- Draft Order of the Ministry of Finance of the Russian Federation "On Amendments to the Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015" On Approval of Forms of Primary Accounting Documents and Registers accounting applied by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application "(prepared by the Ministry of Finance of Russia on July 16, 2018)
Draft Order of the Ministry of Finance of the Russian Federation "On Amendments to the Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015" On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by Government Bodies (State Bodies), Local Self-Government Bodies, Management Bodies state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application "(prepared by the Ministry of Finance of Russia on July 16, 2018)
Project dossier
In order to establish a unified accounting procedure by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, I order:
1. To amend the order of the Ministry of Finance of the Russian Federation of March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application "(registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519) as amended by order of the Ministry of Finance of Russia dated November 16, 2016 N 209n" On amendments to some orders of the Ministry of Finance of the Russian Federation in order to improve budgetary (accounting) accounting and reporting "(registered with the Ministry of Justice of the Russian Federation on December 15, 2016, registration number 44741), by order of the Ministry of Finance of Russia dated November 17, 2017 N 194n" On amendments to the order of the Ministry finance Russian th Federation of March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions on their application "(registration number 49282) (hereinafter - changes), in accordance with the appendix to this order.
2. Establish that the Information on the budgetary obligation (form code 050NXXX) and Information on the monetary obligation (form code 050NXXX) as amended in accordance with Appendices No. 1 and No. 2 to the amendments are applied by the subjects of account according to their organizational and technical readiness, but no later than January 1 2019.
Appendix N 1
to the order of the Ministry of Finance of the Russian Federation
from ___. 07.2018 N ___
Amendments to the order of the Ministry of Finance of the Russian Federation of March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state ( municipal) institutions, and Guidelines for their application "
1. Section ___ of the order shall be supplemented with the subsection “Information on budgetary commitment (form code 0504XXX) of the following content:
"Information about the budgetary commitment
(form code 0504XXX) "
Information on the budgetary obligation (f. 050NXXX) is the basis for registering a budgetary obligation and making changes to the registered budgetary obligation in accordance with the information contained in Appendix No. 2 to this order.
Information about the budget obligation (form 050NXXX) is formed on the basis of documents according to which budgetary obligations of recipients of federal budget funds arise, and documents confirming the occurrence of monetary obligations of recipients of federal budget funds, and documents confirming the emergence of monetary obligations of recipients of federal budget funds.
Information about the budget obligation (f. 050NXXX) contains the details of the document-basis for registering the budget obligation (for making changes to the budget obligation registered) (Section 1), details of the counterparty (recoverer) under the executive document (decision) of the tax authority ( Section 2), Statement of Obligation (Section 3).
Information about the budget commitment (form 050NXXX) is signed by the head or an authorized person.
2. Section ___ of the order shall be supplemented with the subsection “Information on monetary obligation (form code 0504XXX) of the following content:
"Information about the monetary obligation
(form code 0504XXX) "
Information about the monetary obligation (f. 050NXXX) is the basis for registering a monetary obligation and making changes to the monetary obligation registered in accordance with the information contained in Appendix No. 2 to this order.
Information about the monetary obligation (f. 0504XXX) is formed on the basis of documents according to which budgetary obligations of recipients of federal budget funds arise, and documents confirming the occurrence of monetary obligations of recipients of federal budget funds, for the amount specified in the document in accordance with which the monetary obligation arose ...
Information about the monetary obligation (f. 0504XXX) contains the details of the document confirming the occurrence of the monetary obligation (Section 1), a decryption of the document confirming the emergence of the monetary obligation (Section 2).
The amount in the currency of payment of the monetary obligation for the object included in the FAIP (event) is divided by the amount of previous years (including the amount of the offset transferred advance payment), the amount for the current financial year (including the amount of the offset transferred advance payment), the amount for the first and the second year of the planning period, the amount for the third and fourth years after the current fiscal year, and the amount for subsequent years.
Information on the budget obligation (form 050NXXX) is signed by the head (authorized person) and the chief accountant (authorized person), registered by the Federal Treasury body with a mark at the bottom of the document.
Document overview
Within the framework of the project "Centralization of the functions of the project participants in maintaining budgetary accounting, drawing up budgetary and other reporting in the Federal Treasury", it is planned to adjust the forms of primary accounting documents and accounting registers of public sector bodies and organizations.
New forms “Information on budgetary obligation” and “Information on monetary obligation” (form codes 0504XXX) are being introduced. It is determined by whom the specified information is signed, on the basis of which documents they are formed. Details of such documents will be indicated.
New forms of primary documents for government agencies
On June 2, 2015, it was registered with the Ministry of Justice of the Russian Federation (Registration N 37519) Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities , governing bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application "
This order comes into force 10 days after the day of its official publication.
This order is applied when forming the accounting policy of the accounting entity, starting from 2015.
According to the letter of the Ministry of Finance of Russia dated June 10, 2015 N 02-07-07 / 33768, the application of forms is carried out by the institution from the moment of approval of amendments to the acts establishing the rules for its workflow and the technology for processing accounting information in order to organize and maintain accounting, adopted as part of the formation its accounting policy for 2015, taking into account its organizational and technical readiness of the institution [i].
I will cite the texts of Appendices 1 and 3 to the order, which contain lists of forms and registers.
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unified forms of primary accounting documents used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions
1. Forms of documents class 03 "Unified system of primary accounting documentation" OKUD
2. Forms of documents class 04 "Unified System of Banking Documentation" OKUD
Apparently in paragraph 2 There is a typo in the tables. Means "0401071"
Ministry of Finance of Russia Order of March 23, 2018 N 52n
ABOUT CHANGES
TO THE ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
DRAFTING, APPROVAL AND MAINTENANCE OF BUDGET ESTIMATES
ESTABLISHMENTS "AND RECOGNITION LOSING THE FORCE OF SUBSCRIPTION 1 OF ITEM
1 ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
B GENERAL REQUIREMENTS FOR THE ORDER OF DRAFTING, APPROVAL
AND MAINTENANCE OF THE BUDGET ESTIMATE OF THE PUBLIC INSTITUTION,
APPROVED BY ORDER OF THE MINISTRY OF FINANCE
1. To add to the order of the Ministry of Finance of the Russian Federation of November 20, 2007 N 112n "On General requirements for the procedure for drawing up, approving and maintaining budget estimates of state institutions" (registered with the Ministry of Justice of the Russian Federation on December 14, 2007, registration number 10750) (hereinafter referred to as the order) the following changes:
As amended by orders of the Ministry of Finance of the Russian Federation dated July 30, 2010 N 84n (registered with the Ministry of Justice of the Russian Federation on September 17, 2010, registration number 18471), dated December 17, 2015 N 201n (registered with the Ministry of Justice of the Russian Federation January 21, 2016, registration number 40678), dated September 30, 2016 N 168n (registered with the Ministry of Justice of the Russian Federation on November 2, 2016, registration number 44221).
a) paragraph 2 of the order shall be supplemented with the following paragraph:
"Formation, approval and maintenance of budget estimates of federal state institutions is carried out by these institutions using the state integrated information system for public finance management" Electronic budget ".";
b) the second paragraph of clause 1 of the General requirements for the procedure for drawing up, approving and maintaining the budget estimates of a state institution, approved by order, shall be declared invalid.
2. Subparagraph 1 of clause 1 of the order of the Ministry of Finance of the Russian Federation of September 30, 2016 N 168n "On amendments to the General requirements for the procedure for drawing up, approving and maintaining the budget estimates of a state institution, approved by order of the Ministry of Finance of the Russian Federation of November 20, 2007 No. N 112n "(registered with the Ministry of Justice of the Russian Federation on November 2, 2016, registration number 44221) shall be declared invalid.
