Accounting for fixed assets instruction 157n. List of basic instructions for budget accounting

By Order of the Ministry of Finance of the Russian Federation dated September 27, 2017 No. 148n (hereinafter referred to as Order No. 148n), further changes are made to Instruction No. 157n . Currently, this document is posted on the website of the financial department and is being registered with the Ministry of Justice. Let's look at what innovations that are relevant for educational institutions and which it has prepared for accountants.

Unified chart of accounts.

The Unified Chart of Accounts has undergone minor changes. For example, account 206 61 “Calculations for advances on pensions, benefits and payments for pension, social and health insurance of the population” has been excluded.

The word “pensions” was removed from the name of account 206 63; now it is called: “Calculations for advances on benefits paid by organizations in the public administration sector.”

General provisions.

Paragraph 3 of Instruction No. 157n provides recommendations that institutions should take into account when maintaining accounting records. In particular, para. 12 of this paragraph establishes that accounting must reflect information that does not contain significant errors and distortions, allowing its users to rely on it as truthful. For the purposes of Instruction No. 157n, material information is information, the omission or distortion of which may affect the economic decision of the founders of the institution (users of information), made on the basis of accounting data and (or) accounting (financial) statements of the accounting entity.

Order No. 148n introduces additions according to which the reliability of the financial statements is not affected by the presence of errors and (or) distortions in the indicators of the financial statements of institutions that do not affect the economic decision of their founders made on the basis of data from such statements and do not form the indicators necessary for the assessment compliance by institutions with the conditions for receiving subsidies.

In addition, a new concept has been introduced - the “principle of prudence”. It means the following: when maintaining accounting records, an institution must ensure priority recognition in accounting of expenses and liabilities over the recognition of possible income and assets.

Error correction.

In accordance with clause 18 of Instruction No. 157n, additional accounting entries for correcting errors, as well as corrections using the “red reversal” method, are drawn up with a primary accounting document drawn up by the institution - a certificate (f. 0504833). The specified document must contain:

information on the rationale for making corrections;

name of the accounting register (transaction journal) being corrected, its number (if available);

the period for which it was compiled;

the period in which errors were identified (this requirement was introduced by Order No. 148n).

Also, Order No. 148n established that accounting records for correcting errors of previous years are subject to separation in accounting (budget) accounting and financial statements.

Inventory.

Order No. 148n in paragraph 20 of Instruction No. 157n, regulating the inventory of property, financial assets and liabilities, made clarifying amendments, according to which other accounting objects are also subject to inventory, including off-balance sheet accounts, and is carried out for the purpose of drawing up an annual report ( earlier - before compilation).

Working chart of accounts.

The procedure for creating a working chart of accounts is prescribed in clause 21 of Instruction No. 157n. Order No. 148n clarified that the formation of a working chart of accounts (in the 1st - 17th digits of the account number - the corresponding codes of the budget classification of the Russian Federation (their components), in the 24th - 26th digits - KOSGU) is carried out taking into account the provisions provided for by the instructions for application of the chart of accounts of budgetary accounting, chart of accounts of treasury accounting, chart of accounts of accounting of budgetary institutions, chart of accounts of accounting of autonomous institutions.

Non-financial assets.

Paragraph 22 of Instruction No. 157n contains information about what assets are accounted for in the accounts of the “Non-financial assets” section. Order No. 148n clarifies that these accounts must also take into account assets transferred for lease, free use, in trust, as well as property that is the subject of a concession agreement.

Let us remind you: according to clause 27 of Instruction No. 157n, actual investments in an object of non-financial assets in the amount of costs for its modernization, additional equipment, reconstruction, including elements of restoration, technical re-equipment, reflected in the accounting of the organization exercising the powers of the recipient of budget funds, are transferred to the balance sheet holder of the object , in respect of which modernization, additional equipment, reconstruction, including elements of restoration, technical re-equipment have been carried out (completed) in order to attribute the amount of the specified actual investments to increase the initial (book) value of this object. According to the changes made to this paragraph by Order No. 148n, such transfer of investment is carried out on the basis of a notice (f. 504805) with the attachment of documents confirming the volume of capital investments made for completed work (stages of work).

As you know, the unit of accounting for fixed assets is an inventory item. Order No. 148n specifies that inventory items of fixed assets are accepted for accounting in accordance with the specifications established in clause 45 of Instruction No. 157n and taking into account the grouping of fixed assets objects provided for by the All-Russian Classifier of Fixed Assets. This change is corrective in nature due to the cancellation of the action from 01/01/2017 OK 013-94 “All-Russian Classifier of Fixed Assets”, approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359, in connection with the publication of the Order of Rosstandart dated December 12, 2014 No. 2018-st , which adopted OK 013-2014 “All-Russian Classifier of Fixed Assets” (OKOF) (SNA 2008).

Intangible assets.

Paragraph 56 of Instruction No. 157n provides a definition of intangible assets subject to accounting on account 102 00. The condition according to which objects of non-financial assets, when classified as intangible assets, must be repeatedly and (or) constantly used in the activities of the institution with the right of operational management is excluded from it.

The formation rules initial cost changes were also made to intangible assets. In particular, don't turn on at the indicated price:

registration fees, state fees, patent fees and other similar payments made in connection with the acquisition (receipt) of exclusive (property) rights to intangible assets;

remunerations paid to the intermediary organization through which the intangible asset was acquired;

amounts paid by the institution for information and consulting services related to the acquisition (creation) of intangible assets;

amounts paid for the performance of work or provision of services when creating an intangible asset in accordance with agreements (state (municipal) contracts), including under author's order agreements (author's agreements), agreements for the performance of research, development, and technological work (if creation of an intangible asset).

