Accounting for income transactions under the new rules. Accounting for property damage accounts Account 209 45

According to the amendments made by the Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n (hereinafter - Order No. 89n) to Instruction No. 157n, the procedure for applying account 209 00 “Settlements for damage to property and other income” has been adjusted. In the article, we will consider what operations this account is intended to reflect, taking into account the changes made, and we will also give the correspondence of accounts using the specified account and illustrate it with specific examples.

General provisions on the application of account 209 00

The purpose of this account has expanded significantly. Now account 209 00 is intended not only to account for settlements on the amounts of identified shortages, theft of funds, other valuables, on the amounts of losses from damage to material assets, other amounts of damage caused to the property of the institution, subject to compensation by guilty persons in the manner prescribed by the legislation of the Russian Federation, but also for accounting:

• advance payment amounts not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision;
• amounts of debt of accountable persons, not returned in a timely manner (not withheld from wages);
• amounts of debt for unworked vacation days upon dismissal of an employee before the end of the working year for which he has already received annual paid leave;
• amounts of overpaid payments;
• amounts of forced withdrawal, including in case of compensation for damage in accordance with the legislation of the Russian Federation, in the event of insured events;
• amounts of damage caused as a result of the action (inaction) of officials of the organization.

Recall that before the amendments, the damage was assessed at the market value of material assets on the day of its discovery, which was the amount of money received as a result of the sale of the indicated assets.

As before, for the amount of shortages, theft, losses from damage, other damage not recognized by the perpetrators for compensation, materials drawn up in the prescribed manner are transferred for filing a civil claim or initiating a criminal case in the prescribed manner. Upon receipt of a court decision, the amount of damage claimed for compensation is specified in accordance with the court decision, writ of execution or on other grounds in accordance with the legislation of the Russian Federation.

It is also worth noting the introduction to paragraph 220 of Instruction No. 157n provisions related to the peculiarities of accounting for settlements of damages in foreign currency:

1. Accounting for debts of debtors for damages and other income in foreign currencies is simultaneously carried out in the relevant foreign currency and in the ruble equivalent on the date of accrual of the debt (recognition of income).
2. Revaluation of payers' settlements for damages and other income in foreign currencies is carried out on the date of transactions for payment (refund) of settlements in the relevant foreign currency.
3. Positive (negative) exchange rate differences arising from the calculation of the ruble equivalent are attributed to an increase (decrease) in calculations of income in foreign currency with the transfer of exchange rate differences to the financial result of the current financial year from the revaluation of assets.

Analytical accounts

According to this paragraph, new ones were added to the existing analytical accounts. Let's compare the list of analytical accounts in accordance with the old and new editions paragraph 221 of Instruction No. 157n.

Added analytical accounts are used to reflect the following operations:

a) on account 209 30 take into account:

• the amount of damage on the advance payment made under state (municipal) contracts for the needs of the institution, under other agreements, not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, when conducting claim work;
• the amount of damage on the debt of accountable persons, not returned in a timely manner (not withheld from wages), including in the event of challenging the deductions;
• the amount of damage in the form of debts of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which they have already received annual paid vacations;
• the amount of damage subject to compensation by a court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of court costs);
• other amounts of damage arising in the course of the economic activities of the institution;

• the amount of damage in the form of accrued interest for the use of other people's funds due to their unlawful retention, evasion of their return, other delay in their payment or unjustified receipt or saving;
• the amount of expenses associated with legal proceedings;
• the amount of the penalty stipulated by the contracts;
• the amount of the recovered debt of insolvent debtors for the identified losses, previously written off to an off-balance account;

Analytical accounting for account 209 00 is kept in the card of accounting for funds and settlements (form 0504051) in the context of persons responsible for compensating for the damage caused (perpetrators), by type of property and (or) amount of damage, including identified theft, shortages ( paragraph 222 of Instruction No. 157n).

Account correspondence

Rules for the preparation of accounting records using accounts 209 00 contained in instructions no. 162n, №  174n, №  183n, which are developed for a certain type of institutions (state, budgetary and autonomous, respectively). We present in the table the correspondence of accounts using accounts 209 00 based on the provisions of these instructions, taking into account the proposed changes (the relevant draft orders are posted on the website of the Ministry of Finance).

Operations to increase settlements for damage (shortages) are documented in the following accounting entries:

*
The specified posting is reflected with the simultaneous write-off of the recovered debt from off-balance account 04

Operations to reduce settlements for property damage are documented in the following accounting entries:

* The specified transactions are recorded with simultaneous reflection of the debt on off-balance sheet 04"The written-off debt of insolvent debtors".

