Quite often, government agencies carry out some production operations. In the 1C program: Accounting of a government agency 8, there is a whole section for production accounting, 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 of NFA, works, services to the cost of accounts 106.00, 109.00”
The debit account is selected as 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 capitalizing finished products manufactured for your own consumption (from accounts 106.HI).
If you choose account 109.XX, then fill out the “Product Release” document, which is intended for posting manufactured materials from account 109.61 (main production account) to account 105.XX.
In this article we will 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 sub-accounts are provided for this account. As the first one, we select the nomenclature - products from the “Nomenclature” directory (this is the item that you will manufacture). The second sub-conto is “Cost type” (we select or create a position where all the costs of manufacturing products will be summarized). This may be a private item, for example, a pillowcase, a set of bed linen, or a general one, which is more convenient to use without creating confusion in the directory, for example, tailoring.
We fill out the tabular part “Materials” by selecting from the balances
Postings generated by the document after the following:
The following document is “Product release from account 106”.
Create a document, fill out the MOL/Division and production account. After that, click the “Fill out the document” button and set the quantity of finished products.
Postings generated by the document
The second situation is that products are manufactured not for one’s own use, but for further sale. In this case, the debit is made to account 109.61
The document generates the following transactions:
Then enter the document “Product Release”
We create a document and fill out 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 item items 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 balance on account 109.61 should be equal to zero.
True to its name, the next document in the section is intended for closing production accounts.
And the document “Distribution of total production costs” is needed to generate entries for the distribution of general production expenses (109.71) and general business expenses (109.81).
Also in this section there are several convenient reports in which you can see how the cost of production was calculated and how costs were distributed.
These are the main points of the scheme for recording production operations in the 1C program: Accounting of a government institution, 8th edition. 1.0, but the topic is quite voluminous and complex, so if you still have any questions, you can ask them in the comments to the article.
If you need more information about working in 1C: BGU 8, then you can get our collection of articles on.
Consultant Maple Company according to 1C programs for government agencies
Budgetary institutions, as part of their activities, are engaged in providing services to the population (implementing municipal government orders). In this regard, account No. 109.00 “Costs for the manufacture of finished products, performance of work, services” and the corresponding analytical accounts 109.60, 109.70, 109.80 and 109.90 were introduced into the unified Chart of Accounts.
109.60 Cost of finished products, works, services
Direct costs that affect the cost of a specific service (work, product) are reflected here. Direct ones include: payroll, payment of insurance premiums, payment for materials, rental of premises, payment for transport, etc. In the program “1C: Public Institution Accounting 8”, accounting is carried out by account 109.61. Accounting for direct expenses is carried out using the following entries:
- Debit 109.61.000 (211-213, 221-226, 262, 263, 271, 272, 290).
Please note that account 109.61 in budgetary institutions takes into account only the costs that are necessary to form the cost of a specific service. If finances are used for various services, then they are accounted for as invoices.
Account 109.60 as part of the activities to fulfill the municipal task is written off to the debit of account 401.20.200. The cost generated on account 109.60, provided at the expense of one’s own income, can be written off as a debit to account 401.10.130 (clause 296 of Instruction No. 157n, letter of the Ministry of Finance of Russia and the Federal Treasury dated December 26, 2013 No. 02-07-007/57698, 42 -7.4-05/2.3-870). Fix the chosen procedure in the accounting policy.
109.70 Overhead costs for the production of finished products, works, services
Overhead costs are included in account 109 in a budgetary institution in cases where a certain cost covers several services provided at once. Overhead costs include the same costs as in the case of direct ones: wages, rent, transport, communication services, etc. The key difference is that expenses cannot be attributed to a specific type of activity; they are applicable to several services at once. In the program “1C: Public Institution Accounting 8”, accounting is carried out by account 109.71. Accounting for overhead costs is carried out using the following entries:
- 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 can 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 program “1C: Public Institution Accounting 8”, accounting is carried out by account 109.81. Accounting for general business expenses in account 109 in budgetary institutions 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 operating an enterprise that are not aimed at covering the costs of a specific service. To close the account when distributing general business expenses, the following is posted:
- Debit: 109.60.000
- Credit: 109.80.000.
