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Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n For the application of the forms approved by this order, see letter Ministry of Finance of Russia dated June 10, 2015 N 02-07-07 / 33768 Based article 165 Budget Code Russian Federation(Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. 2331; 2014 , N 43, item 5795), paragraph 4 And 5 Decrees of the Government of the Russian Federation of April 7, 2004 No. 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, No. 15, Art. 1478; No. 49, Art. 4908; No. 41, Art. 4048; 2005, No. 34, Art. 3506; No. 42, 4278; N 49, item 5222; 2007, N 45, item 5491; N 53, item 6607; 2008, N 5, item 411; N 17, item 1895; N 34, item 3919; 2010, N 2, item 192; N 20, item 2468; N 52, item 7104; 2011, N 36, item 5148; 2012, N 20; item 2562; N 29, item 4115; N 37 , Article 5001; 2013, N 5, Article 411; N 20, Article 2488; N 36, Article 4578; N 38, Article 4818; 2014, N 40, Article 5426) and in order to establish a uniform procedure accounting by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, I order: 1. Approve the List of unified forms of primary accounting documents used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, in accordance with Annex No. 1 to this order. 2. Approve the forms of primary accounting documents for state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions ( class 05"Unified system of accounting financial, accounting and reporting documentation of the sector government controlled» OKUD), according to Annex No. 2 to this order. 3. Approve the List of accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order. 4. Approve the forms of accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions ( class 05"Unified system of accounting financial, accounting and reporting documentation of public sector organizations" OKUD), according to Annex No. 4 to this order. 5. Approve Guidelines on the application of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions in accordance with Annex No. 5 to this order. 6. This order is applied in the formation accounting policy accounting entity since 2015. This order applies to state (municipal) unitary enterprises in the conduct of budget accounting facts of economic life arising from their implementation in accordance with budget legislation of the Russian Federation the powers of state (municipal) customers to conclude and execute state (municipal) contracts on behalf of the relevant public legal entity on behalf of state authorities (state bodies), management bodies of state non-budgetary funds, local governments that are state (municipal) customers . 8. This order applies to the State Atomic Energy Corporation "Rosatom" in the course of budgetary accounting of the facts of economic life arising from the exercise of the powers of the chief administrator of budgetary funds, the recipient of budgetary funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as federal state unitary enterprises when they are transferred by the State Atomic Energy Corporation "Rosatom" on the basis of agreements of their powers of the state customer to conclude and execute on behalf of the Russian Federation government contracts, including within the framework of the state defense order, on behalf of the specified corporation when making budget investments in facilities capital construction state property of the Russian Federation and for the acquisition of objects real estate in state property Russian Federation. 9. Recognize invalid order of the Ministry of Finance of the Russian Federation dated December 15, 2010 N 173n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions and Guidelines for their application” (registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Russian newspaper, 2011, February 24). Registered with the Ministry of Justice of the Russian Federation on June 2, 2015. |
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All forms and forms on filling-form.ru
The collection order (0401671) was additionally assigned to the forms of class 04 documents of the unified system of banking documentation. The first copy is transferred to the accounting department, the second remains with the financially responsible person transferring the fixed asset, the third copy is transferred to the financially responsible person accepting the fixed asset. This order applies to the state atomic energy corporation rosatom when maintaining budget records of the facts of economic life arising from the exercise of the powers of the chief administrator of budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as to federal state unitary enterprises in the transfer to them by the state atomic energy corporation rosatom on the basis of agreements of its powers of the state customer to conclude and execute state contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of the said corporation when making budgetary investments in capital construction projects of the state property of the Russian Federation and for the acquisition of real estate objects in the state ownership of the Russian Federation.
Additionally, within the specified period, certified copies of notifications () generated in order to confirm the amounts of unused balances of interbudget transfers having special purpose, at the beginning of the financial year and (or) restored in the current financial year, confirmation of the need to direct these funds to expenses, stipulated by the conditions provision of intergovernmental transfers. Guidelines for their application, this form entered into force 10 days after the official publication of the order of the Ministry of Finance of the Russian Federation, this form is used in the formation of the accounting policy of the accounting entity, starting from 2015 ((form according to order 0504202) (Appendix n 2 to the order of the Ministry of Finance of the Russian Federation from 30. To be paid rub kop on payroll n from 20. In accordance with the documentation attached to the fixed asset, the inventory card () indicates the characteristics of the object, the inventory number of the object, drawing, project, model, type, brand, factory (or other) number, date of issue (manufacturing) (for animals, perennial plantations, land plots- respectively, the date of birth, the date of bookmarking, the date of registration) the date of commissioning, the initial (replacement), cadastral (other) value of the object information about changes in the value of the object, including in connection with revaluation, information about accrued depreciation, other information about the object .
The act of writing off serious reporting forms. Since 2015, it has been approved - by order of the Ministry of Finance of the Russian Federation dated n 52n download the form of the time sheet - in ms-excel. overall result turnover since the beginning of the year.
Information on the types of work on repair, reconstruction, modernization, additional equipment and the costs of their implementation 2. No code name of the document form pp (dodmei. In this section you can download tax declaration forms. order 52n If materials (material values) are received without documents, the act of acceptance of materials () is the legal basis for filing a claim with the sender (supplier).
N 52n, for the document time sheet of the configuration, wages and personnel of an economical institution, edition 1. The act of writing off material supplies for documents, the transfer of materials into operation and the requirement-costly trade-12 and an invoice for the supplier with signatures for the accounting department of the enterprise 3. The final characteristics of operations for the day and the characteristics of the balance at the end of the day are formed for foreign currency (in rubles, in foreign currency (by type of currency) and for currency documents separately. The person responsible for accounting draws up the report form. Removal of individual details by accounting entities from the forms of primary accounting documents, accounting registers approved by a real order is not allowed.
Order of the Ministry of Finance of Russia dated 30032015 n 52n on approval - zametki-
It is also possible to independently refine the processing, the processing code is open for editing. title order 52н from with applications created by bando85 publishing house accurate writing & more year 2009 language.N inspected the object(s) non-financial assets conclusion of the application commission. N 52n on approval of forms of primary accounting documents and registers.
N made a check of the material supplies issued from the warehouse to the subdivisions and established the actual consumption of subsequent materials, in total, according to the true act, materials were written off for total amount rub. Date of establishment by okpo structural subdivision a materially responsible person a commission composed of a commission appointed by an order (order) of 20. An act on writing off forms of serious reporting. Technical properties vehicle and information about its technical condition appendix to the act. Information about the type of vacation, the date of the beginning and end of the vacation, its duration, the period for which the vacation is granted, is filled in on the basis of the order.
