Accounting for other settlements with debtors. Materials of the magazine "Consultant Sverdlovsk region How to close an account 210.05 in a budgetary institution

The correct use of CPS - the classification signs of accounts, popularly known as BCC - can significantly reduce the number of errors when filling out regulated reporting in the 1C: Accounting configuration. public institution". Forms such as 769 and 710 directly depend on the selected CPS. If you keep records according to the rules throughout the year, then at the end of the year reporting will not be a problem.

KPS in 1C configurations are divided into:

• KRB - "consumable KBK";
• KDB - "profitable KBK";
• CIF - "settlement CBC"
• gKBK - indefinite (used at the end of the year and temporary disposal).

Each CPS consists of 17 digits. The first four digits are section, subsection. The last three categories are the classification of income (KVD), expenses (KVR).

The use of CPS is regulated by Instructions 174n and 162n. Some accounts use only one CPS and no other. For example, for account 304.01 "Settlements on funds received under temporary disposal", it is legal to use only a CPS of the gKBK type, consisting of all zeros. Other accounts can use different types KPS depending on the corresponding account or intended purpose.

In this article, we want to create a brief memo for an accountant. Of course, this article is not an instruction on budget accounting. It can only facilitate the choice of one or another type of CPS, depending on the accounts.

So let's get started.

• Accounts of group 100 "Non-financial assets", namely accounts 101-105, 111, 114 - Type of CPS: KRB. zeros are indicated in 5-17 digits. those. the composition of the CPS includes only an indication of the section, subsection. The rest of the fields are not filled. Although, in practice, in some institutions, higher authorities make it recommended to form balances at the beginning of the year for non-financial assets at "zero BCC", and use "expenditure BCC" during the year. Thus, the write-off and movement of "last year's" assets should take place at zero BCC, and the inflow and movement of this year's assets should be at expense BCC. At the end of the year, again, all balances on account CBCs are transferred to zero. In our opinion, this is extremely inconvenient, primarily because of the confusion during the year - the current balances "hang" on different CPS. Well, and an increase in turnover due to the transfer of balances through the CPS at the end of the year.
• Accounts of group 201 "Institutional funds" (except for 201.35) - Type: CIF. All zeros, no section, subsection. For these accounts, accountants also often use different CPS: they are divided into sections / subsections and use "tails" 510, 610 "Receipts to / Disposals from accounts". The last option - the use of CIF analytical groups for accounts 201 - is highly discouraged. At the end of the year, balances on cash receipts will appear in the General Ledger in black, and expenses will appear in red. Agree, such a General Ledger will not cause approval from any verifier. Therefore, with accounts 201 we recommend using the "zero" CIF.
• Account 201.35" Cash documents"although it is included in the group 201 "Institutional funds", but uses a different kind of CPS. Type: KRB. 1-4 category - section, subsection. Remaining zeros.
• Check 201.06 "Settlements with the founder" involves the use of the KDB type with all zeros. Although the instructions indicate that 210.06 should use a zero KDB only with a CFA of 4. For other CFAs, you can use a KDB of 180, but still we recommend that you specify a zero KPS for all types of financing.

Separately, it is necessary to analyze the use of CPS in accounts 401.10 "Incomes of the current financial year" and 401.20 "Expenses of the current financial year".

Account 401.10 must use the same CPS as the offsetting account if the correspondent account uses "income BCC". So, for example, in the posting of accrual of income from the provision of services Dt 205.31 Kt 401.10, the credit CPS will be the same as the debit CPS - KDB 130.

An exception to this rule are postings with "expenditure" correspondent accounts. For example, writing off the residual value of fixed assets Dt 401.10 Kt 101.XX. At account 101.XX, as we mentioned above, KPS of the KRB type. At account 401.10, the type of KPS is always KDB. Therefore, in this case, the rule of identical CPS does not apply. The choice of KPS at account 401.10 in correspondence with expense accounts is determined by KOSGU account 401.10. So in our example about writing off the residual value, the posting from KOSGU looks like this: Dt 401.10.172 Kt 101.XX.410. With KOSGU 172 and correspondent accounts 101, 104, account 401.10 uses KPS of the KDB type, 15-17 categories - 410 "Decrease in the cost of fixed assets." With KOSGU 172 and correspondent account 105, account 401.10 uses KPS of the KDB type, 15-17 digits - 440 "Decrease in the cost of inventories."

At the same time, when using KOSGU 180, for example, with the gratuitous receipt of fixed assets, the KPS at account 401.10 will be with the analytical group 180.

