Accounting policies are not uniform forms. A sample of the preparation of accounting policies for individual entrepreneurs and limited liability companies based on Accounting for raw materials and materials

Any organization must keep accounting and tax records, fixing the methods of their conduct in accounting policies. The accounting policy of the organization creates unified system accounting and document management, which must be followed by all employees and departments of the company. Lack of accounting policies - a gross violation for which the company may be fined. How to draw up an accounting policy for 2018, and what features should be taken into account - this is our material.

Accounting policy of the enterprise: general requirements for registration

The accounting policy is drawn up according to the rules, established by law on accounting No. 402-FZ dated 06.12.2011, as well as PBU 1/2008. In addition, each industry may have its own regulations that affect its content.

The accounting policy consists of two parts: accounting and tax. They can be drawn up as a single document, consisting of two sections, or made two separate provisions.

The organization's accounting policy is applied continuously from year to year, and reasonable changes can be made to it only from the beginning of the reporting year. The order on accounting policy is approved by the head, no later than 90 days after the registration of the company. For example, the 2017 accounting policy was to be adopted before December 31, 2016, and the document approved in 2017 will only come into force on January 1, 2018.

The accounting policy of the organization should reflect the accounting methods only for the actually available assets, transactions, and liabilities. In the text of the document, it is advisable to fix those accounting points for which there is a choice from several options, or the law on them does not contain an unambiguous interpretation. For example: what methods of depreciation are used, how reserves are created, etc. Rewrite the unambiguous provisions of the PBU, or Of the Tax Codeoffering no choice is pointless.

"Accounting policy of the organization" PBU 1/2008: changes

Amendments entered into force in PBU 1/2008 "Accounting policy of the organization" from 06.08.2017 (order of the Ministry of Finance of the Russian Federation of 28.04.2017 No. 69n). Its provisions include, inter alia, the following innovations:

• the PBU "Accounting Policy" now applies to all legal entities, except for credit and state organizations,
• a rule was introduced on the independent choice of the method of accounting, regardless of the choice of other organizations, and subsidiaries are selected from the standards approved by the parent company (clause 5.1),
• the concept of rationality of accounting has been clarified - accounting information should be useful enough to justify the costs of its formation (clause 6),
• in cases where a certain method of accounting is absent in federal standards, the organization develops it itself, proceeding from cl. 5 and 6 of PBU 1/2008 and accounting recommendations, consistently referring to IFRS, federal (PBU) and industry accounting standards (clause 7.1), and firms conducting simplified accounting (small businesses, non-profit organizations, Skolkovo participants) , when forming an accounting policy, it is enough to be guided by the requirements of rationality (clause 7.2),

The content of the accounting policy of the organization (LLC)

Accounting policies should reflect:

• a list of normative acts on the basis of which the company keeps records: Law on Accounting No. 402-FZ, PBU, Tax Code of the Russian Federation, etc.,
• a working chart of accounts drawn up as an annex to accounting policies,
• positions responsible for organizing and maintaining records in the company,
• forms of the applied "primary", accounting and tax registers - uniform forms, or independently developed,
• amortization issues - accrual methods, frequency (monthly, yearly, etc.),
• limits on the value of fixed assets, the procedure for their revaluation,
• accounting of materials, finished products, goods,
• accounting of income and expenses,
• the procedure for correcting significant errors and the criteria for referring to them,
• other provisions that the organization deems it necessary to reflect.

If the "accounting" part of the organization's accounting policy is universal enough for everyone, then the tax one will be different for each taxation regime, but in any case should contain:

• information on the applied tax system, and if there is a combination of tax regimes - the procedure for maintaining separate accounting,
• how taxes are paid in separate divisions, if any,
• whether the company has tax incentives, and under what conditions they are valid.

Accounting policy of the simplified tax system

The nuances of the tax accounting policy with the "simplified" depend on the selected object: "income" (6%), or "income minus expenses" (15%).

Applying STS “income”, tax policy should reflect:

• the procedure for accounting for income,
• indicate how to reduce tax base paid insurance premiums,
• in what order and at what rate the tax and advance payments are calculated,
• tax register - KUDIR.

With the object "income minus expenses", special attention should be paid not only to income, but also to expenses, indicating:

• accounting procedure for fixed assets, depreciation method,
• composition of material costs,
• the procedure for accounting for selling costs (if any),
• recognition of past losses in the current period,
• the procedure for calculating and paying the minimum tax,

the rest of the points of the tax policy will be similar to those indicated for the STS on "income".

Accounting policy OSNO

One of the main points of tax policy under OSNO is keeping records of income tax. The document should reflect:

• the procedure for recognizing direct and indirect costs of the enterprise (cash, or accrual method),
• the accounting procedure for fixed assets, whether increasing factors are applied for depreciation, amortization bonus, for which objects,
• methods for evaluating materials, raw materials and goods,
• are reserves formed for the even distribution of expenses throughout the year (vacations, doubtful debts, for OS repair, etc.),
• in what order the income tax and advance payments on it are calculated and paid,
• applicable tax registers, etc.

The specifics of VAT accounting when forming an accounting policy should be indicated to those who are exempt from tax, or who conduct transactions taxed at a rate of 0% - this concerns the procedure for distributing "input" VAT.

Accounting policy: sample

It is impossible to create a model accounting policy that would be equally suitable for all enterprises. Each case has its own characteristics, depending on the type of activity used tax regime and many other factors. The accounting policy, an example of which is given here, was drawn up for an enterprise operating on OSNO.

With the onset of 2017, in various regulatory documents of the organization, there are many documents with outdated and formulaic wording. The main regulatory document for an accountant in an organization - The accounting policy also needs updating in connection with the adoption of new legislative norms.

Changes to the section on accounting for fixed assets

From 01.01.2017, the Classification of Fixed Assets by Depreciation Groups, which is used to calculate depreciation in tax accounting, has been updated. Changes to the Decree of the Government of the Russian Federation of 01.01.2002, No. 1 were introduced by the Decree of the Government of the Russian Federation of 07.07.2016, No. 640.

The amendments are as follows:

• the provision that the Classification can be used for purposes of accounting;
• the classification of fixed assets included in depreciation groups is valid in the new edition.

Prior to the introduction of these changes, most organizations determined the period of use of fixed assets in accounting according to tax classification. Normative acts allowed to do so. But since 2017, this norm has been canceled. The amendment is related to the fact that for accounting purposes, the organization must be guided by clause 20 of PBU 6/01, clause 59 of the Methodological Guidelines for accounting for fixed assets. According to PBU, the useful life of a fixed asset is the period during which the object will bring economic benefits. Due to this amendment, it is necessary to change the wording in the accounting policy. It is necessary to indicate that the useful life is determined in accordance with PBU. To bring tax and accounting closer together, an organization may still rely on tax classification when determining the useful life of a fixed asset in accounting. Property, plant and equipment in the classification are divided into groups on an economic basis and not arbitrarily. However, this should not be indicated in the accounting policy. The organization should have its own procedure for determining the timing in accounting. In some organizations, the term is determined by the commission on fixed assets, in some - by one accountant. This procedure must be reflected in the accounting policy.

Changes to the section on the procedure for creating a provision for doubtful debts

According to Art. 266 of the Tax Code of the Russian Federation, an organization in tax accounting has the right to create reserves for doubtful debts.

From 01.01.2017, organizations have the right to create a reserve for doubtful debts in an amount greater than in 2016. (amendments to the Tax Code of the Russian Federation were made Federal law No. 405-FZ dated 30.11.2016).

Since 2017, the norm has been in effect, according to which the amount of the reserve for doubtful debts should not exceed the largest of the following values: 10% of revenue for the previous tax period or 10% of revenue for the current reporting period (paragraph 5, clause 4, article 266 of the Tax Code of the Russian Federation).

Until 2017, the organization had no choice: the amount of the reserve created at the end of the reporting period should not have exceeded 10% of revenue for the current reporting period. In this regard, organizations that form a reserve in tax accounting must make appropriate changes to their accounting policy for tax purposes.