Single Chart of Accounts
What is Order No. 157n, an instruction on budget accounting?
This is a single structure for the formation of synthetic and analytical accounting, designed to distribute the facts of the subject's financial and economic activities by assets and liabilities. In addition to the procedure for generating accounting accounts, the document contains detailed explanations of the rules for applying and processing records - accounting transactions.
Order of the Ministry of Finance of Russia dated December 01, 2010 No. 157n as amended on October 29, 2017.
Who should apply:
- state-owned, BU and AU;
- government agencies and local governments;
- financial authorities and treasury;
- off-budget funds of all levels.
Recent changes in No. 157n, instruction manual:
For all types of state institutions, there are separate regulations, which regulate the features of the formation of a single chart of accounts for a particular type.
So, for state employees, a single chart of accounts is approved by order 174n, an instruction on budget accounting. Full name: Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n
For autonomous institutions - Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (as amended on December 19, 2017)
For state institutions and other recipients of budget funds - 162n instructions for budget accounting (Order of the Ministry of Finance of the Russian Federation dated December 06, 2010 No. 162n).
Application features
Note that the use of all accounting accounts named in regulatory documents is optional. Each institution independently determines the list of synthetic and analytical accounts that are required for full-fledged accounting. The working chart of accounts is approved in the accounting policy of the organization.
Recall that state institutions have the right to apply additional detail to existing accounting accounts. This can be established by the founder or a higher manager of the BS.
Primary and accounting documents
Instruction 52n on budget accounting regulates the forms primary documentation And accounting registers to reflect the economic facts of the institution.
The document is valid for all types of state institutions (Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (as amended on November 17, 2017)).
The document states:
- list of forms of primary documents and accounting journals;
- unified forms of documentation;
- guidelines for filling out forms.
Note that institutions have the right to independently develop (modify, change or create) other forms of primary and accounting documentation which take into account the specifics of the organization's activities. Such norms are enshrined in Law No. 402-FZ. However, it is better to coordinate such decisions with higher RBS.
Public sector reporting
Full list reporting forms for state employees is also regulated by special instructions of the Ministry of Finance. Regulatory document installs:
- full composition of reporting forms;
- delivery frequency;
- reporting procedure;
- features of reflection of accounting operations in reporting forms.
However, officials have delineated the composition and procedure for compiling financial statements by type of institution.
- Draft Order of the Ministry of Finance of the Russian Federation “On Amendments to the Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by State Authorities (Government Bodies), Local Self-Government Bodies, Governance Bodies state extra-budgetary funds, state (municipal) institutions, and methodological guidelines for their application "(prepared by the Ministry of Finance of Russia on 07/16/2018)
Draft Order of the Ministry of Finance of the Russian Federation “On Amendments to the Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by State Authorities (Government Bodies), Local Self-Government Bodies, Governance Bodies state extra-budgetary funds, state (municipal) institutions, and methodological guidelines for their application "(prepared by the Ministry of Finance of Russia on 07/16/2018)
Project dossier
In order to establish a unified procedure for maintaining accounting records by public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, I order:
1. To amend the order of the Ministry of Finance of the Russian Federation of March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, and Guidelines for their application” (registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519) as amended by Order of the Ministry of Finance of Russia dated November 16, 2016 N 209n “On amendments to certain orders of the Ministry of Finance of the Russian Federation in order to improve budgetary (accounting) accounting and reporting” (registered with the Ministry of Justice of the Russian Federation on December 15, 2016, registration number 44741), by order of the Ministry of Finance of Russia dated November 17, 2017 N 194n “On Amendments to the Order of the Ministry Finance Russian th Federation of March 30, 2015 N 52n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions on their application” (registration number 49282) (hereinafter referred to as amendments), in accordance with the appendix to this order.
2. Establish that Information on the budget obligation (form code 050NХХХ) and Information on the monetary obligation (form code 050NХХХ), as amended in accordance with Annexes No. 1 and No. 2, are applied to changes by accounting entities according to their organizational and technical readiness, but no later than January 1 2019.
Appendix No. 1
to the order of the Ministry of Finance of the Russian Federation
dated ___.07.2018 N ___
Amendments to the order of the Ministry of Finance of the Russian Federation of March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state ( municipal) institutions, and methodological guidelines for their application "
1. Section ___ of the order shall be supplemented with the subsection “Information on the budget obligation (form code 0504ХХХ) of the following content:
"Information about the budget obligation
(form code 0504ХХХ)"
Information on the budget obligation (form 050NХХХ) is the basis for registering the budget obligation and making changes to the registered budget obligation in accordance with the information contained in Appendix No. 2 to this order.
Information about the budget obligation (form 050NХХХ) is formed on the basis of documents according to which budgetary obligations of recipients of federal budget funds arise, and documents confirming the occurrence of monetary obligations of recipients of federal budget funds, and documents confirming the occurrence of monetary obligations of recipients of federal budget funds.
Information on the budget obligation (form 050NХХХ) contains the details of the document-base for registering the budget obligation (for making changes to the registered budget obligation) (Section 1), details of the counterparty (collector) for executive document(decision) of the tax authority (Section 2), breakdown of the obligation (Section 3).
Information about the budget obligation (f. 050NХХХ) is signed by the head or an authorized person.
2. Section ___ of the order shall be supplemented with the subsection “Information on the monetary obligation (form code 0504ХХХ) of the following content:
"Information about the financial obligation
(form code 0504ХХХ)"
Information about the monetary obligation (form 050NХХХ) is the basis for registering the monetary obligation and making changes to the registered monetary obligation in accordance with the information contained in Appendix No. 2 to this order.
Information about the monetary obligation (form 0504ХХХ) is formed on the basis of documents, according to which budgetary obligations of recipients of federal budget funds arise, and documents confirming the occurrence of monetary obligations of recipients of federal budget funds, for the amount indicated in the document, in accordance with which the monetary obligation arose .
Information about the monetary obligation (form 0504ХХХ) contains the details of the document confirming the occurrence of the monetary obligation (Section 1), the decoding of the document confirming the occurrence of the monetary obligation (Section 2).
The amount in the currency of payment of the monetary obligation for the object included in the FTIP (measure) is divided by the amount of previous years (including the amount of the offset transferred advance), the amount for the current financial year (including the amount of the offset transferred advance), the amounts for the first and the second year of the planning period, the amount for the third and fourth years after the current financial year, as well as the amount for subsequent years.
Information on the budget obligation (form 050NХХХ) is signed by the head (authorized person) and chief accountant (authorized person), registered by the Federal Treasury with a note at the bottom of the document.
