Door score 105.34 or 105.36. Accounting for materials in budgetary institutions (nuances)

"Public organizations: accounting and taxation", 2011, N 3

The article will consider the procedure for budgetary accounting of inventories by budgetary institutions that are not recipients of subsidies as part of the implementation of the state (municipal) task in 2011.

General provisions

The procedure for budgetary accounting of material reserves is regulated by Orders of the Ministry of Finance of Russia dated December 1, 2010 N 157n "On Approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) institutions and Instructions for its application" (hereinafter - Instruction N 157n) and dated December 6, 2010 N 162n "On approval of the Chart of Accounts for budget accounting and Instructions for its application" (hereinafter - Instruction N 162n).

Recall that Instruction N 157n contains general provisions for accounting by budgetary, state and autonomous institutions, including accounting for inventories. In the development of this regulatory act, Instruction N 162n has been developed, intended for use:

public authorities (state bodies);
local authorities;
management bodies of state and territorial off-budget funds;
state (municipal) state institutions;
state academies of sciences;
other legal entities, in accordance with the legislation of the Russian Federation, exercising the budgetary powers of recipients of budgetary funds;
budgetary institutions until the adoption by federal executive authorities, constituent entities of the Russian Federation, local governments of a decision to provide them with subsidies from the corresponding budget of the budgetary system of the Russian Federation in accordance with paragraph 1 of Art. 78.1 of the RF BC.

Accounting object

The conditions for classifying inventory items as inventories have not changed significantly compared to the rules in force in 2010. As before, they include items used in the activities of a budgetary institution for a period not exceeding 12 months, regardless of their value , finished products, goods for sale. In addition, from 01/01/2011, the following material assets are included in inventories, regardless of their cost and service life (clause 99 of Instruction N 157n):

forest roads subject to reclamation;
bed linen and bedding (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.) and other soft inventory;
building structures and parts ready for installation (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.);
equipment requiring installation and intended for installation. Equipment that requires installation includes equipment that can be put into operation only after assembling its parts and attaching it to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. At the same time, the equipment includes control and measuring equipment or other devices intended for installation as part of the installed equipment, and other material assets necessary for construction and installation work;
disabled equipment and vehicles for the disabled;
precious and other metals for prosthetics;
special equipment for research and development work, purchased under contracts with customers to ensure the fulfillment of the terms of the contracts before transferring it to the scientific division;
material values of a special purpose.

In accordance with clause 21 of Instruction N 162n, the following grouping accounts are used to account for operations with inventories:

0 105 30 000 "Inventory - other movable property of the institution";
0 105 40 000 "Material stocks - objects of leasing".

Accounting for operations with inventories is carried out on the following accounts:

Account name	Accounting object
0 105 31 000 "Medicines and dressings - other movable property institutions"	Medicines, components, endoprostheses, bacterial drugs, sera, vaccines, blood, dressings, etc.
0 105 32 000 "Products food - other movable institution's property	food, food rations, milk mixtures, therapeutic and preventive nutrition etc.
0 105 33 000 "Fuel and lubricants materials - other movable property institutions"	All types of fuel, fuels and lubricants: firewood, coal, peat, gasoline, kerosene, fuel oil, autol, etc.
0 105 34 000 "Construction Materials - other movable institution's property	All types of building materials: - silicate materials (cement, sand, gravel, lime, stone, brick, tile), timber materials (round timber, lumber, plywood and etc.), building metal (iron, tin, steel, sheet zinc, etc.), hardware (nails, nuts, bolts, hardware, etc.), sanitary materials (faucets, couplings, tees, etc.), electrical materials (cables, lamps, cartridges, rollers, cords, wires, fuses, insulators, etc.), chemical moskative (paint, drying oil, roofing felt, etc.) and other similar materials; - building structures ready for installation and details (metal, reinforced concrete and wooden structures, blocks and prefabricated parts buildings and structures, prefabricated elements); equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.); - equipment requiring installation and intended for installation. to the equipment, requiring installation includes equipment, which can only be put into effect after assembling its parts and attaching to the foundation or supports of buildings and structures, as well as spare parts kits equipment. The equipment includes and instrumentation or other devices intended for installation in the composition installed equipment, and others material assets necessary for construction and installation works
0 105 35 000 "Soft inventory - other movable property institutions"	Linen (shirts, shirts, dressing gowns, etc.); bed linen and accessories (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.); clothing and uniforms, including overalls (suits, coats, raincoats, coats, dresses, jackets, skirts, jackets, trousers, etc.); shoes, including special (boots, boots, sandals, felt boots, etc.); sportswear and footwear (suits, boots, etc.); other soft inventory. Special clothing includes special clothing, special footwear and safety accessories (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, gloves, goggles, helmets, gas masks, respirators, other types of special clothing). Soft inventory items are marked financially responsible person in the presence head of the institution or his deputy and accounting employee with a special stamp indelible paint without damage to the appearance subject with the name of the institution, and when issuing items for operation additional labeling indicating the year and month of their issue from the warehouse. Marking stamps must be kept from the head of the institution or his deputy
0 105 36 000 "Other inventories - other movable property institutions"	- special equipment for research and development work, acquired under contracts with customers to ensure fulfillment of the terms of the contracts before the transfer of it to the scientific department; - young growth of all kinds of animals and animals on fattening, birds, rabbits, fur animals, bee colonies regardless of their value; - offspring of young animals, if available in institutions working cattle; - planting material; - reagents and chemicals, glass and chemical dishes, metals, electrical materials, radio materials and radio components, photo accessories, test subjects animals and other materials for teaching purposes and research works, precious and other metals for prosthetics, as well as disabled equipment and vehicles for disabled people; - household materials (electrical light bulbs, soap, brushes, etc.), stationery accessories (paper, pencils, pens, refills and etc.); - tableware; - returnable or exchange containers (barrels, cans, boxes, glass jars, bottles, etc.), as free (empty), and with material values; - feed and fodder (hay, oats, etc.), seeds, fertilizers; - book and other printed matter, except for printed matter intended for sale, as well as the library fund and blank products strict reporting (forms of securities, receipt books, holograms, certificates, diplomas, certificates, work books (liners to them), etc., made typographically in the form approved legal act of the authority containing the number, a series with a degree of protection and special requirements for their storage, issuance and destruction (hereinafter referred to as strict reporting forms)); - spare parts intended for repair and replacement of worn parts in machines and equipment, vehicles, facilities production and household inventory; - special purpose materials; - other inventories
0 105 37 000 "Finished products - other movable property institutions"	Products manufactured in an institution for purposes sales
0 105 38 000 "Goods - other movable property institutions"	Material assets acquired by the institution for sale
0 105 39 000 "Markup for goods - other movable property institutions"	Trade markup (discount)
0 105 44 000 "Construction Materials - objects of leasing	Building materials that are the subject
0 105 46 000 "Other inventories - leasing items"	Other inventories that are the subject financial lease (leasing) agreements

The Letter of the Ministry of Finance of Russia dated December 29, 2010 N 02-06-07 / 5396 contains a table of conformity with the Chart of Accounts for budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n "On approval of the Instruction on budget accounting" (hereinafter - Instruction N 148n), Chart of accounts for budgetary accounting, approved by Order of the Ministry of Finance of Russia N 162n. US. 47 shows a table of correspondence between the Charts of Accounts of budgetary accounting for accounting for inventories used in 2010 and 2011.