At the same time, since 2017, part of the debt in excess of the amount of the counter obligation is recognized as doubtful debt. That is, if the organization has accounts payable and receivable in settlements with one counterparty, then in tax accounting, a reserve for doubtful debts can be created in an amount no greater than the difference between receivables and payables, and not for the entire amount accounts receivable, as it was before.

Changes to the section on the procedure for recording losses for tax accounting purposes

For tax accounting purposes, in 2017, the procedure for writing off losses and creating reserves was changed. So, by virtue of paragraph 2 of Art. 283 of the Tax Code of the Russian Federation, the taxpayer has the right to transfer to the current reporting (tax) period the amount of losses received in the previous tax periods, subject to the restrictions established by clause 2.1 of the article. The aforementioned norm determines that in the reporting (tax) periods from 01.01.2017 to 31.12.2020, the tax base for the current reporting (tax) period, calculated in accordance with Art. 274 of the Tax Code of the Russian Federation, cannot be reduced by the amount of losses incurred in previous tax periods by more than 50%.

Previously, it was possible to reduce the tax base by the full amount of the loss.

If the accounting policy of the organization spelled out the procedure for accounting for losses, then it is necessary to amend this section.

Changes to the section on the accounting of insurance premiums

In connection with the transfer of the administration of insurance premiums to the Federal Tax Service of Russia, organizations need to approve in the accounting policy the form of an individual record card for the amounts of accrued payments and other remuneration and the amounts of accrued insurance premiums.

Keep records of accrued payments and other benefits, the amounts of insurance premiums related to them, in relation to each natural person, the employer is obliged by clause 4 of Art. 431 of the Tax Code of the Russian Federation.

In 2016, all insured organizations used the card form provided in the letter of the Pension Fund of the Russian Federation, the Federal Security Service of the Russian Federation dated 09.12.2014, No. AD-30-26 / 16030, 17-03-10 / 08/47380. FTS of Russia did not approve new form cards for 2017. The Federal Tax Service of the Russian Federation reserves the right for the organization to independently choose how to maintain this tax register.

It is necessary to approve the form of the tax register for recording insurance premiums in the accounting policy by issuing an order for the organization, and you can take the card used in 2016 as a basis. It should be noted that the FTS has the right to request these cards when conducting an audit, and for their absence, the organization may be fined 200 rubles. for each card, according to Art. 126 of the Tax Code of the Russian Federation.

Additions to the accounting policy on the procedure for maintaining separate accounting when providing Internet services to foreigners

From 01.01.2017 Law No. 244-FZ of 03.07.2016 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" comes into force. This law regulates the VAT taxation of Internet services. From 01.01.2017 in st. 148 of the Tax Code of the Russian Federation, an indication appeared that the place of sale of Internet services for paying VAT must be determined at the place of business of their buyer, and the list of services itself is given in the new article 174.2 of the Tax Code of the Russian Federation.

Since from the new year, when providing Internet services to foreigners, a foreign state is recognized as the place of their sale, the Russian organization for such operations has the right not to charge or pay VAT, since this operation is not subject to VAT taxation. In this case, it is necessary to keep separate VAT accounting.

The procedure for maintaining separate accounting of VAT when the seller performs both taxable VAT and exempt transactions is established in paragraph 4, 4.1 of Art. 170 of the Tax Code of the Russian Federation. According to the explanations of the regulatory authorities, as well as the current judicial practice, separate accounting must also be kept in the case of the sale of services (works) outside the Russian Federation that are not subject to VAT taxation.

At the same time, the organization has the right not to keep separate accounting in tax periods, if the share of total expenses for the acquisition and (or) sale of services not subject to VAT does not exceed 5% of the total amount of total expenses for the acquisition, production and (or) sale of goods (works, services) for this period. In this case, all VAT charged will be deducted.

In the tax accounting policy, you need to consolidate:

• the procedure for maintaining separate VAT accounting;
• does the organization apply the 5% rule, and, if it does, then reflect the procedure for determining total costs (letter of the Federal Tax Service of Russia dated March 22, 2011 No. KE-4-3 / 4475 (clause 1)).

Changes in the accounting policy for small businesses

By order of the Ministry of Finance of Russia dated May 16, 2016 No. 64n (entered into force on June 20, 2016), amendments were made to PBU 5/01, 6/01, 14/2007, 17/02 for organizations entitled to simplified accounting methods and reporting.

The subjects listed in clause 4 of Art. 6 of the Federal Law of 06.12.2011 No. 402-FZ "On accounting", including small businesses (SME).

Organizations related to small businesses are indicated in Art. 4 of the Federal Law of 24.07.2007, No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

It should be noted that in accordance with paragraph 1 of paragraph 5 of Art. 6 of Law No. 402-FZ "On Accounting", simplified accounting and reporting methods are not used by small businesses subject to mandatory audit. Thus, if an organization belongs to the SME by virtue of Law No. 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation", but is subject to mandatory audit by virtue of Law No. 307-FZ "On Auditing Activities", then the right to conduct simplified accounting with it no.

At the same time, the amendments made to PBU by Order No. 64n for organizations that are entitled to apply simplified accounting are as follows:

1. in PBU 5/01 "Accounting for inventories" additional clauses 13.1, 13.2, 13.3 were added, and clause 25 was added
   • the specified SMEs are entitled to evaluate the purchased inventories at the supplier's price. And other costs directly related to the acquisition should be included in the composition of expenses in full in the period in which they were incurred. Before the amendments were introduced, organizations entitled to simplified accounting reflected inventories at the actual cost formed taking into account all costs associated with their acquisition, including general expenses, excluding VAT (clause 8 of PBU 5/01). Only trade organizations had the right to include transportation costs to their own warehouse in sales costs (clause 13 of PBU 5/01).
   • micro-enterprises (SMEs with up to 15 people and income up to 120 million rubles) have the right to recognize the cost of raw materials, materials, goods, and other costs of production and sale as part of expenses for ordinary activities in full as they are acquired (carried out). Other organizations have the right to recognize these costs as expenses for ordinary activities in full, provided that the nature of their activities does not imply the presence of significant residues of inventories;
   • organizations can recognize expenses for purchase of inventories for management needs, as part of expenses for ordinary activities in full amount as they are acquired (carried out). This is a new norm that will facilitate accounting and document flow for inventory accounting;
   • organizations have the right not to create a reserve for a decrease in the cost of tangible assets (before amendments are made, inventories that are morally obsolete, completely or partially lost their original quality, or their current market value has decreased, were reflected in the balance sheet at the end of the reporting year, minus the reserve for a decrease in the cost of tangible The specified reserve is formed at the expense of financial results in the amount of the difference between the current market value and actual cost MPZ, if the latter is higher than the current market value... There were no exceptions to this provision for organizations entitled to simplified accounting);
2. 2. in PBU 6/01 "Accounting for fixed assets" an additional clause 8.1 was added, and clause 19 was amended:

   Organizations can determine the initial cost of property, plant and equipment:

   • when purchasing them for a fee - at the price of the supplier (seller) and installation costs (if such costs exist and if they are not included in the price);
   • during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the acquisition, construction and manufacture of fixed assets.
   • organizations can recognize expenses for the purchase of inventories for management needs, in the composition of expenses for ordinary activities in full amount as they are acquired (implemented). This is a new norm that will facilitate accounting and document management for inventories;

     Other costs directly related to the acquisition, construction and manufacture of a fixed asset are included in the composition of expenses for ordinary activities in full in the period in which they were incurred.

     Prior to the introduction of these amendments, the initial cost of fixed assets was formed as the sum of all actual costs of the organization for the acquisition, construction and manufacture, excluding VAT, including general business expenses directly related to their acquisition, construction or manufacture (clause 8 of PBU 6/01).

