Methodology for budgetary accounting of inventories. Accounting for inventories in a budgetary institution

TO material assets budgetary institutions include current and non-current tangible assets owned by the institution.

The receipt of current tangible assets at the warehouse of the institution can be reflected in the following model documents: waybill, acceptance certificate, consignment note. Upon receipt of material values ​​from the supplier's warehouse, an authorized person is issued a power of attorney to receive valuables, the extract of which is made in accordance with the Instruction on the procedure for registering issued, returned and used powers of attorney for receiving valuables, approved by order of the Ministry of Finance of Ukraine dated 16.01996 No. 99.

Issuance material resources is made according to the following documents, the form of which is determined by the order of the State Treasury "On the approval standard forms accounting and writing off stocks of budgetary institutions and instructions on their preparation "og 18.12.2000, No. 130:

Invoice f. 3-3 is used when issuing materials from a warehouse and when moving materials within an institution. The waybill is used as a one-time document to receive materials over the limit or to return unused materials to the warehouse;

menu-requirement f. 3-4,3-4а are used to dispense food products from a warehouse in those institutions that have canteens;

list for the issuance of feed and fodder f. 397 is used in agricultural institutions;

Intake card f. 3-5 is used to issue several items of materials and fuel to one) recipient within a month. The issuance of materials on the fence card can be either daily or periodic, at regular intervals. The card is issued in two copies, one remains in the warehouse, and the other at the recipient. Issuance of materials and fuel according to the intake card is carried out within the limit; leave over the limit is carried out according to the invoice f. 3-3;

In addition to these documents, forms of transport documents are also used:

• -- waybill- used to write off vehicle fuel. Fuel is written off based on actual consumption, but not higher than the norms approved for a given car brand;
• - the act of measuring the remaining fuel - is used if the delivery of fuel from the warehouse according to the invoice or intake card is impossible. The actual consumption in this case is compared with the standard. And in case of overspending, the manager takes measures to identify the reasons for overspending, and, in appropriate cases, takes penalties against the perpetrators
• - consignment note - used when transporting goods on their own vehicles.

The list of documents for the issuance of materials from the warehouse is approved by the head of the institution. The order of the head also determines the list of persons who are given the right to request and receive materials from the warehouse.

The receipt of material resources at the warehouse is documented by a receipt of the materially responsible person on the supplier's documents. At the time of receipt of materials at the warehouse, the materially responsible person checks the compliance of the quantity and quality of the received materials with the supplier's documents. If there is a discrepancy in quantity, quality or assortment with the supplier's data, an acceptance certificate is drawn up. The act is drawn up by the commission in duplicate with the obligatory participation of a representative of the supplier or a representative of a disinterested organization and a warehouse manager. One copy remains in the warehouse as a primary document for accounting for the received materials, and the other is used to file a claim with the supplier or inform him about the identified shortage.

In the warehouse, material values ​​are accounted for in kind in the book of quantitative and total accounting f. 3-6 or in the cards of quantitative and total accounting f. 3-7. One card is hidden by one. If warehouse accounting is kept in the book f. 3-6. then the book of the beginning of the records must be stitched, numbered and sealed. A separate page is opened for each type of material. After each receipt or issue of material resources, balances are displayed. If the accounting is kept on cards f. 3-7, then the cards are filled out in the accounting department and issued against receipt to the warehouse manager. If the institution has several warehouses, then each warehouse is assigned its own nomenclature of material resources.

The documentation for accounting for inventories, which is used in the accounting department of a budgetary institution, depends on the used method of accounting for inventories. The following methods of accounting for materials can be used: operational accounting, quantitative-sum and using the reports of materially responsible persons. however, the quantitative-sum method with the use of books and or cards of the quantitative-sum accounting is considered to be typical for budgetary institutions.

Based primary documents received from the warehouse, the accountant in the accounting department reflects the movement of material assets in kind and in value terms. Credentials from cards f. 3-7 or books f. 3-6 are transferred to cumulative or revolving statements, after which the following memorial orders are drawn up:

• - a set of cumulative statements on the receipt of food products f. 398;
• - a set of cumulative statements on the consumption of food products f. 411;
• - cumulative statement of expenditure of materials form 396.

Control over the correctness and completeness of the reflection of information on the movement of materials in warehouses is carried out as follows. Reconciliation of cards is carried out monthly warehouse accounting with cards of quantitative and total accounting for each type of materials for balances at the beginning of the month, turnover for income and expense and balances at the end of the month. If the data do not match, then an error made in analytical accounting is looked for. Since accounting in the warehouse and accounting is carried out on the basis of the same primary documents, there should be no discrepancies.

Synthetic accounting of material stocks is kept on accounts of class 2 "Stocks" according to the following subaccounts: "Production stocks" - 20, "Animals for growing and fattening" - 21, "Low-value and wearing out items" - 22, "Materials and foodstuffs "- 23," Finished products "- 24," Agricultural production "- 2 All these accounts are active. The debit takes into account the receipt of material resources, and the credit - their write-off or release from the warehouse: the balance shows the balance of inventories at the disposal of a budgetary institution. Of these, the main account is 23. It has the following sub-accounts:

Table 4.

Sub-accounts of account 23 "Materials and foodstuffs"

Subaccount 231 takes into account reagents and chemicals, glass and chemical glassware, electrical materials, paper for publishing educational programs, manuals and scientific works, experimental animals and other materials for educational purposes and research work

On the sub-account of 232 institutions, the estimates of which provide for expenses under the code 1133 budget classification“Food products”, food items are counted.

On subaccount 233, accounting for medicines, vaccines, blood and dressings, serums, etc. in hospitals, treatment-and-prophylactic and other institutions in which funding is provided under the code 1132 "Medicines and dressings" The materials of this group are recorded in accordance with the instructions issued by the Ministry of Health and the Ministry of Finance of Ukraine.

Sub-account 234 takes into account household materials and stationery accessories, used for current needs, building materials for the current and overhaul Appropriations for them by code 1131 economic classification expenses "1 Items, materials, equipment and inventory"

Sub-accounts 235-239 take into account materials of the corresponding purpose: fuel, feed, containers, etc.

In budgetary organizations, transport and procurement costs associated with the acquisition of inventory items are not attributed to an increase in their value, but are written off to the corresponding expense items at the expense of which these items were acquired. An exception is made for food, medicine and dressings. The costs of their delivery are charged to item 1131 "Items, materials, equipment and inventory".

According to the Law "On Value Added Tax", the amount of value added tax paid or accrued by a budgetary institution in connection with the acquisition of material assets by it at the expense of budget funds, are not reimbursed from the budget, but written off to the corresponding expense items of the institution. This operation is recorded in the accounting immediately after the acquisition of material assets.

The account of low-value and wearing out items has certain features. In the chart of accounts for their accounting, account 22 is provided, which has two sub-accounts: "Low-value and wearing items, in stock and in operation" - 221 and "Low-value and high-wear items for special purposes" - 222.

In budgetary institutions, upon the acquisition of an MBE, a fund is formed in the MBE in the amount of the value of the acquired MBEs. This fund is recorded on passive account 41 "Fund in low-value and fast-wearing items", subaccount 411 "Fund in low-value and fast-wearing items by their types." Two transactions are made simultaneously for the amount of purchased MBEs. One reflects the fact of the acquisition of the IBE, and the other - the formation of a fund in the IBE in the same amount. The need for such a reflection of the received low-value and fast-wearing items arises because the cash expenses for the acquisition of the MBE are at the same time the actual expenses for the execution of the budgetary institution's cost estimates.

Accounting for MBE in a warehouse is carried out in the same way as accounting for materials, i.e. in inventory control cards or in the inventory ledger. Their delivery from the warehouse is carried out according to the invoice.

Analytical accounting of the received MBE is kept on subaccount 221 according to the names of objects, quantity, cost, and by the materially responsible persons on the cards or in the book. Analytical accounting of issued IBEs is carried out in the same way as analytical accounting of received IBEs.

MBEs are written off as they are actually worn out or upon the expiration of the standard service life. The accounting of operations for the disposal and relocation of the MBE is kept in the cumulative statement f. 438.

Since 2000, in order to save budget funds. The Law of Ukraine "On the Procurement of Goods, Works and Services for State Funds" introduced a procedure according to which budgetary institutions had to make all purchases of inventory items, works and services only on the basis of tenders. It was assumed that such a procedure would improve the efficiency of the use of budget funds. However, the accumulated experience has shown that the conditions and rules for the implementation of tender purchases do not always give the effect that the legislators expected. The Law of Ukraine "On the purchase of goods, works and services for public funds" dated February 22, 2000 No. 1440-111 and the Resolution of the Cabinet of Ministers of Ukraine dated September 27, 2000 No. 1469 "On organizational measures concerning the functioning of the system public procurement»The following procedure for holding tenders is envisaged.

In budgetary institutions, tender committees or commissions are created. They can operate on a permanent basis if more than two purchases with public funds are expected during the year, or a temporary tender committee is created. The tender committee should work on the basis of collegial decision-making, the absence of conflicts of interest between the committee members and their impartiality.

The composition of the committee and the regulation on the tender committee are approved by the order of the head of the budgetary institution. In its committee it is guided by Ukraine, the Regulation approved by the Ministry of Economy of Ukraine on 12.2000 No. 280, the customer's normative documents and the decisions of the committee itself, adopted by it collectively.

The committee must include at least 5 people, mainly officials heads of economic and legal services of the institution, as well as employees who are engaged in supply. All of them must be persons who are not directly or indirectly interested in the results of the tender. All decisions on issues that are considered at meetings of the tender committee are made by simple votes in the presence of at least two-thirds of the members of the tender committee. These decisions are drawn up in a protocol, which is signed by all members of the committee who took part in the voting. The committee should be chaired by one of the deputy heads of the institution. He is personally responsible for the results of the committee's work.

As you can see, the tender committee is fully responsible for organizing procurement procedures. At the same time, it provides the following functions:

• - planning the implementation of procurement procedures throughout the year within the budget allocated for these purposes;
• - selection of the procurement procedure in accordance with the requirements of the current legislation;

placement of announcements on the conduct of procurement in the bulletins "Bulletin of Public Procurement" or in other print media, on radio, on television, or sending invitations to suppliers about their participation in a tender, as well as informing them about the results of tenders;

• - preparation and distribution of the necessary documentation to the procurement participants;
• - providing procurement participants with the necessary clarifications on the tender documents;
• - Carrying out a prequalification procedure for suppliers, if applicable;

organization of acceptance, storage, disclosure of proposals, ensuring the selection of the most advantageous offer solely on the basis of the criteria and methodology for evaluating bids and solely on the basis of the criteria in the tender documents;

• - maintaining the necessary reporting regarding the implementation of the procurement procedure;
• - in case of receipt of complaints from suppliers - ensuring their proper consideration in accordance with applicable law.

