Instruction 174n with changes for 2020 - changes in the chart of accounts (account 101)
Let's look at the main changes in account 101 00 000 “Fixed Assets”:
1. New wiring has appeared. When fixed assets are transferred for financial lease (gratuitous perpetual use) by the lessor (lender), the disposal of fixed assets classified as non-operating (financial) environment objects is reflected in the following entries:
| DEBIT account 0 401 10 172 “Income from transactions with assets” of the corresponding analytical accounting accounts: |
| 0 104 00 000 “Depreciation” |
| 0 114 00 000 “Impairment of non-financial assets” |
| CREDIT of the corresponding analytical accounting accounts account 0 101 00 000 “Fixed assets” |
2. A new group 00 “Fixed assets – property in concession” and analytical accounting accounts were introduced:
| Analytical accounting account | Account names |
| 0 101 91 000 | “Residential premises = property in concession” |
| 0 101 92 000 | “Non-residential premises (buildings and structures) – property in concession” |
| 0 101 94 000 | “Machinery and equipment – concession property” |
| 0 101 95 000 | “Vehicles – concession property” |
| 0 101 97 000 | “Biological resources – property in concession” |
| 0 101 98 000 | “Other fixed assets – property in concession” |
3. The group of accounting accounts 0 101 40 000 “Fixed assets – leased items” and analytical accounts for it (0 101 (41 – 48) 000) are excluded.
4. The following accounts have been excluded:
| Analytical accounting account | Account name |
| 0 101 18 000 | “Other fixed assets – real estate of the institution” |
| 0 101 21 000 | “Residential premises are particularly valuable movable property of an institution” |
| 0 101 23 000 | “Structures are especially valuable movable property of an institution” |
| 0 101 31 000 | “Residential premises – other movable property of the institution” |
| 0 101 43 000 | “Structures – leased items” |
5. Certain account names have been changed:
| Account name in the old version | Name of the account in the new edition |
| 0 101 26 000 “Industrial and business equipment - especially valuable movable property of the institution” | 0 101 26 000 “Industrial and economic equipment - especially valuable movable property of the institution” |
| 0 101 27 000 “The library collection is a particularly valuable movable property of the institution” | 0 101 27 000 “Biological resources are particularly valuable movable property of the institution” |
| 0 101 33 000 “Structures – other movable property of the institution” | 0 101 33 000 “Investment real estate” – other movable property of the institution |
| 0 101 36 000 “Industrial and business equipment - other movable property of the institution” | 0 101 36 000 “Industrial and economic inventory - other movable property of the institution” |
| 0 101 37 000 “Library collection – other movable property of the institution” | 0 101 37 000 “Biological resources – other movable property of the institution” |
Instruction 174n with changes for 2020 - changes in the chart of accounts (account 102)
On account 102 00 000, as in the old version of the Instructions, intangible assets are taken into account. But the changes affected this account too - analytical accounting accounts 0 102 40 000 “Intangible assets - leased items” were excluded.
That is, currently only 2 accounts are used to generate information about the presence of business transactions and intangible assets: (click to expand)
| Analytical accounting account | Account name |
| 0 102 20 000 | “Intangible assets are especially valuable movable property of an institution” |
| 0 102 30 000 | “Intangible assets - other movable property of an institution” |
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Instruction 174n with changes for 2020 - changes in the chart of accounts (account 103)
Non-productive assets are subject to accounting in account 103 00 000. After making adjustments to the Instructions, the following groups of accounts are now used to account for non-productive assets:
| Account group | Name |
| 0 103 10 000 | Non-productive assets – real estate of the institution |
| 0 103 30 000 | Non-productive assets – other movable property |
| 0 103 90 000 | Non-productive assets – as part of the grantor’s property |
Previously used analytical accounting accounts belong to the 1st group. New accounts have been introduced for groups 30 and 90:
| Check | Name |
| 0 103 32 000 | Subsoil resources – other movable property of the institution |
| 0 103 33 000 | Other non-produced assets – other movable property of the institution |
| 0 103 91 000 | Land is part of the grantor's property |
Instruction 174n with changes for 2020 - changes in the chart of accounts (account 104)
Account 104 00 000 “Depreciation” for accounting for depreciation charges has been adjusted to a significant extent:
1. Accounts excluded:
| Analytical accounting account | Name |
| 0 104 18 000 | Depreciation of other fixed assets – real estate of the institution |
| 0 104 21 000 | Depreciation of residential premises – especially valuable movable property of an institution |
| 0 104 23 000 | Depreciation of structures - especially valuable movable property of the institution |
| 0 104 31 000 | Depreciation of residential premises - other movable property of the institution |
| 0 104 43 000 | Depreciation of structures – leased items |
2. The name of the accounting group for account 0 104 40 000 has changed. Now the name is “Depreciation of rights to use assets”, previously it was “Depreciation of leased items”.