Correspondence table of the Charts of Accounts of budgetary accounting for accounting for inventories used in 2010 and 2011

Chart of accounts 2010	Chart of accounts 2011
Instruction N 148n	Instructions N 157n and N 162n
Name accounts	Account number		Account number	Account number
material reserves	0 105 00 000	material reserves	0 105 00 000
0 105 30 000 material reserves - other movable property institutions	0 105 40 000 material reserves - items leasing
Medicines and dressings facilities	0 105 01 000	Medicines and dressings facilities	0 105 31 000
Food	0 105 02 000	Food	0 105 32 000
Fuel and lubricants materials	0 105 03 000	Fuel and lubricants materials	0 105 33 000
Construction materials	0 105 04 000	Construction materials	0 105 34 000	0 105 44 000
soft inventory	0 105 05 000	soft inventory	0 105 35 000
Other material reserves	0 105 06 000	Other material reserves	0 105 36 000	0 105 46 000
material stocks (in part values, destined for implementation)	0 105 01 000, 0 105 02 000, 0 105 05 000, 0 105 06 000	Goods	0 105 38 000
There is no analogue		Markup on goods	0 105 39 000
Finished products	0 105 07 000	Finished products	0 105 37 000

Acceptance of inventories for accounting

Inventories are accepted for accounting at actual cost. In this case, the determination of the actual cost of inventories depends on the conditions for their receipt. So, the actual cost of inventories purchased for a fee are recognized (clause 102 of Instruction N 157n):

amounts paid in accordance with the contract to the supplier (seller);
amounts paid to organizations for information and consulting services related to the acquisition of material assets;
customs duties and other payments related to the acquisition of inventories;
remuneration paid to an intermediary organization through which inventories are acquired, in accordance with the terms of the contract;
amounts paid for the procurement and delivery of inventories to the place of their use, including delivery insurance. If several items of inventory are indicated in the supplier's accompanying document, then the costs of their delivery (under the supply agreement) are distributed in proportion to the cost of each item of inventory in their total cost;
amounts paid for bringing inventories to a state in which they are suitable for use for the planned purposes (working out, sorting, packaging and improving the technical characteristics of the received stocks that are not related to their use);
other payments directly related to the acquisition of inventories.

Note! According to clause 103 of Instruction N 157n, if a budgetary institution carries out centralized purchases of inventories and (or) trading (production) activities, then the costs incurred for the procurement and delivery of inventories to central (production) warehouses (bases) and (or) consignees, including delivery insurance, may not be included in the actual cost of acquired inventories, but relate to the expenses for the financial result of the current financial year, provided that this order is reflected in its accounting policy. It should be noted that Instruction N 148n did not provide for this right.

The actual cost of inventories when they are manufactured by the institution itself is determined based on the costs associated with the manufacture of these assets (in the manner specified in the accounting policy of the institution). The indicated cost does not include the amount of general business and other similar expenses, except when they are directly related to the acquisition (manufacturing) of inventories.

The actual cost of inventories remaining with the institution as a result of dismantling, disposal (liquidation) of fixed assets or other property is determined based on their current market value as of the date of acceptance for accounting, as well as the amounts paid by the institution for the delivery of inventories and bringing them to usable condition.

The posting of inventories is reflected in the budget accounting registers on the basis of primary accounting documents (supplier's invoices, etc.) (clause 22 of Instruction N 162n). In cases where there are discrepancies with the data of the supplier's documents, an Act on the acceptance of materials is drawn up (f. 0315004).

Accounting for operations on the receipt of inventories is carried out in accordance with the content of the business transaction:

in the journal of operations for the disposal and transfer of tangible assets - in terms of operations for accounting for materials, goods at the formed actual cost (in the amount of actual investments) and operations to increase the actual (book) cost of materials (equipment accounted for as materials, etc.); n.) for the amount of actual costs for their additional equipment, modernization;
in the journal of transactions of settlements with suppliers and contractors or in the journal of transactions of settlements with accountable persons - in terms of operations for the receipt of material reserves at the actual cost of their acquisition (manufacturing);
in the journal for other operations - for other operations of receipt of objects of material reserves.

Analytical accounting of material reserves is carried out by their groups (types), names, varieties and quantity in the context of materially responsible persons and (or) storage locations.

Analytical accounting of material reserves, food products, young animals and fattening animals is carried out on cards of quantitative-sum accounting of material assets (f. 0504041).

Analytical accounting of food products is maintained in the Turnover sheet for non-financial assets (f. 0504035). Entries in the turnover sheet for non-financial assets are made on the basis of the data of the Cumulative Statement for the Arrival of Foodstuffs (f. 0504037) and the Cumulative Statement for Food Consumption (0504038). On a monthly basis, turnovers are calculated in the Turnover Sheet for non-financial assets and the balances at the end of the month are displayed.

Accounting for broken dishes is maintained by financially responsible persons in the Book of registration of broken dishes (f. 0504044).

Analytical accounting of young and fattening animals is carried out by species and age groups (fattening animals - only by species) in the Animal Record Book (f. 0504039).

Analytical accounting of finished products, goods transferred for sale is carried out separately.

Financially responsible persons keep records of material reserves in the Book (Card) of accounting for material assets (f. 0504042, 0504043) by name, grade and quantity.

The forms of these budgetary accounting registers were approved by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their application.

Transfer and write-off of inventories

Accounting for operations on the disposal and transfer of inventories is kept in the journal of operations on the disposal and transfer of non-financial assets.

Reflection in the accounting of operations for the movement of material reserves within the institution, their transfer to operation is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the following primary documents:

Requirement-consignment note (f. 0315006);
Menu-requirement for the issuance of food products (f. 0504202);
Statement for the issuance of feed and forage (f. 0504203);
Statement of the issuance of material assets for the needs of the institution (f. 0504210).

Write-off of materials and food is made on the basis of:

Menu-requirements for the issuance of food products (f. 0504202);
Sheets for the issuance of feed and forage (f. 0504203);
Sheets of issuance of material assets for the needs of the institution (f. 0504210);
Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), used to write off all types of fuel as consumption;
Act on the write-off of inventories (f. 0504230);
Act on the write-off of soft and household equipment (f. 0504143), used to write off soft equipment and utensils. In this case, the write-off of dishes is made on the basis of the data of the Book of registration of the battle of dishes (f. 0504044).

Retirement (vacation) of inventories is carried out at the actual cost of each unit or at the average actual cost. The chosen method must be fixed in the accounting policy and applied continuously throughout the financial year.

Note! The accounting unit of material reserves is chosen by the institution independently in such a way as to ensure the formation of complete and reliable information about these reserves, as well as proper control over their presence and movement (clause 101 of Instruction N 157n). The chosen method for determining the unit of inventories must be fixed in the accounting policy of a budgetary institution. Depending on the nature of inventories, the procedure for their acquisition and use, a unit of inventories may be an item number, a batch, a homogeneous group, etc. It should be noted that Instruction N 148n did not provide for this right.

The disposal of inventories in the amount of natural loss is carried out on the basis of acts reflected in the expenses of the current financial year, and the disposal of inventories as a result of theft, shortages, losses - on the basis of properly executed acts reflecting the cost of material assets to reduce the financial result of the current financial year with simultaneous presenting to the guilty persons the amounts of the damage caused.

Correspondence of accounts for the receipt and disposal of inventories

Here is the correspondence of accounts for accounting for inventories, based on Appendix 1 to Instruction N 162n.

