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Requirements for accounting policies of the budget institution. Accounting policy of the budget institution. Organizational. Methodological aspects of accounting policies

Based on paragraph 1 of Art. 8 of the law on accounting taking a set of ways to be accounting Makes his accounting policy. Based on paragraph 6 of Instructions No. 157n, the accounting policy adopted by the budget institution is approved by the order or order of the head of the state (municipal) institution. Accounting policy For 2017, it has already been compiled and applied from January 1, 2017. Due to the entry into force in December 2016, the Order of the Ministry of Finance of the Russian Federation of November 16, 2016 No. 209n, which made changes to the Instruction No. 157n, 174n, the Regulations on the Accounting Policy in 2016, somewhat differ from those that should be reflected in the accounting policy of this of the year. In the article, the author suggests how the accounting policy applied by the establishment in 2017 should be adjusted.

According to paragraph 5 of Art. 8 Accounting Law Accounting Policies should be applied consistently from year to year. Supported to the foregoing, we note that accounting policies should be formed when creating a institution, it should be adjusted if necessary. Annual approval of a new accounting policy is contrary to the requirements of the Law on Accounting.

It should be borne in mind that it is possible to make changes to the accounting policy of the state (municipal) institution in strictly defined cases established by law on accounting. These cases include (paragraph 6 of Art. 8 of the above):

Note that any change in accounting policy should be issued by the order or order of the head of the institution. In the preamble to the article, we recalled the order of the Ministry of Finance of the Russian Federation No. 209n, which entered into force on December 30, 2016.

Paragraph 8 of this order found that it is used in the formation of indicators of accounting (budget) accounting and accounting (budget) reporting for 2016, with the exception of individual provisions, the start date of the application of which is January 1, 2017. Thus, the institution's accounting policy should reflect the changes that were made to it 30 (31) December 2016 were applied in 2016 (in the preparation of reporting forms) and are applied in 2017.

At the same time, as the Ministry of Finance noted in the letter dated 08/17/2016 No. 02-07-10 / 48198, the state (municipal) institution may form its accounting policy by publishing both one and the totality of individual regulatory acts.

For reference:

The project of the order "On Approval federal Standard Accounting for public sector organizations "Accounting Policy, Estimated Values \u200b\u200band Errors" (hereinafter referred to as the Standard "Accounting Policy"). It is proposed that this document will begin to be applied from January 1, 2018. At the same time, in our opinion, it is already necessary to pay attention to his provisions and, perhaps, some of its norms reflect in their accounting policies.

Work plan bills.

In accordance with the requirements of Instructions No. 157n Work Plan of the Accounts, as well as the requirements for the structure analytical accountingApproved in the framework of the formation of accounting policies are applied continuously and changed subject to ensuring comparability of accounting and reporting indicators for the reporting, current and regular fiscal years (the next fiscal year and planning period). The work plan should include applied accounting accounts for synthetic and analytical accounting.

The changes made by the Order of the Ministry of Finance of the Russian Federation No. 209n affect the accounting accounts plan applied by budgetary institutions. Consequently, the work plan of accounts approved by the institution's accounting policy should be adjusted and is aligned with the current legislation of the Russian Federation. So the following accounts are subject to adjustment:

Account number	The name of the account in the old editions of the instructions No. 157n, 174n	The name of the account in the existing editions of the instructions No. 157n, 174n
	Calculations for the acquisition of shares and other forms of participation in capital	Calculations for the acquisition of shares and other forms of participation in capital
	An increase in payables for the acquisition of shares and for other forms of participation in capital	Increase payable debt on the acquisition of shares and other forms of participation in capital
	Reducing payables for the acquisition of shares and other forms of participation in capital	Reducing payables for the acquisition of shares and other forms of participation in capital
	Estimated (planned) destinations	Estimate (planned, forecast) destination
	Cash receipts on institution accounts	Receipts of cash
	Disposal of funds from institution accounts	Disposal of cash

In addition, the following new accounts have been introduced in the instructions No. 157n, 174n, which, if necessary, must be inscribed in the work plan of budgetary accounts:

Account number	Name of the account
Balance accounts
	Calculations on VAT on the advance payment paid
	Increased receivables on VAT on the advance payment paid
	Reducing receivables on VAT in advance payment paid
	Drop-down income
	Adopted advance monetary obligations
	Advance monetary obligations for execution
	Executed monetary obligations
Offline account
	Assets in managers companies

In accordance with the norms of Instructions No. 157n, the institution has the right to approve the working plan of accounts to introduce additional analytical codes of accounts, providing the formation of additional information in accounting, the necessary internal, external users accounting reporting budgetary institutions, as well as additional off-balance accounts for collecting information in order to ensure management accounting, To ensure internal control over the safety of the property issued for use.

With a support on the above institution, it is necessary to adjust the accounts plan used by them, taking into account these changes.

In addition, it is necessary to draw attention to changes in the order of reflecting information in the discharges of the numbers of analytical accounts, which are submitted in paragraph 2.1 of Instructions No. 174n.

Account number	The discharge number of the account	Information reflected in account categories
All invoices		Classification codes of government sector operations (CUP)
Account 0 100 00 000 "Not financial assets"(With the exception of accounts for analytical accounting of accounts 0 106 00 000" Investments in non-financial assets ", 0 107 00 000" Non-financial assets in the way ", 0 109 00 000" Production costs finished products, performance of work, services "), as well as an account 0 201 35,000" Monetary documents "and corresponding to accounts 0 401 20 200" Expenses of an economic entity "(0 401 20 241, 0 401 20 242, 0 401 20 270)		Reflected zeros (unless otherwise provided by the requirements target highlighted means)
Account 0 201 00 000 "Cash funds"		Reflected zeros
Account 0 204 00 000 Financial investments		Reflected zeros, unless otherwise provided by the requirements of the targeted
Account 0 207 00 000 "Calculations on loans, loans (loans)", reflecting the amount of the principal debt on loans, loans (loans)		Reflects Analytical Admission Code
Account 0301 00 000 "Calculations with lenders on debt obligations" reflecting the amount of the principal debt on loans, loans (loans)		Reflects the analytical disposal code
Account 0 304 01 000 "Calculations for the means obtained during a temporary order"		Reflected zeros

For more information needed by internal and external accounting users, as well as in accordance with the requirements of the founder and in order to manage the budget institution in the 1st-17th digits of the account number, in which the instruction No. 174n provides zeros, reflects in the manner prescribed by its accounting policies corresponding to analytical receipt codes (disposal).

Accounting registers.

Order of the Ministry of Finance of the Russian Federation No. 209n from the list of accounting registers, which should be the institution, is excluded by the Journal of Authorization. Note that now accounting for operations with budget allocations, limits budget liabilitiesapproved by estimated (planned, forecast) appointments and the commitments adopted by the commitment (monetary obligations) will be carried out in a journal for other operations on the basis of primary documents (accounting documents) established by the financial body of the relevant budget.

In addition, the name of the journal of operations for paying for payments was changed. Now he will be called "Journal of Operations of Payroll Operations, monetary content and scholarships.

If in the accounting policy of your institution, journals of operations, the names of which by order of the Ministry of Finance of the Russian Federation No. 209n changed, should be corrected by their names and bring them into line with applicable law.

Correction in accounting and reporting.

The rules for making corrections of errors found in accounting registers are made in the manner prescribed by paragraph 18 of Instructions No. 157n. The procedure for making changes to the reporting form is defined in paragraph 8.1 of Instructions No. 33N.

Order of the Ministry of Finance of the Russian Federation No. 209n it was clarified that by decision of the body with respect to the state (municipal) budgetary institution and the powers of the founder, the error found before approving this authority of accounting (financial) reporting and requiring changes to the accounting registers (operations logs) Depending on its nature, the subject of accounting is reflected by the last day of the reporting period:

additional accounting record;
an accounting record, designed by the "Red Storn" method, and (or) additional accounting record;

Information on these records and the change in accounting (financial) reporting indicators is subject to disclosure in an explanatory note (f. 0503760) submitted as part of the updated reporting.

It should be noted that the Standard "Accounting Policy" contains the detailed procedure for correction in accounting and reporting errors of the reporting period identified:

in the implementation of internal control after the date of the signing of accounting (financial) reporting, but before the maximum date of its submission;
in the course cameral check accounting (financial) reporting after the maximum date of its submission, but before the date of its adoption by the authorized body;
in the implementation of internal or external financial control, as well as internal control or internal financial Audit After the date of acceptance of accounting (financial) reporting, but before the date of its approval;
after the date of approval of quarterly accounting (financial) reporting;
after the date of approval of the annual accounting (financial) reporting.

In the institution's accounting policy, the procedure for making corrections in accounting based on the provisions of this standard may be registered.

Inventory of property, financial assets and obligations

In accordance with paragraph 20 of the Instruction No. 157n inventory of property, financial assets and liabilities should be carried out by the budgetary institution in the manner prescribed by the regulatory legal actsAdopted by the Ministry of Finance in accordance with the legislation of the Russian Federation. That is, the procedure and deadlines for the inventory of property and obligations are established within the framework of the institution's accounting policy formed taking into account the provisions of the Russian Federation. Order of the Ministry of Finance of the Russian Federation No. 209n, the specified clause is supplemented by a list of cases in which the inventory is required:

when establishing the facts of theft or abuse, as well as damage;
in case of natural disasters, fire, accidents or other emergency situations caused by extreme conditions;

when transferring the property of the organization for rent, management, free use, as well as buyback, sale of a complex of accounting objects (property complex);
in other cases provided for by the legislation of the Russian Federation or other regulatory legal acts of the Russian Federation.

In the accounting policy of the institution, more cases may be provided when the inventory is necessarily as indicated in paragraph 20 of Instructions No. 157n, but less - can not. It is worth paying attention to and make relevant adjustments.

Calculation of expenses.

As we noted above, the Unified Accounting Accounting Plan is complemented by the following accounts:

0 502 03,000 "Adopted advance monetary obligations";
0 502 04,000 "Advance monetary obligations to execution";
0 502 05 000 "Executed Monetary Obligations".

Also, paragraph 308 instructions No. 157n is complemented by the following new concepts:

advance monetary obligations - the obligation of the institution to pay in the order of preliminary payment (advance) to a legal or physical person of certain funds in accordance with the conditions of civil transaction prior to the delivery of the necessary goods, work, the provision of services;
deferred liabilities - the obligations of the institution, the value of which is determined at the time of their adoption conditionally (calculated) and (or) on which the time (financial period) of their execution is not determined, subject to the establishment of institutions for these obligations of the reserve of the upcoming expenses.

It was clarified that the obligations made are due to the law, another regulatory legal act of the obligations of institutions to provide with the use of competitive ways to determine suppliers (contractors, performers) (competitions, auctions, quotations requests, requests for proposals) in the relevant financial year money. The amounts of the obligations are determined in the amount of the initial (maximum) contract price (contract) on the basis of the procurement notices posted in a unified information system (directional invitations to take part in the provider's definition (contractor, performer)) using competitive ways to define suppliers ( Contractors, performers).

At the same time, since the provisions of the instruction No. 174n do not contain accounting records for the reflection of operations on accounts 0 502 03,000, 0 502 04 000 and 0 502,05,000, in the accounting policy of the budgetary institution should be registered, as when reflecting the costs of authorizing expenses to accountants of budgetary institutions Apply account data. When developing such accounting records, you need to be guided by the accounting methodology established by the instructions No. 157n and 174n.

Drop-down income.

The provisions of the instruction No. 174n are complemented by a new score of 0 401 10 174 "Raising revenues". In addition, paragraph 152 of Instructions No. 174n is supplemented by the Regulation, by virtue of which the reduction of the amount of accrued income, including monetary penalties (fines, penalties, contest), when making a decision on their decrease in accordance with the legislation of the Russian Federation, is reflected in the debit of account 0 401 10 174 "Running income" and the loan of the corresponding accounts for analytical accounting of accounts 0 205 00 000 "Calculations for income", 0 209 00,000 "Calculations for damage and other income."

Since the norms of instructions No. 157n and 174n do not decipher the term "drop-down incomes", the list of such income should be consolidated in the accounting policy of the institution.

The order of reflection in the accounting of events after the reporting date.

Paragraph 3 of Instructions No. 157n is complemented by a new paragraph, due to which in case it is not used to comply with the timing of accounting (financial) reporting and (or) in connection with the late receipt of primary account documents after the reporting date is not used in the formation of indicators of this reporting. The information on the indicated event and its assessment in monetary terms is disclosed in the reporting (textual part of the explanatory note).

Recall that the order of recognition in accounting and disclosure in the accounting (financial) reporting of events after the reporting date should be established by the budget institution in the formation of accounting policies.

It should be noted that the company's website also contains a draft order "On approval of the Federal Accounting Standard for Organizations of the State Sector" Events after the reporting date. Taking into account the provisions of this standard, we recommend installing the establishment policy of the institution:

the list of events attributable to events after the reporting date;
the procedure for reflecting these events in accounting accounts and reporting.

So, by virtue of paragraph 3 of the specified project of the order to events after the reporting date relate:

1. Events confirming the terms of economic activities that existed at the reporting date:

announcement in the prescribed order bankruptcy of the debtor, if, as of the reporting date, the bankruptcy procedure has already been carried out in relation to this debtor;
completion after the reporting date litigationAs a result of which the presence of an asset and (or) obligations at the reporting date are confirmed;
completion after the reporting date of the process of change significant conditions transactions that was initiated in the reporting period;
obtaining from the insurance organization of a document establishing or clarifying the amount of insurance indemnity for the insurance case that occurred in the reporting period;
obtaining information indicating the impairment of assets at the reporting date or on the need to adjust the loss from the impairment of assets recognized for the reporting date;
detection of an error in accounting data for reporting period before the date of signing reporting;
other events that confirm the conditions of economic activities that existed at the reporting date, and (or) indicate the circumstances that existed at the reporting date.

