According to the accounting accounts of an autonomous institution. How to take into account the funds received from income-generating activities Application of account 201.13 in a budgetary institution
Now more and more institutions are moving away from cash payments and using debit bank cards in their accounting. In this article I will tell you what documents you need to reflect such operations in the program "1C Accounting of a state institution 8" edition 1.0.
The first situation that we will consider is the withdrawal of cash through an ATM to the cashier.
First, we create the document "Application for cash (bank card)", which can be found through the menu "Treasury / Bank".
We fill in the "Application" tab, create a bank card in the "Bank cards" directory
We fill tabular part on the tab "Decryption"
And to carry out the document, fill in the "Execution" tab
After that we carry out the document
Often, when posting documents, the program can generate similar errors: "In line 1 of the tabular part" Payment breakdown ", the attribute" (Kt) KPS "is not filled in." How to fix them?
We go to the “Decryption” tab, right-click anywhere in the tabular part and select the item “list settings
We select the position that was mentioned in the error, and mark it, click "Apply" and "OK"
This field appeared in the tabular part, fill it in and then post the document
Let's look at the postings generated by this document.
And now we draw up the second document - a credit note with the operation "Cash receipt d / s from account 40116 (210.03)"
We fill in the tabular part on the "Accounting records" tab and post the document
You can see the postings generated by the document in the figure.
The second situation is the deposit of cash through an ATM to the account of the institution.
The first document that we need to generate in this case is an expense note with the operation "Collection to a bank account (201 23)", it can be found in the "Cashier" menu.
Filling out the document
Please note that in the "Personal account" field, you must specify a personal account opened with a bank.
We carry out the document
The next document is an accounting operation. Funds were credited to account 40116 through an ATM using a debit bank card opened for account 40116
Adding new document, fill in the table.
There are situations when, when choosing a corresponding account, it is not possible to find it in the list. In this case, you should click the "correct accounts" button and select the desired account
In standard documents, postings on off-balance accounts are generated automatically; in an accounting operation, such postings must be made independently.
And the last document is “Cash Receipt” with the operation type “Cash Receipt for Reimbursement of Expenses (210 03)” (menu “Treasury / Bank”).
Filling out the document
Postings generated by the document
Thus, when withdrawing cash from a debit card, account 201.23 is not used, and when depositing funds to an account through a card, accounts 210.03 and 201.23 are used.
If you need more information about working in 1C: BGU 8, then you can get our collection of articles on.
Consultant Maple companies according to 1C programs for public institutions
"Institutional funds on accounts" account is taken of the transactions of a state institution with non-cash funds in the currency of the Russian Federation held on the accounts of institutions opened with credit institutions or with the Federal Treasury (in the financial body of the corresponding budget).
The following types of funds of state institutions in the currency of the Russian Federation are recorded on the corresponding analytical accounts of account 201 01:
Type of government institution | Personal accounts in the bodies of the Federal Treasury (financial bodies) | Accounts in credit institutions |
|||
Type of funds | Type of funds | ||||
Government institution | Temporary funds | Funds of an institution in the currency of the Russian Federation (including those in temporary disposal), in case of operations not through the bodies of the Federal Treasury (financial body) | |||
State-financed organization | |||||
Autonomous institution | |||||
Advance payment
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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 May 2019.
See solutions encyclopedia updates
See the contents of the Encyclopedia of Solutions
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 the conditions of improvement legal status 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, head ( Chief Editor) direction "Public Sphere" 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
E. Yancharin, deputy. Head of the Department for the organization of capital construction of the Department of Transportation of the Ministry of Internal Affairs of Russia from 2016 to 2018
A. Semenyuk, State Counselor of the Russian Federation, 3rd class
D. Zhukovsky, head of the budget accounting automation department, specialist in the implementation of 1C software products in public sector organizations
As well as specialists of the direction "Public Sphere" of the company "Garant":
A. Shershneva, leading editor-expert, adviser to the state civil service of the Russian Federation, 2nd class
A. Sukhoverkhova, leading expert editor, member of the Union for the Development of Public Finance
I. Sapetina, expert editor
The following accounts are used to account for cash flow operations of an autonomous institution accounting(clauses 70, 71, 76, 86 of Instruction N 183n).
| Synthetic account code | Synthetic account group code | Synthetic account type code | Grouping accounts | accounting accounts |
| 0 201 10 000 "Cash on the personal accounts of the institution in the treasury" | 0 201 11 000 "Funds of the institution on personal accounts with the treasury" | |||
| 0 201 13 000 "Funds of the institution in transit in the treasury" | ||||
| 0 201 20 000 "Cash of an institution in a credit institution" | 0 201 21 000 "Institution's funds on accounts with a credit institution" | |||
| 0 201 22 000 "Cash of an institution placed on deposits with a credit institution" | ||||
| 0 201 23 000 "Cash of an institution in a credit institution in transit" | ||||
| 0 201 26 000 "Institution's funds on special accounts with a credit institution" | ||||
| 0 201 27 000 "Funds of an institution in foreign currency on accounts with a credit institution" | ||||
| 0 201 30 000 "Cash in the office of the institution" | 0 201 34 000 "Kassa" | |||
| 0 201 35 000 "Money documents" |
Autonomous institutions in the 24th - 26th digits of the account number indicate codes for the type of receipts (income), disposals (expenses, costs) corresponding to the data structure approved by the Plan of financial and economic activities of an autonomous institution (clause 3 of Instruction N 183n).
