1c accounting department of a state institution. Accounts department of the state institution Novosibirsk
"1C: Accounting of a state institution" ("1C: BGU") is a 1C solution for budgetary institutions. Suitable for automation accounting in organizations that are on an independent balance sheet, financed from the federal, regional or local budgets, as well as from the budget of the state non-budgetary fund.
"1C: Accounting of a state institution" was developed in strict accordance with the regulatory documents on accounting of the Ministry of Finance of Russia.
Implementation of the 1C:BSU program will allow:
- automate accounting in public institutions of all types: state, budgetary and autonomous;
- maintain centralized records of both one organization and a group in a single information base;
- keep centralized records for institutions that have transferred their accounting rights on the basis of an agreement;
- keep separate records of one institution with separate reporting;
- automate the work of accounting in accordance with all legal requirements - "1C: BGU" contains a standard Unified chart of accounts for government agencies;
- maintain the budget classification of the Russian Federation using completed sets of reference books in accordance with the Orders of the Ministry of Finance of Russia;
- facilitate and speed up the work of the accounting department of a budgetary institution by automating labor-intensive calculations and tasks.
Program features
Key features and benefits of the 1C:BSU program
- A set of ready-made solutions for accounting automation
"1C:BGU" is a complex ready tools accounting automation: data entry and storage, accounting document flow, registration of incoming and outgoing accounting documents; reporting, etc.
- Automation of all types of accounting
1C:BGU automates accounting in almost all sections of accounting, including:
- cost authorization accounting;
- accounting of operations of cash execution;
- cash accounting Money and documents;
- accounting for non-financial assets;
- accounting of settlements with suppliers and contractors;
- accounting for payroll, scholarships and allowances;
- accounting of settlements with accountable persons;
- accounting of settlements with buyers and customers;
- VAT accounting;
- tax accounting of income tax in accordance with Ch. 25 of the Tax Code of the Russian Federation.
- Work "from the document"
"1C: Accounting of a state institution" contains more than 170 types of specialized documents. They make it possible to reflect about 1000 types of financial and business transactions on the accounts of the organization's Working Chart of Accounts.
- Reporting
"1C:BSU" contains a set of standard and specialized reports, accounting and reporting registers. Reports in 1C:BSU allow you to group, select, sort data, quickly obtain the necessary accounting registers and present them in a form convenient for analysis.
- Budget and accounting reporting
The financial statements include forms in accordance with the orders of the Ministry of Finance of Russia. Reports in "1C: BGU" can be received both in paper and in electronic form. Only reports that pass the metrics consistency check are uploaded. Each fact of unloading is fixed.
- Tax reporting
"1C: Accounting of a state institution" allows you to submit tax reports different ways, for example, online using a digital signature. 1C:BSU has an autocomplete function for declaration forms: for VAT, for income tax, for USN, for property tax, for transport and land tax.
- Integration with GIS GMP and IS RNIP
You can buy "1C: BGU" and integrate the program with the state information system on State and municipal payments (GIS GMP) and with information systems for registering charges and payments (IS RNIP).
Service capabilities of "1C: BGU"
- Starting Assistant. Automatically fill in information about the organization, set the main accounting parameters, minimize errors.
- Control and elimination of erroneous situations. It will facilitate the work of users by checking the correctness and completeness of the entered data and other functions.
- Loading classifiers and exchange rates. Automatically loaded into 1C:BGU: budget classifier, BIC reference book, address classifier of the Federal Tax Service, exchange rate from the RBC website.
- Period closing assistant. It will create a list of mandatory operations for closing accounting periods, the sequence of their execution and their status. If the operation is not completed, the assistant will prompt you to enter it.
- Accounting analysis."1C:BSU" will automatically check the status of accounting to identify errors when generating reports. Based on the results of the check, an error log is generated.
- Data exchange."1C: BGU" is integrated with other systems with the ability to upload and download directories and documents, for example, with "1C: Salary and personnel of a state institution 8".
