In continuation of the topic begun, we suggest that you familiarize yourself with the features of reflecting the most common currency transactions in the accounting of state employees.
Currency transactions in accounting are almost no different from transactions carried out in the national currency. However, there are some nuances that are unique to the currency. These include, in particular, acquisition, conversion into national currency on the date of the economic operation or balance sheet, reflection of exchange rate differences, etc. It is on these operations that we propose to dwell in more detail.
So, for starters, let's find out what activities a budgetary institution needs to carry out in order to purchase currency.
Buying currency
Recall: the main regulatory navigators for a budgetary institution when buying a currency are , , , and .
The acquisition of foreign currency by the manager of budgetary funds is carried out not only with the participation of an authorized bank, but also with the participation of the Treasury.
application-instruction for providing foreign currency according to the form
supporting documents(contracts concluded with non-residents; acts of acceptance and transfer, invitations, tickets, invoices, calculation of travel expenses, etc.)
registries budgetary obligations and budgetary financial obligations
payment order for the transfer from the registration account of the hryvnia equivalent of the transferred funds in foreign currency
payment order for the transfer of funds from the relevant accounts in the national currency for the purchase of foreign currency at the MVRU
foreign currency calculation in equivalent to the national currency*
Having received everything from a budgetary institution Required documents The Treasury, based on the available funds in its foreign currency account, makes a decision to transfer funds from the foreign currency account to the account of the institution opened with the bank institution.
After the appropriate decision is made, the Treasury prepares a payment document for the transfer of funds in foreign currency from the Treasury's account to the foreign currency account of the budgetary institution specified in the application-order. At the same time, the hryvnia equivalent of the transferred currency is transferred (debited) from the registration account of the budgetary institution on the same day on the basis of the submitted registers of budgetary obligations and budgetary financial obligations, as well as a payment order.
Stage 2. Transfer of funds from the registration account of the institution
At this stage, the Treasury transfers funds in national currency to an authorized bank from a registration account opened in the name of a budgetary institution in the Treasury to purchase foreign currency and pay the appropriate commission.
In turn, the bank transfers funds from the registration account to a separate analytical account of the balance sheet 2900 "Accounts payable on transactions for the purchase and sale of foreign currency, banking and precious metals for bank customers."
From this account, funds can be transferred for the purchase of foreign currency not earlier than the next business day from the day the hryvnia was credited to this account.
The authorized bank transfers to account 2900 such amount of funds in hryvnias that is sufficient to carry out transactions for the purchase of the amount of foreign currency indicated in the application, recalculated at the hryvnia to foreign currency rate on the day the funds in hryvnias are credited to account 2900, but not lower than the official hryvnia exchange rate to foreign currency, established by the National Bank for that day ().
Since the foreign exchange rate may change on the day of the transaction for its purchase, the authorized bank in this case is allowed to additionally credit funds in hryvnia to account 2900 in an amount not sufficient to fulfill the client's application for the purchase of foreign currency.
If the institution does not have the opportunity to transfer an additional amount of hryvnia for the purchase of foreign currency and the client agrees to purchase a smaller amount of foreign currency, then the bank purchases foreign currency for an amount less than that indicated in the application for the purchase of foreign currency.
Stage 3. Transfer of currency to a bank account opened in the name of the institution
At this stage, the bank credits the acquired currency to the foreign currency account of the institution.
After the currency has entered the account of the institution, it is necessary to carefully monitor the period of its stay in this account, since there are temporary s There are no restrictions on the presence of such currency on accounts.
Currency on a business trip
The foreign exchange expenses of a seconded worker (according to the approved one) in the amount of the advance payment issued are recalculated into the national currency at the exchange rate for start of the day dates receiving an advance.
In case of overspending during a business trip, that is, expenses exceeding the amount of the advance payment issued in accordance with the approved amount, they are recalculated into hryvnia at the exchange rate at the beginning of the day dates report approval about the use of funds ().
As for exchange rate differences on monetary items, they are determined twice: the first time - on the date implementation business transaction, and second - on the balance sheet date(as of the reporting date) ().
In the first case, all relevant monetary items are recalculated using the exchange rate at the end of the day dates business operations.
In the second - to determine the exchange rate differences on the balance sheet date (reporting date) - the exchange rate is applied at the end of the reporting date.
Finally, let's look at typical wiring associated with the main foreign exchange settlements in the normal activities of the institution. For convenience, we present them in a tabular format (see Table 2).
table 2
No. p / p | Correspondence of sub-accounts |
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Debit | Credit |
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Issuance of foreign currency under the report | |||
2. Instruction No. 492- Instructions on the procedure for opening, using and closing accounts in national and foreign currencies, approved. 3. NP(S)BUgs 130– National regulation (standard) accounting in the public sector 130 "The impact of changes in exchange rates", approved . 4. Order No. 1407– Treasury service procedure state budget on expenses, approved . 5. Order No. 938– The procedure for treasury servicing of local budgets, approved by . 6. Regulation No. 281– Regulations on the procedure and conditions for trading in foreign currency, approved by . 8. Methodological recommendation No. 68– Guidelines on the list of supporting documents for registering budgetary obligations, budgetary financial obligations and making payments, approved. _____________________________________________ At the time of quoting or other materials, distribution of this product LIGA:ZAKON, reference to LIGA:ZAKON obov "language. | |||
Income must be made on the basis of the Order of the Ministry of Finance of the Russian Federation dated February 27, 2018 No. 32n, which approved the next Federal Accounting Standard for Public Sector Organizations “Income” (hereinafter referred to as the standard, SGS “Income”). The provisions of the named standard (as well as other previously approved federal standards) are new for institutions, and therefore it will take time to comprehend them. In this article, we suggest that you familiarize yourself with the basic rules in advance. this document relating to sports institutions.
