"Cash" - it was necessary to find a set of exchange. Emissions - a release in the appeal of an additional amount of monetary signs. Evolutionary. Myth 1: "Most of the money - cash" Myth 2: "Money is provided with gold." Paper money 910 g. - In China, a massive issue of money from paper has begun. Banknotes and coins. Uncomfortable.

"Cash functions" - money market. The essence of money is manifested through: in economic theory, such exchange costs of assets are called "transactional costs". The measure of value. When issuing money in appeal: the set of such values \u200b\u200bis called "assets". Cash capital. Electronic money.

"Cash tools" - financial system. Banking and financial system of the Russian Federation. Name what means of the enterprise belong to their own, and what to borrowed. Analysis of the financial condition of the enterprise. The main directions of the cost of financial resources of the enterprise. Give a characteristic of the financial and banking system of the Russian Federation. Finance of enterprises, institutions, organizations; insurance; Public Finance.

"Account Plan" - examples of screen forms. Main performance indicators. " Section "Accounting Core". Catalog of banking applications. Application. Account plans. Open accounting options in several account plans. Home Accounting book. By rating "Interfax" on assets "Banks of Russia. Description. Main functions. Tool for creating analytical models.

"Cash accounting" - on credit account 51 "Settlements" reflects the write-off of funds from the settlement accounts of the organization. Payment request is a settlement document containing a creditor's requirement (Recipient of funds) on the main contract for the debtor (payer) on the payment of a certain amount of money through the bank. Account 75 "Calculations with founders" 11.

Accounting.

Account 20 "Production reserves" is prideless to summarize information on the presence and movement of accessories of finished products, goods, supplements of raw materials and materials (in the complete chisce of raw materials and matricians, which are in the path and in the searcharge), structural materials, spare parts, agricultural materials , fuel, containers and carbillars, main production waste.

Additionally:

Account 20. The following sub-scores are:

201 "raw materials and materials";

202 "Fixed semi-finished products and a priesthood";

203 "Fuel";

204 "Tara and Tarna materials";

205 "Strocked materials";

206 "Materials, Pelfons in Perevelop";

207 "Spare Parts";

208 "Materials of fulfilling assignment";

209 "Other Materials".

At Subschee 201, the Raw materials and Materials, the presence and movement of raw materials and major mats are consistent, which are consistent with producing products or are the necessary components with EE manufacturing (developers of the accounting of structural materials and structures in the subaccount 205 "Construction materials"). On this sub-account, the main materials are taken into account, are used by contracting jurisdictions in the accomplishment of construction and installation, remediation. Auxiliary mats, are used in the manufacture of products or for economic needs, targeted goals and assistance in the production process, tight reflected on sub-SCHEs 201. Enterprises, which produce agricultural products for focus, tight reflect EE cost on this sub-SCHE.

On subaccount 202 "Purchased semi-finished products and complies" are reflected in the presence and movement of purchased semi-finished products, prepared by complisectors (including in contracting construction organizations, structural structures and isradias - derevened, reinforced concrete, metallic, other), acquired for the recruitment of products, which are complementary TWUD for their processing or assembly. Beginning, acquired for the completion of finished products, the cost of which NE is included in the presence of products of this enterprise, reflect on account 28 "goods".

See also collections:
, .

Scientific and educational and design organizations take into account their necessary components to conduct scientific (experimental) works on the development of scientific and studies or design sedentials of the Equipment and instruments, devices and other devices on subaccount 202. Equipment and appliances are appointed NA ETO SCHEETE NE account , A reflects NA accounts 10 "Fixed Tools", 11 "Problematical Material Assets" or Na account 22 "low-value and helpful items" by types of primes.

On subaccount 203 "Fuel" (NEFPRODUCTS, solid fuel, lubricating mats) are taken into account by the presence and movement of fuel, which is acquired or produced for the trial needs of the production, operation of transportary services, and so much for the production of EEERGIA and the departments of buildings. Health tightly takes into account the paid coupons for NEFProducts and gas.

If there are currently types of fuel are used simultaneously both as matsies, and as fuel, they can take into account the NA subcchet 201 "Raw materials" and NA subaccount 203 "Fuel" - on the basis of the present of use at this pride.

If at pridery for trial and operational needs, the production of eurgy and waste of buildings is created by gas reserves (in gas-workers), then their studies are in subaccount 203.

At the subaccount 204 "Tara and Tarne Materials" reflects the presence and movement of all types of containers, the front containers are used, are used as a business inventory, and tight materials and dots, which are used for the manufacture of containers and repairs (died for assembling boxes, barn riveting, etc. ).

Materials are used for additional equipment of wagons, boards, vessels with the development of the safety of shipping products, NE refer to TARE and are recorded on subaccount 201 "Raw materials and materials".

NA sub-account 205 "Building Materials" Prize-developers reflect the engineering of structural materials, structures and dates, equipment and complising products related to installation, and other matheryal value, but for the construction and construction work, manufacturing structures and structures.

At the sub-day 205 "Building Materials" of NE Given Equipment, NE Required Mounting: Transportation, Free Machines, Building Mechanisms, Technology Machines, Production Tools, Measuring and Four Instruments, Production Inntrontar and DP. The costs of acquisition of such equipment, NE requiring installation, are reflected in its accounting on the account 15 "Capital Investments" on the measure of their entry to the warehouse or the other of the storage, operation.

Equipment and building materials, the contractor for the installation and implementation of structural works, are written off from the sub-score of 205 NA account 15 "Capital investments" in detail of their installation and use [Bonus:].

On subseckete 206 "Materials, which have been in translating" are taken into account by mats, which are in terms of purpose and which in the future includes costs received from them. The costs of treating materials, paying for third-party organizations, are reflected by the use of accounts that are taken into account of products received from the case. Analytical accounting of materials that have been processed in recycling are carried out in a value providing information about enterprises-forvelopments and controls for recycling and compliant operations. The procedure of materials in the appearance reflects only on the sub-scores of the account 20.

According to the dwell of the subaccount, the balance and acceptance is reflected, on the loan - spending, sales and other relevant spare parts.

Automotive tires, which are on cereals and put in the car, which are taken into account in the center of the car and are included in the Ego Invention value, are taken into account in the composition of the main states [Bonus:].

Analytical accounting of spare parts is located in places of storage and homogeneous groups (mehanic group, electricultic group, etc.). Analytical accounting of machines, equipment, engineers, nodes and units of the Common Fund are in groups: suitable for operation (new and restored); detached recovery (in the fair); Located in Remmon.

At subaccount 208, "Materials of agricultural purposes" are taken into account by minerial fertilizations, kerigairms to combat lpaders and diseases of graduate cultures, biopreparations, medicines, chemicals, are used to combat greyery animals. Health tightly reflects seedlings, feud and feed (purchased and related cultivation), are used to land, posting and fattening animals are extremely in household.

On the Supplies 209 "Other Materials" take into account the forms of strict metering (PO value of acquirements), production waste (hardware, hoops, chips, etc.), the native marriage [see], material values \u200b\u200breceived from the elimination of fixed assets that NE can To be used as matsies, fuel or spare parts on this pride (Matallol, scrap), wear tires and DP.

Account 20. "Production reserves" kpespideo

by dwell with Caldite accounts: 20 "Production reserves" "Production" "Marriage in Promotion" "Ready" "Products of adventure production" "Products" "COLLECTION WITH DIFFERENT DEBTERS" "Faiga Capital" "Additional capital" "Nopechnaya capital" "CEELLOW FINANCING AND TARGET TARGETS" [Read the

Cash issues are issued for labor payments, for transport and utilities, for paying materials for economic needs, for the purchase of fixed assets and fuel and lubricants, for travel expenses.

Accounting for accountable amounts is conducted on individual accounts, depending on the purpose, which is issued an advance, which allows you to control the target cash spending.

The account 0 201 00,000 "Cash tools" is intended for accounting by the budget institution of cash flow in bank accounts, at the checkout, as well as to account for monetary documents and funds in foreign currency.

For accounting for cash flow operations, the following budget accounting accounts plan are used:

0 201 01,000 "Cash tools in bank accounts";

0 201 02,000 "Cash tools in a temporary order";

0 201 03,000 "Cash institutions in the way";

0 201 04,000 "Cassa";

0 201 05,000 "Monetary documents";

0 201 06,000 "Letters of credit";

0 201 07 000 Cash funds in foreign currency.

Accounting for cash accounts

On account 1 201 01,000 "Cash tools in bank accounts" takes into account operations on the movement of funds of the institution in the event of accounts on accounts open in credit institutions (not through the authorities carrying out cash maintenance of the budget execution), and reflects operations with funds, obtained from the income-generating activity.

Accounts 2 201 01 000, 3 201 01 000 "Cash tools in bank accounts" are used by budgetary institutions to account for funds received from extrabudgetary sources, regardless of where they are (on the bank account of the institution or on the personal accounting account from the entrepreneurial and other income-generating activities in the federal treasury bodies).

Accounting for the movement of funds in bank accounts is carried out in the journal of transactions with non-cash funds on the basis of documents attached to bank statements.

Cash flow operations are issued by accounting records:

The receipt of funds for the restoration of expenses into repayment of receivables is affected as follows:

Operations on the disposal of funds from the account are issued by the following accounting records:

Transferring funds to pay for suppliers for the material values \u200b\u200bsupplied, services rendered:

Example

On the balance sheet of the clinical hospital there is a debt for laundry in the amount of 4200 rubles. This shortage reimburses the guilty person, the flow of funds in the reimbursement of the shortage is reflected by the wiring:

All receipts (disposal) of cash bank accounts reflected in the budget institution in the budget balance on the debit (loan) of accounts 0 201 01 000, simultaneously reflected in off-balance accounts:

- 17 cash receipts on bank accounts of institutions;

- 18 retirement of funds from bank accounts of institutions.

