1s BGU accepted monetary obligation closing. We will organize the correct accounting of the assumed obligations. We answer your questions

This article is devoted to the topic of keeping records of data on monetary obligations in the program "1C: Accounting of a state institution 8". In this topic, we will consider the features of maintaining such accounting, including cases of re-registration and changes in the volume of obligations, and also talk about how to create accounting registers in this program.

Accounting for accepted monetary obligations

1C: Entrepreneur 8

The program "1C: Entrepreneur 8" - created for accounting and reporting by individual entrepreneurs SP, PE, PBOUL. The program allows you to keep the Book of Records of Incomes and Expenses and Business Transactions of Individual Entrepreneurs who are payers of personal income tax (PIT).

1C: Enterprise 8 Licenses.

If you need to work with the 1C program on more than one computer (it can be a local network), as well as when working in one 1C database, it becomes necessary to buy 1C licenses. 1C licenses are additional keys for protecting 1C programs, which are purchased separately and give the right to use it on several computers.

According to the requirements of clause 308 of Instruction No. 157n accounting objects, transactions with which are to be reflected in the accounts of the Unified Chart of Accounts, in particular, are:

1. the amounts approved by the FHD plan of the institution of indicators for income (receipts) and expenses (payments),
2. liabilities assumed by institutions (monetary obligations).

On accounts 500.xx "Authorization of expenses of an economic entity", analytical groups of synthetic accounts of accounting objects are used, formed by financial periods:

1. 10 "Validation for the current financial year",
2. 20 "Authorization for the first year following the current (next financial year)",
3. 30 "Authorization for the second year following the current (first year following the next)",
4. 40 "Authorization for the second year following the next",
5. 90 "Authorization for other regular years (outside the planning period)".

Operations for authorizing obligations assumed in the current financial year are formed taking into account the obligations (monetary obligations) accepted and not fulfilled by the institution in the previous financial year.

Changes in the amounts approved by the FHD plan of the institution of indicators on income (receipts) and expenses (payments) and in the obligations assumed by the institutions (monetary obligations) are reflected by correspondence on the corresponding accounts 500.xx:

1. when approving an increase in indicators - with a plus sign,
2. when approving a decrease in indicators - with a minus sign.

At the end of the current financial year, the indicators for the corresponding accounting accounts of the approved estimated (planned) appointments and obligations (analytical group 10) are not transferred to the next year. In accordance with the requirements of par. 1 p. 310 of Instruction No. 157n operations for authorizing obligations based on an inventory of settlements must be generated again in the current financial year, taking into account the balance of obligations (monetary obligations) accepted and not fulfilled by the institution.

Indicators on the corresponding expense authorization accounts formed in the reporting financial year for the first, second years following the current (next) financial year are subject to transfer to the first business day of the current financial year:

1. validation indicators of the first year following the current one (next financial year) - to the authorization accounts of the current financial year,
2. validation indicators for the second year following the current (first year following the reporting year) - to the authorization accounts of the first year following the current (next financial year),
3. validation indicators for the second year following the next - to the Validation accounts of the second year following the current one (the first year following the next).

After the Validation metrics have been migrated, the Expenditure Authorization Analytical Accounts of the second year following the next year (Analytic Group 40) are reset to zero.

Accounting for authorization operations is carried out in the Journal for authorization operations on the basis of primary documents (accounting documents) established by the institution, with the reflection of correspondences on the corresponding accounts of authorization of budget expenditures (clause 314 of Instruction No. 157n).

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n "On the approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their application ”provides for the form of the Journal of registration of obligations (form code 0504064).

The journal (f. 0504064) is used by the institution to record liabilities (liabilities) of the current financial year.

The Journal (f. 0504064) indicates:

1. basis for accepting an obligation (monetary obligations) (name, number and date of the document),
2. accounting account number,
3. amount (in rubles, in foreign currency),
4. date of registration of the obligation (monetary obligation),
5. date of deregistration.

At the end of the current financial year, if there are unfulfilled obligations (monetary obligations) in the next financial year, they must be taken into account (re-registered) when opening the Journal (f. 0504064) for the next financial year in the amount planned for execution.

According to Appendix No. 5 to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, the form of the corresponding Journal (f. 0504064) is of a recommendatory nature, while

• the institution has the right to enter additional details and indicators into the accounting registers, change the location and order of both regulated and additionally added details,
• removal of certain details from the forms of primary accounting documents, accounting registers approved by Order No. 52n is not allowed.

As part of its accounting policy for expenditure authorization transactions, the entity must approve:

1. the procedure for document flow, including when accepting and fulfilling monetary obligations,
2. the forms and procedure for the application of primary accounting documents and accounting registers, the forms of which are not unified,
3. additional details (if necessary) entered in the forms of unified primary documents and accounting registers,
4. the procedure for printing electronic forms of documents and registers on paper,
5. the procedure for storing and providing electronic primary and consolidated documents, accounting registers,
6. the procedure for the formation of accounting registers on a machine medium in the form of an electronic document (register) containing an electronic digital signature (if technically possible).

In the event that an institution decides to use additional accounting registers in terms of systematizing operations for authorizing expenses, their form must be developed in accordance with the requirements of clause 11 of Instruction No. 157n, according to which non-unified forms of registers must contain the following mandatory details:

• register name,
• name of the accounting entity that compiled the register,
• the start and end date of keeping the register and (or) the period for which the register was drawn up,
• chronological and (or) systematic grouping of accounting objects,
• the value of the monetary and (or) natural measurement of accounting objects with an indication of the unit of measurement,
• names of positions of persons responsible for keeping the register,
• signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

Accounting for assumed obligations in PP 1C: Accounting of a state institution 8, rev. 2.0.

Obligations of an institution are the obligations of a budgetary institution, an autonomous institution, stipulated by law, other normative legal act, contract or agreement, to provide the institution's monetary funds to an individual or legal entity, another public-law entity, a subject of international law in the relevant year.