Expenses that are not included in the amount of actual investments have also been adjusted, in particular, it has been clarified that this amount does not include expenses for research, development and technological work, provided by the institution under agreements (contracts) . Before the amendments were made, expenses for work of previous reporting periods that were recognized as income and expenses were not included.

Income calculations.

Paragraph 199 of Instruction No. 157n provides a grouping of calculations on account 205 00 “Calculations for income” by analytical groups of the synthetic account of accounting objects.

According to the changes made by Order No. 148n, the account containing the analytical code of the synthetic account group “Calculations for insurance contributions for compulsory social insurance” is taken into account for compulsory social insurance; before the changes were made, budget revenues were taken into account.

Calculations for advances issued.

Let us remind you that account 206 00 “Settlements for advances issued” takes into account settlements for advance payments provided by the institution in accordance with the terms of concluded agreements (contracts), agreements (except for advances issued to accountable persons) (clause 202 of Instruction No. 157n).

In particular, advances for wages and accruals for wage payments should be reflected in account 206, containing the analytical code of the synthetic account group “Calculations for advances for wages and accruals for wage payments” and the corresponding analytical code for the type of synthetic account of financial assets . By Order No. 148n, an analytical code for the type of synthetic account 1 “Payroll calculations” was added to this group code, that is, 206 11. It should be noted that in the unified chart of accounts given in Appendix 1 to Instruction No. 157n, there is such an account; it turns out that this amendment affected only the text part of Appendix 2 of Instruction No. 157n.

In account 206, which contains the analytical code of the synthetic account group “Calculations for advances on social security”, the analytical code of type 1 “Calculations for advances on pensions, benefits and payments for pension, social and medical insurance of the population” is excluded. At the beginning of the article it was already mentioned that account 206 61 was excluded from the unified chart of accounts.

Authorization of expenses.

Paragraph 312 of Instruction No. 157n establishes that indicators (balances) for the corresponding analytical accounts for accounting for budget allocations, limits on budget obligations, fulfilled monetary obligations and approved budget (planned, forecast) assignments for income (receipts), expenses ( payments) of the current financial year.

Here are the features of transferring indicators (balances) for authorizing expenses generated in the reporting financial year for the first, second years following the current (next) financial year to analytical accounts for authorizing expenses:

indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;

indicators for authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);

indicators for the authorization of the second year following the next one - to the authorization accounts of the second year following the current one (the first year following the next one).

From the changes made by Order No. 148n to this paragraph, it follows that not only balances, but also turnover are subject to transfer.

Let's summarize. In the unified chart of accounts, the name of account 20663 was adjusted, account 20661 was excluded. The amendments made to Instruction No. 157n clarify the procedure for reflecting errors found in accounting registers, the procedure for accounting for individual items of non-financial assets, in particular intangible assets. The features of calculations for income based on advances issued have also been adjusted.

It should be added that Order No. 148n introduced changes to the requirements for accepting for accounting and determining the estimated value of the values ​​of the State Fund (State Fund of a constituent entity of the Russian Federation), but in the article they are not considered as irrelevant for educational institutions.

ON APPROVAL OF A UNIFIED CHART OF ACCOUNTS

FOR GOVERNMENT BODIES (STATE

BODIES), LOCAL GOVERNMENT BODIES, BODIES

MANAGEMENT OF STATE EXTRABUDGETARY FUNDS,

STATE ACADEMIES OF SCIENCES, STATE

(MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS

ON ITS APPLICATION

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; No. 45, Art. 5424), paragraphs 4 and Decree of the Government of the Russian Federation of April 7, 2004 No. 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, No. 15, Art. 1478; No. 49, Art. 4908; 2007, N 45, Art. 5491; 2008, N 5, Art. 411) and in order to establish a uniform procedure for maintaining accounting records by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences , state (municipal) institutions I order:

1. Approve the Unified Chart of Accounts for public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions in accordance with Appendix No. 1 to this document.

2. Approve the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions in accordance with Appendix No. 2 to this Order.

3.1. This order applies to:

A) State Atomic Energy Corporation "Rosatom", State Corporation for Space Activities "Roscosmos" in terms of maintaining budgetary accounting of economic facts that arise in the exercise of powers of the main manager of budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as when transferring, free of charge, on the basis of agreements, its powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of these corporations when making budgetary investments in capital construction projects of state property of the Russian Federation (with the exception of powers related to the introduction into operation of state-owned objects of the Russian Federation in the prescribed manner) and for the acquisition of real estate objects into the state ownership of the Russian Federation by federal state unitary enterprises, in respect of which the specified corporations exercise on behalf of the Russian Federation the powers of the owner of the property, in compliance with budget legislation;

B) state (municipal) unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life that arise during the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute on behalf of the corresponding public legal entity state (municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers, when making budget investments in state (municipal) property and receiving budget investments in capital construction projects of state (municipal) property and (or) for the acquisition of state (municipal) property in the manner established for recipients of budget funds.

4. To recognize as invalid:

Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation dated July 3, 2009 N 69n "On introducing amendments to the Instructions on budget accounting approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 N 152n "On introducing amendments to the Instructions on budget accounting approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

Deputy

Chairman of the Government

Russian Federation -

Minister of Finance

Russian Federation

How often do you change jobs?