Typical Configuration Government Accounting, Revision 1.0 Version 1.0.52
Version 1.0.52
New in version 1.0.52
The transition to new provisions approved by order of the Ministry of Finance of Russia dated March 31, 2018 No. 64n
Due to the application from January 1, 2018 of the Federal Accounting Standards for Public Sector Organizations
03/31/2018 the orders of the Ministry of Finance of Russia were approved:
According to paragraph 2 of these orders, they are applied in the formation of accounting policies and accounting indicators, starting from 2018.
By order of the Ministry of Finance of Russia dated December 27, 2017 No. 255n, changes were made to the Instructions on the procedure for applying budget classification Russian Federation - KOSGU articles on income and expenses are detailed.
Order No. 64n introduced significant changes to the Unified Chart of Accounts. Changes include, among other things, the abolition of a number of analytical accounts, the use of new synthetic and analytical accounts, a change in the purpose of accounts, which entails the transfer of incoming balances to new accounts.
Chart of accounts
The Chart of Accounts (EASB) includes new accounts in accordance with the order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n as amended on 30.03.2018 No. 64n, the accounts have the validity date "01.01.2018". The accounts have signs of application by state, budgetary and autonomous institutions in accordance with orders No. 65n, 66n, 67n.
For excluded accounts, the expiration date is 12/31/2017.
In addition to the accounts introduced by Order No. 64n, new off-balance accounts AP5.00, AP9.00 were introduced into the Chart of Accounts of the program, analytical accounts of which correspond to analytical accounts of accounts 205.00 and 209.00.
Register of information "Correspondence of analytical accounts to KOSGU"
Added new accounts. Compliance with the new KOSGU has been established.
Information register "Dates of transition to the use of revisions of the Chart of Accounts" (new)
The date of transition to the use of new accounts, established by a local act of the institution, is indicated as organizational and technical readiness. It is used to use documents for data transformation.
Data transformation tools
Due to the late entry into force of orders and the spread of their effect from January 1, 2018, in addition to the transfer of incoming balances, the turnover of 2018 must also be transferred to new accounts.
The release includes tools for transforming data - both incoming balances as of January 1, 2018, and turnover in 2018.
The documents are located in the menu "Service - Service - Transition to the application of order 64n" of the main menu of the program.
Documents are generated as of the date specified by the user, incoming balances as of January 1, 2018, and turnovers from January 1, 2018 to the specified date, for new accounts, it is provided for the formation of accounting certificates based on the generated records on incoming balances and turnovers in 2018 ...
Processing is located in the template directory of the installed version of the configuration "Accounting state institution 8 "in the tmplts1cStateAccounting folder.
Detailed description the transition procedure is given in the "Instructions for the transition to new provisions approved by order of the Ministry of Finance of Russia dated 03/31/2018 No. 64n" (Help menu - Additions to the description - Instructions for the transition to the application of Order 64n).
Accounting for advances received
In connection with the detailing of analytical accounts 205 00, 209 00 in accordance with the detailing of articles KOSGU 120, 130, 140, 180, the method of accounting for advances received has been changed in the configuration. Instead of predefined accounts for posting received advances
From January 1, 2018, the accounting of settlements on the advances received is kept on the off-balance accounts of the AP "Received Advances" group АП5.ХХ, АП9.ХХ, the analytical accounts of which correspond to sub-accounts of accounts 205 00, 209 00. The date of commencement of the accounts is 01.01.2018.
Accounting on the off-balance sheet accounts of the group of AP “Advances received” is carried out in the context of the subconto “Counterparties”, “Contracts and other grounds for the emergence of obligations”. The receipt of the advance is reflected in the credit of the accounts, the offset (return) of the advance is reflected in the debit of the accounts of AP “Advances received”.
The transfer of balances as of 01.01.2018 and turnovers for 2018 from outdated accounts for accounting for received advances 205.XA and 209.XA to off-balance accounts AP5.XX and AP9.XX is carried out as part of the procedure for switching to a new version of the Chart of Accounts (EASB) by document " Transition to the application of order 64n (Settlements) ". For more details, see the Instructions on the transition to the new provisions approved by order of the Ministry of Finance of Russia dated 03/31/2018 No. 64n (Help menu - Additions to the description - Instructions on the transition to the application of Order 64n).
Cash flow documents
Documents for cash and non-cash funds
After the transition to the new version of the Chart of Accounts (EASB), outdated accounts 205.xA and 209.xA in documents for cash and non-cash funds are not selected for receipts and refunds of advances received from buyers.
When advances are received from buyers instead of outdated accounts 205.хА and 209.хА, check the box "This is an advance" and indicate the corresponding account of income settlements, for example, 205.21 "Calculations for income from operating lease", 205.31 "Calculations for income from the provision of paid services (works) ", etc. in the tabular section of the documents:
When returning advances to customers instead of outdated accounts 205.xA and 209.xA, select the checkbox "This is a refund of the advance" and indicate the corresponding account of income settlements, for example, 205.21 "Calculations for income from operating lease", 205.31 "Calculations for income from the provision of paid services (works) ", etc. in the tabular section of the documents:
Formation of entries on accounts АП5.ХХ and АП9.ХХ is performed automatically, based on information about the counterparty's debt balances on the selected settlement account for income 205.XX (209.XX).
Acquiring operation
In the document "Acquiring operation" with the types of operations:
obsolete accounts for accounting for advances received 205.xA and 209.xA are not selected as an account for accounting for income settlements. Instead, on the Operation parameters tab, check the box "This is an advance" and indicate the corresponding income settlement account, for example, 205.21 "Calculations for income from operating lease", 205.31 "Calculations for income from the provision of paid services (works)", etc. ...
Document "Set-off of advances received"
The reflection of offset of advances received from buyers on new accounts АП5.ХХ and АП9.ХХ instead of outdated accounts 205.XX (209.XX) has been implemented.
When posting a document for the amount of offset of the advance received, accounting records are formed on debit AP5.XX (AP9.XX).
Attention!
The document reads out advances on old accounts 20x.xA before the date of transition to the application of order 64n. After the transition date, the document reads out advances on the new off-balance sheet accounts of the AP.
Federal accounting standard for public sector organizations "Rent" (SGS "Arenda")
The accounting of operating leases by the lessee has been implemented in accordance with parts IV, V of the Federal Accounting Standard for Public Sector Organizations "Rent" (approved by order of the Ministry of Finance of Russia dated December 31, 2016 N 258n) and guidelines for its application, brought up by a letter from the Ministry of Finance of Russia dated December 13, 2016. 2017 N 02-07-07 / 83464.
New document "Acceptance of the rights to use fixed assets, regulatory legal acts"
The document is used to reflect the initial recognition of an operating lease accounting object - the right to use an asset in the amount of lease payments for the entire period of use of the property provided for by a lease (property lease) or a gratuitous use agreement, while simultaneously reflecting the lease obligations of the user (lessee) (lease payables ) (item Calculations - Rent of the main menu of the program) ".
The document allows you to reflect the receipt of property for rent at commercial (market) prices, at preferential (below market) prices, as well as receipt for free use.
The document provides for typical operations:
To enter the opening balances for lease accounting items as of January 1, 2018, the document should set the "Enter balances when the standard is first applied" checkbox. In accordance with clause 1 of the Letter of the Ministry of Finance of Russia dated December 13, 2017 No. 02-07-07 / 83463, when documents are processed, accounting records are formed for entering the balances of the right to use, accounts payable and DBP in correspondence with account 401.30.
