7.1.11. Cash disposalDocument Cash disposal is a universal document that allows you to enter any operations to write off funds from the personal account of the institution, including payment to suppliers for goods, works and services, payment of insurance premiums, taxes, penalties, fines, etc., and the return of buyers' advances.
You can also use the command to enter a new document Payment in document Information on contracts, Information on other obligations, that is, enter a payment document based on.
The document is issued on the basis of the payment document specified in the bank (treasury) statement.
Clue: Document Cash disposal is created only if the statement received from the body providing cash services contains operations that are not reflected in applications for spending funds.
In one document, you can reflect the write-off from the account of funds that must be allocated to several accounts accounting, KFO and on various items of income and expenses.
The document allows you to execute the following operations:
return (compensation) of excessively received income;
payment to suppliers and other payments (206.00, 302.00);
transfer of funds in temporary disposal;
payment of taxes and fees.
Create a new document. To enter a new document, you can click the button Create list command bar Settlement and payment documents v Journal of settlement and payment documents and select item Cash disposal in the shape of Selecting a document type.
7.1.11.1 Filling in the details of the document header
First of all, you need to fill in the details Organization and date.personal account- the personal account of the organization from which the funds were transferred. Chosen in the directory Personal account details.
counterparty- an organization (individual) that is the recipient of funds. Selected from the directory Counterparties.
Treaty- basis for payment. Selected from the directory Contracts and other grounds for the emergence of obligations.
Tax, fee– type of tax or other obligatory payment. Selected from the directory Organization taxes and payments.
7.1.11.2 Filling in details on the "Document details" tab
Currency– the default value is RUB (Russian ruble). If another currency is selected, then you must additionally specify information about the conversion rate (details Well and multiplicity). The exchange rate can be specified automatically if information about it on the date of the document is contained in the directory Currencies.Sum- indicates the total amount of payment under the document in rubles.
In Group primary document you can fill in the details:
View- view primary document. Selected from the directory Types of primary documents.
Number- the number of the original document.
date– date of the original document.
Recipient- recipient of funds. Selected from the directory Counterparties.
Beneficiary's account- beneficiary's account. Selected from the directory Bank and treasury accounts.
Purpose of payment– purpose of the payment in the form of an arbitrary text.
7.1.11.3 Filling in the details on the "Payment details" tab
In the tabular part, the total amount of the cash payment (document) is detailed by accounting accounts and analytical features.Source of funds- the type of funds at the expense of which the cash payment should be made. You should select the section of the personal account indicated in the header of the document.
KBK- the classification attribute of the account to which the payment is to be made. Selected from the directory KPS.
KOSGU– economic classification code corresponding to the payment. Selected from the directory KEK. For funds in temporary possession, requisites KOSGU are not specified.
Target code- Selected from the directory Types of target funds.
Event code - Selected from the directory Events.
Additional classification - Selected from the directory Additional budget classification
Commitment- is selected from the obligation directory. This attribute is filled in when the document transitions to the “Signed” status and is rigidly fixed to the document to the registrar, as well as to payment and assignment documents.
Sum- the amount in rubles according to the corresponding codes budget classification.
Note- if necessary, the target code is indicated in brackets, as well as other information necessary for budget execution.
7.1.11.4 Execution status
Form call Change of status is performed using the command located in the header of the document. The new document is automatically assigned the status Draft.After signing Cash disposal signed.
After registration Cash disposal authorized persons assign the status to the document Registered.
After receiving an extract from the personal account confirming the cash flow, the document switches to the status Fulfilled.
In addition, the form can indicate the registration number and date of registration of the document in the OFK, the number and date of the supporting document (payment order of the treasury), as well as the data of the responsible person of the OFK.
When uploading an extract from a personal account, the specified details are filled in automatically.
After that, you need to fill in the data on the mortgage Accounting operation and post the document.
7.1.11.5 Filling in details on the "Accounting operation" tab
Typical operation- selected from the list Typical operations.Return (compensation) of excessively received income
CFD
Credit account 201.11 , 201.21 or 210.02 .
KPS for account 201.00- selected from the directory KPS.
Dt of account 205.XX.560 “Income settlements” and Kt of accounts 210.02.XXX “Settlements with the financial authority on budget receipts”, 201.11.610 “Cash funds of the institution on personal accounts with the treasury authority”, 201.21.610 “Cash institutions on accounts with a credit institution.
Advance payment– when transferring an advance, check the box.
CFD– financial security code. Selected from the list.
Credit account- is selected from a fragment of the chart of accounts (EPSBU). Can take values 201.11 , 201.21 or 210.02 .
KPS for account 201.00- selected from the directory KPS.
