Chart of accounts for accounting of budgetary organizations. Accounting in budgetary organizations

The budget chart of accounts contains approximately 2000 accounts. But, in essence, most of them are subaccounts. Of course, accountants do not use all accounts, but, just like in commercial structures, they develop a working chart of accounts.

Actually, those accounts that are most actively used in the activities of public sector employees are included in the following sections, there are only five of them:

1. Non-financial assets.

This includes fixed assets and intangible assets, as well as all related transactions, such as depreciation. This section also includes inventories, finished goods and capital investments.

2. Financial assets.

The name speaks for itself and covers the funds and financial investments of the institution, such as securities, deposits, shares. In addition, financial assets also include all types of receivables, including settlements with debtors for income, settlements with accountable persons, etc.

3. Commitments.

The section is similar to the concept of obligations in the commercial sphere and implies any forms of accounts payable, such as settlements with suppliers and contractors, settlements for taxes and fees, settlements for debt obligations...

4. Financial result.

The section contains information on financial results not only for the current year, but also for previous years of activity of institutions. It also contains information on cash execution of the budget and future income.

5. Authorization of budget expenditures.

Perhaps the most radically different section from commerce. The accounts included in it keep track of budget allocations and limits on budget obligations.

Similar to the general chart of accounts, the budgetary one contains off-balance sheet accounts that reflect values ​​temporarily located in the institution and not belonging to it.

WITH The work of budget accounts

For example, if increases the cost of materials, then the accountant generates the posting:

If the cost of materials decreases , the wiring will be different:

Account number structure

Now let’s try to decipher the encoding of a budget account using an example.

Obviously, budget accounting seems particularly difficult at first glance. A little theory and practice is enough to independently conduct budget accounting. And to do this, you need to enroll in a unique course, which is built on the simultaneous study of theory and in-depth practice using documents from a real organization. Upon completion of the course, you will be able to safely work as an accountant in state and municipal institutions.

Account 77 “Deferred tax liabilities”

Account 77 “Deferred tax liabilities” is intended to summarize information on the presence and movement of deferred tax liabilities.

Deferred tax liabilities are accepted for accounting in the amount determined as the product of taxable temporary differences that arose in the reporting period by the income tax rate in effect on the reporting date.

In the credit of account 77 “Deferred tax liabilities”, deferred tax is reflected in correspondence with the debit of the account, which reduces the amount of conditional expense (income) of the reporting period.

The debit of account 77 “Deferred tax liabilities” in correspondence with the credit of account 68 “Calculations for taxes and fees” reflects the reduction or full repayment of deferred tax liabilities against accruals of income tax for the reporting period.

The deferred tax liability upon disposal of an asset or type of liability for which it was accrued is written off from the debit of account 77 “Deferred tax liabilities” to the credit of account 99 “Profits and losses”.

Analytical accounting of deferred tax liabilities is carried out by type of assets or liabilities in the valuation of which a taxable temporary difference arose.

Score 77 accounting The entries “Deferred tax liabilities” correspond with the accounts:

1. Calculations for allocated property
2. Calculations for current transactions
3. Settlements under a property trust management agreement

Check

Account 79 “Intra-balance sheet settlements” is intended to summarize information on all types of settlements with branches, representative offices, divisions and other separate divisions of the organization, allocated to separate balance sheets (intra-balance sheet settlements), in particular, settlements for allocated property, for mutual release of material assets, for sale of products, works, services, transfer of expenses for general management activities, remuneration of department employees, etc.

Sub-accounts can be opened to account 79 “Intra-business settlements”:

• 79-1 “Calculations for allocated property”,
• 79-2 “Calculations for current operations”,
• 79-3 “Settlements under a property trust management agreement”, etc.

Subaccount 79-1 “Settlements for allocated property” takes into account the status of settlements with branches, representative offices, divisions and other separate divisions of the organization, allocated to separate balance sheets, for non-current and current assets transferred to them.

The property allocated to these divisions is written off by the organization from account 01 “Fixed assets”, etc. to the debit of account 79 “Intra-business settlements”.

The property allocated by the organization to the specified divisions is taken into account by these divisions from the credit of account 79 “Intra-business settlements” to the debit of account 01 “Fixed assets”, etc.

Subaccount 79-2 “Settlements for current operations” takes into account the status of all other settlements of the organization with branches, representative offices, divisions and other separate divisions allocated to separate balance sheets.

Subaccount 79-3 “Settlements under property trust management agreements” takes into account the status of settlements related to the execution of property trust management agreements. This subaccount is used to account for settlements with the management founder, trustee, as well as settlements for property transferred to trust management, which is accounted for on a separate balance sheet.

The property transferred to trust management is written off by the founder of the management from accounts 01 “Fixed Assets”, 04 “Intangible Assets”, 58 “Financial Investments”, etc. to the debit of account 79 “Intra-business settlements” (at the same time, a debit entry is made for the amount of accrued depreciation accounts, and credit account 79 “Intra-economic settlements”). The property accepted by the trustee on a separate balance sheet is reflected in the debit of accounts 01 “Fixed assets”, 04 “Intangible assets”, 58 “Financial investments”, etc. and the credit of account 79 “Intra-business settlements” (at the same time, an entry is made for the amount of accrued depreciation on the credit of the accounts 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets” and credit account 79 “Intra-business settlements”).

When the property trust management agreement is terminated and the property is returned to the management founder, reverse entries are made. If the property trust management agreement provides for other operations with the property transferred to trust management, then accounting for these operations is carried out in accordance with the general procedure.

Transfer Money on account of the profit (income) due to the founder of the management in a separate balance sheet is reflected in the credit of cash accounting accounts and the debit of account 79 “Intra-business settlements”. The funds received by the founder of the management on account of this profit (income) are credited to the debit of cash accounts in correspondence with account 79 “On-farm settlements”.

The amount of compensation due from the trust manager for losses caused by loss or damage to property transferred to trust management, as well as lost profits, is reflected in the debit of the account in correspondence with the credit of account 91 “Other income and expenses”. When the founder receives control of these funds, cash accounting accounts are debited and account 76 “Settlements with various debtors and creditors” is credited.