2. Events indicating the conditions of economic activities that have arisen after the reporting date:

change after the reporting date cadastral estimates non-financial assets;
deciding on the reorganization or liquidation (abolition) of the accounting entity, which was not known as a state at the reporting date;
substantial admission or disposal of assets;
fire, accident, natural disaster or other emergency, as a result of which assets are destroyed or significantly damaged;
public announcements about changes in policies, plans and intentions of the authority authority of the founder, which may affect the powers and functions of the accounting subject;
changing the value of assets and (or) obligations that occurred as a result of a change after the reporting date of foreign currencies;
changes in legislation, including the approval of regulatory legal acts issuing the beginning of the implementation, change and termination state programs and projects, conclusion and termination of contracts and agreements, as well as other decisions, the execution of which can significantly affect the value of assets, liabilities, income and expenses of the metering entity;
the beginning of the court proceedings associated exclusively with the events that occurred after the reporting date;
other events that indicate the conditions of economic activities arising after the reporting date, and (or) indicate the circumstances that arose after the reporting date

* * *

In conclusion, once again we note that the accounting policy should reflect the features of accounting for a specific institution. Changing the Accounting Policy is allowed in strictly defined cases to which:

changes in the legislation of the Russian Federation on accounting, federal and (or) industry standards and regulatory legal acts of bodies regulating accounting;
development or selection by the establishment of an accounting method, which will allow to submit reliable and more appropriate information in accounting (financial) reporting;
a significant change in the conditions of the institution, including its reorganization, a change in the authority assigned to the institution and (or) functions performed by them.

Federal Law of December 6, 2011 No. 402-FZ "On Accounting".

Instructions for applying a single accounting account plan for state authorities (state bodies), local governments, state management bodies extrabudgetary funds, State Academies of Sciences, State (Municipal) institutions, appliances. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n.

Order of the Ministry of Finance of the Russian Federation of November 16, 2016 No. 209n "On Amendments to Some Orders of the Ministry of Finance of the Russian Federation in order to improve budget (accounting) accounting and reporting."

Instructions for the application of an accounting account plan of budgetary institutions, utensils. Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Instructions on the procedure for compiling, submission of the annual, quarterly financial statements of state (municipal) budget and autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of 03/25/2011 No. 33N.

A. Gusev, to. P. N.,

expert of the magazine "Budget organizations: Accounting and Taxation" No. 3, March, 2017.

Budget organizations: Accounting and Taxation, No. 3, 2017

Typical accounting policy of the budget institution, taking into account new standards

As a result of the active reform of the budget sector, most of the "usual" budgetary institutions are currently in the form of state-owned, budgetary or autonomous institutions.
Budgetary institutions of a new type, compared to their predecessors, have great rights - they are entitled to dispose of the incomes independently. At the same time, such "independence" does not exempt the budget institution from the obligation to conduct accounting and tax accounting, which entails the need to accept and approve the institution's accounting policy.

The obligation of a budgetary institution to form its accounting regulations follows from the norms of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - the Law N 402-FZ), the scope of which applies to all Russian organizations regardless of their sphere Activities - commercial or non-commercial (subparagraph 1 of paragraph 1 of Article 2 of Law N 402-FZ). And since budgetary institutions, by definition, are non-commercial organizations, the norms of the law N 402-FZ apply to them, therefore, budgetary institutions are compulsory accounting.

Before discussing the discount policy of the budget institution briefly remind, which regulatory documents are currently governed by the activities of budgetary institutions.
The legal status of budgetary institutions is regulated by the Civil Code of the Russian Federation, the Budget Code of the Russian Federation, as well as by the Federal Law of January 12, 1996, N 7-FZ "On Non-Profit Organizations" (hereinafter - the law N 7-FZ), Article 32 of which determined that non-profit Organizations are accounting in the manner prescribed by the legislation of the Russian Federation.
The budgetary institution recognizes a non-profit organization established by the Russian Federation, its subject or municipal education for the work, provision of services in order to ensure the implementation of the authorities provided for by the legislation of the Russian Federation, respectively, the state authorities (state bodies) or local governments in the spheres of science, education, health care, culture, social protection, employment of the population, physical culture and sports, as well as in other areas (Article 9.2 of the Law N 7-FZ).
The main activity of the budget institution must comply with subjects and objectives of activities that are defined by regulatory legal acts and the charter of the institution. As part of the main activities provided for by the Charter, the body that performs the functions and powers of the founder (hereinafter referred to as the founder) forms and approves the state (municipal) task, from the execution of which the institution does not refuse to refuse (paragraph 3 of Article 9.2 of the Law N 7-FZ).
Financial and economic activities, the institution maintains on the basis of a plan of financial and economic activities (hereinafter referred to as the FCD Plan), in the preparation of which the requirements for the plan of financial and economic activities are taken into account, approved by the Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n (hereinafter referred to as the requirements for plan FFD) (Article 32 of the N 7-FZ).
According to clause 3 of the requirements for the FCD plan, the founder of the institution in establishing the procedure for drawing up and approving the FCD Plan of the Budgetary Institution is entitled to provide for additional details of the plan indicators, including to establish the formation of planned revenues in the context of the relevant planned payments.
According to the Ministry of Finance of Russia, set forth in the letter dated 09.07.2012 N 02-13-06 / 2599, on the basis of paragraph 3 of the requirements for the Plan of the FCD, the founder has the right to be provided in accordance with the procedure established by him to compile the plan of the FCD of the budget institution in the context of the types of financial support provided for by the report on the execution by the institution of its financial and economic activity.

At the same time, in a letter dated January 25, 2016, N 02-05-10 / 2627, the Ministry of Finance of Russia explains that in drawing up the FCD plan of the budget institution, indicators for income receipts, revenues (retirement) of financial assets are reflected in the classification codes of the public administration sector operations ( Further - the Cosu), and the indicators for cost payments - according to codes of types of budget costs.

Indication of application order budget classification The Russian Federation was approved by the Order of the Ministry of Finance of Russia of 01.07.2013 N 65n.

The establishment has the right to carry out work in excess of the established state (municipal) task, to provide services related to its main activities, for individuals and legal entities for fees and are equally the same in the provision of the same services. In general, the procedure for determining this fee establishes the founder of the budgetary institution (paragraph 4 of Article 9.2 of the Law No. 7-FZ).
In cases expressly provided for by federal laws, work or provide services on a paid basis for citizens and organizations budget institutions can also within the framework of the state (municipal) task.
The budgetary institution has the right to carry out other activities, but only if it serves as the goals for which it was created, and also provided for by the Charter of the institution. Revenues received from such activities and the property acquired by these revenues come to an independent order of the budget institution. Thus, budgetary institutions have the right to independently determine the directions and the procedure for carrying out costs, the source of the financial supply of which are funds received from the provision of paid services. This is confirmed by the Ministry of Finance of Russia in the letter dated 21.07.2015 N 02-01-11 / VN-31854.

Financial support The fulfillment of the state (municipal) task budget institution is carried out in the form of subsidies from budgets budget system Of the Russian Federation (paragraph 6 of Article 9.2 of the Law N 7-FZ). And it is carried out taking into account expenses:
- for maintenance not movable property and especially valuable movable property, enshrined by the establishment by the founder or acquired by the institution at the expense of funds allocated to him by the founder for its acquisition;
- on the payment of taxes, as an object of taxation on which the corresponding property is recognized, including land.
In the case of leasing from the consent of the founder of real estate and a particularly valuable movable property, enshrined at the budget institution, the founder or acquired by the institution through the funds allocated by the founder, the financial support of such property is not carried out by the founder.

Typical accounting policy of a state institution

Casual institutions are one of the forms of non-profit organizations. Like commercial companies, these institutions are obliged to conduct accounting, which is not possible to organize without the availability of such a regulatory document as the accounting policy of a state institution. We will talk about her today in the present material.

As you know, the Civil Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation) divides the legal entities of the Russian Federation into two categories - on commercial companies created in order to extract profits, and non-commercial firms that are created for purposes aimed at achieving public goods, and does not pursue The purpose of their activities is profit.
The state institution is a state (municipal) institution that provides state (municipal) services, performance of work and (or) fulfillment of state (municipal) functions in order to ensure the implementation of the authorities provided for by the legislation of the Russian Federation (state bodies) or local governments , the financial support of which is carried out at the expense of the relevant budget on the basis of budgetary estimates (Article 6 of the Budget Code of the Russian Federation (hereinafter referred to as the BC of the Russian Federation).
The state institution is under the jurisdiction of the state authority (state body), the local government body, which implements the budgetary powers of the main manager (manager) of budgetary funds. The interaction of a state institution in the exercise of budgetary powers to the recipient of budget funds with the main manager (manager) of budget funds, in which it is carried out, is carried out in accordance with the BC of the Russian Federation (paragraph 1 of Article 161 of the BC RF).
Financial support activities of the state institution are carried out at the expense of the relevant budget and on the basis of budgetary estimates. Operations with budget funds are conducted by a state institution through personal accountsOpened in accordance with the BC of the Russian Federation (paragraphs 2, 4 of Article 161 of the BC RF).
Conclusion and payment by the state institution of state (municipal) contracts, other contracts to be executed at the expense of budgetary funds, are produced within the limits of budgetary liabilities communicated it and taking into account the accepted and non-fulfilled obligations (paragraph 5 of Article 161 of the RF BC).

It should be borne in mind that state institutions on the basis of paragraph 10 of Article 161 of the BC of the Russian Federation are not entitled to provide and receive loans (loans), and such an agreement concluded by a state institution is recognized as a negligible transaction, which confirms the judicial practice in the Resolution of the Moscow District Facre of 08.04 .2009 NGG-A40 / 1448-09 in case No. A40-51914 / 08-30-344. In addition, Article 161 of the BC of the Russian Federation has been banned for the acquisition of securities institutions. Subsidies and budget loans are not provided.

Not all government agencies of the federal level can act as state institutions, but only directly named in Article 31 of the Federal Law of 08.05.2010 N 83-FZ "On Amendments to Selected legislative acts Of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions, "namely:
the management of associations, the management of the compounds and the military units of the Armed Forces of the Russian Federation, military commissariants, the management of internal troops, the management authorities of civil defense forces, compounds and military units of internal troops, as well as other troops and military formations;
institutions that are penalties, investigative insulators of a penitentiary system, institutions specially created to ensure the activities of a criminal executive system that perform special functions and management functions;
specialized institutions for minors who need social rehabilitation;
institutions of the Ministry of Internal Affairs of Russia, the Main Department special programs President of the Russian Federation, Federal Migration Service, Federal Customs Service, Federal Security Service of the Russian Federation, Foreign Intelligence Service of the Russian Federation, Federal Service for the Protection of the Russian Federation, Special, Military, Territorial, Object Units of the Federal Fire Service of the Ministry of the Russian Federation for Civil Defense Affairs, Emergency situations and elimination of disaster consequences, emergency rescue formations of federal executive bodies;
Psychiatric hospitals (hospitals) of a specialized type with intensive observation, leproseria and anticipated institutions.
Analyzing the above list can be concluded that only those whose purpose is to fulfill certain state functions, which is due to the definition of themselves as a definition due to the budget funds.

As for the constituent entities of the Russian Federation, how follows from the system analysis of the provisions of Article 123.22 of the Civil Code of the Russian Federation, Article 6 of the BC of the Russian Federation, Article 9.1 of the Federal Law No. 7-FZ "On Non-Profit Organizations", state state institutions of subjects are established by the decision State authority Subject for the implementation of activities public services In order to ensure the implementation of the authority of state authorities provided for by the legislation of the Russian Federation. Such conclusions are given in the ruling Supreme Court Of the Russian Federation of 13.07.2016 N 5-ad16-73.

So, briefly reviewed legal features The activities of state institutions, we can conclude that it is taking into account the specifics of the activity of a state institution that the accounting policy of the latter should be formed.
Considering that the activities of the state institution are conducted within the framework of the budget estimate, someone may argue that such a institution is not needed, since its main elements are established at the level of the budget manager.

However, this opinion is contrary to the requirements of accounting legislation.
The main regulatory document in the field of accounting is the Federal Law of 12/06/2011 N 402-FZ "On Accounting" (hereinafter - the law N 402-FZ), and its scope extends, including non-commercial organizations. Moreover, it is obligatory for the use and organizations of the public sector, including public (municipal) institutions, government agencies, local governments, government bodies of state extrabudgetary funds and territorial state extrabudgetary funds.
Article 8 of the Law N 402-FZ directly indicates that each economic Subject For accounting purposes, it is obliged to have their accounting policies, which is a set of accounting methods that apply consistently from year to year, and any russian organization Independently forms its accounting policies, guided by the legislation of the Russian Federation on accounting, federal and industry standards.

"Accounting in budget and non-commercial organizations", 2011, N 11

Accounting Policy of Budget Institutions

Order of the Ministry of Finance of Russia of 01.12.2010 N 157n "On approval of a single plan of accounting accounts for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions and instructions for its use "Approved a single account plan and instructions for its use (hereinafter referred to as the instruction N 157n). According to this regulatory document, budgetary institutions are obliged to form and annually approve accounting policies. Consider the regulatory regulation of the accounting policy of the budget institution and the general principles of its formation.

In paragraph 6 of the N 157N instructions, it is said that the institutions (government, budget and autonomous) to organize accounting, guided by the legislation of the Russian Federation on accounting, regulatory acts of bodies regulating accounting, as well as the instruction N 157n, form their accounting policies based on From its structure, industry and other features of the activities of the institution and the authority performed in accordance with the legislation of the Russian Federation.

Since there is no regulatory document, which would contain detailed information on the features of accounting policies for budgetary institutions, it should be guided by the requirements of the Federal Law of 21.11.1996 N 129-FZ "On Accounting" (as amended by the Federal Law "On Amendments to Selected Legislative acts of the Russian Federation in connection with the adoption of the Federal Law "On the Innovative Center" Skolkovo "of September 28, 2010 N 243-FZ) establishing the Unified Legal and Methodological Basics of the Organization and Accounting In the Russian Federation, the instruction N 157N, which determines the accounting policy through a single Plan of accounts and general requirements for the organization of budget accounting, respectively, the type of institution.

Based on the Unified Accounting Accounting Plan of State (Municipal) Institutions and Instructions N 157N, individual accounts and instructions for each organizational and legal form of budgetary institutions are formed:

- Order of the Ministry of Finance of Russia from 06.12.2010 N 162n "On approval of the plan for budget accounting and instructions for its use" - is used by state institutions, government bodies, local government bodies, government bodies and territorial extrabudgetary funds, state academies of sciences, etc. ;

- Order of the Ministry of Finance of Russia dated December 16, 2010 N 174N "On approval of the plan for accounting accounts of budgetary institutions and instructions for its use" (hereinafter referred to as the order N 174n) - for budgetary institutions of a new type;

- Order of the Ministry of Finance of Russia dated December 23, 2010 N 183N "On approval of an accounting account plan for autonomous institutions and instructions for its use" - for autonomous institutions.