For more details, see the help to the document and the section "Operating lease" Instructions on the transition to the new provisions approved by the order of the Ministry of Finance of Russia dated March 31, 2018 No. 64n (Help menu - Additions to the description - Instructions on the transition to the application of Order 64n).
New regulatory document "Accrual of amortization of the rights to use fixed assets, regulatory documents"
The document is used for the monthly accrual of amortization of the right to use the asset in the amount of monthly lease payments and recognition of the income of the current period from the granting of the right to use the asset for free use at fair value.
The functionality of accounting for VAT of the seller of ferrous and non-ferrous metals or raw hides has been implemented in accordance with the changes in the Tax Code of the Russian Federation introduced Federal law dated November 27, 2017 No. 335-FZ, as well as the letter of the Federal Tax Service dated January 16, 2018 No. SD-4-3 / [email protected]“On the procedure for applying VAT by tax agents specified in paragraph 8 of Article 161 of the Tax Code of the Russian Federation”.
Attention!
VAT accounting for the buyer of the tax agent is not implemented in the current version of BSU 1.0.
Added a new value for the enumeration "Types of contracts for VAT purposes" - "Sale / purchase of scrap, skins (clause 8, article 161)". The value of this enumeration is indicated in the variable "Types of agreements for VAT purposes" of the agreement.
Note
If an agreement is drawn up for the sale / purchase of scrap of ferrous and non-ferrous metals or raw hides, then in the requisite "Types of contracts for VAT purposes" the value "Sale / purchase of scrap, hides (clause 8, article 161)" should be indicated.
If the value “Sale / purchase of scrap, skins (clause 8, article 161)” is indicated in the requisite of the agreement “Type of agreement for VAT purposes”, then when issuing invoices, they will automatically have the corresponding reason for taxation:
- "Received advance payment (scrap, skins, clause 8, article 161)" - when drawing up an invoice for advance payment;
- "Sale (scrap, skins, clause 8, article 161)" - when drawing up an invoice for sale.
- Realization of materials;
- Invoice issued;
- Correctional invoice issued;
- Correcting invoice issued.
- 33, 34 - for the seller;
- 41, 42, 43, 44 - for the buyer
- in the command panel of the document, a hyperlink "Configuring property tax rates" is displayed, otherwise the column "Property tax rate" is displayed in the tabular section of the document. The hyperlink "Setting property tax rates" opens the form for the accounting policy of the institution,
- when the document is posted, the rates and benefits are recorded in the register "Property tax rates" in accordance with the accounting policy, otherwise - at the tax rate in the column "Property tax rate".
- "Taking a monetary obligation for the 1st year for the next" (Dt 502.31, Kt 502.32)
- "Taking a monetary obligation for the 2nd year for the next" (Dt 502.41, Kt 502.42)
- "Taking a monetary obligation outside the planning period" (Dt 502.91, Kt 502.92)
Added new codes for the types of operations for the seller / buyer of scrap ferrous and non-ferrous metals or raw hides:
The codes of the types of transactions are indicated in the requisite of the same name in the documents for VAT accounting.
Property tax
In the form of accounting policy on the tab “Reg. reporting ”added settings for property tax: parameters of auto-substitution of rates and tax benefits in the register“ Property tax rates ”when posting documents on the acceptance of fixed assets for accounting.
Note
The settings for property tax are effective from the date the accounting policy is applied when the "Use values to fill in the property tax rate" checkbox is selected.
For details, see the accounting policy help.
The procedure for using the new settings for property tax in the documents "Acceptance of fixed assets and intangible assets", "Gratuitous receipt of fixed assets and intangible assets", "Posting fixed assets (intangible assets) to account 101 (102)", "Transfer of finished products to the structure of fixed assets"
If the settings for filling in property tax rates are specified and used in the accounting policy:
Other changes
Monetary Commitment Accepted Document
Added operations for accepting monetary obligations for planning periods:
Document "Application for the issuance of a treasury letter of credit"
Added a new printable form 0506108 "Application for the issuance (translation, change, revocation) of Treasury collateral" in accordance with the Order of the Treasury of Russia dated January 15, 2018 No. 10n.
Directory "OS, intangible assets, legal acts"
When forming the Inventory card for group accounting of non-financial assets (form 0503032), the procedure for filling in table 3 “Object movement” has been changed.
Now, for each inventory number and person in charge, the date, quantity and amount upon disposal (relocation) of property is formed on the same line as the date, quantity and amount upon receipt of this object. Columns 8, 9 “Remainder” of Table 3 as of the date of the card formation shall reflect the remainder of the number and amount of objects.
Directory "Contracts"
In the reference book, the length of the "Name of the contract" variable has been increased to 150 characters.
Directory "Production calendars"
Updated production calendar for 2018.
Regulated accounting reporting
Support has been implemented for using the "Units of Measure Classifiers" reference book as analytics for regulated reports.
Implemented the ability to use the expanded balance settings from the "Expanded balance" information register when filling out scheduled reports.
The sets of accounting reporting forms established by orders of the Ministry of Finance of Russia have been updated:
- from 28.12.2010 No. 191н - files statrep191N.repx, forep.repx;
- from 25.03.2011 No. 33n - file statrep33N.repx;
- from 28.07.2010 No. 81n - file DataFEA.repx.
- exchange with an electronic budget (file EB.xml);
- information confirming the placement of the report and identifying the report on the performed scientific research and (or) experimental and design developments (separate stages of work), in the state information system(approved by order of the Federal Tax Service of Russia dated 02.04.2018 No. ММВ-7-3 / [email protected]);
- Application of a Russian organization for registration (deregistration) with the tax authority as a tax agent specified in clause 7.1 of Article 226 of the Tax Code of the Russian Federation (approved by order of the Federal Tax Service of Russia dated 20.03.2017 No. ММВ-7-14 / [email protected]).
- statistics form No. 1-quoting "Information on the implementation of the established quota and movement Money"(Approved by the order of the Department of Labor and Social Protection of the Population of the City of Moscow dated December 14, 2017 No. 1532). The form is applied starting with the report for the 4th quarter of 2017.
- 003008000010 Land for customs purposes
- 003002000110 Lands for providing defense in settlements
- 003002000120 Lands for ensuring safety in settlements
- 003002000130 Lands to meet customs needs in settlements
- 1010828 Transfer on a gratuitous basis to the state authorities of the constituent entities of the Russian Federation and local self-government bodies of property, including objects of construction in progress, by a joint-stock company, which was created in order to implement agreements on the creation of special economic zones and 100 percent of the shares of which belongs to the Russian Federation, and business entities created with the participation of such joint stock company for the specified purposes, being the management companies of special economic zones
- 1011201 Implementation material values issued from the state material reserve to custodians and borrowers in connection with their refreshment, replacement and borrowing in accordance with the Federal Law of December 29, 1994 N 79-FZ "On the state material reserve".