These off-balance accounts are designed to take into account receipts (disposal) of funds for bank accounts of budgetary institutions in the context of the CBC.

Analytical accounting for off-balance accounts 17 and 18 is carried out in a multi-profile card.

Accounting for money in time disposal

The account 0 201 02,000 "Cash tools at a time order" is applied by institutions to account for funds received by him during a temporary order and returned to the owner or transfer to the appointment upon the occurrence of certain conditions. These funds include:

- the means seized during the inquiry, preliminary investigation and are not real evidence, when applying arrest on the property of the accused (suspect), which may be recovered in order to reimburse the material damage or execution of the sentence in part of the confiscation of property;

- Means obtained for responsible storage.

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 receipt is issued by an accounting record:

Debit 0 201 02 510 "Receipt of funds in a temporary order of the institution" - Credit 0 304 01 730 "Increasing payables for the means obtained during a temporary order."

Returning funds to their owner (transfer to the prescription in the prescribed manner) is issued as follows:

Debit 0 304 01 830 "Reducing payables for the means obtained during a temporary order" - Credit 0 201 02,610 "Departure of funds to the institution received during a temporary order."

Cash accounting in the way

Cash towards the way is the funds that are listed in a budget institution, but will be obtained by it only next month, as well as funds translated from one bank account to another account. Accounting for cash flow operations on account 00 201 03,000 "Cash tools on the road" is conducted in the journal of operations with cashless money.

Fundamental operations are issued by the following accounting records:

Operations on the disposal of funds are issued by the following accounting records:

Cashbox

The account 0 201 04,000 "Cashier" is designed to take into account the movement of cash in the currency of the Russian Federation and in foreign currency at the ticket office of the budgetary institution. Order of the Ministry of Finance of Russia from 09/03/2008 No. 89n approved the rules for the provisions of the recipients of budget system budgets of the Russian Federation (hereinafter referred to as the rules of providing cash), entered into force from January 1, 2009

According to the rules of cash, the recipient of funds should receive checkbooks, which in the required quantity are issued free of charge by the Federal Treasury body to the recipient of the budget funds on the basis of the claims submitted to them on receiving cash checkbooks in the form in accordance with Appendix No. 2 to the Cash Rules (form 0531712).

Check books with the roots used cash checks and the remaining unused monetary checks for the subsequent return to the Bank's establishment of the Bank, the recipient of the budget is obliged to return the federal treasury authority. The refund is carried out at the request of the recipient of the funds decorated in a simple written form, which indicates the numbers to return unused cash checks, in the case of:

- closure of facial accounts of the budget recipient;

- Changes in the checkbook name of the recipient of the budget funds;

- closure or change of the number of relevant account No. 40116, the open body of the Federal Treasury in the Bank's institution.

To receive cash, the recipient of the budget is submitted to the authority of the Federal Treasury at the location of the application for cash receipt (form 0531802, approved by the Order of the Federal Treasury of 10.10.2008 No. 8N "On the procedure for cash services for the execution of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the bodies of the Federal Treasury of the individual functions of the financial bodies of the constituent entities of the Russian Federation and municipalities on the execution of relevant budgets "; further - the order of the Federal Treasury No. 8H). The application must be submitted to the federal treasury body no later than the day preceding the day of receiving cash.

The application is issued by the recipient of the budget to each type of funds, at the expense of which cash must be issued:

- Budget funds, funds from afflating activities;

- means of additional budget financing;

- Means for the implementation of operational-search activities, funds entering the temporary disposal of budget recipients.

To receive cash at the expense of the funds received during a temporary order, in the application of the application by the recipient of the budget funds, the budget classifications of the Russian Federation are not indicated.

Simultaneously with the application, the recipient of the budget funds is a monetary check, decorated separately for each application.

The application is represented by the recipient of the budget funds in electronic form or on paper carrier.

If the application is repulse of the budget funds on paper, then in agreement with the head of the federal treasury body (authorized by him), it can be presented on facsimile communication on the eve of the alleged day of receiving cash, followed by simultaneous presentation by the recipient of the budget to the day of cash of the application On paper and money check.

The federal treasury body checks the correctness of the formation of the submitted application: the presence of details and indicators provided for in filling the budget recipient, as well as their compliance with each other and other information available in the federal treasury body.

When receiving an application on paper, checks:

- compliance of the form of the application submitted form approved in the prescribed manner (form 0531802);

- the presence in the application of signatures of the head or other person specified in the signature sample card (form 0531753) with the right of the first signature, and the chief accountant or other person specified in the budget presented by the recipient authorized by the subdivision of the samples of signatures with the right of the second signature, as well as Compliance with signatures of samples available in the sample card of signatures provided by the recipient of the budget funds in the prescribed manner and in the prescribed form.

If the form (registration) of the application does not meet the established requirements or signatures on it will be recognized as not to the relevant samples submitted in the prescribed manner by the recipient of the budget funds, the federal treasury body registers the submitted application in the registration journal of non-complete documents (form 0531804, approved by the Order of the Federal Treasury No. 8N) in the prescribed manner and no later than the working day following the day of its presentation by the recipient of the budget funds:

- Returns the recipient of the budget funds an application presented on paper with a protocol application (form 0531805 approved by order of the Federal Treasury No. 8N) in the prescribed manner, which indicates the reason for the return;

- Direct the protocol in electronic form, which indicates the reason for the return, provided that the application has appeared in electronic form.

The money receipt is filled with the recipient of funds in accordance with the requirements established by the Regulations on the features of the settlement and cash maintenance of the territorial bodies of the Federal Treasury (approved the Central Bank of the Russian Federation No. 298-P, the Ministry of Finance of Russia No. 173N 13.12.2006).

The federal treasury body verifies the correctness of the registration of a cash check budget presented by the recipient for compliance.

- the sums specified by the numbers and in words;

- data of passport or other document certifying the identity of the representative of the recipient of the budget funds authorized to receive cash, the data specified in the monetary check and in the application;

- Series, Rooms and Dates of the Monetary Check and the amount to be obtained specified in the presented monetary check and in the application.

In cash rules, the following sections are also contained:

- provision of cash of authorized divisions;

- contribution by the recipient of cash budget funds and accounting by their federal treasury authority;

- Features of providing cash benefits of the budget funds of the constituent entity of the Russian Federation in the context of opening the financial body of the Property Budget account;

- Instructions to fill the forms of documents submitted in applications to order.

However, the order of the Federal Treasury No. 8H should not be viewed as a new version of the order of the Federal Treasury of 03.22.2005 No. 1N "On approval of the procedure for cash services to the execution of budgets of the constituent entities of the Russian Federation and local budgets by the territorial bodies of the Federal Treasury" (hereinafter - the order of the Federal Treasury No. 1), who concerned the service of the budgets of the constituent entities of the Russian Federation. In the order of the Federal Treasury No. 8n, it is about servicing the budgets of all levels - federal, subjects of the Russian Federation, municipalities.

Order of the Federal Treasury No. 8H introduced a new document - an application for a cash flow. For the implementation of cash payments, recipients of federal budget funds and administrators of sources of funding for the federal budget deficit submit to the Federal Treasury this application with an application (if necessary) documents confirming the emergence of monetary obligations, in accordance with the Ministry of Finance of Russia, the procedure for authorizing payment of monetary obligations of recipients of federal budget benefits and administrators of sources of financing the deficit of the federal budget.

Order of the Federal Treasury No. 8H introduced a new concept - non-bank operation. Operation that is carried out within a single bank account is non-bank. The basis of it is the representation of the recipient of budget funds of the relevant budget of the application for cash flow.

There are three options for non-bank operations:

- when paying from one account of the recipient at the expense of another budget recipient;

- when listed by the recipient of funds to the Open Facial Account to him;

- When recovering the client, the sums of the cash payments made by them from one code of the budget classification of the Russian Federation to another.

By order of the Federal Treasury No. 1H, it was planned to concludine an agreement on the implementation by the federal treasury of individual functions on the organization of the execution of the budget of the constituent entity of the Russian Federation (budget of the municipality) in the case of cash services to the execution of the budget with the opening of local computer networks to administrators, main managers, managers and beneficiaries of funds. By order of the Federal Treasury No. 8H, it was determined that the Agreement concludes with any order of organizing cash services to fulfill the budget of the subject and local budgets.

The following change is that the basis for conducting cash payments from the federal budget is an application for cash flow. For the federal budget, the concept of "payment order" is excluded, it is replaced by the concept of "Cash Consumption Application".If the application is submitted on paper and errors are allowed when it is made, they can be corrected - the wrong text or amounts and the corrected text or amounts are completed over the curls.

Participants in the budget process are submitted to the federal treasury bodies for cash flow. At the same time, the financial authorities are given the right to submit either applications or a settlement document in accordance with the agreement (provided for by the Regulation of the Central Bank of the Russian Federation of 03.10.2002 No. 2-P).

In the section "Accounting for cash receipts to the budgets of the subjects" of the Order of the Federal Treasury No. 1n lists the cash transactions that were taken into account in the accounts 40201, 40204. In the order of the Federal Treasury No. 8N, the accounting of cash receipts into the budgets of the subjects, local budgets are not determined To be guided by the procedure for taking into account the federal treasury of revenues to the budget system of the Russian Federation and their distribution between budgets of the budget system of the Russian Federation, approved by the order of the Ministry of Finance of Russia dated September 05, 2008 No. 92n.

The basis for conducting cash payments from the budget of the subject of the Russian Federation or Municipal Education is an application for the cash flow that financial authorities represent the recipients of budgetary funds. In addition, financial authorities in accordance with the Agreement may foresee a document for conducting cash payments - a settlement document.

Reception in cash cash funds from individuals is carried out at strict reporting form:

- receipt (form 0504510),

- Cash order (form 0310001).

If cash is accepted by authorized persons, then they are obliged to take the received funds for the register of documents with the application of receipts daily on the cash register of the budget institution.

