Accounting for brands and envelopes in a state institution. Accounting for stamps and labeled envelopes. Accounting for monetary documents

Chapter 1. General provisions
Article 1. Troops national Guard Russian Federation And their purpose
Article 2. Tasks of the National Guard Troops
Article 3. Legal basis for the activities of the Troops of the National Guard
Article 4. Principles of activities of the National Guard troops
Article 5. General composition Troops of the National Guard
Article 6. Guard and management of the National Guard troops
Article 7. Dislocation of the National Guard Troops
Chapter 2. Powers of the National Guard
Article 8. Powers of the National Guard
Article 9. General powers of the National Guard
Article 10. Detention
Article 11. Opening of the vehicle
Article 12. Entrance (penetration) in residential and other premises, on land and territory (water area)
Article 13. Cleaning (blocking) of sections of the terrain (water management), residential and other premises, buildings and other objects
Article 14. Formation and maintenance of data banks on citizens
Article 15. Powers of the National Guard troops to ensure the regimes of emergency, martial law, the legal regime of a counter-terrorist operation, as well as the authority associated with participation in a counter-terrorist operation
Article 16. Responsibilities of federal executive bodies, executive authorities of the constituent entities of the Russian Federation, executive and administrative bodies of municipalities and their officials, railway carriers, carriers on inland water transport and air transport to promote the troops of the National Guard in the implementation of tasks assigned to them
Article 17. Ensuring aircraft flights of the National Guard troops
Chapter 3. Application by military personnel (employees) of the troops of the National Guard of Physical Force, Special Tools, Weapons, Combat and Special Technology
Article 18. The right to apply physical strength, special means, weapons, combat and special equipment and their order of their application
Article 19. The use of physical force
Article 20. Application of special funds
Article 21. Application of weapons
Article 22. The use of combat and special techniques
Article 23. Guarantees of personal safety of military personnel (employees) of the troops of the National Guard and their family members
Chapter 4. Personal Composition of the National Guard
Article 24. Military service, service in the troops of the National Guard. Completion of troops of the National Guard personnel
Article 25. Training of personnel for the troops of the National Guard
Chapter 5. Guarantees of the legal and social protection of military personnel (employees) of the National Guard troops
Article 26. Procedure for the fulfillment by military personnel (employees) of the Troops of the National Guard assigned to them
Article 27. Provision special categories troops of the National Guard residential premises
Article 28. Medical support of military personnel (employees) of the troops of the National Guard, citizens of the Russian Federation, dismissed with military service (services), members of their families and persons who are dependent on employees (citizens of the Russian Federation dismissed from the service in the troops of the National Guard)
Article 29. The right of military personnel (employees) of the National Guard troops for free travel
Chapter 6. Financial and Material and Technical Provision of the National Guard Troops
Article 30. Financial provision of troops of the National Guard
Article 31. Material and technical support of the National Guard troops
Article 32. Property of the troops of the National Guard, the procedure for the use of land
Chapter 7. Prosecutor's supervision of the activities of the National Guard
Article 33. Prosecutor's supervision
Chapter 8. Final Provisions
Article 34. Final provisions
Article 35. The procedure for the entry into force of this Federal Law

On July 3, 2016, the law on the troops of the National Guard came into force. The adoption initiative proceeded from the President of the Russian Federation. The National Guard came to replace the internal troops, which included in the system of the Ministry of Internal Affairs, and also took some powers from the police. Why did the president need a new structure?

Tasks and powers of the National Guard

The logical structure of determining the tasks, the powers of the National Guard troops differ from the structure of the main activities, duties and rights of the police. This makes it difficult for comparable analysis of the laws "On the troops of the National Guard of the Russian Federation"And" About police" It also causes questions from the point of view of legislative technology: the laws adopted at the interval at five years are unlikely to use terminology.

Article 2 of the Law on the National Guard calls the eight major tasks of the National Guard troops. Almost all of them have passed from a similar article 2 of the Law on Internal Forces, which has lost strength with the adoption of the Law on the National Guard. Two tasks switched from the police (control of the turnover of weapons, control of private security activities). In many respects, the tasks of the National Guard intersect with the tasks of the police: participation in the protection of public order, participation in the fight against terrorism and extremism, participation in ensuring special modesproviding assistance to the border service.