3. A new accounting group for account 0 104 40 000 “Depreciation of property in concession” was introduced.
4. New budget accounting entries have appeared:
| Operation | DEBIT | CREDIT |
| Termination of the right to use assets upon early termination of the agreement under which operating lease items were taken into account (disposal of an accounting item) must be reflected in the amount of accumulated depreciation of the right to use assets. | ... corresponding analytical accounting accounts account 0 104 40 000 “Depreciation of rights to use assets” | ... corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets” |
| Termination of the right to use an asset (subject to full execution of the contract) (disposal of an accounting object) must be reflected in the amount of the book value of the right to use the assets. | ... corresponding analytical accounting accounts account 0 104 40 000 “Depreciation of rights to use assets” | ... corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets” |
Instruction 174n with changes for 2020 - changes in the chart of accounts (account 106)
Account 106 00 000 “Investments in non-financial assets” has also undergone some changes: (click to expand)
- Added account 0 106 33 000 “Investments in non-produced assets - other movable property of the institution.”
- The account group 0 106 90 000 “Investments in the property of the grantor” and analytical accounts for it were introduced: 0 106 91 000 “Investments in fixed assets in the concession” and 0 106 93 000 “Investments in non-produced assets in the concession”.
- Count group 40 has been renamed. Instead of the old name “Investments in leased objects” the name “Investments in financial lease objects” is now used.
For this reason, the following analytical accounting accounts were excluded:
| Check | Name |
| 0 106 41 000 | Investments in fixed assets – leased items |
| 0 106 42 000 | Investments in intangible assets – leased items |
| 0 106 44 000 | Investments in inventories – leased items |
Retirement and write-off of materials
Reflect the write-off of inventories in budget accounting in the following cases:
- when selling an asset to a third party;
- when used in the activities of a government agency;
- in connection with the transfer to the authorized capital of other organizations;
- as a result of natural disasters, terrorist attacks, or other actions;
- in connection with gratuitous transfer to third parties;
- as a result of unsuitability, shortage, theft;
- when transferred to employees of the institution for personal use to perform their official duties;
- when transferring special equipment for R&D.
The method of writing off the cost should be fixed in the accounting policy. It is possible to choose: write-off at the actual cost of the unit or at the average cost. The chosen method must be applied within a calendar year. It is allowed to use different methods for individual groups.