Dt of account 3.304.01.830 “Reduction accounts payable on funds received for temporary disposal” and CT of the corresponding accounts of analytical accounting of accounts 3.201.11.000 “Cash of the institution on personal accounts with the treasury body”, 3.201.21.000 “Cash of the institution on accounts with a credit institution”.
Credit account- is selected from a fragment of the chart of accounts (EPSBU). Can take values 201.11 or 201.21 .
KPS for account 304.01- selected from the directory KPS.
KPS for account 201.00- selected from the directory KPS.
When posting a document, postings are generated:
Dt of account 3.304.01.830 “Reduction of accounts payable on funds received at temporary disposal”, Kt of the corresponding accounts of analytical accounting accounts with a credit institution.
Tax (fee) is paid at the expense of income(profit, VAT, etc.) - the checkbox is checked when paying tax at the expense of income.
CFD– financial security code. Selected from the list.
Check loan- is selected from a fragment of the chart of accounts (EPSBU). Can be 201.11, 201.21, or 304.05.
KPS for account 201.00- is selected from the KPS directory.
Dt of account 303.ХХ.ХХХ “Settlements on payments to budgets”, Kt of the corresponding accounts of analytical accounting 201.11.610 “Funds of the institution on personal accounts with the treasury”, 201.21.610 “Funds of the institution on accounts with a credit institution”, 304.05 .XX “Settlements for payments from the budget with financial authorities”.
Additional features. Based on document Cash disposal you can enter a document Storno.
Based on transaction document Payment to suppliers and other payments (206.00, 302.00) and the checked box Advance payment you can enter a document Invoice received.
REFRESHER COURSE
The accounting of a budgetary institution differs from the accounting of a commercial organization. In the accounting department of a budgetary institution, a budgetary chart of accounts, codes of economic classification, special accounting for fixed assets, accounting for expenses and incomes according to financial security codes (CFO), etc. are used. Therefore, we recommend that you familiarize yourself with the program 1C: Accounting of a state institution, to everyone who decides to work in the accounting department of a budgetary organization.
The program of the course "1C: ACCOUNTING of a state institution 8" *
Topic 1.Getting started in the program 1C: Accounting of a state institution 8
- Program interface
- Unified Chart of Accounts
- Basic actions when working with budget classifiers
- Operations journal, posting journal
- The procedure for setting up the program for accounting in a particular institution
- Completing directories
- Entering opening balances
Topic 2. Documents on authorization of budget expenditures.
- Entering documents for authorizing budget expenditures
Topic 3. Settlement and payment documents and transactions on a personal account
- The procedure for working with non-cash funds
- Application for cash flow
- Cash Application
- Cash receipt
- Cash disposal
- Exchange with treasury systems and bank institutions
- Regulated accounting registers and analytical reports on transactions on personal accounts
Topic 4. Accounting for cash and cash documents
- How to work with cash
- Incoming cash order
- Account cash warrant
- Cashier's report
- Depositing cash into a personal account
- Inventory
- Cash transactions reports in cash and monetary documents
Topic 5. Accounting for inventory items (Inventory and Materials)
5.1. Accounting for fixed assets
- Receipt and acceptance for accounting of fixed assets (OS)
- Depreciation on fixed assets
- Transfer of fixed assets
- Write-off of fixed assets
- Specialized reports on fixed assets
5.2. Accounting for inventories (MZ)
- Admission
- moving
- Write-off
- Specialized reports on KM
5.3. Accounting for strict reporting forms (BSO)
5.4. Property inventory a
Topic 6. Accounting for settlements with counterparties
- Suppliers(received invoices, invoices, waybills, certificates of work performed, reconciliation certificates)
- Buyers(issued invoices, invoices, waybills, certificates of work performed, reconciliation certificates)
Topic 7. Routine operations for the closing of the month / year. Reporting
- Routine operations of the month
- Working with technology reports
- Reporting
Accounting for cash flow transactions in foreign currencies
The transfer of funds for the purchase of foreign currency on budgetary funds is reflected in the document
Application for cash flow (conversion).
The document is used for settlements through the Federal Treasury and is intended for:
formation and printing of the Application for cash flow (f. 0531801) for the transfer of budget funds for the purchase of foreign currency;
reflection in the accounting of transactions for the transfer of budgetary funds for the purchase of foreign currency.
The transfer of funds for the purchase of foreign currency on extra-budgetary funds is reflected in the following documents:
Application for cash flow
Application for cash flow (abbreviated)
Payment order
Cash disposal
with type of operation "Transfer of funds for the purchase of foreign currency (2.201.03)".
The receipt of the purchased foreign currency to the currency account opened with the credit institution is reflected in the document
Receipt of foreign currency to the account
Simultaneously with the reflection of the receipt of foreign currency, the document "Receipt of foreign currency to the account" generates postings for accounting for exchange rate differences.