Contents of operation	Account number
by debit	on credit
Acceptance of objects for accounting inventories received by in kind for damages, caused by the perpetrator	0 105 31 340 - 0 105 36 340	0 401 101 72
Posting materials received from liquidation of fixed assets and remaining at the disposal of the institution	0 105 32 340 - 0 105 36 340	0 401 101 72
Formation of initial cost inventories based on several contracts with suppliers, instructions (notices)	0 106 34 340	0 302 21 730, 0 302 22 730, 0 302 26 730, 0 302 91 730, 0 302 34 730, 0 208 21 660, 0 208 22 660, 0 208 26 660, 0 208 34 660, 0 107 33 440, 1 304 04 340, 1 401 10 151, 0 401 10 180
Accounting for inventories (excluding finished products) based on the actual cost	0 105 31 340 - 0 105 36 340	0 106 34 440
Posting of inventories (excluding finished products) formed value according to the contract with the supplier, order (notice)	0 105 31 340 - 0 105 36 340	0 208 34 660, 0 302 34 730, 0 107 33 440, 1 304 04 340, 1 401 10 151, 0 401 10 180
Posting at market value surplus inventories, identified during the inventory	0 105 31 340 - 0 105 36 340	0 401 10 180
Acceptance for accounting of gratuitously received inventories	0 105 31 340 - 0 105 36 340	1 304 34 340, 1 401 10 151, 0 401 10 180
Acceptance for accounting of inventories, remaining at the disposal of the institution results of dismantling works during the repair of fixed assets	0 105 34 340, 0 105 36 340	0 401 10 180
Transfer of finished products for use in the activities of the institution (for own needs)	0 105 31 340, 0 105 32 340, 0 105 34 340, 0 105 35 340, 0 105 36 340	0 105 37 440
Internal movement of material stocks between financially responsible persons in the institution	0 105 31 340 - 0 105 36 340	0 105 31 340 - 0 105 36 340
Capitalization of inventories in total their actual value, formed household way (not for sale)	0 105 31 340, 0 105 36 340	0 106 34 440
Acceptance of finished products for accounting prime cost	0 105 37 340	0 109 61 000
Free transfer of material reserves	1 304 04 340, 0 401 20 241, 0 401 20 242, 1 401 20 251, 1 401 20 252, 1 401 20 253	0 105 31 440 - 0 105 36 440
Contribution to the authorized capital of tangible reserves	0 302 73 830	0 105 31 440 - 0 105 36 440
Write-off of spent material stocks, natural loss of material stocks within the established norms on the basis of supporting documents	0 401 20 272, 0 106 34 340, 0 109 61 272, 0 109 71 272, 0 109 81 272, 0 109 91 272	0 105 31 440 - 0 105 36 440
Transfer of inventories to production (creation) of objects fixed assets, intangible or non-produced assets, other inventories in the performance works, services	0 106 11 310, 0 106 13 330, 0 106 31 310, 0 106 32 320, 0 106 34 340, 0 109 61 272, 0 109 71 272, 0 109 81 272, 0 109 91 272	0 105 31 440 - 0 105 36 440
Implementation of redundant and unused inventories (excluding finished products):
- accrual of income from sales by price sales (including VAT)	0 205 74 560	0 401 10 172
- accrual of the buyer's debt materials on taxes subject to transfer by budgetary institutions to the budget in cases established tax legislation of the Russian Federation	2 205 81 560	2 401 10 180
realizable inventory	0 401 10 172	0 105 31 440 - 0 105 36 440
- write-off of sales costs inventories (by types of expenses)	0 401 10 172	0 401 20 200
Write-off of losses of inventories, fallen into disrepair due to natural and other disasters, dangerous natural phenomenon, disaster	0 401 20 273	0 105 31 440 - 0 105 36 440
Write-off of inventories due to identified shortages, theft, other losses attributed to the perpetrators:
- accrual of debts for identified shortages, theft, other losses, attributed to the perpetrators (shown at market value)	0 209 74 560	0 401 10 172
- write-off from the balance sheet inventories (reflected at book value)	0 401 10 172	0 105 31 440 - 0 105 36 440
Acceptance of finished products	0 105 37 340	0 109 61 000
Sales of finished products works (services rendered) according to the actual cost	0 401 10 130	0 105 37 440
Write-off of natural loss of finished products	0 109 61 272, 0 109 71 272, 0 109 81 272	0 105 37 440

Journal Expert

"Budget Organizations:

accounting and taxation"

Accounting for materials in budgetary institutions (BU) differs from accounting in commercial organizations. In this article you will find information about the features of reflecting transactions with materials in the accounting system.

Inventories in budgetary institutions - what is it and how is account 105 formed

Accounting for inventories in accounting records is regulated by Order No. 174n dated December 16, 2010 of the Ministry of Finance of Russia. However, all state organizations also follow the main NLA, which is the order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n. These legislative acts approve private and general charts of accounts and instructions explaining their use. All the information presented in the article and the described procedure for writing off inventories in budgetary institutions are based on the provisions of these legal acts.

The composition of inventories includes items that are used for no more than a year, finished products, goods, as well as other specific assets listed in paragraph 99 of the Instructions for the chart of accounts (order No. 157n). For their accounting, a synthetic account 010500000 "Inventories" is provided. Account number 105 itself, which reflects inventories in a budgetary institution, consists of 26 digits, but only digits 18-26 are used in the institution's accounting. Depending on the group and type of inventories and the essence of their movement, the code in the digits 22-26 changes in the account number.

Below, the scheme for generating an accounting account number in a budgetary organization is considered, and the digit codes are deciphered using the example. A detailed breakdown of the categories can also be found in clause 21 of the Instructions for the chart of accounts (order No. 157n), in the table of the chart of accounts for budgetary institutions and in clause 2.1 of the Instructions for this chart of accounts (order No. 174n).

Account category number

Financial support	Accounting object	Accounting object group	Type of accounting object	Type of receipts, disposals of the accounting object
Example, account 110532340 "Increase in the cost of food - other movable property of the institution"

1 - at the expense of the budget	105 - inventories	3 - other movable property	2 - food	340 - cost increase

The nuances of recording transactions with finished products and goods are not considered in this article.

Accounting for the receipt of materials

Materials are accounted for by institutions at their actual cost, which includes:

the cost paid to the supplier;
amounts for related services;
customs duties;
other costs associated with the purchase of materials.

To reflect receipts, separate analytical accounts “Material reserves” are allocated, in categories 24-26 of which code 340 is used for each type of material: 010521340 - 010526340, 010531340 - 010536340, 010538340 (see order No. 174n).

The BU can purchase materials on its own or through the head office (in case of insufficient authority). See the table below for the main postings for the receipt of materials, other transactions can be found in clause 34 of the Instructions for the chart of accounts (order No. 174n).

Wiring	Wiring Description
Kt 030234730 "Increase in accounts payable for the acquisition of inventories", 020834660 "Reduction of accounts receivable of accountable persons for the acquisition of inventories"	Purchase of materials
Dt 010500000 "Inventories" (010521340 - 010526340, 010531340 - 010536340, 010538340) Kt 030404340 "Internal settlements for the acquisition of inventories"	Transfer of materials from a higher institution
Dt 010500000 "Inventories" (010521340 - 010526340, 010531340 - 010536340, 010538340) Kt 010600000 Investments in non-financial assets (010624340, 010634340)	Independent production of materials, purchase under a number of contracts (cost of materials, transport costs, consulting services, etc.)

How to write off inventories in a budgetary institution: write-off procedure

The write-off of the cost of inventories can occur in 2 ways:

at the actual cost of an individual item;
average actual value.

The selected method for the relevant asset or group of assets must be applied consistently throughout the reporting year. We will describe, using an example, how to write off inventories in a budgetary institution.

Example

In the warehouse of the school there is 5 meters of roll paper at a price of 150 rubles. per meter, 7 meters of drawing paper at a price of 177 rubles. per metre. In addition, at the beginning of the month, another 10 meters of drawing paper were purchased at a price of 168 rubles. per metre. For a month, 15 meters of drawing paper were used. Let's determine the average actual cost of 1 used meter of drawing paper and the total cost.

