Have a connection with the held in Russian Federation The budget reform of 2011 Roku VSI Derzhavni (muniCypalni) set (inconspicuously vid legal status) guilly organized accounting (budget) region of the Minfin of the Russian Federation on 12/01/2010 N 157n. No. 157n). For whom the budgetary appearance is carried out by state regulations, they are carried out according to Instructions N 162n * (1).
At the article, it was established by these documents the specifics of the organization and management of the budgetary appearance of the main benefits by state regulations.
The appearance of operations with material objects, which lie before the main assets, is applied to the account 101 00 "Basic costs", which are included in the warehouse of the account in section II "Non-financial assets" Instructions N 157n. Otzhe, the provision of the appointed division of the zastosovnі for the organization of the appearance of the objects of the main zasobіv. Let's take a look at some of them, which are worth the main contributions.
Rahunok 101 00 appointments for the collection, registration and recognition of information from a penny about the state of the objects of the main incomes, which are transferred to the authorities of the Russian Federation, sub'єktіv of the Russian Federation, municipal, operational, tax offices s їх vibutty (transfer, sale, write-offs from the balance form), possessions (pridbannyam) (clause 22 of Instruction N 157n). Moreover, according to the objects of the main contributions to the next understanding of the material objects of the lane with the term of the koris vacancies for over 12 months (independently in the їkh vartost), it is recognized for a non-single or permanent voicing on the rights of operational management of the process of service (installation) , for the establishment of sovereign renovations (functions), or for administrative needs, establish what to rebuy in operation, stock, conserve, lease buildings, lease (sublease), and also establish objects of the library fund (because of periodic appearances) ( clause 38 of Instruction N 157n).
Get respect! Items that serve less than 12 months (independently from their warehouse), as well as material objects of the lane that lie up to material reserves * (2), that are rebuyed at the door, that are listed at the warehouse incomplete capital investments or finished products (products)), goods (clause 39 of Instruction N 157n).
The re-evaluation of the value of the objects of the main assets and capital contributions from them (behind the vignette of the lane, to establish a sovereign (municipal) treasury) is established to be carried out in accordance with paragraph 28 of Instruction N 157n - with a camp on the cob of stream rock, a way to re-arachunku depreciation. The procedure for re-evaluation is established by the Rada of the Russian Federation. In case of any reassessment of the main assets, what to establish a treasure house of the Russian Federation, a subject of the Russian Federation, municipal lighting, zdіysnyuєtsya on the date of the operation, as well as on the zvіtnu date of the folding of the budgetary zvіtnostі in the order, transferred by regulatory legal acts adopted by the Council of the Russian Federation, vikonavchim body subject of the Russian Federation, local administration.
The results of the revaluation are included in the accounting form Okremo: we turn to the first number of the current year, the results of the revaluation to the data of the accounting rank of the previous star are not included, but are accepted for the formation of the data of the accounting balance sheet on the cob of the head of the star.
Vіdpovіdno to p. 4, 5 of Instruction N 162n for the form of operations with the main zastosovyutsya 3 grouped accounts, subdivided into sprats of analytical sections. Let's point them at the table.
| Rahunka number | Naming an analytical rahunka |
| Rahunok 101 10 000 | |
| 101 11 000 | Zhitlovі prismіschennya - neruhome mine install |
| 101 12 000 | Nezhitlovі prismіschennya - neruhome mineno install |
| 101 13 000 | Sporud - neruhome mine install |
| 101 15 000 | Transportation allowances |
| 101 18 000 | Іnshі main zasobi - neruhome mine |
| Rahunok 101 30,000 | |
| 101 31 000 | Zhitlovі primіschennya - іnshe ruhome mayo install |
| 101 32 000 | Nezhitlovі primіschennya - otherwise ruhome mayo install |
| 101 33 000 | Sporudi - otherwise ruhome meino install |
| 101 34 000 | Machines that possession - otherwise install the machine |
| 101 35 000 | Transportation allowance - otherwise install |
| 101 36 000 | Virobnichiy and gospodarsky inventory - otherwise install it manually |
| 101 37 000 | Library Fund |
| 101 38 000 | Other main tasks - otherwise install the main |
| Rahunok 101 40 000 "Main assets - items for leasing" | |
| 101 41 000 | Zhitlovі prim_shennya - items for leasing |
| 101 42 000 | Nezhitlovі primіschennya - objects for leasing |
| 101 43 000 | Sporud - items for leasing |
| 101 44 000 | Cars and possessions - objects for leasing |
| 101 45 000 | Transportation security - items for leasing |
| 101 46 000 | Vyrobnichiy and gospodarsky inventory - objects for leasing |
| 101 47 000 | Library fund - objects for leasing |
| 101 48 000 | Іnshі osnovnі zasobi - subjects for leasing |
Read also:
Shanovnі koristuvachі software products 1С: Accounting department of the sovereign state, edition 2.0, edition 1.0!
Contact us from zastosuvannyam 1 sichnya 2018 federal standards accounting style for organizations of the state sector:
On March 31, 2018, the punishment for the Ministry of Finance of Russia was approved:
Appointment of punishment for registration by the Ministry of Justice of Russia on April 26, 2018 Behind the banal rule, punishments must be recruited from January 8, 2018. Vidpovіdno to point 2 of the imposition of punishments, the punishments shall be imposed for the formation of the oblіkovoї policy and pokazniki in the accounting form, starting from 2018.
By order of the Ministry of Finance of Russia dated December 27, 2017 No. 255n, amendments were made to the Instructions on the procedure for setting the budget classification of the Russian Federation - detailing the statistics of KOSGU from income and profit.
The listing of the above documents before the Unified Plan of Accounting Form included the summaries of the changes. Change, zokrema, transfer low synthetic rachunks, zastosuvannya new synthetic rachunks, change the recognition of rachunks, which pulls the transfer of input overflows to new rachunks.
At the link with the new recruitment of rank, the transfer of incoming surpluses is necessary, on the new side it is also necessary to transfer the turnover of 2018.