- 182 1 01 01021 01 1000 110 Tax on the profits of organizations in the implementation of Agreements on the development of oil and gas fields located in the Far Eastern Federal District, under the terms of production sharing agreements, credited to the federal budget
- 182 1 01 01022 02 1000 110 Corporate income tax in the implementation of Agreements on the development of oil and gas fields located in the Far East federal district, on the terms of production sharing agreements, credited to the budgets of the constituent entities of the Russian Federation
- 182 1 01 01 024 01 1000 110 Tax on corporate profits in the implementation of Agreements on the development of oil and gas fields located in the North-West Federal District, under the terms of production sharing agreements
- 182 1 01 01011 01 1000 110 Corporate income tax (excluding consolidated groups of taxpayers) credited to the federal budget (the amount of payment (recalculations, arrears and arrears on the corresponding payment, including canceled ones)
- 182 1 01 01012 02 1000 110 Profit tax of organizations (except for consolidated groups of taxpayers), credited to the budgets of the constituent entities of the Russian Federation (the amount of payment (recalculations, arrears and arrears on the corresponding payment, including canceled ones)
- 048 1 12 01 041 01 6000 120 Fee for waste disposal
- 048 1 12 01 042 01 6000 120 Fee for the disposal of solid municipal waste
- 1011715 Sale of raw animal skins, scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys
Attention!
When the configuration is updated, accounting sets (files statrep191N.repx, statrep33N.repx, statrep143N.repx, DataFEA.repx, forep.repx) are not updated. The sets must be loaded into the "Types of reports" reference book (the button "Download sets of reports").
Descriptions of changes are included in the kits. Information about the version of the set of financial statements and changes in the version can be obtained by clicking the "i" button in the "Regulated financial statements" form.
Updated processing of unloading accounting and budget reporting - file extrp.zip.
Exchange with treasury systems and bank institutions
The format for the import of non-banking transactions TXBH180501 has been developed (exchange with the Federal Treasury authorities). Files this format imported together with statement files.
Updated exchange formats with treasury systems version 25.0 (OFK.xml file).
Also updated files in formats:
Attention!
When the configuration is updated, the formats are not updated. Files of the supplied formats should be loaded into the "Types of exchange formats" reference book (the "Load formats" button on the "Exchange formats" tab of the "Exchange with treasury and banking systems" form).
In the opened window "Download and update formats", specify the download source - "Folder on this computer or computer in the local network" and then follow the instructions of the program.
Regulated tax reporting
Expansion of the range of regulated reporting forms
The following are added to the regulated reporting forms:
Methodical changes
In accordance with the letter of the Federal Tax Service of Russia dated 03.23.2018 No. BS-4-21 / [email protected], in the list of selection of codes of land categories issued when filling out line 020 of Section 2 of the tax return on land tax, new codes are included:
In accordance with the letter of the Federal Tax Service of Russia dated 09.04.2018 No. SD-4-3 / [email protected], to the selection list of transaction codes issued when filling out column 1 of section 7 of the value added tax declaration as amended by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected], added codes:
In the on-screen form of the declaration on the profit tax of organizations in the implementation of production sharing agreements as amended by order of the Federal Tax Service of Russia dated May 15, 2017 No. ММВ-7-3 / [email protected] in the list of budget classification codes issued when filling out the corresponding indicators of the declaration after 01.01.2018, in accordance with the order of the Ministry of Finance of Russia dated 02.28.2018 No. 35n, the following codes have been added:
In accordance with the letter of the Federal Tax Service of Russia dated April 25, 2018 No. BS-4-11 / [email protected], for Calculation of insurance premiums as amended by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected] a new tariff code 18 and category codes for insured persons have been introduced into the selection lists when filling in the relevant details. New codes are applied in Calculation starting from 08.05.2018.
In accordance with the letter of the Federal Tax Service of Russia dated April 19, 2018 No. SD-4-3 / [email protected], to the selection list of operation codes issued when filling out line 070 of section 2 of the value added tax declaration as amended by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected], added code
Changes in the electronic submission of regulated reporting forms
For statistics form No. 4-innovation "Information on the organization's innovative activities" as amended by Rosstat order No. 683 dated October 13, 2017, uploading is implemented in electronic form in accordance with the XML template dated March 29, 2018.
For statistics form No. 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets" as amended by Rosstat order No. 428 dated June 26, 2017, uploading is implemented in electronic form in accordance with the XML template dated April 2, 2018.
For statistics form No. 11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations" as amended by Rosstat order No. 428 on June 26, 2017, uploading is implemented in electronic form in accordance with the XML template dated April 2, 2018.
For the statistics form No. 1 (labor force) "Information on the composition of the organization's labor costs" as amended by Rosstat order No. 839 dated December 18, 2017, uploading is implemented in electronic form in accordance with the XML template dated April 13, 2018, published on April 16, 2018.
For statistics form No. 11-NA "Information on the availability, movement and composition of contracts, leases, licenses, marketing assets and goodwill (business reputation of the organization)" as amended by Rosstat order No. 703 dated October 26, 2017, an electronic upload has been implemented in accordance with XML template dated 04/18/2018, published on 04/20/2018.
For statistics form No. 11 (transaction) "Information on transactions with fixed assets in the secondary market and their lease" as amended by Rosstat order No. 629 dated September 26, 2017, an electronic upload has been implemented in accordance with the XML template dated April 23, 2018, published on April 24, 2018.
Changes in the mechanism of electronic document flow with regulatory authorities
The support of changes in the technology of document flow with Rosstat has been implemented: the types of transactions NotificationDefusionReporting and Distribution of Templates have been supported, the format of TOGS codes has been changed.
Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use "(with amendments and additions)
- Appendix N 1. List of unified forms of primary accounting documents used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions Appendix N 2. Forms of primary accounting documents for state authorities (state bodies) ), local government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) Appendix No. 3. List of accounting registers used by public authorities ( state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions Appendix N 4. Forms of accounting registers a, applied by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of public sector organizations" OKUD) Appendix No. 5. Methodological instructions on the application of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions
Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
"On the approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"
With changes and additions from:
Based on article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, 19, Art. 2331; 2014, N 43, Art. 5795), clauses 4 and the Resolution of the Government of the Russian Federation of April 7, 2004 N 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; N 41, Art. 4048; 2005, N 34, Art. 3506; N 42, Art. 4278; N 49, Art. 5222; 2007, N 45, Art. 5491; N 53, Art.6607; 2008, N 5, Art.411; N 17, Art. 1895; N 34, Art. 3919; 2010, N 2, Art. 192; N 20, Art. 2468; N 52, Art. 7104; 2011, N 36, Art.5148; 2012, N 20; Art. 2562; N 29, Art. 4115; N 37, Art. 5001; 2013, N 5, Art. 411; N 20, Art. 2488 ; N 36, Art. 4578; N 38, Art. 4818; 2014, N 40, Art. 5426) and in order to establish a unified accounting procedure by state authorities (state bodies), local authorities authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, I order:
1. To approve the List of unified forms of primary accounting documents used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order.
2. To approve the forms of primary accounting documents for state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) , according to Appendix No. 2 to this order.
3. To approve the List of accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order.
4. To approve the forms of accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documents of public sector organizations" OKUD ), in accordance with Appendix No. 4 to this order.
5. To approve the Guidelines for the application of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order.
6. This order is applied when forming the accounting policy of the accounting entity, starting from 2015.
7. This order applies to state (municipal) unitary enterprises in the conduct of budgetary accounting of the facts of economic life arising from the exercise by them, in accordance with the budgetary legislation of the Russian Federation, of the powers of state (municipal) customers to conclude and execute on behalf of the relevant public law formation of state ( municipal) contracts on behalf of state authorities (state bodies), governing bodies of state extra-budgetary funds, local self-government bodies that are state (municipal) customers.