According to the results of the audit of the cash desk carried out in the budgetary institution of sports, a shortage of funds in the amount of 170 rubles was discovered. as part of the activities for the provision of services in the performance of the state task. The cashier contributed the missing funds to the cash desk of the institution.

In an autonomous sports institution, an employee is dismissed of his own free will. For the last working year, which he did not fully work, he was granted the main annual leave in full. Upon dismissal, he is obliged to return part of the vacation pay paid to him for unworked vacation days. The amount owed to the institution is 3,000 rubles. At the request of the employee, the specified amount of debt is deducted from his wages paid at the final settlement with him. This employee was employed in an income-generating activity. The amount of the final settlement amounted to 15,000 rubles. The amount of personal income tax withheld is 1,950 rubles.

In accounting, these transactions will be reflected as follows:

A sports school (budgetary institution) entered into an agreement for the supply of equipment for 100,000 rubles. The supplier did not deliver the equipment within the time period specified in the contract. In this regard, the institution filed a claim against him for the payment of a penalty. When signing the equipment acceptance certificate, the amount of the penalty (17,000 rubles) was allocated in it. Operations are carried out as part of income-generating activities.

In accounting, these transactions will be reflected as follows:

It should be noted that earlier, according to the explanations of the Ministry of Finance, it was envisaged to reflect the amount of the penalty on account 0 205 40 000"Calculations on the amounts of forced withdrawal" ( letters of December 26, 2011 No. 02‑11‑00/5959 ,dated 18.09.2012 No. 02‑06‑10/3788 ).

Order No. 89n introduced significant changes in the procedure for applying accounts 209 00. These changes should be put into practice by the end of 2014. At the same time, institutions may reflect transactions on the account, taking into account these changes, and earlier than this date, if this is provided for in their accounting policy.

Based on this, institutions already now need to analyze the debt on the relevant analytical accounts accounts 209 00 and accounts205 00 , in order to transfer it to new analytical accounts 209 00 by the end of the year.

The procedure for such a transfer is not established by the legislators. However, according to the author, in the near future, transition tables should be developed and sent for work, necessary for the implementation in practice of the changes made to Instruction No. 157n.

O. Grishakova
expert of the journal "Institutions of Physical Culture and Sports: Accounting and Taxation"

By Order No. 255n of December 27, 2017 of the Ministry of Finance of the Russian Federation (hereinafter Order No. 255n), new codes were introduced into the classification of operations in the general government sector. They should be applied from the beginning of 2018. In this regard, it is necessary to introduce new accounts of analytical accounting into the working chart of accounts, corresponding to the newly introduced codes of KOSGU. In the article, we will consider the procedure for accounting for income settlements of budgetary and autonomous sports institutions based on Order No. 255n and draft amendments to instructions No. 174n, 183n (posted on the website www.regulation.gov.ru) .

The following synthetic accounts are used in the accounting of state (municipal) institutions for income calculations:

- 0 205 00 000 "Income calculations" - it reflects the amount of income (receipts) accrued by the institution at the time of the appearance of claims against their payers arising by virtue of contracts, agreements (including the amount of advance payment received from payers), as well as when the institution performs the functions assigned to it in accordance with the legislation of the Russian Federation;

- 0 209 00 000 "Calculations for damage and other income" - it is designed to account for settlements on the amounts of identified shortages, theft, damage to funds and other valuables, other amounts of damage caused to the property of the institution, subject to compensation by the guilty persons in the manner established by the legislation of the Russian Federation, on amounts of advance payment not returned by the counterparty in the event of termination of contracts (other agreements), including by court decision, on amounts of debt of accountable persons that were not returned in a timely manner (not withheld from wages), on amounts of debt for unworked vacation days upon dismissal the employee before the end of the working year for which he has already received annual paid leave, for the amounts of excessively made payments, for the amounts of forced withdrawal, including in case of compensation for damage in accordance with the legislation of the Russian Federation, in the event of insured events, for the amount of damage caused due to the action (inaction) of officials of the organization reduction, as well as the amounts of compensation for expenses incurred by institutions in connection with the implementation of the requirements established by the legislation of the Russian Federation.