The average actual cost of 1 meter is:

(5 × 150 + 7 × 177 + 10 × 168) / (5 + 7 + 10) = 166.8 rubles.

The total cost of the used paper is equal to:

166.8 × 15 = 2,502 rubles

Disposal transactions are also reflected in separate accounts of the analytical accounting of the Inventory account, ending in 440 and denoting a decrease in the cost of the relevant materials.

Wiring	Wiring Description
Dt 040120272 "Expenditure of inventories", 010900000 "Costs for the manufacture of finished products, performance of works, services" (010960272, 010970272, 010980272, 010990272)	Use of materials in current activities or in production
Dt 040110172 "Income from operations with assets" Kt 010500000 "Inventories" (010521440 - 010526440, 010531440 - 010536440)	Sale of materials (except for finished products and goods), as well as write-off due to unsuitability, in case of shortage
Dt 030404340 "Internal settlements for the acquisition of inventories" Kt 010500000 "Inventories" (010521440 - 010526440, 010531440 - 010536440)	Transfer of materials from the parent institution to the subordinate

For information on how materials are recorded in commercial organizations, read the article. "Accounting entries for accounting materials" .

Results

Accounting in accounting is strictly regulated by regulations. Each movement of materials must be formalized by primary documents and reflected in accounting entries using their own special (budget) accounting accounts.

In accordance with Instruction No. 157n, accounting of inventories in a budgetary institution is kept on an active balance account 0 105 00 LLC Material Reserves by groups and types of accounting objects reflected in Table. 4.3.

Synthetic inventory accounts

Table 4.3

Type of accounting object	Inventories by accounting groups
Type of accounting object	Particularly valuable movable property of the institution	Other movable property of the institution	Items
Medicines and dressings
Food
Fuels and lubricants
Construction materials
soft inventory
Other inventories
Finished products

Markup on goods

Material reserves that do not belong to a budgetary institution, but are in its use or disposal in accordance with the terms of the contract, are accepted for accounting in the amount of the value provided for in the contract. Their value is reflected in the off-balance account 02 “Tangible assets accepted for storage”.

The accounting unit of inventories is chosen by the institution independently when forming an accounting policy and must ensure the formation of complete and reliable information about inventories, as well as proper control over their presence and movement. Depending on the nature of material reserves, the procedure for their acquisition and use, a unit of material reserves may be an item number, a batch, a homogeneous group (clause 11 of Instruction No. 157n).

Paragraph 119 of Instruction No. 157n establishes the procedure for analytical accounting of inventories. Analytical accounting is maintained in accounting registers by their groups (types), names, varieties and quantity, in the context of materially responsible persons and (or) storage locations.

Analytical accounting of finished products, goods transferred for sale is carried out separately. Analytical accounting of goods transferred for sale is carried out in the context of financially responsible persons, places of sale in the manner established by the institution as part of the formation of an accounting policy.

It should be noted that the actual cost of acquired (manufactured) inventories is formed on the following accounts:

when purchasing inventories- on accounts 0 105 00 000 "Inventory" and 0 106 00 LLC "Investments in non-financial assets". Quite often, inventories are taken into account directly to account 0 105 00 LLC "Material reserves" at the cost indicated in the documents of counterparties. Account 0 106 00 000 “Investments in non-financial assets” (for inventories: 0 106 24 000, 0 106 34 000, 0 106 44 000) is used when reflecting investments made in the amount of costs that form the actual cost of inventories;

when the institution manufactures inventories necessary to ensure the activities of the institution and not intended for sale (realization) - 0 106 00 Investments in non-financial assets LLC;

when the institution manufactures inventories intended for sale (finished products)- on account 0 109 00 LLC “Costs for the manufacture of finished products, performance of works, services”.

The increase in the cost of acquired inventories includes all costs directly related to their acquisition.

The costs of the institution for the payment of contracts for the acquisition of inventories are carried out under Art. 340 "Increase in the cost of inventories" KOSGU. If the supply contract also provides for the delivery of inventories by the supplier or any other related services, payment of these costs is also made under Art. 340 "Increase in the cost of inventories." The reflection in accounting of various operations of the receipt of inventories can be represented in the form of a diagram (Fig. 4.6).

Rice. 4.6.

Acquisition of inventories by budgetary institutions is carried out on the basis of contracts of sale or supply that they conclude with suppliers, since all budgetary institutions are endowed with the rights and obligations of state customers.

All orders for the supply of goods, performance of work, provision of services for the needs of budgetary institutions must be placed in accordance with the requirements of Federal Law No. 44-FZ dated 05.04.2013 "On the contract system in the field of procurement of goods, works and services to meet state and municipal needs ".

Warehouse accounting of material stocks is carried out in physical terms (sorted accounting) in accounting cards for material assets in the form 0504043. Such cards are entered for each item number of material stocks. Material assets accounting cards indicate the name of the material, unit of measure, price, brand, grade, size, as well as data on the receipt and consumption of inventories. In this case, after each entry, the remaining stock is displayed. All primary accounting documents on the movement of inventories are monthly transferred to the accounting department according to the register.

The actual cost of inventories acquired through subsidies for the fulfillment of the state task also includes the amount of VAT presented to the budgetary institution by suppliers.

Example 2 According to the consignment note dated August 28 this year, the budgetary institution received medicines and dressings for the medical room. Under the terms of the agreement, an advance payment of 30% was transferred for the future supply of medicines and dressings on August 24 of this year.

Medicines and dressings were purchased by the institution at the expense of subsidies for the implementation of the state task. The total cost of the received medicines and dressings amounted to 8658.50 rubles. (including VAT).

In the accounting of a budgetary institution, the entries presented in Table. one.

Table 1

Reflection in the accounting of a budgetary institution of the receipt of inventories

		The fact of economic	Corresponding
		The fact of economic
		The advance payment for medicines and dressings was transferred in accordance with the terms of the supply agreement
		The medicines and dressings received by the institution were registered

		The final payment for the received medicines and dressings was made

If a budgetary institution has entered into several contracts related to the acquisition of inventories (separately for delivery, separately for transport services for delivery, etc.), each of them is paid according to the corresponding KOSGU code in accordance with the budget classification of the Russian Federation (for example, transport services for delivery - subsection 222 "Transport services").

All expenses incurred are accumulated on the balance sheet account 0 106 00 LLC "Manufacturing of inventories, finished products (works, services)", through which the actual cost of the acquired property is formed.

Example 3 From the supplier, on the basis of the invoice and invoice dated September 28 of the current year, the budget institution received inventories (terry and waffle towels) for a total of 49,276.57 rubles.

The supply contract provides for an advance payment of 30%. Inventories were acquired by the institution at the expense of subsidies for the implementation of the state task. Transportation costs for the delivery of inventories amounted to 2560 rubles. and were paid to the transport organization under the contract on September 28 of the current year. In the accounting of a budgetary institution, the entries presented in Table. one.

Table 1

Reflection in the accounting of a budgetary institution of receipt and payment of inventories

The fact of economic	Corresponding
The fact of economic
The advance payment for the supply of inventories was transferred in accordance with the terms of the contract		783,00
Capitalized inventory based on vendor invoice		276,57
The offset of the transferred advance payment has been made		783,00
The final settlement was made with Kamere LLC for the supply of material reserves		493,57
Reflected the cost of transport services
Transferred funds to pay for transport services
The transfer of soft inventory to the warehouse is reflected at the formed actual cost of 49,276.57 rubles. + 2 560 rub.		836,57

When acquiring inventories through income-generating activities, their value is determined excluding VAT. The allocation of VAT amounts and their reflection on the account 0 210 12 LLC "VAT settlements on acquired material assets, works, services" is carried out on the basis of invoices issued.

