Report on the execution by the institution of its FCD. How to report on the execution of planned budget indicators. Fulfillment of financial and economic activities
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Order of the Ministry of Finance of the Russian Federation from 25-03-2011 33n on approval of the Instruction on the procedure for compiling the submission of the annual quarterly ... Actual in 2018
Report on the execution by the institution of its financial and economic activity (f. 0503737)
34. The report on the implementation of the institution of its financial and economic activity (f. 0503737) (hereinafter, for the purposes of this Instruction - the report (f. 0503737) is compiled by the establishment (separate unit) in the context of species financial support (Activity): Own revenues of institutions (code of type - 2), subsidy for the implementation of the state (municipal) task (type code - 4), subsidies for other purposes (type code - 5), budget investments (type code - 6), funds For mandatory health insurance (code of type - 7), as of April 1, July 1, October 1, January 1, the year following the reporting date.
35. The figures for January 1 of the year following the reporting are reflected in the report (f. 0503737) without taking into account the results of the final accounts for closing accounts upon completion fiscal yearconducted on December 31 of the reporting fiscal year.
36. In the report (f. 0503737), the growing outcome is reflected by the performance of the institution (its separate division) in reporting period Plan of financial and economic activities (estimates of income and expenses) for the current (reporting) fiscal year (hereinafter referred to as the performance indicators).
Plan performance indicators are reflected on the basis of analytical data. accounting institutions in the context of analytical codes of the type of income (other revenues, including from borrowing (sources of funding for the deficit of the institution's funds) (hereinafter - receipts) and expenses (other payments, including on the repayment of borrowing) (hereinafter referred to) respectively (f. 0503737):
Section 1. Revenues of the institution;
Section 2. Expenses of the institution;
Section 3. Sources of funding for the deficit of the institution.
37. In order to disclose information on the performance of the plan, taking into account the more detailed (expanded) investment analytics (disposal), approved by the Fund of Financial and Economic Activities (estimates of income and expenses) of the institution, the Founder's act, the relevant financial authority can be entered in the report sections (f. 0503737) Additional substrings.
38. In column 4 of the report (f. 0503737) are reflected according to the sections of the report - "Revenues of the Institution" "Establishment of the Institution", "sources of funding for funding for the establishment of funds of funds", the amounts planned for the current (reporting) financial year of income, expenses, funds from borrowing and payments to the repayment of borrowing (hereinafter - the receipt and payment of sources of funding for the deficit of the institution's funds) approved by the Plan of Financial and Economic Activities (estimates of income and expenses) of the establishment for the current (reporting) fiscal year, taking into account subsequent changes decorated in the prescribed manner The reporting date (hereinafter under the purposes of this Instruction - approved planned appointments), reflected on the relevant accounts analytical accounting Accounts 050410000 "Estimated (scheduled) destinations of the current fiscal year."
On line 700 Counts 4 of the section "Sources of financing a deficit of the institution's deficit" is reflected by the planned plan of financial and economic activities (estimates of income and expenses) of the establishment of a change in cash balances of the institution regarding the beginning of the reporting fiscal year: in terms of the planned change in the balance of funds of the institution, including (increasing, decreasing) funds placed by an autonomous institution for its deposit accounts:
planned indicator Increasing the balance of funds of the institution is reflected in line 700 with a "minus" sign;
the planned indicator of reducing the balance of funds of the institution is reflected in line 700 with a "plus" sign.
Count 4 on strings 710, 720 is not filled.
On line 820, 821, 822 graphs 4 of the section "Sources of funding for the deficit of funds of funds" are reflected by the planned appointments of revenues (disposal) of funds of the institution in the implementation of the settlements produced between the headquarters and its separate division (between separate divisions One institution):
on line 821, the planned indicator of cash receipts is reflected, the indicator is reflected with the "Plus" sign;
on line 822 reflects the planned indicator of the deposit of funds, the indicator is reflected with the "minus" sign;
the indicator on line 820 is equal to the sum of the rows 821 and 822.
According to rows 830, 831, 832 Counts 4 of the section "Sources of funding for funding for funds of agencies" reflect the planned appointments of changes in settlements to attract funds from other types of financial security (activities) in execution within the remainder of their own funds of obligations (monetary obligations):
on line 831 reflects the planned indicator of the increase in calculations to attract balances, the indicator is reflected with the "plus" sign;
on line 832 reflects the planned indicator of reduction of calculations to attract balances, the indicator is reflected with the "minus" sign;
the indicator on line 830 is equal to the sum of the rows 831 and 832.
39. The column 10 "not executed scheduled destinations" the difference is reflected in the reporting date, respectively, according to the sections of the report - "Revenues of the Institution" "Expenses of the Institution", "Sources of funding for the deficit of the establishment of funds" between the Graph 4 and Graph 9.
By rows that does not contain data in column 4, the graph 10 is not filled.
The figure of Count 10 via strings 010, 200, 520, 620 is defined as the sum of unfulfilled assignments by section (by group of strings).
Count 10 on strings 710, 720, 731, 732 is not filled.
40. On line 450 of the report reflects the difference in the line 010 of the section "Revenues of the Institutions" and the line 200 of the "Expenses of the institution", respectively, in graphs 4, 5, 6, 7, 8, 9.
Count 10 on line 450 is not filled.
41. The report line 500 shows the sum of the strings 520, 620 700, 730, 820, 830, respectively, in graphs 4, 5, 6, 7, 8, 9.
Indicators on the line 500 of the section "Sources of financing a deficit of the institution" in columns 4, 5, 6, 7, 8, 9 should be equal to indicators reflected in line 450 in columns 4, 5, 6, 7, 8, 9 of section "Expenditures institutions "respectively with the opposite sign.