The budgetary institutions are widely practiced by the issuance of funds with handouts appointed by the order of the head of the institution and with which agreements on full material responsibility are concluded.

Accounting for cash issued by handouts is conducted by the cashier in the book of accounting of money issued by distributors on the payment of wages, monetary content of military personnel and scholarships.

Accounting for cash transactions in budgetary institutions is maintained at the cash book (form 0504514).

The flow and spending of cash in foreign currency are recorded on separate sheets of the cash book (form 0504514) by species of foreign currencies.

Accounting for cash traffic operations on account 00 201 04 000 CASS is conducted in the Cash Account Operations Journal on the basis of cash reports that are compiled by the cashier daily.

Cash operations are reflected in budgetary institutions as follows:

For calculations with cash for budget trae, an account was introduced 0 210 03,000 "Calculations on cash transactions of the recipient of budget funds."

When using account 0 210 03 000 cash issuance by budget institutions is issued in two stages:

1) the budgetary institution reflects the debt to the recipient of funds on the basis of the application submitted;

2) The resulting debt is repaid on the basis of the check and at the same time the money received is taken to account in the office of the institution.

Limit of the remainder of the station- This is the amount of cash that the budget institution can leave at the cashier at the end of the working day, and which is established annually. Budget institutions serviced in the OFK, the limit of the cash balance is established by the Treasury.

The federal treasury body establishes a single limit of the remainder balance of budget and extrabudgetary funds and submits to the establishment of the Bank of Russia or in a credit institution, which carries out its settlement and cash services, form 0408020. Calculation of the establishment of the enterprise of the Limit of the cash balance and registration of the permission to spend cash from revenue incoming in his cashier.

The specified calculation of the limit is compiled by the OFC by summing up similar calculations represented by the recipients of the federal budget funds who have opened the personal accounts. The recipients of the federal budget funds are referred to the federal treasury body at its maintenance site to establish the limit of the cash balance.

If the budget institution did not provide the calculation of the determination of the limit of cash balance at the checkout, the limit of the cash balance is considered to be zero, and not transferred cash to the end of the working day - super-luminous.

In the list of correspondence of Appendices No. 1 to the instructions No. 148n, not only account numbers are indicated, but also the codes of the budget classification to each analytical account, and in some cases the codes of the activity.

For example, if the code of activity code is specified 1, this means that this account can be used exclusively for reflecting fiscal operations.

In Appendix No. 4 to the instructions No. 148n, the budget classification codes are given (their types):

- CDB - code of the chief administrator of budget revenues;

- KRB - code of the main manager manager of budget funds, section code, subsection, target article and type of budget expenditures;

- KIF - code of the chief administrator sources of budget deficit financing;

- GKBC - head of chapter on the budget code of the Russian Federation, in the 4th - 17th discharges of the account number indicated by zeros.

Each account of analytical accounting corresponds to one of the mentioned codes (for example, KDB 210 02,000 "Calculations for income into the budget with financial authorities", KIF 201 05,000 "Monetary documents"). This allows the accountant to understand how to correctly form the first 18 discharges of the analytical account in each of the above accounting records.

Accounting for monetary documents

Monetary documents include:

- paid coupons and plastic cards on gasoline and oil;

- coupons for food;

- paid vouchers in the holiday homes, sanatoriums, tour bazes;

- obtained notifications for postal transfers;

- stamps;

- state duty marks;

- Other monetary documents.

All monetary documents should be kept at the office of the institution.

Parishes and consumable cash orders reflecting the flow of monetary documents are recorded in the registration journal of the receipt and expenditure check documents (form 0310003), but separately from cash transactions.

Accounting for operations with monetary documents is conducted in the journal for other operations. To reflect operations with monetary documents, the account 00 201 05,000 "Monetary documents" is intended.

Accounts for accounting documents will not correspond with the account 00 201 04,000 "Cassa", but they are stored at the box office, and cashier carries full material responsibility for them.

In order to monitor ensuring the safety of monetary documents at the office of the institution, the commission appointed by the order of the head, inventory should be carried out at no less than once a month. Its results are issued in inventory inventory (accurate statement) of strict reporting and monetary documents (form 0504086).

The receipt of cash documents in the cashier is issued by the record:

Debit 0 201 05 510 "Receipt of cash documents" - Credit 0 302 00 000 "Calculations with suppliers and contractors".

The issuance of cash documents from the cash register is reflected in the record:

Debit 0 208 00 000 "Calculations with accountable persons" - loan 0 201 05,610 "Decomposition of monetary documents".

Example

The Institute listed the cash stations for the purchase of gasoline in the amount of 10,000 rubles. To refuel cars, the supplier issued a plastic card.

During the reporting month, gasoline of the AI-92 brand was replaced in the amount of 520 liters at a price of 20 rubles. per liter, totaling 10,400 rubles.

The following entries should be taken in account:

Accounting of letters of credit

Account 0 201 06,000 "Letters of credit" is designed to take into account the cash flow under contracts with suppliers for the supply of material values \u200b\u200band for services rendered.

Many banks advertise letters of credit as a solution to the problem of non-payment. The letter of credit is a special account that opens in a bank. On this account, the buyer can reserve funds for subsequent settlements with sellers. A separate letter of credit opens for each seller, with whom the buyer leads its calculations (Art. 867 of the Civil Code of the Russian Federation).

Letters of credit can be:

- revocation and irrevocable;

- covered and uncovered.

To be able to change the conditions (cancel) the letter of credit, the buyer must open a response letter of credit. An irrevocable letter of credit buyer can change (cancel) only with the consent of the seller.

If the buyer opens a plated letter of credit, then from its current account, the Bank writes off funds and reserves them for subsequent payments to the seller. To dispose of money on plated letters of credit, the buyer cannot.

With uncovered letters of credit, the seller's bank writes money from the Customer's Correspondent Account within the amount on which the letter of credit is opened. That is, the funds of the buyer himself from its current account are not written off and remain in circulation until the moment determined by the contract. And only then the buyer's bank writes off the amount listed by the seller from its current account. This can occur, for example, within two days after the use of a letter of credit.

Analytical accounting is carried out separately for each letter of credit card at the accounting card and settlement card.

Accounting for the movement of letters of credit is carried out in the journal of transactions with non-cash funds on the basis of documents attached to the subjectings from the Accredit Account:

Accounting for funds in foreign currency

From January 1, 2009, the procedure for the implementation of operations by budgetary institutions with funds from income-generating activities has entered into force. The means obtained from the income-generating activities are subject to crediting to the accounts of the Office of the Federal Treasury on the subject of the Russian Federation.

Paragraph 2 of Art. 317 of the Civil Code of the Russian Federation found that the monetary commitment can be determined in foreign currency or in conditional monetary units (ECU, special rights of borrowing, etc.). In this case, the amount payable in rubles is determined at the official rate of the relevant currency or conditional monetary units on the day of payment, unless the course or other date of its definition is not established by law or the Agreement of the Parties. According to paragraph 4 of Art. 421 of the Civil Code of the Russian Federation, when concluding a contract, the parties may, at its discretion, determine the terms of the contract and, accordingly, can coordinate both the official and other course of foreign currency or conditional monetary units other than the course of the Central Bank of the Russian Federation (subject to restrictions on calculations in foreign currency established by the Federal Law from 10.12.2003 No. 173-FZ "On currency regulation and currency control").

Budgetary institutions are faced with the need to carry out operations in the currency of foreign countries when traveling an employee abroad. Federal Law No. 173-FZ Currency Operations on legitimate grounds are defined as a means of payment for budgetary institutions that are residents. The concept of "summion differences" in Russian accounting is still remains, but these differences may arise when rounded in accounting the cost of property, commitments and economic operations to whole rubles - 25 provisions on accounting and accounting reporting in the Russian Federation, Approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N.

Recalculation of the cost of assets and liabilities expressed in foreign currency in rubles is made:

on the dates of operations(when making assets and obligations to accounting, in the performance of obligations to pay, write off funds from a bank account (bank deposit), issuing foreign currency or monetary documents from the organization's office and others);

on reporting datesthe cost of individual assets and liabilities is recalculated: monetary signs at the office of the organization, funds in bank accounts (bank deposits), monetary and payment documents, short-term securities, funds in settlements (including on borrowed obligations) with legal entities and individuals, balances targeted financing received from the budget or foreign sources within the framework of technical or other assistance of the Russian Federation in accordance with the agreements concluded (agreements) expressed in foreign currency.

Recalculation of the cost of monetary signs at the office of institutions and funds in bank accounts (bank deposits) expressed in foreign currency can be carried out, in addition, as the course changes.

Foreign currency budget institutions can receive:

- from the budget as financing;

- As a result of income generating activities.

For accounting for funds in foreign currency, the account of 0 201 07,000 "Cash tools in foreign currency" is intended.

This account takes into account the operations on the movement of funds of the budget institution in foreign currency in the event of such operations, not through the bodies carrying 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 in foreign currencies is carried out in the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation at the date of operations in foreign currency. 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 the following accounting records:

The term difference occurs as a result of changes in currency rates when eliminating open currency position or its revaluation. In budget accounting, the term difference is formed when reflected:

- the return of the balances of accountable amounts issued in the currency of employees of the institution committed to the territory of the Russian Federation;

- repayment of receivables as a result of translation suppliers of currency funds;

- accounts payable on the accrued, but not yet received by the institution of currency revenue;

- operations for mandatory (voluntary) sale of currency;

- recalculation of balances of funds in currency accounts of the institution.

Course difference can be positive or negative.

In budget accounting, the amount of the course difference is reflected as follows:

Accountable faces in budgetary institutions

Accounting for accountable amounts is conducted on individual accounts, depending on the purpose, which is issued an advance, which allows you to control the target cash spending. To obtain cash under the report, the employee submits an application with an indication of the appointment of an advance and the deadline for which cash is issued.