The laws and regulations on the conduct of the tender define the rights and obligations of the members of the tender committee and its head. Thus, the tender committee has the right to:

• - to act as the organizer of the auction on behalf of the ordering organization;
• - prepare and submit for approval to the head of the organization draft orders concerning the composition of the tender committee and on the issues of holding tenders;
• - to receive from the structural divisions of the institution the information necessary for holding tenders;
• - involve, without the right to vote, other employees of the institution, third-party consultants in the work of the committee;
• - within the framework of the approved budget of the institution, to carry out the costs necessary for the procurement procedures.

The tender committee is obliged to:

• - organize the conduct of procurement procedures in accordance with applicable law and established procurement procedures;
• - to use the property of the institution necessary for the fulfillment of the tasks assigned to him;
• - to ensure equal conditions for all suppliers participating in the tender, an objective and fair choice of win / s;
• - keep confidential information;
• - timely prepare written explanations to the manager of the institution about all complaints received from tenderers regarding possible violations of the procurement procedure;
• - timely draw up the relevant reports and submit them for approval to the head of the institution.

Members of the tender committee have the right to take part in all its meetings, in discussing the results of tenders and making decisions on its results. They can familiarize themselves with all materials related to the evaluation and comparison of suppliers' bids, submit proposals for consideration by the tender committee, and also have the right to include their dissenting opinion in the minutes of the tender committee meetings.

Members of the tender committee are obliged to adhere to the norms of the current legislation in the field of public procurement, to objectively and unbiasedly consider the tender proposals of suppliers, to ensure the preservation of information regarding the activities of the committee. At the same time, the manager and his members are liable in accordance with the current legislation for violations committed during the procurement procedures, for incorrectness and bias decisions taken, non-compliance with the requirements of reliability and preservation of confidential information, shortcomings in reporting.

If violations are revealed in the work of the committee, in particular as a result of the consideration of complaints from suppliers participating in tenders, the head of the tender committee submits written explanations to the head of the budgetary institution.

As you can see, all aspects of the activity of tender commissions and committees are described in detail in the regulatory documents, however, practice shows that the regulatory documents are still very imperfect. The activity of tender committees is virtually closed. The procedure for holding tenders has a number of shortcomings.

Until 2003, the tender was carried out "with a penny". The Law of Ukraine dated 16.012003p, starting from April 20, 2003, provides for the extension of the Law "On the purchase of goods, works and services for public funds" only to purchases, the cost of which is equal to or exceeds the amount equivalent to 2 thousand euros, and since 2005 - 5 thousand euros.

Another drawback is the complexity of control over the activities of the tender committee or commission. The essence of the disadvantage is as follows. Formally, the tender can be conducted in accordance with the requirements of the legislation, but in fact the results of the tender can be "distributed" among the participants, ie one position or deal wins one participant, another, and so on. This is largely due to the closed nature of the work of tender committees, including the requirement of confidentiality.

In this case, other violations are possible:

• 1) all participants offer one foam, but one wins, for example, due to the fact that he has the lowest transportation costs;
• 2) one of the participants offers a lower price, but then includes the costs in the bill;
• 3) the participant wins the tender, receives an advance payment, but makes the delivery after a long time, for example, six months later;
• 4) the participant offered a lower price, but during the purchase, the institution bears high costs for the delivery of the purchased products.

Such results of tenders can be explained both by the low qualifications of the participants of the commissions, and by their intent.

When conducting scheduled audits, auditors usually check that the tender documentation is correct and that it complies with the requirements of the regulations. Meanwhile, a careful examination of the tender materials may reveal traces of violations of the legislation on holding tenders.

In order to determine what actions will help the auditors to identify traces of violations during procurement on a tender basis, we will present the procedures for holding a tender in the form of a diagram.

From the diagram in Fig. 3. it can be seen that in the usual case there should be at least three participants, and the customer usually meets this requirement. However, if there is an agreement between the Customer and several friendly organizations acting as Participants, then the results of the procurement on the terms of the tender will be drawn between such participants without wide publicity and the involvement of third-party organizations.

To identify such violations, it is necessary to carefully check all tenderers over a sufficiently long period of time. If the same organizations are repeated as Participants, this may indicate a possible fraud of the Customer in the course of tenders. Therefore, when conducting audits, it is necessary to conduct a thorough examination of the tenderers. If the same suppliers participate in the tender, then this may indirectly indicate a violation of the legislation on the implementation of procedures for the procurement of goods, works and services for public funds, that is, the conditions for holding tenders.

According to the legislation, the Customer enters into an agreement for the supply of products or for the performance of work with the winner who has given an offer that meets the customer's conditions, and in which the lowest price is indicated. The price level is determined based on the results of the price proposals of the tenderers. But, if the tender is "negotiated", then this price level can significantly exceed that prevailing in a competitive market. In this case, outwardly, all the requirements of the legislation were met, the winner was identified on a competitive basis, however, in essence, we can talk about the misuse of budget funds or about their theft by collusion between the Customer and the Participant.

• 1. Participants must be at least three. The request records the terms and conditions regarding the price - whether to include transportation costs, insurance, etc., and also indicates the deadline for submitting proposals.
• 2. The participant gives only one quotation in a sealed envelope.
• 3. Within the specified period, the Customer informs about the results of the procedure for requesting price proposals to all participants who submitted their price proposals, but were not present at the time of their disclosure.

Therefore, when carrying out audits in budgetary institutions, it is necessary to control the level of release fees of the supplier - the tender participant. The level of market prices valid for the period of the tender should be checked. This level can be determined and, in addition, written inquiries can be made to large wholesale bases and retail stores, and based on the results of responses to these inquiries, an idea of ​​the price level prevailing at the time of the tender can be made.

According to current regulations conducting tenders, the contract is concluded with the winner, who submitted an offer that meets the conditions of the customer, and in which the lowest price is indicated. However, the concept of "lowest price" requires clarification. As you know, the actual cost may include the selling price of the supplier, but also transportation costs, insurance payments, customs duties and fees, costs of Additional services on bringing to the level of the buyer's requirements, etc.

The lowest price based on the results of a tender purchase should be accounted for by the totality of costs included in the actual cost of the purchased products. Sometimes suppliers, in order to increase the selling price for products, perform additional work, not stipulated by the contract, and include the cost of these works in the invoice for payment.

For example, when buying passenger car the supplier company carried out glass tinting work that was not provided for by the contract. As a result, the cost of the car, taking into account additional costs, turned out to be higher than that of other firms that participated in the tender. In such cases, auditors should also pay attention

Hence the conclusion: it is necessary to check the actual cost of purchases and compare it with the costs specified in the contract.

Many budgetary institutions constantly purchase food products that are seasonal products. Prices for such products vary significantly depending on the season. The price accepted under the terms of the tender in February as normal for that period will be considered overpriced under the terms. If the supplier, having received an advance payment, delays delivery, then it is likely that he is doing so intentionally. When checking such purchases, it may turn out that the supply of products is carried out at inflated seasonal chains.

Therefore, during the inspection, control of the timeliness of deliveries should be carried out.

The main way to control the availability of inventory items is an inventory, which is carried out by an inventory commission. The procedure for carrying out an inventory is regulated by the Instruction on the inventory of fixed assets, intangible assets, inventory items, Money and documents, settlements and other balance sheet items approved by the order of the Main Department of the State Treasury of Ukraine dated 30.10.1998, No. 90.

The Inventory Commission carries out work on the removal of residues and, at the same time, draws up an inventory list. In the inventory list, the commission indicates the name and the actual amount of material assets in the order of removing the remains at the places of their storage. After the final check actual availability of material values, the commission transfers the inventory to the accounting department, and the accountant presents prices in the inventory list and calculates the cost as selected materials, and the total cost of all inventory items according to the inventory.

The results of the inventory are revealed after compiling a collation statement in the accounting department, in which the analytical accounting data are compared with the actual balances reflected in the inventory list

Paragraph 1.3 discussed the methodology for conducting inventories. In practice, this technique is often violated, despite the detailed description in the instructions for conducting the inventory. general order actions to be taken by the participants in the inventory.

The question arises of how to achieve the objectivity of the results during the inventory. Two directions are possible. The first is the training of workers who are involved in the inventory;

second - strengthening of external control over the actions of the inventory commissions by the authorities, checks in budgetary institutions.

Management actions to strengthen control may be as follows. Members of inventory commissions except general rules conducting an inventory, you need to talk about the features of checking those values ​​\ u200b \ u200bwhich they will take inventory, as well as the rules for registering the results of the inventory. The leading role in the inventory should be played by the accounting staff, who, ultimately, are responsible for the correctness of its conduct, the reliability of the results and the timeliness of displaying the results of the inventory in the accounting records.

It should be noted that the most effective in terms of are sudden inventories. It is useful to carry out such inventories by institutions in subordinate units. They do not require large expenditures of labor and at the same time increase the responsibility of materially responsible persons in the timeliness and write-off of values, the correct storage of them, and prevent abuse.

External control of financial economic activity budgetary institutions are carried out mainly by the control and audit service.

The usual sling of the control and audit service is that upon arrival at the institution, employees of the apparatus conduct an inventory of funds and inventory, and only after that they carry out a documentary audit. The results of the inventories, in which the employees of the control and auditing service participated, can be considered more objective. It is possible to propose such a methodology for checking and monitoring the activities of the inventory commissions by the auditors and reflecting the results of the inventories in the documents of the institution.

First of all, it is necessary to establish a logical sequence for performing all work related to checking inventory materials. This sequence is given by the "Instruction on the inventory of fixed assets, intangible assets, inventory, cash and documents, calculations and other balance sheet items", approved by order of the Main Department of the State Treasury of Ukraine No. 90 dated 30.10.1998. Based on this document and developed a block diagram shown in Fig. 4.

According to the flowchart, when checking the inventory materials, it is necessary to make sure that, firstly, the timing of the inventory in the institution is met, and secondly, that the off-balance sheet property was also checked.

If the timing of the inventory, specified in paragraph 1.5 of the Instructions, is not met, or the inventory is not carried out at all, then this indicates, at best, a poor organization. accounting in the institution. This point can be considered the starting point for the work of controllers and auditors.

