Document “Decryption of unused cash deposited through an ATM”.

Added the corresponding elements of the directory " Types of taxes and payments", document operations " Reflection of salary in accounting».

Income and expenses from the revaluation of currency values ​​in the simplified tax system

In accordance with Federal Law No. 94-FZ dated June 25, 2012, revaluation of property in the form of currency values ​​and claims (obligations), the value of which is expressed in foreign currency, including on foreign currency bank accounts, due to a change in the official exchange rate of foreign currency to foreign currency Russian Federation, for the purposes of Chapter 26.2 of the Tax Code of the Russian Federation is not performed, income and expenses from the specified revaluation are not determined and are not taken into account.

From 01/01/2013, the document "Currency Revaluation" does not reflect in the Book of Income and Expenses (STS) income and expenses from currency revaluation in cash and on personal accounts of an autonomous institution applying a simplified taxation system.

Exchange of electronic documents

A subsystem for exchanging electronic documents with contractors is built into the configuration.

There are two exchange options available:

• Through an electronic document management operator;
• Direct exchange with the counterparty.

When using direct exchange with counterparties, electronic documents can be transferred:

• Through a file resource;
• Through an ftp resource;
• By email.

The exchange of the following electronic documents has been implemented:

• The act of acceptance and delivery of work performed (services rendered);
• TORG-12;
• Invoice;
• Correction invoice;
• Arbitrary electronic document.

The ability to generate electronic documents has been added to the following configuration documents:

Outgoing:

• The act of providing services. Corresponds to the electronic document "Acceptance certificate for the work performed (services rendered)";
• Realization of materials. Corresponds to the electronic document "TORG-12";
• Invoice issued. Corresponds to the electronic document "Invoice";
• Corrective invoice issued. Corresponds to the electronic document "Invoice";
• Correction invoice issued. Corresponds to the electronic document "Correction invoice".

Inbox:

• Third-party company services. It is formed upon receipt of the electronic document "Acceptance certificate for the work performed (services rendered)";
• Purchase of materials. Formed upon receipt of the electronic document "TORG-12";
• Invoice received. Formed upon receipt of the electronic document "Invoice";
• Corrective invoice received. Formed upon receipt of the electronic document "Invoice", which corrects the original invoice;
• Corrective invoice received. It is formed upon receipt of the electronic document "Corrective invoice".

Other changes

Document "Transfer of NFA costs to another KFO, KPS".

Added automatic generation of new working accounts for new KFO and KPS when posting a document.

Accounting for liabilities

In documents" Application for amendments to the budget commitment" And " Information about the accepted budget commitment" added the ability to indicate the "Number of executive document” and “Date of the executive document”.

When specifying the "Number of the executive document" and "Date of the executive document" in printed form 0531702, section 3 "Details of the executive document" is formed.

Reports “Summary of performance data…”

In the reports" Summary data on the execution of the PBS budget", "Summary data on the execution of the budget of the GRBS, RBS" And " Summary data on the implementation of the FCD plan" Added the possibility of selection and grouping by additional characteristics of the subconto "Additional budget classification" and "Agreements".

Cash documents

For transaction type "Other" documents " Application for cash flow" And " Payment order "Added the ability to select CPS type "gKBK".

In document " Notice of clarification of customer transactions» Added the ability to enter based on the document « Application for cash (bank card)».

Document “Decryption of unused cash deposited through an ATM”

In the document, the "Personal account section" attribute has been moved to the tabular section in accordance with the requirements of the OFK format of the album 10.0. The visibility of the props is determined by the album's validity date.

The document "Accounting income from the sale of fixed assets (IA, NLA)"

The check box "Reflect VAT on CFR 2" has been added to the document, which determines which CFR will reflect the operation for calculating VAT. If the checkbox is disabled, then the accrual will be made according to the CFA specified in the document.

Storno Document

Added the ability to enter a document " Storno"based on the document" Transfer of NFA costs to another KFO, KPS".

Directory "Organizational and legal forms of subjects of civil law"

The length of the directory code has been increased to 5 characters, and the length of the name to 120. The changes were made in accordance with the Order of Rosstandart of October 16, 2012 No. 505-st "On the adoption and implementation of the All-Russian classifier of legal forms OK 028-2012".

Document journals

In document journals, the information line displays information about the author and the user who last made changes to the current document. Information is displayed depending on the setting of the corresponding mode in the program settings.