The issuance of funds under the report is made from the cash register of the budget institution on the Consumable Cash Order of the Form 0310002. At the same time, the funds under the report may be issued only to an employee of the institution on the basis of the order of the head of the institution. It is forbidden to transfer the received accountable sums by one employee to another. If the employee has a debt on previously issued reporting sums, the issuance of a new advance is not allowed.

An employee of the institution, who received cash under the report, is obliged no later than three working days after the expiration of the period on which an advance was issued, to submit to the establishment of a report on the expended amounts and produce a final settlement on them (Letter of the Central Bank of the Russian Federation of 04.10.1993 No. 18 "On Approval of the procedure for conducting cash transactions in the Russian Federation "). If the accountable person did not provide an advance report on time or did not return the balance of the advance in the cash desk, the budgetary institution has the right to keep the amount of debt from the accountable person's wage, which has received an advance on the basis of Art. 137 Labor Code of the Russian Federation (hereinafter referred to as the TC RF). Holding the amount of the irrevocated advance of employee wages, it is necessary to take into account the limitation of the amount of retaining from wages, established by Art. 138 of the Labor Code of the Russian Federation: the total size of all holds with each payroll payment cannot exceed 20%, and in cases provided for by federal laws, 50% of wages due to employee.

For reflecting accounting operations, accountable amounts are provided for 020800000 "Calculations with accountable persons".

Cash is issued under the report on the payment of wages through distributors, payment by cash on concluded contracts, payment of benefits, the acquisition of securities, etc. For accounting for these operations, the following subaccounts are intended:

00 208 01,000 "Settlements with accountable wage persons";

00 208 02 000 "Calculations with accountable persons for other payments";

00 208 03 000 "Calculations with accountable persons on discounts on labor payment";

00 208 04,000 "Calculations with accountable persons on payment of communication services";

00 208 05,000 "Calculations with accountable persons on the payment of transport services";

00 208 06,000 "Calculations with accountable persons for paying utilities";

00 208 07,000 "Calculations with accountable persons for paying for the use of property";

00 208 08,000 "Calculations with accountable persons on the payment of property maintenance services";

00 208 09,000 "Settlements with accountable persons on other services";

00 208 10 000 "Calculations with accountable persons for gratuitous and irrevocable transfer of state and municipal organizations";

00 208 11,000 "Calculations with accountable persons for gratuitous and irrevocable transfer of organizations, with the exception of state and municipal organizations";

00 208 12,000 "Calculations with accountable persons on transfers to other budgets of the budget system of the Russian Federation";

00 208 13,000 "Calculations with accountable persons on transfers to supranational organizations and governments of foreign states";

00 208 14,000 "Calculations with accountable persons on transfers to international organizations";

00 208 15,000 "Calculations with accountable persons for paying pensions, benefits and payments for pension, social and medical insurance of the population";

00 208 16,000 "Calculations with accountable persons on paying social assistance benefits to the population";

00 208 17,000 "Calculations with accountable pensions payments, benefits paid by the public administration sector organizations";

00 208 18,000 "Calculations with accountable persons on other expenses";

00 208 19,000 "Calculations with accountable persons to acquire fixed assets";

00 208 20,000 "Calculations with accountable persons to acquire intangible assets";

00 208 21,000 "Calculations with accountable persons to acquire unprovered assets";

00 208 22,000 "Calculations with accountable persons for the acquisition of materials";

00 208 23 000 "Calculations with accountable persons on the acquisition of securities, except for shares";

00 208 24,000 "Calculations with accountable persons to acquire shares and other forms of participation in capital."

Example

The distributor received from the office of the institution under the report 300,000 rubles. To issue salary to employees. After three days, the distributor presented a report in the accounting department and passed a statement by which wages were completely issued. At the same time, the following entries were made in the account:

The driver filed an application to the institution accounting department in order to obtain an advance for the purchase of spare parts for the repair of a car in the amount of 7000 rubles. With the permission of the head from the cashier issued the amount - 7000 rubles. The driver presents an advance report on the acquisition of spare parts to the car in the amount of 6800 rubles. The remaining amount is handed over to the Cassum of the institution. At the same time, the following entries were made in the account:

The advance report on the amounts spent on business needs is made by the issued documents confirming the actual purchase of goods or payment of services. These documents include: cash checks (strict reports forms) confirming cash receipt of cash from the accountable person; invoices; Profit documents (overhead) confirming the adoption of material values \u200b\u200bfrom the accountable person to the institution warehouse.

Consider the basic rules for issuing accountable amounts, the procedure for their documentation, the validity of the inclusion of accountable expenses to expenses.

Cash issuance under the report applies mainly forcash issuance in organizations that are associated with the acquisition of fuel, stationery or economic accessories. Accounting faces- These are individuals who have been issued cash (other values) and who are obliged to submit a report on their use.

The deadline for which amounts of economic costs can be issued is not legally limited, but such a period of organization should establish independently in the organization's order.

The basis for the issuance of accountable funds for travel expenses is a travel certificate (order of the head of the institution on the direction of the employee to the service business trip).

Cash issuance from the cashier is issued by the expenditure order, which necessarily indicates the purpose of the accountable amount, the expenditure of accountable amounts for other purposes not allowed.

The accountable person, receiving cash from the office of the organization, must be reported on spending the amounts received. The report on the consumed accountable amounts surrendered on time (no later than three working days after the expiration of the deadline to which they are issued, or from the date of returning the accountable person from a business trip).

The concept of a business travel applies only to employees of the institution, consisting of an enterprise in labor relations and subordinate rules of the internal labor regulation of the institution (Article 15, 130 of the Labor Code of the Russian Federation). A physical person who is not consisting in the staff of the enterprise cannot be sent to a business trip and, therefore, it cannot be paid amounts for travel expenses.

If an individual who is not consisting in the state institution performs any work (providing services), including those related to another locality, then a civil law agreement should be concluded between the institution and this individual. The terms of the contract may be provided to the physical person of the actual costs associated with the performance of work under the contract, including the costs associated with traveling to another locality. In this case, the specified amount of reimbursement of actually produced costs cannot be considered as travel expenses. These amounts are part of the remuneration for work performed according to the civil-law contract, are included in the total taxable income of the specified individual and are subject to tax on the income of individuals at the source of payment. At the same time, in the presence of appropriate acquittal documents, an individual has the right to reduce its cumulative taxable income in the amount of the costs of trips to another terrain actually suffered.

The daily interests are paid to the commaed worker for every day on a business trip, including weekends and holidays, as well as days of location, including during a forced stop on the way (paragraph 14 of the Ministry of Finance of the USSR, State Protection District of the USSR, VSSPS from 04/07/1988 62 "On official business trips within the USSR"; further - Instruction No. 62).

When calculating the daily diurns, it should be borne in mind that the day of departure is the day of departure of the corresponding vehicle (aircraft, train, etc.) from the place of constant work of the commaed, and the arrival day of the arrival of the specified vehicle in the place of permanent operation. When the vehicle is sent to 24 hours inclusive, the day of departure is considered the current day, and from 0 hours and later - the following days. If the station (airport, pier) is located below the location of the settlement, takes into account the time required for travel to the station (airport, pier) (clause 7 of Instructions No. 62). In accordance with paragraph 15 of Instructions No. 62 in the direction of an employee on a business trip to the locality, from where it can return to the place of its permanent residence, the daily worker is not paid to this. If the management of the institution decides on the payment of daily diurnal, then these amounts are accounted for for tax purposes as excess.

The cost of traveling to the travel destination and back, reimbursed by the commaned employee, are consisted of the following costs (paragraph 12 of Instructions No. 62):

1) the cost of a plane ticket (train, other common vehicle, except for a taxi);

2) expenses for payment for pre-sale services (booking) tickets;

3) expenses for payment for use in bedding trains;

4) expenses on passage of public transport (except for a taxi) to the station (pier, airport), if they are below the location of the settlement;

5) expenses for payment of insurance payments on mandatory passenger insurance.

Accommodation costs are reimbursed by the commaed employee in the amount of actually produced costs. The cost of additional services included in the accommodation account for accommodation is not refundable as part of the residence expenses, and is subject to payment by the commodited employee itself due to the daily, reimbursement of the cost of paying place in the hotel. Additional services include: the cost of breakfast, dry cleaning services, payment for the use of the minibar, etc.

Commanded employee are reimbursed by all produced by him and documented accommodation costs in full, and the norms established by law matters solely for tax purposes. The source of the write-off of travel expenses depends on the purpose and nature of the travel.

An accountant of the institution should check the target expenditure of funds issued by the sent employee, as well as the availability of all acquittal documents confirming its costs (tickets for travel, housing payments, etc.).

The expenses made by the employee with the knowledge or permission of the employer include: payment of baggage, communication services, halls of officials and delegations, parking lots, storage chambers, etc. These costs are not limited to any norms and reimbursement to the employee in their actual amount subject to the submission of documents.

Particularly appreciate the services of the halls of officials and delegations. These services enjoy individual categories of federal state civil servants. Clause 23 of the Decree of the President of the Russian Federation of July 18, 2005 No. 813 "On the procedure and conditions for the commissioning of federal state civil servants" found that the list of civil service posts, the replacement of which gives the right to use the halls of officials and delegations, approves the President of the Russian Federation.

Travel expenses are paid to the following settings of the economic classification of expenses:

212 "Other payments" - costs for daily payments;

222 "Transport services" - expenses on the payment of travel destination and back;

226 "Other services" - costs of hiring residential premises;

290 "Other expenses" - the costs of a protocol character in accordance with the legislation of the Russian Federation under service business trips on the territory of foreign countries.