Cash flow on foreign currency accounts opened with institutions of the Bank of Russia and credit organizations, is reflected in the documents:
Cash disposal in foreign currency
- a universal document that allows you to enter operations to write off funds from an institution's account in foreign currency.
Cash receipt in foreign currency
- a universal document designed to generate postings for incoming settlement and payment documents registering receipts to the institution's account.
Revaluation of funds and funds in settlements in foreign currencies on the date of transactions in foreign currency and on the reporting date is reflected using the document Currency revaluation
The document is intended for automatic formation transactions for revaluation of currency balances on accounts 201.07, 201.04, 206, 208, 302 (etc.) and analytics objects.
The document performs a revaluation of the ruble coverage of the balances on the currency account specified in the document at the exchange rates set on the date of the document.
The document provides for the following business transactions:
Revaluation of currency on personal accounts (account 201.07);
Revaluation of currency at the cash desk (account 201.04);
Revaluation of currency on settlement accounts.
NFA accounting
New document "Entering the history of overhaul and modernization"
The document is intended for entering information about major repairs and upgrades made before the start of accounting in the program, as well as for transferring relevant information from "1C: Accounting for budgetary institutions" rev.6.1.
Documents on accounting of fixed assets, intangible assets, intangible assets, property of the treasury
In documents on accounting of fixed assets, intangible assets, intangible assets, property of the treasury, information is displayed about the user who created the document, and about the user who contributed last changes. Previously, this information could only be seen in the "History of changes (records) of objects".
Settlement Accounting
The functionality of the mechanism for offsetting issued and received advances (prepayments) has been expanded.
Added the ability to refuse the automatic offset of advances when posting documents registering the receipt of goods (works, services), and use specialized documents for offsetting advances:
Advance payment received
Offset of advance payment issued
Setting up the order of offsetting advances - automatically or using specialized documents - is done separately for each institution in the "Accounting policy of institutions" form on the "Advances offset" tab.
Transfer of accumulated credentials from the program "1C: Accounting for budgetary institutions 7.7"
The rules for transferring data from "1C: Accounting for budgetary institutions 7.7" have been updated.
Implemented transfer of documents:
"Invoice issued" - to the document "Invoice received"
"Purchase book line" - to the document "Registration of the purchase book line"
"Sales book line" - to the document "Sales book line registration"
"Receipt on l / s" - in the document "Cash receipt in foreign currency"
"Write-off from l / s" - to the document "Cash disposal in foreign currency"
Implemented the transfer of the "OS Overhaul" directory to the "Entering the history of overhaul and modernization" document.
Full list objects to be converted is given in the RefList.mxl file.
Added the ability to transfer documents step by step.
Documents are loaded and posted in ascending order of their dates.
Added instructions for transferring data from "1C: Accounting for budgetary institutions 7.7" to "1C: Accounting for budgetary institutions 8" (file Conv77_8.htm). detailed instructions posted in the December issue of the ITS budget.
Budget classifiers
Order of the Ministry of Finance of the Russian Federation dated August 31, 2010 No. 101n amended the Instructions on the procedure for applying budget classification Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 No. 150n.
The configuration delivery includes updated budget classifiers:
Classification of budget revenues (dohods.xml);
Target items for classifying budget expenditures (cs.xml);
Types of expenses classification of budget expenses (vr.xml).
Regulated budget reporting
The delivery includes an updated set of budget reporting
Exchange with treasury systems and bank institutions
Updated delivery of exchange formats with treasury systems.
From January 1, 2016, when compiling and executing the budgets of the budget system of the Russian Federation, the classification of operations of the sector is not applied government controlled(hereinafter - KOSGU), it is excluded from the structure of the budget classification code. At the same time, KOSGU continues to be used for maintaining budget (accounting) records, compiling budget (accounting) and other financial reporting. Since the budget classification code is included in the account number of the Working Chart of Accounts of state (municipal) institutions, this entails changing the account numbers of the Working Chart of Accounts and transferring the balances to new accounts with the current budget classification. In this article, 1C methodologists talk about innovations in budget legislation and the formation in the program "1C: Accounting of a state institution 8" of the Working Chart of Accounts for accounting in 2016.
Budget classification 2016
Starting with the budgets for 2016, when drawing up and executing the budgets of the budget system of the Russian Federation, amendments to Articles 18, 20, 21, 23 of the RF BC, provided for federal law dated October 22, 2014 No. 311-FZ, in terms of the new structure of codes for the budget classification of the Russian Federation (codes for classifying budget revenues, classifying budget expenditures, classifying sources of financing budget deficits) and a new procedure for applying the classification of operations in the public administration sector (hereinafter referred to as KOSGU).
Please note that in accordance with the updated article 18 of the RF BC, the classification of operations of public legal entities ( KOSGU) is an integral part of the budget classification of the Russian Federation, which used since 2016 only for budgetary (accounting) accounting, budgeting (accounting) and other financial reporting, which ensures comparability of indicators of the budgets of the budget system of the Russian Federation.