Document overview
As part of the project "Centralization of the functions of project participants in maintaining budget accounting, compiling budget and other reporting in the Federal Treasury", it is planned to adjust the forms of primary accounting documents and accounting registers of public sector bodies and organizations.
New forms “Information on the budget obligation” and “Information on the monetary obligation” are introduced (form codes 0504ХХХ). It is determined by whom the specified information is signed, on the basis of what documents they are formed. Details of such documents will be indicated.
New forms of primary documents for state institutions
June 2, 2015 It was registered with the Ministry of Justice of the Russian Federation (Registration N 37519) Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments , management bodies of state non-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application "
This Order shall enter into force 10 days after the date of its official publication.
This order is applied when forming the accounting policy of the accounting entity, starting from 2015.
According to the letter of the Ministry of Finance of Russia dated June 10, 2015 N 02-07-07 / 33768, the application of forms is carried out by the institution from the moment of approval of changes to the acts establishing the rules for its workflow and the technology for processing accounting information for the purpose of organizing and maintaining accounting, adopted as part of the formation its accounting policy for 2015, taking into account its organizational and technical readiness of the institution[i] .
I will give the texts of appendices 1 and 3 to the order, which contain lists of forms and registers.
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unified forms of primary accounting documents used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions
1. Forms of documents class 03 "Unified system of primary accounting documentation" OKUD
2. Forms of documents class 04 "Unified system of banking documentation" OKUD
Apparently in paragraph 2 table has a typo. Meaning "0401071"
Ministry of Finance of Russia Order No. 52n dated March 23, 2018
ABOUT CHANGES
IN ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
COMPILATION, APPROVAL AND MAINTENANCE OF BUDGET ESTIMATES OF PUBLIC
ESTABLISHMENTS” AND DECLARE OF SUB-CLAUSE 1 OF CLAUSE VOID
1 ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
B GENERAL REQUIREMENTS TO THE ORDER OF DRAFTING, APPROVAL
AND MAINTAINING THE BUDGET ESTIMATE OF THE STATE INSTITUTION,
APPROVED BY ORDER OF THE MINISTRY OF FINANCE
1. Include in the order of the Ministry of Finance of the Russian Federation of November 20, 2007 N 112n "On General Requirements for the Procedure for Compiling, Approving and Maintaining Budget Estimates of State Institutions" (registered with the Ministry of Justice of the Russian Federation on December 14, 2007, registration number 10750) (hereinafter - the order) the following changes:
As amended by Orders of the Ministry of Finance of the Russian Federation dated July 30, 2010 N 84n (registered with the Ministry of Justice of the Russian Federation on September 17, 2010, registration number 18471), dated December 17, 2015 N 201n (registered with the Ministry of Justice of the Russian Federation January 21, 2016, registration number 40678), dated September 30, 2016 N 168n (registered with the Ministry of Justice of the Russian Federation on November 2, 2016, registration number 44221).
a) clause 2 of the order shall be supplemented with a paragraph as follows:
“The formation, approval and maintenance of budget estimates of federal state institutions is carried out by these institutions using the state integrated information system for managing public finances “Electronic budget”.”;
b) the second paragraph of clause 1 of the General requirements for the procedure for compiling, approving and maintaining the budget estimates of a public institution, approved by order, shall be recognized as invalid.
2. Subparagraph 1 of paragraph 1 of the Order of the Ministry of Finance of the Russian Federation dated September 30, 2016 N 168n “On Amendments to General requirements to the procedure for compiling, approving and maintaining the budget estimates of a state institution, approved by order of the Ministry of Finance of the Russian Federation dated November 20, 2007 N 112n "(registered with the Ministry of Justice of the Russian Federation on November 2, 2016, registration number 44221) shall be recognized as invalid.
Typical configuration Public institution accounting, edition 1.0 Version 1.0.52
Version 1.0.52
New in version 1.0.52
Transition to new provisions approved by order of the Ministry of Finance of Russia dated March 31, 2018 No. 64n
In connection with the application from January 1, 2018 of the Federal Accounting Standards for Public Sector Organizations
On March 31, 2018, the orders of the Ministry of Finance of Russia were approved:
According to paragraph 2 of these orders, they are applied in the formation of accounting policies and accounting indicators, starting from 2018.
Order of the Ministry of Finance of Russia dated December 27, 2017 No. 255n amended the Instructions on the application procedure budget classification Russian Federation - items of KOSGU on income and expenses are detailed.
Order No. 64n introduced significant changes to the Unified Chart of Accounts. The changes, among other things, involve the abolition of a number of analytical accounts, the use of new synthetic and analytical accounts, a change in the purpose of accounts, which entails the transfer of incoming balances to new accounts.
Chart of accounts
The Chart of Accounts (CAPBU) includes new accounts in accordance with the order of the Ministry of Finance of Russia dated December 01, 2010 No. 157n, as amended on March 30, 2018 No. 64n, the accounts have the effective date "01.01.2018". The accounts have signs of being used by state, budget and autonomous institutions in accordance with orders No. 65n, 66n, 67n.
Excluded accounts have an expiration date of 12/31/2017.
In addition to the accounts introduced by Order No. 64n, new off-balance accounts AP5.00, AP9.00 were introduced into the Program Chart of Accounts, the analytical accounts of which correspond to the analytical accounts of accounts 205.00 and 209.00.
Register of information "Correspondence of analytical accounts of KOSGU"
Updated with new accounts. Compliance with the new KOSGU has been established.
Register of information "Dates of transition to the application of the revisions of the Chart of Accounts" (new)
The date of transition to the use of new accounts, established local act institutions as organizational and technical readiness. Used to use documents for data transformation.
Tools for data transformation
Due to the late entry into force of the orders and the spread of their effect from January 1, 2018, in addition to the transfer of incoming balances, the turnovers of 2018 must also be transferred to new accounts.
The release includes tools for data transformation - both incoming balances as of January 1, 2018, and turnovers in 2018.
Documents are located in the menu "Service - Service - Transition to the application of order 64n" of the main menu of the program.
Documents are formed on the date specified by the user, incoming balances as of January 1, 2018, and turnovers established from January 1, 2018 to the specified date, for new accounts, it is provided for the formation of Accounting statements on the generated records for incoming balances and turnovers in 2018 .
Processing is located in the template directory of the installed version of the "Public Accounting 8" configuration in the tmplts1cStateAccounting folder.
A detailed description of the transition procedure is given in the “Instructions for the transition to new provisions approved by order of the Ministry of Finance of Russia dated March 31, 2018 No. 64n” (menu Help - Additions to the description - Instructions for the transition to the application of Order 64n).