Analytical accounting for account 79 “Intra-business settlements” is carried out for each branch, representative office, division or other separate division of the organization, allocated to a separate balance sheet, and settlements under agreements for trust management of property - for each agreement.

Account 79 of the accounting entry “Intra-business settlements” corresponds with the accounts:

Section VII. Capital

The accounts of this section are intended to summarize information about the state and movement of capital of the organization.

Account 80 “Authorized capital”

Account 80 “Authorized capital” is intended to summarize information about the state and movement of the authorized capital (share capital, authorized capital) of the organization.

The balance in account 80 “Authorized capital” must correspond to the amount of the authorized capital recorded in the constituent documents of the organization. Entries in account 80 “Authorized capital” are made when forming the authorized capital, as well as in cases of increasing and decreasing capital, only after making appropriate changes to the constituent documents of the organization.

After the state registration of an organization, its authorized capital in the amount of contributions of the founders (participants) provided for by the constituent documents is reflected in the credit of account 80 “Authorized capital” in correspondence with account 75 “Settlements with founders”. The actual receipt of deposits of the founders is carried out on the credit of account 75 “Settlements with founders” in correspondence with the accounts for accounting for cash and other valuables.

Analytical accounting for account 80 “Authorized capital” is organized in such a way as to ensure the formation of information on the founders of the organization, stages of capital formation and types of shares.

Account 80 is also used to summarize information about the status and movement of contributions to common property under a simple partnership agreement. In this case, account 80 is called “Comrades’ Deposits”.

The property contributed by the partners to the simple partnership on account of their contributions is accounted for in the debit of property accounting accounts (51 “Current accounts”, 01 “Fixed assets”, 41 “Goods”, etc.) and the credit of account 80 “Deposits of partners”. When property is returned to partners upon termination of a simple partnership agreement, reverse entries are made in accounting.

Analytical accounting for account 80 “Deposits of partners” is maintained for each simple partnership agreement and each participant in the agreement.

Account 80 of the accounting entry “Authorized capital” corresponds with accounts:

Account 81 “Own shares (shares)”

Account 81 “Own shares (shares)” is intended to summarize information on the availability and movement of own shares purchased by the joint-stock company from shareholders for their subsequent resale or cancellation. Other business companies and partnerships use this account to account for the share of a participant acquired by the company or partnership itself for transfer to other participants or third parties.

When a joint-stock or other company (partnership) buys from a shareholder (participant) shares (shares) belonging to him, an entry is made in the accounting records for the amount of actual costs in the debit of account 81 “Own shares (shares)” and in the credit of cash accounting accounts.

Cancellation of own shares purchased by a joint-stock company is carried out on the credit of account 81 “Own shares (shares)” and the debit of account 80 “Authorized capital” after this company has completed all the prescribed procedures. The difference arising in account 81 “Own shares (shares)” between the actual costs of repurchasing shares (shares) and their nominal value is charged to account 91 “Other income and expenses”.

Account 81 accounting entry “Own shares (shares)” corresponds with accounts:

Account 82 “Reserve capital”

Account 82 “Reserve capital” is intended to summarize information about the state and movement of reserve capital.

Deductions to reserve capital from profits are reflected in the credit of account 82 “Reserve capital” in correspondence with account 84 “Retained earnings (uncovered loss)”.

The use of reserve capital funds is accounted for as the debit of account 82 “Reserve capital” in correspondence with the accounts:

• 84 “Retained earnings (uncovered loss)” - in terms of the amounts of the reserve fund allocated to cover the organization’s loss for the reporting year;
• or - in part of the amounts allocated to repay the bonds of the joint-stock company.

Account 82 accounting entry “Reserve capital” corresponds with accounts:

Account 83 “Additional capital”

Account 83 “Additional capital” is intended to summarize information about the organization’s additional capital.

The credit of account 83 “Additional capital” reflects:

• the increase in the value of non-current assets, revealed by the results of their revaluation, - in correspondence with the asset accounts for which the increase in value was determined;
• the amount of the difference between the sale and par value of shares, received in the process of forming the authorized capital of a joint-stock company (during the establishment of the company, with a subsequent increase in the authorized capital) through the sale of shares at a price exceeding the par value - in correspondence with account 75 “Settlements with founders” .

Amounts credited to account 83 “Additional capital” are, as a rule, not written off. Debit entries on it can only take place in the following cases:

• repayment of amounts of decrease in the value of non-current assets revealed as a result of its revaluation - in correspondence with the asset accounts for which the decrease in value was determined;
• directing funds to increase the authorized capital - in correspondence with account 75 “Settlements with founders” or account 80 “Authorized capital”;
• distribution of amounts between the founders of the organization - in correspondence with account 75 “Settlements with founders”, etc.

Analytical accounting for account 83 “Additional capital” is organized in such a way as to ensure the formation of information on sources of education and areas of use of funds.

Account 83 accounting entry “Additional capital” corresponds with accounts:

Account 84 “Retained earnings (uncovered loss)”

Account 84 “Retained earnings (uncovered loss)” is intended to summarize information about the presence and movement of amounts of retained earnings or uncovered losses of the organization.

The amount of net profit of the reporting year is written off with the final turnover of December to the credit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”. The amount of the net loss of the reporting year is written off with the final turnover of December to the debit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”.

Directing part of the profit of the reporting year to pay income to the founders (participants) of the organization based on the results of approval of the annual financial statements is reflected in the debit of account 84 “Retained earnings (uncovered loss)” and the credit of accounts 75 “Settlements with founders” and 70 “Settlements with personnel for wages”. A similar entry is made when paying interim income.

The write-off of a loss for the reporting year from the balance sheet is reflected in the credit of account 84 “Retained earnings (uncovered loss)” in correspondence with the accounts:

• 80 “Authorized capital” - when bringing the amount of the authorized capital to the value of the organization’s net assets;
• 82 “Reserve capital” - when funds from reserve capital are used to pay off losses;
• 75 “Settlements with founders” - when repaying the loss of a simple partnership at the expense of targeted contributions of its participants, etc.