Attribute non-allocated 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 to account 109 in a budgetary institution must also take into account expenses related to the “distribution costs” group. These are primarily costs incurred as a result of the sale of goods. Distribution costs do not affect production costs. In the program “1C: Public Institution Accounting 8”, accounting is carried out by account 109.91. Accounting for distribution costs is carried out using the following entries:
- 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 be no costs for distribution costs at all, in which case there is no need to reflect them. When creating entries for account 109 in a budget institution, be extremely careful. A budgetary institution receiving subsidies from the state must reflect all categories of expenses as completely 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:
- Debit: 401.20.000
- Credit: 109.90.000.
Thus, we looked at how accounting is kept on production accounts in accounting and how accounting is reflected in the 1C: Public Institution Accounting 8 program.
Important!
Closing of production accounts must be done monthly!
Attribute expenses to financial results according to instructions!
Let's look at the situation using a specific example:
A budgetary institution receives subsidies for the fulfillment of government tasks (provision of additional educational services). The organization does not carry out income-generating activities. How to correctly assign expenses to account 109 00 and which ones? In order to fulfill the state task, the institution incurs expenses for utilities, communication services, wages, maintenance of property, other services, expenses, the cost of inventories (fuels and lubricants, office supplies, household equipment), fixed assets.
school accountant,Penza region
In accordance with the requirements of clause 134 of Instruction No. 157n, account 109 00 “Costs for the manufacture of finished products, performance of work, services” must be used by budgetary institutions in order to account for operations to form the cost of the services they provide, including within the framework of execution government assignment.
The specific procedure and conditions for providing a subsidy for financial support for the implementation of a state task are determined by the relevant agreement that the budgetary institution concludes with the founder. In this case, the amount of the subsidy for the implementation of the state (municipal) task is calculated on the basis of standard costs:
- for the provision of public services within the framework of a government assignment;
- for the maintenance of real estate and especially valuable movable property assigned to the institution or acquired by it at the expense of funds allocated by the founder (with the exception of property leased);
- for the payment of taxes, the object of taxation for which is recognized as the property specified in the previous paragraph, including land plots.
- a list of public services provided by the institution (the cost of each should be formed separately in accounting);
- lists of expenses that should be taken into account when determining the cost of specific government services;
- lists of costs that can immediately be taken into account as part of the expenses of the current financial year.
- cost of utilities;
- the amount of expenses for maintaining the property;
- part of other expenses and the cost of other services, if they are related to the maintenance of the relevant types of property (including the cost of paying property tax and land tax).
Based on the provisions of paragraph. 3 clause 153 of Instruction No. 174n such expenses are usually reflected according to codes 262, 263, 273, 290 KOSGU. In addition, depreciation amounts accrued on fixed assets used in the provision of public services can be written off directly to the debit of account 4 401 20 271 “Expenses for depreciation of fixed assets and intangible assets”, because depreciation amounts and expenses for the acquisition of fixed assets (except for low-value ones) as a rule, are not taken into account when calculating the amount of subsidies for the implementation of government tasks.
The next stage of work is the distribution of expenses that should be taken into account when determining the cost of specific government services into:
- straight;
- invoices;
- general economic;
- distribution costs.
Overhead costs are also directly related to the provision of government services. However, such expenses cannot be correlated with a specific type of government service and must be distributed for each service.
General business expenses include costs for management needs that are not directly related to the process of providing public services.
Distribution costs include costs incurred as a result of the sale of services, including in the process of their promotion.
As we see, it is possible to determine lists of costs in order to distribute them among specific types of expenses only based on the specifics of the activities of a particular institution.
In relation to the situation under consideration, with a high degree of probability we can say that there will be no costs of treatment at the institution.