The next step in the order of the auditors is to check the completeness of the inventory. More sophisticated research needs to be done here. It is necessary to compare the final data obtained from the results of the inventory lists with the balances of the analytical accounting accounts, and they, in turn, with the synthetic accounting data for each account or subaccount. The analytical accounting data in the accounting department may be, depending on the used method of accounting for inventories, either in the cards of quantitative-total accounting, or in the balance sheet. The inventory data for each item is compared with them.

If the total by synthetic accounting calculated according to the results of analytical accounting and according to the data of the inventory statements does not converge, and in the accounting above, we can conclude that for a certain range of material values, the inventory in deadlines was not carried out.

The next check point is to check the materially responsible persons who signed the inventories. According to the legislation with all financially responsible persons! contracts for full financial responsibility must be concluded. Possible violations in this regard are the absence of agreements on the full liability of some materially responsible persons or without the transfer of material values.

The check for this position can be as follows. Surnames and the number of persons given in the inventories, with the data of analytical accounting kept in the context of persons. In the department, it is necessary to take a certificate of the dates of enrollment and dismissal of all: materially responsible persons, in order to find out whether material values ​​are not registered for the retired employees.

The most voluminous stage of the check is to check the correctness of the registration of the inventory results.

During this stage, it is necessary to carry out a formal check of the inventories, that is, to check the presence of all visit rivers and a regulatory check for compliance with the requirements. The next step is to check for the correctness of the convergence between the inventory data and the data. This check verifies correctness; information from the inventory lists into the collation sheet, and then the collation sheet itself is checked: correct but whether the norms of natural y were calculated for those products where regulations, whether the losses were calculated correctly based on the results of shortages in excess of the norms of natural loss, are there explanations of the materially responsible persons regarding the identified shortages.

The activity of the inventory commission on conducting the inventory ends with the drawing up of the minutes of the meeting of the commission. After its verification, the commission enters into this protocol the data on the results calculated by the accounting department. It must contain specific proposals and conclusions that the commission considers necessary to record based on the results of the work done. In particular, there should be information about the reasons for shortages, losses and surpluses among financially responsible persons, the commission calls out what measures have been taken against the perpetrators. Specific deficiencies that auditors should look out for when reviewing may include the following:

the absence in the minutes of conclusions and proposals on the results of the work of the inventory commissions,

• - lack of information about the reasons and persons responsible for shortages, losses - and surpluses;
• - untimely approval by the head of the institution of the inventory results.

According to the Instruction, the results of the inventory must be entered into the accounting system when financial statements, therefore, the last stage of the audit carried out by the auditors should be to check the correctness of the regulation of the inventory differences. In order to find out whether the results of the inventory are included in the report for the period in which the inventory was carried out, it is necessary to check the registers: memorial order 16, "Report on the movement of material values" and explanatory note to the annual report.

The most common cases of violations is the failure to reflect in the accounting of the identified inventory shortages, losses and surpluses. Sometimes in accounting, shortages and losses of property are reflected in the discount prices, although regulatory documents require the calculation of the amount of damage using special formulas.

"Power ministries and departments: accounting and taxation", 2008, N 6

The activity of a budgetary institution is impossible without the use of office supplies, household goods, spare parts for office equipment, etc. Therefore, it will be useful to remind about the features of the budgetary accounting of inventories.

According to clause 48 of the Instruction on budgetary accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n (hereinafter referred to as Instruction N 25n), inventories include:

• items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;
• items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets in accordance with OKOF (All-Russian Classifier of Fixed Assets);
• finished products.

Recording of transactions for the consumption of inventories, their retirement, movement within the institution is kept in the Journal of transactions for disposal and movement non-financial assets(f. 0504071).

Analytical accounting of material stocks is carried out on the cards of the quantitative-total accounting of material assets (f. 0504041).

Analytical accounting of food products is kept in the Turnover list for non-financial assets (f. 0504035). Entries in the statement are made on the basis of the data of the Accumulative Statement for the Arrival of Food Products (f. 0504037) and the Accumulative Statement for the Consumption of Food Products (f. 0504038).

Operations for the movement of inventories within the institution, their transfer to operation are carried out in the registers of analytical accounting of inventories on the basis of:

• Requirements-consignment note (f. 0315006);
• Sheets of issuing material assets for the needs of the institution (f. 0504210).

Write-off of materials and food products is made on the basis of:

• Menu-requirements for the issuance of food products (f. 0504202);
• Statement of issuance of material assets for the needs of the institution (f. 0504210);
• Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007) for writing off all types of fuel;
• The Act on the write-off of inventories (f. 0504230);
• Act on writing off soft and household equipment (f. 0504143).

Accounting for receipts of inventories

Inventories are accepted for accounting at their actual cost, taking into account the amounts of VAT presented to the institution by suppliers and contractors (except for their purchase (manufacture) in the framework of income-generating activities subject to VAT, unless otherwise provided by the tax legislation of the Russian Federation).

The actual cost of inventories includes:

• amounts paid in accordance with the contract to the supplier (seller);
• amounts paid to organizations for information and consulting services, remuneration of an intermediary organization related to the acquisition of material assets;
• customs duties and other payments;
• amounts paid for the procurement and delivery (transport services) of inventories to the place of their use, including delivery insurance;
• the amounts paid for bringing the inventory to a state in which they are suitable for use for the planned purposes (refinement, sorting, packing and improvement of the technical characteristics of the received inventory, not related to their use);
• other payments directly related to the purchase of inventories.

The actual value of inventories received by the institution under a gift agreement, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value on the date of acceptance for accounting, as well as the amounts paid by the institution for the delivery of inventories and bringing them into a condition suitable for use.

The current market value is understood as the amount of cash that can be received as a result of the sale of these assets at the date of acceptance for accounting.

Note. The basic principles for determining the market price are spelled out in Art. 40 of the Tax Code of the Russian Federation:

• the market price of a product (work, service) is the price that has developed during the interaction of supply and demand on the market for identical (and, in their absence, homogeneous) goods (work, services) in comparable economic (commercial) conditions;
• the market of goods (works, services) is the sphere of circulation of these goods (works, services), determined based on the possibility of the buyer (seller) really and without significant additional costs purchase (sell) a product (work, service) on the territory of the Russian Federation closest to the buyer (seller) or outside of it;
• goods are recognized as identical if they have the same basic characteristics. When determining the identity of goods, the physical characteristics, quality and reputation in the market, as well as the country of origin and manufacturer are taken into account, among others. When determining the identity of products, slight differences in their appearance may not be taken into account.

Inventories that do not belong to the institution, but are in its use or disposal in accordance with the terms of the contract, are accounted for in the amount specified in the contract (clause 53 of Instruction N 25n).

Valuation of inventories, the cost of which at acquisition is determined in foreign currency, is made in the currency of the Russian Federation by recalculating the amount in foreign currency at the rate The central bank effective as of the date of acceptance of stocks for accounting (clause 54 of Instruction N 25n).

The actual cost of the purchased material stocks is formed on the corresponding analytical accounts opened to account 0 105 00 000 "Stocks" in cases where the supplier is one entity. For example if the purchase of inventories is made on the basis of one contract, the object of which is both the purchase and delivery of goods. If more than one legal entity is a supplier of inventories and costs associated with their purchase, the costs are reflected in account 0 106 04 340 "Increase in the cost of manufacturing materials, finished products (works, services)". For example, when purchasing materials, two separate contracts were concluded: for the purchase and delivery of goods.

The actual cost of inventories during their manufacture in an economic way and (or) free receipt is formed on account 0 106 04 340 "Increase in the cost of manufacturing materials, finished products (works, services)". When such inventories are capitalized, an entry is made on the debit of the corresponding analytical accounts of account 0 105 00 000 "Inventories" (0 105 05 340, 0 105 06 340, 0 105 02 340, 0 105 03 340, 0 105 04 340) and credit accounts 0 106 04 440 "Reducing the cost of manufacturing materials, finished products (works, services)".

The amounts of VAT paid when purchasing inventories are not included in their actual cost if they are not only paid from funds from entrepreneurial activities, but are also used in the manufacture of products, performance of work or provision of services that are subject to taxation. In other cases, when inventories were purchased at the expense of funds received from entrepreneurial activities that are not subject to VAT, the amounts of this tax are included in the actual value of the acquired inventories.

The cost of purchasing inventories includes:

• costs of procurement and delivery of material values;
• expenses for the maintenance of the procurement and warehouse division of the institution (if the materials are purchased at the expense of funds from entrepreneurial activity);
• costs of transport services for the delivery of materials to the place of their use, if they are not included in the price of materials established by the contract.

When purchasing stocks for entrepreneurial activity at the expense of borrowed funds (with the permission of the main manager), the actual value of inventories includes accrued interest on borrowed funds if they are involved in the acquisition of these inventories.

In accordance with clause 236 of Instruction No. 25n, materials that do not belong to the institution, but are in its use or possession, are accounted for on off-balance sheet accounts in the assessment provided for in the contract, or in the assessment agreed with the owner of these materials. Such materials are to be used only for the purposes specified by the owner. If the materials are transferred to the institution to perform work at the expense of funds intended purpose, they are recorded on the balance sheet accounts of budgetary accounting and are subject to use for the established purposes. The institution should ensure that such materials and materials used in their main activities are kept separate.

If there are discrepancies with the data of the supplier's documents, an Act of Acceptance of Materials (f. 0315004) is drawn up. At the same time, according to the debit of the corresponding inventory account, the cost of actually received materials is reflected, the difference (if prepayment) refers to the accounts of the accounting of settlements.

Surplus inventories identified during the inventory are credited at market value to the debit of the corresponding accounts of account 0 105 00 000 "Inventories" and the credit of account 0 401 01 180 "Other income".

Actual cost of materials manufactured on their own, is formed on account 0 106 04 000 "Manufacturing of materials, finished products (works, services)". When posting these materials, the account of materials for the debit is correlated with the account 0 106 04 440 "Reducing the cost of manufacturing materials, finished products (works, services)".

Materials received from the liquidation of fixed assets are valued at market value, taking into account their actual state. For example, materials from the disassembly of fixed assets are accounted for as spare parts for repairs and are accounted for at market value. The posting of these inventories should be made to the corresponding analytical accounts of account 0 105 00 000 "Inventories" on the basis of the act of writing off the object of fixed assets, which reflects the receipt of material assets from the write-off of fixed assets (Letter of the Ministry of Finance of Russia dated 20.06.2007 N 02- 14-10a / 1535).

Accounting for disposal of inventories

Inventories are written off at the actual cost of each unit of materials or at the average actual cost. Estimation based on the average actual cost is made for each group (type) of materials by dividing the total actual value of the group (type) of stocks by their quantity, which is, respectively, the sum of the average actual cost and the amount of the balance at the beginning of the month and the received inventories for the current month (p. 55 of Instructions N 25n). A budgetary institution needs to choose one of these write-off methods and regulate it in its accounting policy.