Form No. AO-1 "The Advance Report" contains details, which provide for the reflection of accountable amounts both in rubles and in foreign currency. The advance report is filled with an accountable person and an accountant of the institution in one instance on paper or machine carrier. On the back of the form No. AO-1, \u200b\u200bthe accountable person indicates a list of documents confirming the costs produced (travel certificate, receipts, transport documents, CCC checks, commodity checks and other acquittal documents), and the amounts of actual costs for them. If the costs are manufactured in the currency, in addition to the amount in rubles, the amount in the currency is indicated. A proven report is approved by the head of the institution (authorized person), his position, date and signature with decoding put on the front side. After that, the advance report is taken to account. The remainder of the unused advance is surrendered by the accountable person to the office of the organization at the arrival cash order, the overrun is issued to the accountable person on the expenditure cash order. The write-off of accountable monetary amounts from the accountable person is made on the basis of the data approved by the Advance Report.

Example

Worker of the budget institution Kutyrev M.M. Directed on a business trip to Belgorod for 10 days. According to Kutyrev's personal statement by M.M. He is allowed to travel to the place of travel by train in the jewelry car and issued under the report for the payment of the passage - 8800 rubles, the hotel room - 5500 rubles., Daily - 2100 rubles.

After returning from a business trip Kutyrev M.M. I submitted an advance report to which were attached: travel tickets to a business trip and back in the amount of 8800 rubles, the account for accommodation in the hotel in 7 days totaling 4800 rubles. Kutyrev M.M. Returned at the cash register of the institution the balance of an advance of 700 rubles.

In budget accounting, operations will be reflected as follows:

The next cash issuance to the accountable person can only be made when the condition of the full report of the accountable person on the advancement previously issued to him.

If the accountable person remains the amount of unused funds, re-issuing another accountable amount not allowed . This provision needs to be paid serious attention, as practice shows that it is often possible in institutions. Accountable amounts are issued without a full report of the accountable person on the previously issued Avenue.

Example

An employee of the institution responsible for conducting an official reception, in February, cash under the report in the amount of 15,000 rubles were issued. After the official negotiations, the employee compiled an advance report to which documents confirming representation expenses were attached, namely:

- The invoice of the restaurant in which the final lunch was organized in the amount of 13,570 rubles. taking into account VAT and documents on the payment of this account;

- invoice from a transport organization for the delivery of participants in negotiations to the meeting place in the amount of 1062 rubles, including VAT, and payment documents.

Admitmental expenses adopted on the basis of the advance report amounted to 14,632 rubles, the worker had an unused amount of 368 rubles, which was not returned to the employee to the cashier.

The head of the institution decided to hold the unspent amount from the employee's wages, which agrees with the decision of the head.

Please note that according to Art. 138 of the Labor Code of the Russian Federation The total amount of all retention at each salary payment cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee. When holding from wages, 50% of wages should be saved on several executive documents.

Suppose that the employee's salary amount has not changed during the year and since the beginning of the year amounted to:

in January - 5000 rubles;

in February - 5000 rubles.

The employee has the right to a personal standard tax deduction, which in this period was defined in the amount of 400 rubles. First you need to determine the amount of tax income from the beginning of the year:

NDFL \u003d (5000 rubles. + 5000 rub. - 400 rub. X 2 months) x 13% \u003d 1196 rub.

Considering that the total amount of deductions for each salary payment should not exceed 20%, the maximum amount of deduction is determined (excess of increasing tax on individuals of individuals).

(5000 rub. - 598 rubles.) X 20% \u003d 880.40 rubles.

Therefore, when paying salary for February from an employee will be held:

tax on personal income - 598 rubles;

the amount of unspent and non-refundable advance issued for executive expenses is 368 rubles.

On the hands of the employee will be issued 4034 rubles. (5000 rub. - 598 rubles. - 368 rubles.).

In our case, the amount of unspent and non-refundable advance (368 rubles) is less than the maximum possible amount of retention (880.40 rubles), therefore the entire amount is kept in one month. In the event that the employee's debt exceeds the maximum permissible amount of deduction, then the repayment is partially produced. First, the debt is repaid in the amount equal to the maximum permissible, the remaining amount is held with subsequent salary payments.

If the head of the institution decided not to keep the amount of the debt in the amount of 368 rubles from the accountable person, then the amount of the irrevocable advance is recognized as the amount of the income of the individual (paragraph. 1 of Art. 210 of the Tax Code of the Russian Federation):

"one. In determining the tax base, all incomes of the taxpayer, obtained by him both in cash and in natural forms, or the right to order which it has arisen, as well as income in the form of material benefits determined in accordance with Article 212 of this Code.

If, from the income of the taxpayer, according to his order, by the decision of the court or other bodies, any retention is made, such deductions do not reduce the tax base. "

By making a decision not to keep the amount of non-refundable advances from the employee, the institution must calculate and retain from the employee and pay the tax amount to the budget. Taxation is made at a rate of 13%, the amount of income from an individual from the beginning of the year will be:

in January - 5000 rubles;

in February - 5000 rubles. + 368 rubles;

The amount of tax income from the beginning of the year will be:

NDFL \u003d (5000 rubles. + 5368 rub. - 400 rubles. X 2 months) x 13% \u003d 1244 rub.

646 rubles are subject to hold for February, so in February, an employee will receive an amount in the amount of 4354 rubles. (5000 rub. - 646 rubles.).

Pay attention to the following. The instructions of the Ministry of Finance of the USSR, the State Protection Service of the USSR and the WCSPS dated 04/07/1988 No. 62 "On official business trips within the USSR" acts so far, and it limits the travel time on the territory of the Russian Federation. The maximum way of a business trip should not exceed 40 days, not counting the time of location on the way. A business trip should also be distinguished from the translation of the employee to another job, as the translation of the employee to another work means a change in the content of the employment contract: other labor functions appear at the employee, other substantive conditions that are not reflected in the current labor contract. The translation to another job is allowed only from the written consestitress. A business trip is the performance of work, which is provided for by the employment contract or labor functions, and in the direction of the conversion of the employee is not required. In the direction of the employee on a business trip, it is guaranteed to maintain a place and average earnings, as well as reimbursement of expenses related to the service business trip. Speaking about the preservation of the average earnings, we recall that currently there is a new procedure for calculating average earnings on business trips and vacations.

Decree of the Government of the Russian Federation of December 24, 2007 No. 922, which entered into force on January 06, 2008, approved a new procedure for calculating the average earnings. It contains a lot of differences from the order, which is used to calculate the benefits.

This procedure provides for three basic methods for calculating the average earnings:

1) to pay for the main, additional, educational leave and compensation for unused vacation;

2) To pay for the time of travel, forced absenteeism, translations to another job, medical examinations, during the fulfillment of public and public duties, during downtime, to pay for the days of blood and recreation donors, to pay for the time of raising the qualifications, payouts of the weekend benefits, etc. d.;

3) to pay temporary disability benefits, pregnancy and childbirth, child care.

Payments for temporary disability, pregnancy and childbirth, child care are made on the basis of the provisions on the specifics of the procedure for calculating temporary disability benefits , for pregnancy and childbirth to citizens subject to compulsory social insurance (approved the Decree of the Government of the Russian Federation of June 15, 2007 No. 375). When calculating benefits, when calculating the average earnings, all the types of payments accrued in the estimated period for 12 months are taken into account, namely

Payments taken into account when calculating average earnings:

- wages accrued by employee at tariff rates, salary (official salary), for the work performed by piece-rates for spent time;

- wages accrued by the employee for the work performed as a percentage of proceeds from the sale of products (performance, services), or commission remuneration;

- wages issued in a non-monetary form;

- monetary remuneration (monetary content) accrued for the spent time to persons replacing the state positions of the Russian Federation, state positions of the constituent entities of the Russian Federation, deputies, members of elected local governments, elected officials of local self-government, members of election commissions operating on an ongoing basis;

- monetary content accrued by municipal employees for spent time;

- accrued in the editorial staff of the media and the arts of the fee of employees, consisting in the list of these editions and organizations, and (or) the payment of their labor carried out at rates (rates) of the copyright (staged) remuneration;

- wages accrued by teachers of institutions of primary and secondary vocational education for the hours of teaching work in excess of established and (or) reduced annual training load for the current school year, regardless of the time of accrual;

- wages, finally calculated upon completion of the previous event of the calendar year, due to the wage system, regardless of the time of charge;

supplements and surcharges for tariff rates, salaries (official salaries) for professional skills, classiness, service (work experience), degree, scientist, knowledge of a foreign language, work with information that make up state secrets, combining professions (posts), expansion service zones, an increase in the volume of work performed, the leadership of the brigade, etc.;

- Payments related to working conditions, including payments due to regional labor regulation (in the form of coefficients and interest rates for wages), increased labor payment on heavy work, work with harmful and (or) hazardous and other special working conditions , work at night, payment of work on weekends and non-working holidays, payment of overtime;

- remuneration for the performance of the functions of the class teacher to pedagogical workers of state and municipal educational institutions;

- Prizes and remuneration provided for by the wage system;

- Other types of payments for wages applicable from the relevant employer.

When calculating the average earnings from the settlement period, the time and accrued during this time, if:

- the employee retained average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;

- the worker received a manual for temporary disability or maternity allowance;

- the worker did not work due to a downtime due to the fault of the employer or for reasons independent of the employer and employee;

- the worker did not participate in the strike, but in connection with this strike, it was not possible to perform his work;

- the employee was provided with additional paid weekend to care for disabled children and disabled since childhood;

- An employee in other cases was released from working with full or partial salary retaining or without payment in accordance with the legislation of the Russian Federation.

Middle earnings are determined by multiplying the average daytime earnings on the number of days (calendar, workers) in the period to be paid. The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) on the number of calendar days of this month and multiplication by the number of calendar days per time spent in this month.

The procedure for calculating the average earnings permits to take into account the bonuses in the entire case if they are accrued for actually spent time in the settlement period. For example, if a quarter of the estimated period, for which the award is accrued, is fully worked out, the award can be taken into account when calculating the average earnings in the full amount, even though there are non-current months in the design period - in other quarters.