According to the official definition of accounting policies - this is an adopted organization a set of accounting methods - primary observation, value measurement, current grouping and final generalization of the facts of economic activity. However, in practice, accounting policies should contain a number of additional information in order for it to serve as a full-fledged instrument of the financial activities of the Organization, which avoids complaints from the regulatory authorities.

Accounting policies develop chief Accountant And approves by his order to the head of the institution, but no later than December 31, the previous year, which is subject to the provisions of the approved accounting policies.

Accounting Policy of Budget Institutions

This procedure is repeated annually, but initially this document is developed on the basis of the assumption that most of its provisions will be applied consistently from year to year. Changes made to accounting policies may be due to changes in legislation and significant changes in the conditions of the organization's activities, which include, for example, the formation of a branch or a separate unit. At the same time, the accounting policy adopted by the institution is one for all separate divisions.

In order to ensure comparability of accounting data, as well as to correctly calculate the taxable database for accounting policies should be administered from the beginning fiscal year.

Named regulatory documents contain a number of mandatory provisions required for inclusion in accounting policies. Based on these requirements and considering practical experience, accounting policies should be appropriate for the following structure.

1. General provisions: List of provisions to be disclosed in accounting policies.

2. Accounting policies for accounting purposes.

2.1. Organizational part:

- regulatory accounting database;

- rules for registration, approval and registration of primary documents used for the design of economic operations for which they are not provided typical forms, as well as the use of forms of domestic reporting documents (with reference to the relevant applications);

- structure of the inventory number;

- the procedure for the inventory of assets and obligations;

- Organization of archive accounting documentation in the institution (with reference to the application);

- compositions of permanent commissions;

- the procedure for organizing and conducting internal financial control;

- Order, if necessary, attracting to solve the problems of internal control of an independent auditor (auditing organization).

2.2. Methodical section:

- methods for assessing assets and liabilities;

- accounting costs and calculation of the cost of production (works, services);

- Reflection in the accounting policy of problematic issues of accounting methodology.

2.3. Technical aspects of accounting: technology processing technology, characteristics of the software used, the rules for the output of information on printing and others.

3. Accounting policy for tax purposes.

3.1. Organizational and technical aspects of tax accounting.

3.2. Organization and system of tax accounting.

3.3. Methodical aspects of tax accounting.

4. Additional provisions.

Applications:

- work plan for budget accounting accounts;

- a list of non-competitive forms of primary documents and registers developed by the organization independently;

- a list of posts that occupy persons with the right to sign the primary documents;

- rules and procedure for document management;

— official instructions chief accountant and accounting workers;

- Storage time of accounting and tax documentsgenerated during the activities of the institution.

You can slightly simplify the structure of the accounting policy and submit it in the following form:

1. General Provisions.

2. Organization of accounting (budget) and tax accounting.

3. Methodical aspects of accounting (budget) accounting.

4. Methodical aspects of tax accounting.

5. Technical aspects of accounting (budget) and tax accounting.

6. Additional provisions.

Applications (similar to the first option).

All necessary provisions should be included in the full and simplified structure of accounting policies.

Consider some accounting policies.

Thus, the organizational section of the accounting policy should include references to regulatory documents used by the accounting service in its activities, the provisions of the legislation on the legal liability of the Chief Accountant, the range of issues solved by the accounting service, its structure. According to many auditors, job descriptions of employees of the accounting service are advisable as an annex to accounting policies.

Responsibilities, rights and liability of the chief accountant of the budget institution are established according to the following provisions. In accordance with the Federal Law of 21.11.1996 N 129-FZ "On Accounting" (hereinafter referred to as the Law N 129-FZ), the chief accountant is obliged to ensure the compliance of the economic operations of the Russian Federation and monitoring the movement of property and the fulfillment of obligations.

In addition, the chief accountant must:

- to carry out the organization of accounting and financial activities of the Organization and control over the economical use of material, labor and financial resources, the safety of ownership of the organization;

- lead the development and implementation of activities aimed at compliance with state and financial discipline;

- to organize accounting of incoming cash, inventory and fixed assets, timely reflection in accounting accounts of operations related to their movement;

- to organize accounting of execution of the estimation of expenses, sales of products, performance of work (provision of services), the results of the economic and financial activities of the organization, as well as financial, settlement and credit operations;

- to be present when applying inventory numbers on fixed assets;

- to be present when labeling with special stamps of soft inventory items.

According to the instructions on budget accounting, the signature of the chief accountant must be attended:

- in monetary and settlement documents, financial and loan obligations;

- In the drawing part of the following documents: Animal accounting book, a book of registration of dishes, a book of accounting for shabby reporting, a register of securities, a book of accounting for material values \u200b\u200bpaid in a centralized manner.

The chief accountant is entitled:

- demand from the creation manual required conditions To fulfill official duties;

- to submit a proposal to the organization's leadership to improve its activities;

- request information and documents necessary to fulfill official duties;

- Increasing the tasks of specialists of other departments with the consent of the relevant managers to solve them.

The chief accountant is responsible for the formation of the institution's accounting policy, accounting, the timely presentation of complete and reliable financial statements (paragraph 2 of Article 7 of the Law No. 129-FZ).

The structure of budget accounting, the responsibilities of accounting services are defined as follows. In accordance with paragraph 2 of Art. 6 of the Law N 129-FZ Accounting in the institution can lead accounting as a structural unit headed by the Chief Accountant. If the organization is small, then there is enough one regular accountant. The institution may not have accountants in its staff schedule. In this case, the payment of accounting services is made on the basis of a civil law agreement. The head of the organization may also keep accounting personally.

The transmission feature (fully or partially) of accounting functions in budgetary institutions is that it takes place, as a rule, on the basis of the decision of the property owner - the relevant main manager or the budget manager.

The centralization of budget accounting (ie, the functioning of centralized accounting) can be carried out on the basis of a specific regulatory administrative document adopted by the relevant government authority (the Ministry, the Office, the authority of the subject of the subject of the Russian Federation or the local government body), if this does not contradict the current legislation.

Consider the responsibilities of the main members of the accounting group of the budget institution.

Deputy Chief Accountant for Wage Accrual Performs work on accrualing in the prescribed manner of all types of wages, carries out data to accrual wages to employees of the enterprise in computer systems (salaries, premiums, principles, financial assistance, social benefits), issuing certificates to employees of the enterprise issues of salary accrual, other payments and retention of them, processing primary documentation According to the relevant regions of accounting (orders, sheets on temporary disability, premiums, advantages for overtime, vacation, orders), the accrual of tax payments to the budgets of various levels, deductions to extrabudgetary funds, is reconciling by payments with tax authorities, pension funds, Foundation social insurance, Mandatory Medical Insurance Fund, and also monitors safety accounting documents, preparation of data for reporting and making them to transfer to the archive.

The deputy chief accountant on the material part carries out the record of fixed assets, fills the cards with the characteristic of each object of fixed assets, accrues depreciation, keeps records of material values, accepts reports on the consumption of materials, leads revolving statements and memorial orders, fills contracts for liability with accountable persons. , monitors inventory inventories inventory.

Pages: 1234Next →

Introduction ..................................................................................3

……………………………..7

1.1 Concept, process and principles for the formation of accounting policies ....7

1.2 Account Policy Tasks in the enterprise. Choosing a form and organization of accounting ................................................................... 14

1.3 Features of the formation of accounting policies in budget organizations .............................................................................. .21

……………………………………………………………….28

2.1 Statement of accounting in school number 5 of Sayanogorsk. Main problems and solutions ................................................ ..

2.2 Analysis of the financial activity of school №5 ............................

2.3 International and Russian approach to accounting policies
budget organizations ................................................................55

Conclusion………………………………………………………………..62

GLOSSARY…………………………………………………………………..64

Bibliographic list……………………………………...67

List of abbreviations…………………………………………………..72

ATTACHMENT 1

Appendix 2.

Appendix 3.

Appendix 4.

Appendix 5.

Appendix 6.

Introduction

The transition to market relations in the economy of the over-all changes in the organization and accounting of accounting in budget organizations. In connection with the reform of the accounting system, the purpose of which is to bring the National Accounting System in accordance with the requirements market economy and international standards financial statementsOrganizations are provided more and more independence in the organization of accounting, in the choice of ways and methods of accounting, in the development of forms of accounting reporting. This independence is implemented by forming accounting policies. Literally every fiscal year, the organization revises the specifics of accounting policies, changes it, makes add-ons.

The topic of accounting policies was and remains actualSince it is one of the main elements of document management of any organization, and in a competent approach to maintaining accounting policies, it is possible to achieve a very significant increase in the efficiency of industrial or trading activities, optimize taxation, rationally distribute functional responsibilities between structural divisions and executors of the organization.

This topic deals with many works in modern scientific literature. Problems of accounting policies were engaged in such well-known personalities, as: Makarevich V. with his work "Accounting policy in budget organization"; S.G. Khabaev, Associate Professor of the Accounting Department of the Academy of Budget and Treasury of the Ministry of Finance, published its gaze on the problem in the publication of the Russian Federation "Budget Accounting", N 2, February 2005; O.Yu. Semenova, Candidate economic Sciences, Associate Professor Department of Accounting and Audit of the Kostroma State Technological University with the publication - "Accounting in budget and non-commercial organizations", N 19, October 2005; V.E. Panin, expert auditor "Glavbukh", industry application "Accounting in the field of education", N 4, IV quarter 2005; I. Garnov, Auditor LLC "A.I.Audit-Service" "Financial Gazeta", N 26, June 2002; S.V. Baldina, Head of the Information and Advisory Technology Department of the Center for Financial Experts (St. Petersburg) "Glavbukh", N 16, August 2001 and many other equally outstanding specialists.

In this bachelor work is clearly allocated an object study - accounting policies and, therefore, thing - Its use in the budget sector.

purpose This bachelor work consider that affects the choice of the form of the institution's accounting policy, as well as the process and principles of the formation of accounting policies.

To implement this purpose, you must perform the following tasks. First, determine the essence of accounting policies. Secondly, consider existing forms and organization of accounting, ways to conduct accounting and how these forms and methods are used in a budgetary organization, Sayanogorsk City School No. 5.

The theoretical basis of this work was the following methods: Study of the regulatory framework; The study method is the consideration of the documents necessary for the conduct of accounting policies and monitor their compliance with the current legislation; Description method - bringing a specific accounting policy of a budget institution - schools.

In its bachelor work, the issue of applying accounting policies in the budgetary institution of the city is discussed in detail - this is the preparation of policies and identifying the grounds for applying it in this institution. Attempt to reveal the content legal normsfixing the rules for applying accounting policies.

Some basic documents are presented in applications.

Structure - This Bachelor's work consists of introduction, two chapters, conclusion, glossary, bibliographic list, a list of contractions and applications. In the first chapter " Theoretical basis Organization of accounting policies of budget institutions "are considered in detail the most important concepts used in this area. The second chapter "The accounting policy of the budget organization on the example of MOU School No. 5 of Sayanogorsk" is devoted to considering the features of the work of the accounting policy in a particular institution, where you can familiarize yourself with the subtleties of this direction.

With the transition to market relations, approaches to the statement of accounting in organizations have changed. From the rigid regulation of the accounting process by the state, in the past, they currently moved to a reasonable combination of state regulation and independence of organizations in the statement of accounting. The essence of new approaches to accounting is mainly due to the fact that general rules The accounting of the organization independently develop accounting policies to solve the tasks before consideration.

It should be noted that the importance of accounting policies is underestimated by many organizations in which the development of accounting policies relate to formally, do not study the consequences of the use of certain elements.

Meanwhile, the chosen accounting policy has a significant impact on the magnitude of the cost of production costs, profits, income taxes, added value and property, indicators of the financial condition of the organization. Consequently, the organization's accounting policy is an important means of forming the magnitude of the main indicators of the organization, tax planning, pricing policy. Without familiarization with accounting policies, a comparative analysis of the organization's performance indicators for various periods and the more comparative analysis of various organizations are imposed.

Accounting policies - this is the choice of the organization of accounting options and evaluation of accounting objects, according to which the option is allowed, as well as forms, techniques of conducting and organization of accounting based on the established assumptions, requirements and features of their activities.

The accounting policy of the Organization is developed by the Chief Accountant in accordance with the regulatory documents and the Federal Accounting Law.

In the formation of accounting policies, the organization chooses one way of keeping and organizing accounting and several, allowed by legislative and regulatory acts, which are included in the system regulatory regulation Accounting in the Russian Federation. If the specified system does not establish an accounting method for a specific issue, then when forming an accounting policy, the organization develops the appropriate method on the basis of accounting provisions.

The ways of conducting accounting, selected by the Organization in the formation of accounting policies, apply from January 1 of the year following the year of publication of the relevant organizational and administrative document. At the same time, they apply to all structural units of the organization (including allocated to a separate balance) regardless of their location.

The main sources for writing bachelor work on accounting were: the opinions of various authors of economic literature, and in most part these are educational and scientific literature on accounting, as well as various regulations.

1. Theoretical foundations of the organization of accounting policies of budgetary institutions

1.1 Concept, process and principles of accounting policies

The organization's accounting policy is an internal document of the Organization, which discloses all interested parties the features of accounting (tax) accounting for this organization in a particular reporting period. Accounting policies are approved by the head and applies from January 1 of the year following its approval.

Accounting policy for accounting purposes is a combination of the organization chosen by the organization of the organization's accounting, which has a methodological and organizational and technical components, and accounting policies for tax purposes - a set of ways to conduct a tax accounting of an organization that has a methodological and organizational and technical component of the methods of calculating some taxes (fees).

Accounting policies form all organizations regardless of organizational and legal forms. If the organization exists not the first year, then in accounting policies submitted together with annual reporting to the tax authorities, only cases of applying new accounting methods are revealed. According to paragraph 11 of PBU 1/98 of the Regulations, the Organization must disclose the accountability methods adopted when forming an accounting policy that significantly affect the assessment and decision-making by interested accounting users. Significant recognizes accounting methods, without knowledge of which a reliable assessment of the financial situation, monetary turnover or the results of the organization is impossible. To the methods of accounting, adopted in the formation of the organization's accounting policy include:

methods of depreciation of fixed assets, intangible and other assets;

methods for evaluating production reserves, goods, work in progress, finished products;

ways to recognize profits from the sale of products, goods, works, services and other ways.