- Data search. Full-text search on multiple words, using search operators, or on an exact phrase.
- Credential access control. Restricts access to credentials of individual individuals and institutions.
- Use of commercial equipment. 1C:BGU supports work with: online cash registers, fiscal registrars, acquiring terminals, TSD, barcode scanners. The built-in assistant allows you to quickly connect, set up and start using the equipment.
- Work with distributed information bases. 1C:BGU provides for work with RIB, there is a mechanism for automatic data exchange between databases.
- User support. Users of 1C:BSU will be able to quickly receive updates to the system and reporting forms, as well as technical support on all issues.
- Automatic configuration update. 1C:BSU includes a configuration update assistant to get information about the latest updates and install them automatically.
- Integration with "1C: Salary and personnel of a budgetary institution 8". Two-way exchange of data on amounts payable and on the reflection of accrued and withheld amounts, including taxes in accounting, has been implemented.
- Data protection. Compared to the previous version, 1C:BGU features more high level protection through the use of access control functions.
Why should you buy "1C: BGU" in "1C-Business Architect"?
You can buy "1C: BGU in Moscow with free delivery and installation in our company and be sure of the quality of all services. We have the status of "Competence Center "1C" for budget accounting", which confirms the long and successful experience of working with government agencies.
Functionality
"1C: Accounting of a budgetary institution 8" provides automation of accounting for state (municipal) budget institutions financed from the federal, regional (subjects Russian Federation) or local budgets, as well as from the budget of the state off-budget fund on the basis of the budget estimate and keeping records according to the Chart of Accounts of budget accounting.
The program is intended for recipients, managers, main managers of budget funds, public authorities, local governments ( municipal authorities), management bodies of state non-budgetary funds, financial authorities, treasury authorities in terms of the execution of estimates for their maintenance.
Accounting for several institutions in a single information base
Data search
The configuration implements full-text search based on infobase data. You can search for multiple words, using search operators, or for an exact phrase.
Credential access control
Implemented the ability to impose restrictions on access to the credentials of individual individuals and / or institutions. A user with limited access rights does not have the opportunity not only to somehow change, but even to read data that is closed to him.
Use of commercial equipment
"1C: Accounting of a budgetary institution 8" supports work with cash registers (fiscal registrars). The built-in "Commercial equipment connection assistant" allows you to quickly connect, configure and start using fiscal registrars to register receipts of incoming and outgoing cash orders.
Working with distributed infobases
To work with distributed infobases, it is planned to include exchange plans in the configuration and add the "Autonomous Solution" mechanism designed to automate data exchange between infobases.
Online user support
Users of the program "1C: Accounting of a budgetary institution 8" can directly prepare and send to 1C company opinions about the use of the program, appeals to the technical support department, and also receive and view answers from the technical support department while working with the program. Also, users can take part in a survey of program users conducted by 1C in order to study problems that arise during operation.
Transfer of accumulated credentials from the program "1C: Accounting for budgetary institutions 7.7"
When switching from the program "1C: Accounting for budgetary institutions 7.7", the transfer of balances at the beginning of the year and directories will be supported.
Benefits over version 7.7
Compared with the previous version, the program "1C: Accounting of a budget institution 8" has a number of significant advantages related both to using the capabilities of the new technological platform and to developing the functionality and ergonomics of the application solution.
Chart of accounts
Thanks to the capabilities of the 1C:Enterprise 8 platform, the structure of the account in the program's chart of accounts is fully consistent with the structure of the account number in the Chart of Accounts of budgetary accounting. Chart of accounts setup is simplified and more intuitive: account setup is done directly in the account form, and work chart of accounts setup is done directly in the chart of accounts.
Budget classification
In accounting for budget classification, a new concept has been introduced - "BCC Validity Period": the values of codes of budget classifiers are entered on a specific date. This makes it possible to store transactions according to old and new budget classification codes in a single information base. Thus, when changing classifiers, you can work with the new and old classifications simultaneously in the same infobase. The income classifier, the classifier of internal and external sources of financing budget deficits are stored taking into account KOSGU.
