Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n (hereinafter referred to as Order No. 52n) approved new forms of primary documents and registers accounting, used by state (municipal) institutions, as well as Guidelines for their use (hereinafter referred to as Guidelines). These documents and registers should be used when forming accounting policy for 2015. With the entry into force of Order No. 52n, the previously existing Order No. 173n loses its force. In the article we will conduct comparative analysis new and old forms of primary documents.
First of all, let us recall that the direct order of the Ministry of Finance, as before, approves only those forms of primary documents that belong to class 05 “Unified system of accounting, financial, accounting and reporting documentation for the public management sector” OKUD. Now the list of such documents has expanded, primarily due to the inclusion of those documents that were previously approved by various resolutions of the State Statistics Committee of the Russian Federation and belonged to class 03 “Unified system of primary accounting documentation” OKUD.
Let's look at how much the codes and names of the forms of primary documents have changed in the table:
| In accordance with Order No. 52n | In accordance with Order No. 173n | ||
| Primary document form number | Name of the primary document form | ||
| 0504101 | Certificate of acceptance and transfer of non-financial assets | 0306030 | Certificate of acceptance and transfer of a building (structure) |
| 0306031 | Act on acceptance and transfer of groups of fixed assets (except buildings, structures) | ||
| 0306001 | Certificate of acceptance and transfer of fixed assets (except for buildings, structures) | ||
| 0504102 | Invoice on internal movement objects of non-financial assets | 0306032 | Invoice for internal movement of fixed assets |
| 0504103 | Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets | 0306002 | Certificate of acceptance and delivery of repaired, reconstructed, modernized fixed assets |
| 0504104 | Act on write-off of non-financial assets (except for vehicles) | 0306003 | Act on write-off of fixed assets (except for vehicles) |
| 0306033 | Act on the write-off of groups of fixed assets (except for vehicles) | ||
| 0504105 | Write-off act vehicle | 0306004 | Act on write-off of motor vehicles |
| 0504143 | 0504143 | Act on write-off of soft and household equipment | |
| 0504144 | 0504144 | Act on the write-off of excluded objects of the library collection | |
| 0504202 | 0504202 | Menu-requirement for issuing food products | |
| 0504203 | 0504203 | Statement for the issuance of feed and fodder | |
| 0504204 | Request-invoice | 0315006 | Request-invoice |
| 0504205 | Invoice for the release of materials (material assets) to the side | 0315007 | Invoice for issue of materials to the side |
| 0504206 | Card (book) for recording the issuance of property for use | - | |
| 0504207 | Receipt order for acceptance of material assets (non-financial assets) | - | |
| 0504210 | 0504210 | List of issuance of material assets for the needs of the institution | |
| 0504220 | Certificate of acceptance of materials (material assets) | 0315004 | Certificate of acceptance of materials |
| 0504230 | 0504230 | Act on write-off of inventories | |
| 0504401 | 0504401 | Payroll | |
| 0504402 | Payslip | 0301010 | Payslip |
| 0504403 | Payment statement | 0504403 | Payment statement |
| 0504417 | Help card | 0504417 | Help card |
| 0504421 | Time sheet | 0504421 | Time sheet and calculation sheet wages |
| 0504425 | 0504425 | Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases | |
| 0504501 | 0504501 | Statement for issuing money from the cash register to accountable persons | |
| 0504505 | Advance report | 0504049 | Advance report |
| 0504510 | Receipt | 0504510 | Receipt |
| 0504514 | Cash book | 0504514 | Cash book |
| 0504608 | 0504608 | Children's attendance sheet | |
| 0504805 | Notice | 0504805 | Notice |
| 0504816 | 0504816 | Certificate of write-off of forms strict reporting | |
| 0504817 | 0504817 | Notification on settlements between budgets | |
| 0504822 | 0504822 | Notice of budget commitment limits (budget allocations) | |
| 0504833 | Accounting information | 0504833 | Reference |
| 0504835 | 0504835 | Inventory results report | |
| - | 0531728 | Certificate of acceptance and transfer of cash payments and receipts during the reorganization of participants in the budget process | |
| - | 0531811 | Certificate of financing and cash payments | |
Certificate of acceptance and transfer of non-financial assets (f. 0504101). This document immediately replaced three forms previously used by institutions, approved Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 (hereinafter referred to as Resolution No. 7):
- act of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001);
- act of acceptance and transfer of a building (structure) (f. 0306030);
- act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).