8. This order applies to the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roskosmos" in the conduct of budget accounting of the facts of economic life arising from the exercise of the powers of the chief manager of budgetary funds, recipient of budgetary funds, chief administrator of budget revenues and administrator budget revenues, as well as to federal state unitary enterprises when transferred to them by the State Atomic Energy Corporation Rosatom, the State Corporation for Space Activities Roskosmos on the basis of agreements of its powers of the state customer to conclude and execute state contracts on behalf of the Russian Federation, including including within the framework of the state defense order, on behalf of these corporations when making budget investments in capital construction projects of state property of the Russian Federation and for the acquisition of objects real estate to the state property of the Russian Federation.
9. To recognize as invalid the order of the Ministry of Finance of the Russian Federation of December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their application "(registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Rossiyskaya Gazeta, 2011, February 24).
The forms of primary accounting documents and accounting registers used by state authorities, local self-government bodies, management of state non-budgetary funds, state (municipal) institutions have been updated. It is also about the order in which they are applied. Let's note important changes.
Only 4 are attributed to the document forms of class 03 "Unified system of primary accounting documentation" OKUD. It also includes incoming and outgoing cash orders, a journal for registering incoming and outgoing cash documents.
The collection order (0401671) was additionally attributed to the forms of documents of class 04 "Unified system of banking documentation" OKUD.
Class 05 document forms are adapted for use by state (municipal) institutions. Advance Statement (0504505) has been moved from the register list. Also included are the Act on the acceptance and transfer of objects of non-financial assets (0504101), Card (book) for registering the issuance of property for use (0504206), Receipt order for the acceptance of tangible assets (non-financial assets) (0504207).
In the names of part of the forms, the terms "fixed assets" and " motor vehicles"replaced by" non-financial assets "and" vehicles ", respectively.
The fixed provisions apply to state unitary enterprises and municipal unitary enterprises when maintaining budgetary accounting of the facts of economic life arising from the exercise of the powers of state (municipal) customers to conclude and execute contracts on behalf of the relevant authorities.
We are also talking about the maintenance of budget accounting by the State Corporation "Rosatom" when exercising the powers of the main manager, recipient of budgetary funds, chief administrator and administrator of income, as well as FSUEs when the corporation delegates to them the powers of the state customer to conclude and execute contracts on behalf of the Russian Federation, including within the framework of the state defense order, in the implementation of budgetary investments in capital construction objects of state property and for the acquisition of real estate in the latter.
The order is applied when forming the accounting policy starting from 2015.
The previous forms were declared invalid.
Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use "
This order comes into force 10 days after the day of its official publication.
This order is applied when forming the accounting policy of the accounting entity, starting from 2015.
According to the letter of the Ministry of Finance of Russia dated June 10, 2015 N 02-07-07 / 33768, the application of forms is carried out by the institution from the moment of approval of changes to the acts establishing the rules for its workflow and the technology for processing accounting information for the purpose of organizing and maintaining accounting, adopted as part of the formation its accounting policy for 2015, taking into account its organizational and technical readiness
This document is amended by the following documents:
Order of the Ministry of Finance of Russia of November 16, 2016 N 209н
The changes come into force 10 days after the day of the official publication of the said order and are applied in the formation of accounting (budget) accounting and accounting (budget) reporting for 2016.
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Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n For the application of the forms approved by this order, see. letter Ministry of Finance of Russia dated June 10, 2015 N 02-07-07 / 33768 Based article 165 Of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. . 2331; 2014, N 43, art. 5795), paragraphs 4 and 5 Resolutions of the Government of the Russian Federation of April 7, 2004 No. N 185 "Questions of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; N 41, Art. 4048; 2005, N 34, Art. 3506; N 42, Art. 4278; N 49, Art. 5222; 2007, N 45, Art. 5491; N 53, Art. 6607; 2008, N 5, Art. 411; N 17, Art. 1895; N 34, Art. 3919; 2010, N 2, Art. 192; N 20, Art. 2468; N 52, Art. 7104; 2011, N 36, Art. 5148; 2012, N 20; Art. 2562; N 29, Art. 4115; N 37 , Art.5001; 2013, N 5, Art.411; N 20, Art.2488; N 36, Art.4578; N 38, Art.4818; 2014, N 40, Art.5426) and in order to establish a unified procedure accounting by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, I order: 1. To approve the List of unified forms of primary accounting documents used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order. 2. To approve the forms of primary accounting documents for state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions ( class 05"Unified system of accounting financial, accounting and reporting documentation of the general government sector" OKUD), according to Appendix No. 2 to this order. 3. To approve the List of accounting registers used by state authorities (state bodies), local authorities, governing bodies of state non-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order. 4. To approve the forms of accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions ( class 05"Unified system of accounting financial, accounting and reporting documentation of public sector organizations" OKUD), in accordance with Appendix No. 4 to this order. 5. To approve the Methodological instructions on the application of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order. 6. This order is applied when forming the accounting policy of the accounting entity, starting from 2015. This order applies to state (municipal) unitary enterprises in the conduct of budgetary accounting of the facts of economic life that arise when they carry out in accordance with budget legislation Of the Russian Federation of the powers of state (municipal) customers to conclude and execute, on behalf of the relevant public law entity, state (municipal) contracts on behalf of state authorities (state bodies), governing bodies of state extra-budgetary funds, local self-government bodies that are state (municipal) customers ... 8. This order applies to the State Atomic Energy Corporation "Rosatom" when maintaining budget accounting of the facts of economic life arising from the exercise of the powers of the chief administrator of budgetary funds, recipient of budgetary funds, chief administrator of budget revenues and administrator of budget revenues, as well as federal state unitary enterprises when they are transferred by the State Atomic Energy Corporation Rosatom on the basis of agreements of their powers of the state customer to conclude and execute state contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of the said corporation when making budget investments in capital facilities construction of state property of the Russian Federation and for the acquisition of real estate objects into state ownership of the Russian Federation. 9. Declare invalid order Of the Ministry of Finance of the Russian Federation of December 15, 2010 N 173n "On the approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal ) institutions and guidelines for their application ”(registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Rossiyskaya Gazeta, 2011, February 24). Registered with the Ministry of Justice of the Russian Federation on June 2, 2015. |
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All forms and forms on filling-form.ru
The collection order (0401671) was additionally attributed to the forms of documents of class 04, the unified system of banking documentation okud. The first copy is transferred to the accounting department, the second remains with the materially responsible person transferring the fixed asset object, the third copy is transferred to the financially responsible person who receives the fixed asset object. This order applies to the state atomic energy corporation Rosatom when maintaining budget accounting of the facts of economic life arising from the exercise of the powers of the chief administrator of budget funds, recipient of budget funds, chief administrator of budget revenues and administrator of budget revenues, as well as to federal state unitary enterprises when transferring them the state atomic energy corporation rosatom on the basis of agreements of its powers of the state customer to conclude and execute state contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of the said corporation when making budget investments in capital construction projects of state property of the Russian Federation and for the acquisition of real estate objects in the state ownership of the Russian Federation.