Police by law does not participate in " territorial defense", Unlike internal troops and National Guards. However, in the Police Law, there is a norm on the involvement of the police in the reflection of armed invasions into the territory of Russia, as well as the norm, according to which, by decision of the President of the Russian Federation, police officers can participate in activities to maintain or restore international peace and security (peacekeeping operations). If, according to the law on defense, the Armed Forces of the Russian Federation are created for defense purposes, then the National Guard is only attracted to defense.

Instead of the design of rights and obligations, which is used in the Police Law, the law on National Guard applies the concept of authority. The law gives the classification of the powers of the National Guard (Article 8): General; special; powers related to the provision of special regimes; Other powers.

Comparison of the general powers of the National Guard (Article 9) with the powers of the internal troops and the police make out the conclusion that these powers intersect. There are also special powers of the National Guard, which arose in connection with the transfer of the police powers in terms of arms activities (including issuing licenses for weapons), as well as licensing private guards.

You can read a list of general powers each, so we will dwell only on some details. One of the differences of the National Guard from the internal troops, which she came to shift is ability to attract National Guard troops to curb unauthorized mass events, even if they do not develop into mass riots . The law on internal troops (Article 18) was a direct ban to attract compounds and military units of operational appointment and special motorized compounds and military units to curb unauthorized meetings, rallies, demonstrations, processions and picketing of non-violent nature. For the National Guard there is no such ban.

It is interesting to compare the wording of laws in terms of the use of troops and police to save people. In the Law on the Police (Article 12), adoption in emergency situations of urgent measures to save citizens called the duty of the police. In Article 15 of the Law on the National Guard, urgent measures to save people are named only by the right of the National Guard. What does it mean? We want - save, do not want - do not save? Who will decide? In the law on internal troops, participation together with the internal affairs bodies in the adoption of urgent measures to save people was called among the tasks of the troops (Article 18).

Article 22 of the Law on the National Guard calls the use of combat and special equipment, including to save the lives of citizens and (or) their property, ensuring the safety of citizens or public safety with mass riots and emergency situations. At the same time, in Article 22, there is even no reservation, as in part 5 of article 21 about the use of weapons: " the soldier of the National Guard's troops has no right to apply weapons with a significant cluster of people if random persons may suffer as a result of its application." This means that combat techniques can be used to save citizens, even if random person may suffer.

The presence of described wording and internal contradictions makes it possible to conclude that in general the salvation of people (in conditions emergency situations and mass riots) is not some significant goal for the National Guard . This is indirectly confirmed by the list of cases of use of the technique (in Article 22): the salvation of people is indicated in the last place after the liberation of hostages, the release of the captured objects protected by the guard, the protection of the authorities of the state-owned, etc. It is clear that the rescue of people is the prerogative of the Ministry of Emergency Situations, but according to the Constitution of the Russian Federation The person is the highest value for everyone, it would be logical to arrange relevant priorities in the law on the National Guard in accordance with the Constitution.

Special powers of the National Guard

The special powers of the National Guard are listed in Article 8 of the Law, these are measures of coercion: detention; autopsy vehicle; entry (penetration) in residential and other premises, land plots and territories (water area); Cleaning (blocking) of areas of terrain (waters), residential and other premises, buildings and other objects; Formation and maintenance of data banks on citizens.

For each special authority there is a separate article with the rules of its application. Similar provisions are available in the law on the police, but there is no separate article on the autopsy of the vehicle.

Detention. The soldier of the National Guard has the right to detain citizens in certain cases. The list of these cases is less than for the police. The rules of detention for the police are painted in more detail than in the law on the National Guard. There are curious nuances. For example, in the law on the National Guard, it is said that "in each case of detention, the soldier of the National Guard's troops is obliged to clarify the detainee the foundation of the detention." For police rules, much more: he must introduce and clarify the citizen of his right.

Opening a vehicle . Unlike the detention before the opening, the employee of the National Guard is obliged to introduce themselves and present an identity, explain the cause and foundation of the opening and explain the rights of citizens. The law has a reservation - "except when it is not possible." It is logical to assume that if it comes to opening a vehicle (in addition to the will of the citizens who are there), then all preliminary reversals with rights will be "not possible." If citizens inside are absent or killed / wounded / unconscious, then it makes no sense to make a certificate of guardsmen.

You can open the car without the presence of the owner, but it will need to be informed about the opening during the day. The reasons for the opening that is in the law, by and large allow you to open and inspect any machine. For example, in Article 11 of the Law, this basis is indicated: " if there is reason to believe that in vehicle are without special permission objects or things withdrawn from civil turnover or limited commoditye ". Where should "oh relax to believe"What kind of foundations should be, the law does not say.