To the warehouse, the Plan of Rachunkiv (ESBU) included a new rahunkіv zgidno with the order of the Ministry of Finance of Russia dated 01.12.2010 N 157n at the editorial board on 30.03.2018 No. 64n, the date of the beginning of the rakhunkіv was set as "01.01.2018". Signs of zastosuvannya by state, budgetary and autonomous installations were installed at the rachunkivs, up to orders No. 65n, 66n, 67n.
The turn-off rachunkivs have a date of completion for "31.12.2017".
Respect!
All operations with the transfer of surpluses and turnovers in 2018 should be due after the completion of all operations for the period of data transformation - from 1 September 2018 until the date of transition.
There are 2 ways to go:
1. If the transition date is 06/01/2018, then the transfer can only be postponed after the introduction of all documents and the completion of all operations from today to May inclusive:
2. If you set the date for the transition to 01/01/2018, then only the input surplus on the cob 2018 will be formed.
Follow that the re-conducting is carried out also by the regulatory documents during the closing month, as well as the documents, until which the results of the changes in the postings have been improved, for example, Acceptance to the form of OZ and NMA, Acceptance to the form of materials and similar ones.
Important!
The date of the transition to the new edition of the plan of accounting and, as a result, the method of transformation of turnover in 2018 – change of the main documents in chronological order from the beginning of the year or cancellation of the introduction of new dates for the transition next time from the founder.
With respect, I provided consulting support
TOV "Compass accountant"
Non-violent active objects, yakі at the process of activity establish, yakі є products of virobnitstva.
Before non-destructive assets can be seen:
- water resources,
- overhead resources,
- Forest resources,
- biological resources,
- RF spectrum,
- Inshi.
For the purpose of displaying non-viable assets in the budgetary form, account 00 103 00 000 “Unviable assets” is assigned.
Get respect!
In order for the budgetary institutions to be able to portray in the guise of undeveloped resources that are victorious in their activities, the stink (set) the guilty mother was installed and the legislator approved the right of authority on the designated objects.
About the statement, paragraph 1, clause 29 of Instruction No. 25n. The Ministry of Finance of the Russian Federation at the List dated January 26, 2006 No. 02-14-10a / 1406 gives the following clarification:
“Vidpovly, before the penalty of the Mininas, the Federal Autonomous Educational Institution of Sciences of the Federal District Federal District 10 Fier 2006 Roku No. 25n“ About the solidennary of the budget regional ”(land, resources of the tur of the budget regional pay for a rahunka 010300000 "Indestructible active".
The turnover of land plots is subject to civil and land legislation.
According to the Land Code of the Russian Federation (Article 20), state and municipal institutions, federal state-owned enterprises, as well as state authorities and bodies of local self-regulation, land plots are given at the post-line (bezstrokove) courtship. In the case of any legal entity, yakі mayutnі land plots on the right of permanent (line-free) koristuvannya, do not have the right to dispose of these land plots.
The federal law "On the state registration of rights to non-destructive mines and suits it" establishes that land plots enter the warehouse of non-destructive mines.
Under the circumstances of the sovereign registration of the right to a non-ruhoma mine, that staging of yoga on the cadastral form is not a substitute for the promotion of land plots to the budgetary form.
In such a rank, vrakhovyuchi vikladen, it is significant that the regulations on the budget form give only those land plots, which are established in accordance with the Land Code of the Russian Federation, they have the right to order.
Non-vibrated assets are brought into the guise of their first quality.
Depending on the position of the Instruction No. 25n, the actual investment installed at their equipment is recognized as the primary type of objects of non-viable assets.
Vynyatkom - objects of non-viable assets, which for the time being are brought to economic (government) turnover, the first grade of which is known to be their current market grade as of the date of acceptance to the accounting form.
According to the current market rate (for appointment, we will point at paragraph 29 of Instruction No. 25n), it is possible to understand the amount of money, as it can be canceled after the sale of significant assets on the date of acceptance to the accounting form.
The skin object of non-viable assets, put on the balance of the budgetary institution, regardless of whether it is being rebuilt in operation, in stock or on conservation, is assigned a unique ordinal inventory number. Inventory numbers of non-vibrated assets are listed in the registers of the budgetary form, but they are also assigned to the objects themselves.
Analytical appearance of the objects of non-viable assets is carried out in the Inventory map of the appearance of the main assets.
The form of operations for the movement of non-financial assets is kept in the Journal of operations for the movement of non-financial assets.
Approval of objects of undiscovered assets is issued
- Act on the acceptance and transfer of the object of the main assets (Crimea Budivel, Sporud) (form 0306001),
- Act on the acceptance and transfer of groups of objects of the main assets (Crimea Budivel, Sporud) (form 0306031).
example 1.
A medical mortgage by adding a land plot for the life of a new likuval building of the vartist of 500,000 rubles (Figures in the butt of the mind, shards of the fallow in the regions and other minds, the varity of the earth is churning).
Operations for the maintenance of objects of non-destructive assets are made out by the following accounting records:
Finished example.
Vibbuttya objects of non-destructive assets, as if they were rebuying on the form in the installation, going through on the pedestal
- Act on the write-off of the object of the main assets (Crimea motor transport) (form 0306003),
- Act on the write-off of groups of objects of the main costs (crime of motor transport costs) (form 0306033).
butt 2.
Derzhavne installation lighting as a contribution to the statutory capital of the organization, it transferred the land lot to the vartisty 700,000 rubles.
This operation appears in the guise of an upcoming entry:
Finished example.
You can read the report on the nutrition of the budgetary appearance, budgetary level and subsidy of budgetary regulations from the book of authors of ZAT "BKR-Intercom-Audit" "Budgetary establishment".
This material was prepared by a group of methodological consultants.
By Order of the Ministry of Finance of Russia dated 07.05.2003 N 38n, amendments were made to the Accounting Plan for the accounting form of the financial and government activities of organizations, approved by Order of the Ministry of Finance of Russia dated 31.10.2000 N 94n. Chinniy tsey Order for the beginning of accounting for the year 2003 The need to make changes to the Plan of Accounting Viklikana before them, that the dekіlka was adopted Provision for accounting form:
PBU 17/02 "The appearance of glass on scientific and advanced and advanced design and technological work";
PBU 18/02 "Obl_k rozrakhunkiv z tax on surplus";
PBU 19/02 "Oblіk finansovykh infusions".