In addition, within the specified period, the financial authority of the budget participating in interbudgetary settlements is sent certified copies of notifications () generated in order to confirm the amounts of unused balances of interbudgetary transfers with a designated purpose at the beginning of the financial year and (or) restored in the current financial year, confirmation of the need the direction of these funds to the costs stipulated by the conditions for the provision of interbudgetary transfers. Methodological instructions but their application, this form entered into force 10 days after the day of the official publication of the order of the Ministry of Finance of the Russian Federation, this form is used in the formation of the accounting policy of the accounting entity, starting in 2015 ((form for okud 0504202) (Appendix No. 2 to the order of the Ministry of Finance of the Russian Federation from 30. To the payment of rubles kop on payroll n from 20 g. In accordance with the documentation attached to the item of fixed assets, the inventory card () indicates the attributes of the object, the inventory number of the object, drawing, project, model, type, brand, factory (or other) number, date of issue (production) (for animals, perennial plantations, land plots - respectively, date of birth, date of laying, date of registration) date of commissioning, initial (restoration), cadastral (other) value of the object information on changes in the value of the object , including in connection with revaluation, information about the accrued depreciation, other information about the object.
The act of writing off serious reporting forms. Since 2015, approved by order of the Ministry of Finance of the Russian Federation from n 52n download the time sheet form - in ms-excel. Menu-request for the issuance of food items (form for okud. Operation logs () the total result is calculated turnovers for the period from the beginning of the year.
Information about the types of work on repair, reconstruction, modernization, retrofitting and the costs of their implementation 2. No code name of the document form pp (dodmei. In this section you can download tax declaration forms. Discounts and inventory card form 0504031 on a new order 52n on a new one Order 52n. If materials (material values) arrive without documents, the act of acceptance of materials () is a legal basis for filing a claim to the sender (supplier).
N 52n, for the document, the time sheet of the configuration, wages and personnel of an economical institution, revision 1. The act of writing off material supplies for documents, the transfer of materials into operation and the requirement-costly bargaining-12 and an invoice for the supplier with signatures for the accounting department of the enterprise 3. The final characteristics of transactions for the day and the characteristics of the balance at the end of the day are formed by currency funds (in rubles, in foreign currency (by types of currencies) and by currency documents apart. The form of the report is drawn up by the person entrusted with the maintenance of accounting. The removal by accounting entities of individual details from the forms of primary accounting documents, accounting registers approved by a real order is not allowed.
Order of the Ministry of Finance of Russia of 30032015 n 52n on approval - zametki-
There is also the possibility of self-completion of the processing, the processing code is open for editing. title order 52n from with attachments creator bando85 publishing house accurate writing & more year 2009 language.N inspected the object (s) of non-financial assets conclusion of the attachment commission. N 52n on the approval of the forms of primary accounting documents and registers.
N performed a check of the material supplies issued from the warehouse to the divisions and established the actual consumption of subsequent materials in total, according to the true act, the materials were written off for the total amount of rubles. Date of establishment by okpo structural unit of the materially responsible person, the commission, appointed by the order (decree) of 20, the act of writing off the forms of serious reporting. Technical properties of the vehicle and information about it technical condition annex to the act. Information about the type of vacation, the start and end date of the vacation, its duration, the period for which the vacation is granted, is filled in on the basis of the order.
Unified chart of accounts
What is order No. 157n instructions for budget accounting?
This is a unified structure for the formation of accounts for synthetic and analytical accounting, designed to distribute the facts of the financial and economic activities of the entity by assets and liabilities. In addition to the procedure for the formation of accounting accounts, the document contains detailed explanations for the rules for the application and registration of records - accounting transactions.
Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n as amended on 29.10.2017.
Who should apply:
- state-owned, BU and AU;
- government agencies and local governments;
- financial authorities and treasury;
- extrabudgetary funds of all levels.
Recent changes in No. 157n, instruction memo:
For all types of government agencies, there are separate regulations, which regulate the features of the formation of a single chart of accounts for a specific type.
So, for state employees, a single chart of accounts is approved by order 174n, instructions for budget accounting. Full name: Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n
For autonomous institutions - Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (as amended on December 19, 2017)
For government agencies and other recipients of budget funds - instruction 162n on budget accounting (Order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n).
Application features
Note that the use of all accounting accounts named in the regulatory documents is optional. Each institution independently determines the list of synthetic and analytical accounts that are required to maintain full-fledged accounting. The working chart of accounts is approved in the accounting policy of the organization.
Recall that government agencies have the right to apply additional detail to current accounting accounts. This can be established by the founder or the superior manager of the BS.
Primary and accounting documents
Instruction 52n on budget accounting regulates the forms of primary documentation and accounting registers to reflect the economic facts of the institution's activities.
The document is valid for all types of state institutions (Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (as amended on November 17, 2017)).
The document states:
- list of forms of primary documents and accounting journals;
- unified forms of documentation;
- guidelines for filling out forms.
Note that institutions have the right to independently develop (modify, change or create) other forms of primary and accounting documentation that take into account the specifics of the organization's activities. Such norms are enshrined in Law No. 402-FZ. However, it is better to coordinate such decisions with higher-level RBS.
Public sector reporting
A complete list of reporting forms for state employees is also regulated by special instructions of the Ministry of Finance. Normative document sets:
- full composition of reporting forms;
- the frequency of delivery;
- reporting procedure;
- features of reflection of accounting operations in reporting forms.
However, officials have differentiated the composition and procedure for drawing up financial statements by type of institution.
By order of the Ministry of Finance of Russia dated March 30, 2015 No. 52 n "On approval of the forms of primary accounting documents and accounting registers", the forms of primary documents and guidelines for their application were approved.
In this regard, we would like to inform you that starting from July 2015, a new form of the timesheet is applied.
According to the Methodological Guidelines for the Application of Primary Document Forms, when filling out and submitting a timesheet for the use of working hours, the following rules must be observed:
1. The cable (form 0504421) is maintained by persons appointed by order for the institution, monthly for the institution as a whole or in the context of structural divisions.
2. The table (form 0504421) is opened monthly 2-3 days before the start of the billing period on the basis of the time sheet (form 0504421) for the last month.
3.Changes in the payroll of employees are made on the basis of documents for accounting for labor and its payment (accounting for personnel, use of working time and settlements with personnel for remuneration, certificates of incapacity for work). The timesheet is filled in daily.
4. The timesheet records the actual costs of working time. In the top line opposite the surname of this employee, the duration of work in the daytime, and at the bottom - the symbol of the duration of work in the daytime with the code "I" and unworked working time based on Methodological Recommendations, for example, the code "O", "B", etc.
5. For employees working on a "sliding schedule", the top line records the hours worked according to the schedule, in the lower part - the night hours in fraction, the numerator of which is a symbol, work at night "n" and the denominator - night hours.
6. When forming the timesheet, a dash is put in the cells of the calendar days of the month of the billing period before the employee is hired or after dismissal.
7. In column 2 "Account number" serial numbers are put down by employees.
8. In column 3 "Account number" personnel numbers of employees are put down.
9. In column 20 "Total days (hours) of attendances (absences) from 1 to 15" and column 37 "Total days (hours) of attendances (absences) per month", it is necessary to record the hours worked, days of absences and the number of hours by type of processing ( substitution, work on holidays, work at night and other types) and fill in as follows:
- for employees of administrative and economic personnel: in the top line worked days and hours in a fraction, the numerator of which is days, and the denominator is hours worked; in the bottom line - days of no-show and the number of hours by type of overtime (substitution, work on holidays, work at night and other types);
- for employees working on a "rolling schedule": in the upper part - daytime hours, in the lower part - night hours with a fraction, the numerator of which is a symbol, work at night "n", and the denominator is night hours and the number of hours by type of processing (substitution, work on holidays, work at night and other types);
- by teaching staff- in days (in the top line - days worked, in the bottom line - days of absence), as well as for teaching staff, an annex to the time sheet is drawn up with an indication of the amount of teaching load.