According to the methodological instructions, the act in form 0504101 is used to formalize the following operations:
- transfer of non-financial assets between institutions, institutions and organizations (other right holders), including when securing the right of operational management (economic management);
- transfer of property to the state (municipal) treasury, including when the body exercising the powers of the owner of state (municipal) property withdraws non-financial assets from operational management (economic management);
- transfer of property as a contribution to the authorized capital (property contribution);
- changing the legal holder of state (municipal) property on other grounds, with the exception of the acquisition of property for state (municipal) needs (needs of budgetary (autonomous) institutions), the sale of state (municipal) property. In this case, the institution is given the right, as part of the formation of accounting policies, to establish the procedure for applying the act in form 0504101 when acquiring, gratuitously transferring, or selling non-financial assets.
The new form of the invoice, in comparison with the previously used form, is used to register and record the movement within the institution of not only fixed assets, but also other objects of non-financial assets, in particular:
- intangible assets;
- finished products produced by the institution.
Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets (f. 0504103). This act is used by institutions instead of Form 0306002 of the same name approved by Resolution No. 7 and almost completely coincides with it. However, in the new form, unlike the previously used form, it is additionally necessary to indicate the details of contracts for work and the deadlines for their completion.
It has been established that an institution has the right to use an act in form 0504103 when modernizing intangible assets, if this is recorded in the accounting policy.
Act on the write-off of non-financial assets (except for vehicles) (f. 0504104). This act combines information previously indicated separately in next forms, approved by Resolution No. 7:
- in the act of writing off fixed assets (except for vehicles) (f. 0306003);
- in the act on the write-off of groups of fixed assets (except for vehicles) (f. 0306033).
In accordance with the Methodological Instructions, an act in form 0504104 is drawn up by the commission for the receipt and disposal of assets based on its decision on the need to write off fixed assets, intangible assets, and other tangible assets (except for raw materials, supplies, as well as finished products produced by the institution) and serves as the basis to reflect in the accounting records of the institution the disposal of non-financial assets.
Certificate of write-off of a vehicle (form 0504105). This act replaced the form 0306004 “Act on the write-off of motor vehicles” previously used by institutions, approved by Resolution No. 7. Both forms are used to reflect transactions on the write-off of a vehicle.
It is worth noting that the structure and procedure for filling out these documents is almost the same, with the only difference being that the new form of the act is more adapted for use by public sector institutions.
Request-invoice (f. 0504204). This form is more compact compared to the previously used form of the same name 0315006, approved Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a(hereinafter referred to as Resolution No. 71a).
Despite this, the purpose specified forms and the filling rules are the same. As before, the invoice requirement is used to record the movement of material assets within the organization between structural divisions or materially responsible persons, as well as to formalize operations for the delivery of leftover materials to the warehouse resulting from disassembly and disposal of fixed assets.
The claim-invoice is drawn up by the materially responsible person of the sending structural unit, transferring material assets to the receiving unit (for example, from a warehouse to a warehouse; from a warehouse to a structural unit, etc.) or to another financially responsible person, in two copies, one of which serves as the basis for the transfer of values, and the second - for their acceptance.
Invoice for the release of materials (material assets) to the third party (f. 0504205). Institutions are required to draw up such a document instead of the previously used form 0315007 “Invoice for the release of materials to third parties,” approved by Resolution No. 71a.
The invoice in the form 0504205 is used to record the release of material assets by the sending institution to third-party institutions (organizations) - recipients, organizations, including with the involvement of organizations carrying out transportation, on the basis of agreements (contracts) and other documents.
The invoice in form 0504205 is issued in two copies by the sending institution on the basis of agreements (contracts), orders and other relevant documents when presented by a representative of the recipient institution (organization); the organization carrying out the transportation, on the basis of a power of attorney to receive material assets, filled out in the manner prescribed by law. One copy is the basis for the release of materials, the second is transferred to the representative of the institution (organization) - the recipient of material assets.
Card (book) for recording the issuance of property for use (f. 0504206). This form was introduced for the first time and had no analogues before. According to the Methodological Instructions, the card (book) (f. 0504206) is used to record property that is issued for personal use to an employee (employee) during the performance of his official duties.
The card records the property issued for use by name reflected in column 1, indicating the rate of issue, the standard period of use (if any), and the number of material assets issued.
When returning property, the quantity of property handed over is recorded by name, indicating the quantity of property returned (surrendered), the date of return and the signature of the person who accepted the property handed over by the employee (employee).
When creating a card (book) (f. 0504206) for the purpose of accounting for the property of an institution issued to employees (employees), details reflecting the individual characteristics of the person who received the property (sizes of headgear, clothes, shoes, etc.) may not be filled in .
Receipt order for acceptance of material assets (non-financial assets) (f. 0504207). This is a completely new form. Institutions will have to compile it upon receipt of material assets (including fixed assets, inventories), including from third-party organizations (institutions). The receipt order serves as the basis for accepting incoming material assets for accounting and reflecting on the balance sheet of the institution. It contains information about the name of the product, its quantity, and cost.
