Financial assets of the budgetary institution are funds on the open bank accounts, at the checkout, in letters of credit "issued under the report, monetary documents, financial investments, funds of institution in settlements with debtors, etc. to account for traffic operations money The budget accounting institutions apply the following accounts:
020101000 "Cash tools in bank accounts";
020102000 "Cash tools in a temporary order";
020103000 "Cash institutions in the way";
020104000 "Cassa";
020105000 "Monetary documents";
020106000 "Accredivals";
020107000 "Cash tools in foreign currency".
It should be noted that in the reflection of financial assets within the framework of the treasury execution of the budgets of such an accounting object, as the funds of the institution, does not exist, since he has no own accounts in banks. At the same time, all non-cash calculations of the institution are reflected in budget accounting in the form of a change in its debt to the relevant body of the Federal Treasury on the use of funds allocated for it. For accounting by the establishment of payments from the budget with the bodies that organize the execution of budgets, the account of 030405000 "Calculations on the payments from the budget with bodies organizing the execution of budgets", the procedure for the use of which will be presented in the section "Accounting of obligations". Consider the main accounts for accounting for cash and cash documents. On the account 020101000 "Cash tools in bank accounts" are taken into account operations:
on the movement of funds of the institution in the case of these operations, not through bodies carrying out cash services for the execution of budgets;
with funds received from income-generating activities.
Accounting for cash flow operations on the account is conducted in the journal of transactions with non-cash funds on the basis of documents attached to the subjectings from accounts. Cash flow operations are issued by the following accounting records:
the receipt of cash by the main manager, the manager, the recipient for the implementation of payments in accordance with the budget painting, is reflected in the debit of account 020101510 "Receipts of funds for bank accounts" and the loan of the relevant accounts for analytical accounting of account 030404000 "Domestic settlements between the main managers (orders) and recipients funds ";
the receipt of funds associated with the return of budget loans is reflected in the debit of account 020101510 "Receipt of funds for bank accounts" and the loan of accounts 020701640 "Debt reduction on budget loans to legal entities and individuals, residents Russian Federation", 020702640" Reduction of debt on budget loans, other budgets of the budget system of the Russian Federation ", 020703640" Debt on state loans to the governments of foreign states ", 020704640" Reducing debt on state loans to foreign legal entities ", 020705640" Reducing debt on state loans to international financial institutions ";
the receipt of funds associated with the occurrence of debt obligations is reflected in the debit of account 020101510 "Receipt of funds for bank accounts" and the loan of accounts 030101710 "Increase in debt on internal debt obligations", 030102720 "Increased debt on foreign debt obligations";
the receipt of cash in the reporting year on the restoration of expenses to repay receivables is reflected in the debit of account 020101510 "Receipt of funds for bank accounts" and the loan of the relevant accounts of analytical accounting of the account 040101200 "Establishing expenses", account 020104610 "Departure from the cash register" corresponding to accounts analytical account of the account 020600000 "Settlement of advances paid" (020604660, 020605660, 020606660, 020607660, 020608660, 020609660, 020615660, 020616660, 020618660, 020619660, 020620660, 020621660, 020622660, 020623660, 020624660), the respective accounts of analytical accounting account 020900000 "Calculations Undcom "(020901660, 020902660, 020903660, 020904660, 020905660), Accounts 021003660" Reducing receivables for transactions with cash recipient of budget funds ", appropriate accounts for analytical accounting accounts 030300000" Payments payments "(030301730, 030302730, 030303730, 03030473. 0, 030305730, 030306730);
cash receipt related to enrollment of ad-ministerial income institution is reflected in the debit of account 020101510 "Receipt of money institution in bank accounts" and the loan of the corresponding accounts for analytical accounting account 020500000 "Calculations with revenue debtors" (020501660, 020502660, 020504660 020505660, 020506660, 020507660, 020508660, 020509660, 020510660), appropriate accounts for analytical accounting of the account 040101100 "Institution revenues".
Operations on the disposal of funds from the account are issued by the following accounting records:
the transfer of funds to institutions under the jurisdiction of the main manager (manager) is reflected in the credit of the account 020101610 "Delegation of funds of the Institution from bank accounts" and the debit of relevant accounts for analytical accounting of account 030404000 "Domestic settlements between the main managers (managers) and recipients of funds";
the transfer of the preliminary payment in accordance with the contracts for the acquisition of material values, the performance of work, services, the implementation of other payments is reflected in the credit of the account 020101610 "Delegation of funds of the institution from bank accounts" and the debit of relevant accounts for analytical accounting of account 020600000 "Calculations on issued advances" ( 020604660, 020606660, 020606660, 020607660, 020608660, 020609660, 020615660, 020616660, 020616660, 020618660, 020619660, 020620660, 02062660, 020623660, 02062660);
the transfer of funds to pay for suppliers for the material values \u200b\u200bsupplied, the services rendered on the loan of the account 020101610 "Decomposition of funds institution from bank accounts" and the debit of relevant accounts for analytical accounting account 030200000 "Calculations with suppliers and contractors" (030204830, 030,205830, 030206830, 030207830, 030208830, 030209830, 030210830, 030211830, 030212830, 030,213830, 030214830, 030215830, 030216830, 030217830, 030,218830, 030219830, 030220830, 030221830, 0302221830, 030222830, 0302222830, 030223830, 030224830);
the provision of budget loans is reflected in the credit of the account 020101610 "Decomposition of funds of the institution from bank accounts" and the debit of relevant accounts for analytical accounting account 020700000 "Calculations with budget debt debtors" (020701540, 020702540, 020703540, 020704540, 020705540);
the list of state and municipal guarantees for which the requirements of the guarantor arise to the debtor are reflected on the loan of the account 020101610 "Cash tools from bank accounts" and the debit of relevant accounts for analytical accounting account 020700000 "Calculations with budget loan debtors" (020701540 020702540, 020703540, 020704540, 020705540);
the list of state and municipal guarantees for which there are no requirements from the guarantor to the debtor, it is reflected on the account of the account 020101610 "Retirement of funds of the institution from bank accounts" and the debit of account 040101290 "Other expenses";
repayment of debt obligations is recorded on the loan of the account 020101610 "Departure of cash institutions from bank accounts" and the debit of relevant accounts for analytical accounting accounts 030100000 "Calculations with lenders on debt obligations" (030101810, 030102820);
other payments made by the institution are recorded on the loan of the account 020101610 "Departure of funds of the institution from bank accounts" and the debit of accounts 020106510 "Receipt of funds for the accredit account", 020401550 "Receipt to the Deposit Account", relevant accounts for analytical accounting of the account 040101100 "Institution revenues" corresponding to the accounts for analytical accounting accounts 030,3300000 "Calculations for payments to budgets" (030301830, 030302830, 030303830, 030304830, 030305830, 030306830), accounts 030403830 "Reducing payables for deductions from remuneration";
obtaining cash in the cash office of the institution is reflected on the credit of the account 020101610 "Departure of funds of the institution from bank accounts" and the debit of account 020104510 "Receipt to the cashier";
listing into the budget of funds enrolled in reimbursement of damage to the institution for transactions with funds received from income-generating activities on the personal account, open in the body that carries out the execution of the budget or to account for accounting of budget funds, open in the credit organization, is reflected On the debit of relevant accounts for analytical accounting account 021002000 "Calculations for income into the budget with bodies organizing the execution of budgets" (021002410, 021002420, 021002430, 021002440, 021002620, 021002130 (when returning amounts to reimbursement of cash funds)), 040101100 "Institution revenues" and the loan of the account 020101610 "Departure of cash institutions from bank accounts";
the costs of the rendered conversion services are recorded on the loan of the account 020101610 "Departure of funds of the institution from bank accounts" and the debit of account 040101226 "Expenditure on other services".
Operations for conversion of the Currency of the Russian Federation in foreign currency are reflected on the loan of accounts 020101610 "Departure of funds of the institution from bank accounts", 020103610 "Decomposition of funds of the institution in the way" in correspondence with the debit of accounts 02010351 "Receipt of funds for funds in the way", 020107510 Receipts of funds institution for accounts in foreign currency. "
Foreign currency conversion operations in the currency of the Russian Federation are reflected on the loan of accounts 020107610 "Decomposition of the funds of the institution with accounts in foreign currency", 020103610 "Decomposition of funds of the institution in the way" in correspondence with the debit of accounts 020103510 "Receipt of funds of funds in the way", 020101510 "Receipt of cash institutions for bank accounts."
Basic regulatory documentsregulating management and accounting of cash transactions in budgetary institutions, except for instructions No. 25N, are the Federal Law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards", the provision of the Central Bank of Russia "On the Rules of Cash Organization cash circulation in the territory of the Russian Federation "and the procedure for conducting cash transactions in the Russian Federation. In accordance with the Federal Law, all organizations in the implementation of cash settlements in cases of selling goods, work or provision of services should apply cash regulatory equipment (hereinafter referred to as CCT). When calculating the population, it can be used instead of a CCT forms of strict reporting equivalent to cash checks. Their form is approved by the Ministry of Finance of the Russian Federation on the appearance of interested bodies of state authorities, the Central Bank of Russia and organizations, uniting entities of entrepreneurial activities employed in a specific service sector.
The provision on the implementation of cash payments and (or) settlements using payment cards without the use of the CCT is defined a list of documents related to the forms of strict reporting rates equivalent to cash checks. It includes receipts, tickets, travel documents, coupons, tickets, subscriptions and other documents intended for cash settlements and (or) settlements using payment cards in the event of services to the public. In budgetary institutions, such a form is a form receipt of 0504510, established by Instruction No. 25n. It is a primary accounting document and can be applied before approving the new form in accordance with the specified Regulation.
Thus, receiving cash from cash from individuals It is produced by strict reporting books - receipts (f. 0504510) and receiving cash orders (F. 0310001). In the case of cash intake by authorized persons, the last daily rent in the cashier's cash funds issued by the register of documents with the application of receipts (copies).
In C. calculations legal entities Cash must be used by cash. Together with the cashier check, the receipt is the receipt of the cash order, the receipt to which is issued to a person contributing to the cashier. It should be remembered that, as directed by the Central Bank of Russia, the maximum amount of cash settlements between legal entities on one transaction is 60 thousand rubles. . The maximum amount of cash settlements is calculated within the framework of one agreement concluded between legal entities for one or several monetary documents.
When issuing and registering cash transactions, institutions are guided by the procedure for conducting cash transactions in the Russian Federation, taking into account the following features. When issuing cash from the cash register of cash withdrawals, a certain order of the head of the institution (with which agreements on full material responsibility) are conducted by the cashier in the book of accounting of money issued to distribution to pay payments, monetary content of military personnel and scholarships. When issuing cash from the cash register for a report to several persons instead of individual expenditure checks (F. 0310002), a statement for issuing money from the cashier to accountable persons is applied (f. 0504501).
Accounting for cash transactions in institutions as in the currency of the Russian Federation and in foreign currencies is carried out at the cash book (f. 0504514). The receipt and spending of cash in foreign currency are carried out on separate sheets of the cash book (f. 0504514) by species of foreign currencies.
For accounting for cash flow in the currency of the Russian Federation and in foreign currency at the office of the institution, the account 020104000 "Cassa" is intended, which is divided into accounts:
020104510 "Cash receipts";
020104610 "Disposal from the cash register".
Accounting for cash movement operations is carried out in the journal of Operations on the account "CASS" on the basis of cash reports. Cash receipt operations at the cashier are issued by accounting records:
the receipt of cash from the bank account of the institution is reflected in the debit of account 020104510 "Receipt to the cashier" and the account of the account of the account 020101610 "Decomposition of the funds of the institution from bank accounts", accounts 021003660 "Reducing receivables for cash receipts of budget funds";
cash receipt of the institution from his account, opened in the body carrying out cash services for the execution of budgets, is reflected in the debit of account 020104510 "Receipt to the cashier" and the loan of the corresponding accounts for analytical accounting of the account 030405000 "Calculations for payments from the budget with bodies organizing budget execution" , accounts 021003660 "Reduction of receivables for cash transactions of the recipient of budget funds";
the receipt of cash received during a temporary order is reflected in the debit of account 020104510 "Receipt of the cashier" and the credit of the account 020102610 "Decomposition of funds of the institution received during a temporary order", account 021003660 "Reducing receivables for cash receipts of the recipient of budget funds ";
the reception of cash in a temporary order is reflected in the debit of account 020104510 "Receipt to the cashier" and the credit of the account 030401730 "Increasing payables for the means obtained during a temporary order";
cash receipt at the expense of the shortage is reflected in the debit of account 020104510 "Receipt to the cashier" and the loan of the corresponding accounts for analytical accounting of the account 020900000 "Settlements on the shortages" (020901660, 020902660, 020904660, 02905660);
receipt of the account of the account 020104510 "Receipt to the cashier" and the loan of the corresponding accounts for analytical accounting account 020800000 "Calculation of accountable persons" (020801660,020,0802660, 020803660, 020804660, 02080660, 02080660, 020815660, 020815660, 020815660, 020815660 020816660, 020817660, 020817660, 020819660, 020819660, 020820660, 020822660, 020823660, 020823660).
Operations on the disposal of cash from the cash register are issued by the following accounting records:
cash deposit to the budget account is reflected on the loan of account 020104610 "Disposal from the cash register" and the debit of relevant accounts for analytical accounting account 030405000 "Calculations for payments from the budget with organs organizing budget execution", account 021003560 "Increase receivables for cash transactions in cash funds of the recipient of budget funds ";
cash deposit to the account of an institution in the Bank is reflected on the loan of account 020104610 "Departure from the cash register" and the debit of accounts 020101510 "Receipt of funds for bank accounts", 021003560 "Increase receivables for cash receipts of the recipient of budget funds";
cash deposit obtained during a temporary order at the expense of the institution in the Bank is reflected on the loan of account 020104610 "Departure from the cash register" and the debit of accounts 020102510 "Receipt of funds in a temporary disposal of the institution", 021003560 "Increase receivables for cash transactions in cash budget beneficiaries ";
the issuance of cash in the temporary disposal of the institution is reflected on the loan of the account 020104610 "disposal from the cash register" and the debit of account 030401830 "Reducing payables for the means obtained during a temporary order";
cash Cash to the Report Reflects on Account Credit 020104610 "Disposal from Cash" and the Debit of Relevant Accounts Analytical Accounting Accounts 020800000 "Settlements with accountable persons" (020801560, 020802560, 020803560, 020804560, 020805560, 02081560, 020815560, 020815560 020816560, 020817560, 020818560, 020819560, 020820560, 020822560, 020823560, 020823560, 020824560);
the issuance of wages, monetary content, other payments, social insurance benefits from the office of the institution is reflected on the loan of account 020104610 "Retirement from the cash register" and the debit of accounts 030,201830 "Reducing payables for wages", 030202830 "Reducing payables on other payments", 030203830 "Reducing payables for payments for payments";
the issuance of scholarships from the office of the institution is reflected on the loan of account 020104610 "Departure from the cash register" and the debit of account 030218830 "Reduction of payables for other expenses";
issuance of remuneration benefits to persons not consisting in the state of a civil law agreement, reflected on the loan of the account 020104610 "retirement from the cash register" and the debit of relevant accounts for analytical accounting account 030,200000 "Calculations with suppliers and contractors" (030204830,030,030,030,030,030,030,030,030,030,030,030,030,020,04830 030208830, 030209830,030218830);
the issuance of deposent debt is reflected in the debit of account 030402830 "Reducing payables for settlements with depositors" and a loan of account 020104610 "Departure from the cash register".