But other expenses, in whole or in part, can be taken into account both as part of direct and as part of overhead and general business expenses. Let’s say an institution provides several government services.
Direct costs (related only to one service) may include, for example, the costs of paying wages to relevant employees and paying insurance premiums. The accrual of direct expenses will need to be reflected in the following accounting entries:
Debit 4 109 60 211, 4 109 60 213
Credit 4 302 00 730, 4 303 00 730.
Overhead costs may, for example, include the cost of consumables used in the provision of services, as well as some other expenses. The accrual of overhead costs will need to be reflected in the following entries:
Debit 4 109 70 272, 4 109 70 290
Loan 4 302 00 730, 4 105 00 440, 4 208 00 660.
Part of the inventory (for example, office supplies used by the accounting department) can be taken into account when issued as part of general business expenses. Such expenses may include expenses related exclusively to management needs for payment for communication services, as well as expenses for payment for other services (for example, consulting), expenses for remuneration of management personnel.
The accrual of general business expenses will need to be reflected in the following entries:
Debit 4 109 80 211, 4 109 80 213, 4 109 80 221, 4 109 80 226.4 109 80 272
Loan 4 302 00 730, 4 105 00 440, 4 303 00 730.
The next important stage of accounting work is the distribution of overhead and general business expenses based on the Certificate (form 0504833) and the corresponding calculations. In accordance with the accounting policy of a budgetary institution, such distribution can be carried out, for example, monthly. In this case, the method of distribution must also be determined in the accounting policy.
When distributing overhead and general business expenses, entries are made in the corresponding analytical accounts:
Debit 4 109 60 000
Loan 4,109,70,000, 4,109,80,000.
General business expenses that, in accordance with the provisions of the accounting policy, are not subject to distribution, are written off as an accounting entry (for example, expenses for payment of consulting services may not be distributed):
Debit 4 401 20 200
Credit 4,109,80,000.
Let’s say that an institution has chosen the same distribution method for overhead and general expenses - in proportion to direct labor costs, monthly. Direct labor costs for service No. 1 are 500,000 rubles, and for service No. 2 - 300,000 rubles. In this case, expenses accumulated on accounts 4 109 70 000, 4 109 80 000 should be distributed monthly in the following amounts for each KOSGU code:
- for service No. 1 - 62.5% (RUB 500,000 × 100% / (RUB 500,000 + RUB 300,000));
- for service No. 2 - 37.5% (RUB 300,000 × 100% / (RUB 500,000 + RUB 300,000)).
Obviously, the frequency of recording such transactions depends on the specifics of the public services provided by institutions. At the same time, Instruction No. 174n on this issue contains only one requirement - only amounts related to services already provided should be debited to account 4 401 20 200.
If the content of the state assignment, agreement on the provision of subsidies and other documents at the disposal of the institution does not allow to properly justify the frequency of recording the operation described above, then a decision on the frequency of full or partial write-off of expenses accumulated on account 4,109,60,000 is desirable agree with the founder. This operation can be carried out monthly.
Answered questionsYu.A. Kosheleva , expert of the International Center for Financial and Economic Development
Let's look at the situation using a specific example.
A budgetary institution receives subsidies for the fulfillment of government tasks (provision of additional educational services). The organization does not carry out income-generating activities. How to correctly assign expenses to account 109 00 and which ones? In order to fulfill the state task, the institution incurs expenses for utilities, communication services, wages, maintenance of property, other services, expenses, the cost of inventories (fuels and lubricants, office supplies, household equipment), fixed assets.
school accountant,Penza region
In accordance with the requirements of clause 134 of Instruction No. 157n, account 109 00 “Costs for the manufacture of finished products, performance of work, services” must be used by budgetary institutions in order to account for operations to form the cost of the services they provide, including within the framework of execution government assignment.