When determining the average earnings of the award and remuneration are taken into account in the following order:

- Monthly premiums and remuneration - actually accrued in the estimated period, but no more than one payment for each indicator for each month of the estimated period;

- premiums and remuneration for a period of work exceeding one month - actually accrued in the estimated period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the estimated period, and in the amount of the monthly part for each month of the calculated period, if duration the period for which they are accrued exceeds the duration of the estimated period;

- Remuneration on the results of work for the year, a one-time remuneration for long service (work experience), other rewards on the results of work for the year accrued for a calendar year previous event - regardless of the time of accrual of remuneration.

Now there are new rules for determining the number of calendar days. They can be represented as a formula:

K \u003d 29.4 days X M + (29.4 days / cDN1 x Kotr1 + 29.4 days / cDN2 x Kotr2 ...),

where k is the number of calendar days;

M - the number of fully spent months in the estimated period;

KDN1 - the number of calendar days in incomplete months;

COTR1 - the number of calendar days in incomplete months per spending time.

Example

The employee has a salary of 12,000 rubles. per month. From January 14, 2009, he goes on vacation duration of 14 calendar days. Established period - 2008. The worker in the period from July 9 to July 22, 2008 was inclusive on vacation, the time spent in July accounted for 17 calendar days (31 - 14), and earnings for this period amounted to 6545.45 rubles. The remaining 11 months of the calculated period is fully worked out by the employee.

The number of days to be taken into account will be:

29.4 days x 11 months + (29.4 days / 31 day x 17 days) \u003d 339.52 days.

The average salary will be calculated as:

(12 000 rub. X 11 months. + 6545,45 rub.) / 339.52 days x 14 days \u003d 5712,88 руб.

Example

Estimated period Worker worked completely from July 2008 to June 2009. His salary amounted to 4000 rubles. Since November, the employee is transferred to a new position with a salary of 6000 rubles. Since January 2009, he has enhanced salary that is now 8,000 rubles. (promotion throughout the organization). What wage improvements should be applied when calculating average earnings?

According to paragraph 16 of the Decree of the Government of the Russian Federation dated December 24, 2007 No. 922, with an increase in the establishment or its individual divisions of tariff rates, the official salary of all employees of the average earnings should be adjusted to the increase factor, which is applied depending on which moment the tariff rates occurred at what point (salary):

- in settlement;

- after the estimated period;

- During the preservation of the average earnings.

If the increase occurred in the estimated period, the payments taken into account in determining the average earnings and accrued in the estimated period for the period preceding the period are increased by the coefficient calculated by the formula:

KP \u003d TSN / TS,

where k is the raising coefficient;

TSN - a tariff rate, salary, monetary remuneration established in the month of the occurrence of the case with which the preservation of average earnings is connected;

TC - tariff rate, salary, monetary remuneration established in each of the months of the settlement period.

Payments taken into account when determining the average earnings of the employee will be:

96 000 rub. (4 months. X (4000 rubles. X (8000 rubles / 4000 rubles) + (2 months x (6000 rub. X (8000 rubles: 6000 rub.) + (6 months. X 8000 rub.)) ).

Salary, which is paid to the employee during his stay in a business trip abroad,refers to income from sources in the Russian Federation (the letter of the Ministry of Finance of Russia dated December 21, 2007 No. 03-04-05-01 / 419). At the same time, the duration of the commanders is established in paragraph 4 of the above instruction "On official business trips within the USSR", which is applied to a part that does not contradict the Labor Code of the Russian Federation.

If your employment responsibilities provided for by the employment contract, the employee performed in a foreign country in a period exceeding the time of the community established by the specified instruction, the actual work of the employee will be in a foreign state, and such an employee cannot be considered on a business trip.

In this case, it is believed that the remuneration received by the employee is the remuneration for the implementation of employment duties in the territory of a foreign state, which in accordance with sub. 6 p. 3 Art. 208 of the Tax Code of the Russian Federation refers to income from sources outside the Russian Federation.

The object of taxation recognizes the income received by tax residents of the Russian Federation from both sources in the Russian Federation and sources outside the Russian Federation, and for individuals who are not tax residents, only from sources in the Russian Federation (paragraph 2 of Art. 209 NK RF).

The tax status of an individual is determined in accordance with the provisions of paragraph 2 of Art. 207 of the Tax Code of the Russian Federation in the editors of the Federal Law of July 27, 2006 No. 137-FZ, which entered into force on January 1, 2007

If in the appropriate calendar year the employee is the tax resident of the Russian Federation, its wages on the territory of a foreign state is subject to NDFL at a rate of 13%. If, at the end of the year, the employee is not recognized as a tax resident of the Russian Federation, then on such income from sources in a foreign country, the tax on the territory of the Russian Federation is not charged.

In the direction of the employee, it is guaranteed to maintain the place of work (positions) and the average earnings, as well as the reimbursement of expenses related to the service business trip (Article 167 of the Labor Code of the Russian Federation). In the case of directions to a business trip, the employer is obliged to reimburse the employee (Art. 168 of the Labor Code of the Russian Federation) the following expenses:

on passage; for hiring residential premises; Additional costs associated with accommodation outside of permanent residence (daily); Other expenses made by the employee with the permission of the employer.

The procedure and dimensions of reimbursement of expenses related to official business trips are determined by the collective agreement (local regulatory act).

For organizations funded at the expense of the federal budget, the size of travel expenses on traveling on the territory of foreign countries are determined in the Decree of the Government of the Russian Federation of December 26, 2005 No. 812 and in the order of the Ministry of Finance of Russia of 02.08.2004 No. 64n. Federal Law of July 22, 2008 No. 158-ФЗ "On Amendments to Chapters 21, 23, 24, 25 and 26 of the second Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation on taxes and fees" was made a change in Art. 264, excluding from January 1, 2009, the provision for expenses to expenditures that reduces the taxable database for income tax, amounts of daily diurnal within the norms approved by the Government of the Russian Federation.

Therefore, on the basis of Art. 238 of the Tax Code of the Russian Federation from January 1, 2009 are not subject to the taxation of a single social tax of the daily in the amount established local regulatory act of the organization.

The size of the daily diurnal, not subject to taxation only by the tax on the income of individuals, and in order to calculate the organization of a single social tax, this provision is not applicable.

All travel expenses, in addition to daily, are recognized in the size of the actual costs, subject to their confirmation of the primary documents. Therefore, the passage of the employee to the venue of the business trip and back to the place of permanent work refers to the costs adopted for accounting. Since in fact such expenses are incurred only on the purchase of two tickets (for travel to the venue and back to the place of permanent work), then it is necessary to take into account only the cost of purchasing these two tickets.

Federal law of July 22, 2008 No. 158-FZ made a change in Art. 264 chapters 25 "Income tax" of the NK of the Russian Federation, excluding the provision from January 1, 2009, the Regulation on the restraint of expenses to the expenditures reducing the taxable income tax base, the amounts of daily norms approved by the Government of the Russian Federation.

Therefore, from 01/01/2009, the establishment may in determining the tax base for the income tax costs for the payment of daily and field contentment to take in the amount of actual costs.

According to Art. 168 of the Labor Code of the Russian Federation The procedure and the amount of reimbursement of expenses related to official business trips are determined by a collective agreement or a local regulatory act.

The daily permanent is paid for all the time of finding an employee on a business trip, except for the time when the employee is granted a vacation, as the vacation is attributed to the time of rest (Art. 107 of the Labor Code of the Russian Federation).

As a general rule, the campaign is completed at the time of the employee's return to the place of work. If the employee wants to get a vacation during his stay on a business trip and the employer does not have objections, then this does not contradict the current legislation. The Labor Code of the Russian Federation does not provide for the obligatory return of the employee back to the place of work immediately after the trip period is completed, provided that the parties have made a different solution (for example, to provide an employee of vacation).

Therefore, if the employee is granted annual leave during the period when he is on a business trip, then the day of the holidays should be completed. Therefore, the so-called second part of a business trip arrived at the period after the end of the vacation is a new business trip that requires separate design.

All economic operations of the organization must be issued by exclusive documents. Primary accounting documents are taken to account if they are compiled in the form contained in the albums of unified forms of primary documentation.

Unified forms of documents used in the design of travel, approved by the decision of the State Statistics Committee of Russia of January 05/2004 No. 1. In addition to Form No. T-10, the "Travel ID", the decision provides for the following unified forms of primary accounting documentation, which can travel to:

- No. T-9 "Order (order) on the direction of the employee on a business trip";

- No. T-9A "Order (Order) on the direction of employees on a business trip";

- No. T-10A "Service task for a business trip and a report on its implementation";

- No. AO-1 "Advance Report".

The direction of the employee to the official business trip to the territory of a foreign state is made on the basis of the legal act (order, orders) of the employer without registration of a travel certificate In addition to cases of commanding to the CIS member states, with which intergovernmental agreements are concluded, providing that in the documents for entry and leaving the border authorities are not stamped on the intersection of the state border (paragraph 3 of the Decisions of the Government of the Russian Federation of December 26, 2005 No. 812).

Registration of a travel certificate in this case is not required. It is enough to arrange forms No. T-9 "Order (order) on the direction of the employee on a business trip" and No. T-10A "Service task for sending on a business trip and a report on its implementation."

When it comes to several separate business trips, it is necessary to place these documents for each business trip (a business trip to leave and business trip after vacation).

The Ministry of Finance of Russia has repeatedly indicated that the order (order) on the direction of the employee on a business trip and travel certificate have the same purpose. In parallel to compile two documents on one fact of economic activity (the letters of the Ministry of Finance of Russia dated December 6, 2002 No. 16-00-16 / 158, dated December 26, 2005 No. 03-03-04 / 1/42, from 05/17/2006 No. 03- 03-04 / 1/69).