Table 1

table 2

To store the list of agreements, state and municipal contracts, as well as other grounds for the emergence of obligations (orders of execution, orders of the head, etc.), the directory "Contracts and other grounds for the emergence of obligations" is intended. The reference book can be opened using the corresponding link on the navigation panel of the "Planning and Authorization" section (Fig. 1). The reference book provides for the possibility of quick selection according to the details "Organization", "Counterparty" and "Relevance".

For contracts with suppliers in the "Type of contract" variable the value "With supplier" must be set. In addition, we recommend that for this type of contracts set the flag "Account of the subject of the contract" for the correct generation of the report "Procurement register" (Fig. 2).

The “Obligation type” variable is an element of the “Types of primary documents” directory, which is filled in manually by the user. When the checkbox "Control of filling in the working name" is set, the name of the contract is generated automatically based on the data entered in the fields "Type of obligation", "from:" and "No." The flag "Concluded based on the results of competitive procedures" is set if the obligation is accepted through competitive procedures (will be discussed in section 5. Accounting for obligations assumed through competitive procedures in PP 1C: Accounting of a state institution 8, rev. 2.0.).

To register in the program the very fact of acceptance of the institution's obligations, the document "Registration of obligations and information under contracts" is intended. The document can be entered from the contract card by clicking the "Create on the basis" button (Fig. 3).

The completed document "Registration of obligations and information under contracts" is presented in Fig. 4. On the “Extra-budgetary funds” tab, you should specify a list of goods, works, services with a breakdown by budget classification codes that must be supplied in accordance with this agreement. The purpose of the variable "Including unconditionally" will be explained by us in the section "Accounting for monetary obligations in PP 1C: Accounting of a public institution 8, rev. 2.0 "

The accounting records of the document are presented in Fig. 5.

Let's pay attention to the fact that from the correctly completed and executed document "Registration of obligations and information under contracts", it will subsequently be possible to enter the document "Receipt of the Ministry of Health" for posting the material stocks received by the institution (Fig. 6).

If all other obligations are accepted (except for the supply of goods, works, services), it is recommended to fill out the contract card as shown in Fig. 7, choosing the value “Other basis of obligation” in the “Type of contract” variable. In this case, the composition of the details of the contract card changes, in particular, the details “Counterparty”, “Counterparty account” and others become unavailable.

The document "Registration of obligations and information on contracts" entered on the basis of the document for other grounds for the occurrence of obligations will look as shown in Fig. 8, in particular, the "Nomenclature" column will be missing in the tabular section of the document.

If the value “With supplier” is set in the variable “Type of contract”, from the document journal “Registration of obligations and information under contracts” by the button “Print”, you can print “Information on budgetary obligation f.0506101” (Fig. 9).

Accounting for obligations assumed through competitive procedures in PP 1C: Accounting of a state institution 8, rev. 2.0.

Obligations assumed - due to the law, other normative legal act, the obligations of the state authority (state bodies), local self-government bodies, state (municipal) institutions to provide, using competitive methods of determining suppliers (contractors, executors) (tenders, auctions, request for quotations, request proposals), in the relevant financial year funds from the relevant budget. The amounts of obligations assumed are determined on the basis of notifications of procurement using competitive methods for determining suppliers (contractors, performers) (tenders, auctions, request for quotations, request for proposals) placed in a unified information system, in the amount of the initial (maximum) contract price.

Table 3

To register in the program the fact of placing an order for the supply of goods, works, services, the contract card must be filled in as shown in Fig. 10, that is, for the type of contract "With a supplier" it is necessary to set the flags "Accounting for the subject of the contract" and "Concluded based on the results of tender procedures." At this stage of work, the details "Counterparty" and "Counterparty account" become unavailable, since the supplier is not yet known.

The document "Registration of obligations and information under contracts" entered on the basis of the contract card is shown in Fig.11.

The accounting records of the document are presented in Fig. 12.

Fig. 13 shows the completed regulated report f.0503738 "Report on the obligations of the institution" (link "1C-reporting" on the navigation panel of the "Accounting and reporting" section).

After the state (municipal) contract is concluded, it is necessary to return to the contract card, set the "Competitive procedures completed" checkbox, set the switch to the "Conclusion of the contract" position, and also indicate the supplier in the "Contractor" field, indicate the date and number of the state (municipal) contract (Fig. 14).

For the correct generation of the "Register of contracts" report (link "Planning and authorization reports" on the navigation bar of the "Planning and authorization" section) and the printed form of the Information on the concluded contract in accordance with the Procedure approved by order of the Federal Treasury of November 28, 2014 N 18n in On the contract card, you must additionally fill in the "Characteristics" tab, which contains additional information about the state (municipal) contract (Fig. 15).

On the basis of the contract card edited in this way, it is necessary to enter another document "Registration of obligations and information under contracts" (Fig. 16). In our example, the final contract price is 50,000 rubles. less than the original price. In the "Total:" column, the total amount of the contract must be entered manually, the amount in the "Changes" column will be calculated automatically. The column "Before changes:" is not subject to editing.

On the "Additional" tab of the document "Registration of obligations and information under contracts", you can fill in a number of additional information about the state (municipal) contract for the correct formation of the printed form of Information about the concluded contract in accordance with the Procedure approved by order of the Federal Treasury of November 28, 2014 N 18n ( Fig. 17).

The accounting records of the document are presented in Fig. 18.

The report f.0503738 "Report on the obligations of the institution" will look as follows (link "1C-reporting" on the navigation panel of the "Accounting and reporting" section) (Fig. 19).

Comment. In column 6 "Commitments assumed - Total" the amount of 500,000 rubles. in our example, it consists of the total contract amount of 450,000 rubles. and the concluded contract with a single supplier in the amount of 50,000 rubles., discussed by us above.

From the journal of documents "Registration of obligations and information on contracts" by the button "Print" you can print "Information about the contract (order 18n)" (Fig. 20).

We will generate a report "Summary data on the execution of the FHD plan" (link "Reports on planning and authorization" on the navigation panel of the "Planning and authorization" section) (Fig. 21).

Let's generate a report "Results of tender procedures" (link "Reports on planning and authorization" on the navigation panel of the section "Planning and authorization") (Fig. 22).

