Treasury of Russia dated December 26, 2013 N 42-7.4-05/2.2-866, the inter-reporting period is considered a conditional period that logically follows the additional period of the previous financial year and the conclusion of budget accounting accounts, but reflecting the change in opening balances in the budget accounting accounts of the current financial year, for reflection of operations, the need for which is due to amendments to regulatory legal acts regulating the procedure for maintaining budget accounting, or the implementation of reorganization measures.
In other words, transactions carried out by institutions during the inter-reporting period change the opening balances of the current financial year, without being related to either the reporting financial year or the current one.
Operations of the inter-reporting period are typical both for recipients of budgetary funds and financial bodies implementing the budget of public legal education, and for budgetary and autonomous institutions.
In some cases, the reflection of inter-reporting period transactions leads to a change in the balance sheet currency of the institution - the balance sheet currency at the end of the previous financial year may not coincide with the balance sheet currency at the beginning of the current financial year.
Operations of the inter-reporting period in relation to state (municipal) institutions, in particular, include:
Note |
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Reflection of the results of revaluation of non-financial assets |
If you are a user of the Internet version of the GARANT system, you can open this document right now or request it via the Hotline in the system. Information block "Encyclopedia of solutions. Public sector: accounting, reporting, financial control" is a set of unique updated analytical materials aimed at accountants and specialists in financial and economic services of public sector organizations The material is as of May 2019. See Solutions Encyclopedia for updates See the contents of the Encyclopedia of Solutions The materials in the information block will help you quickly and at a high level solve problems in the field of accounting, use of budget classification, as well as correctly apply regulatory legal acts in the context of improving the legal status of state (municipal) institutions. S. Bychkov, Deputy Director of the Department of Budget Methodology and Financial Reporting in the Public Sector of the Russian Ministry of Finance Yu. Krokhina, Head of the Department of Legal Disciplines of the Higher School of State Audit (Faculty of M.V. Lomonosov Moscow State University), Doctor of Law, Professor V. Pimenov, head (editor-in-chief) of the "Budget Sphere" direction of the Garant company, expert at the Laboratory for Analysis of Information Resources of the Research Computing Center of Moscow State University. M.V. Lomonosov A. Kulakov, head of the accounting and reporting department of the Federal State Budgetary Institution "Main Military Clinical Hospital named after Academician N.N. Burdenko" of the Russian Ministry of Defense, professional accountant E. Yancharin, deputy. Head of the Department for Organization of Capital Construction of the DT Ministry of Internal Affairs of Russia from 2016 to 2018 A. Semenyuk, State Councilor of the Russian Federation 3rd class D. Zhukovsky, head of the budget accounting automation department, specialist in the implementation of 1C software products in public sector organizations As well as specialists from the “Budget Sphere” direction of the Garant company: A. Shershneva, leading expert editor, adviser to the state civil service of the Russian Federation, 2nd class A. Sukhoverkhova, leading expert editor, member of the Union for the Development of Public Finance I. Sapetina, expert editor V. Suldyaykina, expert editor, specialist in automation of budget accounting at 1C A. Kireeva, expert, specialist in automation of budget accounting of the company "1C" O. Levina, expert, adviser to the state civil service, 1st class N. Andreeva, expert, professional accountant, member of the IPB of Russia O. Emelyanova, expert T. Durnova, expert T. Tolmacheva, expert O. Monaco, tax expert editor, auditor A. Kuzmina, editor-expert on legal issues, candidate of legal sciences etc. List of abbreviations: Law N 402-FZ - Federal Law of December 6, 2011 N 402-FZ “On Accounting” Instruction N 157n - Instructions for the application of the Unified Chart of Accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved |
What is an inter-reporting period in the accounting of budgetary organizations? What actions should specialists take on this date? Are there important recent legislative innovations regarding this issue? Let's figure it out together in this article.
Inter-reporting period - what is it?
Inter-reporting period- this is a conditional time after the reporting year before something has been changed in the accounting policy, during which the necessary adjustments are made and “balances” are transferred. By date, this is the time after December 31 of the previous financial year and before January 1 of the coming year.
This is necessary to reflect transactions that have become necessary as a result of changes made to various regulations governing budget accounting.
As for the current year, the inter-reporting period is January 1, 2018. On this day, outgoing balances on analytical account documents are transferred to incoming ones. This date is conditional, that is, in fact, these operations did not take place on the designated day, but are reflected in the report precisely under this date.
Operations carried out during the inter-reporting period
Acceptance for accounting, movement or transfer of balances during the inter-reporting period are a consequence of one or more of the following operations:
- reorganization of the enterprise;
- changes in the method of cash services performed by local budgets or budgets of constituent entities of the Russian Federation;
- if state, autonomous and other organizations are transferred to cash services in the Federal Treasury and its bodies;
- the budget classification of the Russian Federation, especially its codes, has changed;
- adjustments were made to the chart of accounts for accounting in budgetary enterprises (budget accounting codes changed).
Features of reflecting transactions during the inter-reporting period
In all types of accounting documents, transactions of the inter-reporting period are listed under the date January 1 of the current financial year, while in the primary accounting documentation taken as a basis, real dates are indicated.
Transactions during the inter-reporting period are entered into a special Journal for other transactions, which is maintained in the form 0504071. This journal must be maintained for each type of budget from the budget system of the Russian Federation separately. If transactions were carried out during the inter-reporting period, the Journal is reformatted during the current financial progress.
The data in the Journal for other transactions is the source for making the necessary adjustments at the beginning of the year in the General Ledger, which is prescribed to be maintained in form 0504072, namely in columns 3 and 4 “Balance at the beginning of the year.”
IMPORTANT! All changes in the General Ledger are made exclusively during the inter-reporting period; General Ledgers for other dates are not reorganized.
Inter-reporting period 2018
From the beginning of 2018, new federal accounting standards for the public sector will come into force, namely:
- Standard “Conceptual basis of accounting and reporting of public sector organizations”, approved by order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 256n;
- Standard “Presentation of accounting (financial) statements”, approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 260n;
- Standard “Fixed assets”, approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 257n;
- Standard “Rent”, approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 258n;
- Standard “Impairment of assets”, approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 259n.
In connection with the transition to these accounting standards, it is necessary to correctly apply the transitional provisions of the GHS “Fixed Assets”. The Ministry of Finance published letter No. 02-07-07/79257 dated November 30, 2017 with methodological clarifications related primarily to the accounting of fixed assets such as real estate.
Correspondence between the reporting period 2018
During the inter-reporting period, all operations related to the recognition of objects as fixed assets as real estate, as well as their transfer to updated accounting accounts, should be carried out.
The primary document for this is the Accounting Certificate, drawn up in the form 0504833, which is compiled on the basis of the results of the inventory of fixed assets, carried out in the usual manner. Based on the Accounting Certificate, you need to reflect transactions on account 0 401 30 000 “Financial result of previous reporting periods”.
