A new procedure for correcting accounting errors has been established. Account balance associated with the transfer of non-financial assets between kfo 401.30 account name

To account for the results of the financial activities of institutions for the current financial year and for past financial periods,

account 0 401 00 000	"Financial result of an economic entity", which
which includes the following grouping accounts:
	"Income of the current financial year"
	"Expenses of the current financial year"
	"Financial result of previous reporting periods"
	"Revenue of the future periods"
	"Future spending".

To determine the financial result of the current financial year, the amount of income received during the reporting year and recorded on account 0 401 10 000 is compared with the amount of expenses incurred and recorded on account 0 401 20 000. If, as a result, a credit balance is received on these accounts, the financial result will be positive; if a debit balance is received, the financial result is negative. At the same time, the financial result of the activities of institutions is determined separately for the main (budgetary) and income-generating activities. It should be emphasized that there is no separate account for the formation of the financial result of the current financial year in the chart of accounts. Income is recognized on an accrual basis. The date of recognition of income is determined by the date of transfer of ownership of the service, finished product, work.

2. Accounting for income

To account for the income of a budgetary institution, account 0 401 10 000 “Incomes of the current financial year” is used. The codes KOSGU 100 (transactions with income) are applied to this account and the following analytical accounts are opened:

0 401 10 100 “Income of an economic entity”;

0 401 10 120 Property income;

0 401 10 130 “Income from the provision of paid services”;

0 401 10 150 “Income from gratuitous receipts from budgets”;

0 401 10 170 “Income from operations with assets”;

0 401 10 171 "Income from revaluation of assets";

0 401 10 172 “Income from operations with assets”;

0 401 10 180 "Other income" and other accounts in accordance with KOSGU income.

The accrual of individual income is reflected, in particular, in the following accounting entries:

– when accruing income from the lease of property (not the main activity of the institution) D 2,205 81,560 (“Settlements with payers of other income”) K 2,401 10,180 “Other income”;

- when accruing income from the sale of goods, finished products, works, services: D 2,205 31,560 K 2,401 10,130;

- accrual of income from the sale of fixed assets, inventories reflected: D 0 205 71 560, 0 205 74 560 K 0 401 10 172;

- acceptance for accounting of surplus fixed assets, inventories, is reflected: D 0 101 00 310, 0 105 00 340, K 0 401 10 180;

- when accounting for inventories received from the liquidation of fixed assets, an entry is made: D 0 105 00 340 K 0 401 10 172

- when accruing income in the amount of funds received in the form of donations and grants, an entry is made: D 0 205 81 560 (“Settlements with debtors for other income”) K 0 401 10 180;

- when accruing income in the amount of subsidies received for the implementation of the state task: D 4 205 81 560 K 0 401 10 180.

Reduction of income is made in the following cases:

- for taxes:

VAT: D 0 401 10 130, 0 401 10 172, etc. K 0 303 04 730; income tax: D 0 401 10 130, 0 401 10 172, 0 401 10 180 K 0 303 03 730

– when writing off the cost of disposed, including sold, non-financial assets: D 0 401 10 172 K 0 101 00 410, 0 105 00 440.

- when writing off the cost of work performed and services, finished products: D 0 401 10 130 K 0 109 60 200 (“Cost of finished products, works, services”), 0 105 07 440 (“Finished products”). If the amount of income reduction exceeds the amount of accrued income, then the corresponding analytical account 0 401 10 000 will have a debit balance.

Your question from 01/13/2018“Why, when closing production accounts 109.60 and 109.80 at 401.10. (according to CFR and IFO.), OSV 401.10 turned red (autonomous institution). there is no osv at 402.30 and 402.20 at all. Did something wrong. Maybe 109 should have been closed at 401.20.

The cost of services (works, products) is formed on account 109.00 “Costs for the manufacture of finished products, performance of works, services”.

At the end of the reporting period, allocate overhead and general business expenses to account 109.60 - to the cost of specific services (works, products).

Moreover, the composition of general expenses should be analyzed in advance. So, those expenses that are attributed to the cost price must be allocated to the corresponding type of service (work, product) and reflected in account 109.60.

And write off undistributed on the financial result. This is stated in paragraph 135 of the Instructions to the Unified Chart of Accounts No. 157n.

In the new edition of paragraphs 66, 67 of Instruction No. 183n, it was established that general business should be attributed to debit account 401.10- for income.

However, paragraph 135 of Instruction 157n was not amended.

