Accounting policy state treasury institution. An example of an accounting policy in a budgetary institution (nuances)




I ORDER:

1. Approve the accounting policy for the purposes budget accounting according to the annex and put it into effect on January 1, 2016 .

2. Bring to all departments and services of the institution the relevant documents necessary to ensure the implementation of the accounting policy in the institution and the organization of budgetary accounting, document flow, and authorization of the costs of the institution.

3. To impose control over the execution of the order on _______________________________________ & nbsp. or I reserve control over the execution of this order (leave the necessary).

_____________________________ __________________ ________________
(head position) (signature) (signature transcript)

APPROVED
By order of ________N_____

Accounting policy for budget accounting purposes

Accounting policy for budget accounting purposes

Budget accounting in the institution is maintained in accordance with the Law of December 6, 2011 N 402-FZ, the Budget Code of the Russian Federation, orders of the Ministry of Finance of Russia of December 1, 2010 N 157n "On approval of the Unified Chart of Accounts for Accounting for Public Authorities ( government agencies), bodies of local self-government, management bodies of state off-budget funds, state academies of sciences, state (municipal) institutions and Instructions for its application "(hereinafter - Instructions to the Unified Chart of Accounts N 157n), dated December 6, 2010 N 162n "On approval of the Plan budget accounting accounts and Instructions for its application "(hereinafter - Instruction N 162n), dated July 1, 2013 N 65n "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation" (hereinafter - order N 65n), dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, and guidelines for their application" (hereinafter - order N 52n), other regulatory legal acts regulating accounting issues (bu jet) accounting.

1. General Provisions

1. General Provisions

1.1. The head of the institution is responsible for the organization of budgetary accounting in the institution and compliance with the law when performing business operations (reason: part 1 of article 7 of the Law of December 6, 2011 N 402-FZ).

1.2. Budget accounting is carried out by a structural unit - accounting, headed by the chief accountant. Employees of the accounting department are guided in their activities by the Regulations on Accounting, job descriptions (reason: part 3 of article 7 of the Law of December 6, 2011 N 402-FZ).

1.3. Budget accounting in separate subdivisions of the institution that have personal accounts in the territorial bodies of the Treasury is maintained by the accounting departments of these subdivisions.

1.4. The chief accountant reports directly to the head of the institution and is responsible for the formation of accounting policies, maintaining budget records, timely submission of complete and reliable budget, tax and statistical reporting.

Requirements of the chief accountant for documenting business transactions and submission to accounting services required documents and information are mandatory for all employees of the institution, including employees of separate divisions of the institution (reason: paragraph 8 of the Instructions to the Unified Chart of Accounts N 157n).

1.5. The institution approved the composition of permanent commissions:

- commissions on receipt and disposal of assets;

- inventory commission;

- commissions for checking the odometer readings of vehicles;

- commissions for conducting a sudden audit of the cash desk.

1.6. The list of positions of employees with whom the institution enters into agreements on full liability is given in Appendix 1.

1.7. The limit of the balance of cash in the cash register is set by a separate order of the head.

The article will consider issues that relate to the accounting policy of budget-type enterprises. How the document is drawn up, what it is intended for and what its goals are - more on that later.

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Accounting policies are important for maintaining financial statements at enterprises. Any budgetary institution is obliged to pay special attention to this, since the efficiency of the organization depends on a well-formed accounting policy.

Not all enterprises know how to properly prepare reports, what items it should contain.

The purpose of the article is to study the main issues related to the preparation of an accounting policy, which laws should be referred to when compiling it, and how to properly maintain and execute it.

Basic moments

Institutions of budgetary type, unlike others, have a number of advantages. One of them is the right to independently dispose of income.

But this does not mean that they are exempted from accounting and taxes. And this entails the need to approve accounting policies.

This is a mandatory regulatory document. If the company has existed for a long time, then only new accounting methods (if any) should be displayed in the accounting policy. The accounting policy should not be overloaded.

Compiled and approved in the following ways:

Also, the accounting policy can be amended. But not in all cases, but in some:

  1. When changing legislation Russian Federation.
  2. Introducing amendments to the regulations on accounting records.
  3. When an organization develops new accounting methods.
  4. The company has changed the conditions of its activities.

The accounting policy is divided into several types:

  • intended for taxation;
  • for bookkeeping.

Definitions

In accordance with paragraph 1 of article 30 of the Law 402-F3, both the chief accountant of the enterprise and other specialists have the right to form accounting policies.

After such a policy is approved, all parts of the organization should be guided by its rules.

It is not permitted by law or regulation to make changes to accounting policies on your own.

How the accounting policy of a state institution for 2019 is formed with applications

Accounting policy in its formation goes through several stages:

There are many options for accounting policies, their choice is influenced by certain factors:

  • what is the status of the organization in society;
  • what kind of activity is engaged in - production type, commercial or financial;
  • how qualified is the staff of the enterprise;
  • the level of development of the market infrastructure.

Who is compiling

The chief accountant of the organization is responsible for compiling the accounting policy. In addition to him, another official who has access to financial statements is also allowed to do this.

In any case, the chief is responsible for the activities of the enterprise, therefore, without his order, it is impossible to draw up an accounting policy. it is generated in an arbitrary fashion.