42. In the "Revenue Institutions" section reflect:
Data on cash receipts of income (taking into account their returns), performed: through the facial accounts opened by the institution in the body carrying out cash service - graph 5; through bills in rubles and foreign currency, open in credit institutions to the institution in accordance with the legislation Russian Federation (hereinafter - bank accounts) - Count 6; through the cash office of the institution - graph 7;
data on the execution of planned appointments for income institutions without cash flow (hereinafter referred to as noncassive operations) - Count 8;
In column 5 - on the basis of analytical data by type of income reflected in the off-balance accounts of 17 "Receipts of funds for the accounts of the institution" open to accounts 020111000 " Cash Institutions on facial accounts in the Treasury body "and 020113000" Cash tools in the Treasury Authority ", as well as data on the execution of returns overly received by the income institution performed at the expense of other financial sourceattracted within the remainder of funds on the personal account of the institution reflected in correspondence with the debit of account 030406000 "Calculations with other creditors". At the same time, the operations on enrollment on the facial accounts of cash institutions received at the cashier's office in the form of income, in columns 5 are not included;
In column 6 - on the basis of analytical data on the types of income reflected in the off-balance sheet accounts 17 "Receipt of funds for the accounts of the institution" opened to accounts 020121000 "Cash to the institution in accounts in credit organization"(for autonomous institutions), 020123000" Cash funds in a credit institution in the way "and 020127000" Cash funds in foreign currency in the accounts in the credit institution ", as well as data on the execution of returns overly received by the institution of income performed at the expense of other financial The source attracted within the balance of funds on the bank account of the institution reflected in the correspondence with the debit of account 030406000 "Calculations with other creditors". At the same time, the operations of autonomous institutions to enroll in bank accounts of cash (in rubles) enrolled in the cash register in the form of income , in columns 6 are not included;
In column 7 - on the basis of analytical data on the types of income received in the reporting period in the office of the institution, and reflected in the account 020134000 "Cashier", as well as data on the execution of returns overly received by the institution of income performed at the expense of a different financial source attracted within The balance of cash establishments in the checkout reflected in correspondence with the debit of account 030406000 "Calculations with other creditors".;
in column 8 - on the basis of data on the relevant accounts of analytical accounting, reflecting noncassive operations on the income of the institution, in the context of the types of revenues provided for by the planned appointments for the current (reporting) fiscal year.
43. In the section "Costs of the institution" reflect:
Cost payment data (taking into account their recovery), performed: through facial accounts opened by the institution in the body carrying out cash services - column 5; through accounts in rubles and foreign currency, open in credit institutions to the institution in accordance with the legislation of the Russian Federation - Count 6; through the cash office of the institution - graph 7;
data on noncassive operations of the expenditure of the institution - graph 8;
The total amount of the planned assignments for the reporting period is graph 9 (the sum of the graph 5, 6, 7, 8).
When forming a report partition, indicators are reflected:
In column 5 - on the basis of analytical data by types of expenses reflected in the off-balance accounts of 18 "Delegation of funds from the institution's accounts" opened to the accounts of 020111000 "Cash tools on facial accounts in the Treasury Body", as well as data on the implementation by the establishment of expenses ( Monetary obligations) performed at the expense of another financial source attracted within the balance of funds on the personal account of the institution reflected in correspondence with the debit of account 030406000 "Calculations with other creditors". At the same time, cash funds from the personal accounts of cash accounts, for the implementation of payments for the expenditures of the institution, are not included in Count 5;
in column 6 - on the basis of analytical data on the types of expenses reflected in the off-balance sheet accounts 18 "Departure of funds from the institution's accounts" opened to the accounts of 020121000 "Cash funds in the accounts in the credit organization" (for autonomous institutions), 020126000 "Letters of credit on accounts of institutions in the credit institution "and 020127000" Cash funds in foreign currency in the credit institutions ", as well as data on the execution by the establishment of expenses (monetary obligations) performed at the expense of another financial source attracted within the balance of funds on the institution bank account reflected in correspondence with the debit of account 030406000 "Calculations with other creditors". At the same time, the operations to receive cash institutions from bank accounts, for the implementation of payments on the expenditure of the institution, are not included in the Count Count 6;
In column 7, on the basis of analytical data on the types of payments made by the costs made in the reporting period from the office of the institution, and reflected in the account 020134000 "Cashier", as well as data on the implementation of expenses (monetary obligations), performed at the expense of another financial source, Attached within the remainder of cash establishment in the checkout, reflected in correspondence with the debit of account 030406000 "Calculations with other creditors";
In column 8 - on the basis of data on the relevant accounts of analytical accounting, reflecting noncassive operations on the expenditure of the institution, in the context of the types of expenses provided for by the planned appointments for the current (reporting) fiscal year.
44. In the section "Sources of funding for the deficit of the institution" reflect:
data on the cash receipts and the disposal of sources of funding for the deficit of the facility of the institution, performed: through facial accounts opened by the institution in the body carrying out cash services - graph 5; through accounts in rubles and foreign currency, open in credit institutions to the institution in accordance with the legislation of the Russian Federation - Count 6; through the cash office of the institution - graph 7;
Data on noncassive operations on the execution of revenues (payments) sources of funding for the deficit of institutions - Count 8;
the total amount of the planned assignments for the reporting period is graph 9 (the sum of the graph 5, 6, 7, 8).
When forming strings 520, 620, the amount of the amount is reflected:
row indicators 521, 523, 525, 527 621, 625 are reflected in the positive value (with a "plus" sign), on line 522, 524, 526, 528, 622, 626 - with a "minus" sign;
In column 5 - on the basis of analytical data on the types of receipts (payments) of sources of funding for the deficit of the institution reflected in the off-balance accounts of 17 "Receipt of funds for the accounts of the institution" and 18 "departure of funds from the accounts of the institution" open to the account 020111000 "Cash Facility facilities on the facial accounts in the Treasury body "and 020113000" Cash tools in the Treasury Authority ", in the positive and negative value of the indicators defined by paragraph six of this clause, as well as data on the execution of payments to the establishment of funds for funding for the establishment of the institution, Executed at the expense of another financial source attracted within the balance of funds on the personal account of the institution reflected in correspondence with the debit of account 030406000 "Calculations with other creditors". At the same time, the operations for enrollment on the facial accounts of cash institutions from the office of the institution in Count 5 are not included;
in column 6 - on the basis of analytical data on the types of receipts (payments) of sources of funding for the deficit of the institution, reflected in the off-balance accounts of 17 "Receipt of funds to the accounts of the institution" and 18 "of the disposal of funds from the institution's accounts", open to accounts 020121000 "Cash Means of the institution in the accounts in the credit organization ", 020123000" Cash funds in a credit institution in the way ", 020126000" Letters of credit in accounts of institution in a credit organization ", 020127000" Cash funds in foreign currency in the accounts in the credit institution ", in positive and In the negative value of the indicators, paragraph of the sixth of this paragraph of instructions, as well as data on the execution of payments by the establishment of funds to finance the deficit of the establishment of funds performed at the expense of another financial source attracted within the balance of funds in the bank account of the institution reflected in correspondence with the debit of account 030406000 Calculations With other creditors. " At the same time, the operations to enroll in bank accounts of cash institutions from the office of the institution in Count 6 are not included;
in column 7 - on the basis of analytical data on types of receipts (payments) of sources of funding for funding for the establishment of funds made in the reporting period from the office of the institution, and reflected in the account 020134000 "Cassa", as well as data on the execution of payments to the establishment of funds for funding for the establishment of institution performed at the expense of another financial source attracted within the remainder of the Cash Institution at the checkout reflected in correspondence with the debit of account 030406000 "Calculations with other creditors";
in column 8 - on the basis of data on the appropriate accounts of analytical accounting, reflecting noncassive operations on sources of funding for the deficit of institutions, in the context of the types of income (payments), provided for by the planned appointments for the current (reporting) fiscal year.