It says that non-distributable expenses are written off to debit account 401.20- for expenses.

If you write off the cost of services rendered on account 109.60 to the financial result reflected on account 0.401.10.130, then the cost of services (works, products) will reduce the income received.

When compiling the Report f. 0503721 on lines 160-269, additionally reflect the expenses accepted as a decrease in income (according to the debit turnover of account 0.401.10.100 “Income of an economic entity” (in the context of KOSGU codes) in correspondence with the corresponding accounts of account 0.109.60.000 “Cost of finished products, works, services ”(clause 53 of the Instruction approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n).

Rationale

How to take into account the costs of manufacturing products (performance of work, provision of services)

The cost of manufacturing products, performing work, and providing services should be included in the cost price. In the recommendation, read how to classify costs and group them in accounting, what costs should not be included in the cost price, and how to allocate costs between types of services and works.

The procedure for the formation of the cost

The procedure for the formation of the cost of work performed by the institution (services rendered, products manufactured) is established in paragraphs 134-140 of the Instruction to the Unified Chart of Accounts No. 157n. But these norms set out only general rules that do not take into account the specifics of the type of activity of the institution, industry affiliation, product range, technology used, etc. Therefore, the institution must develop a detailed procedure for the formation of cost on its own.

To establish how to form the cost, you can use the legislation in other areas. For example, the Tax Code of the Russian Federation, instructions for commercial organizations. Also use regulations higher organizations. In particular, the rules approved by them for determining the standard costs for the provision of public services.

Fix the established procedure for the formation of cost in the accounting policy for accounting purposes (clause 6 of the Instructions for the Unified Chart of Accounts No. 157n).

What to fix in the accounting policy

So what needs to be fixed?

First, the method of calculation. The institution itself can choose the method, or the founder will determine it. Including it is necessary to register the object of calculation (type of activity, specific service, work, product, order, etc.).

Which method to install, Instruction No. 157n does not specify. Commercial organizations usually use order-by-process, per-process methods. By the way, the custom method is convenient to use when performing research work. But when releasing finished products, it is more correct to use the normative method. Such a conclusion can be drawn from the provisions of paragraph 122 of the Instructions to the Unified Chart of Accounts No. 157n. It is established there that finished products are accepted for accounting at the planned (standard-planned) cost, and at the end of the month the actual cost is determined.

Budgetary and autonomous institutions should form the cost, that is, use the account 109.00 both in paid activities and in the performance of a state task (and medical institutions - and within the framework of compulsory medical insurance) - that is, in the provision of free work and services.

When forming the cost of services (works, products) provided, use this algorithm.

First, collect the expenses on the analytical accounts of account 109.00, namely:

 direct costs, which are directly related to a certain type of service, work or product, are immediately reflected on account 109.60 “Cost of finished products, work, services”;

 overhead costs - on account 109.70 “Overhead costs for the production of finished products, works, services”;

 general business expenses - on account 109.80 “General business expenses”;

 distribution costs - on account 109.90 "Distribution costs".

Do not forget that some expenses do not need to be included in the actual cost of services (works, products) and reflected on account 109.00. They must be immediately written off to the financial result (account 401.20).

At the end of the reporting period, allocate overhead and general business expenses to account 109.60 - to the cost of specific services (works, products). Moreover, the composition of general expenses should be analyzed in advance. So, those expenses that are attributed to the cost price must be allocated to the corresponding type of service (work, product) and reflected in account 109.60. And write off undistributed on the financial result. This is stated in paragraph 135 of the Instructions to the Unified Chart of Accounts No. 157n.

However, in the new edition of paragraph 66 of Instruction No. 174n, it was established that general business should be classified as debit account 401. 10 - for income. But paragraph 153 was not amended. It says that non-distributable expenses are written off to debit account 401. 20 - for expenses. In addition, paragraph 135 of Instruction No. 157n also establishes that non-distributable general business expenses are attributed to an increase in the expenses of the current financial year.

Therefore, it is more correct to fix the account where you will write off general business expenses in the accounting policy (401.10 or 401.20).

At the end of the reporting period, write off the distribution costs to the financial result (clause 140 of the Instructions to the Unified Chart of Accounts No. 157n). The cost of works (services, products) on account 109.60 does not form such expenses.

Write off the cost from account 109.60:

 in terms of services and works - to reduce income on account 401.10;

 in terms of manufactured products - to increase its cost to account 105.37.