Cash flow on accounts 0 201 11,000, 0 201 21,000, 0 201 13,000, 0 201 23,000, 0 201 26,000, 0 201 27,000, 0 201 34,000, 0 210 03,000 is simultaneously reflected in off-balance accounts:
17 "Receipt of funds to the accounts of the institution" (clause 365 of Instruction N 157n);
18 "Disposal of funds from the accounts of the institution" (paragraph 367 of Instruction N 157n).
For more information on recording cash transactions on off-balance accounts, see the section "Accounting on off-balance accounts in budgetary and autonomous institutions" of this Practical Guide.
3. Accounting registers,
used to account for cash transactions
in budgetary and autonomous institutions
Operations on the movement of non-cash funds are reflected in the Journal of operations with non-cash funds (f. 0504071) on the basis of documents attached to account statements (Appendix N 5 to Order of the Ministry of Finance of Russia N 52n).
Cash flow transactions are reflected in the Operations Journal (f. 0504071) on the Cashier account on the basis of documents attached to the cashier's reports (clause 168 of Instruction N 157n, Appendix N 5 to Order of the Ministry of Finance of Russia N 52n).
Movement Operations monetary documents are reflected in the Journal for other transactions (f. 0504071) (clause 172 of Instruction N 157n, Appendix N 5 to Order of the Ministry of Finance of Russia N 52n). Operations on the movement of funds on special accounts are recorded in the Journal of transactions with non-cash funds on the basis of documents attached to statements from these accounts (clause 176 of Instruction N 157n). Analytical accounting of monetary documents is carried out by their types, as well as for each special account (issued letter of credit) in the Card for Accounting for Funds and Settlements (f. 0504051) (clauses 171, 175 of Instruction N 157n, Appendix N 5 to Order of the Ministry of Finance of Russia N 52n).
CASH ON PERSONAL ACCOUNTS OF THE BUDGET,
AUTONOMOUS INSTITUTION IN THE BODY OF THE TREASURY
(account 0 201 10 000)
1. Cash funds of a budgetary, autonomous institution on personal accounts in the treasury body (account 0 201 11 000) >>>
1.1. Cash transactions recorded on the account 0 201 11 000 >>>
1.2. Accounting for the receipt of funds to the personal account of a budgetary (autonomous) institution >>>
1.3. Accounting for the withdrawal of funds from the personal account of a budgetary (autonomous) institution >>>
2. Funds of a budgetary, autonomous institution in the treasury body on the way (account 0 201 13 000) >>>
2.1. Accounting of funds transferred to the personal account of a budgetary (autonomous) institution in one month, and received by it in next month >>>
1. Funds of a budgetary, autonomous institution
on personal accounts in the treasury
(account 0 201 11 000)
1.1. Operations with money
reflected in the account 0 201 11 000
When a budgetary, autonomous institution conducts cashless payments in the currency of the Russian Federation through the treasury bodies, an accounting account 0 201 11 000 is used (clause 156 of Instruction N 157n, paragraph 2 clause 71, clause 72 of Instruction N 174n, paragraph 2 p 71, paragraph 72 of Instruction No. 183n).
Attention! A budgetary institution is obliged to carry out non-cash transactions through personal accounts opened with the territorial body of the Federal Treasury or the financial body of the subject Russian Federation(municipal formation). An autonomous institution has the right to open accounts with the territorial bodies of the Federal Treasury, the financial authorities of the constituent entities of the Russian Federation (municipalities) (clause 8, article 9.2 of the Law N 7-FZ, clause 3 of article 2 of the Law N 174-FZ, Letter of the Ministry of Finance of Russia dated 20.12 .2012 N 02-13-06/5291).
The procedure for opening and maintaining personal accounts by the territorial bodies of the Federal Treasury is established by Order of the Treasury of Russia dated December 29, 2012 N 24n.
Budgetary and autonomous institutions carry out non-cash settlements with funds received by them in the form of:
Subsidies from the budget of the budgetary system of the Russian Federation for financial support for the fulfillment of the state (municipal) task (clause 1, article 78.1 of the RF BC);
Subsidies from the budget of the budgetary system of the Russian Federation for other purposes (paragraph 2, clause 1, article 78.1 of the RF BC);
Budget investments in objects of state and municipal property (Article 79 of the RF BC);
Own income (clause 4, article 9.2 of the Law N 7-FZ, clauses 6, 7 of article 4 of the Law N 174-FZ);
CHI funds;
Temporary funds.
In the temporary disposal of the institution may be funds received as a result of:
Seizures during the inquiry, preliminary investigation, which are not material evidence, when seizing the property of the accused (suspect), which may be levied in order to compensate for the material damage caused or to enforce the sentence in terms of confiscation of property;
Receipt of funds for safekeeping;
Receipt of funds by a budgetary institution to secure applications for participation in a tender (auction);
In other cases established by the legislation of the Russian Federation.
For more information on accounting for amounts received in the temporary disposal of the institution, see the subsection "Settlements on funds received in temporary disposal" of the section "Other settlements with creditors" of this Practical Guide.
In connection with the completion on January 1, 2012 of the transition period for the transfer of federal budgetary and autonomous institutions to a new procedure for financial support for the fulfillment of their state task (provision of public services, performance of work) by providing subsidies from the federal budget in accordance with par. 1 st. 78.1 of the RF BC, federal budgetary institutions should open personal accounts in the territorial bodies of the federal treasury intended for recording transactions (paragraph 1, clause 1 of the Letter of the Ministry of Finance of Russia N 02-03-09 / 5232, the Treasury of the Russian Federation N 42-7.4-05 / 5.1- 735 dated 11/25/2011):
1) with funds from budgetary institutions (with the exception of subsidies for other purposes, as well as budgetary investments provided to institutions from the federal budget) - until December 30, 2011;
2) with funds provided to budgetary institutions from the federal budget in the form of subsidies for other purposes, as well as budgetary investments - as needed.
