost is determined based on the market value of these objects on the date of acceptance for accounting. All expenses of the institution related to the formation of the initial cost of intangible assets upon their receipt are preliminarily collected on the account "Increase in capital investments in intangible assets". The change in the initial cost of intangible assets is made only in cases of modernization, partial liquidation and revaluation of intangible assets. Budget institutions carry out a revaluation of the value of intangible assets within the timeframe 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 depreciation amounts accrued for the entire period of use of the objects by the 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.

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Test

Basic principles of budget accounting

Introduction

5. Practical part

Conclusion

Bibliography

Introduction

Budget organizations include organizations whose main activities are fully or partially financed from the budget on the basis of income and expenditure estimates. A prerequisite is the opening of financing according to the estimate of accounting and reporting in the manner prescribed for budgetary organizations.

The classification of organizations as budget organizations is determined by the charter, constituent documents, as well as by the relevant financial authority.

The Main Directorate of the Federal Treasury organizes and implements a consolidated, systematic, complete and standardized accounting of operations on the movement of funds of the republican budget of the Russian Federation, state extra-budgetary funds and extra-budgetary funds on the accounts of the treasury, develops and approves methodological and instructive materials, establishes the procedure for accounting and reporting on the execution of estimates spending by public institutions.

Features of accounting in institutions of non-productive form are determined by the legislation on the budget structure and the budget process, the Instruction on accounting in budgetary institutions, approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n, and other regulatory documents containing instructions for accounting and reflection in balance of operations of institutions and organizations that are on the budget in various areas of their activities.

The specific features of budget accounting include:

control over the execution of the cost estimate;

derivation in accounting of cash and actual expenses;

organization of accounting in the context of budget classification items;

strict compliance of accounting and reporting with the requirements of regulatory documents;

industry-specific accounting.

The main tasks of accounting

1. Organization of accounting in accordance with applicable regulations.

2. The use of advanced forms and methods of accounting in the processing of information based on the widespread use of modern computer technology.

3. Implementation preliminary control for the timely correct execution of documents and the legality of transactions.

4. Formation of complete and reliable information about the activities of the organization and its property status, necessary for internal and external users.

5. Prevention of a negative result of economic activity and the formation of reserves to ensure financial stability.

6. Accurate approval and targeted use of the budget.

Responsibility for compliance with the rules of budgetary discipline and proper organization Accounting records in budgetary institutions are carried by the head of the institution and the chief accountant.

budget accounting

1. Features of the organization and the basic principles of budget accounting

The most important regulatory documents for the accounting department of a budgetary organization are the Federal Law "On Accounting" and the Instruction "On Budget Accounting" No. 174N dated 12/16/2010.

The Law on Accounting defines the essence of accounting, specifies its tasks, the basic rules for its maintenance, valuation of property and liabilities, the composition of financial statements, the procedure for leaving them and the deadlines for submission, provides the basic concepts of accounting and reporting (about accounts, double entry etc.).

The new Instruction takes into account the provisions of documents establishing international requirements for budgetary accounting and reporting. Such documents are:

Statistics guide public finance, developed by the International Monetary Fund;

International Accounting Standards for the Public Sector, developed by the International Federation of Accountants.

The Instructions on Accounting in Budgetary Institutions contain instructions on the organization of accounting in budgetary organizations, the Chart of Accounts for them and instructions on the accounting procedure on the accounts are given. The appendices to the Instruction contain the correspondence of accounts for the main accounting transactions, unified forms of primary documents, as well as a list of recommended budget accounting registers indicating the required details and indicators.

This Instruction applies to all budgetary institutions - organizations created by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the activities of which are financed from the relevant budget or budget state off-budget fund on the basis of income and expenditure estimates.

The procedure for maintaining budgetary accounting in budgetary institutions established by the Instruction applies to centralized accounting departments created under the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments and budgetary institutions, as well as to institutions and organizations created by Russian academies of sciences that have state status.

The basic rules (principles) of accounting are defined by the Law “On Accounting”.

These rules are as follows.

1. Compulsory double entry of business transactions on the accounts of the Chart of Accounts, approved by the Ministry of Finance of Russia.

2. Accounting for accounting objects is carried out in rubles and in Russian. Primary accounting documents drawn up in other languages must have a line-by-line translation in Russian.

3. In accounting, current costs for the production of products, performance of work and provision of services are carried out separately from the costs associated with capital and financial investments.

