Accounting in medical institutions. Accounting, tax

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Features of accounting in commercial medical organizations

The main goal of creating clinics and medical centers with private capital is to make a profit. Income is generated through the provision of paid services to the population or legal entities.

IMPORTANT! Private medical organizations reflect operations according to the working chart of accounts created on the basis of the Order of the Ministry of Finance of October 31, 2000 No. 94n.

The company's expenses are reflected in accounting on account 20. The cost structure is presented:

payment for the cost of medications;
expenses for inventory, medical equipment;
remuneration of personnel;
amounts of transfers to the budget to pay off tax obligations.

Medical enterprises are given the opportunity to provide services that are subject to VAT and are exempt from this type of tax. If there is a preferential category of transactions in accounting, it is necessary to organize their separate accounting with ordinary types of services. The list of situations that allow you to do without charging VAT is given in Art. 149 of the Tax Code of the Russian Federation.

The accounting department of the institution in its work is guided by the norms of PBU 10/99. This document regulates the procedure for recognizing expenses and provides a simplified classification of expenses. According to the standard, expenses are divided into ordinary, operating and non-operating. Expenses incurred during medical procedures as part of services to clients are classified as ordinary activities. They are reflected in accounting in the amount of actual expenses incurred.

Income transactions are shown on accounting accounts according to the rules specified in PBU 9/99. In medical institutions, income from ordinary types of economic activity is the payments received for the provision of paid services.

NOTE! Income is recognized only after the actual provision of medical services.

Account 90 is used to reflect the amounts of income. Its subaccounts accumulate revenue, cost and VAT and display the amount of profit or loss. Revenue is shown through correspondence involving D62 and K90.1. At the same time, the amount of the generated cost for the service is written off by debiting 90.2 and crediting account 20.

Accounting for medicines and consumables

In the accounting of medical organizations, the category of medical supplies includes:

medicines;
consumables and supplies.

Their capitalization is carried out using invoices received from suppliers. The cost of shipped inventories is reflected in the debit of account 10, broken down by product groups. To write off valuables, an enterprise can use the method specified in the accounting policy:

write-off method based on unit cost;
FIFO technique;
mid-priced option.

It is typical for medical institutions to constantly monitor the expiration dates of medications. To implement control measures, the management of the enterprise appoints a separate official. If expired medications are identified, they must be returned to the supplier or transferred for disposal. Documentation of disposal of expired medications is carried out by drawing up an act. It specifies the names of the drugs, their serial numbers and series, and expiration dates.

The inventory procedure in medical structures does not differ from the standard algorithm of actions. The exception is psychotropic substances and drugs classified as narcotic substances.

REMEMBER! Control of special-purpose medications (narcotic and psychotropic) differs from generally accepted standards; it is regulated by the provisions of the Law of January 8, 1998 No. 3-FZ.

If shortages are detected in special-purpose equipment, the identified discrepancy must be reported to the Ministry of Internal Affairs within three days. Inventory activities are carried out every month. Only personnel with current permission to work with narcotic substances can be included in the commission.

Every month, for each doctor's office, the consumption rates of materials are calculated, and information about actual use is entered into the report. The documents are sent to the accounting department. Typical invoice correspondence:

acceptance for accounting of medicines and consumables – D10 – K60;
D20 – K10 – record when medicinal products are consumed.

Accounting for medical equipment and equipment

Medical equipment is accounted for as part of fixed assets. They are subject to depreciation. The choice of depreciation method is carried out according to the standards of PBU 6/01. Each piece of equipment is assigned an individual inventory number. Acceptance and registration of equipment is carried out on the basis of:

waybill;
OS acceptance and transfer certificate;
OS-6 cards.

Examples of accounting entries:

D07 – K60 the company received medical equipment for installation;
D07 – K76 – reflects the amount of funds spent on the delivery of equipment;
D08 – K07 – the actual cost of the equipment is written off, the costs of its installation are taken into account;
D01 – K08 – equipment is installed, configured and ready for operation, the equipment is transferred to fixed assets.