Accounting for income settlements on account 205 00 000

Prior to the commencement of Order No. 255n, the synthetic account 0 205 00 000 included the following analytical accounts:

- 0 205 20 000 "Calculations on income from property" (code 120 KOSGU);

- 0 205 30 000 "Calculations on income from the provision of paid work, services" (code 130 KOSGU);

- 0 205 40 000 "Calculations on the amounts of forced withdrawal" (code 140 KOSGU);

- 0 205 50 000 "Calculations on budget revenues" (for the relevant analytical accounts) (code 150 KOSGU);

– 0 205 70 000 “Calculations on income from operations with assets” (on the relevant analytical accounts) (code 170 KOSGU);

- 0 205 80 000 "Calculations on other income" (code 180 KOSGU).

With the entry into force of Order No. 255n, codes 120, 130, 140, 180 of KOSGU have become grouping codes and now include a number of new sub-items of KOSGU.

To account 0 205 00 000 in the structure of the working chart of accounts (in the 15th - 17th digits of the account), the corresponding codes of the subtype of income are applied in accordance with subsection. 4.1 classification of budget revenues.

The most common operations for the accrual and receipt of income in budgetary and autonomous sports institutions are shown in the table.

Thus, income received in the form of a subsidy for the fulfillment of a state (municipal) assignment and from the provision of paid services (works) provided for by the charter of the institution are accounted for in one account under code 131 KOSGU (previously - under code 130 KOSGU); income received under an operating lease is recorded under code 121 KOSGU (previously - under code 120 KOSGU). Accounting for other types of income is now more detailed. Thus, income relating to reimbursement of expenses of an institution under a lease agreement are treated as contingent lease payments and are accounted for separately.

At the same time, it should be noted that the operations of autonomous and budgetary institutions for VAT and corporate income tax are now reflected under the corresponding sub-item of KOSGU (131 “Income from the provision of paid services (work)” or 189 “Other income”) in accordance with the decision of the institution adopted within its accounting policy.

The Autonomous Sports Institution leased an ice rink for the period of the Olympics from March 1 to March 11. The lease agreement separately provides for a fixed rent - 55,000 rubles. and reimbursement by the tenant of electricity costs based on actual meter readings. At the end of this event, the last expenses amounted to 2,700 rubles.

In order to simplify the example, transactions for the internal movement of leased property and the accrual of income tax are not given.

According to the GHS "Lease", this accounting item is classified as an operating lease.

Accounting based on the acts of services rendered, settlements with the tenant for rent and conditional lease payments are reflected.

*
in a conditional assessment.

Accounting for certain types of settlements on account 209 00 000

This synthetic account is used to generate information in monetary terms on the status of settlements on the amount of damage caused to a budgetary or autonomous institution, other income and contains the following groups of accounts:

– 0 209 30 000 “Calculations for cost compensation”;

– 0 209 40 000 “Settlements for fines, penalties, forfeits, damages”;

– 0 209 70 000 “Calculations for damage to non-financial assets”;

– 0 209 80 000 “Calculations on other income”.

Prior to the entry into force of Order No. 255n, analytical accounts were applied only to accounts 0 209 70 000, 0 209 80 000. Now you need to use the new analytics for accounts 0 209 30 000, 0 209 40 000.

We present in the table the new codes of KOSGU and the corresponding analytical accounts used in the calculations for damage and other income in the activities of budgetary and autonomous sports institutions.

*
Previously, account 0 209 83 000 was used to account for other income.

In the structure of the working chart of accounts, to account 0 209 00 000 (in the 15th - 17th digits of the account), the corresponding codes of the subtype of income are applied in accordance with subsection. 4.1 classification of budget revenues.

In a budgetary sports institution, an employee who has entered into an employment contract for the first time is issued a form of a work book for a fee (in the amount of the cost of acquiring it). The cost of the work book form is deducted from the employee's salary at his request. Wages are paid at the expense of a subsidy for the implementation of state tasks.

The accounting policy of the institution provides for the accrual of VAT and corporate income tax under code 131 KOSGU.

When issuing a work book or an insert to it to an employee, the employer charges the employee a fee, the amount of which is determined based on the costs of their acquisition (paragraphs 46 - 47 of the Rules for maintaining and storing work books, preparing work book forms and providing employers with them, approved by the Decree of the Government of the Russian Federation dated April 16, 2003 No. 225).

The payment collected by the employer when issuing a work book or an insert to it to an employee is subject to accounting when determining the base for corporate income tax and VAT (Letter of the Federal Tax Service of the Russian Federation dated 06.23.2015 No. GD-4-3 / [email protected]).