The write-off of inventories used for the needs of the institution is reflected in the debit of account 0 401 01 272 "Expenditure of inventories" and the credit of the corresponding accounts of account 0 105 00 000 "Inventories", for example, write-off of the cost of consumed foodstuffs:

Debit 0 401 01 272 "Consumption of inventories"

Credit 0 105 02 440 "Reducing the cost of food".

Likewise, in the budgetary accounting the shortage of inventories is written off within the limits of the norms of natural loss. A decrease in amounts exceeding the specified norms, as well as a shortage of inventories are written off to the debit of account 0 401 01 172 "Income from the sale of assets". At the same time, an entry is made for an amount at market value to be reimbursed at the expense of the perpetrators. If there are grounds and a documented decision of the body authorized to make decisions on write-off, such inventories are written off at the expense of the institution's relevant sources. The same procedure applies to fuels and lubricants, which are to be written off to expenses only within the established norms.

Internal displacement

The internal movement of inventories between materially responsible persons in the institution is reflected in the debit of account 0 105 00 340 "Inventories" in the analytic of the corresponding accounts and the credit of account 0 105 00 340 "Inventory" in the analytic of the corresponding accounts. Reflection in the accounting of transactions for the movement of inventories within the institution, their transfer into operation is maintained in the journal of transactions for the disposal and movement of non-financial assets. With the internal movement of inventories, their value does not change.

Types of inventories

On account 0 105 01 000 "Medicines and dressings", budgetary institutions take into account medicines, components, endoprostheses, bacterial preparations, serums, vaccines, blood, dressings, etc. if they are available or purchased. Regardless of the branch affiliation of the institution or structural unit, alcohol and expensive medicines are taken into account on this account (clause 61 of Instruction No. 25n).

Account 0 105 02 000 "Foodstuffs" includes food products, food rations, milk mixtures, therapeutic and prophylactic nutrition, etc. (p. 62 of Instruction N 25n).

The specifics of accounting for food products is determined by the specifics of the activities of the corresponding budgetary institution or structural unit. As a rule, food products are transferred from the warehouse (pantry) to production on the basis of the Menu-requirements for the issuance of food products (f. 0504202). In this case, account 0 105 02 440 "Decrease in the cost of foodstuffs" is credited and account 0 106 04 340 "Increase in the cost of manufacturing materials, finished products (works, services)" is debited.

On account 0 105 03 000 " Fuels and lubricants"all types of fuel, fuels and lubricants (fuels and lubricants) are taken into account: firewood, coal, peat, gasoline, kerosene, fuel oil, autol, etc. (p. 63 of Instruction N 25n).

In institutions using various types of fuels and lubricants, their separate accounting should be organized depending on the directions of use (for the needs of transport, ensuring the operation of machines and mechanisms, heating, etc.).

On account 0 105 04 000 "Building materials" all types are taken into account building materials... The list of materials classified as construction materials is given in clause 64 of Instruction N 25n:

• silicate materials (cement, sand, gravel, lime, stone, brick, tiles), forest materials (round timber, lumber, plywood, etc.), building metal (iron, sheet metal, steel, zinc sheet, etc.) );
• metal products (nails, nuts, bolts, hardware, etc.), sanitary materials (taps, couplings, tees, etc.), electrical materials (cable, lamps, sockets, rollers, cord, wire, fuses , insulators), chemical-mosquito (paint, drying oil, roofing oil, etc.) and other similar materials;
• ready to install building construction and parts (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements, equipment for heating, ventilation, sanitary systems (heating boilers, radiators, etc.));
• equipment requiring installation and intended for installation. Equipment requiring installation includes equipment that can be put into operation only after assembly of its parts and attachment to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. At the same time, the equipment also includes instrumentation or other devices intended for installation as part of the installed equipment, as well as other material values ​​necessary for construction.

The receipt of building materials in budgetary institutions is reflected in the same way as the receipt of general-purpose materials - on the debit of account 0 105 04 340 "Increase in the cost of building materials" and the credit of accounts for accounting of settlements and expenses.

During construction or reconstruction carried out in an economic way, the consumed materials are written off directly to the capital investment accounts.

According to clause 65 of Instruction N 25n on account 0 105 05 000 "Soft inventory" are taken into account the following types soft inventory:

• linen (shirts, shirts, dressing gowns, etc.);
• bed linen and accessories;
• clothing and uniforms, including overalls;
• footwear, including special shoes;
• sportswear and footwear;
• other soft inventory.

Items of soft inventory, when they enter the institution, are marked by a financially responsible person in the presence of the head of the institution or his deputy and an accounting employee with a special stamp with indelible paint without damage appearance items with the name of the institution, and when items are issued for operation, additional marking is made with the indication of the year and month of their issuance from the warehouse. Marking stamps should be kept by the head of the institution or his deputy.

Soft inventory is issued for operation according to the Invoice Request (f. 0315006).

Items of soft inventory that have become unusable are written off from the balance sheet of the institution, taking into account the terms and norms of wear and tear according to the Act on the write-off of soft and household inventory (f. 0504143). The written off items of soft inventory after the approval of the act are subject to disposal and posting of rags.

In accordance with clause 66 of Instruction No. 25n on account 0 105 06 000 "Other material stocks", materials are taken into account that are not reflected in other accounts, including those that were previously accounted for on separate sub-accounts, for example:

• household materials (light bulbs, soap, brushes, etc.) used for the current needs of institutions, stationery (paper, pencils, pens, rods, etc.);
• dishes;
• returnable or exchangeable containers (barrels, cans, boxes, glass jars, bottles, etc.), both free (empty) and with material values;
• book and other printed products, including printed souvenir products, intended for sale, except for the library fund and letterhead products;
• spare parts intended for the repair and replacement of worn-out parts in machinery and equipment, vehicles, objects of production and household equipment;
• special purpose materials;
• other inventories.

When organizing and maintaining accounting records of materials for economic needs, it should be borne in mind that stationery issued from the warehouse for operation, household materials according to the Statement of Issuance of Material Assets for the needs of the institution (f. 0504210) are written off according to budgetary accounting as expenses in the debit of accounts 0 401 01 272 "Consumption of inventories", 0 106 04 340 (272) "Increase in the cost of manufacturing materials, finished products (works, services)", while in budgetary institution internal norms for the consumption of materials must be established.

Other material stocks include books and other printed materials, which, according to the requirements of regulatory documents, are not subject to accounting as part of the library fund. The objects of the library fund are accounted for as part of fixed assets (Letter of the Ministry of Finance of Russia dated 04.16.2007 N 02-14-10a / 890).

At present, the procedure for organizing and keeping records of the library fund is regulated by the Instruction on the registration of the library fund, approved by Order of the Ministry of Culture of Russia dated 02.12.1998 N 590 "On approval of the Instruction on the accounting of the library fund".

In accordance with clause 4.1 of this Instruction, the objects of registration of the library fund are documents entering the library and leaving it, regardless of the type of documents and their material basis. Thus, according to general rule Book publications and other printed materials supplied to institutions that do not have a library are not subject to registration as part of the library fund.

Also, official materials ( software products, which are a working tool of librarians and programmers, and materials purchased for the design of the library, other ancillary work not related to the acquisition of the library fund).

Example 1... A budgetary institution at the expense of the budget acquired stationery:

• pencils, pens, paper (term useful use less than 12 months) in the amount of 1000 rubles;
• calculator, hole punches (useful life more than 12 months) in the amount of 800 rubles.

Delivery cost - 200 rubles. Two separate contracts have been concluded: for the purchase and delivery of goods.

The following entries will be made in accounting:

Reflected the cost of stationery goods classified as material
Reflected shipping cost
Recorded stationery
Inventory paid
Paid delivery
Accepted for accounting stationery classified as fixed assets
Paid for stationery classified as fixed assets
Written off stationery classified as fixed assets

Note. When capitalizing inventories, the cost of transport delivery is proportionally included in the cost of inventories and fixed assets. This way of allocating transport costs should be reflected in the accounting policy of the institution.

Example 2... The accountable person purchased goods at the expense of income-generating activities subject to VAT in the amount of 2,000 rubles, including VAT - 305.08 rubles.

The procedure for reflecting transactions in accounting is as follows:

O. Furagina

Journal Expert

"Power ministries and departments:

accounting and taxation "

Inventories of a budgetary institution are raw materials, materials, finished products and goods. The organization can use materials both for own needs and send for sale. Consider the tables of transactions for inventories.

To material stocks budgetary organizations first of all, property is attributed that has served less than 12 months. Moreover, the value of this property does not matter.

The list of objects that can be classified as materials is given in paragraph 98. A list of materials can be found in paragraph 99 of Instruction No. 157n.

Account 105 inventories in a budgetary institution

Consider material stocks on account 105.00 "Stocks". His analytics depends on the type of values:

A specific list of materials that are accounted for on a particular analytical account can be found in paragraph 118 of Instruction No. 157n.

The last changes in the accounting of materials occurred from January 1, 2018. They are related to the entry into force Federal standards accounting. So, paragraphs 54-56 of the Standard "Conceptual foundations of accounting and reporting" established the procedure for determining the cost of materials received free of charge, previously unaccounted for objects, as well as materials that were received during the analysis, disposal and liquidation of property. Such MHs should be accounted for at fair value. It can be calculated using the market price method.

Accounting for the receipt of materials in a budgetary institution

Inventories can be purchased for a fee or received free of charge from other organizations. In addition, materials can be generated in the course of the institution's activities. For example, during liquidation. Let us consider how to take into account the inflow of MH in all three cases.

Case No. 1. Purchase of materials for contracts for payment from suppliers

In the first case, the basis for posting materials is the primary documents that the supplier will provide. These can be invoices, invoices, waybills, as well as documents confirming the quality of goods.

Materials purchased from suppliers must be reflected in accounting at their actual cost. In the future, this cost does not change. An exception is the overestimation of the Ministry of Health.

The table below shows typical wiring for the first case of inventory receipts.