   • organizations have the right to charge amortization:

     For fixed assets at a time in the amount of an annual amount as of December 31 of the reporting year, or periodically during the reporting year for the periods determined by the organization;

     For production and household inventory at a time in the amount of its initial value when accepted for accounting.

     This is the new norm. Previously, depreciation was charged in accordance with the method fixed in the accounting policy (linear, decreasing balance, in proportion to the volume of production, etc.).

3. in PBU 17/02 "Accounting for expenses for research, development and technological work"in paragraph 14, an additional rule has been introduced that allows organizations to write off R&D expenses as expenses for ordinary activities in full amount as they are carried out. Previously, the period for writing off R&D expenses was determined by the organization independently, based on the expected use of the results obtained, during which the organization can receive economic benefits (income), but not more than 5 years. In this case, the specified useful life cannot exceed the period of the organization's activity.
4. in PBU 14/2007 "Accounting intangible assets» supplemented by clause 3.1, which makes it possible to recognize expenses for the acquisition (creation) of intangible assets as part of expenses for ordinary activities in full as they are carried out.

Before the amendments were introduced, intangible assets were accounted for at historical cost, which was repaid through depreciation.

ADMINISTRATION OF MUNICIPAL EDUCATION Azov

RESOLUTION

from. Azov

On approval of the Regulation on accounting policy for the purposes

accounting (budget) and tax accounting for 2017 by administration municipal formation Azovskoe "

In pursuance of the Federal Law of December 6, 2011 No. 402-FZ "On accounting" and the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n "On approval of the Unified Chart of Accounts for accounting for state authorities (state bodies), bodies local government, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application "Administration of the Municipal Formation Azov

postage:

1. To approve the Regulation on accounting policy for the purposes of accounting (budget) and tax accounting for 2017 for the administration of the Azovskoe municipal formation in accordance with the appendix to this resolution.

2. To publish this resolution by placing it on the stands of organizations, institutions, enterprises and in public places and publish it on the official website of the administration of the Azovskoye municipal formation.

4. This resolution comes into force from the date of its official publication and extends its effect to legal relations arising from January 01, 2017.

5. To recognize as invalid the resolution of the Administration of the Municipal Formation of Azovskoye dated February 04, 2016 No. 4-a "On approval of the Regulation on accounting policy for the purposes of accounting (budgetary) and tax accounting for 2016 by the administration of the Municipal Formation Azovskoye"

6. I reserve control over the execution of this resolution.

municipal formation O.G. Zhernakova

Approved

administration decree

municipal Formation Azov

Accounting policy statement for purposes

accounting (budget) and tax accounting for 2017 by the administration of the municipal formation of Azov

Budget accounting in the institution is carried out in accordance with the Budget Code of the Russian Federation, Law of December 6, 2011 No. 402-FZ (hereinafter - Law No. 402-FZ), orders of the Ministry of Finance Russian Federation dated December 1, 2010 No. 157n "On Approval of the Unified Chart of Accounting Accounts for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application" ( hereinafter - Instructions to the Unified Chart of Accounts No. 157n), dated December 6, 2010 No. 162n "On approval of the Chart of accounts for budgetary accounting and Instructions for its application" (hereinafter - Instruction No. 162n), dated July 1, 2013 No. 65n "On approval Instructions on the Procedure for Applying the Budget Classification of the Russian Federation "(hereinafter - Order No. 65n), dated March 30, 2015 No. 52n" On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by Government Bodies (State Bodies), Local Self-Government Bodies, governing bodies of state non-budgetary funds, state (municipal) institutions , and Methodological instructions for their application "(hereinafter - Order No. 52n), other regulatory legal acts governing the issues of accounting (budget) accounting.

1. General Provisions

Accounting policy is implemented through:

Chart of accounts for budgetary accounting;

The procedure for reflecting operations on budget execution and cash services for budget execution budgetary system The Russian Federation on budgetary accounts;

List of typical correspondences of budget accounting accounts;

Other issues of organizing budget accounting.

Accounting is kept in in electronic format using accounting automation programs.

In accordance with part 1 of article 7 of the Law of December 6, 2011 No. 402-FZ, the head of the administration of the municipality is responsible for the organization of accounting in the institution, compliance with the law when performing business transactions.

Budget accounting is maintained by the accounting department headed by the chief accountant.

Budget accounting is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

The objects of accounting (budgetary) accounting are the property of organizations, their obligations and business operations carried out in the course of their activities.

The main tasks of accounting (budgetary) accounting are:

Formation of complete and reliable information about the activities of the organization and its property status, which is necessary for internal users accounting statements - managers and owners of the organization's property, as well as external ones - investors, creditors and other users of financial statements;

Provision of information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in the organization of business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved norms, standards and estimates;

Prevention of negative results of economic activity of the organization and identification of on-farm reserves to ensure its financial stability.

Accounting (budgetary) accounting of property, liabilities and business operations of organizations is maintained in the currency of the Russian Federation - in rubles.

Property owned by an organization is accounted for separately from the property of other legal entities held by this organization.

Accounting (budgetary) records are maintained by an organization continuously from the moment of its registration as a legal entity until reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation.

Documents are submitted to the accounting department according to the document flow schedule (Appendix 3).

Accounting for the execution of the estimate of income and expenditure on budget funds is carried out using the budget classification in the manner prescribed by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n "On approval of instructions on the procedure for applying the budget classification of the Russian Federation" and other regulatory documents approved as part of the implementation of the order on accounting policy.

Budget (budget) accounting is carried out using the accounting registers from Appendices No. 2 to Order No. 162n:

Journal of transactions for the "Cashier" account;

Journal of transactions with non-cash funds;

Journal of settlement transactions with accountable persons;

The journal of transactions with suppliers and contractors;

Journal of transactions with income debtors;

Journal of transactions of payments for labor;

Journal of transactions for the disposal and transfer of non-financial assets;

Journal for other transactions;

Main book.

Entries in the transaction logs are made as the transactions are performed, but no later than the next day after the receipt of the primary accounting document, both on the basis of separate documents and on the basis of a group of similar documents. Correspondence of accounts in the journal of transactions is recorded depending on the nature of transactions on the debit of one account and the credit of another account.

Transaction logs are signed by the chief accountant and the accountant who compiled the transaction log.

At the end of the month, the account turnover data from the transaction journals is written to the general ledger.

At the end of each reporting month, the primary accounting documents related to the corresponding transaction logs must be selected in chronological order and bound. With a small number of documents, binding can be done in a few months in one folder (case). On the cover, indicate: the name of the institution; name and number of the folder (case); reporting period - year and month; the starting and last numbers of the transaction logs; the number of sheets in a folder (case).

Monetary and settlement documents, financial and credit obligations are considered invalid without the signature of the chief accountant and should not be accepted for execution.

Requirements of the chief accountant for documenting business transactions and submitting them to the accounting department required documents and information is mandatory for all employees of the organization.

Employees of the institution (foremen, timekeepers, employees of economic planning, financial departments, labor departments and wages, accountable persons, accounting employees and others) create and submit documents related to their field of activity, according to the workflow schedule. For this, each performer is given an extract from the schedule. The extract lists the documents related to the field of activity of the contractor, the timing of their submission and the departments of the institution to which these documents are submitted.

Responsibility for adherence to the document flow schedule, as well as responsibility for the timely and good-quality creation of documents, their timely transfer for reflection in accounting and reporting, for the reliability of the data contained in the documents are borne by the persons who created and signed these documents.

The chief accountant exercises control over the compliance by the executors with the document flow schedule for the enterprise, institution.

2. Organization of accounting

Accounting is carried out by the accounting and reporting department of the institution.

The right to sign primary accounting documents is granted:

First signature: position held and surname, name, patronymic;

Second signature: position held and surname, name, patronymic.

Accounting for the execution of the estimate of income and expenses for budgetary funds ( budgetary activities) and estimates of income for off-budget funds (other income-generating activities) are carried out separately, taking into account sources at the expense of budgetary and outside budget funds.