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Accounting for medicines and other material assets in medical institutions

Accounting for medications in institutions that do not have pharmacies

Section 3 of Instruction No. 747 is devoted to the accounting of medicines in institutions that do not have pharmacies. Healthcare institutions that do not have their own pharmacies are supplied with medicines from the pharmacy warehouses of suppliers...

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First aid kit

Can anyone tell me for 2012? So I want to make two first aid kits, one in the office, the second in the warehouse: I went to the pharmacy and bought a bandage, cotton wool, brilliant green, ammonia, validol, etc. with my own money. I took the check, etc. everything was as it should be. What's next? Register them and get your money back, or chip in with the guys and rack your brains. If you put it, then what account in 2012 according to the new plan is 10.6 or 10.9 - and write off as: like inventory at the end of the month (I’ll take a peek) and write off 100 percent. the fact that there is no what on s/s or approx. And if the expiration date has expired, then everything is written off? I also slowed down and didn’t ask if the medicines were sold with VAT. Can't see it on receipts. WHO has been tormented by this question - enlighten the dark!

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I won’t say anything about the invoice, I’m not changing anything this year, I’m using 10.6 and 10.9 as I’m used to. But about VAT on checks: If the check shows VAT in the amount and %, there is the name and signature of the seller, there is a sales receipt, then you only you can take such VAT as a credit. If nothing is highlighted on the receipt, come in at the price on the receipt and write it all off as expenses.

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Inventory receipt: typical transactions

The option for the receipt of inventories in budgetary institutions directly affects the procedure for compiling accounting transactions. Let's look at current examples.

Operation	Debit	Credit
Purchase for a fee
Accepted for accounting	0 105 XX 340	0 302 34 730
Payment made to supplier	0 302 34 830	0 201 11 610 Turnover on off-balance sheet account 18
Free receipt
MH accepted for accounting from the head institution	0 105 XX 340	0 304 04 340
MH are assigned to the organization with the right of operational management	0 105 XX 340	0 401 10 194
Manufacturing of finished products
Finished products are accepted for accounting at planned cost	0 105 X7 340	0 109 60 2ХХ

The receipt of inventories should be recorded in accounting on the basis of primary documents: invoices, sales receipts, acceptance certificates, etc.

Accounting for medications in the institution's pharmacy

And if the expiration date has expired, then everything is written off? I also slowed down and didn’t ask if the medicines were sold with VAT. Can't see it on receipts. WHO has been tormented by this question - enlighten the dark! where VAT is not allocated, you will not take credit. Personally, I set the tablets to 10/9. but I have a real dump on this account. . And I write them off immediately upon commissioning, but to be honest, I just didn’t bother myself much with the reasoning for writing them off because I have a simplified tax system

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Natalka, this is disgraceful! You're sleeping at work again! As of the first day, you are fired. - So it’s the same from the first. Why are you waking me up now?

Your opinion is important. In addition to car repairs, the work order also includes a first aid kit in the “Materials paid for by the customer” section (the car is rented and is fully serviced). Can I immediately write off the entire amount of the order for Dt26-Kt60 or write off the first aid kit separately to account 10?

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How to write off expired medications in a budget organization?

The activities of some organizations, for example, pharmacies, clinics, private medical offices, etc., are related to the use and sale of medicines.

Like any product, they must be sold or used on time; the manufacturer indicates an acceptable expiration date for this. However, situations are inevitable in which some drugs will remain on the shelves or in the warehouse after this period has expired.

How to act correctly in such cases, how to formalize their write-off and what to do with expired drugs later, we will understand in this article.

Destruction Act

After disposal, members of the commission fill out a special act. It needs to reflect the following information:

date of disposal;
the place where it happened;
data of all members of the destruction commission (name, position, place of work);
reasons why drugs are sent for disposal;
list of medications to be destroyed (name, number of units, packaging features, containers);
name of the owner of the assets being disposed of (company or individual entrepreneur) and his data;
justification for the disposal method (for each drug on the list).