For example:
- buildings, which were recorded on accounts 101.X3, must be moved to accounts 101.X2;
- the library collection listed in accounts 101.X7 is transferred to accounts 101.X8;
- fixed assets accounted for in the “Perennial Plantings” group will now have to be accounted for in account 0 101 07 000 “Biological Resources”;
- the group of fixed assets “Investment real estate” will be held in a special account 0 101 13 000 “Investment real estate”.
All these changes must be made exclusively during the inter-reporting period.
Examples of accounting entries during the inter-reporting period
EXAMPLE 1. The budget organization previously rented the building, but made significant improvements to it that cannot be removed: it added another floor. The cost of this modernization was reflected in account 0 101 12 000 in the amount of RUB 500,000. Depreciation was charged on the new floor in the amount of RUB 200,000. Since this building was the subject of a finance lease, it should be recognized as a property, plant and equipment from 1 January 2018. It will need to be taken into account in the same account 0 101 12 000. The cadastral value of the building in the new financial year is 5,000,000 rubles. What entries should be made during the inter-accounting period? The following entries should appear in accounting:
- debit 0 104 12 000, credit 0 101 12 000 – 200 000.00 rub. – depreciation accumulated on the date of revision of the value of real estate objects is written off (the value of the building has decreased);
- debit 0 101 12 000, credit 0 401 30 000 – 5 800 000.00 rub. – reflection of changes in the value of the building due to improvements made (current cadastral value).
EXAMPLE 2. The balance sheet of the autonomous enterprise included several structures, which until 2018 were recorded in account 0 101 13 000 “Structures – real estate of the institution.” Now they need to be transferred to the new account that has appeared 0 101 12 000 “Non-residential premises (buildings and structures) - real estate of the institution.” This is carried out during the inter-reporting period, the postings will be as follows:
- debit 0 401 30 000, credit 0 101 13 000;
- debit 0 101 12 000, credit 0 401 30 000 – reflection of the transfer of the book value of the structure from account 101 13 to account 101 12;
- debit 0 104 13 000, credit 0 401 30 000;
- debit 0 401 30 000, credit 0 104 12 000 – reflection of the transfer of depreciation accumulated for this structure.
Important points regarding the inter-reporting period 2018
- When fixed assets are on or in emergency reserve during the inter-reporting period, additional depreciation is not required to be charged on them. After January 1, 2018, depreciation is calculated according to a new procedure, explained in a letter from the Ministry of Finance of the Russian Federation with Methodological Instructions.
- Assembling objects recognized by OS until 2018 into a complex (if the necessary properties are available) is not an obligation, but a right of the accountant. That is, you have the right to decide for yourself whether, for example, office furnishings (furniture) are considered one main asset or several.
- Even if the cost criterion of previously recognized fixed assets has changed, there is no need to accrue additional depreciation during the inter-reporting period. But for fixed assets put into operation after January 1, 2018, it will be necessary to charge depreciation relative to the new value.
"Advisor to an accountant in healthcare", 2005, N 3
TRANSITION TO NEW INSTRUCTIONS
Guidelines for the implementation of the Instructions for Budget Accounting, adopted by Order of the Ministry of Finance of Russia dated August 26, 2004 N 70n, apply to government bodies, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local government bodies, budgetary institutions. Methodological recommendations were developed and approved by Order of the Ministry of Finance of Russia dated February 24, 2005 N 26n (hereinafter referred to as Methodological Recommendations). The document was sent for registration to the Russian Ministry of Justice.
Transfer deadlines
The date for entry into force of the new Instructions is January 1, 2005. At the same time, the old Instructions dated December 30, 1999 No. 107n and dated February 17, 1999 No. 15n continue to be in effect. Regardless of the timing of the transfer, the outgoing balances of the accounting accounts (according to Instructions N 107n and N 15n) are transferred to the incoming balances of the Chart of Accounts for Budget Accounting as of January 1, 2005.
Transfer of balances
The transfer of account balances is carried out for each account separately at the value in which they were listed as of January 1, 2005 in the accounting records of the institution in accordance with the Table of correspondence of accounts of the Chart of Accounts for accounting in budgetary institutions and the unified Chart of Accounts for accounting of budget execution to the Plan budget accounting accounts and accounting records for transfer to budget accounting accounts (hereinafter referred to as Table No. 1), given in Appendix No. 1 to the Methodological Recommendations, and the Table of correspondence of the budget accounting account code to the code of income classification, departmental, functional classification of budget expenditures, classification of funding sources budget deficit (hereinafter referred to as Table No. 2), given in Appendix No. 2 to these Methodological Recommendations.
Inter-reporting period
Accounting transactions for the transfer of account balances are reflected in the certificate (f. 0504833) established by Instruction No. 70n (hereinafter referred to as the certificate) during the inter-reporting period.
Accounting operations for accepting newly introduced budget accounting objects for budget accounting are reflected in the certificate for the inter-reporting period.
If, when transferring balances of non-financial assets and accepting new items of non-financial assets for accounting, it is impossible to classify them into certain sections of the classification established by the All-Russian Classifier of Fixed Assets (OKOF), these items of non-financial assets are reflected in budget accounting on account 010110000 “Other fixed assets” and are taken into account taking into account the features set out in clause 5.5. Methodical instructions.
Let's consider the features of reflecting accounting records of the inter-reporting period for the transfer of balances.
worth up to 1000 rubles. inclusive
(except for dishes and soft equipment)
MBP in operation:
Debit of account 040103000 "Financial result of previous reporting periods" Credit of subaccount 071 "Low value items in use"
Debit of subaccount 260 “Fund for low-value items” Credit of account 040103000 “Financial result of past reporting periods”;
MBP not in operation:
Debit of account 010100000 "Fixed assets" (corresponding analytical accounting accounts) Credit of subaccount 070 "Low value items in warehouse"
with the simultaneous reflection of the same amount:
Transfer of account balances for low-value items
costing over 1000 rubles, as well as dishes
and soft equipment regardless of cost,
in and out of service
Debit of account 010100000 "Fixed assets" (corresponding analytical accounting accounts) Credit of subaccount 071 "Low value items in operation"
and at the same time for the remnants of low-value items worth over 1000 rubles transferred to fixed assets in operation. it is necessary to accrue depreciation in the amount of 100% in the manner established by Instruction No. 70n:
Debit of account 260 “Fund in low-value items” Credit of account 0104000000 “Depreciation” (corresponding analytical accounting accounts)
Debit of account 010100000 "Fixed assets" (corresponding analytical accounting accounts) Credit of subaccounts 070 "Low value items in warehouse", 072 "Linen, bedding, clothes and shoes in warehouse", 073 "Linen, bedding, clothes and shoes in use"
and at the same time the same amount is reflected:
Debit of subaccount 260 “Fund for low-value items” Credit of account 040103000 “Financial result of previous reporting periods.”
