109 account budgetary institutions examples. Accounting for extrabudgetary activities

Quite often, state institutions carry out some production operations. In the program 1C: Accounting of a state institution 8, there is a whole section for accounting for production, located in the "Inventories" menu. In this article, I will talk a little about the documents and reports from this section.

The first document in the list is “Write-off of materials for production”. This menu item hides the document "Write-off of materials" with the type of operation "Write-off to the cost of NFA, works, services to accounts 106.00, 109.00"

The debit account is selected on 106.XX or 109.XX. If you choose account 106.XX, then the next document that you will need to use is “Product release from account 106”, it is necessary for posting finished products made for your own consumption (from accounts 106.XI).
If you choose account 109.XX, then the document “Product release” is filled out, which is intended for posting manufactured materials from account 109.61 (main production account) to account 105.XX.
In this article, we'll look at both examples. The first is a write-off to account 106.ZI “(Manufacturing) Investments in inventories - other movable property of the institution.” Two subcounts are provided for this account. As the first, we select the nomenclature - products from the "Nomenclature" directory (this is the item that you will manufacture). The second subconto is “Cost type” (we select or create a position on which all costs for manufacturing products will be summarized). This can be a private item, such as a pillowcase, a set of bed linen, or a general item that is more convenient to use without creating confusion in the directory, such as tailoring.

The tabular part "Materials" is filled with selection according to the balances

The postings generated by the document after posting:

The following document is “Product release from account 106”.

Create a document, fill in the MOT/Department and the production invoice. After that, press the button "Fill out the document" and set the amount of finished products.

Postings generated by the document

The second situation is that products are manufactured not for their own use, but for further sale. Write-off in this case is made to account 109.61

The document generates the following postings:

Then we enter the document "Product Release"

We create a document and fill in the tabular part manually: select the product range, indicate the quantity and planned cost.

Postings generated by the document:

The next document in the section is "Inventory of work in progress"

This document determines the balances on account 109.61 at the end of the month in the context of nomenclature positions and KEK.

If at the end of the month the document “Inventory of work in progress” is not entered, then when filling out the document “Closing production accounts”, the program considers that the balances on account 109.61 should be equal to zero.

True to its name, the next document in the section is for closing production accounts.

And the document "Distribution of total production costs" is needed to generate postings for the distribution of general production (109.71) and general business (109.81) expenses.

Also in this section there are several convenient reports in which you can see how the cost of production was calculated and how the costs were distributed.

These are the main points according to the accounting scheme for production operations in the 1C program: Accounting of a state institution 8 ed. 1.0, but the topic is quite voluminous and complex, so if you have any questions, you can ask them in the comments to the article.

If you need more information about working in 1C: BSU 8, then you can get our collection of articles on.

Consultant Maple companies according to 1C programs for government agencies

According to order 157n, account 109 00 "Costs for the manufacture of finished products, performance of work, services" was introduced into the single Chart of Accounts to account for operations to form the cost of finished products, work performed, services rendered, detailing it according to the following sub-accounts:

• 109 60 "Cost of finished products, works, services";

Direct costs are directly related to the cost of manufacturing a unit of finished products, performing work, rendering services.

Direct costs may include wage employees involved in the creation of a single type of product, insurance premiums on wages, the cost of inventories needed for production.

When manufacturing one (single) type of finished product, works, services, all costs directly related to the production of finished products, performance of works, services are classified as direct costs.

Acceptance for accounting of direct costs is reflected in postings

dB 109.61.000 (211-213, 221-226, 262, 263, 271, 272, 290)

• 109 70 "Overhead costs for the production of finished products, works, services"

Overhead costs (general production) are costs that cannot be directly attributed to the costs of producing a particular type of product and therefore are distributed between types of products.

The distribution of overhead costs is made in one of the ways: in proportion to direct labor costs, material costs, other direct costs, the volume of proceeds from the sale of products (works, services), another indicator characterizing the results of the institution. The method of distribution of overhead costs is set in the accounting policy of the institution.

Overhead costs include the cost of servicing the entire production, training workers involved in production, depreciation of fixed assets used in production, etc.