Requirements for the main sections

When forming accounting policies, the following requirements must be followed:

completeness That is, the chosen ways of keeping records should cover all aspects of the activity. At the same time, all this must be displayed in documents of the appropriate type.
Timely display In the accounting of the facts of conducting activities
prudence Accounting methods should reflect all losses and gains in the best possible way
A guide not only to the legal content of accounting methods But also on economic aspects
Consistency The chosen methods should not contradict the data
Rationality and economy —

For accounting purposes

The accounting policy for these purposes is displayed in Federal Law No. 402-F3 and.

Regulatory documents do not contain a fixed list of points that should be displayed. The company chooses them independently.

As a rule, this is:

  • what forms of accounting are used;
  • schedule of documents turnover and ongoing operations;
  • various appendices to orders;
  • What is the timing of the inventory?

The main requirements are that in the accounting policy it is necessary to display who will keep the accounts, what documents are used and the accounts for transactions.

For tax purposes

For the purposes of tax accounting, there are requirements that must be observed when forming an accounting policy. This section should begin with the methods on which tax accounting is based. In politics, this needs to be revealed.

If the enterprise has features that affect the implementation of activities, then this must also be reflected in the accounting policy.

If the organization has branches that transfer taxes on their own, you need to determine the following:

  • the deadlines for providing information and data for accounting;
  • list of taxes;
  • the body that calculates these taxes - the accounting department of the organization or a branch;
  • who pays taxes.

In order for taxes to be calculated in a timely manner, departments need to provide the following data to the main department:

  • how VAT is calculated - before the 15th day of the next month;
  • information about taxes on income;
  • amount of tax charged

Budget institutions form an accounting policy, referring to the Tax Code.

What adjustments are made to the working chart of accounts

The accounting policy is developed in accordance with the requirements of the Legislation. Changes can only be made in three cases:

  1. Legislation has changed the provisions and requirements for policy formulation.
  2. New methods of carrying out accounting activities are being developed.
  3. The subject of economics has changed the conditions of activity.

These conditions are reflected in paragraph 6 of article 8 of the Law "On Accounting". The accounting policy of a budgetary institution for 2019 with applications can be found on any website on the Internet. See also the rules for its compilation.

What accounts have changed? Consider in the table:

Topical issues of document formation

When drawing up an accounting policy for a municipal institution, accountants have many questions. It is important to know the answers to them, because this is the key to its successful compilation.

How a document is audited (verification)

Control measures to verify the accounting policy have several stages:

  1. Evaluation of the control of the enterprise itself. Here it is best to use tests, attach forms to the test results.
  2. Analysis of the received data.

Before starting the audit, the inspector should familiarize himself with the documents:

  • reporting documentation;
  • accounts from accounting;
  • rules for the circulation of documents;
  • changes in accounting policy (if any).

Nuances at the state road institution

The state enterprise is also obliged to conduct accounting activities. Activities that make a profit can be carried out, provided that this is reflected in the constituent documents.

But enterprises do not have the right to use the profit and dispose of it. All revenues go to the budget of the Russian Federation. Also, state-owned enterprises are not entitled to take or issue.

These will have no legal basis and will not enter into force. Treasury organizations must maintain an accounting policy. All documents are drawn up in accordance with the Legislation.

But when drawing up an accounting policy, state-owned enterprises highlight only those methods that they have developed themselves.
If formed in a medical institution

Accounting policy is the main internal document for accounting. It should contain all the features of accounting for an economic entity. For state-owned institutions, the form of accounting policy is not legally defined, but the requirements for its content are spelled out in Instruction No. 157n. This article will help you draw up your accounting standard for 2016.

E.A. Kedrova, expert of the journal "Accounting in an institution"

Regulatory framework

The accounting policy is a set of accounting methods adopted by the institution (clause 3, article 8 of the Federal Law of December 6, 2011 No. 402-FZ, hereinafter referred to as the Accounting Law). Such a document is developed taking into account the legislation of the Russian Federation, in particular, for state institutions it is:

  • Accounting Law;
  • Instructions for the use of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter - Instruction No. 157n);
  • Instructions for the application of the Chart of Accounts for budget accounting, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter - Instruction No. 162n);
  • Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (hereinafter - Order No. 52n);
  • Instructions for the preparation of budget reporting, approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n;
  • order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

For public sector institutions, paragraph 6 of Instruction No. 157n defines the main provisions of the accounting policy. These include:

  • a working chart of accounts of accounting, which should contain the applicable accounts for maintaining synthetic and analytical accounting;
  • methods for assessing certain types of property and liabilities;
  • the procedure for recording events after the reporting date;
  • the procedure for conducting an inventory of property and liabilities;
  • document flow rules and technology for processing accounting information, including the procedure and terms for the transfer of primary (consolidated) accounting documents in accordance with the approved workflow schedule for reflection in accounting;
  • non-unified forms of primary (consolidated) accounting documents, accounting registers;
  • the procedure for organizing and exercising internal financial control by the subject of accounting;
  • other solutions necessary for the organization and maintenance of accounting.

The absence of important provisions in the accounting policy or its inconsistency with the law can bring economic damage to the institution and serve as the basis for comments from the inspection authorities. So, for example, in terms of the lack of an accounting policy for tax accounting inspectors can define this as a gross violation of accounting rules and impose a fine in the amount of 10 thousand rubles. (art. 120 tax code RF).

It is important to remember that in this case, not only the chief accountant, but also the head is responsible. After all, it is he, according to part 1 of Article 7 of the Law on Accounting, who must organize accounting in the institution (appeal ruling of the Magadan Regional Court dated August 22, 2012 in case No. 2-2332 / 12, 33-803 / 12).