№	Operation	Debit	Credit
Costs incurred under one contract
1.	Inventories arrived at their actual cost:
	- from the supplier by bank transfer;	0.105.XX.340	0.302.34.730
	- from the accountant		0.208.34.660
Costs incurred under multiple contracts
1.	Reflected the costs associated with the acquisition of inventories:
1.1	for cashless payments:
	- expenses under the supply agreement;	0.106.X4.340	0.302.34.730
			0.302.XX.730
	- duties		0.303.05.730
1.2	when making payments through the accountant:
	- expenses for the purchase of inventories;	0.106.X4.340	0.208.34.660
	- other costs associated with the purchase of materials (for example, delivery, packaging)		0.208.XX.660
2.	Material stocks are taken into account at the generated actual cost	0.105.XX.340	0.106.X4.340

Case No. 2. The materials were received under a donation agreement free of charge

In the second case, the receipt of the MH is processed in the same way as in the first. But in the absence of primary documents, it is necessary to draw up. This document will confirm that the institution has received the materials.

Upon receipt of materials from public sector organizations, they must provide. On the basis of this document, the Ministry of Health can be taken into account.

Below are typical transactions for free receipt of materials.

№	Operation	Debit	Credit
1	The gratuitous receipt of material stocks is reflected:
	- within the framework of the movement of objects between the head office, stand-alone unit(on the basis of a notification from f. 0504805 and primary organizations);	0.105.XX.340	0.304.04.340
	- when securing the right of operational management in case of receipt from the authorities and state institutions (on the basis of notification f. 0504805 and primary organizations);		4.401.10.189
	- from organizations and citizens (except for cases of securing the right of operational management);		2.401.10.189
	- from supranational organizations and foreign governments;		2.401.10.152
	- from international financial organizations		2.401.10.153

Case No. 3. Receipt of materials resulting from the activities of the institution

Below are the main cases when materials and typical transactions can be formed in an institution, according to their reflection in accounting.

In the course of the activities of the institution, the Ministry of Health can be formed as a result of:

• identifying surpluses:

• liquidation of the OS:

• dismantling and repair of property:

• compensation for damage by the guilty person:

• from our own production:

Accounting for material write-offs in a budgetary institution

An institution can write off materials in accounting for various reasons. For example, when issuing a MH for operation or production, when a shortage is detected or in case of damage to property. Depending on the reasons for the write-off, the accountant determines the form of the document on the basis of which the materials will be written off in accounting.

The table below provides a list of documents that can be used when writing off the MoH.

Reason for writing off materials	What documents to issue
MHs are transferred from one MOL to another for the purpose of issuing property for operation	The operation can be drawn up with one of the following documents, depending on the type of materials transferred into operation: - bill of lading (form 0504204); - statement of issuance of material values ​​for the needs of the institution (); - a statement for the issuance of feed and fodder (f. 0504203).
MZ are debited from the balance sheet upon commissioning or production	The choice of the form of the primary document depends on the type of written off MH: - a statement for the issuance of feed and fodder (f. 0504203); - menu-requirement for the issuance of food (f. 0504202); - the act on the write-off of inventories (f. 0504230); - statement of issuance of material assets for the needs of the institution (f. 0504210); - waybill to be written off to the consumption of all types of fuel.
MoH are written off when a shortage is detected	- act on writing off soft and household equipment (f. 0504143); - the act on the write-off of inventories (f. 0504230).

There are two ways to determine the cost at which materials can be written off:

Methods for determining the cost of writing off the metalwork	Method description
1. The actual cost of each unit of materials	When writing off, you need to take the actual cost of a unit of MH. To do this, the accountant must know the delivery of a particular unit.
2. Average cost	To determine the average cost of writing off MH (on the date of write-off), you need to: add the cost of inventories received during the month to the cost of the balance of inventories at the beginning of the month, divide this amount by the number of inventories at the beginning of the month and add the number of inventories received during the month

When writing off materials, use the typical transactions shown in the table below.

The institution can lend materials for use to its employees. For example, it could be a uniform. In this case, the materials after debiting from the balance sheet must be reflected on the off-balance sheet account 27. On the off-balance sheet account, the materials must be reflected in the context of the MOL. In accounting, in this case, you need to make the postings:

Internal movement of inventories in budgetary institutions

When issuing materials for operation in accounting, it is necessary to reflect the internal movement between materially responsible persons. Usually, the basis for reflecting such situations in the accounting is the invoice claim (f. 0504204). A sample of this document is shown below.

Download blank form 0504204 Requirement-waybill

Download the completed sample 0504204 Requirement-waybill

An internal movement is reflected in accounting by the following transaction:

Transfer of inventories between institutions

We have already discussed the procedure and posting of the gratuitous receipt of materials above. Now let's figure out how to reflect in accounting the transfer of materials free of charge to other institutions and organizations.

The table below shows typical transactions for the donation of materials to other organizations.

the name of the operation				Base
Free transfer of inventories in the manner prescribed by law				p. 36, 37 of Instruction No. 174n, Methodological instructions approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n
- state and municipal organizations	Debit 2.401.20.241	Credit 2.105.21.440 - 2.105.26.440, 2.105.31.440 - 2.105.36.440, 2.105.44.440, 2.105.46.440	Ground: Notice (f. 0504805), primary documents confirming the transfer of material assets (for example, an act of acceptance and transfer)
- other organizations (with the exception of state (municipal))	Debit 2.401.20.242
- supranational organizations and foreign states	Debit 2.401.20.252
- international organizations	Debit 2.401.20.253
Investment of inventories in authorized capital organizations when creating non-profit organizations (in accordance with applicable law)	Debit 0.215.00.530	Credit 0.105.21.440 - 0.105.26.440, 0.105.31.440 – 0.105.36.440	Ground: Primary documents confirming the transfer of material assets (for example, an act of acceptance and transfer)	p. 36, 37

Inventory of inventories in budgetary institutions

In order to identify surplus or shortage of materials, institutions conduct an inventory. It can be mandatory and voluntary. For example, it is imperative to carry out an inventory before annual reporting.

All surpluses and shortages revealed during the inventory must be reflected in the accounting. The table below shows typical wiring for how to do this.

Contents of operation	Accounting entry		Documenting	Note
	debit	credit
Capitalization of unaccounted inventories identified during the inventory at the current assessed value	0.105.21.340 – 0.105.26.340, 0.105.31.340 – 0.105.36.340	0.401.10.180	A list of discrepancies based on the results of the inventory (f. 0504092), an act of acceptance of materials (material assets) (f. 0504220)	p. 34 of Instruction No. 174n, p. 25 of Instruction to the Unified Chart of Accounts No. 157n
Disposal of inventories when deciding on their write-off by the commission on the receipt and disposal of assets:				p. 37 of Instruction No. 174n
- worn out due to physical wear and tear	0.401.10.172	0.105.21.440 – 0.105.26.440, 0.105.31.440 – 0.105.36.440	The act of writing off inventories (f. 0504230), the act of writing off soft and household equipment (f. 0504143)
- due to retirement against the will of a budgetary institution (in case of identified shortages, theft, destruction during terrorist acts)
- fallen into disrepair due to natural and other disasters, a dangerous natural phenomenon, catastrophe	0.401.20.273	0.105.21.440 – 0.105.26.440, 0.105.31.440 – 0.105.36.440, 0.105.44.440, 0.105.46.440

Concept, classification and assessment of material assets of budgetary institutions

The category "materials" in the broad sense of this term is inherent in both the sphere of material production and budgetary institutions, the main product of which is services. Material stocks of budgetary institutions are understood as various material elements used in the process of economic activity as objects of labor. There are inventories - this is part of the property:

a) is used in the manufacture of products, the performance of work and the provision of services;

b) is intended for sale directly or after appropriate processing;

c) is used for the management needs of the organization.

In contrast to the production sphere, where all production stocks in the process of use transfer their value to the cost of manufactured finished products, the cost of materials consumed in budgetary institutions is mainly related to their actual costs.

The composition of material assets of budgetary institutions is quite wide and diverse, therefore, it is important for the correct organization of their accounting. What matters is their scientifically substantiated classification, assessment and choice of a unit of account. In budgetary institutions, the main is the grouping of materials by functional purpose, which is the basis for organizing the accounting of material values:

Materials for educational, scientific and other purposes;

Food;

Medicines and dressings;

Household materials and stationery;

Fuel, fuel and lubricants (lubricants);

Materials in transit;

Feed and fodder;

Spare parts for machines and equipment;

Construction Materials;

Other materials;

Low-value and wearing out items;

Products of production (educational) workshops;

Production of subsidiary (educational) farms.

A separate accounting group in the production stocks of budgetary institutions is made up of animals for growing and fattening, which, according to economic classification, are classified as objects of labor.

A systematized list of all material assets used in institutions, including the full and accurate name and grouping in the context of groups, subgroups, subgroups, varieties (varieties, standard sizes, etc.), constitutes a single nomenclature of the institution's values. Each name of materials in this list is provided with a permanent nomenclature number, the accounting unit of measurement, and sometimes the accounting price, is determined. In this form, this list (register) of material values ​​acquires the value of a nomenclature-price tag. It is replicated in the required number of copies so that it can be used by all departments of the institution, services, divisions and financially responsible persons.

In small budgetary institutions, in order to limit the accounting nomenclature of materials and simplify their accounting, homogeneous and similar materials in terms of quality can be combined under one nomenclature number. The nomenclature number is an abbreviated permanent symbol the corresponding group or type of materials used to facilitate on-farm accounting. The nomenclature number is affixed on all primary documents for accounting for the movement and expenditure of material assets.

An important element of organizing the accounting of materials is their assessment, that is, the monetary expression of their value. In budgetary institutions, materials of all types, food, low-value and wearing out items in accounting and reporting are reflected at the purchase price. Transportation costs, the amount of value added tax for the acquired values ​​are credited directly to the actual expenses of the institution and do not affect the assessment of the acquired values. Fixed (constant) prices for the year (list prices, planned estimates, or weighted average) are usually taken at the discount price. The deviation of the actual cost of materials from their book price can be taken into account on a separate analytical account "Deviations from accounting prices" as part of the corresponding subaccount for accounting for materials and periodically written off to the expenses of the institution in proportion book value used materials, and with insignificant stocks of materials (in small institutions) - directly write off to the actual expenses of the institution when posting materials.

Inventories manufactured by the organization in its own workshop, subsidiary farm, etc., are taken into account for the actual cost. The value of valuables received free of charge is determined based on their market price as of the date of capitalization. Valuables acquired for foreign currency are valued at national currency Ukraine (hryvnia) at the NBU exchange rate as of the date of the acquisition. Inventories owned by other legal or individuals, but are kept in custody in this institution, are recorded on off-balance sheet accounts at prices stipulated by the contract.