It should be noted that the account of 021003000 "Calculations for cash transactions of the recipient of budget funds" is applied in accordance with the instruction No. 25N in the event of "cash ruptures", i.e. The time interval between removal from the account and the enrollment at the expense of cash for accounting for cash transactions.
Let us give a specific example. The budgetary institution submitted to the Treasury on February 10 an application for cash from the personal account of the recipient of budget funds and a check in the amount of 500,000 rubles. For payroll. In fact, cash in the amount of 500,000 rubles. were received by the institution on February 14. Within three days, salary in the amount of 470,000 rubles was paid. Unbended balance of payments in the amount of 30,000 rubles. He was commissioned on February 16 on the personal account of the recipient of budget funds in the Treasury. On February 17, in accordance with the funds from the account, the funds were credited to the budget. In budget accounting, records presented in Table are manufactured. four.
Table 4.
Obtaining cash from the budget account and the return of the unspent residue
Document Untitled
| date | Operation |
Amount, rubles | Correspondence bills | |
| D. | TO | |||
| 10.02 | Submission of applications for cash and money checks | 500000 | 121003560 | 13040521 |
| 14.02 | Admission of funds at the cashier's office (parish cash register) | 500000 | 120104510 | 12100366 |
| 14.02 - 16.02 | Payment of wages from the office of the institution (settlement and payment statement, expendable cash order) | 470000 | 130201830 | 12010461 |
| 16.02 | Return to the budget of the unspent residue (expendable cash order, receipt for the declaration of cash fee) | 30000 | 121003560 | 12010461 |
| 17.02 | Enrollment of funds to the budget account (extract from the personal account) | 30000 | 130405211 | 12100366 |
Monetary documents- These are paid tickets for gasoline, oil, food, etc., paid vouchers in the holiday homes, sanatoriums, on tour bazes, received notifications for postal transfers, postage stamps and grades of payment of state duty, etc. They are stored at the office of the institution and are taken into account On the account 020105000 "Monetary Documents".
Admission to the cashier and issuance from the cashier of such documents is issued by parish cash orders (F. 0310001) and consumable cash orders (f. 0310002). Parishes and expenditure checks are registered in the registration journal of the receipt and expenditure check documents (F. 0310003) separately from cash transactions. Analytical accounting of monetary documents is conducted by their types in the accounting card and settlement card. Synthetic accounting of operations with monetary documents is conducted in the journal for other operations.
Cash Accounts' accounting recordings of the account 020105510 "Receipt of cash documents" and the loan of the corresponding accounts of analytical accounting accounts 030200000 "Calculations with suppliers and contractors" (030203730, 030204730, 030205730, 030209730, 030215730, 03021730, 03022730, 03022730, 03022730 ).
The issuance of cash documents is reflected in the debit of the respective analytical accounts of the account 020800000 "Settlements with accountable persons" (020803560, 020804560, 020805560, 020809560, 020815560, 020816560, 020817560, 020818560, 020822560) and credit accounts 020105610) and Cash Document Credit.
Ensuring employees of budgetary institutions by sanatorium resort vouchers is an important part of the social package provided by him. As a rule, the institution acquires vouchers at the expense of funds from business activities and gives them to their employees with the latest 20% of the cost of the ticket. The remaining costs of the institution for the purchase of vouchers are repaid by the social insurance fund authorities. It should be borne in mind that sanatorium resort vouchers are monetary documents and are subject to reflection on off-balance accounts as a form of strict reporting (at an account of 1 rub.).
Considering the foregoing, illustrate the order of reflection in the budget accounting of the institution of operations to acquire and use sanatorium vouchers on a specific example. Institution at the expense of funds from entrepreneurial activity was acquired and issued a sanatorium-resort voucher costing 10 500 rubles. 20% of the cost of the vouchers was redeemed by the employee through the office of the institution, and the rest of the cost is credited by the social insurance fund authority in the account of mutual settlements according to the relevant payments of the Unified Social Tax. In budget accounting, records presented in Table are manufactured. five.
Currency operations There are in the practice of budget institutions infrequently. The main applications of such operations in the budgetary institution are as follows:
payment for expenditures for foreign business trips;
acquisition by institutions of imported property and services through the currency budget and other target allocations or state currency loans allocated to them;
getting currency commercial revenue for paid services to foreign organizations and citizens provided by institutions.
Table 5.
Acquisition and issuance of sanatorium resort vouchers
Document Untitled
Operation |
Amount, rubles | Correspondence bills | |
| D. | TO | ||
| Received at the Cassum Institutions Acquired Sanatorium Vouche | 10500 | 220105510 | 230215730 |
| Paid acquired sanatorium resort vouchers | 10500 | 230215830 | 220101610 |
| Acquired sanatorium resort voucher issued an employee | 10500 | 220815560 | 220105610 |
| Accepted from the employee at the cashier partial payment of the cost of the voucher | 2100 | 220104510 | 230215730 |
| The residual cost of the ticket is assigned to a decrease in the debt of the institution for payments to the unified social tax | 8400 | 230302830 | 230215730 |
| Based on the employee represented by the employee at the cash register of the root of the sanatorium-resort voucher with marks on its use, the cost of this trip is written off with budget accounting | 10500 | 230215830 | 220815660 |
On the account 020107000 "Cash tools in foreign currency", currency transactions are taken into account if they are not conducted through the bodies that carry out cash services for the execution of budgets, as well as operations with funds in foreign currency obtained from income-generating activities.
Accounting for cash flow operations on the account is conducted in the journal of transactions with non-cash funds on the basis of documents attached to the subjectings from accounts. Accounting for cash flow operations in foreign currencies is conducted in the currency of the Russian Federation at the rate of the central bank at the date of operations. The revaluation of funds in foreign currencies is carried out at the date of operations in foreign currency and at the reporting date.
Cash flow operations are issued by accounting records under Art. 103 Instructions No. 25n. If a business trip is subject to payment at the expense of budgetary funds, a higher manager of these funds directly translates the necessary currency funds to the institution's currency account. In the absence of a currency fund, currency funds can be done directly at the cash desk. The admission from the statement of budget funds of foreign currency funds to the monetary account of the institution is reflected in the budget accounting of the latter by the following accounting wiring:
DT 120103510 / CT 130404212;
DT 120107510 / CT 120103610;
a) the need for daily:
DT 120103510 / CT 130404222;
DT 120107510 / CT 120103610;
b) Requirement of travel to a business trip:
DT 120103510 / CT 130404226;
DT 120107510 / CT 120103610;
c) the need for paying for residential premises.
In the absence of a currency account in the establishment of a currency account, on the instructions of a higher budget order, it can acquire foreign currency independently. At the same time, since budget currency appropriations on foreign business trips are highlighted by budgetary institutions extremely rarely, the purchase of currency is carried out, as a rule, at the expense of funds from business activities.
As you know, exchange differences arise in the event of a change in the value of assets expressed in foreign currency, due to the change in the official exchange rate of the Central Bank of Russia for the relevant currency. The institution charges exchange differences both at the end of each month and at the time of the implementation of a specific currency transaction. In the latter case, the accrual of exchange rate differences is advisable to reflect in budget accounting of the relevant currency transaction.
Positive exchange differences are reflected in the account of the account 040101171 "Income from the reassessment of assets" in correspondence with the debit of accounting accounts of relevant assets and liabilities, negative coursework differences - in the debit of account 040101171 "Revenues from the reassessment of assets" in correspondence with the loan of the assets and obligations mentioned above. The accrual of exchange rate differences on the balance of currency funds on the currency account of the institution is carried out in the following order.
Entry p. The budget currency account of the institution lists the balance of $ 1,000. As of June 1, 2005, the official CBA decision of the Russian Federation for this currency was 28.19 rubles. For $ 1, therefore, in the account 120107510 "The receipt of funds for the institution for accounts in foreign currency" on this date it is listed on 28.19 rubles. As of June 30, 2005, the official dollar rate has changed and became equal to 28.67 rubles. For $ 1. At the same time, the balance of funds in the currency account has not changed. The remnants of the currency account of the institution are subject to revaluation, the results of which are reflected in its budget accounting by the following accounting wiring: -d 120107510 / CT 140101171 - for the amount of the accrued rate difference 477.50 rubles. (28.67 -28.19 x 1000).
Financial investments Institutions may be short-term and long-term. Among them:
budget funds posted on deposit accounts in banks and transferred to managers;
investments (investments) budget funds in stocks, other forms of participation in the capital of economic societies and partnerships (PAI, share, etc.) and statutory funds of unitary enterprises;
attachment of budget funds in bonds, bills, other securities, except for shares.
The following accounts apply to accounting for financial investments:
020401000 "Deposits, other financial investments";
020402000 "Shares and other forms of participation in capital";
020403000 "Bonds, notes".
The movement of financial investments is reflected in the journal of operations with cashless money. Analytical accounting is carried out for each deposit account in the accounting card and settlement card; According to objects in which these financial investments are implemented, in the registry of accounting securities. Operations on account 020401000 "Deposits, other financial investments" are issued by the following accounting records:
the transfer of funds to the deposit account is reflected in the debit of account 020401550 "Cash receipts for a deposit account" and the loan of accounts 020101610 "Delegation of funds of the Institution from Bank Accounts", 020107610 "Decomposition of funds institution with accounts in foreign currency";
the increase in the amount of the deposit account by the amount of accrued interest on the basis of the bank's discharge, which contains a deposit, is reflected in the debit of account 020401550 "Cash receipt for a deposit account" and the loan of the account 040101120 "Promotions from ownership";
return of funds from a deposit account (closing of the deposit) is reflected in the debit of accounts 020101510 "Receipts of funds for bank accounts", 020107510 "Receipt of funds of funds for accounts in foreign currency accounts" and the credit of the account 020401650 "Cash to the Deposit Account".
Attachments (investments) of the budget funds in stocks, other forms of participation in the capital of economic societies and partnerships (PAI, share, etc.) and the authorized funds of unitary enterprises are accepted for accounting at their initial cost. The initial value is recognized as the amount of investment institutions in the acquisition of shares and other forms of participation in capital in accordance with the Treaty. Operations on account 020402000 "Shares and other forms of participation in capital" are issued by the following accounting records:
for the amount of the balance sheet (residual) value of the property - on the debit of account 020402530 "Increase the cost of shares and other forms of participation in capital" and the loan of the corresponding accounts of analytical accounting account 010100000 "Fixed funds" (01010101410, 010107410, 010107410, 010107410, 010107410, 010107410, 010107410 , 010108410, 010109410), Account 010201420 "Reducing the value of intangible assets" corresponding to analytical accounting accounts 010300000 "Explosive assets" (010301430, 010302430,010303430), corresponding to analytical accounting accounts 010500000 "Material reserves" (010501440, 010502440, 010503440, 010504440,010505440, 010506440,010507440)
in the amount of the difference between the value of shares and other forms of participation in capital in accordance with the contract and the balance sheet (residual) value of the invested property:
the investment is reflected in the debit of account 020402530 "Increase the cost of shares and other forms of participation in capital" and credit accounts of 030405530 "Calculations for payments from the budget with bodies organizing budget execution, on the acquisition of shares and other capital participation forms," \u200b\u200b020101610 "Cash disposal" funds of the institution from bank accounts ", 020107610" Decomposition of funds institution with invoices in foreign currency ";
the investment of non-financial assets is reflected:
according to the debit of the account 020402530 "Increase the cost of shares and other forms of participation in capital" and a loan of account 040101171 "Revenues from the reassessment of assets" (positive difference);
on credit account 020402630 "Reducing the value of shares and other forms of participation in capital" and the debit of account 040101171 "Revenues from the reassessment of assets" (negative difference);
writing off the initial value of realized shares and other forms of participation in capital is reflected on the loan of account 020402630 "Reducing the value of shares and other forms of participation in capital" and the debit of account 040101172 "Incomes from the sale of assets".
Attachments of the budget in bonds, bills, other securities, except for shares, are accepted for accounting also at their initial cost. The initial value is recognized as the amount of actual investment institutions in the acquisition of securities. Operations on account 020403000 "Bonds, promissory notes" are issued by the following accounting records:
taking into account investment of funds is reflected in the debit of account 020403520 "Increasing the value of securities, except for shares" and the loan of account 030223730 "Increasing payables for the acquisition of securities, except for shares";
write off the initial value of realized bonds, bills are recorded on the credit of account 020403620 "Reduction of the value of securities, except for shares" and the debit of account 040101172 "Incomes from the sale of assets".
1. What are the funds of institutions you know?
2. As reflected in accounting of non-cash funds of institutions?
3. How are the cash funds of budgetary institutions take into account?
4. In what cases is the account 021003000 "Calculations for cash transactions of budget beneficiaries"?
5. Tell us about budget accounting of cash documents.
6. What financial investments do you know? What synthetic accounts are they reflected in budget accounting?
7. How is the analytical account of financial investments?
Cashs of organizations are cash that are in the enterprise's office, in bank accounts, as well as in the form of unnecessary securities. The main tasks of accounting money are:
accurate, full and timely accounting of these funds and operations on their movement;
control over the presence of funds and monetary documents, their safety and targeted use;
monitoring compliance with cash and settlement and payment discipline;
detection of opportunities for more rational use of funds.
Accounting in budgetary organizations has specific features due to legislation on the budgetary device and the budget process.
These features can be attributed to:
organization of accounting in the context of articles of the budget classification;
control of the performance of cost estimates;
transition to the Treasury system of budget execution;
allocation in accounting for cash and actual expenses, etc.
The fundamental document regulating the procedure for registration and accounting of cash transactions is the procedure for maintaining cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia 22.09.93 No. 40. However, when issuing and registering cash transactions, budgetary institutions are guided by the procedure for conducting cash transactions in the Russian Federation established by Central Bank of the Russian Federation, taking into account some features.
Accounting Cash in the budget institution
Budget accounting of funds of the institution should ensure the right documentary and timely reflection in accounting registers entering and disposing of financial assets, control over their safety and correctness.