Instruction 174n as amended for 2020 - changes in the chart of accounts (account 0 111 00 000)
On the analytical accounting accounts of account 0 111 00 000 “Rights to use assets”, the following operating lease objects are recorded:
| Analytical accounting account | Name |
| 0 111 41 000 | Rights to use residential premises |
| 0 111 42 000 | Rights to use non-residential premises (buildings and structures) |
| 0 111 44 000 | Rights to use machinery and equipment |
| 0 111 45 000 | Rights to use vehicles |
| 0 111 46 000 | Rights to use industrial and household equipment |
| 0 111 47 000 | Rights to use biological resources |
| 0 111 48 000 | Rights to use other fixed assets |
| 0 111 49 000 | Rights to use non-produced assets |
Registration of transactions to reflect the rights to use assets:
| Operation | DEBIT | CREDIT |
| Recognition of an operating lease accounting object as a lessee (property user) | ... corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets” | Accounts 0 302 24 730 “Increase in accounts payable for settlements of rent for the use of property”; 0 302 29 730 “Increase in accounts payable for payments of rent for the use of land plots and other isolated natural objects” |
| Receipt of non-financial assets related to the objects of accounting for operating leases on preferential terms for free-term use in accordance with the agreement, reflected by the institution (user) of non-financial assets in the amount of the fair value of lease payments. | ... corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets” | … account 0 401 40 182 “Deferred income from gratuitous right of use” |
| Termination of the right to use an asset (if the contract is fully executed) (disposal of an accounting object) in the amount of the book value of the right to use the asset | ... corresponding analytical accounting accounts account 0 104 40 000 “Depreciation of rights to use assets” | ... corresponding analytical accounting accounts account 0 111 40 000 “Right to use non-financial assets” |
| Termination of the right to use an asset upon early termination of the agreement under which operating lease accounting items were taken into account (disposal of an accounting item) | The “red reversal” method in the amount of the residual value of the right to use the asset: DEBIT of the corresponding analytical accounts of account 0 111 40 000 “Rights to use non-financial assets” | CREDIT accounts 0 302 24 730 “Increase in accounts payable for settlements of rent for the use of property”, 0 302 29 730 “Increase in accounts payable for payments of rent for the use of land plots and other isolated natural objects”, 0 401 40 182 “Future income from gratuitous right of use.” |
| In the amount of accumulated depreciation of the right to use the asset: DEBIT of the corresponding analytical accounting accounts, account 0 104 40 000 “Depreciation of the right to use assets” | CREDIT to the corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets” |
Accounting for off-budget production in budgetary organizations
Accounting for off-budget production in budgetary organizations
Production in budgetary institutions is one of the most difficult areas of accounting. The article examines the accounting of production operations for business activities.
To account for expenses for the manufacture of products, provision of services, and performance of work in “Accounting for budgetary institutions,” account X. 106.04.PR “Production of materials, works, services” is used.
"Rice. 1. Directory of nomenclature"
The directory is intended for storing a list of inventories, products of own production, works, services, goods for sale (sale), as well as cost items.
Item type - you should indicate what type the item being produced is - product, work, service, cost.
Instruction 174n as amended for 2020 - changes in the chart of accounts (account 0 114 00 000)
Let's consider which groups of accounts and analytical accounting accounts are used to generate, in monetary terms, information about accrued losses from impairment of fixed assets, intangible assets, non-produced assets and business transactions that reflect changes in impairment losses, in accordance with the objects of accounting and the content of the business transaction:
| Account group | Analytical accounts |
| 0 114 10 000 “Depreciation of the institution’s real estate” | 0 114 11 000 “Depreciation of residential premises - real estate of the institution” 0 114 12 000 “Depreciation of non-residential premises (buildings and structures) - real estate of institutions” 0 114 13 000 “Impairment of investment real estate - real estate of institutions” 0 114 15 000 “Depreciation of vehicles - real estate of institutions” |
| 0 114 20 000 “Depreciation of particularly valuable movable property of the institution” | 0 114 22 000 “Depreciation of non-residential premises (buildings and structures) - especially valuable movable property of institutions” 0 114 24 000 “Depreciation of machinery and equipment - especially valuable movable property of institutions” 0 114 25 000 “Depreciation of vehicles - especially valuable movable property of institutions” 0 114 26 000 “Depreciation of production and economic inventory - especially valuable movable property of institutions” 0 114 27 000 “Depreciation of biological resources - especially valuable movable property of institutions” 0 114 28 000 “Depreciation of other fixed assets – especially valuable movable property of institutions” 0 114 29 000 “Depreciation of intangible assets - especially valuable property of institutions” |