T1M14S Accounting policy of a state institution

Composition and form of accounting policy

Forms of accounting policy is not established by law. In addition, on this moment there is no single standard for all public sector institutions. It is planned to be put into effect in 2020 (the program for the development of federal accounting standards for public sector organizations, approved by order of the Ministry of Finance of Russia dated April 10, 2015 No. 64n). Therefore, while compiling your accounting standard, you can adhere to generally recognized rules.

1. In the accounting policy, there is no need to completely rewrite the regulations governing the conduct of budget accounting. After all, according to PBU 1/2008, in it, the institution chooses one accounting method from several allowed by the legislation of the Russian Federation or regulations. If the necessary method is not established, it should be developed based on the norms and fixed by the accounting policy.

2. Apply the accounting standard from year to year.

3. Change only under certain conditions.

When drawing up an accounting policy, it is divided into two sections: organizational and methodological. All general provisions for keeping records by an institution are defined in the first section. In particular, these may be:

  • requirements for accounting, chief accountant and accounting staff;
  • the procedure for working with documents (reception, storage);
  • lists of permanent commissions (usually they are prescribed in applications and links are made to them in the section);
  • events after the reporting date and the procedure for correcting identified errors.

The procedure for assessing property and liabilities, accounting features are indicated in the second section. The final form of the accounting policy depends on how it will be drawn up.

1. Accounting policy as a single document. This structure is primarily suitable for small institutions. And also for centralized accounting, where the accountant keeps a full account of one institution. The methodological section in this case contains the points by point the order of work in different areas of accounting.

2. Accounting policy as a system of provisions. The methodological part in this case is presented in the form of several provisions. Each describes the work of a separate section, for example, the Regulation on wages or the Regulation on accounting for fixed assets. This structure is useful for large institutions where responsibilities are divided according to the accounting department (for example, an asset accountant). Therefore, it is convenient that each section has its own position.

3. Combined option. In this case, some of the provisions are combined in the text of the methodological section, the rest are framed as provisions. They are attached to the accounting policy itself.

The following appendices can be issued to the accounting policy:

  • Permanent commissions of the institution;
  • The list of positions of the institution with whom they conclude agreements on full liability;
  • List of officials who have the right to sign primary accounting documents;
  • Document flow schedule;
  • Working chart of accounts;
  • The procedure for authorizing expenses;
  • Write-off procedure accounts receivable;
  • Operation log numbers;
  • Cash withdrawal procedure Money and monetary documents under the report;
  • The procedure for registration of business trips and reimbursement of travel expenses;
  • Procedure for internal financial control;
  • The procedure for conducting an inventory of property and liabilities;
  • The order of reflection in the accounting and reporting of events after the reporting date;
  • Samples of non-unified forms of primary documents and registers.

In addition, if an institution uses specialized software products for accounting, then information about this should be reflected in a separate section of the Accounting Policy or an appendix to it. For example, "Using software product X". Where important points of application of the program are determined, in particular, the frequency of creating backup copies, the possibility of organizing electronic document management using telecommunication channels and an electronic signature, the procedure for correcting errors found in electronic registers.

Features of the accounting standard for 2016

The approved accounting policy is adjusted under the following conditions (clause 6, article 8 of the Accounting Law):

  • changes in the legislation of the Russian Federation;
  • development or selection of a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;
  • a significant change in the conditions of activity of an economic entity (for example, reorganization).

For public sector institutions, the first condition remains the most likely. There were many such changes in 2015. Some of them were introduced by order of the Ministry of Finance of Russia dated August 6, 2015 No. 124n and have been applied only since 2016. In addition, changes in the structure of the budget classification in accordance with the order of the Federal Law of October 22, 2014 No. 311-FZ have also been in force since 2016. Changes and their reflection in the accounting policy are clearly presented in the table.

Analysis of changes in 2015 and 2016

Reason for change

Settlement Accounting

Cash accounting

Other plots

General accounting provisions

Order No. 52n

Attach to the accounting policy the forms of documents and registers used that were removed from the lists

Order No. 124n

Determine the procedure for translating documents drawn up in other languages

Working Chart of Accounts

The working chart of accounts must be brought into line with the new structure of the classification features of receipts and disposals. It will change from 2016. So, in the classification of budget expenditures, KOSGU will be removed, and the target article will consist of 10 characters (from the eighth to 17 characters of the classification)

Order No. 124n

The structure of the working account will change. The synthetic account will be represented by three full count digits - from 19 to 21, and the analytical account code - from 22 to 23 digits. In addition, the first 17 characters will correspond to the digits from the fourth to the 20th code for the classification of budget revenues, budget expenditures, sources of financing budget deficits

Order No. 124n

Specify the name of account 201 26 “Institutional funds on special accounts with a credit institution”

Added off-balance account 31 "Shares at par value"

Order No. 127n

Added account 210 05 000 "Settlements with other debtors". Added analytics to accounts

Added accounts 401 60 000 "Reserves for future expenses", 502 07 000 "Assumed obligations", 502 09 000 "Deferred obligations", 504 00 000 "Estimated (planned, forecast) appointments", 507 00 000 "Approved amount of financial security". Added analytics to accounts

Accounting methodology

Order No. 124n

Clarify the accounting procedure for communications and networks inside the building

Clarify the procedure for applying account 201 26

Bring into line the procedure for accounting for objects whose value is expressed in foreign currency

