During the periodfrom 10th birthday 2014 to 16th September 2015 more than 120 partners of 1C companies in 100 places in Russia With the methodical support of the 1C company, conduct the next training seminar “The importance of state and municipal institutions for 2014 based on the provisions of “1C: Accounting of the state institutions 8” http://1c.ru/news/events/event.jsp? id=818 .
We present to you a selection of testimonials, hearings and photo reports from this seminar.
About the seminar “The value of sovereign and municipal institutions for 2014 based on the principles of “1C: Accounting of the sovereign institutions 8”
In order to provide methodical support to the accounting services of state and municipal institutions, the 1C company, together with regional partners, will conduct a series of seminars on the topic: “The importance of state and municipal institutions for 2014 due to stagnation “1 C: State Accounting Department 8" - mass educational launch of the program more Nizh in 100 places in Russia (http://1c.ru/news/events/event.jsp?id=818).
The seminar examines the peculiarities of the accumulated information for 2014 with state-owned, budgetary and autonomous installations on practical applications in “1C: State Accounting Installation 8”.
The seminar will help to clearly prepare for the development of budgetary institutions, as well as state-owned and autonomous institutions. At the seminar, all the nutritional information and developmental importance of the river are reviewed on practical applications from the selected programs “1C: Accounting of the State Establishment 8” (http://v8.1c.ru/stateacc/) in connection with regulatory documents and budgetary and classification, accounting area and the importance of state and municipal institutions.
The seminar program:
- Practical recommendations for preparing for the final report for 2014:
- come in to complete the fate
- The prototype of the flowing star rock
- Carrying out an inventory of balance sheet items
· Features of the compiled information for 2014 by state-owned, budgetary and autonomous installations
- Review of legislative changes in 2014-2015.
- Formation of information using the following programs "1C: State Accounting 8"
- Feedback on hearing nutrition
Seminars held by partners valid until 16 September 2015 . For the front pouches, promptly removed from 1C partners, the seminar was already held in the regions over 5000 hearing people.
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Methodical support for seminar participants
Before the seminars, regardless of where they are held, there are, however, opportunities to systematically provide for the participants, in order to provide thematic content and recapitulation of their meals. All participants of the seminar are provided with methodological materials from the 1C company, which include presentations and practical applications.
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In the first section, there is an overflow of regulatory documents and clarifications that follow the management of CU, BO and AU in the introduced form in 2014, as well as stagnation in the combined accounting and budget reporting for 2014. . Another section examines the preparations for the completion of the financial fate, which must be completed before the formation of the river sign. The third and fourth sections examine the order of compilation and reporting of river budgetary and accounting reports for 2014. The fifth and sixth sections are devoted to the automated preparation of river accounting and budgetary information from the principles of “1C: State Accounting 8” on specific practical applications. This section presents the methodology for carrying out regulatory operations after the completion of 2014. |
Feedback on the hearing training seminar
As practice shows, accountants of state and municipal institutions have a lot of food that comes from their daily work, all of which can be obtained from the seminar. "Value of state and municipal regulations for 2014 based on the statements of "1C: State Accounting 8"(http://1c.ru/news/events/event.jsp?id=818).
Vimoga about the selection of land plots, assigned to the installation on the right of permanent (line-free) construction, at the warehouse of intact assets for storage 103 11 “Land - safely established” is established by paragraph 333 of the Instructions for stagnation A single plan for the ministries of the form, confirmed by the order. .2010 No. 157n from the editors of the order of the Ministry of Finance of Russia dated 10/12/2012 No. 89n.
The sheet of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918 communicated Methodological recommendations for the transition to new regulations in order to establish a unified plan for the accounting structure for the body in the sovereign power (sovereign bodies), local self-government bodies, government budget management bodies of the sovereign academies sciences, state (municipal) regulations, approved by the order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n, further – Methodological recommendations.
Clause 2.1 of the Methodological Recommendations established the procedure for accepting to the accounting form at the warehouse of non-destructive assets of land plots, assigned to the installation on the right of permanent (lineless) valuation, accounted for the balance sheet on rakhunka 01 "Maino, seized from the valuation" and in Additional accounting records. Recognition before the building is carried out for the results of inventory before laying the shelves in 2014, drawn up by Dovidka f. 0504833 and appears in the news for 2014.
In the official sheets of the Ministry of Finance and the Treasury of Russia dated December 29, 2014 No. 02-07-07/68726 (No. 42-7.4-05/2.1-824 dated December 29, 2014) and dated December 29, 2014 No. 02-07-02 42 -7.4- 05/2.1-823 dated 12/29/2014) to be specified: “2.2. Recognition to the budgetary (accounting) form of land plots for their cadastral grading (the grading indicated in the document on the right to own a land plot, spread outside the territory of the Russian Federation), is in effect with the following types of codes: budget classification by debit section 000 xx xx 00 0 1 103 11 330 “Increasing the wealth of the earth - establish an indestructible lane” and credit account000 1 17 05010 01 0000 1 401 10 180 “Other income”.
In this manner, the basis for the inclusion on the balance sheet of land plots assigned to the establishment of the right of permanent (lineless) ownership is the order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n.
Extended to paragraph 238 of the Instructions from the establishment of a Unified Accounting Plan, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (as amended on August 29, 2014) rakhunok 21006 "Rozrakhunki with a founder" purposes for the appearance of rakhunki with a body of power, which will be restored as a sovereign ( municipal) budgetary installation, autonomous installation. Other information about the recognition and storage of frame 21006 contains instructions not to take revenge.
The draft amendment to the Instruction from the establishment of the Accounting Structure Plan for budgetary regulations, approved by the order of the Russian Ministry of Finance dated December 16, 2010 No. 174n, published on the website of the Russian Ministry of Finance, gave i – Instruction No. 174n, the assignment of rakhunku 021006000 “Rozrakhunki” is revealed.
Extended to paragraph 116 of Instruction No. 174n in the new edition “Operations with the formation of divisions from the owner are recorded with the following accounting entries:
when assigned to the budgetary establishment the right of operational management (such as government bodies, state (municipal) establishments) on the objects of basic interests, intangible assets in the amount of balance sheet value taken to the guise of indestructible and especially valuable assets lane, assigned to the state (municipal) budgetary establishment the owner of this lane or added by the budgetary establishment for the rakhunk seen by such vlasnik koshtiv - for the debit of the rakunku 040110172 “Income from operations with assets” and the credit rakunku 021006660 “Change of the rozrakhunki from the owner”;”.
Delivery to station. 130 Central Committee of Ukraine to Indestructible lane to lie land plots, plots above and everything that is closely connected with the earth, so that objects, the movement of which without unexpected harm is obviously impossible, including, among other things, objects of unfinished everyday life .
In the program “1C: Accounting of the State Establishment”, edition 1 and edition 2, expanded version 4 210 06 for the release of indestructible and especially valuable ruined mines, there is a document “Corigation of rozrakhunks with the owner” (menu "Accounting - Regular operations of completing the main menu of the program, interface "Povniy").
The inclusion of the reserve behind the rack 410311 in the indicator rack 421006 is implemented in versions 1.0.31 BDU1, 1.0.30 BDU2.
On the frame 210 06 "Rozrahunki with a founder" is enhanced by the vibrancy of the indestructible and especially valuable ruined mine, assigned to the sovereign (municipal) budgetary establishment by the ruler of this mine or added to the budgetary establishment oh for the rakhunok of the koshtivs seen by such a ruler.
“For the return of your funds” - this is mainly for KFO 2 “activity that generates income.” Until the showings, the rack 210 06 does not turn on only the main one, which is insured for KFO 2, after changing the installation type to “budgetary” or “autonomous” in connection with the given subsidies for the construction of the sovereign (municipal) plant.
In the program "1C: Accounting of the Sovereign Installation 8", these operations are displayed in the document "Coordination of expenses from the owner" (menu "Accounting - Regular operations for completing the start/due period" of the main menu of the programs, Interface "Povniy").