Accounting for advances received
In connection with the specification of analytical accounts 205 00, 209 00 in accordance with the specification of articles KOSGU 120, 130, 140, 180, the methodology for accounting for advances received has been changed in the configuration. Instead of predefined accounts for accounting for advances received
From January 1, 2018, settlements on advances received are kept on off-balance accounts of the AP "Advances received" group AP5.XX, AP9.XX, the analytical accounts of which correspond to the sub-accounts of accounts 205 00, 209 00. The effective date of the accounts is 01.01.2018.
Accounting on the off-balance accounts of the AP group "Advances received" is carried out in the context of the subconto "Counterparties", "Contracts and other grounds for the emergence of obligations". The receipt of an advance is reflected in the credit of the accounts, the offset (return) of the advance is reflected in the debit of the accounts of AP "Advances received".
The transfer of balances as of 01/01/2018 and turnovers for 2018 from outdated accounts of accounting for received advances 205.ХА and 209.ХА to off-balance accounts AP5.XX and AP9.XX is carried out as part of the procedure for switching to a new version of the chart of accounts (EPSBU) by the document " Transition to the application of order 64n (Calculations)". For details, see the Instructions for the transition to the new provisions approved by Order of the Ministry of Finance of Russia No. 64n dated March 31, 2018 (menu Help - Additions to the description - Instructions for the transition to the application of Order 64n).
Cash flow documents
Documents on cash and non-cash funds
After the transition to the new version of the chart of accounts (EPSBU) in documents on cash and non-cash funds, outdated accounts 205.xA and 209.xA are not selected for receipts and returns of advances received from buyers.
When advances are received from buyers, instead of the obsolete accounts 205.xA and 209.xA, you should check the “This is an advance” checkbox and indicate the appropriate income settlement account, for example, 205.21 “Calculations for operating lease income”, 205.31 “Calculations for income from the provision paid services(works)”, etc. in the tabular part of the documents:
When returning advances to buyers, instead of obsolete accounts 205.xA and 209.xA, check the box "This is a return of an advance" and indicate the appropriate income settlement account, for example, 205.21 "Calculations on operating lease income", 205.31 "Calculations on income from the provision of paid services (works)”, etc. in the tabular part of the documents:
Postings on accounts AP5.XX and AP9.XX are generated automatically, based on information about the counterparty's debt balances on the selected income settlement account 205.XX (209.XX).
Acquiring operation
In the document "Acquiring operation" with types of operations:
outdated accounts for accounting for received advances 205.xA and 209.xA are not selected as an account for accounting for income settlements. Instead, on the Operation Parameters tab, check the “This is an advance” checkbox and indicate the appropriate income settlement account, for example, 205.21 “Calculations on income from operating lease”, 205.31 “Calculations on income from the provision of paid services (works)”, etc. .
Document "Offset of advances received"
The offset of advances received from buyers is reflected on new accounts AP5.XX and AP9.XX instead of outdated accounts 205.XX (209.XX).
When posting a document for the amount of the offset of the advance payment received, accounting records by debit AP5.XX (AP9.XX).
Attention!
The document reads advances on old accounts 20x.xA until the date of transition to the application of order 64n. After the transition date, the document reads advances on new AP off-balance accounts.
Federal Accounting Standard for Public Sector Organizations "Lease" (SGS "Lease")
Implemented accounting for operating leases by the lessee in accordance with parts IV, V federal standard accounting for organizations of the public sector "Rent" (approved by order of the Ministry of Finance of Russia dated December 31, 2016 N 258n) and guidelines for its application, brought by letter of the Ministry of Finance of Russia dated December 13, 2017 N 02-07-07 / 83464.
New document "Acceptance for accounting of the rights to use the fixed assets, legal acts"
The document is used to reflect the initial recognition of an operating lease accounting object - the right to use an asset in the amount of lease payments for the entire period of use of the property provided for by a lease (property lease) agreement or a gratuitous use agreement, while simultaneously reflecting the lease obligations of the user (lessee) ( accounts payable for rent) (item Settlements - Rent of the main menu of the program).
The document allows you to reflect the receipt of property for rent at commercial (market) prices, at preferential (below market) prices, as well as receipt in free use.
The document provides for typical operations:
To enter incoming balances for lease accounting objects as of January 1, 2018, the flag “Entering balances upon the first application of the standard” should be set in the document. In accordance with paragraph 1 of the Letter of the Ministry of Finance of Russia dated December 13, 2017 No. 02-07-07 / 83463, when posting documents, accounting records are generated for entering balances of the right to use, accounts payable and DBP in correspondence with account 401.30.
For more details, see the reference to the document and the “Operating Lease” section of the Instructions for the transition to the new provisions approved by Order of the Ministry of Finance of Russia dated March 31, 2018 No. 64n (menu Help - Additions to the description - Instructions for the transition to the application of Order 64n).
New regulatory document "Charging depreciation of the rights to use fixed assets, legal acts"
The document is used for monthly depreciation of the right to use an asset in the amount of monthly lease payments and recognition of current period income from granting the right to use an asset for free use at fair value.
The VAT accounting functionality for the seller of ferrous and non-ferrous scrap or raw hides has been implemented in accordance with the amendments to the Tax Code of the Russian Federation introduced by Federal Law No. 335-FZ of November 27, 2017, as well as the letter of the Federal Tax Service of January 16, 2018 N SD-4-3 / [email protected]"On the procedure for applying VAT by tax agents specified in paragraph 8 of Article 161 of the Tax Code of the Russian Federation."
Attention!
Buyer VAT accounting tax agent, is not implemented in the current version of BSU 1.0.
Added a new value for the enumeration "Types of contracts for VAT purposes" - "Sale / purchase of scrap, skins (p. 8, art. 161)". The value of this transfer is indicated in the variable "Types of contracts for VAT purposes" of the contract.
Note
If an agreement is drawn up for the sale / purchase of ferrous and non-ferrous scrap or raw skins, then the variable “Types of contracts for VAT purposes” should indicate the value “Sale / purchase of scrap, skins (clause 8, art. 161)”.
If the attribute of the agreement “Type of agreement for VAT purposes” contains the value “Sale / purchase of scrap, skins (clause 8, art. 161)”, then when issuing invoices, they will automatically have the corresponding taxation reason:
- “Advance payment received (scrap, skins, clause 8, article 161)” - when issuing an invoice for advance payment;
- “Sale (scrap, skins, clause 8, article 161)” - when issuing an invoice for sale.
- Realization of materials;
- Invoice issued;
- Corrective invoice issued;
- Corrective invoice issued.