For accounting by the establishment of cash flow in bank accounts, at the checkout, as well as for accounting for the flow of monetary documents, the account of 020100000 "Cash to the Institution" is intended.
The following accounts are applied to account for cash flow operations:
020101000 "Cash institutions in bank accounts";
020102000 "Cash tools in a temporary order";
020103000 "Cash institutions in the way";
020104000 "Cassa";
020105000 "Monetary documents";
020106000 "Accredivals";
020107000 "Cash funds in foreign currency."
Operations on account 020101000 "Cash tools in bank accounts" can be divided into two groups:
1) operations on the movement of funds, when the institution does not have a personal account in the Treasury, and funding is carried out by transferring money to a bank account;
2) Operations with the means obtained from the income-generating activity.
From the text of the instruction No. 25N, it follows that the account 020101000 takes into account operations with funds received from entrepreneurial activity, even if the institution has a special personal account in the Treasury.
Receipt and write-off of funds from account 020101000 "Cash funds in bank accounts" are recorded in an extract from the personal account, which is the main register of accounting on this account. The discharge reflects operations for the operation day and:
Included at the beginning of the day and emanating to the end of the day the remains of extrabudgetary funds;
The amounts of extrabudgetary funds received for this operational day for each operation;
The amounts of cash flow and its recovery for this operational day for each operation according to the relevant indicators of the economic classification of the costs of the budgets of the Russian Federation;
Other payments (payment of taxes and fees to the budgets of various levels in accordance with the classification of income of the budgets of the Russian Federation and otherwise provided by permission and non-permitting transfer costs);
Rooms and dates of settlement, cash and payment documents corresponding to the specified operations.
Extracts from the personal account and apps to them are issued on receipt of persons with the right of the first or second signature on this account, or another person acting by proxy. If the budget proper was found to be mistakenly reflected in his personal account, it is necessary to report this in writing to the federal treasury body no later than three working days after receiving the statement.
As a rule, budgetary institutions are most often faced with two problems:
Enrollment of funds received at the expense of unexplained amounts (in the case of an inaccurate indication of the name of the recipient);
Enrollment of funds without spending right (if there is no reference to the source of extrabudgetary funds or the source does not correspond to the specified in the resolution).
In both cases, additional information is submitted to the federal treasury body for signatures of the head and chief accountant, clarifying the name of the recipient or the source of the formation of extrabudgetary funds. In order to avoid similar situations, you can bring accurate payment details to your counterparties, as well as the code and name of the source of education of extrabudgetary funds.
Operations with the means obtained from the income generating activities.
These funds can be divided into two groups:
Cash received from business activities, that is, the funds obtained for the implemented finished products, the work performed and the services rendered;
Cash listed by budgetary institutions within the framework of targeted financing, that is, grants, donations, gratuitous assistance (assistance).
Cash on the provision of additional paid services. These cash are extrabudgetary funds.
The procedure for obtaining permits for the opening of personal accounts for accounting for entrepreneurial activities is regulated by the Order of the Ministry of Finance of Russia dated June 21, 2001 No. 46n. The basis for the opening of such personal accounts is:
General permits for the opening of facial accounts in the territorial bodies of the Federal Treasury, the head of the federal budget funds and the institutions subordinate to it, issued by the Federal Treasury, the main managers of the federal budget funds;
Permissions for the opening of personal accounts in the territorial bodies of the Federal Treasury, issued in accordance with the General Permissions of the main managers and managers of funds of the federal budget to recipients of funds.
Consider the procedure for making an extract from the personal account.
When determining the codes of the budget classification (gr. 1), it is necessary to be guided by the instructions on the application of the budget classification of the Russian Federation.
In this graph on the discharge of the under study, the codes of the functional classification of the costs of the budgets of the Russian Federation, which constitutes a grouping of budget expenditures of all levels and reflects the direction of budget funds for the units of the public administration sector and local self-government, the solution of socio-economic tasks.
The first three signs denote the name of direct recipients of funds from the federal budget. In our case: 057 - Ministry of Culture and Mass Communications of the Russian Federation.
The functional classification code itself takes 14 characters, including: Section - 2 characters, subsection - 2 characters, a target code code, including a software cut, - 7 characters, and the code of the value of the costs - 3 characters.
The first level of functional classification is sections, reflects the direction of financial resources to perform the basic functions of the state. The functional classification contains 11 sections and 84 subsections that are the second level of functional classification specifying the direction of budget funds to perform the functions of the state within sections.
The structure of the functional classification subsections was built on the principle of detailing basic functions, further detailing costs are carried out at the level of target articles and types of costs of functional classification in the process of forming the relevant budgets of the budget system.
Target articles form a third level of functional classification that ensures the binding of budget allocations to specific areas of activity of budget planning subjects and participants in the budget process, within the functional classification subsections.
As part of the target articles and types of expenses, expenses are allocated for the implementation of targeted programs or non-programm.
Types of expenses, forming the fourth level of functional classification, detail the direction of funding for budget expenditures, both in targeted items and on targeted budget expenditures.
Hence: Section and Subsection: 0702 - General education; Target article: 4230000 - institutions for extracurricular work with children; Economic classification costs: 211 - wages, 212 - other payments, 213 - Calculations for labor, 221 - communication services, 223 - utilities, 225 - Property content services.
For the reporting operational day, expenses were made: accrued for labor - 61026.38 rubles.
Recovery operations for this operational day of expenses did not perfect.
Accounting for the operations on the movement of funds in the account 020101000 leads in a log of transactions with non-cash funds on the basis of documents attached to bank statements.
Cash flow operations are issued by the following accounting records:
the receipt of funds to the main manager, the manager, the recipient for the implementation of payments in accordance with the budget painting, is reflected in the debit of account 020101510 "Receipts of funds for bank accounts" and the loan of the relevant accounts of analytical accounting of account 030404000 "Internal calculations between the main managers (managers) and recipients funds ";
the receipt of funds related to the return of budget loans is reflected in the debit of account 020101510 "Receipt of funds for bank accounts" and Credit Credit 020701640 "Reduction of debt on budget loans, legal entities and individuals, residents of the Russian Federation", 020702640 "Debt Reduction Budget loans, other budgets of the budget system of the Russian Federation ", 020703640" Reducing debt on state loans to the governments of foreign states ", 020704640" Reducing debt on state loans to foreign legal entities ", 020705640" Reducing debt on state loans to international financial institutions ";
the receipt of funds related to the occurrence of debt obligations is reflected in the debit of account 020101510 "Receipt of funds for bank accounts" and the loan of accounts 030101710 "Increase in debt on internal debt obligations", 030102720 "Increased debt on external debt obligations";
the receipt of funds in the reporting year on the restoration of expenses to repay receivables is reflected in the debit of account 020101510 "Receipt of funds for bank accounts" and the loan of the relevant accounts of analytical accounting of the account 040101200 "Expenses of the institution", accounts 020104610 "Departure from the cash register" corresponding to accounts analytical account of the account 020600000 "Settlements on advances paid" (020604660, 020605660, 020606660, 020607660, 020608660, 020609660, 020615660, 020616660, 020618660, 020619660, 020620660, 020621660, 020622660, 020623660, 020624660), the respective accounts of analytical accounting account 020900000 "Calculations Undcom "(020901660, 020902660, 020903660, 020904660, 020905660), accounts 021003660" Reduction of receivables for cash receipts of the recipient of budget funds ", relevant accounts for analytical accounting account 030300000" Payments payments "(030301730, 030302730, 030303730, 03030473. 0, 030305730, 030306730);
cash admission related to the enrollment of the income administered by the institution is reflected in the debit of account 020101510 "Receipt of money institution in bank accounts" and the loan of the corresponding accounts for analytical accounting account 020500000 "Calculations with income receivers" (020501660, 020502660, 020503660, 020504660, 020504660 020506660, 020507660, 020508660, 020509660, 020510660) corresponding to the accounts of analytical accounting of the account 040101100 "Revenues of the institution"
The budgetary institution spends money in accordance with the estimates of income and expenses.
Cash institutions can be directed to the following objectives:
Transfer of advances in accordance with the prisoners of contracts for the purchase of goods (works, services);
Transfer of funds to pay for supplier accounts for the material values \u200b\u200bsupplied (performed works, services rendered);
Other payments carried out by the institution (tax transfer, posting the letter of credit, transfer by executive sheets, etc.).
Operations on the disposal of funds from the account are issued by the following accounting records:
the transfer of funds to institutions under the jurisdiction of the main manager (manager) is reflected on the credit of the account of 020101610 "disposal of funds of funds from bank accounts" and the debit of relevant accounts for analytical accounting account 030404000 "Internal calculations between the main managers (orders) and recipients of funds";
the transfer of the preliminary payment in accordance with the contracts for the acquisition of material values, the performance of work, services, the implementation of other payments is recorded on the loan of the account 020101610 "Delegation of funds of the institution from bank accounts" and the debit of relevant accounts for analytical accounting account 020600000 "Calculations on issued advances" ( 020604660, 020606660, 020606660, 020607660, 020608660, 020609660, 020615660, 020616660, 020616660, 020618660, 020619660, 020620660, 02062660, 020623660, 02062660);
the transfer of funds to pay for supplier accounts for the material values \u200b\u200bdelivered, the services rendered on the loan of the account 020101610 "Retirement of funds of the institution from bank accounts" and the debit of relevant accounts for analytical accounting accounts 030,200,000 "Calculations with suppliers and contractors" (030204830, 030,205830, 030206830, 030207830, 030208830, 030209830, 030210830, 030211830, 030212830, 030,213830, 030214830, 030215830, 030216830, 030217830, 030,218830, 030219830, 030220830, 030221830, 0302221830, 030222830, 0302222830, 030223830, 030224830);
the provision of budget loans is recorded on the loan of the account 0201,0101610 "disposal of funds of the institution from bank accounts" and the debit of relevant accounts for analytical accounting account 020700000 "Calculations with budget debt debtors" (020701540, 020702540, 020703540, 020704540, 020705540);
the list of state and municipal guarantees, which arise equivalent requirements from the guarantor to the debtor, is reflected on the credit of the account 020101610 "disposal of funds of the institution from bank accounts" and the debit of relevant accounts for analytical accounting of account 020700000 "Calculations with budget loan debtors" ( 020701540, 020702540, 020703540, 020704540, 020705540);
the list of state and municipal guarantees for which there are no equivalent requirements from the guarantor to the debtor, it is reflected in the credit of the account 020101610 "Departure of the funds of the institution from bank accounts" and the debit of account 040101290 "Other expenses";
repayment of debt obligations is reflected in the loan of the account 0201,01610 "Delegation of funds of the institution from bank accounts" and the debit of relevant accounts for analytical accounting account 030100000 "Calculations with creditors for debt obligations" (030101810, 030102820);
other payments made by the institution are reflected on the credit of the account 020101610 "Departure of funds of the Institution from bank accounts" and the debit of accounts 020106510 "Receipt of funds to the Accreditary Account", 020401550 "Receipt on the Deposit Account", relevant accounts for analytical accounting account 040101100 "Revenues of the Institution" corresponding to analytical accounting accounts 030300000 "Calculations for payments in budgets" (030301830, 030302830, 030303830, 030304830, 030305830, 030306830), accounts 030403830 "Reducing payables for deductions from remuneration";
obtaining cash in the cash desk of the institution is reflected on the credit of the account 020101610 "Departure of funds of the institution from bank accounts" and the debit of account 020104510 "Receipt to the cashier";
listing to the budget of funds enrolled in compensation for the damage caused by the facial account, on operations with funds received from income-generating activities, open in the body carrying out cash services to the execution of the budget, or on account of budget accounting, open in a credit institution, Reflects on the debit of relevant accounts for analytical accounting account 021002000 "Calculations for income into the budget with bodies organizing budget execution" (021002410, 021002420, 021002430, 021002440, 021002620, 021002130 (when returning amounts to reimbursement of funds for money), 040101100 "Revenge Institutions" and account loan 020101610 "Departure of cash institutions from bank accounts";
expenses for rendered conversion services are reflected on the credit of the account 020101610 "Departure of the funds of the institution from bank accounts" and the debit of account 040101226 "Expenditure on other services".
According to this account, reflects the funds received from the provision of additional paid services. However, these payments are initially manufactured at the cash desk, and then transferred to bank accounts. At the same time, correspondence is drawn up in accounting of this institution:
Analytical accounting on the account 020101000 "Cash tools in bank accounts" is conducted in a multi-convey card.
Accounting for funds received during a temporary disposal of the institution is conducted on account 020102000 "Cash tools in a temporary dispatch". An example of funds for the institution at a time order can serve the means to be seized during inquiry, preliminary investigators and are not real proof when applying arrest on the property of the accused (suspected), which may be recovered in order to compensation for causing material damage or execution sentence in part of the confiscation of property, or the means obtained for responsible storage.
The indicated cash when certain conditions are subject to return to the owner or transfer to the appointment in the prescribed manner.
Accounting for cash flow operations on the account is carried out in the journal of operations on bank account Based on documents attached to the subjects from accounts.
The receipt of funds is issued by an accounting record for the debit of the account 020102510 "Incoming cash in a temporary order of the institution" and the credit of account 030401730 "An increase in payables for the means obtained during a temporary order".
The return of funds to the owner or transfer them to the appointment in the prescribed manner is reflected on the credit of the account 020102610 "the disposal of the funds of the institution received during a temporary order" and the debit of account 030401830 "Reduction of payables for the means obtained during a temporary order."
Cash towards the money listed by the institution, but they obtained next month, as well as funds translated from one bank account on another. Such amounts take into account the account of 020103000 "Cash tools in the way".
Accounting for cash flow operations is conducted in the bank account operations.
Fundamental operations are issued by the following accounting records:
the transfer of funds for conversion is reflected in the debit of account 020103510 "Receipt of funds of funds in the way" and the loan of accounts 020101610 "Departure of funds for funds from bank accounts", 020107610 "Departure of cash institutions with accounts in foreign currency";
recipients, as well as at the main manager (manager), as recipients granted from the budget funds, but not received at the reporting date on the debit of account 020103510 "Receipt of funds of funds in the way" and the loan of the relevant accounts of analytical accounting account 030404000 "Internal calculations Between the main managers (orders) and recipients of funds. "
Operations on the disposal of funds are issued by the following accounting records:
the receipt of conversion funds are reflected on the loan of the account 020103610 "Departure of funds of the institution in the way" in correspondence with the debit of accounts 020101510 "Receipt of funds for funds for bank accounts", 020107510 "Receipt of funds for funds in foreign currency accounts";
the receipt of funds listed in the last reporting period is recorded on the loan of account 020103610 "disposal of funds of the institution in the way" in correspondence with the debit of accounts of 020101510 "Receipt of funds for bank accounts".