| 0 114 30 000 “Depreciation of other movable property of the institution” | 0 114 32 000 “Depreciation of non-residential premises (buildings and structures) - other movable property of institutions” 0 114 33 000 “Impairment of investment real estate – other movable property of institutions” 0 114 34 000 “Depreciation of machinery and equipment – other movable property of institutions” 0 114 35 000 “Depreciation of vehicles – other movable property of institutions” 0 114 36 000 “Depreciation of production and economic inventory - other movable property of institutions” 0 114 37 000 “Depreciation of biological resources - other movable property of institutions” 0 114 38 000 “Depreciation of other fixed assets – other movable property of institutions” 0 114 39 000 “Depreciation of intangible assets – other movable property of institutions” |
| 0 114 60 000 “Impairment of non-productive assets” | 0 114 61 000 “Depreciation of land - non-productive assets” 0 114 62 000 “Impairment of subsoil resources – non-productive assets” 0 114 63 000 “Impairment of other non-productive assets - non-productive assets” |
For the listed accounts, transactions will be reflected in the following entries:
| Operation | DEBIT | CREDIT |
| Accrual of losses from impairment of fixed assets, intangible assets and non-productive assets | 0 401 20 274 “Losses from impairment of assets” | Analytical accounting accounts account 0 114 00 000 “Impairment of non-financial assets” |
| Taking into account amounts of losses from impairment of non-financial assets upon receipt of fixed assets, intangible assets, and non-productive assets | When transferring between the head office and separate divisions (branches): DEBIT of analytical accounting accounts account 0 304 04 000 “Internal departmental settlements” | CREDIT of analytical accounting accounts account 0 114 00 000 “Impairment of non-financial assets” |
| If received free of charge: DEBIT account 0 401 10 189 “Other income” | CREDIT to analytical accounting accounts 0 114 00 000 “Impairment of non-financial assets” | |
| When internally moving accounting objects when they are classified (excluded) into (from) the category of especially valuable movable property: DEBIT account 0 401 10 172 “Income from transactions with assets” | CREDIT of analytical accounting accounts of account 0 114 00 000 “Impairment of non-financial assets” (with simultaneous reflection in DEBIT of the corresponding analytical accounting accounts of account 0 114 00 000 “Impairment of non-financial assets” and CREDIT of account 0 401 10 172 “Income from transactions with assets”). | |
| Write-off of accumulated losses from impairment of non-financial assets for caused fixed assets, intangible assets, non-productive assets | When transferring fixed assets, intangible assets, non-productive assets within the framework of settlements between the head office, separate divisions (branches), reflected on the basis of primary documents drawn up by the transferring and receiving parties, and notification in form 0504805: DEBIT of analytical accounting accounts 0 114 00 000 “Impairment non-financial assets" | CREDIT of analytical accounting accounts 0 304 04 000 “Internal departmental settlements” |
| When transferring accounting objects to a government body, state (municipal) institution, reflected on the basis of primary documents drawn up by the transferring and receiving parties, and notification in form 0504805: DEBIT of analytical accounting accounts account 0 114 00 000 “Impairment of non-financial assets” | CREDIT account 0 401 20 241 “Expenses for gratuitous transfers to state and municipal organizations” | |
| When transferring fixed assets upon their sale on the basis of a decision of the permanent commission on receipt and disposal of assets, on the gratuitous transfer of fixed assets, intangible assets, adopted in accordance with the laws of the Russian Federation (in relation to organizations other than international financial organizations, supranational organizations and foreign governments , individuals), incl. when a budgetary institution creates other organizations, as well as the disposal of fixed assets, intangible assets in accordance with the decision made to write them off, when transferring fixed assets into non-operating (financial lease): DEBIT of analytical accounting accounts account 0 114 00 000 “Impairment of non-financial assets” | CREDIT of analytical accounting accounts account 0 101 00 000 “Fixed assets”, accounts 0 102 00 000 “Intangible assets” |
Off-balance sheet accounts 17, 18
Based on clause 42 of Instruction No. 33n in form 0503737 “Report on the implementation of an institution’s plan for its financial and economic activities,” the indicators in columns 5, 6, 7 of the section “Institution’s Income” are filled in on the basis of accounting transactions by type of income reflected in off-balance sheet accounts 17 “ Receipts of funds to the institution’s accounts”, which are opened to accounts 201.11 “Institution’s funds on personal accounts with the treasury authority”, 201.21, 201.23, 201.27, 201.34 “Cash”.
According to clause 43 of Instruction No. 33n in columns 5, 6, 7 of the section “Institutional Expenses”, indicators are reflected on the basis of analytical data on the types of expenses reflected in off-balance sheet accounts 18 “Outflows of funds from institution accounts” opened to the same accounts, which is the 17th count.
In the chart of accounts in the program “1C: Public Institution Accounting 8”, ed. 1, a number of sub-accounts are provided for accounts 17 and 18.