- 33, 34 - for the seller;
- 41, 42, 43, 44 - for the buyer
- in the command panel of the document, the hyperlink "Setting property tax rates" is displayed, otherwise the column "Property tax rate" is displayed in the tabular part of the document. The hyperlink "Setting property tax rates" opens the form of the institution's accounting policy,
- when posting a document, rates and benefits are recorded in the register "Property tax rates" in accordance with accounting policy, otherwise - according to the tax rate in the column "Property tax rate".
- "Acceptance of a financial obligation for the 1st year after the next" (Dt 502.31, Kt 502.32)
- “Acceptance of a financial obligation for the 2nd year after the next one” (Dt 502.41, Kt 502.42)
- "Acceptance of a monetary obligation outside the planning period" (Dt 502.91, Kt 502.92)
Added new codes for the types of operations for the seller / buyer of ferrous and non-ferrous scrap or raw hides:
Codes of types of operations are indicated in the requisite of the same name in VAT accounting documents.
Property tax
In the form of accounting policy on the tab "Reg. reporting" added settings for property tax: parameters for auto-substitution of rates and tax incentives to the register "Property tax rates" when posting documents on the acceptance of fixed assets for accounting.
Note
The property tax settings are effective from the date of application of the accounting policy with the checkbox "Use values to fill in the property tax rate" checked.
For more details, see the help to the accounting policy.
The procedure for using the new property tax settings in the documents “Acceptance of fixed assets and intangible assets for accounting”, “Grant-free receipt of fixed assets and intangible assets”, “Capitalization of fixed assets (IA) to account 101 (102)”, “Transfer of finished products to the fixed assets”
If the accounting policy specifies and uses the settings for filling in property tax rates:
Other changes
Document "Accepted monetary obligation"
Added operations for accepting monetary obligations for planning periods:
Document "Application for the issuance of a treasury letter of credit"
Added new printed form 10n
Directory "OS, NMA, NLA"
When forming the Inventory card for group accounting of non-financial assets (f. 0503032), the procedure for filling out Table 3 "Movement of objects" was changed.
Now for each inventory number and to the responsible person, the date, quantity and amount upon disposal (relocation) of the property is formed on the same line as the date, quantity and amount upon receipt of this object. In columns 8, 9 "Balance" of table 3 on the date of card formation, the balance of the number and amount of objects is reflected.
Directory "Contracts"
In the directory, the length of the requisite "Name of the contract" has been increased to 150 characters.
Directory "Production calendars"
The production calendar for 2018 has been updated.
Regulated accounting reporting
Implemented support for using the reference book "Classifiers of units of measurement" as an analytics of regulated reports.
Implemented the ability to use the detailed balance settings from the Detailed Balance information register when filling out regulated reports.
Updated sets of accounting reporting forms established by orders of the Ministry of Finance of Russia:
- dated December 28, 2010 No. 191n - files statrep191N.repx, forep.repx;
- dated March 25, 2011 No. 33n - file statrep33N.repx;
- dated July 28, 2010 No. 81n - DataFEA.repx file.
- exchange with the electronic budget (EB.xml file);
- information confirming the placement of the report and identifying the report on the performed scientific research and (or) development work (individual stages of work), in the state information system(approved by order of the Federal Tax Service of Russia dated April 2, 2018 No. ММВ-7-3/ [email protected]);
- Statement Russian organization on registration (deregistration) in tax authority as a tax agent specified in paragraph 7.1 of article 226 tax code Russian Federation (approved by order of the Federal Tax Service of Russia dated March 20, 2017 No. ММВ-7-14/ [email protected]).
- statistics form No. 1-quota setting “Information on the fulfillment of the established quota and the movement Money”(approved by order of the Department of Labor and Social Protection of the Population of the City of Moscow dated December 14, 2017 No. 1532). The form has been applied since the report for the 4th quarter of 2017.
- 003008000010 Land for customs needs
- 003002000110 Land for defense in settlements
- 003002000120 Land for safety in settlements
- 003002000130 Land to meet customs needs in settlements
- 1010828 Transfer on a gratuitous basis to state authorities of the constituent entities of the Russian Federation and local governments of property, including objects of construction in progress, by a joint-stock company, which was established in order to implement agreements on the creation of special economic zones and 100 percent of the shares of which belong to the Russian Federation, and business entities created with the participation of such joint-stock company for the specified purposes, being the management companies of special economic zones
- 1011201 Implementation material assets issued from the state material reserve to responsible custodians and borrowers in connection with their renewal, replacement and in the order of borrowing in accordance with the Federal Law of December 29, 1994 N 79-ФЗ “On the State Material Reserve”.
- 182 1 01 01021 01 1000 110 Corporate income tax upon the implementation of Agreements on the development of oil and gas fields located in the Far Eastern Federal District under the terms of production sharing agreements, credited to federal budget
- 182 1 01 01022 02 1000 110 Corporate income tax on the implementation of Agreements on the development of oil and gas fields located in the Far East federal district, under the terms of production sharing agreements, credited to the budgets of the constituent entities of the Russian Federation
- 182 1 01 01024 01 1000 110 Corporate income tax upon the implementation of agreements on the development of oil and gas fields located in the Northwestern Federal District under the terms of production sharing agreements
- 182 1 01 01011 01 1000 110 Corporate income tax (except for consolidated groups of taxpayers) credited to the federal budget (payment amount (recalculations, arrears and arrears on the corresponding payment, including the canceled one)
- 182 1 01 01012 02 1000 110 Corporate income tax (except for consolidated groups of taxpayers) credited to the budgets of constituent entities of the Russian Federation (payment amount (recalculations, arrears and debts on the corresponding payment, including the canceled one)
- 048 1 12 01041 01 6000 120 Fee for waste disposal
- 048 1 12 01042 01 6000 120 Fee for disposal of municipal solid waste
- 1011715 Realization of raw animal skins, scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys
Attention!
When updating the configuration, accounting sets (files statrep191N.repx, statrep33N.repx, statrep143N.repx, DataFEA.repx, forep.repx) are not updated. Sets must be uploaded to the "Types of reports" directory (button "Download reporting sets").
Descriptions of changes are included in the kits. Information about the version of the set of financial statements and changes in the version can be obtained by clicking the "i" button in the "Regulated Accounting Statement" form.
Updated processing of unloading accounting and budget reporting- extrp.zip file.
Exchange with treasury systems and bank institutions
The format for importing non-banking transactions TXBH180501 (exchange with the Federal Treasury) has been developed. Files of this format are imported together with Statement files.
Updated exchange formats with treasury systems version 25.0 (OFK.xml file).
Also updated files in the following formats:
Attention!