Accounting for monetary obligations in PP 1C: Accounting of a state institution 8, rev. 2.0.

Monetary obligations - the obligation of an institution to pay to the budget, an individual or a legal entity certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the legislation of the Russian Federation, another legal act, the terms of an agreement or agreement ...

The grounds for accepting a monetary obligation are:

1. upon delivery of goods - invoice and (or) act of acceptance and transfer, and (or) invoice,
2. when performing work, rendering services - an act of completed work (services) and (or) an invoice, and (or) an invoice,
3. executive document (writ of execution, court order),
4. other documents confirming the occurrence of monetary obligations provided for by federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and legal acts of the Ministry of Finance of the Russian Federation.

Obligations related to ensuring the performance of the functions of budgetary institutions - accountable funds, wages, contributions to compulsory social, medical and pension insurance, taxes - do not require a foundation document.

Monetary obligations for advance payments arise from the terms of the agreement, the state (municipal) contract.

When settlements with accountable persons, monetary obligations are taken into account on the basis of written statements of the accountable person approved by the head, with further adjustment for the amount of expenses incurred according to the advance report accepted and approved by the head.

Table 4

Table 5

In the program 1C: Accounting of a public institution 8, ed. 2.0 accounting transactions for accepting monetary obligations are included in the documents for the posting of goods, works, services, payroll, that is, in the documents "Receipt of the Ministry of Health", "Receipt of fixed assets, intangible assets, legal acts", "Receipt of services, works", "Reflection wages in the account. "

Note that the document "Receipt of the Ministry of Health" can be entered on the basis of the document "Registration of obligations and information under contracts" by pressing the button "Enter based on" (Fig. 25).

In order for the document "Receipt of the Ministry of Health" to make accounting entries on the acceptance of a monetary obligation on the "Accounting operation" tab of the document, it is necessary to set the "Accept monetary obligation" checkbox and indicate the section of the personal account of a budgetary institution or a separate personal account of a budgetary institution (Figure 26).

The accounting records of the document are presented in Fig. 27.

Similarly, monetary obligations are accepted in the case of the documents "Receipt of fixed assets, intangible assets, legal acts", "Receipt of services, works", "Reflection of wages in the accounting" Note that in the above documents, when choosing a standard operation "Receipt from accountable persons", it is not possible to generate accounting records for accepting monetary obligations.

When transferring the accountable amounts, the accounting records on the acceptance of a monetary obligation are formed by the document "Application for an advance payment" located on the navigation panel of the "Cash" section.

We would like to remind that at the moment of signing by the head of the statement of the accountable person for issuance to the accountable, it is necessary to register the undertaken obligation with the document "Registration of obligations and information under contracts" (see above). In the field "Obligation" of the document "Application for the issuance of an advance", it is necessary to indicate the same element of the directory "Agreements and other grounds for the occurrence of obligations", which was indicated in the field "Agreement" of the document "Registration of obligations and information under agreements" for the correct formation of the regulated register Obligations register form 0504064.

The completed document "Application for an advance payment" is presented in Fig.28.

The accounting records of the document are presented in Figure 29.

Based on the completed and completed document "Application for the issuance of an advance", you can enter the document "Advance report" (Fig. 30).

Fig. 31 shows the “Spent” tab of the “Advance Statement” document, to which the reporting person reported for an amount less than that indicated in the application.

The accounting records of the document are presented in Figure 32. Please note that the program automatically reduced the amount of the accepted monetary obligation by the balance of the reporting amount that was not spent by the reporting person. A posting to adjust the accepted monetary obligation will be generated by the “Advance Report” document only if it is entered on the basis of the “Application for an advance payment” document.

Note that the commitment you entered will need to be manually adjusted. To do this, on the basis of the document "Registration of obligations and information under contracts", you must enter a new copy of the document of the same type and edit it as shown in Fig. 33.

In the column "Total:" the amount of the advance report must be entered manually, the amount in the column "Changes" will be calculated automatically. The column "Before changes:" is not subject to editing. The accounting records of the document are presented in Fig. 34.

In the event that an advance payment is provided for by an agreement (state, municipal contract), the monetary obligation must be accepted for the amount of the advance payment at the time of registration of the expenditure obligation with the document "Registration of obligations and information under agreements." To do this, in the document "Registration of obligations and information under contracts" on the "Extra-budgetary funds" tab, you must specify the amount of the advance in the field "Incl. certainly ”, and on the“ Accounting operation ”tab, set the flag“ Accept monetary obligations for unconditional obligations of the current year ”(Fig. 35, Fig. 36).

The accounting records of the document "Registration of obligations and information on contracts" are presented in Fig. 37.

In addition, in the documents “Receipt of fixed assets, intangible assets, regulatory legal acts”, “Receipt of services, works”, “Receipt of MH”, if there is an accounting record for offsetting the advance paid to the counterparty, the amount of the accepted monetary obligation will be reduced by the amount of the offset advance. Fig. 38 shows the accounting records of the document "Receipt of fixed assets, intangible assets, legal acts", illustrating the described situation.

It is also convenient to accept a monetary obligation together with an institution's obligation in the case when the accrual of accounts payable is performed by the “Operation (accounting)” document, for which there is no mechanism for automatically generating transactions for accepting monetary obligations. This is true, for example, when calculating certain taxes, fines, penalties, etc. In this case, in the field "Incl. unconditionally ”on the“ Extra-budgetary funds ”tab of the document“ Registration of obligations and information under contracts ”, it is necessary to indicate the entire amount of the assumed obligation.

We will generate a report “Summary data on the implementation of the FHD plan” (Fig. 39). Note that the columns "Not fulfilled obligations" and "Not fulfilled monetary obligations" include amounts for which the cash expense has not passed.

We will form a regulated register "Obligation registration journal f.0504064", which can be opened by clicking the "Planning and authorization reports" link on the navigation panel of the "Planning and authorization" section. The generated report is shown in Fig. 40.

Accounting for deferred liabilities in PP 1C: Accounting of a state institution 8, rev. 2.0.

Deferred obligations - obligations with deadlines outside the three-year planning period, the exact amount and (or) time of performance of which cannot be determined.