Acceptance for accounting of overhead costs is reflected in postings

dB 109.71.000 (211-213, 221-226, 262, 263, 271, 272, 290)

Kr 302.00.730 (Analytics corresponds to the cost item), 303.00.730, 105.00.440, 104.00.410

Overhead costs are allocated to the cost (Db 109.61 Kr 109.71), and in terms of non-distributable expenses to increase the expenses of the current period (Db 401.20 Kr 109.71)

• 109 80 "General expenses"

General business expenses are the costs of general maintenance and organization of production and management of the institution.

General business expenses are distributed similarly to overheads, the method of distribution is also indicated in the accounting policy.

General business expenses include the salary of a manager or other management personnel, insurance premiums for salaries, etc.

Acceptance for accounting of general business expenses is reflected in the postings

dB 109.81.000 (211-213, 221-226, 262, 263, 271, 272, 290)

Kr 302.00.730 (Analytics corresponds to the cost item), 303.00.730, 105.00.440, 104.00.410

General business expenses are allocated to the cost (Db 109.61 Kr 109.81), and in terms of non-distributable expenses to increase the expenses of the current period (Db 401.20 Kr 109.71). The method of distribution of general business expenses, as well as the list of non-distributable expenses, is set in the accounting policy of the institution.

• 109 90 "Distribution costs"

Distribution costs are the costs resulting from the sale and (or) promotion of goods. Distribution costs do not participate in the formation of the cost of finished products.

Acceptance for accounting of distribution costs is reflected in the postings

dB 109.91.000 (211-213, 221-226, 262, 263, 271, 272, 290)

Kr 302.00.730 (Analytics corresponds to the cost item)

Distribution costs are written off to increase the expenses of the current year

(Db 401.20 Kr 109.71).

In accordance with the above, the costs are collected on account 109.61. Acceptance for accounting of finished products at cost is reflected by the institution by correspondence:

Db 105 37 340 "Increase in the cost of finished products - other movable property of the institution", Kr 109 61 000 "Cost of finished products, works, services". Instruction No. 157n provides for the possibility of registering finished products on the date of their release, when its actual cost is unknown, which is determined at the end of the month. In this case, finished products are accepted for accounting at the planned (standard-planned) cost (Document "Product output").

Postings are generated for the selected product items with empty KEK values ​​and subconto "Cost elements" at account 109.61. This allows you not to be tied to the collected costs, because. by the time the finished products arrive at the warehouse, they may not be fully assembled.

The turnover generated during the month by the documents "Production output" at the planned cost will be adjusted at the end of the month, taking into account the actual costs of the production of goods and materials by the regulatory document "Closing production accounts".

At the end of the month, the difference between the actual cost and the planned (normative-planned) cost of finished products manufactured for the given month is determined. Then the difference attributable to unsold and sold products is determined. In accounting, this difference is reflected on the basis of primary accounting documents (Reference (f. 0504833)) with the application of the calculation.

In terms of unsold products, the difference is attributed to an increase (decrease) in the balance of unsold products. If a positive difference has formed, the same entry is made in accounting as when registering finished products (indicated above). The negative difference is taken into account by the reverse posting. In terms of sold products, as well as products written off as a result of natural loss, marriage, damage, shortages, etc., the difference is attributed to the financial result of the current activities of the institution:

in terms of the excess of the actual cost over the planned cost: Db 401 10 130 "Income from the provision of paid services", Kr 109.61.000 - as a write-off of costs for the relevant expense items for the formation of the cost of finished products

in terms of the excess of the planned cost over the actual cost:

dB 109.61.000 - as the formation of costs at the cost of finished products for the relevant expense items, Kr of the relevant analytical accounts of account 0 401 20 000 "Expenses of the current financial year"

After conducting the regulatory document "Closing production accounts", you can print the following references-calculations:

• product costing,
• Cost of goods produced,
• Allocation of overhead costs to production costs.

Question to the auditor

Since 2016, changes have been made to paragraphs. 66, 67 Instructions No. 174n. At the same time, the wording of paragraph 153 of Instruction No. 174n, in fact, remained the same. Which account to close accounts 109 90, 109 80 (non-distributable general business expenses) - 401 10 or 401 20? Should the cost of work performed as part of the assignment be written off to account 401 10 or 401 20?

Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n (hereinafter - Order No. 227n) amended the Instruction, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n).

The new edition sets out paragraph 66 of Instruction No. 174n. He found that general business expenses, the costs of circulation of the institution are reflected in the debit of the corresponding accounts analytical accounting accounts 0 401 10 000 "Income of the current financial year" (by type of income) and the credit of the corresponding accounts of analytical accounting of accounts 0 109 80 000 "General expenses", 0 109 90 000 "Costs of circulation" (by types of expenses).

At the same time (according to paragraph 153 of Instruction No. 174n), general business expenses that are not allocated to the cost of finished products (work performed, services rendered) are charged to the financial result of the current financial year in the debit of the corresponding accounts of analytical accounting account 0 401 20 200 " Expenses of an economic entity" and the credit of the corresponding accounts of analytical accounting of account 0 109 80 200 "General business expenses of institutions".

Thus, in this case, Instruction No. 174n does not contain an unambiguous indication of which account to write off non-distributable general business expenses - 401 10 or 401 20, i.e. allows two interpretations. There are no clarifications from the Ministry of Finance of Russia on this issue.

Distribution costs (account 109 90) are written off to reduce income (account 401 10), since they are not mentioned in clause 153 of Instruction No. 174n.

Also, in the new edition, paragraph 67 of Instruction No. 174n is set out. He established that the actual cost of services rendered (work performed) within the framework of the assignment is attributed to a decrease in the financial result of the current financial year in the debit of account 0 401 10 100 "Income of an economic entity" (by type of income) and the credit of the corresponding accounts of analytical accounting of account 0 109 60,000 "Cost of finished products, works, services" (by types of expenses).

However, paragraph 153 of Instruction No. 174n states that the attribution of the cost of work performed, services rendered is reflected in the debit of the corresponding accounts of the analytical accounting of accounts 0 401 20 200 "Expenses of the economic entity" and the credit of the corresponding accounts of the analytical accounting of account 0 109 60 000 "Cost of finished products , works, services".

Since paragraph 67 of Instruction No. 174n refers specifically to the procedure for writing off the actual cost of services rendered by the institution (work performed) as part of the assignment, in our opinion, for type of activity 4, the cost should be written off to the debit of account 401 10, that is, use the direct indication of Instruction No. 174n.

The new edition also contains para. 5 clause 152 of Instruction No. 174n, according to which the attribution of the cost of work performed and services rendered to a decrease in the financial result from the provision of paid services (work) is reflected in the debit of account 0 401 10 130 "Income from the provision of paid services" and the credit of the account 0 109 60 200 "Direct costs for the manufacture of finished products, performance of work, provision of services" (by type of expenditure). There is a contradiction between paragraph 152 and paragraph 153 of Instruction No. 174n.

If we interpret the provisions of Instruction No. 174n literally, we can conclude that both options for writing off non-distributable general business expenses and the cost of work performed, services rendered are acceptable - both to account 401 10 and to account 401 20.

According to part 3 of Art. 8 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" when forming an accounting policy in relation to a specific object accounting the method of accounting is selected from the methods allowed by federal standards.

However, if we take into account that 66,, p. 152 of Instruction No. 174n were changed by Order No. 227n, and the content of clause 153 of Instruction No. 174n remained the same, it can be assumed that the Ministry of Finance of Russia planned to form a financial result on account 401 10, but that paragraph 153 of the Instruction No. 174n remained as it was, considered a technical error.

In view of the insufficient resolution of the issue under consideration at the level of accounting instructions, the institution needs to fix the chosen option for writing off general business expenses and the cost of work and services in its accounting policy. This document will be a strong argument in favor of the institution in case of claims during the audit by the financial control authorities. At the same time, in our opinion, it is advisable to focus on the changes introduced by Order No. 227n as later ones.

The proposed material tells about how to properly close accounts at the end of the year, how to form and determine the financial result to reflect it in the annual balance sheet of the institution and how to analyze the financial result.

At the end of the reporting year, the accounting department of the institution must:

• take inventory (art. 11 federal law dated 12/06/2011 No. 402-FZ (as amended on 12/28/2013) "On Accounting", clause 20 of the Instructions for the Application of the Unified Chart of Accounts for Accounting for Public Authorities (State Bodies), Local Self-Government Bodies, State Government extrabudgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (as amended on October 12, 2012; hereinafter - Instruction No. 157n);
• close the accounts of the current financial year;
• determine the financial result.