When you update the configuration, the formats are not updated. Files of the supplied formats should be uploaded to the "Types of exchange formats" directory (the "Load formats" button on the "Exchange formats" tab of the "Exchange with treasury and banking systems" form).
In the "Format Download and Update Assistant" window that opens, specify the download source - "A folder on this computer or a computer on the local network" and then follow the program's instructions.
Regulated tax reporting
Expansion of the range of forms of regulated reporting
The following has been added to the regulated reporting forms:
Methodical changes
In accordance with the letter of the Federal Tax Service of Russia dated March 23, 2018 No. BS-4-21 / [email protected], to the selection list of land category codes, issued when filling out line 020 of Section 2 tax return on land tax, new codes included:
In accordance with the letter of the Federal Tax Service of Russia dated April 9, 2018 No. SD-4-3 / [email protected], to the selection list of transaction codes issued when filling out column 1 of section 7 of the declaration for value added tax as amended by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected], added codes:
In the screen form of the corporate income tax declaration when fulfilling production sharing agreements as amended by Order No. MMV-7-3 of the Federal Tax Service of Russia dated May 15, 2017 [email protected] The following codes have been added to the list of budget classification codes issued when filling out the relevant indicators of the declaration after 01/01/2018, in accordance with the order of the Ministry of Finance of Russia dated 02/28/2018 No. 35n:
In accordance with the letter of the Federal Tax Service of Russia dated April 25, 2018 No. BS-4-11 / [email protected], for the Calculation of insurance premiums as amended by the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected] in the selection lists when filling in the relevant details entered new code tariff 18 and codes of categories of insured persons. The new codes are applied in the Settlement starting from 05/08/2018.
In accordance with the letter of the Federal Tax Service of Russia dated April 19, 2018 No. SD-4-3 / [email protected], to the selection list of transaction codes issued when filling out line 070 of section 2 of the declaration for value added tax as amended by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected], added code
Changes in electronic submission of regulated reporting forms
For the form of statistics No. 4-innovations “Information on innovation activities organization" in the version of the order of Rosstat dated October 13, 2017 No. 683, unloading was implemented in in electronic format in accordance with the XML template dated 03/29/2018.
For the form of statistics No. 11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets”, as amended by Rosstat order No. 428 dated June 26, 2017, an unloading was implemented in electronic form in accordance with the XML template dated April 2, 2018.
For the form of statistics No. 11 (short) “Information on the availability and movement of fixed assets (funds) non-profit organizations» As amended by Rosstat Order No. 428 dated June 26, 2017, electronic uploading was implemented in accordance with the XML template dated April 2, 2018.
For the form of statistics No. 1 (labor) “Information on the composition of the organization’s labor costs”, as amended by Rosstat order No. 839 dated December 18, 2017, an unloading was implemented in electronic form in accordance with the XML template dated April 13, 2018, published on April 16, 2018.
For the form of statistics No. 11-NA "Information on the availability, movement and composition of contracts, lease agreements, licenses, marketing assets and goodwill (business reputation of the organization)", as amended by Rosstat order No. 703 dated 26.10. XML template dated 04/18/2018, published on 04/20/2018.
For the form of statistics No. 11 (transaction) “Information on transactions with fixed assets in the secondary market and their leasing”, as amended by Rosstat order No. 629 dated September 26, 2017, an unloading was implemented in electronic form in accordance with the XML template dated April 23, 2018, published on 24.04.2018.
Changes in the mechanism of electronic document management with regulatory authorities
Support for changes in the document flow technology with Rosstat has been implemented: the types of transactions Report Rejection Notification and Distribution of Templates are supported, the format of TOGS codes has been changed.
Order No. 52n of the Ministry of Finance of the Russian Federation dated March 30, 2015 (hereinafter - Order No. 52n) approved new forms of primary documents and accounting registers used by state (municipal) institutions, as well as Guidelines for their application (hereinafter - the Guidelines). These documents and registers should be used when forming the accounting policy for 2015. With the entry into force of Order No. 52n, the previously valid Order No. 173n becomes invalid. In the article we will comparative analysis new and old forms of primary documents.
First of all, we recall that directly by the order of the Ministry of Finance, as before, only those forms of primary documents that belong to class 05 "Unified system of accounting financial, accounting and reporting documentation of the public sector of management" OKUD are approved. Now the list of such documents has expanded primarily by including those documents that were previously approved by various resolutions of the State Statistics Committee of the Russian Federation and belonged to class 03 "Unified system of primary accounting documentation" OKUD.
How much the codes and names of the forms of primary documents have changed, we will consider in the table:
| In accordance with Order No. 52n | In accordance with Order No. 173n | ||
| Primary document form number | The name of the form of the primary document | ||
| 0504101 | Act on acceptance and transfer of objects of non-financial assets | 0306030 | The act of acceptance and transfer of the building (structure) |
| 0306031 | Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) | ||
| 0306001 | The act of acceptance and transfer of fixed assets (except for buildings, structures) | ||
| 0504102 | invoice for internal movement of objects of non-financial assets | 0306032 | Invoice for the internal movement of fixed assets |
| 0504103 | The act of acceptance and delivery of repaired, reconstructed and modernized fixed assets | 0306002 | The act of acceptance and delivery of repaired, reconstructed, modernized fixed assets |
| 0504104 | Act on the write-off of objects of non-financial assets (except for vehicles) | 0306003 | Act on the write-off of an object of fixed assets (except for motor vehicles) |
| 0306033 | Act on the write-off of groups of fixed assets (except for motor vehicles) | ||
| 0504105 | Vehicle decommissioning act | 0306004 | Act on the write-off of motor vehicles |
| 0504143 | 0504143 | Act on the write-off of soft and household equipment | |
| 0504144 | 0504144 | Act on the write-off of excluded objects library fund | |
| 0504202 | 0504202 | Menu-requirement for the issuance of food | |
| 0504203 | 0504203 | Statement for the issuance of feed and forage | |
| 0504204 | Invoice claim | 0315006 | Invoice claim |
| 0504205 | Invoice for the release of materials (material assets) to the side | 0315007 | Invoice for goods issue per side |
| 0504206 | Card (book) of accounting for the issuance of property for use | - | |
| 0504207 | Receipt order for acceptance of material assets (non-financial assets) | - | |
| 0504210 | 0504210 | Statement of the issuance of material assets for the needs of the institution | |
| 0504220 | The act of acceptance of materials (material assets) | 0315004 | Material acceptance certificate |
| 0504230 | 0504230 | Act on the write-off of inventories | |
| 0504401 | 0504401 | Settlement and payroll | |
| 0504402 | Payslip | 0301010 | Payslip |
| 0504403 | Payment statement | 0504403 | Payment statement |
| 0504417 | Help card | 0504417 | Help card |
| 0504421 | Time sheet | 0504421 | Time sheet and calculation wages |
| 0504425 | 0504425 | Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases | |
| 0504501 | 0504501 | Statement for the issuance of money from the cash desk to accountable persons | |
| 0504505 | Advance report | 0504049 | Advance report |
| 0504510 | Receipt | 0504510 | Receipt |
| 0504514 | Cash book | 0504514 | Cash book |
| 0504608 | 0504608 | Children's attendance sheet | |
| 0504805 | Notice | 0504805 | Notice |
| 0504816 | 0504816 | Act on write-off of strict reporting forms | |
| 0504817 | 0504817 | Notification on settlements between budgets | |
| 0504822 | 0504822 | Notification on limits of budgetary obligations (budget appropriations) | |
| 0504833 | Accounting information | 0504833 | reference |
| 0504835 | 0504835 | Act on the results of the inventory | |
| - | 0531728 | The act of acceptance and transfer of cash payments and receipts during the reorganization of participants in the budget process | |
| - | 0531811 | Information about financing and cash payments | |
Act on acceptance and transfer of objects of non-financial assets (f. 0504101). This document immediately replaced three forms previously used by institutions, approved Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 (hereinafter referred to as Resolution No. 7):
- an act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001);
- act of acceptance and transfer of the building (structure) (f. 0306030);
- act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).