The accounting department of the institution reflects the correspondence of accounts in the receipt order and issues a note on the acceptance for accounting and posting of material reserves (material assets).
If there is a quantitative and (or) qualitative discrepancy, as well as a discrepancy between the range of accepted material assets and the accompanying documents of the sender (supplier), the institution’s commission for the receipt and disposal of assets draws up an acceptance certificate for materials (f. 0504220), which is the legal basis for filing a claim with the sender (supplier) ).
Certificate of acceptance of materials (material assets) (f. 0504220). Now such an act is drawn up instead of the previously used form 0315004 “Act on acceptance of materials”, approved by Resolution No. 71a.
Comparing these forms, we note that the information indicated in them is almost the same. Therefore, it will not be difficult for institutions to switch to a new form.
Payroll (f. 0504402). The structure of such a statement largely repeats the form 0301010 of the same name, approved Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 . At the same time, the new form is more adapted for use by institutions in the public sector.
In accordance with the Methodological Instructions, the payroll (f. 0504402) is used to reflect accruals on employees' wages, scholarships, benefits, and other payments made on the basis of agreements (contracts) with individuals, as well as to reflect deductions from the amounts of accruals (taxes, insurance contributions, deductions under writs of execution and other deductions).
Advance report (f. 0504505). According to Order No. 52n, the advance report was transferred from the accounting registers to the primary documents. Due to this, the form code has changed. Previously, the code 0504049 was used.
As before, the advance report is used to record settlements with accountable persons. At the same time, the instructions for filling it out have been slightly adjusted.
According to the new version of such instructions, the accountable person, when drawing up an advance report, provides information about himself on the front side of the advance report and fills out columns 1 - 6 on the back side about the amounts actually spent by him, indicating documents confirming the expenses incurred. The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.
The advance report is approved by the head of the institution or a person authorized by him.
On the reverse side of such a report, columns 7 - 10, containing information about expenses accepted by the institution for accounting, and accounting correspondence are filled out by the person entrusted with accounting.
Amounts paid in foreign currency are recorded both in foreign currency and in ruble equivalent. Advances received by an accountable person are reflected indicating the date of their receipt.
In addition to the introduction of new forms of primary documents, it should be noted that there has been a change in the procedure for filling out existing forms, in particular:
- the rules for filling out the work time sheet are described in more detail (f. 0504421). A table is provided with the symbols that are used to draw up such a report card;
- notice (f. 0504805) is now used when processing settlements arising from transactions of acceptance and transfer of property, obligations not only between the institution and the separate structural divisions (branches) created by it, but also between other accounting entities, including in interdepartmental and interbudgetary settlements ;
- the basis for drawing up an act on the results of the inventory (f. 0504835) is now the inventory lists (matching sheets), and not the statement of discrepancies based on the results of the inventory (f. 0504092);
- The procedure for applying and filling out notifications for settlements between budgets has been significantly adjusted (f. 0504817).
Having analyzed the new forms of primary documents approved by Order No. 52n, which supplemented the list of existing forms of accounting documentation for the public management sector, we note that most of them repeat the structure and procedure for filling out similar unified forms established by the relevant orders of the State Statistics Committee. Thus, taking single unified forms as a basis, the Ministry of Finance adapted them for use by public sector institutions. Some forms (0504206, 0504207) were introduced for the first time and had no analogues before.
Please also note that the adoption of Order No. 52n will entail significant changes to the accounting instructions established separately for state-owned, budgetary and autonomous institutions. Let us remind you that draft amendments to these instructions are posted on the Ministry of Finance website, but they did not take into account the new forms of primary documentation. Perhaps, with the publication of Order No. 52n, these projects will be finally edited and adopted soon.
In the next issue of the magazine, read about new forms of accounting registers and the procedure for their application.
Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their use."
In the process of moving property, which is part of fixed assets, between divisions of one company, an invoice is drawn up in the OS-2 form. For each transferred property, the form must be filled out separately. The employee who is a direct participant in the process of transferring the object is responsible for issuing the invoice.
The document must be completed in triplicate. The first remains with the materially responsible person (MRP) carrying out the transfer. This copy must be signed by the entity accepting the property.
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The receiving party retains a second copy of the invoice with the signature of the transmitter. The third copy must contain the signature of both parties and is transferred to the accounting department by the employee who enters the necessary data for the OS-6 inventory card.
Main details of the procedure
Purpose and standards of the document
The invoice for the internal movement of objects confirms the fact of the transfer of property, which allows for the write-off and receipt of valuables. The basis is the content in the document of complete information about the participants in the fact of transfer and the parameters of the object.