4. Mandatory documentation of business transactions. Primary documents must be drawn up at the time of business transactions or immediately after the end of transactions. It must contain the required details and be drawn up according to the established forms. The head approves the rules of workflow and the technology for processing accounting information.

5. To systematize and accumulate information contained in accounting documents, accounting registers are used, the forms of which are developed by the Ministry of Finance of Russia, bodies that have been granted the right to regulate accounting, and federal executive authorities. The content of accounting registers and internal accounting is a trade secret.

6. Accounting items are subject to valuation in monetary terms.

Valuation of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - at market value on the date of posting; property produced in the organization itself - at the cost of its manufacture.

The use of other valuation methods is allowed in cases provided for by the legislation of the Russian Federation, as well as regulatory legal acts of the Ministry of Finance of the Russian Federation and bodies that have been granted the right to regulate accounting.

7. Mandatory application of inventory of property and liabilities. The procedure for conducting an inventory is determined by the head of the organization, with the exception of the cases of mandatory inventory established by the Law “On Accounting”.

An accounting document is a written certificate that confirms the fact of business transactions, the right to perform them, or establishes the liability of employees for the values entrusted to them. Business transactions are recorded on paper and machine-readable media. Therefore, a document is any information carrier with the help of which business transactions are subjected to primary documentation.

Primary documents must be drawn up at the time of the transaction, and if this is not possible, immediately after the completion of the transaction.

The new instruction says very little about the forms of primary documents used by the institutions of the public administration sector. However, when analyzing the text of the Instruction, as well as Appendix No. 2 "Unified forms of primary documents" and Appendix No. 3 "List of recommended budget accounting registers indicating mandatory registers and indicators" to the Instruction, one can come to certain conclusions.

Definition of accounting.

Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions. All organizations located on the territory of the Russian Federation are required to maintain accounting records. The main tasks of accounting are:

Formation of complete and reliable information about the activities of the organization and its property status, necessary for both internal and external users;

Providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

Prevention of negative results of economic activity and identification of on-farm reserves to ensure its financial stability.

Today, it is important not just to reflect business transactions through accounting. Information about which areas of activity are developing more successfully with budget financing, and which - with private investment, becomes important. Budgetary institutions for a number of recent years used a modified accrual method that only allowed for the recording of cash flows and financial assets and liabilities. In fact, the operating system showed only the change in the balance of budget funds. And such concepts as "income" and "expenses", in fact, were considered as the receipt of money in budget accounts and as their disposal. Meanwhile, the efficiency of the public sector, as well as the efficiency of any enterprise, is assessed not by an increase or decrease in the amount of money in the accounts, but by completely different indicators. But in order to have information about the profitability of budget investments, in particular, about how much it costs to produce the same product of a budgetary and commercial organization, the data of the modified accrual method are clearly not enough.

According to the Ministry of Finance, such information can be obtained if elements of “commercial” accounting are introduced into the budget system. And above all - the accrual method, which, on the one hand, allows you to evaluate the real financial result, and on the other hand, to track the dynamics of the fulfillment of obligations of managers and recipients of budget funds.

Thanks to the use of the accrual method, accounting does not just take into account cash balances, but it becomes possible to fully control the movement of any assets and liabilities, the concepts of “income” and “expenses” are introduced, which acquire a completely different meaning. Under the accrual method, income is considered to be transactions that increase the net asset value, and expenses are transactions that decrease the net asset value. At the same time, the net value is determined as the difference between the assets and liabilities (liabilities) of the subjects of the public administration sector. An increase in net worth means an increase in the welfare of the state, and a decrease in net worth is a negative result of financial policy. In other words, a positive difference between income and expenditure is, in principle, the increase in the welfare of the state.

The application of the accrual method creates a budgetary accounting system similar to that in the commercial sector. However, unlike "commercial" accounting, which is adapted to reflect relationships with many different debtors and creditors, budget accounting is built according to the "state-organization" scheme. At the same time, depending on the situation, both administrators and recipients of budgetary funds can be debtors or creditors. Thus, the Ministry of Finance united the accounting of the "executors" of the budget and budgetary institutions, and also established control over the movement of budgetary funds along the entire chain: from the source of income to the final recipient.

2. Chart of accounts for budgetary accounting

The general structure and procedure for the application of the Chart of Accounts by subjects of budget accounting.

Budget accounting is carried out in accordance with federal law"On Accounting" budget legislation, other regulatory legal acts of the Russian Federation and the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated 10/16/2010 No. 174N (hereinafter referred to as the Instruction).