For more details, see the materials for state, budgetary and autonomous institutions.

Expenses not included in the cost price

Situation: what expenses should not be included in the cost of services (works, products) of the institution

A specific list of expenses that cannot be taken into account when forming the cost price has not been approved. But the analysis of accounting instructions allows us to conclude that such expenses include:

 Social security expenses (Art. KOSGU 262, 263);

 other expenses (art. KOSGU 290);

 Expenses for taxes and property not used to fulfill the state task. This is usually:
- utilities in a certain amount;
- taxes, as the objects of taxation of which are immovable and especially valuable movable property: land tax and property tax.

Also in the accounting policy, you can set other types of expenses that do not form the cost.

Write off these expenses immediately (when accrued) to the expenses of the current financial year, that is, to account 4.401.20.000. They do not need to be attributed to account 0.109.00.000.

For budgetary and autonomous institutions, this conclusion is confirmed by the provisions of paragraph 153 of Instruction No. 174n and paragraph 181 of Instruction No. 183n.

Separately, it is worth mentioning the expenses of budgetary and autonomous institutions made at the expense of subsidies for other purposes, donations and grants (according to CFA 5). Such expenses never form the cost of services (works, products) and are immediately charged to the financial result (account 5.401.20.000). This is stated in paragraph 153 of Instruction No. 174n, paragraph 181 of Instruction No. 183n.

In the accounting of autonomous institutions:

Expenses that form the cost of services (works, products), reflect the following accounting entries:

№	Contents of operation	Debit accounts	Account credit
1.	Salary was accrued to employees of the institution involved in the provision of services (production of work, manufacture of products)	0.109.XX.211	0.302.11.000
2.	Withheld personal income tax from the salary of employees	0.302.11.000	0.303.01.000
3.	Mandatory insurance premiums are calculated:
	- on the social insurance;	0.109.XX.213	0.303.02.000
	- for health insurance;		0.303.07.000
	- for pension insurance;		0.303.10.000
	- insurance against accidents and occupational diseases		0.303.06.000
4.	Written off inventories used in the provision of services (performance of works, manufacture of products)	0.109.ХХ.272	0.105.XX.000
5.	Reflected the cost of maintaining the property	0.109.XX.225	0.302.25.000
6.	Reflected utility costs that are not related to the standard costs of maintaining the property	0.109.80.223	0.302.23.000
7.	Reflected the cost of communication services	0.109.80.221	0.302.21.000
8.	Reflected the cost of transport services	0.109.80.222	0.302.22.000
9.	Reflected expenses for other services	0.109.XX.226	0.302.26.000
10.	Movable property worth up to 10,000 rubles was written off from the register. during commissioning, which is used in the provision of services (performance of works, manufacture of products)	0.109.ХХ.271	0.101.ХХ.000
11.	Depreciation has been accrued on fixed assets that are used in the provision of services (performance of work, manufacture of products)	0.109.ХХ.271	0.104.ХХ.000
XX - analytical code of the group and type of synthetic account of the accounting object.

At the end of the reporting month, allocate overhead and general business expenses by type of service (work, product) on the basis of the Accounting Statement (f. 0504833). Be sure to attach a distribution calculation to it. Write off non-distributable general expenses in full on the financial result.

Write off the cost of services rendered on account 109.60 to the financial result reflected on account 0.401.10.130. Document the operation with an Accounting Statement (f. 0504833).

This procedure is established by paragraphs 134, 135, 138 of the Instruction to the Unified Chart of Accounts No. 157n.

In accounting, make entries:

№	Contents of operation	Account debit	Account credit
1.	Overhead costs are allocated to the cost of services (works, products) on the basis of the Accounting Statement (f. 0504833) with the calculation of their distribution attached	0.109.60.200 4	0.109.70.200 4
2.	General business expenses are allocated to the cost of services (works, products) on the basis of the Accounting Statement (f. 0504833) with the calculation of their distribution attached	0.109.60.200 4	0.109.80.200 4
3.	Non-distributable general business expenses are attributed to the decrease in the financial result of the institution on the basis of the Accounting Statement (f. 0504833)	0.401.00.000 5	0.109.80.200 4
4.	Attribution of the cost of services (works) rendered to the reduction of the financial result of the institution on the basis of the Accounting Statement (f. 0504833).	0.401.10.130	0.109.60.200 4
4 In the context of KOSGU. 5 There is controversy as to which account to write off non-distributable general business expenses (401.10 or 401.20). Therefore fix it in the accounting policy.