The specific procedure and conditions for providing a subsidy for financial support for the implementation of a state task are determined by the relevant agreement that the budgetary institution concludes with the founder. In this case, the amount of the subsidy for the implementation of the state (municipal) task is calculated on the basis of standard costs:
For the provision of public services within the framework of a government assignment;
For the payment of taxes, the object of taxation for which is recognized as the property specified in the previous paragraph, including land plots.
A list of public services provided by the institution (each should be separately accounted for);
Lists of expenses that should be taken into account when determining the cost of specific government services;
Lists of costs that can immediately be taken into account as part of the expenses of the current financial year.
Costs that can immediately be written off to the debit of account 4 401 20 200 “Expenses of a business entity” will primarily include expenses for the maintenance of real estate and especially valuable movable property. Based on the contents of paragraph. 4 clause 153 of Instruction No. 174n, such expenses can be reflected, in particular, according to codes 223 “Utilities”, 225 “Work, property maintenance services”, 226 “Other work, services”, 290 “Other expenses” of KOSGU. That is, in relation to the costs listed in the question, the following can be written off directly to the expenses of the current financial year:
Cost of utilities;
Amounts of expenses for maintaining the property;
Part of other expenses and the cost of other services, if they are related to the maintenance of the relevant types of property (including the cost of paying property tax and land tax).
Can any other expenses incurred using subsidies for the implementation of government tasks be written off directly to the debit of account 4,401 20,200? Yes, they can, if the procedure for forming a state task (standard costs) does not provide for their inclusion in the cost of government services.
Based on the provisions of paragraph. 3 clause 153 of Instruction No. 174n such expenses are usually reflected according to codes 262, 263, 273, 290 KOSGU. In addition, depreciation amounts accrued on fixed assets used in the provision of public services can be written off directly to the debit of account 4 401 20 271 “Expenses for depreciation of fixed assets and intangible assets”, because depreciation amounts and expenses for the acquisition of fixed assets (except for low-value ones) as a rule, are not taken into account when calculating the amount of subsidies for the implementation of government tasks.
The next stage of work is the distribution of expenses that should be taken into account when determining the cost of specific government services into:
Invoices;
General economic;
Direct costs include costs directly related to the provision of a specific type of government service.
Overhead costs are also directly related to the provision of government services. However, such expenses cannot be correlated with a specific type of government service and must be distributed for each service.
General business expenses include costs for management needs that are not directly related to the process of providing public services.
Distribution costs include costs incurred as a result of the sale of services, including in the process of their promotion.
As we see, it is possible to determine lists of costs in order to distribute them among specific types of expenses only based on the specifics of the activities of a particular institution.
In relation to the situation under consideration, with a high degree of probability we can say that there will be no costs of treatment at the institution.
But other expenses, in whole or in part, can be taken into account both as part of direct and as part of overhead and general business expenses. Let’s say an institution provides several government services.
Direct costs (related only to one service) may include, for example, the costs of paying wages to relevant employees and paying insurance premiums. The accrual of direct expenses will need to be reflected in the following accounting entries:
Debit 4 109 60 211, 4 109 60 213
Credit 4 302 00 730, 4 303 00 730.
Overhead costs may, for example, include the cost of consumables used in the provision of services, as well as some other expenses. The accrual of overhead costs will need to be reflected in the following entries:
Debit 4 109 70 272, 4 109 70 290
Loan 4 302 00 730, 4 105 00 440, 4 208 00 660.
Part of the inventory (for example, office supplies used by the accounting department) can be taken into account when issued as part of general business expenses. Such expenses may include expenses related exclusively to management needs for payment for communication services, as well as expenses for payment for other services (for example, consulting), expenses for remuneration of management personnel.
The accrual of general business expenses will need to be reflected in the following entries:
Debit 4 109 80 211, 4 109 80 213, 4 109 80 221, 4 109 80 226.4 109 80 272
Loan 4 302 00 730, 4 105 00 440, 4 303 00 730.