According to the Letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07 / 28998, simultaneously with the reflection of accrued reserves in the accounting records, it is necessary to form accounting records for accepting deferred obligations.

Deferred liabilities arise when the following types of reserves are formed:

1. for the payment of vacations for the hours actually worked and for compensation for unused vacation, including upon dismissal,
2. on the relevant insurance premiums for vacation pay,
3. for obligations contested in court,
4. on the costs of planned organizational and staff activities,
5. for obligations for which there are no primary documents.

Deferred liabilities are recognized on the basis of accounting estimates. An example of determining the estimated value for the reserve for payment of vacations for actually worked hours is given in the letter of the Ministry of Finance of Russia dated May 20, 2015 No. 02-07-07 / 28998.

The vacation allowance can be calculated in three ways:

1. personified for each employee,
2. for the institution as a whole,
3. for certain categories of employees (groups of personnel).

The reserve for the payment of insurance premiums is calculated taking into account the methodology for calculating the reserve for the payment of vacations.

The specific list of reserves, as well as the procedure and timing of their formation, are established by the institution within the framework of the accounting policy.

An estimated liability in the form of a reserve for vacation pay for actually worked time can be determined monthly (quarterly, annually) on the last day of the month (quarter or year), based on the data on the number of days of unused leave for employees on the specified date provided by the HR department. The most correct is the monthly determination of the estimated reserves. However, the institution may establish a different, most acceptable period for itself.

When taking stock before drawing up the annual financial statements, the amounts of reserves may be adjusted in the manner prescribed by the accounting policy.

According to the letter of the Ministry of Finance of Russia dated 20.05.2015 No. 02-07-07 / 28998, the institution charges a reserve for paying for vacations with the following accounting entries.

Table 6

Note. In contrast to the letter of the Ministry of Finance of Russia dated 20.05.2015 No. 02-07-07 / 28998, paragraph 167 of Instruction No. 174n and paragraph 196 of Instruction No. 183n provide for the acceptance of a current obligation at the expense of a previously deferred obligation by correspondence D502.99 K 502.11.

When using such correspondence, the amount of deferred obligations accumulates on account 506.99, therefore it is advisable to use the correspondence scheme proposed in the letter of the Ministry of Finance of Russia dated 20.05.2015 No. 02-07-07 / 28998.

In the program 1C: Accounting of a public institution 8, ed. 2.0 the assumption of the deferred liability and the reduction of the previously recorded deferred liability is reflected in the document "Transaction (accounting)". In Fig. 41 presents the document "Operation (entered manually)" on the acceptance of a deferred obligation in the amount of the accrued provision for payment of vacations and accruals for payments of vacation pay.

Fig. 42 shows the completed regulated report form 0503738 "Statement of the institution's obligations" with automatically completed section 3 "Obligations of financial years following the current (reporting) financial year, total".

Fig. 43 shows the document "Operation (entered manually)" to reduce the deferred liability by the amount of vacation pay accrued from the reserve and the corresponding charges to the funds.

The operation of accepting an obligation for the current year (line 2 of the table) is reflected in the document "Registration of obligations and information under contracts" (Fig. 44).

Fig. 45 shows the completed regulated report form 0503738 "Statement of the institution's obligations", generated after adjusting the deferred obligation and accepting the obligation of the current financial year.

Accounting for liabilities in budgetary institutions in 1C is performed in accordance with the regulations governing this type of accounting. Let's consider the specifics of the application of this popular accounting program.

Accounting for liabilities in budgetary institutions: basic accounts of accounting

The 1C program is a convenient tool for automating accounting. Government agencies can use a special version of this solution - "Accounting of a State Institution", which is adapted to the requirements of regulations governing accounting in organizations of the budgetary system, namely, orders of the Ministry of Finance of the Russian Federation:

• dated 01.12.2010 No. 157n (establishes a list of accounting accounts common for all institutions);
• dated 06.12.2010 No. 162n (establishes a list of accounting accounts for state institutions - based on the list by order No. 157n);
• dated 16.12.2010 No. 174n (establishes a list of accounts for budgetary institutions);
• dated 23.12.2010 No. 183n (establishes a list of accounts for autonomous institutions).

Accordingly, all accounts that are approved by these regulations are included in the basic solution 1C. At the same time, depending on the settings that are specified at the start of using the program, a certain selection of accounts for a specific type of institution is automatically selected.

The main accounts of accounting, which are used by institutions of the budgetary system to draw up transactions for obligations:

• 0 501 00 000 - "Limits of budgetary obligations" (used only by state institutions);
• 0 502 00 000 - "Commitments" (used by all types of state and municipal institutions - autonomous, budgetary and state-owned);
• 0 502 01 000 - “Accepted budgetary commitments” (used by all types of institutions);
• 0 502 02 000 - “Committed monetary obligations” (used by all institutions);
• 0 504 00 000 - "Estimated appointments" (used by all institutions);
• 0 506 00 000 - "The right to commit" (used by all institutions);
• 0 507 00 000 - "Approved amount of funding" (used by budgetary and autonomous institutions);
• 0 508 00 000 - "Security received" (used by budgetary and autonomous institutions).

Consider a number of practical nuances characterizing the use of the 1C program to reflect transactions related to the obligations of budgetary institutions.

Making commitments

Direct acceptance of obligations by the institution can be reflected in the 1C program using the document "Monetary Commitment Accepted". The document reflecting in the register a record of the acceptance of acquisitions for accounting can be formed using templates offered to the user, which correspond to specific grounds for the occurrence of an obligation, for example, "Acquisition of OS" or "Payroll".

When entering data on operations, you can use the function of the 1C program "Input based on". It assumes the creation of one document based on the data of another (it allows you not to enter the same information into the program several times). For example, having created a document for the purchase (posting) of goods and materials (indicating all information about a specific purchase), you can use the button "Create on the basis" located in the same document. If you click on it, then from the drop-down list you can select the option "Accepted monetary obligation". After that, 1C will automatically generate (based on the information provided in the original document) a new document, which will reflect the fact of the commitment.