In the document “Corigation of ruptures from the document”, when you press the “Restore” button on the skin object of the OTsDI, which is insured on the date of the document on pages 2.101.10, 2.101.20, 7.101.20, the availability on the date is checked mini type installation. If the object is assigned to the installation on the date of change to the installation type,
· The balance sheet value and depreciation are shown as of the document date,
· Balance on accounts 2.210.06 and 2.OTSI,
· The spirit is being formed.
There are a number of reports on this topic on the ITS budget resources, for example:
Vidobrazhennya at Balansi (f. 0503730) data behind the rack 021006000 "Rozrahunki with the founder" http://its.1c.ru/db/metbud81#content:5084:hdoc:_top
Why doesn’t the varity of the additionally valuable mine http://its.1c.ru/db/metbud81#content:5575:hdoc:_top appear behind rakhunka 210.06
The diet does not indicate what kind of CFO it is.
According to KFO 5, all expenses are written off immediately to account 540120200.
For KFO 4 in 2014 rub. also 4 401 20 200.
At the project change Instructions No. 174n Changes in income are written off from the government - to this account 4.401.10.180. http://minfin.ru/ru/budget/bu_gs/obs_vopr_met/
The trace is to indicate that the position of the trace will be stagnated in 2015.
Refers to paragraph 96 of the Instructions on the procedure for compiling and submitting daily, quarterly and monthly reports on the updating of budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation Siysk Federation dated December 28, 2010 No. 191n the editors have an order to the Ministry of Finance of Russia dated December 29, 2011 No. 191n, dated October 26, 2012 No. 138n, dated 12/19/2014 No. 157n:
“In form 0503121, for row codes 160 - 270 in column 4, additionally displayed are accepted for changes in income for the debit turnover data, section 140110130 “Income from the provision of paid services”:
the amount of deductions that formed the cooperation of the company's employees, the provision of services on the basis of data of the analytical form in the breakdown of the type codes of KOSGU for the type of analytical areas, the account 010900000 "Vi spend on the production of finished products, labor, and services.”
This is the position implemented in the set of regulated information No. 2.0.39 dated December 30, 2014 (updated to version 1.0.31BDU1, 2.0.30 BDU2) in the rules for auto-renewal of the information “F. 0503121, Report about the financial results of activity."
In accordance with the draft amendments to the Instructions on the procedure for compiling, submitting daily, quarterly accounting reports of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of the Russian Federation ii dated March 25, 2011 No. 33n:
“Form 0503721 for row codes 160 – 269 in column 5 additionally displays expenses received for changes in income during the current period. The data is displayed behind the debit turnover of account 040110100 “Income of an economic entity” (240110130, 440110180,740110130):
in correspondence with relevant analytical areas, area 010960000 “Compatibility of finished products, work, services” (210960000, 410960000) and 010990000 “Shortfalls of spending total" (210940000 there are no specific jobs, services under the specific codes of the classification of operations of the sector of government administration (KOSGU) .
In the set of regulated publicity, the following changes will be implemented after the changes are confirmed by order No. 33n.
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Rakhunok 401 60 “Reserves for future cash flows” of introductions to the Unified Plan of Accounting Structures by order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n.
Submit to paragraph 302.1 of Instructions 157n as amended on 08/29/2014 “Rakhunok 401 60 “Reservations for future cash flows” for the purpose of obtaining information about the state and rukh sums reserved from by the method of equal inclusion of expenses on the financial result, establish for goiters, insignificant values) hour, including future payment for work leave for the hour actually worked, and compensation for non-compliance work, including payment for compensation, including payments for compulsory social insurance of the worker (service) established .
The procedure for forming reserves (types of reserves that are being formed, methods for assessing claims, the date of recognition in the bank, etc.) is established by the regulations within the framework of the formation of the bank policy.
The reserve is guilty of vikorystuvatsya only to cover these expenditures before such a reserve was created.
Recognition in the form of expenditures for which the reserve of future expenditures has been formed is calculated with the help of the amount of the created reserve.”
Previously, reserves of future expenditures from state and municipal authorities were objects without a tax contribution from a tax on the organization's income.
Please note that the rules for the formation of reserves in the tax system are presented in the new book in the series “1C: Accounting and tax consulting” - “Submission of state and municipal institutions. Practical applications for organizing the filing system in “1C: State Accounting 8”. About the book of divas. http://v8.1c.ru/metod/books/book.jsp?id=475.
There is no uniform methodology for the development of reserves according to the accounting system of state (municipal) institutions. Therefore, the expansion of reserves is due in due course, after the adoption of federal standards.
Whose fate needs to be transformed 12/31/2014 reserves for those who created them for the donation deposit. Budgetary and autonomous establishments have the right to formulate reserves for repairs and allowances.
D-t 109 61 211 (401 20 211), K-t 401 60 211 - extension of the request for payment of leave for the actual working hour;
D-t 109 61 213 (401 20 213), K-t 401 60 213 - extension of requests for payment of deductibles from some insurance deposits.
The official Instruction has been approved by the order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, hereinafter referred to as Instruction No. 174n, regulating the current order of the region Iku:
"60. Accepting the accounting form of government transactions from the formation of actual transactions:
in the production of one (single) type of finished product, assembled work, service, direct expenditure, according to the method of inclusion until the completion of the installation, independently or by the body, which functions and renews the importance of the principal, on the basis and the original cloud documents are displayed accordingly to the replacement of the sovereign operation with debit 010960000 "Compatibility of finished products, work, services" (010960211 - 010960213, 010960221 - 010960226, 01 096036 00 960272, 010960290) and credit to the relevant departments of the analytical department 030200000 "Care for accepted goiters" (030211730 - 030213730 , 030221730, 030222730 - 030226730, 030231730 - 030234730, 030291730, 01041000 10, 010415410, 010421410 - 010429410, 010431410 - 010439410, 010441410 - 010448420), 02080000 "Rozrahunki2 - 020826660, 020831660, 020832660, 020834660, 020891660), 030300000 "Rozrahunki z payments to budgets" (030302730, 0303030303030303030 030306730, 030307730, 030308730, 030309730, 030310730, 030311730, 030311730), 01050 0000 "Material reserves", 010100000 "Main funds" for the commissioning of the main facilities of the varity up to 3000 rubles inclusive, with additional charge The contributions to the library fund are independent of their value;
when preparing various types of finished products, forging robots, services that are expected, the overhead is wasted, installed according to the method of inclusion until the installation is completed independently or by the body that performs this function and is re-important for the principal, on the basis of the original documents, are displayed apparently before replacing the sovereign operation with debit vidpovіdnyh racks of the analytical area 010970000 "Overhead costs of production of finished products, work, services" (010970211 - 010970213, 010970221 - 010970226, 010960271, 010960276,20 01 670272, 0109760290) and to the credit of the type of departments of the analytical department of the department 030200000 "Care for accepted goiters" Yazannyami" (030211730 - 030213730, 030221730, 030222730 - 030226730, 030231730 - 030234730, 030291730), 01041000 10, 010415410, 010421 410 - 010429410, 010431410 - 010439410, 010441410 - 010448420), 020800000 "Rozrahunki z 020821660 - 020826660, 020831660, 020832660, 020834660, 020891660), 030300000 "Rozrakhunki from payments to budgets" (0305303030303030 30305730, 030306730, 030307730, 030308730, 030309730, 03 0310730, 030311730, 030311730), 03031233 010500000 "Material stocks" (010521410 - 010527410, 010531410 - 010539410), 010100000 " Basic facilities" (010121410 - 01014100 put into operation of the basic facilities for a fee of up to 3000 rubles inclusive, with the exception of library fund objects regardless of their value."
Please note that paragraph 60 of Instruction No. 174 indicates zero as a code for the type of financial security (activity). This means that regardless of the type of activity, the expenditure of the budgetary setting for the production of one or various types of finished products, molded robots, services must be debited until the account 0109 60 000 "Expendied on the production of finished goods" products, work, services." When given only one type of product (work, service), all expenses that form the joint work, service (finished product), which are subject to budgetary regulations within the framework of the state (municipal) department, are transferred to account 01096000 0.
