Legislative base of the Russian Federation. Differences between charts of accounts of budgetary, autonomous and state institutions Instruction for autonomous institutions 183n

Works Edition from 23.12.2010

ORDER of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTING ACCOUNTS OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order)

Zakonbase: The Chart of Accounts and Instructions for filling it out are included in the system as separate documents

Based on article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; 45, Art. 5424), clauses and Resolutions of the Government of the Russian Federation of April 7, 2004 N 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908 ; 2007, N 45, Art. 5491; N 5, Art. 411) and for the purpose of legal regulation in the field of accounting I order state (municipal) autonomous institutions:

1. To approve the Chart of accounts for the accounting of autonomous institutions in accordance with Appendix No. 1 to this Order.

2. To approve the Instruction on the application of the Chart of accounts for accounting of autonomous institutions in accordance with Appendix No. 2 to this Order.

3. This Order is applied when forming accounting policies state (municipal) autonomous institution, since 2011.

Vice-chairman
Government of the Russian Federation -
Minister of Finance of the Russian Federation
A.L. KUDRIN

On the website "Zakonbase" there is an ORDER of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTS OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order) in the most recent edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use the convenient navigation or advanced search.

On the website "Zakonbase" you will find the ORDER of the Ministry of Finance of the Russian Federation of 12/23/2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTS OF ACCOUNTING AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order) in a fresh and full version and amendments to which all changes are made. This guarantees the relevance and accuracy of the information.

At the same time, you can download the ORDER of the Ministry of Finance of the Russian Federation of 23.12.2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTING ACCOUNTS OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order) can be completely free of charge, both completely and in separate chapters.

Comment

Debit 2 210 13 560 Credit 2 210 12 660 - the amount of VAT accepted for deduction on advances transferred against the forthcoming deliveries of goods, performance of work, rendering of services was credited (paragraph 112 of Instruction No. 174n, paragraph 115 of Instruction No. 183n).

Sub-article 174 of KOSGU reflects the financial result from a decrease (write-off) in the amount of accrued income in accordance with the law. For example, by the decree of the Government of the Russian Federation dated 03/14/2016 No. 190 in 2016, customers were allowed to write off the accrued amounts of penalties (fines, penalties) if certain conditions were met.

To reflect cash receipts and disposals, Subarticle 174 of KOSGU is not applied. In other words, code 174 is used only to determine the financial result from these transactions for accounting purposes:

Debit X 401 10 174 Credit X 205 XX 660, X 209 XX 660 - the amount of accrued income (including monetary penalties - fines, penalties, penalties) has been reduced when making a decision in accordance with the law (paragraph 152 of Instruction No. 174n, p. 180 of Instruction No. 183n). The exception is the write-off of unrealistic debt collection.

The Report on financial results activity of the institution (f. 0503721) data on account 0 401 10 174 are not shown separately. At the same time, they form the final result for line 090 (clause 53 of Instruction No. 33n as amended).

To bring it into line with the Unified Chart of Accounts, approved. By order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, the charts of accounts of accounting of budgetary and autonomous institutions were supplemented with off-balance accounts 40 "Assets in management companies" (read about the changes made to Instruction No. 157n).

They are summarized in the table.

From January 1, 2017, clause 21.1 of Instruction No. 157n entered into force, according to which the account number of the chart of accounts of accounting for budgetary, autonomous institutions in categories 1 - 4 includes the section code, the budget expenditure subsection code. This rule applies to all accounts.

Thus, from 01.01.2017 in categories 1 - 4 of account numbers 101 00, 102 00, 103 00, 104 00, 105 00 the codes of the section, subsection of classification of budget expenditures are indicated, and in categories 5 - 17 - zeros. This is true both for non-financial assets that were listed on the balance sheet before January 1, 2017, and for those coming in the current year.

For additional information, the institution has the right to indicate in categories 1 - 17 account numbers in which instructions No. 174n and 183n provide zeros, codes budget classification... The decision on the need for analytical accounting is made by the financial body, founder, institution. The procedure for applying additional codes is fixed in the accounting policy.

Fixed assets

In case of dismantling or partial liquidation of a fixed asset, its cost is written off from the accounting - in categories 24 - 26 of the analytical account number of account 0 101 00 000, the code 410 of KOSGU is indicated (clause 12 of Instruction No. 174n in the new edition):

Depreciation previously accrued on the dismantled property is distributed among the newly registered objects. The decision on such distribution is made by the commission on the receipt and disposal of assets. The distribution method is established in the accounting policy.