In turn, using a document that reflects the fact that obligations have been taken, it is possible to form a document containing information about the posting of certain values.

If you select any of the templates, then the main part of the details in the accounting register will be set by the program automatically - including postings using the correspondences of those accounts that we have discussed above.

For example, the fact that an institution has accepted an obligation to pay for work and services can be reflected by correspondence:

• Дт 1 501 13 226 (this account is derived from account 0 501 00 000 and reflects the fact that the institution has assumed obligations to pay for work and services within the limit for the current financial year);
• Кt 1 502 11 226 (this account is derived from account 0 502 01 000 and reflects the fact that the institution has actually accepted budgetary obligations to pay for work and services for the current financial year).

IMPORTANT! When registering an obligation represented by an advance payment, the function "Create on the basis" will be unavailable for documents for the receipt of goods (services), since there will be no corresponding posting document. As a rule, with advance payments to the counterparty, manual entry of details into the document in 1C is used, which registers the fact of the occurrence of a monetary obligation.

Analytical accounting

The next notable feature of 1C is the implementation of analytical accounting for obligations. The program allows you to keep this record for the following analysts:

• commitments assumed;
• types of expenses;
• personal accounts;
• types of financial support.

Accounting for the first analytics implies the reflection in 1C of information about the grounds for the institution of the obligation. For example, the obligatory basis will be the contract under which the obligation was accepted. The corresponding agreements are registered in a separate 1C directory - "Agreements". They must subsequently be selected from the appropriate directory when entering the document related to a specific contract.

As the type of economic classification, most often the code according to the KOSGU list is chosen (in the case of autonomous institutions - an internal code generated in accordance with local regulations). All relevant codes must be included in the databases of the accounting program under consideration.

Analytics on a personal account involves the reflection in the 1C registers of specific sections of the personal account, on which the obligation assumed by the institution is taken into account.

The type of financial security is selected according to the list given in clause 21 of the instructions for order No. 157n. At the same time, the codes denoting the type of financial security can be selected from the directories included in the 1C databases.

Reflection of operations in logs

Documentation of transactions related to obligations should be carried out in special journals - authorization, as well as accounting for the obligations assumed (paragraphs 317, 320 of the instructions for order No. 157n). The 1C program implements the possibilities for the formation of the corresponding registers.

In the case of the authorization log, 1C allows you to generate an appropriate accounting document:

• on the basis of the primary used by the institution;
• with correct application of accounts reflecting liability authorization procedures.

Regarding the journal of accounting for the assumed obligations, 1C allows you to create it with the indication:

• grounds for making a budgetary commitment;
• the cost of the obligation;
• the date of registration of the obligation or its deregistration.

IMPORTANT! If the volume of obligations already assumed by the institution changes, then in order to reflect the corresponding change in the accounting registers, you must create a new document "Accepted monetary obligation" (for convenience, you can copy the original one). Moreover, if the original obligation is increased, then a new document is created for the positive difference between the original and the changed obligation; and if the obligation is reduced, then in this document the same difference should be reflected with a “-” sign.

The capabilities of the 1C program in the version adapted for accounting in state and municipal institutions, of course, are not limited to the options we have considered. In total, the program contains opportunities for using more than 170 varieties of various accounting documents, through which the user can reflect in the accounting registers about 1,000 varieties of business transactions. For each of them, the correspondence of accounting accounts is recorded, assignment to a particular class of operations is established based on analytical grounds, the data that is necessary for the formation of the primary is determined.

Outcome

The 1C program in the version adapted for accounting by state and municipal institutions allows you to keep an effective record of the institution's obligations using the required accounts, correspondence, as well as analytical distribution of ledgers. The program has all the necessary tools to ensure that the accounting of the institution's obligations meets the requirements of Order No. 157n, as well as the corresponding normative acts.

You can get acquainted with other features of the 1C program in the articles:

In the last issue of the magazine *, we considered the provisions governing the accounting procedure for accepted monetary obligations by state (municipal) institutions. From this article, you will learn how to keep records of these obligations in "1C: Accounting of a state institution 8", including when changing their volume and re-registering, as well as how to create accounting registers in the program.

Accounting for accepted monetary obligations

In the program "1C: Accounting of a state institution 8" accounting of monetary obligations is kept on the accounts:

• 502.12 Monetary Commitments Accepted for the Current Fiscal Year;
• 502.22 "Monetary obligations assumed for the first year following the current one (for the next financial year)";
• 502.32 "Monetary obligations assumed for the second year following the current one (for the first year following the next)";
• 502.42 "Committed monetary obligations for the second year following the next".

According to the Instruction on the application of the IPSAS for accounts 502.12, 502.22, 502.32, 502.42, analytical accounting was established in the context of the obligations assumed (for the subconto Commitments assumed type Directory), types of expenses (by subconto KEC type Directory of Economic Classification Codes (KEC)) and personal accounts (by subconto Sections of personal accounts type Directory), as well as by types of financial support of activities (KFO) and classification criteria of accounts (KPS) according to the structure of the institution's working chart of accounts.

For accounts, the number of the journal of transactions is "9". This means that transaction journal number 9 will be set in account transactions, and account transactions will be reflected in Authorization Journal No. 9.

Registration of monetary obligations

In the program "1C: Accounting of a state institution 8", a document is used to reflect on the accounts of accounting the amounts of the monetary obligations of the current year accepted by the institution .

The document can be entered both independently and on the basis of documents:

• Purchase of materials (on the way);
• Purchase of materials;
• Buying an OS (on the way);
• Purchase of fixed assets, intangible assets;
• Purchase of ABO;
• Advance payment to the accountable person;
• Reflection of salaries in accounting;
• Third-party company services;
• Acceptance of fixed assets from account 107 to account 106;
• Import customs declaration.

When entering on the basis, most of the details are filled in automatically from the document-basis. The props are also automatically filled in Base, which indicates the relevant document-basis.

It only remains to indicate Personal account and Personal account section, which will reflect the cash disposal on the fulfillment of the monetary obligation (Fig. 1).

Figure: 1

Thus, if the fact of receipt of goods, works, services is registered in the program, then the document "Accepted monetary obligation" can be entered on the basis of receipt documents.