Transfer of inventory account balances from the composition
medicines and dressings (before adding
corresponding changes to Instruction No. 70n)
Debit account 010501000 "Medicines and dressings" Credit subaccounts 062 "Medicines and dressings", 063 "Household materials and office supplies"
Regulation of kopecks per object
When transferring the balances of non-financial assets from low-value items, their value, expressed in rubles and kopecks per object, is accepted for budget accounting in whole rubles with kopecks assigned to:
Debit of account 040103000 "Financial result of previous reporting periods" Credit of the corresponding subaccounts of account 07 "Low value items"
Transfer of balances on account 020 "Depreciation of fixed assets"
by objects of non-financial assets
There are no problems with the transfer of wear residues. The accumulated depreciation amounts are logically transferred to depreciation accounts; nothing needs to be recalculated during the inter-reporting period.
Pay attention to the depreciation reflected in subaccounts 017 “Working and productive livestock” and 019 “Other fixed assets”. It is transferred to the new Chart of Accounts with further provision of separate budgetary accounting of the specified amount until appropriate changes are made to Instruction No. 70n:
Debit of subaccount 020 "Depreciation of fixed assets" Credit of account 010406000 "Depreciation of production and business equipment."
Subsequent accrual of depreciation amounts on other fixed assets subject to depreciation is reflected:
on the debit of account 040101271 “Expenses for depreciation of fixed assets and intangible assets” and the credit of account 010406000 “Depreciation of production and business equipment”, ensuring separate budgetary accounting of the specified amount until appropriate changes are made to Instruction No. 70n.
For fixed assets (except library collections) worth up to 10,000 rubles. inclusive, purchased before January 1, 2005 and in operation, additional depreciation is calculated up to 100% in the manner established by Instruction No. 70n during the inter-reporting period.
Transfer of intangible asset account balances
It is necessary to analyze the objects and amounts reflected as of January 1, 2005 in subaccount 031 “Intangible assets”.
Non-exclusive property rights are reflected:
Debit of account 040103000 "Financial result of previous reporting periods" Credit of subaccount 031 "Intangible assets"
and at the same time you need to settle the same amount, reflecting in the accounting records:
If the copyright holder has exclusive property rights, confirmed by properly executed documents, accounting entries are made:
Debit account 010301000 "Intangible assets" Credit subaccount 031 "Intangible assets"
with the simultaneous reflection of the same amount:
Debit of subaccount 251 "Fund in intangible assets" Credit of account 040103000 "Financial result of past reporting periods."
If the copyright holder has exclusive property rights that are not confirmed by properly executed documents, the accounting entries will be different:
Debit account 010602000 "Capital investments in intangible assets" Credit subaccount 031 "Intangible assets"
with the simultaneous reflection of the same amount:
Debit of subaccount 251 "Fund in intangible assets" Credit of account 040103000 "Financial result of past reporting periods."
These assets are recorded on account 010602000 “Capital investments in intangible assets” until documents confirming exclusive ownership rights are prepared.
The procedure for calculating depreciation on non-financial assets
Depreciation should be calculated in the manner established by Instruction No. 70n, taking into account the following features.
For intangible assets acquired (created) before January 1, 2005, which were transferred to account 010301000 “Intangible assets” as of January 1, 2005, as well as for intangible assets subsequently transferred from account 010602000 “Capital investments in intangible assets", after execution of documents confirming the exclusive right of the copyright holder to intangible assets, depreciation is calculated according to the rates calculated in accordance with the useful life, calculated taking into account the date of acceptance of the intangible asset for accounting.
Example. The intangible asset was accepted for accounting in February 2002, the cost was 120,000 rubles. The useful life of the object is 20 years.
During the inter-reporting period, according to the Methodological Recommendations, depreciation is not accrued. The difference is accrued in January 2005 in the amount of (500 x 37 months = 18,500 rubles) and is reflected in the accounts:
Account debit 040103000 Account credit 010407410,
Account debit 040101271 Account credit 010407410.
For fixed assets (except library collections) worth up to 10,000 rubles. inclusive, acquired before January 1, 2005 and in operation, additional depreciation is calculated up to 100% in the manner established by Instruction No. 70n during the inter-reporting period.
Example. The machine was purchased in December 1999, taking into account revaluation as of January 1, 2005, the original cost was 9,800 rubles. Depreciation accrued, say, 8,000 rubles.
On the debit of account 013 - the amount is 9800 rubles.
On the credit of account 020 - the amount is 8000 rubles.
On the credit of account 250 - the amount is 1800 rubles.
There is no need to double-check depreciation. During the inter-reporting period, when transferring balances, additional depreciation is accrued and the following entries are made:
Debit 010104310 Credit 013
9800 rub.
Debit 020 Credit 0104004410
8000 rub.
Debit 250 Credit 010404410
1800 rub.
Transfer of the amount of balances of non-financial assets to subaccount 132 “Cash documents”.
The transfer of the amount of balances of monetary documents in terms of the cost of work book forms accepted for accounting is reflected by an accounting entry in the debit of account 040103000 “Financial result of previous reporting periods” and the credit of subaccount 132 “Cash documents” in the inter-reporting period. At the same time, the specified work record forms are reflected in quantitative terms in the conditional value of 1 ruble. for one form on off-balance sheet account 03 “Strict reporting forms”.
In January 2005
For fixed assets acquired before January 1, 2005, if their useful life, calculated in the manner established by Instruction No. 70n, is less than the period calculated according to previously applied depreciation rates, the depreciation rate is calculated as the result of dividing the residual value of the asset for the remaining useful life.
Example. There is a computer on the balance sheet, the initial cost of which, taking into account revaluation, was 36,000 rubles. Put into operation in December 2002. Depreciation accrued over 3 years. According to previous wear and tear standards, its useful life is 10 years. In accordance with the new procedure for determining the useful life (probably, Decree of the Government of the Russian Federation dated 01.01.2002 N 1 will be extended to budgetary institutions), it will be determined according to the maximum scale of useful life. But at the time of writing, the signed document did not yet exist.
When it is created, signed and recommended for use, additional depreciation should be calculated in that month, as was discussed in the example.
We analyze account balances for the object.
On the credit of account 020 - the amount is 10,800 rubles.
On the credit of account 250 - the amount is 25,200 rubles.
Debit account 020 Credit account 010404410 in the amount of 10,800 rubles.
Debit account 250 Credit account 040103000 in the amount of 25,200 rubles.
Let's determine the residual value of the computer. In our example, it is equal to 25,200 rubles.
In accordance with the above Resolution, we determined that the computer belongs to the 3rd depreciation group, in which the useful life of the computer is determined from 3 to 5 years. Since the draft resolution specifies a maximum period, the period will be equal to, say, 5 years.
The remaining useful life of the computer will be 2 years, since depreciation has been accrued over 3 years.
We determine the annual depreciation rate.
25200: 2 = 12600 (rub.),
and starting from January 2005, we charge 1/12 of the annual depreciation based on the new rules for calculating depreciation, i.e. monthly in the amount of 1050 rubles.
It is necessary to wait for the official document, and then it will be possible to accrue depreciation in one amount (but calculated from January 1, 2005) in the month when there is a basis for its accrual.