However, all this accounting policy should not be overloaded. Forming the organization's accounting policy, it should be remembered by the position of paragraph 8 of PBU 1/98, which is often broken in practice. The violation is that in the formation of accounting policies, on a specific direction of maintenance and organization of accounting, the choice of one of several methods allowed by legislative and regulatory acts within the system of regulatory regulation of accounting in the Russian Federation. Selected Organizing Meeting Policy Methods are valid if they do not contradict the current regulatory acts. And only if the specified regulatory system does not establish a method for conducting accounting on a specific issue, in the formation of accounting policies, the development of an appropriate method is carried out on the basis of the maintenance of PBU 1/98 and other accounting provisions.

Accounting policy for accounting purposes The newly created organization is approved by its leader to the first publication of accounting reporting, but no later than 90 days from the date of state registration of the organization, and is applied from the date of its creation (paragraph 10 of PBU 1/98).

Accounting policy for tax purposes The newly created organization is approved by its head no later than the end of the first tax period and is considered to be applied from the date of creation of the organization (paragraph 12 of Article 167 of the Tax Code of the Russian Federation).

Accounting Policy An organization can be compiled and approved:

1. individual orders for accounting and tax accounting purposes;

2. One order in which the first section is accounting policies for accounting purposes, the second - for tax purposes;

3. Combined Accounting Policy.

You can make changes to accounting policies in three cases:

1. The legislation of the Russian Federation has changed or regulatory acts on accounting;

2. The organization has developed new ways to conduct accounting;

3. The conditions of the organization's activities have changed significantly.

The process of forming an accounting policy consists of the following steps: determination of accounting facilities in respect of which accounting policy should be developed; identification, analysis and evaluation of factors, under the influence of which the choice of ways to conduct accounting; the choice and substantiation of the initial regulations for building accounting policies; identification potentially suitable for use of accounting methods for each reception and object of accounting; selection of accounting methods suitable for use by the enterprise; Registration of the selected accounting policy.

At the first stage, the subject of the accounting policy is established, since each enterprise has its own set of accounting facilities. Depending on the composition of the accounting objects at the second stage, specific conditions are detected affecting the formation of accounting policies. The third stage analyzes the construction of an accounting policy regarding the assumption of identified at the previous stage. The fourth stage lies in the selection of potentially suitable ways to conduct accounting. The fifth stage consists directly in the choice of accounting methods for a particular enterprise. At the last stage, the selected accounting policy is documented.

The following factors are influenced by the choice of accounting policies:

Legal and organizational and economic status of an enterprise (ownership, organizational and legal form. Industry and type of activity, dimensions);

Current and long-term goals of entrepreneurship (attraction of additional financial resources, strengthening competitive positions in the market, etc.);

Features of activity - production (technological structure, consumed resources), commercial (organization of supply and sales, system and form of calculations), financial (relationship with banks, tax authorities), managerial (structure, dependence on owners, statements to them);

Personnel support - staff qualifications;

The economic situation is the development of the infrastructure of the market, the state of accounting and tax legislation.

The general principles and rules for the organization of accounting are determined on the basis of the Regulation on accounting and reporting in the Russian Federation and other regulatory documents.

Property isolation means that the property and obligations of the enterprise exist separately from property and obligations of owners. On the balance of the enterprise, only the property may be reflected, which according to the law is recognized by its property, all other values \u200b\u200bshould be taken into account by the balance. This ensures the basis for determining the valid property and financial condition of the enterprise.

The continuity of the company means that, taking any decision on accounting policies, proceed from the fact that the enterprise will continue its activities in the foreseeable future and he does not have an intention or need to eliminate or substantial reduction in operation and, therefore, the obligations will be repaid in Staged manner.

The principle is reflected in the order of assessing the property of an enterprise, which should not be carried out with the calculation that the company can be eliminated on this or that reporting date.

Under the consistent application of accounting policies it is understood that the company elected by the enterprise is applied consistently from one period to another. Changes in the enterprise conducted by the accounting policy should be appropriate and reasonable.

The temporal certainty of the facts of economic activity of the enterprise means that these facts relate to the reporting period in which they had regardless of the actual time of receipt or payment of money related to these facts. This means that: the facts of economic activities are subject to reflection in accounting for the accounting period, in which they took place or as they are committed; All incomes and expenses obtained or paid in the reporting period are considered income and costs of the reporting period, regardless of the actual time of receipt or payment of funds (accrual method).

Based on this principle, all economic operations should be reflected in the reporting period to which they relate. The costs produced by the enterprise in the reporting period, but relating to the following reporting periods reflected in accounting as expenses of future periods and are subject to write-off in the manner established by the enterprise, during the period to which they relate.

When choosing accounting policies, it should be processed from certain requirements that ensure the adequacy of the accounting policy of a particular economic situation (Appendix 1). These requirements (principles) include completeness, prudency priority in front of the form, consistency, rationality.

Fullness. The company elected by the enterprise should reflect all the facts of economic activity in the enterprise. This requirement is implemented by documenting and reflecting in accounting for each fact.

The timeliness of reflection in the accounting records of the facts of economic activity.

Caution. The methods used by the enterprise should ensure greater possibility of reflection in accounting losses and liabilities than income and assets. This means that only those incomes that have already been received are accepted for accounting, while at the same time accounting is subject to all expected obligations and potential losses.

This requirement is implemented, for example, in the case of incorrectly decorated primary documents from other enterprises, which, after discovering such facts, must be given within the enterprise, or the fact of the operation must be confirmed in a different way (for example, the received goods must be adopted by Separately drawn up acceptance act, with compliance with all requirements).

Consistency. Elected to the enterprise, accounting methods create a basis for the compliance of data generated by various types of accounting, such as the identity of analytical accounting of turnover and balances on the accounts of synthetic accounting in each reporting period.

Rationality. Accounting policy should be built in such a way that accounting is rationally and economically, respectively, the size of the enterprise and the scale of its activities.

These principles should be the basis for the development and adoption by the enterprise of their accounting policies. Failure to follow them can distort the picture of the property and financial position of the enterprise.

Accepted by the enterprise based on discusses and requirements, accounting policies ensures the integrity of the accounting system at the enterprise. It covers all aspects of the accounting process at the enterprise - methodical, technical and organizational.

The methodical aspect shows which methods for assessing property and liabilities, depreciation accrual, etc. Used in the enterprise.

The technical aspect shows how these methods and accounting registers are being implemented.

The organizational aspect shows how these methods are being implemented when building an accounting service.

1.2 Account Policy Tasks in the enterprise. Choosing a form and organization of accounting

Accounting policy, which is the implementation of the same accounting method, in various enterprises will be different. The ability to select specific methods of assessment, calculation, the procedure for reflection of economic operations, etc. It is the degree of freedom of the enterprise in the formation of accounting policies.

The main task of the accounting policy is to maximally reflect the activities of the enterprise, to form a complete and up to-reliable information about it in order to efficiently manage the work of the enterprise.

The accounting policy is formed by choosing accounting methods from several decisions of accounting policy "Accounting Policies of the Enterprise" PBU 1/98. If the provisions are not developed ways of keeping accounting for any objects, the company is developing its own. In both cases, the main requirement of the organization of accounting policies in the enterprise should be suppressed - the choice of accounting methods should be resistant on uniform principles. It means:

Application of selected ways of keeping accounting by all structural divisions of the enterprise, including allocated to an independent balance, otherwise the accounting information will be incomparable and incorporated;

In relation to some one particular question, the company must use one selected method, unless otherwise established; For example, a profit from the implementation should be determined by all types of activities in one way: as the goods are shipped to the Buyer and presentations or as payment.

In the formation of an enterprise, his leadership should choose a specific development strategy and on the basis of it - the accounting methodology in the enterprise, since in modern accounting, many problems allow the variety of decisions.

At the beginning of each year, the company develops accounting policies compiled in accordance with the principles of its formation.

The newly created enterprise should arrange chosen accounting policies no later than 90 days from the date of the acquisition of the rights of a legal entity, i.e. state registration. At the same time, the company's head publishes an order for accounting policies, which reflects the company chosen by the company, corresponding to the tasks and profile of the enterprise.

As stated in PBU 1/98 "The accounting policy of the enterprise", the essential ways of conducting accounting adopted in the formation of accounting policies are:

A way to repay the value of fixed assets, intangible and other assets, i.e., the procedure for accrualing depreciation;

Method of assessing production reserves, goods, work in progress and finished products;

Methods for accounting profits from sales of products.

The Federal Law on Accounting Defines the basic elements of accounting policies, therefore, in the accounting policy order, all those parameters of the financial and economic activity of the enterprise, which are used directly in its work should be specifically reflected:

1. The working plan of the accounts is determining in the accounting system. It must meet the goals, accounting tasks, to be associated with tax policy and organization accounting of financial results. Developed based on the current account plan. In the work plan of the accounts, it is recommended to indicate codes and names by the subaccount of the enterprise used and necessary for the conduct of synthetic and analytical accounting.

2. Inventory procedure. The regulatory act on this issue is methodological instructions on the inventory of property and financial results, approved by the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49.

Alternative ways:

Determining the timing of the inventories and their number in the reporting year (except inventories obligatory under the legislation of the Russian Federation);

The list of property and obligations checked for each of them.

3. Document Rules. The document management rules are governed by a document management schedule compiled in the form of a scheme or a list of works performed by structural units or specific executive employees with a reflection of the relationship and the timing of the formation and execution of documents.

Primary documents can be drawn up on paper machines, computer-readable media.

4. Information processing technology. Accounting at the enterprise can be conducted: manually; manually with partial use of automation tools; automated way.

5. Forms of accounting can be used as follows:

Memorial orchers;

Journal-rational;

Simplified;

Automated (Appendix 2).

6. Methods of accounting (methods of depreciation of fixed assets, intangible assets, estimates of material and production reserves, goods, finished products, etc.).

The organization independently develops the work plan on the basis of the approved plan. It has the right to choose from the whole totality of synthetic accounts, to enter (with the permission of the Ministry of Finance of the Russian Federation) new synthetic accounts using free account codes.

Based on the subaccounting system provided for by the approved account plan and instructions for the application of the account plan, the organization determine the list of subaccounts used, if necessary, merging, excluding or adding new subaccounts, as well as the full nomenclature of analytical accounts and their code notation.

The organization independently chooses the form of accounting (journal-order, memorial-order, simplified, machine-oriented), a list of applicable accounting registers, their construction, sequence and methods of recording in them.

The organization independently chooses the organizational building of accounting. In addition, accounting and reporting can be carried out by a specialized organization or a relevant specialist in the contractual principles. The organization can allocate its production and farms on a separate balance, as well as branches, offices, branches and others. separate divisionsincluded in the enterprise.

In the organizations of small businesses that do not have in the state of the cashier, his duties can be carried out by the chief accountant or another employee on the written order of the organization's head.

When carrying out mandatory inventories for compiling annual reporting Organizations are granted the right to carry out the inventory of fixed assets once every three years, library funds - once every five years. In areas located at the extreme north and equivalent locations, the inventory of goods, raw materials and materials can be carried out during their smallest residues. The number of fixed assets not required for inventory in the reporting year, the date of inventory, the list of property and obligations tested for each of them is established by the Organization itself.

System of intraproductive accounting, reporting and control. Organizations independently develop a system of intraproductive accounting, operation and control, based on the features of the functioning and requirements of production management and product sales.

The organization should disclose favorites in the formation of accounting policies the ways of conducting accounting, which significantly affect the assessment and the adoption of the decision of the accounting reports.

Significant recognizes accounting methods, without knowledge of the application of which interested users of financial statements are impossible to a reliable assessment of the financial situation, cash flow or financial performance of the organization.

The ways of conducting accounting, adopted in the formation of the organization's accounting policy and to be disclosed in financial statements include methods of depreciation of fixed assets, intangible and other assets, assessment of production reserves, goods, work in progress and finished products, recognition of profits from sales of products, goods, works, services and other essential ways.

In the case of the publication of accounting, not in full, information on accounting policies is subject to disclosure at least in a part directly related to published materials.

If the accounting policy of the Organization is formed on the basis of the assumptions provided for by PBU 1/98, then these assumptions may not be disclosed in accounting reporting.

In cases where, in the formation of an accounting policy, the Organization proceeds from assumptions other than those provided by PBU 1/98, such assumptions, together with the reasons of their application, should be disclosed in detail in the financial statements.

If the preparation of accounting reporting has significant uncertainty about events and conditions that may cause significant doubts about the applicability of the continuity of activity, the organization must indicate such uncertainty and unambiguously describe what it is connected with.

Significant ways of conducting accounting are subject to disclosure in an explanatory note that is part of the accounting reporting of the organization for the reporting year.

Interim accounting reporting may not contain information about the organization's accounting policy, if there have been no changes in the implementation of the annual financial statements for the previous year, discontinued accounting policies.

Changes in accounting policies that have or capable of providing a significant impact on the financial situation, the cash flow or financial results of the organization are subject to separate disclosure in the financial statements. Information about them should include the reason for changing accounting policies; assessment of the consequences of changes in monetary terms (in relation to the reporting year and each other period, data for which is included in the accounting reporting year); An indication of the fact that the corresponding periods of periods preceding the reporting year are included in the accounting reporting year, adjusted.

Changes in accounting policies for the year, following reporting, are reflected in the explanatory note to the accounting reporting of the organization.

1.3 Features of the formation of accounting policies in budget organizations

PBU 1/98 in budgetary institutions does not apply. Nevertheless, the concept of "accounting policy" is enshrined in the law on accounting and any exceptions for budgetary institutions does not.

As applied from instructions on accounting in budgetary institutions, approved by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 N 107N (hereinafter - the Instruction on accounting in budgetary institutions), accounting policies in each particular institution are not developed and is not approved - this is centrally , In the instruction itself. However, for institutions leading entrepreneurial activities (and, consequently, VAT payers and income taxes in size and the procedure established for commercial organizations), the development and approval of accounting policies is essentially mandatory. At least tax authorities require such a document to be developed.

The procedure for conducting accounting in institutions established by the accounting instructions in budgetary institutions provides:

Accounting accounts plan in institutions;

Memorial and order of accounting. At the same time, it does not exclude the use of other forms of contractors - in accordance with paragraph 20 of instructions on accounting in budgetary institutions in some cases, the Ministry of Finance of the Russian Federation may resolve the federal executive authorities to lead in institutions that are in their jurisdiction, accounting on the journal - order Accounting in the presence of developed methodological documents. Consequently, in accounting policies, the form of the draft activity used in the institution may be reflected;

Methods for applying sub-accounts of accounting accounts plan to reflect operations on the execution of the estimates of income and expenses of both budgetary funds and funds obtained by extrabudgetary sources. Despite the fact that the instructions for accounting in budgetary institutions provide a complete list of accounts and subaccounts used in budgetary institutions, it seems appropriate development and approval of the working plan of budgetary accounts;

Forms of primary accounting documents and accounting registers;

Methods for assessing assets and liabilities;

Correspondence of subaccounts by main accounting operations;

Other issues of accounting organization.