Accounting for activities at the expense of extra-budgetary funds (targeted, gratuitous, non-refundable funds and other receipts) is carried out separately by type of receipts in accordance with approved estimates with the further inclusion of the result of activities in the single balance sheet of the institution.

The book "Magazine-main" is the same for all sources of funding.

The numbering of payment documents is continuous for all sources of funding.

In the cash outflow order, the “Received” field is filled in by the recipient manually.

Advance reports are numbered end-to-end.

An inventory of settlements with accountable persons is carried out once every three months.

An inventory of settlements with organizations and institutions is carried out once a year.

In order to ensure the reliability of accounting and reporting data, an inventory of inventories and fixed assets of the institution is carried out once a year.

The accounting of fixed assets is carried out by the materially responsible person.

Time worked is recorded in timesheets, which are handed over for processing to the accounting department according to the workflow schedule.

The procedure for classifying tangible assets to fixed assets, intangible assets, as well as inventories is determined by section. 1 of Appendix No. 2 to Order No. 162n.

The accounting of fixed assets is carried out in accordance with clauses 4-10 and 18-20 of the instruction (Appendix No. 2 to Order No. 162n).

The accounting of intangible assets is carried out in accordance with clauses 11-13 of the instruction (Appendix No. 2 to Order No. 162n).

Computer equipment accounting:

Write-off of computer equipment is carried out by a commission appointed by order of the head of the institution. Write-off acts are approved by the head of the institution or an authorized person.

Accounting for inventories is carried out in accordance with clauses 21 - 26 of the instruction (Appendix No. 2 to Order No. 162n).

Accounting for the execution of the budget estimate is carried out using the budget classification of the Russian Federation.

The expenditure of budgetary funds from a personal account opened with the Federal Treasury is reflected in the credit of account 1 304 05 000 “Settlements on payments from the budget with financial authorities”. The delivery of deposited wages, the return of current receivables, etc. are formalized as the recovery of cash expenses.

Actual expenses are recorded on accounts 1 401 20 200 "Expenses of the institution" and 1 106 00 000 "Investments in non-financial assets" in the context of the required analytics.

Accounting for the execution of the estimate of income and expenditure of targeted receipts is carried out by types of targeted receipts in accordance with the approved estimate.

Income administration is carried out according to the following codes for the classification of income of the Russian Federation:

951 1 08 04020 01 1000 110 "State duty for the performance of notarial acts by officials of local government bodies authorized in accordance with the legislative acts of the Russian Federation to perform notarial acts";

951 1 11 05035 10 0000 120 "Income from the lease of property that is in the operational management of the management bodies of rural settlements and institutions created by them (except for property of municipal budgetary and autonomous institutions)";

951 1 13 02995 10 0000 130 "Other income from compensation of expenses of the budgets of rural settlements";

951 1 14 01050 10 0000 410 “Income from the sale of apartments owned by rural settlements”;

951 1 17 05050 10 0000 180 “Other non-tax revenues of the budgets of rural settlements”;

951 2 02 01001 10 0000 151 “Subsidies to the budgets of rural settlements for the equalization of budgetary provision”;

951 2 02 03015 10 0000 151 "Subventions to the budgets of rural settlements for the implementation of primary military registration in the territories where there are no military commissariats";

951 2 02 03024 10 0000 151 "Subventions to the budgets of rural settlements for the implementation of the transferred powers of the constituent entities of the Russian Federation";

951 2 02 04999 10 0000 151 "Other interbudgetary transfers transferred to the budgets of rural settlements";

other codes of classification of income in accordance with the specifics of the institution.

When using non-unified forms of primary documents, the institution indicates a list of forms of primary accounting documents and forms according to which the drafting of documents is not provided for by the current legislation, but they are used to reflect business transactions, the timing of their preparation, as well as a list of officials responsible for their registration and approval.

In accordance with paragraph 2 of Art. 9 of the Law "On Accounting", the form of the primary document contains the required details:

1) the name of the document;

2) the date of preparation of the document;

3) the name of the economic entity that compiled the document;

5) the value of natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

6) the name of the position of the person (persons) who performed (performed) the transaction, the operation and the person responsible (responsible) for its execution, or the name of the position of the person (persons) responsible (responsible) for the registration of the event;

7) personal signatures of these persons, indicating their surnames and initials or other details necessary to identify these persons.

The list of positions of persons entitled to sign primary accounting documents is approved by the head of the institution in agreement with the chief accountant. Attached to the accounting policy:

1) a working chart of accounts for budgetary accounting (Appendix 1);

2) the document flow schedule (Appendix 2);

3) the frequency of formation of budget accounting registers on paper in the context of complex automation of budget accounting (Appendix 3);

4) the form of the defective statement (Appendix 4);

5) acceptance certificate (Appendix 5).

The budgetary institution provides reports in accordance with the deadlines from the main manager (manager) on the basis of the order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n "On approval of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budgetary system of the Russian Federation."

When conducting an inventory, the institution uses the Methodological Guidelines for Conducting an Inventory (Order of the Ministry of Finance of the Russian Federation of 13.06.1995 No. 49). The institution conducts an inventory of property and liabilities annually before drawing up annual budget reports on schedule based on the order of the head in the presence of members inventory commissionapproved by the relevant order for the next year. The composition of the inventory commission includes representatives of the administration, accounting employees, other specialists (engineers, economists, technicians, etc.).

The chairman of the inventory commission is appointed by the head of the institution.

The inventory is carried out in the presence of financially responsible persons. An unscheduled inventory is carried out when changing materially responsible persons, emergency circumstances, natural disasters, reorganization, liquidation of an institution.

Inventory lists can be filled in using computer and other organizational techniques, or manually.

Proposals on the regulation of discrepancies between the actual availability of values \u200b\u200band accounting data revealed during the inventory are submitted to the head for consideration. The final decision on the results of the inventory is made by the head of the branch within 10 days from the date of submission of the inventory certificate.

The results of the inventory should be reflected in the corresponding accounts of budget accounting.

In the organization, the composition of the following commissions is approved by the relevant orders:

Commission for the Investigation of Cases of Damage, Loss and Destruction of Documents. If necessary, representatives of investigative bodies, state fire supervision are invited to participate in the work of the commission;

Commission for acceptance, disposal and market valuation of fixed assets;

Commission for the assessment of the market value of tangible assets received from the liquidation of fixed assets;

Commission for acceptance and write-off of inventories;

Commission for checking cash discipline and conducting cash transactions;

Commission for acceptance of the results of repair work;

Commission for the destruction of strict reporting forms. The commission draws up an act on writing off strict reporting forms (the form is approved by the institution independently). The same procedure applies to incomplete and damaged forms. The basis for their destruction is the act of write-off drawn up by the commission.

Commission for inventory of non-financial assets, cash and liabilities.

Budget accounting is carried out in an automated way using a software product.

3. Methodology of accounting

For accounting, primary documents and accounting registers are used, approved by Order of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 52n.

An object of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally-articulated items that are a single whole and intended to perform a specific work.

Fixed assets do not include items that have been in service for less than one year, regardless of their value, inventories, as well as machinery and equipment handed over for installation and (or) subject to installation, material objects that are in transit or are included in unfinished capital investments.

The assignment of objects worth up to 3,000 rubles to fixed assets or inventories is determined by a comparative analysis of OKPO and OKOF data. In the absence of information about the object in OKOF, it must be classified as material stock.

Fixed assets are accepted for accounting at their initial cost. The historical cost of fixed assets is the amount of actual investments of institutions in the acquisition, construction and manufacture of fixed assets, which are accounted for on account 1 106 00 000 "Capital investments in fixed assets".

Investments for the acquisition, construction and manufacture of fixed assets are:

1) amounts paid in accordance with the contract to the supplier (seller), including VAT (except for their acquisition at the expense of funds from entrepreneurial and other income-generating activities);

2) the amounts paid to organizations for the performance of work under a construction contract and other contracts;

3) the amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

4) registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets;

5) customs duties;

6) remuneration paid to the intermediary organization through which the item of fixed assets was acquired;

7) costs for the delivery of fixed assets to the place of their use, including delivery insurance costs;

8) other costs directly related to the acquisition, construction and manufacture of an item of fixed assets.