In addition, the methodological statements from the accounting form of a special tool, special outbuildings, special equipment and special clothes, approved by the Order of the Ministry of Finance of Russia dated December 26, 2002, were expanded. N 135n. Data from the PBO and Methodical presentations convey new rachunks and sub-rachunks, which the Plan rachunks did not have.
With the release of PBO 17/02 at section I "Non-negotiable assets" New sub-rachunks were commissioned to the plan of the accounts: up to the plan 04 "Intangible assets" - "For the types of intangible assets and for the expenses on scientific and advanced, advanced design and technological works", up to rahunka 08 - subrahunok 8 "Vikonannya scientifically advanced, advanced design and technological work". Ti Vitrati, yaki pylagayut, I will have a gesture at the vibro-witchcake of the product to vicorist for managing the consumption, write off to the debit of Rachunki 04, Subrakhunok "Vitrati for the doslіdni that technologist is a skeleton. the appearance of vitrates (rakhunok 20 hours 26).
As well as the results of the work of the NDDKR it is impossible to win in the production of products, or for management (did not give results), so the debtors write off the loan account 08 "Investments in non-current assets" to the debit account 91 "Other income and losses".
At the link from the changeable order of the appearance of vitrates from the NDDKR in section III of "Vitrati virobnitstv" from rahunka 29 "Services of virobnitstv and gospodarstva" the sub-branch "Scientific and recent design developments" was included.
With the release of PBO 19/02 "Obl_k fіnansovyh invest" at roz.V" Penny Koshti rahunok 58 "Financial contributions" is supplemented with sub-rahunks in the form of burgundy papers. For borgo valuable papers (bills, bonds), for which the current market rate is not charged, organizations follow the difference between the primary and the nominal rate of payment on financial results, and evenly stretching the current term of the tax in the country.
The bills of exchange, the price of papers are paid on the account 58 "Financial deposits" and are displayed on the accounts of the accounting form with entries:
Debit 58, Credit 76 - receipt of bills and bonds;
Debit 76, Credit 51 - bills paid.
The difference between the price of the income and the nominal price is reflected in the records:
Debit 58, Credit 91-1 "Inshy income" - the transfer of the nominal value over the purchase price;
Debit 91, Credit 58 - a bill of write-offs for a par value.
Vіdsotki per promissory note are reflected in the following note:
Debit 76, Credit 91 - redemption of vіdsotkіv for a bill.
Shchodo rahunku 59 "Reserves for the value of the deposit at the price of paper", then its name was changed: "Reserves for the value of the financial deposit". When the reserve is created for the calculation of financial contributions, the accountant is obliged to record:
Debit 91, Credit 59.
When vibutti financial injections are changed, the reserve should be filled with a record:
Debit 59, Credit 91.
By methodical instructions, approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n, the transfer of new subracks to the rack 10 "Materials": 10 "Special equipment and special clothes in stock", 11 "Special equipment and special clothes in operation". When the overalls were given to the accountant, now they should be put on the sub-chapter 10, the dress code 10, and when transferring yoga to operation, the record should be:
Debit 10, sub-rachunok 11, credit 10, sub-rachunok 10.
Variety of overalls after the end of the term of service is written off for product compatibility:
Debit 20, credit 10, subrachunok 11.
With the release of PBO 18/02 "The appearance of rozrachunkiv from a tax on surplus" vinyl needs to be supplemented with the Plan of rachunkiv with new rachunks. Section I "Non-negotiable assets" includes section 09 "Detailed assets". Additional lines of taxes on assets are included before the release of net assets (Order of the Ministry of Finance of Russia and the Federal Target Program of Russia dated January 29, 2003 N 10n, 03-6/pz). The amount of net assets after the completion of financial rock is equal to the statutory capital of the organization, and at the same time, the transfer of statutory capital over the sum of net assets of joint-stock partnerships of crops, change the statutory capital. In addition, according to the Federal Law of 07.08.2001 N 119-FZ "About Auditing Activities" in that case, as the sum of net assets exceeds 200 minimum wages, the organization is responsible for obov'yazkovomu audit. Negligence of taxable goiter for rahunki of the accounting form was carried out until the creation of the balance sheet, and the creation of the accounting record was transferred a fine to the Federal Administrative Offenses Committee of the Russian Federation at a glance of 2 - 3 yew.
Vіdkladenі podatkovі assets may know your vіdbitok when taking away like a surplus, and th zbіtka. Adzhe according to the rules of the taxable form of the surplus, otrimani the organization of this fate, be transferred to the future and be insured when the tax on the surplus is assigned for a stretch of 10 years. And then, by stretching this term, the organization can conduct an analytical form and visualize the accounts of the accounting form of tax assets.
The sale of the main profits with cuts is also carried out until the approval of the final taxable asset. Even with the rules of accounting, such a surplus is once insured against a balance sheet profit. On the taxable appearance, the bridging, deducting the organization of the sale of the main koshta, is covered equally by the underdepreciated term of the koris vikoristanya of the main koshta.
It is necessary to add a taxable asset on the accounts of the accounting form with a record:
Debit 09 Credit 68 After the end of the hour for the mind, and the organization of the surplus of the income tax, the assets are written off for an additional record:
Debit 68 "Rozrahunki from a tax on surplus", Credit 09 "Vidstrocheni tax assets".
Section VI "Rozrahunki" The plan of rakhunkiv was supplemented by rakhunka 77 "Vidstrocheni podtkovі zobov'yazannya" zgіdno z PBO 18/02. Vіdstrochenі podtkovі zobov'yazannya — ce tvіr timchasovyh raznitsa, scho vinikli at zvіtny period, at the rate of tax on surpluses. The stench is recognizable by the record:
Debit 68, subrachunok "Rozrahunki for a tax on surplus", Credit 77.
The change or the repayment of taxable goiters from the rahunka on the increase in the tax on the surplus of the sunny period seems to be of the following rank:
Debit 77; Credit 68;
Changes are made to the link from the introduction of the documents assigned to them and up to the form N 2 "Report about income and savings". Now, after row 140, a surplus (whip) is being added to the surplus, after row 147 - a permanent tax on crops, after row 148 - a taxable asset, after row 149 - a cash tax on surplus, after row 150 - an in-line tax on surplus, in a row 160 - a surplus after a podatkuvannya.