Also, accounting records on the acceptance of monetary obligations can be formed when carrying out the above documents, which register the receipt of goods, works, services.

The method of registering monetary obligations is to generate automatically or not transactions or documents Committed monetary obligation - set in Accounting parameter settings (menu Accounting - Setting up accounting parameters, interface Full) on the tab Enter den. commitments.

Note!If according to the corresponding obligation (element of the Contracts and other grounds for the occurrence of obligations) a monetary obligation (TO) for the amount of the advance has already been registered, then in an automatically generated document Committed monetary obligation the amount should be reduced by the amount of DOs in advance.

To register a monetary obligation in the amount of the advance provided for under the terms of the contract, as well as in other cases, a document Committed monetary obligation is introduced independently.

When entering a new document Monetary obligation accepted Document date is set equal to the working date of the program, it can be changed. Document Number assigned automatically when you record a document.

Institution - the institution that made the commitment is indicated.

If accounting is kept in a cut Sources of financial support (balances), to generate transactions, you must specify the type Source of financial security (IFO).

The document provides for the execution of one operation - Acceptance of a monetary obligation for the current year... In accordance with it, the corresponding accounts are indicated, which will be reflected in the entries generated when the document is posted:

• Debit account - 502.11 "Committed obligations for the current financial year";
• Credit account - 502.12 "Monetary obligations assumed for the current financial year".

The document should indicate the details of the primary document - the grounds for accepting a monetary obligation and the amount of the obligation in the context of the types of expenses (Fig. 2).

Figure: 2

As noted above, in the program "1C: Accounting of a state institution 8" on account 502.12 "Monetary obligations assumed for the current financial year", as well as on account 502.11 "Commitments assumed for the current financial year", analytical accounting is kept for personal accounts subconto Sections of personal accounts type Directory). This allows you to track the entire chain of execution of the estimate (FHD plan) from the delivered LBS (approved estimate, planned assignments) to the cash payment.

Therefore, the document Committed monetary obligation should indicate Personal account and Personal account section, which will reflect the cash disposal on the fulfillment of the monetary obligation.

The table indicates:

• KFO - select the code of the financial security of the obligation;
• Personal account section - select the section of the personal account for which the assumed obligation is taken into account;
• KPS, KEC - indicate the codes of the budget classification and KOSGU, for which the obligation is accepted;
• Agreement or other basis for the emergence of obligations- select the basis for accepting a monetary obligation from the appropriate reference book.

If the institution maintains additional analytics on goals, activities, additional classification, the visibility of the details should be enabled Purpose code, Activity code, Additional classification (paragraph List setup context menu).

Amount for the current year - the amount of the accepted monetary obligation for the current financial year corresponding to the specified type of expenses.

In the info line Total the total of the table is calculated, which we recommend to compare with the amount of the advance or the document-basis for accepting a monetary obligation.

Correctly completed document should be written down (button To write) and hold (buttons OK or Conduct).

When the document is posted, accounting records are formed on the acceptance of a monetary obligation to reduce the assumed obligation of the current year:

Debit 0.502.11.000 Credit 0.502.12.000

From the document, the program generates an accounting statement (f. 0504833) (button Accounting information). For advance payments document Committed monetary obligation can be entered on the basis of a contract (element of the directory Contracts and other grounds for the occurrence of obligations), which provides for an advance payment - the document is registered Schedule for financing a liability with an advance amount*.

Note: You can read more about the reflection in the program of accepting monetary obligations (forming transactions for accepting funds) in the following issues of the magazine.

Change in the volume of monetary obligations

According to paragraph 311 of the Instruction on the application of the EASB, the amount of changes in the volume of the institution's monetary obligations taken in the current financial year are reflected in the debit of the corresponding analytical accounts of account 050201000 "Liabilities assumed" and the credit of the corresponding analytical accounts of account 050202000 "Monetary obligations assumed". In this case, the amount of reductions in the accepted monetary obligations is reflected in the "red storno" method.

To reflect in the program changes in the volume of monetary obligations, you must enter a new document Committed monetary obligation... It is convenient to create a new document by copying a document Committed monetary obligationthe amount of which you want to change (see Fig. 3).

Figure: 3

To increase the amount of the accepted monetary obligation, enter the amount of the increase in the new document. To reduce the amount of the accepted monetary obligation in the new document, enter the amount of reduction with a minus sign.

Re-registration of a monetary obligation

According to paragraph 310 of the Instruction on the application of the EASB, operations to authorize the obligations of a participant in the budget process, the obligations of a budgetary, autonomous institution (hereinafter referred to as the institution's obligations), assumed in the current financial year, are formed taking into account the obligations assumed and unfulfilled by the institution (monetary obligations).

If a monetary obligation has been accepted, but in the current year it has not been fulfilled, after re-registration of the unfulfilled part of the obligation in the new year, the monetary obligation in the amount planned for execution should also be re-registered.

In the program for this, you can copy the corresponding document "Monetary Commitment Accepted" and, if necessary, adjust its amount.

Formation of registers for accounting of accepted monetary obligations

Authorization log

According to clause 314 of the Instruction on the application of the EASB, the accounting of transactions with monetary obligations accepted by the institution is carried out in the Journal for authorization operations on the basis of primary documents (accounting documents) established by the financial authority of the corresponding budget (institution) with the reflection of correspondence on the corresponding accounts of authorization of budget expenditures provided for type of institution Instructions for use Chart of accounts.

In the program "1C: Accounting of a state institution 8" operations on account 502.12 "Monetary obligations assumed for the current financial year" are reflected in the report Activity logwhich allows you to form Validation Journal Form 0504071.

Form 0504071 and the procedure for filling it out are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. According to the Guidelines for the formation Operation logs (clause 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n) transaction logs (f. 0504071) are formed on the basis of a single document form, in which the name and number of the document being created are recorded.

To form Authorization log in setting report parameters Activity log the journal number should be indicated - 9.

It should be noted that Methodical instructions to form Operation logs do not contain separate instructions for the formation Authorization log.