The state accounting policy is implemented by this Instruction through:

Chart of accounts for budgetary accounting;

The procedure for recording operations for the execution of budgets of the budgetary system of the Russian Federation on accounting accounts;

The procedure for the reflection by the bodies providing cash services to budgets, operations on cash services for the execution of budgets on the accounts of budget accounting;

Correspondence of budget accounting accounts (Appendix No. 1);

Other issues of budgetary accounting.

All operations carried out by institutions are formalized by the primary documents given in Appendix No. 2 to this Instruction.

To maintain budgetary records in institutions, registers are used that contain the required details and indicators given in Appendix No. 3 to these instructions.

New budget plan accounts.

The Budgetary Chart of Accounts consists of five sections.

"Non-financial assets"	Information about all fixed assets, about non-production (land, subsoil, etc.) and intangible assets, about accrued depreciation (the concept of "depreciation" is no longer used), about materials, finished products and capital investment.
"Financial Assets"	Combines information about all the funds and documents of the institution, about its financial investments(deposits, shares of other enterprises, securities), as well as all types of receivables, including budgetary.
"Commitments"	Accounting for all types of accounts payable of the enterprise.
"Financial results"	It is intended to reflect the positive or negative difference between the income and expenses of the institution. In addition to the results of activities for the current year, this section shows the financial results of previous years, deferred income and information on the cash execution of the budget.
"Authorization of budget expenditures"	Designed to record information about the limits of received and transferred budget obligations, as well as about budget allocations. Mainly to keep records on the accounts of this section will be the managers of budgetary funds and the treasury.
"Off-Balance Accounts"	New positions. In particular, accounts are provided for recording security for the fulfillment of obligations, state and municipal guarantees, settlement documents awaiting execution.

There are about 2000 accounts in the new Plan. In fact, the vast majority of accounts are not synthetic, but sub-accounts of the first, second and third order.

Accounts of the new Chart of Accounts.

The Chart of Accounts accounts consist of 26 digits. When generating the account number of the Chart of Accounts for Budgetary Accounting, the following structure is used:

* 1-17 category - code for classifying budget expenditures, classifying sources of financing the budget deficit (BCD).

* 18 digit - code of the type of activity:

0 - in the absence of the possibility of attributing to a certain type of activity,

1 - budgetary activity,

2 - entrepreneurial and other income-generating activities,

3 - activity at the expense of targeted funds and gratuitous receipts;

* 19-21 digit - code of the synthetic account of the Chart of Accounts of budgetary accounting;

* 22-23 category - code of analytical accounting of the Chart of Accounts of budgetary accounting;

* 24-26 digit - code of the Classification of operations of the general government sector.

Digits 18-23 Form the Code of the budget accounting account.

Digits 24-26 Form the Classification of General Government Transactions

Formation of an invoice based on the Budget classification of expenses:

1. The main manager of budgetary funds: 1, 2, 3 - signs.

2. Section: 4.5 marks.

3. Subsection: 6.7 signs.

4. Article: 8, 9, 10 characters.

5. Program: 11, 12, 13, 14 signs.

6. Type of expenses: 15, 16, 17 - signs.

7. Funding source: 18 sign.

8. Synthetic score: 19, 20, 21 characters.

9. Analytical score: 22, 23 characters

10. Classification of public sector operations. controls: 24, 25, 26 characters.

Classification of General Government Operations:

Each code provides a subcode. For example code 100: 110 "Tax income"; 120 "Income from property"; 170 - income from operations with assets.

Unlike commercial accounting, each account that takes into account property, cash, receivables and accounts payable two accounts are opened, on which it is necessary to record in detail the change in the value of property, the movement of funds and the change in receivables and payables.

3. Primary documents and budget accounting registers

Primary accounting documents to be used by budget accounting entities are divided into 2 groups:

1. Separate unified forms of primary documents of class 03 "Unified system of primary documentation" of the All-Russian Classifier of Management Documents (OKUD) (in the amount of 20 pieces, a list of which is given in section 1 of Appendix No. 2 to the Instruction).

2. special forms of primary documents in the amount of 20 more pieces, related to class 05 "Unified system of financial, accounting and reporting accounting documentation of budgetary institutions and organizations" OKUD, with instructions for their use (see sections 2, 3, 4 of Appendix No. 2 to Instructions).

Responsibility for the timely and high-quality creation of documents, their transfer within the established time limits for reflection in accounting, for the accuracy of the data contained in the documents shall be borne by the persons who created and signed these documents.