ATTENTION! The act of destruction must be signed by all members of the commission and sealed with the seal of the liquidation enterprise.

After drawing up within 5 days, this document or its certified copy is sent to the Federal Service for Surveillance in Healthcare and Social Development.

Source: https://nataliplus-agency.com/kak-spisat-prosrochennye-medicamenty-v-byudzhetnoy-organizatsii/

First aid kits in organizations. Accounting for expenses for the purchase of medical devices

On January 1, 2012, new Requirements for the provision of first aid kits for providing first aid to employees came into force. When creating a first aid kit, organizations will now have to be guided by the Appendix to the Order of the Ministry of Health and Social Development of Russia dated 03/05/2011 N 169n “On approval of the Requirements for equipping first aid kits with medical products for providing first aid to employees.”

In accordance with labor protection requirements, the employer is responsible for providing sanitary, household, medical and preventive services to employees. This, in particular, means the creation of sanitary posts with first aid kits stocked with a set of medicines and first aid preparations (Part.

Example 1

In paragraph 2 of Appendix 1 to the Instructions on unified methods of microscopic examinations for the detection of acid-fast mycobacteria in clinical diagnostic laboratories of medical institutions, approved by Order of the Ministry of Health of Russia dated March 21, 2003 No. 109 “On improving anti-tuberculosis measures in the Russian Federation,” a list of additional equipment is provided and consumables.

In addition to the medical supplies needed for research, it lists:

plastic container for paper waste;
disposable paper towels;
ballpoint pens with red ink;
ballpoint pens with black or blue ink;
wax pencil or permanent marker;
filter paper No. 1;
cloth for wiping lenses;
referral forms for microscopic examination;
laboratory journal, laboratory answer sheets.

Medicines accounting

1 tbsp. 223 Labor Code of the Russian Federation, paragraph 2 of Art. 25 of the Federal Law of March 30, 1999 N 52-FZ “On the sanitary and epidemiological welfare of the population”).

Note! First aid must be provided by a person with medical education. If an incident occurs at work, the victim urgently needs to call specialists, and before that, provide him with comfortable conditions. In addition, it is unacceptable to give medications to a sick or injured person at your own risk and without the advice of a medical professional - a simple tablet can, for example, cause an unpredictable allergic reaction.

The composition of medicines and dressings included in first aid kits is established by orders of the Ministry of Health and Social Development of Russia, as well as other executive authorities for certain types of first aid kits.

The first aid kit for providing first aid to workers injured in industrial accidents is equipped with medical products registered in the Russian Federation, and these products cannot be replaced.

According to the said Order, medications are excluded from the first aid kit. Only medical products remained. In particular, when performing cardiopulmonary resuscitation, a mouth-to-mouth device or a pocket mask for artificial respiration should be used. And to temporarily stop external bleeding and bandage wounds, tourniquets, bandages and dressing bags are used, as well as scissors, antiseptic wipes, medical gloves and other medical products.

In addition, the first aid kit should contain brief instructions with pictograms (easy-to-read pictures) explaining how and with what to provide first aid in different cases.

A new and unusual item that must now be included in the first aid kit is a rescue isothermal double-sided blanket. It is spread with the silver side towards the body if the victim needs to be protected from hypothermia, and the golden side towards the body to protect against overheating. The instructions for its use specify that the person’s face should remain open.

Studying the Order in question is useful not only for those who are responsible for purchasing a first aid kit, but also for other employees of the organization. The document briefly outlines why this or that item is needed, how to use it to help and not harm.

In addition, the organization must appoint a person responsible for occupational safety and health, whose responsibilities will include purchasing a first aid kit, storing it and using first aid equipment. To do this, the manager should issue an appropriate order.

In the first aid log, you need to make entries about the use of medical devices and their replacement. First aid instructions should also be approved, which will be used until specialists arrive.