Order No. 127n

For analytical accounting accounts, when forming balances at the beginning of the year, zeros should be indicated in 8 - 17 digits of account numbers

The updated Instruction No. 162n contains correspondence of accounts during the reorganization of an institution, when paying with bank cards, when moving fixed assets between groups and dismantling them

New OKOF OK 013-2014 (SNA 2008), which will be applied from 2016

Accounting procedure on off-balance accounts

Order No. 124n

Clarify the accounting procedure for uniforms on account 27 “Material assets issued for personal use to employees (employees)”

Clarify the procedure for applying account 04 "Debt of insolvent debtors"

Clarify the procedure for applying accounts 17 "Receipts of funds to the accounts of the institution" and 18 "Disposals of funds from the accounts of the institution"

Determine the accounting procedure on off-balance accounts 31 and 19 "Unexplained budget receipts of previous years"

The procedure for making changes to the accounting policy

The order to amend the accounting policy must indicate the period of its validity. This is important so that there are no overlaps between two different editions.

All amendments are made in the form of an appendix to the order. The development of the application requires an analysis of the current accounting policy and all changes in legislation that are currently in force and are planned to be introduced from 2016. With the order it is necessary to familiarize under the signature of all employees directly related to accounting activities and registration of primary documentation.

An example of an order is shown below.

ORDER No. 123
on approval of changes to the accounting policy for accounting (budgetary) accounting

Izhevsk

31.12.2015

In connection with the entry into force of the provisions of the Order of the Ministry of Finance of Russia dated August 6, 2015 No. 124n “On Amendments to the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On Approval of the Unified Chart of Accounts for Accounting for Public Authorities (State bodies), local self-government bodies, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application ”I order:

1. Amend the Order of the State Institution "Public Institution" dated December 31, 2012 No. 99 "On Accounting Policy" in accordance with the Appendix to this Order.

3. Familiarize the employees of the accounting and reporting department with this Order against signature.

The accounting policy of a budgetary institution for 2016 (sample with attachments) should provide for the procedure for posting and accounting for non-financial assets. Thus, a budgetary institution forms a commission on the receipt and disposal of assets on an ongoing basis, fixing this fact in an internal local regulatory document. This is determined by paragraph 25 of the Instructions for the use of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter - Instruction No. 157n).

This document should not only describe the procedure for the registration and disposal of non-financial assets, but also establish the requirements of the founder on the procedure for working with objects of immovable and especially valuable movable property. The composition of the commission, as well as the principles for determining the current market value of property (for example, when receiving it free of charge) can be prescribed in the accounting policy of the institution. At the same time, the powers of the commission should be defined. For example, the following functions are assigned to permanent commissions:

  • registration of acts of acceptance and delivery, completion (additional equipment, technical re-equipment) and write-off of objects of non-financial assets;
  • establishing the reasons for the write-off of objects, the possibility of their use and evaluation of materials obtained during the dismantling of objects;
  • timing beneficial use non-financial assets received free of charge and after completion, re-equipment and modernization.

Please note: the elements defined in this section of the accounting policy will be valid for all objects of non-financial assets - fixed assets, intangible and non-produced assets, as well as inventories.

fixed assets

The accounting policy of the institution for 2016 should provide for the specifics of accounting for fixed assets. Legislation on budget accounting does not contain requirements for encryption of inventory numbers assigned to fixed assets. Encryption by inventory numbers is an institution's decision that can be specified in the accounting policy. So, inventory numbers can be formed in accordance with the requirements of the All-Russian Classifier of Fixed Assets, approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359, from 16 categories:

  • 0 – source of funding code,
  • 00 – analytical account code;
  • 000000000 - OKOF code;
  • 0000 - serial inventory number.

In the accounting policy, it is desirable to prescribe the organization of accounting for fixed assets worth up to 3000 rubles. inclusive. For example, the issuance of fixed assets for operation is issued with an Invoice for the internal movement of fixed assets (f. No. OS-2) with subsequent control by materially responsible persons in quantitative terms using off-balance account 21 “Fixed assets worth up to 3000 rubles inclusive in operation ".

The accrual of depreciation in the amount of 100 percent of the cost of objects that are suitable for further operation (use) cannot serve as a basis for making a decision to write them off. At the same time, in the accounting policy, you can determine the procedure and terms for writing off objects for which 100% depreciation has been charged (if such an order is not determined by the founder).

Intangible assets

Normative acts establishing the procedure for conducting accounting do not define documents that confirm the validity of conducting transactions with intangible assets.

For accounting purposes, in the accounting policy of the institution, it is necessary to establish a list of documents confirming the exclusive rights to the relevant objects of intangible assets.

inventories

The write-off of inventories is carried out at the actual cost of each unit or at the average actual cost (clause 108 of Instruction No. 157n). It is allowed to set different ways write-offs in relation to different groups of inventories. The method of writing off inventories must be fixed in the accounting policy of the institution.

When forming an accounting policy, it is also desirable to establish deadlines for the use of issued powers of attorney for receiving inventory items and reporting on them.

Accounting policy of a budget institution 2016: financial assets

Institution cash desk

Institutions independently set a limit on the balance of cash on hand. The institution has the right to keep cash in its cash desk in excess of the established limits only for wages, social insurance benefits and scholarships for a period set by the head of the institution, but not more than five working days, including the day the money is received from the bank. All over-limit cash institutions are required to hand over to the bank.