In institutions, all accounting documents related to the execution of estimates of income and expenses for budgetary funds and funds received from extrabudgetary sources are signed by the head of the institution and the chief accountant or a person authorized by them.

The right to sign on accounting documents. In centralized accounting, these accounting documents are signed by the head and chief accountant of the institution under which centralized accounting has been created, or by persons authorized by them.

Invalid Documents. Documents without the signature of the chief accountant or his deputy are considered invalid and are not accepted for execution.

The procedure for compiling and processing documents. Documents should be drawn up on the forms of the established form with filling in all the details. If some details are not filled, then the free space is crossed out.

Writing in documents is done with ink, ballpoint pen or using typewriters and automation equipment. In monetary documents, the amount is indicated in numbers and in words. Documents must be neatly drawn up, text and numbers are written clearly and legibly.

Corrections in documents. If a mistake is made in the text or figures, it should be crossed out (so that the crossed out can be read) and the correct text or amount should be written on top. Then the correct text or amount is repeated in the margins of the document and certified by the signature of the person who executed the document. In some documents, for example, in cash and banking, corrections are not allowed.

Chart of Accounts. A chart of accounts is a list of synthetic accounts and sub-accounts of accounting systematized according to established principles. In budgetary organizations for accounting, the Chart of Accounts is used, approved by the Ministry of Finance of the Russian Federation as part of the Instructions for Budgetary Accounting in Budgetary Institutions.

accounting registers. To record an operation on accounts means to reflect its content in accounting books, cards or free sheets, which are accounting registers. The totality and location of the details in the register determine its form, which depends on the characteristics of the objects taken into account, the purpose of the registers, and the methods of accounting registration. Accounting registration is understood as the recording of business transactions in accounting registers. By appearance accounting registers are divided into books, cards and free sheets of the statement.

Method of correction in accounting registers. Correction of errors in accounting registers is carried out by the corrective method, the method of additional postings and the “red reversal” method.

Registers of budgetary accounting.

As for budget accounting registers, on the one hand, clause 3 of the new Instruction names 9 mandatory accounting registers, including 8 transaction journals and 1 General Ledger. On the other hand, in Appendix No. 3 "List of recommended budget accounting registers indicating mandatory registers and indicators" to the Instruction, the number of budget accounting registers has been increased to 50. Moreover, some of the forms mentioned in this Appendix are by their nature more primary documents than accounting registers .

The general ledger must be formed on the basis of the data of the transaction logs, which, in turn, must contain the mandatory indicators established by the Ministry of Finance of Russia in Appendix No. 3 to the Instruction. Moreover, transaction logs, as well as the general ledger can (and in the future - should) be formed automatically using appropriate software tools.

Entries in the transaction logs are made as transactions are made, but no later than the next day after the receipt of the primary accounting document, both on the basis of individual documents and on the basis of a group of homogeneous documents. Correspondence of accounts in the journal of operations is recorded depending on the nature of the operations on the debit of one account and the credit of another.

Operations journals are signed by the chief accountant and the accountant who compiled the operations journal. At the end of the month, the account turnover data from the transaction logs is recorded in the General Ledger.

4. Accounting policy of a budgetary institution

The accounting policy of a budgetary institution provides for:

1. Organizational and technical section.

2. Methodical section (Instruction No. 174Н).

The organizational and technical section is in the competence of the head and chief accountant of the institution, it includes:

1. Organization of accounting in institutions. Depending on the size of the institution, there may be the following options:

1.1. organization of the accounting service as a structural unit;

1.2. availability of a chief accountant;

1.3. centralized accounting.

2. Workflow schedule (most often, the workflow schedule is represented by a table that indicates responsible persons, documents and deadlines for compiling and submitting documents).

3. The procedure for conducting an inventory (mandatory inventory, and inventory by decision of the management).

4. Working chart of accounts.

5. Application of unified forms of primary accounting documentation.

6. The procedure for the formation of inventory numbers.

7. Disclosure of issues related to accounting registers.

8. The procedure for organizing accounting in the presence of a branch:

8.1. centralized;

8.2. decentralized.

9. Software product used at a budgetary enterprise.

10. Storage of documents and nomenclature of cases.

In the methodological section, budgetary institutions engaged in entrepreneurial activities are required to disclose issues related to the organization of costing work (that is, how the cost is determined).