Regulated accounting reporting

Delivery includes kit version 2.0.23.8 of forms financial statements established by orders of the Ministry of Finance of Russia No. 33n dated March 25, 2011 and No. 191n dated December 28, 2010 (as amended by Order No. 191n of the Russian Ministry of Finance dated December 29, 2011).

Regulated tax reporting

Exchange with treasury systems and bank institutions

Version 1.0.16 includes an album of version 10 dated 12/11/2012 of exchange formats with treasury systems (OFK.xml file).

The delivery of version 1.0.16 also includes a file containing all previous exchange formats with treasury systems up to version 9.0 inclusive (file oldOFK.xml).

Data transfer from BSU 1.0 to BSU 2.0

Conversion rules for exchange from BSU ed. 1.0 version 1.0.16 in BSU rev. 2.0 version 2.0.7 updated to version 1.16.7.1.

1. The release is intended for upgrading from version 1.0.15.3 and 1.0.15.4 configurations. The update procedure is given in the 1cv8upd.htm file;
2. Additional information on updating the release and a list of additional files included in the release distribution are given in the ReadMe.txt file;
3. A complete list of changes in the release and fixed bugs is given in the file Accounting public institution. Version 1.0.16. Changes in version.mxl.

In this article I would like to talk about the main means. Namely, the acquisition and payment according to different financial security codes (CFO) or according to different classification features of accounts (CPS). After all, it often happens that an institution receives funds under one program (and therefore - KFO), and it is possible to pay for installation and delivery services from another KFO. Consider such a case in the program 1C: Accounting of a state institution 8, edition 2.0.

Let's get the basics:

After creation, we fill the document with data:

We also fill in the tabs "Additional", "Information about equipment", "Commission". The “Accounting operation” tab is of interest to us, we will select the appropriate option there:

After selecting the operation, the details for filling in become available:

When held, the document generates the following movements:

After we have purchased a fixed asset, it must be delivered, and then installed and configured. We will use the services of third-party organizations, which we will pay from the funds of another CFD:

Let's fill the document with data:

Please note that we pay for these services from another CFD.
Let's check the document, look at the postings:

After all the purchase costs are collected in the form of capital investments, it is necessary to take into account the fixed asset. But since parts of the cost were paid from different CFDs, this cannot be done directly. Therefore, it is necessary to transfer the costs to the CFD on which this fixed asset will be stored further and from which depreciation will be charged.
In order to assess the situation, we will form a balance sheet for account 106.31 (the account on which costs are accumulated in our example):

In this form, the report is not informative, so you need to make the following settings:

We generate the report again, we get the following picture:

As can be seen from the report, the costs for the fixed asset itself went through one CFA, the costs for the services of third-party organizations - according to another. And in this situation, if we use the document “Adoption for accounting of fixed assets, intangible assets, intangible assets”, it will not be possible to automatically generate the cost of the fixed asset, the program simply will not see the costs for another CFO.
Therefore, it is necessary to transfer costs between CFOs. To do this, in the program 1C: Accounting of a state institution 8, edition 2.0. there is a special document "Transfer of investments in NFA". You can find it:

The document is a universal mechanism for transferring investments from one CFD to another or from one CPS to another:

Let's fill in the document, which consists of two parts: on the left we indicate the details from which we want to transfer, and on the right - where to transfer:

In this document, you must also indicate the shuttle account, i.e. the account with which the transfer will be made. Usually this is account 304 06 "Settlements with other creditors" (financial result accounts can also be used). It must be indicated in the document (KPS is recommended to use the same one as in the purchase of fixed assets and additional services). Accordingly, the KEK on the left side will be 830 - “Reduction of other accounts payable”, on the right - 730 “Increase in other accounts payable”:

After filling in this tab, you must go to the next one - "Capital investments". On this tab, you need to specify the main asset, which is the object of attachment in our example. I recommend using the convenient selection button:

A form will open in which the fixed assets we need will be displayed:

After the fixed asset has been selected, you need to calculate the cost using a special button:

The completed tab looks like this:

For control, we will form a balance sheet. Pay attention to the settings. To minimize the number of errors in accounting, we recommend that you analyze this report after each more or less major operation. This procedure will allow you to avoid inadvertent shortcomings (choosing the wrong CPS or CFD, for example):

Let's analyze invoice 304:

The turnover on the account is correct, since the account was used as an auxiliary during the transfer.
After we analyze the account 106:

After the transfer of investments, the entire cost of the fixed asset was collected on account 106.31. Now it can be taken into account:

Let's choose the following operation:

Fill out the document:

After that, let's go to the second tab "Cost of investments". On this tab, select the object of investments and the account. After selection, the cost will be filled in automatically. If necessary, you can use the "Calculate cost" button:

On the next tab "Fixed assets, intangible assets, intangible assets" you need to fill in the data. Let's add the main tool using the button:

On this tab, you enter information about the accounting account, useful life, depreciation amount, inventory numbers of the card and the fixed asset itself:

Fill in the data on the reflection in the accounting. Clicking on a hyperlink in a column of the same name opens the following form:

In the form, you must first select the order of repayment of the cost in accounting. Since our fixed asset is worth more than 40 thousand rubles, in this case depreciation is charged, while the method is linear. We also select the cost allocation account and cost types.
Once completed, the tab looks like this:

When posting, the document generates the following movements on the accounts:

Thus, a new fixed asset was taken into account.

To perform operation No. 5, 1C added a document to the configuration "Transfer of NFA costs to another KFO, KPS", which is designed to transfer capital investments in fixed assets, intangible assets and non-produced assets collected on the account. 106, to another KFO and (or) KPS (see Fig. 1).

It is used to reflect the acceptance by the institution for accounting by type of activity (KFO = 4) of investments in NFA made at the expense of subsidies for other purposes (KFO = 5) or budget investments (KFO = 6) in accordance with the Letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07 / 3798 "On the reflection in accounting and financial statements of budgetary, autonomous institutions, as well as in budgetary accounting and budgetary reporting of bodies exercising the functions and powers of the founder of an institution, transactions with real estate, in respect of which the institution does not have the right to independently dispose, and especially valuable movable property".

In this example, we are changing both CFA and CPS. For execution last operation(No. 6) upon acceptance of the OS object for accounting, you must select the menu item in the control panel "Accept", same as in document "Purchase of fixed assets, intangible assets"(see Fig. 2).

Similar operations in current activities can be used between KFO=2 and KFO=4. You don't have today Money from a subsidy for the implementation of g (m) assignments (not received yet), but there are extra-budgetary ones, here is a source of borrowing KFO = 2. good methodological material on this subject there will be letters from the Ministry of Finance of Russia dated February 9, 2012 No. 02-03-09 / 428 “On social payments by institutions made in 2012” and dated 04.09.2012 No. 02-06-10/3517.

Letter No. 02-06-07/3798 of the Russian Ministry of Finance dated 18.09.2012 provided clarifications on the accounting of budgetary and autonomous institutions for the acquisition of property at the expense of subsidies for other purposes (KFO 5).

It is provided for the acceptance for accounting of investments in property made at the expense of subsidies for other purposes, according to the type of activity "4" (KFO 4) on the basis of the Certificate (f. 0504833).

In accordance with the annex to the letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07 / 3798, the following accounting entries are made:

1. Formation of investments in property at the expense of subsidies for other purposes

Dt 5 106 xx 310

Kt 5 302 31 730

Dt 5 304 06 830

Kt 5 106 xx 310

Dt 4 106 xx 310

Kt 4 304 06 730

Dt 4 101 xx 310

Kt 4 106 xx 310

Reflection of the acquisition of property at the expense of subsidies for other purposes in the program "1C: Accounting of a state institution 8"

1. Formation of investments in property at the expense of subsidies for other purposes.

In the program "1C: Accounting of a state institution 8", the formation of investments in fixed assets is reflected in the document "Purchase of fixed assets and intangible assets" with the corresponding operation.

When acquiring fixed assets at the expense of subsidies for other purposes, the document “Purchase of fixed assets and intangible assets” should indicate KFO - 5.

On the tab "Capital investments" of the document "Purchase of fixed assets and intangible assets" the element of the directory "Fixed assets" is indicated.

When posting a document, accounting records are generated for KFO 5.

2. Acceptance by the institution for accounting by type of activity “4” of investments in property made at the expense of subsidies for other purposes (Based on the Certificate (f. 0504833))

The operation for accounting for the type of activity "4" of investments in property made at the expense of subsidies for other purposes in the program "1C: Accounting of a state institution 8" is documented by the document "Transfer of NFA costs to another CFD, CPS".

In the header of the document, as the "Account" attribute, you should select the account for which you want to transfer data, in our case - 106.31.

On the “General” tab in the “Write-off details” group, you should specify the KFO and KPS from which investments should be transferred, as well as the account (Write-off account) through which costs are written off from the old KFO (KPS), and its analytics.