When reflecting in the accounting the movement of fixed assets between groups and (or) types of property in the institution in categories 24 - 26 of the account number of the analytical accounting of account 0 101 00 000 on debit and credit, code 310 KOSGU is indicated. In instruction No. 174n, 183n such a clarification was not made, but it is contained in paragraph 7 of Instruction No. 162n.

The movement must be due to changes in the characteristics of the object. Examples are the transfer of premises from residential to non-residential by the decision of the authorized authority, transfer of an object from a particularly valuable to another movable property or vice versa.

In this case, the correspondences of invoices are as follows:

Please note that the above correspondence is not intended to correct errors made earlier in the accounting, for example, when the property was classified as inventory, but according to its criteria is the main tool.

Non-produced assets

Amounts owed for compensation of expenses incurred budgetary institution in connection with the implementation of the requirements established by law, are reflected in the debit of account 0 209 30 000 "Calculations for compensation of costs" and the credit of account 0 401 10 130 "Income from the provision of paid services".

Please note, according to Appendix 2 to Instruction No. 162n in the new edition, in categories 1 - 17 of the account number 0 209 30 000 it is now allowed to indicate the KRB code, obviously, in case of compensation for the institution's costs.

Financial results

When recording subsidies, institutions can also use the explanations given in the letter of the Ministry of Finance of Russia dated 05.04.2013 No. 02-06-07 / 11164 (in the part that does not contradict the current editions of the instructions).

Authorization of expenses

Financial statements

• if the return of income of previous years exceeds the amount of income of the reporting financial year (taking into account their returns), reflected in account 17, the indicators in line 171 are reflected with a minus sign;
• data on account 18 (line 180) are shown in the context of the total amounts of income in terms of disposals for the return of the balances of subsidies (grants) of previous years (line 181), expenses (taking into account the return of expenses of the current year) and payments by sources of financing the deficit of the institution's funds ( lines 182, 183). Negative values \u200b\u200bfor score 18 are not allowed.

In addition, the Help as part of the Balance sheet has been supplemented with line 300 to reflect data on off-balance sheet 40.

). In column 1 of section. 1 indicates the numbers of the corresponding analytical accounts, reflecting the indicators of settlements (debts - receivables or payables) in terms of balances at the beginning, end of the reporting period and (or) at the end of the same period of the last financial year and (or) turnovers to increase (decrease) the debt generated in the reporting period.

Accounts receivable and payable, which are recorded in the accounts of budgetary accounting, are reflected in the Information (f. 0503769) according to the following rules:

If, according to the calculations, the indicators in columns 2-14 were not formed (have a zero value), column 1 is not filled.

Section 3 "Analytical information on the movement of overdue receivables, accounts payable"Information (f. 0503769) is excluded.

Order of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n
"On approval of the Chart of accounts for accounting of autonomous institutions and Instructions for its application"

With changes and additions from:

2. To approve the Instruction on the application of the Chart of accounts for accounting of autonomous institutions in accordance with Appendix No. 2 to this order.

The provisions of the Instruction in terms of primary accounting documents are applied in accordance with accounting policies subject of accounting and the provisions of the order of the Ministry of Finance of the Russian Federation of March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), bodies local government, governing bodies of state extrabudgetary funds, state (municipal) institutions, and Guidelines for their application "(registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519; official Internet portal of legal information http://www.pravo.gov.ru, June 8, 2015).

3. This order is applied in the formation of the accounting policy of the state (municipal) autonomous institution, starting from 2011.

Registration N 19713

A separate chart of accounts for the accounting of autonomous institutions and instructions for its application were approved. The latter establishes a unified procedure for these organizations to reflect assets, liabilities and facts of economic activity on the plan accounts.

Business transactions, depending on their economic content, are reflected in the accounts of the work plan approved by the institution as part of the formation of accounting policies. It provides analytical codes for the type of accounting object, codes for the type of receipts (incomes), disposals (expenses, costs) - 24-26 digits of the account number, corresponding to the data structure fixed by the plan of financial and economic activities of the institution.

It is allowed to enter additional analytical codes of accounts, ensuring the formation of the necessary information in accounting, as well as to determine, by agreement with the founder, the missing correspondence of accounts.

The order is applied in the formation of the accounting policy of an autonomous institution since 2011.

Order of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "On approval of the Chart of accounts for accounting of autonomous institutions and Instructions for its application"

Registration N 19713

This order is applied in the formation of the accounting policy of a state (municipal) autonomous institution, starting from 2011.