At the account 401.20 type of KPS is always KRB . He will depend on KOSGU and is mainly copied from the KPS correspondent account. It is worth noting that in case of correspondence 401.20 with accounts 101-105, the KPS will be with KVR 000.

Well, let's summarize the article with a brief table, which will be a memo for the accountant.

The budget institution participates in the auction as a supplier. The budgetary institution needs to transfer the collateral under the contract from the personal account using the financial collateral code "2".
How to reflect the transfer of collateral and its return in accounting? What expense type code and KOSGU article should be indicated? Do I need to make changes to the financial and economic activity plan?

After considering the issue, we came to the following conclusion:
The transfer of security under the contract and its return are reflected in the accounting of a budgetary institution using account 210 05 "Settlements with other debtors" under article 610 (510) of the analytical group of the budget revenue subtype and under article 610 (510) of KOSGU.
Changes regarding the transfer of security under the contract and its return are not reflected in the Financial and Economic Activity Plan, unless otherwise established by the founder.

Rationale for the conclusion:
State (municipal) budgetary institutions may transfer funds in accordance with the established procedure in order to ensure the execution of the contract.
Accounting for settlements on transfers (refunds) of collateral amounts is carried out using account 210 05 "Settlements with other debtors" (clause 235 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n).
Transactions on the transfer and return of security for the performance of the contract are not income or expense transactions. Such operations, leading to a decrease (increase) in funds and not related to the expenses (income) of institutions, are reflected in the accounting and reporting of a budgetary institution using Article 610 "Disposal from accounts" ("Receipts to accounts") of KOSGU (see, in in particular, the Ministry of Finance of Russia dated April 27, 2015 N 02-07-07 / 24261).
Settlements with the amounts of cash collateral are subject to reflection in lines 592 (when transferring) and 591 (when returning) of the section "Sources of financing the deficit of the institution's funds" of the Report on the implementation by the institution of its financial and economic activity plan (form 0503737) (clause 44 of the Instruction approved by the Ministry of Finance Russia dated March 25, 2011 N 33n). Accordingly, when reflecting transfers of collateral, code 610 "Withdrawals from budget accounts" of the analytical group of the type of sources of financing budget deficits (hereinafter - AnKVI) is applied, when reflecting their returns - code 510 "Receipt to budget accounts" AnKVI.
The Ministry of Finance of Russia dated 08/01/2016 N 02-06-10 / 45133 contains accounting entries to reflect the transfer and return of collateral. At the same time, these transactions are reflected under Article 610 of the AnKVI, Article 610 of the KOSGU when transferring funds, and under Article 510 of the AnKVI and Article 510 of the KOSGU when returning previously listed collateral.
Please note: in accordance with paragraph 14, clause 2.1 of the Instruction approved by the Ministry of Finance of Russia dated December 16, 2010 N 174n, taking into account the changes made from January 6, 2018 by the Ministry of Finance of Russia dated November 29, 2017 N 212n, according to the accounts of analytical accounting of account 0 210 05 000 " Settlements with other debtors" the formation of digits 1-17 is carried out as follows:
- digits 1-4 of the account number reflect the code of the type of function, service (work) of the institution, for which, in order to ensure the holding of a tender for the execution of contracts for the provision of services (work), the income received by the institution as a result of the type of service (work) rendered by it will be reflected ;
- digits 5-17 of the account number reflect the analytical code of receipts corresponding to the code of the analytical group of the type of sources of financing budget deficits 510 "Receipts to budget accounts".
Based on the foregoing, the situation under consideration is reflected in the accounting records of a budgetary institution with the following entries:
1. Debit 2 210 05 560 Credit 2 201 11 610,
with a simultaneous increase in the off-balance account 18 (610 AnKVI, 610 KOSGU)
- reflects the transfer of collateral under the contract;
2. Debit 2 201 11 510 Credit 2 210 05 660,
with a simultaneous increase in the off-balance account 17 (510 AnKVI, 510 KOSGU)
- reflects the return of the previously listed collateral under the contract.
The state (municipal) budgetary institution draws up a plan for financial and economic activities (hereinafter referred to as the FEA Plan) in accordance with the Requirements approved by the Ministry of Finance of Russia dated July 28, 2010 N 81n (hereinafter referred to as Requirements N 81n), in the manner determined by the executive authority (local authority self-government), exercising the functions and powers of the founder in relation to the institution (hereinafter referred to as the founder), unless otherwise established by federal laws, regulatory legal acts of the President Russian Federation or the Government of the Russian Federation (clause 2 of Requirements No. 81n).
Based on the nature of the funds transferred (returned) as security for the contract, they are not expenses (revenues) of a budgetary institution. Accordingly, they cannot be reflected in Table 2 in lines 110-180 in terms of income, 210-260 in terms of expenses.
The requirements of N 81n do not establish the need, as well as the detailed procedure for reflecting in Table 2 of the FCD Plan the amounts of transferred (returned) collateral under the contract. Therefore, taking into account the norm of paragraph 2 of Requirements N 81n, such a procedure may be provided by the founder.