In accordance with Instruction No. 157n, in the program “1C: Accounting of a State Institution 8”, cash flow accounting is carried out in parallel with account 201.11 “Institutional funds on personal accounts with the treasury authority” on active off-balance sheet accounts:
- 17.01 Receipt of funds to the institution’s accounts;
- 18.01 Disposal of funds from the institution’s accounts.
Also, in parallel with account 201.34 “Cashier”, accounting is kept for the following accounts:
- 17.34 Receipt of funds to the institution’s cash desk;
- 18.34 Removal of funds from the institution’s cash desk.
In addition, off-balance sheet accounts have been opened for account 210.03 “Settlements with financial authorities for cash”:
- 17.30 Receipt of funds to account 40116;
- 18.30 Cash withdrawals from account 40116.
For all financial security codes, except KFO 1, transactions on off-balance sheet accounts can be divided into groups:
1 group
– reflection of transfers and restoration of cash expenses using account 18.XX.
2nd group
– reflection of receipts and returns of income using account 17.XX.
3 group
– formation of accounting records for the account 17.30 when moving between accounts, accounts and cash.
The postings use KEK 510 “Receipts to budget accounts” on the debit side and 610 “Disposals from budget accounts” on the credit of account 17.
The basis is Letter of the Ministry of Finance of the Russian Federation dated June 26, 2012 No. 02-06-07/2335, clauses 4 and 5 of the Appendix.
4 group
– reflection of the return of subsidies and receivables from previous years.
5 group
– reflection of transactions on funds at temporary disposal.
Instruction 174n with changes for 2020 - changes in the chart of accounts (account 205 00)
Account 205 00 000 “Calculations for income” reflects calculations for the income of a budgetary institution and transactions with them. Let's look at the changes:
1. New budget accounting entries have appeared:
| Operation | DEBIT | CREDIT |
| Accrual of income from rental property of a budget institution transferred under operating lease to tenants on the basis of agreements with them | 2,205 21,560 “Increase in accounts receivable for operating lease income” | 2 401 40 121 “Deferred income from operating leases” |
| Accrual of income from the rental of property of a budgetary institution transferred under a non-operating (financial) lease to tenants under an agreement | 2,205 22,560 “Increase in accounts receivable for income from finance leases” | 2 401 40 122 “Deferred income from finance leases” |
| Income from reimbursement to the lessor of expenses for the maintenance of the property transferred by him for use (upon the fact of corresponding requirements to the lessee) | 0 205 35 560 “Increase in accounts receivable for income from contingent rental payments” | 0 401 10 135 “Income from conditional rental payments” |
| Debt for unused balances of subsidies for other purposes in terms of balances, the need for which is not confirmed by the founder | 5,205 83,560 “Increase in accounts receivable for settlements of subsidies for other purposes” | 5 303 05 730 “Increase in accounts payable for other payments to the budget” |
| Debt for unused balances of subsidies for the purpose of budget investments in terms of balances, the need for which is not confirmed by the founder | 6,205 84,560 “Increase in accounts receivable for settlements of subsidies for capital investments” | 6 303 05 730 “Increase in accounts payable for other payments to the budget” |
2. New accounts have been introduced:
| Check | Name |
| 0 205 22 000 | Calculations of income from finance leases |
| 0 205 23 000 | Calculations of income from payments for the use of natural resources |
| 0 205 24 000 | Calculations of income from interest on deposits, cash balances |
| 0 205 25 000 | Calculations of interest income on loans provided |
| 0 205 26 000 | Calculations of interest income on other financial instruments |
| 0 205 27 000 | Calculations of income from dividends from investment objects |
| 0 205 28 000 | Calculations of income from the granting of non-exclusive rights to the results of intellectual activity and means of individualization |
| 0 205 29 000 | Calculations for other income from property |
| 0 205 32 000 | Calculations of income from the provision of services (work) under the compulsory health insurance program |
| 0 205 33 000 | Calculations of income from fees for providing information from government sources (register) |
| 0 205 35 000 | Calculations for contingent lease payments |
| 0 205 83 000 | Calculations for subsidies for other purposes |
| 0 205 84 000 | Calculations for subsidies for capital investments |
| 0 205 89 000 | Calculations for other income |
3. Account names have been changed:
| Check | Name in the old edition | Name in the new edition |
| 205 21 | Calculations of income from operating leases | Settlements with payers of property income |
| 205 31 | Calculations of income from the provision of paid services (works) | Settlements with payers of income from the provision of paid work and services |
| 205 81 | Settlements with payers of other income | Settlements with payers of other income |