The essential details that any invoice contains include:
- a list of all parties participating in the procedure;
- type of transferred object and its characteristics;
- quantity and price of transferred property;
- signatures and list of all responsible persons;
- related documentation.
Depending on the type of operation being carried out, it is possible to enter additional details without changing or excluding the required ones. It is allowed to use unified forms of documents that were approved by Decree of the State Statistics Committee No. 132 or independently developed templates with the preservation of mandatory information
Federal Law No. 402 defines the mandatory details that must be present in the primary document. In case of non-compliance with this norm, the document will be refused acceptance for registration.
Methodological recommendations adopted by Roskomtorg Letter No. 1-794/32-5 dated July 10, 1996 confirm the need to document the movement of property with shipping documentation. The invoice is drawn up by the financially responsible person during the transfer process.
Shape characteristics
Depending on the property being transferred, unified forms such as TORG-13 and OS-2 can be used. TORG-13 is applied in case of transfer of goods or materials to a company. OS-2 is used when the movement of fixed assets is required. Unlike OS-2, the TORG-13 invoice requires only two copies and does not need to be filled out in a strict form.
The document is valid if transferred by any MOL or department. The form is a guarantor of the movement of goods to another entity. Most often, such a document is completed before or during the transfer.
Invoice form for internal movement of objects:
Sample filling
The invoice for the internal movement of objects OS-2 is drawn up in triplicate. The first goes to the entity performing the registration of the movement, the second goes to the recipient, and the third goes to the accounting department. The header located on the front side of the document is filled with information, including the name of the company, the deliverer and the receiver, OKUD codes and, the date when the filling took place and the serial number are also entered.
In the main part of the OS-2 act there is a table containing the following points:
- OS number;
- name of the property;
- transfer date;
- inventory number;
- number of transferred objects;
- price of one unit;
- total cost.
Below the table there are lines where technical information about the condition of the transferred property is recorded. Afterwards, the signatures of the parties, their transcript, the position of each of the MOLs, the report card number and date are located. Form OS-2 must be signed by the chief accountant.
Tips for maintaining an invoice for internal movement of objects
A transfer within an organization is not a sale because there is no transfer of ownership. Both independent development and approval of the document and the use of a unified form are allowed.
In the case where the division is not allocated to a separate balance sheet, the use of the OS-2 form is allowed. Otherwise, this form will not be enough, so it is better to develop and approve your own form.
Information about the fact of moving objects must be included in the OS-6 inventory jacket of the transferred OS (if a unified form is used).
If the OP is allocated to a separate balance sheet, together with the invoice, the recipient must receive the following documents:
- in accordance with the OS-1 form, issued at the time of admission;
- a complete set of technical documentation.
Reflection of the fact of transfer of an object in accounting is carried out depending on the allocation of the EP to a separate balance sheet. If the division is allocated to a separate balance sheet, then the movement is reflected using the “intra-business settlements” account (sub-account “Settlements for allocated property”).
In cases where the division is not allocated to a separate balance sheet, analytical accounting is maintained using the “Fixed Assets” account. If such analytics are not carried out, then it is permissible not to enter the movement into accounting.
Expenses that arose in the process of moving property in accounting are classified as production costs of the department. To calculate income tax, expenses that were associated with the movement of property are usually classified as other expenses and confirmed by a certificate of work performed.
If the moving work was carried out in-house, then an accounting certificate is drawn up with invoices attached for the materials used, payroll statements, waybills, etc. Input VAT on work that was performed by third-party companies must be deducted based on the invoice - textures.
Sample of filling out an invoice for internal movement of objects:
Reflection of actions on paper
How to take into account the movement of an object depends on the presence of a separate balance sheet for a separate unit.
In the case where the division is on the general balance sheet, the following transactions must be made: D01, subaccount OP-2 - K01, subaccount OP-1 - fixed assets are moved from the transferring division to the receiving one. Then, they move: D02, subaccount OP-1 – K02, subaccount OP-2.
In the case where the division is on a separate one, the following transactions should be made: D79, subaccount 1 - K01 - the initial cost of the moved object is written off. Afterwards, the accumulated depreciation savings are transferred: D02 - K79, subaccount 1.
The second division receives fixed assets from the transferor: D01 - K79, subaccount 1, as well as accumulated depreciation: D79, subaccount 1 - K02. In this case, the initial cost of the object does not change. For this reason, depreciation on the received property of the unit that receives the object is calculated in accordance with the previous procedure.
Registration procedure
Form TORG-13 is filled out as follows. The header must include information about the company within which the move is being made. In addition, it is necessary to indicate the date when the invoice was drawn up and its number. Next, a table is filled in, the upper part of which is intended for information about the entity transferring the property and the recipient.