It is possible to update budget classifiers from files downloaded from the 1C website, supplied to ITS or as part of configuration updates. After updating the budget classifiers, you can automatically check the compliance of the "KBK" directory with the loaded classifiers, set the expiration date for outdated KBK and accounts of the working chart of accounts.
"BSC balance transfer assistant" automates the laborious process of transferring account balances when changing budget classification codes.
Improved accounting for additional budget classification.
Analytical accounting and data analysis
The possibilities of conducting analytical accounting and data analysis have been expanded.
Using the "Institutions" hierarchical directory allows you to group institutions according to user-defined criteria and generate centralized accounting reports for groups of institutions, for example, to obtain information on accounts payable separately for all schools and separately for all kindergartens.
"1C: Accounting of a budgetary institution 8" supports, within the framework of one budgetary institution, the maintenance of separate accounting by type of funds (balance sheets) with the receipt of separate reporting.
The 1C:Enterprise 8 platform provides many ways to group, select, and filter data for analysis.
Increasing the ergonomics of the program
Interfaces of configuration documents are brought to a single standard.
The program comes with a list of financial and business transactions, documented (the directory "Types of transactions"). The chief accountant can disable operations that are not applicable in the institution to reduce the list of operations when selected in documents, preventing erroneous accounting entries.
A single technological mechanism for filtering the values of document details is used. Filling in the details of documents is automated based on the settings:
Directory "Types of operations",
- information register "Correspondence of analytical accounts of KOSGU",
- Algorithms of work of documents.
All this allows you to reduce the amount of input data, reduce input errors and protect information from unintentional incorrect user actions.
Expanding functionality
for various sections of accounting
Accounting for non-financial assets
In addition to individual accounting, group accounting of inventory objects was implemented with the formation of inventory cards for group accounting of fixed assets (f. 0504032), acceptance and transfer certificates (f. 0306031), write-offs of a group of fixed assets of the same type (f. 0306033).
The storage of information necessary for entering information into the register of federal property is supported (Government Decree No. 447 of July 16, 2007).
Additional user-defined characteristics of fixed assets are stored with reflection in inventory cards, for example:
Nickname, suit of animals,
- area of premises, number of storeys of buildings, etc.
The number of configuration documents for registration of NFA movement, accounted for both on balance and off-balance accounts, has been expanded.
The processing of the return of materials from the buyer, the formation of the Act of acceptance of materials in the form 0315004 for documenting claims to suppliers in case of shortages of non-financial assets during their acceptance, was automated.
It is provided for maintaining lists of permanent commissions - for inventory, for write-off of NFA, etc. - to be reflected in acts for the acceptance, transfer, write-off of NFA, in inventory lists, etc.
Accounting and inventory of strict reporting forms by numbers and series has been implemented.
Accounting for received and rendered services
Operations for offsetting advances, both received and issued, are fully automated.
VAT accounting
Implemented separate accounting for taxable and non-taxable VAT sales transactions in accordance with paragraph 4 of Art. 170 ch. 21 of the Tax Code of the Russian Federation.
Implemented issuance of one invoice for several receipt documents for multiple deliveries from one supplier during the day, month.
Accounting for VAT on construction and installation works performed for own consumption in an economic way is automated, in accordance with the Tax Code of the Russian Federation.
Cash accounting
An announcement for a cash contribution is implemented in the form of a document, which allows you to save these announcements in the infobase and adjust them in the future.
Improved integration with cash registers.
Integration with other programs
The new version has improved mechanisms for integration with programs used in financial and treasury bodies.
Data security
In the program "1C: Accounting of a budgetary institution 8", compared to the previous version, a significantly higher data security has been achieved through the use of advanced functions for delimiting access rights to data.
Benefits of using the platform
"1C:Enterprise 8"
Application solutions developed on the 1C:Enterprise 8 platform are distinguished by an ergonomic interface, advanced tools for building economic and analytical reporting, fundamentally new possibilities for analyzing and searching for information, high scalability and performance, modern approaches to integration, ease of system administration. All this takes public sector solutions to a new level of automation.
"1C:Enterprise 8" supports various DBMS - file mode, MS SQL Server, PostgreSQL, IBM DB2.
The 1C:Enterprise 8 server can operate both in MS Windows and Linux environments. This provides a choice when implementing the architecture on which the system will run, and the possibility of using an open software for server and database operation.
Ergonomic user interface
New modern design interface provides ease of mastering applied solutions for beginners and high speed for experienced users:
Significant acceleration of mass input of information due to the input by line function and efficient use of the keyboard;
- convenient tools for working with large dynamic lists:
* control of visibility and order of columns,
* setting up selection and sorting,
* print lists;
- maximum use of available screen space for displaying information,
- Styles mechanism.
Configuration
The standard configuration "Accounting of a budgetary institution" implements the most common accounting schemes and can be used in most budgetary institutions.
To reflect the specifics of accounting for a particular institution, the typical configuration can be changed. The program "1C: Accounting of a budgetary institution 8" has a launch mode "Configurator", which provides:
System setup for different kinds accounting,
- implementation of any accounting methodology,
- organization of any directories and documents of arbitrary structure,
- setting appearance information entry forms,
- setting up the behavior and algorithms of the system in various situations using the built-in language,
- wide design possibilities for creating printed forms of documents and reports using various fonts, frames, colors, patterns,
- the ability to visualize information in the form of diagrams,
- quick configuration change using visual development tools.
Scalability
The 1C:Enterprise 8 system provides scalability of application solutions, ranging from the simplest to the most multifunctional. The program "1C: Accounting of a budgetary institution 8" can be used in the following versions:
Single user - for small institutions or personal use;
- file - for multi-user work, provides ease of installation and operation;
- client-server version of work based on a three-level architecture.
Provides secure storage and efficient processing data while working a large number users.
Working with geographically distributed information bases
Unlimited number of stand-alone infobases,
- full or partial data synchronization,
- arbitrary order and method of transferring changes.
Integration with other systems
The program "1C: Accounting of a budgetary institution 8" has ample opportunities for interaction with other applications and provides:
Downloading exchange rates from the Internet,
- loading address classifiers,
- data exchange with other applications through text files, DBF files and XML documents.
Administration
The program "1C: Accounting of a budgetary institution 8" provides handy tools for administration:
Setting up user access rights based on the mechanism of roles, assigning an interface and user language;
- setting up the separation of access to data by workplaces (roles) of users;
- log of user actions and system events;
- the ability to upload and download the information base;
- tools for installing and updating the platform and application solutions.
1C programs are necessary in order to facilitate the work of users. Everything will really be exactly like this if you use 1C for its intended purpose and use all the useful functions provided in the program. And in order for daily work to be convenient, you need to correctly configure the settings. In this article I will tell you how to set up accounting parameters in 1C: Accounts department of a public institution 8 ed. 1.0
Go to the menu "Accounting" - "Setting accounting parameters".
On the first tab "General settings" we see the number of the current order by budget classification, which changes when the program is updated. Accounting currency - the Russian ruble is set by default. You can check if the accounting is in foreign currency.
On the same tab, the procedure for accounting for cash and monetary documents is established. Monetary documents are documents that have a value, acquired by an institution and kept at its cash desk, for example, postage stamps, state duty stamps, paid air tickets, paid vouchers to rest homes, sanatoriums, etc.
Next, we establish the procedure for generating additional postings for the implementation of the plan by the institution. By default, they will be generated automatically in the “Cash receipt” documents with the transaction type “Receipt of subsidies (205.81, 205.30)”.
Here you also note whether the institution keeps records of loans and credits
On the next tab "Accounting reference" set what data you want to see in the accounting reference in the form 0504833.
On the "Accounts" tab, only government institutions set an off-balance account for the received and transferred maximum amounts of financing.
Bookmark "Analytical accounting": here the accounts for which accounting will be kept according to the areas of activity are marked, i.e. the fourth subaccount “Line of business” will be added to the accounts.
The next bookmark "Center. accounting” fill in if the institution maintains centralized accounting.
On the “Parental Fee” tab, set the main activity for the parental fee and set up the method for calculating the parental fee compensation if your institution maintains a record of the parental fee.
Chapter " Wage"- here the counterparty is set, which will be automatically entered in the document" Reflection of salary in accounting "
If your institution is in production, then on the "Production" tab you set the type of price of the planned cost of production, which is automatically inserted into the "Release of finished products" document. This setting can be changed at any time.
By default, in the program for account 208.00 (settlements with accountable persons), the fourth subconto “Settlements for monetary documents". If you do not need separate accounting on this account, then on the “Accounting on account 208.00” tab, you can disable the fourth subconto for account 208.00.
Attention! If documents have already been entered using the fourth subconto, then disabling it will result in a loss of information.
On the “Income Tax” tab, we set income tax rates and the date from which they begin to operate if your institution keeps records of income tax.
"Planning Analytics" tab: here you can automatically add additional subcounts to the budget planning and execution accounts, FCD plan (accounts 304.05,501.13,502.00,503.13,504.00,508.00,17,18,ND)
On the tab "Enter den. obligations” you can set up the entry of monetary obligations from documents for the purchase of NFAs and services.
I want to draw your attention to the fact that the settings can be changed not only at the beginning of using the program, but also in the process of work. If you have any questions on this topic, you can ask them in the comments to the article.
Consultant Maple companies according to 1C programs for government agencies
| Name | Price | Price (USB) |
| 1C: Accounting department of a state institution 8. Basic version | ||
| 1C: Accounting department of a state institution 8 PROF | ||
| 1C: Accounting department of an autonomous institution 8. Basic version (self-supporting chart of accounts) | ||
| 1C: Accounting of an autonomous institution 8 PROF (self-supporting chart of accounts) | ||
| 1C: Accounting department of an autonomous institution 8 KORP (self-supporting chart of accounts) |
The current version of the article (with prices and additional information) -
For more than 10 years of using the "1C: Accounting" system, it has become the industry standard for accounting solutions for budgetary institutions of the Russian Federation. It embodies experience practical work a huge number of accountants of many budgetary institutions throughout Russia - from small institutions to very large ones. A new version program - "1C: Accounting of a budgetary institution 8", created on the technological platform of the new generation "1C: Enterprise 8", raises this standard to a new technological level.
Before proceeding to the description of the program "1C: Accounting for budgetary institutions", it is worth explaining how accounting in a budgetary institution differs from its maintenance in a commercial organization. The first and most important difference is the difference in the purpose of the activity. If for a commercial organization the goal is to make a profit, then for a budgetary organization the goal is somewhat different, namely: carrying out activities in accordance with the Charter (regulations) of the institution, spending budget funds in strict accordance with the approved limits of budgetary funds, transfer of income directly to the budget in accordance with the income estimate. The payment methods also differ. Commercial organizations can transfer any amount of funds from their settlement accounts opened with any credit organizations of the Russian Federation. Budgetary organizations, however, only within the established limits from personal accounts opened with branches of the federal treasury. Funds for the operation of a commercial institution come from its own activities, and for the functioning of a budget institution, they come from the corresponding budget. Significant differences between them are also revealed in the field of tax accounting. In budgetary institutions for income tax benefits are often found. Very often, tax accounting degenerates into property tax accounting. Therefore, knowledge of tax accounting among state employees is practically not in demand. tax accounting for commercial organizations very much in demand. Accountants are required to know and properly maintain tax records.
In this regard, it became necessary to create a program that would take into account all possible differences.
"1C: Accounting of a budgetary institution 8" provides automation of accounting for state budgetary institutions financed from the federal, regional or local budgets, as well as from the budget of the state non-budgetary fund on the basis of budget estimates and keeping records according to the Chart of Accounts of budgetary accounting.