Foreword
Currently, income accounting in state (municipal) institutions is carried out in accordance with accounting instructions (depending on the type of institution). These documents provide accounts for accounting for income and correspondence accounts to reflect transactions related to them, as well as general order assessment and recognition of income. Recall it (p. 295 - 297 of Instruction No. 157n):
1. Income is assessed at the sale price, the amount of the transaction specified in the contract.
2. Recognition of income is carried out on an accrual basis.
3. The date of recognition is determined by the date of transfer of ownership of the service, goods, finished products, work. When performing work, rendering services under long-term contracts, which specify the stages of implementation, if it is impossible to determine the date of transfer of ownership, a uniform allocation of income and expenses to financial results activities of the institution or their write-off in accordance with the estimate or plan of financial and economic activities.
4. At the end of the financial year, the amounts of accrued income reflected in the relevant accounts of the financial result of the current financial year are closed for the financial result of previous reporting periods.
Since the income of an institution can be from different sources of funding, the procedure for recognizing them is different. As a rule, institutions provide in the accounting policy for certain types of income the features of their accounting.
What will change in 2019 in connection with the transition to the GHS "Income", we will consider further.
Income classification in 2019
By virtue of the new standard, the income of state (municipal) institutions is distributed by accounting groups. In addition, the GHS “Income” does not apply to certain types of income.
Note: accounting group of income - a set of income depending on their economic content with similar principles of recognition in accounting and evaluation, information about which is disclosed separately in the accounting (financial) statements (Clause 6 of the GHS "Income").
Separate accounting groups are income from exchange and non-exchange operations (see below).
Thus, the main income of sports institutions is included in the accounting group of income from exchange operations. At the same time, the institutions also receive income from non-exchange transactions. More details about the criteria for attributing to certain incomes will be discussed below.
It should be noted that the standard does not apply to income arising from (clause 4 of the GHS “Income”):
receiving material assets under a contract for gratuitous use;
receipt of dividends declared (paid) by the investment object, accounted for by the method equity participation;
sales of stocks other than merchandise, finished products and biological products;
sales of fixed assets and intangible assets;
changes in the fair value of financial assets and liabilities or their disposal;
initial recognition of biological assets and biological products and changes in the fair value of such assets and products;
changes in the fair value of other non-financial assets;
changes in foreign exchange rates against the ruble.
Recognition and measurement of income
Section III of the GHS "Income" sets out the general (basic) provisions for the recognition and assessment of income, and in section. IV and V clarified the features of income recognition depending on the accounting group and type of income. Further about everything in order.
General provisions
Income for accounting purposes is recognized as a result of exchange or non-exchange transactions or the occurrence of events (hereinafter referred to as transactions (events)), as a result of which economic benefits or useful potential are expected to be received, provided that their amount (monetary value) can be reliably determined ( Clause 7 of the GHS “Income”).
Income received (accrued) in reporting period, but related to future reporting periods, are recognized for the purposes of accounting, formation and public disclosure of indicators of accounting (financial) statements as deferred income.
Income recognition criteria , established by the GHS "Income", are applied separately to each fact of economic life (operation, event), as a result of which income arises.
In the event of the occurrence of income within transactions (events) consisting of transactions (events) that are separately allocated according to the economic content, income from such separately allocated transactions (events) for accounting purposes is classified (refer to a separate accounting group of income) based on their economic content. and the income recognition criteria provided by the standard for the relevant income accounting group.
In the event that it is not possible to attribute income arising from a separate transaction (event) to a separate accounting group of income (qualify a transaction (event) according to its economic content), the income recognition criteria are applied simultaneously to two or more related transactions (events).
Income received as a result of the exchange of products.
With regard to such income (for example, received under an exchange agreement, barter), it is necessary to pay attention to the following provisions:
1. When selling products (works, services) in exchange for other excellent products (works, services), the exchange is recognized as an operation that generates the income of the institution (Clause 9 of the GHS “Income”).
2. In the event that products (works, services) are exchanged in accordance with the legislation of the Russian Federation for products (works, services) similar in nature and cost without making cash payments, the exchange is not considered an operation that generates the income of the institution (clause 10 of the GHS “Income ").
Doubtful income.
In accordance with paragraph 11 of the GHS “Income”, the amount of recognized income, for which a receivable was revealed that was not fulfilled by the debtor (payer) on time and does not meet the criteria for recognition of an asset (hereinafter referred to as doubtful debt), is adjusted with the formation of a provision for doubtful debt. At the same time, accounting for doubtful debts is carried out by the institution on off-balance accounts of the working chart of accounts approved by it.
The write-off from the balance (off-balance) accounting of doubtful debts on income is carried out on the basis of a decision of the commission for the receipt and disposal of assets in the presence of documents confirming the uncertainty regarding the receipt of economic benefits or useful potential.
In the event that a decision has been made in relation to income debt to recognize it as uncollectible, such debt is written off from the balance sheet (off-balance sheet) accounting of the accounting entity with a simultaneous decrease in income of the current reporting period (reduction of the allowance for doubtful debts).
Termination of recognition (withdrawal from balance sheet (off-balance sheet) accounting) of debt on income as uncollectible is carried out on the basis of a decision of the commission of the institution for the receipt and disposal of assets if there are documents confirming the termination of obligations to pay the debt, the right to collect debt and (or) uncertainty regarding the receipt economic benefits or useful potential.
Income estimate.
In accordance with paragraph 12 of the GHS "Income", income is estimated by the subject of accounting in the full amount of the expected receipt of economic benefits and (or) useful potential contained in the asset.
In order to determine the amount of income, the following are carried out:
a) adjustment for the amount of discounts or benefits provided;
b) adjustment for the discount rate, if the receipt of cash or cash equivalents is expected within a period exceeding 12 months from the date of recognition of income. The key rate of the Central Bank of the Russian Federation effective as of the reporting date is used as the discount rate.
Criteria and features of recognition of income from non-exchange transactions
Income from gratuitous receipts from budgets are recognized (clause 25 of the GHS "Income"):
income from grants, subsidies, subventions and other intergovernmental transfers from other budgets budget system RF, as well as the return of unused interbudgetary transfers;
income from receiving gratuitous and irrevocable transfers provided by supranational organizations and governments of foreign states;
income from receiving gratuitous and non-refundable transfers provided by international financial organizations.