The next important stage of accounting work is the distribution of overhead and general business expenses based on the Certificate (f. 0504833) and relevant calculations. In accordance with the accounting policy of a budgetary institution, such distribution can be carried out, for example, monthly. In this case, the method of distribution must also be determined in the accounting policy.
When distributing overhead and general business expenses, entries are made in the corresponding analytical accounts:
Debit 4 109 60 000
Loan 4,109,70,000, 4,109,80,000.
General business expenses that, in accordance with the provisions of the accounting policy, are not subject to distribution, are written off as an accounting entry (for example, expenses for payment of consulting services may not be distributed):
Debit 4 401 20 200
Credit 4,109,80,000.
Let’s say that an institution has chosen the same distribution method for overhead and general expenses - in proportion to direct labor costs, monthly. Direct labor costs for service No. 1 are 500,000 rubles, and for service No. 2 – 300,000 rubles. In this case, expenses accumulated on accounts 4 109 70 000, 4 109 80 000 should be distributed monthly in the following amounts for each KOSGU code:
for service No. 1 – 62.5% (RUB 500,000 × 100% / (RUB 500,000 + RUB 300,000));
for service No. 2 – 37.5% (RUB 300,000 × 100% / (RUB 500,000 + RUB 300,000)).
And finally, the amounts accumulated on the account 4,109,60,000 must be taken into account when forming the financial result. As part of the activities to fulfill the state task, the amounts recorded in this account are written off to the debit of account 4 401 20 200 “Expenses of an economic entity” on the basis of the Certificate (f. 0504833) (paragraph 7, clause 153 of Instruction No. 174n).
Obviously, the frequency of recording such transactions depends on the specifics of the public services provided by institutions. At the same time, Instruction No. 174n on this issue contains only one requirement - only amounts related to services already provided should be debited to account 4 401 20 200.
If the content of the state assignment, agreement on the provision of subsidies and other documents at the disposal of the institution does not allow to properly justify the frequency of recording the operation described above, then a decision on the frequency of full or partial write-off of expenses accumulated on account 4,109,60,000 is desirable agree with the founder. This operation can be carried out monthly.
Answered questionsYu.A. Kosheleva , expert of the International Center for Financial and Economic Development
The proposed material describes how to properly close accounts at the end of the year, how to generate 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:
- carry out an inventory (Article 11 of the Federal Law of December 6, 2011 No. 402-FZ (as amended on December 28, 2013) “On Accounting”, clause 20 of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies) , local government bodies, management bodies of state extra-budgetary 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 referred to as Instruction No. 157n);
- close the accounts of the current financial year;
- determine the financial result.
The institution records 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 of the Russian Federation, the estimate (financial and economic activity plan) of a budget 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 payments 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 support), reflecting income and expenses of the reporting period. In our case, this is the budgetary type of activity of KFO 4 (by receiving subsidies for the implementation of government tasks) and the entrepreneurial type of activity of KFO 2 (providing services to legal entities and individuals on a paid basis).
In this case, 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 past reporting periods” (clauses 297, 300 of Instruction No. 157n) .
Closing accounts in accordance with the Methodological guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-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 referred to as the Guidelines), reflected in the certificate (f. 0504833).
The procedure for reflecting in accounting (budget) accounting operations for closing income and expense accounts depends on the type of state (municipal or federal) institution.
In accounting government institutions The closure of the 401.20 account is reflected by the following entries:
Debit of the account GKBK 0.401.30.000 Credit of the account KRB 0.401.20 (in the context of KOSGU) - the write-off of expenses to the financial result is reflected.
The closure of the 401.10 account is reflected by the posting:
Debit of the KDB (KIF) account 0.401.10 (in the context of KOSGU) Credit of the GKBK account 0.401.30.000 - a write-off to the financial result of income is reflected.
In accordance with Instruction No. 157n, the following is reflected in account 401.00 “Financial result of an economic entity”:
- “Income of the current financial year” - account 0.401.10.000;
- “Expenditures of the current financial year” - account 0.401.20.000;
- “Financial result of previous reporting periods” - account 0.401.30.000.