If the actual service life of the object is longer than the newly calculated one, depreciation is accrued up to 100% in January 2005.
Example. There is a computer on the balance sheet, the initial cost of which, taking into account revaluation, was 36,000 rubles. It was put into operation in December 1998. Depreciation was accrued over 8 years. According to previous wear and tear standards, the lifespan of a computer is 10 years.
By analogy with the previous example, in accordance with the Resolution, we determine the useful life. Since it turned out to be equal to 5 years, that is, less than the period of actual use of the computer, depreciation should be added one-time to 100%.
Let's analyze the remainder.
On the debit of account 013 - the amount is 36,000 rubles.
On the credit of account 020 - the amount is 28,800 rubles.
On the credit of account 250 - the amount is 7200 rubles.
Debit account 010104310 Credit account 013 in the amount of 36,000 rubles.
Debit account 020 Credit account 010404410 in the amount of 28800 rubles.
Debit account 250 Credit account 040103000 in the amount of 7200 rubles.
In January 2005 (according to depreciation documents), the difference was additionally accrued:
Debit account 040103000 Credit account 010404410 - 7200 rub.
The transition is possible from any month
(as the institution is ready)
When Instruction No. 70n is implemented during 2005, along with incoming account balances as of January 1, 2005, the turnovers established in sub-accounts of accounting are subject to transfer.
Accounting entries for the transfer of final turnover on accounts are reflected in the certificate as of the date of transition to the application of Instruction No. 70n in accordance with Table No. 1 and Table No. 2.
Newly introduced objects of budget accounting (property of the state and municipal treasury, financial investments, etc.) are accepted for budget accounting in an assessment that meets the requirements of Instruction No. 70n, through the implementation of adjustment entries contained in Table No. 1, and are reflected in the inter-reporting period.
If the transition to the application of Instruction No. 70n is not carried out from January 1, 2005 and transactions with non-financial assets before the date of the actual transition are reflected in accordance with Instruction No. 107n, after reflecting the turnover on non-financial assets for the period from January 1, 2005 to the date of the actual transition in the manner established by clause 3 of these Methodological Recommendations, depreciation should be calculated for objects newly accepted for budget accounting of non-financial assets in the manner established by Instruction No. 70n from the date of their commissioning.
From January 1, 2005, depreciation is charged on newly acquired objects in accordance with the new Instruction No. 70n.
Fixed assets and inventories
In the previous issue we looked at accounting for fixed assets. And now special attention is paid to small business enterprises, which have passed partly into the cost of fixed assets, and partly into inventories.
Low-value items are no longer allocated to a separate group, and property that was previously accounted for in this group is reflected as part of fixed assets or inventories.
In particular, linen and bedding, after the transition to the new Budget Accounting Instructions, will be taken into account as part of fixed assets. Let us recall that according to Instruction No. 107n, this type of assets was accounted for in separate sub-accounts (072 “Linen, bedding, clothing and footwear in warehouse” and 073 “Linen, bedding, clothing and footwear in operation”) opened under account 07 “Low-value objects."
The All-Russian Classifier of Fixed Assets (OKOF) OK 013-94, approved by Decree of the State Standard of Russia dated December 26, 1994 N 359, determines that, in accordance with the requirements of accounting and reporting in the Russian Federation, fixed assets do not include:
a) items that last less than one year, regardless of their value;
b) items valued below the limit established by the Ministry of Finance of Russia, regardless of their service life, with the exception of agricultural machinery and tools, mechanized construction tools, weapons, as well as working and productive livestock, which are classified as fixed assets regardless of their value;
c) fishing gear (trawls, seines, nets, nets and other fishing gear) regardless of their cost and service life;
d) gasoline-powered saws, delimbers, floating cable, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a service life of up to two years (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.);
e) special tools and special devices (tools and devices for specific purposes, intended for serial and mass production of certain products or for the production of individual orders) regardless of their cost; replaceable equipment, devices for fixed assets that are repeatedly used in production and other devices caused by specific manufacturing conditions - molds and accessories for them, rolling rolls, air lances, shuttles, catalysts and sorbents of a solid state of aggregation, etc. regardless of their cost;
f) special clothing, special shoes, as well as bedding, regardless of their cost and service life;
g) uniforms intended for issue to employees of the enterprise, clothing and footwear in healthcare, education, social security and other institutions funded by the budget, regardless of cost and service life;
h) temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation work as part of overhead costs;
i) containers for storing inventory in warehouses or carrying out technological processes with a cost within the limit established by the Ministry of Finance of Russia;
j) items intended for rental, regardless of their value;
k) young animals and fattening animals, poultry, rabbits, fur-bearing animals, bee families, as well as sled and guard dogs, experimental animals;
l) perennial plantings grown in nurseries as planting material.
Fixed assets also do not include machinery and equipment listed as finished products in the warehouses of manufacturing enterprises, supply and sales organizations, handed over for installation or subject to installation, in transit, listed on the balance sheet of capital construction.
The cost criterion for classifying property as fixed assets will no longer be applied. Thus, all assets whose useful life exceeds 12 months, and according to OKOF related to fixed assets, are subject to accounting as part of fixed assets.
It should be emphasized that the cost of a unit of fixed assets is important for choosing the depreciation method (writing off the cost):
Up to 1000 rub. - depreciation is not charged,
Over 1000 and up to 10,000 thousand rubles. - accrued at a time in full at the time of transfer (commissioning) of objects into operation,
Over 10,000 rub. - in a linear manner throughout the entire useful life.
From January 1, 2005, depreciation is charged on newly acquired non-financial assets.
Operations for transfer of account balances,
formed by institutions at the expense of funds
received from state extra-budgetary funds
Balances on accounts of non-financial assets, as well as turnover on them.
Debit of the corresponding accounts of account 110000000 "Non-financial assets" Credit of the corresponding subaccounts of accounts 01 "Fixed assets", 03 "Other long-term investments", 04 "Equipment, construction materials and materials for scientific research", 06 "Materials and food products", 07 "Low value objects."
Cash account balances.
Debit of account 120100000 "Institutional funds" Credit of subaccount 115 "Funds received from state extra-budgetary funds."
Cash account turnover.
Debit (credit) of the accounts for increases and decreases in account 120100000 "Institutional funds" Credit (debit) of subaccount 115 "Funds received from state extra-budgetary funds."
Remaining actual expenses.
Debit of the corresponding analytical accounts of account 140101200 "Institutional expenses" Credit of subaccount 228 "Expenditures from funds received from state extra-budgetary funds."
Turnover based on actual expenses.
Debit (credit) of the corresponding analytical accounts of account 140101200 "Institutional expenses" Credit (debit) 228 "Expenditures from funds received from state extra-budgetary funds."
Remaining unused financing amounts.
Credit to account 140103000 "Financial result of past reporting periods" Debit to subaccount 274 "Targeted funds received by the institution from state extra-budgetary funds."