Analytical accounting for account 84 “Retained earnings (uncovered loss)” is organized in such a way as to ensure the generation of information on the areas of use of funds. At the same time, in analytical accounting, funds of retained earnings used as financial support for the production development of the organization and other similar activities for the acquisition (creation) of new property and not yet used can be divided.

84 accounting account entry “Retained earnings (uncovered loss)” corresponds with accounts:

Account 86 “Targeted financing”

Account 86 “Targeted financing” is intended to summarize information on the movement of funds intended for the implementation of targeted activities, funds received from other organizations and individuals, budget funds, etc.

Targeted funds received as sources of financing for certain activities are reflected in the credit of account 86 “Targeted financing” in correspondence with account 76 “Settlements with various debtors and creditors.”

The use of targeted financing is reflected in the debit of account 86 “Targeted financing” in correspondence with accounts: 20 “Main production” or 26 “General expenses” - when directing funds from targeted financing for the maintenance of a non-profit organization; 83 “Additional capital” - when using targeted financing received in the form of investment funds; 98 “Future income” - when a commercial organization sends budget funds to finance expenses, etc.

Analytical accounting for account 86 “Targeted financing” is carried out according to the purpose of the targeted funds and in the context of their sources of receipt.

Account 86 of the accounting entry “Targeted financing” corresponds with accounts:

Section VIII. Financial results

The accounts of this section are intended to summarize information about the organization’s income and expenses, as well as to identify the final financial result of the organization’s activities for reporting period.

1. Revenue
2. Cost of sales
3. Value added tax
4. Excise taxes
5. Profit/loss from sales

Account 90 “Sales”

Account 90 “Sales” is intended to summarize information on income and expenses associated with the organization’s normal activities, as well as to determine the financial result for them. This account reflects, in particular, revenue and costs for:

• finished products and semi-finished products of own production;
• industrial works and services;
• non-industrial works and services;
• purchased products (purchased for completion);
• construction, installation, design and survey, geological exploration, research, etc. work;
• goods;
• services for the transportation of goods and passengers;
• transport-forwarding and loading-unloading operations;
• communication services;
• providing for a fee for temporary use (temporary possession and use) of its assets under a lease agreement (when this is the subject of the organization’s activities);
• provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is the subject of the organization’s activities);
• participation in the authorized capital of other organizations (when this is the subject of the organization’s activities), etc.

When recognized in accounting, the amount of revenue from the sale of goods, products, performance of work, provision of services, etc. is reflected in the credit of account 90 “Sales” and the debit of account 62 “Settlements with buyers and customers.” At the same time, the cost of goods sold, products, works, services, etc. is written off from the credit of accounts 43 “Finished products”, 41 “Goods”, 44 “Sales expenses”, 20 “Main production”, etc. to the debit of account 90 “Sales” .

In organizations engaged in the production of agricultural products, the credit of account 90 “Sales” reflects the proceeds from the sale of products (in correspondence with account 62 “Settlements with buyers and customers”), and the debit shows its planned cost (during the year when actual cost not identified) and the difference between the planned and actual cost of products sold (at the end of the year). The planned cost of products sold, as well as the amount of differences, are debited to account 90 “Sales” (or reversed) in correspondence with the accounts in which these products were recorded.

In organizations engaged in retail trade and keeping records of goods at sales prices, the credit of account 90 “Sales” reflects the sales value of goods sold (in correspondence with the cash and settlement accounts), and the debit - their book value(in correspondence with account 41 “Goods”) with simultaneous reversal of the amounts of discounts (markups) related to goods sold (in correspondence with account 42 “Trade margin”).

Sub-accounts can be opened for account 90 “Sales”:

• 90-1 “Revenue”;
• 90-2 “Cost of sales”;
• 90-3 “Value added tax”;
• 90-4 “Excise duties”;
• 90-9 “Profit / loss from sales.”

Subaccount 90-1 “Revenue” takes into account receipts of assets recognized as revenue.

Subaccount 90-2 “Cost of sales” takes into account the cost of sales, for which revenue is recognized in subaccount 90-1 “Revenue”.

Subaccount 90-3 “Value added tax” takes into account the amount of value added tax due from the buyer (customer).

Subaccount 90-4 “Excise taxes” takes into account the amounts of excise taxes included in the price of products (goods) sold.

Organizations that pay export duties can open a subaccount 90-5 “Export duties” to account 90 “Sales” to record the amounts of export duties.

Subaccount 90-9 “Profit / loss from sales” is intended to identify the financial result (profit or loss) from sales for the reporting month.

Entries in subaccounts 90-1 “Revenue”, 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise taxes” are made cumulatively during the reporting year. By monthly comparison of the total debit turnover in subaccounts 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise taxes” and credit turnover in subaccount 90-1 “Revenue”, the financial result (profit or loss) is determined. from sales for the reporting month. This financial result is written off monthly (with final turnover) from subaccount 90-9 “Profit / loss from sales” to account 99 “Profits and losses”. Thus, synthetic account 90 “Sales” does not have a balance at the reporting date.

At the end of the reporting year, all subaccounts opened to account 90 “Sales” (except for subaccount 90-9 “Profit / loss from sales”) are closed with internal entries to subaccount 90-9 “Profit / loss from sales”.

Analytical accounting for account 90 “Sales” is maintained for each type of goods sold, products, work performed, services provided, etc. In addition, analytical accounting for this account can be maintained by sales regions and other areas necessary for managing the organization.

Account 90 accounting entry “Sales” corresponds with accounts:

1. Other income
2. other expenses
3. Balance of other income and expenses

Account 91 “Other income and expenses”

Account 91 “Other income and expenses” is intended to summarize information on other income and expenses of the reporting period.