E.Polunina
Audit firm "Consulting and Audit"
Students, graduate students, young adults, like victorious base of knowledge in their trained robots, will be your best friend.
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The budgetary appearance of material reserves in the budgetary setting
In the article, the order of the budgetary appearance of material reserves will be examined by budgetary regulations, which do not grant subsidies within the framework of the sovereign (municipal) task in 2011.
burning position
The procedure for the budget regional regulations of the mother -in -law is regulated by the sentences to the Minfіn VID 01.12.2010 N 157n "About the solidenal plan of the Rahunki Oblik for the organized authority (sovereign bodies), the authority of the minty funds, the holding of the holding of the Herbalds, the holdings of the Herbalds, and the holding of the Herbalds, the holdings and Instructions on the budgetary requirements" (further - Instruction N 157н) and dated 06.12.2010 N 162н "On the approval of the Budgetary Accounting Plan and Instructions on the budgetary requirements" (further - Instruction N 162н).
Let's guess, that Instruction N 157n is to avenge the extreme provisions of the budgetary, treasury and autonomous institutions, including the form of material reserves. At the development of the designated normative act, Instruction N 162n was broken down, recognized for zastosuvanya:
bodies of state power (state bodies);
organs of the mystical self-repair;
Management bodies of sovereign and territorial budgetary funds;
Sovereign (municipal) state regulations;
State academies of sciences;
Іnshimi juridical persons, zgidno іz the legislation of the Russian Federation zdіysnyuyut budgetary renewal of oberzhuvachіv budgetary koshtіv;
By budget regulations until the adoption by the federal authorities of the budgetary system, subjects of the Russian Federation, bodies of self-regulation of the decision on granting them subsidies from the budget of the budgetary system of the Russian Federation, it is clear up to paragraph 1 of Art. 78.1 of the RF BC.
Object appearance
Prior to commodity-material values and material reserves, items are brought in that are victorious at the budgetary level, set for a long period, which does not exceed 12 months, independently from their vartost, products are ready, goods for sale. From 01.01.2011 to material reserves, such material values are to be laid down independently of the їх vartosti that line of service (clause 99 of Instruction N 157n):
Forest roads that are being reclaimed;
Bedding is whiteness and bedding speech (mattresses, pillows, carpets, stretched-outs, pillowcases, pillowcases, blankets, sleeping bags too thin) and other soft inventory;
Ready before the installation of future structures and details (metal, reinforced concrete and wooden structures, blocks and selected parts of the building and spores, selected elements; installation for opaluval, ventilation, sanitary and technical and other systems (radiation boilers);
The property that will require installation is recognized for installation. Until the possession, which requires installation, it is possible to have the possession, as it can be put into operation only after the folding of one part and attaching it to the foundation or the supports to the other, and also sets of spare parts of such an possession. At the same time, the control and monitoring equipment is switched on to the warehouse, or other accessories, recognized for installation at the warehouse of the installed property, and other material values, necessary for the work-assembly robots;
Invalid equipment and facilitating transfer for the disabled;
Expensive and other metal for prosthetics;
Special facilities for scientific and advanced and pre-construction work, pridbane for contracts from the deputy for the provision of minds of the contracts before transferring them to the scientific sub-department;
Material values of special recognition.
According to paragraph 21 of Instruction N 162n, for the form of operations from material reserves, the following groupings should be drawn up:
0 105 30 000 "Material stocks - otherwise install it";
0 105 40 000 "Material stocks - items for leasing".
The form of operations from material reserves is carried out on the next steps:
|
Name rahunka |
Object appearance |
|
|
"Medicines and dressing zasobi - otherwise ruhome maino install" |
Medicines, components, endoprostheses, bacteria preparations, sirovatki, vaccines, blood, re-dressing, soobi only. |
|
|
0 105 32 000 "Products eating - otherwise ruhome mine install" |
Food products, food rations, milk sums, likuval-prophylactic eating |
|
|
"Palno-mastilny materials - else ruhome maino install" |
All kinds of fire, combustible and oily materials: firewood, vugіllya, peat, gasoline, gas, fuel oil, autol i etc. |
|
|
"Busive materials Inshe ruhome mine install" |
You see future materials: Silicate materials (cement, sand, gravel, vapno, stone, cegla, tile), lіsovі materials (round wood, lumber, plywood and etc.), life metal (zalizo, zherst, steel, sheet zinc, etc.), metalworking (flowers, nuts, bolts, lugs, too thin), sanitary and technical materials (faucets, muffs, tees thinly), electrical materials (cables, lamps, cartridges, rollers, cords, darts, zapobіzhniki, insulators toshcho), chemical- moskalni (farba, drying oil, only thin) and other similar materials; Ready before the installation of the building construction that details (metal, cast-concrete and wooden structures, blocks and selected parts budіvel ta sporud, sbіrnі elements); obladnannya for opaluval, ventilation, sanitary and technical and other systems (scorching boilers, radiators, etc.); Ownership that the installation requires approved for installation. To the possession what does the installation require, to be possessed, yake can be introduced into the game only after picking yoga parts and attaching to the foundation, or the support of budіvel ta sporud, as well as a set of spare parts possession. Before the warehouse is turned on that control and monitoring equipment or other accessories, recognized for installation at the warehouse installed property and others material values necessary for budіvel-assembly robots |
|
|
0 105 35 000 Soft inventory - more ruhome maino install" |
Bіlizna (shirts, shirts, gowns too thin); bedding whiteness and accessories (mattresses, pillows, carpets, stretched, pillows, pillowcases, blankets, sleeping teddy bears); clothes and uniforms, including special clothes (suits, coats, raincoats, jackets, cloths, jackets, spidnitsі, jackets, trousers; vzatya, including special (shoes, shoes, sandals, felt boots toscho); sportswear that vzuttya (suits, tights toshcho); more soft inventory To the warehouse of special clothing enter special clothes, especially vzuttya and attachment (overalls, suits, jackets, trousers, robes, jackets, jackets, clothes vzuttya, mittens, eyepieces, sholomi, protigazi, respirators, otherwise see special clothes). Soft inventory items are marked materially, as a special feature of presence install a kerivnik or yogo intercessor that practitioner of accounting with a special stamp unmistakable farboi set the subject from the assigned name, and when seeing objects in operation carry out additional marking from the appointed date and month to see their warehouse. Marking stamps due to safety install a yogo intercessor at the cerivnik |