"1C: Accounting for budgetary institutions" allows you to:
organize accounting in accordance with the current legislation on budget accounting;
· promptly monitor current changes in accounting methodology;
reduce the complexity of accounting and eliminate counting errors;
Improve the quality of accounting and reporting;
make accounting "transparent";
· promptly receive reliable accounting information for any period of time;
· promptly receive information in the context of funding sources, targeted programs (subprograms);
Quickly control:
observance of financial discipline;
status of settlements with legal entities and individuals;
availability of funds and material assets;
Execution of estimates for budgetary and income-generating activities;
· Generate reliable financial statements in a short time.
And now a little about the program itself "1C: Accounting for budgetary institutions."
The main component of the program "1C: Accounting for budgetary institutions" is the chart of accounts.
A typical chart of accounts has a hierarchical structure - it is based on a balance sheet classification.
To work with accounts, the program has a reference book "KOSGU", which contains a list of economic classifications of income and expenses.
"1C: Accounting of a budgetary institution 8" contains a set of regulated reports. The set includes reports for the preparation of accounting and tax reporting, reference reports, as well as reporting to non-budgetary social funds and statistical authorities.
Almost all necessary financial statements are generated automatically on the basis of business transactions entered during the reporting period. Standard and specialized reports allow you to quickly receive the necessary accounting registers and present accounting information in a form convenient for analysis.
In addition, the program provides for a technological check of the correctness of accounting before reporting.
The program allows you to save and archive generated reports, view and restore data from them.
Reports can be received both on paper and on electronic media. Printable reports are automatically paginated.
Accounting and inventory of strict reporting forms by numbers and series has been implemented.
The program implements a single interconnected technological process processing for all sections of accounting with automatic formation of the general ledger, other registers of accounting and tax accounting, as well as the balance sheet.
"1C: Accounting of a budgetary institution 8" provides various means control of the user's work at various stages of working with the program:
control of balances when writing off material assets;
control over the correctness of inputs;
Control of input and editing of documents.
"1C: Accounting of a budgetary institution 8" supports work with cash registers. The built-in "Commercial equipment connection assistant" allows you to quickly connect, configure and start using fiscal registrars to register receipts of incoming and outgoing cash orders.
To keep records and enter information into primary documents, the program uses a variety of directories, the total number of which is more than 70.
The program also provides for the download of directories and classifiers:
budget classifiers,
BIC classifier (reference book of bank identification codes of participants in settlements in the territory of the Russian Federation),
address classifiers of the Federal Tax Service,
exchange rates from the RBC website.
The configuration implements full-text search based on infobase data. You can search for multiple words, using search operators, or for an exact phrase.
The program has expanded the number of configuration documents for registering the NFA movement, which are accounted for both on balance and off-balance accounts. Automated registration of the return of materials from the buyer. Maintenance of lists of permanent commissions is provided - for inventory, for write-off of NFA, etc. - to be reflected in acts of acceptance, transfer, write-off of NFA, in inventory lists, etc. Operations for offsetting advances, both received and and issued. Implemented issuance of one invoice for several receipt documents for multiple deliveries from one supplier during the day, month.
In the program "1C: Accounting of a budget institution 8", a higher data security has been achieved through the use of advanced functions for delimiting access rights to data. A user with limited access rights does not have the opportunity not only to somehow change, but even to read data that is closed to him.
Program 1C: Accounting for budgetary organizations is a ready-made solution for accounting and can be independently mastered by users in the process of work.
The software product "1C: Accounting of a state institution 8" includes the technological platform "1C: Enterprise 8.2" and the application solution (configuration) "Accounting of a state institution".
"1C: Accounting of a state institution 8" provides automation of accounting for state (municipal) institutions that are on an independent balance sheet, financed from the federal, regional (subjects of the Russian Federation) or local budgets, as well as from the budget of the state non-budgetary fund.