4. Account group 40 “Calculations for forced seizure amounts” has been excluded.
INSTRUCTIONS FOR APPLYING THE BUDGET ACCOUNTING CHART OF ACCOUNTS
N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; 2007, N 45, Art. 5491; N 5, Art. 411) and for the purposes normative and legal regulation in the field of budget accounting by state authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, state (municipal) government agencies, state academies of sciences, other legal entities carrying out According to the legislation of the Russian Federation, the budgetary powers of the recipient of budgetary funds, I order:
1. Approve the Chart of Accounts for budget accounting in accordance with Appendix No. 1 to this order.
2. Approve the Instructions for the application of the Chart of Accounts for budget accounting in accordance with Appendix No. 2 to this order.
3. This order is applied in the formation of the accounting policy of the subject of accounting, starting from 2011.
Information about changes:
By Order of the Ministry of Finance of the Russian Federation dated December 24, 2012 N 174n, paragraph 4 is set out in a new edition, which is used in the formation of accounting policies and maintenance of budget accounting starting from 2013.
See the text of the paragraph in the previous edition
4. The provisions of this Order apply to state (municipal) budgetary, autonomous institutions exercising, in accordance with the legislation of the Russian Federation, powers to fulfill public obligations to an individual that are subject to execution in monetary form.
Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation
A. Kudrin
Annex 1
Appendix 2
Instruction 174n with changes for 2020 - changes in the chart of accounts (account 206 00)
In KOSGU, new sub-items were added to account 206 00 000 “Settlements for issued advances”, and therefore new accounts are being introduced:
| Check | Sub-article KOSGU |
| 0 206 96 000 “Calculations for advances for payment of other expenses” | 296 (from January 1, 2020) |
| 0 206 27 000 “Calculations for insurance advances” | 227 (from January 1, 2020) |
| 0 206 28 000 “Calculations for advances for services, work for the purpose of capital investments” | 228 (from January 1, 2020) |
| 0 206 29 000 “Calculations for advance payments for rent for the use of land plots and other isolated natural objects” | 229 (from January 1, 2020) |
Instruction 174n with changes for 2020 - changes in the chart of accounts (account 208)
Important!
From January 1, 2020, subarticle 291 “Taxes, duties and fees” of KOSGU must reflect the costs of paying taxes (which can be included in expenses), government duties and fees, and various payments to budgets of all levels. Account 208 91 000 is now called “Settlements with accountable persons for payment of duties and fees.”
New analytical accounting accounts have also been introduced into account 208 00 000:
| Check | Sub-article KOSGU |
| From January 1, 2020 | |
| 0 208 93 000 “Settlements with accountable persons for payment of fines for violation of the terms of contracts (agreements)” | 293 |
| 0 208 95 000 “Settlements with accountable persons for payment of other economic sanctions” | 295 |
| 0 208 96 000 “Settlements with accountable persons for payment of other expenses” | 296 |
| From January 1, 2020 | |
| 0 208 27 000 “Settlements with accountable persons for payment of insurance” | 227 |
| 0 208 28 000 “Settlements with accountable persons for payment for services and work for capital investment purposes” | 228 |
| 0 208 29 000 “Settlements with accountable persons for payment of rent for the use of land plots and other isolated natural objects” | 229 |
Operations to reflect deviations identified during the inventory of funds and documents.
The next innovation that you need to pay attention to is the operation of reflecting unaccounted funds identified as a result of the inventory. In accordance with clause 49 of Budget Instruction 162n, this operation is reflected as follows:
Further, it is worth noting: since the cash register of the institution stores monetary documents along with cash (paid coupons for gasoline and oils, food, vouchers to rest homes, sanatoriums, postal notices and transfers, postage stamps, etc.), the financial department made additions to clause 50 of the budget Instruction 162n. These amendments affect operations to reflect shortages and damage to monetary documents.