|
|
0 105 36 000 "Other material reserves - otherwise ruhome maino install" |
Special facilities for the scientifically advanced that pre-construction work, pridbane for agreements with substitutes for security vikonannya minds of agreements before yogo transfer in science pіdrozdіl; Young animals of all kinds of creatures and creatures on vіdgodіvlі, birds, rabbits, smart animals, sіm'ї bdzhіl independently from the vіd їhnої vartosti; Rewarding youngsters for their presence in the installations work thinness; Planting material; Reactive and chemicals, hard and chemical judgment, metal, electrical materials, radio materials and radio components, photo accessories, additional creatures and other materials for primary purposes that scientifically advanced work, expensive and other metal for prosthetics, as well as disabled equipment and vessels for disabled; Government materials (electrical light bulbs, cute, shields, etc.), stationery accessories (paper, olives, pens, shears Swivel or exchange containers (barrels, cans, boxes, glass jars, dances toshcho), yak free (empty), so with material values; Feed that fodder (sіno, oats and іn.), nasіnnya, dobriva; Knizhkova, other products, cream handcrafted products recognized for sale, as well as the library fund and blank products suvoroy zvіtnostі (blanks of qinnih papers, receipt books, holograms, certificates, diplomas, certificates, work books (inserts before them) that in., prepared in a drukar way for a form hardened by a legal act to the authority to avenge the number, a series that can make the steps of zahistu and special help you save your money, see that loss Spare parts indicated for repair and replace worn parts in cars that possession, transport security, objects harvesting and gospodarskogo inventory; Materials of special recognition; Other inventories |
|
|
0 105 37 000 Ready products - more ruhome maino install" |
Products prepared in a plant for purposes |
|
|
0 105 38 000 "Goods - otherwise ruhome maino install" |
Material values, based on the installation for sale |
|
|
0 105 39 000 "National for goods - іnshe ruhome maino install" |
Trade allowance (reduced) |
|
|
"Busive materials Leasing items |
Life materials, what is the subject |
|
|
0 105 46 000 "Other material reserves - subjects for leasing" |
Other material reserves, which are the subject financial lease agreement (leasing) |
At the List of the Ministry of Finance of Russia dated 29.12.2010 N 02-06-07/5396, a table of compliance with the Budgetary Accounting Plan approved by the Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n"On the confirmation of the Instructions for the budgetary form" (further - Instruction N 148n), the Plan of Accounts of the Budget Form, approved by the Order of the Ministry of Finance of Russia N 162n. Us. 47 shows a table of the variability of Plans for the budgetary arrangements in the form of material reserves, which are to be held in 2010 and 2011.
The plan of budgetary adjustments in the form of material reserves, which will be carried out in 2010 and 2011
|
Plan of rachunkiv 2011 |
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|
Instructions N 157n and N 162n |
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|
Rahunka number |
Rahunka number |
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|
Material |
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|
Material ruhome mineno install |
Material subjects |
||
|
Medicines dressing sobi |
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|
Food products |
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|
Palno-mastilny materials |
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|
Budivelni materials |
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|
Soft inventory |
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|
material |
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|
Natsinka for |
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|
products |
Acceptance of material reserves to shape
obl_k material stock budgetary
Material stocks are accepted to the accounting form for the actual stock. At whom the actual vartost of material reserves is assigned to lay waste of money. So, the actual variety of material reserves, given for a fee, know (clause 102 of Instruction N 157n):
Sumi, that they pay in full before the contract to the post-employee (seller);
Sumi, yakі spar to organizations for information and consulting services, pov'yazanі z pribannyam material values;
Mita and other payments related to the provision of material reserves;
Vineyards, scho schachuyutsya srednitskoy organizatsiiyu, through yak pribyavno material stocks, vіdpovіdno to the minds of the contract;
Sumi, who pay for arranging the delivery of inventories before the next month, including delivery insurance. If the supporting document of the postal worker has assigned a list of names of material reserves, then the charges for their delivery (under the delivery contract) are divided in proportion to the varth of the skin name of the material reserve of their sleeping vartost;
Sumi, who are crying for bringing the material reserves to the state, in what stench are the accessories for the extraction in the planned purposes (pіdrobіtok, grading, packaging and refining) technical characteristics otrimanih reserves, not related to their victories);
Other payments are directly related to the receipts of material reserves.
Vidpovly, to paragraph 103 of Instruktsya N 157n Yakshcho budgetary, Postanova, centralized by the purchases of the Matterial, the trading (abo) merchant (Vobrobnich) dialist, then Vitrati, sorceresses of the Material Springs to the Central (BAZ) of the Basil (basic) tu (basic) tu (basic) , including delivery insurance, may not be included in the actual inventory of stocks that are purchased, but may be charged to the financial result of the current financial fate for the mind and in the designated order in its public policy.
Actual variability of material reserves when they are prepared by the very installation are charged with vitrates related to the preparation of these assets (establish in the manner prescribed in the public policy). The assigned warehousing does not include the sum of the overhead and other similar expenses, the crime of losses, if it is directly related to the receipts (preparation) of material reserves.
The virtuality of the mother -in -law of the reserve is actual in the installation in the result of the rosbirannia, Utilizatsy (likvіdatsi) the main is the fractions of the submarine, the vanity of the tag of the rinka tutes to the accounting of the tanning їх at the camp, adventitious for vikoristannya.
Appropriation of material reserves is entered at the registers of the budgetary form based on the primary official documents (consignment notes of the postal worker, then.) (clause 22 of Instruction N 162n). In cases where there is a difference in the data of the postal worker's documents, an Act on the acceptance of materials (f. 0315004) is drawn up.