In the credit of account 91 “Other income and expenses” during the reporting period the following is reflected:

• receipts associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets - in correspondence with the accounts of settlements or cash;
• receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property - in correspondence with accounts for accounting settlements or cash;
• receipts related to participation in the authorized capitals of other organizations, as well as interest and other income on securities - in correspondence with settlement accounts;
• profit received by the organization under a simple partnership agreement - in correspondence with account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for due dividends and other income”);
• receipts related to the sale and other write-off of fixed assets and other assets other than cash in Russian currency, products, goods - in correspondence with the accounts of settlements or cash;
• receipts from operations with containers - in correspondence with container accounting and settlement accounts;
• interest received (receivable) for the provision of an organization's funds for use, as well as interest for the use by a credit organization of funds located in the organization's account with this credit organization - in correspondence with the accounts of financial investments or funds;
• fines, penalties, penalties for violation of the terms of contracts, received or recognized for receipt - in correspondence with the accounts of settlements or funds;
• receipts related to the gratuitous receipt of assets - in correspondence with the accounting account for deferred income;
• receipts for compensation of losses caused to the organization - in correspondence with settlement accounts;
• profit of previous years identified in the reporting year - in correspondence with the accounts of settlements;
• amounts of accounts payable for which the statute of limitations has expired - in correspondence with accounts payable accounts;
• Other income.

The debit of account 91 “Other income and expenses” during the reporting period reflects:

• expenses associated with the provision for a fee for temporary use (temporary possession and use) of an organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as expenses associated with participation in the authorized capital of other organizations - in correspondence with cost accounts;
• the residual value of assets for which depreciation is calculated and the actual cost of other assets written off by the organization - in correspondence with the accounts of the relevant assets;
• expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash in Russian currency, goods, products - in correspondence with cost accounts;
• expenses for operations with containers - in correspondence with cost accounts;
• interest paid by an organization for providing it with funds (credits, borrowings) for use - in correspondence with the accounts of settlements or funds;
• expenses associated with payment for services provided by credit institutions - in correspondence with settlement accounts;
• fines, penalties, penalties for violation of the terms of agreements, paid or recognized for payment - in correspondence with the accounts of settlements or cash;
• expenses for maintaining production facilities and mothballed facilities - in correspondence with cost accounts;
• compensation for losses caused by the organization - in correspondence with settlement accounts;
• losses of previous years recognized in the reporting year - in correspondence with the accounts of settlements, depreciation, etc.;
• deductions to reserves for the depreciation of investments in securities, for a decrease in the value of material assets, for doubtful debts - in correspondence with the accounts of these reserves;
• amounts of receivables for which the statute of limitations has expired, other debts that are unrealistic for collection - in correspondence with accounts receivable;
• exchange rate differences - in correspondence with accounts for cash, financial investments, settlements, etc.;
• expenses associated with the consideration of cases in courts - in correspondence with accounts of settlements, etc.;
• other expenses.

Sub-accounts can be opened to account 91 “Other income and expenses”:

• 91-1 “Other income”;
• 91-2 “Other expenses”;
• 91-9 “Balance of other income and expenses.”

Subaccount 91-1 “Other income” takes into account receipts of assets recognized as other income.

Subaccount 91-2 “Other expenses” takes into account other expenses.

Subaccount 91-9 “Balance of other income and expenses” is intended to identify the balance of other income and expenses for the reporting month.

Entries in subaccounts 91-1 “Other income” and 91-2 “Other expenses” are made cumulatively during the reporting year. By monthly comparison of debit turnover in subaccount 91-2 “Other expenses” and credit turnover in subaccount 91-1 “Other income”, the balance of other income and expenses for the reporting month is determined. This balance is written off monthly (with final turnover) from subaccount 91-9 “Balance of other income and expenses” to account 99 “Profits and losses”. Thus, synthetic account 91 “Other income and expenses” does not have a balance as of the reporting date.

At the end of the reporting year, all subaccounts opened to account 91 “Other income and expenses” (except for subaccount 91-9 “Balance of other income and expenses”) are closed with internal entries to subaccount 91-9 “Balance of other income and expenses”.

Analytical accounting for account 91 “Other income and expenses” is carried out for each type of other income and expenses. At the same time, the construction of analytical accounting for other income and expenses related to the same financial and business transaction should provide the ability to identify the financial result for each operation.

Account 91 accounting entry “Other income and expenses” corresponds with accounts:

Account 94 “Shortages and losses from damage to valuables”

Account 94 “Shortages and losses from damage to valuables” is intended to summarize information on the amounts of shortages and losses from damage to material and other assets (including money) identified in the process of their procurement, storage and sale, regardless of whether they are subject to inclusion in accounts accounting for production costs (selling costs) or those responsible. In this case, losses of valuables resulting from natural disasters are charged to account 99 “Profits and losses” as losses of the reporting year (uncompensated losses from natural disasters).

On the debit of account 94 “Shortages and losses from damage to valuables” the following are given:

• for missing or completely damaged inventory items - their actual cost;
• for missing or completely damaged fixed assets - their residual value (original cost minus the amount of accrued depreciation);
• for partially damaged material assets - the amount of determined losses, etc.

For shortages and damage to valuables, entries are made in the debit of account 94 “Shortages and losses from damage to valuables” from the credit of the accounts accounting for the said valuables.

When the buyer, upon acceptance of valuables received from suppliers, identifies a shortage or damage, then the buyer attributes the amount of the shortage within the limits stipulated in the contract when posting the valuables to the debit of account 94 “Shortages and losses from damage to valuables” from the credit of account 60 “Settlements with suppliers and contractors", and the amount of losses in excess of the amounts stipulated in the contract, presented to suppliers or a transport organization - to the debit of account 76 "Settlements with various debtors and creditors" (sub-account "Settlements for claims") from the credit of account 60 "Settlements with suppliers and contractors" . If the court refuses to collect losses from suppliers or transport organizations, the amount previously debited to account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”) is written off to account 94 “Shortages and losses from damage to valuables.”