In this way, when compiling and executing budgets of the budgetary system, KOSGU does not apply, and the grouping of revenues, expenditures and sources of financing the budget deficit is carried out by applying the classification of budget revenues, the classification of budget expenditures and the classification of sources of financing the budget deficit. Therefore, the KOSGU code is no longer included in the budget classifiers of income, expenses and sources.
By orders of the Ministry of Finance of Russia dated 08.06.2015 No. 90n, dated 01.12.2015 No. 190n Appropriate changes were made to the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter - Order No. 90n) - changes were made to the structure of classifiers of income, expenses and sources of financing budget deficits.
In accordance with paragraph 2 of Order No. 90n, the changes are applied in the preparation and execution of the budgets of the budget system of the Russian Federation, starting with the budgets for 2016 (for 2016 and for the planning period of 2017 and 2018).
Classification of budget revenues
- code of the chief administrator of budget revenues (1 - 3 categories)
- code of the type of budget revenues (4 - 13 digits)
- subtype code of budget revenues (14 - 20 digits)
- code of the chief administrator of budget deficit financing sources (digits 1 - 3);
- codes of the group, subgroup, article and type of source of financing of budget deficits (digits 4 - 20)
Classification of budget expenditures
The code for classifying budget expenditures consists of:- code of the main manager of budgetary funds (digits 1 - 3)
- section code (digits 4 - 5)
- subsection code (digits 6 - 7)
- target entry code (digits 8 - 17)
- expense type code (digits 18 - 20)
The code structure of the target item of expenditure of the federal budget consists of ten categories and includes the following components (table 3)
- code of the program (non-program) direction of expenses (8 - 9 digits)
- subroutine code (bit 10)
- main event code (digits 11 - 12)
- expense direction code (digits 13 - 17)
Corresponding changes have been made to the directories of typical configurations of the program “1C: Accounting of a state institution 8”, containing budget classifiers, Edition 1, starting from version 1.0.38.2 and higher, hereinafter - BGU1; Editions 2, starting from version 2.0.40.5 and higher, further - BGU2.
Actualization of budget classifiers in the program "1C: Accounting of a state institution 8"
Cost classification
Directory "Program (non-program) areas of expenditure"The code length has been increased to 5 characters. The number of hierarchy levels has been increased to three (at all three levels, codes consist of 5 characters):
- at the 1st level, the code of the program (non-program) direction of expenses is indicated (bits 8, 9 of the KRB code - two significant characters, the rest are zeros)
- on the 2nd - subroutine code (digits 8, 9, 10 - three significant characters, the rest are zeros)
- on the 3rd - the code of the main event (digits 8-12 of the KRB code)
The code length has been increased to 5 characters.
Income classification
From 01/01/2016, reference books do not apply:- Groups, subgroups of KDB,
- Articles, sub-articles of the KDB,
- Subtypes of KDB income.
To store the classification of income in 2016, directories are used:
- Types of KDB income,
- Groups of subtypes of KDB income.
Directory "Types of KDB income" ( new guide) It is used to store the list of codes for the types of budget revenues (bits 4-13 of the income classification), as well as the corresponding codes of the analytical group of subtypes of budget revenues.
Directory "Groups of subtypes of KDB income" (new directory) It is used to store codes of groups of subtypes of budget revenues.
Classification of sources of financing budget deficits
The composition and purpose of directories for storing the classification of sources of financing budget deficits has not changed.The supply of current releases of BGU1 and BGU 2 includes budget classifiers of the Russian Federation in accordance with the order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n as amended on 01.12.2015 No. 190n, dated 08.06.2015 No. 90n (for 2016 and the planned period), hereinafter referred to as BC 2016. Also, the current classifiers (file federal.clax) are placed on the Internet page for technical support of BSU1 BSU2 configurations.
To update classifiers, use " Budget Classification Update Assistant" (in the menu "Accounting - Budget classification" of the main menu of BSU1, interface "Full"; command on the action bar of the section "Regulatory and reference information" of BSU2 (in the "Enterprise" mode)).
Important: BC 2016 should be uploaded to the information bases of BSU1 (BSU2), updated
- for version 1.0.38.2 BGU1 or higher,
- for version 2.0.40.5 BGU2 or higher.
For more details, see the article Loading and updating the budget classification of the Russian Federation
The codes of the budget classification of the constituent entity of the Russian Federation or the local budget should be entered into the directories independently.