For federal autonomous institutions, personal accounts in the territorial bodies of the treasury are opened in a similar manner (paragraph 7, clause 1 of the Letter of the Ministry of Finance of Russia N 02-03-09 / 5232, the Treasury of Russia N 42-7.4-05 / 5.1-735 of November 25, 2011).
1.2. Accounting upon receipt of funds
In state institutions
From January 1, 2012, all public institutions (regardless of the level of the budget from which they are financed: federal, regional or local) funds received from income-generating activities must be transferred in full to the income of the corresponding budget (paragraph 4 of article 298 Civil Code of the Russian Federation, paragraph 3, article 161 of the Budget Code of the Russian Federation, parts 7, 8, paragraph 2, part 16, article 33 of the Law of May 8, 2010 No. 83-FZ). Therefore, starting from 2012, the source of financial support for all expenses of a state institution is the funds of the corresponding budget (Article 6 of the Budget Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 17, 2011 No. 02-03-09 / 2016).
Situation: How can a state institution reflect in accounting the formation of incoming balances as of January 1, 2012. In 2011, the institution used the funds received from income-generating activities to support its activities. From January 1, 2012, all income from paid services and other income-generating activities shall be credited to the budget
From January 1, 2012, all public institutions (regardless of the level of the budget from which they are financed: federal, regional or local) funds received from income-generating activities must be transferred in full to the income of the corresponding budget (paragraph 4 of article 298 Civil Code of the Russian Federation, paragraph 3, article 161 of the Budget Code of the Russian Federation, parts 7, 8, paragraph 2, part 16, article 33 of the Law of May 8, 2010 No. 83-FZ). At the same time, the source of financial support for this activity (if a higher institution decides on the right to carry it out) will be the limits of budget obligations adjusted by the main manager (letter of the Ministry of Finance of Russia dated June 20, 2011 No. 02-03-06 / 2736). In budget accounting, such funds should be reflected under the code of the type of financial security 1 “activity carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budget activity)” (clause 21 of the Instruction to the Unified Chart of Accounts No. 157n).
Thus, in budget accounting, when forming incoming balances as of January 1, 2012, balances on accounts containing the type code of financial security 2 “income-generating activity (institution’s own income)” in the 18th category of the account number should be transferred to accounts with the type code financial security 1. The exception is the balances of cash accounts (formed as of January 1, 2012) (2.201.11.000, 2.201.13.000, 2.201.23.000, 2.201.34.000, 2.201.26.000, 2.201.27.000), which are required transfer to the budget.
The transfer of account balances (from the code of the type of financial security 2 to code 1) is issued during the interreporting period with a certificate in the form No. See an example of filling out a certificate (f. 0504833).
The procedure for reflecting in budget accounting the operation of transferring funds received from paid services and crediting them to budget revenue depends on whether the authority of the budget revenue administrator has been transferred to the institution or not.
The authority of the administrator of budget revenues has not been transferred to the institution
If the authority of the administrator of budget revenues has not been transferred to the institution, make the following entries in accounting:
Debit KDB.1.205.81.560 Credit KDB.1.303.05.730
Credit 17
Debit KDB.1.303.05.830 Credit KDB.1.205.81.660
- reflects the fulfillment of the obligation of a state institution to transfer funds to budget revenue (based on a notice (f. 0504805) received from the administrator of budget revenues).
The authority of the administrator of budget revenues has been transferred to the institution
If the authority of the administrator of budget revenues has been transferred to the institution, make the following entries in accounting:
Debit KDB.1.205.81.560 Credit KDB.1.401.10.180
- the obligation of the state institution to transfer the balance of funds to the budget income is reflected (based on the certificate f. 0504833).
At the same time, in the categories from 1 to 17 of the account numbers, reflect the income code of the corresponding budget of the budget system 000 1 17 05000 00 0000 180 “Other non-tax income”. The detail of this code depends on the budget from which the institution is financed. For example, if the institution is funded from the federal budget, the code should be 000 1 17 05010 01 0000 180.
Debit KDB.2.401.10.180 Credit CIF.2.201.11.610
- reflected the transfer of funds from the personal account of the institution (section "Income-generating activities") to the budget revenue (based on the documents attached to the extract from the personal account of the institution);
Credit 17(code of budget classification of income)
- reflected the disposal of funds from the account of the institution;
Debit KDB.1.210.02.180 Credit KDB.1.205.81.660
- reflects the receipt of funds in the budget revenue (based on an extract from the personal account of the administrator).
This procedure follows from clauses 43, 44, 49, 91, 120 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (off-balance account 17), clauses 1, 2.1, 3 methodological recommendations, brought by the letter of the Ministry of Finance of Russia dated April 25, 2011 No. 02-06-07 / 1546, paragraph 5 of the joint letter dated November 25, 2011 of the Ministry of Finance of Russia No. 02-03-09 / 5232 and the Treasury of Russia No. 42-7.4-05 / 5.1-735.