The draft amendment to the Instruction from the establishment of the Accounting Structure Plan for budgetary regulations, approved by the order of the Russian Ministry of Finance dated December 16, 2010 No. 174n, published on the website of the Russian Ministry of Finance, There are no plans for this part. http://minfin.ru/ru/budget/bu_gs/obs_vopr_met/
Submitted to paragraph 281 of Instruction No. 157n, as amended on 08/29/2014, section 30406 “Rozrakhunkki with other creditors” assigned for the purpose of settlement with creditors for transactions, for the acquisition of non-financial and financial assets, for the expansion of debts, for the financial result of the transfer act (divisional balance sheet) in case of reorganization by way of payment, acquisition, division, division, for mini type breech installation on budget or autonomous or for change type of budgetary or autonomous installation on the treasury, as well as allocations from creditors, the distribution of which is not transferred on other levels to the Unified Plan of Accounts.
In our opinion, in order to display the timely storage of materials added to another device, for the production of products, vykonannaya work, services with further processing, correspondence with rack 304.06 is possible. Accounting records must be secured in the Regional Policy.
Find out what Dovidtsa has (F. 0503125) The turnover of rack 304.06 is not followed by the hourly deposits.
Vidpovly, to paragraph 23 of the izhstroy about the order of the warehouse, the submission of the RICHNOVA, the quarterly accountant of the sovereign (munitors) state -owned installations (approved by the order of the Minfin of the Russian Federation, 03/25/2011 No. 33n) at Dovidtsia (f. 0503125) a variety of data was transferred to rack 304 06 only “for some accounting operations when changing the type of state (municipal) government regulations on budgetary, autonomous installations throughout the reporting period, as well as for some accounting operations when changing and the type of state (municipal) budgetary, autonomous installations on state establish during the winter period;".
Sum the security of the contract, remove it, and display the trace for KFO 3:
D-t 3201 11510, K-t 3304 01730
Extra balance sheet 17 (KEK 510)
° The appearance of the funds in the timely order of the state government http://its.1c.ru/db/metbud81#content:5912:hdoc:_top.
° The appearance of costs in the timely manner ordered by the budgetary establishment http://its.1c.ru/db/metbud81/content/5913/hdoc/_top.
Extended to paragraph 34 of the Instructions on the procedure for compiling, filing daily, quarterly accounting reports of state (municipal) budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, further - Instruction No. 33n, “Information about the establishment of a plan for its financial-state activity (f. 0503737) (further from this These are the instructions - Zvit (f. 0503737) between types of financial security (activities): government income is established ( mind code - 2), subsidy for the establishment of a sovereign (municipal) plant ( mind code - 4), subsidies for other purposes ( mind code - 5), budget investments (type code - 6), costs from compulsory medical insurance ( mind code - 7), camp for 1 kvitnya, 1 linden, 1 zhovtnya, 1 sichnya of the fate coming after the dawn.”
Thus, the official Instruction for the preparation of accounting records does not transmit the completed form 0503737 for cash to the timely order (code for the type of financial security - 3).
Clause 11 of Instruction No. 33n establishes that accounting information is assigned to the owner for the compilation of accounting information and its submission to the financial authority of the budget.
Extended to paragraph 37 of Instruction No. 33n with the method of discriminating information about the indicators of the plan with the provision of more detailed (extended) analytics of the budget plan (vibuttya), approved by the Financial-Government Plan establish any activity (cost of income and cost), act of the owner, responsible for the financial authority Additional contracts can be entered in the sections of Zvitu (f. 0503737).
As a result, form 0503737 is consolidated on the level of the financial authority supporting the budget, the financial authority has the right to establish the ability to establish a folded form for the costs of the timely order ( code for the type of financial security – 3).
Regulations " F. 0503737, About the Vikonannya plan of the FHD"In the program "1C: Accounting of the Sovereign Installation 8", edition 1 and edition 2, allows you to adjust the information to KFO 3.
Extended to paragraph 135 of the Instructions from the establishment of a Unified Plan of Accounting Structures, approved by the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n, hereinafter - Instruction No. 157n, ra hunok 10960 “Competency of finished products, work, services” is put together to formulate comparability, services.
Subject to paragraph 122 of Instruction No. 157n on the date of release of the product (on the date of acceptance before packaging), the finished product is accepted to follow the plan(Regulatory-planning) sobivartosti. After the end of the month the actual consistency of finished products is determined, in which the difference between the actual productivity and the planned (normative-planned) productivity is expected or an increase (change) in the surplus of unsold finished products ї, or in part of sold products, products written off as a result of natural waste, waste, dogs, shortages ї etc., - increase (change) in the financial result of the ongoing financial fate.
In this way, over the course of a month, the planned product compliance is written off from account 10960, and at the end of the month it must be adjusted to the actual data.
Well, Rakhunok 10960 does not comply with the regulatory closure. The surplus is spent on the production of services that have not yet been created for the deputy, work or products that have not yet been accepted for production. The rakhunok “closes” in the world of supplying services, works for the assistant manager, or receives the products to completion.
Write-off of actual expenditures from account 109 60 in accordance with paragraph 122 of Instruction No. 157 may be carried out on a monthly basis. The write-off is based on the actual expenditures on the robots, services and products received during the month.
Here you need to understand that the write-off of expenses from the account 109 60 after the end of the month is not the closing of the account, but the write-off of expenses for already sold products, work, and services.
Therefore, the program "1C: State Accounting 8" has documents " Write-off of salary for services"і" Closing the vibrator shells Guilt will be introduced as soon as possible.
Report on the methodology of the form, implemented in edition 1 of the program “1C: Accounting of the State Installation 8”, in the statistics Scope of operation from molding and production of finished products. http://its.1c.ru/db/metbud81#content:4552:hdoc:_top
A report on the methodology of the form, implemented in the edition of 2 programs “1C: Accounting of the Sovereign Installation 8”, according to statistics The appearance of virobnichikh vitrat. http://its.1c.ru/db/metbud81#content:5831:hdoc:_top
Extended to paragraph 44 of the Instructions on the procedure for compiling, filing daily, quarterly accounting reports of state (municipal) budgetary and autonomous institutions (approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n) in the section "Dzherela financing the deficit of funds established" Zvitu (f. 050 ) beat:
“Row 820 in columns 5, 6, 9 reflects the sum of rows 821 and 822 in columns 5, 6, 9 in a row.
Row 821 will be returned to the data base to increase the internal structure of some operations due to the availability of values for the structure between the head unit and the reinforcement unit with the same structure. Inability to pay taxes and (or) centralize funds:
in column 5 – set it on a special account, approved by the financial authority. The data is displayed for the debit turnover of the specific accounts 020111000 “Koshti set on special accounts in the treasury authority”, 020113000 “Koshti set in the treasury authority in advance” in correspondence with the rakhunka loan 0000000 koshts iv". The indicator should be distinguished from a positive value;
Row 822 will be restored to the data base after changes in the internal structures of part of the operation with re-integration of the legs within the framework of the structures between the head unit and the reinforcement of the substructure with the site here. Improved payment of taxes and (or) centralization of funds:
in column 5 - establish a special account, secreted from the financial authority. The data is displayed for the credit turnover of the specific sections 020111000 "Costs installed from special sections in the treasury body" in correspondence with the debit section 030404610 "Internal domestic sectors shodo zm and (change) surplus funds." The indicator of changes in internal structures is shown to have a negative value.”
Thus, in order to complete the section “Financing the deficit of funds established” by Zvita (f. 0503737), it is not necessary to analyze the turnover of off-balance sheet accounts 17 and 18.
In accordance with this procedure for filling in the Sign (f. 0503737), a rule for filling in the program "1C: Accounting of the State Government 8" has been implemented in accordance with the regulated sign. When rows 821 and 822 are completed, according to “F. 0503737, Report on the completion of the FHD plan”, the activities that reflect the internal balance sheets are analyzed:
· if in the debit of the transaction the account is 201.11, and in the credit - 304.04, then the amount is included up to 821 "increased surplus for internal expenses (Kt 030404510)";
· if in the debit of the transaction the account is 304.04, and in the credit - 201.11, then the amount is included up to 822 "change in surplus for internal disbursements (Kt 030404610)".