This is stated in paragraphs 26, 37, 64, 66, 67, 181 of Instruction No. 183n.

Learn more about accounting for costs that form the cost of services (works, products).

 How to reflect in accounting and taxation the provision of:
- educational services within the framework of the state task;
- paid educational services.

 How to reflect the provision of medical and preventive care (medical services) in accounting and taxation:
- according to compulsory medical insurance;
- VHI;
- under contract.

 Accounting for the cost of performances and other events.

Answered by Elena Pavlenko expert

Yes, the balance on account 304.06 associated with the transfer of non-financial assets between CFOs is not reflected in f. 0503769.

When transferring NFA from KFO 5 to KFO 4, account 304.06 is used, which must be closed at the end of the year to account 401.30. Therefore, the balances on account 304.06 in f. 0503769 should not be.

Rationale

1. From recommendationNatalia Guseva, Director of the Center for Education and Internal Control of the Instituteadditional professional education "International Financial Center", State Counselor of the Russian Federation of the 2nd class, Ph.D. n.

How to determine financial results in accounting and close accounts at the end of the year

Closing accounts

At the end of the year, close the amounts of accrued income and recognized expenses for the financial result of previous reporting periods ().

The procedure for recording account closing operations in accounting depends on the type of institution.

In the accounting of budgetary institutions:

At the end of the year, close (conclude) the indicators collected on the following accounts of the current year:

• "Income of the current financial year";
• "Expenses of the current financial year";
• "Intradepartmental settlements" (in terms of completed settlements);
• Settlements with other creditors.

Close accounts by type of activity (type of financial security). The indicators collected on these accounts are attributed to the “Financial result of past reporting periods”. In this case, the institution can set additional analytical codes for this account. For example, by years of formation of the financial result: 0.401.32.000 - “Financial result of the previous reporting periods for 2014”. Additional analytics.

Closing of accounts reflect in the Accounting certificate () (, approved).

Financial results (i.e. income and expenses) reflect in the Statement of Financial Performance of the Institution (). Turnovers on accounts that you closed at the end of the year, as well as turnovers by - in the Certificate on the conclusion of accounting accounts by the institution of the reporting financial year ().

How to draw up Information on receivables and payables (f. 0503769)

Information on receivables and payables () form institutions and separate divisions.

Delivery frequency- quarterly.

Appendix on receivables make up the accounts:

• 205.00 "Income calculations";
• 206.00 "Settlements on issued advances";
• 209.00 "Settlements for damage and other income";
• 210.10 "Calculations on tax deductions for VAT";
• 210.05 "Settlements with other debtors";
• 303.00 "Settlements for payments to budgets".

Appendix on accounts payable make up the accounts:

• 302.00 "Settlements for assumed obligations";
• 303.00 "Settlements for payments to budgets";
• 304.02 "Settlements with depositors";
• 304.03 "Settlements for deductions from wage payments";
• 304.06 "Settlements with other creditors";
• 205.00 "Income calculations";
• 208.00 "Settlements with accountable persons";
• 209.00 “Settlements for damage and other income”.

All indicators must be confirmed by accounting registers.

In section 1, at the beginning of the year and the end of the reporting period, highlight the amounts:

• long-term debt (the maturity of which, on a legal basis, exceeds 12 months);
• overdue debt (the due date for which, on a legal basis, has already come).

In columns 5-8 "Change in debt", indicate the data on the decrease and increase in the total amount of debt. Highlight non-monetary settlements on accounts and. Non-monetary settlements include those that were carried out without cash transactions, that is, without accounts:
- “Funds of the institution”;
- “Cash settlements with the financial authority”.

Turnovers in columns 5-8 indicate even if at the beginning and end of the period there are no debt balances for them.

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 recording in accounting (budgetary) accounting 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. Wage.

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).

In budgetary 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 business 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

#RECOMMEND#

CLOSING STAGES OF THE YEAR

Conducting an inventory. Before closing the accounts of the current financial year, the accountant needs to carry out a number of important activities. First of all, this is an inventory with the entry of data on surpluses and shortages of the property of the institution and verification of the correctness of the reflection of all calculations for taxes and fees, as well as settlements with debtors and creditors. The results of the inventory will ensure the reliability of the annual financial statements.