The table contains the following data on the transferred goods:
- number of objects;
- units;
- accounting value (established independently by the organization);
- the total value of the transferred property.
You can find a form and sample for filling out this document on the Internet. Upon completion of filling out, it is necessary to sign the parties.
Form OS-2 is filled out on both sides. The front side contains information about legal entity with the full name of the departments between which the object is transferred. The document also indicates the date of transmission and the serial number of the form. Afterwards, the table indicates the list of transferred property, date of manufacture or release, inventory number, number of transferred objects and their cost.
Examples of non-financial assignments
An invoice for the internal movement of an object constituting non-financial assets is used when registering and accounting for the movement between structural divisions of an institution of such objects as fixed assets, intangible assets, finished products produced by the enterprise.
Previously, a form was used that related only to fixed assets, but the instructions prescribed it for intangible assets and legal acts. Now even from the name it follows that the invoice is intended for all types of non-fiscal assets, despite the fact that the header only talks about fixed assets.
The composition of the indicators has undergone almost no changes: only details have been added that are associated with an increase in the scope of use of the form. “Base (type of document, date and number)” was added to the header. The table has been updated with units of measurement, which is directly related to the change in the purpose of the form.
Instructions for adding
To add an invoice for internal movement of property, you need to enter the context menu and click on add. The document parameters are indicated in the window that appears. The document type must be selected only when entering the first invoice into the system. In the future, this parameter will be selected automatically.
The data for automatically entering information into the “Organization” field is taken from the last invoice entered into the system for movement within the enterprise. The program will automatically assign a document number based on a unique sequence for a specific enterprise. The date of the document is set automatically.
The structural unit, as well as the Mol field, can be filled in automatically after entering the inventory property.
If the base document is not registered by the system, its details can be saved. To do this, fill in the required fields, after which you need to press the create button. This button is located next to the input fields.
If the base document is registered by the system, then the fields type, type, number and date of the document can be filled with information necessary for searching and further selection from the list of the base document. If there is only one document in the list that appears, it will be filled in automatically. The “Note” is filled with additional information.
After the basic parameters of the document have been filled in, detailed information about the object being moved is required. To do this, you need to open the “Invoice Specification” tab. Information can be added either as a list or individually.
To enter information about one of the objects, you need to select “Add” in the context menu. Next, the OS object is selected. After all fields have been filled in, you need to click “OK”. You can close without saving changes by pressing the “Cancel” button.
To add a list of positions, select the add list item in the specification menu. You can select more than one position in the window that appears by holding down the ctrl button on the keyboard. After all fields are filled in, click “OK”.
Once the invoice has been registered, it can be sent for printing. To do this, select the required print item in the application menu. After printing, the document is sent to the financially responsible persons for signature.
Afterwards, the invoice is processed in accounting. To do this, select “Workout” in the application menu, then “Work out”. After indicating in the window that appears actual date moving property, you need to press the “OK” button.
Upon completion of the work, the corresponding entries are generated and entered into the inventory file.
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According to the clarifications introduced by Order No. 25n, account 101.00 “Fixed Assets” is used to account for fixed assets, both in operation and in reserve, for conservation, leased, as well as for accounting for treasury property Russian Federation.
The concept of “Book value” was introduced for fixed assets and intangible assets:
- · The book value of fixed assets is their original cost, taking into account changes in cases of revaluation, completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets;
- · The book value of intangible assets is their original cost, taking into account modernization, partial liquidation and revaluation of intangible assets.
In connection with the introduction of the concept "Book value" calculation annual amount depreciation of fixed assets and intangible assets is calculated using the linear method based on the book value of fixed assets and intangible assets.
Transfer of non-financial assets between state and municipal institutions is a gratuitous receipt (transfer), however, the accounting procedure and the cost at which objects of non-financial assets are taken into account during such a transfer differ from the procedure used for the gratuitous receipt (transfer) of property from organizations and individuals.
According to Order No. 25n, the gratuitous transfer of fixed assets and intangible assets between institutions subordinate to different main managers budget funds of the same budget level, between institutions, different levels of budgets, as well as between institutions subordinate to one main manager (manager) of budget funds, as well as state and municipal organizations (hereinafter referred to as departmental transfer), is carried out at the book value of the object with the simultaneous transfer of the amount accrued to the object depreciation.