The form of operations from the availability of material reserves is carried out in accordance with the cost of the state operation:
The magazine of the operations of Vibutti that moved by the Matterial Activas has a part of the Operations Private to the Materealov region, the goods for the actual Varty (at the summary of the actual liner) that is the operations of actually (balance sheet) . n.) at the sum of actual vitrates with their additional dominance, modernization;
For the journal of operations of rozrakhunkiv from post-employees and contractors and the journal of rozrakhunkiv operations from dependent persons - for part of the operation, the provision of material reserves for the actual vartosti of їх pridbannya (preparation);
In the journal of other operations - of other operations, the need for objects of material reserves.
Analytical appearance of material reserves is carried out for їх groups (species), names, varieties and number of varieties in terms of materially viable features and (or) the scope of saving.
Analytical appearance of material reserves, food products, young animals and creatures for the whole year is carried out on the cards of the kіlkіsno-sum image of material values (f. 0504041).
Analytical appearance of food products is carried out at the Turnover of non-financial assets (f. 0504035). Entries in the turnover sheet of non-financial assets are made on the basis of data on Accumulation statements for the receipt of food products (f. 0504037) and Accumulation statements for food products (0504038). In the turnover of non-financial assets, turnovers are insured and surpluses are generated for the end of the month.
The shape of the broken dishes is carried out materially by the senior persons at the Book of Registry of Broken Dishes (f. 0504044).
The analytical appearance of young animals and animals in the year is kept for species and age groups (animals in the year - only for species) at the Book of the form of animals (f. 0504039).
Analytical appearance of finished products, goods, transferred for sale, is carried out okremo.
Materially reliable individuals keep the shape of material reserves at the Kniz (Kartz) the shape of material values (f. 0504042, 0504043) for names, varieties and quantity.
The form of designation of budget registers was approved by the Order of the Ministry of Finance Russia issued 15.12.2010 N 173н"About the confirmation of the forms of the primary oblique documents and registers of the accounting form, which are to be signed by the state authorities (sovereign bodies), the bodies of self-regulation, the state budgetary funds management bodies, the state academies of sciences, state (municipal) institutions, the methodological orders of the state."
Relocation and write-off of inventories
The form of transactions from the beginning and the transfer of material reserves is kept in the journal of operations from the beginning and the transfer of non-financial assets.
In the form of operations with the movement of material reserves in the middle, it is established, transfers into operation are established at the registers of the analytical appearance of material reserves in a way to change the materially viable individuals from the upcoming primary documents:
Vimoga invoice (f. 0315006);
Menu-wimoga for a variety of food products (f. 0504202);
Vіdomіst for the breeder of fodder and fodder (f. 0504203);
Establish a list of types of material values you need (f. 0504210).
The write-off of materials and food products is carried out on the basis of:
Menu-wimogi for a variety of food products (f. 0504202);
Vіdomostі for species of fodder and fodder (f. 0504203);
Establish a list of types of material values for consumption (f. 0504210);
Road list (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), which is to be booked for writing off all types of fire from the porter;
Act on the write-off of material reserves (f. 0504230);
Act on write-off of soft inventory and gospodarsky inventory (f. 0504143), which is to be written off for write-off of soft inventory and utensils. When writing off the utensils, they are placed on the basis of the Book of registration of battle utensils (f. 0504044).
Vibuttya (release) of material reserves to pass for the actual variant of the skin unit or for the average actual variance. The choice of the way is necessary to close in public policy and zastosovuvat stretching the financial fate without interruption.
The accounting unit of material reserves is collected independently in such a way as to secure the formation of new and reliable information about the reserve, as well as proper control over their presence and operation (clause 101 of Instruction N 157n). The choice of the method of designating one single material reserve must be fixed in the public policy of the budgetary establishment. Depending on the nature of the material reserves, in the order of their order, the choice of a single material reserve can be a nomenclature number, batch, or even a group.
Вибуття матеріальних запасів у розмірі природних втрат проводиться на підставі актів з відображенням у видатках поточного фінансового року, а вибуття матеріальних запасів внаслідок розкрадань, недостач, втрат - на підставі належно оформлених актів з відображенням вартості матеріальних цінностей на зменшення фінансового результату поточного фінансового року з одночасним пред 'apparitions to wine osіb sums of zavdanih zbitkіv.
correspondence
We will direct correspondence of accounts in the form of material reserves, spiraling to Addendum 1 to Instruction N 162n.
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Rahunka number |
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for debit |
for a loan |
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Praise to the accounting appearance of objects material reserves that we had before natural form with blown beats, zapodіyanogo wine special |
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Appropriation of materials, otrimanih vіd liquidation of the main assets that are quiet, which are being depleted install at the order |
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Molding of the primary vart material reserves on the base number of contracts with post-employees, order (repair) |
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Acceptance to the shape of material reserves (for the vine of finished products) on substantiation of the formed actual vartosti |
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Acquisition of material reserves (for the wine of the finished product) formed vartosti zgidno with the contract with a postal worker, order (advice) |
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Opributkuvannya for rink vartistyu excess material reserves, revealed pid hour of inventory |
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Taken to the shape of obsession for free material reserves |
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Acceptance to the shape of material reserves what is left in the order the results of the dismantling work sub hour for the repair of the object of the main facilities |
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Transfer of finished products for install the dialing station (For personal needs) |
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Internal movement of material reserves persons in the setting |
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Acquisition of material reserves in the sum їх actual vartosі, molded in the state way (not for sale) |
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Acceptance to the appearance of finished products co-variability |
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Free transfer of material |
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Contribution to the statutory capital of material |
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Write-off of stained materials reserves, natural inputs of material reserves at the boundaries of the established norms on the basis of true documents |
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Transfer of material reserves to preparation (creation) of objects main benefits, intangible or non-destructive assets, others material reserves work, nadannya services |
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Implementation material reserves (with a twist finished products): |
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Raking income from sales at a price implementation (including MPE) |
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Purchasing a purchase materials from gifts that they apply overridden by budgetary regulations up to the budget at the vapadki, vstanovih submissive legislation of the Russian Federation |
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sold inventory |
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Written off bills for sale material reserves (for types of windows) |
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Write-off of expenses of material reserves, quiet, who came at the unapproachability spontaneous and other dashing, unsafe natural phenomenon, disaster |
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Write-off of inventories revealed non-stach, stealing, others expenses incurred for the account of wine expenses: |
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Narakhuvannya zaborgovannosti for manifestations nedolіkіv, rozkradan, other expenses, vodnesenim for rahunok vinnyh osib (recommended for the market variant) |
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Write-off from the balance sheet material reserves (vіdbivaєtsya for balance sheet) |
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Acceptance to the appearance of finished products |
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Realization of finished products, vikonanih robit (nadanih servants) for the actual vartosti |
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Write-off of natural costs finished products |
Placed on Allbest.ru
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Development of the structure of material reserves. Peculiarities of documentary execution of the admission of materials on the selection and government needs, organization of operational and accounting appearance of displaying material values and control over their selections.