Determination of income and expenses. During the year, budgetary and autonomous institutions collect information on the costs of manufacturing finished products, performing work on an account with the same name 010900000. These costs are reflected both in entrepreneurial activity (KFO 2) and in activities at the expense of the state task (KFO 4). State institutions use this account only for paid activities1. Expenses incurred from net profit from entrepreneurial activities (material assistance, expenses for gifts) are immediately attributed to the financial result - account 2.401.20.000.

In the accounting of budgetary (autonomous) institutions, the specified account (in the context of KOSGU) as part of the implementation of the state (municipal) task should be closed for the expenses of the current financial year (account debit 4,401 20,200), and paid services - for a decrease in income (account debit 2,401 10 130). This should be done monthly (clause 66 of Instruction No. 174n, clause 66 of Instruction No. 183n).

Paragraph 66 of Instruction No. 174n, paragraph 66 of Instruction No. 183n are planned to be amended. If the project is approved, the transactions for attributing the actual cost of services rendered by the institution (work performed) as part of the execution of the state (municipal) task will look like this: Debit 4,401 10,180 Credit 4,109 60,0002.

Incomes of institutions of all types throughout the year are collected on account 0 401 10 100 “Incomes of the current financial year”.

Definition of financial result. To determine the financial result, it is necessary to close the amounts of accrued income and recognized expenses reflected in the corresponding accounts of the financial result of the current financial year: 0 401 10 100 “Income of the current financial year” and 0 401 20 200 “Expenses of the current financial year”. These accounts correspond with account 0 401 30 000 “Financial result of previous reporting periods”3. Closing operations must be formed in the context of each analytics4.

The primary document for recording account closing operations is an accounting statement (f. 0504833) 5 , on the basis of which journal entries are made for other operations (f. 0504071) 6 .

Depending on the type of institution, the procedure for the formation of final transactions may differ.

AT general view the final operations will be reflected as follows7:

The difference will be only in the following: state-owned institutions determine the financial result in the context of codes for the types of financial security (CFO), KBK and KOSGU, budgetary institutions - in the context of KFO and KOSGU, autonomous institutions - in the context of KFO and analytical codes of receipts, disposals of accounting objects in the structure approved by the plan of financial and economic activity.

It should be noted that on account 0 401 30 000 “Financial result of the previous reporting periods”, in addition to the final transactions, other transactions are reflected at the end of the current financial year8:

	DEBIT	CREDIT
Settlements with other creditors. The account can be used when borrowing funds from another source
State institutions close settlements on interdepartmental calculations*. Budgetary and autonomous institutions close settlements between the head office and separate divisions

*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)9.

Public institutions have their own characteristics. In addition to the above operations, in the accounting of a public institution at the end of each financial year, the indicators formed on the following accounts of the current financial year are subject to closure:

• 0 210 02 000 “Settlements with the financial authority on budget revenues”;
• 0 304 05 000 “Settlements for payments from the budget with the financial authority”.

These accounts also correspond with account 401.3010.

Reflection in reporting. The result of the above operations will be the formation of a certificate on the conclusion of budget accounting accounts of the reporting financial year f. 0503110 - for state institutions11 and f. 0503710 - for budgetary and autonomous institutions12.

State institutions in the certificate (f. 0503110) reflect the turnover on budget accounting accounts to be closed at the end of the reporting financial year, based on data on the relevant accounts: 1,210,02,000, 1,304,04,000, 1,304,06,000, 1,304,05,000 1 401 10 000, 1 401 20 000. Separately indicate the turnover of accounts before the closing operations (columns 2, 3) and in the amount of the final operations for closing accounts carried out on December 31, at the end of the reporting financial year (columns 4 9).

Column 1 “Budget accounting account number” of section 1 of the certificate (f. 0503110) is reflected as follows:

• numbers of the corresponding accounts 1 210 02 000, 1 304 04 000, 1 304 05 000, 1 304 06 000, containing 1 in digits -17, 24 - 26 budget accounting account numbers are zeros (for example, account 000 0000 0000000 000 1 304 04 000);
• numbers of the corresponding accounts 0 401 10 000, 0 401 20 000, containing codes of the budget classification of the Russian Federation (BC chapters, target items of expenditure, types of budget expenditures, subtypes of budget revenues, types of sources of financing the budget deficit), in the corresponding categories of the account numbers are reflected with the value zero (for example, account 000 0182 0000000 000 1 401 20 226).