Budgetary institutions - recipients of budgetary funds, operations to close income and expense accounts are reflected in the manner established for state-owned institutions. In accounting for 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 a 401.20 account:
Debit account 0.401.30.000 Credit account 0.401.20 (in the context of KOSGU) - reflects the write-off of expenses to the financial result (based on certificate f. 0504833);
- closing account 0.401.10 (in the context of KOSGU) Credit 0.401.30.000 - a write-off of income is reflected in the financial result (based on certificate form 0504833).
In accounting autonomous institutions use the following postings:
- to close a 401.20 account:
Debit account 0.401.30.000 Credit account 0.401.20 (in terms of disposal type codes) - reflects the write-off of expenses to the financial result (based on certificate f. 0504833);
- to close a 401.10 account:
Account debit 0.401.10 (in terms of income type codes) Account credit 0.401.30.000 - reflects the write-off of income to the financial result (based on certificate f. 0504833).
In 24-26 digits of the account number, the code for the type of disposals (receipts) is indicated, corresponding to the data structure approved by the Plan of Financial and Economic Activities of the Autonomous Institution (clauses 3, 184 of the Instructions for the Application of the Chart of Accounts of Accounting of Autonomous Institutions, approved by Order of the Ministry of Finance of Russia dated October 23. 2010 No. 183n (hereinafter referred to as Instruction No. 183n), Instruction No. 157n).
Let's look at 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, expenses were incurred during the year from profits in the amount of 100,000 rubles. During the year, advance payments for income tax amounted to RUB 80,000.
During the year The following accounting entries are made:
Debit account KDB.2.205.31.560 Credit account KDB.2.401.10.130 - accrued income for services rendered in the amount of 1,000,000 rubles;
Debit account KRB.2.109.61.200 Credit account KRB.2.302.00.730 - costs associated with the provision of services are reflected in the amount of 500,000 rubles;
Debit account KDB.2.401.10.130 Credit account KRB.2.109.61.200 - expenses for the formation of the actual cost of services provided 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 were incurred from profit in the amount of 100,000 rubles;
Debit account KDB.2.401.10.130 Credit account KDB.2.303.03.730 - advance payments for income tax in the amount of RUB 80,000 have been accrued.
At the end of the year postings are made:
Debit account KDB.2.401.10.130 Credit account KDB.2.303.03.730 - 20,000 rubles. ((RUB 1,000,000 - RUB 500,000) × 20% - RUB 80,000) - income tax charged;
Debit account KDB.2.401.10.130 Credit account GKBK.2.401.30.000 - 400,000 rub. (RUB 1,000,000 - RUB 500,000 - (RUB 80,000 + RUB 20,000)) — account closed 2.401.10.130;
Debit account GKBK.2.401.30.000 Credit account KRB.2.401.20.290 - 100,000 rub. - account closed 2.401.20.290.
___________________
The indicators collected for the current financial year on account 304.04 “Internal departmental settlements” (in terms of completed settlements) are written off to account 401.30 at the end of the year (clause 300 of Instruction No. 157n, clause 172 of Instruction No. 183n).
Pay attention!
Recipients of budget funds, if there are unused funds at the end of the year, must transfer these funds to the main manager (manager).
Let's consider an 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 main manager to pay for utilities. Over the course of the year, we spent 280,000 rubles on utility bills.
During the year The accountant makes the following entries in the accounts:
Debit account KIF.4.201.11.510 Credit account KRB.4.304.04.223 - RUB 300,000. — received funding to pay for utilities;
Debit of off-balance sheet account 17 (code for budget classification of expenses) - 300,000 rubles. — the receipt of funds into the institution’s account is reflected;
Debit account KRB.4.401.20.223 Credit account KRB.4.302.23.730 - RUB 280,000. — utility costs accrued;
Debit account KRB.4.302.23.830 Credit account KIF.4.201.11.610 - 280,000 rubles. — utilities have been paid according to concluded agreements;
Credit to off-balance sheet account 18 (budget classification code for expenses) - 280,000 rubles. — the withdrawal of funds from the institution’s account is reflected.