In the accounting of a budgetary institution, these transactions are reflected as follows:

An autonomous sports institution concluded a contract for the supply of sports equipment in the amount of 500,000 rubles. Payment under the contract is carried out at the expense of targeted subsidies. The inventory was delivered in violation of the deadline stipulated by the contract. In this regard, the supplier was required to pay a penalty in the amount of 25,000 rubles.

In accounting, these transactions are reflected as follows:

The car of a budgetary sports institution was damaged as a result of an accident. The institution was recognized as the injured party. In accordance with the contract of compulsory third party liability insurance (OSAGO) of vehicles, the insurer transferred the insurance compensation to the personal account of the institution.

The accounting policy of the institution provides for the reflection of the accrual and payment of corporate income tax under code 131 KOSGU.

The amount of insurance compensation is subject to accounting for the purposes of calculating corporate income tax as part of non-operating income on the basis of Art. 250 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation of November 10, 2017 No. 03‑03‑06/3/74209).

The following operations are reflected in the accounting of a budgetary institution:

In conclusion, we summarize the above. With the entry into force of Order No. 255n, the incomes of budgetary and autonomous institutions have been detailed with new KOSGU codes. According to these changes in the working chart of accounts, it is necessary to provide for new analytical accounts for accounts 0 205 00 000, 0 209 00 000. Moreover, these changes must be applied from the beginning of 2018. In the article, we have given new KOSGU codes for income, the corresponding analytical accounting accounts used in budgetary and autonomous institutions, and also, using examples, examined the procedure for accounting for individual income transactions based on prepared draft orders of the Ministry of Finance on amendments to instructions
No. 174n, 183n.

Approved by the Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

According to the Order of the Ministry of Finance of the Russian Federation of February 20, 2018 No. 29n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

Approved by Order of the Ministry of Finance of the Russian Federation No. 65n.

Federal accounting standard for public sector organizations "Rent", approved. Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 258n.

Accounting.

Account 20 "Inventory" is intended to summarize information on the availability and movement of finished products belonging to the enterprise, goods, stocks of raw materials and materials (including raw materials and materials in transit and in processing), building materials, spare parts, agricultural materials , fuel, containers and packaging materials, waste of the main production.

Additionally:

Score 20 has the following sub-accounts:

201 "Raw materials and materials";

202 "Purchased semi-finished products and components";

203 "Fuel";

204 "Containers and packaging materials";

205 "Building materials";

206 "Materials transferred for processing";

207 "Spare parts";

208 "Materials for agricultural purposes";

209 "Other materials".

Sub-account 201 "Raw materials" reflects the availability and movement of raw materials and basic materials that are part of the manufactured products or are necessary components in its manufacture (developers keep records of building materials and structures on sub-account 205 "Building materials"). This sub-account keeps records of the main materials used by contracting construction organizations in the implementation of construction and installation, repair work. Auxiliary materials used in the manufacture of products or for household needs, technical purposes and assistance in the production process, are also reflected in subaccount 201. Enterprises that prepare agricultural products for processing also reflect its value on this subaccount.

Sub-account 202 "Purchased semi-finished products and components" reflects the presence and movement of purchased semi-finished products, finished components (including building structures and products in contracting construction organizations - wooden, reinforced concrete, metal, others), purchased for the acquisition of manufactured products, which require additional costs labor for their processing or assembly. Products purchased for the assembly of finished products, the cost of which is not included in the cost of production of this enterprise, are reflected in account 28 "Goods".

See also collections:
, .

Scientific research and design organizations take into account the necessary components purchased by them for carrying out scientific (experimental) work on a specific research or design topic, special equipment and tools, devices and other devices on subaccount 202. General purpose equipment and devices are taken into account on this subaccount , a are reflected on accounts 10 “Fixed assets”, 11 “Other non-current tangible assets” or on account 22 “Low-value and wearing out items” by type of items.

Sub-account 203 “Fuel” (petroleum products, solid fuels, lubricants) takes into account the presence and movement of fuel that is purchased or prepared for the technological needs of production, the operation of vehicles, as well as for the production of energy and heating buildings. Paid coupons for oil products and gas are also taken into account here.

If some types of fuel are used simultaneously both as materials and as fuel, then they can be taken into account on subaccount 201 “Raw materials and materials” and on subaccount 203 “Fuel” - on the basis of the advantage of use at this enterprise.