Budgetary institutions (autonomous institutions) fill out a certificate on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710) in accordance with clause 31 of Instruction No. 33n. The institution reflects in the certificate the amounts accumulated during the year on accounts 0 401 10 100, 0 401 20 200, 0 304 04 000, 0 304 06 000. The certificate reflects the amounts before the end of the year, while filling in columns 2 5 and the amounts which were the result of operations to close accounts carried out on December 31, columns 6 - 1313.

CHANGES IN ACCOUNTING

The main document regulating accounting in state (municipal) institutions is the Instruction on the Application of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions , approved by the Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (Instruction No. 157n). It was amended by Order of the Ministry of Finance of Russia No. 124n dated August 6, 2015 (hereinafter - Order No. 124n). Let's consider them.

The procedure for accounting for communications inside the building has been clarified. Now, in paragraph 45 of Instruction No. 157n, it is explained that communications inside buildings necessary for their operation are part of the building and are not separate inventory items. In particular, these include the heating system, including the boiler installation for heating (if it is located in the building itself), the internal network of water supply, gas pipelines and sewerage with all devices, the internal network of power and lighting wiring with all lighting fixtures, internal telephone and signaling networks , ventilation devices for general sanitary purposes, lifts and elevators. Independent inventory objects include equipment of the indicated systems (devices, instruments, devices, etc.): for example, measuring, control, means of converting, receiving, transmitting, storing information, computer and office equipment, means of visual and acoustic display of information, theatrical stage equipment.

Changed display order Money on special accounts. For institutions that have opened or are planning to open special accounts with credit institutions, including letters of credit, it is necessary to work out in the accounting policy the procedure for using account 201 06 “Institutional funds on special accounts with credit institutions”. Previously, this account was called "Letters of Credit". In this case, it is necessary to focus on paragraphs 173 176 of Instruction No. 157n. If settlements are made in foreign currency, they must be accounted for in ruble equivalent at the rate determined in accordance with clause 13 of Instruction No. 157n. Analytical accounting settlements on the account are kept in the card of accounting of funds and settlements in the context of agreements for each special account (issued letter of credit). Accounting for operations on the movement of funds on special accounts is carried out in the journal of operations with non-cash funds on the basis of documents attached to account statements.

The grouping of expense authorization accounts has been amended. Liabilities should now be reflected taking into account the following grouping of accounts 502 00 "Liabilities":

• 502 01 "Commitments assumed";
• 502 02 "Accepted monetary obligations";
• 502 07 "Obligations assumed";
• 502 09 Deferred liabilities.

The concept of accepted obligations is given. It is necessary to establish in the accounting policy a list of grounds for reflection in accounting commitments made 14 .

The deadline for accounting for the debt of insolvent debtors off the balance sheet was tied to legislation. Earlier, in Instruction No. 157n, the period for accounting for debts on this account was specified exactly and was equal to five years. Now this period is tied to legislation.

The scope of application of off-balance accounts 17 and 18 has been expanded. These accounts will now accompany not only account 0 201 00 000 “Cash of the institution”, but also account 0 210 03 000 “Cash settlements with the financial authority”15. Account 0 210 03 000 is most often used when cash is received (withdrawn) from the current account.
The purpose of the account 27 " Material values issued for personal use to employees (employees). Clause 385 of Instruction No. 157n now precisely defines the list of property recorded on the specified account in order to ensure control over its safety, intended use and movement. In particular, these are uniforms, special clothing and other property issued by the institution for personal use to employees for the performance of their official (official) duties.
#FOOTNOTE#
For state (municipal) institutions exercising the powers of shareholders, it is necessary to describe the procedure for accounting for shares on an off-balance account 31 “Shares at par value”16.

Effective from 2016

Order No. 124n describes in more detail the procedure for accounting for objects whose value is expressed in foreign currency. And this order must be taken into account when drawing up an accounting policy. In general, the recalculation is carried out on the date of the transaction, and in the cases provided for by Instruction No. 157n, on the reporting date. Also, the features of recalculation in the absence of an official exchange rate are established. For those institutions that constantly carry out their activities abroad, the features of currency conversion
in rubles are developed jointly with the higher founder in agreement with the Ministry of Finance of Russia. Institutions will need to develop and include in the accounting policy the procedure for transferring primary documents compiled on foreign languages, into Russian.

As you can see, there were no significant changes in accounting. However, the closing of the year must be approached responsibly and with knowledge of all the new nuances of budget accounting. Happy end of the year everyone!