At the end of the year The following entries are recorded in accounting:
Debit KRB.4.304.04.223 Credit account KIF.4.201.11.610 - 20,000 rubles. — the amount of unused funds is listed;
Account credit 18 (budget classification code for expenses) - 20,000 rubles. — the withdrawal of funds from the institution’s account is reflected;
Debit account GKBK.4.401.30.000 Credit account KRB.4.401.20.223 - 280,000 rub. — account closed 4.401.20.223 ;
Debit account KRB.4.304.04.223 Credit account GKBK.4.401.30.000 - 280,000 rub. — account 4.304.04.223 was closed.
__________________
Let's clarify what KDB, KRB, KIF are in the budget classification. The program “1C: 8.2” uses the directory of the “Budget Classification” group to generate 26-bit account numbers of the institution’s Working Chart of Accounts, prepare settlement and payment documents, and also to build a hierarchical structure of budget classification in order to generate budget reporting in the budget structure (consolidated budget list). Directories are supplied completed and contain the appropriate budget classifiers approved by 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 presented in four directories:
- groups, subgroups of the KDB;
- articles, subarticles of the KDB;
- subtypes of KDB income.
The classification of sources of financing (CSF) of budget deficits is also presented in four reference books:
- budget classification groups;
- groups, subgroups of CIF;
- CIF articles;
- types of CIF sources.
The Classification of Budget Expenditures (BEC) is presented in seven reference books:
- chapters on budget classification;
- sections, subsections of the KRB;
- KRB target articles;
- programs of targeted articles of the KRB;
- subprograms of target articles of the KRB;
- types of KRB expenses;
- KOSGU.
The directory “Economic Classification Codes (ECC)” is supplied completed in the 1C program and contains transaction codes for the general government sector (KOSGU).
The KEC is specified in the account card and stored in the information register “KOSGU accounts”.
Accounting for KOSGU codes is implemented in the form of a subconto “KEK”, which is attached to all balance sheet accounts.
The selection of a full 26-bit account in 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 budgetary institutions.
Thus, 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, and services are reflected in account 2.109.61.211 (KOSGU 211).
Let's consider KOSGU by type of cost:
211. Salary.
212. Other payments.
213. Accruals for wage payments.
220. Purchase of works, services,
including:
221. Communication services.
222. Transport services.
223. Utilities.
224. Rent for the use of property.
225. Works and services for property maintenance.
226. Other works, services.
260. Social security,
including:
262. Social assistance benefits to the population.
263. Pensions and benefits paid by public sector organizations.
290. Other expenses.
270. Expenses on transactions with assets,
including:
271. Depreciation of fixed assets and intangible assets.
272. Consumption of inventories.
273. Extraordinary expenses for 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 of work and services is reflected in account 0.109.61.000 (in the context of KOSGU) according to KFO 2 for entrepreneurial activities and according to KFO 4 for budgetary activities. Expenses from profits from business activities (material assistance, expenses for flowers, gifts) are charged directly to the financial result in 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 at the end of the reporting period the costs of account 0.109.61.000 (in the context of KOSGU) to account 0.401.20.000 (in the context of KOSGU) (Fig. 1).
|
ACCOUNT 401.20 KFO 2 |
Balance at the beginning |
Turnover for the period |
Closing balance |
|||
|
debit |
credit |
debit |
credit |
debit |
credit |
|
|
Types of costs |
||||||
|
211. Salary |
||||||
|
263. Pensions and benefits paid by organizations in the public administration sector |
||||||
|
271. Depreciation of fixed assets |
||||||
|
272. Consumption 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 (rub.)
In the “1C: Enterprise 8.2” program, select the operation “Services” → “Cost write-off”. After that, select the filling mode “Fill according to the results” and press F5.