Budgetary and autonomous institutions of the constituent entities of the Russian Federation (municipal institutions) reflect funds from income-generating activities on personal accounts opened with the financial authorities of the constituent entity of the Russian Federation (municipal formation). The procedure for recording transactions on personal accounts is established by the relevant financial authority of the constituent entity of the Russian Federation (municipal formation). For example, the finance department. This follows from the provisions of Part 3 of Article 30 of the Law of May 8, 2010 No. 83-FZ. Autonomous institutions can also account for these funds on accounts with credit institutions (clause 3, article 2 of the Law of November 3, 2006 No. 174-FZ).
In federal budgetary and autonomous institutions, the procedure for conducting transactions with funds from income-generating activities depends on the type of institution.
In public institutions
Budgetary institutions that receive subsidies from the budget (in accordance with paragraph 1 of article 78.1 of the Budget Code of the Russian Federation), operations with funds from income-generating activities are carried out in the manner approved by order of the Treasury of Russia dated October 29, 2010 No. 16n. To pay monetary obligations at the expense of funds from income-generating activities, they submit one of the following documents to the Treasury of Russia:
- application for cash expense (f. 0531801);
- application for cash expense (abbreviated) (f. 0531851);
This is stated in paragraph 4 of the Procedure approved by Order of the Russian Treasury dated October 29, 2010 No. 16n, paragraph 2.1.1 of the Procedure approved by order of the Russian Treasury dated October 10, 2008 No. 8n, paragraph 10 of the Rules approved by order of the Ministry of Finance of Russia dated 31 December 2010 No. 199n, paragraph 4.5 of the Procedure approved by order of the Ministry of Finance of Russia dated September 1, 2008 No. 88n.
For information on whether a budget institution has the right to use the proceeds from paid activities received by the cash desk of the institution, bypassing a personal account opened with the Treasury of Russia, see How a state (municipal) institution uses its own income (funds received from income-generating activities).
In autonomous institutions
Autonomous institutions, when conducting operations at the expense of funds received from income-generating activities, are guided by the Procedure approved by the order of the Treasury of Russia dated December 8, 2011 No. 15n. To pay monetary obligations, they present:
- payment order (f. 0401060);
- application for receiving cash (f. 0531802);
- an application for receiving cash transferred to the card (f. 0531844).
This is stated in paragraph 5 of the Procedure approved by the order of the Treasury of Russia dated December 8, 2011 No. 15n.
For information on whether an autonomous institution has the right to use the proceeds from paid activities received by the institution’s cash desk, bypassing a personal account opened with the Treasury of Russia, see How a state (municipal) institution uses its own income (funds received from income-generating activities).
To account for funds received from income-generating activities, budgetary and autonomous institutions use account 201.00 “Institutional funds”. It takes into account, in particular, cash:
- on accounts;
- at the register;
- on my way;
- in letters of credit;
- in monetary documents.
This is stated in paragraph 155 of the Instructions to the Unified Chart of Accounts No. 157n.
At the same time, it is mandatory to form off-balance accounts 17 and 18 to the accounts of transactions for:
- bank accounts of the institution;
- personal accounts of a budgetary institution that receives subsidies (in accordance with paragraph 1 of article 78.1 of the Budget Code of the Russian Federation), and an autonomous institution.
Keep analytical records for these accounts in a multi-graph card (f. 0504054).
This procedure is established by paragraphs 365-368 of the Instructions to the Unified Chart of Accounts No. 157n.
Accounting for cash
To record transactions with cash received from income-generating activities, use the accounts:
- 0.201.11.000 “Funds of the institution on personal accounts with the Treasury” - to record transactions with funds on a personal account opened with the Treasury of Russia (financial body);
- 0.201.21.000 “Funds of an institution on accounts with a credit institution” - to record transactions with funds on accounts opened (in accordance with the law) with credit institutions.
This follows from paragraph 155 of the Instructions to the Unified Chart of Accounts No. 157n, paragraphs 71, 76 of Instructions No. 183n, paragraph 71 of Instructions No. 174n.
Record transactions on the account in the journal of transactions with non-cash funds in the form No. 0504071 (clause 157 of the Instructions for the Unified Chart of Accounts No. 157n, Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n).
Situation: whether it is necessary to file supporting documents (contracts, invoices, invoices, acts, invoices, etc.)
No no need.
The journal of operations with non-cash funds (f. 0504071) is compiled on the basis of primary (consolidated) accounting documents, which serve as the basis for the receipt or debiting of funds from the personal account of the institution. Such documents are extracts from the personal account with attached copies of payment documents in paper and (or) electronic form. This conclusion follows from the Guidelines approved by the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, and clause 3.18 of the Procedure approved by order of the Treasury of Russia dated October 7, 2008 No. 7n.
Thus, supporting documents (contracts, invoices, invoices, etc.) do not need to be filed into a folder (case) formed in the journal of transactions with non-cash funds (f. 0504071). Attach statements from the personal account to it (him) along with payment documents that serve as the basis for recording transactions on the personal account. This conclusion follows from paragraph 11 of the Instructions to the Unified Chart of Accounts No. 157n.
Operations of settlements with suppliers and contractors are reflected in the journal of settlements with suppliers and contractors (f. 0504071), therefore, supporting documents, such as contracts, invoices, invoices, acts, invoices, etc., should be filed with the folder (case ) generated for this journal. This conclusion follows from the provisions of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, and the letter of the Ministry of Finance of Russia dated May 6, 2011 No. 02-06-10 / 1910.
The procedure for recording in accounting operations related to the movement of funds from income-generating activities on the accounts of institutions depends on the type of state (municipal) institution.
In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), register the receipt and disposal of funds in the accounts as follows:
Debit 2.201.11.510 Credit 2.205.31.660 (2.206.26.660, 2.303.06.730…)
Debit 2.302.22.830 (2.206.26.560, 2.303.06.830…) Credit 2.201.11.610
This procedure is established by paragraphs 72–73 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (account 201.01).
In the accounting of autonomous institutions
Check in and out of the account as follows:
Debit 2.201.11.000 (0.201.21.000) Credit 2.205.30.000 (2.206.26.000, 2.303.06.000…)
- reflected the receipt of funds to the account of the institution;
Debit 2.302.22.000 (2.206.26.000, 2.303.06.000…) Credit 2.201.11.000 (0.201.21.000)
- reflects the withdrawal of funds from the account of the institution.
This procedure is established by paragraphs 3, 72–73, 77–78 of Instruction No. 183n, Instruction for the Unified Chart of Accounts No. 157n (account 201.01).
An example of the reflection in accounting of funds received on the account of the institution
The budgetary institution "Alfa" conducts preparatory courses as part of its income-generating activities. The cost of training in the courses is 10,000 rubles. On September 15, payment for tuition from a course participant was received.
Debit 2.201.11.510 Credit 2.205.31.660
- 10,000 rubles. – advance payment for preparatory courses has been received;
Debit 17(KOSGU code)
- 10,000 rubles. - reflected the receipt of funds to the account of the institution.
An example of the reflection in accounting of funds withdrawn from the account of an institution
The budgetary institution "Alfa" entered into an agreement with OJSC "Production Company "Master"" for the supply of equipment. On September 15, Alfa transferred 20,000 rubles to the Master as an advance under the agreement.
On September 15, the following entries were made in Alpha's accounting:
Debit 2.206.31.560 Credit 2.201.11.610
- 20,000 rubles. - the advance payment was transferred to the "Master";
Credit 18(KOSGU code)
- 20,000 rubles. - reflects the withdrawal of funds from the account of the institution.
Accounting for cash
To account for cash from income-generating activities at the cash desk of an institution, use account 201.34 “Cashier”. Account for funds on this account both in rubles and in foreign currency (paragraph 166 of the Instructions to the Unified Chart of Accounts No. 157n). Record transactions on the account in the cash register (f. 0504071) on the basis of the documents attached to the cashier's report (clause 168 of the Instructions for the Unified Chart of Accounts No. 157n, Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n).
Document the receipt of funds at the cash desk of the institution with a receipt (f. 0504510) and an incoming cash order (f. 0310001).
When withdrawing funds from the cash desk of the institution, issue:
- expenditure cash warrant (f. 0310002);
- statement for issuing money from the cash desk to accountable persons (f. 0504501).
Keep records of cash transactions in the cash book (f. 0504514).
This procedure is established by paragraph 167 of the Instructions to the Unified Chart of Accounts No. 157n.
The procedure for reflecting in accounting transactions related to the movement of funds from income-generating activities at the cash desk of an institution depends on the type of state (municipal) institution.
In the accounting of budgetary institutions
In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of article 78.1 of the Budget Code of the Russian Federation), register cash register transactions with the following entries:
Debit 2.201.34.510 Credit 2.210.03.660 (2.205.31.660, 2.208.22.660…)
Debit 2.208.22.560 (2.210.03.560, 2.205.31.560…) Credit 2.201.34.610
This procedure is established by paragraphs 84–85 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (account 201.34).
It should be noted that budgetary institutions - recipients budget funds the account number additionally indicates the categories from 1 to 17 in accordance with Appendix 2 to Instruction No. 162n (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, clause 2 of Instruction No. 162n).
In the accounting of autonomous institutions
Record the receipt and disposal of funds at the cash desk of the institution with the following entries:
Debit 2.201.34.000 Credit 2.210.03.000 (2.205.30.000, 2.208.22.000…)
- reflects the receipt of cash at the cash desk;
Debit 2.208.22.000 (2.210.03.000, 2.205.30.000…) Credit 2.201.34.000
- reflected the disposal of cash from the cash register.
In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.
This procedure is established by paragraphs 3, 87-88 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (account 201.34).
An example of the reflection in accounting of cash transactions
On September 5, the accountant of the Alfa budgetary institution applied for cash for the following purposes:
- 100 000 rub. - for the payment of salaries;
- 20 000 rub. - for the acquisition of fixed assets.
On September 6, cash in the amount of 120,000 rubles. credited to the cashier. On the same day, the funds were issued from the cash register.
On September 5, the accountant made the following entries:
Debit 2.210.03.560 Credit 2.201.11.610
- 120,000 rubles. - debited funds from the account on the basis of the application;
Credit 18(in the context of KOSGU)
- 120,000 rubles. - reflects the withdrawal of funds from the account of the institution.
On September 6, the following entries were made in the accounting:
Debit 2.201.34.510 Credit 2.210.03.660
- 120,000 rubles. - received cash at the cash desk;
Debit 2.302.11.830 Credit 2.201.34.610
- 100,000 rubles. - the salary of employees was issued from the cash desk;
Debit 2.208.31.560 Credit 2.201.34.610
- 20,000 rubles. - funds were issued against the report for the acquisition of fixed assets.
Accounting for cash on the way
Account for funds in transit on the following analytical accounts to account 201.03 “Institutional funds on the way”:
- 0.201.13.000 “Funds of the institution in the treasury body on the way”;
- 0.201.23.000 “Funds of an institution in a credit organization are on the way.”
These include:
- funds transferred to the institution, but to be credited to its accounts in the next month;
- funds transferred by the institution from one account to another (provided that funds are transferred (credited) on more than one business day);
- funds transferred for conversion.