The VAT presented by suppliers can be deducted if the requirements of Art. 172 of the Tax Code of the Russian Federation:

the acquired inventories are intended for the implementation of transactions subject to VAT;
inventories are taken into account;
there is a properly executed invoice of the supplier of material stocks.

Example 4 On the basis of the invoice and invoice dated May 10 of this year, the budgetary institution received Canon cartridges for the printer for a total of 16,048 rubles from Snabzhenie LLC. (including VAT - 18%). Cartridges were acquired through income-generating activities. In the accounting of a budgetary institution, the entries presented in Table. one.

Table 1

Reflection in the accounting of a budgetary institution of the receipt of inventories for income-generating activities

		The fact of economic	Corresponding
		The fact of economic
		Canon cartridges received by a budgetary institution are registered (excluding VAT)
		Reflected VAT on the cost of purchased cartridges
		VAT submitted for deduction
		Reflected payment for cartridges

The value added tax indicated in the invoice for received inventories may or may not be included in the accounting of budgetary institutions in the actual cost of inventories.

Schematically, the procedure for taking into account the amounts of value added tax on incoming inventories in different situations is shown in Fig. 4.7.

Rice. 4.7.

In the accounting of budgetary institutions, there are operations to account for underdeliveries of inventories from suppliers. Underdelivery occurs if the supplier shipped to the buyer a smaller amount of inventory than provided for in the contract, part of the inventory was lost (spoiled) during transportation.

The underdelivery of inventories is reflected on the basis of an act of acceptance of materials (form 0315004), which indicates the quantity and cost of the missing (damaged) inventories.

When posting inventories in the presence of discrepancies with the data specified in the accompanying documents of the supplier, material assets are accepted by the commission for the receipt and disposal of assets. The act of acceptance of materials in the form No. M-7 (form 0315004) is the basis for filing claims with the supplier or carrier and for reflecting the underdelivery in the accounting. A claim to the supplier (carrier) is presented only for short delivery (shortage, damage) of inventories in excess of the norms of natural loss.

Therefore, when accepting inventories for each nomenclature unit of these assets, the total amount of underdelivery (shortage, damage), the amount of underdelivery (shortage, damage) within the norms of natural wastage, the amount of underdelivery (shortage, damage) in excess of the norms of natural wastage are determined.

Example 5 On the basis of an invoice and a consignment note dated October 18 of this year, food products were received from Snabzhenie LLC at the expense of subsidies for the implementation of a state task for a total of 7320 rubles. Of these, according to the documents received:

UHT drinking milk with vitamins (mdzh. 2.5%) 1 l - 80 pcs. at a price of 48 rubles. (conditionally);
fresh cucumbers - 87 kg at a price of 40 rubles. (conditionally).

Actually received milk - 75 pcs. (shortage of 5 pieces x 48 rubles = 240 rubles), cucumbers - 80 kg.

An act of acceptance of materials No. 3 dated October 18 of this year was drawn up. Norms of natural loss:

1) when transporting milk by road - the norms are not provided;
2) transportation of fresh cucumbers - 0.6% of the weight of the cargo (in accordance with the order of the Ministry of Agriculture of Russia, the Ministry of Transport of Russia dated January 14, 2008 No. 3/2 "On approval of the norms for the natural loss of potatoes, vegetables and gourds when transported by various modes of transport") .

We determine the norms of natural loss for fresh cucumbers (Table 1).

Determination of the cost of underdelivered food

Table 1

The total amount of the shortfall in excess of the norms of natural loss amounted to 499.20 rubles. (259.20 rubles + 240 rubles). On the basis of the act of acceptance of materials in the amount of shortage in excess of the norms of natural loss of 499.20 rubles. a claim is made to the supplier.

We reflect in the accounting undersupply of inventories (Table 2).

table 2

Reflection in the accounting of a budgetary institution of food receipts

		Fact of economic life	Corresponding
		Fact of economic life
		100% advance payment was transferred against the upcoming delivery of food
		The receipt of food products minus the shortage is reflected: 7,320.00 rubles. - 280.00 rub. - 240.00 RUB
		The amount of shortage within the norms of natural loss was attributed to an increase in the actual cost of food
		The supplier's obligation for the delivered food products was set off against the transferred prepayment (minus the shortage in excess of the natural wastage)
		The amount of debt in terms of missing food was received on the account of the institution

Budgetary institutions regularly take measures to write off (liquidate, dismantle, dispose of), dismantle property belonging to them on the basis of the right of operational management, and periodically carry out repair work. As a result, waste (scrap metal, waste paper, rags, etc.), as well as components, spare parts and other “secondary” materials, come to the disposal of a budgetary institution. At the same time, budgetary institutions have the right to operational management of such material reserves from the moment they are received (and. 2, article 299 of the Civil Code of the Russian Federation).

Budgetary institutions must record such receipts as income-generating activities (CFD 2).

In this case, it does not matter whether the relevant non-financial assets were taken into account by the type of activity of KFO 2 or by the type of activity of KFO 4. The actual cost of inventories remaining with a budgetary institution as a result of dismantling, disposal (liquidation), fixed assets or other property is determined in accordance with with provisions and 106 of Instruction No. 157n based on their current estimated value as of the date of acceptance for accounting.

In a similar manner, the actual cost of inventories received as a result of repair work is determined.

Reflection in the accounting of a budgetary institution of the receipt of inventories from write-offs (liquidation, disassembly, disposal), dismantling of property are presented in Table. 4.4.

Reflection in the accounting of a budgetary institution of the receipt of inventories from write-offs, dismantling of property

Table 4.4

The fact of economic	Account correspondence	Source documents
The fact of economic		Source documents
Material reserves remaining at the disposal of a budgetary institution received from the liquidation (dismantling, disposal) of fixed assets were taken into account		Property write-off act (forms 0306003.0306004, 0306033.0504143).
Accounted for inventories (materials, components, spare parts, rags, firewood, etc.) remaining at the disposal of a budget institution based on the results of dismantling, repair work, including work on the dismantling of non-financial assets	2 105 21 340, 2 105 26 340, 2 105 31 340, 2 105 36 340	The act of acceptance of materials (form 0315004). Act on the posting of material assets received during the dismantling and dismantling of buildings and structures (form M-35)

Example 6 On the balance sheet of a budgetary institution, as part of fixed assets, there was a computer CPU Intel Pentium 4 manufactured in 2007 (stock number 1040060141). The computer was purchased in May 2007 with an initial cost of 29,200 rubles. (account 010134000 "Machinery and equipment - other movable property of the institution"). In September 2015, the computer was written off on the basis of the act on the write-off of the fixed asset object dated September 15, 2005 No. 11.

As a result of the liquidation of the computer, spare parts were credited at the current estimated cost: CD-ROM worth 660 rubles.

In accounting on September 15, 2015, the posting of inventories is reflected in the entry:

D 2,105 36,340 "Increase in the value of other inventories - other movable property of the institution" - K 2,401 10,172 "Income from operations with assets" - 660 rubles.

Inventories can be capitalized in a budgetary institution based on the results of the inventory (unaccounted objects). Inventory is not only an important general business event, but also an element of the accounting policy of a budgetary institution. An inventory of inventories is carried out in the manner prescribed by the Guidelines for the inventory of property and financial obligations (Order of the Ministry of Finance of Russia No. 49) -

The inventory list must indicate the amount of unrecorded material assets identified during the inventory and the circumstances of the occurrence. Based on the results of the inventory, an act on the results of the inventory is drawn up (form 0504835).