For more details, see the article Updating the budget classification by the user
Formation of the Working Chart of Accounts for Budgetary Accounting
On January 1, 2016, clause 3.2 of Order No. 124n of the Ministry of Finance of Russia dated August 6, 2015 "On Amendments to Order No. 157n of the Ministry of Finance of the Russian Federation dated December 1, 2010" On Approval of the Unified Chart of Accounts for Accounting for Public Authorities ( government agencies), bodies of local self-government, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application, which regulates the procedure for including budget classification in the accounting account number.
From 01/01/2016 as an analytical code according to the classification basis of receipts and disposals (digits 1 - 17 of the account number budgetary accounting), hereinafter referred to as CPS, institutions indicate 4 - 20 category classification code for budget revenues, budget expenditures, sources of financing budget deficits. In 24 - 26 digits of the account number of the Working Chart of Accounts by state institutions, budget institutions, as well as organizations exercising the powers of a recipient of budgetary funds, indicate the codes for classifying operations of the general government sector (KOSGU) (clause 21 of the Instructions for the Application of the Unified Chart of Accounts as amended by Order of the Ministry of Finance of Russia dated 06.08.2015 No. 124n).
Please note that from 01/01/2016, the chapter code is no longer included in the CPS and in the account number of the Working Chart of Accounts of Budgetary Accounting.
Corresponding changes have been made to the directory "" used in the program "1C: Accounting of a state institution 8" to form categories 1-17 of the account number of the Working Chart of Accounts (menu "Accounting - Chart of Accounts - Classification Features of Accounts (CPS)" of the main menu of BSU1, “Full” interface; a command on the action panel of the “Administration” section of BSU2). The structure of the formation of the CPS code has been changed in accordance with the new structure of budget classification codes and the new procedure for the formation of digits 1-17 of the budget (accounting) account number.
Important: Changing the structure of account numbers requires the creation of new classification features of accounts (elements of the directory " Classification signs of accounts (CPS)") with the structure applied since 2016 in terms of:
- Income;
- Expenses;
- Sources of financing budget deficits.
Formation of the CPS-2016
In the program "1C: Accounting of a state institution 8" the procedure for filling out the details of the directory " Classification signs of accounts (CPS)».
For directory elements with type of KPS“KRB”, “KDB”, “KIF”, the effective date of which is later than 01/01/2016, the details are filled in in accordance with the structure of budget classifiers, which has been in force since 2016.
Please note that the budget classification chapter code is not included in the CPS.
For directory elements " Classification signs of accounts (CPS)» with a start date earlier than 01/01/2016, the composition and procedure for filling in the details corresponds to the structure of the 2015 budget classifiers. The procedure and method of using the reference book "Classification signs of accounts" is the same.
CPS for accounts of group 100.00 "Non-financial assets"
It should be noted that by order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n, amendments were made to the Instructions for the application of the Chart of Accounts for budget accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, hereinafter - Instruction No. 162n.
According to subparagraph to paragraph 2.2 of Appendix No. 3 to the order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n, paragraph 15 of paragraph 2 of Instruction No. 162n is set out as follows: “Accounts for analytical accounting of account 0 100 00 000 “Non-financial assets” when forming balances at the beginning of the current financial year, with the exception of accounts for analytical accounting of accounts 010600000 “Investments in non-financial assets”, 010700000 “Non-financial assets in transit”, zeros are indicated in 5-17 digits of the account number».
Paragraph 2 of Instruction No. 162n establishes that “the use by institutions ... of the codes of the budget classification of the Russian Federation when forming 1-17 digits of the account number of the Chart of Accounts of Budget Accounting is carried out in accordance with Appendix No. 2 to this Instruction, unless otherwise provided by this Instruction.” Appendix 2 to Instruction No. 162n, as amended by Order No. 184n of the Ministry of Finance of Russia dated November 30, 2015, establishes that CPS of the KRB type is applied to accounts 0 100 00 000 "Non-financial assets".
KRB - in 1-17 digits of the account number 4-20 digits of the budget expenditure code are indicated: the code of the section, subsection, target item and type of expenditure.
Therefore, for balances as of January 1, 2016 on the accounts of group 100.00 “Non-financial assets”, with the exception of accounts 106.00, 107.00, CPS of the form “ KRB” indicating only the section, subsection on BC.
CPS for accounts for accounting for funds at the temporary disposal of the institution
For accounts for accounting for funds at the temporary disposal of an institution, as before, it is possible to use the CPS of the “gKBK” type.
gKBK - zeros are indicated in 1-17 digits of the account number.
In the CPS of the "gKBK" type with effect from 01/01/2016, only the name should be indicated.
Formation of the Working Chart of Accounts by budgetary and autonomous institutions
According to the changes made by Order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n to paragraph 1 of part 5 "Types of expenses" of Instructions No. 65n, Types of expenses detail expenses, including state (municipal) budgetary and autonomous institutions.