Periodically, as a rule, during periods of inflation, institutions, by decision of the Main Directorate of the State Treasury of Ukraine and the Ministry of Economy, can re-evaluate materials, low-value and wearing out items. The last such revaluation of material assets was carried out at the end of 1997. For this, in accordance with the approved instructions, special commissions were created (by order of the head of the institution). To determine the new price, the current prices at the date of the revaluation were used. The revaluation results were formalized in an arbitrary form and displayed in accounting and reporting as an increase in the value of assets and financing from the budget. In conditions of stable economic development it is unreasonable to carry out such additional appraisal of reserves.

Inventories accounted for in accordance with the Budgetary Accounting Instruction, approved by Order No. 70n dated August 26, 2004 (hereinafter referred to as Instruction No. 70n), include raw materials and materials intended for use in the operation of budgetary institutions, as well as for resale.
The specified regulatory document the following criteria have been established for classifying objects as inventories:
- they must be used in the activities of the institution for a period not exceeding 12 months, regardless of their cost;
- when used for a period of more than 12 months, they do not belong to fixed assets in accordance with the OKOF classification.
Accounting for inventories is designed to provide a continuous, continuous and complete reflection of their movement (income, consumption, movement) and availability; quantity accounting and valuation.

According to Instruction No. 70n, the objects under consideration are classified as non-financial assets of budgetary institutions. For accounting of material stocks in budgetary accounting, account 0 10500 000 "Stocks" is intended, which includes the following analytical accounts:
- 0 10501 000 "Medicines and dressings";
- 0 10502 000 "Food products";
- 0 10503 000 "Fuels and lubricants";
- 0 10504 000 "Building materials";
- 0 10505 000 "Other material stocks";
- 0 10506 000 "Finished products".
From the above list, it follows that the number of accounts intended for accounting for certain types of inventories, in comparison with the Instruction on accounting in budgetary institutions, approved by order of the Ministry of Finance of the Russian Federation dated 30.12.99 No. 107n (hereinafter - Instruction No. 107n), has been reduced.
At the same time, in accordance with the last paragraph of clause 9 of Instruction No. 70n, state authorities, state governing bodies extrabudgetary funds, governing bodies of territorial state off-budget funds, bodies local government it is allowed to enter into the code of the analytical account of the digits to obtain additional information required by internal users.

Correspondence of the characteristics of the accounts of material stocks of the old and new chart of accounts.

The internal content of the numbering of budget accounts is completely different from the one proposed earlier by Instruction No. 107n. When switching to new plan budget accounts the first 17 characters of the inventory accounts must reflect the codes of the corresponding income administrator and functional classification of expenses. This is confirmed by the section of the Table of correspondence between the budget accounting account code and the income classification code, departmental, functional classification of budget expenditures, classification of sources of financing the budget deficit (Appendix No. 2 to Methodical instructions on the implementation of the Instruction on budget accounting, approved by order of the Ministry of Finance of Russia dated February 24, 2005 No. 26n). In the 18th category of the analytical account, the code of the source of funding must be indicated.
Let us consider the correspondence of individual accounts of budgetary accounting of material stocks to previously operating sub-accounts of accounting, opened in accordance with Instruction No. 107n.
In the accounting of budgetary institutions on the sub-accounts opened to account 04 "Equipment, building materials and materials for scientific research", the corresponding inventories were taken into account. There is no complete analogue of this account in budget accounting. At the time of transition to Instruction No. 70n, the recorded objects must be divided into several budget accounting accounts.
What kind of material resources are we talking about? These are all types of building materials, ready-to-install building structures and parts, metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary systems (heating boilers, radiators, etc.), as well as equipment requiring installation and intended for installation, the cost of which is transferred from subaccount 040 "Equipment for installation", 041 "Building materials for capital construction"to the budget account 0 10504 000" Building materials. "Clause 65 of Instruction No. 70n provides an explanation, according to which the specified equipment also includes instrumentation or other devices intended for installation as part of management equipment.
And from subaccounts 043 "Long-term use materials for scientific research and laboratory testing", 044 "Special equipment for research work under contracts with customers", which has not yet been transferred to the scientific division, - to account 0 10505 000 "Other material stocks" ...
In the accounting of inventories, the ideology of Instruction No. 70n has been preserved in relation to the procedure for reflecting transactions on the movement of non-financial assets within the institution in the accounting records. Therefore, the issuance of materials for scientific research from a warehouse to any structural subdivision institutions leads only to a change in the materially responsible person in the accounting registers (the turnover sheet for non-financial assets, the card of the quantitative-total accounting of material assets, the Animal Book - respectively No. 5, No. 10 and No. 9 of Appendix No. 3 to Instruction No. 70n).
As before, if the equipment is purchased under a specific agreement with the customer, its cost is taken into account in the balance on account 02 "Material values ​​accepted for safekeeping." Upon completion of the contract, it is debited on the credit of account 02.
The special equipment required to carry out research and development work under contracts with customers on a specific topic, after transferring it to a research department, is written off from the balance sheet and reflected in the off-balance sheet account 12 "Special equipment for performing research work under contracts with customers" In this case, after completion of work in accordance with with the terms of the contract, special equipment is either returned to the customer, or accounted for on the balance sheet at market value on the date of adoption to budget accounting with accounting records:
Debit 0 10505 340 "Increase in the value of other inventories"
Credit 0 40101 180 "Other income".
Inventories used in the manufacture of experimental devices, which are necessary for R&D, until the dismantling of such devices is recorded on off-balance sheet account 13 "Experimental devices". A record is made on the used material resources:
Debit 0 40101 280 "Other expenses"
Credit 0 10505 000 "Other inventories".
In the event that, after dismantling, the materials are suitable for use, they are debited from the off-balance sheet account (Credit account 13 "Experimental devices") and are reflected in the balance sheet at market value as of the date of acceptance for accounting by analogy with operations on off-balance sheet 12.
Before the transition to the new instruction on budget accounting, account 05 "Young animals and animals for fattening" was listed as part of inventories. Accounting objects in the form of young animals of all types of animals and animals for fattening, birds, rabbits, fur animals, bee families, regardless of their value; offspring of young animals in the presence of draft animals in institutions; planting material - all this is also taken into account on the budget account 0 10505 000 "Other material stocks".
And finally, let's try to deal with the numerous sub-accounts of account 06 "Materials and food". Materials accounted for in accordance with Instruction No. 107n on subaccount 060 "Materials for educational, scientific and other purposes" according to Instruction No. 70n are accounted for on account 0 10505 000 "Other material stocks".
Food products accounted for on subaccount 061 with the same name have not changed and according to new instructions must be accounted for on account 0 10502 000 "Foodstuffs".
On account of budgetary accounting 0 10501 000 "Medicines and dressings" the named objects, which were previously accounted for on subaccount 062 "Medicines and dressings" and partially on account 063 "Household materials and stationery", will be taken into account. This feature of transferring the value of these objects when switching to Instruction No. 70n was discussed in the first issue of our magazine. (add footnote: see article ...).
The cost of the rest of the household materials (with the exception of medicines and finished medicines, as well as materials intended for construction and repair) from subaccount 063 "Household materials and stationery" will be transferred to account 0 10505 000 "Other material stocks".
To account for fuel, fuel and lubricants, instead of accounting subaccount 064 "Fuel, fuel and lubricants" in budget accounting, account 0 10503 000 "Fuels and lubricants" should be used.
Accounting objects from the remaining sub-accounts for accounting for inventories: special materials (065), containers (066), other materials (067) and spare parts for machinery and equipment (069) should be accounted for on account 0 10505 000 "Other inventories". Materials on the way in terms of the cost of inventories shipped by suppliers, but not received by the end of the reporting period in the institution, during settlements under a letter of credit, as well as during the movement of inventory items for centralized supply, are transferred from the accounting account of the same name 068 to the budget accounting account 0 10703 000 "Materials in transit".
And, finally, to account for material resources that budgetary institutions do not acquire on the outside, but manufacture themselves, account 0 10506 000 "Finished goods" is used, which is largely an analogue of account 080 of the old chart of accounts of the same name. In accordance with clause 67 of Instruction No. 70n, finished products recorded on this account are manufactured in a budgetary institution within the framework of entrepreneurial and other income-generating activities. The process of reflecting its manufacture and release in budgetary accounting in detail will be considered in the corresponding section of the article.
The above redistribution of accounting objects is given in the Table of correspondence between the accounts of the Chart of Accounts for accounting in budgetary institutions and the Unified Chart of Accounts for accounting for budget execution to the Chart of accounts for budget accounting and accounting records for transferring to budget accounting accounts (Appendix No. , approved order Of the Ministry of Finance of Russia dated February 24, 2005 No. 26n, hereinafter - Appendix No. 1-26n).
Accounting operations on the transfer of balances on these accounts are reflected in the interreporting period in the Help (f. 0504833), which is contained in the List of forms of documents of class 05 OKUD "Unified system of financial, accounting and reporting accounting documents budgetary institutions and organizations "(see Appendix No. 2 to Instruction No. 70n). And then the balances on budget accounts are transferred to main book as balances at the beginning of 2005.

Formation of the actual value of inventories.
Like other accounting objects, inventories are accepted for accounting at their actual cost. The costs that form the indicated cost are given in cl. 50 and 52 of Instruction No. 70n. The list is quite large and includes not only the contractual cost of acquiring material resources, but also all the costs associated with this process for:
- information and consulting services;
- customs duties and other payments;
- remuneration to intermediaries;
- transport and procurement services;
- part-time work, sorting, packing, etc .;
- other payments directly related to the purchase of inventories.
A distinctive feature of Instruction No. 70n is that it defines the amount differences, which also affect the change in the actual value of non-financial assets. The sum difference as amended by clause 51 of Instruction No. 70n means the difference between the ruble estimate of the actually made payment, expressed in foreign currency (conditional monetary units), accounts payable for the payment of inventories, calculated at the official or other agreed rate as of the date of its acceptance for accounting, and the ruble estimate of this accounts payable, calculated at the official or other agreed rate for maturity date.