Transactions for accounting of settlements with accountable persons using bank cards
Payments through accountable persons are used in every organization, and recently they have been carried out through the use of bank cards. In this regard, clause 84 of Budget Instruction 162n was supplemented with correspondence of accounts to reflect transactions:
- upon receipt and return of funds by an accountable person via a bank card;
- to reflect positive and negative exchange rate differences in amounts identified for reporting in foreign currency;
- on writing off unrealistic accounts receivable and unclaimed accounts payable.
Instruction 174n with changes for 2020 - changes in the chart of accounts (account 209)
An accountant, when making calculations on the amounts of damage caused to a budgetary institution and other income on account 209 00 000, will have to take into account the innovations:
1. Settlements for other income are reflected in account 209 89 000 (not in account 209 83 000).
2. The name of the group of accounts 209 40 has changed - now it is “Calculations for fines, penalties, penalties, damages” (not “Calculations for forced seizure amounts”).
3. New accounts have been introduced:
| Check | Name |
| 0 209 34 000 | Cost compensation calculations |
| 0 209 41 000 | Calculations of income from penalties for violation of the terms of contracts (agreements) |
| 0 209 43 000 | Calculations of income from insurance claims |
| 0 209 44 000 | Calculations of income from compensation for property damage (except for insurance premiums) |
| 0 209 45 000 | Calculations of income from other amounts of forced seizure |
News
Accounts are generated as before, but taking into account the new KOSGU
The updated Instruction N 162n clarifies that accounts for the division of non-financial assets, settlement accounts for income (205 00), for advances issued (206 00), with accountable persons (208 00), for damage and other income (209 00), for accepted obligations (302 00) should be formed as follows:
- in 1–17 digits - the corresponding code (component of the code) of the budget classification;
- in 24–26 categories - subarticles of KOSGU according to the economic essence of the operation.
Example: A government agency purchases bottled water because the sanitary and epidemiological inspection body has declared the water from the centralized drinking water supply unfit for drinking. The accountant accepts the following information for accounting:
Debit KRB 1,105 36,349 Credit KRB 1,302 34,730 (KRB 1,208 34,660 if water was purchased through an accountable entity).
Unaccounted for non-monetary assets identified during the inventory are reflected under subarticle 199 of KOSGU
If, after an inventory, an unaccounted item is discovered (fixed assets, supplies, etc.), then, when accepting it for accounting, you need to use the new subarticle 199 of KOSGU.
Example: Based on the results of an inventory, an unaccounted intangible asset was discovered in an institution. According to the act of inventory results (f. 0504835), the accountant receives it at its original (fair) value:
Debit KRB 1 102 30 320 Credit KDB 1 401 10 199
If an object is not reflected in accounting as a result of errors of previous years, then it must be taken into account as a correction of errors of previous years, i.e. separately using accounts 0 304 86 (96) 000, 0 401 28 (29) 000.
Let us note that under subarticle 199 of KOSGU the following is also taken into account:
- fixed assets obtained as a result of R&D;
- material reserves that remained at the disposal of the institution after repair work, including dismantling of non-financial assets;
- change in the value of a land plot (including as part of the treasury) due to changes in cadastral value.
Unexplained receipts are shown under subarticle 189 of KOSGU
According to the new rules, transactions on uncleared receipts are reflected as follows:
Debit 0 210 02 189 Credit 0 205 81 660
— accrual of the amount of income that requires clarification is reflected upon receipt. Basis - an extract from the personal account of the budget revenue administrator;
Debit 0 205 81 560 Credit 0 210 02 189
— adjustments to the amount of income for unknown receipts are reflected when they are clarified. Grounds: notification of clarification of the type and nature of the payment.
Income from donations can be considered as deferred income
To reflect income from donations, grants, charitable (gratuitous) transfers, the new edition of Instruction No. 162n provides for the account 0 401 10 150 (previously), as well as the account 0 401 40 150. We believe that the correspondence below should be used for the intended purpose of income . This conclusion can be drawn from the FSBU “Revenues”. The income of the current period should be accrued by posting:
Debit 0 401 40 150 Credit 0 401 10 150.
The return of subsidy balances by budgetary and autonomous institutions is reflected differently
If a budgetary (autonomous) institution has not fulfilled the state task (goals have not been achieved), then it must return the remaining subsidy to the founder. The latter reflects the income received as follows:
Debit 0 209 34 560 Credit 0 206 41 660.