If the institution does not set a cash balance limit, it is considered zero, and all cash not handed over to the bank is over the limit.

It should be noted that for this section it is necessary to provide for a number of additional orders (orders) regarding internal accounting procedures, or the Regulations on the cash transactions of the institution, including determining:

1) cash limit;

2) the procedure for keeping cash and cash documents at the cash desk;

3) how cash settlements with legal entities and individuals will be carried out using:

  • cash register equipment;
  • strict reporting forms (then you need to approve the list of applicable forms).

In addition, it is necessary to prescribe the procedure for accounting and evaluating strict reporting forms on off-balance account 03 (according to clause 377 of Instruction No. 157n).

Accountable amounts

The issuance of funds for economic needs and expenses for hospitality events are made to persons who have concluded an agreement with the administration of the institution on full individual liability, subject to the fact that the accountable persons are familiar with the Regulations on the issuance of cash and forms of strict reporting under the report and they submit reports.

Recall that the accountable person is obliged, within a period not exceeding three working days from the date of expiration of the period for which the money was issued, or from the date of entry to work, to submit an advance report with supporting documents.

It is quite common to establish the terms for which cash can be issued under the report, however, the institution should not forget that such a period must be indicated by the head of the budgetary institution on a written statement of the accountable person.

And when forming an accounting policy, it is necessary to establish the following:

1) travel expenses are made in the amount and under the conditions specified in the Regulations on business trips, while it is necessary to determine the amount of compensation carried out at the expense of the subsidy for the performance of the state task and at the expense of the institution’s own income;

2) a list of persons whose work is traveling in nature;

3) a list of persons entitled to receive cash under the report, while giving cash under the report to the employees of the institution indicated in it who do not have debts for previously issued amounts;

4) the deadline for submission by accountable persons of advance reports on the amounts spent from the day:

  • the arrival of the seconded employee;
  • acquisition of material assets;

5) the amount of funds issued under the report on business expenses.

Debt

Income and expenses

It is necessary to fix in the accounting policy the dates of recognition of certain types of income on an accrual basis.

1. The date of receipt of income under the accrual method is:

  • the date of signing by the parties of the act of acceptance and transfer of property (acceptance and delivery of works, services) for income in the form of sold property (works, services), for other similar income;
  • the date of receipt of funds to the treasury account (to the current account or to the cash desk) of a budgetary institution for income in the form of gratuitously received funds, in the form of other similar income.

2. The settlement date is determined in accordance with the concluded agreements or documents serving as the basis for settlements, or it is the last day of the reporting (tax) period for income:

  • from renting out property;
  • in the form of license payments (including royalties) for the use of objects intellectual property;
  • in the form of other similar income.

3. According to the date of recognition as a debtor or the date of entry into force of a court decision, income is recognized in the form of fines, penalties and (or) other sanctions for violation of contractual obligations, as well as in the form of amounts of compensation for losses (damage).

4. The last day of the reporting (tax) period is the date of recognition for income:

  • in the form of amounts of restored reserves;
  • from trust management of property;
  • other similar income.

Deferred income and expenses

If the financial and economic activity plan of the institution provides for the receipt of income in the reporting period, but related to future reporting periods (for example, income from monthly, quarterly, annual subscriptions), it is necessary to provide for the use of account 401 40 “Deferred income”, a list of such income and the procedure for their distribution between adjacent reporting periods (clause 301 of Instruction No. 157n).

Paragraph 302 of Instruction No. 157n provides for the use of account 401 50 “Deferred expenses”, which reflects expenses associated with:

  • voluntary insurance (pension provision) for employees;
  • acquisition of a non-exclusive right to use intangible assets over several reporting periods;
  • other similar costs.

A specific list of deferred expenses, as well as the procedure for their write-off, should be determined by the accounting policy for accounting purposes.

Accounting policy of a budgetary institution for 2016: authorization of expenses

Instruction No. 157n does not establish a specific procedure for accounting for the assumption of obligations. Thus, in the accounting policy, it is necessary to indicate specific dates for the assumption of obligations for various business transactions. For example:

  • under concluded contracts for the supply of products, performance of work, provision of services, budget obligations are taken into account upon receipt of contractual documentation by the accounting department, at the time of signing by the head of the invoice for payment;
  • when accruing wages, benefits, other payments, budget obligations are taken into account on the date of approval of the accrual document (payroll, payslips, orders, etc.) in the amount of amounts accrued in favor of employees;
  • when calculating insurance premiums, obligations are taken into account on a monthly basis on the date of signing by the head of the application for cash expenses;
  • in settlements with accountable persons, budget obligations are taken into account on the basis of written statements of the advance payment recipient approved by the head of the institution, with further adjustment for the amount of expenses incurred according to the advance report accepted and approved by the head.

A. Opalsky,
budget accounting expert

T. Silvestrov

editor-in-chief of the magazine "Power ministries and departments: accounting and taxation"

The obligation of state (municipal) institutions to draw up an accounting policy is established by Art. 8 of the Law on Accounting, paragraph 6 of Instruction No. 157n. Accounting policies are applied consistently from year to year. It is amended under the following conditions:

1) when changing the requirements defined by the legislation of the Russian Federation on accounting, federal and (or) industry standards;

2) when developing or choosing a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;

3) with a significant change in the conditions of activity of an economic entity.

In this article, we will talk about the provisions that an institution should not forget about when drawing up an accounting policy for 2016.