Prepared answer:
Legal Consulting Service Expert GARANT
Kireeva Anna

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

The security is transferred by institutions in accordance with the requirements of Art. 44 of the Federal Law of 05.04.2013 N 44-FZ and (or) relevant documentation

Calculations on the amounts of security for the performance of contracts (agreements) concluded by institutions as suppliers (executors, contractors)

*(1)

Security is provided in accordance with Art. 96 of the Federal Law of 05.04.2013 N 44-FZ and (or) the terms of the contract (agreement)

Settlements on other collateral payments and deposits transferred by institutions

Operations to increase (decrease) cash balances of institutions *(1)

Provision of collateral payments, deposits may be provided, in particular:

Contracts are concluded in accordance with the provisions of Chapter 49 "Assignment" or Chapter 52 "Agency" of the Civil Code of the Russian Federation

Settlements under contracts (agreements) with the participation of international financial organizations

Settlements not related to cash flow

Other facts of economic life, in particular, settlements under agreements concluded in accordance with Chapter 51 "Commission" of the Civil Code of the Russian Federation, similar in economic content to settlements under commission agreements (agency agreements) * (3)

The list of settlements to be recorded on account 210 05 is open. The grounds for using an account that are not directly provided for by Instruction N 157n and the Instructions for the Application of Charts of Accounts must be established by the Accounting Policy of the institution.

In addition, institutions may enter into bilateral agreements on gratuitous receipt of services (works) or tripartite agreements on gratuitous receipt of services (works), providing for payment by third parties. According to the accounting policy, the conclusion of such contracts can be reflected in accounting by recognizing the receivables of the relevant counterparty in the debit of account 210 05 in the amount of the cost of services (works, goods) to be transferred to the institution free of charge, and upon receipt of these services (works), the accounting may reflect the write-off of receivables . In particular, the provisions accounting policy it may be possible to use the following accounting entries * (4) :

As part of the formation of the accounting policy, public sector organizations have the right to establish an additional grouping of settlements with other debtors as part of the working chart of accounts - additional analytical codes of account numbers accounting.

Such decisions are made taking into account the requirements for the disclosure of information on the results of the institution's activities (separate accounting), imposed by:

Legislation of the Russian Federation (including tax);

Bodies exercising the functions and powers of the founder.

Example

Under a commission agreement, a budgetary (autonomous) institution - a commission agent must sell a consignment of goods of a consignor in the amount of 118,000 rubles. (including VAT - 18,000 rubles). The commission agent is entitled to a commission in the amount of 10% of the transaction price, which, according to the terms of the agreement, can be deducted from the amounts due to the committent after the submission of the report to the committent. The commission agent has completely sold the goods received for the commission. The institution participates in settlements and withholds its remuneration from the funds due to the committent. In accordance with the accounting policy, settlements under the commission agreement are reflected by the organization using accounts 210 05 "Settlements with other debtors" and 304 06 "Settlements with other creditors".

Accounting records may include:

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Information block "Encyclopedia of decisions. Public sector: accounting, reporting, financial control" is a set of unique updated analytical materials aimed at accountants, specialists of financial and economic services of public sector organizations

The material is current as of June 2019.

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Information block materials will help in short time and on high level solve problems in the field of accounting, use of budget classification, as well as correctly apply regulatory legal acts in terms of improving the legal status of state (municipal) institutions.