A travel certificate is a document certifying the arrival time on the service business trip and the time of staying in it, in each destination, marks are made (on arrival and decreasing) and are certified by the signature of a responsible official, therefore in the letter dated 23.05.2007 No. 03-03-06 / 2/89 of the Ministry of Finance of Russia changed its position. But the registration of business trips carried out in foreign states, the recommendations of the Ministry of Finance of Russia, outlined in this letter do not include, so registration of a travel certificate not required . In this case, the fact of finding an employee on a business trip will be confirmed by marks in a passport, a copy of which must be attached to the advance report.

In addition to the orders for a business trip, the official task is drawn up (form No. 10 - a), in which the purpose of a business trip is described in detail. The service task is necessary if the employee documented cannot confirm the effectiveness of his work on a business trip. Form No. 10 is included in the Count "A brief report on the task", in which you can describe the work done, but not recorded on paper (customer search, visits to presentations, negotiation). Properly executed service task will help demonstrate practical benefits and validity of incurred costs.

An employee who refused to go on a business trip without good reasons, can be attracted to disciplinary responsibility - to make a remark to him (declare a reprimand). Separate workers are prohibited to send on business trips or can be sent only with their written consent, while they should be familiarized in writing with their right to refuse the proposed business trip (Art. 259 of the Labor Code of the Russian Federation). For violation of the rules for the direction of employees on a business trip to the organization, a fine in the amount of from 30,000 to 50,000 rubles may be imposed, and on the head of the organization - in the amount of from 1000 to 5,000 rubles. This violation may lead to another punishment, such as an administrative suspension of the organization's activities for up to 90 days (Article 5.27 of the Administrative Code of the Russian Federation).

According to Art. 166 of the Labor Code of the Russian Federation official travel of workers, the permanent work of which is carried out on the way (has a traveling character), service business trips do not recognize. This applies to, for example, couriers and drivers, only if the courier trips are made during the working day, within the settlement and affect only the fare.

Now more and more institutions come from cash payments and use debit bank cards in their accounting. In this article, I will tell you what documents need to reflect such operations in the program "1C Accounting of the State Institution 8" edition 1.0.

The first situation we consider is to remove cash through an ATM at the cashier.

First, create a document "Cash application (bank card)", which can be found through the Treasury / Bank menu.

Fill out the "Application" tab, create a bank card in the bank card directory

Fill out the tabular part on the "Decoding" tab

And for the document fill in the "Execution" tab

After that, we carry out a document

Often, when conducting documents, the program can produce such errors: "In line 1 of the tabular part" Deciphering the payment "Requisite" (CT) CPP "Not filled". How to correct them?

We go to the "Decoding" tab, in any place of the table part, press the right mouse button and select the "List Setup

Choose a position that was stated in a mistake, and we note it, click "Apply" and "OK"

This field appeared in the tabular part, fill it and after carrying out a document

Let's see the wiring formed by this document.

And now we design the second document - the receipt order with the operation "Cash receipt of D / S from account 40116 (210.03)"

Fill out the tabular part on the "Accounting records" tab and conduct a document

Wiring, formed by the document, you can see in the picture.

The second situation is the cash deposit through an ATM at the expense of the institution.
The first document, which we must form in this case is the expenditure order with the "Collection to a bank account (201 23)" operation, it can be found in the "Cashier" menu.

Fill out the document

Please note that in the "Facial Account" field you need to specify the personal account, open in the bank.

We carry out a document

The next document is an accounting operation. Created money to account 40116 through an ATM with the use of a debit bank card open to the account 40116

Add a new document, fill in the tabular part.

There are such situations when when choosing a corresponding account, it is impossible to find it in the list. In this case, click the "Corrective Account" button and select the desired account.

In typical wiring documents for off-balance accounts are formed automatically, in the operation of accounting, such wiring must be made independently.

And the last document is the "Cash receipt" with the type of operation "Cash receipt to the cost of recovery of expenses (210 03)" (Treasury / Bank menu).

Fill out the document

Wiring formed by the document

Thus, when removing cash from the debit card, the account 201.23 is not used, and when making funds to the account, accounts 210.03 and 201.23 apply.

If you need more information about 1C: BSU 8, then you can get our collection of articles for free.

Consultant Companies "Maipl" According to 1C programs for government agencies

In order to minimize cash settlements with individuals, state (municipal) cultural institutions are increasingly implementing non-cash payments in their economic activities using bank cards. Among such calculations, the operations for issuing wages to employees (so-called "salary" projects are still occupied. Also payment cards are used to issue accountable sums. Many cultural institutions not only give money to bank cards, but also make money from the bank's bank cards to pay for services rendered.

"Salary" projects

The transfer of wages to employee bank cards is carried out by almost all state (municipal) institutions, and this operation is brought to automatism. Such operations practically displaced the traditional way to issue a salary from cash in cash.

For your information:the method of obtaining wages is established in a collective or employment contract (Article 136 of the Labor Code of the Russian Federation).

The convenience of non-cash payments for the salaries have long been appreciated not only by employers (there is no need to use the services of collection during transportation of quite large sums of money, the elimination of errors that occur earlier when calculating cash), but also the workers themselves (do not specifically go to the cashier to raise the queue, Recalculate money, etc.).

As part of the "salary" project, the institution concludes contracts with the bank:

- On the release and maintenance of bank cards. Based on such a contract and an applied list of workers, consonants to receive wages to a bank card, accounts (so-called cardschet) open for each employee and the issue of bank cards are issued. It is worth noting that the cash received by the employee's cards is considered his personal property.

In the same agreement, the conditions of service maintenance are determined (the cost of service, as well as at the expense of this service will be made (institutions or card holder - employee));

- On transfer by the establishment of wages to open bank cards of workers. Based on this contract at the payroll date, the institution forms a total amount of wages and the register of payments against each employee - the card holder.

The conditions of the above agreements can be combined in one contract concluded with the bank.

Note:from July 1, 2018, the payment of wages of employees of state (municipal) institutions will be made only on the World National Payment Cards. Therefore, before the specified date, employees must be provided with such cards. The issuance of national maps by credit institutions is already produced (from July 1, 2017). Such innovations were introduced by the Federal Law of 01.05.2017 No. 88-FZ "On Amendments to Article 16.1 of the Law of the Russian Federation" On Consumer Protection "and the Federal Law" On the National Payment System ". Before making changes to pay wages, payment means of international payment systems Visa, MasterCard, etc.

In accounting Wage transfer operations for employee bank cards are recorded next account correspondence:

Casual institutions		Budget institutions		Autonomous institutions
Paragraph 102 instructions No. 162n *		Clause 129 Instructions No. 174n **		Paragraph 157 Instructions No. 183N ***
Debit	Credit	Debit	Credit	Debit	Credit
			0 201 11 610 0 201 27 610		0 201 11 000 0 201 21 000 0 201 27 000

* Instructions for the application of the plan of budget accounting accounts, approved by the Order of the Ministry of Finance of the Russian Federation of December 6, 2010 No. 162n.

** Instructions for the application of an accounting account plan of budgetary institutions, approved by the Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

*** Instructions for the application of accounting accounts plan of autonomous institutions, approved by the Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

Example 1.

For July 2017, employees of the budget institution of culture are accrued in the amount of 600,000 rubles. The amount of NDFL, held in the specified month, is 78,000 rubles. By agreement of employees, wages are transferred to them by bank cards.

The total amount of wages listed by employees for the first half of the month was 260,000 rubles.

According to the agreement concluded with the bank within the framework of the "salary" project, the costs of annual making cards pays the institution. These expenses are taken into account when calculating subsidies for the implementation of the state task. For the first year of bank card service (from July 1, 2016 to May 31, 2017), the Bank presented the Act of the Services rendered and put an account in the amount of 17,000 rubles.

In accounting, these operations will be affected as follows:

	Debit	Credit	Amount, rub.
Accrued salary
Listed on bank cards employees wages for the first half of the month
Painted NDFL
Listed on bank cards workers wages due to them ((600 000 - 260 000 - 78 000) rub.)
		Offline account 18 (211 KUP)
Listed ndfl to the budget
		Offline account 18 (211 KUP)
Accrued expenses for payment of banking services on annual maintenance of bank cards
Paid banking services
		Offline account 18 (226 Cosu *)

* In accordance with the instructions No. 65n, banking services should be reflected by KVR 244 "Other purchasing of goods, works, services for providing state (municipal) needs" and setting 226 "Other services" of KuSU (letters of the Ministry of Finance of the Russian Federation of 18.11.2016 No. 02-05 -10/6853, Federal Treasury of 08/12/2013 No. 42-2.2-06 / 51).

At the same time, the means to pay for services of credit institutions to enroll funds for employee accounts opened in credit institutions at the expense of such employees can be kept by the employer from wages of workers on the basis of their application. At the same time, these payments are carried out by the Institution for the KVR 111 "Fund of remuneration of institutions" and the holder 211 "Wages" of Khu.

Calculations with accountable persons

Payment of accountable amounts can also be carried out on bank cards of employees of the institution - accountable persons. At the same time, the order of opening such cards differs from the order established within the framework of "salary" projects.

Features of the implementation of operations to ensure the funds of the public sector institutions using cards are defined in section. V Rules No. 10n (Letter of the Ministry of Finance of the Russian Federation of December 6, 2010 No. 02-07-10 / 72408).

In accordance with paragraph 36 of Rules No. 10n, the institution produces operations using cards under a bank account agreement concluded by the Off with a credit institution for opening account No. 40116 for accounting for cash with bank cards, and Regulation No. 266-p.

Thus, according to the rules No. 10n, bank cards are issued to the account No. 40116, an open ofk in the bank, and not to the invoice. That is, in this case, the Bank's client is an institution, and not individuals - accounting on.