On the 1st of September 2011, the date of the treasury was to establish the form of material reserves to zastosovuyt in accordance with the provisions of the instructions N 157n (1) and 162n (2). In Instruction N 157n, general rules were introduced for the shape of designated assets (warehouse, formation of actual varsity, rules for vibutt, possession, internal movement, grouping and analytical shape of material reserves). In Instruction N 162n, a specific translation of the accounts in the form of material reserves and the methodology for visualizing operations with inventories were introduced. All food items are looked at in the 1st task center of work.
Material values, which are insured at the warehouse of material reserves
Vydpovidno up to paragraph 99 of Instruction N 157n, material reserves can be divided into chotiri groups:
It is noteworthy that part of the transfer of material values, which lie down to material reserves independently in the line of service, known to the accountants of state institutions, the shards of the bula were induced at paragraph 51 of Instruction N 148n. We are in positions, above the names, as material reserves:
Rakhunki to the appearance of material reserves
Objects of material reserves for rahunka 105 00 "Material reserves" for analytical groups of synthetic rahunka object appearance:
With any object of material reserves - the smallest rukoy lane, set the item to be rented on the racks, so that the analytical code for the type of synthetic cloth of the object in appearance (23rd category of the rack) from 1 to 9. , which should be revenged on the 23rd order of the rahunki code 4, 6. Rahunki to the appearance of material reserves, which should be secured by state regulations:
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Rahunka number |
Naming the rahunka |
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Material stocks - otherwise install mine |
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Medications and re-dressing zasobi - otherwise ruhome mayo install |
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Eating products - otherwise ruhome install |
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Palno-oily materials - otherwise install it manually |
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Budіvіlnі materiali |
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M'yakiy іnventar - іnshe ruhome mineo install |
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Other material reserves - otherwise install |
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Ready products- otherwise install mine |
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Commodities - otherwise ruhome mine install |
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Natsіnka on goods - otherwise install the main |
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Material reserves - items for leasing |
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Life materials - items for leasing |
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Other material reserves - items for leasing |
For the appearance of operations and changes in the varity of material reserves, rahunki are installed, in the 24th-26th ranks of these, the code is indicated:
At the same time, 010539000 may only have one analytical account 010539340 "Big money for the salary of the national salary of goods - install the other ruhomy lane." According to the author's opinion, the Plan of Budgetary Accounts, approved by Instruction N 162n, was granted a pardon. The number of the account with the change in the price of the goods for the price of the national tax may be 010539440, the oskіlki operatsії zі zbіlshennya varost_ of the goods due to pay is theoretically accompanied by the change in the price of the national price. The write - off of the markup is also carried out at the expense of the credit account 105 39 000 using the " Chervone Storno " method .
Medicines, components, endoprostheses, bacterial preparations, sirovats, vaccines, shelter, dressings are insured on the rahunka 010531000 "Medicines and redressing the disease - otherwise install it in the best way".
Rahunok 010532000 "Food products - otherwise install it well" for the appearance of food products, food rations, milk sums, liquor-prophylactic eating.
Rakhunok 0 105 33 000 "Food and oil materials - otherwise install it well" applications for the appearance of all types of firewood, firewood and oil materials: firewood, vugillya, peat, gasoline, gas, fuel oil, autol.
On the rakhunka 0 105 34 000 "Budivelnі materials - otherwise install it well" are lined with:
On the rahunka 0 105 35 000 "M'yakiy іnventar - іnshe ruhome міно install" information is collected about such objects:
Items are marked with a materially significant special in the presence of a clerk, establish either an intercessor and a practicing accountant. Marking stamps are taken from the cerivnik, install or її intercessor (clause 118 of Instruction N 157n).
For rent 0 105 36 000 "Inshy material stocks - otherwise install the mine" to be paid for: - special license for scientific and advanced and advanced design work, service for contracts from deputies for viconannary works for contracts before transferring it to scientific research;
On the rack 0105 37 000 "Ready-to-install products - otherwise installed" products are insured, prepared in the installation for sale. Vіdpovіdno up to paragraph 27 of Instruction N 162n of the treasury, set to accept finished products before the appearance after the end of the month for actual cooperation. Therefore, in the guise of state institutions, planned (normative-planning) co-operation of finished products is not seen, as it is, for example, in budgetary and autonomous institutions.
On the account 0105 38000 "Goods - otherwise install well" goods that are recognized for resale are insured. Goods are accepted to shape for the actual quality. When transferring goods, they will be brought up to a selling (retail) price with an additional markup, so that they are covered for a salary 0 105 39 000
On the windows 0 105 44 000 "Consumer materials - items for leasing", 0 105 46 000 "Other materials stock items for leasing" to be insured objects, named on similar windows from the appearance of another rumy lane, install (check boxes 0 100 in 3l)
When forming a general policy, establish a single accounting form of material reserves, so that you can ensure the formation of complete and reliable information about material reserves, as well as proper control over their presence and operation. Depending on the nature of the material reserves, the order of the item, and the choice of a single material reserve, there may be a nomenclature number, a batch, a homogeneous group (clause 101 of Instruction N 157n).
Tse mine tsіnnostі, yakі at the process of diyalnostі establish. Prior to the warehouse, it is customary to include ready-made products and goods for sale.