To account for cash at the office of the institution, an account 020104000 "Cashier" is intended.
When executing and registering operations at the Cassian office, the procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40), taking into account the following features.
Cash is accepted on the cashier using the following documents:
Receipt (f. 0504510);
Cashier receipt (f. 0310001).
The receipts are used when cash is taken in the prescribed manner from individuals without the use of cash registers. If this makes authorized by the institution of a person, they must take the money received daily to the cash register, decorated by the register of documents with the application of receipts (copies).
If the cashier issues cash withdrawals from the cash register to distributes with which agreements on full material responsibility are concluded, he makes records in the book of accounting of money issued to payroll for payroll, monetary content of military personnel and scholarships.
If money is issued from the cash register to a report to several persons, instead of individual expenditure checks (F. 0310002), use a statement to issue money from the cashier to accountable persons (F. 0504501). Such statements can be prepared separately on wages, economic costs and other needs. Each completed statement is drawn up as a consumable cash order.
Accounting for cash transactions lead in the cash book (f. 0504514). It is used to take into account cash both in rubles and in foreign currency. In this case, the receipt and consumption of cash foreign currency leads on separate sheets of the cash book on the types of currencies.
If the establishment of cash transactions are automated, the Rules for maintaining the cash book should also be observed.
Accounting for cash operations is carried out in accordance with the generally established rules for conducting cash transactions. At the same time, the receipts and issuance of cash are drawn up according to the receipt and expenditure cash operations (Appendices No. 4, 5). Based on the primary cash documents, a cash book is drawn up (Appendix No. 6). Accounting for relevant operations is also conducted in the journal of operations on the account "CASS" on the basis of cash reports.
Cash received by institutions in the bank is spent on the purpose specified in the check.
The procedure for obtaining and registration of checkbooks for budgetary institutions was approved by the Order of the Ministry of Finance of Russia of September 21, 2004 No. 85n "On the procedure for providing cash beneficiaries of the budgets of the budget system of the Russian Federation."
The checkbook is issued by the establishment by the Federal Treasury body for free of its application.
Before issuing checkbook The federal treasury worker verifies the presence of all cash checks and stamps on the turnover side of each cash check the name of the recipient of funds. The exception is made only for recipients of funds, which, in accordance with the law, is granted the right to not specify their name in the settlement and cash documents.
In accordance with the Federal Treasury, the deadlines submitted to it a cash request for the upcoming quarter in one instance.
On the eve of the date of receipt of cash, the institution submits to the federal treasury body an application for cash in two copies (Appendix No. 7).
The application for cash indicates such information:
Series, number and date of money check;
The personal account number of the recipient of the means (personal account number for additional budget financing, the number of the personal account of extrabudgetary funds);
Position, last name, first name and patronymic of the representative of the institution, on which the check, passport data or other identification of the document was discharged;
Indicators of the budget classification of the Russian Federation corresponding to the goals of receiving cash on this check.
Simultaneously with the application submits a completed monetary check in the federal treasury.
The authorized employee of the Federal Treasury checks the correctness of filling out the application and check. On the front side of the check, printing and signatures of persons included in the card with samples of the federal treasury organ signatures are put. After that, the check is returned to the recipient of funds.
Under this check, an authorized employee of the budget institution receives cash from the bank's office.
Cash can be received from the Account Cash account in the following ways:
From the bank account of the institution, if the institution does not have a personal account in the Treasury;
From the personal account of the institution opened in the body carrying out cash services for the execution of budgets (treasury) (as in the institution under study);
From accountable person.
Based on the procedure for obtaining cash, there is a temporary gap between the application and the amount of money and the direct gaining funds at the office of the institution. According to the instructions No. 25N, in this case it is necessary to use the account 021003000 "Calculations for cash transactions of the recipient of budget funds."
Account 21003000 is new.
If the operations for obtaining funds are related to the entrepreneurial activities of the budget institution and are carried out through the personal account for accounting for extrabudgetary funds in the Federal Treasury, then accounting records will be slightly different. First, the code of activity code will change. Secondly, instead of counting 030405000 "Calculations for payments from the budget with organs organizing the execution of budgets" will be used by the account of 020101000 "Cash tools in bank accounts".
Cash can be spent from the office of the institution in the following ways:
Cash receipt at the expense of the institution in the bank;
Cash withdrawal by a facility with a personal account in a body carrying out cash services for budget execution (Treasury);
Cash issuance under the report;
Issuing wages and monetary content;
Issuing scholarships;
Issuance of remuneration benefits to persons who are not in the state institution, under civil law agreements;
Issuance of deposent debt.
Cash in cash bank makes on the basis of an ad fee.
The "Recipient" field indicates the name of the federal treasury organ, in brackets - the name of the recipient of funds that made cash, as well as the number of its personal account (personal account on additional budget financing, the personal account for the accounting of extrabudgetary funds).
In the field of "Source Contribution", the establishment indicates the indicators of the budget classification of the Russian Federation, on which the funds made are subject to reflection on the personal account of the recipient (personal account on additional budget financing, the personal account on the accounting of extrabudgetary funds).
Responsibility for the accuracy of these indicators is the institution.
The bank adopted by the Bank is credited to the authority of the Federal Treasury, and the agency issues a receipt for the declaration of cash contribution.
The maximum amount of calculations in cash between legal entities on one transaction - 60000 rubles ..
When returning unused cash, a temporary gap between the return of funds to the bank and the reflection of this return on the facial account in the Treasury is also formed. When reflecting this operation, it should also use an account 021003000 "Calculations for cash transactions of the recipient of budget funds."
All organizations and individual entrepreneurs when carrying out cash payments or settlements using payment cards in cases of selling goods, fulfillment of work or provision of services must apply the cash desktop.
However, cases are determined when it is possible to produce cash calculations without the use of cash registers. Since in law in certain cases, organizations are granted the right to choose, use or no cash register equipment, the choice of organization must be determined in the accounting accounting policies.
Budgetary institutions, which, in accordance with Federal Law of May 22, 2003 No. 54-FZ, cash registers may not be applied, should reflect their choice in the organizational and technical section of accounting policies.
Question management equipment may not be applied when providing services to the population in case of issuing relevant forms of strict reporting.
To determine the list of services provided to the population, it is necessary to take advantage of the all-Russian classifier of services to the population OK 002-93 (OKUN) (adopted and put into effect by the Resolution of the State Standard of Russia dated June 28, 1993 No. 163).
The procedure for approving forms of forms of strict reporting equal to cash checks, as well as the procedure for their accounting, storage and destruction, was established by the Decree of the Government of the Russian Federation of March 31, 2005 No. 171.
Clause 3 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ presents activities in the implementation of which organizations and individual entrepreneurs due to the specifics of their activities or the characteristics of their location can produce cash payments or calculations using payment cards without use Cash register. The law provides for the possibility of not applying the CBC when providing feeding students and employees of secondary schools and equal to them educational institutions During training sessions.
When reflecting operations related to cash flow, an additional analytics should be introduced to the account 020104000 "Cashier". The introduction of additional analytics will allow you to more effectively monitor the target use of cash. Analytics to the account 020104000 should be formed on the basis of the economic classification of the costs of the budgets of the Russian Federation.
Cash receipt operations at the cashier are issued by accounting records:
Debit 120104510 "Receipt to the Cassus"
Credit 220503660 "Reducing receivables for income from market sales of finished products, works, services"
Received funds for paying paid classes in the cash register;
Debit 120104510 "Receipt to the Cassus"
Credit 130405000 "Calculations for payments from budget authorities organizing execution of budgets" (130405211, 130405212, 130405213, 130405221, 130405223, 130405225)
Cash money was received on the cashier on the basis of a submitted application for certain purposes (salary issuance, other payments, payroll, communication services, utilities, property services);
Debit 120104510 "Receipt to the Cassus"
Credit 120900000 "Saluments for Ness" (120901660, 120902660, 120904660, 120904660, 12905660)
Cash received cash in the score;
Debit 120104510 "Receipt to the Cassus"
120800000 Credit "Payroll" (120801660, 120802660, 120803660, 120804660, 120805660, 120806660, 120807660, 120808660, 120809660, 120815660, 120816660, 120817660, 120818660, 120819660, 120820660, 120822660, 120823660, 120824660)
Cash received cash from the accountable person.
Operations on the disposal of cash from the cash register are issued by the following accounting records:
Debit 220101510 "Receipt of cash institutions for bank accounts"
Credit 120104610 "Disposal from the Cash"
The funds are listed from paying fees for facial institutions.
Debit 120800000 "Payroll" (120801660, 120802660, 120803660, 120804660, 120805660, 120806660, 120807660, 120808660, 120809660, 120815660, 120816660, 120817660, 120818660, 120819660, 120820660, 120822660, 120823660, 120824660)
Credit 120104610 "Disposal from the cash register".
Monetary documents - paid tickets for gasoline, nutrition, etc., paid vouchers in the holiday homes, sanatoriums, received notifications for postal transfers, postage stamps and state duty marks, etc. - Consides in account 020105000 "Monetary Documents". Store monetary documents at the office of the institution.
Reception to the cashier and issuance from the cashier of such documents is made by the receipt and consumable cash orders. They register them in the register of receipt and expenditure check documents (F. 0310003) separately from cash transactions.
Analytical accounting of monetary documents lead by their species in the accounting card of funds and calculations. Accounting for monetary documents are conducted in a journal for other operations.
Cash records accounting records of the account 020105510 "Receipt of cash documents" and the loan of the respective accounts of analytical accounting account 030200000 "Settlements with suppliers and contractors" (030203730, 030204730, 030205730, 030209730, 030215730, 03021730, 03022730, 03022730 ).
Cash documents issuance reflected in the debit of relevant analytical accounts account 020800000 "Settlements with accountable persons" (020803560, 020804560, 020805560, 020809560, 020815560, 020816560, 020817560, 020818560, 020822560) and credit accounts 020105610 "Departure of Cash Documents".
Motion of funds for accreditation calculations take into account the accounts of credit of credits in 020106000.
The letter of credit is a conditional monetary obligation taken by the Issuer Bank on behalf of the payer, payments in favor of the recipient of funds upon presentation of the latter documents corresponding to the conditions of the letter of credit, or provide the authority to another bank to produce such payments.
Analytical accounting is conducted on each exhibited letter of credit card accounting and calculations.
Accounting for the movement of letters of credit leads in a journal of operations on a bank account on the basis of documents attached to extracts from the accreditation account.
Wiring, reflecting the use of a letter of credit, which is open to buy non-financial assets, depend on the time of the transition of ownership of the purchased property.
Usually, according to the Treaty, the ownership of property passes at the time of its receipt by the budget institution.
If the counterpart does not comply with the terms of the contract, the previously exposed letter of credit can be recalled.
The transfer of funds to the accredit account is recorded at the debit of account 020106510 "Receipt of funds for the accredit account" and the loan of accounts of 020101610 "disposal of funds of the institution from bank accounts", 020107610 "Decomposition of funds of funds from invoices in foreign currency." 030405000 "Calculations for payments from the budget with organs organizing budget execution."
The use of the letter of credit is issued by an accounting record on the credit of the account 020106610 "Departure of funds from the Accredit Account":
the debit of relevant accounts for analytical accounting account 020600000 "Calculations on issued by advances" (020619560, 020620560, 020621560, 020622560) when switching property rights to the recipient at the time of its receipt:
in the debit of relevant accounts for analytical accounting accounts 010700000 "Non-financial assets" (010701310, 010702320, 010703340) in the transition of property rights to the recipient at the time of its shipment by the supplier;
the debit of relevant accounts for analytical accounting accounts 030200000 "Calculations with suppliers and contractors" (030204830, 030205830, 030206830, 030207830, 030208830, 030209830) when paying for the purchase of services.
The receipt of the unused amounts of letters of credit is reflected on the credit of the account 020106610 "Departure of funds from the accreditation account" and the debit of account 020101510 "Receipt of funds for bank accounts", 020107510 "Receipt of funds for funds for accounts in foreign currency" corresponding to analytical account accounts 030405000 "Calculations for payments from the budget with the bodies organizing the execution of budgets."
Account 21003000 "Calculations for cash transactions of the recipient of budget funds" is new. This account is intended to be taken into account by the establishment of cash transactions of the recipient of budget funds. It is used in the case when "cash ruptures" occurs when removing from the account and enrollment at the expense of cash, i.e. There is a temporary interval between:
receipt of the check for cash and the date of receipt of funds from the account;
cash receipt and date of crediting funds.
The account 21003000 has the following accounts:
21003560 - an increase in receivables on cash transactions with cash recipient of budget funds;
21003660 - Reducing receivables for cash transactions with cash recipient of budget funds.
The account operations are issued by the following accounting records:
based on the application of the institution for paying cash from bank accounts of the body carrying out cash services to the execution of budgets, and from bank accounts opened in credit institutions on the loan of the relevant accounts for analytical accounting accounts 030405000 "Calculations for payments from the budget with bodies that organize budget execution", Accounts 020101610 "Departure of funds of the institution from bank accounts", 020102610 "Departure of funds of the institution received during a temporary order" and the debit of account 021003560 "An increase in receivables for cash receipts of the recipient of budget funds";
obtaining cash on checks at the cashier's cash register on the basis of the receipt cash order, reflected in the debit of account 020104510 "Receipt to the cashier", in correspondence with the credit of the account 021003660 "Reducing receivables for cash receipts of the recipient of budget funds";
cash deposit on the account on the basis of an expenditure order, the receipt for the declaration of payment of cash is reflected in the debit of account 021003560 "Increase the receivables for cash transactions of the recipient of budget funds" and the credit of the account 020104610 "Disposal from the Cash";
cash enrollment on the account on the basis of extracting from the facial (bank) account is reflected in the debit of relevant accounts for analytical accounting account 030405000 "Calculations for payments from the budget with authorities organizing the execution of budgets", accounts 020101510 "Receipt of funds for bank accounts", 020102510 "Incoming cash in a temporary disposal of the institution" and credit account 021003660 "Reduction of receivables for cash transactions of the recipient of budget funds."
Reporting on cash flow in the budgetary institution
Accounting reporting is a system of indicators reflecting the results economic activity organizations. The main purpose of budget reporting is to control the use of budget allocations and the legality of using extrabudgetary funds. Reporting is drawn up according to a typical forms according to the instructions on the procedure for the preparation and submission of annual, quarterly and monthly budget reporting, approved by the Order of the Ministry of Finance of the Russian Federation of 01/25/05 No. 5n.
Reporting is drawn up by the main managers, managers, recipients of budget funds, bodies that organize the execution of budgets, authorities carrying out cash services to the execution of budgets, on the following dates: quarterly - as of April 1, July 1 and October 1 of the current year, annual on January 1 The year following the reporting, monthly - on the first number of the month following the reporting date.