In the "Capitalization details" group, you should specify the CFD and CPS to which the investments are transferred, as well as the account (Capitalization account) through which the costs of new CFR, CPS, and its analytics are written off.

In accordance with the provisions of the letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07 / 3798, when transferring investments from KFO 5 to KFO 4, account 304.06 should be indicated as a transit account.

On the “Capital investments” tab, you should indicate the object, the capital investments for which should be transferred to another CFD. The quantity and cost accounted for the object will be entered automatically.

When posting the document, postings are generated for writing off data from the old CFD (CPS) to the debit of the selected write-off account, as well as postings for posting data to the new CFR (CPS) from the credit of the posting account.

From the document “Transfer of NFA costs to another KFO, KPS”, a Notice (f. 0504805) can be generated to notify the manager of the expenditure of the subsidy.

3. Acceptance for accounting of fixed assets by type of activity "4"

After the transfer of costs to KFO 5, the fixed asset can be accepted for accounting to the corresponding account of account 101 00 “Fixed Assets” by the document “Acceptance for accounting of fixed assets and intangible assets” directly from the document “Transfer of NFA costs to another KFO, KPS”.

To do this, in the document, click the "Accept for accounting" button. A service processing window will open, in which you must click the "Generate" button.

The document “Acceptance for accounting of fixed assets and intangible assets” will be generated, in which most of the details will be filled in.

The "Fixed Assets" and "Depreciation" tabs are filled in in the usual way.

When posting a document, accounting records are generated for the acceptance of an inventory object for accounting.

Pavlova Maria,

Consultant of ANT-HILL Company

The maintenance of property assigned to the institution by the founder or acquired by the institution at the expense of funds allocated to it by the founder for these purposes is carried out at the expense of a subsidy for the performance of the task. Therefore, if an institution acquires fixed assets, for example, through a targeted subsidy (KFO = 5), they must be taken into account according to the type KFO = 4.
In paragraph 2.6 of the letter of the Ministry of Finance of Russia No. 02-07-07 / 5669, the Treasury of Russia No. 07-04-05 / 02-120 dated 02.02.2017, it is noted that the formation of indicators for accounts 7,101,10,000, 7,106,10,000, 5,101,00,000, 6,101 000 is not provided.
To transfer investments in a fixed asset to another code of the type of financial security, account 304 06 "Settlements with other creditors" is used.

Let's see how to reflect these actions in the program
In our example, the institution purchased a computer at the expense of a subsidy for other purposes (CFA=5).
We draw up a document in the program "Purchase of fixed assets, intangible assets":

We fill in all the necessary data in the document:
Credit account, Counterparty, Agreement and other basis for the occurrence of obligations, Debit account, Cost element

On the "Capital investments" tab, we also fill in all the necessary data: Capital investment object, quantity, amount:

From the posted document, you can print an accounting statement:

In order to reflect the transfer of investments in a fixed asset from KFO 5 to KFO 4, the document "Transfer of NFA costs to another KFO, KPS" is used.

We fill out the document: we indicate account 106.31, on the "General" tab we indicate the details of the write-off (KFO 5 and write-off account 304.06) and the details of posting (KFO 4 and the posting account 304.06)

On the "Capital investments" tab, you need to make a selection according to the balances and select the desired object, which is accounted for in the old CFD.

From the posted document, you can print the accounting statement by clicking the "Print" button.

In order to take into account the fixed asset, we use the document "Acceptance for accounting of fixed assets and intangible assets". This document can be created on the basis of the document "Transfer of NFA costs to another CFD, CPS" by clicking the button Take into account.

On the "General" tab in the document "Acceptance of fixed assets and intangible assets" it is necessary to fill in the Debit account to which the fixed asset is accepted for accounting.

On the "Fixed Assets" tab, we check and fill in the necessary data: MOL, inventory number, inventory card number.

On the "Depreciation" tab, fill in the data: OKOF, Depreciation group, Repayment procedure, Depreciation method, Depreciation cost account, Cost types.

When the checkbox "Commissioning" is enabled, simultaneously with the acceptance for accounting, depending on the values ​​of the details "Procedure for repayment of the cost" and " ", register movements are formed for the commissioning of the fixed asset.

After swiping from the document, you can print " Act on acceptance of the transfer of objects of non-financial assets " or "accounting statement".

I hope that the material in this article will be useful to you and you will be able to apply this information in your work in the 1C program.