By virtue of clause 28 of the GHS “Income”, income from interbudgetary transfers provided without conditions upon the transfer of assets is recognized in accounting upon the fact of the emergence of the right to receive them:
in the part relating to the current period - income of the current reporting period;
in the part relating to future periods - deferred income.
Income from intergovernmental transfers provided with conditions upon the transfer of assets is recognized in accounting upon the fact of the emergence of the right to receive them as deferred income. Deferred income from interbudgetary transfers is recognized as income from interbudgetary transfers of the current reporting period to the extent that the conditions for the transfer of assets in the part related to the reporting period are met.
The procedure for recognizing receipts from supranational organizations, governments of foreign states and international financial institutions as income is set out in paragraphs 29 - 31 of the GHS "Income".
Note: conditions for the transfer of assets - the conditions established by the transferring party during the transfer of assets, according to which the future economic benefits or useful potential inherent in the transferred assets must be used by the transferee of assets for their intended purpose, including the achievement of specified results, in case of failure to fulfill which the transferred assets must be returned to the transferring party in whole or in part (Clause 6 of the GHS “Revenues”).
Income from fines, penalties, forfeits, damages.
By virtue of clause 32 of the GHS “Income”, such income includes economic benefits or useful potential received or expected to be received from administrative payments and fines, penalties, forfeits, compensation for damage in accordance with the legislation of the Russian Federation.
These incomes are recognized in the accounting records as of the date when the claim to the payer of fines, penalties, forfeits, the claim for damages arises, in particular upon the entry into force of the issued resolution (decision) in the case of an administrative offense, the ruling on the imposition of a court fine, upon presentation to the payer of a document, establishing the right to claim for the payment of forfeits (fines, penalties) provided for by the contract (agreement, agreement) in the amount indicated in the relevant documents (clauses 34, 35 of the SGS “Income”).
Other income from non-exchange transactions.
Such receipts include income not listed in paragraphs 13, 19, 25, 32 of the GHS "Income" (not related to taxes, insurance premiums, intergovernmental transfers, fines, compensation for losses).
According to clause 37 of the GHS “Income”, the object of accounting for other income from non-exchange transactions is certain types proceeds from non-exchange transactions, taking into account their intended purpose (conditions for the transfer of assets), based on the economic content of non-exchange transactions in accordance with budget classification RF. For example, such income includes grants, subsidies (with the exception of subsidies for the execution of a state task), donations, gratuitous receipt of property.
Recognition in accounting of such income is carried out by accounting entities that receive assets (economic benefits) from non-exchange transactions.
In the table, we present the procedure for recognizing other income from non-exchange transactions, depending on the types of income and the stipulated conditions for their transfer.
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Types of other income from non-exchange transactions |
Procedure (moment) of recognition in accounting |
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Free cash receipts (including subsidies and grants) received without conditions on the transfer of assets |
As part of the income of the current reporting period upon the fact of the emergence of the right to receive them from the transferring party in the part related to the reporting period (Clause 39 of the GHS "Income") |
|
Free receipt of property (except for cash) without conditions when transferring assets |
As part of the income of the current reporting period upon receipt of property from the transferring party (clause 39 of the CGS "Income") |
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Income from gratuitous receipts of funds (including subsidies and grants) or income from gratuitously received other assets provided on conditions upon the transfer of an asset |
As part of deferred income at the time the right to receive them arises. As the conditions for the transfer of assets are realized, in the part related to the reporting period, from gratuitous receipts are recognized in accounting as part of the income of the current reporting period (clause 40 of the CGS "Income") |
In paragraphs 41 - 43 of the GHS "Revenues" the features of the recognition of other income from non-exchange transactions are explained:
1.Reflection in the accounting of the financial result (accrual of income) from the disposal of the obligation in connection with the forgiveness of a debt (an obligation for the fulfillment of which the disposal of assets is not expected due to the termination of the claim of a creditor who is not the founder (owner) of the accounting entity) is carried out on the date of derecognition of the obligation (in the current year).
2. Reflection in the accounting of income in case of gratuitous receipt of assets (material assets) carried at fair value at the date they are received. When recording income from such non-exchange transactions, the methods for determining the fair value of gratuitously received assets are used, provided for by regulatory legal acts governing accounting and preparation of accounting (financial) statements.
3. Reflection in accounting of income upon receipt of works and services provided by individuals or legal entities institution through a non-exchange transaction (that is, free of charge), is not carried out, provided that information about this is disclosed in the accounting (financial) statements in accordance with the standard (discussed below).
Criteria and features of recognition of income from exchange transactions
Property income.
In accordance with clause 44 of the GHS “Income”, such income includes, in particular:
income in the form of payment for the transfer of state and municipal property for compensation;
income in the form of interest on cash balances on accounts;
income from the transfer of state and municipal property to trust management;
income from the provision of budget credits, loans;
other incomes provided for by the legislation of the Russian Federation from the use of assets in the form of state or municipal property.
The above property income, with the exception of rental income, is recognized in accounting as part of the income of the current reporting period in the assessment provided for by the terms of agreements (contracts, agreements) (clause 46 of the CGS “Income”).
The procedure for recognizing and evaluating income arising from lease agreements (property lease) or gratuitous use agreements is regulated by the SGS "Lease".
Sales revenue.
According to clause 48 of the GHS “Income”, sales income includes income from the sale of goods, finished products, biological products, as well as income from the provision (performance) of services (works), including services (works), financial security which is carried out at the expense of a subsidy for the implementation of the state (municipal) task.
Such income is recognized in accounting on the date of fulfillment of all the following conditions (clause 51 of the GHS “Income”):
a) the accounting entity has transferred to the buyer significant risks and rewards associated with the possession of goods, finished products, biological products;
b) the subject of accounting does not retain actual control over the goods, finished products, biological products;
c) the subject of accounting has the right to receive economic benefits or useful potential associated with the operation;
d) the amount of income can be measured reliably.