S. Bychkov, Deputy Director of the Department of Budget Methodology and Financial Reporting in public sector Ministry of Finance of Russia

Y. Krokhina, Head of the Department of Legal Disciplines of the Higher School of Public Audit (Faculty of Moscow State University named after M.V. Lomonosov), Doctor legal sciences, Professor

V. Pimenov, Chief Editor of the joint editorial office "Budget sphere", head of the Department of budget methodology of the company "Garant", expert of the Laboratory for the analysis of information resources of the Research and Development Center of Moscow State University. M.V. Lomonosov

A. Kulakov, Head of the Accounting and Reporting Department of the Federal State Budgetary Institution "Main Military Clinical Hospital named after Academician N.N. Burdenko" of the Ministry of Defense of Russia, professional accountant, editor-expert, specialist in automation of budget accounting of the company "1C"

A. Kireeva, expert, specialist in automation of budget accounting of the company "1C"

O. Levina, expert, adviser to the state civil service, 1st class

N. Andreeva, expert, professional accountant, member of the IPA of Russia

Y. Volgina, expert

O. Emelyanova, expert

T. Durnova, expert

T. Tolmacheva, expert

O. Pozhidaeva, expert

I. Saltykova, expert, adviser of the state civil service of the Russian Federation, 2nd class

O. Monaco, tax editor, auditor

A. Kuzmina, editor-expert on legal issues, candidate of legal sciences

and etc.

List of abbreviations:

Law N 402-FZ - Federal Law of December 6, 2011 N 402-FZ "On Accounting"

Order of the Ministry of Finance of Russia dated 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 Guidelines for their application"

Instruction N 33n - Instructions on the procedure for compiling, submitting annual, quarterly financial statements state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of Russia dated March 25, 2011 N 33n

Instruction N 191n - Instruction on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 28, 2010 N 191n

BCC - budget classification codes

KOSGU - Classification of operations of the general government sector

Plan FHD - Plan of financial and economic activity

GRBS - chief manager budget funds

PBS - recipient of budgetary funds

Founding body- a body exercising the functions and powers of the founder of a budgetary or autonomous institution

In accordance with the agreement, the municipal budgetary healthcare institution provides services for a fee to provide the population with medicines and medical devices on the territory rural settlements in which there are no pharmacy organizations licensed for pharmaceutical activities.
In accordance with the clause of the agreement, the amount received from the sale of medicines must be paid to the pharmacy cash desk at least twice a month. Payment to the principal can be made both directly by transferring cash proceeds to the pharmacy cash desk, and by non-cash transfer of funds from the personal account of a budgetary institution.
The healthcare institution will receive a remuneration in the amount of 7% of the sold medicines and medical goods on a monthly basis by non-cash payment.
What is the reflection of accounting operations in this situation in the municipal budgetary healthcare institution?

After considering the issue, we came to the following conclusion:
Goods received by a budgetary institution (commission agent) for sale from a committent (pharmacy) can be recorded on account 02 " Material values accepted (received) for storage". To record settlements with buyers under a commission agreement and settlements with a principal, a budgetary institution can use, respectively, accounts 210 05 "Settlements with other debtors" and 304 06 "Settlements with other creditors". Account 205 31 "Calculations on income from the provision of paid works, services" can be used to reflect operations for the accrual and transfer of commissions.

JUSTIFICATION OF THE CONCLUSION:
According to paragraph 1 of Art. 990 of the Civil Code of the Russian Federation (CC), under a commission agreement, one party (commission agent) undertakes, on behalf of the other party (principal), for a fee, to make one or more transactions on its own behalf, but at the expense of the principal. At the same time, things received by the commission agent from the committent are the property of the committent (clause 1 of article 996 of the Civil Code of the Russian Federation).

Consequently, medicinal products transferred by the committent (pharmacy) for sale to the commission agent (budgetary healthcare institution) are the property of the pharmacy and cannot be reflected in the accounting of the budgetary institution on balance accounts (clause 22 of the Instructions for the use of a unified chart of accounts of accounting, approved by order of the Ministry of Finance Russia dated 01.12.10 No. 157n, hereinafter - Instruction No. 157n).

In order to ensure proper control over the safety and movement of medicinal products received from the principal, these goods can be accounted for by the commission agent (in a budgetary institution) on off-balance account 02 “Tangible assets accepted (accepted) for storage” (paragraph 335 of Instruction No. 157n) .

Since the provisions of Instruction No. 157n do not directly provide for the use of account 02 "Tangible assets accepted (accepted) for storage" to account for property received from the committent, the possibility of using this account by a budgetary institution (as a commission agent) should be fixed in the accounting policy (clause 6 Instructions No. 157n and clause 4 of the Instructions for the application of the chart of accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of Russia dated 12.16.10 No. 174n, hereinafter - Instruction No. 174n).

We also note that the provisions of Instruction No. 157n and Instruction No. 174n do not regulate the procedure for reflecting obligations under the commission agreement.

At the same time, in accordance with paragraph 235 of Instruction No. 157n (as amended by the order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n), account 210 05 "Settlements with other debtors" is intended to reflect settlements under agency agreements (agency agreements). In addition, settlements with debtors for transactions arising in the course of business and not provided for reflection on other accounting accounts are subject to reflection on this account.