Since account 502.12 "Accepted monetary obligations for the current financial year" established accounting in the context of sections of personal accounts, the report can be obtained separately for a specific personal account (section of the personal account), setting the subconto as the separator of transactions Sections of personal accounts.

Also, for journal No. 9, you can set the output of the personal account section in the column Nameby setting the subconto as an indicator Sections of personal accounts.

Validation Transaction Log # 9 can be formed separately on account 502.12. For this, the account must be included in the selection (see Fig. 4).

Figure: 4

The configured report variant can be saved using the button Save report settings for later use. The saved setting can be applied using the button Load report settings.

Commitment Log

Analytical accounting of the obligations assumed by the institution (monetary obligations) is kept in Commitment Log, in the context of the types of expenses (payments) provided for by the estimate (plan of financial and economic activities) of the institution. Such a rule is contained in paragraph 320 of the Instructions for the application of the ESAS.

The form of the Record keeping of the assumed obligations 0504064 and the procedure for filling it out are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n.

According to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, the form 0504064 is called the "Register of obligations".

According to the Methodological Guidelines for the formation of accounting registers (clause 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n), the register of obligations (f. 0504064) is used by the institution to record obligations (monetary obligations) of the current financial year.

In the Journal of accounting of assumed obligations (f. 0504064), the basis for the acceptance of the obligation (monetary obligations) (name, number and date of the document), the number of the accounting account and the amount (in rubles, in foreign currency), the date of the statement of the obligation (monetary obligation) on the account and the date of deregistration.

In the program "1C: Accounting of a state institution 8" for the formation Commitment Log report applies (menu Accounting -\u003e Regulated accounting registers -\u003e Obligation register).

Commitment logcan be formed separately on account 502.12. To do this, the account must be included in the selection (see Fig. 5).,

Figure: five

The generated report reflects the basis for accepting a monetary obligation - the name, date and number of the agreement, contract (reference Contracts and other grounds for assuming obligations), the number of the accounting account, which reflects the monetary obligation, the amount of the monetary obligation, the date the monetary obligation was registered and the date of deregistration.

The amount of the accepted documents is indicated as the amount of the accepted monetary obligation Committed monetary obligationregistered in the program "1C: Accounting of a state institution 8" on this basis during the period of this report.

As the date of registration of the monetary obligation, the date of the corresponding document is indicated Committed monetary obligation.

If more than one document is registered on the basis for accepting an obligation Committed monetary obligation, for example, for the amount of the advance payment and for the amount of the final settlement for the supplied inventory (work performed, services rendered), then the date of the first document in time will be shown Committed monetary obligation.

The date of cash disposal is indicated as the date of withdrawal of the monetary obligation from accounting - the date of the relevant document (documents) (fig. 6).

Figure: 6

In the graph Note the dates and amounts of documents for the fulfillment of the corresponding monetary obligation are indicated.

Graph lines Note the program allows you to decrypt. This can be done by double-clicking the left mouse button: the corresponding document opens Application for cash expense, Payment order, Cash disposal.

Also, on account 502.12, you can generate any standard reports.

The program provides for the reflection of data on account 50202 when auto-filling the regulated reports "F. 0503128, Report on accepted budgetary commitments "," F. 0503138 ", Report on the incurred expenditure obligations for income-generating activities" and "F. 0503738, Report on the commitments made by the institution. "

How are budgetary obligations different from monetary ones? To what extent should state institutions reflect the obligations, and to what extent - budgetary and autonomous institutions? What postings are made in this case? These and other questions are answered by an expert of "Accounting Online" on budget accounting (you can ask her a question in the forum section "").

Types of institutions

As you know, Federal Law No. 83-FZ of 08.05.10 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with Improving the Legal Status of State (Municipal) Institutions” has radically changed the principles of functioning of budgetary institutions. On the basis of the previously operating budgetary institutions, state, budgetary and autonomous institutions were created.

These types of state (municipal) institutions are enshrined in Art. 9.1 of the Federal Law of 12.01.96 No. 7-FZ "On Non-Commercial Organizations" (hereinafter the Law No. 7-FZ). The Ministry of Finance of Russia has developed its own accounting rules for each type of state (municipal) institution.

So, before the transition to financial support through subsidies, budgetary institutions remained recipients of budgetary funds, and they were fully covered by budgetary legislation. After the transition to financial support through subsidies, budgetary institutions lost the status of recipients of budgetary funds, and in their activities they are guided by the Law on Non-Profit Organizations No. 7-FZ, as well as the "Instructions for the Application of a Single Chart of Accounts ...", approved by order of the Ministry of Finance of Russia dated 01.12.10 No. 157n (hereinafter Instruction No. 157n), as well as the “Instruction on the Application of the Chart of Accounts for Accounting of Budgetary Institutions” approved by order of the Ministry of Finance of Russia dated 16.12.10 No. 174n (hereinafter Instruction No. 174n).

Autonomous institutions, as well as budgetary ones, are not recipients of budgetary funds. Their legal status is determined by the Civil Code and the Law on Autonomous Institutions dated 03.11.06 No. 174-FZ. The accounting rules for autonomous institutions are established by Instruction No. 157n, as well as the “Instruction on the Application of the Chart of Accounts for Autonomous Institutions” approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter Instruction No. 183n).

Features of the legal status of state institutions are defined in Article 161 of the Budget Code, as well as in separate provisions of Law No. 7-FZ. Financial support for the activities of a state institution is carried out at the expense of the corresponding budget of the budgetary system of the Russian Federation on the basis of budget estimates (clause 2 of article 161 of the RF BC). Budgetary institutions keep their accounting records in accordance with Instruction No. 157n and “Instruction on the Application of the Chart of Accounts for Budgetary Accounting” approved by order of the Ministry of Finance of Russia dated 06.12.10 No. 162n (hereinafter Instruction No. 162n).

At the beginning of 2013, the Ministry of Finance of Russia issued a letter dated 21.01.13 No. 02-06-07 / 155, where it gave a number of recommendations concerning primarily recipients of budgetary funds, that is, state institutions. However, according to the Ministry of Finance, budgetary and autonomous institutions should also reflect their commitments, including monetary ones, taking into account the recommendations given in this letter.