The institution maintains accounting of the financial result on analytical accounts to account 401.00 “Financial result of an economic entity”. The account is intended to reflect the result of the financial activities of institutions, as well as the financial result of a public legal entity based on the results of the execution of the corresponding budget of the budget system Russian Federation, estimates (plan of financial and economic activities) of a budgetary institution, an autonomous institution for the current financial year and for past financial periods (clause 293 of Instruction No. 157n).

Before closing the accounts of the current financial year, it is necessary to make all calculations for taxes and fees, as well as settlements with debtors and creditors.

At the end of the year, you need to close accounts by type of activity (type of financial security), reflecting the income and expenses of the reporting period. In our case, this is a budgetary type of activity of KFO 4 (due to obtaining subsidies for the fulfillment of a state task) and an entrepreneurial type of activity of KFO 2 (providing services to legal and individuals for a fee).

At the same time, the balance formed at the end of the year on the corresponding accounts of account 401.20 “Expenses of the current financial year” and account 401.10 “Income of the current financial year” is written off to account 401.30 “Financial result of previous reporting periods” (clauses 297, 300 of Instruction No. 157n) .

Closing accounts in accordance with the Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated 15.12 .2010 No. 173n (hereinafter - Guidelines), is reflected in the certificate (f. 0504833).

The procedure for the reflection in accounting (budget) accounting of operations for closing income and expense accounts depends on the type of state (municipal or federal) institution.

Registered state institutions the closure of account 401.20 is reflected in the following entries:

Debit of account of SCBC 0.401.30.000 Credit of account of KRB 0.401.20 (in the context of KOSGU) - written off to the financial result of expenses.

Closing account 401.10 is reflected in the posting:

Debit account KDB (CIF) 0.401.10 (in the context of KOSGU) Credit account GKBK 0.401.30.000 - write-off of income to the financial result is reflected.

In accordance with Instruction No. 157n, account 401.00 “Financial result of an economic entity” reflects:

• "Income of the current financial year" - account 0.401.10.000;
• "Expenses of the current financial year" - account 0.401.20.000;
• “Financial result of previous reporting periods” - account 0.401.30.000.

Budget institutions - recipients of budgetary funds record the closing of income and expenditure accounts in the manner established for state institutions. In the accounting of a budgetary institution that receives subsidies from the budget in accordance with paragraph 1 of Art. 78.1 of the Budget Code of the Russian Federation, these transactions are reflected as follows:

• closing account 401.20:

Account debit 0.401.30.000 Account credit 0.401.20 (in the context of KOSGU) - write-off of expenses to the financial result is reflected (based on certificate f. 0504833);

• closure of account 0.401.10 (in the context of KOSGU) Credit 0.401.30.000 - written off to the financial result of income (based on the certificate form 0504833).

Registered autonomous institutions use the following postings:

• to close an account 401.20:

Debit of account 0.401.30.000 Credit of account 0.401.20 (in the context of codes of types of disposals) - write-off of expenses to the financial result is reflected (based on certificate f. 0504833);

• to close an account 401.10:

Debit of account 0.401.10 (in the context of codes of types of receipts) Credit of account 0.401.30.000 - write-off of income to the financial result is reflected (based on certificate f. 0504833).

In digits 24-26 of the account number, the code for the type of withdrawals (receipts) is indicated, corresponding to the data structure approved by the Plan of Financial and Economic Activities of an Autonomous Institution (clauses 3, 184 of the Instructions for the Application of the Chart of Accounts for Accounting of Autonomous Institutions, approved by Order of the Ministry of Finance of Russia dated 23.10. 2010 No. 183n (hereinafter - Instruction No. 183n), Instruction No. 157n).

Consider the example of closing accounts at the end of the year.

Example 1

The institution's income for the year amounted to 1,000,000 rubles, expenses - 500,000 rubles. In addition, during the year, expenses were incurred at the expense of profit in the amount of 100,000 rubles. During the year, advance payments for income tax amounted to 80,000 rubles.