At the same time, paragraphs 52 - 54 provide for the features of the assessment and recognition of the following income:
1. Income from the sale of goods, finished products, biological products are recognized in accounting in an amount equal to the expected flow of economic benefits and useful potential contained in the asset.
2. Income from the provision of services (performance of work) are recognized in accounting as part of the income of the current reporting period as of the date the right to receive them arises in an amount equal to the expected receipt of economic benefits and (or) useful potential contained in the asset.
3. Subsidies for the implementation of the state (municipal) task are recognized in accounting as deferred income on the date the right to receive them arises (that is, on the date the agreement is concluded). Further, deferred income from subsidies is recognized in accounting as part of income from the sale of the current reporting period as the state (municipal) assignment is fulfilled.
Disclosure of information about income in reporting
The explanatory note to the annual accounting (financial) statements discloses the following information on income (clause 55 of the CGS "Income"):
a) about the provisions accounting policy establishing the features of recognition of income by the subject of accounting;
b) on income by groups, subgroups, depending on the economic content with the separation of the amounts of benefits (discounts) provided;
c) on income from gifts, donations and other gratuitously received valuables recognized in the current reporting period, and the nature of these valuables;
d) on the main types of services (works) received free of charge;
e) about amounts accounts receivable, recognized on non-exchange transactions;
f) on the amounts of changes in deferred income by types of income;
g) on the amounts of obligations for advance receipts.
At the same time, it is necessary to separately disclose information on income from income-generating activities and on income received in the form of subsidies for financial support for the implementation of state (municipal) tasks.
Pursuant to paragraph 58 of the GHS “Income”, retrospective disclosure of comparable information is not required on the first application of the standard.
In conclusion, we highlight the main points.
Starting from 2019, income accounting is carried out in accordance with the GHS “Income” in the context of income from exchange and non-exchange transactions. The standard provides criteria and features for the recognition and evaluation of certain types of income. However, the standard does not apply to income received from the sale of non-financial assets due to changes in the value of assets and liabilities, exchange rates and other similar income.
Among the features of the recognition of certain types of income, the following innovations (significantly changing the current procedure) can be distinguished:
1. The amount of recognized income, for which doubtful debts are revealed, is adjusted with the formation of a provision for doubtful debts. At the same time, accounting for doubtful debts is carried out on off-balance accounts of the working chart of accounts approved by the institution. Probably, from 2019, appropriate amendments will be made to Instruction No. 157n.
2. Subsidies for the fulfillment of the state task are recognized in accounting as deferred income on the date the right to receive them arises (regardless of when the agreement is concluded). Further, deferred income from subsidies is reflected in accounting as part of the income of the current reporting period as the state (municipal) task is fulfilled.
Information on income is subject to disclosure in the accounting (financial) statements, unless otherwise provided by other federal standards and instructions for accounting and preparation of financial statements.
In 2019, the instructions for budget accounting were updated several times, and adjustments were made to the current procedure for the formation of KOSGU. All these innovations have changed the rules of accounting in state institutions.
In the article, we will consider the main typical transactions for transactions for a government institution.
When working with accounts of a public institution, be based on:
- Law No. 402-FZ;
- instructions No. 157n and No. 162n;
- federal accounting standards;
- methodological recommendations, letters and explanations of the Ministry of Finance of the Russian Federation and other departments.
Fixed assets - receipt, movement, repair, departure
Reflect the costs of purchasing fixed assets on account 106 01. And registration - on account 101 00. If the time of registering the fixed asset and putting it into operation coincide, make the entries:
Dt 1 106 11 310 (KRB 1 106 31 310) Kt 1 302 31 73Х
- reflects the cost of property acquired for a fee, which will be accounted for as fixed assets;
Dt 1 106 11 310 (1 106 31 310) Kt 1 302 22 73X (1 302 28 73X)
- reflected the cost of acquiring property, which will be accounted for as fixed assets;
Dt 1 101 15 310 (1 101 35 310, 1 101 36 310) Cr 1 106 11 310 (1 106 31 310)
- fixed assets are taken into account at historical cost.
When commissioning (taking into account) movable property worth up to 10 thousand rubles. inclusive (except for the library fund), make additional entries:
Dt 1,401 20,271 Ct 1,101 36,410 (1,101 35,410, 1,101 38,410)
- deducted from the balance sheet movable property worth up to 10,000 rubles. including during commissioning;
Increase in off-balance sheet 21
- movable property worth up to 10,000 rubles is taken into account on an off-balance account. inclusive.
The cost of repairing the fixed asset on your own reflect the postings:
Dt 1 401 20 272 Kt 1 105 36 440
Spare parts and other consumables for repairs are decommissioned.
If the repair was done by the contractor, reflect this in the accounting as follows:
Dt 1 401 20 272 Kt 1 105 3X 440
Transferred inventories to the contractor under the terms of the contract;
Dt 1 401 20 225 Kt 1 302 25 730
Compensation paid to the contractor for repairs;
Dt 1 302 25 830 Kt 1 304 05 225
The payment has been made to the contractor.
Write off fixed assets as follows:
Dt 1 104 35 411 KT 1 101 35 410
written off depreciation;
Dt 1 401 10 172 kt 1 101 35 410
Residual value written off;
At the same time, an increase in the off-balance sheet account 02
Dt 1 105 36 346 Kt 1 401 10 172
Spare parts delivered.
Simultaneously decrease the off-balance sheet account 02.
Intangible and non-produced assets
In accounting, reflect the costs of purchasing intangible assets under article KOSGU 320, and non-produced assets - under article KOSGU 310.
To reflect the debt for the delivery, use the transactions:
Dt 1 106 32 320 Dt 1 302 32 73X
Intangible assets;
Dt 1 106 13 330 Kt 1 302 33 73X
non-produced assets.
Payment to suppliers from a personal account in the Federal Treasury, show the postings:
Dt 1 302 32 83X Kt 1 304 05 320
- for intangible assets;
Dt 1 302 33 83X Kt 1 304 05 330
- for non-produced assets
inventories
How to capitalize materiel on the balance sheet, how to put it into operation and write off, I will show with an example.