Turnover of funds provided from state extra-budgetary funds.
Debit (credit) of the corresponding analytical accounts of account 130404000 "Internal settlements between the main managers (managers) and recipients of funds" Credit (debit) of subaccount 274 "Targeted funds received by the institution from state extra-budgetary funds."
In this case, transactions with funds received by institutions from the budgets of the Federal Compulsory Medical Insurance Fund (hereinafter referred to as the Federal Compulsory Medical Insurance Fund) or territorial compulsory health insurance funds (hereinafter referred to as the territorial Compulsory Medical Insurance Fund) to bank accounts opened for institutions in the institutions of the Central Bank of the Russian Federation on balance sheet account N 40403 , must be taken into account in budget accounting separately with the formation and submission to the Federal Compulsory Medical Insurance Fund (territorial Compulsory Medical Insurance Fund) of a separate balance sheet and other forms of budget reporting in the manner established by the Ministry of Finance of the Russian Federation.
Funds received by institutions under compulsory health insurance programs from insurance organizations are reflected in budget accounting as the institution's target funds and are accounted for in the manner established for funds received from business and other income-generating activities, with the attribute "3".
Balances as of 01/01/2005 and turnover for 2005:
Debit 340101200 Credit 224.
Balances of voluntary medical insurance as of 01/01/2005:
Debit of account 210604340 Credit of account 280 (account does not apply in 2005).
Voluntary health insurance turnover for 2005 before the implementation date:
Debit account 210604340 Credit account 220.
Balances of payments for paid services as of 01/01/2005 and turnover for 2005 before the implementation date:
Debit account 220503660 Credit account 153, 178.
Accrued income based on turnover for 2005:
Debit account 400 Credit account 240101130.
The following expenses were written off based on turnover for 2005:
Debit account 240101130 Credit account 210604440.
Turnovers written off for target revenues:
Debit 340101200 Credit 225.
Income accrued on target receipts:
Debit 320503560 (153) Credit 340101180 (400).
Let's consider the carryover of the balance as of January 1, 2005 and the correspondence of turnover in the accounting accounts during the inter-reporting period:
Subaccount name |
Debit |
Credit |
Note |
Residential premises |
010101000 |
||
Non-residential premises |
010102000 |
||
Facilities |
010103000 |
||
Machinery and equipment |
010104000 |
012, 013 |
|
Vehicles |
010105000 |
||
Production and |
010106000 |
016, 070, 071 |
|
Library fund |
010107000 |
||
Soft inventory |
010108000 |
072, 073 |
|
Other basic |
010110000 |
017, 019,
|
|
Earth |
010201000 |
||
Intangible assets |
010301000 |
||
Residential depreciation |
010401000 |
||
Depreciation of non-residential |
010402000 |
||
Depreciation of structures |
010403000 |
||
Depreciation of machines and |
010404000 |
||
Depreciation |
010405000 |
||
Depreciation |
010406000 |
||
Depreciation |
010407000 |
||
Medicines and |
010501000 |
||
Food |
010502000 |
||
Fuels and lubricants |
010503000 |
||
Construction materials |
010504000 |
040, 041 |
|
Other material |
010505000 |
043, 050,
|
|
Finished products |
210506000 |
||
Capital investments in |
110601000 |
Revolutions |
|
Unfinished |
110601000 |
Revolutions |
|
Unfinished |
110601000 |
Balance and |
|
010601000 |
Balance and |
||
010601000 |
Balance and |
||
Unfinished |
210601000 |
||
Unfinished |
210601000 |
Balance and |
|
Unfinished |
310601000 |
||
Unfinished |
210601000 |
||
Unfinished |
110601000 |
||
Materials on the way |
010703000 |
||
Federal funds |
|
No balance |
|
Federal funds |
091
|
130405000
|
|
Cash |
320101000 |
||
Cash |
220101000 |
||
Cash |
020102000 |
||
Cash |
320101000 |
||
Cash |
020107000 |
||
Cash register |
020104000 |
||
Money documents |
020105000 |
||
Cash |
020103000 |
||
Internal settlements |
140, 141,
|
040103000 |
Turnover by |
Settlements with debtors by |
020502000 |
||
Settlements with debtors by |
020503000 |
153, 15, 156,
|
|
Settlements on issued |
020600000 |
157, 178 |
|
Settlements with accountables |
020800000 |
||
Calculations for shortages |
020900000 |
||
VAT calculations for |
021001000 |
||
Settlements with suppliers, |
030200000 |
156, 178, 180 |
|
Payroll calculations |
030201000 |
||
Settlements with suppliers |
030207000 |
||
Social calculations |
030213000 |
||
Other calculations |
030216000 |
||
Calculations for payments in |
030300000 |
||
Single calculations |
030302000 |
193, 194, 198 |
|
Calculations according to |
030306000 |
||
Calculations according to means, |
030401000 |
||
Settlements with depositors |
030402000 |
||
Withholding calculations |
030403000 |
183, 184,
|
|
Account balance |
040103000 |
||
Taking into account the features |
040103000 |
||
040103000 |
|||
040103000 |
|||
040103000 |
|||
340101180 |
|||
040103000 |
|||
040103000 |
|||
340101151 |
|||
210604000 |
|||
040104000 |
|||
040103000 |
|||
Correspondence |
|||
Budget expenses |
Expenses |
140101200 |
|
Expenses due |
Expenses |
140101200 |
|
Budget expenses for |
Capital |
110601000 |
|
Distribution expenses |
Expenses |
210604000 |
|
Expenses for |
Manufacturing |
210604000 |
|
210604000 |
|||
Manufacturing costs |
Manufacturing |
210604000 |
|
Expenses due |
Financial |
240103000 |
|
Capital expenditure |
210604000 |
||
Expenditures by target |
Expenses |
340101200 |
|
Payments on account |
Expenses |
340101200 |
|
Parents' funds for |
Income from |
240101130 |
|
Borrowed funds |
|||
Reporting income |
Income from |
240101130 |
|
Other income |
240101180 |
||
Income from |
240101172 |
||
Deferred income |
Income |
240104130 |
Director of the State
scientific and methodological center
accounting and auditing,
editor-in-chief of the publishing house
"Accountant Advisor"
L.P.VOROBEVA
Signed for seal
10.03.2005
The association assists in providing services in the sale of timber: at competitive prices on an ongoing basis. Forest products of excellent quality.
State institutions and budgetary institutions that are recipients of budget funds, from January 1, 2011, are required to maintain budget records in accordance with orders of the Ministry of Finance of Russia dated 01.12.2010 No. 157n And 06.12.2010 No. 162n. Both orders were registered with the Russian Ministry of Justice and are used in the formation of accounting policies from January 1, 2011.
It is likely that the Russian Ministry of Finance will not have time to prepare any guidelines for transferring an institution to the new accounting rules before the end of the first quarter of 2011, which means that the manager in this case independently regulates the process of transferring to a new chart of accounts when formulating accounting policies for 2011 .