In 2015, Order No. 124n dated August 6, 2015 of the Ministry of Finance of the Russian Federation came into force, amending Instruction No. 157n (hereinafter referred to as the Amendments). The provisions of this document are applied when forming indicators of accounting objects in 2015, with the exception of clauses 3.1, 3.2 of the Changes applied in the formation of accounting policies starting from 2016 and indicators of accounting objects on the first reporting day of 2016. The provisions of clause 3.3 of the Amendments apply from January 1, 2017. In 2015, the Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015 (hereinafter referred to as the Order of the Ministry of Finance of the Russian Federation No. 52n) came into force, approving the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, government bodies state off-budget funds, state (municipal) institutions, and guidelines for their application.

It should also be noted here that ministries and departments often develop and approve a departmental document that establishes primary accounting documents and accounting registers used by subordinate institutions. Often such documents for the most part duplicate the provisions of the orders of the Ministry of Finance, but at the same time contain the specifics of the activities of institutions. There should be no discrepancies between departmental legislative acts and orders of the Ministry of Finance. Order of the Ministry of Finance of the Russian Federation No. 52n is applied by all state (municipal) institutions, including institutions that are part of the system of power ministries and departments.

In 2014, the provisions of the accounting policy were adjusted due to the entry into force of the Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n. All provisions of the legislative acts of the Russian Federation that change the requirements for accounting, the conditions for the activity of an economic entity, must be reflected in the accounting policy of the institution.

General provisions

In connection with the adoption and entry into force of the Order of the Ministry of Finance of the Russian Federation No. 52n, in the accounting policy section “General Provisions”, it should be indicated that in order to reflect information on assets and liabilities in accounting, as well as operations with them, the institution applies:

- forms of primary accounting documents approved by departmental regulations (if such a document is available), by Order of the Ministry of Finance of the Russian Federation No. 52n;

- forms of primary accounting documents developed by the institution independently in accordance with the requirements of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting", given in the appendix to the accounting policy of the organization.

The systematization and accumulation of information contained in the primary (consolidated) accounting documents accepted for accounting, in order to reflect it in the accounts of budget accounting and in budget reporting, is carried out by the institution in budget accounting registers:

- according to the forms approved by the departmental normative act (if such a document is available), Order of the Ministry of Finance of the Russian Federation No. 52n;

- according to the forms developed by the institution independently in accordance with the requirements of Federal Law No. 402-FZ and clause 11 of Instruction No. 157n.

In the appendix to the accounting policy of the institution, non-unified forms of primary accounting documents developed independently by the institution are given. If the institution supplements unified form primary accounting document with additional details (columns, information), which is possible due to the provisions of the Order of the Ministry of Finance of the Russian Federation No. 52n, we recommend that an amended form be provided in the appendix to the accounting policy.

To conduct.

Some budgetary institutions reflect information regarding the use of primary accounting documents in the accounting policy section “Primary and consolidated accounting documents, document flow rules”. In accordance with the provisions of Instruction No. 157n, this is permissible. Institution by virtue of Art. 8 of Federal Law No. 402-FZ and paragraph 6 of Instruction No. 157n independently develops an accounting policy, determines the names of its sections and the information reflected in them.

Order of the Ministry of Finance of the Russian Federation No. 89n introduced such a concept as events after the reporting date. The accounting policy should determine what these events are and how they are reflected in budget accounting. For example, in this way:

Accounting and reporting data in the institution are formed taking into account the materiality of the facts of economic life that have had or may have an impact on the financial condition, cash flow or performance of the institution and took place between the reporting date and the date of signing the accounting (financial) statements for the reporting year. Such events are called events after the reporting date.

Reflection of events after the reporting date in the accounting and reporting of the institution is carried out according to the rules established in the appendix ...).

It should be noted that the procedure for recording events after the reporting date in accounting and reporting is extremely rarely given in the accounting policies of state institutions, despite the fact that in practice such events occur quite often. Perhaps the lack of such information is due to the lack of regulation of this issue by the budget legislation. In fact, Instruction No. 157n contains only a definition of the event after the reporting date and an indication that the accounting policy of the institution should contain the procedure for recording such events in the accounting (clause 6 of Instruction No. 157n).

Recall that, in accordance with the norms of clause 6 of Instruction No. 157n, acts of an accounting entity establishing the accounting policy of an accounting entity for the purposes of organizing and maintaining accounting are approved:

- a working chart of accounting accounts containing the applicable accounting accounts for maintaining synthetic and analytical accounting;

– methods for assessing certain types of property and liabilities;

- the procedure for recording events after the reporting date;

- the procedure for conducting an inventory of property and liabilities;

- document flow rules and technology for processing accounting information, including the procedure and terms for the transfer of primary (consolidated) accounting documents in accordance with the approved workflow schedule for reflection in accounting;

- forms of primary (summary) accounting documents used for processing the facts of economic life, accounting registers and other accounting documents for which the legislation of the Russian Federation does not establish mandatory forms for their compilation. At the same time, the forms of documents approved by the subject of accounting must contain the mandatory details of the primary accounting document provided for by Instruction No. 157n;

- the procedure for organizing and ensuring (implementation) by the subject of accounting of internal financial control;

– other solutions necessary for the organization and maintenance of accounting.

The procedure for reflecting events after the reporting date in the budgetary accounting and reporting of the institution can be as follows:

The procedure for reflecting events after the reporting date in the budget accounting and reporting of the institution

1. General Provisions

This procedure establishes the rules for reflecting events after the reporting date in the budgetary accounting and reporting of the institution.