When the court makes a decision to recover from the supplier amounts of shortages and losses of valuables in excess of the amounts stipulated in the contract, in the supplier’s accounting, the amount of the sale previously reflected in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and credit to account 90 “Sales”, is reversed for the amount of shortages and losses collected by the buyer. At the same time, the specified amount is reflected by a regular entry in the debit of accounts 62 “Settlements with buyers and customers” or 51 “Settlement accounts”, 52 “Currency accounts” and the credit of account 76 “Settlements with various debtors and creditors”. When transferring amounts to the buyer, account 76 “Settlements with various debtors and creditors” is debited in correspondence with account 51 “Settlement accounts”. The supplier must also reverse the turnover on the debit of account 90 “Sales” and the credit of account 43 “Finished products”. The amount restored in this way on account 43 “Finished products” is then written off to the debit of account 94 “Shortages and losses from damage to valuables.”

In the credit of account 94 “Shortages and losses from damage to valuables” the write-off is reflected:

• shortages and damage to valuables within the limits stipulated in the contract - to the accounts of material assets (when they are identified during procurement) or within the limits of natural loss rates - production costs and sales costs (when they are identified during storage or sale);
• shortage of valuables in excess of the values ​​(norms) of loss, losses from damage - to the debit of account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”);
• shortages of valuables in excess of the values ​​(norms) of loss and losses from damage to valuables in the absence of specific culprits, as well as shortages of inventory items, the recovery of which was refused by the court due to the unfoundedness of the claims - to account 91 “Other income and expenses”.

In the credit of account 94 “Shortages and losses from damage to valuables” amounts are reflected in the amounts and values ​​accepted for accounting as the debit of the specified account. At the same time, missing or damaged material assets are written off to the production cost (sales expense) accounts at their actual cost.

When recovering from the guilty persons the cost of missing valuables, the difference between the cost of missing valuables credited to account 73 “Settlements with personnel for other operations” and their value reflected on account 94 “Shortages and losses from damage to valuables” is credited to account 98 “ Revenue of the future periods". As the amount due is collected from the guilty person, the specified difference is written off from account 98 “Deferred income” in correspondence with account 91 “Other income and expenses”.

Shortages of valuables identified in the reporting year, but related to previous reporting periods, recognized materially responsible persons or for which there are court decisions on recovery from the guilty persons, are reflected in the debit of account 94 “Shortages and losses from damage to valuables” and the credit of account 98 “Deferred income”. At the same time, account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”) is debited with these amounts and account 94 “Shortages and losses from damage to valuables” is credited. As the debt is repaid, account 91 “Other income and expenses” is credited and account 98 “Deferred income” is debited.

Account 94 of the accounting entry “Shortages and losses from damage to valuables” corresponds with the accounts:

Account 96 “Reserves for future expenses”

Account 96 “Reserves for future expenses” is intended to summarize information on the status and movement of amounts reserved for the purpose of uniform inclusion of expenses in production costs and sales expenses. In particular, this account may reflect the following amounts:

• upcoming payment of vacations (including payments for social insurance and security) to employees of the organization;
• for the payment of annual remuneration for long service;
• production costs for preparatory work due to the seasonal nature of production;
• for repairs of fixed assets;
• upcoming costs for land reclamation and implementation of other environmental measures;
• for warranty repairs and warranty service.

Reservations of certain amounts are reflected in the credit of account 96 “Reserves for future expenses” in correspondence with the accounts for accounting for production costs and sales expenses.

Actual expenses for which a reserve was previously created are debited to account 96 “Reserves for future expenses” in correspondence, in particular, with accounts: 70 “Settlements with personnel for wages” - for the amount of wages to employees during vacation and annual remuneration for length of service; 23 “Auxiliary production” - for the cost of repairs of fixed assets carried out by a division of the organization, etc.

The correctness of the formation and use of amounts for a particular reserve is periodically (and necessarily at the end of the year) checked according to estimates, calculations, etc. and adjusted if necessary.

Analytical accounting for account 96 “Reserves for future expenses” is carried out according to separate reserves.

Account 96 of the accounting entry “Reserves for future expenses” corresponds with accounts:

Account 97 “Deferred expenses”

Account 97 “Future expenses” is intended to summarize information about expenses incurred in a given reporting period, but relating to future reporting periods. In particular, this account may reflect expenses associated with mining and preparatory work; preparatory work for production due to its seasonal nature; development of new production facilities, installations and units; land reclamation and implementation of other environmental measures; repairs of fixed assets carried out unevenly throughout the year (when the organization does not create an appropriate reserve or fund), etc.

Expenses recorded in account 97 “Future expenses” are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses”, etc.

Analytical accounting for account 97 “Deferred expenses” is carried out by type of expense.

Account 97 accounting entry “Deferred expenses” corresponds with accounts:

1. Income received for deferred periods
2. Free receipts
3. Upcoming debt receipts for shortfalls identified in previous years
4. The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables

Account 98 “Deferred income”

Account 98 “Deferred income” is intended to summarize information on income received (accrued) in the reporting period, but relating to future reporting periods, as well as upcoming receipts of debt for shortfalls identified in the reporting period for previous years, and the differences between the amount subject to recovery from the guilty parties, and the value of the valuables accepted for accounting when shortages and damage are identified.

Sub-accounts can be opened to account 98 “Deferred income”:

• 98-1 “Income received for future periods”,
• 98-2 “Gratuitous receipts”,
• 98-3 “Upcoming debt receipts for shortfalls identified in previous years”,
• 98-4 “The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables”, etc.

Subaccount 98-1 “Income received for future periods” takes into account the movement of income received in the reporting period, but relating to future reporting periods: rent or apartment payments, utility bills, revenue for freight transportation, for passenger transportation on a monthly basis and quarterly tickets, subscription fees for the use of communication facilities, etc.

On the credit side of account 98 “Deferred income”, in correspondence with the accounts for cash or settlements with debtors and creditors, the amounts of income related to future reporting periods are reflected, and on the debit side - the amounts of income transferred to the corresponding accounts upon the onset of the reporting period to which these incomes are included.