This document is amended by the following documents:

The changes come into force on February 10, 2019 and are applied when forming accounting policies and accounting indicators, starting from 2019.

Russian Federation

ORDER of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTING ACCOUNTS OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order)

The law is simple: the Chart of Accounts and Instructions for filling it out are included in the system as separate documents

Based on article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; 45, Art. 5424), clauses and Resolutions of the Government of the Russian Federation of April 7, 2004 N 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908 ; 2007, N 45, Art. 5491; N 5, Art. 411) and for the purposes of legal regulation in the field of accounting by state (municipal) autonomous institutions I order:

1. To approve the Chart of accounts for the accounting of autonomous institutions in accordance with Appendix No. 1 to this Order.

2. To approve the Instruction on the application of the Chart of accounts for accounting of autonomous institutions in accordance with Appendix No. 2 to this Order.

3. This Order is applied in the formation of the accounting policy of the state (municipal) autonomous institution, starting from 2011.

Vice-chairman
Government of the Russian Federation -
Minister of Finance of the Russian Federation
A.L. KUDRIN

Regulations on the Ministry of Health of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 19, 2012 N 608 (Collected Legislation of the Russian Federation, 2012, N 26, Art.3526; 2013, N 16, Art. 1970; N 20, Art. 2477 ; N 22, Art. 2812; N 33, Art. 4386; N 45, Art. 5822; 2014, N 12, Art. 1296), I order:

1. To approve the list of medicines for medical use subject to quantitative accounting, in accordance with the appendix.

2. To declare invalid:

order of the Ministry of Health and social development Of the Russian Federation of October 13, 2006 N 703 "On Amending the Order of the Ministry of Health and Social Development of the Russian Federation of December 14, 2005 N 785" (registered by the Ministry of Justice of the Russian Federation on November 7, 2006, registration N 8445);

Minister
IN AND. SKVORTSOVA

<1> Medicines for medical use listed in this list are subject to quantitative accounting, regardless of their trade name.

I. Medicines - pharmaceutical substances and medicinal products containing narcotic drugs, psychotropic substances and their precursors (their salts, isomers, stereoisomers) and included in the lists, III, of the list of narcotic drugs, psychotropic substances and their precursors subject to control in the Russian Federation approved by Decree of the Government of the Russian Federation of June 30, 1998 N 681<1> (hereinafter referred to as narcotic drugs, psychotropic substances and their precursors), in combination with pharmacologically inactive substances, as well as drugs containing narcotic drugs, psychotropic substances and their precursors in combination with pharmacologically active substances: (as amended by the Order of the Ministry of Health of the Russian Federation of 05.04.2018 N 149n)

<1> Resolution of the Government of the Russian Federation of June 30, 1998 N 681 "On approval of the list of narcotic drugs, psychotropic substances and their precursors subject to control in the Russian Federation" (Collected Legislation of the Russian Federation, 1998, N 27, Art. 3198; 2004, N 8 , Art.663; N 47, Art. 4666; 2006, N 29, Art. 3253; 2007, N 28, Art. 3439; 2009, N 26, Art. 3183; N 52, Art. 6572; 2010, N 3 , Art.314; N 17, Art. 2100; N 24, Art. 3035; N 28, Art. 3703; N 31, Art. 4271; N 45, Art. 5864; N 50, Art. 6696, Art. 6720 ; 2011, N 10, Art. 1390; N 12, Art. 1635; N 29, Art. 4466, Art. 4473; N 42, Art. 5921; N 51, Art. 7534; 2012, N 10, Art. 1232 ; N 11, Art. 1295; N 19, Art. 2400; N 22, Art. 2864; N 37, Art. 5002; N 48, Art. 6686; N 49, Art. 6861; 2013, N 9, Art. 953; N 25, Art. 3159; N 29, Art. 3962; N 37, Art. 4706; N 46, Art. 5943; N 51, Art. 6869; 2014, N 14, Art. 1626; N 23, Art. 2987; N 27, Art. 3763; N 44, Art. 6068; N 51, Art. 7430; 2015, N 11, Art. 1593; N 16, Art. 2368; N 20, Art. 2914; N 28, art. 4232; N 42, art. 5 805; 2016, N 15, Art. 2088; 2017, N 4, Art. 671, No. 10, Art. 1481, No. 23, art. 3330; N 30, Art. 4664; No. 33, Art. 5182). (as amended by the Order of the Ministry of Health of the Russian Federation of 05.04.2018 N 149n)