During a year the following accounting entries are made:

Debit of account KDB.2.205.31.560 Credit of account KDB.2.401.10.130 - income for services rendered in the amount of 1,000,000 rubles was accrued;

Debit account KRB.2.109.61.200 Credit account KRB.2.302.00.730 - reflects the costs associated with the provision of services in the amount of 500,000 rubles;

Debit of account KDB.2.401.10.130 Credit of account KRB.2.109.61.200 - expenses for the formation of the actual cost of services rendered in the amount of 500,000 rubles were written off;

Debit account KRB.2.401.20.290 Credit account KRB 2.302.91.730 - expenses incurred from profit in the amount of 100,000 rubles;

Debit of account KDB.2.401.10.130 Credit of account KDB.2.303.03.730 - advance payments for income tax in the amount of 80,000 rubles were accrued.

At the end of the year wiring is done:

Debit account KDB.2.401.10.130 Credit account KDB.2.303.03.730 - 20,000 rubles. ((1,000,000 rubles - 500,000 rubles) × 20% - 80,000 rubles) - income tax is accrued;

Debit account KDB.2.401.10.130 Credit account gKBK.2.401.30.000 - 400,000 rubles. (1,000,000 rubles - 500,000 rubles - (80,000 rubles + 20,000 rubles)) - closed account 2.401.10.130;

Debit account gKBK.2.401.30.000 Credit account KRB.2.401.20.290 - 100,000 rubles. - closed account 2.401.20.290.

___________________

The indicators collected for the current financial year on account 304.04 “Intradepartmental settlements” (in terms of completed calculations) are debited to account 401.30 at the end of the year (clause 300 of Instruction No. 157n, clause 172 of Instruction No. 183n).

Note!

Recipients of budgetary funds in the presence of unused funds at the end of the year must transfer these funds to the main manager (manager).

Consider the example of closing account 4.304.04.000 and transferring the balance of unspent funding to the main manager of budget funds.

Example 2

During the year, the institution received 300,000 rubles from the chief manager for utility bills. For the year, 280,000 rubles were spent on utility bills.

During a year The accountant makes the following entries in the accounts:

Debit account KIF.4.201.11.510 Credit account KRB.4.304.04.223 - 300,000 rubles. - received funding for utility bills;

Debit of off-balance account 17 (budget classification code of expenses) - 300,000 rubles. - reflected the receipt of funds to the account of the institution;

Debit account KRB.4.401.20.223 Credit account KRB.4.302.23.730 - 280,000 rubles. - accrued utility bills;

Debit account KRB.4.302.23.830 Credit account KIF.4.201.11.610 - 280,000 rubles. - paid for utilities in accordance with the concluded agreements;

Off-balance account credit 18 (budget classification code of expenses) - 280,000 rubles. - reflects the withdrawal of funds from the account of the institution.

At the end of the year The following entries are made in the accounting:

Debit KRB.4.304.04.223 Credit of account KIF.4.201.11.610 - 20,000 rubles. - the amount of unused funds is listed;

Account credit 18 (budget classification code of expenses) - 20,000 rubles. - reflects the withdrawal of funds from the account of the institution;

Debit account gKBK.4.401.30.000 Credit account KRB.4.401.20.223 - 280,000 rubles. — closed account 4.401.20.223 ;

Debit account KRB.4.304.04.223 Credit account gKBK.4.401.30.000 - 280,000 rubles. — closed account 4.304.04.223.

__________________

Let's clarify what KDB, KRB, CIF are in the budget classification. The "1C: 8.2" program uses the "Budget Classification" group reference book to generate 26-digit account numbers of the institution's Working Chart of Accounts, draw up settlement and payment documents, and also to build a hierarchical structure of the budget classification in order to generate budget reporting in the budget structure (consolidated budget line). The reference books are delivered completed and contain the relevant budget classifiers approved by the Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on June 11, 2014). Thus, the classification of income (KDB) is represented by four directories:

• groups, subgroups of KDB;
• articles, sub-articles of the KDB;
• subspecies of KDB income.

The classification of sources of financing (CIF) of the budget deficit is also represented by four reference books:

• groups by budget classification;
• groups, subgroups of CIF;
• CIF articles;
• types of CIF sources.