Expenses for payment of contracts for the purchase of fixed assets, as well as contracts for construction, reconstruction, technical re-equipment, expansion and modernization of fixed assets in order to meet their own needs are carried out under article 310 of the EKR "Increase in the value of fixed assets".

The costs of paying contracts for the provision of transport services for the delivery of fixed assets are carried out in accordance with subsection 222 " Transport service»EKR.

The costs of paying for contracts for the installation of fixed assets, for the provision of property insurance services, consulting services for the acquisition of fixed assets are carried out in accordance with subsection 226 "Other services" of the EKR.

If the delivery agreement also provides for delivery, installation of fixed assets by the supplier or any other related services, payment is made, based on the essence of the agreement, in full cost under subsection 310 of the EKR. The rest of the services are considered in this case as additional within the framework of the main contract and are also paid for in accordance with subsection 310 of the EKR.

If several contracts have been concluded related to the acquisition of fixed assets, each of them is paid for according to the corresponding EKR code in accordance with the budget classification of the Russian Federation.

The historical cost of fixed assets received under a donation agreement is recognized as their current market value as of the date of acceptance for budget accounting, as well as the cost of services related to their delivery, registration and bringing them into a condition suitable for use.

Data on the current market value of an object of fixed assets can be obtained from the mass media (INTERNET, newspapers, advertising catalogs), from statistical bodies, manufacturing organizations, as well as from a specialized organization, appraisers.

Justification of the current market value of fixed assets should be confirmed by documentary printouts from the above sources, documents of appraisers, statistics bodies.

Reconstruction includes changes in the parameters of capital construction objects, their parts (height, number of floors, area, indicators of production capacity, volume) and the quality of engineering support. The date of the change in the initial value of the object of fixed assets is the date of completion of the reconstruction of the object.

Towards modernization - a set of works to improve an object of fixed assets by replacing its structural elements and systems with more efficient ones, leading to an increase in the technical level and economic characteristics of the object.

For retrofitting - the addition of fixed assets with new parts, parts and other mechanisms that will form a single whole with this equipment, give it new additional functions or change performance indicators, and their separate application will be impossible.

When concluding a state (municipal) contract, the subject of which is the modernization of unified functioning systems (such as: security and fire alarms, local area network, telecommunications center, etc.), which are not one inventory item of fixed assets, expenses are reflected as follows :

In terms of payment for the supply of fixed assets required for the modernization, it is reflected under article 310 "Increase in the value of fixed assets";

In terms of services for the development of documentation, as well as work on the installation, installation of equipment, its interface, - according to sub-article 226 "Other works, services" (Letter of the Ministry of Finance of the Russian Federation of 21.07.2009 No. 02-05-10 / 2931).

The unit of budget accounting for fixed assets is an inventory item.

Each object, except for objects worth up to 3,000 rubles inclusive, as well as soft inventory, dishes, regardless of cost, regardless of whether it is in operation, in stock or on conservation, is assigned a unique inventory serial number, which consists of ten characters and is defined as a serial number.

Inventory numbers of fixed assets written off from budget accounting are not assigned to newly accepted objects for budget accounting.

If it is impossible to apply the inventory number to the fixed asset object, it is indicated in the inventory card.

Depreciation on fixed asset items starts from the first day of the month following the month of accepting this item for accounting, and is made until the cost of this item is fully paid off or this item is written off from accounting.

Depreciation cannot be charged in excess of 100% of the value of fixed assets. Depreciation on fixed asset items ceases from the first day of the month following the month when the cost of the item is fully repaid or when this item is written off from the accounting records. For items of fixed assets used in the activities of the institution, depreciation for accounting purposes should be charged on a straight-line basis based on their book value and depreciation rates calculated in accordance with their useful lives.

The useful life for the purpose of calculating depreciation of fixed assets accepted for accounting shall be determined:

For fixed assets included in the 1st - 9th depreciation groups - in accordance with the Classification of fixed assets included in the depreciation groups, approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (for the longest period provided for the indicated depreciation groups);

For fixed assets included in the 10th depreciation group, - based on the Uniform norms depreciation charges for the complete restoration of the fixed assets of the national economy of the USSR, approved by the Decree of the Council of Ministers of the USSR dated 10.22.1990 No. 1072;

For fixed assets received free of charge - based on the period of their actual operation.

Intangible assets.

Assets are accepted for budget accounting as intangible assets that simultaneously satisfy the following conditions:

Lack of material and material (physical) structure;

Possibility of identification (separation, separation) from other property;

Use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the institution;

Long-term use, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;

Subsequent resale of this property is not expected;

The presence of duly executed documents confirming the existence of the asset itself and the exclusive right of the institution to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).

The useful life of objects of intangible assets is determined based on the validity period of the patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation, the expected life of this object.

Amortization of intangible assets is accrued linear way based on the initial (replacement) value of intangible assets and the depreciation rate calculated based on the useful life of this object.

The structure of intangible assets does not include:

material objects (material carriers) in which works of science, literature, art, computer programs and databases are expressed.

Material supplies.

According to p. 99, 100, 101 Instructions to the Unified Chart of Accounts No. 157n, inventory includes items used in the activities of an institution for a period not exceeding 12 months, regardless of their value. Assessment of inventories in accounting is carried out at the actual cost of each unit. The inventory unit is the item number.

The actual cost of inventories when manufactured by the institution itself is determined based on the costs associated with the manufacture of these assets.

Inventories are written off at the average actual cost.

The current market value of inventories is determined according to the data of the media (INTERNET, newspapers, advertising catalogs), statistical bodies, manufacturing organizations.

The justification for calculating the current market value is documented.

When determining the current market value, information is taken into account on transactions concluded at the time of acceptance of inventories for budget accounting, with identical (homogeneous) inventories under comparable conditions.

In particular, such terms of transactions are taken into account, such as the quantity (volume) of the supplied materials (for example, the volume of a consignment), the terms of fulfillment of obligations, the terms of payments usually used in transactions of this type, as well as other reasonable conditions that may affect prices ( their increase or decrease).

At the same time, the terms of transactions on the market for identical (and, in their absence, homogeneous) inventories are recognized as comparable if the difference between such terms either does not significantly affect the price of such inventories, or can be taken into account by means of amendments.

Inventories that do not belong to the institution, but are in its use or disposal in accordance with the terms of the contract, are taken into account in the amount of the value provided for in the contract.

Financially responsible persons keep records of inventories in the Book (Card) for accounting of material assets by name, grade and quantity.

Accounting for monetary obligations.

When registering and recording cash transactions, the institution is guided by the procedure for conducting cash transactions in the Russian Federation established by the Central Bank of the Russian Federation, taking into account the following features:

Cash is accepted at the cash desk according to strict reporting forms - receipts, PKO, KKT.

The issuance of cash is accountable for economic needs for up to 10 days in an amount not exceeding 100,000 rubles. financially responsible persons approved by the order of the head, in the absence of an order, funds are issued to the head of the subordinate institution on the basis of an application approved by the head of administration.

Cash documents: paid vouchers for fuels and lubricants, paid vouchers to rest homes, sanatoriums, received notifications for postal orders, postage stamps and state duty stamps are recorded on account 1 201 35 000 “Cash documents”. Cash documents are kept at the cash desk of the institution. Acceptance at the cash desk and issuance of cash documents from the cash desk is formalized by Receipt cash orders (f. 0310001) and outgoing cash orders (f. 0310002). Incoming and outgoing cash orders are registered in the Register of incoming and outgoing cash documents (f. 0310003) separately from cash transactions. Accounting for transactions with monetary documents kept in the Journal for other transactions.

Strict reporting forms include:

Receipt books;

Forms of work books and inserts to them.