According to the guidelines, an act in the form 0504101 is used to process the following operations:
- transfer of non-financial assets between institutions, institutions and organizations (other right holders), including when securing the right of operational management (economic management);
- transfer of property to the state (municipal) treasury, including when the body exercising the powers of the owner of state (municipal) property withdraws objects of non-financial assets from operational management (economic management);
- transfer of property as a contribution to authorized capital(property contribution);
- change in the right holder of state (municipal) property on other grounds, except for the acquisition of property for state (municipal) needs (the needs of budgetary (autonomous) institutions), the sale of state (municipal) property. At the same time, the institution is given the right, as part of the formation of an accounting policy, to establish the procedure for applying the act in the form 0504101 when acquiring, transferring, selling objects of non-financial assets.
The new form of the invoice, in comparison with the previously used form, is used to register and record the movement within the institution not only of fixed assets, but also of other objects of non-financial assets, in particular:
- intangible assets;
- finished products produced by the institution.
The act of acceptance and delivery of repaired, reconstructed and modernized fixed assets (f. 0504103). This act is used by institutions instead of the form 0306002 approved by Decree No. 7 with the same name and almost completely coincides with it. However, in the new form, unlike the previously used form, it is additionally necessary to indicate the details of the work contracts and the deadlines for their implementation.
It has been established that the institution has the right to use the act in the form 0504103 when upgrading intangible assets, if this is recorded in the accounting policy.
Act on the write-off of objects of non-financial assets (except for vehicles) (f. 0504104). This act combines the information previously indicated separately in the following forms approved by Resolution No. 7:
- in the act of writing off an object of fixed assets (except for motor vehicles) (f. 0306003);
- in the act on the write-off of groups of fixed assets (except for motor vehicles) (f. 0306033).
In accordance with the Guidelines, an act in the form 0504104 is drawn up by the commission for the receipt and disposal of assets based on its decision on the need to write off fixed assets, intangible assets, other tangible assets (except for raw materials, materials, as well as finished products produced by the institution) and serves as the basis to reflect in the accounting of the institution operations on the disposal of non-financial assets.
The act of writing off the vehicle (f. 0504105). This act replaced the previously used by institutions form 0306004 “Act on the write-off of vehicles”, approved by Resolution No. 7. Both forms are used to record write-offs of a vehicle.
It should be noted that the structure and procedure for filling out these documents is practically the same, with the only difference being that the new form of the act is more adapted for use by public sector institutions.
Requirement-consignment note (f. 0504204). This form is more compact compared to the previously used form 0315006 of the same name, approved Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No.71a(hereinafter - Resolution No. 71a).
Despite this, the purpose of these forms and the filling rules are the same. As before, the invoice requirement is used to account for the movement of material assets within the organization between structural divisions or financially responsible persons, as well as for registration of operations for the delivery to the warehouse of the remnants of materials resulting from the disassembly, disposal of fixed assets.
A materially responsible person of the sending structural unit, transferring material assets to the receiving unit (for example, from a warehouse to a warehouse; from a warehouse to a structural unit, etc.) or another financially responsible person, in two copies, one of which serves as the basis for the transfer of values, and the second - for their acceptance.
Invoice for the release of materials (material assets) to the party (f. 0504205). Institutions are required to issue such a document instead of the previously used form 0315007 “Invoice for the release of materials to the party”, approved by Resolution No. 71a.
An invoice in the form 0504205 is used to account for the release of material assets by the sending institution to third-party institutions (organizations) - recipients, organizations, including with the involvement of organizations engaged in transportation, on the basis of agreements (contracts) and other documents.
An invoice in the form 0504205 is issued in two copies by the sending institution on the basis of agreements (contracts), orders and other relevant documents upon presentation by a representative of the recipient institution (organization); the organization carrying out the transportation, on the basis of a power of attorney to receive material assets, completed in the manner prescribed by law. One copy is the basis for the release of materials, the second is transferred to the representative of the institution (organization) - the recipient of material assets.
Card (book) of accounting for the issuance of property for use (f. 0504206). This form was introduced for the first time and had no analogues before. According to the Guidelines, a card (book) (f. 0504206) is used to account for property that is issued for personal use to an employee (employee) in the performance of his official duties.
The card registers the property issued for use by the names reflected in column 1, indicating the rate of issue, the standard period of use (if any), the number of issued material assets.
When property is returned, the amount of property handed over is recorded by name, indicating the amount of returned (surrendered) property, the date of return and the signature of the person who accepted the property handed over by the employee (employee).
When forming a card (book) (f. 0504206) in order to account for the property of the institution issued to employees (employees), the details reflecting the individual characteristics of the person who received the property (sizes of headgear, clothes, shoes, etc.) may not be filled out .
Receipt order for the acceptance of material assets (non-financial assets) (f. 0504207). This is a completely new form. It will have to be compiled by institutions upon receipt of material assets (including fixed assets, inventories), including from third-party organizations (institutions). The receipt order serves as the basis for accepting for accounting and reflecting on the balance sheet of the institution received material assets. It contains information about the name of the product, its quantity, cost.
The accounting department of the institution reflects in credit note correspondence of accounts and draws up a mark on the acceptance for accounting and posting of material reserves (material assets).