Row 700 Count 5, 6, 7, 9 reflects the amount of strings 710 and 720.
Row 710 is formed:
In column 5 - on the basis of data on the receipt of funds for personal accounts of the institution reflected in the debit of accounts 020111000 "Cash funds on the facial accounts in the Treasury body", 020113000 "Cash tools in the Treasury Authority", with the exception of data on income reflected in correspondence with the credit of the account 020113000 "Cash tools in the Treasury Authority";
In column 6 - on the basis of data on the receipt of funds for bank accounts of the institution reflected in the debit of accounts of 020121000 "Cash tools for the accounts in the credit institution" and 020122000 "Cash tools established for deposits in the credit institution" (for an autonomous institution) , 020123000 "Cash tools in a credit institution in the way", 020126000 "Letters of credit in the accounts of the institution in the credit organization", 020127000 "Cash funds in foreign currency in the accounts in the credit institution", with the exception of data on income reflected in the Credit Current accounts 020113000 "Cash tools in the Treasury Authority";
Count 7 on the basis of data on receipts (increments) of funds in the cash desk of the institution reflected in the debit of account 020134000 "Cashier", with the exception of data on income reflected in the Credit Credit 00121000 "Cash tools in the credit institution" (for autonomous institution), 020123000 "Cash tools in a credit institution in the way", 020127000 "Cash funds in foreign currency in the accounts in the credit institution";
Count 8 is not filled;
in column 9 - the sum of the indicators on line 710 Count 5, 6, 7, 8.
Row data 710 is reflected in the negative value.
Row 720 is formed:
In column 5 - on the basis of data on cash payments from personal accounts of the institution reflected on the loan of accounts 020111000 "Cash tools on the facial accounts in the Treasury authority" 020113000 "Cash funds in the Treasury Authority in the way";
in column 6 - on the basis of data on cash payments from the personal accounts of the institution reflected on the loan of accounts 020121000 "Cash tools for accounts in the credit institution", 020123000 "Cash funds in a credit organization in the way", 020126000 "Letters of credit in accounts of institution in the credit institution ", 020127000" Cash tools in foreign currency in the accounts in the credit organization ";
in column 7 - on the basis of data on cash payments from the office of the institution reflected on the account of the account 020134000 "Cassa";
count 8 is not filled;
in column 9 - the sum of the indicators on line 720 Count 5, 6, 7. 8.
Row data 720 is reflected in the positive value.
Row 730 Count 5, 6, 7, 9 reflects the amount of strings 731 and 732 in columns 5, 6, 7, 9, respectively.
On line 731, 732 reflect the amount of currency revolutions between the accounts of the institution (a separate division), accounts and a cash register (a separate division):
on line 731 - the amount of funds received in the reporting period to the account (at the cashier) of the institution (a separate division). The indicator is reflected in the positive value (with a "plus" sign);
On line 732 - the amount of funds retired in the reporting period from the account (from the cash register) of the institution (separate unit). The indicator is reflected in the negative value (with the "minus" sign).
Count 7 on strings 731, 732 is not filled.
Row 820 Count 5, 6, 9 reflects the sum of the rows 821 and 822 in the graph 5, 6, 9, respectively.
Graphs 7, 8 on line 820 are not filled.
Row 821 is filled on the basis of data on the increase in domestic calculations in terms of cash receipts during the calculations between the headquarters and its separate division for the purposes of payment of taxes and (or) centralization of funds:
In column 5 - on the facial account of the institution, open in the financial authority. The data is reflected in debit turns of the relevant accounts of 020111000 "Cash tools on the facial accounts in the Treasury body", 020113000 "Cash funds in the Treasury Authority" in correspondence with the account of account 030404510 "Introductional calculations for change (increase) cash balances". The income indicator is reflected in the positive value;
in column 6 - on the accounts of institutions in rubles and foreign currency, open in accordance with the legislation of the Russian Federation in credit institutions. The data is reflected in debit turns of the relevant accounts of 020121000 "Cash funds in accounts in the credit organization", 020123000 "Cash tools in a credit institution in the way", 020127000 "Cash funds in foreign currency in accounts in the credit institution" in account credit correspondence 030404510 "Intraward calculations for change (increase) cash balances". The income indicator is reflected in the positive value;
graphs 7, 8 are not filled.
Row 821 columns 9 is equal to the sum of indicators on line 821 Count 5, 6, 7, 8.
The line 822 is filled on the basis of data on the reduction of internal calculations in terms of cash transfer transactions within the calculations between the headquarters and its separate division for the purpose of payment of taxes and (or) the centralization of funds:
in column 5 - from the personal account of the institution opened in the financial authority. The data is reflected in loan turnover of the relevant accounts of 020111000 "Cash funds from personal accounts in the Treasury authority" in correspondence with the debit of account 030404610 "Introductional calculations on the change (decrease) of cash balances". An indicator of the decrease in internal calculations is reflected in the negative value;
In column 6 - with invoices of the institution in rubles and foreign currency, open in accordance with the legislation of the Russian Federation in credit institutions. The data are reflected in loan turnover of the relevant accounts of 020121000 "Cash funds in the accounts in the credit institution", 020123000 "Cash tools in a credit institution in the way", 020127000 "Cash funds in foreign currency in the accounts in the credit institution" in correspondence with the debit of account 030404610 "Intraward calculations to change (decrease) cash balances". An indicator of the decrease in internal calculations is reflected in the negative value;
Graphs 7, 8 are not filled.