Compensation for damage in kind by the guilty party is carried out through account 209 00
Compensation for damage by the guilty parties in kind is reflected as follows:
Debit 0 100 00 000 Credit 0 209 00 000.
Capitalization of inventories in some cases reduces off-balance sheet account 02
When capitalizing inventories that were formed as a result of an authorized body making a decision on the sale or gratuitous transfer of movable property that has been taken out of service, it is necessary to reduce off-balance sheet account 02.
Example: by decision of the authorized body, a government agency gives old computers that are no longer used to another organization. To make this transfer of property, the institution needs to capitalize the old computers recorded in off-balance sheet account 02 using the following posting:
Debit KRB 1,105 36,340 Credit KDB 1,401 10,172 (with a simultaneous decrease in off-balance sheet account 02).
Uncollectible receivables are not written off as balance
According to the old rules, if an institution wrote off unrecoverable receivables for advances made, credits, borrowings (loans), accountable amounts, then it had to be reflected in off-balance sheet account 04. Now these amounts are not taken into account off-balance sheet.
Answers to common questions about what is instruction 174n with changes for 2020
Question #1:
At what time should the lessee (user of the property) recognize the object of accounting for an operating lease by debiting account 0 111 40 000 and crediting accounts 0 302 24 730 or 0 302 29 730?
Answer:
It is necessary to recognize the accounting object of an operating lease on the date of classification of the lease accounting object in the amount of lease payments for the entire period of use of the property provided for in the lease agreement.
Question #2:
What is the reason for the introduction of new analytical accounting accounts in accounts 208 00 000 and 206 00 000, according to Instruction 174n?
Answer:
These innovations are associated with the presence of new subarticles of KOSGU.
Reflection of transactions in the first group
If an institution needs to reflect the current year’s expenses according to the corresponding expense type code (KVR), then in parallel with reflecting the outflow of funds from the personal account or the outflow of cash from the cash register, it is necessary to generate a posting to the credit account 18.01 or 18.34 according to the corresponding analytical expense code.
Example.
Using funds to complete a government assignment, Institution A purchased inventories from a supplier. Payment was made by transfer to the supplier's account.
In the program "1C: Public Institution Accounting 8", ed. 1, it is necessary to generate the document “Request for cash expense”, “Cash expense order” or “Cash disposal”, during which the accounting records will be reflected:
Debit 4.00000000000000244.302.34 – Credit 4.00000000000000000.201.11.610
Credit 4. 00000000000000244.18.01.340
Based on these records in f. 0503737 in section 2 “Institutional expenses”, column 5 “Through personal accounts” under expense type code 244 “Other purchase of goods, works and services to meet state (municipal) needs” this amount will be reflected. The scheme for reflecting the expenses of an institution for the current year, executed through a personal account, is universal for other expense type codes, for example, such as “111- Payroll Fund”, “119 - Compulsory social insurance contributions for payments to employees and other payments to employees institutions”, “112-Other payments to personnel of institutions, with the exception of the wage fund”, etc.
Let's consider the reflection of cash expenses through the institution's cash desk. For example, an accountable person was given funds for the purchase of inventories:
Debit 4.00000000000000244.208.34 – Credit 4.00000000000000000.201.34.610
Credit 4. 00000000000000244.18.34.340
Credit 4. 00000000000000244.ND.340
In this case, the expense will fall into section 2 f. 0503737 column 7 “Through the institution’s cash desk” under KVR 244.
Also, in the practice of an institution, quite often it is necessary to restore the cash flow of the current year. In this case, section 2 f. 0503737 will be formed taking into account the restoration of such expenses.
Example.
Institution A transferred more wages to the employee than was required. The employee returned the funds to the institution's cash desk.
In this case, the following transactions will be generated:
Debit 4.00000000000000000.201.34.510 – Credit 4.00000000000000111.302.11
Debit 4. 00000000000000111.18.34.211
Credit 4. 00000000000000111.ND.211
If the expense is restored through the institution’s personal account, an additional entry is generated to the Debit account on 01/18/XXX according to the corresponding expense code.