In accordance with Art. 226 of the Labor Code of the Russian Federation (as amended by Federal Law No. 238-FZ of July 18, 2011), financing of measures to improve labor conditions and safety (with the exception of state unitary enterprises and federal institutions) is carried out in the amount of at least 0.2% of the amount of production costs products (works, services). At the same time, employees do not bear the cost of financing measures to improve working conditions and safety.

The cost of completed medical kits transferred for use is taken into account for profit tax purposes as part of other expenses associated with production and sales, according to paragraphs. 7 clause 1 art. 264 Tax Code of the Russian Federation. A similar opinion on the legality of accounting for labor protection costs as part of taxable profit was expressed by the Russian Ministry of Finance (Letter dated 08/09/2011 N 03-03-06/4/95).

Expenses aimed at labor protection are recognized as indirect and reduce the tax base during the period of transfer of medical first aid kits for use (clause 1 of Article 272, clauses 1, 2 of Article 318 of the Tax Code of the Russian Federation).

If the organization does not have a first aid kit, responsibility falls on the employer. According to Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, this is a violation of labor and labor protection legislation, for which a fine is provided.

Thus, from 01/01/2012, the employer’s responsibilities include the creation of sanitary posts with first-aid kits equipped with a set of medical products to provide first aid to employees in accordance with the Requirements of the Ministry of Health and Social Development of Russia. The employer is required to have medical first aid kits in the organization, even if the employees’ work is not associated with direct exposure to harmful production factors. Labor safety costs and, in particular, the creation of sanitary posts with first aid kits are included in the costs taken into account when calculating income tax.

E.Selyanina

K. e. n.,

auditor

Prime 2p

1. According to the OKC, the medicinal leech belongs to product class 93 0000 “Medicines, chemical-pharmaceutical products and medical products”, subgroup 93 7700 “Other medicinal plant and animal products” (code 93 7794). It is also included in the State Register of Medicines. Therefore, medicinal leeches should be accounted for in account 105 01 as part of medicines and dressings.

2. According to OKDP, adhesive plasters belong to the type of product “Surgical materials, special dressings” (code 2423932), therefore they can be accounted for on account 105 01.

Thus, from the list of medical consumables given at the beginning of the article, first aid kits (code 93 9812 OKP), disinfectants (code 93 9210 OKP), bandages, adhesive plasters, cotton wool, napkins belong to medicines and dressings and are taken into account on account 105 01 , bandages, dressing bags. The remaining materials are accounted for on account 105 06.

It is also worth mentioning disposable medical clothing, shoes and underwear (gloves, aprons, berets, shoe covers, masks, sheets, etc.). In accordance with clause 118 of Instruction No. 157n, special clothing and footwear, safety devices are subject to accounting in account 105 05 “Soft equipment”. However, there are no requirements for their useful life.

In addition, according to the Methodological Recommendations MP 2.2.9.2242-07 “Hygienic and epidemiological requirements for working conditions of medical workers performing work associated with the risk of infectious diseases”, approved by the Chief State Sanitary Doctor of the Russian Federation on August 16, 2007, disposable clothing used for medical manipulations, is recognized as special clothing.

ACCOUNTING FOR DRUGS

I.V.
Artemova, chief accountant, consultant

The purchase of medicines from wholesale trade organizations, their warehouse and accounting are regulated by a number of regulatory documents. The specificity of medicines accounting is their large range, as well as the need to maintain subject-quantitative records of individual groups of drugs.

Purchasing medicines

According to paragraph 1 of Art. 4 of the Federal Law of April 12, 2010 No. 61-FZ “On the Circulation of Medicines” (hereinafter referred to as Law No. 61-FZ), medicines include pharmaceutical substances and medicinal preparations. Medicines approved for use in the treatment of patients are those registered in the state register (Art.

Please note!