For use in the work of budgetary and autonomous institutions, the website of the Ministry of Finance of Russia publishes a "Comparison table of the correspondence between the types of expenditures of the classification of budget expenditures and articles (sub-items) of the classification of operations of the public administration sector related to expenditures and used by budgetary and autonomous institutions" .
Order of the Ministry of Finance of Russia No. 140n of 24.09.2015 amended the Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by order of the Ministry of Finance of Russia of 28.07.2010 No. 81n, hereinafter referred to as the Requirements for the FCD plan.
According to paragraph 8.1, introduced by Order of the Ministry of Finance of Russia dated September 24, 2015 No. 140n in the Requirements for the FCD plan, in column 3 of Table 2 of the financial and economic activity plan of the state (municipal) institution in lines 210 - 280 codes of types of expenses are indicated budgets. This procedure for the formation of indicators of the FCD Plan comes into force on January 1, 2016. This is enshrined in paragraph 8 of the Order of the Ministry of Finance of Russia dated December 17, 2015 No. 201n.
By order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, changes were made to the procedure for generating a Report on the implementation by an institution of its financial and economic activity plan (f. 0503737).
According to subparagraph a) of paragraph 2.10 of the order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, from January 1, 2016, paragraph two of paragraph 36 of the Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of Russia dated 03/25/2011 No. 33n, should be applied in a new edition:
“The performance indicators of the plan are reflected on the basis of the analytical data of the institution’s accounting in the context of analytical codes according to the corresponding codes (structural components of the codes) of the budget classification, corresponding to the type of receipts (income, other receipts, including from borrowings (sources of financing the deficit of the institution's funds) (hereinafter referred to as receipts), the type of disposals (expenses, other payments, including repayment of borrowings) (hereinafter referred to as disposals), respectively, according to sections of the Report (f. 0503737):”
The innovations of 2016 in the procedure for applying budget classification, accounting by public sector organizations were presented at a meeting of the Ministry of Finance of Russia with the main managers of budgetary funds "Peculiarities of the execution of the federal budget in 2016" in the report of S.V. Sivets, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia.
Below are slides from a presentation by S.V. Sivets.
Thus, from January 1, 2016, budgetary and autonomous institutions are required to keep records of expenses in accordance with the classification of the Types of expenses. When forming the account number of the Working Plan of Accounts of a budgetary (autonomous) institution, not only for the accounts of accounting for the authorization of expenses 500 00 and cash expenses 17, 18, but also for accounts 206 00, 208 00, 302 00, 303 00, 109 00, 401 20, etc. in digits 15-17 of the account number, the type of expenses should be indicated.
Changing the Structure of the Institution's Working Chart of Accounts
To form in the program "1C: Accounting of a state institution 8" account numbers with such a structure in accounting policy budgetary (autonomous) institution on the date"01.01.2016" should indicate the appropriate Structure of the Working Chart of Accounts(props "RPS Structure" of the form "Accounting policy of the institution"), in which for each KFO is established KPS type « Budget classification».
Important: No change should be made to the established RPM Structure for the institution. If in the CPS Structure established in the accounting policy of the institution, the type of CPS is changed to “Budget classification”, it will be impossible to use an arbitrary CPS for accounts!
Since in January 2016 it may be necessary to enter data into accounting for 2015 to reflect significant facts of economic life - “events after the reporting date” according to CPS with the “Free classification” type, for accounting in 2016 according to the budget classification, it should be entered on 01/01/2016 a new Structure of the Working Chart of Accounts, in which for all CFOs indicate the type of CPS "Budget Classification" and establish it for the institution from 01/01/2016. This will allow you to draw up documents for two types of CPS:
- documents with a date before 01/01/2016 can be issued by CPS with the "Arbitrary" type;
- documents with a date after 12/31/2015 can be issued under the CPS with the "Budget classification" type.
CPS-2016 for budgetary and autonomous institutions
When budgetary and autonomous institutions record expenditure transactions, CPS of the form “ KRB» with types of expenses. An example of the formation of a CPS of the form " KRB» only with the type of expenses is shown in fig.
For account balances 100 00 "Non-financial assets" of a budgetary (autonomous) institution, a "zero" CPS of the "KRB" type can be used.
Zero KPS - KPS, in which no classifier is specified.
When reflecting income, you should indicate the KPS of the type "KDB" with the analytical group of the subtype of income.
When reflecting sources on accounts 201.00, you can indicate a zero CPS of the form " CIF».
Formation of the articles of the FCD Plan for 2016
In order to reflect the planned appointments for income and expenses, budgetary and autonomous institutions in the program "1C: Accounting of a state institution 8" enter the articles of the FCD plan into the directory "".
In the directory element " Income plan items (disposals)" for an article of the form " KRB» it is enough to indicate the type of expenses and KOSGU.
For an item in the plan of receipts (retirements) of the form " KDB» it is necessary to indicate the analytical group of the subtype of income and KOSGU.