2. The concept of an event after the reporting date

2.1. An event after the reporting date is a significant fact of economic life that has had or may have an impact on the financial condition, cash flow or performance of the institution and took place between the reporting date and the date of signing the reporting for the reporting year.

2.2. The date of signing the reporting is the actual date of its signing by the head of the institution (an authorized person).

2.3. An event after the reporting date (a fact of economic life) is recognized as significant if, without knowledge of it, reporting users cannot reliably assess the financial condition, cash flow or performance of the institution. The materiality of an event after the reporting date is determined based on the established reporting requirements.

2.4. Events after the reporting date include events that confirm the economic conditions that existed at the reporting date in which the institution conducted its activities; events that testify to the economic conditions that arose after the reporting date in which the institution conducts its activities.

3. Reflection of events after the reporting date in the budgetary accounting and reporting of the institution

3.1. A significant event after the reporting date is subject to reflection in the budgetary accounting and reporting of the institution for the reporting year, regardless of its positive or negative nature for the institution.

3.2. If an event occurs after the reporting date that confirms the conditions that existed at the reporting date in which the institution conducted its activities, a record is made reflecting this event. After the preparation of reporting forms in the accounting of the same period, a reversal (or reverse) entry is made for the amount reflected in the accounting.

In the reporting period, events after the reporting date are reflected in the registers of synthetic and analytical accounting with final turnovers before the date of signing the annual statements in the prescribed manner. Accounting data is reflected in the relevant reporting forms of the institution, taking into account events after the reporting date. Information about the reflection in the reporting period of an event after the reporting date is disclosed in the text part of the explanatory note (f. 0503160) (hereinafter referred to as the explanatory note).

3.3. If an event occurs after the reporting date, which does not have a significant impact on the reporting indicators, but is important for the reporting data of the next reporting period, such an event is reflected in the text part of the explanatory note and should include short description the nature of the event after the reporting date and an assessment of its consequences in monetary terms. If it is impossible to assess the consequences of an event after the reporting date in monetary terms in explanatory note it is indicated.

4. List of facts of economic life that are recognized as events after the reporting date

4.1. Events confirming the economic conditions that existed at the reporting date in which the institution conducted its activities:

- declaring bankrupt in accordance with the established procedure of a legal entity that is a debtor (creditor) of an institution;

- recognition in accordance with the established procedure as insolvent individual, which is the debtor of the institution, or his death (death); recognition in the prescribed manner of the fact of the death (death) of an individual to whom he has outstanding accounts payable;

- repayment (including partial repayment) by the debtor of the debt to the institution, which is at the end of the reporting year;

– receipt from the insurance company of materials to clarify the amount of insurance compensation, for which negotiations were underway as of the reporting date;

- detection after the reporting date of a significant error in budget accounting or violation of the legislation of the Russian Federation in the course of the activities of the institution, which lead to a distortion of reporting for the reporting period.

4.2. Events that testify to the economic conditions that arose after the reporting date in which the institution conducts its activities:

– repayment of accounts payable at the end of the reporting year;

– making a decision on the reorganization of the institution;

– reconstruction or planned reconstruction; fire, accident, natural disaster or other emergency which resulted in the destruction of a significant part of the institution's assets.

Working Chart of Accounts

By virtue of the norms of clause 6 of Instruction No. 157n, the working chart of accounts is one of the annexes to the accounting policy of the institution and it must be brought into line with the current legislation of the Russian Federation.

The following amendments were made to the Unified Chart of Accounts:

– account 0 201 06 000 instead of “Letters of credit” is now called “Institutional funds on special accounts with a credit institution”;

– a new off-balance account was introduced – 31 “Shares at face value”.

By order of the Ministry of Finance of the Russian Federation No. 89n, more changes were made to the working chart of accounts for budget accounting:

– account 0 201 20 000 “Cash on accounts of an institution with a credit institution” became known as “Cash of an institution with a credit institution”;

– account 0 204 32 000 “Authorized Fund of State (Municipal) Enterprises” became known as “Participation in the Authorized Fund of State (Municipal) Enterprises”;

- a new account was introduced - 0 205 82 000 "Settlements on unexplained receipts";

– account 0 209 00 000 “Settlements for damage to property” is now called “Settlements for damage and other income”, accounts 0 209 30 000 “Calculations for compensation of expenses”, 0 209 40 000 “Calculations for the amounts of forced seizure” have been added to it;

– account 0 209 80 000 “Calculations for other damage” became known as “Calculations for other income” and was supplemented with account 0 209 83 000 “Calculations for other income”;

– new accounts introduced – 0 210 10 000 “Settlements for tax deductions for VAT”, 0 210 11 000 “VAT settlements on advances received”, 0 210 12 000 “VAT settlements for acquired material assets, works, services”;

- an account was introduced - 0 401 60 000 "Reserves for future expenses";

- an account was introduced - 0 500 90 "Authorization for other regular years (outside the planning period)";

– the name of the account 0 502 00 000 “Assumed obligations” was corrected, which became known as “Liabilities”;

– account 0 502 00 000 was supplemented with accounts 0 502 07 000 “Assumed liabilities”, 0 502 09 000 “Deferred liabilities”;

- the name of the account 0 504 00 000 was corrected, which instead of "Estimated (planned) appointments" became known as "Estimated (planned, forecast) appointments";

– off-balance sheet accounting was supplemented with accounts 27 “Tangible assets issued for personal use to employees (employees)”, 30 “Settlements for the fulfillment of monetary obligations through third parties”.