This follows from the provisions of paragraph 162 of the Instructions to the Unified Chart of Accounts No. 157n, paragraphs 74-75, 80-81 of Instructions No. 183n, paragraphs 74-75, 77-78 of Instructions No. 174n.
Keep records of transactions on the movement of funds in transit in the journal of operations with non-cash funds (f. 0504071) (clause 163 of the Instruction to the Unified Chart of Accounts No. 157n).
The procedure for reflecting cash in transit in accounting depends on the type of state (municipal) institution.
In the accounting of budgetary institutions
In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), draw up transfer transactions with the following entries:
Debit 2.201.13.510 (2.201.23.510) Credit 2.201.11.610 (2.201.26.610, 2.201.27.610, 2.304.04.200…)
Debit 2.201.11.510 (2.201.26.510, 2.201.27.510) Credit 2.201.13.610 (2.201.23.610)
This procedure is established by paragraphs 74, 75, 77, 78 of Instruction No. 174n, Instruction to the Unified Chart of Accounts No. 157n (account 201.03).
It should be noted that budgetary institutions - recipients of budgetary funds in the account number additionally indicate the categories from 1 to 17 in accordance with Appendix 2 to Instruction No. 162n (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, clause 2 of Instruction No. 162n).
In the accounting of autonomous institutions
Complete the transfer of funds with the following entries:
Debit 2.201.13.000 (2.201.23.000) Credit 2.201.11.000 (2.201.21.000, 2.201.27.000, 2.304.04.000…)
- reflects the funds transferred to the institution in one period (month), but subject to crediting to its account in another (transferred by the institution from one account to another, transferred for conversion);
Debit 2.201.11.000 (2.201.21.000, 2.201.26.000, 2.201.27.000) Credit 2.201.13.000 (2.201.23.000)
- reflected the receipt of funds to the account of the institution, transferred to the institution in the previous period (month).
In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.
This procedure is established by paragraphs 3, 74–75, 80–81 of Instruction No. 183n, Instruction for the Unified Chart of Accounts No. 157n (account 201.03).
An example of the reflection in accounting of cash in transit
On September 15, the Alfa budgetary institution transferred 15,000 rubles. for conversion for issue under the report.
On September 16, the money was transferred to the foreign currency account. On the same day, the accountant credited the money to the cashier. The US dollar exchange rate (conditionally) on September 15 and 16 was 25 rubles/USD.
On September 15, Alpha's accountant made the following entry:
Debit 2.201.23.510 Credit 2.201.11.610
- 15,000 rubles. - transferred funds for conversion;
Credit 18(KOSGU code)
- 15,000 rubles. - reflects the withdrawal of funds from the account of the institution.
On September 16, the following entries were made in the accounting:
Debit 2.201.27.510 Credit 2.201.23.610
- 15,000 rubles. (600 USD × 25 RUB/USD) – funds received in foreign currency;
Debit 18(KOSGU code)
- 15,000 rubles. - reflects the receipt of funds to a foreign currency account;
Debit 2.201.34.510 Credit 2.201.27.610
- 15,000 rubles. - money was credited to the cashier;
Credit 18(KOSGU code)
- 15,000 rubles. - reflects the withdrawal of funds from the foreign currency account.
Accounting for funds in letters of credit
Account for the movement of funds under letters of credit on account 201.26 “Letters of credit”. Letter of credit settlements under agreements with suppliers can be made in rubles and in foreign currency (clause 173 of the Instruction to the Unified Chart of Accounts No. 157n).
Record transactions on the account in the journal of operations with non-cash funds (f. 0504071). Keep analytical account of the account for each issued letter of credit on the card for accounting for funds and settlements (f. 0504051). This procedure is established by paragraphs 175–176 of the Instructions to the Unified Chart of Accounts No. 157n.
The procedure for reflecting in accounting the movement of funds under letters of credit depends on the type of state (municipal) institution.
In the accounting of budgetary institutions
In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), enter the receipt of funds to a letter of credit account by posting:
Debit 2.201.26.510 Credit 2.201.11.610 (2.201.23.610, 2.201.27.610)
Debit 2.206.31.560 (2.107.33.340, 2.302.34.830…) Credit 2.201.26.610
Debit 2.201.11.510 (2.201.13.510, 2.201.27.510) Credit 2.201.26.610
This procedure is established by paragraphs 56, 79, 80 of Instruction No. 174n, Instruction to the Unified Chart of Accounts No. 157n (account 201.26).
It should be noted that budgetary institutions - recipients of budgetary funds in the account number additionally indicate the categories from 1 to 17 in accordance with Appendix 2 to Instruction No. 162n (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, clause 2 of Instruction No. 162n).
In the accounting of autonomous institutions
Record the receipt of funds to the letter of credit by posting:
Debit 2.201.26.000 Credit 2.201.11.000 (2.201.21.000, 2.201.23.000, 2.201.27.000)
- funds are transferred to a letter of credit account.
Withdraw funds from the letter of credit account with the following transactions:
Debit 2.206.31.000 (2.107.33.000, 2.302.34.000…) Credit 2.201.26.000
- a letter of credit was used in settlements with a counterparty;
Debit 2.201.11.000 (2.201.21.000, 2.201.13.000, 2.201.27.000) Credit 2.201.26.000
- reflects the receipt of unused amounts of the letter of credit to the accounts of the institution.
In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.
This procedure is established by paragraphs 3, 56, 82, 83 of Instruction No. 183n, Instruction to the Unified Chart of Accounts No. 157n (account 201.26).