Allobarbital

Alprazolam

Aminorex

Amobarbital

Amfepramon

Bromazepam

Brotizolam

Buprenorphine

Buprenorphine + Naloxone (drugs) (as amended by the Order of the Ministry of Health of the Russian Federation of October 31, 2017 N 882n)

Butalbital

Butobarbital

Butorphanol

Galazepam

Haloxazolam

4-hydroxybutyrate

Dextromoramide

Dextropropoxyphene

Delorazepam

Diazepam

Diazepam + cyclobarbital

Diphenoxylate

Diethyl ether (45 percent or more)

Zolpidem

Kamazepam

Ketazolam

Clobazam

Clorazepate

Clotiazepam

Lefetamine

Loprazolam

Lorazepam

Lormetazepam

Mazindol

Medazepam

Mesocarb

Meprobamate

Methylphenobarbital

Mefenorex

Midazolam

Modafinil

Nalbuphin

Nimetazepam

Nitrazepam

Nordazepam

Oxazepam

Oxazolam

Oxycodone

Oxycodone + naloxone (drugs) (as amended by the Order of the Ministry of Health of the Russian Federation of October 31, 2017 N 882n)

Pentazocine

Potassium permanganate (at a concentration of 45 percent or more)

Pinazepam

Pipradrol

Pyritramide

Prazepam

Prosidol

Pseudoephedrine (at a concentration of 10 percent or more)

Sekbutabarbital

Sufentanil

Temazepam

Tetrazepam

Tianeptine

Triazolam

Trimeperidine

Phenylpropanolamine (at a concentration of 10 percent or more)

Phenobarbital

Fentanyl

Phentermine

Fludiazepam

Flunitrazepam

Flurazepam

Chlordiazepoxide

Cyclobarbital

Ergometrine (at a concentration of 10 percent or more)

Ergotamine (at a concentration of 10 percent or more)

Estazolam

Ethyl loflazepate

Ethylmorphine

Ephedrine (at a concentration of 10 percent or more)

II. Medicines - pharmaceutical substances and medicinal products containing potent and poisonous substances (their salts, isomers, ethers and esters, mixtures and solutions, regardless of concentration) included in the lists of potent and poisonous substances for the purposes of Article 234 and other articles of the Criminal Code of the Russian Federation Federation approved by Decree of the Government of the Russian Federation of December 29, 2007 N 964<1> (hereinafter referred to as potent and poisonous substances), in combination with pharmacologically inactive substances, as well as medicinal products containing potent and toxic substances in combination with pharmacologically active substances (subject to their inclusion in the list as a separate item):

<1> Collected Legislation of the Russian Federation, 2008, N 2, Art. 89; 2010, N 28, Art. 3703; 2012, N 10, Art. 1232; N 41, Art. 5625; 2013, N 6, Art. 558; N 9, art. 953; N 45, Art. 5831.

Androstanolone

Aceclidine

Benactisin

Benzobarbital

Bromized

Hexobarbital

Hyoscyamine

Gestrinone

Snake venom (with the exception of dosage forms for external use - creams, ointments, gels)

Zopiclone

Carbacholine

Clozapine

Clonidine

Clostebol

Levomepromazine

Mesterolone

Methandienone

Methandriol

Methenolone

Methyltestosterone

Nandrolone

Norklostabol

Bee venom (except for dosage forms for external use - creams, ointments, gels)

Sibutramine

Scopolamine

Ethyl alcohol (Ethanol) (as amended by the Order of the Ministry of Health of the Russian Federation of 10.09.2015 N 634n)

The sum of belladonna alkaloids (with the exception of solid dosage form - suppositories) (as amended by the Order of the Ministry of Health of the Russian Federation of 10.09.2015 N 634n)

1-testosterone (except for dosage forms for external use - creams, ointments, gels)

Sodium thiopental

Tramadol

Tramadol 37.5 mg + paracetamol

Trihexyphenidil

Ethyl chloride

III. Combined medicinal preparations containing, in addition to small amounts of narcotic drugs, psychotropic substances and their precursors, other pharmacological active substances<1>:

7) phenylpropanolamine in an amount up to 75 mg inclusive (per 1 dose of a solid dosage form) or up to 300 mg inclusive (per 100 ml or 100 g of a liquid dosage form for internal use);

8) phenobarbital in an amount of up to 15 mg inclusive in combination with codeine (or its salts), regardless of the amount (per 1 dose of a solid dosage form);

9) phenobarbital in an amount up to 20 mg, inclusive, in combination with ephedrine hydrochloride, regardless of the amount (for 1 dose of a solid dosage form);