Penetration of premises and on the territory . The rules of penetration into premises for police and guardsmen are generally comparable. For the police there is a reservation of a special order of penetration into living spaces (It is also implied by the need for judicial authorization of penetration into the dwelling), and for the National Guard there is a general reservation that penetration is allowed in cases stipulated by law, a special order is not mentioned.

Coupler area . The rules of the cordon are practically identical to the police and the National Guard, except that the focus on the National Guard is specifically spelled out.

Formation and maintenance of banks on citizens . If the list of persons with respect to which the data banks are conducted by the police, there are more than 40 positions, the National Guard takes into account only two categories of data - about private guards and about weapon owners. The powers of the National Guard when providing special regimes (including regime who, Article 15) is generally identical to the powers of the police. For internal troops, the possibilities of participation in ensuring regime and other regimes were also prescribed, but the powers were dispersed throughout the law on internal troops.

The use of physical strength and specialized

Chapter 3 of the Law on the National Guard describes in detail when and how to use physical strength, special means, weapons, combat and special techniques. In the police law, there is a similar chapter 5, however, it is about the use of firearms, and not " weapons, Combat and Special Technology" Combat technique can also be used by the FSB troops. In terms of the use of physical strength and specialized rules for the police and for the National Guard are identical. The list of special vehicles differs in one point: the National Guard, in contrast to the police, can use shock-shock tools.

Cases of use of weapons by the National Guard and the police coincide. But here there are nuances: one of the use of weapons to National Guard is " protection of citizens, military personnel (employees) of the troops of the National Guard, officials government agencies and local governments ". In contrast to the police law, there is no reservation that protection is made "from encroachment, if this encroachment is associated with violence, life-threatening or health."

The lack of mass riots in the list of cases of weapons use should not be confused: there is such a base among cases for the use of military equipment. And according to part 2 of Article 21 of the Law on the National Guard, the military of the National Guard troops has the right to apply weapons in all cases where the law is allowed to use combat and special techniques.

At the same time, the law contains a double reservation that the employee of the National Guard has no right to apply weapons with a significant accumulation of people if random person may suffer as a result of its use. The second part of the reservation sounds like this: " except for the applications of weapons in order to prevent (curb) a terrorist act, the liberation of hostages, reflecting a group or armed attack on important state objects, special cargoes, constructions on communications guarded by the troops of the National Guard, and on its own objects of the National Guard troops" Similar rights and reservations are valid for FSB employees.

The list of cases of the use of combat and special technique as a whole comparable to the use of weapons. But there are several new items in it: the prevention of the operation of illegal armed formations; Suppression of the resistance of armed persons who refuse to fulfill the legal requirements of the military troops of the National Guard on the termination of unlawful actions; Salvation of the lives of citizens and (or) their property, ensuring the safety of citizens or public safety with mass riots and emergency situations.

Perhaps, here is one of the differences of the powers of National Guard from the police: during mass riots, you can use combat techniques . The legislation does not have a clear concept of mass riots. In this issue, it is necessary to focus on Article 212 of the Criminal Code of the Russian Federation, according to which the mass riots are punishable, if they are accompanied by violence, pogroms, arson, the destruction of property, the use of weapons, explosive devices, explosives, poisoning or other substances and items that are dangerous to others. , as well as the provision of armed resistance to the representative of power.

Another important difference of the powers of the National Guard is the abbreviated list of restrictions on the use of specialized. For example, the police are prohibited to use specialists in the suppression of illegal assemblies, rallies, demonstrations, processions and picketing of non-violent nature, which do not violate the public order, work of transport, communications and organizations. For the National Guard there is no such ban. The police are forbidden to apply a person with a stick with a special on the head, neck, a clavical area, belly, genitals, in the heart projection area.National Guard It is not prohibited . Special funds of the National Guard can be used to curb administrative offenses, and illegal rally is just such (Article 20.2 of the Administrative Code of the Russian Federation).

Managing National Guard

Article 6 of the Law on the National Guard states that the leadership of the National Guard forces is carried out by the President of the Russian Federation. Such a guide includes: defining the tasks of the National Guard, the approval of the structure and composition of the National Guard's troops, the approval of the staff of the National Guard, the appointment to the position of Commander-in-Chief of the National Guards and other powers. Similar powers were at the President of the Russian Federation in relation to internal troops, but there are differences.