If gas reserves are created at the enterprise for technological and operational needs, energy production and heating of buildings (in gas storage facilities), then they are recorded on subaccount 203.

Sub-account 204 “Tare and container materials” reflects the presence and movement of all types of containers, except for containers used as household equipment, as well as materials and parts that are used for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, etc. ).

Materials used for additional equipment of wagons, barges, ships in order to ensure the safety of shipped products do not belong to containers and are accounted for on subaccount 201 "Raw materials and materials".

On sub-account 205 “Building materials”, developer enterprises reflect the movement of building materials, structures and parts, equipment and components related to installation, and other material assets necessary for construction and installation work, manufacturing building parts and structures.

Subaccount 205 “Building materials” does not take into account equipment that does not require installation: vehicles, freely placed machines, construction machinery, agricultural machines, production tools, measuring and other instruments, production equipment, etc. The costs of acquiring such equipment that does not require installation are reflected directly on account 15 “Capital investments” as they arrive at a warehouse or other place of storage or operation.

Equipment and building materials transferred to the contractor for installation and construction work are debited from sub-account 205 to account 15 “Capital investments” after confirmation of their installation and use [BONUS:].

Sub-account 206 “Materials transferred for processing” takes into account materials that are transferred for processing to the side and which are subsequently included in the cost of the products obtained from them. The costs of processing materials paid to third parties are reflected directly in the debit of the accounts that record products obtained from processing. Analytical accounting of materials transferred for processing is kept in a section that provides information about processing enterprises and control over processing operations and related costs. The transfer of materials for processing is reflected only in the sub-accounts of account 20.

The debit of the sub-account reflects the balance and receipt, the credit reflects the expenditure, sale and other disposal of spare parts.

Car tires on wheels and in stock with the car, which are included in the price of the car and included in its inventory cost, are accounted for as fixed assets [BONUS:].

Analytical accounting of spare parts is carried out according to storage locations and homogeneous groups (mechanical group, electrical group, etc.). Analytical accounting of machines, equipment, engines, components and assemblies of the exchange fund is carried out by groups: serviceable (new and restored); recoverable (in stock); under repair.

Sub-account 208 "Agricultural materials" includes mineral fertilizers, pesticides to combat pests and diseases of agricultural crops, biological products, medicines, chemicals used to combat diseases of farm animals. It also reflects seedlings, seeds and feed (purchased and own cultivation) used for planting, sowing and fattening animals directly on the farm.

Sub-account 209 “Other materials” takes into account strict accounting forms (at the cost of acquisition), production waste (stumps, trimmings, shavings, etc.), irreparable marriage [see], material assets received from the liquidation of fixed assets that cannot be used as materials, fuel or spare parts at this enterprise (scrap metal, junk), used tires, etc.

Score 20"Inventory" corresponds to

The list of income that institutions are accustomed to reflect on account 205.00 “Income settlements” in 2014 was reduced. But not because the incomes themselves disappeared from the economic life of budgetary institutions, but because another place was allocated for them in the Unified Chart of Accounts - account 209.00 “Calculations for damage and other income” (previously this account was called “Calculations for damage "). Thus, each institution has to actively use account 209.00 “Calculations for damage and other income” in settlements, and not just those who are used to reflecting the shortage. The expansion of the scope of account 209.00 “Settlements for damage and other income” was regulated by the order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n “On Amendments to the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts Accounting for public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application. (Further - Order No. 89n)

In order to understand in which business transactions to use account 205.00 “Income settlements” or account 209.00 “Calculations for damage and other income”, it is necessary to determine what types of income are reflected in each of these accounts.

Let's start with an account 205.00 "Income calculations".

According to paragraphs. 197 - 199 Instructions No. 157n distinguish three types of income:

1. income arising from concluded agreements (agreements, contracts), including for the provision of subsidies;
2. income arising from the performance by the institution of the functions assigned to it in accordance with the legislation of the Russian Federation;
3. preliminary payments (advance payments) received from payers of the above two types of income.

Grouping of calculations is carried out in the context of types of budget revenues, by analytical groups of the synthetic account of accounting objects:

10 "Calculations on tax income";

20 "Calculations on income from property";

30 "Calculations on income from the provision of paid works, services";

50 "Calculations on receipts from budgets";

60 "Calculations on insurance premiums for compulsory social insurance";

70 "Calculations on income from operations with assets";

80 “Calculations on other income”. (Fig. 1)

Thus, if the presence of any income is related to the main activities of the institution, provided for by the charter, state task, legislative and other local acts, then account 205.00 “Income calculations” will be used in the calculations.