The act on the results of the inventory signed by the head of the institution is the basis for making entries in the accounting of a budgetary institution:

D 2 105 21 340 “Increase in the cost of medicines and dressings - especially valuable movable property of the institution”, 2 105 27 340 “Increase in the cost of finished products - especially valuable movable property”, 2 105 31 340 “Increase in the cost of medicines and dressings - other movable property of the institution”, 2,105 38,340 “Increase in the cost of goods - other movable property of the institution” - K 2,401 10,180 “Other income” - unrecorded inventories identified during the inventory were credited.

Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

From January 1, 2011, state-owned institutions in terms of accounting for material reserves apply the relevant provisions of instructions N 157n (1) and 162n (2). Instruction N 157n provides general rules for accounting for these assets (composition, formation of actual value, rules for disposal, receipt, internal movement, grouping and analytical accounting of inventories). Instruction N 162n provides a specific list of inventories and a methodology for recording operations with inventories. We will consider all these questions in the 1st task of this work.

Material values taken into account in the composition of inventories

In accordance with clause 99 of Instruction N 157n, inventories can be divided into four groups:

- items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;
- finished products;
- goods intended for sale;
- material assets, regardless of their cost and service life, according to the closed list given in clause 99 of Instruction N 157n.

It is noteworthy that part of the list of material assets classified as inventories, regardless of their cost and service life, is familiar to accountants of state institutions, since it was given in paragraph 51 of Instruction N 148n. Let us dwell on the positions first named as inventories:

- forest roads subject to reclamation;
- sportswear and footwear;
- building structures and parts ready for installation;
- equipment requiring installation and intended for installation;
- disabled equipment and means of transportation for the disabled;
- precious and other metals for prosthetics;
- special equipment for research and development work before its transfer to the scientific department;
- material values of a special purpose.

Inventory accounts

Objects of inventories on account 105 00 "Inventories" by analytical groups of the synthetic account of the accounting object:

- 30 "Other movable property of the institution";
- 40 "Property - objects of leasing".

In this case, the objects of material reserves - other movable property of the institution are accounted for on accounts containing the analytical code of the type of synthetic account of accounting objects (23rd category of the account) from 1 to 9. The objects of material reserves - objects of leasing are accounted for on accounts containing in the 23rd category accounts codes 4, 6. Inventory accounts used by state institutions:

Account number	Account name
	Inventory - other movable property of the institution
	Medicines and dressings - other movable property of the institution
	Food products - other movable property of the institution
	Fuels and lubricants - other movable property of the institution
	Building materials - other movable property of the institution
	Soft inventory - other movable property of the institution
	Other inventories - other movable property of the institution
	Finished products - other movable property of the institution
	Goods - other movable property of the institution
	Margin on goods - other movable property of the institution
	Inventories - objects of leasing
	Building materials - objects of leasing
	Other inventories - objects of leasing

To account for operations to change the value of inventories, accounts are used, in the 24th-26th categories of which, respectively, the code is indicated:

- 340 - increase in the cost of materials;
- 440 - decrease in the cost of materials.

At the same time, account 0 105 39 000 has only one analytical account 0 105 39 340 "Increase due to markup in the cost of goods - other movable property of the institution." According to the author, there is a misprint in the Chart of Accounts for Budgetary Accounting, approved by Instruction N 162n. The account number for changing the cost of goods due to the markup should be 0 105 39 440, since operations to increase the cost of goods should theoretically be accompanied by a decrease in the value of the markup. The write-off of the markup is also made on the credit of account 105 39 000 using the "Red reversal" method.

On account 0 105 31 000 "Medicines and dressings - other movable property of the institution" medicines, components, endoprostheses, bacterial preparations, sera, vaccines, blood, dressings are taken into account.

Account 0 105 32 000 "Food products - other movable property of the institution" is intended for accounting of food products, food rations, milk formulas, medical and preventive nutrition.

Account 0 105 33 000 "Fuels and lubricants - other movable property of the institution" is designed to account for all types of fuel, fuel and lubricants: firewood, coal, peat, gasoline, kerosene, fuel oil, autol.

On account 0 105 34 000 "Building materials - other movable property of the institution" the following are taken into account:

- all types of building materials: silicate materials (cement, sand, gravel, lime, stone, brick, tiles), forest materials (round wood, lumber, plywood), building metal (iron, tin, steel, sheet zinc), metal products ( nails, nuts, bolts, hardware), sanitary materials (faucets, couplings, tees), electrical materials (cable, lamps, cartridges, rollers, cord, wire, fuses, insulators), only) and other similar materials;
- building structures and parts ready for installation (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements, equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators));
- equipment requiring installation and intended for installation (equipment that can be put into operation only after assembling its parts and attaching it to the foundation or supports of buildings and structures, sets of spare parts, as well as instrumentation or other devices intended for installation as part of the installed equipment, and other material assets necessary for construction and installation works).

Account 0 105 35 000 "Soft inventory - other movable property of the institution" collects information on the following objects:

- linen: shirts, shirts, dressing gowns;
- bed linen and accessories: mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags;
- clothes and uniforms: suits, coats, raincoats, short fur coats, dresses, sweaters, skirts, jackets, trousers;
- shoes, including special shoes (boots, boots, sandals, felt boots, etc.);
- sportswear and footwear (suits, boots, etc.);
- other soft inventory;
- special clothing: special clothing, special footwear and safety devices (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, other types of special clothing).

Items are labeled by a financially responsible person in the presence of the head of the institution or his deputy and an accounting officer. Marking stamps are kept by the head of the institution or his deputy (clause 118 of Instruction N 157n).

Account 0 105 36 000 "Other inventories - other movable property of the institution" includes: - special equipment for research and development, purchased under contracts with customers to perform work under contracts before transferring it to the scientific department;

- young growth of all kinds of animals and fattening animals, birds, rabbits, fur-bearing animals, families of bees;
- offspring of young animals in the presence of working animals in institutions;
- planting material;
- reagents and chemicals, glass and chemical utensils, metals, electrical materials, radio materials and radio components, photographic accessories, experimental animals and other materials for educational purposes and research work, precious and other metals for prosthetics, as well as disabled equipment and vehicles for disabled people;
- household materials (light bulbs, soap, brushes), stationery (paper, pencils, pens, rods);
- tableware;
- returnable or exchange containers (barrels, cans, boxes, glass jars, bottles, etc.), both free (empty) and with material values;
- feed and fodder (hay, oats and other types of feed and fodder for animals), seeds, fertilizers;
- book and other printed products, except for printed products intended for sale, as well as library stock and strict reporting forms. Forms of strict accountability include forms of securities, receipt books, holograms, certificates, diplomas, forms of certificates, forms of work books (inserts to them) and other forms;
- spare parts intended for the repair and replacement of worn parts in machinery and equipment, vehicles, production and household equipment;
- special purpose materials;
- other inventories.

Account 0105 37 000 "Finished products - other movable property of the institution" records products manufactured in the institution for the purposes of sale. In accordance with clause 27 of Instruction N 162n, state-owned institutions accept finished products for accounting at the end of the month at the actual cost. That is, the planned (regulatory-planned) cost of finished products is not reflected in the accounting of state-owned institutions, as is the case, for example, in budgetary and autonomous institutions.

On account 0105 38000 "Goods - other movable property of the institution" goods intended for resale are recorded. Goods are accepted for accounting at actual cost. When goods are transferred for sale, their value is brought to the selling (retail) price at the expense of the markup, which is recorded on account 0 105 39 000 "Margin on goods - other movable property of the institution".