When preparing a working chart of accounts, you should use the Table of correspondence of the accounts of the Chart of Accounts of Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n, to the Chart of Accounts of Budget Accounting approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts of Budget Accounting” and Instructions for its use", which the Russian Ministry of Finance brought to the attention and use of its letter dated December 29, 2010 No. 02-06-07/5396.
How to transfer accounts from one chart of accounts to another?
The Russian Ministry of Finance did not give written recommendations on the issue of transferring accounts during the inter-reporting period. Inter-reporting period from December 31, 2010 to January 1, 2011.
According to established practice and the rules of general transfer from one program to another, the balances of accounts as of January 1, 2011, formed after the submission of the annual balance sheet, are first transferred to the corresponding accounts in the new Working Chart of Accounts. The transfer is documented by an accountant's certificate f. 0504833, which involves direct accounting entries, for example:
Debit 10111, 10131
Credit 10101.
Those accounts that are not applied are excluded, and the data is transferred to the appropriate accounting accounts. There are also features in transferring data from account 10109 to a new account 10108 “Other fixed assets”; the following entry is made:
Debit 10118, 10138
Credit 10109.
Subtleties of transfer using software: in practice, a computer program sometimes “does not understand” such records as direct postings. And program developers, in order to control the safety and verify data, recommend using an intermediate account, for example “0”, when transferring from one version of a program to another. And the accountant, of course, must prepare a Certificate for the transfer of data between reporting periods according to the correspondence of accounts in accordance with the Account Compliance Table developed by the Ministry of Finance of Russia.
Difficulties in reflecting current operations
Current activities must be reflected in the new chart of accounts from January 1, 2011. Turnovers, as was the case in previous years with changes in budget accounting, if reflected in the accounts “in the old way,” cannot be transferred during the transition to new rules, since the legislator has not established a transition period and there should not be one.
The accounting department will face a problem, because the previous Instructions for budget accounting ceased to be valid on January 1, 2011, and the software “does not have time” to help the accounting department, and the accounting department for some period continues to work in the old version of the program and keeps records according to the old rules, which is contrary to the law. Since the activities of institutions cannot be suspended, they continue, but in the “old” regime. Primary documents are drawn up and signed by persons in the manner established by Instruction No. 157n, but they (primary documents) are clearly tied to the business transactions of the old version of the program, sometimes correspondence accounts are automatically entered on them in accordance with the canceled Instruction No. 148n dated December 30, 2008. Of course, in our opinion, it is impossible to redo the primary documentation. This is especially true for cash, banking transactions and transactions with accountable persons, where even corrections on documents in some cases are not allowed. What is the way out of this situation? It seems to us that the only way out is to write on the document itself next to the “old correspondence” the correspondence of accounts that corresponds to the new accounting rules.
Regulation by separate local acts of the implementation of new accounting rules from January 1, 2011
As it is necessary to prepare for the implementation of certain provisions for the transition to new accounting rules, we propose to outline a list of activities for which separate local acts need to be prepared.
1. Develop and approve a working chart of accounts for 2011, for which purpose draw up a Table of conversion to a new chart of accounts for the correspondence of accounts for the purpose of a uniform approach when forming a working chart of accounts for 2011 by participants in the budget process exercising the authority to maintain budget accounting (use in work Table provided by the above letter dated 12/29/2010 No. 02-06-07/5396).
2. Create a commission for the transfer to the new accounting rules so that the members of the commission sign acts or one document (order, instruction, act) of a table of correspondence of accounts, reflecting all the features of the transfer.
3. Create the necessary commissions for the acceptance, transfer, disposal of non-financial assets, approve the regulations on the work of these commissions.
4. Prepare an order to transfer the institution to new software that meets the requirements of the 2011 legislation as soon as it is ready, and indicate that for the purposes of the operational activities of the institution, establish that primary documents are drawn up according to the forms in force in 2010 before the start of the Order Ministry of Finance of Russia dated 12/15/2010 No. 173n"On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Guidelines for their application."
5. Check the lists of real estate and movable property in order to reflect this information on specially designated accounts that must be used when transferring account balances.
6. Develop accounting methods (if there are multiple choices in accounting policies): the procedure for forming the cost of finished products, works, services, distribution of overhead costs, attribution of general business expenses. If the charter provides for trading activities, then a methodology for accounting for goods and reflecting the markup on goods should be developed.
It is necessary to analyze the adopted regulations and gradually adopt local acts to formulate the Accounting Policy for 2011.
Similar questions will arise for budgetary institutions that have switched to financial support as a means of receiving subsidies.
Budgetary institutions of a new type are required to maintain accounting records from January 1, 2011 in accordance with orders of the Ministry of Finance of Russia dated 01.12.2010 No. 157n And dated December 16, 2010 No. 174n"On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application."
These orders are applied in the formation of accounting policies from January 1, 2011. There is no transition period. During the inter-reporting period, account balances are transferred to the appropriate accounts according to the Table of Account Correspondence of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n, the Chart of Accounts approved by Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n “On Approval of the Chart of Accounts” accounting of budgetary institutions and Instructions for its application", communicated by a letter from the Ministry of Finance of Russia dated December 29, 2010 No. 02-06-07/5397.
Autonomous institutions
Autonomous institutions have their own characteristics of transferring to a new chart of accounts. There is no transition period for the implementation of new rules. The inter-reporting period is from December 31, 2010 to January 1, 2011. Besides orders dated 01.12.2010 No. 157n And dated December 23, 2010 No. 183n The Russian Ministry of Finance recommends that accounting policies be formed starting from January 1, 2011 according to new accounting rules. The transfer is planned to be carried out during the inter-reporting period based on the peculiarities of accounting.
The balance sheet currency may change at the beginning of the year because some accounting items were reflected off the balance sheet, for example, depreciation of fixed assets. For the purpose of uniformity of transition, the Ministry of Finance of Russia completed the letter dated December 29, 2010 No. 02-06-07/5398 Table of correspondence of accounts between the commercial Chart of Accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, the budget Chart of Accounts provided for by order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n, for those institutions that kept budget records, and the Chart of Accounts approved by order of the Ministry of Finance Russia dated December 23, 2010 No. 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application.”
Unfortunately, the letter does not contain any commentary on the translation of individual accounting objects. Problematic issues have been discussed in our journals previously. Read the article “The problem of the transition of autonomous institutions to accounting based on the Unified Accounting System” (magazine “Accountant Advisor” No. 1 for 2011).
In the budget (accounting) accounting of state (municipal) institutions there are a number of operations that must be reflected in the inter-reporting period. 1C experts told BUKH.1C what an inter-reporting period is, why it is necessary to highlight operations of the inter-reporting period in accounting and reporting, and how this is implemented in the 1C: Public Institution Accounting 8 program, edition 2.