Example 1

According to the lease agreement, the subject of which is the premises of the catering unit of the institution, on account 2.205.20 000 “Calculations on property income”, settlements with the lessee are monthly reflected.

At the same time, the accounting policy of the institution as part of the working chart of accounts provides for account 2.205.21 000 “Calculations on income from property”; account 2.205.2A 000 “Settlements on income from property (advance payments received)”.

In the software product 1C "Accounting of a state institution", edition 2, there are account data. (Fig. 2)

The following analytical groups of the synthetic account of the accounting object are opened for account 209.00 “Settlements for damage and other income”:

30 "Calculations for cost compensation";

40 "Calculations on the amounts of forced withdrawal";

70 "Calculations for damage to non-financial assets";

80 “Calculations on other income”. (Fig. 3)

Consider what calculations are reflected in each of these groups.

On account 209.30 000 "Calculations for cost compensation" reflected:

• the amount of damage on advance payments made under state (municipal) contracts for the needs of the institution, other agreements not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, conducting claim work;
• the amount of damage on the debt of accountable persons, not returned in a timely manner (not withheld from wages), including in the event of challenging the deductions;
• the amount of damage in the form of debts of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year in which he has already received annual paid leave;
• the amount of damage to be compensated by a court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of court costs).

Example 2

The employee used the office phone for personal conversations. At the end of the month, he must compensate the institution for the costs incurred. Settlements with the employee are reflected on account 209.30 000 “Calculations for damage to compensate for the costs of the state, state (municipal) institutions”. Account 205.00 000 is not used here, because the provision of communication services to employees is not the main activity of the institution and is not related to its direct functions.

Since 2017, they have been introduced by Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. No. 209n changes to the current instructions. Account 209.30 “Calculations for cost compensation” will also be used to account for the amount of compensation for expenses incurred by the institution in connection with the requirements established by law.

The account is intended for accounting of settlements in case of compensation for damage in accordance with the legislation of the Russian Federation, as well as for the amount of damage caused as a result of the action (inaction) of the organization's officials, as well as for the amount of compensation for expenses incurred by institutions in connection with the requirements established by the legislation of the Russian Federation.

Added the ability to use the KRB classification to account 0.209.30 "Calculations for cost compensation".

A new accounting entry Debit 0.209.30 Credit 0.401.10.130 has been added to reflect the amount of debt to compensate for expenses incurred by the institution in connection with the implementation of the requirements established by the legislation of the Russian Federation.

These changes are due to the increased frequency of requests from institutions to the Ministry of Finance of the Russian Federation for clarifications on the reflection of expenses at the expense of insurance premiums (measures for labor protection, the purchase of personal protective equipment).

To reflect expenses from insurance premiums, it is planned to change the budget classification, namely the possibility of using KOSGU 225, 226, 340 with CWR 1X9.

The table below shows the accounting entries that will need to reflect the costs due to insurance premiums.

Example 3

The state institution, the recipient of budgetary funds, incurred the following types of expenses for the purchase of 20 sets of special clothing for employees of the institution:

1. The cost of overalls is 40,000 rubles;
2. The cost of consulting services related to the purchase of overalls - 5000 rubles.

Overalls can be purchased through contributions to the Social Insurance Fund.We will reflect these operations in the software product 1C "Accounting of a state institution" edition 2.

According to clause 102 of Instruction No. 157n, overalls are accepted for accounting at their actual cost, that is, according to the sum of all costs associated with its acquisition:

• amounts paid in accordance with the contract to the supplier (seller);
• payment for information and consulting services related to the purchase of overalls;
• remuneration of the intermediary organization through which the overalls were purchased;
• shipping costs for delivery;
• other costs directly related to the purchase of workwear.

Thus, the institution has the right to include in the actual cost of special clothing not only the price of its purchase, but also the costs of information and consulting, transport and other services.

The posting of inventories in the amount of their actual value formed upon their acquisition under several contracts is reflected in the following accounting entry: on the debit of the corresponding analytical accounting accounts of account 010505000 “Soft inventory” and on the credit of the corresponding analytical accounting accounts of account 010604000 “Investments in non-financial assets”.

Let's reflect in the software product 1C "Accounting of a state institution", edition 2, the operation of posting as inventories of workwear from the supplier.