Ensuring accountable persons of the establishment of funds using maps in accordance with Rules No. 10H is as follows:

the name of the operation	Order procedure
Obtaining bank cards	The institution is in the OFC application for maps (f. 0531247). In it, it asks to give the cards personified authorized employees (that is, accountable persons). Based on such statements, the FL forms the registry for the release of cards (f. 0531248) and sends it to the credit institution. In addition to the registry, the institution also submits to the bank documents necessary for making maps. After receiving receipt of card readiness notice, an institution's employee receives the manufactured cards and envelopes containing PIN codes to them (clause 37, 38 of Rules No. 10N)
Transferring funds from an account on the map	To obtain cash from the card, it is necessary to make money on the map. For this, the institution is in the OTC at the place of service no later than the day preceding the day of receipt of funds, the application for the receipt of funds listed on the map (f. 0531243). After checking such an application, the IPC generates a payment order for transferring funds to the relevant accounts No. 40116 (that is, funds are credited to the bank card). The amounts arrived at the card, the OFK reflects in decoding (f. 0531250) (p. 11, 18, 41 of rules No. 10N)
Removing funds from a map by an accountable facility of the institution	The authorized (accountable person) of the institution to which the map was issued is entitled to remove the necessary funds through an ATM or cash issuance point. Confirmation of cash recovery will serve as a cash receipt issued by an ATM or operator-cashier
Return (application) on the card by an accountable person of unused amounts	When returning unused funds to the card, as well as after making funds to the card in other cases, the establishment on the day of funds is submitted to the Office of the Funds (f. 0531251), signed by the head and chief accountant. Also decoding is compiled by the institution if available on the map, cash is not in demand (partially or not fully utilized) within 45 calendar days from the date of transfer to the card, not counting the day of the listing. Based on deciphering OFC, the payment order for the transfer of the unclaimed amount (the amount of cash made) from the card to the appropriate account of the OFC, indicating the details of the "Appointment of payment" of information in this wording: "unused on the map" or "Cash-contributed" (p. 42 , 44, 45 rules number 10n)

Accounting Accounts with accountable persons using bank cards open to account No. 40116 are carried out using the following correspondence of accounts:

Casual institutions		Budget institutions		Autonomous institutions
Debit	Credit	Debit	Credit	Debit	Credit
Credited funds on the card accountable person on the basis of an application for an institution for transferring funds to the card
Paragraph 92 of Instructions No. 162n		Paragraph 115 of Instructions No. 174n		Paragraph 118 of Instructions No. 183N
Received by accountable person Cash with a bank card through an ATM, and also paid by the accountable person acquired services (works, goods) using cards
Paragraphs 92, 84 Instructions No. 162n		Paragraph 105 instructions No. 174n		Paragraph 108 of Instructions No. 183N
Remains of unused accountable amounts are returned to the card through an ATM or cash receipt point
Paragraphs 84, 47 instructions No. 162n		Paragraph 106 of Instructions No. 174n		Paragraph 109 of Instructions No. 183N
Enrolled in the expense of unclaimed (entered on the card) amount
Item 47 Instructions No. 162n		Paragraph 78 of Instructions No. 174n		Paragraph 81 of Instructions No. 183N
Adopted amounts of expenses produced by an accountable person
Paragraph 84 of Instructions No. 162n		Paragraph 106 of Instructions No. 174n		Paragraph 109 of Instructions No. 183N
1 401 20 xxx 1 105 00 340 1 106 00 310 1 109 00 xxx		0 105 00 340 0 106 00 310 0 109 00 xxx 0 401 20 xxx		0 105 00 000 0 106 00 000 0 109 00 xxx 0 401 20 xxx

Instead of the XXX characters specified in the table, the corresponding CUP code is affixed, XX is the corresponding analytical account code.

Example 2.

The bank card of the accountable person of the autonomous institution was translated from the personal account on the basis of an application for the purchase of household goods in the amount of 1,700 rubles. The acquisition of household goods was carried out both for cash and for cashless payments.

Household goods worth 1,000 rubles. were paid by a bank card.

The funds remaining on the map (700 rubles) worker removed in cash through an ATM. On them, he also acquired household goods worth 650 rubles.

All confirmation documents (commodity and cash checks, electronic terminals checks) are attached to the advance report.

The unsighted balance of cash in the amount of 50 rubles. Made by accountable person on a card through an ATM.

All operations are made at the expense of the subsidy provided for the implementation of the state task.

In accounting, these operations will be affected as follows:

	Debit	Credit	Amount, rub.
Enrolled on a reporting person card Cash
		Increase the off-balance account 18 (340 Kward)
Made payment by the accountable person of household goods bank card
Removed by an employee from a bank card cash through an ATM
		Increase the off-balance account 18 (610 KUP)
Acquired to account purchased household goods
Entered through an ATM on the map the residue of unspent cash
	Increase the off-balance account 17 (510 KUP)
Credited to the account amount entered on the map
	Reducing the off-balance account 18 (340 Kward)	Increase the off-balance account 18 (610 KUP)

As mentioned above, the rules No. 10n establish the procedure for issuing employees of settlement institutions (debit) cards to pay for the costs associated with the activities of these organizations, with invoices, open-ink on account No. 40116.

At the same time, according to specialists of financial departments, funds issued by agencies under the report to their employees can be listed on "salary" maps of these employees to carry out operations related to:

with payment of expenditures of facilities for the supply of goods (including fuel and goods), the performance of work, the provision of services;

with travel expenses;

with compensation to employees of documented expenses.

Such clarifications are given in the letters of the Ministry of Finance of the Russian Federation of July 21, 2017 No. 09-01-07 / 46781, from 10.09.2013 No. 02-03-10 / 37209.

Receive payments from the population

The possibility of payment for goods (works, services) by bank cards for many consumers is an important factor. In this regard, the payment terminals with which the reception of payments from bank cards are made, not only commercial organizations, but also state (municipal) institutions, have now become installed at the box office.

Acceptance of payments from banking maps of individuals is carried out within the framework of the acquiring contract with the credit institution. Under this Agreement, the Bank (Equiler) provides a range of services for the processing and conducting card payments. The contract reflects the conditions and cost of installing equipment (payment terminals), maintenance of terminals, the amount of remuneration to the Bank and the timing of the transfer of funds to the organization's account from the consumer account.

The possibility of concluding such agreements by state (municipal) institutions is confirmed in the letters of the Ministry of Finance of the Russian Federation of October 16, 2014 No. 02-07-10 / 52197, the Central Bank of the Russian Federation of July 30, 2013 No. 14-27 / 763.

To use the acquiring opportunities to the institution providing paid services to the population, it is necessary:

provide a place to establish a payment terminal (POS terminal) on its territory. It is worth noting that the terminal is installed at the office of the institution;

take to pay plastic cards according to the bank with the bank;

paying the Commission specified in the contract for the provision of rental services.

For its part, the Bank undertakes:

install the terminal on the selected territory. Such terminals can be provided by the Bank for free or for rent;

conduct training of employees of the institution for working with the terminal and carrying out the card operations;

to check the sufficiency of money on the client's account at the time of purchase;

translate amount to the institution's account within the specified time;

provide advice and support in difficulties;

provide consumables.

The amount of commission for acquiring services is determined by the terms of the contract.

Note:With the transfer of the transfer of funds received from the consumers of services, the provisions of paragraph 10 of Art. 8 of the Federal Law of 27.06.2011 No. 161-FZ "On the National Payment System", according to which the bank's remuneration for the transfer of funds cannot be kept from the amount of money transfer, except for the implementation of transboundary cash transfers (letter from 07/30/2013 № 14-27 / 763).

The basis for reflecting operations made using payment cards in accounting is the register of operations or an electronic magazine. Such a magazine (registry) is formed using the terminal at the end of the day and is transferred to the bank. The write-off or crediting of cash on operations committed using payment cards is carried out no later than the working day following the day of receipt in the credit institution of the register of operations or an electronic journal (clause 2.9 provisions No. 266-P).

The reconciliation of mutual settlements between the institution and the credit institution is carried out by issuing an act with the frequency established in the acquiring agreement (weekly, monthly).

Accounting Operations on receiving payments from bank cards is issued taking into account the instructions No. 162n, No. 174n, No. 183n next correspondence correspondence:

Casual institutions		Budget institutions		Autonomous institutions
Debit	Credit	Debit	Credit	Debit	Credit
Receiving payment services (goods, works) using the bank card recipient services (goods, works) through the payment terminal established at the office of the institution
Item 47 Instructions No. 162n		Paragraph 77 of Instructions No. 174n		Item 80 Instructions No. 183n
Accrued income from the implementation of entrance tickets
Written with bank card accounts agencies with the application of the payment terminal. Ticket fees	2 201 23 510 Increase the off-balance account 17 (130 KSU)
Enrolled on the personal account of the institution cash received from the Bank-Equiler for the disadvantage of the Commission (90 000 rub. - (90 000 rubles. X 1%))	2 201 11 510 Increase the off-balance account 17 (510 KUP)	2 201 23 610 Increase the off-balance account 18 (610 KUP)
Reflects the calculations with the Equiler Bank for the Commission		2 201 23 610 Reducing the off-balance account 17 (130 KSU)
Reflects debt to the bank in the amount of payment services rendered
The debt on payment of banking services for receiving payments is offset by a counter-homogeneous requirement

* In accordance with paragraph 333 of the instructions No. 157n property obtained by the institution in gratuitous use, to reflect on the off-balance sheet "Property obtained in use".

Calculations using bank cards in state (municipal) institutions are conducted not only for payments (wages, accountable amounts) employees, but also to receive payments from the population for rendered services.

The convenience and safety of such calculations fully justify the costs of paying for banking services to open and maintain such cards, as well as to pay for various banking commissions for transferring funds from consumer payment cards. Therefore, over the years, the volume of calculations will only increase and gradually displace cash with cash.

To reflect Calculations with the application of payment cards will help those in the article correspondence and examples drawn up by the provisions of the instructions No. 162N, No. 174n, No. 183n and explanations of the financial department.