Thus, the KEK associated with the payment is not analyzed during the auto-renewal call “F. 0503737, Report about the registration of the FHD plan” until the internal connections between the head unit and the water-mounted units are displayed.
A report on the ITS resources (BDU support method) in the article “In which row of the Light (f. 0503737) the rotation of the head unit may appear.” http://its.1c.ru/db/metbud81#content:5929:hdoc:_top
For the rules of the accounting department (clause 18 of the Instructions on the establishment of a Unified Plan for Accounting Departments, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, hereinafter - Instruction No. 157n ) correction of pardon records is made using the “Red side” and additional method.
The report is on the ITS resources (BDU method) at the statistics:
How to display a Notice about clarifying client operations http://its.1c.ru/db/metbud81#content:4976:hdoc
For rakhunka 201.35, you can get insurance according to clause 169 of Instruction No. 157 and various penny documents: payment of coupons for gasoline and oil, for food, etc., payment of travel to budinki for repairs, sanatoriums ї, tourist centers, pick up notifications for postal transfers, postage stamps, envelopes with stamps and stamps of the sovereign mit Toscho.
The procedure for obtaining penny documents during the establishment process is described on the ITS resources in the section “Officer of financial and government transactions in the program “Accounting of the State Establishment 8”:
for breech installations:
http://its.1c.ru/db/hokazen#content:1150:hdoc@133091f5;
for budget installations:
http://its.1c.ru/db/hobud#browse:13:-1:42:46.
for stand-alone installations:
http://its.1c.ru/db/hoavto#browse:13:-1:42:48.
Instructions for the preparation of budgetary (accounting) reports No. 191n and No. 33n transfer the balance of surpluses for the account 201.35 from the Balance Sheet. 0503130 ta Balansi f. 0503730 constantly. However, in the Instructions there is no way to disclose information about surpluses under section 201.35 in the Explanatory Note. Information about the existence of the surplus or the disclosure of the reasons for its creation does not also appear in the official sheets of the Ministry of Finance and the Treasury of Russia dated December 29, 2014 No. 02-07-07/68726 (No. 42-7.4-05/2.1-824 in d 29.12.2014) vіd 29.12 .2014 No. 02-07-07/68722 (No. 42-7.4-05/2.1-823 dated 12/29/2014) “About the peculiarities of the established and submitted river budgetary information and the consolidated accounting information of state budgetary and autonomous institutions4 for 20 rik." http://minfin.ru/ru/budget/bu_gs/budgetotchet/
So everything is correct. Behind rakhunka 302.62 the rozrakhunki have closed, but in reality the cats can turn around. There will be targeted information on May 30th. Before the speech, at the stand of the post you need to close the door 30.
Therefore, the program “1C: Accounting of the State Establishment 8”, behind the balance sheet 30 “Rozrakhunki shodo vykonannya penny crops” through third parties”, has established the responsibility for the analytical function of counterparties.
If the establishment of exclusive rights to a software product, such software product is an intangible asset and is included in the balance sheet account 102 00 “Intangible assets” for the clarity of properly executed documents that establish the exclusive right to the asset (clause 56 I Instructions for establishing a Unified Accounting Plan form, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, further - Instruction No. 157n).
Subject to paragraph 58 of Instruction No. 157, the unit of accounting for intangible assets is an inventory item.
The inventory of intangible assets recognizes the totality of rights that arise from one patent, certificate, agreement (sovereign (municipal) contract), which transfers an accessory (affiliation) to the interests of the Russian Federation, sub Project of the Russian Federation, municipal illumination, establishment of guilt rights on the results of intellectual activity (at the discretion of individualization), or in other order established by the legislation of Ukraine, intended for the implementation of individual independent functions.
In the core of the inventory object of intangible assets there is a complex object that includes a number of results of intellectual activity that are protected (film, other audiovisual production, theatrical visual system, multimedia product, unified technology, etc.).
Representation in the area establishes operations related to the assignment (withdrawal) of rights resulting from the result of intellectual activity and the way of individualization, which operates on the basis of license agreements, agreements in a commercial concession and other agreements established in accordance with the legislation of the Russian Federation.
If we are talking about a license for non-exclusive rights, then in accordance with paragraph 66 of Instruction No. 157, intangible assets taken into account by the installation (licensee) are accounted for on an off-balance sheet basis 01 "Mainly, taken away at the korstuvannya" for vartista, which is determined by the size of the vineyard established in the contract.
Subject to paragraph 37 of Instruction No. 157n “Objects of non-financial assets are acquired on the following levels of the Unified Plan of Levels for analytical groups of a synthetic level of the object according to:
10 “Neruhome mayno establish”;
20 “Establish a special value for your hands”;
30 “Inshe Rukhome Maino Establish”;
40 "Maino - leasing items";
50 "Non-financial assets to create a treasury."
Together with the Unified Plan of Accounting Structures, intangible assets are the main thing. For the purpose of forming a dry lane, the program "1C: Accounting of the State Installation 8" has been transferred to subracks 01.21, 01.22, 01.31 and 01.32, for the purpose of obtaining licenses for non-exclusive rights to use software products, you can set up any rahu but because of overinsurance.
For visannya, for the lines on non -core, the rights of Coristan are by programmatic products at the cards of the Basic Motives, I have been frantically on Rahuka 01.21 (01.22, 03.31, 01.32), and the NFA type of NFA ENTRITIALNIE Activities. It is possible, if necessary, to group and select data from the people behind the 01 section for OS objects in the form “Intangible assets”.
In edition 2 of the BDU, for the registration of licenses for non-exclusive rights to use software products on the rack 01, the documents “Apply to the form of objects of OZ (krim budivel and sporud)” and “Accept to the form of groups of objects” will be completed. tіv OZ" with the view of Nadhodzhennya to rakhunok 101 (102, 103), 01, 02" section "Basic issues, intangible assets, legal acts".
In the document, indicate the type of property - "Property for racks 101 (102, 103), 01, 02".
The "Object" detail of the document indicates the object of the document - the element of the document "Main assets, intangible assets, legal acts" with the type of non-material asset "Intangible assets", the type of the form "The main assets of the property" and the type of the form "01.XX".
To register an internal transfer and obtain licenses for non-exclusive rights to use software products, you need to fill out the documents “Internal transfer of OS”, “Decommissioning of OS objects”, “Decommissioning of groups of OS objects”, “Decommissioning of vehicles”, “Transfer of objects” TV OS" , "Transfer of groups of OS objects" to the section "Basic Assignments, Intangible Materials, Legal Entities".
In edition 1 of the BDU, for the registration of licenses for exclusive rights to purchase software products for rack 01, the documents of the group “Basic assets on an off-balance sheet basis” will be collected.
The supply does not specify which initial documents are required and for what purposes their signing by the EP is required.
The program “1C: State Accounting 8” implements the exchange of electronic documents (ED) in a structured manner, such as:
· The act of recruiting and hiring royal servants;
· Consignment note No. TORG-12;
· Rakhunok-texture;
· Vipravny rakhunok-texture;
· Koriguvalny rakhunok-texture.
All documents can be encrypted and signed with an electronic signature (ES). To work with a unit, you can obtain a certificate from any center that is in compliance (CA), which is included in the range of trusted CAs of the Federal Tax Service of Russia.
The formation and signing of EP receipts for payment for services, which are transmitted to the IS RNiP/GIS GMP, has also been implemented.
Subject to paragraphs 5, 6 of Article 9 of the Law dated 06.12.2011 N 402-FZ “On Accounting Form”, the first accounting document is written on paper and (or) in the form of an electronic document signed with an electronic signature. At times, since the legislation of the Russian Federation or the agreement transfers the submission of the original document of another person or to the sovereign authority on paper, the economic subject of claims on any other person or the sovereign authority together they prepare on paper paper copies of the original document, folded at the sight of an electronic document.