An example of using a letter of credit. Ownership of the acquired property passes at the time of its receipt.
The budgetary institution "Alpha" acquired a fixed asset worth 50,000 rubles. The form of payment is letter of credit. According to the contract, the ownership of the property passes at the time of its receipt.
Credit 18(KOSGU code)
Debit 2.206.31.560 Credit 2.201.26.610
Debit 2.106.31.310 Credit 2.302.31.730
- 50,000 rubles. - received the main asset;
Debit 2.302.31.830 Credit 2.206.31.660
- 50,000 rubles. - the supplier's obligation was offset against the advance payment transferred earlier.
An example of using a letter of credit. Ownership of the acquired property passes at the time of its shipment.
The budgetary institution "Alpha" acquired a fixed asset worth 50,000 rubles. The form of payment is letter of credit. According to the contract, the ownership of the property passes at the time of its shipment.
In accounting, the Alpha accountant made the following entries:
Debit 2.201.26.510 Credit 2.201.11.610
- 50,000 rubles. - funds are transferred to a letter of credit account;
Credit 18(KOSGU code)
- 50,000 rubles. - reflected the disposal of funds from the account of the institution;
Debit 2.107.31.310 Credit 2.201.26.610
- 50,000 rubles. – the fixed asset is shipped by the supplier;
Debit 2.106.31.310 Credit 2.107.31.310
- 50,000 rubles. - the main asset was received by the institution.
An example of using a letter of credit when paying for work performed and services rendered
The budgetary institution "Alfa" entered into an agreement for the provision of transport services with OJSC "Production Company "Master"" in the amount of 5900 rubles. (including - 900 rubles). The form of payment is letter of credit.
In accounting, the Alpha accountant made the following entries:
Debit 2.201.26.510 Credit 2.201.11.610
- 5900 rubles. - funds are transferred to a letter of credit account;
Credit 18(KOSGU code)
- 5900 rubles. - reflected the disposal of funds from the account of the institution;
Debit 2.109.81.222 Credit 2.302.22.730
- 5000 rubles. (5900 rubles - 900 rubles) - expenses for transport services are reflected;
Debit 2.210.01.560 Credit 2.302.22.730
- 900 rubles. - taken into account;
Debit 2.302.22.830 Credit 2.201.26.610
- 5900 rubles. – calculations were made with the “Master”;
Debit 2.303.04.830 Credit 2.210.01.660
- 900 rubles. - taken into account.
Accounting for monetary documents
Keep monetary documents at the cash desk of the institution and take into account on account 201.35 “Money documents”.
Make out the receipt and issue of monetary documents with incoming cash orders (f. 0310001) and outgoing cash orders (f. 0310002) indicating the record “Fund” on them. Keep records of transactions with monetary documents on separate sheets of the cash book, also indicating the entry “Fund” (f. 0504514) on them. At the same time, the total indicators of operations for the day and the indicators of the balance at the end of the day are formed for cash and for monetary documents separately.
Keep analytical records of operations with monetary documents by their types in the card for accounting for funds and settlements (f. 0504051).
Record transactions on the account in the journal for other transactions (f. 0504071) on the basis of the documents attached to the cashier's reports.
This order has been established Guidelines, approved by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, Instructions for the Unified Chart of Accounts No. 157n (account 201.35).
The procedure for reflecting monetary documents in accounting depends on the type of state (municipal) institution.
In the accounting of budgetary institutions
In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), issue the receipt and disposal of monetary documents with the following entries:
Debit 2.201.35.510 Credit 2.302.13.730 (2.208.34.660, 0.304.04.000, 2.401.10.180…)
Debit 2.208.13.560 (2.208.26.560, 2.208.34.560…) Credit 2.201.35.610
This procedure is established by paragraphs 86-87 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (account 201.35).
It should be noted that budgetary institutions - recipients of budgetary funds in the account number additionally indicate the categories from 1 to 17 in accordance with Appendix 2 to Instruction No. 162n (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, clause 2 of Instruction No. 162n).
In the accounting of autonomous institutions
Record the receipt and disposal of monetary documents with the following entries:
Debit 2.201.35.000 Credit 2.302.13.000 (2.208.34.000, 0.304.04.000, 2.401.10.180…)
- received cash documents at the cash desk;
Debit 2.208.13.000 (2.208.26.000, 2.208.34.000…) Credit 2.201.35.000
- issued cash documents for the report.
In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.
This procedure is established by paragraphs 3, 89–90 of Instruction No. 183n, Instructions to the Unified Chart of Accounts No. 157n (account 201.35).
An example of accounting for monetary documents acquired with funds from income-generating activities
The budgetary institution "Alfa" sent an economist A.S. Kondratiev on a business trip. Alfa purchased a ticket worth 3,200 rubles. The ticket was paid for by bank transfer.
In the account of Alpha, the accountant made the following entries:
Debit 2.206.22.560 Credit 2.201.11.610
- 3200 rubles. - transferred funds for the purchase of an air ticket;
Credit 18(KOSGU code)
- 3200 rubles. - reflected the disposal of funds from the account of the institution;
Debit 2.201.35.510 Credit 2.302.22.730
- 3200 rubles. - purchased an air ticket;
Debit 2.302.22.830 Credit 2.206.22.660
- 3200 rubles. - previously issued advance payment has been offset.
Before the business trip, the ticket was issued to Kondratiev, the accountant reflected in the accounting:
Debit 2.208.22.560 Credit 2.201.35.610
- 3200 rubles. - an air ticket was issued to Kondratiev.