Keeping records of state, budgetary and autonomous institutions
"1C: Accounting of a state institution 8" provides for accounting by all types of state (municipal) institutions - state-owned, budgetary, autonomous– to ensure comparability of data when an institution moves from one type to another.
"1C: Accounting department of a state institution 8" can also be used by managers, main managers of budget funds, state authorities, local governments, management bodies of state non-budgetary funds, financial authorities, treasury authorities, state academies of sciences in terms of execution of estimates for their maintenance.
Centralized accounting. Keeping records of the activities of a group of institutions in a single information base
"1C: Accounting of a state institution 8" provides the ability to maintain accounting for both one institution and a group of institutions (structural divisions of an institution) in one information base.
The program "1C: Accounting of a state institution 8" can be used for centralized accounting for institutions that transferred their accounting powers on the basis of an agreement.
At the same time, in a single information base, accounting is carried out for state institutions - according to the Chart of Accounts for budgetary accounting, budgetary institutions - according to the Chart of Accounts for accounting of budgetary institutions, autonomous institutions - according to the Chart of Accounts for accounting of autonomous institutions.
When maintaining centralized accounting, common state classifiers are used, common lists of counterparties are maintained, nomenclature inventories, cost items, etc.
The general ledger and balance sheet can be formed in a consolidated manner for a group of institutions or separately for institutions and structural units.
Maintaining separate accounting by sources of financial support
"1C: Accounting of a state institution 8" implies the possibility of maintaining separate accounting within one institution according to sources of financial support in one information base with obtaining separate reporting. At the same time, the structure of accounts for each source of financial security may be different.
For example, using this mechanism, it is possible to keep a separate record of operations for the implementation by a budgetary (autonomous) institution of the powers of the federal government body (state body), exercising the functions and powers of the founder of the institution, to fulfill public obligations to an individual, subject to execution in monetary form, in in accordance with the Order of the Ministry of Finance of Russia dated December 06, 2010 No. 162n "On approval of the Chart of Accounts for budget accounting and Instructions for its application" and generate budget reports on them in accordance with Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n "On approval of the Instruction on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budgetary system of the Russian Federation”.
Standard Accounting Methodology
"1C: Accounting of a state institution 8" was developed in accordance with the following regulatory documents on accounting:
- Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, state academies sciences, state (municipal) institutions and Instructions for its application.
- Order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n “On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application”.
- Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n “On Approval of the Chart of Accounts for Accounting of Budgetary Institutions and Instructions for its Application”.
- Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n “On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application”.
- Order of the Ministry of Finance of Russia dated December 28, 2010 No. 190n “On Approval of Instructions on the Procedure for Applying the Budget Classification of the Russian Federation”.
- Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n “On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Guidelines for their application."
- Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n “On approval of the 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”.
- Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n “On approval of the Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions”, etc.
"1C: Accounting of a state institution 8" provides accounting for:
- according to the current budget classification of the Russian Federation or an arbitrary classification;
- in the context of types of financial support for activities;
- by sector operations government controlled(analytical codes of receipt and disposal);
- in the context of institutions (structural divisions allocated to an independent balance sheet);
- in the context of sources of financial support (balances).
This allows grouping, summing up and building a hierarchy of information presentation in accounting registers, standard and specialized reports in the specified sections.
The Chart of Accounts supports up to 5 sections of analytical accounting, in addition to the 26 digits of the account number. Synthetic and analytical accounting settings are implemented for all accounting sections.
Work with distributed information bases and other possibilities are provided.
Accounting for funds, property and liabilities can be kept both in rubles and in foreign currency.
Chart of accounts
"1C: Accounting of a state institution 8" contains a standard Unified Chart of Accounts for accounting for state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions in accordance with Appendix No. 1 to the order of the Ministry of Finance Russia dated 01.12.2010 No. 157n, hereinafter - Unified Chart of Accounts.