When developing accounting policies, two aspects are taken into account - methodical and organizational. The fact that the accounting policy of budgetary institutions is set out in the accounting instructions in budgetary institutions, does not indicate that the heads of institutions do not have the right to choose between different reflection options in the accounting of individual operations.

There are basic methodological aspects that are reflected in the accounting policies of commercial organizations and which, under certain conditions, can be reflected in the accounting policies of budgetary institutions.

1. The procedure for accrual depreciation of fixed assets.

By general rule Depreciation on objects acquired at the expense of budget funds is not charged. With the introduction of PBU 6/01 and Chapter 25 of the Tax Code of the Russian Federation, budget organizations in the implementation of entrepreneurial activities have the right to accrue depreciation on fixed assets used in the implementation of such activities.

Consequently, in the formation of accounting policies, such institutions should determine and disclose methods for accrualing depreciation deductions - separately for accounting purposes and for tax purposes. If the institution uses fixed assets in several activities - the main and entrepreneurial - in the institution's accounting policy, the procedure for distributing the accrued wear amount (actually wear and depreciation are applied to tax purposes).

2. The procedure for accrualing the depreciation of intangible assets.

After the instructions for accounting in budgetary institutions to the objects of intangible assets, not only depreciation is not charged, but also wear (which earlier, when intangible assets were listed on subaccount 019, was charged).

3. Separation of labor tools for fixed assets and low value items.

The leaders of commercial organizations have the right to establish the limit below the accounting regulations provided for by the Regulations (100 Mrots). For all budgetary institutions, there is a single limit of assets classifying to fixed assets (50 minimum wages), which cannot be reduced. The head of the budget institution is not given the right to establish a smaller limit of the cost of items for taking accounting as part of funds in circulation. This, in particular, is due to the fact that the Budgetary Institution is not the owner of the property transferred to it, but is disposed of by him by proxy of the owner (state or municipal authority) under operational management conditions.

4. The procedure for taking into account the process of the preparation and acquisition of material and industrial stocks.

In budgetary institutions, the actual value of material reserves is formed directly on accounts for their accounting - special subaccounts to take into account deviations of the actual value of incoming materials from their accounting prices in budgetary institutions is not provided. However, in the event that some types of expenditures (for example, transport and procurement) refer to several types of acquired material and industrial stocks, it is advisable to disclose the methodology for the distribution of these expenses in accounting policies between individual types of stocks.

5. Evaluation of material reserves and finished products.

There is only one method - according to actual cost. With respect to finished products, an exception was made only for agricultural products, which during the year is estimated according to the planned cost, which is specified at the end of the year.

The budgetary institutions do not apply such methods for assessing material reserves as Lifeth and FIFO. Therefore, the write-off of materials and food can be made at the prices of their acquisition or mean prices, if similar materials or food products are purchased at different prices. The write-off of materials and food products is carried out in accordance with the norms approved in the prescribed manner on the basis of documents confirming their quantitative consumption and approved by the head of the institution (F.F. 26, 397, 410, 431, 3, 3-specials., 4, 4 -C, 4-p, 6-specials. or the act on the write-off of material reserves F.230).

Consequently, on this element of accounting policies, the norms of the costs of material and industrial stocks should be developed and approved, as well as a document management schedule in terms of submission of documents that are the basis for debiting stocks and inclusion of costs in the cost of finished products, work performed or services rendered.

6. The procedure for writing off low value items.

Landless items are currently not depreciated not only in budgetary institutions. It is important to pay attention to the fact that, in contrast to commercial organizations, such property in budgetary institutions is still taken into account as part of a separate group of assets. The transfer from the warehouse to operation is reflected in the system accounting, low-value items during the entire service life are listed in the balance sheet at the initial value (the actual cost of acquisition or manufacture).

When generating accounting policies, this element should take into account the comments made above in relation to materials.

7. The duration of the repayment of expenditure of future periods.

When carrying out business activities, the need to distribute unevenly produced costs under the reporting periods is dictated by the needs of uniform formation of the cost of finished products. In the instructions on accounting in budgetary institutions, the maturity of future periods (as well as, in other documents of the accounting regulatory system), not established. Based on the needs of accounting and statistical reporting, it is possible to recommend a deadline for which the expenses of future periods must be written off as the number of months from the time of these expenses and by the end of the year. Of course, this may be acceptable only in relation to those expenses, the write-off period of which cannot be determined directly - the rent paid by the advance and subscription to periodic publications relate to those types of expenses, whose write-off period is defined in the settlement documents. In the accounting policy, it is necessary to establish the period for the write-off of such expenses.

8. The method of determining revenue from the sale of finished products Instruction on accounting in budgetary institutions is also definite enough - only cash method ("upon payment"). Moreover, until the date of payment, not only does not determine the financial result or debt to the budget on working capital taxes, but is not written off the actual cost realized products.

In the accounting policy of institutions leading entrepreneurial activities, you should simply fix this fact - for tax purposes.

9. Reflection of profits from business activities.

Here there is also a pretty rigid scheme of accounting wiring, in accordance with which, financial results are determined on the account of income accounting as funds are received in the payment of sales, works or services, and then are debited to the account of profit.

In the accounting policy, it is advisable to reflect the types of income generating profits and, if possible, the frequency of their receipt.

10. The procedure for creating reserves for doubtful debts.

IN this case There may be only entrepreneurial activity. But also for operations carried out in such activities, the creation of reserves is not provided.

11. Methods of the distribution of profits in budgetary institutions are similar to the methods of distribution of profits in commercial organizations - profits can be distributed in two funds - fund funds for material promotion and social benefits and funds for the maintenance and development of the material and technical base.

In the accounting policy, you should reflect the choice from the above options. In addition, it is advisable to reflect the procedure for documenting costs due to profits - development and approval of the estimates of income and expenses, the procedure for compiling and submitting documents, list officialshaving the right to approve individual types of expenses, etc.

12. Accounting course differences.

This question in the instructions for accounting in budgetary institutions has been worked quite carefully. The basic principle used in the development of recommendations on the accounting of exchange differences is reduced to classify them in the income of future periods.

13. Write off from the balance of amount of receivables and payables.

In accordance with the accounting instructions in budgetary institutions, debt will be carried out in the following order. Receivableson which the time has expired of limitation, other debts, unrealistic for recovery, are written off for each obligation on the basis of data from the inventory, a written justification and order of the head of the institution.

In the accounting policy of the Organization, it is advisable to indicate the fact of the availability of such debts, as well as (in an annexation to accounting policies) to bring a complete list of receivables, payables and deposent debt, the timing of the limitation of the limitation for which they expire in this year.

2. The accounting policy of the budget organization on the example of MOU Central School No. 5 of Sayanogorsk

2.1 Statement of accounting at school number 5 of Sayanogorsk. Main problems and solutions

The accounting policy of the budgetary institution in the conditions of constantly changing legislation needs constant refinement. On December 31, the chief accountant is obliged to clarify the order of accounting policies for the next year. Discussed with the head all the nuances, such the order becomes a consolidation of rules for all separate (including structural, entitled legal entities) units of the institution. Undoubtedly, uniformity provides a positive effect in three planes of management, accounting and tax accounting. Unity in turn affects the efficiency of the use of budgetary resources.

This chapter examines an example of accounting policies for secondary school No. 5 of Sayanogorsk.

Practice shows that to start building an order "On Accounting Policy" is needed from the description of the regulatory framework of each institution. The first partition, in the opinion of the author, should be "Accounting (budget) accounting." Order of the Ministry of Finance of Russia of February 10, 2006 No. 25N "On the construction of the instructions for budget accounting" (hereinafter referred to as the order number 25) gives overall characteristic Budget accounting and does not reflect the sectoral feature.

There is a need for greater detail of analytical data. So, for example, the accounting of fixed assets worth up to 1,000 rubles and a variety of taxes (the score of 0.303.05 "Other taxes") require special accounting. The first case is closer to managerial accounting, and the second - requires additional analytics in accounting.

Paragraph 2.2 "Analysis of financial performance results" will show a comparison of the financial results of the activities of School No. 5 in the annual reporting for 2005 and 2006.

With a list of regulatory and legal acts, which are the legislative framework for the compilation and maintenance of accounting policies of School No. 5, you can find in Appendix 3.

Educational institutions have the right to conduct entrepreneurship provided for by their charter. In the Law of the Russian Federation "On Education" dated July 10, 1992 N 3266-I for these institutions has an exhaustive list of types of entrepreneurial activities.

According to Article 47 of this law, the entrepreneurial activity of the educational institution includes:

¾ Implementation and rental of fixed assets and property of the educational institution;

¾ trade in purchased goods, equipment;

¾ providing intermediary services;

¾ share participation in the activities of other institutions (including educational) and organizations;

At the same time, the fact was established that if the main activity of the educational institution is carried out on a feasible basis, the income received from it is reinvested directly into this educational institution or the immediate needs of ensuring, developing and improving the educational process (including wages) In this educational institution, such activities are not entrepreneurial.

At first glance, such a division of activities in the law is definitely. However, in the legislation, this issue is regulated in different ways. As already mentioned, in Article 2 of the Civil Code of the Russian Federation, entrepreneurial activities are regarded as activities carried out on their risk and aimed at systematic profit from the use of property, selling goods, performing works or providing services by persons registered in the prescribed manner.

In accordance with this norm, paid educational activities are entrepreneurial, since it is aimed at systematic profit from the provision of educational services to institutions that have the right to provide such services (registered in the prescribed manner and licensed to educational activities).

As you can see, there is no indication in this interpretation on the purpose of spending funds received from business activities. In Article 2 of the Civil Code of the Russian Federation, it was also not stipulated that the concept of entrepreneurial activity can be interpreted in a different way ("unless otherwise provided by law"). Moreover, in Article 3 of the Civil Code of the Russian Federation it is said that the norms of civil law contained in other laws must comply with the norms of this Code.

Thus, for accounting purposes, paid educational activities of educational institutions are considered as entrepreneurial regardless of the direction of use of income from this activity. For the purposes of taxation, it is necessary to use the relevant tax regulatory acts. Specific example The maintenance of the budget organization of entrepreneurship is School No. 5 of the city of Sayanogrsk.

Municipal educational institution School №5 Sayanogorsk is in municipal submission, guided by the charter. Financing the activities of the MOU School No. 5 of Sayanogorsk is carried out at the expense of budgets of various levels, voluntary donations and targeted contributions to legal and individuals, as well as at the expense of funds received from the implementation of paid educational or other activities provided for by the legislation of the Russian Federation. The latter is entrepreneurial activities. Entrepreneurship is subject to income tax, value added tax. Chapter 21 of the Tax Code of the Russian Federation in Article 145 "Exemption from the fulfillment of the duties of the taxpayer" provides for exemption from VAT (except for renting premises).

According to Article 17 of the instructions N 48, when calculating the income tax, taxable profit with actually produced costs due to the profit remaining at the disposal of the budgetary organization, decreases to the amounts sent by state and municipal educational institutions, as well as non-state educational institutions directly to the needs of ensuring development, development and improving the educational process (including labor payment) in this educational institution.

If for the reporting period (quarter, year) turned out to exceed income income, then the income tax on this amount is paid in the general order. The funds received from business activities, including funds from paid education services, not reinvested in the educational process, remaining at the reporting date on current or settlement accounts and deposited accounts in banks (including interest) are also subject to taxation in the general order.

Consequently, for the purpose of incuring tax on income, paid activities of educational institutions (in the volume of refinanced funds) corresponds to the interpretation of the Law on Education; Revenues from this activity are regarded as targeted and tax not subject.

True entrepreneurial activity is taxed in full: the implementation of non-profit educational organizations of goods (works, services) as its own production (produced by training enterprises, including training and production workshops, as part of the main and additional educational process) and those purchased on the side, are subject to Taxation, regardless of whether the income from this implementation is sent to this educational organization or to the immediate needs of ensuring the development, improvement of the educational process.

Accounting for the fulfillment of estimates of income and expenses of the institution is carried out on the work plan of budget accounting accounts in accordance with the instructions for budget accounting, approved by the Order of the Ministry of Finance of Russia of February 10, 2006 No. 25N (hereinafter referred to as the Instruction No. 25N).

The formation of the estimates of income and expenses of the school for all sources of financing is managed by planning and financing.

The form of budget accounting is a manual-rational with the use of computing equipment on the basis of modern information technologies.

On accounting of budget and extrabudgetary funds apply orders (JO). Room to assign sequentially 1, 2, 3, depending on the source under consideration.

Any orders magazine can be detailed by secondary orders. For example, implicit designations can be added to the use of data in tax and accounting in the numbering of the secondary order log. For example, Zh.O. "Cassa": No. 1 BUND. - For budget operations at the checkout and No. 1 of the PD - for business entrepreneurial activities. At the end of each month, after the reconciliation of secondary orders, they must be formed in the orders listed in the table.

Correspondence of accounts in the journal of operations to record depending on the nature of the operation on the debit of one account and the credit of another account.

After each reporting month, all orders in two copies signed by the chief accountant or deputy headquarters in the directions should be selected in chronological order and will be charged:

1 copy. together with primary documents;

2 copies. In a separate nomenclature folder.

After each reporting month, the circulation data from journals is transferred to Chief Book.

Budget accounting at school is carried out by the accounting of the school, which is its structural unit headed by the chief accountant. The rights and obligations of the chief accountant are determined by the Federal Law of 11/21/1996 No. 129-FZ "On Accounting" (Art. 7).

Accounting carries out the operational accounting of material values \u200b\u200band funds located on the balance sheet and accounts of accounting. Accounting is conducted on individual divisions (accounting groups) with the implementation of all postings and the formation of relevant orders. The chief accountant performs the final wiring and forms on the basis of orders and the main book balance and accounting reporting. At the end of the reporting periods, the chief accountant of accounting needs to form a consolidated balance sheet and summary (consolidated) reporting of the school based on the balance sheet.