Accounts 0 105 44 000 "Building materials - leased items", 0 105 46 000 "Other inventories of leased items" account for objects named on similar accounts for accounting for other movable property of the institution (accounts 0 105 34 000, 0 105 36 000) leased.

When forming the accounting policy of an institution, a unit of accounting for inventories is selected, which should ensure the formation of complete and reliable information about inventories, as well as proper control over their presence and movement. Depending on the nature of inventories, the procedure for their acquisition and use, a unit of inventories may be an item number, a batch, a homogeneous group (clause 101 of Instruction N 157n).

In connection with the budget reform being carried out in the Russian Federation, since 2011, all state (municipal) institutions (regardless of their legal status) must organize accounting (budget) accounting in accordance with the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n, which approved the Unified Chart of Accounts and Instructions for its use (hereinafter - Instruction N 157n). At the same time, budget accounting by state institutions is carried out on the basis of Instruction N 162n * (1).

Account 101: what objects can an institution reflect in 2018 at cadastral value

The article discusses the features of the organization and maintenance of budgetary accounting of fixed assets by state institutions established by these documents.

Accounting for transactions with material objects related to fixed assets is carried out on account 101 00 "Fixed assets", which is included in the accounts of section II "Non-financial assets" of Instruction N 157n. Therefore, the provisions of this section are applicable when organizing the accounting of fixed assets. Let's look at some of them in the part relating to fixed assets.

Account 101 00 is intended for collecting, registering and summarizing information in monetary terms on the state of fixed assets owned by the Russian Federation, constituent entities of the Russian Federation, municipalities, budgetary and autonomous institutions, as well as on operations related to their disposal (transfer, sale , write-off from the balance sheet), receipt (acquisition) (clause 22 of Instruction N 157n). Moreover, fixed assets should be understood as tangible assets with a useful life of more than 12 months (regardless of their value), intended for repeated or permanent use on the basis of the right of operational management in the course of the institution’s activities when it performs work (renders services), for the implementation of public authorities (functions) or for the management needs of institutions that are in operation, stock, on conservation, leased, leased (subleasing), as well as objects of the library fund of the institution (with the exception of periodicals) (clause 38 of Instruction N 157n) .

Note! Fixed asset items do not include items that serve less than 12 months (regardless of their value), as well as tangible items of property related to material reserves * (2) that are in transit, listed as part of unfinished capital investments or finished products (products ), goods (clause 39 of Instruction N 157n).

The revaluation of the value of fixed assets and capital investments in them (with the exception of property constituting the state (municipal) treasury) is carried out by institutions in accordance with the requirements of clause 28 of Instruction N 157n - as of the beginning of the current year by recalculating their book value and the accrued depreciation amount . The procedure for revaluation is established by the Government of the Russian Federation. At the same time, the revaluation of fixed assets that make up the treasury of the Russian Federation, a constituent entity of the Russian Federation, a municipality, is carried out on the date of the transaction, as well as on the reporting date of the preparation of budget reporting in the manner prescribed by regulatory legal acts adopted respectively by the Government of the Russian Federation, the highest executive body of the constituent entity of the Russian Federation, local administration.

The results of the revaluation are subject to reflection in accounting separately: as of the first day of the current year, the results of the revaluation are not included in the financial statements of the previous reporting year, but are accepted when forming the balance sheet data at the beginning of the reporting year.

According to paragraphs 4, 5 of Instruction N 162n, 3 grouping accounts are used to account for transactions with fixed assets, divided into several analytical accounts. We present them in the table.

Account number	Analytical account name
Account 101 10 000 "Fixed assets - real estate"
101 11 000	Residential premises - real estate of the institution
101 12 000	Non-residential premises - real estate of the institution
101 13 000	Structures - real estate of the institution
101 15 000	Vehicles - real estate of the institution
101 18 000	Other fixed assets - real estate of the institution
Account 101 30,000 "Fixed assets - other movable property"
101 31 000	Residential premises - other movable property of the institution
101 32 000	Non-residential premises - other movable property of the institution
101 33 000	Structures - other movable property of the institution
101 34 000	Machinery and equipment - other movable property of the institution
101 35 000	Vehicles - other movable property of the institution
101 36 000	Production and household inventory - other movable property of the institution
101 37 000	Library fund - other movable property of the institution
101 38 000	Other fixed assets - other movable property of the institution
Account 101 40 000 "Fixed assets - leased items"
101 41 000	Residential premises - objects of leasing
101 42 000	Non-residential premises - objects of leasing
101 43 000	Structures - objects of leasing
101 44 000	Machinery and equipment - objects of leasing
101 45 000	Vehicles - objects of leasing
101 46 000	Production and household equipment - leased items
101 47 000	Library stock - leasing items
101 48 000	Other fixed assets - objects of leasing

All-Russian Municipal Forum

It should be borne in mind that regulatory documents for the closing of the month are also subject to reposting, as well as documents that include the results of changed transactions, for example, Acceptance for accounting of fixed assets and intangible assets, Acceptance for accounting of materials and similar.

Important!

The date of transition to the application of the new version of the chart of accounts and, as a result, the method of transforming the turnover of 2018 - changing existing documents in chronological order from the beginning of the year or reversing and entering new transition dates should be agreed with the founder.

Sincerely, Consulting Support Department

OOO Compass Accountant

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Non-produced assets are objects used in the course of an institution's activities that are not products of production.

Non-produced assets include:

- water resources,

— subsoil resources,

— forest resources,

— biological resources,

— radio frequency spectrum,

- others.

Account 00 103 00 000 “Non-produced assets” is intended for reflection in the budget accounting of non-produced assets.

Note!

In order for budgetary institutions to be able to record non-produced resources used in their activities, they (institutions) must have established and legally approved ownership rights to these objects.

Application of classification to accounts 101, 105 and 40110180

This is indicated by paragraph 1 of clause 29 of Instruction No. 25n. The Ministry of Finance of the Russian Federation in the Letter of May 26, 2006 No. 02-14-10a / 1406 gives the following explanations on the issue:

“In accordance with the Order of the Ministry of Finance of the Russian Federation dated February 10, 2006 No. 25n “On Approving the Instructions for Budget Accounting”, non-produced assets (land, subsoil resources, etc.) become the object of budget accounting at the time they are involved in economic (economic) turnover and are taken into account on account 010300000 "Non-produced assets".

The turnover of land plots is carried out in accordance with civil and land legislation.

In accordance with the Land Code of the Russian Federation (Article 20), state and municipal institutions, federal state-owned enterprises, as well as state authorities and local governments are provided with land plots for permanent (unlimited) use. At the same time, legal entities that own land plots on the right of permanent (unlimited) use are not entitled to dispose of these land plots.

The Federal Law "On State Registration of Rights to Real Estate and Transactions Therewith" establishes that land plots are part of real estate.

At the same time, state registration of the right to real estate and putting it on cadastral registration is not a basis for accepting land plots for budget accounting.

Thus, in view of the foregoing, we note that only those land plots for which the institution, in accordance with the Land Code of the Russian Federation, has the right to dispose, are subject to budgetary registration.

Non-produced assets are recorded at their cost.

In accordance with the provisions of Instruction No. 25n, the actual investment of the institution in their acquisition is recognized as the initial cost of non-produced assets.

An exception is the objects of non-produced assets involved in economic (economic) turnover for the first time, the initial cost of which is recognized as their current market value as of the date of acceptance for accounting.

The current market value (as defined in paragraph 29 of Instruction No. 25n) means the amount of money that can be received as a result of the sale of these assets as of the date of acceptance for accounting.