It should be noted that the list of symbols has been supplemented with such a symbol as "Failure to appear for unclear reasons (until the circumstances are clarified)": it has been assigned the code "NN". Finding employees on parental leave should now be marked with the code "OP" instead of "P"
If the person responsible for drawing up and submitting the Timesheet (form 0504421) finds that the information provided on time tracking is incomplete (the employee provides a certificate of incapacity for work, an order (instruction) to send an employee on a business trip, an order to grant leave to an employee and other documents, including due to the late submission of documents), it is necessary to provide a corrective report card (form 0504421), drawn up taking into account the changes.
In the line "Timesheet type" the value "primary" is indicated, when providing the Timesheet (f.0504421) with the amendments made to it, the value "corrective" is indicated, while filling in the indicator "Correction number" indicates: - the number "0" for the primary timesheets, numbers, starting with "1", are affixed according to the serial number of the correcting timesheet.
The report card (f.0504421) contains the signature (with a decryption) and the position responsible executive - the head of the institution, and executor - an employee appointed by order of the institution, on a monthly basis, for the institution as a whole or in the context of structural divisions, keep the Report card (form 0504421). Also, the signature of the executor - an accounting employee on the acceptance of the timesheet for the use of working hours is affixed. The new form of the Report Card (form 0504421) does not require approval by the head of the institution. Drawn up and signed by the responsible executor and the executor Report card provided to the settlement department of MBU "UFPO MUK of Cheboksary" by the 25th of the month for calculations.
Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved a list of unified forms of primary accounting documents, a list of accounting registers used by state authorities, local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, as well as their forms and Methodological instructions on the application of forms of primary accounting documents and the formation of accounting registers. Read about what has changed in the material of 1C experts.
Order of the Ministry of Finance of Russia dated 30.03.2015 No. 52n approved a list of unified forms of primary accounting documents, a list of accounting registers (Appendices No. 1, 3 to this order) used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds , state (municipal) institutions, as well as their forms (Appendix No. 2, 4 to the specified order) and Methodological instructions on the application of forms of primary accounting documents and the formation of accounting registers (Appendix No. 5 to the specified order).
Appendix 1 contains 4 forms of documents of class 03 "Unified system of primary accounting documentation" OKUD, 3 forms of documents of class 04 "Unified system of banking documentation" OKUD, 33 forms of documents of class 05 "Unified system of accounting financial, accounting and reporting documents of public sector organizations" OKUD , Appendix 3 contains 43 forms of documents of class 05. Taking into account the fact that the journals of transactions for accounting sections are formed according to a single form 0504071, a total of 76 forms of class 05.
Forms of documents of class 03 "Unified system of primary accounting documentation" OKUD, class 04 "Unified system of banking documentation" OKUD, included in Appendix 1, are initially contained in the standard configurations of the program "1C: Accounting of a public institution 8" edition 1 and edition 2 (hereinafter - BGU1 and BGU2, respectively).
Not all forms of class 05 according to OKUD have undergone changes: some of the forms were reapproved unchanged, in terms of forms, the changes are cosmetic (technical errors were corrected, a link to the old order was removed) or insignificant (for example, the mark of the executor was introduced, the TIN and KPP of the institution and / or the counterparty were introduced ). Such forms are included in the June releases 1.0.34.7 BGU1 and 2.0.35 BGU 2.
The forms for accounting for non-financial assets and inventories have been significantly changed: the forms of class 03 "Unified system of primary accounting documentation" OKUD, which were previously used in accordance with Order No. 173n, were replaced by forms of class 05 "Unified system of accounting financial, accounting and reporting documents of public sector organizations."
Forms of class 05 according to OKUD, significantly changed and new forms - instead of class 03 according to OKUD, were included in versions 1.0.35.2 BGU1 from 14.08.2015 and 2.0.36.7 BGU2 from 18.08.2015.
Information on updating forms is published in the description of what is new in the version. Also, information on the availability of forms in accordance with the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n in versions BGU1 and BGU2 is given in Table 1.
For more information on changing the composition of the forms and in the order of filling them out, see the article "Main changes in primary documents and accounting registers since 2015" published in the September issue of ITS-BUDGET in the section of methodological support of BSU.
Application of the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n
In accordance with clause 6 of the Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, hereinafter - Order No. 52n, this document is used when forming the accounting policy of the accounting entity, starting from 2015.
Clause 9 of Order No. 52n invalidated the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state academies Sciences, state (municipal) institutions and guidelines for their application ", hereinafter - Order No. 173n.
The application of Order No. 52n is stated in the letter of the Ministry of Finance of Russia dated June 10, 2015 No. 02-07-07 / 33768:
“Order No. 52n was registered by the Ministry of Justice of Russia on June 2, 2015, the date of publication on the Official Internet portal of legal information - June 8, 2015 (effective date - June 19, 2015). Please note that in accordance with clause 6 of Order No. 52n, its provisions are applied when forming the accounting policy of the accounting entity, starting from 2015.
Taking into account the foregoing, the application of new forms is carried out by the institution from the moment of approval of amendments to the acts establishing the rules for its workflow and the technology for processing accounting information in order to organize and maintain accounting records, adopted as part of the formation of its accounting policy for 2015, taking into account its organizational and technical readiness. "
Thus, when making changes to the accounting policy of the institution, it is necessary to take into account the organizational and technical readiness. If the institution forms source documents and accounting registers in software product, it is clear that their formation according to new forms is possible only after the program update is installed, in which the corresponding changes are implemented.
According to oral explanations of specialists of the Department of Budgetary Methodology of the Ministry of Finance of Russia, for different forms an institution's accounting policies may have different dates of application.
Important! When making changes to the accounting policy of the institution regarding the application of the forms established by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, we recommend taking into account the timing of the implementation of changes in the program "1C: Accounting of a public institution 8" (see table 1) and updating the working information base.