Analytical accounting for subaccount 98-1 “Income received for future periods” is carried out for each type of income.

Subaccount 98-2 “Gratuitous receipts” takes into account the value of assets received by the organization free of charge.

The credit of account 98 “Future income” in correspondence with accounts 08 “Investments in non-current assets” and others reflects the market value of assets received free of charge, and in correspondence with account 86 “Targeted financing” - the amount of budget funds allocated by a commercial organization for financing expenses. Amounts recorded on account 98 “Deferred income” are written off from this account to the credit of account 91 “Other income and expenses”:

• for fixed assets received free of charge - as depreciation is calculated;
• for other material assets received free of charge - as production costs (sales costs) are written off to accounts.

Analytical accounting for subaccount 98-2 “Gratuitous receipts” is carried out for each gratuitous receipt of valuables.

Subaccount 98-3 “Forthcoming debt receipts for shortfalls identified in previous years” takes into account the movement of upcoming debt receipts for shortfalls identified in the reporting period for previous years.

The credit of account 98 “Deferred income” in correspondence with account 94 “Shortages and losses from damage to valuables” reflects the amounts of shortages of valuables identified in previous reporting periods (before the reporting year), found guilty by persons, or the amounts awarded for collection on them court. At the same time, account 94 “Shortages and losses from damage to valuables” is credited with these amounts in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Settlements for compensation of material damage”).

As the debt for shortfalls is repaid, account 73 “Settlements with personnel for other operations” is credited in correspondence with the cash accounts while simultaneously reflecting the received amounts on the credit of account 91 “Other income and expenses” (profits of previous years identified in the reporting year) and debit account 98 “Deferred income”.

Subaccount 98-4 “The difference between the amount to be recovered from the guilty persons and the cost for shortages of valuables” takes into account the difference between the amount recovered from the guilty persons for missing material and other valuables and the value listed in the organization’s accounting records.

In the credit of account 98 “Deferred income” in correspondence with account 73 “Settlements with personnel for other operations” (sub-account “Calculations for compensation for material damage”) the difference between the amount to be recovered from the guilty parties and the cost of shortages of valuables is reflected. As the debt accepted for accounting under account 73 “Settlements with personnel for other operations” is repaid, the corresponding amounts of the difference are written off from account 98 “Deferred income” to the credit of account 91 “Other income and expenses”.

Account 98 accounting entry “Deferred income” corresponds with accounts:

Account 99 “Profits and losses”

Account 99 “Profits and losses” is intended to summarize information on the formation of the final financial result of the organization’s activities in the reporting year.

The final financial result (net profit or net loss) is made up of the financial result from ordinary activities, as well as other income and expenses. The debit of account 99 “Profits and Losses” reflects losses (losses, expenses), and the credit reflects the profits (income) of the organization. A comparison of debit and credit turnover for the reporting period shows the final financial result of the reporting period.

Account 99 “Profits and losses” during the reporting year reflects:

• profit or loss from ordinary activities - in correspondence with account 90 “Sales”;
• the balance of other income and expenses for the reporting month - in correspondence with account 91 “Other income and expenses”;
• the amount of accrued contingent income tax expense, permanent liabilities and payments for recalculation of this tax from actual profit, as well as the amount of tax penalties due - in correspondence with account 68 “Calculations for taxes and fees”.

At the end of the reporting year, when preparing annual financial statements, account 99 “Profits and losses” is closed. In this case, by the final entry in December, the amount of net profit (loss) of the reporting year is written off from account 99 “Profits and losses” to the credit (debit) of account 84 “Retained earnings (uncovered loss)”.

The construction of analytical accounting for account 99 “Profits and losses” should ensure the generation of data necessary for drawing up a profit and loss statement. This is what the chart of accounts 94n recommends.

Account 99 of the accounting entry “Profit and Loss” corresponds with accounts:

Off-balance sheet accounts

Off-balance sheet accounts in the new chart of accounts for 2014-2015 are intended to summarize information on the availability and movement of assets temporarily in use or at the disposal of the organization (leased fixed assets, material assets in safekeeping, in processing, etc.), contingent rights and obligations, as well as to control individual business transactions. Accounting for these objects is carried out using a simple system.

Account 001 “Leased fixed assets”

Account 001 “Leased fixed assets” is intended to summarize information on the availability and movement of fixed assets leased by the organization.

Leased fixed assets are accounted for in account 001 “Leased fixed assets” in the valuation specified in the rental agreements.

Analytical accounting for account 001 “Leased fixed assets” is carried out by lessor, for each object of leased fixed assets (according to the lessor’s inventory numbers). Leased fixed assets located outside Russian Federation, are accounted for separately on account 001 “Leased fixed assets”.

Account 002 “Inventory assets accepted for safekeeping”

Account 002 “Inventory assets accepted for safekeeping” is intended to summarize information on the availability and movement of inventory assets accepted for safekeeping.

Buying organizations record on account 002 “Inventory assets accepted for safekeeping” values ​​accepted for storage in the following cases:

• receiving inventory items from suppliers for which the organization legally refused to accept invoices of payment requests and pay them;
• receiving from suppliers unpaid inventory items that are prohibited from being spent under the terms of the contract until they are paid for;
• acceptance of inventory items for safekeeping for other reasons.

Supplier organizations record in account 002 “Inventory assets accepted for safekeeping” goods and materials paid for by buyers that are left in safe custody, issued with safekeeping receipts, but not taken out for reasons beyond the control of the organizations. Inventory assets are recorded on account 002 “Inventory assets accepted for safekeeping” at the prices specified in the acceptance certificates or in the payment request accounts.

Analytical accounting for account 002 “Inventory assets accepted for safekeeping” is carried out by owner organizations, by type, grade and storage location.