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Accounting.
Account 20 "Inventory" is intended to summarize information on the availability and movement of finished products belonging to the enterprise, goods, stocks of raw materials and materials (including raw materials and materials in transit and in processing), building materials, spare parts, agricultural materials , fuel, containers and packaging materials, waste of the main production.
Additionally:
Score 20 has the following sub-accounts:
201 "Raw materials and supplies";
202 "Purchased semi-finished products and components";
203 "Fuel";
204 "Containers and packaging materials";
205 "Building materials";
206 "Materials transferred for processing";
207 "Spare parts";
208 "Materials for agricultural purposes";
209 "Other materials".
Sub-account 201 "Raw materials" reflects the availability and movement of raw materials and basic materials that are part of the manufactured products or are necessary components in its manufacture (developers keep records of building materials and structures on sub-account 205 "Building materials"). This sub-account keeps records of the main materials used by contracting construction organizations in the implementation of construction and installation, repair work. Auxiliary materials used in the manufacture of products or for household needs, technical purposes and assistance in the production process, are also reflected in subaccount 201. Enterprises that prepare agricultural products for processing also reflect its value on this subaccount.
Sub-account 202 "Purchased semi-finished products and components" reflects the presence and movement of purchased semi-finished products, finished components (including building structures and products in contracting construction organizations - wooden, reinforced concrete, metal, others), purchased for the acquisition of manufactured products, which require additional costs labor for their processing or assembly. Products purchased for the assembly of finished products, the cost of which is not included in the cost of production of this enterprise, are reflected in account 28 "Goods".
See also collections:
, .
Scientific research and design organizations take into account the necessary components purchased by them for carrying out scientific (experimental) work on a specific research or design topic, special equipment and tools, devices and other devices on subaccount 202. General purpose equipment and devices are taken into account on this subaccount , a are reflected on accounts 10 “Fixed assets”, 11 “Other non-current tangible assets” or on account 22 “Low-value and wearing out items” by type of items.
Sub-account 203 "Fuel" (petroleum products, solid fuels, lubricants) takes into account the presence and movement of fuel that is purchased or prepared for the technological needs of production, the operation of vehicles, as well as for the production of energy and heating buildings. Paid coupons for oil products and gas are also taken into account here.
If some types of fuel are used simultaneously both as materials and as fuel, then they can be taken into account on subaccount 201 “Raw materials and materials” and on subaccount 203 “Fuel” - on the basis of the advantage of use at this enterprise.
If gas reserves are created at the enterprise for technological and operational needs, energy production and heating of buildings (in gas storage facilities), then they are recorded on subaccount 203.
Sub-account 204 “Tare and container materials” reflects the presence and movement of all types of containers, except for containers used as household equipment, as well as materials and parts that are used for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, etc. ).
Materials used for additional equipment of wagons, barges, ships in order to ensure the safety of shipped products do not belong to packaging and are accounted for on subaccount 201 "Raw materials and materials".
On sub-account 205 “Building materials”, developer enterprises reflect the movement of building materials, structures and parts, equipment and components related to installation, and other material assets necessary for construction and installation work, manufacturing building parts and structures.
Subaccount 205 “Building materials” does not take into account equipment that does not require installation: vehicles, freely placed machines, construction machinery, agricultural machines, production tools, measuring and other instruments, production equipment, etc. The costs of acquiring such equipment that does not require installation are reflected directly on account 15 “Capital investments” as they arrive at a warehouse or other place of storage or operation.
Equipment and building materials transferred to the contractor for installation and construction work are debited from sub-account 205 to account 15 “Capital investments” after confirmation of their installation and use [BONUS:].
Sub-account 206 “Materials transferred for processing” takes into account materials that are transferred for processing to the side and which are subsequently included in the cost of the products obtained from them. The costs of processing materials paid to third parties are reflected directly in the debit of the accounts that record products obtained from processing. Analytical accounting of materials transferred for processing is kept in a section that provides information about processing enterprises and control over processing operations and related costs. The transfer of materials for processing is reflected only in the sub-accounts of account 20.
The debit of the sub-account reflects the balance and receipt, the credit reflects the expenditure, sale and other disposal of spare parts.
Car tires that are on wheels and in stock with the car, which are included in the price of the car and included in its inventory cost, are accounted for as fixed assets [BONUS:].
Analytical accounting of spare parts is carried out according to storage locations and homogeneous groups (mechanical group, electrical group, etc.). Analytical accounting of machines, equipment, engines, components and assemblies of the exchange fund is carried out by groups: serviceable (new and restored); recoverable (in stock); under repair.
Sub-account 208 "Agricultural materials" includes mineral fertilizers, pesticides to combat pests and diseases of agricultural crops, biological products, medicines, chemicals used to combat diseases of farm animals. It also reflects seedlings, seeds and feed (purchased and own cultivation) used for planting, sowing and fattening animals directly on the farm.
Sub-account 209 “Other materials” takes into account strict accounting forms (at the cost of purchase), production waste (stumps, cuttings, shavings, etc.), irreparable marriage [see ], material values received from the liquidation of fixed assets that cannot be used as materials, fuel or spare parts at this enterprise (scrap metal, scrap), worn tires, etc.
Score 20"Inventory" corresponds to
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by debit with credit of accounts: 20 "Inventory" "Production" "Marriage in production" "Finished products" "Agricultural products" "Goods" "Settlements with different debtors" "Share capital" "Additional capital" "Unpaid capital" “Targeted funding and earmarked revenues” [read topic |
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