Example
On March 5, 2005, a budgetary institution entered into an agreement for the purchase of medicines. The source of acquisition is budgetary funds. The cost of medicines under the agreement is expressed in conventional units and amounted to 2000 USD. According to the terms of the contract, the rate is at. That is, it corresponds to the exchange rate of the ruble against the US dollar established by the Central Bank of the Russian Federation on the day of the transaction. Suppose that at the time of posting of medicines on the account (March 20), the rate was 27.9 rubles. for one US dollar. Payment was made on March 25th. At the time of payment of the debt, the rate was 28 rubles. for one US dollar.
For the delivery of medicines by the transport organization, an invoice was issued in the amount of 1,500 rubles.
Let us reflect the operations for the purchase of medicines in the budget accounting.
In accordance with Instruction 70n, the accounting should reflect the operation of bringing to the budget institution the limits of budgetary obligations (hereinafter - LBO) for the costs of purchasing medicines:
received by the LBO by the budget recipient:
- for the acquisition of fixed assets - 56000 rub.
Debit 1 50105 340 "The limits of budgetary obligations for the purchase of inventories have been received";
Credit
- to pay for transport services - 1500 rub.
Debit 1 50105 222 "The limits of budgetary obligations on expenditures due to transport services have been received";
Credit 1 50103 222 "Limits of budgetary obligations of recipients of budgetary funds for expenditures from transport services."
March 20, 2005 the following accounting entry was made:
- medicines are capitalized at cost, including contractual with the supplier and the cost of transport services
Debit 1 10501 340 "Increase in the cost of medicines and dressings" - 57300 rub.
Credit 1 30 220 730 "Increase in accounts payable for the purchase of inventories" - 55800 rub. (2000 * 27.9 rubles);
AND
Credit 1 30203 730 "Increase in accounts payable for settlements with suppliers and contractors to pay for transport services" - 1500 rub.

Simultaneously:
reflected the adopted budgetary commitments for the purchase of medicines in the total amount 57300 rub. (RUB 55800 + RUB 1500), including:
- on payment of the cost of medicines - 55800 rub.:
Debit 1 50103 340 "Limits of budgetary obligations of recipients of budgetary funds for the purchase of inventories";
Credit 1 50201 340 "Accepted budgetary commitments current year through the acquisition of inventories ";
- on payment for services for the delivery of medicines - 1500 rub.
Debit 1 50103 222 "Limits of budgetary obligations of recipients of budgetary funds for expenditures from transport services";
Credit 1 50201 222 "Accepted budgetary commitments of the current year at the expense of transport services."
On March 25, 2005, the accounts payable were paid for the supplied medicines and their delivery:
the accounts payable to the supplier has been repaid - 56000 rub. (2000 * 28 rub.)
Debit 1,30220,830 "Reduction of accounts payable for the purchase of inventories."
Credit 1 30405 340 "Settlements on payments from the budget with the bodies organizing the execution of budgets for the acquisition of inventories";
- an invoice for the rendered transport services for the delivery of medicines has been paid - 1500 rub.
Debit 1 30203 830 "Reduction of accounts payable for settlements with suppliers and contractors for payment of transport services"
Credit 1 30405 222 "Settlements for payments from the budget with the bodies organizing the execution of budgets, for payment of transport services."
As noted, in the event that the exchange rates of the currency taken for the conventional unit do not coincide on the date of acceptance of accounts payable and the date of its repayment, amount differences arise. Positive sum differences increase the initial cost of the property, while negative ones decrease it.
According to the conditions of our example March, 25 the following accounting entry should be made:
- attributed to the increase in the cost of medicines the sum difference from the revaluation of accounts payable - 200 rub. (2000 * 28 - 2000 * 27.9)
Debit 1 10501 340 "Increase in the cost of medicines and dressings"
Credit 1,30220,730 "Increase in accounts payable for the purchase of inventories"

Simultaneously:
- reflected an increase in the accepted budgetary obligations for the acquisition of inventories in the amount of the sum difference - 200 rub.
Debit 1 50103 340 "Limits of budgetary obligations of recipients of budgetary funds for the purchase of inventories";
Credit 1 50201 340 "Accepted budgetary commitments of the current year due to the acquisition of inventories."

If, when purchasing inventories, their value is expressed in foreign currency, then it is converted into rubles at the exchange rate of the Central Bank of Russia in effect on the date the inventories are accepted for accounting.

New for accounting in budgetary institutions is the definition of the current market value of an asset given in clause 53 of Instruction No. 70n. Specified cost used, for example, in assessing material resources received by budgetary institutions under a donation agreement or free of charge. For budgetary accounting purposes, the current market value is understood as the amount of cash that can be obtained as a result of the sale of assets at the date of acceptance for accounting.
And if a budgetary institution received material resources without payment and settlement documents of the supplier, should they be reflected in the accounting and at what cost? Indeed, in clause 58 of Instruction No. 70n it is written that their posting is reflected in the budget accounting registers on the basis of primary accounting documents (supplier invoice, etc.). In accordance with paragraph 5 of Art. eight Federal law from 21.11.96 No. 129-FZ "On accounting" all business transactions are subject to timely registration in accounting accounts. The primary document that will serve as the basis for accounting records in this case will be the Acceptance Act (f. 0315004). Indeed, in the same clause 58 of Instruction No. 70n it is written that this document is drawn up in cases where there are discrepancies with the data of the supplier's documents. And in our case, there are no such documents at all. As for the cost at which the received materials should be received on accounting, since Instruction No. 70n obliges to apply in in this case actual value, they should be received at market value. If, upon receipt of the documents, it turns out that the cost is different, appropriate adjustments should be made to the accounting.
Analysis of the provisions of Instruction No. 70n, devoted to the formation of the actual cost of inventories, allows us to conclude that the purpose of the new budget accounting methodology is a complete calculation of various components of the costs of their acquisition and procurement and formation real value of this asset. What is it for? In order to find ways to reduce ineffective spending of budget funds, to obtain a real picture of the costs incurred by a budgetary institution when acquiring inventories and other assets, it will more actively search for "close" suppliers in order to reduce transport costs, avoid concluding contracts in conventional units in order to eliminate the sum differences etc. In addition, the correct formation of the financial result directly depends on the correct calculation of the value of non-financial assets.

Inventory movement.

In the process of economic activity of budgetary institutions, there is a movement of materials, including sequential operations: receipt, transfer within the institution and expenditure (or sale). These operations are displayed in the accounting using primary documents, drawn up in a proper way.

Acquisition of material resources

As noted earlier, the receipt of material resources in a budgetary institution can be carried out in different ways. This is a purchase for a fee on its own or through a centralized supply; gratuitous receipt; as a result of the posting of surpluses identified during the inventory, etc. Let's look at examples of registration of accounting records for some of them.

Example
In March 2005, a budgetary institution purchased equipment requiring installation at the expense of funds from business activities, making an advance payment to the supplier in the amount of 100%. Its cost is 250,000 rubles. (including VAT 38,136 rubles) Delivery costs - 10,000 rubles. (including VAT 1525 rubles) For installation, the equipment was transferred to a contractor. The cost of the installation work performed was 30,000 rubles. (including VAT 4576 rubles).
The installed equipment will be used in business activities that are not subject to VAT.
The following operations must be reflected in budget accounting:
- prepayment was made to the supplier 250000 rub. (including VAT - RUB 38,136)
Debit 2 20611 560 "Magnification accounts receivable on advances issued for the purchase of inventories "
Credit 2 20101 610 "Disposals of funds of the institution from
bank accounts ";
Please note that in accordance with clause 87 of Instruction No. 70n, regardless of whether a budgetary institution has a personal account for entrepreneurial activity in the treasury or in a bank, in budgetary accounting to reflect settlement transactions with funds received from entrepreneurial and other activities , which generates income, the budget account is used 0 20101 000 "Institutional funds in bank accounts".
Let's continue the reflection in the budget accounting of the operations under consideration:
- the equipment requiring installation was received at the warehouse 211864 rubles.
Debit
Credit 2 30 220 730 "Magnification Accounts payable on the purchase of inventories ";

Reflected the amount of VAT charged on the cost of purchased material assets - 38,136 rubles.
Debit
Credit 2 30220 730 "Increase in Accounts Payable for the Purchase of Inventories".

Simultaneously:
- credited prepayment to reduce Accounts Payable for the equipment supplied - 250000 rub.
Debit 2 30220 830 "Reduction of Accounts Payable for the Purchase of Inventories"
Credit 2 20611 660 "Reduction of receivables on advances issued for the purchase of inventories".
- the cost of delivery is reflected in the cost of the equipment - 8475 rub.
Debit 2 10504 340 "Increase in the cost of building materials"
Credit 2 30203 730 "Increase in Accounts Payable for Settlements with Suppliers and Contractors for Payment for Transport Services";
- the amount of VAT included in the delivery costs is reflected - 1525 rub.
Debit 2 21001 560 "Increase in VAT receivables for purchased material assets, works, services"
Credit 2 30203 730 "Increase in Accounts Payable for settlements with suppliers and contractors for payment of transport services."
- paid for transport services for the delivery of equipment - 10000 rub.
Debit 2 30203 830 "Reduction of Accounts Payable for settlements with suppliers and contractors for payment of transport services"
Credit 2 20101 610 "Disposals of funds of an institution from bank accounts"

Gratuitous receipt of material resources.

Receipt of inventories under a donation agreement (free of charge) in the budgetary accounting is reflected as income in accordance with clause 58 of Instruction No. 70n with the registration of the record:
Debit 0 10500 340 "Increase in the value of inventories" - according to the corresponding analytical accounts
Credit 0 40101 150 "Income from gratuitous and irrevocable budget receipts."
It should be noted that non-cash transactions carried out by budget recipients should be reflected in the monthly report on non-cash transactions for budget execution (f. 0503129) submitted by subordination. This is established by order of the Ministry of Finance of the Russian Federation of January 21, 2005 No. 5n "On approval of the Instruction on the procedure for compiling and submitting annual, quarterly and monthly budget reporting". The specified form is drawn up by the recipient of budget funds on the basis of supporting documents confirming transactions on income, expenses, sources of financing the budget deficit, executed bypassing bank accounts and reflected on the corresponding accounts of accounts 040101100 "Institutional income, 040102100" Income reserve fund", 040101200" Expenses of the institution ", 040102200" Expenses of the reserve fund ".

Manufacturing of products within the framework of income-generating activities.

Earlier it was noted that in budgetary institutions, when carrying out entrepreneurial and other income-generating activities, finished products can be created. In this regard, Instruction No. 70 introduced a fundamentally new accounting account, which accumulates information on the costs of manufacturing non-financial assets in the form of materials, finished products (works, services). This is account 0 10604 000 "Production of materials, finished products (works, services). According to the characteristics given in clause 81 of Instruction No. 70n, it is intended to record operations for the manufacture of inventories as part of the main activity (that is, budgetary) and finished products (works, services) for entrepreneurial and other income-generating activities. Thus, account 0 10604 000 acts as a collecting account for recording the actual costs (cost) of finished products or other material resources. In this case, the amounts of accrued wages are written off to the specified account fees, the cost of used material resources, accrued depreciation on fixed assets, etc. (see entry No. 20 in Appendix No. 1 to Instruction No. 70n). This is confirmed by paragraph 74 of Instruction No. 70n. Manufactured products are accounted for. an example of the reflection in the budgetary accounting of operations for the manufacture and sale of finished products.