Authorization, execution of settlement and payment documents since 2016
In connection with the exclusion of KOSGU from the classification structure of budget expenditures, from 01/01/2016, the authorization of expenditures, including those of budgetary and autonomous institutions, will also be carried out according to the types of expenditures of the classification of budget expenditures. Planned changes in the orders of the Federal Committee of October 29, 2014 No. 16n, dated July 19, 2013 No. 11n, etc.: “replace the words “KOSGU codes” with the words “codes according to the budget classification of the Russian Federation”.
In Applications for cash expenses (f. 0531801) and other settlement and payment documents drawn up for submission to the FC authorities, the budget classification code is indicated, therefore, instead of the KOSGU code, it is required to indicate the type of expenses.
Please note that since 2016, the KOSGU code has not been included in the budget classification code, however, the KOSGU codes should still be indicated in accounting records.
Output of the budget classification code in printed forms
In printed forms (including in the Application for cash expense, etc.), a 20-digit budget classification code is formed depending on the date of commencement of the validity of the account classification attribute (CPS).
For CPS with effective date from 01.01.2016 the twenty-digit budget classification code is formed as follows:
- digits 1-3 - code of the chapter according to the budget classification specified in the requisite " Chapter code"handbook" Institutions" BSU1 ("Organizations" BSU2)
- digits 4-20 - code KPS
Transfer of CPS balances to 01/01/2016
From January 1, 2016, new CPS must be applied in all account numbers of the Working Chart of Accounts for budgetary (accounting) accounting. Therefore, as of January 1, 2016, it will be necessary to carry out the transfer of CPS balances for all accounts of the Working Chart of Accounts, not only for budgetary accounting, but also for accounting of budgetary and autonomous institutions.
According to the technology implemented in the program "1C: Accounting of a state institution 8", in order to keep records in the new financial year in accordance with the budget classification codes established for 2016, it is necessary to carry out the transfer of balances to new KPS by the date December 31, 2015 of the year.
Up to this point, all operations of 2015 should be entered into the program, which should be reflected in the report for 2015.
Regulated accounting registers for 2015 should be formed - transaction logs, general ledger, printed and / or saved to a file, signed.
Then operations on reformation of balance are made out - closing of year is carried out. Again, transaction logs are formed and the general ledger, already taking into account the reformation, is printed and saved.
At this stage, it is advisable to make an archive copy information base- designed to generate reports before the transfer of account balances.
Transfer of account balances 208.00, 205.00
From January 1, 2016, a new version of Instructions No. 65n is applied in terms of the application of certain KOSGU codes in accounting.
Clause 3.2.1 of Order No. 190n of the Ministry of Finance of Russia dated December 1, 2015, supplemented the text of Article 130 "Income from the provision of paid services (work)" with a new paragraph twelfth of the following content:
"income of state (municipal) institutions from the receipt of subsidies for financial support for the fulfillment of the state (municipal) task by them."
Since the analytical accounts of account 205 00 "Income settlements" strictly comply with the sub-articles of KOSGU, therefore, in 2016, subsidies for financial support for the implementation of the state (municipal) assignment to state (municipal) institutions should be taken into account on account 205 30 "Calculations on income from the provision of paid works, services".
If there are balances on account 4,205,80,000 "Calculations on other income" as of January 1, 2016, they should be transferred to account 4,205,30,000 "Calculations on income from the provision of paid works and services."
Clause 3.2.2.3 of Order No. 190n of the Ministry of Finance of Russia dated December 1, 2015, supplemented the description of sub-article 212 "Other payments" with new paragraphs five to nine as follows:
"- reimbursement to employees (employees) of expenses related to business trips:
- on travel to the place of a business trip and back to the place of permanent work by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are outside the settlement, if there are documents (tickets) confirming these expenses ;
- for renting residential premises;
- on additional costs associated with living outside the place of permanent residence (daily allowance, including payments in exchange for daily allowance to crew members of the fleet's foreign navigation vessels);
- for other expenses incurred by an employee on a business trip with the permission or knowledge of the employer in accordance with the collective agreement or local act of the employer;
Corresponding changes have been made to the description of sub-articles 222, 226, 290:
“3.2.3. The fifth paragraph of subarticle 222 "Transport services" shall be stated as follows:
"- expenses for payment of civil law contracts for the provision of travel services to the place of a business trip and back to the place of permanent work by public transport;";
3.2.4. The paragraph of the fortieth subarticle 226 "Other works, services" shall be stated as follows:
"- expenses for payment of civil law contracts for the provision of services for living in residential premises (renting residential premises) for the period of competitions, training practice, sending employees (employees) on business trips;";
3.2.5. Paragraph thirty-ninth of Article 290 "Other expenses" shall be stated as follows:
"- payment of daily allowances, as well as money for food (if it is impossible to purchase services for its organization), as well as compensation for travel and accommodation expenses (renting accommodation) to athletes and students when they are sent to various events (competitions, Olympiads, educational practice and other events);
Thus, if compensation to employees (employees) of expenses related to business trips is made in cash or in a non-cash manner, then such expenses are reflected in the accounting under Article 212 of KOSGU, regardless of their economic content. If the purchase of tickets, accommodation services for seconded workers is carried out by an institution, then such expenses, as before, are reflected in the sub-items of KOSGU, corresponding to the economic content of the expenses.