Row 822 columns 9 is equal to the amount of indicators on line 822 Count 5, 6, 7, 8.
Row 830 Count 5, 6, 7, 8, 9 reflects the sum of the rows 831 and 832 in graphs 5, 6, 7, 8, 9, respectively.
Line 831 is filled on the basis of data to increase calculations in terms of payment of monetary obligations received by the Institution (payments, returns) within the balance of funds of the institution at the expense of other sources of financial support (activities):
In column 5 - within the remainder of the funds on the personal account of the institution opened in the financial authority. The data is reflected in the debit turnover of the account 020111000 "Cash to the institution on the facial accounts in the Treasury Body", other accounts to reduce settlements on the payment of agencies in correspondence with the account of the account 030406000 "Calculations with other creditors". The income indicator is reflected in the positive value;
In column 6 - within the balance of the institution in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data is reflected in debit turns of the relevant accounts of 020121000 "Cash funds in the accounts in the credit organization", 020127000 "Cash tools in foreign currency in the accounts in the credit institution", other accounts to reduce settlements on the payment of the institution in correspondence with the account loan 030406000 "Calculations With other creditors. " The income indicator is reflected in the positive value;
graphs 7, 8 are not filled.
Row 831 columns 9 is equal to the amount of indicators on line 821 Count 5, 6, 7, 8.
Row 832 is filled on the basis of data on the reduction of calculations in terms of operations on attracting within the balance of cash on payment of monetary obligations adopted by the Institution of other sources of financial support (activities):
in column 5 - within the remainder of the institution opened in the financial authority. The data is reflected on the loan turnover of the account 020111000 "Cash to the institution from personal accounts in the Treasury body" in correspondence with the debit of 030406000 "Calculations with other creditors". The calculation decrease rate is reflected in the negative value;
In column 6 - within the balance of the accounts of the institution in rubles and foreign currency, open in accordance with the legislation of the Russian Federation in credit institutions. The data are recorded on loan turnover of the relevant accounts 020121000 "Cash funds in the accounts in the credit institution", 020127000 "Cash funds in foreign currency in the accounts in the credit institution" in correspondence with the debit of account 030406000 "Calculations with other creditors". The calculation decrease rate is reflected in the negative value;
Graphs 7 - within the remainder of the funds at the office of the institution. The data is reflected in credit turnover of the account 020134000 "Cashier" in correspondence with the debit of account 030406000 "Calculations with other creditors". The calculation decrease rate is reflected in the negative value;
graph 8 is not filled.
Row 832 columns 9 is equal to the amount of indicators on line 832 Count 5, 6, 7, 8.
45. The headquartem is a consolidated report (f. 0503737) on the basis of reports (f. 0503737) compiled and represented by separate units by summing up the same names of the rows and graphs of the corresponding sections of the report and eliminate interrelated indicators based on the line data " cash payments"Help (f. 0503725 by counting code 030404000, 040110180, 040120241) in the following order:
by summing up the same names that form a line 010 of the section "Revenues of the Institutions", line 200 of the section "Expenses of the institution" and line 520, 700, 730, 820, 830 "Sources of funding for funding for funds of the institution" Count 4 reports (f. 0503737) included in the consolidated report (f. 0503737);
By summing the indicators of the same name forming the line 010 of the section "Revenues of the Institutions", line 200 of the section "Establishment Expenses" and the line 520 of the section "Sources of funding for the deficit of funds of the institution" Count 5, 6, 7, 8, 9 reports (f. 0503737) included The consolidated report (F.0503737);
by summing the indicators of the strings 710 and 720 of the section "Sources of financing the deficit of the facility of the institution" Count 4, 5, 6, 7, 9 reports (f. 0503737) included in the consolidated report (F.0503737);
By eliminating interrelated indicators for strings 710, 821 Count 4, 9 and indicators for strings 720, 822 Count 4, 9 of the section "Sources of financing a deficit of the establishment of a consolidated report (f. 0503737), in the amount of operations between the headquarters and its separate divisions , on transferring (obtaining) funds for the purposes of paying taxes and (or) centralization and distribution by the headquarters of funds;
By eliminating interrelated indicators in the amount of operations to receive (transfer) in the framework of the centralization and distribution of income on the results of the activities after tax reflected in the relevant lines of the section "Revenues of the Institutions" and the section "Faculty Expenditures" Count 4, 9 reports and increasing indicators ( Reducing) Cash reflected in strings 710, 720 Count 4, 9 consolidated report (f. 0503737).
Rates 820, 821 and 822 Count 4, 9 of the section "Sources of financing a deficit of the establishment of a" consolidated report (f. 0503737) must be zero.
Published 03.06.2016 12:03 Views: 4221In this article, we will consider the procedure and nuances of filling F.0503737 in the program "1C Accounting of the State Institution 8 Ed. 1.0. This report, a growing outcome is reflected in the performance of the institution in the reporting period of the plan of financial and economic activities for the reporting period.
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From January 1, 2016 acts new edition Instruction No. 33n, according to which the performance indicators of this plan should be reflected on the basis of analytical data of the institution in the context of analytical codes according to the relevant codes budget classificationcorresponding to the type of revenue, the type of disposal, respectively, by the sections of the report:
1. Section 1 "Revenues of the Institution"
In 4 counts, data from the planned appointment document fall. Indicators can be decrypted by pressing the right mouse button
2. Section 2 "institution expenses". 
The section "institution expenses" is now filled not in the context of the codes economic classification, and in the context of analytics codes (view of the flow). 
3. Section 3 "Sources of financing a deficit of the Funds of the Institution"
This section is complemented by the following rows:
590 - reflects the amount of strings 591 and 592;
591 - is formed on the basis of indicators on the receipt - cash from returning the amounts of previously listed cash provisions, as well as the receivables of past years (restoration of cash spending of past years);
592 - formed on the basis of indicators - on the disposal of funds when transferring monetary services, as well as the return of residues of subsidies of past years.
4. Section 4 "Information on the returns of remnants of subsidies and spending of past years." Before making changes, this section was called "Information on the returns and payments of the provisions of past years." It should reflect the amount of income (disposal) from the returns of the residues of past years subsidies, the amounts received to repay the receivables of past years.
These are the main nuances of filling the form in a new way. If you have questions about the formation of the report, they can be set in the comments to the article.
If you need more information about 1C: BSU 8, then you can get our collection of articles for free.
Consultant Companies "Maipl" According to 1C programs for government agencies
The purpose of analyzing expenses under the articles of the FCD plan is to create the norms of economic activities of the organization, which allows us to evaluate the completeness of the use of the FCD plan, providing the establishment of material resources, identifying the reasons for deviations of actual expenses from the FCD plan, checking compliance with the established costs of expenses. (f. 0503127), on the execution of FCD plans for income-generating activities (f. 0503137) can be considered one of the easiest to prepare and control. But the report of the budgetary institution on the fulfillment of the plan of financial and economic activities (f. 0503737) was much more complicated.
In the process of executing the budget estimate of the official institutions, the plan of financial and economic activities by budget and autonomous institutions, state and municipal institutions take on monetary obligations to individuals and legal entities.
The adoption of monetary obligations is the right to exercise costs and payments by drawing up payment and other documents necessary for spending and payments, within the limits of the founder of LBA budgetary efficses to state institutions and planned appointments, approved by the founder of the financial and economic activity plan, to budget and Autonomous institutions.
In accounting, the adoption of monetary obligations is reflected at the time of the commission economic operations According to the recognition of a debt to pay out at the expense of the institution:
On the accrual of various payments to employees;
Institutions;
On the accrual of various taxes, fees and payments to the budget;
On the accrual of debts to suppliers and contractors for the goods (works, services);
According to the accrual of debts on other economic operations in accordance with applicable law.
The adoption of monetary obligations is recorded simultaneously with the recognition of the payable debt of the institution to be repurchased at the expense of the facility of the institution.
Under the means of control, specific procedures are understood by the management of the institution and implemented by the staff of the institution in certain areas and regions of financial and economic activities in order to ensure efficient and reliable management of the institution.
Concrete actions and activities for the management of financial and economic activities of the institution derive from the institution's developed accounting policy and serve for its real incarnation.
The means of control applied by the institution are diverse and are determined by the specificity of the activities of the institution. At the same time, the most common means of control applied in all institutions are distinguished:
On the accounting documents Regulatory signatures of the head and (or) of the chief accountant or other authorized persons are necessary;
It is necessary at certain periods to carry out internal and external accomplice of calculations;
Conducting oncoming accounting records, the system of control by senior accountants for the quality of the work of the employees subordinates;
Checking the correctness of the implementation of document management, including a solid numbering of the documents being created, registration of documents in special journals, broching documents, storage and archiving procedures, etc.;
Carrying out scheduled and sudden inventories of property and commitments of the institution in accordance with the established procedure;
Use for the purpose of controlling information obtained from external sources;
Implementation of measures aimed at limiting unauthorized access to the assets of the institution;
Implementation of measures aimed at restricting the access of unauthorized persons to the system of document management and accounting;
The study of the dynamics of economic indicators, a comparative analysis of actual indicators with planned and regulatory indicators, identifying the causes of significant discrepancies.
Controls should ensure the following goals:
Sufficient separation of duties;
Proper documentation of operations and accounting;
Ensuring the safety of assets and accounting records;
Independent activity checks.
A report on the execution by the institution of its financial and economic activity (f. 0503737) is formed in accordance with the procedure for the procedure for the preparation, submission of the annual, quarterly accounting statements of state (municipal) budget and autonomous institutions, approved. Order of the Ministry of Finance of Russia of 03/25/2011 No. 33N (hereinafter referred to as instructions No. 33N). This form It is the main one in the kit of quarterly reporting. 25.
Most institutions have been translated into a new legal status since the beginning of the fiscal year, and the first quarter of 2012 for many became debut in terms of reporting formation on Instructions No. 33N. The results determined the range of problems in the order of filling out the report (f. 0503737), which can be divided into two groups:
Associated with the procedure for reflection of operations during the transition to a new type of institution in the form of the remains of last year. These problems are temporary and in the next fiscal year will be irrelevant;
Associated with the difficulties of understanding the procedure for filling out separate sections of the report (F. 0503737) and interchanges of indicators.
Prior to the transition to a new status, budgetary institutions were participants in the budget process as recipients of budget funds (PBS), for which, according to the order of the Treasury of Russia dated 07.10.2008 No. 7n in the Treasury bodies, an account with code 03 was opened - the PBS personal account. The counting code has changed and the counting code: 20 - the personal account of the budgetary institution, which is carried out by the movement of a subsidy for the implementation of state assignment and funds from the income-generating activity (traffic rules). 26.
In connection with the closure of the account 03, the treasury bodies in early 2012 were transferred to the transfer of funds received from traffic rules in 2011, at the expense of 20. Thus, a dual situation arose in the establishment of institutions: on the one hand, an incoming balance of the account 0 201 11,000 "Cash tools in the Treasury Body" is, and on the other hand, in the report on the status account of the budget institution (the personal account of the autonomous institution) (F. 0509401), the "0" is initiated.
When forming a report (f. 0503737) in Section 1 "Revenues of the Institution" of the original information for column 5 are data on offline account 17, open to accounts 0 201 11,000, 0 201,33,000. Operations for enrollment on the personal accounts of cash received at the cash desk of the institution in the form of income, in columns 5 are not included. For the graph 7, it is necessary to use analytical data in the context of the types of income in account 0 201 34,000 "Cassa".
The main feature of the report (f. 0503737) is that the composition of the cash execution of the planned appointments includes not only the amount of income and expenses carried out by non-cash pathway, but also carried out in cash.
After filling in partitions 1 and 2, the result of the execution of planned assignments (deficiency / surplus) is determined for which the line 450 is highlighted. This difference between the indicators of the line 010 of section 1 and the string 200 of section 2 across all graphs except the column 10.
The result of the work on the formation of the report (f. 0503737) is to compile a section 3 "sources of funding for the deficit of the institution's funds". In obligatory manner in the report (f. 0503737), rows 700 (strings 710 and 720) and 730 are filled (the sum of the strings 731 and 732 ). Rows 520, 620, 820 and 830 are special cases, their formation depends on the characteristics of the activities of the institution.
With the right to fill the report (f. 0503737), the data on line 450 "The result of the execution (deficit / surplus)" must coincide with the indicators on the line 500 "sources of funding for funds deficit" with a reverse sign.
Consider the quality of the execution of the FCD Plan in the GBPOU CO "Ural Rifey Technical School for 2011-2013. This is well visible in tables 4,5,6 filled out on the basis of reports on the execution by the FCD Institution (Appendix 9,10,11). The execution of planned appointments in budgetary organizations is carried out only through the personal accounts of this organization.
Table 4- execution of the FCD plan for 2011
|
Name of the indicator |
Rub. |
Rub. | |
|
Wage | |||
|
Other payments | |||
|
Communication services | |||
|
Transport services | |||
|
Utilities | |||
|
Other works, services | |||
|
Other expenses | |||
|
Increase value material reserves | |||
|
Social assistance benefits to the population | |||
|
Increase the cost of fixed assets | |||
|
Budget costs total |
Table 5 - Performance of the FCD Plan for 2012
|
Name of the indicator |
Approved by planned appointments |
Executed planned appointments |
Not fulfilled by planned appointments |
|
including: wage | |||
|
other payments | |||
|
accrual for payments | |||
|
2. Acquisition of works, services | |||
|
including: communication services | |||
|
transport services | |||
|
utilities | |||
|
works, Property Service | |||
|
other works, services | |||
|
3. Other expenses | |||
End of Table 5.
Table 6 - Performance of the FCD Plan for 2013
|
Name of the indicator |
Approved by planned appointments |
Executed planned appointments |
Not fulfilled by planned appointments |
|
1. Warning and accrual for pay payments | |||
|
including: wage | |||
|
other payments | |||
|
accrual for payments | |||
|
2. Acquisition of works, services | |||
|
including: communication services | |||
|
transport services | |||
|
utilities | |||
|
works, Property Service | |||
|
other works, services | |||
|
3. Other expenses | |||
|
4. Costs for the acquisition of non-financial assets | |||
|
including: fixed assets | |||
|
material reserves | |||
|
Costs total |
Table 7 - Analysis of financial and economic activities in 2011-2013
|
Name of the indicator |
Executed planned appointments, rub. 2011 |
Executed planned appointments, rub. year 2012 |
Executed planned appointments, rub. year 2013 |
Deviation 2012 by 2011 in% |
Deviation 2013 by 2012 in% |
|
1. Warning and accrual for pay payments | |||||
|
including: wage | |||||
|
other payments | |||||
|
accrual for payments |
End of Table 7.
|
2. Acquisition of works, services | |||||
|
including: communication services | |||||
|
transport services | |||||
|
utilities | |||||
|
works, Property Service | |||||
|
other works, services | |||||
|
3. Other expenses | |||||
|
4. Costs for the acquisition of non-financial assets | |||||
|
including: fixed assets | |||||
|
material reserves | |||||
|
Costs total |
In 2011, utility costs were not used, since the institution had counters for heat, hot water, electricity, due to this, expenses significantly decreased compared to the previous year. For the rest of the articles, cash was allocated at the end of December, on the basis of which the plan was adjusted, but the means to master did not have time. The remains moved to the next year.
Since last year's remnants passed for the current year, the budget overrun 2012 and 2013.
The total financing for 2013 increased by 9.69% compared with the last year due to the increase:
Value of material reserves;
Utilities;
Transport services;
Wages;
Salary accruals.
This is due to price increases, increasing salaries and minimal wages in the area.
Consider the quality of the execution of the FCD plan in the GBPOU with the "Ural Rifey technique" from extrabudgetary activities that makes revenue for 2011-2013.
Table 8 - Analysis of the execution of the FCD plan from extrabudgetary and generating activities for 2011-2013.
|
Name of the indicator |
Executed planned appointments, rub. 2011. |
Executed planned appointments, rub. 2012. |
Executed planned appointments, rub. 2013. |
Deviation 2012 by 2011,% |
Deviation 2013 by 2012,% |
|
1. Warning and accrual for pay payments | |||||
|
including: wage | |||||
|
accrual for payments | |||||
|
2. Acquisition of works, services | |||||
|
including: communication services | |||||
|
transport services | |||||
|
utilities | |||||
|
rent for the use of property | |||||
|
works, Property Service | |||||
|
other works, services | |||||
|
3. Other expenses | |||||
|
4. Costs for the acquisition of non-financial assets | |||||
|
including: fixed assets | |||||
|
material reserves | |||||
|
Costs total |
Consider 8 can conclude that, compared with the past years, the costs of extra-budgetary and income-generating activities are increasing, which are completely dependent on the income of the institution. The company's income received uses for its urgent needs.
Analysis of the fulfillment of the plan of financial and economic activities of the Federal State budget institution Science Institute of Physics. L.V. Kirensky Siberian branch of the Russian Academy of Sciences (code code for OKD 0503737).
Approved planned appointments for income, according to the plan of financial and economic activities - 318,532,398,60 rubles, including:
subsidies to fulfill the state task ¬ 186 479 830.75 rubles;
subsidies for other purposes - 22 692 410,40 rubles;
funds for OMS - 0 rubles;
own income - 109 360 157.45 rub.
Cash fulfillment of income for 2015 amounted to
318 532 398.60 rubles, (100%) including:
subsidies for the implementation of the state task - 186 479 830.75 rubles. (100 %);
subsidies for other purposes - 22 692 410,40 rub. (100 %);
subsidies for the exercise capital investments - 0 rub.;
funds for OMS - 0 rubles;
own income - 109 360 157.45 rub. (100%); The discrepancy of the revenue from the property (row code 030 form 0503737), income from the provision of paid services (works) (line code 040 form 0503737), income from fines, penalties, other amounts of forced withdrawal (row code 050 form 0503737), revenues from the disposal of material Stocks (Row Code 090 and 095 forms 0503737) Through the personal accounts from the planned appointments occurred as a result of the reflection of VAT operations and income tax on the CSO article 130.
Approved planned appointments in costs according to the plan of financial and economic activities - 320 119 113.92 rubles, including:
subsidies for the implementation of the state task ¬ 186 479 830.75 rubles. Taking into account the return of 2014 expenses in the amount of 9,228.58 rubles;
subsidies for other purposes - 27,733,410,40 rubles. Taking into account the balance on 01.01.2015 in the amount of 5,041,000 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own income - 105 905 872.77 rub. Taking into account the balance on 01.01.2015 in the amount of 2,438,921,65 rubles, the return of expenses of 2014 in the amount of 4,427,24 rubles. and planned balance of funds as of 01.01.2016 in the amount of 5,893,206,33 rub.
Cash execution for expenses for 2015 amounted to 298 958 369.74 rubles, including:
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
Discrepancies are available between the form of OKUD 0503737 and the report on the status account status No. 20196C13050 for returning expenses and payments of the provisions of past years on the following Kward:
In the Cosway "221" in the amount of 7717.69 rubles, including:
subsidies for the fulfillment of state assignment - 3290.45 rubles,
own income - 4,427,24 rubles.
In Cosu "223" in the amount of 5938,13 rubles. including:
subsidies for the implementation of the state task - 5938,13 rubles,
Rangeous revenues are executed 100% for all sources of financing of obligations, including:
subsidies for the implementation of the state task - 186 479 830.75 rubles;
subsidies for other purposes - 22 692 410,40 rub.
subsidies for the purpose of making capital investments - were not planned;
oMS funds - were not planned;
own income - 109 360 157,45 rub., Including:
revenues from the property (rental of assets) - 1 752 893,85 rub.;
revenues from the implementation of the NIR and OCC and other proceeds from the provision of paid services (works) - 33,413,441,97 rubles;
income from fines, penalties, other amounts of forced withdrawal - 16 802,53 rubles.
revenues from the disposal of material reserves - 1 103 696.87 rubles;
of other transfers - subsidies from the Ministry of Education and Science of Russia as part of the implementation of the FDP "Studies and Development on Priority Directions for the Development of the Scientific and Technological Complex of Russia for 2014-2020", GRANTS RFBI, GRANTS RNF, Other targets (Projects of NIR, supported by the regional state autonomous institution "Krasnoyarsk Regional Fund for Support for Scientific and Scientific and Technical Activities") - 72 233 857,57 rubles;
other revenues - Communal cost reimbursement - 839,464,66 rubles.
According to the order of the Ministry of Finance of Russia of 01.07.2013 No. 65n (ed. Dated December 29, 2014) "On the approval of the instructions on the application of the budget classification of the Russian Federation (with changes and additions that have entered into force on 01/01/2015) Operations on the payment of VAT and tax on IF SB RAS Profit is reflected in line 040 Count 5 report (F.0503737) with minus sign in the amount of 467,954,30 rubles.
Not fulfilled by planned appointments on expenses of IF SB RAS at 21 174 400.00 rubles. (6.61% of annual planned appointments), including:
- - Subsidies for the implementation of the state task - 0 rubles.
- - Subsidies for other purposes - 21 174 400.00 rubles. (78.5%), including in Kward:
An increase in the cost of fixed assets - 21 174 400.00 rubles, namely:
based on the concluded contract No. 0319100018515000004 dated 02.12.2015, on the purchase of cryogenic probe tuning EMPX-H2 for measuring the magnetotransport, electrical, electro-optical and microwave properties of nanostructures in the amount of 21 068 130.00 руб. Payment is made on the fact of delivery within 22 weeks from the date of the contract,
saving funds as a result of competitive procedures in the amount of 106 270.00 rubles.
- - Subsidies on the purpose of the implementation of capital investments - 0 rubles;
- - Funds for OMS - 0 rubles;
- - Own income - 0 rubles.
The cash execution of the plan of financial and economic activities on the sources of funding for the deficit of the institution's deficit is given in the report on the implementation of the plan of its financial and economic activities (F.0503737) in section 3.
Information on the obligations of the institution to be executed in the relevant fiscal year is given in form 0503738.
The adoption of obligations (monetary obligations) was carried out within the revenues of revenues (revenues) approved by the Financial and Economic Plan, taking into account changes to the relevant fiscal year. Accounting received obligations (monetary obligations) is carried out on the basis of documents confirming their adoption in accordance with the list established by the establishment within the framework of the formation accounting Policy, taking into account the requirements for authorizing the payment of the received monetary obligations established by the financial authority.
Approved by planned appointments in costs (payments) in accordance with the plan of financial and economic activities, taking into account changes decorated in the prescribed manner at the reporting date, - 320 119 113 92 rubles, including:
subsidies for the implementation of the state task - 186 479 830.75 rubles;
subsidies for other purposes - 27,733,410,40 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own income - 105 905 872.77 rub.
The obligations of 2015 were -0 rubles, including:
subsidies for other purposes - - 0 rubles.
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own revenues - 0 rubles.
Obtained obligations of the current (reporting) financial, 2015, expenses - 298 958 369.74 rubles, including:
subsidies for the implementation of the state task - 186 489 059.33 rubles;
subsidies for other purposes - 6 559 010.40 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own income - 105 910 300.01 rubles,
of these, with the use of competitive ways - 5 040 600.00 rubles., Including:
subsidies for the implementation of the state task - 0 rubles;
subsidies to other purposes - 5 040 600.00 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own revenues - 0 rubles.
Accepted monetary liabilities of 2015 by expenses - 298 958 369.74 rubles, including:
subsidies for the implementation of the state task - 186 489 059.33 rubles;
subsidies for other purposes - 6 559 010.40 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own income - 105 910 300.01 rubles.
Fulfilled monetary obligations for 2015 -298 958 369.74 rubles, including:
subsidies for the implementation of the state task - 186 489 059.33 rubles;
subsidies for other purposes - 6 559 010.40 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own income - 105 910 300.01 rubles.
Not fulfilled commitments made in the reporting period of 2015 - 0 rubles, including:
subsidies for the implementation of the state task - 0 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own revenues - 0 rubles.
As of 01.01.2016, the remnants of unfulfilled monetary commitments are not listed.