Similar provisions are found in paragraph 7 of the Instructions for establishing a Unified Accounting Plan (approved by the order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n as amended by the order of the Ministry of Finance of Russia ії від 29.08.2014 № 89н): “Primary information folded on paper noses or, due to the obvious technical capabilities of the subject of the object, on machine noses- in the form of an electronic document with an electronic signature (hereinafter referred to as an electronic document). In the end, the subject of the project, who has formed an electronic document, is required to prepare full copies of such documents on paper noses with the written input of other participants in the facts of the ruler's life, as well as with the help of bodies such as here There is control according to the legislation of the Russian Federation, the court and the prosecutor's office."
Then priority goes to the paper form of the original document.
In “1C: Accounting of the State Installation 8”, any prepared manual form can be saved in a file format (pdf, spreadsheet document xls, etc.).
Edition 1 of “1C: Government Accounting 8” does not have any staff for the formation of EP. Nowadays, a file with a special form can be signed with a EP using other methods (cryptographic software) and saved in archives, for example, in the 1C: Document Management 8 program.
An electronic signature to “1C: Documentation” can be added as follows:
1. The signature file (document) is stored in “1C: Documentation 8”.
2. In this file (document), through the command “All data - EP and encryption - Add signatures to the file”, add the file itself to the signature (in the der format).
3. The file (document) will be signed.
Thus, the installation of “1C: Accounting of the State Installation 8” does not limit the ability of the client to save electronic copies of documents signed with an electronic signature.
3 November 16, 2014 having gained decency, the order to the Ministry of Finance of Russia dated August 29, 2014 No. 89n “On making changes before the order of the Ministry of Finance of the Russian Federation dated 1 April 2010 No. 157n “On the confirmation of the United plan of accounting structures for bodies of sovereign power (sovereign) bodies), bodies of local self-government , bodies for managing state budgetary funds, state academies of sciences, state (municipal) installations and Instructions for the implementation of this process,” hereinafter referred to as Order No. 89n.
Paragraph 2 of Order No. 89n establishes that the changes confirmed by this order must be established for the formation of indicators of the region’s objects for the rest of the world period in 2014, unless otherwise provided by the region’s policy. . The transition of the stagnation of regional policy with the regulation of the provisions of this order in part of the work plan of the accounting (budgetary) departments of the state (municipal) institutions is being carried out by certain organizational and technical readiness hundred subjects in the region.
Paragraphs 3-4 of the Methodological Recommendations established the procedure for transferring surplus from the racks of the racks to the racks of the Working Plan of the racks established, formed in accordance with the regulations of Order No. 89n, including the number of surpluses from the racks 210 01 to the racks of the group 210 1 0 (paragraph 8, clause 4.1) ) .
Paragraph 3 of the Methodological Recommendations states that the surplus should be transferred to the accounting (budget) area, without transferring turnover. The surplus traces are transferred to the current operation from the closure of the accounting (budget) department before the formation of the river balance.
Thus, as of 01/01/2014 surpluses are listed on old racks - on rack 210 01, as of 01/01/2015 they may be credited to rack 210 10.
In the official sheets of the Ministry of Finance and the Treasury of Russia dated December 29, 2014 No. 02-07-07/68726 (No. 42-7.4-05/2.1-824 dated December 29, 2014) and dated December 29, 2014 No. 02-07-02 42 -7.4- 05/2.1-823 dated 12/29/2014) it says: http://minfin.ru/ru/budget/bu_gs/budgetotchet/.
"2.1. Reporting indicators for 2014 are formed in accordance with the provisions of the Order of the Ministry of Finance of the Russian Federation dated September 29, 2014. No. 89n “On introducing changes before the order of the Ministry of Finance of the Russian Federation from January 1, 2010. No. 157n “On the approval of the Unified Accounting Plan for bodies of sovereign power (sovereign bodies), bodies of local self-government, bodies for managing sovereign budgetary funds, sovereign academies of sciences, sovereign (municipal) institutions Instructions for this purpose."
The formation of reporting indicators for 2014 is carried out in accordance with the Methodological Recommendations for the transition to new regulations for the establishment of a unified plan for accounting structures for the authorities and (sovereign bodies), bodies of local self-government, bodies for managing state budgetary funds, state academies of sciences, state (municipal) ) ) installations approved by order of the Ministry of Finance of the Russian Federation on September 29, 2014. No. 89n (sheet of the Ministry of Finance of the Russian Federation dated April 19, 2014 No. 02-07-07/66918), (hereinafter - Methodological recommendations).
When forming indicators of row 331 Balances (f. 0503120, 0503130, 0503230, 0503320, 0503730, 0503830) this food is not discussed.
At the program "1C: the accounting of the Holder 8" Rules for the Auto -Zapovnnya General Start "F. 0503130, Balance of the DRBS, RBS, PBS" (at the kit 2.0.39, inclusions to the version 1.0.31 BDU1, 2.0.30 BDU2) Vedui formulant 331 "rozrahunki s podatkovyh virahuvan s MDV (0210100) , and behind rakhunkom 210.10. Thus, under the hour of auto-renewal of the note "F. 0503130, Balance GRBS, RBS, PBS" in columns 3-5 "On the cob of rock" row 331 will be with molded surplus per rack 210.01, in columns 6-8 – surplus per rahun 210.10.
At point 2 By order of the Ministry of Finance of Russia dated December 19, 2014 No. 157n, the items of the Supplement to the order, which are guilty of stagnation, have been redrawn, starting with the reporting for 2014.
Point 2 Addition: filling out forms. Clause 3 Additional forms can be changed.
Reserve
2.4b – f. 0503130, new name for rack 209 “row 320 - surplus behind rack 020900000 “Rozrahunki for health and other income”;
2.4g – f. 0503130, new name for the rakhunka 021001000 “row 331 – surplus behind the rakhunka 021010000 “Rozrahunki from the sub-supply vіdrahuvan with MDV”;
2.4d – f. 0503130, new row 334 - surplus behind the bank account 021005000 “Results with other debtors”;
2.6b - f. 0503130, new store 626 = 401.60; C/S: side 900 = side 410;
2.6 g - f.0503130, side 620 - 626 at gr. 4 and 7 do not become stale;
2.7 – up to f.0503130, at the side. 12 – mine treasuries, rows for shells 27, 30;
2.7a - updated to f.0503130, behind shell 01 it became "(row codes 010-012,015), it became "(row codes 011, 015), behind the skin type the myna is reinforced to show the myno treasury";
2.7b - updated to f.0503130, after rack 05 it became “(row codes 050 - 052)”, became “(row codes 051, 054)”;
2.7v - brought to f.0503130, behind rakhunkom 22 the "(row code 220 - 222)" became "(row code 221, 224)";
2.7g - update to f.0503130, new side. 270 “rakhunok 27 “Material values, seen at the special service for healthcare workers (healthcare workers)”; new story 280 “rahunok 30 “Rozrahunki vikonannya penny crops” knitting through third parties”;
2.13d – f. 0503125, in paragraph six, paragraph 31 and below, replace the text OKATO with OKTMO;
2.35a – f. 0503121, replaced by 40140130, now 40140100 “Income of future periods”;
2.35a, - f. 0503121, in sales (pages 160 - 270) the consistency of products and goods is ensured;
2.35g – f. 0503121, per side. 290 to the sum of rows 291 and 292 added to the side. 303;
2.35d – f. 0503121, new page 303 = 040160200 “Reservations for future cash flows”;
2.35f – f. 0503121, on the side. 481 replaced rakhunok 021001560 with 021010560;
2.35z – f. 0503121, on the side. 482 replaced rakhunok 021001660 with 021010660;
2.45a – f. 0503168 - served okremo behind the treasury lane;
2.49b – f. 0503173 name of the section 040100000 “Financial result of an economic entity”;
2.81a – f. 0503230 on page 331 surplus behind the rack 021010000;
2.81b - 0503230 new “row 334 - surplus behind the bank 021005000 “Results with other debtors”;
Formie
3.1 – “For all forms of documents, the name of the classifier “OKATO” was replaced by the name of the classifier “OKTMO”;
3.4b – f. 0503120, new name of row 320 “Rozrakhunki for surplus and other income (020900000)”;
3.4v – f. 0503120, new name for row 331, including:
3.4g – f. 0503120 after side. 333 added row 334 “disbursement with other debtors (021005000)”;
3.4i – f. 0503120, after stor 625 new stor 626 “reserves of future cash flows 040160000)”;