Example. A government institution purchased stationery in the amount of 50,000 rubles.
Accountant made in posting accounting.
DT 1,106 34,346 Kt 1,302 34,734
50 thousand rubles, kantovars were received;
Dt 1 105 36 346 Rt 1 106 34 346
50 thousand rubles, office supplies are taken into account;
Dt 1 302 34 834 Kt 1 304 05 346
50 thousand rubles, stationery paid.
Dt 1 401 20 272 Kt 1 105 36 446
Stationery was written off for expenses according to the statement of issuance of material assets for the needs of the institution (f. 0504210).
Settlements with personnel for payroll
Calculations for salaries, allowances, other payments, reflect in the accounting postings:
Dt 1,401 20,211 (1,109 XX 211, 1,106 XX 300) Cr 1,302 11,737
Salaries, allowances, and other benefits have been calculated.
Show payouts:
Dt 1 302 XX 837 Kt 1 304 05 200
Transferred to a bank account or employee card;
Dt 1 302 XX 837 Kt 1 201 34 610
Paid from cash.
To show social benefits in accounting, use the postings:
Dt 1,401 20,266 Kt 1,302 66,737
Paid in cash;
Dt 1,401 20,267 Kt 1,302 67,737
- paid in kind.
Settlements for payments to budgets
I'll show you some wiring as an example.
DT 1 302 XX 837 Kt 1 303 01 731
Personal income tax withheld from salaries, other payments and remuneration;
Dt 1 401 20 213 (1 109 X0 213, 1 106 XX 300) Kt 1 303 XX 731
Obligatory insurance premiums from payments to personnel under the codes of KOSGU 211, 212 and 214;
Dt 1 401 20 291 Kt 1 303 03 731
Corporate income tax charged.
Settlements with suppliers and contractors
Conduct settlements with counterparties on accounts 206.00 and 302.00. Using the example of communication services, I will show how to reflect their costs.
Dt 1 401 20 221 (1 109 XX 221, 1 106 XX 3XX) Kt 1 302 21 73X
Reflected the cost of communication services;
DT 1 302 21 83X Kt 1 206 21 66X
Obligations to pay for communication services were set off against the transferred advance payment.
Dt 1 210 12 561 Kt 1 302 21 73X
The amounts of input VAT are reflected;
DT 1 302 21 83X Kt 1 304 05 221
Paid for communication services from a personal account in the Federal Treasury;
DT 1 302 21 83X Kt 1 208 21 667
Paid for communication services through an accountant.
Settlements with debtors on income
Recognize income in accounting according to the rules of the GHS "Income". Please note that not all income falls under this standard. On account 205.00, take into account the planned income, as well as gratuitous receipts and proceeds from the sale of property:
- income from paid works, services;
- property income;
- income from the sale of property: finished products, non-financial assets;
- income from subsidies: for state assignments, for other purposes, for capital investments;
- income from grants, donations, charitable contributions and other gratuitous receipts;
- income from government functions.
For example, income from the lease of property for operating leases reflect as follows:
Dt 1 205 21 56X Kt 1 401 40 121
Income from products sold, work performed, services rendered:
Dt 1 205 31 56X kt 1 401 10 131
Settlements with accountants
Funds for the report can be issued in two ways: in cash through the cashier or on bank card accountable person. Fix the chosen method in founding documents. And reflect the issuance of money in the report by postings:
Dt 1 208 XX 567 Kt 1 201 34 610
Funds were issued to the accountant from the cash desk;
Dt 1 208 XX 567 kt 1 304 05 200
The funds were transferred to the accountant from the personal account of the institution in the treasury to a bank card.
To accept expense report expense, use the transactions:
Dt 1 105 XX 34X Kt 1 208 34 667
Material stocks are taken into account;
Dt 1 106 XX 310 Kt 1 208 31 667
Matzapas are taken into account.
Property damage settlements
Indebtedness for damages on advances that the counterparty did not return upon termination of the contract / agreement with him, including by court decision, reflect the claim work as follows:
Dt 1 209 34 56X (1 209 36 56X) Kt 1 206 XX 66X
Compulsory seizure and compensation for harm:
Dt 1 209 41 56X kt 1 401 10 141 (1 401 40 141)
Debt on fines, penalties, forfeits for violation of the terms of contracts for the supply of goods, performance of work, provision of services, and other sanctions has been accrued.
Shortfalls, theft of assets:
dt 1 209 71 56X Kt 1 401 10 172
The debt was accrued at the fair value of property, plant and equipment.
Formation of reserves
How to reflect the formation of reserves for future expenses, see the table. I note that in the table, account 401.60 is given with analytics (401.61, 401.62, etc.), which was proposed by the Ministry of Finance in a letter dated May 20, 2015. No. 02-07-07/28998. To use this analytic, you need to pin it in your work chart of accounts.
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Accounting entry |
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debit |
credit |
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Formation of reserves |
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Reserve for vacation pay for hours actually worked: |
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- for holidays |
KRB 1,401 20,211 |
KRB 1,401 61,211 |
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- for insurance premiums |
KRB 1,401 20,213 |
KRB 1,401 61,213 |
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Provision for payment of obligations for which the deadline was not received settlement documents: |
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- communication services |
KRB 1,401 20,221 KRB 1 109 XX 221 |
KRB 1,401 62,221 |
|
- property repairs |
KRB 1,401 20,225 KRB 1 109 XX 225 |
KRB 1 401 60 225 |
|
Use of reserves |
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|
Accrued expenses for which a provision was previously created: |
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|
- on payment of vacation pay, remuneration for long service |
KRB 1,401 61,211 |
KRB 1,302 11,737 |
|
- payment of insurance premiums |
KRB 1,401 61,213 |
KRB 1 303 XX 731 |
Validation
In order to pay expenses, state-owned institutions accept and fulfill budgetary and monetary obligations. Such operations are referred to as the authorization of budget expenditures. Record these transactions in the accounts:
- 501.00 "Limits of budgetary obligations" - registration of limits of budgetary obligations;
- 503.00 "Budget appropriations" - acceptance for accounting of budget appropriations;
- 502.00 "Liabilities" - accounting for budgetary and monetary obligations.