The appearance of material reserves in the budget is accepted to be kept on the official account 010500000 "Material reserves". Tse debit account. Tobto rahunok 105 may be less of a debit balance, for example, a good period of zero surplus. The balance of the loan is a minus sign to talk about a pardon in the guise. The loneliness of the appearance can be appointed independently. For example, a single person can be a nomenclature number, a party, a homogeneous group. Vybіr slid zakripiti in oblіkovіy politics. It is necessary for ensuring control over the main values of the establishments of the budgetary sphere.
The classification of inventories includes:
Analytical appearance of material reserves at the state mortgage following the details of the sub-rachunks. For whom in the public policy of the organization transfer the grouping of the 105 for the sub-rachunks. It is allowed to include the next sub-arrays before the working plan:
And the axis of the autonomous and budgetary establishment of the goiter is especially valuable. Grouping for sub-arrays is carried out in a similar order. Only for a particularly valuable lane, designate a group of rahunka 105 - 20. For example, goods that are worth especially valuable, check for a subrahunka 0 105 28. Mainly of a budgetary and autonomous business, if you do not lie up to a particularly valuable one, fix a rahunka for a group of 05 - 3.05.
Variety assessment of material reserves in the budgetary form to lie in the way of holding the asset to the state. See options:
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Forming order |
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Purchase, payment for a fee |
For the actual money paid by the seller, or for the money actually incurred for the purchase of the Ministry of Health |
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Free Transfer |
For the actual, balance sheet, with the otrimann of the Ministry of Health for internal, interstate and interbudgetary transfers. For a streaming assessment as of the date of the due date, with the omission of the Ministry of Health from other programs |
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Prepared by the Ministry of Health in the state way |
For the actual cost of incurring costs or for the planned co-working under the hour for the preparation of finished products |
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Uninsured assets, revealed pid hour of inventory |
Take on the appearance for a fair varity |
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Rosukomplektovani ts_nnosti |
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Ministry of Health, deductible write-offs of the main |
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Take away from the rahunoks |
The option of arranging material reserves in budgetary institutions without intermediary influencing the order of accounting operations. Let's take a look at current examples.
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Operation |
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Bathhouse for a fee |
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Accepted to form |
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Contributed payment to the postal worker |
Turnover for off-balance sheet 18 |
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Free withdrawal |
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Ministry of Health adopted to the shape of the head office |
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The Ministry of Health is assigned to the organization on the right of operational management |
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Preparation of finished products |
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Finished products accepted to shape for planned cooperation |
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The necessary material stocks should be registered in the bookkeeping on the basis of the primary documents: waybills, sales receipts, receipt-transfer acts and others.
Show the write-off of material reserves from the budgetary form in such cases:
The method of write-off of the vartosti should be recorded in the public policy. Allowed for selection: write-off of the actual var. Vibranium can be zastosovuvatsya protyazh calendar fate. It is allowed to stop different ways for okremi groups.
According to the rules of the order of the Ministry of Finance No. 157n (Instruction on the budget form of material reserves), in order to write off material reserves by postings:
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Operation |
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It was shown that the Ministry of Health was decommissioned, the victories were established by the agency |
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The write-off of the Ministry of Health was shown, as if it were a violation of the hour of the creation of non-financial assets |
0 106 XX XXX |
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Shown free transfer of the pilot installation |
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It was shown to be transferred free of charge to third persons (crime of sovereign and municipal) |
Food for the auditor
On which rahunka vrakhovuvati Tosol - 105 36 chi 105 33?
Appropriately to the glossary of financial and legal terms to the PMM, as a special type of generic stocks, one can see:
The designation of the PMM from the dictionary is taken from methodical recommendations from the accounting appearance of fire-oil materials from agricultural organizations, approved. Minsilgospom of Russia 16.05.2005. Tse vіdomchiy normative act, which zastosovuetsya only strong support organizations.
Antifreeze is a trade name for non-freezing coolant, which cools, її the main components are water and similar to alcohol. Warehouse of refrigeration coolers is regulated by the document "GOST 28084-89 (ST REV 2130-80). Sovereign standard for the Union of the RCP. and introductions by the decree of the Derzhstandart of the SRSR dated March 30, 1989 No. 913.
Strictly kazhuchi, Tosol and other cold coolers (antifreeze) for its PMM warehouse are not available. How to turn to the data of the single Commodity nomenclature of the state economic activity, approved. decisions For the sake of the Eurasian Economic Commission, dated July 16, 2012 No. 54, antifreezes are included in the other nomenclature group, under the PMM.
In the foreign Russian classifier of products for types of economic activity OK 034-2014 (CPE 2008), zatv. by order of Rosstandart of January 31, 2014 No. 14-st, code 20.59.43.120 was given to antifreezes. Stinks are included up to grouping 20.59.4 "Oil materials; additives; antifreezes", however, oil materials do not lie down and are covered by the code.
Also, Antifreeze can be brought to other material reserves - products of chemical industry and protection for rahunka 10506.
At the same time, a lot of commercial organizations and state (municipal) establishments are to take decisions about the appearance of special gardens (galvanized and cooling) at the PMM warehouse. Zokrema, with the method of planning, it was so broken up by the Ministry of Internal Affairs of Russia (sheet of the Ministry of Internal Affairs of Russia dated 30.11.2016 No. 1/12588 "About living in, come in whenever you see the tribute of the Rakhunkov Chamber of the Russian Federation").
3 look at paragraphs. 117, 118 instructions, no. by the order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, for the appearance of the PMM appointments of rahunok 105 03, for which all kinds of firewood, firewood and oil materials - firewood, vugillya, peat, gasoline, gas, fuel oil, autol, etc. Tsey list є vіdkritim.
In addition, zgіdno s rozd. III addendum of the 1st Order of the Ministry of Transport of Russia dated 14.03.2008 No. AM-23-r Tsya furnishing is an additional argument in order to vrakhovuvati Antifreeze on the rahunka 105 03.
Zvyasku is a doso of special rins (halmivni -like hunting) considerable recommendations subdatkiki roses, a snob of a claim to the reinforces, the right to consolidate in the region is 105 05 05 .
In our opinion, insulting options are allowed and not pardoned. Golovna, the choice of rahunka was documented. Take the practice that has developed to the point of respect, it is recommended to wear special clothes (galm and cold ones) on the rahunka 105 03 "Food-materials".