How are budgetary obligations different from monetary ones?

The concept of budgetary and monetary obligations is given in article 6 of the Budget Code:

budgetary obligations - expenditure obligations to be fulfilled in the corresponding financial year;

monetary obligations - the obligation of the recipient of budgetary funds to pay to the budget, an individual and a legal entity at the expense of the budget, certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of a law, other legal act, terms of the contract or agreement.

The institution accepts budgetary obligations within the limits of budgetary obligations (estimated assignments) brought to it by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement (paragraph 3 of Art. . 219 BC RF).

According to paragraph 4 of Article 219 of the Budget Code of the Russian Federation, the recipient of budgetary funds confirms the obligation to pay monetary obligations at the expense of the budget in accordance with payment and other documents.

Unlike budget obligations (that is, planned, expected expenses), a monetary obligation arises as a result of the occurrence of conditions that require the institution to fulfill its obligations.

Accounting for liabilities in state institutions

Accounting of budgetary obligations is carried out by recipients of budgetary funds in accordance with the provisions of Instruction 157n and Instruction No. 162n.
According to clause 140 of Instruction No. 162n, the adopted budgetary commitments of the current financial year include expenditure commitments provided for execution at the expense of the corresponding budget in the current financial year, including the accepted and unfulfilled budgetary commitments of previous years.

In a letter dated January 21, 2013 No. 02-06-07 / 155, the Ministry of Finance indicates the extent to which budgetary obligations should be reflected in the accounting records:

• obligations under state (municipal) contracts (agreements) for the supply of products (performance of work, provision of services), as well as obligations under state (municipal) contracts (agreements) adopted in previous years and not fulfilled as of the beginning of the current financial year, subject to execution at the expense of the funds of the corresponding budget (budgetary appropriations) in the current financial year are reflected in the budget accounting in the amount of concluded contracts, agreements;

It should be noted that from January 1, 2013, budgetary obligations arising on the basis of government contracts and agreements not fulfilled as of January 1, 2013 must be accounted for as part of the obligations of the current financial year. That is, in 2013, on account 50201, budgetary obligations adopted in the past, 2012, can be taken into account.

• labor remuneration obligations - in the amount of the approved limits of budgetary obligations;
• liabilities for the payment of travel expenses (including advance payments) - in the amount of accrued liabilities (payments);
• obligations to pay taxes, dues, duties, contributions, including obligations to pay insurance premiums to state extra-budgetary funds - in the amount of accrued obligations (payments);
• obligations to compensate for harm caused by an institution in the course of its activities, as well as other payments due to court decisions that have entered into legal force, provided for execution at the expense of the relevant budget in the current financial year - in the amount of accrued obligations (payments).

Unlike budget obligations (that is, planned, expected expenses), a monetary obligation arises as a result of the occurrence of conditions that require the institution to fulfill its obligations. Monetary liabilities arise as a result of an institution making budgetary commitments.

Reflection in budgetary accounting of accepted monetary obligations is carried out in accordance with paragraph 141 of Instruction No. 162n. In the credit of the account, the recipient of budgetary funds shall reflect the amounts of the institution's monetary obligations assumed by him within the limits of budgetary obligations (budget allocations), estimated assignments approved for the corresponding period, as well as the amount of changes made to the amount of accepted monetary obligations, in correspondence with the debit of the corresponding accounts of the analytical accounting for account 050201000 "Commitments".

Example

The institution has entered into an agreement for information technology support of the software product. The following business transactions are reflected in budget accounting:
1. Reflected budgetary commitments for other services in the amount of the cost of services under the contract:
Debit 1.501.X.3.226 Credit 1.502.X.1.226
2. The accepted monetary obligations for other services are reflected in the amount of accepted monetary obligations (invoice for payment, act of completed work (services rendered), etc.):
Debit 1.502.X.1.226 Credit 1.502.X.2.226
3. A settlement was made with the supplier for the work performed (services rendered):
Debit 1.302.2.6.830 Credit 1.304.0.5.226

Accounting for liabilities in budgetary and autonomous institutions

As follows from the letter of the Ministry of Finance of Russia dated 21.01.13 No. 02-06-07 / 155, budgetary and autonomous institutions reflect the obligations assumed, including monetary ones, in the manner prescribed by Instruction No. 174n, as well as Instruction No. 183n. In this case, institutions should take into account the provisions of paragraphs 1 and 2 of the letter of the specified letter of the Ministry of Finance.

Budgetary and autonomous institutions should, first of all, pay attention to the following points in terms of reflecting the assumed obligations in the accounting:

• public regulatory obligations to individuals provided for execution at the expense of the relevant budget in the current financial year are reflected in the accounting records in the amount of accrued public regulatory obligations (payments);
• obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions to reimburse the normative costs associated with the provision of state (municipal) services (performance of work) by them in accordance with the state (municipal) assignment - in the amount of the concluded agreements;
• obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions for other purposes:

In the amount of contracts (agreements) concluded on the provision of a subsidy, unless another basis for providing a subsidy for other purposes is provided for by regulatory legal acts,

In the amount of the limits of the budgetary obligations of the relevant budget for the specified purposes, if, in accordance with regulatory legal acts, the basis for the provision of subsidies for other purposes is not the conclusion of relevant contracts (agreements);

• obligations to provide from the relevant budget budgetary and autonomous institutions, as well as state (municipal) unitary enterprises, subsidies for capital investments, stipulated by the agreement (contract), provided for execution in the current financial year - in the amount of agreements (contracts) concluded.

The adoption by a budgetary (autonomous) institution of the corresponding expenditure obligations (within the limits of the announced planned assignments) is reflected as follows:

Debit 0.506.X.0.200,300 Credit 0.502.X.1.200,300

Acceptance of monetary obligations by a budgetary (autonomous) institution (within the limits of accepted expenditure obligations) on the basis of primary accounting documents (timesheet, invoices, acts, invoices, etc.) is reflected as follows:

Debit 0.502.X.1.200,300 Credit 0.502.X.2.200,300