If there is a quantitative and (or) qualitative discrepancy, as well as a discrepancy between the range of accepted material assets and the accompanying documents of the sender (supplier), the commission of the institution for the receipt and disposal of assets draws up an act of acceptance of materials (f. 0504220), which is the legal basis for filing a claim with the sender (supplier) ).
The act of acceptance of materials (material assets) (f. 0504220). Now such an act is drawn up instead of the previously used form 0315004 "Act on the acceptance of materials", approved by Resolution No. 71a.
Comparing these forms, we note that the information indicated in them practically coincides. Therefore, it will not be difficult for institutions to switch to a new form.
Payroll (f. 0504402). The structure of such a statement largely repeats the form 0301010 of the same name, approved Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1 . At the same time, the new form is more adapted for use by institutions of the public sector.
In accordance with the Methodological Instructions, the payroll sheet (f. 0504402) is used to reflect accruals on wages of employees, scholarships, allowances, other payments made on the basis of agreements (contracts) with individuals, as well as reflecting deductions from the amounts of accruals (taxes, insurance premiums, deductions for writ of execution and other deductions).
Advance report (f. 0504505). According to Order No. 52n, the advance report was transferred from accounting registers to primary documents. As a result, the form code has changed. Previously, code 0504049 was used.
As before, the advance report is used to account for settlements with accountable persons. At the same time, the instructions for filling it out have been slightly adjusted.
According to new edition such instructions accountable person when drawing up an expense report, he shall provide information about himself on the front side of the expense report and fill in columns 1-6 on the reverse side of the amounts actually spent by him, indicating documents confirming the expenses incurred. Documents attached to advance report, are numbered by the accountable person in the order they are recorded in the report.
The advance report is approved by the head of the institution or a person authorized by him.
On the reverse side of such a report, columns 7 - 10 containing information on the expenses accepted by the institution for accounting, and accounting correspondence are filled in by the person who is entrusted with accounting.
Amounts paid in foreign currency are accounted for both in foreign currency and in the ruble equivalent. Advances received by an accountable person are reflected with the indication of the date of their receipt.
In addition to the introduction of new forms of primary documents, it should be noted a change in the procedure for filling out existing forms, in particular:
- the rules for filling out the time sheet for the use of working time (f. 0504421) are described in more detail. A table with symbols that are used to design such a time sheet is given;
- notice (f. 0504805) is now used when making settlements arising from transactions of acceptance and transfer of property, obligations not only between the institution and the separate structural divisions (branches) created by it, but also between other subjects of accounting, including in interdepartmental and interbudgetary settlements ;
- the basis for drawing up an act on the results of the inventory (f. 0504835) are now inventory records(comparison statements), and not a statement of discrepancies based on the results of the inventory (f. 0504092);
- the procedure for applying and filling out notices for settlements between budgets (f. 0504817) has been significantly adjusted.
After analyzing the new forms of primary documents approved by Order No. 52n, which supplemented the list of existing forms of accounting documentation for the public administration sector, we note that most of them repeat the structure and procedure for filling out similar unified forms established by the relevant orders of the State Statistics Committee. Thus, based on the unified unified forms, the MoF has adapted them for use by public sector institutions. Separate forms (0504206, 0504207) were introduced for the first time and had no analogues before.
Also note that the adoption of Order No. 52n will entail significant changes to the accounting instructions established separately for state, budgetary and autonomous institutions. Recall that the draft amendments to these instructions are posted on the website of the Ministry of Finance, but they did not take into account the new forms of primary documentation. Perhaps, with the publication of Order No. 52n, these drafts will be finalized and adopted in the near future.
In the next issue of the magazine, read about the new forms of accounting registers and the procedure for their application.
Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their application.
Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n (as amended on November 17, 2017) "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities ...
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ORDER
ABOUT FORM APPROVAL
PRIMARY ACCOUNTING DOCUMENTS AND REGISTERS OF ACCOUNTING
ACCOUNTING USED BY STATE AUTHORITIES
(STATE AUTHORITIES), LOCAL AUTHORITIES
SELF-GOVERNMENT, GOVERNING BODIES OF STATE
EXTRA-BUDGETARY FUNDS, STATE (MUNICIPAL)
INSTITUTIONS AND GUIDELINES FOR THEIR APPLICATION
Based on Article 165 of the Budget Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, No. 19, article 2331; 2014, No. 43, article 5795), paragraphs 4 and 5 of the Decree of the Government of the Russian Federation of April 7, 2004 No. 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, No. 15 , item 1478; N 49, item 4908; N 41, item 4048; 2005, N 34, item 3506; N 42, item 4278; N 49, item 5222; 2007, N 45, item 5491 ; N 53, item 6607; 2008, N 5, item 411; N 17, item 1895; N 34, item 3919; 2010, N 2, item 192; N 20, item 2468; N 52, 7104; 2011, N 36, item 5148; 2012, N 20, item 2562; N 29, item 4115; N 37, item 5001; 2013, N 5, item 411; N 20, item 2488; N 36, item 4578; N 38, item 4818; 2014, N 40, item 5426) and in order to establish a unified accounting procedure for public authorities (state bodies), local self-government bodies management, management bodies of state extra-budgetary funds, state (municipal) institutions, I order:
1. Approve the List of unified forms of primary accounting documents used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order.
2. Approve the forms of primary accounting documents for state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) , according to Appendix N 2 to this order.
3. Approve the List of accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order.
4. Approve the forms of accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of public sector organizations" OKUD ), in accordance with Appendix No. 4 to this order.
5. Approve the Guidelines for the application of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order.
6. This order is applied when forming the accounting policy of the accounting entity, starting from 2015.
7. This order applies to state (municipal) unitary enterprises when maintaining budgetary records of the facts of economic life arising from the exercise by them, in accordance with the budgetary legislation of the Russian Federation, of the powers of state (municipal) customers to conclude and execute on behalf of the relevant public legal entity state ( municipal) contracts on behalf of state authorities (state bodies), management bodies of state non-budgetary funds, local governments that are state (municipal) customers.
8. This order applies to the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roscosmos" in the course of budgetary accounting of the facts of economic life arising from the exercise of the powers of the chief manager of budgetary funds, the recipient of budgetary funds, the chief administrator of budget revenues and the administrator budget revenues, as well as to federal state unitary enterprises when transferred to them by the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roskosmos" on the basis of agreements of their powers as a state customer to conclude and execute state contracts on behalf of the Russian Federation, including including within the framework of the state defense order, on behalf of these corporations in the implementation of budget investments in capital construction projects of the state property of the Russian Federation and for the acquisition of objects commodities of immovable property into the state property of the Russian Federation.
(see text in previous edition)