Account 003 “Materials accepted for processing”

Account 003 “Materials accepted for processing” is intended to summarize information on the availability and movement of raw materials and customer materials accepted for processing (raw materials supplied by customers), not paid for by the manufacturer. Accounting for the costs of processing or refining raw materials and materials is carried out on production cost accounts, reflecting the associated costs (with the exception of the cost of raw materials and materials of the customer). The customer's raw materials accepted for processing are accounted for in account 003 “Materials accepted for processing” at the prices stipulated in the contracts.

Analytical accounting for account 003 “Materials accepted for processing” is carried out by customers, types, grades of raw materials and materials and their locations.

Account 004 “Goods accepted for commission”

Account 004 “Goods accepted on commission” is intended to summarize information about the availability and movement of goods accepted on commission in accordance with the contract. This account is used by commission agencies.

Goods accepted for commission are accounted for in account 004 “Goods accepted for commission” at the prices stipulated in the acceptance certificates. Analytical accounting for account 004 “Goods accepted for commission” is carried out by type of goods and organizations (persons) - consignors.

Account 005 “Equipment accepted for installation”

Account 005 “Equipment accepted for installation” is intended to summarize information about the availability and movement of all types of equipment received by the organization from the customer for installation. This account is used by contractor organizations.

The equipment is accounted for on account 005 “Equipment accepted for installation” at the prices specified by the customer in the accompanying documents.

Analytical accounting for account 005 “Equipment accepted for installation” is carried out for individual objects or units.

Account 006 “Strict reporting forms”

Account 006 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms stored and issued for reporting - receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. .

Strict reporting forms are accounted for in account 006 “Strict reporting forms” in the conditional valuation.

Analytical accounting for account 006 “Strict reporting forms” is maintained for each type of strict reporting forms and their storage locations.

Account 007 “Debt of insolvent debtors written off at a loss”

Account 007 “Debt of insolvent debtors written off at a loss” is intended to summarize information on the status of receivables written off at a loss due to the insolvency of debtors. This debt must be kept on the balance sheet for five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors.

For amounts received in order to collect debts previously written off at a loss, accounts 50 “Cash”, 51 “Cash accounts” or 52 “Currency accounts” are debited in correspondence with account 91 “Other income and expenses”. At the same time, off-balance sheet account 007 “Debt of insolvent debtors written off at a loss” is credited for the indicated amounts.

Analytical accounting for account 007 “Debt of insolvent debtors written off at a loss” is maintained for each debtor whose debt is written off at a loss, and for each debt written off at a loss.

Account 008 “Securities for obligations and payments received”

Account 008 “Securities for obligations and payments received” is intended to summarize information on the availability and movement of guarantees received to secure the fulfillment of obligations and payments, as well as security received for goods transferred to other organizations (individuals).

If the guarantee does not specify the amount, then for accounting purposes it is determined based on the terms of the contract.

The amounts of collateral recorded in account 008 “Collateral for obligations and payments received” are written off as the debt is repaid.

Analytical accounting for account 008 “Securities for obligations and payments received” is maintained for each security received.

Account 009 “Securities for obligations and payments issued”

Account 009 “Securities for obligations and payments issued” is intended to summarize information on the availability and movement of guarantees issued to secure the fulfillment of obligations and payments. If the guarantee does not specify the amount, then for accounting purposes it is determined based on the terms of the contract.

The amounts of collateral recorded in account 009 “Collateral for obligations and payments issued” are written off as the debt is repaid.

Analytical accounting for account 009 “Securities for obligations and payments issued” is maintained for each security issued.

Account 010 “Depreciation of fixed assets”

Account 010 “Depreciation of fixed assets” is intended to summarize information on the movement of depreciation amounts for housing facilities, external improvement facilities and other similar objects (forestry, road management, specialized shipping facilities, etc.), as well as for non-profit organizations for fixed assets. Depreciation on these objects is calculated at the end of the year according to established depreciation rates.

When disposing of individual objects (including sale, gratuitous transfer, etc.), the amount of depreciation on them is written off from account 010 “Depreciation of fixed assets.”

Analytical accounting for account 010 “Depreciation of fixed assets” is carried out for each object.

Account 011 “Fixed assets leased out”

Account 011 “Fixed assets leased” is intended to summarize information on the availability and movement of fixed assets leased out, if, under the terms of the lease agreement, the property must be accounted for on the balance sheet of the tenant (tenant).

Fixed assets leased are recorded on account 011 “Fixed assets leased” in the valuation specified in the lease agreements.

Analytical accounting for account 011 “Fixed assets leased” is carried out by tenant, for each object of fixed assets leased. Fixed assets leased out outside the Russian Federation are accounted for separately on account 011 “Fixed assets leased out.”

The current accounting procedure in different organizations is regulated by more than one state act. To understand how to apply these requirements, it is worth learning the features of the plan for accounts in the accounting work of different enterprises.

Chart of accounts 2016, what is it and what does it include?

Since in 2000 the Ministry of Finance of the Russian Federation established the basic algorithm by which amounts must be calculated, the topic “” is relevant today.

Everyone needs to pay attention to the full text of this order, all sections and their contents. The list of tables and provisions includes a unified procedure for writing reports. It is also the structure that every institution makes. Each table here will contain a code or indicator that accounting requires. The use of a standard form with explanations is intended for use in Word or another program.

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Chart of accounts for budget accounting for 2018was slightly changed. In this article we will talk about the current standards for the use of the chart of accounts (COA) by budget structures.

Legal regulation of accounting in budgetary organizations

The Unified Chart of Accounts (hereinafter - PS) and instructions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, regulate accounting in state and municipal institutions, which, according to paragraph 2 of Art. 9.1 of the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ are divided into:

• to autonomous;
• budgetary;
• state-owned.

Each of them has its own private PS:

• for autonomous organizations it was approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n;
• budgetary - by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n;
• government - by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n.

The phrase “budget accounting” can be used in relation to certain government organizations that are listed in Order No. 162n, for example, government agencies, government agencies, and extra-budgetary funds. The remaining government agencies maintain accounting records in accordance with the relevant PS (orders No. 174n and 183n), so in this article we operate with the requirements of the Unified PS (order No. 157n) and PS of budget accounting (order No. 162n).