3.5a – finishing up to f. 0503120, to the side. 011 the word “from them” was replaced by “at that number”;
3.5 - finishing up to f. 0503120, to the side. 012 the word “nevirobleniy” was replaced with “mino treasury”; new side 016 – “from them: main treasury”; after row 266, rows for rows 27, 30 (row codes 270, 280);
3.6 – f. 0503121, after “for OKPO” we added “IPN”; at gr. 3rd place 130, now 100; after side 292 new page 303 = 040160200, name “Reserves for future expenditures”;
3.6v – f. 050312.1 at the side. 290 after words “side. 292" was supplemented with the words "+ side. 303";
3.9b – f. 0503130, newly named row 320 “Rozrakhunki zi zbitki v i otshykh income (020900000)”;
3.9v – f. 0503130, newly named page 331 “of them:
rozrahunki s podatkovyh vidrahuvan s pdv (021010000)";
3.9i – f. 0503130, new row 626 “reserves of future vitrats (040160000)”;
3.10a – finishing up to f. 0503130, to the side. 011 the word “from them” was replaced by “at that number”;
3.10 – finishing up to f. 0503130, at the side. 012 the word “nevirobleniy” was replaced with “mino treasury”; new side 016 – “from them: main treasury”; after row 266, rows for rows 27, 30 (row codes 270, 280);
3.18a – f. 0503173, new name of the store. 320 - “Rozrakhunki for surplus and other income (020900000)”;
3.18b – f. 0503173, new name of the store. 331 of them:
rozrahunki s podatkovyh vidrahuvan s pdv (021010000)";
3.18z – f. 0503173, new name of the store. 620 – “Financial result of an economic entity (040100000)”;
3.18i – f. 0503173, after side. 625 new row 626 “reserves of future vitrats (040160000)”;
3.21a – f. 0503230, new name of the store. 320 - “Rozrakhunki for surplus and other income (020900000)”;
3.21b – f. 0503230, new name of the store. 331 of them:
rozrahunki s podatkovyh vidrahuvan s pdv (021010000)";
3.21v – f. 0503230, after side 333 new side 334 “distribution with other debtors (0210050000);
3.21i – f. 0503230, after side. 625 new row 626 “reserves of future vitrats (040160000)”;
3.22a - up to f.0503230, at the side. 011 replace the word “from them” with “at that number”;
3.22, - up to f.0503230, at the side. 012 replace the word “nevirobleniy” with “mino treasury”; new side 016 – “from them: main treasury”; after row 266, rows for rows 27, 30 (row codes 270, 280);
3.23b - f.0503320, new name of the store. 320 - “Rozrakhunki for surplus and other income (020900000)”;
3.23v - f.0503320 new, named st. 331 of them:
rozrahunki s podatkovyh vidrahuvan s pdv (021010000)";
3.23g - f.0503320 after side. 333 add side. 334 “payments with other debtors (0210050000);
3.23i, - f.0503320, new side. 626 behind rack 40160 “reserves of future cash flows (040160000)”;
3.24a – up to f.0503230, at the side. 011 the word “from them” was replaced by “at that number”;
3.24, - up to f.0503230, at the side. 012 the word “unprepared” was replaced with “mainly treasury”; new side 016 – “from them: main treasury”; after side 266 new rows for sections 27, 30 (side codes 270, 280);
3.25 - f.0503321, after “for OKPO” they added “IPN”; in gr.3 the replacement is 130, now 100; after side 292 new page 303 “Reserves of future vitrats” behind the bank 040160200;
3.28a - f.0503373, new name of the store. 320 - “Rozrakhunki for surplus and other income (020900000)”;
3.28b - f.0503373, new name of the store. 331 of them:
rozrahunki s podatkovyh vidrahuvan s pdv (021010000)";
3.28в - f.0503373, after account 333 new account 334 “distribution with other debtors (0210050000);
3.28і, - f.0503373, new row 626 “reserves of future cash flows (040160000)”.
All these changes are implemented in the set of regulated updates 2.0.39, included up to versions 1.0.31 BDU1, 2.0.30 BDU2.
In the Viniknnya, Pydo Pirotovka Zvytnosti, it is recommended that the “Warehouse of Accountant (Budget) General Methods” “1C: Accountant of the Pole 8” for the resources of the ITS-Bujet resources.
The section contains over 100 articles - 95 articles by editor 1, 12 articles by editor 2. The rest of the set of regulated accounting (budget) information is the same for both editions of typical program configurations, correspondence and edition 2 can be covered by articles based on the information contained in BDU1.
Let's take a look at the situation on a specific butt:
The budgetary setting eliminates subsidies for the British Empire (the provision of additional lighting services). The organization does not know how to bring activity. What is the correct way to deposit expenses on the account 109 00? As a result, the Empire establishes expenditures for the payment of utilities, services, wages, monthly wages, other services, expenditures, inventory of material reserves (PMM, office supplies, government inventory) container), main features.
school accountant,Penza region
In accordance with paragraph 134 of Instruction No. 157n rahunok 109 00 “Spending on the production of finished products, labor, services” is obligatory guilty of vikorystvovayutsya budgetary settings in the form of operations іу from the formation of cooperation in the provision of services, including within the framework Vikonanny of the sovereign command.
The specific procedure for the provision of subsidies for the financial security of the sovereign government is determined by the obvious choice of the budgetary system laid down by the governor. What is the amount of the subsidy from the state (municipal) department that is insured based on the standard costs:
- assignment of sovereign services within the framework of the sovereign administration;
- for the maturing of the unruly lane and especially valuable ruined lane, assigned to the installation or added to him for the rakhunok of the koshts, seen by the owner (for the wine of the lane, leased);
- for the payment of taxes, as the object of taxation for which is indicated at the first point of the main, including land plots.
- the flow of sovereign services, which are expected by the installation (the skin’s complicity may be molded into the appearance of the okremo);
- transfers of funds that may be used to shape the performance of specific government services;
- transfers of cash flows, which can be obtained from the warehouse of cash flow cash flows.
- Variety of utility services;
- sumi vitrat na utrimannya maina;
- part of other expenditures and costs of other services, as they are associated with the diminution of certain types of land (including expenses for payment of the mine tax and land tax).
Coming from the provisions of paragraph. 3 p. 153 Instructions No. 174n such deductions are usually shown under codes 262, 263, 273, 290 KOSGU. In addition, directly to the debit of account 4,401 20,271 “Expenditures for depreciation of fixed assets and intangible assets” can be written off as the amount of depreciation charged for fixed assets, which is subject to reimbursement for the given services. , including depreciation and expenses for the acquisition of basic equipment (including low-value ones) As a rule, you do not get insurance when the size of the subsidy for the victorious state is increased.
The offensive stage of the work - divided the funds that can be hired to formulate the competencies of specific government services, for:
- straight;
- invoices;
- Zagalnogospodarski;
- vitrati zverennya.
The invoices are also closely related to the salaries of government servants. However, such expenditures cannot be related to a specific type of service and apply the division to each service.
Prior to this, the expenditures include expenses for management needs, which are not directly related to the process of providing government services.
Before the investment is completed, the results of the implementation of services are collected, looking at the process of their implementation.
As a matter of fact, it is possible to determine the spillovers of waste by the method of their division into specific types of waste, depending on the specifics of the activity of a particular installation.
A thoroughly analyzed situation can be said with frequent clarity that it will take a lot of time to establish nothing.
And other expenses are entirely and often can be obtained both from the warehouse of direct and from the warehouse of invoices, from Zagalnospodarskiy expenses. For example, the installation requires a number of government servants.
Direct debits (which are limited to just one service) can include, for example, deductions for the payment of wages to active duty workers and the payment of insurance premiums. The accounting of direct expenses will need to be represented by the following accounting entries:
Debit 4 109 60 211, 4 109 60 213
Credit 430200730, 430300730.
To the warehouse of invoices, expenditures may, for example, be included in the supply of invoices during the delivery of services of invoices, as well as other expenditures. The recording of invoices must be represented by the following entries:
Debit 4 109 70 272, 4 109 70 290
Credit 430200730, 410500440, 420800660.