Forms of strict reporting are taken into account in the conditional assessment of 1 ruble for 1 form on off-balance sheet account 03 - "Forms of strict reporting".

Income calculations

The institution carries out budgetary authority administrator of budget revenues. The procedure for exercising the powers of the administrator of budget revenues is determined in accordance with the legislation of Russia and other regulatory documents. The list of administered revenues is determined by the chief administrator of budget revenues.

The income received is reflected on account 1 210 02 000 "Settlements with the financial authority on budget receipts" in the manner prescribed in paragraph 91 of Instruction No. 162n.

Receipt and accrual of the administered income are reflected in the accounting on the basis of the primary documents attached to the extract from the personal account of the income administrator.

Calculations with accountable persons

Funds are issued on account of the order of the head or

service note, agreed with the head. Issuance of funds on account

is made by transferring to salary card financially responsible person.

The method of issuing funds must be indicated in a memo or order of the head.

Disbursement of funds on account is made to staff members who do not have arrears for previously received amounts, for which the deadline for submitting an advance report has come.

The maximum amount for the issuance of funds under the report (excluding travel expenses) is set at 10,000 (ten thousand) rubles.

In accordance with clause 6 of the instruction of the Bank of Russia dated October 7, 2013 No. 3073-U, on the basis of the order of the head, in exceptional cases the amount may be increased (but not more than the limit of cash settlements between legal entities) in accordance with the instructions of the Bank of Russia.

Submission deadline advance reports for amounts issued on account (except for amounts issued in connection with a business trip) - 30 calendar days (clause 26

When employees of the institution are sent on business trips in the territory of Russia, the expenses for them are reimbursed in accordance with the Regulations on the procedure and conditions for business trips, reimbursement of expenses related to business trips of persons holding municipal positions. Reimbursement of expenses on business trips exceeding the amount established by the Government of the Russian Federation is made in the presence of budget savings on actual expenses with the permission of the head of the institution, drawn up by an appropriate order.

Upon returning from a business trip, the employee is required to submit an advance report on the amounts spent within three working days.

Deadlines for reporting on powers of attorney issued to receive material

values \u200b\u200bare set as follows:

Within 10 calendar days from the date of receipt;

Within three working days from the date of receipt of material values.

Powers of attorney are issued to staff members with whom a full agreement has been entered into

material responsibility.

Settlements with debtors and creditors

Analytical accounting of settlements with suppliers (contractors) is carried out in the context of

creditors. Accounts receivable and payable for which the term limitation period expired, write off to the financial result after three years based on the data of the inventory.

On the basis of pp. 339, 371 Instructions to the Unified Chart of Accounts No. 157n off-balance sheet accounting is carried out based on the results of the inventory of debt based on the decision of the inventory commission of the institution:

After five years of reflection of debt on off-balance sheet accounting;

Upon completion of the term for the possible resumption of the debt collection procedure in accordance with the current legislation;

In the presence of documents confirming the termination of the obligation in connection with the death (liquidation) of the counterparty.

Analytical accounting of payments for benefits and other social benefits is carried out in the context of individuals - recipients of social benefits.

Analytical accounting of payroll calculations is carried out in the context of employees and other individuals with whom civil law contracts have been concluded.

Financial results

The following accounts are used to account for the financial result:

1.401.10. 000 "Income of the current financial year";

1.401.20.000 "Expenses of the current financial year";

1.401.30.000 "Financial result of previous reporting periods".

On accounts "Financial result" a comparison is made between accrued income and accrued expenses of the institution.

The institution does not apply account 1.401.40.000 "Deferred income".

The credit balance of the account reflects a positive result (profit) from the activities of the institution, and the debit balance reflects a negative result (loss).

At the end of the fiscal year, the financial result of the current activities of the institution is closed to account 1.401.30.000 "Financial result of previous reporting periods".

Off-balance sheet accounts

01 "Leased fixed assets"

This account takes into account the fixed assets accepted from third-party organizations under a lease agreement, an agreement for free use.

Analytical accounting for the account is carried out by lessors for each item of fixed assets (according to the inventory numbers of the lessor) in the Card for quantitative and total accounting of material assets.

02 "Material values \u200b\u200baccepted for safekeeping"

This account records the inventory taken by the institution for safekeeping.

Analytical accounting of material assets accepted for safekeeping is carried out by owner organizations, by types, grades and storage locations at negotiated prices or purchase prices.

This account also takes into account raw materials and materials accepted for processing at the prices stipulated in the contracts.

Analytical accounting for the account is carried out according to customers, types, grades of materials and their location on the Card for quantitative and total accounting of material assets.

03 "Forms of strict reporting"

This account takes into account the forms in storage and issued for the report valuable papers - receipt books, forms of work books and inserts to them, etc. Forms of strict reporting are taken into account in the conditional assessment of 1 ruble for 1 form.

Write-off of spent as well as damaged forms of strict reporting is carried out according to the Act on writing off of forms of strict reporting (f. 0504816).

Analytical accounting for the account is carried out for each type of forms and the places of their storage in the Book for accounting of strict reporting forms.

04 "Written off debt of insolvent debtors"

This account takes into account the debt of insolvent debtors within five years from the date of its write-off from the balance sheet in order to monitor the possibility of its recovery in the event of a change in the property status of debtors. The amounts received to pay off this debt are debited from this account and are subject to transfer to the income of the corresponding budget.

Analytical accounting for the account is kept in the Card for accounting of funds and settlements, indicating the surname, name and patronymic of the debtor or details of legal entities.

07 "Rollover awards, prizes, cups and valuable gifts, souvenirs"

This account counts valuable gifts and souvenirs.

Valuable gifts and souvenirs are recognized at the purchase price. Analytical accounting for the account is maintained for each item and its value in the Card for the quantitative and total accounting of material assets.

08 "Vouchers unpaid"

This account includes vouchers received free of charge from public, trade union and other organizations. Analytical accounting is carried out by types of vouchers, their quantity and nominal value in the Card for the quantitative and total accounting of material assets.

09 "Spare parts for vehicles issued instead of worn out"

This account takes into account material values \u200b\u200bissued for vehicles instead of worn-out ones (engines, batteries, tires and tires, etc.).

Analytical accounting for the account is kept in the Card of quantitative and total accounting in quantitative terms, indicating the position and surname of the recipient, date of receipt, serial number.

17 "Receipts of funds to the bank accounts of the institution"

The account is intended for the bookkeeping of receipts of funds to the bank accounts of institutions in the context of classification codes of incomes of the budgets of the Russian Federation, the return of these receipts. Analytical accounting for the account is carried out in the Multigraph card.

18 "Disposal of funds from bank accounts of the institution"

The account is provided for the bookkeeping of cash outflows from bank accounts of institutions in the context of the codes of the budget classification of the Russian Federation, as well as restoration of outflows. Analytical accounting for the account is carried out in the Multigraph card.

4. Technology of processing accounting information

Accounting information processing is carried out automatically using

software product AS "Smeta" and AS "URM".

Using telecommunication communication channels and electronic signatures, the accounting department carries out electronic document flow in the following areas:

System electronic document management from territorial body Treasury of Russia;

Transfer of reports on taxes, fees and other obligatory payments to

Inspectorate of the Federal Tax Service;

Transfer of reports on insurance premiums and personalized accounting information to the branch of the Pension Fund of Russia;

Transfer of reports on insurance contributions to the department of the Social Insurance Fund;

Placing information about procurement on the official website zakupki.gov.ru.

Without proper execution of primary (consolidated) accounting documents, any corrections (adding new records) in electronic databases are not allowed.

In order to ensure the safety of electronic data in accounting and reporting:

The server is saved daily backups Database;

Based on the results of the quarter and the reporting year, after submitting the reports, a copy of the database is recorded on an external medium - a CD-disk, which is stored in the chief accountant's safe;

At the end of each calendar month, accounting registers generated in electronic form are printed on paper and filed into separate folders in chronological order.