In particular, the Commander-in-Chief of Internal Forces, the President of the Russian Federation appointed only on the submission of the Minister of Internal Affairs of the Russian Federation. Now this presentation is not required. It also means the possibility of changing the Glavaxe of the National Guard at any time at the request of the president.

The management of the National Guard differs from the police management. The police are included in the system of the Ministry of Internal Affairs, managing the Interior Minister and leaders of the territorial bodies of the Ministry of Internal Affairs, as well as heads of police units. The President of the Russian Federation determines the composition of the police, the procedure for creating, reorganizing and eliminating police units. Direct leadership Police President of the Russian Federation does not carry out.

The scheme of the management of the National Guard is comparable to the subordination of the FSB. The management of the FSB is also carried out by the President of the Russian Federation, he appoints the service director.The President establishes the number of employees of the FSB. The President of the Russian Federation may decide on the use of special administration units of the FSB bodies against the terrorists outside Russia and (or) their bases to eliminate the threat of security of Russia.

CONCLUSIONS:

1. The National Guard receives broader powers and capabilities than the police and internal troops. However, these wider opportunities lies in a number of details of the law, and not in the list of powers that can be considered in many ways.

2. Unlike the Police of the National Guard, it can use specialists in the suppression of illegal assemblies, rallies, demonstrations, processions and picketations of non-violent nature that do not violate the public order, the work of transport, means of communication and organizations. National Guard Unlike the police is not forbidden to beat a person " special stick " For any parts of the body.

3. Unlike internal troops, the National Guard can be used to curb unauthorized meetings, rallies, demonstrations, processions and picketing non-violent nature.

4. From the police and internal troops by National Guard distinguishes the direct leadership of the President of the Russian Federation. The President of the Russian Federation alone appoints and dismisses the commander-in-chief of the National Guard. Such a scheme of subordination relates to the National Guard with the FSB. Thus, the National Guard strengthens the Personal Power of the President of the Russian Federation.

5. Explanatory note The draft law on National Guard did not explain why it was necessary to create a new force structure, controlled by the President of the Russian Federation, why, for example, instead, it was impossible to fully reformat the internal troops, withdrawing them from under the Ministry of Internal Affairs. Probably, the National Guard should get some new fundamental installations and guidelines for action. One thing is clear: the National Guard "sharpened" on the protection of public order (apparently, in terms of countering mass unrest), the protection of special objects (their list is developing the Government of the Russian Federation), the fight against terrorism and extremism.

Photos from the official website of the National Guard of the Russian Federation / Qualifying tests for the right to carry the crap beret, the Smolensk region;special-ops.org; GovermentPolit.ru.

"Institutions of Physical Culture and Sports: Accounting and Taxation", 2011, N 2

Postal expenses in each budget institution. Institutions of physical culture and sports are no exception. Such expenses include different kinds costs associated with sending letters, parcels, postal transfers and other mailing; with the acquisition of postage stamps, labeled and unmarked envelopes, other postal blanks; with sending written correspondence with the help of francated machines; with the provision of subscription fees for using mailboxes, etc. This article provides the procedure for reflection of postal expenses in order to accounting In accordance with the new instructions on accounting, applicable budgetary institutions.

Expenses for the purchase of postage stamps, envelopes

and other postal blanks

In accordance with the instructions on the procedure budget classification The Russian Federation approved by the Order of the Ministry of Finance of Russia dated December 28, 2010 N 190n (hereinafter referred to government controlled (CUP). In the same article, the costs of acquiring envelopes and postal blanks should be reflected if there are state marks of postal payment (postage stamps and other signs that are applied to postal departments and confirming payment of postal services), in other words, the cost of acquiring labeled envelopes and other postal blanks.

If the signs of postal payment on envelopes and blanks are missing (unmarked envelopes, forms), then the costs of their acquisition should be reflected under Article 340 "Increase the value of material reserves" Kward.

When conducting accounting, budgetary institutions of physical culture and sports should be guided by the instructions for the application of a single account plan approved by the Order of the Ministry of Finance of Russia of 01.12.2010 N 157N (hereinafter - the manual N 157n), as well as:

Instructions for the application of a budget accounting plan approved by the Order of the Ministry of Finance of Russia from 06.12.2010 N 162n (hereinafter - the instruction n 162n), - in case transitional period With respect to the budget institution, it was not decided to grant subsidies in accordance with Art. 78.1 BK RF (that is, applied by budgetary institutions - budgetary beneficiaries);
Instructions for the application of an accounting account plan for budgetary institutions approved by the Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter referred to as the instruction N 174N), if since 2011, the budget institution is provided with subsidies in accordance with Art. 78.1 BC of the Russian Federation (that is, applied by budgetary institutions of a new type).