Each object of non-produced assets, put on the balance sheet of a budgetary institution, regardless of whether it is in operation, in stock or on conservation, is assigned a unique serial inventory number. Inventory numbers of non-produced assets are used in budget accounting registers, but are not indicated on the objects themselves.

Analytical accounting of objects of non-produced assets is carried out in the Inventory card of accounting for fixed assets.

Accounting for operations on the disposal and transfer of objects of non-produced assets is kept in the Journal of operations for the disposal and transfer of non-financial assets.

The receipt of objects of non-produced assets is formalized

— Act on the acceptance and transfer of fixed assets (except for buildings, structures) (form 0306001),

— Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (form 0306031).

Example 1

A medical institution purchased a land plot for the construction of a new medical building worth 500,000 rubles (The figures in the example are conditional, since the cost of land varies depending on regions and other conditions).

Operations for the receipt of objects of non-produced assets are documented by the following accounting entries:

End of example.

The disposal of objects of non-produced assets registered with the institution is carried out on the basis of

- Act on the write-off of an object of fixed assets (except for motor vehicles) (form 0306003),

— Act on the write-off of groups of fixed assets (except for motor vehicles) (form 0306033).

Example 2

The state educational institution, as a contribution to the authorized capital of the organization, transferred a land plot worth 700,000 rubles.

This transaction will be reflected in the accounting record as follows:

End of example.

For more information on issues related to budgetary accounting, budget reporting and taxation of budgetary institutions, you can find in the book of the authors of CJSC "BKR-Intercom-Audit" "Budgetary Institutions".

This material was prepared by a group of methodological consultants

Changes to the Chart of Accounts

By Order of the Ministry of Finance of Russia dated 07.05.2003 N 38n, amendments were made to the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated 31.10.2000 N 94n. This Order is valid starting from the financial statements for 2003. The need to make changes to the Chart of Accounts is caused primarily by the fact that several Accounting Regulations were adopted:

PBU 17/02 "Accounting for the costs of research and development and technological work";

PBU 18/02 "Accounting for income tax settlements";

PBU 19/02 "Accounting for financial investments".

In addition, Methodological guidelines for accounting for special tools, special devices, special equipment and special clothing have been developed, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n. The PBU data and the Guidelines provide for new accounts and sub-accounts that were not in the Chart of Accounts.

With the release of PBU 17/02, new sub-accounts were introduced in section I "Non-current assets" of the Chart of Accounts: to account 04 "Intangible assets" - "By types of intangible assets and expenses for research, development and technological work", to account 08 - subaccount 8 "Performance of research, development and technological work." Those expenses that are subject to use in the production of products or are used for management needs are debited from account 08 to the debit of account 04, sub-account "Expenses for research and development and technological work", and then evenly debited from account 04 to the debit of accounts cost accounting (account 20 or 26).

If the results of R&D work cannot be used in the production of products or for management (did not give results), then such expenses are written off immediately from the credit of account 08 "Investments in non-current assets" to the debit of account 91 "Other income and expenses".

In connection with the change in the procedure for accounting for R&D expenses in section III "Production costs", the sub-account "Research and design divisions" was excluded from account 29 "Service industries and facilities".

Financial investments

With the release of PBU 19/02 "Accounting for financial investments" in section V "Cash", account 58 "Financial investments" was supplemented with sub-accounts for accounting for debt securities. For debt securities (bills, bonds) for which the current market value is not determined, the organization should attribute the difference between the initial and nominal value to financial results evenly throughout the entire period of their circulation in proportion to the income due on them.

Purchased promissory notes, securities are accounted for on account 58 "Financial investments" and are reflected in the accounting records with entries:

Debit 58, Credit 76 - purchase of bills and bonds;

Debit 76, Credit 51 - bills paid.

The difference between the purchase price and the nominal price is reflected in the entries:

Debit 58, Credit 91-1 "Other income" - the excess of the nominal value over the purchase;

Debit 91, Credit 58 - the bill is written off at face value.

Interest on a bill is reflected in the entry:

Debit 76, Credit 91 - repayment of interest on a bill.

With regard to account 59 "Provisions for the depreciation of investments in securities", its name has been changed: "Provisions for the depreciation of financial investments". When creating a provision for the depreciation of financial investments, the accountant must record:

Debit 91, Credit 59.

When financial investments are retired or the reserve is reduced, an entry is made:

Debit 59, Credit 91.

Overalls and special equipment

Methodological guidelines approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n provide for new sub-accounts for account 10 "Materials": 10 "Special equipment and overalls in stock", 11 "Special equipment and overalls in operation". The purchase of overalls by an accountant should now be reflected on subaccount 10 of account 10, and when putting it into operation, make an entry:

Debit 10, subaccount 11, Credit 10, subaccount 10.

The cost of workwear at the end of its service life is written off to the cost of production:

Debit 20, Credit 10, subaccount 11.

Income tax changes (deferred tax assets)

With the release of PBU 18/02 "Accounting for income tax settlements", it became necessary to supplement the Chart of Accounts with new accounts. Section I "Non-current assets" includes account 09 "Deferred tax assets". Deferred tax assets are included in the calculation of net assets (Order No. 10n, 03-6/pz dated January 29, 2003 of the Russian Ministry of Finance and the Federal Securities Commission of Russia). The amount of net assets at the end of the financial year is compared with the authorized capital of the organization, and if the authorized capital exceeds the amount of net assets, joint-stock companies are required to reduce the authorized capital. In addition, according to the Federal Law of 07.08.2001 N 119-FZ "On Auditing", if the amount of net assets exceeds 200 minimum wages, the organization will be subject to a mandatory audit. Failure to reflect deferred tax liabilities on accounting accounts leads to a distortion of balance sheet data, and for the distortion of financial statements, a fine is provided in accordance with the Code of Administrative Offenses of the Russian Federation in the amount of 2–3 thousand rubles.

Accounting for fixed assets in budgetary and autonomous institutions

Deferred tax assets should be reflected when receiving not only profit, but also loss. After all, according to the rules of tax accounting, the loss received by the organization in the current year is carried over to the future and taken into account when determining income tax for 10 years. This means that during this period the organization must keep analytical records and reflect deferred tax assets in the accounting accounts.

The sale of property, plant and equipment at a loss also results in a deferred tax asset. After all, according to the rules of accounting, such a loss is immediately taken into account when determining the balance sheet profit. And in tax accounting, the loss received by the organization from the sale of fixed assets is taken into account evenly over the underdepreciated useful life of the fixed asset.

The deferred tax asset is reflected in the accounting accounts by the entry:

Debit 09, Credit 68, sub-account "Calculations for income tax". After the expiration of time, provided that the organization receives profit, deferred tax assets are written off using the entry:

Debit 68 "Calculations for income tax", Credit 09 "Deferred tax assets".

Income tax and deferred tax liability

Section VI "Settlements" of the Chart of Accounts was supplemented with account 77 "Deferred tax liabilities" in accordance with PBU 18/02. Deferred tax liabilities are the product of taxable temporary differences arising in the reporting period and the income tax rate. They are reflected in the entry:

Debit 68, sub-account "Calculations for income tax", Credit 77.

Reduction or repayment of deferred tax liabilities against income tax for the reporting period is reflected as follows:

Debit 77, Credit 68, sub-account "Calculations for income tax".

In connection with the introduction of these documents into force, changes are also made to Form No. 2 "Profit and Loss Statement". Now line 140 reflects profit (loss) before tax, line 147 - permanent tax liability, line 148 - deferred tax asset, line 149 - deferred tax liability, line 150 - current income tax, line 160 - profit after tax.

E. Polunina

Audit firm "Consulting and Audit"

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