It is necessary to distinguish biologically active additives (BAA) from medicines.
In accordance with Art. 1 of the Federal Law of 02.01.2000 No. 29-FZ “On the quality and safety of food products” dietary supplements are natural (identical to natural) biologically active substances intended for consumption simultaneously with food or for inclusion in food products. According to the All-Russian Classifier of Products by Type of Economic Activity OK 034-2014 (KPES 2008), approved by Rosstandart Order No. 14-st dated January 31, 2014, dietary supplements are classified as food products (code 10.89.19.210). Therefore, they should be accounted for in account 105 02.

Accounting for dressings in healthcare institutions (Zabolonkova O.)

The destruction of promedol solution from syringe tubes and FOV antidote tablets is permitted only in the presence of the chairman of the local sanitary inspection body. The issue of the presence of a police representative in each individual case is decided by the head of the relevant police agency.

Destroyed medications are removed from pencil cases and syringe tubes and neutralized in compliance with safety measures.

5. The method of neutralization and destruction is selected depending on the number of drugs being destroyed and the capabilities of the enterprise where the destruction is carried out.

The destruction of drugs can be done by:

burning in special fireboxes or fires using paper containers soaked in kerosene;
dissolving in two to three times the volume of water with the addition of bleach powder or carbolic acid to the resulting mixture. The remaining ash or liquid mixture, after neutralizing the drugs, is buried in a specially designated place.

6. The fact of destruction of medicines is recorded in an act signed by all members of the commission and the head of the organization. The act is drawn up in three copies, one of which remains the basis for writing off individual first aid kits, the second is sent to the local sanitary inspection authority, and the third to the police. The act indicates the date and method of destruction of medicines, the number of AI-2 first aid kits to be destroyed.

7. Pencil cases freed from medications are partially used as educational property, the rest are subject to recycling into secondary raw materials.

INTELLIGENCE

about the availability of individual AI-2 first aid kits and their write-off in the organization’s stock for

" "__________200__g.

(PC.)

Where does correct accounting begin?

Drawing up accounting policies

First, an accounting policy is formed. It determines the direction of accounting and allows you to choose the optimal way to apply legislative norms. The accounting policy sets out the rules of accounting, for which there are no strict legislative regulations.

An accounting policy must be formed at the stage of opening a company. The document can be developed by the chief accountant of the medical center. The text of the document is approved by the company's management.

If necessary, adjustments and additions can be made to the accounting policy.

Structure of the accounting policy of medical enterprises

1. Organizational information

This block provides accounting forms, approves a working version of the chart of accounts and standard correspondence for basic business transactions. They also indicate the list and forms of primary documentation that should be used by officials of the institution. The first part of the accounting policy fixes the rules of document flow and appoints persons who are given the right to sign.

2. Technology for processing information from documents

The next paragraph reveals the technology for processing information from documents, agrees on the procedure for monitoring operations and issuing cash to employees of the enterprise, and lays down the rules for the distribution of overhead costs.

3. Applicable taxation system

This section is devoted to the features of the applied taxation system and the list of benefits at tax rates.

Medicines accounting

At this stage, it is important to correctly document receipts, expenses, write-offs of medications, non-medicinal products, and consumables. According to the norms of current legislation, their accounting is carried out as part of inventories.

Medicines and consumables are taken into account at the cost of their acquisition. To reflect inventories, account 10 is used. When registering consumables and drugs, you must always check the availability and quality of confirming primary documents (invoices from suppliers).

Write-off of inventories

The write-off of inventories into production can be carried out using different methods. You should use the one specified in the accounting policy. The most common is the FIFO method. It provides for write-off in the order of priority. When using the unit cost method of accounting, write-off is carried out per unit of goods, regardless of other receipts. This method is recommended if there are assets that need to be taken into account in a special manner. You can also take into account inventories at average cost. In this case, write-off to production involves a calculated determination of cost taking into account warehouse balances. This method is rarely used. It will be optimal if it is necessary to exclude accounting by batch of drugs or consumables.