According to economic contracts for the supply of utility resources, other economic goods, works and services that ensure the life of the school, the documents are transmitted to the accounting department fully decorated for accounting operations.

To build an accounting account (budget accounting) on \u200b\u200bincome-generating activities (hereinafter referred to as the text - PD) use the first seventeen marks of the income code to classify the operations of the public administration sector operations (hereinafter referred to as the Kward).

To ensure separate accounting of fiscal operations and generate activities and activities with funds in a temporary disposal, are used by the accounting records of distinctive features in the 18th discharge of the budget account:

budget Activities - 1

received activities - 2

activities with funds

located at a temporary order - 3

To ensure separate accounting of operations on income-generating activities (market sales and gratuitous, irrevocable receipts on income-generating activities) In addition to using a sign of "2" in the 18th discharge of the budget account, the signs of "3 02" and "3 03" are used in discharges 4, 5, 6 budget accounts:

Market sales by PD - 3 02

Unlimited, irretrievable. Receipts on PD - 3 03

An example of accounting accounts (26 characters):

073 3 02 01010 01 0000 2. XXX.HX.Hhh - income generating activities (sale of intellectual activity services. For example, at school number 5 is the sale of materials of research and development of students of the 10-11 grades)

073 3 02 02010 01 0000 2xxxx.Hhhhh - income-generating activities (market sales of goods. For example, at school are the goods produced by school workshops)

073 3 03 01010 01 0000 2.XXX.HX.Hhh - income generating activities

(Unlimited, irrevocable. Arrivals from other budgets)

073 3 03 02010 01 0000 2.XXX.HX.Hhh - income generating activities

(Unlimited, irrevocrust. Pay)

Upon completion of the reporting fiscal year, turnover on accounts reflecting an increase in and reducing assets and liabilities, not transferred to the budget accounting registers of the next fiscal year.

You can cite an example of the closing of the fiscal year in the MOU School of the city of Sayanogorsk number 5.

The balance of 1,105,06,000 "Other material reserves" at the beginning of the year amounted to 20,000 rubles. At the end of the year, turnover on the debit of account 1 105 06 340 "Increasing the cost of other material reserves" amounted to 200,000 rubles, and turnover on credit account 1 105 06 440 "Reducing the cost of other material reserves" - 210,000 rubles.

Accordingly, the balance of the account 1 105 06,000 at the end of the year was 10,000 rubles. On the next year's registers, only the residue on this account at the beginning of the year, that is, 10,000 rubles. There will be no no revisions.

The instructions N 25N states that discharges 22-23 form an analytical account code, but in many accounts it is subaccount. For example, what does the account structure look like 0 302 00,000 "Calculations with suppliers and contractors", shown in the diagram:

┌───────────────────────────────────────┐

│ score 0 302 00 000 │ _── synthetic

│ "Calculations with suppliers and contractors" │ account

└──┬───────────────┬────────────────┬───┘

┌──────────┴─┐┌────────────┴───────────┐┌───┴─────────┐

│ ││ account 0 302 03 000 ││ │ _── Subaccount

│ ... ││ "Calculations with suppliers ││ ... │

│ ││ payment contractors│││ │

│ ││ other services "││ │

└────────────┘└──┬───┬─────────┬───┬───┘└─────────────┘

┌────────┘ │ │ └────────┐

┌────────────────────────────────────────┴───── ────┐ _── analytical

│oo "Zarya" │Zo "Sunrise" │ │oo "Dawn" │zo "Sunset" │ account

└───────────┘└────────────┘└─────────────┘└───────────┘

To a number of accounts it is necessary to open the subaccount of the 2nd and 3rd order. For example, below the diagram shows which subaccounts can be opened to account 0 105 00,000 "Material stocks":

┌────────────────────────────┐

│ Account 0 105 00 000 │ _── Synthetic

│ "Material reserves" │ account

└┬────────────┬─────────────┬┘

┌──────────┴┐┌──────────┴───────────┐┌┴────────────┐

│ ││ score 0 105 01 000 ││ │ _── Subaccount 1

│ ... ││ "medicines and ││ ... │ order

│ ││ Upgrade "││ │

└───────────┘└──┬─────────────┬─────┘└─────────────┘

┌───────────┐ ┌───────────┐ _── Subaccount 2nd

│Madications│ │ Upgrade │ order

└──────────┘ │ funds │

└┬─────┬─────┤

┌─────┤ ┌───┴──┐ ├─────┐ _── Subaccount 3rd

│binds│ │ ... │ │ ... │ order

└┬───┬┘ └─────┘ └─────┘

┌───────┴┐ ┌┴────────┐ _── Analytical

│Marly │ │elastic bills

└────────┘ └──────────┘

Consider the methodology for accounting.

Fixed assets are material objects, the useful life of which exceeds 12 months, regardless of the value of the object.

Fixed assets take into account at their initial cost with actual investments in their acquisition, construction and manufacture.

Attachments for the purchase, construction and manufacture of objects. Fixed assets at school are:

¾ amounts paid in accordance with the contract supplier (seller), including value added tax (except for their acquisition at the expense of VAT - taxable entrepreneurial and other income activities); Amounts paid to organizations for the implementation of work under the contract construction contract and other treaties;

¾ sums paid to organizations for information and consulting services related to the acquisition of fixed assets;

¾ registration fees, state duties and other similar payments made in connection with the acquisition (obtaining) rights to the object of fixed assets; customs duties;

¾ remuneration paid by intermediary organization through which the facility of fixed assets is purchased;

¾ costs for the delivery of fixed assets to the place of use, including shipping insurance costs;

¾ Other costs directly related to the acquisition, construction and manufacture of fixed assets. Accounting for fixed assets (including the library foundation) to lead in rubles with a penny.

The accrual of depreciation of fixed assets is carried out by a linear way based on the initial (restorative) value of fixed assets calculated from the useful life. Depreciation is charged monthly by 1/12 annual sum.

The term of useful use is determined in accordance with the OKOF when making an object to accounting, included in the depreciation groups established by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1.

For those fixed assets that are not specified in depreciation groupsThe useful life is established by the inventory commission of units in accordance with the technical characteristics of manufacturers. Revision of the service life of the facility of fixed assets in cases:

¾ completion;

¾ retrofitting;

¾ reconstruction;

¾ Modernization.

The useful life of NMA objects is determined based on the term of the patent, evidence and other restrictions on the use of intellectual property facilities under the legislation of the Russian Federation. According to NMA objects, which cannot be determined by the useful life, the depreciation rate to calculate on the basis of 20 years (but not more than the development of the institution).

Useful use for NFA objects, obtained free, define:

¾ for objects received from state and municipal institutions - taking into account the timing of the actual operation and the previously accrued depreciation;

¾ For objects received from other legal entities and individuals - based on the market value of the object and the terms of operation established by inventory (or specially created) by the Commissions of the School.

It should be borne in mind that depreciation can not be over 100% of the cost of fixed assets and NMA.

According to the objects of fixed assets and intangible assets, depreciation is charged in the following order:

¾ The objects of fixed assets and NMA cost up to 1 000 rubles inclusive, depreciation is not accrued;

¾ The objects of fixed assets and NMA cost from 1,000 to 10,000 rubles inclusive depreciation is charged in the amount of 100% book value when issuing an object into operation;

¾ The facilities of fixed assets and NMA costs over 10,000 rubles depreciation is accrued in accordance with the rules calculated in the prescribed manner.

According to the facilities of fixed assets and NMA costs up to 1,000 rubles, all material and responsible persons need to be operatively accounting with the use of the "Book of accounting of OS to 1,000 rubles", the statement of issuing an institution for the needs.

When reassessing the NFA to determine their book value at the time of the revaluation, to use the recalculation coefficients established by the Government of the Russian Federation.

The actual costs of repairing fixed assets are written off on the cost of maintaining the institution as repair work is carried out within the reporting quarter.

We give an example of calculating the amount of school depreciation:

The initial value of the fixed assets is 80,000 rubles. Useful use - 5 years. The annual depreciation rate will be 20 percent (100%: 5 years). The annual depreciation amount is 16,000 rubles. (80,000 rubles. X 0.2).

Monthly depreciation deductions on this main means will be equal:

16 000 rubles. : 12 months. \u003d 1333.33 rubles.

During the useful use of the mainstream object, the depreciation is not suspended.

The exceptions are cases when the main remedy is translated to preservation for a period of more than three months, as well as during the recovery period, the duration of which exceeds 12 months.

Next, consider an example of the situation when depreciation is suspended:

By decision of the head of the institution from April 3 to August 20, 2005, the equipment was transferred to conservation, and on August 22, 2005 re-commissioned.

Depreciation on this equipment will not be accrued over the next months: May, June, July, August. Since September, depreciation will resume.

In paragraph 39 of instructions N 25N, it is determined that the useful life of fixed assets is determined in accordance with the classification of fixed assets included in depreciation groups.

Here it is necessary to refer to the letter of the Ministry of Finance of Russia of April 13, 2005 N 02-14-10A / 721. The letter clearly states that to determine the useful use of fixed assets, budgetary institutions should be guided by the classification of fixed assets included in depreciation groups (approved by the Decree of the Government of the Russian Federation of January 1, 2002 N 1). For fixed assets included in the first nine depreciation groups, the calculation of the amount of depreciation is carried out in accordance with the maximum timing of the useful use of the property established for these groups.

A clear example of calculating the depreciation amount of the computer belonging to the school:

The school acquired a computer worth 30,000 rubles. Computing equipment is included in the third depreciation group (useful life - from 3 to 5 years). Consequently, when calculating depreciation on a personal computer, it is necessary to proceed from the useful life of 5 years. And if so, the annual depreciation rate of the computer will be 20 percent, the annual depreciation amount is 6000 rubles, and the monthly depreciation - 500 rubles.

For fixed assets included in the tenth depreciation group, special rules for determining the useful life are defined. In this case, it is necessary to be guided by the annual substrates for the main funds of institutions and organizations in the State Budget of the USSR, approved by the USSR state budget, the USSR Ministry of Finance, the USSR State Building and the USSR CSS on June 28, 1974.

Calculate the depreciation of the school building:

The tenth depreciation group includes buildings with reinforced concrete and metal frames, walls of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings. Annual wear rate According to buildings - 1 percent. School number 5 - building with reinforced concrete frames, with walls from blocks. Consequently, when determining depreciation deductions should be proceeded from the period of useful use of 100 years.

For those types of fixed assets that are not specified in depreciation groups, useful life establishment establishes in accordance with technical Conditions or recommendations of manufacturers.

The instructions N 25N define the following rules for determining the useful life for fixed assets obtained free of charge.

The term of useful use of fixed assets obtained from the institutions in the budgets of the budget system of the Russian Federation, and from state and municipal institutions, is determined taking into account the timing of the actual exploitation and the previously accrued amount of depreciation.

Now consider an example of calculating depreciation on the main means obtained from free of charge from the main manager:

Budget Institution Main Preparer Passed free of charge balance value 120 000 rubles. and the amount of accrued depreciation 48 000 rubles.

The service life of this fixed assessment is 5 years, it was operated for two years. The institution carried out the modernization of this equipment in the amount of 12,000 rubles. The service life of this equipment in the institution is accepted in three years, the annual depreciation amount is calculated as follows:

(120,000 rubles. + 12 000 rubles. - 48 000 rub.): 3 \u003d 28 000 rubles.

For objects received from other legal entities and individuals, the annual amount of depreciation is determined on the basis of the market value of the object and the terms of operation established by the Commission of the Institution.

Next, consider an example of calculating the depreciation by the main means,
obtained from the commercial firm:

From a commercial organization received free new equipment (dishwashers). The market value of this equipment is 64,000 rubles, based on the technical documentation, the service life is set at 4 years. Consequently, the annual depreciation rate will be 25 percent, the annual depreciation amount is 16,000 rubles. (64 000 rub. X 25%).

If, as a result of completion, retrofitting, reconstruction or modernization, the regulatory indicators of the object of fixed assets improved, the institution may reconsider the useful life on this object.

We give an example of recalculating depreciation deductions as a result of revaluation:

The budgetary institution has conducted an overestimation of equipment with the initial cost of 80,000 rubles. and the amount of accrued depreciation 48 000 rubles. The useful life of this fixed assessment is 5 years (the equipment was in operation 3 years), the annual depreciation rate is 20 percent, the annual depreciation amount is 16,000 rubles.

During revaluation, a coefficient of 1.2 was applied. The replacement cost of equipment amounted to 96,000 rubles. (80,000 rubles. X 1,2), and the amount of recalculated depreciation - 57 600 rubles. (48 000 rub. X 1,2).

The new annual depreciation rate will be equal to 19,200 rubles. (96 000 rub. X 0.2).

The depreciation of the fixed assessment begins from the 1st day of the month following the month when this object was adopted to accounting, and is produced before full repayment The cost of this object is either writing off it from the balance.

The depreciation of refrigerated cabinets owned by School No. 5 will look like this:

Equipment requiring installation (refrigeration cabinets) came to the institution on May 12, 2005. The equipment was mounted for 3 days, and on May 15, 2005 it was commissioned. The accrual of depreciation on equipment will begin from June 2005.

Depreciation can not be accrued in the amount of over 100 percent of the value of the main funds object.

The accrual of depreciation on the facility of fixed assets is terminated from the 1st day of the month following the month when the object is fully burned or written off from accounting. Next, an example of the end of depreciation:

Depreciation deductions For April will be accrued completely, and since May, depreciation on this vehicle It will not be accrued.

Consider the features of depreciation accrual depending
from the cost of fixed assets:

Depreciation is charged depending on the cost of fixed assets in the following order.

On objects of fixed assets worth up to 1000 rubles. inclusive depreciation is not credited. The cost of such objects is written off at the same time when commissioning.

For example, the institution has acquired an economic inventory for a total of 9440 rubles. (including VAT - 1440 rubles.). The cost of a unit of inventory - 944 rubles. (including VAT - 144 rubles.). The operation is associated with budgetary institutions.

The accountant will reflect this operation like this:

Operation
Occasioned economic inventory		An increase in payables
Economic inventory introduced in operation
Written by the cost of economic inventory		Reducing the value of the production and economic inventory "

Depreciation on the facility of fixed assets
cost from 1000 to 10,000 rubles. written as follows:

Acquired equipment (coffee makers) worth 7080 rubles. (including VAT - 1080 rubles.). The equipment does not require installation and immediately put into operation. Operations are associated with budget activities of the institution.