The accounting statements of this institution includes:
1. Balance of budget execution of the main manager (manager), budget recipient (F.0503130)
2. Report on Financial Results (F.0503121)
3. Report on the execution of the budget of the main manager (manager), budget recipient (F.0503127)
4. Explanatory note (F.0503160)
5. Help for non-technical operations on budget execution (F.0503129)
6. Certificate of cash balances in the bank accounts of the budget recipient (F.0503126)
7. Help for internal calculations (F.0503125).
Reporting information on the movement of funds of the recipient of these budget funds is contained in the following forms of accounting reporting.
The balance of the balance of the budget of the main manager (manager), the budget recipient (F.0503130) (Appendix No. 1) contains the second section "Financial Assets". On line 160 "Cash tools" (account 020100000) reflects funds in the context of budget accounting accounts:
On line 161 "Cash tools in bank accounts" (account 020101000) - the remnants of unused budget funds in the accounts of recipients of the budget funds, as well as the remnants of unused extrabudgetary funds. In connection with the conclusion of accounts at the end of the fiscal year of Count 6 "budget funds" with the indicator "at the end of the reporting period" is not filled.
On line 162 "Cash tools at a temporary order" (account 020102000) - funds received for a temporary disposal of institutions;
On line 163 "Cash institutions in the way" (account 0 201 03 000) - funds listed by bodies organizing budget execution, the main managers (managers) of the budget funds, but which will be obtained by the budget institution next month, as well as when transferring funds from one account to another account. The funds of the institution provided to him from the budget are not reflected as of January 1 (columns 6, 7, 8 balance sheet execution of the main manager (manager), recipient of budget funds), as budget funding accounts are closed at the end of the year;
On line 164 "Cashier" (account 0 201 04 000) - the remains of cash at the checkout. No cash balances are not provided for this account as of January 1, institutions on budget funds (Count 6 balance sheet execution of the main manager (manager), recipient of the budget funds), therefore, at the end (beginning) of the year, this line is not filled;
On line 165 "Monetary documents" (account 0 201 05 000) - the actual value of cash documents at the checkout;
On line 166 "Letters of credit" (account 0 201 06,000) - amounts of funds in credit calculations under contracts with suppliers of material values \u200b\u200band for services rendered;
On line 167 "Cash tools in foreign currency" (account 0 201 07 000) - balances of budget funds in foreign currencies in the accounts of recipients of the budget funds listed by them by the main manager (manager) of the budget funds, as well as the balance of extrabudgetary funds reflected in the reporting Date in the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation. In connection with the closure of accounts at the end of the fiscal year as of January 1, in graphs 6, 7, 8 balances of the budget execution of the main manager (manager), the recipient of the budget funds are not provided for the balance of budget funds, with the exception of budget recipients outside the Russian Federation.
A report on the execution of the budget of the main manager (manager), the recipient of the budget funds (f. 0503127) is drawn up according to the cash management method, despite the fact that the accrual method is the main method of budget accounting. The need to compile this form of reporting on the cash method is caused by the fact that this moment Budgets of the fiscal system of the Russian Federation (federal, regional and local budgets) are formed on a cash basis. Administrators of budget funds are not able to submit planned indicators of budget revenues based on the accrual method. Obviously, only after the budgets are planned and approved on the basis of data formed by the accrual method, this method can be applied to the formation of a budget execution report. Based on the foregoing, it can be concluded that the budget execution report is intended to ensure that the execution of the budget is reported on the actual budget performance indicators.
Report f. 0503127 Built by the same structure for which the budget is formed. It contains three sections:
Budget revenues;
Budget expenditures;
Sources of internal and external financing of budget deficit.
The budget execution report is drawn up on the basis of budget accounting data on the movement of funds in bank accounts or facial accounts of funds of funds.
To reflect the specified budget accounting operations, two accounts reflecting cash flows are applied. These are budget accounting accounts 121002000 "Calculations for income into the budget with bodies organizing budget execution" and 130405000 "settlements on payments from the budget with bodies that organize budget execution." Each indicators are reflected in the individual sections of the report f. 0503127: The first - "budget revenues", the second - "budget expenditures", both accounts - in the section "Sources of financing budget deficit".
In the "Budget Revenues" section, data on cash receipts performed through the personal accounts of bodies that carry out cash maintenance of budgets are reflected in column 5 on the basis of data on analytical accounts to account 121002000 "Calculations for income into budget with bodies that organize budget execution."
Count 6 is filled on the basis, respectively, the data of the synthetic account 020101510 "The receipt of funds of the institution for bank accounts of institutions" and analysts to it in the context of the ECD codes on the off-balance account 17 "Receipt of funds for bank accounts of institutions".
In section 2 "Expenditures" of the report f. 0503127 Planning performance indicators are broken into two categories: separately budget allocations, separate limits of budgetary obligations.
When forming a section of the amount in column 6 of the Group, the graph "executed" is reflected on the basis of the principles of the formation of similar indicators of the income section. But in the treasury execution of the budgets, analytical accounts account for account 130405000 "Calculations on payments from the budget with bodies organizing the execution of budgets", as well as accounts 121002 640 "Calculations with the authorities organizing the execution of budget budgets to budget from the return of budget loans and loans" "Minus" sign.
As for the planned indicators, the budget allocations are the object of accounting for the main manager. Therefore, the recipient of budget funds Count 4 does not fill. It fills only Count 5.
The structure of the graph "executed" in all three sections of the report is the same. It consists of four positions: executed through the facial accounts of the treasury organs, executed through bank accounts, through noncassive operations and the total.
A certificate of funds for funds in the bank accounts of the recipient of the budget funds (F.0503126) accounts for only budgetary institutions (budget recipients) who have no personal account in the treasury and funding budget activities is carried out through a credit institution.
Certificate of funds in the bank accounts of the recipient of the budget funds (f. 0503126) is drawn up by the recipient of the budget funds on the basis of data reflected in the off-balance accounts of 17 "Receipt of funds for bank accounts of the institution" and 18 "disposal of funds from bank accounts of the institution" by The arithmetic calculation of the difference between the specified accounts in the context of the classification codes of the operations of the public administration sector in account 0 304 04 000 "Internal calculations between the main managers (managers) and recipients of funds."
The balance sheet of funds in the bank accounts of the recipient of the budget funds (f. 0503126), represented by the recipient of the budget funds to the main manager (manager) of the budget funds, must be certified: at the reporting date, except January 1, discharge from the account of the credit institution; As of January 1 - signatures of the head and chief accountant and printing of the bank.
The chief manager (manager) is a consolidated certificate of cash balances in the bank accounts of the budget recipient (f. 0503126) by arithmetic summation of residues reflected in certificates of funds on bank accounts of the recipient of the budget funds (f. 0503126), compiled and submitted According to the regulators and recipients of the budget, as well as certificates about cash balances in the bank accounts of the recipient of the budget funds (f. 0503126) in its bank accounts drawn up in the manner prescribed for the recipient of the budget.
Control over the completeness and legality of the use of funds in the budgetary institution
State financial control is assigned to a number of special bodies and specialized units of the executive authorities, which carry out control and auditing activities in accordance with applicable law.
At the federal level, this includes the Counting Chamber of the Russian Federation, the Central Bank of the Russian Federation, the main control department of the President of the Russian Federation, the Ministry of Finance of the Russian Federation and its structural divisions, divisions of the departmental financial control of federal executive bodies, etc.
At the level of the subjects of the Russian Federation, there is a similar structure of state financial control bodies.
Introduced control is carried out by ministries, departments, departments, services, management and committees in relation to the subordinate organizations of organizations and institutions.
Internal control is obligatory for each institution and organization, regardless of their organizational and legal form, form of ownership, values \u200b\u200band sectoral affiliation. The functions of the organization of intra-economic control are assigned to the head of the institution and the chief accountant.
For the purpose of reorganization and further improvement Systems and controls in the state of IV meetings with the requirements of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and the structure of the executive authorities" in 2004 there was a transfer of functions of the Ministry of Finance of Russia to control and oversight in the fiscal-financial sector of the Federal Service -buchite supervision.
As a result, control and supervision in the financial and fiscal sector became an independent function in the executive bodies. There was an expansion of the activities of the Federal Financial and Budget Supervision Service, including in the implementation of control and supervision in the financial and budgetary sphere related to program-targeted budget planning in accordance with the concept of reforming the budget process in the Russian Federation in 2004-2006. This document was designed to fulfill the budget elements of the President of the Russian Federation and the Programs of the Socio-Economic Development of the Russian Federation, taking into account the principles of the budget sector-approved by the Government of the Russian Federation in the Russian Federation, and aims to improve the effectiveness of budgetary expenses and optimize budget management at all levels of the budget system of the Russian Federation. In addition, the Decree of the Government of the Russian Federation dated April 8, 2004 No. 198 approved the "Questions of the Federal Financial and Budget Supervision Service", in accordance with the above decisions of the Federal Financial and Budget Supervision Service, the functions of the currency control body were transferred, and also stipulated that the Federal Service Financially -buget supervision is the introduction of the Ministry of Finance of the Russian Federation.
The federal financial and budgetary supervisory service provided the following powers in the established field of activity on monitoring and supervision, namely:
For the use of federal budget funds, state extrabudgetary funds, as well as material values \u200b\u200bin federal property;
For compliance with residents and non-residents (with the exception of credit institutions and currency exchanges) currency legislation of the Russian Federation, the requirements of acts of currency regulation and currency controls, as well as for the compliance of the conducted currency transactions license conditions and permits;
In compliance with the requirements of the budget legislation of the Russian Federation recipients of financial assistance from the federal budget, guarantees of the Russian government, budget loans, budget loans and budget investments;
For the execution by the financial control authorities of the federal executive bodies, the state authorities of the subjects of the Russian Federation, the local self-government bodies of the legislation of the Russian Federation on financial and budgetary control and supervision.
The Federal Financial and Budget Supervision Service performs the functions of the main manager and the recipient of the federal budget funds provided for in the maintenance of the service and the implementation of the functions assigned to the service.
One of the state financial control bodies is the Accounts Chamber of the Russian Federation, which is also endowed with greater powers on the organization and conduct of control and auditing activities.
The main tasks of the Accounts Chamber are:
Organization and implementation of control over the timely execution of the income and expenditure articles of the federal budget and budgets of federal extrabudgetary funds in volume, structure and intended purpose;
Determination of the feasibility of consumption of public funds and the use of federal property;
Evaluation of the validity of the income and expenditure articles of the projects of the federal budget and budgets of federal extrabudgetary funds;
Financial expertise of federal law projects, as well as regulatory legal acts of federal state authorities, providing for expenses covered at the expense of the federal budget, or affecting the formation and execution of the federal budget and budgets of federal extrabudgetary funds;
Analysis of the identified deviations from the established indicators of the federal budget and budgets of federal extrabudgetary funds and the preparation of proposals aimed at eliminating, as well as to improve the budget process as a whole;
Control over the legality and timeliness of the movement of funds of the federal budget and funds of federal extrabudgetary funds in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation.
In addition, the Accounts Chamber is obliged to submit information on the progress of the federal budget and the results of control measures to the Council and State Duma.
The Accounts Chamber monitors the execution of the federal budget based on the principles of legality, objectivity, independence and publicity. In the process of execution of the federal budget, the Accounts Chamber controls the completeness and timeliness of monetary revenues, the actual spending of budget allocations compared to the legislatively approved indicators of the federal budget. She also identifies deviations and violations, conducts their analysis, makes proposals for their elimination.
The Accounts Chamber exercises its work on the basis of annual and current plans and programs that are formed on the basis of the need to ensure comprehensive and systemic control over the execution of the federal budget, taking into account all species and activities of the Accounts Chamber.
In the course of conducting audits and inspections on the basis of documentary confirmation of the legality of production and economic activities, the accuracy of accounting and financial statements, representatives of the Accounts Chamber defines the timeliness and completeness of mutual payments of the object being checked and the federal budget.
According to the results of the control and auditing event, the representatives of the Accounts Chamber are aware, for the accuracy of which the corresponding officials of the Accounts Chamber are personally responsible.
The Accounts Chamber informs the Federation Council and the State Duma on the results of the audits and inspections carried out, and also brings them to the attention of the heads of the relevant federal executive authorities, enterprises, institutions and organizations.
The Accounts Chamber will inform the Council of Federation and the State Duma, and the Council of Law and the State Duma, and, when identifying the violation of law enhanced criminal liability, transfers the relevant materials into law enforcement.
The Specialists of the Accounts Chamber constantly analyze the conducted audit measures, summarize and investigate the causes and consequences of the revealed deviations and violations in the process of forming the income and spending of federal budget funds.
Based on the data, the Accounts Chamber develops proposals for improving the budget legislation and the development of the budget and financial system of the Russian Federation and presents them for consideration by the State Duma.
In addition, on the basis of the data obtained, proposals are developed for improving methods and forms of conducting control and auditing activities.
External control over the legitimate and efficient use of budgetary funds allocated by the state is carried out by the Committee for Finance of the Government of Moscow and the Department of Education of Moscow. Check data are held once a year. To organize such control are used, first of all, annual accounting data
During the year, the completeness of the use of the obtained budget financing is controlled by comparing the balance sheets reflected in the balance sheet of accounts on accounts reflecting the volume of budget funding by the establishment of budgetary costs of the institution reflected in the assets of the balance sheet. The annual balance of the implementation of the estimates of income and expenses, however, is issued after the implementation of concluding accounting wiring, as a result of which the costs accumulated over the year are written off on the subaccount of sources of their budget financing and, therefore, are not reflected in this reporting document.
The general procedure for organizing the use and accounting budget institutions received from the budgets of allocations assumes that these funds must be either fully used in accordance with the estimated order of income and expenses approved by the estimated order, or returned (recalled) by their manager, i.e. Rests on subaccounts of budget financing accounting should not be. However, in practice, there may be cases when the costs produced and reflected in its accounting do not meet the appointment of budgetary funds obtained, which leads to the presence of balances on the loan of subaccounts of budget financing accounting and, as a rule, is a confirmation of violations of the requirements of the Budget Code of the Russian Federation and accounting instructions in budgetary institutions.
In particular, the causes of such residues may be as follows:
1. Incomplete use by the establishment of approved budget allocations.
2. The inconsistency of the economic classification codes produced by the costs of the costs of the relevant codes of budget allocations in accordance with the established procedure for income and expenses approved by the established procedure.
3. The presence of receivables not redeemed at the end of the year before the third-party organizations to be repayed by budget funds.
4. Availability at the end of the year outstanding accountable amounts issued at the expense of budgetary funds.
5. Incompretable recalculation of budget balances in foreign currency accounts, as well as receivables and payables in currency.