In turn, to account for settlements with creditors for transactions arising in the course of the activities of a state institution and not provided for reflection in other accounting accounts, account 304 06 "Settlements with other creditors" is used (paragraph 281 of Instruction No. 157n).

Thus, as part of the formation of its accounting policy and in agreement with the body exercising the functions and powers of the founder in relation to the budgetary institution, your institution has the right to use, respectively, accounts 210 05 “Settlements with other debtors” and 304 06 “Settlements with other creditors”.

The amount of money received from buyers of medicinal products sold under a commission agreement is not the income of the commission agent and is subject to transfer to the committent in accordance with the provisions of the commission agreement. The debt to the principal may be recorded at the time of receipt of funds from buyers on the basis of the terms of the concluded commission agreement and accounting statement.

In accordance with the provisions of the Directives approved by Order No. 65n of the Ministry of Finance of Russia dated July 1, 2013, transactions resulting in an increase (decrease) in funds and not related to income (expenses) of institutions are recorded using Art. 510 "Receipt to budget accounts" (610 "Disposal from budget accounts") KOSGU (letters of the Ministry of Finance of Russia dated 04.27.15 No. 02-07-07 / 24261, dated 03.16.15 No. 14 No. 02-07-07 / 50609), and income from the performance of paid services (works) is reflected under the article KOSGU (analytical group of the subtype of income) 130 "Incomes from the provision of paid services (works)".

In view of the foregoing, we believe that in the situation under consideration, the amounts of receipts from buyers subject to further transfer to the committent can be reflected in the accounting under the KOSGU codes 510 and 610, respectively, and the amounts of remuneration due under the commission agreement - under the KOSGU code 130.

The accrual of commission by a budgetary institution is reflected on the basis of the commission agent's report approved by the committent on the implementation of the commission received by him medicines(Article 999 of the Civil Code of the Russian Federation). In accounting, this operation is documented by an entry in the debit of account 2 205 31 560 "Calculations on income from the provision of paid work, services" and the credit of account 2 401 10 130 "Income from the provision of paid services" (clause 93 of Instruction No. 174n).

In view of the foregoing, the situation under consideration can be reflected in the accounting of a budgetary institution by the following accounting entries:

1. Increase in off-balance account 02 "Tangible assets accepted for storage"

• the receipt of medicines from the principal for sale through the FAP is reflected;

2. Debit 2 201 34 510 (Increase in off-balance account 17 - KOSGU 510) Credit 2 210 05 660 (Settlements with buyers under the commission agreement)

• reflected the receipt of funds at the cash desk of the commission agent from buyers;

3. Debit 2 210 05 560 (Settlements with buyers under the commission agreement) Credit 2 304 06 730 (Settlements with the principal)

• reflects the debt to the committent;

4. Reduction of off-balance account 02 "Tangible assets accepted for storage"

• the goods are transferred to the buyer;

5. Reflection of settlements between the committent and the commission agent for the sold medicinal products:

When paying in cash:

5.1. Debit 2 304 06 830 (Settlements with the principal) Credit 2 201 34 610 (Increase in off-balance account 18 - KOSGU 610)

• funds are transferred from the cash desk of the institution to the committent;

For non-cash payments:

5.2. Debit 2 210 03 560 (Increase in off-balance account 17 - KOSGU 510) Kt 2 201 34 610 (Increase in off-balance account 18 - KOSGU 610)

• funds are transferred from the cash desk of the institution to the personal account;

5.3. Debit 2 201 11 510 (Increase in off-balance account 17 (KOSGU 510) Credit 2 210 03 660 (Increase in off-balance account 18 - KOSGU 610)

• funds received on the personal account of the institution;

5.4. Debit 2 304 06 830 (Settlements with the principal) Credit 2 201 11 610 (Increase in off-balance account 18 - KOSGU 610)

• funds are transferred to the committent;

6. Debit 2,205 31,560 (Settlements with a principal) Credit 2,401 10,130

• the revenue (remuneration) of the commission agent is reflected;

7. Debit 2,201 11,510 (Increase in off-balance account 17 - KOSGU 130) Credit 2,205 31,660

• remuneration was received on the personal account of a budgetary institution under a commission agreement;

8. Debit 2,401 10,130 Credit 2,303 04,730

• reflects the accrual of VAT on the amount of the commission.

Legal Consulting Service Expert GARANT
ValentineSuldyaykina