Similarly, the expenses for travel, meals and accommodation of athletes and students when they are sent to various kinds of events are reflected in the accounting - if they cannot be centrally paid by the institution, then they are reflected under sub-article KOSGU 290.
Since the analytical accounts of account 208 00 "Settlements with accountable persons" strictly comply with the sub-articles of KOSGU, therefore, the balances as of 01/01/2016 on advances paid to accountable persons recorded on accounts 208 22 "Settlements with accountable persons for payment of transport services", 208 26 " Settlements with accountable persons for payment of other works, services”, possibly 208 91 “Settlements with accountable persons for payment of other expenses”, must be transferred to account 208 12 “Settlements with accountable persons for other payments”.
Reflection of settlements with accountable persons in 2016 on the analytical accounts of account 208 00 is carried out similarly to the articles of KOSGU. For example, if reimbursement to employees (employees) of expenses related to business trips is made in cash or in a non-cash form, then such expenses are reflected in account 208 12 "Settlements with accountable persons for other payments".
To transfer balances on accounts 205.00, 208.00 in the program "1C: Accounting of a state institution 8" you can use Assistant for transferring balances between accounts(menu "Service - Service - Transfer of balances between accounts" of the main menu of BGU1; command "Assistant for transferring balances between accounts" of the action panel of the "Administration" section of BSU2).
Reflection of 2016 operations
It should be noted that when applying the CPS of the “Budget classification” type, all transactions in 2016 must be reflected in accordance with Appendix 2 “The procedure for including the budget classification code of the Russian Federation when generating a budget accounting account number” to Instruction No. 162n (as amended by the order of the Ministry of Finance of Russia dated November 30 2015 No. 184n).
In this article, we will figure out why the documents “Application for cash expense” and “Cash disposal” are needed, and what is the difference between them. And also consider the nuances of filling them out in the 1C program: Accounts department of a state institution 8 edition 1.0.
"Application for cash flow" is used for settlements through the Federal Treasury. The document is intended for:
Formation and printing of the Application for cash expense (f. 0531801) for payment of a monetary obligation;
Reflections in accounting operations for cash payments from the budget.
The document is drawn up separately for the payment of each monetary obligation. In one document, you can reflect the write-off from the account of funds that should be attributed to several accounting accounts and to different expense items.
We create a new document and consider the procedure for filling it out. In the "header" of the document, you can select the operation
Depending on the type of operation, the choice of correspondences in the tabular section “Accounting records” is narrowed.
On the "Application" tab, fill in the amount, purpose and details of the payment, as well as the signatures of the performers. 
On the same tab, select the contract, and its details are automatically filled in on the "Basic Document" tab
The "Counterparty" tab is filled in automatically from the "Payment recipient" field. 
On the "Deciphering" tab, fill in the breakdown of the payment by accounting items 
Data from the "Deciphering" tab goes to the "Accounting records" tab. Depending on the selected CEC, an accounting invoice is affixed. 
And the last tab is "Execution". It is filled out after an extract has come from the treasury body stating that the payment has been made. 
First, we form this document in order to send the Application for cash flow (form 0531801) to the Treasury, we do not fill in the “Execution” tab. The document is simply written without postings. 
From the document, you can print the Application for cash flow (form 0531801)
Now this application can be uploaded to SUFD (Remote Financial Document Management System). For this, the program has a special section. 
After the application has been sent and the statement has been received, go to the "Execution" tab and fill in the data from the statement. Be sure to set the flag "Paid" and after that we carry out the document.
Important! The date of the statement must be later than the date of the document "Application for cash expense", otherwise the document will not be processed, and the program will issue a warning. Enough at least time to put later. 
After posting the document, postings are generated for debiting from the personal account 
"Cash disposal" is a universal document that allows you to enter any operations to write off funds from the personal account of the institution (to pay suppliers for goods, works and services, to pay insurance premiums, taxes, penalties, fines, etc., to return buyers' advances ).
We create a new document, fill in the tabular part "Accounting records" and carry out.
Let's look at the postings generated by the document
If we compare the entries in the “Application for cash expense” and “Cash disposal”, then they turned out to be the same. The only difference is that from the application you can print the form Application for cash expense (form 0531801).