Creating a Document "Receipt of the Ministry of Health". Menu item "Inventory".(Fig. 4)

Filling in the header of the document "Receipt of the Ministry of Health", bookmark "Stocks", where we indicate the quantity and cost of goods received by the institution. (Fig. 5)

Bookmark "Accounting operation" be sure to set the flag "Account as investments (account 0 106 00)".(Fig. 6)

Please note that the KPS of settlement account 302.34 ends at KVR 119 according to the table.

After filling out the document “Receipt of the Ministry of Health”, we conduct it and see the postings generated by this document. (Fig. 7)

Next, we need to take into account the transportation costs for delivery in the actual cost of inventories. Create a document "Receipt of services, works". Menu item "Inventory".(Fig. 8)

Filling in the header of the document "Receipt of services, works", bookmark "Services and Works", where we indicate the cost of the service for the delivery of goods received by the institution. (Fig. 9)

Please note that the CPS of settlement account 302.26 ends at CWR 119 according to the table.

Bookmark "Accounting operation" choose a typical operation "Formation of the actual cost of inventories upon purchase (106.04)" and set the necessary account details 106.04. (Fig. 10)

After completing the document "Receipt of services, works" we conduct it and see the postings generated by this document. (Fig. 11)

Next, we need to form the actual cost of workwear, namely, to take into account consulting services in the actual cost of inventories. In the software product 1C "Accounting of a state institution", edition 2, it is possible to take into account inventories at the formed actual cost by a document "Operation (accounting)". Menu item "Accounting and reporting".(Fig. 12)

Filling in the header of the document "Operation (accounting)", be sure to set the flag "Use standard operations", choose a typical operation "Capitalization of inventories at the actual cost upon acquisition", fill in the details of the group "Types of NFA movement", and press the button "Fill in according to a typical operation". (Fig. 13)

Thus, if the correct details are set in the document "Operation (accounting)", postings will be automatically generated for the formation of the actual cost of inventories, previously allocated costs to account 106.04.

Further, it is necessary to transfer funds for workwear and consulting services as part of measures to reduce injuries. To do this, use the document Menu item "Cash", magazine (Fig. 14)

In the magazine on the button "Create" choose a document "Application for cash expense (abbreviated)".(Fig. 15)

Filling in the header of the document "Request".(Fig. 16)

Bookmark "Accounting operation" choose a typical operation "Payment to suppliers and other payments (206.00, 302.00)".(Fig. 17)

"Application for cash expense (abbreviated)" status "Fulfilled" "Done", you can view the accounting entries for the document. (Fig. 18 and Fig. 19)

Thus, settlements with the supplier are closed. We will verify this by generating a report "Turnover balance sheet for account 302.00". (Fig. 20)

Next, it is necessary to accrue a claim for compensation of state expenses incurred as part of measures to reduce injuries. Let's use the document "Operation (accounting)". Menu item "Accounting and reporting".(Fig. 12)

Filling in the header of the document "Operation (accounting)", in this case the flag is not set, "Operation (accounting)" the amount of debt to compensate for expenses incurred by the institution in connection with the implementation of the requirements established by the legislation of the Russian Federation. (Fig. 21)

Next, we will reflect the offset of expenses incurred as part of measures to reduce injuries, by way of a counter claim to the FSS. Let's use the document "Operation (accounting)". Menu item "Accounting and reporting".(Fig. 12)

Filling in the header of the document "Operation (accounting)", in this case the flag "Use generic operations" we do not install, since there is no necessary accounting entry in the standard operations of the document. Next, click the "Add" button and reflect in the tabular part of the document "Operation (accounting)" amounts accepted for offset of expenses incurred by the institution in connection with the implementation of the requirements established by the legislation of the Russian Federation. (Fig. 22)

Let's generate a report "Turnover balance sheet for account 303.06" in order to determine what amounts need to be transferred to the FSS, taking into account the offset for expenses incurred as part of measures to reduce injuries. (Fig. 23)

The report shows that the amount of 15560.23 is subject to transfer to the FSS, minus the costs incurred as part of measures to reduce injuries.