6. Exceeding the value of material reserves at the end of the year over the corresponding indicator at the beginning of the year.
7. I will definition to a manager of budget funds paid by third-party organizations in the previous reporting year and returned to the account of the institution in the reporting.
8. Availability in the reporting year of acquisition operations for the purchasing price of the selection of youngsters from the working horses contained at the expense of the budget.
9. Reservation of financing sources for the write-off of fines, penalties and contest, as well as the shortage and loss of material values, the repayment of which is impossible due to the perpetrators.
Considering the above, it should be stated that the presence of balance residues on subaccounts of budget financing accounting is caused, as a rule, insufficient control of the accounting of a budgetary institution for the timeliness of the implementation and reflection in financial accounting economic operations, as well as adjustments to the estimates of income and expenses. The presence in the annual balance of the estimates of the revenues and costs of these residues may indicate an insufficiently effective organization of financial and economic activities of the establishment and the absence of due control by accounting and controlling bodies.
Requirements of a number of steps recent years They pin on the head of the institution (enterprise) and the chief accountant, personal responsibility for the organization and implementation of production and economic and economic activities, as well as for the state and organization of internal control over the industrial, financial and economic activities of the institution.
The head of the institution together with the chief accountant is obliged to organize, taking into account the specifics of the activities of the institution headed by him, such an internal control system that could provide the smallest loss of funds at any stage of the production, financial and economic activities of the institution.
At the same time, the head of the institution should timely analyze the state and efficiency of the internal control system, create all the conditions and prerequisites for its continuous improvement, the use of new methods and methods of control. The head of the institution together with the chief accountant is obliged to organize internal control over the financial and economic and economic activities of the institution, as this is an integral part of their official duties.
Speaking about cash control, should be started with the following. Each reception and cash issuance, as well as their storage at the box office of any organization require special pedantry. The cashier with the experience knows what the smallest oversight in working with cash is faced. .
In order to control the proper maintenance of cash transactions and spending money, the leadership of the art school periodically organizes internal checks. This creates a commission of three. When conducting such checks, the Commission, first of all, verifies the correctness of the preparation of primary documents. The check is carried out in form (fullness and correctness of the design of documents, filling the details), in content (the legality of documented operations, logical linkage of individual indicators).
Sequential viewing of primary acquittal documents and accounting registers, analysis of the filling of details or the assessment of the creature of the manufactured economic operation makes it possible to verify the evaluation of their benignness.
From the number of documents, poor-quality in form, the Commission pays special attention to incorrectly executed documents. These include documents, in the process of compiling and designing the following characteristic violations:
Unidentified form blanks were used;
All necessary details remained empty;
Extra requisites are used; details;
Used inadequate details.
All methodological techniques of documentary control are based on those circumstances that theft of cash is usually veiled in primary documents, since these documents are usually left to certain traces (signs) of these abuses, therefore it is necessary to pay special attention to various defects, and indirect Symptoms indicating the possibility of falsifying text or digital information, print print, for fake signatures, etc.
Among such defects can be allocated:
Changes in the primary text of the document;
Fake signatures of officials;
Fake stamps and seals.
In addition, the Commission is carried out mutual reconciliation. For mutual reconciliation Different documents in their name and character are compared, which reflect various aspects of the same or several interrelated economic operations.
Mutual reconciliation makes it possible to establish the following violations:
Fully or partially moneyless financial and economic operations;
Participation in the financial and economic and economic activities of the institution of unaccounted cash;
The creation of unaccounted surplus, in order to subsequently assigning funds;
Creation of unreasonable accrual and payroll;
Compilation of plated accounting wiring or postings not confirmed by primary acquittal documents.
It should be remembered that all people, including personnel of any institution, are influenced by mistake. Therefore, the constant verification of system accounting records allows daily and periodically (for each month, quarter, year) to identify a significant part of errors and inaccuracies, eliminating the detected contradictions and mistakes in accounting and tax accounting and other accounting information. If this control function is not organized in the institution, then when checking external verifies, violations of accounting and tax accounting can be identified, and this threatens the application of penalties and other sanctions directly to the head of the institution.
The movement of primary documents in accounting (creation or receipt from other enterprises, taking into account, processing, transfer to the archive) is regulated by the schedule.
The document management schedule should establish in the enterprise, in the establishment of a rational document work, that is, it is to provide for the optimal number of units and performers, to determine the minimum period of finding a document in the division.
The chief accountant organizes the work on the preparation of the schedule of document management, which is necessarily approved by the order of the head of the institution.
In terms of the deadlines established by the head of the institution, as well as when changing the cashier, a sudden registry of the cash register with full polystive recalculation of cash and the inspection of other values \u200b\u200bin the checkout is carried out.
Inventory of funds at the office of the institution is made in accordance with the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40 and reported by the letter of the Central Bank of the Russian Federation of 04.10.1993 No. 18.
The results of removal of cash balances at the checkout are issued by the act f. № 0504088.
For inventory of monetary documents and blanks of documents of strict reporting, an inventory inventory (accurate statement) of the forms of strict reporting and funds f was applied. № 0504086.
When calculating the actual availability of cash documents, monetary signs and other values \u200b\u200bat the checkout, cash money, securities and cash documents (postage stamps, state duty brands, paid vouchers in the sanatorium and holiday homes, flights, tickets to gasoline, etc. .).
Checking the actual presence of blanks of documents of strict reporting and shades of securities is made by type of forms, taking into account the initial and end numbers of each type of forms, in storage places and financially responsible persons.
Inventory of cash on the way is carried out by reconciling the incurred amounts of accounting accounts with data of the receipts of the Bank, post office, copies of the accompanying statements for the revenue of the bank collectors, etc.
Inventory of funds on facial accounts in the federal treasury bodies of the Ministry of Finance of the Russian Federation or on current, currency accounts of credit institutions are made by reconciling the balances of the amounts listed on the respective subaccounts according to accounting data, with these bank statements.
In the conditions of automated cash booking, the correct operation of the software processing software should be checked. Control over the proper maintenance of the cash book is assigned to the chief accountant of the institution.
Founders of the institution (enterprise), higher organizations (in the event of their presence), as well as auditors (auditing firms) in accordance with concluded agreements during documentary audits and inspections, carry out the audit of the cash register and test compliance with cash discipline in the institution.
At the same time, special attention to the verifier officials pay the issue to ensure the safety of money and values, both when they are stored in the institution and when receiving and delivering them from the Bank's institution.
Literature
1. Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended on December 31, 1999, August 5, December 27, 2000, August 8, December 30, 2001, May 29, 10, 24 July, December 24, 2002, July 7, November 11, 8, December 23, 2003, August 20, 23, 28, December 29, 2004)
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33. Suglobov A.E. Audit of the budget institution: the validity of the estimation of the costs of the social sphere // Accounting in budget and non-profit organizations, No. 13, July 2006
34. Khabaev S.G. Budget Balance (f. 0503130) - asset // "Budget Accounting", No. 9, September 2005
The term "cash" includes funds in the accounts of institutions open in credit institutions or federal treasury bodies (in the financial body of the relevant budget), as well as cash and cash documents.
Monetary documents are documents acquired by institutions that have a valuation and stored in the institution.
Accounting for monetary documents in budget accounting
For accounting of cash documents, account 201 35,000 "Monetary documents" is used.
Monetary documents include:
- coupons for petroleum products;
- plastic cards on gasoline, diesel fuel;
- diet coupons;
- sanatorium-resort vouchers for treatment and recreation of employees of the institution and their members families;
- aviation and railway tickets;
- uniform travel tickets;
- travel tickets for certain types of transport;
- express payments of mobile communications, Internet access, IP telephony intercity, international negotiations;
- obtained notifications for postal transfers;
- brands (including postage stamps, state duty brands, etc.);
- marked envelopes.
- unmarked envelopes and greeting postcards without brands;
- blanks of labor books and inserts to them;
- forms of hospital sheets and generic certificates;
- forms of receipts for cash cash;
- unpaid, received free vouchers in the sanatorium and holiday homes.
The monetary documents do not include (and in their composition are not taken into account):
In the accounting policy of the autonomous institution, a list of monetary documents, which are used in financial and economic activities should be given.
Receipt and issuance under the report of cash documents are made to the acquisition and consumable cash order with an affiliation of "stock" records on them. Parcel and expenditure checks are recorded in the logging log of the receipt and expenditure check documents (F. 0310003) separately from cash transactions (clause 170 instructions N 157N, clause 86 instructions N 174N).
Accounting for monetary documents are conducted on separate sheets of the cash book (f. 0504514) separately from cash transactions, as well as in the journal for other operations (f. 0504071) on the basis of documents that are attached to the cashier reports (para. 3 170, clause 172 instructions N 157N).
Analytical accounting of monetary documents is carried out by their types in the accounting card and settlement card (f. 0504051) (clause 171 instructions N 157N).
Accounting for certain types of monetary documents
The acquisition by the establishment of certain cash documents on the basis of the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n "On approval of the instructions on the application of the budget classification of the Russian Federation" can be reflected in the following costs of expenses:
- at the setting of 221 "Communication Services" KUP - the acquisition of postage stamps and labeled envelopes, communications services and Internet access services;
- at the setting 222 "Transport services" of KuSU - the acquisition of aircraft and rail tickets, uniform travel tickets and on certain types of transport;
- at the setting 262 "Social assistance benefits to the population" Cosu - vouchers in the sanatorium, holiday homes, the tourism;
- under Article 340 "Increase the value of material reserves" Cosu-tickets on fuels.
Consider the examples which types of monetary documents can be used in educational institutions, as well as the procedure for reflecting operations on accounting for monetary documents in accounting.
Coupons on fuel.
Consider the option when the institution is ensured by the fuel under the use of coupons. According to the terms of the contract, it is paid for a certain amount of gasoline of the corresponding brand, while the institution receives the coupons by which drivers will fill cars on a gas station.
The received coupons come as cash documents at the office of the institution, while in the acquisition order it is advisable to indicate a gasoline brand, a series and numbers of these coupons, the random of coupons in liters and the cost of the coupon. As needed, the coupons are issued under the report to drivers or a specially appointed employee.
After passing the advance report, the accountable person with confirming documents from the gas station released the fuel, obtained on the coupling fuel comes as a material supply of institution.
At the expense of a subsidy for the implementation of the state task, the institution acquired 50 coupons with a par with a par 20 liters each. Cost 1 l. Gasoline at the time of purchase of coupons amounted to 31 rubles (including VAT 4 rubles.73 kopecks). An accountable face was issued 2 coupons on which the car was filling.
These operations in accounting will be reflected as follows:
The organization of postal shipments is impossible without the purchase of brands and labeled envelopes.
Postage stamps and marked envelopes are taken into account as monetary documents and as necessary are issued under the report. The accountable person must compile an advance report and attach documents confirming the consumption of postage stamps or labeled envelopes. Such documents may be the register of sent correspondence, and in the event of damage - an applied to the report spoiled envelope.
Operations related to the acquisition and issuance of brands, labeled envelopes, will affect the following accounting records:
The article is relevant for May 2015.
Natalia Smolina
Expert methodologist of the quality control department and methodology
Meaning of cash accounting in budget organizations
Definition 1.
Accounting for funds in budget organizations is a reflection of all funds and their consumption according to the reported budget.
Given that funds in budget organizations receive, as a rule, from budgetary funds, their accounting is paid to separate and increased attention, as the abuse of official authority in terms of the illegal turnover of budget funds entails criminal liability.
Features of reflection of cash transactions
In accounting budget enterprises, an account plan applies, where accounts for all operations are used by the account 0 201 00,000 "Cash tools". This account has several sub-accounts, where various operations are taken into account.
For example, the score 1 201 01 000 is used when taking into account the flow of funds on the settlement accounts of budget enterprises, in case the cash flow is carried out from the sources of income of this organization. Also on this account takes into account funds on accounts that are open in credit companies.
Accounts 2 201 01 000, 3 201 01 000 Applied for those funds that were obtained from other sources (extrabudgetary). All operations under which the budget organization receives funds are made up by turnover on the debit of relevant accounting accounts. And with their disposal - records on the loan of the relevant accounts are made. Correspondence of accounts for tributaries and cash outflows must be compliant:
- source of cash flow;
- cash recipient.
Note 1.
It is important that the correspondence of accounting accounts complies with the budgets of consumption of such funds, that is, to comply with the execution of budgets for this organization.
For example, if a budgetary organization received funds from the budget for the repair of the premises, the expenditure of such funds should accurately comply with the predetermined estimate for such costs.
A feature of the accounting of funds in budgetary organizations is the simultaneous reflection of cash flow and on off-balance accounts. So, all means of funds are reflected in the account 17, and all the outflows of such funds - on account 18.
Budget organizations may receive funds for a temporary order. To account for such funds, an account is used 0 201 02,000. These may be the means:
- which were withdrawn (during the investigation, inquiry, etc.);
- which were sent a budget organization for responsible storage.
For each individual organization, the Treasury establishes a certain limit, above which funds cannot be there.
Features of documentary operations with cash
Each cash flow operation in the budget organization must be properly executed by the relevant types of documents.
For example, all operations on the movement of funds in the accounts of the organization - should be reflected in the operations journal with non-cash funds. Records are carried out on the basis of these documents that are attached to bank extracts. That is, information in this journal must comply with information from the Bank's bank statements.
Cash in budget organizations are issued according to the rules for conducting cash transactions. That is, the primary cash documents for each operation are filled.
For example, when the funds are received, entries are formed in receipts and profitable cash registers. Authorized persons at the end of each working day are given cash with the completed register of documents together with copies of discharged receipts.
When expending funds, records are made in the book of accounting of money issued to distributors to pay wages, monetary content of military personnel and scholarships.
In addition, the expendable cash order is issued for each issuance of funds, and all cash transactions are fixed in the cash book of the budget organization.
Note 2.
In some organizations, there are operations with cash in currency. To take into account such funds, separate pages of the cash book according to the currency type are filled.
All budgetary institutions in their organizational and legal form are divided into three types:
- budget;
- autonomous;
- Kazenny.
Since budgetary institutions are the most common type of institutions, we will consider issues on accounting for cash flow operations on their example.
To reflect operations with funds in the accounts of institutions opened in credit institutions or in the bodies of the Federal Treasury, as well as cash transactions and monetary documents, a grouping account of 020100000 "Cash to the Institution" is provided.
In accordance with clause 70 instructions on the application of accounting accounts plan for budgetary institutions, approved by the Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter - the instruction N 174n), to form information in monetary terms about the availability of funds of institutions and economic operations that change These accounting objects apply the following account groups:
- 020110000 "Cash on the facial accounts of the institution in the Treasury authority";
- 020120000 "Cash in the accounts of the institution in a credit organization";
- 020130000 "Cash at the office of the institution".
020110000 "Cash on the facial accounts of the institution in the Treasury authority." The procedure for opening and maintaining personal accounts by the Federal Treasury and its territorial bodies was established by the Order of the Federal Treasury of Russia of 07.10.2008 N 7N.
For accounting of accounting operations on non-cash funds in the currency of the Russian Federation carried out on the personal accounts of the budgetary institution opened in the federal treasury body, the financial body of the Russian Federation (municipality), the following analytical accounting accounts apply in accordance with the accounting and maintenance object Operations:
- 020111000 "Cash institutions on facial accounts in the Treasury authority."
Operations for the receipt of funds on the personal accounts of the budget institution are issued by the following accounting records:
Dt sch. 4 201 11 510 "Receipts of funds of the institution for facial accounts in the Treasury Body" Kt. 4 205 81 660 "Reducing receivables for other income" - the admission of a subsidy provided for the implementation of the state (municipal) task;
Dt sch. 5 201 11 510 "Receipts of funds of the institution for facial accounts in the Treasury body" Kt. 5 205 81 660 "Reducing receivables on other incomes" - the receipt of subsidies for other purposes on a separate personal account of the budget institution;
Dt sch. 6 201 11 510 "Receipts of funds of the institution for facial accounts in the Treasury body" Kt. 6 205 81 660 "Reducing receivables for other income" - the receipt of budget investments for a separate personal account of the budgetary institution;
Dt sch. 0 201 11 510 "Receipts of funds of the institution for facial accounts in the Treasury Body" Kt. 0 210 03 660 "Reducing receivables for transactions with the financial body for cash in cash" - the receipt of funds from the cash register of the budget institution (it is reflected on the basis of the declaration of a cash contribution attached to an extract from the personal account of the budget institution).
Example 1. The budgetary institution for the implementation of the state task received subsidies in the amount of 200,000 rubles.
Dt sch. 4 201 11 510 "Receipts of funds of the institution for facial accounts in the Treasury Body" Kt. 4 205 81 660 "Reducing receivables for other income" - reflected on the personal account of the budget institution of the subsidy in the amount of 200,000 rubles;
Dt sch. 4 205 81 560 "Increase receivables for other income" Ktch MC. 4 401 10 180 "Other revenues" - income accrued in the amount of subsidies for the implementation of the state task by the institution - 200,000 rubles.
Operations on the disposal of funds from the personal accounts of the budgetary institution are issued at the debit of accounts for analytical accounting accounts 0 206 00 000 "Calculations on the issued by the extensions" Credit Account 0 201 11 610 "of the disposal of funds of the institution from personal accounts in the Treasury authority" on the following grounds:
- transfer of advances in the supplier of material reserves;
- transfer of the preliminary payment in accordance with the state-owned state (municipal) contracts for the needs of the institution (advances under contracts for the acquisition of material values, work, services);
- to carry out other advance payments (clause 73 instructions N 174n).
When the advance payment of the supplier of material reserves in the accounting accounting of the institution will be made by the following entry:
Dt sch. 4 206 34 560 "Increase receivables for advances on the acquisition of material reserves" Ktzch. 4 201 11,610 "Departure of cash institutions from personal accounts in the Treasury Body";
Debit of analytical account accounts. 0 302 00 000 "Calculations on adopted obligations" Ktch MC. 0 201 11,1610 "Departure of funds institution with personal accounts in the Treasury body" - transfer of funds to pay for the (manufactured) material values \u200b\u200brendered to the services performed in accordance with the state (municipal) contracts for the needs of the budget institution, as well as The transfer of funds to other lenders, including employees of the institution, according to their monetary obligations adopted.
When transferring funds to the Supplier for acquired material reserves in accounting, the following entry will be made:
Dt sch. 4 302 11 830 "Reducing payables for the acquisition of material reserves" Ktch. 4 201 11,610 "Departure of cash institutions from personal accounts in the Treasury Body";
Debit of analytical account accounts. 0 208 00 000 "Calculations on issued by the advances" Ktch sch. 0 201 11,1610 "Departure of cash institutions from personal accounts in the Treasury Body" - transferring funds to accountable funds on the basis of their personal statement, subject to a full report on previously issued an Advance, indicating the appointment of an advance and the period to which it is issued.
When transferring funds from the personal account, the following accounting wiring will be made on the fare
Dt sch. 4 208 22 560 "Increase the receivables of accountable persons on the payment of transport services" Ktzch. 4 201 11,1610 "Departure of funds of the institution from personal accounts in the Treasury authority."
- 020113000 "Cash tools in the Treasury Authority in the way."
Recall that cash in the way the funds listed by the institutions are recognized on the way to be credited to his account next month, as well as funds translated from one account of the institution to another account subject to transfer (enrollment) of funds not in one operating day ( 162 Instructions for applying a single accounting account plan for state authorities (state bodies), local governments, government officials of state extrabudgetary funds, state academies of sciences, state (municipal) institutions (hereinafter - Instruction N 157N) approved by the order of the Ministry of Finance of Russia from 01.12.2010 N 157n).
Operations for the receipt of funds of the institution in the Treasury body on the way are made in the following accounting records (clause 74 of the instructions N 174N):
Dt sch. 0 201 13 510 "Receipt of funds of the institution in the Treasury Authority in the way" Credit account of an analytic account account. 0 304 04,000 "Intraward calculations" - transfer funds in rubles within the calculations between the headquarters, separate divisions (branches), which will be credited to the personal accounts of the budgetary institution in another reporting period;
Dt sch. 2 201 13 510 "The receipt of funds of the institution in the Treasury Authority" Ktzch. 2 201 26,610 "Departure of funds from the accreditation account of the institution in the credit institution" - making money in rubles listed from the accreditation account, but not received in one operating day;
Dt sch. 0 201 13 510 "Receipt of funds of the institution in the Treasury Body" Kt. 0 201 27,610 "Departure of funds for funds in foreign currency from an account in a credit organization" - transfer funds for converting foreign currency in the currency of the Russian Federation (rubles).
020120000 "Cash on the accounts of the institution in a credit organization." For accounting on cash transactions in the accounts of budgetary institutions, open in accordance with the legislation of the Russian Federation in a credit institution, the following analytical accounting accounts apply in accordance with the accounting and maintenance of the economic operation:
- 020123000 "Cash tools in a credit institution in the way."
According to paragraph 77 of the instructions N 174n, the operations for the receipt of funds in the way are issued by the following accounting records:
Dt sch. 0 201 23,510 "Receipt of funds institution in a credit institution in the way" Ktch. 0 201 26,610 "Departure of funds to the institution with a letter of credit account of the institution in the credit institution" - the receipt of funds in foreign currency listed from the accreditation account of the budgetary institution, subject to enrollment on this account on an operational day, other than the transfer day;
Dt sch. 0 201 23,510 "Receipt of funds institution in a credit institution in the way" Ktch. 0 201 11 610 "Departure of funds institution from personal accounts in the Treasury body" (sch. 0 201 27,610 "disposal of funds of funds in foreign currency from the account in the credit institution") - transfer of funds to the accredited account of the budgetary institution subject to enrollment on an operating day other than the day of the listing;
Dt sch. 0 201 23 510 "The receipt of funds of the institution in a credit organization in the way" C-T accounts 0 201,34,610 "Disposal of funds from the office institution" - disposal of funds from the cashier's office in foreign currency to enroll in the account in a credit institution according to the declaration of cash contribution subject to enrollment on the account of the budgetary institution on an operational day, different from the day of transfer.
- 020126000 "Letters of credit in the accounts of the institution in the credit organization."
In the generally accepted sense, under the letter of credit, the conditional monetary obligation taken by the Bank (by the Issuer Bank) is understood on the instructions of the payer on the letter of credit, to make a payment in favor of the recipient of funds from the letter of credit in the letter of credit to the Bank of documents in accordance with the terms of the letter of credit in the following in the text letter of credit.
The main regulatory documents regulating accredited settlements in the Russian Federation are:
- Regulations on the rules for the transfer of money, approved by the Bank of Russia from 19.06.2012 N 383-P;
- Civil Code of the Russian Federation (Art. Art. 867 - 873).
The account 020126000 is designed to take into account the flow of cash on accreditation calculations in the currency of the Russian Federation and in foreign currency under contracts with suppliers for the supply of material values \u200b\u200band for the services rendered (clause 173 of the instructions N 157N). Accounting for operations based on letters of credit in foreign currencies is conducted in the currency of the Russian Federation at the rate of the Bank of Russia at the date of operations in foreign currency. Revaluation of funds in foreign currency is carried out at the date of operations in foreign currency and at the reporting date.
We will give correspondence for invalidation of funds for the accredited account of the budgetary institution in a credit organization:
Dt sch. 0 201 26,510 "The receipt of funds for the accredit account of the institution in the credit institution" Kt. 0 201 11,610 "Departure of funds institution from personal accounts in the Treasury body" - the receipt of funds during one operating day;
Dt sch. 0 201 26,510 "The receipt of funds for the accredit account of the institution in the credit institution" Kt. 0 201 23,610 "Receipt of funds of the institution in a credit organization in the way" - the receipt (enrollment) of the funds listed in the previous operating day;
Dt sch. 0 201 26,510 "The receipt of funds for the accredit account of the institution in the credit institution" Kt. 0 201 27,610 "Departure of funds for the institution in foreign currency from the account in a credit organization" - the receipt of funds in foreign currency during one operating day.
- 020127000 "Cash tools in foreign currency in the accounts in the credit institution".
According to paragraph 177 of the instructions N 157N, the account 020127000 is designed to account for the operations on the movement of funds of the institution in foreign currency in the event of these operations, not through the bodies of the Federal Treasury.
Operations for the flow of funds of a budgetary institution in foreign currency to the account in the credit institution is reflected in the D-TU SC. 0 201 27,510 "Receipts of funds of the institution in foreign currency at the expense of the credit institution" and K-TU Sch.:
- 0 201 236 10 "Departure of funds institution in a credit organization in the way" - the receipt of funds in foreign currency to the account in a credit organization after converting the currency of the Russian Federation;
- 0 201,34,610 "Disposal of funds from the office of the institution" (either Sch. 0 201 23,610 "retirement of funds of the institution in the credit organization in the way") - the receipt of cash in foreign currency at the expense of a credit institution from the office of the institution;
- 0 201 26,610 "Departure of funds from the accreditation account of the institution in a credit organization" - the receipt of funds in foreign currency from a letter of credit to the account in a credit organization during one operational day;
- 0 401 10 171 "Incomes from the reassessment of assets" - a reflection of a positive course difference in conversion.
Operations on the disposal of funds of a budgetary institution in foreign currency from the account in the credit institution are issued by the following accounting records (clause 82 of the N 174N instruction):
Dt sch. 0 201 13 510 "Receipt of funds of the institution in the Treasury Body" Kt. 0 201 27,610 "Departure of cash institutions in foreign currency from a credit organization" - transfer funds to convert foreign currency to rubles;
Dt sch. 0 201 26,510 "The receipt of funds for the accredit account of the institution in the credit institution" Kt. 0 201 27,610 "Departure of funds of the institution in foreign currency from an account in a credit organization" - transfer of funds in foreign currency to the accredited account of the budgetary institution during one operational day;
Dt sch. 0 201,34 510 "Incoming funds at the cashier's office" Ktch. 0 201 27,610 "Departure of cash institutions in foreign currency from an account in a credit organization" - disposal of funds in foreign currency from an account in a credit institution for admission to the cashier of the budget institution;
Debit relevant accounts for analytical accounting account. 0 206 00 000 "Calculations on issued by the advancements" Ktch sch. 0 201 27,610 "Departure of cash institutions in foreign currency from an account in a credit organization" - transfer pre-payment in foreign currency in accordance with the state-owned (municipal) contracts for the needs of the institution;
Dt sch. 0 401 10 171 "Incomes from the reassessment of assets" Kt sch. 0 201 27,610 "The disposal of funds of the institution in foreign currency from the account in a credit organization" - reflects a negative exchange rate difference.
For reference. The legal framework for the operations of the sale and sale of foreign currency by the residents of residents of the Federal Law of the Federal Law of December 10, 2003 N 173-FZ "On Currency Regulation and Currency Control" (hereinafter - the law N 173-FZ).
In accordance with paragraph 1 of Art. 11 of the Law N 173-FZ Purchase and sale of foreign currency by residents should be carried out only through authorized banks. Under the authorized bank it is understood as a credit institution, established in accordance with the legislation of the Russian Federation and having the right on the basis of the Bank of Russia licenses to carry out banking operations with funds in foreign currency, as well as a branch of a credit institution created in accordance with the legislation of a foreign state in the Russian Federation, Having the right to carry out banking operations with funds in foreign currency.
Example 2 (Conditional figures). The director of the budgetary institution was sent to a service trip to the United States for a period of 4 days. By the report, he was issued paid to the flight and daily for a trip. Accommodation provided the receiving party. The collective agreement of the organization has established that the amount of daily daily travelers in the United States is $ 70 per day.
The establishment at the expense of funds from the generating activity was decided to purchase $ 280. Suppose that at the date of purchase of the currency, the exchange rate of the Bank of Russia was 31 rubles / dollars. USA. The bank's fee was 120 rubles. Thus, the institution listed the bank of 8800 rubles. [($ 230 x 31 rub.) + 120 rub.]. At the time of enrollment of foreign currency at the expense of the institution, the dollar rate has changed and amounted to 30 rubles / dollars. USA.
In accounting, the institutions were made by the following entries:
Dt sch. 2 201 23 510 "Receipt of funds of the institution in a credit organization in the way" Kt. 2 201 11 610 "Departure of funds of the institution from personal accounts in the Treasury Body" - transfer funds in rubles to buy foreign currency in the amount of 8680 rubles;
Dt sch. 2 201 27 510 "Receipts of funds of the institution in foreign currency at the expense of the Credit Organization" Kt. 2 201 23,610 "Departure of cash institutions in a credit organization in the way" - enrolled foreign currency on account in the amount of 8400 rubles. ($ 230 x 30 rubles);
Dt sch. 2 401 20 226 "Expenditure on other work, services" Ktch MC. 2 201 27,610 "Disposal of funds institution in foreign currency from an account in a credit organization" - written off the Bank's fee in the amount of 120 rubles;
Dt sch. 2 401 10 171 "Incomes from the reassessment of assets" Ktch. 2 201 23,610 "Departure of cash institutions in a credit organization in the way" - reflects a negative exchange rate difference from currency revaluation in the amount of 280 rubles. [(31 rubles. - 30 rubles.) X 230 US dollars].
Suppose that at the time of enrollment of foreign currency at the expense of the institution, the dollar exchange rate was 33 rubles / dollars. USA.