The new edition of the Budget Accounting Instructions also contains accounting records for the departmental movement of fixed assets and intangible assets, both for writing off the balance sheet and for accepting it onto the balance sheet. Similar entries were given in the letter of the Federal Treasury dated December 29, 2005 No. 42-7.1-01/2.2-397. However, if in the specified letter the receipt of fixed assets (intangible assets) is proposed to be reflected in the debit of account 101.00 “Fixed assets” (102.00 “Intangible assets”) in correspondence with account 304.04.000 “Internal settlements between the main managers (managers) and recipients of funds" (401.01.180, 401.01.151), then in the new edition of the Budget Accounting Instructions, the receipt of fixed assets (intangible assets) is reflected in the general order - first, an entry is made in the debit of account 106.01 “Capital investments in fixed assets” (106.02 “Capital investments in intangible assets") in correspondence with the specified accounts and only then the fixed asset (intangible asset) is accepted for accounting in account 101.00 "Fixed Assets".
In “Accounting for budgetary institutions, edition 6”, upon receipt of non-fiscal assets from another institution, it is provided for the acceptance of a fixed asset (NFA) both in advance to account 106.01 (106.02) and immediately to account 101.00 (102.00).
Also clarified procedure for determining useful life objects of non-financial assets received free of charge. The useful life is determined:
- · for objects received from institutions that are on the budgets of the budget system of the Russian Federation and from state and municipal institutions - taking into account the terms of actual operation and the previously accrued amount of depreciation;
- · for objects received from other legal entities and individuals - based on the market value of the object and the service life established by the institution’s commission.
Many accountants have questions about which fixed assets should be subject to depreciation and which ones should not. The new edition of the Budget Accounting Instructions now clearly states that depreciation is not charged on fixed assets and intangible assets worth up to 1,000 rubles inclusive, as well as on jewelry, jewelry and library collection, regardless of cost.
A new account 104.07 “Depreciation of other fixed assets” has been introduced to account for the depreciation of fixed assets recorded on account 101.09 “Other fixed assets”.
Note: Previously, to account for depreciation of other fixed assets, account 104.06 “Depreciation of production and business equipment” was used. When switching to edition 6 of “Accounting for Budgetary Institutions,” depreciation amounts for other fixed assets accumulated on account 104.06 “Depreciation of production and business equipment” will be automatically transferred to account 104.07 “Depreciation of other fixed assets.”
The total amount of depreciation accrued for the reporting month for fixed assets and intangible assets should now be reflected in Journal of transactions on disposal and transfer of non-financial assets.
Note: In order for depreciation records to be reflected in the report “Journal of transactions on disposal and transfer of non-financial assets”, in the chart of accounts “Accounting for budgetary institutions” it is necessary to set the transaction journal number “7” for the final subaccounts of account 104.00 “Depreciation”.
Accountants had many questions about the application of clause 6 (34) of Instruction No. 70n “Institutions conduct revaluation fixed assets (intangible assets), with the exception of assets in precious metals, as of the beginning of the reporting year...” Many of them considered that the revaluation should be carried out annually. The new edition of the Budget Accounting Instructions directly states that the timing and procedure for revaluation fixed assets are established by the Government of the Russian Federation. Accounting entries for reflecting the results of revaluation have also been clarified.
Clause 18, which required conducting accounting of fixed assets in full rubles. When you accept fixed assets for accounting into account 101.00, you will no longer need to make accounting entries to assign the amounts of kopecks to account 401.01.280 “Other expenses.” Indeed, these are unnecessary accounting entries that clog up accounting, since the balance sheet shows fixed assets at their residual value, that is, minus accrued depreciation, which is recorded in kopecks. If there are software products for budget accounting calculating the depreciation rate based on the cost of a fixed asset (intangible asset), expressed in rubles and kopecks, does not pose a problem.
As a positive point, it should be noted reflection of internal movement(from division to division, from one financially responsible person to another) non-financial assets on budget accounts. Internal movement of fixed assets between financially responsible persons in the institution is reflected in the debit of the corresponding analytical accounts of account 010100000 "Fixed assets" (010101310, 010102310, 010103310, 010104310, 010105310, 010106310, 010107310, 01 0108310, 010109310) and the credit of the corresponding analytical accounting accounts 010100000 "Fixed assets" (010101310, 010102310, 010103310, 010104310, 010105310, 010106310, 010107310, 010108310, 010109310). Similar entries are provided for intangible assets and inventories. When reflecting internal movements in budget accounting accounts, equality of analytical and synthetic accounting data is ensured, thus increasing the reliability of budget accounting data.
According to the accounts of non-financial assets in “Accounting for budgetary institutions, edition 6”, analytical accounting is maintained in the context of inventory (nomenclature) objects, financially responsible persons, storage locations and types of movement of non-financial assets. For this purpose, the subcontos “Fixed Assets” (“Nomenclature”), “Types of Movement of NFA” and “Centers of Material Responsibility” are used. The directory "Financial Responsibility Centers" determines the financially responsible person and the unit to which the NFA is assigned (the place where the NFA is stored).