5. Primary and consolidated accounting documents, budget registers and rules

workflow

All documents on the movement of funds are accepted for accounting only with the signature of the head and chief accountant.

When processing accounting information, automated accounting is used for the following blocks:

Automated budget accounting of an institution as a budget recipient

funds, the manager of budgetary funds is carried out using the program AS "URM", "SUFD", AS "Smeta".

The summary of monthly, quarterly, annual budgetary reports on budget execution is compiled using the Svod-Smart web client;

The set of annual, quarterly budgetary reports of the GRBS - using the AS "Svod-Smart" program;

Information exchange of documents with the interregional operational management of the Treasury of Russia is carried out in the remote financial document management system (SUFD online) using electronic signature means in accordance with the legislation on the basis of an agreement on the exchange of electronic documents.

The institution uses unified forms of primary documents listed in Appendix 1 to Order No. 52n. When conducting business transactions for which standard forms of primary documents are not provided for, independently developed forms are used.

The order of movement and processing of primary accounting documents and reporting is governed by the document flow schedule given in Appendix 2.

The formation of registers according to Appendix 3 to Order No. 52n of accounting is carried out in the following order:

In the registers, in chronological order, the primary (consolidated) accounting documents are systematized (by the dates of transactions, the date of acceptance for accounting of the primary document);

The journal for registering incoming and outgoing orders is drawn up monthly, on the last working day of the month;

An inventory card for fixed assets is drawn up when the object is accepted for accounting, as changes are made (data on revaluation, modernization, reconstruction, conservation, etc.) and upon disposal. In the absence of these events - annually, on the last business day of the year, with information on the accrued depreciation;

An inventory card for group accounting of fixed assets is drawn up upon acceptance of objects for accounting, as changes are made (data on revaluation, modernization, reconstruction, conservation, etc.) and upon disposal;

An inventory of inventory cards for accounting for fixed assets, an inventory of fixed assets, a register of cards are filled in annually, on the last day of the year;

Book of accounting forms of strict reporting, book analytical accounting deposited salaries and scholarships are filled monthly, on the last day of the month;

Advance reports are stitched in chronological order on the last day of the reporting month;

Operation logs, main book filled monthly;

Other registers not listed above are filled in as required, unless otherwise

not established by the legislation of the Russian Federation.

If errors are detected in the accounting registers, the accounting staff analyze erroneous data, make corrections to the primary documents and the corresponding databases. Corrections should be made taking into account the following provisions:

To correct additional accruals or withdrawals of accruals at the expense of income and expenses current year additional accounting record or by the "red storno" method;

Restoration in the accounting of balances of previous years apply account 1.401.10.180

"Other income".

Primary and consolidated accounting documents, accounting registers are drawn up in the form of an electronic document signed with a qualified electronic signature. If it is not possible to draw up a document, register in electronic form, it can be drawn up on paper and certified with a handwritten signature. The list of employees who have the right to sign electronic documents and accounting registers is approved by a separate order.

Accounting documents, accounting registers and accounting (budgetary) statements are stored for the periods established in accordance with the rules for maintaining archival affairs, but not less than five years.

Electronic documents signed by a qualified electronic signature are stored in electronic form on removable media in accordance with the procedure for accounting and storage of removable media. At the same time, a journal of accounting and movement of electronic media is kept. The magazine must be numbered, laced and sealed with the seal of the institution. The maintenance and storage of the journal is assigned by the order of the head to the responsible employee.

At the request of another legal entity or individual, state body, the institution at its own expense makes copies of electronic

primary accounting document, electronic register. Copies of electronic documents

on paper, they are certified by the signature of the head and the seal of the institution.

6. For tax accounting

Tax registers are maintained electronically and on paper.

Responsibility for maintaining tax accounting rests with the head and chief accountant of the organization.

Budgetary institutions are taxpayers for the following taxes:

Corporate income tax.

Value Added Tax.

Corporate property tax.

Land tax.

Transport tax.

7. Changes in accounting policies

The accounting policy of the institution is applied from the moment of its approval sequentially from year to year. A change in accounting policy is introduced from the beginning of the financial year or in the event of a change in the legislation of the Russian Federation and regulations of the bodies regulating accounting, as well as significant changes in the conditions of the institution.

What features of accounting policies for 2017 should companies take into account on the simplified tax system?

Companies have the right to make a number of amendments to their accounting policies at any time, it is not at all necessary to wait for the end of the calendar year for this. All that is required is to prepare an appropriate order signed by the head. The act should reflect which items of the UE were changed or were completely excluded from the document. Define in the legal act a specific day on which the amendments will come into force.

As you know, changes are constantly taking place in the legislation, many of them are quite significant and require indication in amendments to the UP, some can be omitted. It is not at all necessary to immediately change the accounting policy of your enterprise with the publication of each new federal legal provision, otherwise this work may turn into an endless cycle of edits and additions.

Nevertheless, 2017 became a very “prolific” year for legislative innovations. Many changes relate to the activities of small simplified enterprises, and they need to be indicated in the approved accounting policy. These obligatory short stories will be discussed today.

Use a convenient free online service for preparing accounting policies 2017 from Buchsoft.

When does the simplified accounting policy require adjustment in 2017?

A company needs to make changes to the UP for 2017 on the USN if:

• existing amendments to the Tax Code of the Russian Federation, the Federal Law “On Accounting”, PBU and other regulatory legal acts of federal significance contribute to a significant impact on the activities of the organization;
• the company decided to start applying other accounting methods (clause 10 of PBU 1/2008, paragraph 6 of article 313 of the Tax Code of the Russian Federation).

Please note that the program "Buchsoft: Simplified System" provides correct, accurate and complete tax and accounting of the company on the simplified tax system.

From January 1 of the current year, the updated version of the RF Government Decree of 01.01.2002 No. 1 comes into force. The updated document excludes the phrase that the OS classifier can be used for accounting purposes. Previously, the following procedure was in force: finding an object according to the current classifier, assigning a linear depreciation scheme, establishing the same period of its practical application. This method implied no difference between tax and accounting. Is it harder now? Not at all. It's just that now the new edition of this resolution is not a legal normative act that regulates accounting, however, you will not find it directly applied to its use in the regulation of accounting. Therefore, it's time to check your UP. If the document does not contain references to Resolution No. 1, then it will be useful to indicate them. If you do not consider it necessary to refer to this legal act, you should determine the useful life of fixed assets in accounting based on technical regulations and manufacturer's recommendations, which is permitted by PBU 6/01.

Simplification of accounting for small businesses in 2017

When forming the UP for 2017, attention should be paid to innovations that ensured the expansion of freedom of choice and simplified the accounting of special regimes.

From January 1 of this year, small businesses, including those on the simplified tax system, have the right to refuse to form a reserve to reduce the cost of inventories, having indicated this nuance in their UP, which is consistent with the norms of paragraph 25 of PBU 5/01. Such changes are regulated by the Order of the Ministry of Finance of the Russian Federation dated May 16, 2016 No. 64n. Thus, the innovations allow small businesses to record raw materials and materials at the cost indicated by the supplier, excluding the costs of transportation, intermediary services and other similar costs. In addition, according to the newly introduced rules, the MPZ can be written off at one moment all at once, but this must be indicated in the UP.

You can do the same with the OS (at the cost of their purchase). Additional costs incurred when purchasing a fixed asset can now be included in miscellaneous costs.

If you find this method of operation more practical, include this feature in your accounting policy. It should be understood that all the indicated accounting methods are your right, not an obligation, that is why it is so important to reflect in the UP that you used the right given to you.

What else has changed for the small business on the simplified tax system with the introduction of new provisions?

Since the current year, the procedure for writing off R&D expenses, regulated by PBU 17/02, has changed. The company has the right to write off the entire cost of this group of work in the framework of ordinary activities as they are implemented. Thus, as such, R&D as an object that is subject to write-off within a limited five-year period no longer exists. The work is written off as it is carried out to general expenses on accounts 26 and 20.