We select services (salary, salary accruals, utilities, transport services, property maintenance services, rent, other services, etc.), the result of filling out is included in the document (all services in the total invoice amount 0.109.61.00). This is how a certificate f is generated. 0504833, which reflects “Write-off of costs for services and work” (Fig. 2).
|
Account number |
KOSGU |
Account number |
KOSGU |
Name of costs |
Sum |
|
Wages |
|||||
|
Vacation compensation |
|||||
|
Sick leave 3 days |
|||||
|
Benefit up to 3 years |
|||||
|
Specialists |
|||||
|
Social fear 2.9% |
|||||
|
Pension savings |
|||||
|
Injuries |
|||||
|
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 savings |
|||||
|
Pension insurance |
|||||
|
Salary according to contracts |
|||||
|
Honey. fear. FFOMS 5.1% |
|||||
|
Pension insurance |
|||||
|
Pension savings |
|||||
|
Total |
16 083 462,42 |
Rice. 2. Certificate to the document “Write-off of costs for services and work” dated December 31, 2013 (form 0504833) for business activities, rub.
So, we have generated a certificate f. 0504833 “Write-off of costs for services and work” at the end of the financial reporting year and we can proceed to the formation of a document for closing balance sheet accounts at the end of the year and determining the financial result. We form the form 0504833 (Fig. 3). This same form is used to close balance sheet accounts at the end of the year.
|
Account number |
KOSGU |
Account number |
KOSGU |
Name of costs |
Sum |
|
2.401.10 |
|||||
|
Wages |
|||||
|
Vacation compensation |
|||||
|
Sick leave 3 days |
|||||
|
Benefit up to 3 years |
|||||
|
Specialists |
|||||
|
Social fear. 2.9% |
|||||
|
Pension savings |
|||||
|
Injuries |
|||||
|
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 savings |
|||||
|
Pension insurance |
|||||
|
Salary according to contracts |
|||||
|
Honey. fear. FFOMS 5.1% |
|||||
|
Pension insurance |
|||||
|
Pension savings |
|||||
|
Other expenses |
|||||
|
Pensions, benefits |
|||||
|
Total |
35 647 690,96 |
Rice. 3. Certificate “Closing balance sheet accounts at the end of the year” dated December 31, 2013 (form 0504833) for business activities, rub.
From this form we determine the financial result of the institution’s entrepreneurial activities:
Debit account 2.401.10.130 Credit 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 equal to RUB 1,044,623.88. on business activities. Income tax for the reporting year—RUB 200,000.
This means that in the annual form 0503721 “Report on the financial results of the institution”, line code 300 “Net operating result” will reflect the amount of 844,623.88 rubles. (RUB 1,044,623.88 - RUB 200,000).
As we see from the certificate “Closing balance sheet accounts at the end of the year” dated December 31, 2013 (f. 0504833) (Fig. 4), budget financing through subsidies received from the main manager of budget funds is 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 |
Name of costs |
Sum |
|
Wages |
|||||
|
Salary accruals |
|||||
|
Communication services |
|||||
|
Public utilities |
|||||
|
Other expenses |
|||||
|
Total |
22 279 200,00 |
Rice. 4. Certificate “Closing balance sheet accounts at the end of the year” dated December 31, 2013 (f. 0504833) on budgetary activities
As we can see, budget financing through subsidies received from the main manager of budget funds is completely closed, in other words, subsidies for fulfilling 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 account 4.304.04 (KOSGU) Credit account 4.401.30.000 - 11,139,600 rub.
So, we examined the accounting entries for closing accounts at the end of the year of state-owned, budgetary, autonomous institutions, analyzed simple examples of closing accounts of a budgetary institution, examined the procedure for generating tables for certificate 0504033 “Closing balance sheet accounts at the end of the year” in two versions - for business and for budget activities (due to subsidies), and after closing the accounts, we determined the financial result (ours is positive, which means that income exceeded expenses).
S. S. Velizhanskaya, Deputy Chief Accountant
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