In accordance with Art. 169 Instructions N 157N for accounting purposes postage stamps, as well as labeled envelopes and forms relate to monetary documents and take into account the account 201 35,000 "Monetary Documents".

Operations related to the acquisition and issuance of brands, labeled envelopes and forms will be praised by the following accounting entries (clause 50 instructions N 162N, clause 86 instructions N 174N):

arrival of brands at the cashier's office:

Debit account 0 201 35 510 "Receipts monetary documents At the cashier of the institution "

Credit account 0 302 21 730 "Increase accounts payable on payment of communication services ";

the issuance of brands from the office of the employee of the office:

Account credit 0 201 35 610 "Disposal of monetary documents from the office of the institution";

recaped to the expenses of the institution The cost of used brands according to the employee advance report:

In accordance with Art. 118 Instructions N 157N, clause 21 instructions N 162N, paragraph 31 of the instructions N 174n for accounting purposes, unmarked envelopes belong to other material reserves and are taken into account on account 105 36,000 "Other material reserves - other movable property".

Operations related to the receipt and issuance of non-marked envelopes will affect the accounting records as follows (p. 23, 26 instructions N 162N, p. 34, 36 instructions N 174N):

admission of unmarked envelopes:

Debit account 0 105 36 340 "Increase the cost of other material reserves - other movable property institutions "

Account credit 0 302 34 730 "Increase payable debt to acquire material reserves";

write-off of spent unmarked envelopes:

Debit accounts 0 401 20 272 "Sensulation of material reserves" corresponding to accounts analytical accounting accounts 0 109 00 000 "Production costs finished products, performance, services "

Account Credit 0 105 36 440 "Reducing the cost of other material reserves - other movable property of the institution."

Expenses for sending correspondence using

franknown machine

In accordance with Art. 2 of the Federal Law of 17.07.1999 N 176-FZ "On Postal Communications" (hereinafter - the law N 176-ФЗ) Frankredal is called a machine for applying to the written correspondence of postal payment, confirming payment of postal service, the date of receipt of this correspondence And other information.

It is possible to establish a francated machine only if it is permitting it to use it issued by the relevant bodies of Rossvyaznadzor (Article 11 of the Law N 176-FZ). Such permits are issued in the manner prescribed by the Order of the Ministry of Communication of Russia from 29.09.2006 No. 127 "On Approval Administrative regulations Federal Service According to the oversight in the field of communication on the execution of the state function on issuing permits for the use of francated machines.

full name legal entity, his location (place of residence) and mailing address, Inn (for a branch additionally PPC), telephone, fax;
the name of the model (series) of the French machine;
place of installation of a francated machine;
possible date and time of verification.

The application includes documents justifying permission design: copy technical passport franknical machine; a notarized copy of the certificate of formulation of the owner of the Francoing Machine on accounting in tax authority; a copy of the contract with the organization of a federal postal service (branch of the organization) for the provision of postal services using a franknical machine; copies of the available certificates of conformity; Cleaning cliché frankings.

In case of violation of the procedure for using a franknical machine, the permission to use it can be canceled.

Written correspondence with imprints of the clichés of French cars is accepted in postal communication objects defined by the postal service operator.

For calculations using a francated (labeling) machine, the institution concludes a contract with the organizations of postal service. At the same time, the amount of the postal collection and the date of departure is set by the postal service employee on a set of labeling drum mechanism, the subsequent departure number is dialing automatically. It should be noted that with the help of francated machines, postage is taken into account by summing up costs or by subtracting postal expenses from the source amount set on the cash mechanism meter.

The costs of budgetary institutions related to sending written correspondence and use for these purposes of French machines are subject to reflecting on the articles and facilities of the CosS, depending on the economic content of the expenditures carried out in the subject of relevant contracts:

the cost of payment for postal shipment services should be attributed to the settlement of 221 "Communication Services"
expenses for the payment of services for the manufacture and installation of stamps for a francated machine - on the stand of 226 "Other works, services" of CUP;
expenses for payment for information on the input of advance payments in the register (counter) of the French car - on the stand of 226 "Other works, services" of CUP;
the expenses for the maintenance of a French machine, which ensures its performance (repair, preventive work, etc.), - on the stand of 225 "works, services for the content of property" Kward.

In accounting, the expenses of budgetary institutions associated with sending written correspondence and the use of francated machines for these purposes are reflected in debet appropriate accounts for analytical accounting accounts 0 401 20 000 "Cost of the current fiscal year", 0 109 00 000 "costs for the manufacture of finished products, execution of works, services" and loan Relevant accounts for analytical accounting accounts 0 302 20,000 "Calculations for work and services".

Postal expenses carried out by accountable persons

Postal persons can be carried out and accountable persons at the expense of the funds issued to them for these purposes (for example, to send a registered letter, parcels, parcels, postal translations). As a rule, confirming the costs of expenses in this case are:

cash checks confirming payment of postal expenses;
the receipt in which the view and category of the mail is sent (postal transfer), the name of the addressee (legal entity name), the name of the postal position of the destination, the postal number (postal translation);
inventory Invention, which provides a list of documents invested in the sent letter (parcel).

According to the guidelines for sending shipments (including postal packaging costs) should be reflected in the setting of 221 CUP communication services.

Issuance of amounts to pay for postal expenses, the accrual of such expenses based on the accountable reports submitted by the accountable person in accounting will be affected by the following accounting woes (clause 49 instructions N 162n, p. 84, 85 instructions N 174N):

cash issued to the report on postal expenses:

Debit account 0 208 21 560 "Increase accounts receivable Accounting persons on payment of communication services "

Credit account 0 201 34 610 "Disposal of funds from the office of the institution";

the postal expenses are reflected on the basis of an advance payment submitted by the accountable person:

Debit accounts 0 401 20 221 "Communication services" corresponding to accounts for analytical accounting account 0 109 00 000 "costs for the manufacture of finished products, performance of works, services"

Account credit 0 208 21 660 "Reducing receivables of accountable persons on payment of communication services";

the uneven accountable amount returned to the cashier:

Debit account 0 201 34 510 "Receipt of funds from the office institution"

Account Credit 0 208 21 660 "Reducing receivables of accountable persons on payment of communication services".

Subscription fee for use

postal subscriber boxes

The following types of subscriber boxes and cabinets distinguish:

mail subscription box - a special locking box designed to receive postage destinations;
subscriber postal cabinet - a special cabinet with locking cells installed in residential buildings, as well as on the delivery sites, designed to receive postal destinations;
subscription postal cabinet - a special cabinet with locking cells in the post-mail objects, which are subject to recipients for a certain period for receiving mail;
mailing cabinet of the reference point is a special locking cabinet designed to temporarily storing mailing on delivery sites or to receive email destinations.

The organization of postal communication can establish a fee for using the subscriber box. The size and conditions for the provision of subscription fees are established in the contract concluded between the postal organization and the user - the user of this box.

According to the instructions, the costs of payment of the subscription fee are reflected in the setting of 221 "communication services". In accounting, the accrual of these expenses will be reflected in this way:

Credit account 0 302 21 730 "Increase payable debt on payment of communication services".

L.Lartseva

Expert journal

"Institutions of physical culture and sports:

accounting and taxation "

Accounting for stamps and labeled envelopes is conducted on account 0 201 35,000 "Monetary documents". This rule was established by paragraphs 169-172 instructions for applying a single account plan approved by the Order of the Ministry of Finance of Russia of December 1, 2010 No. 157n, as well as paragraph 50 of the Instructions for the application of the plan for budget accounting accounts, approved by the Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162N (hereinafter referred to as instruction No. 162n).

In accordance with the instructions on the application of the budget classification of the Russian Federation approved by the order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n, the costs of acquiring postal stamps, labeled envelopes and forms refer to Code 221 "Communication Services" of KuSU. Note that it can also reflect and further expenses for sending mail, including the cost of their packaging, as well as for paying marked mail notifications.

Acquisition and use

Stamps and postage marked envelopes are issued to an employee responsible for sending postal correspondence.

Wirings are executed using account 0 208 21,000 "Calculations with accountable persons on payment of communication services". When issuing a report, the operation is the formation of debt on account 0 208 21 560 "Increase the receivables of accountable persons on payment of communication services".