Has undergone a change and recognition of expenses for the purchase and formation of objects of non-monetary assets under PBU 16/02. Now their recognition is possible among the costs of ordinary activities, which means that accounts 08 and 04 are not needed. Intangible assets are written off as needed for ordinary activities.

At the same time, there is a discrepancy between tax and accounting, however, this is the right of a small enterprise.

Consider the 2017 changes in insurance premiums

Do not forget to make changes in the accounting policy related to the transfer of rights to control insurance premiums from extrabudgetary funds to the Tax Office. This significant legislative change forces companies to approve in the UP the form of a card for personalized accounting of the amounts of accrued remuneration and insurance premiums.

In 2016, the insured used the form of the card approved by the letters of the Pension Fund and Social Insurance of the Russian Federation dated 09.12.2014 No. AD-30-26 / 16030 and No. 17-03-10 / 08/47380, respectively. Tax authorities will not introduce a new document form from 2017. Thus, the officials left the right of the method and form of maintaining this register to the policyholders themselves.

In any case, the chosen methodology in the UP should be reflected necessarily, if only because the accounting of the amounts of accrued remuneration and contributions is now regulated by the Tax Code (clause 4 of Art. 431 of the Tax Code of the Russian Federation).

When drawing up and changing the accounting policy for 2017, take into account a number of changes that are provided for by order of the Ministry of Finance No. 209n. See below for an example of accounting policies for 2017.

Reasons to amend the accounting policy

Regardless of the purpose for which the accounting policy has been developed, the grounds for adjusting its provisions are always the changes that have occurred, both within the institution and for objective circumstances.

For example, changes in legislation, and for accounting purposes, in addition to legislation, changes in federal (industry) standards. The indicated grounds, as well as changes in the types of activities of a budgetary institution, are not tied to the beginning:

• Tax period;
• Reporting year.

For tax accounting purposes, legislation is understood only as legislation on taxes and fees, and accounting consists of a number of federal laws and by-laws (hereinafter referred to as NLA).

In 2016, there was the only change in federal legislation that affected the accounting policy of budgetary institutions.

The change touches upon a problem that every budget institution has from time to time. Accordingly, all institutions need to reflect the change in the document that serves as the basis for putting the property on the balance sheet.

From the off-balance sheet to the balance sheet, since July 15, 2016, real estate is still transferred on the basis of an accounting statement.

But the basis for the formation of a certificate to confirm the fact of economic life, it is necessary to require an extract from the Unified State Register of Rights instead of a legal document. The corresponding changes were made by the Federal Law of July 3, 2016 No. 360-FZ.

Note that the majority of legal acts are developed not at the federal, but at the regional and local levels. These legal acts include various procedures for negotiating transactions and writing off property.

The accounting policy of each institution lists all legislative acts and regulations that the institution applies in accounting. But first, these acts are necessary, since changes at the regional or local level could well have passed the attention of the accountant. If necessary, it is necessary to adjust the accounting policy.

An example of the accounting policy of a budgetary institution for 2017

Tax changes that need to be recorded in the accounting policy

Endless reforms of accounting legislation were partially offset by the fact that the Tax Code of the Russian Federation was not affected by the changes. This conclusion follows from the draft Guidelines for Tax Policy for 2017-2019 published by the Ministry of Finance of Russia on October 5, 2016.

Usually, institutions draw up an accounting policy in the form of a package of organizational and administrative documents (ORD), which depend, among other things, on the need to implement managerial tasks.

OSA are provisions, orders, lists. In addition to the peculiarities of accounting on balance sheet and off-balance sheet accounts, the rules (procedure) can be fixed in individual OSA:

• Carrying out an inventory;
• Assignment of inventory numbers to accounting objects with the transfer of fixed assets, on which inventory numbers are not applied;
• Separate accounting;
• Conducting cash transactions.

Features of the accounting policy of a budgetary institution for 2017 for accounting purposes

Order No. 209n introduced a number of amendments to Instruction No. 157n, which must be reflected in the accounting policy. Check the working chart of accounts in the accounting policy

Accounting registers

Previously, data on payroll was reflected in the Journal of Payroll Transactions. since 2017, the name of the wage register has been changed: Journal of calculations for wages, salaries and scholarships. Transactions on accounting for obligations were reflected in the Journal for authorization, now the journal for authorization was excluded from the list of accounting registers.

Correction of errors in accounting

The procedure for how to correct the detected error when the reports were submitted, but the founder has not yet approved it, until 2017 it was not spelled out in Instruction No. 157n. Now, errors in accounting after submitting reports, but before their approval, correct this way. On the last day of the reporting period, make the necessary postings: additional or using the "red storno" method. Disclose information about them and what indicators in the reporting have changed in the Explanatory Note. About bug fixes

Inventory

The inventory was carried out in accordance with the procedure established by the accounting policy and order of the Ministry of Finance of Russia dated June 13, 1995 No. 49. Order No. 209n prescribed cases of compulsory inventory. Except for cases, by order of the Ministry of Finance No. 49, they added a mandatory inventory when transferring property to management, free use, as well as the buyout, sale of a set of accounting objects (property complex). Clarified that the results of the inventory reflect: in the accounting and reporting of the month when it was completed; in the annual reporting - for inventory at the end of the year; in the accounting for the date of liquidation or reorganization - for institutions that liquidate or reorganize.

Land value

Change in value land plots: clearly stated that following the revaluation cadastral value, adjust the cost of the site in the accounting and reflect in the reporting.

Labeling of soft inventory

Now, clothes and footwear for children from organizations for orphans and children left without parental care are not labeled.

You should also clarify the use of off-balance sheet accounts 17 and 18, 40 and 42.

You should also analyze all the letters of the Ministry of Finance published in 2016 and make additions to your accounting policy. The most interesting clarifications issued in 2016 include letters from the Ministry of Finance of Russia:

• Dated July 15, 2016 No. 02-05-10 / 41796 (purchase of fuels and lubricants as part of the purchase or by a business traveler as part of other travel expenses to the place of business and back on official vehicles);
• Dated July 15, 2016 No. 02-05-10 / 41780, dated July 1, 2016 No. 02-06-10 / 38856 (hereinafter - Letter No. 02-06-10 / 38856) - on the application of the budget classification code in the accounting account number when recording transactions with a non-financial asset.

Letter No. 02-06-10 / 38856 reflects issues of accounting for transactions with VAT:

• With income from the rental of property;
• With funds of grants from individuals;
• With debt obligations.

It is also necessary to pay attention to other letters of the Ministry of Finance of Russia:

• Dated July 1, 2016 No. 02-07-10 / 38580 (on real estate under the right of operational management);
• Dated July 21, 2016 No. 02-07-05 / 36038 (payment accounts payable);
• Dated April 25, 2016 No. 02-06-10 / 23859 (determination of the analytical group of the subspecies of budget revenues on account 021006000 "Settlements with the founder");
• Dated April 19, 2016 No. 02-07-10 / 22438 (writing off accounts payable to the budget);
• Dated March 25, 2016 No. 02-07-10 / 17036 (on medicines).

Features of the accounting policy of a budgetary institution for 2017 for tax purposes

Given the lack of projects, there is no need to be afraid of changes in the Tax Code of the Russian Federation, which come into force on January 1, 2017. It makes sense for accountants to study the explanations of the Ministry of Finance of Russia promulgated in 2016 and, if necessary, make additions to the accounting policy regarding federal taxes on:

• Added value (hereinafter - VAT);
• Profit of organizations;

Accounting policy - 2017: how to register global changes

The letters of the Ministry of Finance of Russia may be the most useful for supplementing the accounting policy:

• Dated October 13, 2016 No. 03-03-10 / 59757, dated June 22, 2016 No. 03-03-06 / 3/36253 (accounting budgetary institutionreceiving subsidies, expenses in calculating income tax).
• No. 03-07-14 / 39827 dated July 7, 2016 (VAT on the purchase of services for the lease of municipal property assigned to an institution on the basis of operational management).