Part of the material reserves (for example, office supplies, accounting records) can be insured at the time of receipt at the warehouse of Zagalnospodarskiy deposits. Prior to such expenses, they may be related to management needs, expenses for payment of services, as well as expenses for payment of other services (for example, consulting), expenses for payment of administrative personnel.
The accounting of the Zagalnogo Spodarskiy payments will need to be represented by the following entries:
Debit 4 109 80 211, 4 109 80 213, 4 109 80 221, 4 109 80 226.4 109 80 272
Credit 430200730, 410500440, 430300730.
The next important stage of cloud work is the division of overhead and legal expenses on the Dovidka platform (f. 0504833) and other related departments. Apparently, before the regional budget policy is established, such a division may exist, for example, in conflict. In what way the division should also be taken into account in regional policy.
When dividing invoices and Zagalnospodarskiy withdrawals, records for the following analytical sections are created:
Debit 4 109 60 000
Loan 4109 70,000, 4,109 80,000.
Zagalnospodarskiy expenses, which, according to the provisions of the regional policy, do not apply to divisions, are written off in an accounting entry (for example, expenses may not be distributed to pay for consulting services):
Debit 4,401 20,200
Credit 4109 80,000.
Let us assume that in the establishment of invoices and zagalny Spodarskiy expenditures, a new method of division has been chosen - in proportion to direct expenditures from payment of 100,000. Direct spending from service No. 1 is 500,000 rubles, and for service No. 2 - 300,000 rubles. In this case, the expenses accumulated on the accounts are 4,109,70,000, 4,109,80,000, and will be distributed in the following sizes under the skin code KOSGU:
- for service No. 1 - 62.5% (RUB 500,000 × 100% / (RUB 500,000 + RUB 300,000));
- for service No. 2 – 37.5% (RUB 300,000 × 100%/(RUB 500,000 + RUB 300,000)).
Obviously, the frequency of occurrence in the form of such operations lies within the specifics of the government services that are required by the installations. In this case, Instruction No. 174n from this diet, pay more than one amount - until the debit of the account 4,401 20,200, the guilt is written off in excess of the amount that is due until the already assigned services.
Since the replacement of the sovereign reserve, due to the granting of subsidies and other documents that are in the order of installation, does not allow for proper regulation of the periodicity of display in the form of the described general operation, then the decision about the first The uniqueness of the full or partial write-off of expenses accumulated for the account 410960000 should be taken into account the leader. Such an operation may take place at any time.
I confirmed the questionYu.A. Kosheleva , expert at the International Center for Financial and Economic Development
Let's take a look at the situation on a specific butt.
The budgetary setting eliminates subsidies for the British Empire (the provision of additional lighting services). The organization does not know how to bring activity. What is the correct way to deposit expenses on the account 109 00? As a result, the Empire establishes expenditures for the payment of utilities, services, wages, monthly wages, other services, expenditures, inventory of material reserves (PMM, office supplies, government inventory) container), main features.
school accountant,Penza region
In accordance with paragraph 134 of Instruction No. 157n rahunok 109 00 “Spending on the production of finished products, labor, services” is obligatory guilty of vikorystvovayutsya budgetary settings in the form of operations іу from the formation of cooperation in the provision of services, including within the framework Vikonanny of the sovereign command.
The specific procedure for the provision of subsidies for the financial security of the sovereign government is determined by the obvious choice of the budgetary system laid down by the governor. What is the amount of the subsidy from the state (municipal) department that is insured based on the standard costs:
The assignment of sovereign services within the framework of the sovereign administration;
For the payment of taxes as an object of taxation, which is indicated in the first place, including land plots.
The flow of sovereign servants, who are expected by the establishment (the skin must be molded into the guise of a kremo);
Transfers of funds that may be used to shape the performance of specific government services;
Transfers of cash flows, which can immediately be obtained from the warehouse of cash flow cash flows.
Before the debits, which can immediately be written off to the debit of the account 4 401 20 200 “Debits of the sovereign subject”, we are immediately expected to debit the debit of the indestructible and especially valuable ruined land. Coming from the point of paragraph. 4 p. 153 Instructions No. 174n such debits can be displayed, in secret, under codes 223 “Utility services”, 225 “Works, services from the morning lane”, 226 “Other work, services”, 290 “Other deductions” and" KOSGU. So that one hundred hundred dollars of losses, over-insurances from the nutritionist, can be written off directly against the costs of the current financial fate:
Variety of utility services;
Sumi vitrat na utrimannya maina;
Part of other expenses and costs of other services, which are associated with the diminution of certain types of land (including expenses for payment of the mine tax and land tax).
How else can you spend what will be paid for the subsidy amount for the Viconn Empire, written off immediately in the debit of the subsidy 440120200? Thus, it is possible that the procedure for forming the sovereign's regulations (regulatory contributions) does not convey their inclusion to the sovereign's service.
Coming from the provisions of paragraph. 3 p. 153 Instructions No. 174n such deductions are usually shown under codes 262, 263, 273, 290 KOSGU. In addition, directly to the debit of account 4,401 20,271 “Expenditures for depreciation of fixed assets and intangible assets” can be written off as the amount of depreciation charged for fixed assets, which is subject to reimbursement for the given services. , including depreciation and expenses for the acquisition of basic equipment (including low-value ones) As a rule, you do not get insurance when the size of the subsidy for the victorious state is increased.
The next stage of work is the division of funds that can be hired to formulate the performance of specific government services, for:
Invoices;
Zagalnogospodarski;
Prior to direct expenditures, there are expenditures directly related to the assignment of a specific type of government service.
The invoices are also closely related to the salaries of government servants. However, such expenditures cannot be related to a specific type of service and apply the division to each service.
Prior to this, the expenditures include expenses for management needs, which are not directly related to the process of providing government services.
Before the investment is completed, the results of the implementation of services are collected, looking at the process of their implementation.
As a matter of fact, it is possible to determine the spillovers of waste by the method of their division into specific types of waste, depending on the specifics of the activity of a particular installation.
A thoroughly analyzed situation can be said with frequent clarity that it will take a lot of time to establish nothing.
And other expenses are entirely and often can be obtained both from the warehouse of direct and from the warehouse of invoices, from Zagalnospodarskiy expenses. For example, the installation requires a number of government servants.
Direct debits (which are limited to just one service) can include, for example, deductions for the payment of wages to active duty workers and the payment of insurance premiums. The accounting of direct expenses will need to be represented by the following accounting entries:
Debit 4 109 60 211, 4 109 60 213
Credit 430200730, 430300730.
To the warehouse of invoices, expenditures may, for example, be included in the supply of invoices during the delivery of services of invoices, as well as other expenditures. The recording of invoices must be represented by the following entries:
Debit 4 109 70 272, 4 109 70 290
Credit 430200730, 410500440, 420800660.
Part of the material reserves (for example, office supplies, accounting records) can be insured at the time of receipt at the warehouse of Zagalnospodarskiy deposits. Prior to such expenses, they may be related to management needs, expenses for payment of services, as well as expenses for payment of other services (for example, consulting), expenses for payment of administrative personnel.
The accounting of the Zagalnogo Spodarskiy payments will need to be represented by the following entries:
Debit 4 109 80 211, 4 109 80 213, 4 109 80 221, 4 109 80 226.4 109 80 272
Credit 430200730, 410500440, 430300730.
The next important stage of cloud work is the division of overhead and legal expenses on the Dovidka platform (f. 0504833) and other related departments. Apparently, before the regional budget policy is established, such a division may exist, for example, in conflict. In what way the division should also be taken into account in regional policy.
When dividing invoices and Zagalnospodarskiy withdrawals, records for the following analytical sections are created:
Debit 4 109 60 000
Loan 4109 70,000, 4,109 80,000.
Zagalnospodarskiy expenses, which, according to the provisions of the regional policy, do not apply to divisions, are written off in an accounting entry (for example, expenses may not be distributed to pay for consulting services):
Debit 4,401 20,200
Credit 4109 80,000.