Write-off of overdue

This requires regular monitoring of the expiration dates of drugs and consumables. Expired groups of drugs are written off by issuing an appropriate report. Write-offs are reflected in accounting according to standard rules. Discarded drugs are disposed of or returned to the supplier.

Carrying out an inventory

Accounting in a medical center requires regular monitoring of the availability and quantity of medications and consumables. This applies not only to ordinary groups of inventories, but also to special-purpose drugs.

To ensure careful control, scheduled inventories are also carried out. The procedure for conducting them is standard and is regulated by Federal Law No. 3.

Writing off expired medicines

The activities of some organizations, for example, pharmacies, clinics, private medical offices, etc., are related to the use and sale of medicines. Like any product, they must be sold or used on time; the manufacturer indicates an acceptable expiration date for this. However, situations are inevitable in which some drugs will remain on the shelves or in the warehouse after this period has expired. How to act correctly in such cases, how to formalize their write-off and what to do with expired drugs later, we will understand in this article.

What threatens negligent drug owners

If the arsenal of an organization or individual entrepreneur does not dispose of out-of-standard medicines on time, for unscrupulous owners of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation provides for serious liability:

for an organization – a fine in the amount of 40,000 to 50,000 rubles;
it is possible to suspend core activities for up to 3 months;
for an official convicted of selling overdue medications - a fine of 4,000 to 5,000 rubles.

A “bonus” will be the loss of the institution’s reputation and, as a result, a drop in demand and respect among clients.

Source: https://assistentus.ru/buhuchet/spisanie-lekarstvennyh-sredstv-s-istekshim-srokom-godnosti/

Disposal of a first aid kit at an enterprise

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including customs declaration, business trip order, travel documents, report on work performed in accordance with the contract).

How is the disposal of medicines processed? In particular, this norm establishes a list of medicines that are subject to subject-quantitative accounting, as well as the procedure for their “special” accounting and relevant documents. Except

First aid kit: purchase, account for, write off

If you assemble a first aid kit yourself and at the same time purchase a drawer or box for it, then the costs for their purchase are carried out according to KEKR 2210, regardless of the type of establishment or the presence of a medical office (first aid station). Accounting The Chart of Accounts4 provides a subaccount for accounting for medicines - 233 “Medicines and dressings”, which is used only by medical institutions.

The rest should take into account medications, including first aid kits, in subaccount 234

"Household materials and stationery"

. As follows from the question, in your case it is this subaccount that is needed.

Chart of accounts for the accounting of budgetary institutions, approved by order of the IFI dated June 26, 2013 No. 611. If you assemble a first aid kit yourself and at the same time purchase a box for it, then it should be accounted for in subaccount 113 “Low-valued non-current tangible assets.” You need to bring the first aid kit to the warehouse and then give it to the driver of the car.

Repair and write-off of fixed assets

Equipment repairs made during operation are reflected as other expenses or the residual value of the fixed asset. If an increase in value occurs during the retrofitting process, the amount is included in the residual value. When replacing parts that do not increase the cost, repair costs are not reflected in the balance.

The disposal of an object by write-off is carried out upon the expiration of its useful life or before its end. To write off equipment due to failure and loss of consumer properties, an expert opinion is required. The write-off is accompanied by drawing up an act of form OS-4. The residual value of property that is not fully depreciated is taken into account as part of other expenses.

Accounting for car first aid kits in accounting

purposes" (which corresponds to code 21.20.24.170). This classifier, currently used, was introduced (as amended on February 20, 2019). Direct purchase of honey.

funds (according to Cl. 21) are payable in relation to KOSGU code 341. Their further accounting is carried out using an account. 105 01.A government institution can take into account car first aid kits on the account.

105 36 “Other mat. stocks." Despite the fact that it contains dressing materials, most experts do not recommend using scht for this purpose. 1,105,31,000 (“medicines, dressings”). Rationale: first aid kit - independent medical care.

a product that is not classified as a dressing. materials. Meanwhile, to avoid disputes on this part, it is recommended to consolidate the accounting procedure in your own accounting policy.