Your question from 01/13/2018"Why, when closing the accounts of production 109.60 and 109.80 at 401.10. (According to KFO and IFO.) Wousing 401.10 became red (autonomous institution). Wavy for 402.30 and 402.20 is not at all. What was not doing this.? Maybe 109 it was necessary to close on 401.20. "

The cost of services (works, products) is formed on account 109.00 "Production costs finished products, performance work, services. "

At the end of the reporting period, overhead and general running costs Distribute to account 109.60 - to the cost of specific services (works, products).

Moreover, the composition of general expenses is previously analyzing. Thus, those expenses that belong to the cost must be distributed to the corresponding type of service (works, products) and reflect on account 109.60.

And unattophared to be sprinkled on the financial result. This is said in paragraph 135 of the instructions for the unified plan of accounts No. 157n.

IN new edition paragraphs 66, 67 instructions No. 183N found that the generality should be attributed to debit account 401.10 - on income.

However, at paragraph 135 of the instructions 157n did not contribute.

It says that unallocated costs are written off in debit account 401.20 - on expenses.

If the cost of the services provided on the account 109.60 is chosen on the financial result, reflected in the account 0/401.10.130, the cost of services (works, products) will reduce the income received.

When drawing up a report f. 0503721 For strings 160-269 additionally reflect the revenue decreased (according to the debit turnover of the account 0.401.10.100 "Revenues economic Subject»Costs (in the context of CUP codes) in correspondence on the corresponding account accounts 0.109.60.000" The cost of finished products, works, services "(paragraph 53 of the instructions approved by the Order of the Ministry of Finance of Russia of March 25, 2011 No. 33N).

Justification

How to take into account the cost of manufacturing products (performance, service provision)

Costs for the manufacture of products, performance of work, provision of services include in the cost. Recommendations, read how to classify costs and group them in accounting, what expenses are not included in the cost and how to distribute the costs between services and works.

The procedure for the formation of cost

The procedure for the formation of the cost of the work carried out by the institution (provided services provided, products) is established in paragraphs 134-140 instructions for the unified plan of accounts No. 157n. But these norms are outlined only general ruleswhich do not take into account the specifics of the activities of the institution, industry affiliation, the range of products used, etc. Therefore, the detailed procedure for the formation of the cost the institution should be developed independently.

To establish how to form a cost, you can take advantage of legislation in other areas. For example, Tax Code RF, instructions for commercial organizations. Also use regulations Hasional organizations. In particular, approved by them rules for determining the regulatory costs for the provision of public services.

The established procedure for the formation of the cost is consolidated in accounting policies for accounting purposes (clause 6 instructions for the Unified Account Plan No. 157N).

What to fix in accounting policies

So what should be fixed?

First, the method of calculation. Choose the method of the institution can itself, or it will determine the founder. Including it is necessary to register and the object of calculation (activity, specific service, work, products, order, etc.).

What method to establish, the instruction No. 157n does not specify. Commercial organizations Usually used by the valet, poprocessing, the seed methods. By the way, browse method It is convenient to use when performing research work. But when producing finished products it is more correct to use the regulatory method. Such a conclusion can be made from the provisions of paragraph 122 instructions for a single account plan No. 157n. It has established that the finished products are taken to account on the planned (regulatory planning) cost, and at the end of the month the actual cost is determined.

Budget and autonomous institutions must form costs, i.e. apply an account 109.00 as in paid activitiesand when implementing the State Region (and medical institutions - And within the framework of the OMS) - that is, when providing free works and services.

When forming the cost of services provided (works, products), use such an algorithm.

First, collect expenses on analytical account accounts 109.00, namely:

 Direct costs that directly relate to a certain type of services, works or products are immediately reflected in account 109.60 "Cost of finished products, works, services";

 overhead costs - on account 109.70 "Overhead costs of the production of finished products, works, services";

 General expenses - on account 109.80 "General expenses";

 Cost of circulation - on account 109.90 "Cost costs".

Do not forget that some expenses do not need to include in the actual cost of services (works, products) and reflect on account 109.00. They need to immediately write off the financial result (score 401.20).

At the end of the reporting period, overhead and generality expenses distribute on account 109.60 - at the cost of specific services (works, products). Moreover, the composition of general expenses is previously analyzing. Thus, those expenses that belong to the cost must be distributed to the corresponding type of service (works, products) and reflect on account 109.60. And unattophared to be sprinkled on the financial result. This is said in paragraph 135 of the instructions for the unified plan of accounts No. 157n.

However, in the new edition of paragraph 66 of the Instruction No. 174n, it was established that the general factors should be attributed to debit account 401. 10 - on income. But at paragraph 153, the edit was not made. It says that unallocated costs are written off in debit account 401. 20 - on expenses. In addition, in paragraph 135 of Instructions No. 157n, it also found that non-retorted general expenditures relate to an increase in the cost of the current fiscal year.

Therefore, it is more correct to write off the general costs, consolidate in accounting policies (401.10 or 401.20).

The costs of circulation at the end of the reporting period are spining on the financial result (clause 140 instructions for a single account plan No. 157n). The cost of work (services, products) on account 109.60 Such expenses do not form.

From account 109.60 Cost Check off:

 in terms of services and work - to reduce income on account 401.10;

 In terms of manufactured products - to increase its value to account 105.37.

For details, see Materials for Kazan, Budget and Autonomous Institutions.

Expenses not taken into account in cost

Situation: What expenses do not need to be included in the cost of services (works, products) institutions

A specific list of expenses that cannot be considered in the formation of cost is not approved. But the analysis of accounting instructions allows us to conclude that such expenses include:

 Expenditures on social Security (Art. KuSU 262, 263);

 Other expenses (art. Kward 290);

 Costs for taxes and property not used to fulfill the state market. This is usually:
- utilities in a certain amount;
- Taxes, as property objects, is immovable and especially valuable movable property: land tax and property tax.

Also, in accounting policies, other types of expenses can be established that do not form the cost.

These costs are immediately (when accrued), write off on the cost of the current fiscal year, that is, at the expense of 4.401.20.000. At the expense of 0.109.00.000 you do not need them.

For budget and autonomous institutions, this conclusion is confirmed by the provisions of clause 153 of Instructions No. 174N and paragraph 181 of Instructions No. 183N.

Separately, it is worth saying about the costs of budget and autonomous institutions produced at the expense of subsidies to other purposes, donations and grants (according to KFO 5). Such expenses cost the cost of services (works, products) never form and immediately refer to the financial result (account 5.401.20.000). This is said in paragraph 153 of Instructions No. 174n, paragraph 181 of Instructions No. 183N.

In the accounting of autonomous institutions:

Expenditures that form the cost of services (works, products), reflect the following accounting records:

№	Contents of operation	Debit bills	Credit account
1.	Accrued salary to employees of the institution involved in the provision of services (production, product manufacturing)	0.109.ХХ.211	0.302.11.000
2.	Passed NDFL from employee salary	0.302.11.000	0.303.01.000
3.	Mandatory insurance premiums are accrued:
	- on the social insurance;	0.109.ХХ.213	0.303.02.000
	- on the health insurance;		0.303.07.000
	- on the pension insurance;		0.303.10.000
	- for insurance against accidents and tradeboles		0.303.06.000
4.	The material reserves used in the provision of services (production work, product manufacturing)	0.109.ХХ.272.	0.105.xx.000
5.	Reflected property costs	0.109.xx.225	0.302.25.000
6.	Reflects utility costs that are not attributed to the regulatory costs of property content	0.109.80.223	0.302.23.000
7.	Reflects the costs of communication services	0.109.80.221	0.302.21.000
8.	Reflected expenses for transport services	0.109.80.222	0.302.22.000
9.	Reflects the costs of other services	0.109.ХХ.226.	0.302.26.000
10.	He was written off from the accounting of movable property worth up to 10,000 rubles. When commissioning, which is used in the provision of services (production, product manufacturing)	0.109.ХХ.271	0.101.Hh.000
11.	Accrued depreciation on fixed assets, which are used in the provision of services (production, product manufacturing)	0.109.ХХ.271	0.104.Hhh.000
Xx - analytical code of the group and the type of synthetic account of the accounting object.

At the end of the reporting month, invoice and general expenses distribute on types of services (works, products) on the basis of accounting certificate (f. 0504833). Be sure to attach to it the calculation of the distribution. Unassigned generality expenses entirely spish on the financial result.

The cost of services rendered on the account 109.60 the cost of the financial result, reflected in the account of 0.401.10.130. Operation Learn accounting certificate (f. 0504833).

Such an order is established by paragraphs 134, 135, 138 instructions for the Unified Plan of accounts No. 157n.

In accounting, make wiring:

№	Contents of operation	Debit invoices	Credit account
1.	Overhead costs are distributed to the cost of services (works, products) on the basis of accounting certificate (f. 0504833) with an application for calculating their distribution	0.109.60.200 4	0.109.70.200 4
2.	General expenses are distributed to the cost of services (works, products) on the basis of accounting certificate (f. 0504833) with an application for calculating their distribution	0.109.60.200 4	0.109.80.200 4
3.	Unassigned generality expenses are related to a decrease in the financial result of the institution on the basis of accounting certificate (f. 0504833)	0.401.00.000 5	0.109.80.200 4
4.	Assigning the cost of services rendered (works) to reduce the financial result of the institution on the basis of accounting certificate (f. 0504833).	0.401.10.130	0.109.60.200 4
4 in the context of the Kward. 5 There are contradictions to which account to write off non-distributed general expenses (401.10 or 401.20). Therefore, fasten it in accounting policies.

It is said in paragraphs 26, 37, 64, 66, 67, 181 instructions No. 183n.

Read more about accounting for costs forming the cost of services (works, products).

 How to reflect in accounting and in taxation. Provision:
- educational services within the framework of the State Region;
- paid educational services.

 To reflect in accounting and in taxation, the provision of medical and preventive care (medical services):
- on OMS;
- on DMS;
- under contract.

 accounting costs for performances and other events.

How the financial result is formed in budget organization ? This question will be interested in the first place of those accountants and managers who work in organizations or institutions established by the Russian Federation, the constituent entities of the Russian Federation or the municipalities of the Russian Federation. About this - in the article.

Criteria classifying an enterprise to a budget organization

In addition to the fact that the budgetary organization is essentially established by the state, there are still a number of mandatory features for the final classification:

the organization was created to perform certain tasks (and these tasks are established by the founder - the state structure);
the state founder on a regular basis makes funding for the organization to fulfill its tasks - the State Protection (funding is allocated from the budget - from here and the name "state employees");
by virtue of the criteria outlined above, the organization is recognized as a non-commercial (using the rules and norms concerning NGOs);
like other NGOs, the organization can carry out operations that bring revenue and entry expenses in addition to budget financing.

With just budget organizations (institutions) should not be mixed:

autonomous institutions;
casual institutions

The main differences in the law of 01/12/1996 No. 7-FZ are presented in the table:

Criterion	Autonomous institution	State-financed organization	State institution
Financial support	In the form of subsidies in accordance with the state law and the content of the property	Subsidies: To fulfill the state office; For other purposes. Budget Tools: To fulfill public commitments to individuals; To implement mandatory events	By budget estimates
Receiving activity		Revenues come to the Organization	Revenues are credited to the budget
Opening accounts	Accounts B. credit organizations		Only in the federal treasury
Account plan	"Normal" account plan and instruction, appliance. Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n	Chart of accounts for budget institutions and instructions for it, approved. Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 № 174	Chart of accounts for government agencies and instructions for it, approved. Order of the Ministry of Finance of the Russian Federation of 06.12.2010 No. 162n
Reporting	Budgetary institutions must publish their reporting (for example, through the site on the Internet)

Regulatory regulation of accounting in budget organizations

As can be seen from the above comparative analysisAccording to the degree of binding to the state regulation, budgetary organizations under consideration are in the middle between the stateless and autonomous. Therefore, when taking into account the accounting is forced to rely on the norms for private companies, and on the norms for those who receive budget financing.

When building a accounting model and creating accounting policies, budgetary organizations are based on the following NPA:

law of 06.12.2011 No. 402-FZ "On Accounting";
account plan by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174;
account plan by order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n in terms of reflection of revolutions related to state finance;
order of the Ministry of Finance of the Russian Federation of 03/30/2015 No. 52n "On Primary Documents of State Enterprises";
order of the Ministry of Finance of the Russian Federation of 01.07.2013 No. 65n "On budget classification»;
the provisions of the budget code of the Russian Federation.

In addition, it should be said that budget organizations within the group itself are divided into several categories:

admission administrators in the budget (for example, tax authorities or extrabudgetary funds) - while other activities of such institutions is strictly limited;
institutions that are only on budget financing (not engaged in any other revenue activities due to certain reasons);
institutions with extended capabilities are in government and at the same time receiving other revenues within the framework of statutory activities (budget organizations of education, culture, health care, etc.).

Formation of financial results from state employees - General rules

The following principles are applied to the income and expenditure of state employees under consideration:

For income for accounting purposes include all revenues to the organization, namely:
- receipts of budget subsidies;
- receipts of budget grants and similar target enumerations;

IMPORTANT! Receipts from subsidies and grants are then excluded in tax registers for the purpose of calculating income tax (paragraph 1 of Art. 251 of the Tax Code of the Russian Federation).

revenues (arrivals) from the sale of goods, works, services to third parties;
revenues from the sale of goods, works, services to state structures (for example, within the framework of the implementation of the State Contract);
other revenues that are classified as income within commercial activity (for example, the received fines and penalties, the results of the reassessment of assets, etc.).

The costs of budgetary institutions can occur only on strictly fixed areas (Art. 70 of the RF BC), laid down in the approved estimate. As a rule, this is:
- salary of workers I. mandatory contributions From her to the funds;
- travel expenses, if required, representative;
- compensation to employees and sometimes the population (established by the state);
- calculations for goods, work, services necessary to ensure activities (implementing the state market). At the same time, the state contract for such services can be concluded according to a standard competitive procedure, and may not be concluded (and then the budgetary organization is simply as a party under the contract).

IMPORTANT! The procurement of state employees without the conclusion of the state contract is established by the established limits. For 2016-2017, the limitation is 2000 minimum ones (procurement from above should go through the tender (competition) and the conclusion of the state contract with the supplier who offered the best conditions).

Thus, as it can be seen, the formation of the financial institution of the budget organization is under the planned procedure in advance, in accordance with the organization approved by the founder of the organization's estimates.

The result of the activities of the budget organization, which is the subject of consideration in this article, is determined using the accounts of section 4 " Financial results»Account plan by order No. 174n.

0 401 10,000 "Revenues of the current fiscal year";
0 401 20,000 "Cost of the current fiscal year";
0 401 30,000 "Financial result of past reporting periods";
0 401 40,000 "Incomes of future periods";
0 401 50,000 "Expenses of future periods".

On account 0 401 10,000 "Current Fiscal Year's revenues" are taken into account the income receipts that can be recognized during the year, if 2 conditions are performed at the same time:

the date of receipt of income (or the date of transition of property law is determined);
the amount of income can be assessed.

Income on account 0 401 10 000 are grouped by subaccounts depending on the types of revenues (consistent with the estimated income of the organization):

0 401 10 120 "Promotions from the property" - by income derived by the organization from her state property, not related to the transition of ownership. A characteristic example is the rental of premises.

NOTE! The budgetary organization can make transactions with state property only with the implementation of strict conditions, in particular, it is necessary to obtain the consent of the owner ( state Structure). But if the transaction is still concluded - revenues belong to own income Organizations and remain at its disposal.

Rules of formation accounting records According to plan for state employees, standard. That is, income is reflected in the credit account account account.

Example of wiring:

Dt 0 205 21 560 (increase accounts receivable By income from property) CT 0 401 10 120.

0 401 10 130 "Revenues from the provision paid services"- Most of the institutions under consideration are provided by services. Services rendered for a fee over the state market for admissible for this state employee activities are taken into account on this account.
0 401 10 140 "Revenues from the amount of forced withdrawal" - under forcibly withmable amounts, implies penalties with performers in violation of the terms of contracts with the institution. According to the explanations of the Ministry of Finance of the Russian Federation, these receipts also refer to their own income remaining at the disposal of the state employee (letter dated November 24, 2014 No. 02-06-10 / 59651).
0 401 10 170 "Incomes on Asset operations" are used to account for revenues from property (assets) that did not fall on account 0 401 10 120 - from the sale of property (with the permission of the owner), from the recovery of targeted MPZ, from dismantling of property etc.
0 401 10 171 "Incomes from the reassessment of assets" - the account records all the results of the revaluation produced, including exchange rate differences and funds in the involyuts.
0 401 10 180 "Other revenues" - a budget organization has a sufficiently extensive list. In particular, this includes (p. 150 instructions):

subsidies to fulfill the state office;
other target subsidies;
budget investments;
grants and similar arrivals.

Include 0 401 20,000 "Current Fiscal Year Expenditures" recorded costs (according to estimate). The account also has grouping accounts with different encoding:

0 401 20 210 "Expenses for pay for labor and payments for payments for labor payments" - applies with further grouping on the Kward (last 3 digits):

211 - expenses on the usual salary;
212 - other payments and compensation;
213 - accrual in funds for salary and other payments;

0 401 20 220 "Expenses for the payment of works, services" - broken down by type of work and services for the Kward.
0 401 20 270 "Expenses for operations with assets" - here reflect damping, one-time write-off of the cost of objects transmitted to the production (by accounting policies), losses from natural loss of MPZ on legislatively established standards.
0 401 202 90 "Other expenses" - the account is grouped by other expenses permissible within the estimates, but not related to groups listed above (for example, interest for the use of debt).

When the reporting year is completed, it is necessary to close income accounting accounts and expenses for this year. For these actions, the account is intended 0 401 30,000 "Financial Result of the past reporting periods". The resulting balance on income and disposal accounts is closed (written off) to the calculation account of the financial result. The final balance of at 0 401 30,000 after all closures for the current year and will give an idea of \u200b\u200bwhat the original organization at the reporting date.

IMPORTANT! The full procedure for closing the year of the budget organization with type wiring at 0 401 30 000 is presented in the instructions for order No. 157n. In addition to the above accounts, depending on the type of budgetary organization, closing wiring can be complemented by the write-off of the final balance on the invoices of the internal settlements, calculations with the financial authority, etc. In addition, in the activities of budgetary organizations, there is also such a concept as income and expenses Related to future periods that need to be taken into account in the formation of the financial result. Also, we should not forget that operations in a part that are not related to the settlements under states are subject to taxation, which also affects the final result - net profit or loss of the budget organization.

RESULTS

Finview in the budgetary organization is formed by general rules Accounting, but using a specific account plan and specific requirements formulated specifically for state employees. The base for the correct formation of income and expenses is the approved estimate of the institution-state employee. The final financial result for the reporting period is formed by closing the accounting accounts of income and expenses on a specially designed account for this budget Plan accounts.

More about the affected aspects of budget accounting:

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;

# Recommend #

Stages of closing the year

Conducting inventory. Prior to closure of the current fiscal year accounts, the accountant needs to hold a number of important events. First of all, it is an inventory with making data on surplus and shortcomings of the property and verification of the correctness of the reflection of all calculations for taxes and fees, as well as calculations with debtors and creditors. Inventory results will ensure the accuracy of annual accounting reports.

Determination of income and expenses. During the year, budget and autonomous institutions are information on the cost of manufacturing finished products, the performance of work is collected on the score with the same name 010900000. These expenses are recorded on entrepreneurial activities (CFO 2) and for activities at the expense of the State Region (CFO 4). Casual institutions use this score only on paid activities1. Expenses incurred by net profit on business activities ( material aid, Gifts' costs) are directly attributed to the financial result - the account 2.401.20.000.

In taking into account budget (autonomous) institutions, the specified account (in the context of the CUP) as part of the implementation of the state (municipal) tasks should be closed on the cost of the current fiscal year (the debit of account 4 401 20 200), and paid services - to reduce income (debate of the account 2 401 10 130). This should be done monthly (clause 66 instructions No. 174n, paragraph 66 of Instructions No. 183n).

In paragraph 66 of Instructions No. 174n, paragraph 66 of Instructions No. 183n it is planned to make changes. If the project is approved, operations to attribute the actual cost provided by the institution of services (work performed) in the framework of the execution of the state (municipal) task will look as follows: Debit 4 401 10 180 Credit 4 109 60 0002.

Revenues of institutions of all types throughout the year are collected on the score of 0 401 10 100 "current fiscal year income".

Determining the financial result. To determine the financial result, it is necessary to close the amount of accrued income and recognized expensesReflected on the appropriate accounts of the financial result of the current fiscal year: 0 401 10 100 "Revenues of the current fiscal year" and 0 401 20 200 "Cost of the current fiscal year". These accounts will correspond with the score of 0 401 30,000 "Financial Result of the past reporting periods"3. Closing operations must be formulated in the context of each analytics4.

Primary documents for reflecting account closure operations is accounting information (f. 0504833) 5, on the basis of which records in the journal on other operations (F. 0504071) 6 are manufactured.

Depending on the type of institution, the procedure for the formation of concluding operations may differ.

In general, the final operations will be praised as follows:

The difference will only be as follows: Casual institutions determine the financial result in the context of the types of types of financial support (KFOs), CBC and CUP, budgetary institutions - in the context of the CFO and the Kward, autonomous institutions - in the context of the KFO and analytical codes of income, disposal of accounting objects in the structure , approved by the plan of financial and economic activities.

It should be noted that in the account of 0 401 30,000 "Financial Result of past reporting periods", in addition to the final operations, other operations are also reflected at the end of the current financial year.

	DEBIT	CREDIT
Calculations with other creditors. The score can be used when borrowing funds for another source
Casual institutions closure calculations on intra-industrial calculations *. Budget and autonomous institutions close calculations between the headquarters and separate divisions

*Note!
Recipients of budget funds in the presence of unused funds at the end of the year must list these funds to the main manager (manager) 9.

Casual institutions have their own characteristics. In addition to the above operations, in account cassenny institution At the end of each fiscal year, the closure is subject to indicators formed on the following accounts of the current fiscal year:

0 210 02 000 "Calculations with the financial body for income into the budget";
0 304 05,000 "Calculations for payments from the budget with the financial authority."

These accounts will also correspond with the score of 401.3010.

Reflection in reporting. The result of the operations described above will be the formation of certificates to conclusted accounts. budget accounting reporting fiscal year f. 0503110 - for government institutions11 and f. 0503710 - for budget and autonomous institutions12.

Casual institutions in the certificate (f. 0503110) reflect the revolutions on budget accounting accounts to be closed upon completion of the reporting fiscal year, on the foundations on the relevant accounts: 1 210 02,000, 1,304,04,000, 1,304,06,000, 1,304,05,000, 1 401 10 000, 1,401 20 000. Partly indicate the revisions of accounts prior to concluding operations (column 2, 3) and in the amount of concluding operations to close the accounts implemented on December 31, upon completion of the reporting fiscal year (columns 4 9).

Count 1 "Budget Account Account number" section 1 of reference (f. 0503110) is reflected as follows:

numbers of the corresponding accounts 1 210 02 000, 1 304 04 000, 1 304 05 000, 1 304 06 000, containing in discharges 1 -17, 24 - 26 Network account numbers of zeros (for example, account 000 0000 0000000 000 1 304 04 000);
the numbers of the corresponding accounts are 0 401 10 000, 0 401 20 000, containing codes of the budget classification of the Russian Federation (heads of BC, targets of expenses, budget expenditures, subspecies of budget revenues, types of budget deficit financing), in the relevant discharges of the account number are reflected with the value zero (for example, account 000 0182 0000000 000 1 401 20 226).

Budgetary institutions (autonomous institutions) fill in a certificate of conclusion by the establishment of accounts accounting The reporting fiscal year (f. 0503710) in accordance with paragraph 31 of Instructions No. 33N. The institution reflects the certificate of the amount accumulated during the year on accounts 0 401 10 100, 0 401 20 200, 0 304 04 000, 0 304 06,000. The certificate reflects the amounts and until the closure of the year is filled, the graphs 2 5 and amount are filled which were the result of conducting operations to close accounts conducted on December 31, columns 6 - 1313.

Changes in accounting

The main document regulating accounting in state (municipal) institutions is the instruction on the application of a single accounting account plan for state authorities ( government agencies), local governments, state management bodies extrabudgetary funds, state Academies Sciences, state (municipal) institutions, approved by the Order of the Ministry of Finance of Russia of 01.12.2010 No. 157n (Instruction No. 157n). The order of the Ministry of Finance of Russia from 06.08.2015 No. 124N (hereinafter referred to as the order No. 124n) was made to her. Consider them.

The procedure for taking into account communications inside the building was refined. Now in paragraph 45 of the instructions No. 157n it is clarified that communications within the buildings necessary for their operation are not included in the building and individual inventory facilities are not. In particular, they include a heating system, including a boiler installation for heating (if it is located in the building itself), internal network of water supply, gas pipeline and sewage system with all devices, internal network of power and lighting electrical wiring with all lighting reinforcement, internal telephone and alarm networks , ventilation devices of generalization, lifts and elevators. Independent inventory objects include the equipment of these systems (apparatus, devices, devices, etc.): for example, measurement, control, transformation, adoption, transmission, information storage, computing, and office equipment, visual and acoustic information, information, Theatrical scenic equipment.

The reflection order has changed money on specialists. For institutions that are open or are planned to open a special account in credit institutions, including letters of credit, it is necessary to work in accounting policies to apply the account 201 06 "Cash to the institution in special accounts in credit institutions". Previously, this score was called "Letters of Credit". At the same time, it is necessary to navigate to paragraph. 173 176 instructions No. 157n. If calculations are carried out in foreign currencyThe accounts must be kept in the ruble equivalent at the rate determined according to paragraph 13 of Instructions No. 157n. Analytical accounting Calculations on the account are carried out in the accounting card and calculations in the context of contracts for each special account (exhibited by the letter of credit). Accounting for cash flow operations in special accounts is carried out in a log of transactions with non-cash funds on the basis of documents attached to the subjectures from accounts.

Amendments are amended to group accounting accounts. Obligations should now be reflected, taking into account the following accounts of 502 00 "obligations":

502 01 " Accepted commitments»;
502 02 "Accepted monetary obligations";
502 07 "Acquired obligations";
502 09 "Deferred obligations".

The concept of the adopted obligations is given. It is necessary to establish in accounting policies a list of grounds for reflection in accounting Acquired commitments14.

The term for accounting for the debt of insolvent debtors for the balance was tied to legislation. Earlier in the instructions No. 157n, the deadline for accounting on this account was registered accurately and was equal to five years. Now this period is tied to legislation.

Expanded the scope of application of off-balance sheet accounts 17 and 18. These accounts will now be accompanied not only the score of 0 201 00,000 "Cash tools", but also the account 0 210 03,000 "Calculations with the financial body for cash" 15. The account 0 210 03,000 is most often used when admission (retirement) of funds in the cash desk from the calculated account.
Specified the assignment of the account 27 " Material valuesissued to personal use of employees (employees). P. 385 Instructions No. 157n Now accurately defines a list of property taken into account in the specified account, in order to ensure control over its safety, target use and movement. In particular, these are uniform uniforms, special clothing and other property issued by the institution in personal use of employees to fulfill their service (official) duties.
# FootNote #
For state (municipal) institutions that carry out the powers of shareholders, it is necessary to describe the procedure for accounting for shares on the off-balance account of 31 "Shares at face value" 16.

Effective since 2016

In order No. 124n, the procedure for taking into account objects is described in more detail, the cost of which is expressed in foreign currency. And this order must be taken into account when drawing up accounting policies. In general, the recalculation is carried out at the date of the operation, and in the cases provided for by the instruction No. 157n, to the reporting date. Also installed features of recalculation in the absence of an official course. For those institutions that constantly carry out their activities abroad, the features of the calculation of the currency
In rubles are produced in conjunction with the parent founder in coordination with the Ministry of Finance of Russia. Institutions will need to develop and include in accounting policy Order procedure primary documentsCompiled in foreign languages \u200b\u200binto Russian.

As you can see meaningful changes In taking into account did not happen. However, it is necessary to approach the closure of the year, and with the knowledge of all new nuances of budget accounting. Have a good completion of the year!

Closing balance accounts at the end of the year

The document is designed to perform concluding accounts on the accounts at the end of the year. The document is introduced on December 31 after registration of all operations of the year (the most last document per year). Add a new document. "Accounting - Regulatory operations Completion of the reporting period - closing balance accounts at the end of the year. "

Add a new document. Click the "Fill" button, the tabular part will be filled with accounts by which there are residues in the database. If necessary, the row can be deleted. Further, for each row, fill subaccount 401.30. To form wiring to close accounts, we will conduct a document.

When conducting a document, the following postings are being formed to conclude the accounts of the current reporting year:

Disability of revenues for financial result:
Dt 401.10.Hxx K-T 401.30.000

Write off the cost of financial result:
Dt 401.30.000, K-T 401.20.Hxx

Closing billing accounts with authorities cash service execution of budget budgets
Dt 401.30.000, K-T 1.210.02.Hxx

Closing billing accounts with bodies that carry out cash services for execution of budget budgets
Dt 1.304.05.Hhh, K-T 401.30.000