What operations require separation inaccounting and reporting
According to the order of the Federal Treasury dated December 4, 2015 No. 339 inter-reporting period is considered a conditional period following the additional period of the previous financial year and the conclusion of budget (treasury) accounting accounts, reflecting the change in opening balances in the budget (treasury) accounting accounts of the current financial year and used to reflect transactions the need for which is due to changes in regulatory legal acts of the Russian Federation, regulating the procedure for maintaining budget (treasury) accounting, or carrying out reorganization measures and in other cases established by the legislation of the Russian Federation.
In the budgetary (accounting) accounting of state (municipal) institutions there are also a number of operations that must be reflected in the inter-reporting period. This:
l transfer of balances on accounting (budget) accounts to the beginning of the financial year when changes are made to the order regulating the procedure for applying the budget classification of the Russian Federation, regarding changes in budget classification codes in account numbers. For example, in connection with the application from 01/01/2016 of a new edition of the Directives on the procedure for applying the budget classification of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n in terms of changing the structure of the budget classification and, therefore, account numbers of accounting (budget) accounting, as well as in terms of the application of some KOSGU codes by letter of the Ministry of Finance of Russia dated 03/14/2016 No. 02-07-07/14989 the Procedure for the formation of incoming balances on budget (accounting) accounts as of 01/01/2016 (hereinafter referred to as the Procedure) was introduced. In accordance with the Procedure: “The transfer of outgoing balances on the corresponding analytical accounts of budget accounting, formed as of 01/01/2016, taking into account operations at the end of the financial year, carried out in accordance with the provisions of Article 242 of the Budget Code of the Russian Federation, to incoming balances on the corresponding analytical accounts of budget accounting as of 01/01/2016 is carried out during the inter-reporting period. The balances reflected in the corresponding analytical accounting accounts established in the General Ledger (f. 0504072) for 2015 are subject to transfer to the corresponding analytical accounting accounts of the Working Chart of Accounts for Budget Accounting for 2016 on the basis of the Certificate (f. 0504833) with the appendix of a table of correspondence of budget codes classification (hereinafter - KBK) and analytical accounts of budget accounting, valid in 2015 and 2016." The Procedure also provides accounting records for the transfer of balances on budget (accounting) accounts in connection with changes in the procedure for applying KOSGU and types of budget expenditures of the budgetary system of the Russian Federation;
- transfer of balances on budget accounting accounts to the beginning of the financial year when changes are made to the chart of accounts of accounting (budget) accounting in case of changes in the codes of budget accounting accounts (letter of the Treasury of Russia dated May 16, 2011 No. 42-7.4-05/8.1-333 “On the direction of Methodological recommendations for the transition to the budget accounting chart of accounts, applied from January 1, 2011");
- transfer of balances on budget accounting accounts to the beginning of the financial year when changes are made to the structure of the account number. For example, in connection with the inclusion of a section and subsection of the budget classification of expenses in the account numbers of the Working Chart of Accounts of budgetary and autonomous institutions from 01/01/2017 by letter of the Ministry of Finance of Russia No. 02-07-07/21798, the Treasury of Russia No. 07-04-05/02-308 dated 04/07/2017, clarifications were provided on the formation of categories 1-4 of accounting account numbers;
- revaluation of the value of non-financial assets (except for precious metals and precious stones, jewelry and other valuables) (clause 28 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n)) ;
- change in the balance sheet currency when changing the type of institution (letter of the Ministry of Finance of Russia dated April 25, 2011 No. 02-06-07/1546, letter of the Ministry of Finance of Russia No. 02-07-07/5671, letter of the Treasury of Russia No. 07-04-05/02-121 dated 02.02 .2017);
- transfer of balances in budget accounting accounts to the beginning of the financial year when transferring an institution to another GRBS (RBS) in terms of incoming balances (letters of the Ministry of Finance of Russia dated November 3, 2016 No. 02-06-10/64668, dated December 7, 2016 No. 02-07-10/ 72756, letter of the Ministry of Finance of Russia No. 02-07-07/5671, letter of the Treasury of Russia No. 07-04-05/02-121 dated 02.02.2017);
- adjustment of budget accounting data in connection with changes in the accounting procedure for business transactions.
Under inter-reporting period is understood as the period upon the fact that the institution reflects in the budget (accounting) accounts transactions to close account indicators within the framework of the end of the reporting financial year (2010) and until the current year’s transactions are reflected in the accounts (2011) (clause 1 of part 1 of the letter of the Ministry of Finance of Russia dated 25.04 .2011 No. 02-06-07/1546).
In addition to inter-reporting period transactions, there are a number of transactions that change the opening balances of the current financial year, which also need to be separated (hereinafter referred to as financial year end transactions):
- at the end of the financial year, the amounts of income and recognized expenses on the accrual basis reflected in the corresponding accounts of the financial result of the current financial year are closed against the financial result of previous reporting periods (clause 297 of Instruction No. 157n);
- at the end of the current financial year, turnover on accounts reflecting increases and decreases in assets and liabilities are not transferred to the accounting registers of the next financial year (clause 11 of Instruction No. 157n);
- at the end of the current financial year, the indicators (balances) for the corresponding analytical accounts of budget allocations, limits of budget obligations, fulfilled monetary obligations and approved budget (planned, forecast) assignments for income (receipts), expenses (payments) of the current financial year for the next year are not are transferred (clause 312 of Instruction No. 157n);
- at the end of the current financial year, the indicators (balances) of account 17 “Receipts of funds to the institution’s accounts” are not transferred to the next financial year (clause 365 of Instruction No. 157n), etc.
According to paragraph 7 of Instruction No. 157n, the basis for reflecting in accounting information about assets and liabilities, as well as transactions with them, are primary accounting documents. For these operations, the primary document is the Accounting Certificate (f. 0504833).
Examples of preparing an accounting certificate (f. 0504833) are given in the letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989. It follows from them that such transactions should be reflected in the Journal for Other Transactions (f. 0504071) for the inter-reporting period.
Segregation of operations in “1C: Public Institution Accounting 8” (rev. 2)
The program “1C: Public Institution Accounting 8” edition 2 (hereinafter referred to as BGU2) includes functionality that allows you to separate in accounting and reporting the operations of the inter-reporting period and the operations of the end of the financial year.
Operations at the end of the financial year and inter-reporting period are divided into three groups depending on the type of inter-reporting period:
l Conclusion of accounts- include operations at the end of the financial year (conclusion of accounts), reflected after the formation of the form. 0503127 “Report on the execution of the budget of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues” (f. 0503737 “Report on the institution’s execution of the plan for its financial and economic activities”), but before the formation of the balance (f. 0503130 “Balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues”, f. 0503730 “Balance sheet of a state (municipal) institution”).
- Technological operations- include technological operations of closing accounts, the balances of which do not carry over to the next year, - balances of off-balance sheet accounts 17 “Cash inflows” and 18 “Cash outflows”, authorization accounts for the current period of the year being closed and other similar ones.
- Changing the balance currency- include transactions reflected after the formation of the balance sheet, but before the formation of opening balances for the next year, - revaluation of non-financial assets (NFA), transfer of closing balances to the analytical accounts of the next year and similar operations.