Classification of budget expenditures (KRB) is represented by seven reference books:

• chapters on budget classification;
• sections, subsections of the KRB;
• target articles of the KRB;
• programs of targeted articles of the KBA;
• subprograms of target articles of the KBA;
• types of KRB expenses;
• KOSGU.

The directory "Economic Classification Codes (ECC)" is supplied in the 1C program filled in, contains the operation codes of the public administration sector (KOSGU).

KEK is set in the account card and stored in the information register "KOSGU accounts".

Accounting for KOSGU codes is implemented as a subconto "KEK", which is attached to all balance accounts.

The selection of a full 26-bit account in the configuration objects is carried out on the basis of the information registers "Working accounts" and "KOSGU accounts".

KOSGU is an analytical code of the account number in 24-26 digits of the account number in the chart of accounts of accounting of budgetary institutions.

So, income from the provision of paid services is reflected in account 2.401.10.130, here we see KOSGU 130. Other income is reflected in account 2.401.10.180 (KOSGU 180).

Expenses due to the cost of business activities are reflected in account 2.109.61.000, where it is applied in the last categories of KOSGU. For example, wage costs in the cost of finished products, works, services are reflected in account 2.109.61.211 (KOSGU 211).

Consider KOSGU by type of cost:

211. Wages.

212. Other payments.

213. Accruals on payroll payments.

220. Acquisition of works, services,

including:

221. Communication services.

222. Transport services.

223. Utilities.

224. Rent for the use of property.

225. Works, services for the maintenance of property.

226. Other works, services.

260. Social security,

including:

262. Benefits for social assistance to the population.

263. Pensions, benefits paid by organizations in the public administration sector.

290. Other expenses.

270. Expenses on transactions with assets,

including:

271. Depreciation of fixed assets and intangible assets.

272. Expenditure of material reserves.

273. Extraordinary expenses related to transactions with assets.

Also, the account 0.401.20.000 in the "Financial result" section has an analytical KOSGU. For example, "Other expenses" are reflected in account 0.401.20.290 (KOSGU 290).

AT budget institutions the cost of finished products, works, services is reflected in the account 0.109.61.000 (in the context of KOSGU) for KFO 2 for entrepreneurial activities and for KFO 4 for budgetary activities. Expenses at the expense of profit from entrepreneurial activities (material assistance, expenses for flowers, for gifts) are immediately attributed to the financial result account 2.401.20.000.

In order to close accounts at the end of the year and determine the financial result, you must first write off the costs on account 0.109.61.000 (in the context of KOSGU) at the end of the reporting period to account 0.401.20.000 (in the context of KOSGU) (Fig. 1).

ACCOUNT 401.20 KFO 2	Starting balance		Period transactions		Balance at the end
	debit	credit	debit	credit	debit	credit
Cost types
211. Salary
263. Pensions, benefits paid by sector organizations government controlled
271. Depreciation of fixed assets
272. Expenditure of inventories
290. Other expenses
Total			1 218 071,12	1 218 071,12

Rice. 1. Expenses of the current year, attributed directly to the financial result (rubles)

In the program "1C: Enterprise 8.2" select the operation "Services" → "Write-off of costs". After that, select the filling mode "Fill according to the results" and press F5.

We select services (salary, payroll, utilities, transport services, property maintenance services, rent, other services, etc.), the result of filling in the document (all services in the total amount on account 0.109.61.00). This is how help is formed f. 0504833, which reflects the "Write-off of costs for services and works" (Fig. 2).

Account number	KOSGU	Account number	KOSGU	Naming of expenditures	Sum
				Wage
				Holiday compensation
				Sick leave 3 days
				Allowance up to 3 years
				Special fats
				Social fear 2.9%
				Pension funded
				traumatism
				Pension insurance
				Honey. fear. FFOMS 5.1%
				Communication services
				Other services
				Property tax
				Transport tax
				Public utilities
				Write-off of materials
				Transport services
				Private security
				Depreciation expenses
				Salary according to contracts
				Honey. fear. FFOMS 5.1%
				Pension funded
				Pension insurance
				Salary according to contracts
				Honey. fear. FFOMS 5.1%
				Pension insurance
				Pension funded
Total					16 083 462,42

Rice. 2. Reference to the document "Write-off of costs for services and works" dated December 31, 2013 (form 0504833) for entrepreneurial activity, rub.