Let us assume that in the establishment of invoices and zagalny Spodarskiy debits, a new method of division has been chosen - in proportion to direct debits from payment of the same amount. Direct spending from the application for service No. 1 is 500,000 krb, and for service No. 2 – 300,000 krb. In this case, the expenses accumulated on the accounts are 4,109,70,000, 4,109,80,000, and will be distributed in the following sizes under the skin code KOSGU:
for service No. 1 - 62.5% (RUB 500,000 × 100% / (RUB 500,000 + RUB 300,000));
for service No. 2 - 37.5% (300,000 rubles × 100% / (500,000 rubles + 300,000 rubles)).
I have found that 410,960,000 sums of guilt have been accumulated in the bank and are insured when forming the financial result. Within the framework of the activity with the state government, the sums deposited in this account are written off in the debit of account 440120200 “Withdrawals of a sovereign entity” on the account of Dovidka (f. 0504833) (paragraph 7, paragraph 153 IN structure No. 174n).
Obviously, the frequency of occurrence in the form of such operations lies within the specifics of the government services that are required by the installations. In this case, Instruction No. 174n from this diet, you have to pay more than one amount - until the debit of the accounts 4,401 20,200 may be debited beyond the amount that is due to already assigned services.
Since the replacement of the sovereign reserve, due to the granting of subsidies and other documents that are in the order of installation, does not allow for proper regulation of the periodicity of display in the form of the described general operation, then the decision about the first The uniqueness of the full or partial write-off of expenses accumulated for the account 410960000 should be taken into account the leader. Such an operation may take place at any time.
I confirmed the questionYu.A. Kosheleva , expert at the International Center for Financial and Economic Development
Rakhunok 109 for a budget look transmits a list of expenditures for the payment of various services, wages, expenditures for materials. In accordance with the new information presented in the instructions, section 109 provides a description of all expenditures that affect budgetary settings within the framework of the formation of the agreement on the provision of services. The budgetary setting is required to accommodate the financial security of the government in the form of subsidies. In this case, the amount of the subsidy itself will be insured, including on the basis of standard expenditures.
Regulatory expenses
In this case, all expenses that are necessary for the provision of government services are included. The payment also includes all types of deposits on the morning line, which is initially assigned to this or any other installation. Also, you will have to pay taxes both for the mine and for the land plots.In other words, the accountants who compile the necessary budget documentation are required to ensure a certain transfer of government services, as required by the organization, and a transfer of expenditures, which are necessary for normal functioning. government authority, transferring the transfer of funds to the future river.
Return respect to those who write off the sums of expenses associated with the exchange of a particularly valuable mine in the debit of the account. Thus, at 109 it appears that the expenditures on the development of enterprises and the formation of the capabilities of its functioning are more clearly visible. The determination of all expenditures is indicated in other budget codes.
Following the new instructions of the organization, it is possible to write off the responsibilities of utility services at very specific points, as well as write off the sums that were invested in the loss of the main line. There are also important aspects of writing off expenses related to expenses for paying taxes on the mine.
Vidi vitrat
Here with the new instruction 109 – expenses that are required to be specified in the relevant documentation for the purpose of the operation to formulate the quality of the finished product or service that is expected. As you understand, all expenses are divided into direct and indirect. Direct costs are applied to the onset of the molding process and the consistency of services or products. And also the invoices are spent in the same category of Zagalnospodarskih invoices. 10960 - comparability of finished products (services, work), 10970 - invoice expenses, 10980 - out-of-pocket expenses.In the new regional policy of government regulations, it is important to disclose information about the procedure for formulating prices for the provision of regular services or jobs that are referred to as activities that generate additional income.
Dzherelo: ibooked.ru
Budget allocation 010100000 creations for the construction of objects associated with basic functions, such as material objects that are used for the construction of work, services and other needs.
Accounting activities at the budgetary authority can reflect all economic transactions in the system. Let us not repeat the basic principles that guide the practitioners...
Budgetary establishments within the boundaries of their activities are engaged in the provision of services to the population (the government of the municipal government). In connection with this unified Plan of Accounts, Account No. 109.00 was introduced, “Expenditure of production of finished products, production, services” and other analytical items 109.60, 109.70, 109.80 and 109.90.
109.60 Compatibility of finished products, work, services
Here there are direct expenses that add value to a particular service (work, product). Direct payments can include: salary payment, payment of insurance premiums, payment for materials, rental of accommodation, payment for transport, etc. The program “1C: Accounting of the State Installation 8” is charged at rate 109.61. The form of direct debits is made up of the following transactions:
- Debit 109.61.000 (211-213, 221-226, 262, 263, 271, 272, 290).
We appreciate that the ratio 109.61 in budgetary insurance institutions eliminates the expenses necessary to formulate the performance of a specific service. Since finances are divided between services, they are insured as invoices.
Rakhunok 109.60 between activities from the municipal department is written off to the debit of rakhunok 401.20.200. Formed for the account 109.60 sobivartist, given for the account of personal income, can be written off as a debit account 401.10.130 (clause 296 of Instructions No. 157n, sheet of the Ministry of Finance of Russia and the Federal Treasury of the 26th 2018 r. -7.4-05/2.3-870). The selection procedure will be enshrined in the regional policy.
109.70 Overhead expenses for the production of finished products, work, services
Invoices for spending in 109 sections of the budget system are included in these types of cases, as long as the cost of spending covers a number of services. Before the invoices, you can include the expenses themselves, which are in addition to the direct ones: payment of wages, payment of rent, transport, service, etc. The key importance is that expenditures cannot be attributed to a specific type of activity, but are stagnant at the same time to many services. The program “1C: Accounting of the Sovereign Installation 8” is charged at the rate of 109.71. The form of overhead wires is made up of the following postings:
- Debit 109.71.000 (211-213, 221-226, 262, 263, 271, 272, 290).
- Credit 302.00.730, 303.00.730, 105.00.440, 104.00.410.
Close the rakhunka 109.70:
- Debit: 109.60.000
- Credit: 109.70000.
109.80 Zagalnogospodarskiy expenses
Zagalny-Spodarskiy expenses in rakhunka 109 at the budgetary establishment can be included in the total amount of expenses directly to pay for management activities (salaries for a warehouse warehouse, provision of transport services for management of the enterprise property, etc.), as well as part of the material base (office, etc.). The program “1C: Accounting of the State Installation 8” is charged at the rate of 109.81. The layout of rakhunku 109 in budget installations of the Zagalny-Spodarsky video cameras is made with the following wiring:
- Debit 109.81.000 (211-213, 221-226, 262, 263, 271, 272, 290).
- Credit 302.00.730, 303.00.730, 105.00.440, 104.00.410.
Before the official expenses, the expenses for the functioning of the enterprise are included, not directly towards the expenses for a specific service. To close the rack when distributing the Zagalnogo-Spodarsky vitrats, the following is carried out:
- Debit: 109.60.000
- Credit: 109,80,000.
Expenditures that are not allocated should be applied to changes in the financial result of establishing, carrying out:
- Debit: 401.20.000
- Credit: 109.80.200
109.90 Short-lived animals
Carrying out section 109 in the budgetary system, it is necessary to invest and spend money, which falls under the group of “spend money”. This is what we spend first, and accumulate it after the sale of the product. A little bit of animal life infuses community. The program “1C: Accounting of the State Installation 8” is charged at the rate of 109.91. The amount of deductions for deductions is made up of the following transactions:
- Debit 109.91.000 (211-213, 221-226, 262, 263, 271, 272, 290).
- Credit 302.00.730.
The activities of state budgetary institutions may not involve expenditures for expenditures, but there is no need to cancel them. When forming transactions behind frame 109 in a budget installation, be careful. The budgetary setting, which removes subsidies from the state, can as accurately as possible reflect all categories of revenues - but it is necessary to formulate the future budget and the amount of subsidies. When account 109.90 is closed, expenses are written off for the financial result – account 401.20, posting:
- Debit: 401.20.000
- Credit: 109.90000.
In this way, we took a look at how the accounting department operates on the books and how the program “1C: Accounting of the State Establishment 8” is displayed.
Important!
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Submit your expenses to your financial results with instructions!