Reflect the adjusted budget allocations on the accounting accounts in the context of budget classification codes. The amounts of budget allocations that are received from the GRBS (RBS) reflect as follows:
DT 1,503 15,000 Kt 1,503 13,000
- received budget allocations for the current year;
Dt 1,503 25,000 Kt 1,503 23,000
- received budget allocations for the next year;
Dt 1,503 35,000 Kt 1,503 33,000
– budget allocations for the second year following the current one have been received.
To accept obligations, reflect them on accounts: 502.01, 502.07 and 502.09. For example, to reflect the purchase commitments made from a single supplier with a notification in the EIS, make the following entries:
DT 1,501 13,000 KT 1,502 17,000
A notice of purchase at the expense of LBO has been posted;
Dt 1,503 13,000 KT 1,502 17,000
The notice was posted at the expense of budget appropriations.
DT 1,502 17,000 KT 1,502 11,000
Accepted budgetary obligations under the contract (on the day the contract was signed).
Transactions with temporary funds
Account for funds in temporary disposal on account 320111000, and their return on account 330401000. I will show the main transactions:
DT 3 201 11 510 KT 3 304 01 73X
- received money.
At the same time, an increase in off-balance account 17 (analytics code 510, KOSGU 510).
DT 3 304 01 83X KT 3 201 11 610
The funds were returned to the owner or transferred to their intended purpose.
At the same time, an increase in off-balance account 18 (analytics code 610, KOSGU 610).
Individual institutions (research institutes, universities, hospitals, customs, some government agencies, etc.) may carry out foreign exchange transactions. Sources of foreign currency to budgetary institutions can be: appropriations from the budget for the purchase of foreign currency funds for material and technical purposes (equipment, etc.) or payment for work performed to non-residents and; targeted financing from international special funds; payment by non-residents for services rendered, research work performed; payment for licenses for the implementation of inventions; payment for tuition, probation, treatment of foreign citizens, etc. Directions of spending currency funds may be: settlements with non-residents for goods supplied, work performed, services rendered; payment for the services of non-ent banks, settlements for business trips abroad; sale of currency and ia in.
The accounting of transactions with foreign currency by budgetary institutions is regulated by the "Procedure for recording transactions in foreign currency" approved by order. GKU of 24072001 No. 126, and by order. GKU dated d 26042001 No. 63 "On making an addition to the Instruction on the correspondence of accounting sub-accounts to display the main business transactions of budgetary institutions" (as amended by the order. GKU No. 139 dated 09072007, 2007).
For settlements in foreign currency, budgetary institutions may open currency accounts in authorized banks for each type of foreign currency in particular. To open them, the same documents are submitted to the bank as for opening current accounts in the national currency, namely:
- an application for opening an account (in the prescribed form), signed by the head and chief accountant of the institution;
A copy of the certificate of inclusion of the institution in. EDRPOU certified by a notary or by the body that issued such a certificate;
A copy of a properly registered charter (regulation), certified by a notary or a registering authority;
A copy of the certificate of registration of a budgetary organization in tax authorities(reference f N9 4-OPP);
A card with samples of signatures of persons who are granted the right to manage the account and sign documents, and an imprint of the organization's seal, which must contain the organization's identification code;
Certificate of registration with the authorities. pension fund Ukraine;
A copy of the insurance certificate of registration of the institution in the fund social insurance from accidents at work and occupational diseases;
License. NBU for the right to engage in foreign economic activity
In accounting, funds in the currency of foreign states are accounted for separately for each currency in the accumulative statements of cash flows of the general (special) fund t f No. 381 (budget jet) or No. 382 (budget) - memorial orders No. 2 and No. 3, respectively. If Since a budget institution uses several types of foreign currency in its operations, has several foreign currency bank accounts, then the number of memorial orders for foreign currency accounting should correspond to the number of types of currency and bank accounts. At the same time, memorial warrants are numbered respectively No. 2 - 1, 2-2, 3 - 1, 3-2, etc. in.
In accounting registers, transactions with foreign currency must be reflected in parallel both in foreign and in the national currency of Ukraine (hryvnia). For this purpose, in memorial orders for each entry of foreign exchange transactions, 2 lines are provided for one serial number one - for the amount in foreign, the second - in national currency).
Accounting for foreign exchange transactions is maintained by budgetary institutions on sub-accounts, established plan accounts:
302 "Cashier in foreign currency"
318 "Current accounts in foreign currency"
442 "Other revaluation" (to reflect exchange rate differences)
Separate sub-accounts of the third order are opened for each name of currency in accounting, depending on the type of currency or accounts opened with banking institutions (302-1, 302-2, 302-3, 318 - 1, 318-2, etc.)
The initial recognition of transactions carried out in foreign currency in accounting is recalculated into the national currency of Ukraine using the exchange rate on the date of the transaction (the date of expiration of assets, liabilities, income, etc.).
Advances, advance payments provided by a budgetary institution (received from other persons) in foreign currency are recalculated into the national currency at the exchange rate. NBU on the date of payment (receipt) of the advance, will wash the single payments.
Monthly in the financial report, which is compiled in the national currency of Ukraine:
Non-monetary items associated with transactions in a foreign currency and which are carried at original or replacement cost(historical cost), in the national currency are recalculated at the gross February rate per lat of the operation
Non-monetary items related to transactions in a foreign currency and carried at fair value (received free of charge) into the national currency are translated at the exchange rate at the date that fair value is determined
Monetary items held in foreign currency are reflected in the national currency using the exchange rate at the reporting date, that is, exchange differences arise on these items and are shown in equity as the result is revalued.
Monetary items include funds in cash, on bank accounts and in the treasury, in settlements with accountable persons, other debtors and creditors, subject to further repayment in cash. Non-monetary items are considered to be items of non-current assets, inventories, accounts receivable and accounts payable, which will be repaid not with money, but with mutual offsets of raw materials, goods, equipment, services or in the river. The result of other non-cash transactions. In the course of the institution's activities, debt can be transferred from monetary to non-monetary and vice versa.