Accountant recorded:

Operation
Called equipment	"Increase capital investments in fixed assets "	An increase in payables female on acquisition of fixed assets
Equipment commissioned	"Increase in the cost of production and economic inventory"	Reducing capital investments in fixed assets
Accrued depreciation for equipment in the amount of	"Expenses for depreciation of fixed assets and intangible assets"	Reducing the cost of machines and and equipment due to shock absorption

On facilities of fixed assets worth over 10,000 rubles. Depreciation is charged in accordance with the norms calculated in the prescribed manner.

Let us then consider an example of reflection of depreciation in accounting:

Acquired equipment (printers) worth 10 620 rubles. (including VAT - 1620 rubles.). Equipment does not require installation and commissioned.

The service life of the equipment is 2 years.

Annual depreciation rate - 50 percent (100%: 2 years). Annual depreciation amount - 5310 rubles. (10 620 rubles. X 0.5), monthly sum Depreciation - 442.5 rubles. (5310 rubles: 12 months).

Each month an institution accountant will do the following wiring:

Operation

Depreciation

"Expenses for depreciation of fixed assets and intangible

"Reducing the cost of machines and

equipment at the expense of depreciation "

School rents municipal propertyon its balance, assigned to it on the right of operational management (Articles 296, 298 and Ch. 34 (paragraphs 1 and 4) of the Civil Code of the Russian Federation).

The funds received by the school as a rent are credited to the FAC account as an additional source of funding for the federal budget and are used to ensure and develop the educational process at school.

Changes in accounting policies that significantly affect the assessment and adoption of the decision of the accounting reporting users in the reporting year or in the periods following the reporting, as well as the reasons for these changes and the assessment of their consequences in value terms are subject to separate disclosure in the accounting statements.

In this section of the bachelor's work, all nuances of school taxation are described, a system of building tax accounting according to chapter 25 of the Tax Code of the Russian Federation

Any tax transactions have previously called tax accounting. In principle, this term exists today, but it must be remembered that, according to Chapter 25 of the Tax Code of the Russian Federation, it is necessary to do "Special Tax Accounting". Moreover, the created registers may be different.

Forms, Technology and Tax Accounting Scheme .

Accounting for the fulfillment of the estimates of income and expenses in the institution is carried out on the work plan of accounting accounts in accordance with the Instruction on accounting in budgetary institutions No. 25N, the Tax Code of the Russian Federation (including chapters 21, 22, 23, 24, 26, 27, 28, 28, 30, 31), federal laws and other regulatory legal acts operating in the territory of the Russian Federation.

Tax accounting (in terms of income tax) fulfills the estimates of income and expenses at school, according to a tax accounting account plan in accordance with the Tax Code of the Russian Federation (Chapter 25), as well as with federal laws and other regulatory legal acts operating in the territory of the Russian Federation.

It is also necessary to establish forms of tax accounting for income tax: analytical tax accounting registers using computing technology.

The analytical registers of tax accounting form on the basis of the procedure for applying a tax accounting account plan (Appendix No. 4), according to tax accounting accounts (Appendix No. 5) in the developing tables (Appendix No. 6) on the basis of budgetary accounting documents (including an accountant certificate). Using the final indicators of tax accounting registers produce a tax base.

In terms of income tax - to fill out analytical tax accounting registers, primary documents are used from the accounting database with a distinguishing feature of 4, 5, 6-time discharges of the budget account "3 02".

In cases of misuse of targeted financing and revenues, primary documents are used from the budget accounting database with distinctive features:

In the 18th discharge of the budget account - 1

In 4, 5, 6th discharges of the budget account - 3 03

for fill the relevant analytical registers of tax accounting.

Accounting tax accounting With the fulfillment of all tax wiring and the formation of relevant analytical registers of tax accounting and reporting.

The material reserves in accounting and reporting are reflected at the actual value of each unit, including the cost of their acquisition.

In determining the size of material expenses in the write-off of raw materials and materials used in the production of (manufacturing) of goods (performance, service, services), apply the method of evaluation at actual value.

Definition of income.

The income from the provision of paid educational services of the school (consultation, tutoring, circles and sections) is determined on the last day of the reporting (tax) period, and at the same time, the contract price is distributed between the reporting (tax) periods evenly, taking into account the number of days of the Agreement of the Treaty in this reporting (tax) Period.

Determination .

1. Costs for paid educational services are determined by the reporting (tax) periods of the fiscal year, taking into account the reasonable consumables of the estimates of income and expenses for this type of activity.

2. The flow rate is recognized as reasonable and documented costs in the reporting (tax) period.

Direct expenses include :

1) material costs defined in accordance with subparagraphs 1 and 4 p. 254 of the Tax Code of the Russian Federation

2) the cost of paying for the work of personnel involved in the process of manufacturing goods, the provision of services, as well as the amount of a single social tax, and the costs of compulsory pension insurance, which comes to financing the insurance and cumulative part of the labor pension accrued on the specified amounts of expenses for payment labor;

3) the amount of accrued depreciation on fixed assets used in the manufacture of goods, works, services.

TO indirect expenses include all other amounts of expenses, with the exception of the non-dealerization costs defined in accordance with Art. 265 of the Tax Code of the Russian Federation, carried out during the reporting (tax) period.

Features related to utilities (223), communication services (221), transportation costs for servicing administrative and management personnel (222), costs for all types of main funds for reducing revenues received from business activities.

Guided by Art. 321.1 of the Tax Code of the Russian Federation adopt public utilities (223), communication services (221), transportation costs for administrative and management personnel (222), costs for all types of main funds for reducing income received from entrepreneurial activity in proportion to the amount of funds obtained from entrepreneurial activity in total amount income (amount of funds target financing and funds received from business activities).

The means of targeted financing in order to calculate the proportion include budget financing of the Federal Agency for Limit Education budget obligations to the appropriate reporting (tax) period, which provides for funding for appropriate expenses.

The procedure for calculating tenants.

It is necessary to take into account the peculiarities of the taxation of the state educational institution, including:

For value added tax purposes (hereinafter referred to as VAT)

Normative base:

¾ Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation; tax period the quarter is recognized).

Moment of definition the tax base, unless otherwise provided by paragraphs 3, 7-11 13-15 of Art. 167 of the Tax Code of the Russian Federation, is the earliest of the following dates:

The day of shipment (transmission) of goods (works, services), property rights;

Day of payment, partial payment on the upcoming supplies of goods (performance, services), transfer of property rights.

Not subject to taxation:

Implementation in the territory of the Russian Federation foods directly produced by school tables (PP. 5 p. 2 of Art. 149 of the Tax Code of the Russian Federation);

Implementation on the territory of the Russian Federation of education in the field of education for non-commercial educational organizations of the educational and production (in the directions of the main and additional education specified in the license) or the educational process, with the exception of consulting services, as well as services for renting for rent (PP. 14 P . 2, Art. 149 of the Tax Code of the Russian Federation);

Pay consolidated tax to produce school accounting.

In the school accounting policy, as well as any other budget institution, you need to make changes and additions. This is done in the following cases:

1) changes in the legislation of the Russian Federation or regulatory acts of bodies regulating tax and accounting;

2) developing new ways of conducting accounting and tax accounting;

3) a significant change in the conditions of school;

4) changes in the composition and powers of officials, the rights and obligations of which establishes this order;

5) the need to detail individual order points for improving management accounting in school without reducing the degree of reliability of information.

Consider some of the most significant problems:

The main activity of the MOU school number 5 is educational (the implementation of the state standard and the chosen school of educational programs), it is funded from the regional budget. Local, urban budget covers utilities. The main problem is as follows: according to the budget plan annually the regional budget allocates a certain amount of funds for this institution, the amount obtained in fact is often 1/3 from the planned. Given the lack of budget financing, the school is trying to use its additional sources by attracting free property, including cash. Often, such a help is called sponsorship. However, the incorrect registration of extrabudgetary revenues may entail negative tax consequences. It should be borne in mind that not all gratuitous receipts of budgetary institutions are not subject to income tax. The targeted receipts on the content of non-profit organizations and the maintenance of statutory activities that are not taken into account when determining the tax base include only those income species that are specified in Art. 251 NK RF. In particular, no income tax on the basis of PP. 14 p. 1, paragraph 2 of Art. 251 NK RF revenues received in the form of targeted earnings from the budget, target receipts, funds received from other organizations and individuals,
Revenues in the form of donations, funds that are obtained for the implementation of charitable activities.

The problem is that it happens not clear how to specify these receipts in the documents. An error in the design of additional funding from legal entities and individuals is an indication of the "Sponsorship Contribution" formulation documents, "sponsorship" and the like. The forensic arbitration practice shows that the word "sponsor" is often used in the value of the "advertiser". In paragraph 21 of the information letter of the Presidium of the Court of Russia No. 37, it is indicated that information about the sponsor or about goods that meet the conditions of the sponsorship contract is advertising. Tax Inspectorate, on the basis of the provisions of the Law "On Advertising", can qualify such revenues as subject to taxation. According to paragraph 9 of Art. 3 of this law, if the organization provides property, the results of intellectual activity, services, work to other persons on the context of disseminating information about it, its goods as a recipient, then such activities are called sponsorship. As a result the sponsorship is recognized as an advertising fee, and the sponsor and sponsored by respectively - the advertiser and advertiser. In the case of using the formulation of "Sponsorship", it is very likely to have to defend its point of view in court. A. Bethlehemsky /k.E., Director of the Nizhny Novgorod Education Center / recommends using unequivocal wording, which correctly convey the meaning of the actions committed and fully comply with the requirements of the legislation on taxes and fees, in order to avoid unnecessary disputes with tax authorities. It is recommended to obtain from persons who had sponsorship, letters about the erroneousness of the wording in payment orders, indicating the correct wording, "donation for statutory activities."

One more problem. Not so long ago, the school, "stirred" in financing from the budget, had the right if necessary (for example, replacing lighting lamps in curriculum) to continue learning activities, use funds derived from additional sources of income. It was considered taxed as ........................................ in such a situation, it is not allowed to use these funds, explaining this ......................................................................................................................................................................................................................................................................... .. The educational activity of this institution is the order of the government, which in turn is not able to finance it properly. In my opinion (such an expression is appropriate?), This is the main problem today.

2.2 Analysis of the financial activity of school №5

Ensuring the effective functioning of the institution requires economically competent management of its activities, which is largely determined by the ability to analyze it. Using the analysis, development trends are studied, deeply and systemically examined the factors for changing the results of activities, plans and management decisions are justified, their implementation is monitored, reserves of increasing production efficiency are revealed, the results of the institution's activities are being developed. economic strategy His development.

The main purpose of this section of the work is to analyze the financial condition of the institution as a tool for measures to improve the financial and economic condition and stabilization of the economic situation.

To achieve the goal, the most important points of financial analysis will be considered in the section, both in theoretical and practical aspect.

To implement the goal, it will be necessary:

1. Consider the general economic characteristics of the institution;

2. Ensure financially - economic condition of its development;

3. Run the financial analysis;

4. Make a financial forecast of the expected results.

In this section, the actual data of the work of MOU school No. 5 of Sayanogorsk will be studied and analyzed. Based on the collected reporting materials, the work reflects the state of development of the institution in two reporting periods, which will be presented in the form of tables.

The school has a separate property, which is a municipal property assigned to her on the right of operational management. municipal Education Sayanogorsk, independent balance, personal accounts opened in the prescribed manner in the Treasury bodies to account for operations on the execution of expenses of republican and other budgets and accounting for the activities received from entrepreneurial and other income-generating activities, has a print with its full official name and image of the State Emblem of the Russian Federation, stamps, blanks and other details of a legal entity.

The main consumers of MOU School №5 Sayanogorsk are the children of G.Syanogorsk and his suburbs (P. Sizay, Naina, PGT. Cheryomushki).

Accounting in budgetary institutions has specific features due to legislation on budget process. Instructions for accounting in budgetary institutions, approved by the Order of the Ministry of Finance of the Russian Federation, other regulatory documents on accounting and reporting in budgetary organizations, their industry specificity. These features should be attributed to:

Organization of accounting in the context of articles of the budget classification;

Control of the performance of cost estimates;

Allocation in accounting of cash and actual expenses;

Industry features of accounting in budget institutions (health, education, science).

Balance sheet - A method of reflection in the value assessment of the state of assets of the institution and sources of their education at a specific date. Since the school is a budgetary institution and is engaged in entrepreneurship, its balance simultaneously reflects budget, extrabudgetary funds separately and together in one balance (Appendix 7).

Funds in the asset institutions are grouped in two sections:

The first section reflects non-financial assets of the institution (fixed assets in the initial and residual value, their depreciation, intangible assets, material reserves);

The second section reflects the financial assets of the institution (cash, incl. Funds in bank accounts, at a temporary disposal, in the way, cash desk, cash documents; financial investments; calculations with revenue debtors, incl. From market Sales of services; settlements in advance, incl. communication services, utilities, transport services, property maintenance services, advances for the acquisition of fixed assets; settlements with accountable persons, incl. for labor payment, on payment of communication services , transport services, communal services; settlements on the shortages; Calculations with other debtors).

Balance liabilities are represented by two sections :

Obligations (calculations with lenders on debt obligations; settlements with suppliers and contractors; calculations for payments to budgets; other calculations with creditors);

Financial result (financial result of the institution; financial result of current activities, increment, institution expenses; financial result of past reporting periods; income of future periods).

After analyzing decoding to the budget, you can trace all changes (deviations) on budget items. So for the period from January 1 to October 1, fixed assets were acquired at a system of 16,6785.3 rubles, material reserves (stationery, economic goods) in the amount of 134342.11 rubles, etc.

Financing analysis ..................

The analysis was performed on the basis of the actual data of the work of MOU School No. 5 of Sayanogorsk. The costs of the implementation of services correspond to the established norm, i.e. Received revenue from the sale of services not only allows you to fully reimburse the operating costs associated with the production and implementation of services, but also to make a profit from the implementation that can be sent to a solid development and expansion of production.

2.3 International and Russian approaches to accounting policies
budget organizations

Currently, the elements of accounting, definition and formation of accounting policies of budgetary institutions, i.e. In fact, the technology of reformed accounting accounting for the purpose of consistent approach to IFRS is created.

Today, there has already been the need to work out the technology of analyzing elements of accounting, making decisions and management of production processes. However, it is too early to say that the accounting technology in the existing plan of accounts has been finally formed and that it suits everyone. It is too early to talk about the release of those resources that today are involved in the development of software products and to hold the real form of accounting. But one, undoubtedly: accounting reform is the beginning of the reform of the management of budgetary institutions.