Write-off of fixed assets worth up to 1000 rubles. inclusive, upon transfer to operation it should now be reflected on account 040101271 “Depreciation expenses of fixed assets and intangible assets”, instead of the previously used account 040101172 “Income from the sale of assets”. And accordingly, as the first 17 digits, you must indicate the code for the functional classification of expenses (clause 21 of the amended Instruction No. 70n).
By Order No. 25n, soft equipment and utensils were transferred from fixed assets to inventories. Dishes, previously accounted for in account 101.06 “Industrial and household inventory”, are now accounted for in account 105.06 “Other inventories”. Soft inventory from account 101.08 was transferred to account 105.05 "Soft inventory".
Note: The transfer of soft inventory from account 101.08 to account 105.05 "Soft inventory" will be performed automatically. To automatically transfer dishes from account 101.06 to account 105.05, in release 7.70.516, a new attribute was introduced in the "Fixed Assets" directory "Accounting for Budgetary Institutions, Edition 5" - the "Dishes" checkbox. The checkbox should be included in the cards of fixed assets that are utensils.
Account 105.06 “Other material inventories”, as before (according to Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n), books and other printed products are taken into account, including printed souvenirs intended for sale, except for the library collection.
Appendix 1 “Correspondence of budget accounting accounts in a budgetary institution” (clause 10) contains records on the sale of fixed assets, regulatory legal acts and intangible assets, however, clause 10 does not take into account the specifics of the sale of property acquired from budgetary funds, reflected in letters from the Federal Treasury Russia dated December 13, 2005 No. 42-7.1-01/2.2-371 and dated December 30, 2005 No. 42-7.1-01/2.2-404.
An important clarification has been made to procedure for determining the cost of writing off inventories: write-off (issue) of inventories can be carried out at the actual cost of each unit or at the average actual cost.
The assessment of material inventories at the average actual cost is carried out for each group (type) of inventories by dividing the total actual cost of the group (type) of inventories by their quantity, consisting, respectively, of the average actual cost and the amount of balance at the beginning of the month, and the inventory received during the given month. of the current month on the date of write-off (vacation).
As has been repeatedly noted, the Budget Accounting Instructions are focused exclusively on automated information processing. When using a computer, you can calculate the actual (book) value of a non-financial asset at any point in time, so it is logical to use the moving (current) average cost when writing off inventories, the calculation algorithm for which is given in the new edition of the Budget Accounting Instructions.
Note: In "1C: Accounting for budgetary institutions" the principle of write-off "on a sliding scale" is initially applied. average cost". Documents on write-off (movement) of MH, included in the standard configuration, assume write-off according to actual average price at the time of write-off, calculated as
ST = (SND + DO - KO)/(SNDn + Don - Con),
Where SND- balance at the beginning of the month, in monetary terms; DO, KO- receipts and expenses from the beginning of the month to the date of the expenditure document, in monetary terms;
SNDn- balance at the beginning of the month, in physical terms;
DON, CON- receipts and expenses from the beginning of the month to the date of the expenditure document, in kind.
Valuation of materials issued at the cost of each unit of inventory is usually used if the inventories used cannot normally replace each other or are subject to special accounting ( precious metals, gems, radioactive substances and the like). If it is necessary to write off MH only at the purchase price, you should create MH for the same MV of different values different elements in the directory.
Many questions arose with the posting of inventories that were purchased under items of economic classification of expenses other than 340 “Purchase of inventories,” for example, envelopes were purchased under item 221 “Communication services.” Also, when forming the actual cost of the Ministry of Health, it was necessary to assign various expense items to account 105.00 “Material reserves,” which is not very convenient.
Now the receipt of material reserves into the institution and the posting of material reserves can be reflected depending on how the costs of their acquisition are recorded. If the actual cost is the sum of various types expenses (purchase cost of metal parts, delivery, bringing into a condition suitable for use), confirmed by several documents (contracts, invoices), for its formation account 106.04 “Manufacture of materials, finished products (works, services)” is used. Otherwise (one document), capitalization is carried out as before changes were made to the Instructions, to account 105.00 “Inventory”.
Note: The same methodology is used in “Accounting for Budgetary Institutions” edition 5. When purchasing MH using code 340, the document “Receipt of MH” is used; when purchasing MH or paying expenses using a code other than 340, the document “Services of Third Party Organizations” is used. After the actual cost of the MH is formed on account 106.04, the MH is accepted for accounting by the document “Receipt of MH” in correspondence with account 106.04. In “Accounting for Budgetary Institutions”, edition 6, to accept for accounting MH, the actual cost of which was formed on account 106.04, a new document “Acceptance of MH for accounting” is used (by analogy with the procedure for accounting for fixed assets).
The new edition of the Instructions for Budget Accounting provides a complete list of accounting records for the movement of finished products. However, the question of accounting for MH at sales value for the purposes of retail, remained unsolved.
It should also be noted that the new edition of the Budget Accounting Instructions does not define the procedure for changing the first 17 digits of the budget accounting account when making changes to the budget classification. For example, fixed assets, by definition, are used for more than 12 months. When changing the budget classification, the main expense items may change budgetary institution. What to do with accounts for abolished KBK? The question remained unanswered.
To register the movement of NFA within government agencies, unified forms of invoice for internal movement and requirements-invoice are provided. We talk about f.0504102, the scope of its use and the rules for filling it out.
When is Form 0504102 applied?
The unified form according to OKUD 0504102 is used in cases where it is necessary to formalize the movement of NFA within an institution, for example, from one structural unit to another or from one materially responsible person (MRO) to another.
Invoice 0504102 was approved by order of the Ministry of Finance dated March 30, 2015 No. 52n. Based on this primary document, the following is transferred:
- fixed assets;
- intangible assets;
- finished products.
Form 0504102 is issued when finished products are delivered to the warehouse, purchased fixed assets are transferred from the storekeeper’s report to the MOL report at the place of operation, etc.
Procedure for filling out form 0504102
In the header part of the invoice for internal movement of non-financial assets f.0504102 the following should be indicated:
- Document Number;
- date of completion;
- name of the institution;
- structural unit transferring NFA;
- structural unit hosting the NFA;
- type, date and number of the basis document (for example, an order or directive from a manager).
In the tabular part of the form according to OKUD 0504102 in groups 1 and 2, the name of the transferred asset is indicated. The form placed in the appendix to the order of the Ministry of Finance 52n indicates that the fixed asset is being transferred, but the guidelines also allow the form to be used for moving intangible assets and finished products produced by the institution.
In gr. 3 and 4 reflect the name and code according to the all-Russian classifier of the unit of measurement, in gr. 5 – price in rubles per unit. The number of transferred accounting objects is included in gr. 6, and in gr. 7, the total cost of the NFA is calculated. Column 8 is for notes, if necessary.
Under the completed table, positions, signatures and a transcript of the signatures of the handing over and receiving materially responsible persons are indicated. Below, the accountant responsible for accounting for assets writes down the accounting entry, amount, his position, full name and signs. The invoice is filled out in triplicate, one for each MOL and for the accounting service.
- Appendix No. 1. List of unified forms of primary accounting documents used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions Appendix No. 2. Forms of primary accounting documents for public authorities (state bodies ), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting, financial, accounting and reporting documentation of the sector government controlled" OKUD) Appendix No. 3. List of accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions Appendix No. 4. Forms of accounting registers used by public authorities ( state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of public sector organizations" OKUD) Appendix No. 5. Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions
Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
"On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"
With changes and additions from:
Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. 2331; 2014, N 43, Art. 5795), paragraphs 4 and Resolution of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collection of Legislation of the Russian Federation, 2004, N 15, Art. 1478, Art. 4908, Art. 3506, Art. 4278; N 53, art. 6607; N 5, art. 1895; 7104; 2012, art. 2562; art. 37; ; N 36, Art. 4578; N 38, Art. 4814, Art. 5426) and in order to establish a uniform accounting procedure for state authorities (state bodies), local government bodies, and state non-budgetary funds. , state (municipal) institutions I order:
1. Approve the List of unified forms of primary accounting documents used by government bodies (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order.
2. Approve the forms of primary accounting documents for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) , according to Appendix No. 2 to this order.
3. Approve the List of accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order.
4. Approve the forms of accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting, financial, accounting and reporting documentation of public sector organizations" OKUD ), according to Appendix No. 4 to this order.
5. Approve the Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order.
6. This order is applied in the formation of the accounting policy of the subject of accounting, starting from 2015.
7. This order applies to state (municipal) unitary enterprises when maintaining budgetary accounting of facts of economic life that arise when they exercise, in accordance with the budget legislation of the Russian Federation, the powers of state (municipal) customers to conclude and execute on behalf of the corresponding public legal entity of state ( municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers.
8. This order applies to the State Corporation for atomic energy"Rosatom" when maintaining budgetary accounting of the facts of economic life arising in the exercise of powers of the main manager of budgetary funds, the recipient of budgetary funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as for federal state unitary enterprises when transferred to them by the State Atomic Energy Corporation "Rosatom" " on the basis of agreements of its powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of the specified corporation when making budgetary investments in facilities capital construction state property of the Russian Federation and for the acquisition of real estate objects into state ownership of the Russian Federation.
9. Recognize as invalid the order of the Ministry of Finance of the Russian Federation dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Russian newspaper, 2011, February 24).