At the same time, the reflection in accounting for a decrease in this debt is carried out depending on what purpose brands and labeled envelopes are used. In this case, accounting for stamps and envelopes is as follows:

Contents of operation	Debit	Credit
Marks and postage marked envelopes	0 201 35 510 "Receipts of monetary documents in the Cassum of the Institution"	0 302 21 730 "Increasing payables for payment of communication services"
Stamps and envelopes issued under the report to the person responsible for sending postal correspondence	0 208 21 560 "Increasing receivables of accountable persons on payment of communication services"	0 201 35 610
Correspondence sent: - on the main activity of the state institution; - on activities related to the manufacture of finished products, performance of works, services	0 401 20 221 "Communication services"; 0 109 00 000 "Costs for the manufacture of finished products, execution of works, services" (with mail)	0 208 21 660 "Reducing receivables of accountable persons on payment of communication services

After the brands and marked envelopes are used, an accountable person is drawn up an advance report. The registry of the sent correspondence should be attached to it, the form of which is advisable to determine in accounting policies institutions.

Gratuitous operations

The reflection in taking into account the receipts and transfer of stamps and postage marked envelopes is free of charge depends on the source of the receipt and direction of disposal. We give examples accounting records:

Contents of operation	Debit	Credit
Reflected free arrival of brands and envelopes from the institution, the stipulated main manager (manager) of budget funds	0 201 35 510	0 304 04 221
Reflected in accounting for free arrival of brands and envelopes from the establishment, subordinated to another main manager (managers) of budgetary funds of one budget	0 201 35 510 "The receipt of monetary documents in the Cassum of the institution"	0 401 10 180 "Other income"
Reflected free arrival of brands and envelopes from the establishment of another budget	0 201 35 510 "The receipt of monetary documents in the Cassum of the institution"	0 401 10 151 "Revenues from income from other budgets budget system Russian Federation"
Reflects a gratuitous transfer of stamps and envelopes to the institution, the subordinate to the same main manager (manager) of budget funds	0 304 04 221 "Intraward settlements for communication services"	0 201 35 610 "The disposal of monetary documents from the office of the institution"
Reflects gratuitous transmission of brands and envelopes to the institution, subordinated to another main manager (manager) of budgetary funds of one budget	0 401 20 241 "Costs for gratuitous transfer of state and municipal organizations»	0 201 35 610 "The disposal of monetary documents from the office of the institution"
Reflects a gratuitous transfer of stamps and envelopes to organizations that are not related to state and municipal	0 401 20 242 "Expenses for gratuitous transfer to organizations, with the exception of state and municipal organizations"; 0 401 20 251 "Expenses for transfer to other budget budgets of the Russian Federation"	0 201 35 610 "The disposal of monetary documents from the office of the institution"

Wiring shows that the basis for classifying the directions of gratuitous grades is a certain characteristic of their recipient.

Documenting

While conventional envelopes are taken to account in the composition of material reserves, labeled envelopes together with stamps are stored at the office of the institution. Their reception and issuance are made to arrival (f. 0310001) and consumable (f. 0310002) cash orders with the mark "stock", which are registered in the "Prikhodnikov" and "consumables" journal separately from operations on operations with cash.

The movement of stamps and marked envelopes is reflected in separate sheets of the cash book of the institution with an empty of them records "stock". Accounting is carried out in a journal for other operations on the basis of documents attached to the cashier reports. Analytics by type of these values \u200b\u200bis conducted in the accounting card and settlement card.

№ 7/2009

Simonenko E. V.,
Head of the Department of Accounting and Expenditure
GU Management of the FIU in the Ordzhonikidze district of Yekaterinburg

As practice shows, the accounting of marked envelopes causes a lot of issues. Unfortunately, the new rules of budget accounting of clarifications did not contribute about this. But, relying on the provisions of regulatory acts, you can find the right decision. Our material will help in this.

Envelopes - Monetary Documents?

Based on the analysis of the rules of paragraph 107 instructions for budget account, which was approved by the Order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, marked envelopes should be taken into account as part of cash documents (although right in the specified regulatory act Only brands are named). Consequently, the envelopes with brands glitched on them should be only at the office of the institution.

Faculties cash operations

Any movement of labeled envelopes is reflected in the office of the institution (f. 0504514). The basis for entering records is the cash orders: the receipt (f. 0310001) are used when envelopes arrive at the cashier and consumables (f. 0310002) - when issuing them from the cash register. On the cash holders put the mark "stock" and register them in the registration journal of receipt and consumables cash documents (f. 0310003) Separately from operations with other money.

Acquired labeled envelopes takes a cashier to the report (including on the basis of the invoice obtained from communication institutions).