Example
In March 2005, a budgetary institution received an advance payment of 400,000 rubles. on account of the upcoming delivery of finished products to the buyer. In the same month, it released finished products in the amount of 826,000 rubles to a third-party organization. (including VAT 126,000 rubles)
The actual cost of the manufactured products was 600,000 rubles. (excluding VAT), incl. conditionally, we will assume that the consumption of materials in it is 120,000 rubles, purchased services - 138,760 rubles, wage- 270396 rubles, charges on it - 70844 rubles. (UST, pension contributions - 70302 rubles and compulsory insurance from industrial accidents - 542 rubles).
In addition, we will assume that during the first quarter of 2005 no other commercial activities the budgetary institution did not lead.
The tax base for income tax, calculated in accounting and tax accounting, are the same.
The amount of "input" VAT on purchased and used services of third parties amounted to 24,977 rubles.

In accounting records must be drawn up:
- received an advance payment from the buyer on account of the forthcoming delivery of finished products 400,000 rubles.
Debit
Credit 2 20503 660 "Decrease in receivables on income from market sales of goods, works, services."
Please note that there is no analogue of the sub-account, on which, in accordance with Instruction No. 107n, advances received in the budgetary accounting were reflected. But in Appendix No. 1-26n it is proposed to reflect the balance on the Credit of account 155 "Settlements on advances received" as of 01.01.05 without initial operations as a negative number on account 2 20503 000 "Settlements with debtors on income from market sales of goods, works, services ". Therefore, the article will use the specified budget account to reflect the amounts of advances received.
Since, according to the conditions of the example, the advance is fully credited in the month of its receipt, in order to reduce the number of accounting entries, VAT on advances is not calculated. VAT will be reflected at the time of sale of finished products and offset of the advance received earlier.
In practice, one should be guided by the provisions of Chapter 21 of the Tax Code of the Russian Federation on calculating VAT on advances received.

Purchased services of third-party organizations for the manufacture of products - 138,760 rubles. (without VAT)
Debit
Credit 2 30207 730 "Increase in Accounts Payable for settlements with suppliers and contractors for payments for other services";
- reflected the amount of "input" VAT on purchased services - 24163 rubles.
Debit 2 21001 560 "Increase in VAT receivables for purchased material assets, works, services"
Credit 2 30207 730 "Increase in Accounts Payable for settlements with suppliers and contractors for payments for other services."

Paid for the services of third-party organizations -162923 rubles.
Debit 2 30207 830 "Reduction of Accounts Payable on settlements with suppliers and contractors of other services"
Credit 2 20101 610 "Disposals of funds of an institution from bank accounts";

Settlement documents were presented to buyers of finished products - 826,000 rubles. (with VAT - RUB 126,000)
Debit 2 20503 560 "Increase in receivables on income from market sales of goods, works, services"
Credit ;
If we turn to the provisions of Instruction No. 107n, then when invoicing buyers of finished products (works, services), subaccount 401 "Deferred income" was used to reflect the amount of income expected to be received from the sale. The new Chart of Accounts contains an account of the same name. And in clause 221 of Instruction No. 70n there is an entry that the transfer to the income of the current reporting period of the contractual value of the executed and delivered to the customer goods, works, services is reflected according to the Debit of account 0 40104 130 "Deferred income from market sales of goods, works, services" and Credit of account 0 40101 130 "Income from market sales of goods, works, services". But in the description of the account in clause 224, the economic content of the account is different. In accordance with Instruction No. 70n, account 0 40104 100 "Deferred income" has a narrowly specialized application. It is intended only for accounting of the amounts accrued to customers for the individual stages completed and handed over to them. works and not related to the income of the current reporting period. The example deals with the sale of finished products - goods. That is, it can be assumed that in the previously considered paragraph 221 of Instruction No. 70n, an incorrect wording was admitted. Therefore, the example uses the account of income from market sales of goods, works, services, and not deferred income.
- accrued wages to workers employed in the manufacture of products - 270396 rub.
Debit 2 10604 340 "Increase in the cost of materials, finished products (works, services)"
Credit 2 30201 730 "Increase in Payables payable";

Unified social tax and insurance premiums for compulsory pension insurance and compulsory social insurance against industrial accidents and occupational diseases- RUB 70,844 (RUB 70,303 + RUB 541)
Debit 2 10604 340 "Increase in the cost of manufacturing materials, finished products (works, services)"
Credit 2 30302 730 "Increase in Accounts Payable on the Unified Social Tax and Insurance Contributions for Compulsory Pension Insurance";
- accruals are listed for the amount of wages
Debit 2 30302 830 "Reduction of accounts payable for the unified social tax and insurance contributions for compulsory pension insurance" - 70303 rubles.
AND
Debit 2 30306 830 "Reduction of Accounts Payable for the obligatory social insurance from industrial accidents and occupational diseases "- 541 rubles.
Credit 2 20101 610 "Disposals of funds of an institution from bank accounts" - 70,844 rubles;

The cost of the finished product includes the cost of the materials used
Debit 2 10604 340 "Manufacturing of materials, finished products (works, services)" - 120,000 rubles.
Credit 2 10500 440 "Decrease in the cost of inventories;

Produced by tax deduction for VAT on the cost of services rendered 24,977 rubles.
Debit 2 30304 830 "Reduction of Value Added Tax Accounts Payable"
Credit 2 21001 660 "Reduction of VAT receivables for purchased material assets, works, services";
- finished products were accepted for accounting at the actual cost of 600,000 rubles.
Debit 2 10506 340 "Increase in the cost of finished products"
Credit 2 10604 440 "Reducing the cost of manufacturing materials, finished products (works, services);
- the finished product was written off when the customer was released RUB 600,000.
Debit 2 40101 172 "Income from the sale of assets"
Credit 2 10506 440 "Reducing the cost of finished products";
- reflected in financial result the actual cost of the finished product is 600,000 rubles;
- payment has been received from the customer for sold products at market value in the final settlement of 426,000 rubles. ((826,000 rubles - 400,000 rubles)
Debit 2 20101 510 "Receipts of funds of the institution to bank accounts"
Credit 2 205030660 "Decrease in receivables on income from market sales of goods, works, services."
- reflects the amount of VAT on the cost of finished products to be paid to the budget - 126,000 rubles.
Debit 2 40101 130 "Income from market sales of goods, works, services"
Credit 2 30304 730 "Increase in Value Added Tax Accounts Payable";

Reflected the amount of advance payment of income tax for the 1st quarter of 2005 RUB 24,000. ((826,000 rubles - 600,000 rubles - 126,000 rubles) X 24%) =.
Debit 2 40101 130 "Income from market sales of goods, works, services"
Credit 2 30303 730 "Increase in Income Tax Accounts Payable";
- at the end of the reporting period, VAT and income tax are transferred to the budget -
Debit 2 30304 830 "Reduction of Accounts Payable for Value Added Tax" -101023 rubles. (126,000 rubles - 24,977 rubles)
and
Debit 2 30303 830 "Reduction of Accounts Payable for Income Tax" - 24,000 rubles.
Credit 2 20101 610 "Disposals of funds of an institution from bank accounts" - 125,023 rubles.

You can consider a lot more transactions associated with the movement of inventories in a budgetary institution. And this, of course, will be done in the following materials devoted to budget accounting of material resources. And now I would like to dwell on a very interesting point related to the write-off of inventories. It is obvious that it is precisely about the procedure for writing off the assets in question that accountants of budgetary institutions may have quite a lot of questions.

Write-off of inventories

In accordance with clause 56 of Instruction No. 70n, inventories are written off by budgetary institutions at the average actual cost. Assessment of inventories at the average actual value is made for each group (type) of stocks by dividing the total actual value of the group (type) of stocks by their number. The indicated values ​​are formed, respectively, from the average actual cost, the amount of the balance at the beginning of the month and the received stocks during the given month. This means that during the month, similar groups of goods are accounted for in the usual manner. But the expense is accounted for during this period only in quantitative terms. At the end of the month, when the entire receipt of materials has taken place and issued, the average price for the group (type) of stocks is calculated. And only based on it, the amount of write-off of each of the materials is calculated. As a rule, the write-off of inventories at an average cost is used in accounting with a large daily turnover of homogeneous inventories. Moreover, their accounting is organized not in units (pieces), but in liters, tons, cubic meters, etc. But in most budgetary institutions this is not. And the "deferred" write-off of inventories proposed by the Ministry of Finance may not have the best effect on the timely preparation of financial statements.
At present, before the transition to Instruction No. 70n, the practice of writing off used materials is as follows. In budgetary institutions, each specific unit of inventories is recorded at its corresponding price. The value of disposed inventory is determined by multiplying the quantity of a particular type of inventory disposed of by its price.
In other words, the institution acquired the materials, used it up, immediately issued an act for writing off and deregistered from the register. book value... This cannot be done in the new conditions. Because when calculating the cost of written off materials, based on the average price, in comparison with the considered option, there will always be discrepancies - unwritten "penny" balances.
Since, in connection with the proposed write-off method, Instruction No. 70n does not give any additional definitions, it seems appropriate to formulate in the accounting policy of a budgetary institution for the purposes of budgetary accounting, a definition (description) of a group of reserves. For example, this: a group of inventories is recognized as homogeneous materials that have the same parameters (size, grade, brand or other characteristic features), with slight fluctuations in prices (within 10%).
Let us consider, for example, the procedure for determining the cost of consumed inventories according to the new rules.
Example
On May 1, in the college's warehouse, there were 3 packs of writing paper at a price of 144 rubles, for a total of 432 rubles. and 1 pack at the price of 139 rubles. During the month it was:
a) 5 packs of similar paper were purchased at a price of 150 rubles. for a total amount of 750 rubles;
b) 7 packs issued from the warehouse and used for educational purposes.
It is necessary to determine the cost of retired reams of paper using the average actual cost method (hereinafter referred to as SPS) and the total cost of college paper for May.

Determine the average actual cost of one pack of paper:
SPS = ((432 rubles + 139 rubles) + 750 rubles) / ((3 pcs. + 1 pcs.) + 5 pcs.) = 146.8 rubles / pach.
Hence, total amount the cost of spent paper in May will be 1,027.6 rubles. (146.8 rubles * 7 packs).

When selling purchased goods in accordance with paragraphs. 3 p. 1 art. 268 of the Tax Code of the Russian Federation does not provide for the write-off of the cost of each unit by itself, and the average cost method is allowed to be used only in cases where, taking into account the technological features, it is impossible to use the FIFO and LIFO methods.

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