So, we have formed a help f. 0504833 “Write-off of costs for services and works” at the end of the financial reporting year and we can proceed to the formation of a document for closing balance sheets at the end of the year and determining the financial result. We form the form 0504833 (Fig. 3). The same form is used to close balance sheets at the end of the year.

Account number	KOSGU	Account number	KOSGU	Naming of expenditures	Sum
2.401.10
				Wage
				Holiday compensation
				Sick leave 3 days
				Allowance up to 3 years
				Special fats
				Social fear. 2.9%
				Pension funded
				traumatism
				Pension insurance
				Honey. fear. FFOMS 5.1%
				Communication services
				Other services
				Property tax
				Transport tax
				Public utilities
				Write-off of materials
				Transport services
				Private security
				Depreciation expenses
				Salary according to contracts
				Honey. fear. FFOMS 5.1%
				Pension funded
				Pension insurance
				Salary according to contracts
				Honey. fear. FFOMS 5.1%
				Pension insurance
				Pension funded
				other expenses
				Pensions, benefits
Total					35 647 690,96

Rice. 3. Certificate “Closing balance accounts at the end of the year” dated December 31, 2013 (form 0504833) on entrepreneurial activity, rub.

From this form, we determine the financial result for the entrepreneurial activities of the institution:

Debit of account 2.401.10.130 Credit of account 2.401.30.000 - 18,346,157.42 rubles;

Debit of account 2.401.30.000 Credit of account 2.401.20 (KOSGU) - 17,301,533.54 rubles.

The financial result is 1,044,623.88 rubles. on entrepreneurial activity. Income tax for the reporting year - 200,000 rubles.

This means that in the annual form 0503721 “Report on the financial results of the institution's activities”, line code 300 “Net operating result” will reflect the amount of 844,623.88 rubles. (1,044,623.88 rubles - 200,000 rubles).

As we can see from the certificate “Closing balance accounts at the end of the year” dated December 31, 2013 (f. 0504833) (Fig. 4), budget financing through subsidies received from the main managers of budget funds has been completely closed, in other words, subsidies have been spent for fulfillment of the state task in full, the financial result is 0:

Account number	KOSGU	Account number	KOSGU	Naming of expenditures	Sum
				Wage
				Payroll accruals
				Communication services
				Public utilities
				other expenses
Total					22 279 200,00

Rice. 4. Certificate “Closing balance accounts at the end of the year” dated December 31, 2013 (f. 0504833) on budgetary activities

As you can see, the budget financing from subsidies received from the main manager of budget funds is completely closed, in other words, subsidies for the implementation of the state task have been spent in full, the financial result is 0:

Debit of account 4.401.30.000 Credit of account 4.401.20 (KOSGU) - 11,139,600 rubles;

Debit of account 4.304.04 (KOSGU) Credit of account 4.401.30.000 - 11,139,600 rubles.

So we have considered accounting entries on closing accounts at the end of the year of state, budgetary, autonomous institutions, analyzed simple examples closing the accounts of a budgetary institution, considered the procedure for generating tables for the certificate 0504033 “Closing balance accounts at the end of the year” in two versions - for entrepreneurial and budgetary activities (due to subsidies), and after closing the accounts determined the financial result (we have it positive, this means that income exceeded expenses).

S. S. Velizhanskaya, Deputy Chief Accountant

As part of their activities, budgetary institutions are engaged in the provision of services to the population (implementation of the municipal state order). In this regard, account No. 109.00 "Costs for the manufacture of finished products, performance of works, services" and the corresponding analytical accounts 109.60, 109.70, 109.80 and 109.90 were introduced into the single Chart of Accounts.

In this material, we will analyze in detail how to maintain account 109 in a budgetary institution. We will also consider how to close an account 109.

The procedure for the formation and closing of an account 109

The standard costs should include, among other things, information about what costs affect the cost of services rendered. Documentation is formed individually at a particular enterprise.