The setting up of synthetic, analytical, quantitative, currency accounting on the accounts of a standard chart of accounts was performed in accordance with the Instructions for the use of the Unified Chart of Accounts of Accounts (Appendix No. 2 to the order of the Ministry of Finance of Russia dated 01.12.2010 No. users (publications in mass media) according to the legislation of the Russian Federation.
Thanks to the capabilities of the 1C:Enterprise 8 platform, the structure of the account in the program's chart of accounts is fully consistent with the structure of the account number of the Unified Chart of Accounts.
Working chart of accounts of the institution
On the basis of the Unified Chart of Accounts, it is provided for the formation of a Working Chart of Accounts for each institution, which is accounted for in the program. At the same time, the structure of accounts of the Working Chart of Accounts can be set in accordance with the type of institution - treasury, budgetary, autonomous and types of its financial support. When generating accounting entries, transactions are reflected in 26-bit accounts of the Working Chart of Accounts.
The type of classifier that will be used in the formation of the accounts of the Working Chart of Accounts - "Budget" or "Arbitrary", is determined by the structure of the working chart of accounts chosen in the Accounting Policy of the institution.
In "1C: Accounting of a state institution 8" standard settings for the structure of the working chart of accounts for state, budgetary and autonomous institutions are supplied.
The structure of the working chart of accounts for state-owned institutions contains the corresponding types of financial security and requires for each type of financial security the full code of the budget classification of the Russian Federation - KBK and KOSGU. When generating working accounts, accounts are used according to the Chart of Accounts for budget accounting.
The structure of the working chart of accounts for budgetary institutions implies, for each type of financial support, the obligatory indication of the budget classification code of the Russian Federation only in the part of KOSGU, and instead of budget classification codes, values from an arbitrary classifier can be indicated. When generating working accounts, accounts are used according to the Chart of Accounts for accounting of budgetary institutions.
The structure of the working chart of accounts for autonomous institutions assumes the indication of a code from an arbitrary classifier for each type of financial security. When generating working accounts, accounts are used according to the Chart of Accounts for accounting of autonomous institutions.
Based accounting policy institution, legal requirements or the founder, you can change the typical structure of the working chart of accounts.
Budget classification
"1C: Accounting of a state institution 8" contains the budget classification of the Russian Federation and the mechanism for updating it.
To maintain the budget classification, "1C: Accounting of a state institution 8" contains a set of directories. Information from the directories of the “Budget Classification” group is used to form 26-digit account numbers of the Working Chart of Accounts of the Institution, when drawing up settlement and payment documents, as well as to build a hierarchical structure of the budget classification in order to generate budget reporting in the budget structure (consolidated budget list).
The reference books are delivered completed and contain the relevant budget classifiers approved by the Order of the Ministry of Finance of Russia “On Approval of Instructions on the Procedure for Applying the Budget Classification of the Russian Federation”. Codes of budget classifiers of subjects of the Russian Federation or local budgets can be entered into reference books in user mode or downloaded from a file.
Maintenance of "arbitrary" classification is provided for the formation of classification attributes of accounts (CPS), as well as additional budget classifiers.
Values of codes of budgetary and arbitrary classifiers used as classification attributes of accounts (CPS) are entered on a certain date. This makes it possible to store operations on old and new CPS codes in a single information base. Thus, when changing classifiers, you can work with the new and old classifications simultaneously in the same infobase.
When budget classifiers are changed by law, reference books can be brought into line with the law by downloading updated classifiers. Budget classifiers are also included in the delivery and updates of the standard configuration in the form of external files. Classifiers can be loaded from files into the corresponding directories using the Budget Classification Update Assistant.
Current budget classifiers are posted on the 1C user website, on the configuration support web page, and on the 1C:Enterprise Information Technology Support disks.
After updating the budget classifiers, you can automatically check the compliance of the classification attributes of the accounts with the loaded classifiers, set the expiration date for outdated CPS and accounts of the Working Chart of Accounts.
Composition of the product
The software product "1C: Accounting of a state institution 8" includes:
This software product can be ordered with a hardware dongle (USB).
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