The next step is to complete the document "Application for cash expense (abbreviated)" to transfer funds to the FSS. Menu item "Cash", magazine "Settlement and payment documents".(Fig. 14)

In the magazine "Settlement and payment documents" by button "Create" choose a document "Application for cash expense (abbreviated)".(Fig. 15)

Filling in the header of the document "Application for cash expense (abbreviated)", fill in the details of the bookmark "Request".(Fig. 24)

Bookmark "Accounting operation" choose a typical operation "Payment of taxes, fees and other payments to the budget".(Fig. 25)

After receiving a personal account statement, you can set for the document "Application for cash expense (abbreviated)" status "Fulfilled" indicating the date of payment of the document. Only after acquiring status "Done", you can view the accounting entries for the document. (Fig. 26)

Thus, the accounting entries were considered, which, from 2017, must reflect the costs at the expense of insurance premiums. Also, using an example, it is analyzed in detail how these records should be reflected in the 1C software product “Accounting of a state institution”, edition 2.

On account 209 40 000 "Calculations on the amount of forced seizure" should reflect:

• the amount of damage in the form of accrued interest for the use of other people's funds due to their unlawful retention, evasion of their return, other delay in their payment or unjustified receipt or saving;
• the amount of costs associated with legal proceedings.

Example 3

According to the court decision, the defendant will have to transfer funds in favor of the plaintiff institution. To reflect the settlements in the accounting of the institution, the following accounts are used:

• 2 209.30 000 "Calculations for damage to compensate for the costs of the state, state (municipal) institutions" (in part settlements for compensation to the institution, the legal costs incurred by it and the payment of the state fee);
• 2 209.40 000 “Calculations for damages for the amounts of forced withdrawal” (in terms of calculations for the payment by the defendant of the principal debt - the amount that was the subject of the trial, and which the institution recovered in its favor).

Calculations for damage to property of state (municipal) institutions are reflected in the accounts:

• 209 71 000 "Settlements for damage to fixed assets";
• 209 72 000 “Settlements for damage to intangible assets”;
• 209 73 000 “Settlements for damage to non-produced assets”;
• 209 74 000 "Calculations for damage to inventories".

Example 4

The sale of property that remains after the dismantling of non-financial assets (scrap metal, rags, waste paper, other waste, parts from dismantling, etc.) is reflected in account 2,209,74,000 “Calculations for damage to inventories”. This rule is explained very simply - the sale of property (scrap, waste, components after dismantling, etc.) is not a direct function of the institution, provided for by its charter and other documents.

Thus, there should be no talk about account 2,205,74,000 “Calculations on income from operations with inventories”. This account can be used by entities specially created for the sale (privatization) of property - and these are, as a rule, property management bodies. In their accounting, in this case, accounts 1,205,70,000 are used.

Calculations for other damage to other property of institutions are reflected in the accounts:

• 209 81 000 "Calculations for shortages of funds";
• 209 82 000 “Settlements for shortages of other financial assets”;
• 209 83 000 “Calculations on other income”.

Example 5

The bank, in which the institution opened a current account, was declared bankrupt by a court decision. The amount of damage is equal to the balance of funds not returned to the institution. The damage is reflected in accounting by an entry on the credit of account 2,201 27,610 “Withdrawals of funds of an institution in foreign currency from an account with a credit institution” and in the debit of account 2,209,81,560 “Increase in accounts receivable due to shortages of funds”.

It should be clarified that on account 209 83 000, settlements on other incomes arising in the course of the economic activity of the institution that are not reflected in settlement accounts 205 00 “Calculations on income” are subject to accounting.

In other words, other income is income that is not related to: the implementation of agreements (agreements, contracts) in accordance with the main activities of the institution; providing subsidies; performance by the institution of the functions assigned to it under the legislation of the Russian Federation. In case of difficulty, the algorithm for assigning settlements to one of the accounts can be as follows: "Everything that is not 205.00, then 209.00."

In order to finally dispel doubts on any calculations, it is advisable to fix the rules in the accounting policy - specific lists of operations for accounts 205.00 “Income calculations” and 209.00 “Calculations for damage and other income”. At the same time, it should be taken into account that the opinions of the auditors may differ from the provisions set forth in this local act. But this will not be a fact of violation of the accounting rules. Accounting policy - the standard of a particular institution, which refers to documents in the field of accounting regulation (part 1 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting"). And if accounting in an institution is kept in strict accordance with the accounting policy, then in the event of a dispute with regulatory authorities, they will only have the right to prescribe changes to the accounting policy.

How to create an account 209 30 and keep records on it in a budgetary institution? When to reflect the debt on it, what kind of postings should be made and indicate the budget classification codes? If the receivables arose under KFO 4, should they also be reflected on account 209 30 under KFO 4 or transferred to KFO 2?

Answer