As mentioned earlier, non-monetary items are reflected in accounting at the exchange rate. National Bank of Ukraine on the date of the transaction and are not recalculated on each reporting date, and monetary items are reassessed using the exchange rate. NBU on a monthly basis (as of the reporting date.
The main operations of budgetary institutions with foreign currency are given in Table 29
Analytical accounting of foreign currency at the cash desk of a budgetary institution is carried out in cash books for each currency including and simultaneously in hryvnias for official exchange rate. NBU. On the basis of the cashier's report and the primary documents attached to the preliminary documents for foreign exchange transactions, they draw up separately for each fork of the currency "Memorial order -. Accumulative statement for cash transactions", providing them with N t iin, respectively.
. Table 29. Reflection on the accounts of operations with foreign currency
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Corresponding sub-accounts |
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1 Funding from the budget was credited to the currency account of the institution |
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2 Funds received as charitable contributions were credited to the foreign currency account |
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3 Funds listed authorized bank for the purchase of foreign currency in accordance with applicable law |
311,313,314, 316,319,321, 323, 324, 326 |
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4 Received funds in foreign currency for the provided services to non-residents by a budgetary institution |
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5 Settlements were made with a bank institution for the purchase of foreign currency: |
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foreign currency purchased |
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reflects the payment of the cost of bank services for the purchase of currency |
801,802, 811-813 |
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6 Foreign currency received in cash at the cash desk |
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7 editions from the cash desk foreign currency under the report |
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8 Settlement with the accountable person for foreign currency funds: |
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approved an advance report on expenses within the limits of the advance payment issued (at the exchange rate on the day the advance payment was issued) |
801,802, 811-813 |
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approved an advance report on a more advanced advance (at the rate on the date of repayment debt) |
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the debt was repaid (overspending on the advance report) in national currency |
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9 Transferred currency for services rendered by a non-resident |
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10 Written off for expenses of the institution received services, work performed by a non-resident (at the exchange rate on the date of advance payment) |
"801,802, 811-813 |
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11 Materials received from a non-resident (at the exchange rate as of the date of advance payment) |
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12 The exchange rate difference was accrued on the balance of foreign exchange funds on bank accounts: |
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a) when the exchange rate rises |
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second record at the same time |
701,702, 711-713 |
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b) with a decrease in the exchange rate of a foreign currency |
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second record at the same time |
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On a monthly and quarterly basis, institutions using foreign currency in their activities draw up and submit to the body. GKU "Information on transactions in foreign currency", in which, according to the codes of economic classification of expenses, indicators of the availability, receipt and expenditure of funds in foreign currency and in hryvnia equivalent are given (for general and special funds separately.
State (municipal) institutions have the right to carry out cash settlements not only in the currency of the Russian Federation, but also in foreign currency. As a rule, the latter arise when paying off obligations to foreign suppliers, sending employees on business trips abroad, and performing other transactions arising in the course of financial and economic activities. We will talk about the features of accounting for operations related to the crediting and debiting of funds in foreign currency, as well as currency conversion operations, in this article.
According to paragraph 42 of Instruction N 162n * (1): to account for funds for budgetary activities, income-generating activities in foreign currency on accounts in credit institution account 0 201 27 000 is applied " Cash institutions in foreign currency on accounts with a credit institution.
It should be noted that transactions on the movement of funds in foreign currency are simultaneously kept in the relevant foreign currency and the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation (hereinafter referred to as the ruble equivalent) on the date of the transactions.
The ruble equivalent of the balance of funds in foreign currencies as of the reporting date (date of formation of accounting registers) is reflected in accounting in the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation as of the reporting date (date of formation of accounting registers). To reflect transactions in foreign currency in ruble equivalent, it is necessary to re-evaluate them, which is carried out on the date of transactions in foreign currency and on the reporting date. The positive (negative) exchange differences that have arisen during the revaluation are attributed to an increase (decrease) in funds on the institution's accounts in foreign currency with the transfer of exchange differences to the financial result of the current financial year from the revaluation of assets (clause 154 of Instruction N 157n * (2)).
In accordance with clause 54 of Instruction N 162n, the exchange difference is reflected in the following accounting entries:
- positive:
Account debit 0 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution"
Account credit 0 401 10 171 "Income from revaluation of assets"
- negative:
Debit account 0 401 10 171 "Income from revaluation of assets"
Account credit 0 201 27 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution"
Analytical accounting for account 0 201 27 000 is kept in the context of accounts opened for the institution in the card for accounting for funds and settlements (f. 0504051) or the journal of operations with non-cash funds (f. 0504071). Accounting for cash flow transactions on the specified account is kept in the journal of operations with non-cash funds on the basis of documents attached to account statements and a certificate (f. 0504833) issued when calculating the exchange rate difference (clauses 179, 180 of Instruction N 157n) .
Receipt and disposal of funds in foreign currency
Receipts of funds in foreign currency to the accounts of a credit institution are documented on the basis of documents attached to account statements by reflecting in the debit of account 0 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution" and credit (clause 52 Instructions N 162n):
- accounts 0 201 23 510 "Receipts of funds of an institution in a credit institution on the way" - upon receipt of funds to the main manager, manager, recipient of budgetary funds for making payments in accordance with the budget schedule;
- relevant accounts of analytical accounting of account 0 207 00 000 "Settlements on credits, loans (loans)" (0 207 11 640, 0 207 13 640, 0 207 14 640, 0 207 21 640, 0 207 23 640, 0 207 24 640 , 0 207 31 640, 0 207 33 640) - upon receipt of funds for the repayment of loans and credits;
- relevant analytical accounts of account 0 301 00 000 "Settlements with creditors on debt obligations" (0 301 11 710 - 0 301 14 710, 0 301 21 710, 0 301 23 720, 0 301 24 720, 0 301 31 710, 0 301 33 720, 0 301 42 720, 0 301 43 720, 0 301 44 720) - upon receipt of funds associated with the emergence of debt obligations;
- accounts 0 201 34 610 "Disposal from the cash desk of the institution", the corresponding accounts of the analytical accounting of accounts 0 206 00 000 "Settlements on advances issued" (0 206 21 660 - 0 206 26 660, 0 206 31 660 - 0 206 34 660, 0 206 41 660, 0 206 51 660, 0 206 61 660, 0 206 62 660, 0 206 91 660) funds in the reporting year to restore expenses, to pay off receivables;
- corresponding accounts of analytical accounting of accounts 0 205 00 000 "Income calculations" (0 205 11 660, 0 205 21 660, 0 205 31 660, 0 205 41 660, 0 205 51 660 - 0 205 53 660, 0 205 61 660 , 0 205 71 660 - 0 205 75 660, 0 205 81 660), 0 401 10 100 "Income of an economic entity" - upon receipt of funds related to the transfer of income administered by the institution to the currency account of the institution.