Chart of accounts for budget accounting - 2018

State (municipal) institutions form a working PS based on those developed by the legislator. It includes only those accounts that are used by the organization. It is also permitted to apply additional analytics for purposes such as management accounting or strengthening control over any asset.

The PS consists of 5 sections:

1. Non-financial assets.
2. Financial assets.
3. Obligations.
4. Financial results.
5. Authorization of expenses.

Non-financial assets include:

• fixed assets;
• intangible assets;
• non-produced assets;
• materials, goods, finished products;
• depreciation;
• markup;
• investments in non-financial assets;
• non-financial assets in transit;
• non-financial assets of treasury property;
• expenses.

A special group consists of non-produced assets, including land and subsoil resources, which can be reflected at historical cost only from the moment of their participation in economic turnover. Another difference from accounting in commercial organizations is the presence of an account for investments in non-financial assets. It is intended to reflect the actual cost of non-financial assets upon manufacture or acquisition, including inventories.

Financial assets include:

• cash in various storage locations;
• financial investments in the form of various securities and participation in other organizations;
• accounts receivable from various contractors, employees, tax authorities, etc.;
• investments in financial assets.

Section 3 “Liabilities” contains the usual types of accounts payable, including payments for taxes and contributions, settlements between participants in the budget system, etc.

Section 4 contains accounts for recording income, expenses, and financial results. In general, the composition of assets and liabilities is similar to similar items in commercial organizations, but there are also differences both in the composition of accounts and in their accounting.

Details can be found in the instructions for the Unified PS, the list of transactions can be found in the budget accounting PS.

Read more about one of the sections of the chart of accounts in the article “Non-financial assets in budget accounting are...” .

Section 5 "Authorization of expenses" contains a set of accounts to reflect the receipt and use of:

• budget allocations;
• limits of obligations provided by budget managers;
• planned income and expenses.

That is, when receiving a notification from higher authorities for the current year about limits on the purchase of, for example, materials, the institution reflects this on its accounting accounts. The use of these limits is also reflected. Postings to the accounts of the “Authorization of expenses” section are contained in paragraphs. 131-151 PS of budget accounting. Postings for authorization of expenses are recorded between the accounts of this section.

Section 6 reflects the procedure for accounting for operations for the centralized supply of material assets.

In addition, the PS of budget accounting provides for an off-balance sheet account 31. They are used in the same way as in the accounting of commercial organizations, that is, inflows are reflected only as a debit, and outflows only as a credit, without correspondence. The balance sheet takes into account the objects of the institution that are not in operational management, objects that, according to instructions, should not be on the balance sheet, as well as other assets and liabilities listed in the instructions. In addition, the organization can independently introduce additional off-balance sheet accounts for security control and management accounting.

Composition and structure of the budget accounting account

The budget classification was developed by the legislator so that it was possible to compare data from different budgets that are part of the country's budget system. It is the basis of budget accounting and the basis for the development of budget accounting accounts. The PS of budget accounting provides the structure of accounts.

The account number consists of 26 digits. Below is a diagram deciphering its composition. A detailed explanation of the categories can also be found in clause 21 of the instructions to the Unified PS, as well as the table of PS of budget accounting and clause 2 of the instructions to it (order No. 162n).

Table 1

Let's consider an example: KRB account (budget expense code) 1 102 3 0 320 “Increase in the value of intangible assets - other movable property of the institution.”

Let us dwell in more detail on the compilation of categories 1-17. For this purpose, budget classification codes are used. The instructions for the budget accounting PS contain a separate Appendix 2, which for each account describes which analytical accounting code according to the budget classification must be indicated: code of budget expenditures (KRB), code of budget revenues (KDB), code of sources of financing the budget deficit (CIF) or 0. Moreover, for institutions the 4-20th KBK categories are taken, and for financial authorities - 1-17th.

KBK consists of 20 categories. As we have already noted, the 4-20th categories of the KBK are transferred to the place of the 1-17th categories of the budget accounting account of institutions. In the Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, you can find the structure of codes for systematizing income (Chapter II, Table 1), expenses (Chapter III, Table 2) and sources (Chapter . IV, table 5). For clarity, Table 2 shows the composition of the budget expenditure code.

table 2

For financial authorities, BCCs are reflected differently in the invoice. The 1-17th digits of the KBK fall into the 1-17th digits of the count, and the 18-20th digits of the KBK are placed in place of the 24-26th digits of the count. The total number of digits in the BCC remained unchanged (20), since 3 digits were added to the codes: subtype of income in the income classification, target item in the expenditure classification, and type of deficit financing sources.

Changes relevant in 2018

The following changes were made to the Unified PS by order of the Ministry of Finance of Russia dated September 27, 2017 No. 148n. Two accounts have been excluded: 204 51 “Assets in management companies” and 215 51 “Investments in management companies”. Three accounts had their names changed.

The changes came into force on October 29, 2017.

By Order of the Ministry of Finance of Russia dated October 31, 2017 No. 172n, the chart of accounts and instructions for budget accounting No. 162n were updated. In order No. 172n, which came into force on December 8, 2017:

• the procedure for recording accounting records of the internal movement of fixed assets when transferring property for rent, free use, trust management, and storage is given;
• the procedure for reflecting changes in financial investments in the authorized capital during the transformation of a state unitary enterprise (MUP) is given in the accounting accounts;
• it is indicated what values ​​should be given in categories 15-17 and 24-26 for accounts 0 401 20 000 and 0 401 60 000 in a situation where the source of debt, BCC and the amount of liabilities are unknown;
• additional transactions to be reflected on account 0 502 07 000 “Accepted liabilities” are shown; now this account also reflects the amount of budgetary obligations assumed when purchasing from a single supplier (contractor, performer);
• changes recently made to instruction No. 157n have been taken into account

Results

State and municipal institutions draw up a working PS on the basis of those already approved by law. In 2018, it is necessary to make appropriate changes to the working PS and account coding, as well as transfer balances at the beginning of the year to the changed accounts.