The task of a budgetary institution is to ensure an adequate level of service delivery to the population (and receive a subsidy of the appropriate size). The task of the documentation is to form a clear list of services of a particular institution. The task of accounting is to reflect in account 109 in a budgetary institution all the expenses necessary to form the cost of the declared services. Since the services provided may be different for each particular institution, the list of costs entered into 109 will be individual.

Accounting for account 109 in a budgetary institution contains only certain expenses of the institution. In particular, based on standard cost documentation, property maintenance may be debited to account 401 rather than 109.

Account 109 expenses can be divided into four groups:

• straight;
• overhead;
• General business;
• production costs.

They are described in the respective sub-accounts (109.60, 109.70, 109.80, 109.90).

Account 109 is not always closed at the end of the financial year- it is necessary to close at the end of the "production process", that is, at the moment when the service is provided.

109.60 Cost of finished products, works, services

It reflects direct costs that affect the cost of a particular service (work, product). The direct ones include: payroll, payment of insurance premiums, payment for materials, rental of premises, payment for transport, etc.

In the 1C Accounting program, accounting is carried out by account 109.61.

Direct costs are accounted for as follows:

Debit 109.61.000 (211-213, 221-226, 262, 263, 271, 272, 290)

Credit

Please note that account 109.61 in budgetary institutions takes into account only the costs that are necessary to form the cost of a particular service. If finances go to different services, then they are considered as invoices.

Account 109.60.000 as part of the activities to fulfill the municipal task is written off to the debit of account 401.20.200.

The cost price formed on account 109.60, provided at the expense of own income, can be written off to the debit of account 401.10.130 (clause 296 of Instruction No. 157n, letter from the Ministry of Finance of Russia and the Federal Treasury of December 26, 2013 NN 02-07-007 / 57698, 42-7.4 -05/2.3-870). Fix the selected order in the accounting policy.

109.70 Overhead costs for the production of finished products, works, services

Overhead costs in account 109 in a budgetary institution are entered in cases where a certain cost covers several services provided at once. Overhead costs include the same costs as in the case of direct costs: payment of wages, payment of rent, transport, communication services, etc. The key difference is that spending cannot be attributed to a specific type of activity, they are applicable to several services at once.

In the 1C Accounting program, accounting is carried out by account 109.71.

Overhead costs are accounted for as follows:

Debit 109.71.000 (211-213, 221-226, 262, 263, 271, 272, 290)

Credit 302.00.730, 303.00.730, 105.00.440, 104.00.410

Closing account 109.70:

Debit: 109.60.000

Credit: 109.70.000

109.80 General expenses

General business expenses in account 109 in a budgetary institution may take into account various expenses aimed at paying for management activities (salaries of management staff, provision of transport services for enterprise management, etc.), as well as part of the material base (office, etc.) .

In the 1C Accounting program, accounting is carried out by account 109.81.

Accounting in account 109 in budgetary institutions of general business expenses is carried out by the following entries:

Debit 109.81.000 (211-213, 221-226, 262, 263, 271, 272, 290)

Credit 302.00.730, 303.00.730, 105.00.440, 104.00.410

General business expenses include the general costs of the operation of the enterprise, not aimed at covering the costs of a specific service.

To close an account when distributing general business expenses, the following posting is made:

Debit: 109.60.000

Credit: 109.80.000

Attribute non-distributable expenses to a decrease in the financial result of the institution, posting:

Debit: 401.20.000

Credit: 109.80.200

109.90 Distribution costs

Postings on account 109 in a budgetary institution should also take into account the expenses related to the group "distribution costs". These are, first of all, the costs incurred as a result of the sale of goods. Distribution costs do not affect the cost.

In the 1C Accounting program, accounting is carried out by account 109.91.

Accounting for distribution costs is carried out by the following postings:

Debit 109.91.000 (211-213, 221-226, 262, 263, 271, 272, 290)

Credit 302.00.730

In the activities of municipal budgetary institutions, there may not be any distribution costs at all, in which case there is no need to reflect them.

When generating entries on account 109 in a budgetary institution, be extremely careful. A budgetary institution receiving subsidies from the state must reflect all categories of expenses as fully and accurately as possible - this is necessary for the formation of the future budget and the amount of subsidies.

Account 109.90 is closed by writing off costs to the financial result - account 401.20, posting.