Thus, the institution should bring the working chart of accounts, which is an annex to the institution's accounting policy, into line with the provisions of the current version of Instruction No. 157n.

Financial results

The “Financial result” section of an institution often contains the following information:

The institution does not create reserves for future expenses. All expenses accrued in the current reporting period, but related to future periods, are written off according to the rules of clause 302.1 of Instruction No. 157n.

At the same time, representatives of the Ministry of Finance, during seminars, insist that institutions form reserves for future expenses, despite the fact that neither Instruction No. 157n nor a letter from the Ministry of Finance contains a direct requirement for this.

Information on the formation of reserves for future expenses in the accounting policy can be reflected as follows:

In order to evenly allocate future expenses and payments to the expenses of the current reporting period, the institution, in accordance with clause 302.1 of Instruction No. 157n, creates a reserve for future expenses for:

- payment of vacation pay;

- Uneven repair of fixed assets.

The formation of a reserve for future expenses is carried out according to the rules given in Appendix ... to the accounting policy.

Inventory accounting

We would like to draw the attention of readers to the reflection in this section of the accounting policy of information relating to the write-off of fuel (gasoline). Prior to the entry into force of the Order of the Ministry of Finance of the Russian Federation No. 52n, state (municipal) institutions for accounting and writing off gasoline used waybills in the form approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. Order of the Ministry of Finance of the Russian Federation No. 52n does not contain any information related to waybills, therefore, some experts in the field of budget accounting argue that waybills may not be kept in an institution, and it is enough to write off fuel on the basis of a correctly executed act on the write-off of inventories (f. 0504230). At the same time, with regard to institutions that are part of the system of power ministries and departments, departmental regulations are being developed and approved, which are mandatory for application. For example, Order of the Minister of Defense of the Russian Federation of March 28, 2008 No. 139 “On the forms of documents used in the financial and economic activities of the Armed Forces of the Russian Federation” establishes that in military units the documents for accounting for fuel and lubricants are:

- waybills (f. 6002208 and (or) f. 6002209);

- flight sheets (flight assignments) (f. 6002229 and (or) f. 6002235);

- worksheets of the unit (f. 6002210);

- in established cases - decoding of the consumption of oils, lubricants and special liquids (f. 6002232), decoding of the consumption of coolant (f. 6002233);

- decoding of the consumption of fuel and lubricants (f. 6002234).

If there is a departmental document in the accounting policy, it can be stated that fuel and lubricants are spent in accordance with the requirements of such a document. For example, in this way:

Accounting for the use of cars military units that ensure the activities of the main command of the branch of the Armed Forces, military district, fleet, branch of the Armed Forces, is conducted in waybills passenger car(f. 6002208).

Accounting for the use of automotive equipment of military units is carried out in waybills (form according to OKUD 6002209).

In the event that there is no such departmental document, the accounting policy indicates the document where the waybill will be recorded. For example:

Accounting for the use of cars is kept in the waybills of a car (f. 0345001), the form of which is approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78.

Settlements with debtors and creditors

When filling out the accounting policy section “Settlements with debtors and creditors”, you should pay attention to the provisions on writing off receivables and payables, the limitation period for which has expired.

After the amendments entered into force in 2015, which made adjustments to paragraphs 339, 371 of Instruction No. 157n, the information reflected in this section of the accounting policy must be brought into line with the requirements of this order (the current version of Instruction No. 157n).

Information on accounting and writing off receivables and payables in an institution in the accounting policy can be reflected as follows:

Analytical accounting of settlements with suppliers (contractors) is kept in the context of creditors. Accounts receivable and payable, the limitation period of which has expired, is written off to the financial result of the institution after three years, based on the inventory data.

The debt written off from the balance sheet is reflected in off-balance accounts:

- 04 "Debt of insolvent debtors" - during the period of possible resumption in accordance with the legislation of the Russian Federation of the procedure for collecting debts, including in the event of a change in the property status of debtors, or until insolvent debtors receive funds within the specified period to pay off the debt, until the execution (termination) of the debt in any other way that does not contradict the legislation of the Russian Federation;

- 20 "Debts not claimed by creditors" - during the limitation period (three years).

The write-off of debt from off-balance sheet accounting is carried out based on the results of the inventory of debt on the basis of the decision of the inventory commission of the institution.

Uncollectible receivables are written off from the balance sheet based on the results of the inventory. The basis for write-off are:

- documents that are the basis for writing off accounts receivable (acts on the liquidation of the institution).

Accounts payable not claimed by creditors are debited from the balance sheet based on the results of the inventory. The basis for write-off are:

- the decision of the head (order) to write off this debt;

- an explanatory note on the reason for the formation of debt;

- an inventory list of settlements with buyers, suppliers and other debtors and creditors (f. 0504089);

- documents that are the basis for writing off accounts payable (decisions, decisions of judicial authorities, other documents).

* * *

At the end of the article, we note once again that an accounting policy is a document that reflects the features of the functioning of a particular institution. It is not at all necessary to reflect all existing legislative norms in it, it is enough to indicate only those in which the legislator provides the subject of accounting with the right to choose. The accounting policy applied by the institution must comply with the requirements of the current regulations. When legislation changes, the provisions of the accounting policy should be adjusted in a timely manner.


the federal law dated December 6, 2011 No. 402-FZ “On Accounting”.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.



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