Accounting for operations with monetary documents is conducted on individual sheets of the cash book (separately from cash transactions). However, a single end-to-end and sequential numbering of sheets is preserved.

We note that in accordance with the letter of the Central Bank of the Russian Federation of August 28, 2007 No. 29-1-1-10 / 3669 requires a daily elimination of the cashier's cashier in the cash book, cash balance in the cashier and submission to the accounting department of the cashier's report. Nothing is said about cash documents in the bank of Russia. Therefore, it can be assumed that in the absence of the flow of monetary documents, the residue on them to bring the cashier's office every day is optional.

Control over the proper maintenance of the cash book is assigned to the chief accountant of the institution.

Remember the nuances of the transition period

It should be noted that the procedure for accounting for monetary documents currently differs significantly from the one that was applied to the entry into force of Instructions No. 148n. In particular, now it is envisaged that accounting documents are carried out in conjunction with other cash and currency in a single cash book of the institution (clause 3 of Annex No. 2 of Instructions No. 148N).

Please note: Instruction No. 148n entered into force on March 17, 2009, but its action applies to operations reflected in budget accounting, from January 1, 2009.
therefore Methodical instructions According to the transition to the new provisions of the instruction on budget accounting (directed by the letter of the Ministry of Finance of Russia dated April 10, 2009 No. 02-06-07 / 1505) the following rules are established.

First, unacceptably renewal and correction of the already formed since the beginning of the year primary documents. Secondly, when conducting a single cash book, its sheets, formed before the application of the provisions of the instruction No. 148n, do not reissue.

In other words, filled from January of the current year, the sheets of the "stock" cash book, signed, presented and numbered, should be stored in parallel with the main single cash book. And individual sheets of a single cash book, reflecting the flow of monetary documents, form with the mark-stamp "stock" since the transition of a facility to new rules of accounting (for example, from June 1 of this year).

Storage of cash documents ...

... In a budgetary institution, the cashier organizes. Marked envelopes contain in places (premises, safes) that meet the requirements of their safety. The cashier as a responsible person provides proper records of their receipt and issuing.

Issuance of cash documents

The cashier transmits labeled envelopes to use materially responsible persons on which the responsibilities for the design, issuance and use of envelopes under the report are assigned.

The list of named workers is determined by the head of the institution.

In addition to cash documents, there is an invoice or register operations in the issuance log under the report of monetary documents. It should reflect the following data:

Date of issuance of cash documents;

Surname, first name, patronymic of the person they are issued;

The number of issued labeled envelopes;

The cost of issued monetary documents;

Signature in obtaining.

Grounds for writing off envelopes

Marked envelopes are usually issued for a period of no more than a month (a particular period is established in the institution's accounting policy) on the basis of an office note formed in the name of the head of the institution. The note indicates the required number of marked envelopes, as well as information on debt on marked envelopes issued earlier.

After expiration established period The accountable person fills the advance report (F. 0504049), which describes the data on the marked envelopes issued in quantitative and value terms.

The costs of monetary documents recognizes only after the documentary confirmation of their sending by mail. To testify to this, a completed register of sent labeled envelopes, signed by an accountable person. The form of the document was not regulated normally, so the institution should develop it independently and fix this fact in accounting policies.

For example, the registry may look like this:

REGISTRY

marked envelopes

july

9 g.

Sender address: 578 023, Ivanovsk, ul. Nagornaya, d. 56

Address of the recipient

Name / FIO of the recipient

Note

price, rub.

578 025, Ivanovsk, ul. Lenina, d. 112

Mi FTS of Russia No. 5 for Leninsky district

shipment report

578 027, Ivanovsk, ul. B. Khmelnitsky, D.56, k. 2

LLC "Chatsovary"

shipping Act Record Calculations

Amounted to:

accountant

Alvoodova

Sinvodova OD

(position)

(painting)

(deciphering painting)

Checked:

gL accountant

Petrov

Petrova M.I.

(position)

(painting)

(deciphering painting)

« 31 » july 2009 g.

The registry is applied to the advance report drawn up by the employee, and surrenders to the accounting department.
Accountable person Can spoil the form of a marked envelope. Consignments to write off the damaged blanks of cash documents are not yet. Therefore, we recommend writing them off using an act on the write-off of strict reporting forms (f. 0504816) or to independently develop a similar form by consolidating it in the institution accounting policy. The labeled envelopes written off in this way are destroyed (combustion, crushing on the part using, for example, shredder).

Analytical account