Preparation of documents for transactions at the end of the financial year and inter-reporting period
Registration of routine operations at the end of the financial year and operations of the inter-reporting period is carried out using specialized program documents with the ability to print formalized printed forms (accounting certificate f. 0504833 and others) - see table 1:
Table 1It is possible to register arbitrary transactions of the inter-reporting period using a universal document Operation (accounting) with printing of form 0504833 “Accounting certificate”.
In documents of regular transactions of the inter-reporting period, changing the period type is usually not available:
- in the document Closing balance sheet accounts at the end of the year(Fig. 1) for each generated transaction, the type of inter-reporting period is established Conclusion of accounts;
- in documents Closing working capital accounts on accounts(Fig. 2) and Closing of authorization accounts for the ending financial year(Fig. 3) for each generated transaction, the type of inter-reporting period is established Technological operations.
Rice. 1
Rice. 2
Rice. 3
In the regulatory document Transfer of balances according to CPS as of the date 12/31/XX, you can indicate that the operation should be reflected in the inter-reporting period (flag ) and select the type of this period: Changing the balance currency or Technological operations.If a document is generated Transfer of balances according to CPS in connection with changes in the structure of the chart of accounts (new type of KPS, data transfer when changing budget classifiers), transactions should be reflected in the period Changing the balance currency. In this case, this is a change in opening balances of the next period, and these changes should be reflected in Journal of transactions for other transactions (f. 0504071) for the inter-reporting period.
If the document is not related to the formation of opening balances for the next year, then you should select the period type Technological operations.
Formation of arbitrary operations with reflected in the inter-reporting period
In addition to routine operations documented in specialized documents, “1C: Public Institution Accounting 8” edition 2 provides for the formation of arbitrary operations with their reflection in the inter-reporting period. For this purpose in the document Operation (accounting) The ability to reflect a transaction in the inter-reporting period has been implemented if the transaction date is the end of the year, i.e. 12/31/XX (Fig. 4).
Rice. 4
On the date 12/31/XX, the flag becomes available in the document Reflect in the inter-reporting period and the ability to select the period type: Conclusion of accounts, Technological operations or Changing the balance currency.
It should be noted that all documents of the inter-reporting period cannot be reversed.
Generating reports and registers withtaking into account and without inter-reporting period transactions
Let's look at how the program generates reports and regulated accounting registers.
Standard Accounting Reports
Standard accounting reports allow you to obtain data on transactions:
- the current period without including transactions of the inter-reporting period;
- the current period including transactions of the inter-reporting period;
- only for the inter-reporting period.
All standard reports provide the ability to customize the display of information by period type (Fig. 5):
- Reporting period;
- Conclusion of accounts;
- Technological operations;
- Changing the balance currency.
Rice. 5
To do this, in the report settings on the tab Indicators the switch should be set to the required position.
If the switch period type set to position:
- Reporting period- the report reflects information for the selected reporting period without taking into account the closure of balance sheet accounts at the end of the year, other technological operations and operations to change the balance sheet currency;
- Conclusion of accounts- the report reflects information for the selected reporting period, taking into account the closing of balance sheet accounts at the end of the year, but does not take into account the results of other technological operations and operations to change the balance sheet currency. That is, operations with the period type will be displayed in the report Reporting period And Conclusion of accounts;
- Technological operations- the report reflects information for the selected reporting period, taking into account the closure of balance sheet accounts at the end of the year (040100000, 030405000, etc.), while also taking into account the results of other technological operations, such as the closure of authorization accounts for the current year, the closure of current KEC, but without accounting for transactions to change the balance sheet currency. That is, transactions with the period type will be displayed in the report Reporting period, Conclusion of accounts And Technological operations.
- Changing the balance currency- the report reflects information for the selected reporting period, taking into account operations of closing balance sheet accounts, other technological operations (closing authorization accounts, closing current CEC), and also takes into account operations to change the balance sheet currency, such as transferring balances on the CPS. That is, transactions with the period type will be displayed in the report Reporting period, Conclusion of accounts, Technological operations And Changing the balance currency.
Additionally, by combining the flag Specified period only with different switch positions period type, you can receive the output of separate transactions for concluding accounts, technological transactions or transactions for changing the balance sheet currency.
Regulated accounting registers
Regulated accounting registers ( General ledger (f. 0504072), Operations journal (f. 0504071) etc.) include data from the inter-reporting period in accordance with the procedure for their formation established by regulatory documents. Thus, regulated accounting registers are formed for the reporting period with account transactions.
Let's consider the formation of data depending on what is set in the register period type using the example of a report General ledger (f. 0504072).
For example, in 2016, the accounting of a budgetary institution reflected transactions of the current (reporting) period, transactions for closing balance sheet accounts of the current period (operations for concluding accounts), transactions for closing current CECs (technological operations) and transactions for transferring balances to new CPS (operations to change the balance sheet currency). When generating a report General ledger (f. 0504072) for 2016, the report will reflect only transactions of the reporting period and transactions on the conclusion of accounts.
The operation of transferring balances to new CPS is inter-reporting and affects only the incoming balances of the next period, therefore it should not be reflected in the regulated reports of the current period. Therefore, in General ledger (f. 0504072) for 2016, transactions are displayed only for the CPS operating in 2016.
According to paragraph 11 of Instruction No. 157n, at the end of the current financial year, turnover on accounts reflecting increases and decreases in assets and liabilities are not transferred to the accounting registers of the next financial year. Consequently, in 2016, operations to close negotiable CECs are also not reflected in the accounting registers.
When forming General ledger (f. 0504072) for 2017, the amounts of balances at the beginning of the year and at the beginning of the period (month, day) are displayed in accordance with the final balance sheet for the past year. At the same time, turnover on accounts reflecting increases and decreases in assets and liabilities did not transfer to 2017, and General ledger (f. 0504072) balances already under the new CPS operating in 2017 are included.
Formation of the “Journal for other operations” (f. 0504071)" for the inter-reporting period
According to letters of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989 and the Federal Treasury dated December 26, 2013 No. 42-7.4-05/2.2-866, inter-reporting period transactions to change balances at the beginning of the year should be reflected on the basis of primary accounting documents in Journal of other transactions (f. 0504071) for the inter-reporting period. For this purpose, in the “1C: Public Institution Accounting 8” program, edition 2, an additional Journal of operations for the formation of incoming balances of the next financial year No. 8-mo. This journal is formed based on transactions changing the balance sheet currency.
Unlike other magazines, settings Magazine No. 8-mo are not edited.
Magazine No. 8-mo can be generated by going to the section Accounting and reporting(navigation bar command Accounting and reporting registers, then hyperlink Operation log (f. 0504071)). In the opened form in the details Magazine number should be indicated 8th Journal of operations for the formation of incoming balances of the next financial year. In props Period The default will be the last day of the current year.
Form Journal of operations for the formation of incoming balances of the next financial year No. 8-mo must be approved in the accounting policy of the institution.