Updating class 05 forms in accordance with the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n in standard configurations of the program "1C: Accounting of a public institution 8" edition 1 (BSU1) and edition 2 (BSU2)
Table 1
| N p / p | Form code | Name of the document form | Note | Implemented in version | |
|---|---|---|---|---|---|
| BSU1 | BGU2 | ||||
|
The act of acceptance and transfer of objects of non-financial assets |
New form |
1.0.35.2 from 08/14/2015 | |||
|
Invoice for the internal movement of objects of non-financial assets |
New form |
1.0.35.2 from 08/14/2015 |
2.0.36.7 from 18.08.2015 |
||
|
Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets |
New form |
1.0.35.2 from 08/14/2015 |
2.0.36.7 from 18.08.2015 |
||
|
The act of writing off objects of non-financial assets (except for vehicles) |
New form |
1.0.35.2 from 08/14/2015 |
2.0.36.7 from 18.08.2015 (new document) |
||
|
Vehicle write-off certificate |
New form. |
1.0.35.2 from 08/14/2015 |
2.0.36.7 from 18.08.2015 (new document) |
||
|
The act of writing off soft and household equipment |
Minor fixes |
1.0.34.8 from 17.07.2015 (new form) | |||
|
The act of writing off the excluded objects of the library fund |
Minor fixes |
1.0.34.8 from 17.07.2015 (new form) |
2.0.36.7 from 18.08.2015 (new form) |
||
|
Menu-requirement for dispensing food |
Minor fixes |
1.0.34.8 from 17.07.2015 |
2.0.35 from 03.07.15 (new form) |
||
|
Statement for the issuance of feed and fodder | |||||
|
Requirement-waybill |
New form |
1.0.34.8 from 17.07.2015 |
2.0.36.7 from 18.08.2015 |
||
|
Invoice for the issue of materials (material values) to the side |
New form |
1.0.34.8 from 17.07.2015 |
2.0.36.7 from 18.08.2015 |
||
|
Card (book) for registering the issue of property for use |
New form. | ||||
|
Receipt order for acceptance of tangible assets (non-financial assets) |
New form |
1.0.34.8 from 17.07.2015 |
2.0.36.7 from 18.08.2015 |
||
|
Statement of issuance of material assets for the needs of the institution |
Minor editorial changes |
1.0.35.2 from 08/14/2015 |
2.0.36.7 from 18.08.2015 (new form) |
||
|
Acceptance certificate of materials (material values) |
New form |
1.0.35.2 from 08/14/2015 |
2.0.36.7 from 18.08.2015 (new form) |
||
|
Inventory write-off act |
Minor fixes |
1.0.34.8 from 17.07.2015 (new form) | |||
|
Payroll | |||||
|
Payslip |
Formed in 1C: Salary and personnel of a public institution 8, 1C: Salary and personnel of a budgetary institution 8 | ||||
|
Payment statement |
Formed in 1C: Salary and personnel of a public institution 8, 1C: Salary and personnel of a budgetary institution 8 | ||||
|
Help card |
Formed in 1C: Salary and personnel of a public institution 8, 1C: Salary and personnel of a budgetary institution 8 | ||||
|
Time sheet |
Formed in 1C: Salary and personnel of a public institution 8, 1C: Salary and personnel of a budgetary institution 8 | ||||
|
Calculation note on the calculation of average earnings when granting leave, dismissal and other cases |
Formed in 1C: Salary and personnel of a public institution 8, 1C: Salary and personnel of a budgetary institution 8 | ||||
|
Statement for the issuance of money from the cash desk to accountable persons |
Minor fixes: |
1.0.34.7 from 03.07.2015 (new form) |
2.0.35 from 03.07.20 15 (new form) |
||
|
Advance report |
Minor fixes: |
1.0.34.7 from 03.07.2015 (new form) |
2.0.35 from 03.07.20 15 (new form) |
||
|
Receipt |
It is not formed in BSU, since the form is a BSO | ||||
|
Cash book |
Changed the names of columns 4-7 |
1.0.35.2 from 08/14/2015 |
2.0.35 from 07/03/15 (new document) |
||
|
Children's attendance sheet |
Minor fixes: |
1.0.34.8 from 17.07.2015 | |||
|
Notice |
Minor fixes: |
1.0.34.7 from 03.07.2015 (new form) |
2.0.35 from 03.07.2015 (new form) |
||
|
The act of writing off strict reporting forms |
Minor fixes: |
1.0.34.7 from 03.07.2015 (new form) |
2.0.35 from 03.07.2015 (new form) |
||
|
Notification of settlements between budgets |
in BSU is not formed | ||||
|
Budget Commitment Limits (Budget Allocations) Notice |
in BSU is not formed | ||||
|
Accounting information |
Minor fixes: |
1.0.34.8 from 17.07.2015 (new form) |
2.0.35 from 03.07.2015 (new form) |
||
|
Inventory Results Act |
Minor fixes: |
1.0.34.7 from 03.07.2015 |
2.0.35 from 03.07.2015 |
||
| Registers | |||||
|
Non-financial asset inventory card |
The shape has been significantly changed |
1.0.35.2 from 08/14/2015 | |||
|
Inventory card for group accounting of non-financial assets |
The shape has been significantly changed |
1.0.35.2 from 08/14/2015 |
2.0.36.7 from 18.08.2015 (new form) |
||
|
Inventory of inventory cards for accounting for non-financial assets |
Minor fixes: |
1.0.34.8 from 17.07.2015 |
2.0.36.7 from 18.08.2015 (new form) |
||
|
Inventory list of non-financial assets |
No change | ||||
|
Turnover list for non-financial assets |
No change | ||||
|
Turnover sheet |
No change | ||||
|
Cumulative sheet for the arrival of food |
No change | ||||
|
Cumulative sheet for food consumption |
No change | ||||
|
Animal record book |
It is not formed at BSU - the form assumes administration on paper | ||||
|
Card of quantitative and total accounting of material assets |
No change | ||||
|
Book of accounting of material values |
It is not formed at BSU - the form assumes administration on paper | ||||
|
Material assets record card |
It is not formed at BSU - the form assumes administration on paper | ||||
|
Tableware battle registration book |
not formed - the form assumes maintenance on paper | ||||
|
Book of accounting forms of strict reporting |
No change | ||||
|
Book of accounting of money issued to distributors for payment wages, allowances and scholarships |
It is not formed at BSU - the form assumes administration on paper | ||||
|
Register of deposited amounts |
It is not formed at BSU - the form assumes administration on paper | ||||
|
Book of analytical accounting of deposited wages, salaries and scholarships |
The BSU is not formed | ||||
|
Card for accounting of funds and settlements |
No change | ||||
|
Register of cards |
The BSU is not formed | ||||
|
Document delivery register |
No change | ||||
|
Multigraph card |
No change | ||||
|
Book of accounting of material values, paid in a centralized manner |
No change | ||||
|
Securities register |
The BSU is not formed | ||||
|
Card for accounting of issued loans, borrowings (loans) |
No change | ||||
|
Card for recording the state debt of the Russian Federation for loans received and guarantees provided |
No change | ||||
|
Card for recording the state debt of the Russian Federation in securities |
No change | ||||
|
A list of accounting for internal settlements between bodies providing cash services for budget execution |
The BSU is not formed | ||||
|
Card for recording the limits of budgetary obligations (budgetary allocations) |
Minor fixes: |
1.0.34.7 from 03.07.2015 |
2.0.35 from 03.07.2015 |
||
|
Card for accounting of settlement documents awaiting execution |
The BSU is not formed | ||||
|
Commitment log |
No change | ||||
|
Operation logs |
No change | ||||
|
Journal of transactions for the "Cashier" account | |||||
|
Non-cash transactions journal | |||||
|
The journal of transactions of settlements with accountable persons | |||||
|
Journal of transactions for settlements with suppliers and contractors | |||||
|
Journal of transactions of calculations for wages, salaries and scholarships | |||||
|
Journal of transactions for disposals and transfers of non-financial assets | |||||
|
The journal of transactions with income debtors | |||||
|
Journal for other transactions | |||||
|
main book |
No change | ||||
|
Inventory list of securities |
in BSU is not formed | ||||
|
Inventory list of balances on cash accounts |
Minor fixes: |
1.0.34.7 from 03.07.2015 |
2.0.35 from 03.07.20 15 |
||
|
Inventory list of debt on loans, borrowings (loans) |
No change | ||||
|
Inventory list of the state of the state debt of the Russian Federation in securities |
No change | ||||
|
Inventory list of the state of the state debt of the Russian Federation on loans received and guarantees provided |
No change | ||||
|
Inventory list (collation sheet) of strict reporting forms and monetary documents |
No change | ||||
|
Inventory list (collation sheet) for non-financial assets |
No change | ||||
|
Cash inventory |
No change | ||||
|
Inventory list of settlements with buyers, suppliers and other debtors and creditors |
No change | ||||
|
Inventory list of payments on receipts |
No change | ||||
|
Inventory discrepancy statement |
No change | ||||
Lines are not highlighted - forms are reapproved.
The lines are highlighted:
- lilac - a new form;
- blue - the shape has been significantly changed;
- green - minor changes compared to the previous form;
- yellow - the form is not provided in the BSU.