The obligations of 2016 following the current (reporting) financial year, according to expenses in the context of approved planned appointments amounted to 27 410 055.26 rubles, including:
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
Adopted by the 2016 fiscal year commitment, following the current (reporting) 2015, according to expenses - 27,410 055.26 rubles, including:
subsidies for the implementation of the state task - 6 293 338.26 rubles;
subsidies to other purposes - 21 068 130.00 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own income - 48 587.00 rub.,
of these, with the use of competitive ways - 21 068 130.00 rubles, including:
subsidies for the implementation of the state task - 0 rubles;
subsidies to other purposes - 21 068 130.00 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own revenues - 0 rubles.
Cash obligations 2016 of the fiscal year, following the current (reporting) 2015, according to expenses - 3,925.26 rubles, including:
subsidies for other purposes - 0 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
Followable financial liabilities of the fiscal year following the current (reporting) 2015, according to expenses - 0 rubles, including:
subsidies for the implementation of the state task - 0 rubles;
subsidies for other purposes - 0 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own revenues - 0 rubles.
Not fulfilled by the commitments of the 2016 fiscal year following the current (reporting) 2015, according to expenses - 27 410 055.26 rubles, including:
subsidies for the implementation of the state task - 6 293 338.26 rubles;
subsidies to other purposes - 21 068 130.00 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own income - 48 587.00 rub.
Not fulfilled by the received monetary obligations of the 2016 fiscal year following the current (reporting) 2015, according to expenses - 3,925.26 rubles, including:
subsidies for the implementation of the state task - 338.26 rubles;
subsidies for other purposes - 0 rubles;
subsidies on the purpose of the implementation of capital investments - 0 rubles;
funds for OMS - 0 rubles;
own revenues - 3,587.00 rubles.
Adopted monetary obligations in the amount of 3 925.26 rubles. Executed in January 2016
On 01.01. 2016 receivables amounted to:
- - at the expense of a subsidy for the implementation of the state (municipal) task 494742.89 rubles, incl.
- - on account 4.206.21 "Calculations on issued advances on communication services" - 4901,95 rubles. paid advance payment;
- - on account 4.206.23 "Calculations for advances on utilities" -
- 31740,94 rubles;
sC. 4.209.30 "Calculations for compensation of costs" in the amount of 458100.00 rubles on the basis of Order No. 89n of August 29, 2014. 12/31/2014 The following remnants of debt debt under contracts under contracts not returned to counterparties were transferred to this account.
- - 4.209.30 - in the amount of 458100.00 rubles. - Advance 30% (for the supply of tanks of transport cryogenic CTK-8 / 0.25) under the contract 0319100018513000010-0024910-01 dated 07.22.2013 with Rigos LLC.
- - at the expense of own funds - 316903.53 rubles. including:
- - on account 2.206.21 "Calculations on issued advances for communication services" - 5512.99 rubles. paid advance payment;
- - in the account 2.206.26 "Calculations for advances on other work and services" - 144564.61 руб.:
- - For a subscription to periodicals (scientific journals of foreign publishers) for 2016. - 144564.61 rubles.
- - on account 2.210.11 "Calculations on VAT on the advances received" - 20790.00 rubles. - Listed VAT from an advance payment for the work under Agreement No. 230 from 27.112015. with Universal consumables LLC, execution period - in March 2016;
- - on account 2.303.01 "Calculations for income tax individuals"Erroneously listed in the amount of 65620.40 rubles;
- - on account 2.303.02 "Calculations for insurance premiums for compulsory social insurance in case of temporary disability and due to the motherhood "Overpayment - 145,72 rubles;
- - on account 2.303.06 "Calculations for insurance premiums for compulsory social insurance against industrial accidents and professional diseases»Overpayment - 922.36 rubles;
- - on account 2.303.07 "Calculations for insurance premiums for compulsory health insurance to the federal FOMS "overpayment - 25429.41 rubles;
- - on account 2.303.10 "Calculations for insurance premiums for compulsory pension insurance on the payment of the insurance part of the labor pension "overpayment - 53918.04 rubles.
Credit Debt at the end of the reporting period amounted to:
- - at the expense of a subsidy for the implementation of the state (municipal) task of 338.26 rubles, incl.
- - on account 4.302.23 in the amount of 338.26 rubles. accounts payable for utilities;
- - at the expense of subsidies for other purposes in the amount of 21174400.00 rubles.
- - on account 5.205.81 (calculations with payers of other expenses) incl.:
- - funds for the purchase of OS - 21174400.00 rubles;
- - at the expense of own funds - 147355,20 rubles, of which:
- - in account 2.205.3A "(advances) settlements with payers of income from the provision of paid works, services" - 136290.00 rubles;
- - in the account 2.302.00 in the amount of 3587.00 rubles. accounts payable before providers for December 2015;
- - on account 2.302.21 in the amount of 3443.00 rubles. Credit debt for communication services;
- - on account 2.302.26 in the amount of 144.00 rubles. accounts payable on other work, services;
- - on account 2.303.05 in the amount of 7478.20 rubles. Taxes for the 4th quarter of 2015 are accrued, payments time in January 2016.
The balance of funds as of 01/01/2016. amounted to 21174400.00 rubles. on subsidies for other purposes and 5893206,33 rub. own meansWhat corresponds to reports on the status of personal accounts. By facial account № 20196Ц13050 For 2015 The account 510 passed the amount of 343502.10 rubles. - Tools at a time order.
Row 830 Count 5, 6, 7, 8, 9 reflects the amount of strings 831 and in graphs 5, 6, 7, 8, 9, respectively.
Row 831 is filled on the basis of data within the balance of funds of the institution, including in the execution of noncassive operations:
In column 5 - within the remainder of the funds on the personal account of the institution opened in the financial authority. The data is reflected in the debit turnover of the account 020111000 "Cash to the institution on the facial accounts in the Treasury body" in correspondence with the account of the account 030406000 "Calculations with other creditors". The income indicator is reflected in the positive value;
In column 6 - within the balance of the institution in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data is reflected in debit turns of the relevant accounts of 020121000 "Cash tools in the accounts in the credit organization", 020127000 "Cash funds in foreign currency in the accounts in the credit institution" in correspondence with the credit of account 030406000 "Calculations with other creditors". The income indicator is reflected in the positive value;
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