5. Practical part


I Non-financial assets		III Obligations
Fixed assets (10100)		Settlements on payments from the budget with financial authorities (30405)
Depreciation (10400) (-)
Inventories (10500)		IV Financial result
Including: fuel and lubricants (10503)		Financial result of current activities (40101)
Other inventories (10506)		Including: Expenses (-)

II Financial assets		Financial result of previous reporting periods (40103)
Institutional funds in accounts (20101)

Business transactions for July

	Amount, rub	Account correspondence

1. The spent fuels and lubricants are written off for expenses:
on budgetary activity
2. The spent other inventories were written off for expenses:
on budgetary activity
3. Wages accrued:
on budgetary activity
to provide paid services
4. Accrued insurance premiums for compulsory social, medical and pension insurance:
on budgetary activity
for the provision of paid services
5. Insurance premiums for compulsory insurance against accidents at work and occupational diseases have been accrued:
on budgetary activity
for the provision of paid services
6. Depreciation was accrued on fixed assets and charged to expenses:
on budgetary activity
7. Debt for utilities payable:
on budgetary activity
8. Accrued income from the provision of paid services (including VAT)
9. VAT charged on the provision of paid services
10. Actual cost of rendered paid services written off
11. Accrued property tax
12. Accrued income tax in the planned amount
13. Creditors paid for rendered utilities
14. Received funds to the account of the institution from the provision of paid services

Turnover sheet for July

Account number and name	Balance as of 01.07.09	Balance as of 01.08.09


101 "Fixed assets"
104 "Depreciation"(-)

10506 "Other MH"
10507 "Finished products"
10604 "Production of materials, finished products (works, services")
20101 "Institutional funds in accounts"
20503 "Calculations on income from the provision of paid services"
TOTAL Asset

30405 "Settlements for payments to the budget"
30206 "Calculations for utility bills"
30201 Payroll calculations
30302 "Calculations for insurance premiums"
30306 "Calculations for compulsory insurance against industrial accidents and occupational diseases"
30304 "VAT calculations"
30303 "Calculations for income tax"
30305 "Calculations on other payments to the budget"
40101 "Financial performance of the institution"
including expenses

40103 "Financial result of previous reporting periods"
TOTAL Liabilities
Total turnover

Balance as of 08/01/2009


I. Non-financial assets		III. Commitments
1. Fixed assets (10100)		1. Settlements on payments from the budget with financial authorities (30405)
2. Depreciation (10400) (-)		2. "Calculations for wages" (30201)
3. Inventory (10500)		3. "Calculations for insurance premiums" (30302)
including fuel (10503)		4. "Calculations for compulsory insurance against industrial accidents and occupational diseases" (30306)
other MZ (10506)		5. "VAT calculations" (30304)
		6. "Calculations for income tax" (30303)
II. Financial assets		7. "Calculations on other payments to the budget" (30305)
1. Funds of the institution in the accounts (20101)
2. Calculations on income from the provision of paid services (20503)		IV. Financial results
		1. Financial result from current activities (40101)
		including Expenses (-)

		2. Financial result of previous reporting periods (40103)

July Financial Results Statement

Indicators	Budget activity	Extrabudgetary activities


Operating result

I. Changes in operating result
II. Transactions with non-financial assets
1. Net income of fixed assets
2. Net receipt of MH
III. Transactions with financial assets
1. Net income to bank accounts
2. Net increase in receivables
IV. Operations on obligations
1. Net increase in accounts payable

Conclusion

Accounting is required to keep all organizations located in the Russian Federation, as well as branches and representative offices foreign organizations, unless otherwise provided by international treaties of the Russian Federation.

Citizens who carry out entrepreneurial activity without forming a legal entity, keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation.

The main tasks of accounting are:

1) the formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;

2) providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

3) prevention of negative results of the economic activities of the organization and the identification of intra-economic reserves to ensure its financial stability.

Bibliography

1. Instructions for budget accounting. Approved by the Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174N.

2. On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation. Order of the Ministry of Finance of the Russian Federation of December 28, 2010 No. 190N.

3. Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets. Approved by the Order of the Ministry of Finance of the Russian Federation dated November 13, 2008 No. 128N as amended on December 10, 2010 No. 164N.

4. Sosnauskene OI Budget accounting. Organization and management. M.: Publishing house "EKSMO", 2009. 209p.

5. Mezikovsky E. A., Maslova T. S. Accounting in budgetary institutions: textbook. allowance. M.: Publishing House "Magister", 2007. 334 p.

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