I have been in last place for more than 5 years and have no plans to leave - 32.4% (83 people)

I change it every 3-4 years - 23.8% (61 people)

I am a private owner/freelancer, changing jobs with a new customer - 7.4% (19 people)

I didn’t change myself, I was laid off (- 6.3% (16 people)

The main changes to the provisions of Instruction No. 157n can be divided into two groups:

• changes relating to clarification and addition of individual terms (account names);
• changes and additions to individual provisions of the specified regulatory document.

Thus, Order No. 134n clarified (added) the following terms (account names) used in Instruction No. 157n:

1. The structure of account 0 206 00 000 “Settlements on advances issued” is supplemented by subaccount 0 206 70 000 “Settlements on advances for the purchase of securities and other financial investments” (with detail by type of financial assets). Corresponding adjustments have been made to the text of paragraph 204 of Instruction No. 157n. This change in the structure of account 0 206 00 000 is caused by the need to more accurately reflect in the accounting of state (municipal) institutions transactions for the acquisition of securities and other financial investments, in particular, to clarify the moment of transfer to institutions of rights to them. After all, the transfer by an institution of funds as an advance payment for these financial assets does not mean that the institution has received rights to them. The sub-account intended to reflect such advances in the accounting records was not available in the Chart of Accounts of state (municipal) institutions before the introduction of the analyzed changes and additions to Instruction No. 157n, and to reflect these payments on the sub-account already existing in the Chart of Accounts 0 302 70 000 “Calculations for there are no grounds for purchasing securities and other financial investments.

2. Other changes in the names of accounting accounts used by state (municipal) institutions are associated with adjustments to the general terminology of the accounting system in the Russian Federation, including in connection with bringing it into line with the terminology used in the Federal Law of December 6, 2011 No. 402 FZ “On Accounting” (hereinafter referred to as Federal Law No. 402 FZ) and International Financial Reporting Standards (IFRS), as well as in connection with clarification of the actual content of the relevant financial and economic transactions reflected in the accounting, in particular:

• due to the need to bring the account names and terms used in Instruction No. 157n into line with the international terminology used in the economic sphere, as well as the terminology of recently published Russian regulations, the name of the account 0 401 00 000 “Financial result of an economic entity” was changed to “ Financial result of an economic entity”, and the words “business transaction” found in the text of Instruction No. 157n are replaced with the words “fact of economic life” in the appropriate number and case;
• from the names of off-balance sheet accounts 04 “Write-off debt of insolvent debtors” and 20 “Write-off debt not claimed by creditors” the word “written off” is excluded, since the procedure for reflecting transactions on these accounts already involves writing off the corresponding amounts of receivables and payables from the corresponding “balance sheet” accounts accounting;
• from the title of off-balance sheet account 07 “Carryover awards, prizes, cups and valuable gifts, souvenirs” the word “carryover” was excluded. In our opinion, this is due to the fact that this off-balance account, in addition to transferable awards (at a conventional value of 1 ruble per copy), should reflect valuable gifts and souvenirs that are subject to one-time delivery (award) to both employees of the institution and third-party organizations and persons (at the cost of their acquisition);
• in paragraph 21 of Instruction No. 157n, the name of the 6th code of the source of financial support for institutions was changed: instead of the previously used name “budget investments”, this code began to be called “subsidies for the purpose of making capital investments” (thus, the “subsidy” nature of budget investments is confirmed, and the they began to fall under the tax benefit for income tax established by paragraph 14, paragraph 1, article 251 of the Tax Code of the Russian Federation).

Of the changes and additions to the content of individual requirements of Instruction No. 157n made by Order No. 134n, it is necessary to pay attention to the following.

Source documents

Order No. 134n clarified the provisions of clauses 7, 10 and 17 of Instruction No. 157n, regulating the requirements for the preparation of primary accounting documents, in particular:

• the detail “the name of the participant in the business transaction on whose behalf the document was drawn up, as well as its identification codes” was replaced with “the name of the accounting entity that compiled the document” (not any participant in the business transaction (for example, a loader) has the right to create a primary accounting document, in addition, references to identification codes that may not be assigned to the accounting subject have been removed from the details);
• the requisite “measurements of a business transaction in physical and monetary terms” was changed to “the value of the natural (or) monetary measurement of a fact of economic life, indicating units of measurement” and supplemented with the following text: information on state and municipal payments required for submission by the subject of accounting (revenue administrator budgets of the budget system of the Russian Federation) to the State Information System in accordance with the procedure established by Federal Law dated July 27, 2010 No. 210 FZ “On the organization of the provision of state and municipal services”

• the details “name of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution” and “personal signatures of these persons and their transcript” are respectively replaced by “name of the position of the person (persons) who completed the transaction, operation and responsible (responsible) for the correctness of its execution, or the name of the position of the person(s) responsible for the correct execution of the event” and “the signatures of the persons provided for in paragraph eight of this paragraph, indicating their last names and initials or other details necessary to identify these persons” (the new text of this detail maximally clarifies the list of officials responsible for the correct execution of primary accounting documents, as well as the conditions for their identification).

Clause 10 of Instruction No. 157n has been supplemented with the following paragraph: if, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are seized, copies of the seized documents, made in the manner established by the legislation of the Russian Federation, are included in the accounting documents accounting (thus, the composition of the primary accounting documents under the above conditions actually includes their copies, executed in the proper manner). The primary accounting document in electronic form can also be withdrawn from the institution by authorized bodies - this is specified in clause 17 of Instruction No. 157n.

Non-financial assets

Clause 27 of Instruction No. 157n is supplemented with the following paragraph: actual investments in an object of non-financial assets in the amount of costs for its modernization, additional equipment, reconstruction, reflected in the accounting of the organization exercising the powers of the recipient of budget funds, are transferred to the balance sheet holder of the object in respect of which the modernization was carried out (completed) , additional equipment, reconstruction, in order to attribute the amount of these actual investments to increase the initial (book) value of such an object. Thus, if the actual expenses for the modernization (reconstruction) of an object of fixed assets are made not by the balance sheet holder of this object, but by a third-party institution performing the functions of a recipient of budget funds, this institution does not have the right to write off these expenses as its own costs, but is obliged to transfer them to the balance sheet holder for inclusion in the initial the cost of the corresponding real estate object.

Clause 97 of Instruction No. 157n excludes the institution’s obligation to charge monthly depreciation of non-financial assets. Since accounting and tax reporting is prepared by institutions no more than once a quarter, it makes no sense to charge depreciation on a monthly basis. Now the institution has the right to determine the frequency of depreciation of non-financial assets independently.

State (municipal) institutions, according to their organizational and legal status, do not have ownership rights to the property and property rights they use. Non-financial assets are assigned to them with the right of operational management. However, this right is not applicable to intangible assets: the right to them, regardless of which balance sheet their value is reflected on, belongs to the founder (manager) of the corresponding state (municipal) institution. Taking into account the above, paragraph 64 of Instruction No. 157n has been supplemented with the following paragraph: in this case, the date of acceptance for accounting of an intangible asset object is recognized as the moment of emergence of the exclusive right of the corresponding public legal entity represented by an institution to this object in accordance with the legislation of the Russian Federation.

The need to reflect on off-balance sheet account 01 “Property received for use” the value of non-produced assets (land, subsoil, water and forest resources, etc.) was indirectly regulated already at the time of change (01/01/2011) of the name of this off-balance account. After Order No. 134n introduced amendments to paragraphs 77 and 333 of Instruction No. 157n, this requirement is clearly stated in the current legislation. In addition, the changes made by Order No. 134n to clause 333 of Instruction No. 157n now clearly define that off-balance sheet account 01 “Property received for use” must reflect the value of the “real estate” received by the institution during the time of registration of state registration of rights to it (before moment of acceptance of real estate for registration)".

In paragraphs 335 and 337 of Instruction No. 157n, the procedure for maintaining off-balance sheet accounts 02 “Material assets accepted for safekeeping” and 03 “Strict reporting forms” is somewhat clarified. If changes to the text of Instruction No. 157n in relation to off-balance sheet account 02 “Material assets accepted for safekeeping” are of a general theoretical nature, then a detailed explanation of the possible structure of strict reporting forms to be reflected on off-balance account 03 “Forms” has been added to the text of paragraph 337 of Instruction No. 157n strict reporting."

Money documents

According to the amendments made by Order No. 134n to paragraph 169 of Instruction No. 157n, monetary documents include, in addition to postage stamps and state duty stamps, envelopes with stamps purchased by the institution.

The changes and additions made by Order No. 134n to Instruction No. 157n have eliminated a number of problems and contradictions occurring in the organization of accounting of state (municipal) institutions, and raised the quality of organization of this accounting system to a new level, more consistent with the requirements of current legislation .

Unfortunately, certain problems of organizing accounting in state (municipal) institutions after the introduction of changes and additions to Instruction No. 157n by Order No. 134n remained unresolved.

One of these problematic issues can be called, for example, the following: at what point should the amount of depreciation deductions be changed when carrying out modernization (reconstruction, addition) of a fixed asset object in the accounting and tax accounting of a state (municipal) institution?

Currently, current legislation establishes different terms for changing the amount of depreciation charges for reconstructed (modernized) fixed assets:

• in the accounting of state (municipal) institutions - from the month in which the useful life was changed (clause 85 of Instruction No. 157n);
• When forming the taxable base for income tax, tax authorities generally recommend not changing the amount of depreciation deductions and repaying the initial cost of fixed assets increased as a result of reconstruction (modernization) in the period after the actual end of their useful life (Letter of the Ministry of Finance of the Russian Federation dated 06/09/2012 No. 03 03 10/66).

Thus, Order No. 134n, despite its undoubted importance, by no means solved all the problems in organizing accounting in state (municipal) institutions. Therefore, the provisions of Instruction No. 157n are subject to further analysis in order to achieve greater compliance of their text with the requirements of current legislation.

(1) When using these accounting sub-accounts, it should be borne in mind that futures, which give the right to acquire relevant financial assets in the future, are themselves a type of securities. Therefore, their advance payment is subject to reflection on account 0 206 70 000, and their actual receipt - on subaccount 0 302 70 000.

(2) In accordance with Letter of the Ministry of Finance of the Russian Federation dated October 23, 2013 No. 02 05 10/4410, the costs of an institution for the purchase of prizes and souvenirs intended for transfer to employees of the institution or third-party organizations and persons, and not for further resale, should be recorded at the time of capitalization at a time write off to current expenses under article 290 “Other expenses” - KOSGU with reflection of further control over their movement in off-balance sheet account 07 “Awards, prizes, cups and valuable gifts, souvenirs” (in conditional or actual valuation).

(3) To apply the value added tax benefit established by paragraphs. 4.1 clause 2 art. 146 of the Tax Code of the Russian Federation, it is necessary that the construction (reconstruction) of relevant real estate objects using these investments be included in the state (municipal) assignment of the institution.

(4) In particular, clause 2, part 1, art. 7 of the Federal Law of July 27, 2010 No. 210 FZ, effective January 1, 2013, provides for the provision by institutions of information on the collection of state duties by them for the provision of state (municipal) services to applicants.

(5) Thus, for example, the details of the power of attorney (order) for the right to sign the primary accounting document are included in the list of mandatory details of this document.

(6) Prior to this, this off-balance sheet account was called “Property received for rent.”

(7) Paragraph 36 of Instruction No. 157n and earlier determined that “acceptance for registration and deregistration of real estate objects, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, is carried out on the basis of primary accounting documents with the mandatory attachment of documents, confirming state registration of a right or transaction.” However, the preposition “or” in the text of this requirement created some uncertainty in determining the moment of reflection of such objects of non-financial assets in accounting, because the document certifying the right to property is a certificate of this right, and the documents certifying the transaction are an act of acceptance and delivery of property and a certificate on state registration of the relevant transaction. After amendments were made to clause 333 of Instruction No. 157n, this uncertainty was eliminated, and now, until the certificate of establishment of a real estate property is issued, its value must be reflected in off-balance sheet account 01 “Property received for use.” It should be borne in mind that the procedure for accounting for the cost of fixed assets for the purposes of taxing them with income and property taxes remains the same (that is, the object is accepted for tax accounting, and depreciation begins to accrue on it from the moment the object is actually accepted into operation and sent documents for state registration of rights to it with the relevant government agency).

(8) Among such accounting objects are forms of work books, inserts for them, certificates, certificates, receipts and other strict reporting forms.

(9) Moreover, if correspondence is sealed in stamped envelopes directly by postal offices, then the fact of acquisition of the latter, and therefore the need to reflect them as monetary documents, is absent.

In connection with the entry into force of a number of federal standards in 2018, there was a need to adjust the Unified Chart of Accounts and the Instructions for its application (hereinafter referred to as Instruction No. 157n). On April 26, 2018, registered with the Ministry of Justice Order of the Ministry of Finance of the Russian Federation No.64n, which makes changes to the specified document.

Unified chart of accounts.

New accounts.

First of all, we list the new accounts introduced into the Unified Chart of Accounts.

227 “Insurance”;

228 “Services, work for the purposes of capital investments”;

229 “Rent for the use of land plots and other isolated natural objects.”

Excluded accounts.

Some accounts were excluded from the Unified Chart of Accounts:

10240 “Intangible assets – leased items”;

10540 “Material – leased items”;

10740 “Leased items in transit”;

10990 “Distribution costs”.

New edition of accounts.

Instruction No. 157n.

General provisions.

The provisions of Instruction No. 157n on budget accounting must be applied simultaneously with the standards established by the Conceptual Framework Standard. Definitions of terms used in Instruction No. 157n on budget accounting must be used in the meanings given in federal standards.

Clarifications have been introduced into paragraph 3 of Instruction No. 157n, according to which:

• accounting for off-balance sheet accounts included in the working chart of accounts of the institution is carried out according to a simple system of accounting records (paragraph 2, paragraph 3 in the new edition). Previously, this rule was spelled out in paragraph 332 of Instruction No. 157n, thus, this rule was moved from one point to another;
• as before, when maintaining accounting records, the institution ensures priority recognition of expenses and liabilities in accounting over the recognition of possible income and assets, but it is necessary to reflect these accounting objects according to the most conservative estimates - without overstating assets and (or) income and without understating liabilities and (or ) expenses (principle of prudence) (paragraph 14 clause 3 in the new edition). Thus, the specifics of applying the principle of prudence have been clarified.

Let us remind you that clause 4 of Instruction No.157n contained requirements for the generation and provision of information when maintaining accounting records necessary for internal and external users of financial statements for them to exercise powers of internal and external financial control. By Order of the Ministry of Finance of the Russian Federation No.64n, these requirements have been abolished, and similar standards are prescribed in clause 18 of the Conceptual Framework Standard. And point 4 of Instruction No.157n is stated in a new edition: the accounting of an institution is carried out by its structural unit, headed by the chief accountant or other official who is entrusted with accounting.

In addition to this point, in paragraph 5 of Instruction No.157n a new paragraph has been introduced with the following content: in the event that an institution transfers, on the basis of a contract (agreement), the powers to maintain accounting records to a centralized accounting department, the institution’s accounting records are carried out by a structural unit of the centralized accounting department or its official, who is entrusted with the implementation of the transferred powers.

Document flow rules.

Clause 6 of Instruction No. 157n contains a list of documents that an institution has the right to approve as part of its accounting policy. In general, it remained the same; Order of the Ministry of Finance of the Russian Federation No. 64n added a provision according to which the institution, within the framework of its accounting policy, approves the rules of document flow and technology for processing accounting information, including the procedure and timing for the transfer of primary (consolidated) accounting documents for reflection in accounting in accordance with the approved document flow schedule and (or) the procedure for interaction between structural units and (or) persons responsible for processing facts of economic life, upon submission of primary accounting documents for accounting purposes.

Note:

The institution ensures the storage of accounting policy documents and other documents related to the organization and maintenance of accounting for at least five years after the year in which they were used for accounting and (or) for the preparation of accounting (financial) statements for the last time (para. 12 p. 6 Instructions No.157n in the new edition).

Primary accounting documents.

In paragraphs 7 – 9 of Instruction No.157n contained requirements for the design, generation and recording of primary accounting documents. By Order of the Ministry of Finance of the Russian Federation No.64n, these paragraphs were declared invalid, since the procedure for working with primary accounting documents is regulated by paragraphs 20 - 28 of Part II of the Conceptual Framework Standard.

Accounting registers.

Points 10 – 11 Instructions No.157n are set out in a new edition and contain the following provisions on the use of accounting registers:

1) systematization, generalization and (or) grouping and accumulation of information contained in the primary (consolidated) accounting documents accepted for accounting are carried out in accounting registers (clause 10 in the new edition);

2) accounting registers are compiled according to unified forms established within the framework of budget legislation (clause 11 in the new edition).

The requirements for mandatory details of accounting registers and the rules for their maintenance were not included in the new edition of these paragraphs (they are given in Article 10 of Law No.402 - Federal Law), lists of accounting registers (contained in Order of the Ministry of Finance of the Russian Federation No. 52n).

Storage of accounting documents.

Provisions on storage of primary (consolidated) accounting documents, accounting registers and accounting (financial) statements in clause 14 of Instruction No.157n are presented in a new way. In particular, according to Order of the Ministry of Finance of the Russian Federation No.64n storage of the specified documents, registers and reports is organized by the head of the institution and (or) the head of the centralized accounting department.

When there is a change in the head of the institution and (or) the chief accountant or other official entrusted with accounting, the transfer of the institution's accounting documents is ensured. The procedure for transferring documents is determined by the institution as part of the formation of its accounting policies or in the case of transfer of powers of accounting under a contract (agreement) of centralized accounting - such a contract (agreement) (clause 14 of Instruction No.157n in the new edition). In addition, the specifics of storing accounting documents are regulated in clauses 13, 32, 33 of the Conceptual Framework Standard.

Seizure of documents.

From paragraph 17 of Instruction No.157n removed the provision according to which, in the event of seizure of accounting registers, including in the form of an electronic document, copies of these registers, made in the manner established by the legislation of the Russian Federation, are included in the accounting documents.

A similar requirement is contained in clause 32 of the Conceptual Framework Standard and is applied when seizing not only accounting registers, but also primary (consolidated) accounting documents.

Inventory.

Clause 20 Instructions No.157n, which contains requirements for conducting an inventory of property, financial assets and liabilities, and other accounting items, including off-balance sheet accounts, was declared invalid. This is due to the fact that the basic requirements for the inventory of assets and liabilities are established in Section. VIII Standard “Conceptual Framework”, they are similar to those enshrined in paragraph 20. Thus, the legislator removed from Instruction No.157n repeating norm.

To ensure the reliability of accounting data and accounting (financial) statements, assets and liabilities are maintained.

During the inventory, the actual presence of assets and liabilities is revealed, which is compared with the data of the accounting registers (clause 79 of the Conceptual Framework Standard).

* * *

In conclusion, let us draw your attention to the following points:

1. Following federal accounting standards for public sector organizations, Instruction No.157n serves as a fundamental document for maintaining accounting records of institutions of all types. Therefore, changes are made primarily to this instruction. Currently, the following orders of the Ministry of Finance have been registered with the Ministry of Justice:

dated March 31, 2018 No. 65n “On amendments to the annexes to the Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No.162n “On approval of the Chart of Accounts for budget accounting and Ininstructions for its use" (registered on April 26, 2018 No. 50911);

dated March 31, 2018 No. 66n “On amendments to the annexes to the Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No.174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application” (registered on April 26, 2018 No. 50908);

dated March 31, 2018 No. 67n “On amendments to the annexes to the Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No.183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application” (registered on April 27, 2018 No. 50923).

2. In Order of the Ministry of Finance of the Russian Federation No.64n there are no provisions for its entry into force. Perhaps it will begin to take effect as a general rule 10 days after official publication, or the procedure for entry into force may be adopted by a letter or order of the Ministry of Finance.

3. The Unified Chart of Accounts has undergone significant changes: some accounts have been excluded, some are presented in a new edition, and new accounts have also been introduced. From the general provisions of Instruction No.157n excludes provisions that duplicate the norms of the Conceptual Framework Standard.

4. The article describes the changes made to the Unified Chart of Accounts and the general procedure for its application. In the following issues we will continue to consider other sections of Instruction No. 157n.

Amendments were made to Instruction No. 157n on budget accounting in 2019. Read the article about what’s new in the Unified Chart of Accounts for budgetary, government and autonomous institutions.

Latest changes to Instruction 157n on budget accounting in 2019

Recent changes to Instruction 157n are associated with the introduction of new federal standards and the procedure for applying KOSGU. In this regard, corresponding adjustments were made to Instruction 157n, which contains a unified chart of accounts for the public sector, by order of the Ministry of Finance dated December 28, 2018 No. 298n. The regulatory act was registered with the Ministry of Justice on January 29, 2019, but it should be used to prepare Accounting Policies from the beginning of 2019.

• Separating accounts to reflect settlements in cash and in kind.
• Separating accounts to reflect current and capital accounts.
• Detailing of synthetic accounts and analytics (KOSGU) depending on the category of the counterparty (source of gratuitous transfers, supplier, buyer, etc.).

For all amendments to Instruction 157n, see the appendices to Order 298n:

Account 0 205 00 “Income calculations”

Group 0 205 10 “Calculations for tax revenues” in the updated version is called “Calculations for tax revenues, customs duties and insurance contributions for compulsory social insurance.” It includes accounts for settlements with payers:

• taxes – 0 205 11;
• state duties and fees – 0 205 12;
• customs payments – 0 205 13;
• insurance premiums – 0 205 14.

In the previous edition, all these calculations were carried out using a single account in group 0 205 11 “Settlements with tax payers”.

Income accounts have been added to groups 0 205 20 and 0 205 30:

• from the concession fee – 0 205 2K;
• from the return of subsidies – 0 205 36.

The group of accounts 0 205 50, previously intended to account for all gratuitous receipts, will now take into account gratuitous cash receipts of a current nature. For similar capital receipts, the updated 157n will use group 0 205 60. Both groups provide new detail depending on the source of receipt, which is shown in the table.

Free receipts from the public administration sector to autonomous and budgetary institutions should be recorded in accounts 0 205 52 (current) and 0 205 62 (capital).

In the group 0 205 80, unused accounts 0 205 83 and 0 205 84 are excluded.

Account 0 206 00 “Settlements for advances issued”

The name of the account 0 206 11 has changed:

• old edition - “Advances on wages”;
• new edition – “Wage Advances”.

Instead of the previous account 0 206 12 (advances for other payments), in the updated 157n advances for other non-social payments to personnel include:

• by 0 206 12, if paid in cash;
• by 0 206 14 if paid in kind.

Calculations for advance gratuitous transfers are taken into account depending on the nature of the accounts:

• current – ​​0 206 40;
• capital – 0 206 80.

The table provides details of these accounts by recipient category.

Payments for social support advances are divided into different accounts depending on the category of recipients and the type of payments:

1. Advances on social assistance benefits paid in cash to the population - 0 206 62, in kind - 0 206 63.
2. Advances on pensions and benefits paid in cash to dismissed employees – 0 206 64.
3. Social assistance advances paid in kind to dismissed employees – 0 20 65.
4. Advances on social benefits and compensation paid in cash to personnel – 0 206 66.
5. Advances on social compensation paid in kind to personnel – 0 206 67.

Advances for other payments, reflected on 0 206 96, are now distributed into four accounts, depending on the nature and recipients:

• current nature for individuals – 0 206 96, for legal entities – 0 206 97;
• of a capital nature for individuals – 0 206 98, for legal entities – 0 206 99.

Account 0 208 00 “Settlements with accountable persons”

Settlements with accountable persons for other non-social payments from 2019 should be reflected in the accounts:

• 0 208 12 – produced in cash;
• 0 208 14 – produced in natural form.

Added account 0 208 33 for mutual settlements with accountants when purchasing intangible assets.

Settlements with accountable persons for social payments in cash are made in the following accounts:

• for payment of benefits to the population – 0 208 62;
• for payment of pensions and benefits to dismissed employees – 0 208 64;
• for payment of benefits and compensation to personnel – 0 208 66.

In kind:

• for payment of benefits to the population – 0 208 63;
• for payment of social assistance to dismissed employees – 0 208 65;
• for payment of compensation to personnel – 0 208 67.

Settlements with accountants for other payments made on account 0 208 96 in 2019 are reflected in the accounts:

• 0 208 96 – payments to individuals of a current nature;
• 0 208 98 – capital payments to individuals;
• 0 208 97 – payments to legal entities of a current nature;
• 0 208 99 – payments to legal entities of a capital nature.

Account 0 302 00 “Settlements for accepted obligations”

Settlements for other non-social payments in 2019 are reflected in the accounts:

• 0 302 12 – produced in cash;
• 0 302 14 – produced in natural form.

Settlements for gratuitous transfers are distributed among accounts depending on the nature of:

• current – ​​0 302 40;
• capital – 0 302 80.

Payments for social payments from January 1, 2019 are reflected in the following accounts:

1. Social benefits paid in cash to the population – 0 302 62, in kind – 0 302 63.
2. Pensions and benefits paid in cash to dismissed employees – 0 302 64.
3. Social assistance paid in kind to dismissed employees – 0 302 65.
4. Benefits and compensation paid in cash to personnel – 0 302 66.
5. Compensations paid in kind to personnel – 0 302 67.

In the new edition, there have been changes in the detailing of group 0 302 70. Account 0 302 72 now takes into account the costs of purchasing securities, with the exception of shares and other financial instruments for which account 0 302 73 is intended.

For settlements of other payments of a current nature, the following accounts are used:

• with individuals – 0 302 96;
• with legal entities – 0 302 97;

Settlements for other payments of a capital nature are reflected in the accounts:

• with individuals – 0 302 98;
• with legal entities – 0 302 99.

Off-balance sheet accounts

There have been minor changes in the off-balance sheet accounts section. Names clarified:

• account 04, intended for accounting for debts of insolvent debtors, was renamed “Doubtful debts”;
• in the title of account 24, the term “property” is replaced by “non-financial assets”;
• account 40 is used to account only for financial assets in the Criminal Code, as reflected in the name.

Changes in Appendix No. 2 to 157n

In connection with the entry into force of the GHS, some provisions, which are covered by separate regulatory documents, have been removed from the instructions for using the plan. This concerns the procedure for drawing up, approving the Accounting Policy and introducing amendments to it, rules for correcting mistakes, accounting for changes in currency quotes, and other things.

The following amendments have been made to balance sheet accounts:

1. A requirement has been established for the procedure for generating the analytical part of accounts 0 205 00, 0 206 00, 0 208 00, 0 209 00, 0 302 00, which did not exist previously. Now in positions 1 to 17 the budget classification must be indicated in full or in part, and in positions 24-26 - KOSGU.
2. To form the residual value, it is now necessary to subtract from the balance sheet not only accrued depreciation, but also the amount of loss from impairment of the asset (if any).
3. The strict requirement of the previous edition that legal acts received for temporary use are reflected only on the off-balance sheet (account 01) has been supplemented by the provision that accounting on a non-current account is possible. 0 103 00, if the GHS or Instructions allow this.
4. The purpose of account 0 401 40 (deferred income) has been clarified. It reflects all gratuitous receipts (interbudgetary transfers, subsidies to legal entities and citizens producing goods, works or services), which, according to concluded agreements, will be transferred next year on the terms of the provision of assets.
5. From 2019, the institution's obligation to provide funds for procurement from a single supplier, if an invitation to participate or a procurement notice is posted, should be considered an accepted obligation and accounted for accordingly.

On off-balance sheet account 01, the following types of property were added to the list of items taken into account:

• received free of charge as a contribution from the founder, including treasury property;
• received, but not secured on the basis of an operational management agreement, used in statutory activities by decision of the owner or founder;
• provided free of charge by the transferring party on the basis of a legislative act;
• acquired, but not included in the operational management agreement.

Account 01 also now takes into account the rights of limited use of other people's land plots.

Amendments to the use of off-balance sheet accounts:

• sch. 19 is now permissible to use not only by financial authorities, but also by income administrators for uncleared receipts;
• on account 20 it is now required to take into account accounts payable for overpayments of taxes to the budget by type of payment;
• on account 25 in 2019, property transferred not only under an operating lease, but also a non-operating lease, should be taken into account.

Instruction 157n on budget accounting in 2019 as amended

Despite the fact that Order 298n came into force only on February 10, 2019, apply the new rules in accounting from January 1. See and download the current version of Instruction 157n dated February 10, 2019:

Changes from May 8, 2018

On May 8, 2018, Order No. 64n of the Ministry of Finance of Russia dated March 31, 2018 came into force and is applied in the formation of accounting policies and accounting indicators starting from 2018.

Entered accounts 10429 “Depreciation of intangible assets - especially valuable movable property of an institution”, 10449 “Depreciation of rights to use non-produced assets”. And also several other accounts.

Some accounts have been revised, For example:

• account 10407 “Depreciation of library funds” was renamed “Depreciation of biological resources”;
• account 10107 “Library Fund” was renamed to “Biological Resources”

Accounts declared invalid 10540 “Inventory - leased items”, 10240 “Intangible assets - leased items”, 10740 “Leased items in transit”, 10990 “Distribution costs”.

If the definition of any term from Instruction No. 175n is in federal standards, the definition from the federal standard must be applied.

For more information about all changes, see the text of Order of the Ministry of Finance dated March 31, 2018 No. 64n “On amendments to Appendices No. 1 and No. 2 to Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n...”

Who applies the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n

Instruction No. 157n on budget accounting is used: – for autonomous institutions.

Recipients of budget funds generate budget accounting account numbers in accordance with the Unified Chart of Accounts and Instruction No. 157n on budget accounting. The features are established in Instruction No. 162n.

Structure of the Unified Chart of Accounts

Instruction 157n is a scheme for recording and distributing facts of economic life into groups of assets and liabilities.

The Unified Chart of Accounts represents a table that contains coding and names:

• synthetic accounts (first order accounts, grouping accounts);
• second-order subaccounts used for analytical accounting.

Account structure

All balance accounts have 26 digits. The account structure is as follows:

Balance sheet accounts in order No. 157n

In the Unified Chart of Accounts, order No. 157n dated December 1, 2010, all balance sheet accounts are grouped into five sections.

Section 1 “Non-financial assets”

This section includes information about all fixed assets, non-produced (land, subsoil, etc.), intangible assets, accrued depreciation, materials, finished products, capital investments, and treasury property.

Section 2 “Financial assets”

This section combines information about all funds and documents of the institution, about its financial investments (deposits, shares, securities), as well as about payments for income, advances, damages and all types of receivables.

Section 3 "Obligations"

This section takes into account all types of accounts payable of the institution: for wages, agreements and contracts.

Section 4 “Financial result”

Designed to reflect the positive or negative difference between the income and expenses of the institution.

In addition to the operating results for the current year, this section shows the financial results of previous years, future income, reserves for future expenses and information on cash execution of the budget.

Section 5 “Authorization of expenses of a business entity”

This section reflects information about limits, received and transferred budget obligations, budget allocations, accepted and accepted obligations, estimated (planned) assignments.

Off-balance sheet accounts in Instruction No. 157n

The unified chart of accounts contains 30 off-balance sheet accounts. They are divided into groups:

• property accounting;
• accounting of forms, vouchers, periodicals;
• accounting of money, settlements and settlement documents;
• accounting of receivables and payables;
• accounting of collateral, guarantees;
• accounting of financial investments.

To understand accounting on off-balance sheet accounts, download a cheat sheet with all the accounts and a description of their use.