Thus, as a result of an increase in the dollar, a positive exchange rate difference arises, which refers to an increase in the financial result of the current fiscal year:
Dt sch. 2 201 27 510 "Receipts of funds of the institution in foreign currency at the expense of the Credit Organization" Kt. 2 401 10 171 "Incomes from the reassessment of assets" - reflected a positive exchange rate difference from the revaluation of the currency in the amount of 560 rubles. [(33 rub. - 31 rubles.) X 230 US dollars].
For the purposes of taxation of profit, the tax accounting of the results of the operation of the acquisition (sale) of foreign currency is reflected as follows:
1) as part of non-degree expenses:
- in the form of a negative course difference arising from the revaluation of currency values \u200b\u200bexcept for the advances of the issued (received), including on currency accounts in banks held in connection with the change in the official foreign currency exchange rate to the ruble of the Bank of Russia in accordance with PP. 5 p. 1 Art. 265 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation);
- In the form of a negative (positive) difference, which is generated due to the rejection of the course of sale (purchase) of foreign currency from the official exchange rate of the Bank of Russia, established at the date of the transfer of ownership of foreign currency in accordance with PP. 6 p. 1 Art. 265 of the Tax Code of the Russian Federation;
2) as part of non-revenue income:
- in the form of a positive course difference arising from the revaluation of currency values, with the exception of the advances issued (received), including on currency accounts in banks held in connection with the change in the official exchange rate of foreign currency to the ruble of the Russian Federation established by the Bank of Russia in accordance with p. 11 art. 250 Tax Code of the Russian Federation;
- in the form of a positive (negative) course difference formed due to the rejection of the sales course (purchase) of foreign currency from the official course established by the Bank of Russia at the date of the transfer of ownership of foreign currency in accordance with paragraph 2 of Art. 250 NK RF.
020130000 "Cash at the office of the institution." By virtue of paragraph 83 of the N 174n instructions for conducting accounting money, monetary documents at the box office of the budget institution and economic operations on their movement apply analytical accounting accounts in accordance with the accounting object and the content of the economic operation:
- 020134000 "Cashier".
Operations for the receipt of funds in the cashier of the budget organization are drawn up on the basis of the following documents:
- Unified form of primary accounting documentation N KO-1 "Cartrol order" (OKD 0310001 form), approved by the decision of the State Statistics Committee of Russia of 18.08.1998 N 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, on accounting of inventory results" (hereinafter referred to as the Resolution N 88));
- receipts (form in OKUD 0504510, approved by order of the Ministry of Finance of Russia of December 15, 2010 N 173N "On approval of the forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state-owned Academy of Sciences, state (municipal) institutions and guidelines for their application ").
The receipt of cash in the cashier is issued by the following accounting wiring:
Dt accounts 0 201 34 510 "Receipt of funds at the cashier's office" Ktzch. 0 210 03 660 "Reducing receivables for transactions with the financial body for cash in cash" - the receipt of cash in the currency of the Russian Federation to the cashier from the facial account of the institution opened in the Treasury body, 0 201 27,610 "Departure of cash institutions in foreign Currency from the account in the credit organization "- the receipt of cash in foreign currency in the cash desk of the budget institution from the account in the credit institution;
Dt sch. 2 201 34 510 "Receipt of funds in the cash register" Credit of relevant accounts for analytical accounting accounts 2 205 00,000 "Calculations for income" - the receipt of revenues to the office of the institution;
Dt sch. 0 201,34 510 "Receipt of funds in the cash register" Credit of relevant accounts for analytical accounting accounts 0 208 000 00 "Calculations with accountable persons" - the flow of balances of accountable amounts;
Dt sch. 0 201,34 510 "Receipt of funds in the cash register" Credit of relevant accounts for analytical accounting accounts. 0 209 00 000 "Calculations for damage to property" - the receipt of cash in compensation for damage caused by the property of the budget institution;
- other accounting records (p. 84 instructions N 174n).
Example 3. In January 2013, a budgetary institution A inventory, which resulted in a shortage of fittings for the manufacture of concert costumes, costs for accounting data 7500 rubles. The market value of the fittings also amounted to 7,500 rubles.
An employee of the institution recognized his guilt and reimbursed the amount of damage to the Cassus of the institution based on the market price of missing property.
In accounting, the institutions were made by the following entries:
Dt sch. 2 401 10 172 "Incomes from the operations with assets" Kt Sch. 2 105 36 440 "Reducing the cost of other material reserves - other movable property of the institution" - written off from the lack of fitness in the amount of 7500 rubles;
Dt sch. 2 209 74 560 "Increasing receivables for damage to material reserves" Ktch. 2 401 10 172 "Revenues from operations with assets" - reflected the amount of damage (the market value of the missing fittings) in the amount of 7500 rubles;
Dt sch. 2 201 34 510 "Incoming funds at the cashier's office" Ktch MC. 2 209 74 660 "Reducing receivables for damage to material reserves" - reimbursed the damage to the guilty person in the amount of 7500 rubles.
In order to ch. The 25 Tax Code of the Russian Federation revenues in the form of the amount of damages recognized by the employee are non-evalization income of the institution (clause 3 of Art. 250 Tax Code of the Russian Federation).
Operations on the disposal of cash from the cash register of the budget institution on the basis of expendable cash orders (the form of OKD 0310002, approved by Decree No. 88), are issued by the following accounting records:
Dt sch. 0 210 03 560 "Increase receivables for transactions with financial authority for cash funds" Kt. 0 201,34 610 "Disposal of funds from the office institution" - disposal of funds in the currency of the Russian Federation from the office of the institution to enroll on the personal account in the Treasury authority;
Debit relevant accounts for analytical accounting account. 0 206 00 000 "Calculations on issued by the advancements" Ktch sch. 0 201,34,610 "Disposal of funds from the cash office of the institution" - payment from the ticket office of the budget institution of preliminary payments under state (municipal) treaties for the needs of the institution (advances);
Dt sch. 2 207 14 540 "Increase the debt of debtors on loans, loans" Kt. 2 201,34,610 "Disposal of funds from the office institution" - providing a loan, loan from the ticket office of a budgetary institution;
Dt sch. 0 209 81 560 "Increase receivables for the shortages of funds" Kt Sch. 0 201,34,610 "Disposal of funds from the office of the institution" - reflect the amount of deficiencies, theft, loss of funds revealed;
Dt sch. 0 304 06 830 "Reducing settlements with other creditors" Ktch. 0 201,34,610 "Disposal of funds from the office institution" - adoption of accounting receivables for the restoration of a different source of financial support attracted to fulfill the obligation.
Example 4 (We use the terms of example 3). The head of the institution has made money adopted at the cashier (the amount of reimbursement) on the facial account of the institution. This operation was reflected by an accountant as follows:
Dt sch. 2 210 03 560 "Increase receivables for transactions with financial authority for cash funds" Ktzch. 2 201 34,610 "Disposal of funds from the office of the institution" - made cash on the facial account of the institution in the amount of 7500 rubles;
Dt sch. 2 201 11 510 "Receipts of funds for facial accounts in the Treasury Body" Kt. 2 210 03 660 "Reducing receivables for transactions with financial authority for cash money" - credited funds on the facial account of the institution in the amount of 7,500 rubles.
020135000 "Monetary Documents".
According to paragraph 169, the instructions N 157n cash documents are:
- paid coupons for fuel and lubricants (fuel);
- paid coupons for food;
- paid vouchers in the holiday homes, sanatoriums, tour bazes;
- Received notices on postal transfers, postage stamps, envelopes with stamps and state duty brand and the like.
Admission to the cashier and issuance from the cashier of such documents is issued by the following documents:
- receiving cash orders (forms in OKD 0310001) with the registration of "stock" records on them;
- consumable cash orders (OKD 0310002 form) with the registration of "stock" recordings.
Such cash orders are recorded in the magazine registration of the receipt and expenditure checks, separately from the receipt and expenditure checks, issuing transactions with money. Accounting for monetary documents is conducted on separate sheets of the cash book of the institution with an affixation of "stock" records on them.
Quite often, employers provide their employees to tickets to the holiday home, and their children are trips to health camps. In most cases, the employer pays part of the cost of the voucher, and the other pays the employee. Consider the procedure for reflection in the accounting of a budget institution of admission and issuing such a monetary document as a resort and sanatorium.
Example 5. Budgetary institution and at the expense of funds from income-generating activities acquired a resort and sanatorium ticket for its employee worth 20,000 rubles. IN labor agreement It is indicated that, when providing a ticket, an employee must reimburse the establishment of 17% of its value. An employee upon receipt of the voucher paid its part of the cost of vouchers in cash in cash establishment.
In the accounting of institutions, these operations will be reflected as follows:
Dt sch. 2 206 26 560 "Increase the advibilities of advances in other works, services" Ktch MC. 2 201 11,1610 "Departure of funds of the institution from personal accounts in the Treasury body" - fees for the resort and sanatorium voucher in the amount of 20,000 rubles;
Dt sch. 2 201 35 510 "The receipt of monetary documents at the cashier's institution" Ktch. 2 302 26 730 "Increase payable debt on other work, services" - adopted to accounting a ticket in the amount of 20,000 rubles;
Dt sch. 2 302 26 830 "Reducing payables for other works, services" Ktch MC. 2 206 26 660 "Reducing receivables for advances in other work, services" - written off preliminary payment for calculations with a sanatorium in the amount of 20,000 rubles;
Dt sch. 2 208 26 560 "Increase the receivables of accountable persons on the payment of other works, services" Ktzch. 2 201 35,610 "Departure of monetary documents from the office of the institution" - an employee in the amount of 20,000 rubles from the cash register was issued from the ticket office;
Dt sch. 2 201 34 510 "Incoming funds at the cashier's office" Ktch MC. 2 208 26 660 "Reducing receivables of accountable persons on the payment of other works, services" - paid by an employee part of the cost of a ticket in the amount of 3400 rubles. (20 000 rub. X 17%).
After the return of the employee from the sanatorium:
Dt sch. 2 401 20 226 "Expenditure on other work, services" Ktch MC. 2 208 26 660 "Reducing receivables of accountable persons on the payment of other works, services" - reflected expenses, in terms of payment by agency by a facility in the amount of 16,600 rubles. (20 000 rub. - 3400 rubles.).
The Civil Code of the Russian Federation provides for two types of cash settlements - cash and non-cash. As a rule, institutions of the budget sector use non-cash types of calculations. At the same time, without cash payments, they can not do. The sale of goods (works, services) to the population, payment of wages to employees of the institution, social benefits, scholarships, the implementation of travel expenses - all this involves the use of cash. If calculations are carried out in cash, there is a need to conduct cash transactions.
When executing and registering cash operations, institutions should be guided by the procedure for conducting cash transactions in the Russian Federation established by the Bank of Russia (paragraph 167 of the instructions N 157N).
The procedure for maintaining cash transactions in the territory of the Russian Federation in order to organize in its territory of cash circulation is determined by the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation, approved by the Bank of Russia from 12.10.2011 N 373-P (hereinafter referred to N 373-P).
To maintain cash operations, institutions should establish the maximum permissible amount of cash, which can be stored at the checkout after the cash book has been deployed at the cash book of cash to the end of the working day (hereinafter referred to as the limit). This requirement is set to 1.2 of the position N 373-P. This limit must be enshrined by the administrative document stored in the manner determined by the head of the institution or other authorized person. The procedure for calculating the limit of cash balance is set out in the annex to the Regulation N 373-P.
Cash over the established limit of the institution is obliged to keep in bank accounts in credit institutions or in the Bank of Russia (paragraph 1.4 of the provisions N 373-P).
The authorized representative of the institution makes cash in the bank or in the organization that is part of the Bank of Russia, the charter of which she has been granted the right to transport cash, collection of cash, as well as cash transactions in terms of receiving and processing cash for enroll, transfer or transferring them to on the facial account of the institution.
Finding cash at the checkout over the limit is permissible:
- On the days of payments of wages, scholarships, payments included in accordance with the methodology adopted to fill out the forms of federal state statistical observation, in the wage fund, and social payments, including the day of receiving cash from a bank account on the specified payments. Note that the period for issuing cash for these payments is determined by the head, but it cannot exceed 5 working days (including the day of receiving cash from a bank account to the specified payments), which follows from paragraph 4.6 of the provisions of N 373-P;
- on weekends, non-working holidays in the case of the establishment of cash transactions within these days.
In other cases, the accumulation of cash in cash over the established limit of cash balance is not allowed by the establishment.
The use of cash registers (CCT) in the implementation of cash settlement budgetary institutions. According to paragraph 1 of Art. 2 of the Federal Law of 05/22/2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (hereinafter - the Law N 54-FZ) of the Organization, including budgetary institutions, carrying out cash payments or calculations using payment cards, when selling goods, work, or providing services are obliged to apply the cash register included in State Register CCC.
Paragraph 3 of Art. 2 of the Law N 54-FZ establishes a list of activities in the implementation of which the establishment by virtue of the specifics of its activities or the characteristics of their location can produce cash payments and (or) calculations using payment cards without the use of CCT. For example, the possibility of non-compliance with the CCC is provided by the nutrition of students and employees of secondary schools and educational institutions equal to them during training sessions. Budgetary institutions, which, in accordance with the law N 54-FZ, may not apply the CCT, should reflect their choice in the accounting policy of the institution.
CCR may not be applied in the case of providing services to the population, subject to the issuance of relevant strict reporting fabrics.
Example 6. Inventory was carried out in a budgetary institution, according to the results of which the shortage of sports equipment was revealed, the cost of $ 2,000 rubles. The market value of the inventory also amounted to 2000 rubles.
An employee of the institution acknowledged his guilt and reimbursed at the cashier of the institution the amount of damage on the basis of the market price of missing property.
In accounting, the institutions were made by the following entries:
Dt sch. 2 401 10 172 "Incomes from the operations with assets" Kt Sch. 2 105 36 440 "Reducing the cost of other material reserves - other movable property of the institution" - is written off from accounting missing sports inventory in the amount of 2000 rubles;
Dt sch. 2 209 74 560 "Increasing receivables for damage to material reserves" Ktch. 2 401 10 172 "Revenues from assets" - reflected damage (the market value of the missing inventory) in the amount of 2000 rubles;
Dt sch. 2 201 34 510 "Incoming funds at the cashier's office" Ktch MC. 2 209 74 660 "Reducing receivables for damage to material reserves" - compensated for damage by the guilty person in the amount of 2000 rubles.
Bibliography
1. About accounting: Federal Law of 06.12.2011 N 402-FZ.
2. On approval of the Instruction on the procedure for compiling, submission of the annual, quarterly financial statements of state (municipal) budget and autonomous institutions: Order of the Ministry of Finance of Russia of 03/25/2011 N 33N.
3. On approval of the accounting account plan of budgetary institutions and instructions for its application: the order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.