The withdrawal of funds in foreign currency is reflected in the credit of account 0 201 27 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution" and debit (clauses 52, 53 of Instruction No. 162n):
- corresponding accounts of analytical accounting of account 0 304 04 000 "Intradepartmental settlements" (0 304 04 211 - 0 304 04 213, 0 304 04 221 - 0 304 04 226, 0 304 04 261 - 0 304 04 263, 0 304 04 231. 0 304 04 232 0 304 04 241 0 304 04 242 0 304 04 251 - 0 304 04 253 0 304 04 290 0 304 04 310 - 0 304 04 340 0 304 04 520 - 0 304 04 810, 0 304 04 820) - when transferring funds to institutions under the jurisdiction of the chief manager, manager of budget funds;
- relevant accounts of analytical accounting of account 0 206 00 000 "Settlements on advance payments" (0 206 21 560 - 0 206 26 560, 0 206 31 560 - 0 206 34 560, 0 206 91 560) - when transferring advance payment in accordance with concluded contracts for the acquisition of material assets, the performance of works (services), the implementation of other payments;
- relevant accounts of analytical accounting of account 0 302 00 000 "Settlements on assumed obligations" (0 302 21 830 - 0 302 26 830, 0 302 31 830 - 0 302 34 830, 0 302 91 830) - when transferring funds to pay bills suppliers for delivered material values services rendered;
- corresponding accounts of analytical accounting of account 0 207 00 000 "Settlements on credits, loans (loans)" (0 207 11 540, 0 207 13 540, 0 207 14 540, 0 207 21 540, 0 207 23 540, 0 207 24 540 , 0 207 31 540, 0 207 33 540) - when providing loans;
- corresponding accounts of analytical accounting of account 0 207 00 000 "Settlements on credits, loans (loans)" (0 207 11 540, 0 207 13 540, 0 207 14 540, 0 207 21 540, 0 207 23 540, 0 207 24 540 , 0 207 31 540, 0 207 33 540) - when transferring funds under state and municipal guarantees, for which equivalent claims arise from the guarantor against the debtor;
- accounts 0 401 20 290 "Other expenses" - when transferring funds under state and municipal guarantees, for which there are no equivalent claims from the guarantor against the debtor;
- relevant analytical accounts of account 0 301 00 000 "Settlements with creditors on debt obligations" (0 301 11 810 - 0 301 14 810. 0 301 21 810. 0 301 23 810. 0 301 24 810. 301 33 820, 0 301 42 820, 0 301 43 820, 0 301 44 820) - when repaying debt obligations;
- accounts 0 201 34 510 "Receipts to the cash desk of the institution", 0 201 26 510 "Receipts of funds to the letter of credit account of the institution in the credit institution", the corresponding accounts of the analytical accounting of the account 0 401 10 100 "Income of an economic entity", 0 303 00 000 "Settlements on payments to the budgets" (0 303 04 830, 0 303 05 830), 0 304 03 830 "Reduction of accounts payable on deductions from wage payments", 0 304 02 830 "Reduction of accounts payable on settlements with depositors" - upon withdrawal funds to the cash desk of the institution, as well as making other payments from the account.
Example 1
The government agency received foreign currency (20,000 euros) from the budget to purchase equipment from a foreign supplier. According to the supply contract, the cost of the equipment is 19,800 euros, 30% of which the institution must transfer in advance. The value of the exchange rate changed as follows (the data are given conditionally):
- as of the date of transfer of funds by the main manager and transfer of currency to the account of the institution - 40.2200 rubles / euro;
- as of the date of debiting advance payments from the institution's currency account - 40.0000 rubles/euro;
- as of the date of debiting the currency account of the institution of funds on account of the final settlement with the supplier - 39.2841 rubles / euro;
- as of the reporting date - 41.2500 rubles/euro.
In accounting, operations for crediting and debiting funds from a foreign currency account will be reflected in the following accounting entries:
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Amount, EUR/RUB |
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At the main manager |
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Transfer of federal budget funds in foreign currency on the basis of a payment document (application-order of the chief administrator) |
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At the recipient of budgetary funds (in the institution) |
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Receipt of funds to a foreign currency account for making payments in accordance with the budget schedule: |
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Write-off of funds from a personal account in the treasury body |
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Receipt of funds to a foreign currency account |
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Recalculation of foreign exchange funds on the date of transfer of advance payments (reflecting a negative exchange rate difference, in RUB) EUR 20,000 x (40.0000 - 40.2200) RUB/EUR |
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Transfer of advance payments from a foreign currency account (19,800 EUR x 30% x 40.0000 RUB/EUR) |
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Recalculation of foreign exchange funds on the date of the final settlement with the supplier (reflecting a negative exchange difference, in RUB) ((20,000 - 5,940) EUR x (39.2841 - 40.0000) RUB/EUR |
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Final settlement made with the supplier (19,800 - 5,940) EUR x 39.2841 RUB/EUR |
13 860/544 477,63 |
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Recalculation of the balance of foreign currency at the reporting date (reflection of a positive exchange difference, RUB) (20,000 - 19,800) EUR x (41.2500 - 39.2841) RUB/EUR |
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