It is quite reasonable to assume that after Russian institutions are determined with the accounting elements and its subsequent control technologies, they have a need to revise the recorded and unaccounted elements in the process of transition to international financial statements.

In the formation of accounting policies on a specific direction of maintaining and organizing accounting, as a rule, it is necessary to choose one method of several permissible legislation. If, according to that or another aspect of accounting, the legislation did not establish accounting methods, the institution develops the appropriate method on the basis of the basic principles of accounting and requirements for the preparation of financial statements.

In foreign accounting practices, the regulatory authorities often introduce certain restrictions on the choice of the accounting methodology, nevertheless, the organization independently determines (in pre-established boundaries) its accounting policies. It must match the goals tax Services And constitute that part of the accounting, which is financially accounting. At the same time, the Administration of the Budgetary Organization may have their own goals that do not coincide with the objectives of tax services. In this case, it chooses for calculating financial results its methods of accounting and organizes internal management in addition to financial accounting.

Profit, (when the Organization also keeps entrepreneurial activities) calculated according to financial accounting, may not coincide with its profit shown in management accounting. This is not falsification of data, but a conscious approach to achieving various goals - calculating taxable profits, on the one hand, and the assessment of the administration of the organization's results of their work, on the other.

In accordance with IFRS 1, the organization's management itself chooses such accounting policies that allows financial statements to comply with all the requirements of standards and interpretations of the Standing Committee on the Interpretation of this Reporting. In cases where they do not contain special requirements, when choosing and implementing accounting policies, it is recommended to be guided by such principles as relevance, the truthful representation, the predominance of the entity above the form, neutrality, prudence and the substantiveness of the accounting information.

Some standards provide the ability to select accounting policies, but do not explain how this choice can be implemented. For example, when drawing up reporting in accordance with IFRS 8 "Net profit or loss for the period, fundamental errors and changes in accounting policies", any changes in accounting policies should or reflect as amendments to retained earnings at the beginning of the reporting period, or include in retained earnings for This period.

Accounting policies are, first of all, specific principles, basics, conditions, rules and practices adopted by the budgetary organization for the preparation and submission of financial statements.

If there is no specific international standard and clarification of the Permanent Committee on Interpretation, management uses its own judgments to develop accounting policies that ensures the most useful information for the financial statements of the organization. When submitting such a judgment, consider:

1) requirements and management of IFRS affecting similar or related problems;

2) criteria for determining, recognition and assessing assets, liabilities, income and expenses established in the principles of preparation and preparation of the financial statements of the IFRS Committee;

3) solutions to other bodies establishing standards and adopted industry practices in the one and only to the extent to which they meet the requirements of the first two points.

Accounting policy is an important component of IFRS 1, therefore this standard offers several basic accounting provisions to be used in the process of preparing financial statements. These provisions are applied in many countries and are considered acceptable for use in the practice of accounting. We consider it appropriate, to bring them in the form, in which they are offered by this standard:

Method of accrual. This method is used in the preparation of all types of financial statements, with the exception of the cash flow report.

Sequence in the presentation. The presentation and classification of articles in the financial statements should be maintained from one reporting period to another, except for those cases when the change leads to a more qualitative reflection of the operations of the economic entity, or this change must be carried out in accordance with IFRS.

Significance and aggregation. In-interest articles of a similar nature and destination are allowed to provide aggregated. Significant articles cannot be provided.

Collecting. Assets and liabilities are interpretable only if it is permissible in accordance with IFRS.

Comparison of information. Comparative information should be disclosed in relation to the previous period for all numerical information provided in the financial statements. Comparative information should also be included in overview and descriptive information in order to improve the understanding of the financial statements for current period. When classifying articles, the comparative indicators must be reclassified with characteristic, amounts and reasons for reclassification.

The accounting policy of the organization should not duplicate accounting provisions for individual operations, as well as provisions on its investment policy and other provisions in the part that is rigidly defined by the current regulatory documents.

An accounting policy adopted by the Organization is subject to registration of relevant organizational and administrative documentation (orders, orders, etc.).

The organization should disclose the principles of its accounting policies in the Financial Reporting Notes, which significantly affect the assessment and decision-making by interested financial reporting users. Significant recognizes accounting methods, without knowledge, on the application of which interested users of financial statements are impossible to a reliable assessment of the financial situation, cash flow and other financial results of the organization.

Accounting policy is usually not revised and does not change throughout the year. In Russia, such changes currently must be agreed with GND. The revision of the accounting policy of the budgetary organization may occur in the following cases:

1. Changes in the system of regulatory regulation of accounting and taxation;

2. Reorganization (fusion or separation) of the economic entity;

3. Changes of owners (if the organization becomes not budget);

4. The emergence of other objective reasons.

The most, perhaps, significant innovation and, as a result, a solution to many problems russian system Accounting plans to introduce the Ministry of Finance in 2009 or 2010. A draft amendments regarding accounting policies will be provided.

Their main goal is to formalize the entire complex of relations related to accounting policies. Now tax authority Requires information about accounting policies during verification, but formally the obligation to provide documents on accounting policies is not fixed by anywhere. In addition, it seems appropriate to determine in the Tax Code, what is the accounting policy and determine the requirements for it.
In this case, the bill practically will not introduce restrictions for companies. As noted in the Ministry of Finance: "The restriction associated with accounting policies will be only one. It concerns the features of the use of the cash method in transactions between interdependent organizations. We do not plan any other restrictions. "
This measure is to prohibit the buyer under transactions between interdependent organizations to take into account the costs until the counterparty applies the cash method, did not take into account revenues.
According to officials, such a rule will exclude a scheme at which the buyer on the accrual method reduces taxable profits on "paper" costs, while the seller does not pay the tax, "waiting for" payment.

These developments will help much more effectively use accounting policies, which will directly affect the quality of the entire accounting system.

Conclusion

Accounting policy is of great importance in the organization of the organization, it is not just a formal document that should be approved by the order signed by the director, this is a work plan for a year, it can help the organization optimize taxation and often win a dispute in court.

Any changes in the organization's accounting policy require a maximum attentive and qualified approach. This is explained by a number of reasons, such as:

1. A new accounting policy will be valid during the entire reporting year;

2. Using accounting policies, you can manage the financial resources of the enterprise;

3. Elements of accounting policies affect the formation tax obligations Enterprises before budget and affect the procedure for calculating taxes.

In this bachelor work, the topic of the accounting policy of the budget institution of school No. 5 of Sayanogorsk was studied.

The feature of MOU School No. 5 is that this institution is a state-state budget and operates on estimates of expenses, as well as on the basis of the economic classification of the costs of the budgets of the Russian Federation introduced since 2001. The institution is engaged in entrepreneurial activities and tax accounting.

GLOSSARY

1. Accounting policy organization - This is an internal document of the Organization, disclosing all interested parties to the specifics of the accounting (tax) accounting of this organization in a specific reporting period.

2. Reclassification -the process of transferring adjusted balances from accounts in the Russian account plan to the proposed plan of IFRS bills.

3. Aggregation -association, summation economic indicators According to any sign for obtaining generalized, cumulative indicators.

4. Tax Account Analytical Registers -consolidated forms of systematization of tax accounting data for the reporting (tax) period grouped in accordance with the requirements of the Tax Code of the Russian Federation, without the distribution of accounting accounts.

Consolidated Reporting - under the consolidated financial statements, the systematic information reflecting the financial situation, the financial results of the activities and changes in the financial position of the financial situation considered to compile this reporting as a single business entity in accordance with international financial reporting standards (hereinafter - IFRS) of the Organization, other organizations, foreign organizations.
Consolidated Balance - consolidated accounting reporting on activities and financial results maternal and subsidiaries in general
Intangible assets - these are assets, or not having a material form, or the material and real form of which is not significant for their use in economic activities that can generate income and acquired with the intention to use for a long period (over one year).
Property isolation means that property and the obligations of the enterprise exist separately from property and owner obligations.
Continuity of activity businesses means that by taking any decision on accounting policies, proceed from the fact that the enterprise will continue its activities in the foreseeable future and it does not have an intention or need to eliminate or substantial reduction activities and, therefore, the obligations will be repaid in the stopped manner
Consistent Application Policy- This is when the company elected by the company are applied consistently from one period to another.
Document proof -this is the movement of documents from the moment they are received or creating until the completion of the execution of sending or passing
Improvered assets -Distinguish natural assets (land, subsoil, natural biological resources, water resources) and unproverable intangible assets (securities, juristic documents), which arise in connection with the processes of production and periodically go from one individuals to others.
Reorganization -The reorganization of enterprises is both one of the forms of creation and one of the forms of liquidation of a legal entity, and several legal entities can be created and eliminated. The reorganization of enterprises is also necessary when changing the organizational form of the enterprise, a change in the authorized capital, the adjustment of constituent documents.
Debit -Al-side accounting account. In active accounts, D. means an increase in the amounts taken into account, and in passive accounts - a decrease. D. shows the availability of acclaimed values \u200b\u200bat the beginning of each month and their receipt within a month. Each operation in accounting in equal amounts is written twice: in the debit of one account and the credit of another.
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Bibliographic list

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List of abbreviations

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20. {!LANG-773eaf8659a99bee36c93e8c3dc139fe!}{!LANG-31c7e67f788196d9e51187fe59d9f97e!}

{!LANG-744cf4e41f28a86bded0409cbef7c1f3!}

{!LANG-072ecf814a23ead9a01bb632711c32b3!}<1>{!LANG-a9bca753f7a42aec24c4556d2da1ce05!}

<1>

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{!LANG-d46eb18f1869709b4e491c934977d85d!}<2>.

<2>{!LANG-86ebca353c16b14a1ab44b68b56736e5!}

{!LANG-522adce212694e04bb19fa5c6ba87f4b!}<3>.

<3>{!LANG-5ff420c3872b505d6fe89da082f25a4d!}

{!LANG-ffc96059033cbda9f6343a0c94d361a2!}

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TO {!LANG-78ec8bddb3071140459c7ed519df8986!}{!LANG-0df70245a8eb5a975625b63e93bedc17!}

{!LANG-29d1c0d638e5f614085dc9cfdeeeff03!}
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{!LANG-fa3def00809630f984143f9cbc2e4b5f!} {!LANG-ace89de342bf208ce2c116739f52a628!}{!LANG-04d0c1f148f2aa282cbc49e73ab7b924!}

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{!LANG-9319c3f59ba20067a6a323f0c9f203c2!}

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<1>{!LANG-9b66a3072d8ec691290082523b122307!}

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{!LANG-311def6329adf4157b467718577a2f45!}

IN {!LANG-58308c607d923189771280e13610073a!}{!LANG-c0f0c2353adb3eb248d0b6c0cdea4824!} {!LANG-2f208ba48955f0827c10ee9c9ce5404a!}{!LANG-9f9dceadfb0529d6693e7c51e30e39ec!} {!LANG-62ff1278ae96f9773d655ce00f364f73!}.

{!LANG-e0120fbe6f9a7ab0eb5f35c78956eba9!} {!LANG-2757a368c72445c807e6b43273542c57!}{!LANG-e930e1818b63f7b365245dec88999487!} {!LANG-7d22315a2e9a799a2d240726fab0eb11!}.

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Articles on the topic

{!LANG-3b756ca59eba2e08d4fca4e4a9aced7b!}

{!LANG-35f80b0d10f4d6e9a6b7bf19c385a42d!}

{!LANG-6f372fac6752adc9575f300b6d5e9a3c!}

Home Credit and Finance Bank

{!LANG-41f817addb8871502f2e32cec70b6fec!}

{!LANG-8535ee6fd9d2c4ed2f4320db4ddda4a9!}

{!LANG-96b189e0574da2e603b4c0d8a077e4f3!}

{!LANG-42e1f060f2b6fc8969608918b52078a5!}

{!LANG-cda550c8ed84fba422fd316dfd73c19f!}

{!LANG-401bc28eb47daae01eba7fb27e69ba54!} {!LANG-cc2f769dfd0101743217e7b6f63f0bb8!}

Step-by-step instructions, how to return money for the wrong CBM on the OSAGO, and a sample application for refund {!LANG-6e79bd15c6a998eae5404fd106c38271!}

Investment insurance of life with the payment of additional income I have repeatedly witnessed how bank workers actively fell offering people the policy of cumulative and investment insurance ...

Requirements for accounting policies of the budget institution. Accounting policy of the budget institution. Organizational. Methodological aspects of accounting policies

Work plan bills.

Accounting registers.

Correction in accounting and reporting.

Inventory of property, financial assets and obligations

Calculation of expenses.

Drop-down income.

The order of reflection in the accounting of events after the reporting date.

* * *

Typical accounting policy of the budget institution, taking into account new standards

Typical accounting policy of a state institution

Accounting Policy of Budget Institutions

We give an example of calculating the amount of school depreciation:

Next, consider an example of the situation when depreciation is suspended:

A clear example of calculating the depreciation amount of the computer belonging to the school:

Now consider an example of calculating depreciation on the main means obtained from free of charge from the main manager:

Next, consider an example of calculating the depreciation by the main means, obtained from the commercial firm:

We give an example of recalculating depreciation deductions as a result of revaluation:

The depreciation of refrigerated cabinets owned by School No. 5 will look like this:

Consider the features of depreciation accrual depending from the cost of fixed assets:

Depreciation on the facility of fixed assets cost from 1000 to 10,000 rubles. written as follows:

Let us then consider an example of reflection of depreciation in accounting:

{!LANG-7202d261bec4b4b26a33625888df7d4a!}

{!LANG-77b77c18a3748c8b7d96bc1e6ce01bba!}

{!LANG-ea55b42d44742403ddc945c8535ac45c!}

{!LANG-9319c3f59ba20067a6a323f0c9f203c2!}

{!LANG-d61491a7e991e477c46bdef79447505f!}

{!LANG-6b0c2b6204b94449842fba6bc6c2075f!}

{!LANG-8106e846558c49e294bd0dfbeafdf7b8!}

{!LANG-f6a47d6a21d9ae6bb7dca8d46bfcf8a3!}

{!LANG-fff126b222650fc4c2e44e550f00aafa!}

Next, consider an example of calculating the depreciation by the main means,
obtained from the commercial firm:

Consider the features of depreciation accrual depending
from the cost of fixed assets:

Depreciation on the facility of fixed assets
cost from 1000 to 10,000 rubles. written as follows: