Accounting policy for state employees on. An example of accounting policy in a budgetary institution (nuances)
|
Based on clause 1 of Art. 8 of the Law on Accounting, the totality of methods for conducting accounting by an institution constitutes its accounting policy. Based on clause 6 of Instruction No. 157n, the accounting policy adopted by a budgetary institution is approved by an order or order of the head of a state (municipal) institution. The accounting policy for 2017 has already been drawn up and is applied starting from January 1, 2017. Due to the entry into force in December 2016 of the Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 209n, which amended instructions No. 157n, 174n, the provisions of the accounting policy applied in 2016 are somewhat different from those that should be reflected in the accounting policy of this of the year. In the article, the author talks about how the accounting policy applied by the institution in 2017 should be adjusted. According to paragraph 5 of Art. 8 of the Accounting Law, accounting policies should be applied consistently from year to year. Based on the above, we note that the accounting policy should be formed when the institution is created, if necessary, it should be adjusted. The annual approval of a new accounting policy is contrary to the requirements of the Accounting Law. It should be borne in mind that it is possible to make changes to the accounting policy of a state (municipal) institution only in strictly defined cases established by the Law on Accounting. Such cases include (clause 6 of article 8 of the named law): |
Note that any change in accounting policy must be formalized by an order or order of the head of the institution. In the preamble to the article, we recalled the Order of the Ministry of Finance of the Russian Federation No. 209n, which entered into force on December 30, 2016.
Clause 8 of this order establishes that it is used in the formation of accounting (budget) accounting and accounting (budget) reporting for 2016, with the exception of certain provisions, the start date of which is January 1, 2017. Thus, the accounting policy of the institution should reflect the changes that were made to it on December 30 (31), 2016, were applied in 2016 (when drawing up reporting forms) and are applied in 2017.
At the same time, as noted by the Ministry of Finance in the Letter dated 17.08.2016 No. 02-07-10 / 48198, a state (municipal) institution can form its accounting policy by issuing both one and a set of separate regulations.
For reference:
The website of the Ministry of Finance posted a draft order “On the approval of the federal accounting standard for public sector organizations“ Accounting policy, estimated values and errors ”(hereinafter referred to as the“ Accounting Policy ”Standard). It is proposed that this document will become applicable from January 1, 2018. At the same time, in our opinion, already now it is necessary to pay attention to its provisions and, possibly, to reflect some of its norms in their accounting policies.
Working chart of accounts.
In accordance with the requirements of Instruction No. 157n, the working chart of accounts, as well as the requirements for the structure of analytical accounting, approved as part of the formation of accounting policies, are applied continuously and change, provided that the comparability of accounting and reporting indicators for the reporting, current and next financial years (next financial year and planning period). The working chart of accounts should include the accounting accounts used for synthetic and analytical accounting.
Changes introduced by Order of the Ministry of Finance of the Russian Federation No. 209n affect the Chart of accounts used by budgetary institutions. Consequently, the Working Chart of Accounts, approved by the accounting policy of the institution, must be adjusted and brought into line with the current legislation of the Russian Federation. So the following accounts are subject to adjustment:
|
Account number |
The name of the account in the old editions of instructions No. 157n, 174n |
Account name in the current editions of instructions No. 157n, 174n |
|---|---|---|
|
Settlements for the acquisition of shares and for other forms of participation in capital |
Settlements for the acquisition of shares and other forms of participation in capital |
|
|
Increase in accounts payable for the purchase of shares and for other forms of participation in capital |
Increase in accounts payable for the purchase of shares and other forms of participation in capital |
|
|
Reduction of accounts payable for the purchase of shares and for other forms of participation in capital |
Reduction of accounts payable for the purchase of shares and other forms of participation in capital |
|
|
Estimated (planned) appointments |
Estimated (planned, forecast) appointments |
|
|
Receipts of funds to the institution's accounts |
Cash receipts |
|
|
Disposal of funds from the accounts of the institution |
Cash outflows |
In addition, the following new accounts have been introduced in instruction No. 157n, 174n, which, if necessary, must be entered into the working chart of accounts of the budgetary institution:
|
Account number |
Account name |
|---|---|
|
Balance accounts |
|
|
Calculations for VAT on advances paid |
|
|
Increase in VAT receivables on advances paid |
|
|
Reduction of VAT receivables on advances paid |
|
|
Lost income |
|
|
Advance cash liabilities incurred |
|
|
Advance cash performance obligations |
|
|
Fulfilled monetary obligations |
|
|
Off-balance sheet account |
|
|
Assets in management companies |
|
In accordance with the norms of Instruction No. 157n, the institution has the right, when approving the working chart of accounts, to enter additional analytical account codes that provide the formation of additional information in accounting that is necessary for internal, external users of financial statements of budgetary institutions, as well as additional off-balance accounts for collecting information in order to ensure management accounting, to ensure internal control over the safety of property issued for use.
Building on the above, the institution needs to adjust the working chart of accounts it uses to reflect these changes.
In addition, it is necessary to pay attention to the changes in the order of reflection of information in the categories of numbers of analytical accounts, introduced in clause 2.1 of Instruction No. 174n.
|
Account number |
Account number digit |
Information reflected in the categories of the account |
|---|---|---|
|
All accounts |
General Government Operations Classification Codes (KOSGU) |
|
|
Account 0 100 00 000 "Non-financial assets" (excluding accounts for analytical accounting of accounts 0 106 00 000 "Investments in non-financial assets", 0 107 00 000 "Non-financial assets in transit", 0 109 00 000 "Costs of manufacturing finished products, execution works, services "), as well as account 0 201 35 000" Cash documents "and corresponding accounts 0 401 20 200" Expenses of an economic entity "(0 401 20 241, 0 401 20 242, 0 401 20 270) |
Zeros are reflected (unless otherwise provided by the requirements for the earmarked purpose of the allocated funds) |
|
|
Account 0 201 00 000 "Institutional funds" |
Zeros are reflected |
|
|
Account 0 204 00 000 "Financial investments" |
Zeros are reflected, unless otherwise provided by the requirements for the earmarked purpose of the allocated funds |
|
|
Account 0 207 00 000 "Settlements on loans, borrowings (loans)", reflecting the amount of the principal debt on loans, borrowings (loans) |
The analytical code of receipt is reflected |
|
|
Account 0 301 00 000 "Settlements with creditors on debt obligations", reflecting the amount of the principal debt on loans, borrowings (loans) |
Reflected analytical code of disposal |
|
|
Account 0 304 01 000 "Settlements on funds received at a temporary disposal" |
Zeros are reflected |
To obtain additional information necessary for internal and external users of financial statements, as well as in accordance with the requirements of the founder and for the purposes of management accounting, a budgetary institution in the 1st - 17th digits of the account number, in which Instruction No. 174n provides zeros, reflects in the manner prescribed by its accounting the policy, the corresponding analytical receipt (disposal) codes.
Accounting registers.
By order of the Ministry of Finance of the Russian Federation No. 209n, the authorization journal was excluded from the list of accounting registers to be maintained by the institution. Note that now the accounting of operations with budgetary appropriations, budgetary commitments limits, approved estimated (planned, forecast) assignments and commitments (monetary obligations) made by the institution will be carried out in the journal for other operations on the basis of primary documents (accounting documents) established by the financial authority the corresponding budget.
In addition, the name of the journal of payroll transactions has been changed. It will now be called the "Journal of Payments, Allowances and Scholarships".
If your institution's accounting policy lists transaction logs, the names of which have been changed by Order of the Ministry of Finance of the Russian Federation No. 209n, you should correct their names and bring them in line with current legislation.
Making corrections in accounting and reporting.
The rules for making corrections of errors found in accounting registers are made in the manner prescribed by clause 18 of Instruction No. 157n. The procedure for making changes to the reporting forms is defined in clause 8.1 of Instruction No. 33n.
By order of the Ministry of Finance of the Russian Federation No. 209n, it was clarified that by the decision of the body performing the functions and powers of the founder in relation to the state (municipal) budgetary institution, an error discovered before the approval of the accounting (financial) statements submitted to this body and requiring changes to the accounting registers (transaction logs) , depending on its nature, is reflected by the accounting entity on the last day of the reporting period:
- additional accounting entry;
- an accounting entry, drawn up in the "red storno" method, and (or) an additional accounting entry;
Information about these records and about changes in the indicators of the accounting (financial) statements shall be disclosed in the explanatory note (form 0503760), which is presented as part of the revised statements.
It should be noted that the Accounting Policy Standard contains, among other things, a detailed procedure for correcting accounting and reporting errors in the reporting period, identified:
- in the course of internal control after the date of signing the accounting (financial) statements, but before the deadline for their submission;
- in the course of an in-house audit of accounting (financial) statements after the deadline for their submission, but before the date of their adoption by the authorized body;
- during the implementation of internal or external financial control, as well as internal control or internal financial audit after the date of acceptance of the accounting (financial) statements, but before the date of its approval;
- after the date of approval of the quarterly accounting (financial) statements;
- after the date of approval of the annual accounting (financial) statements.
The accounting policy of the institution may prescribe the procedure for making corrections in accounting based on the provisions of this standard.
Inventory of property, financial assets and liabilities
In accordance with clause 20 of Instruction No. 157n, an inventory of property, financial assets and liabilities should be carried out by a budgetary institution in the manner prescribed by regulatory legal acts adopted by the Ministry of Finance in accordance with the legislation of the Russian Federation. That is, the procedure and timing of the inventory of property and liabilities are established within the framework of the accounting policy of the institution formed taking into account the provisions of the legislation of the Russian Federation. By order of the Ministry of Finance of the Russian Federation No. 209n, this paragraph was supplemented with a list of cases in which an inventory is mandatory:
- when establishing the facts of theft or abuse, as well as damage to valuables;
- in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;
- when transferring property of an organization for rent, management, free use, as well as redemption, sale of a complex of accounting objects (property complex);
- in other cases stipulated by the legislation of the Russian Federation or other regulatory legal acts of the Russian Federation.
The accounting policy of the institution may provide for more cases when the inventory is mandatory than indicated in clause 20 of Instruction No. 157n, but it cannot be less. It is worth paying attention to this and making appropriate adjustments.
Authorization of expenses.
As we noted above, the unified chart of accounts of accounting is supplemented with the following accounts:
- 0 502 03 000 “Advance cash liabilities assumed”;
- 0 502 04 000 “Advance cash obligations to fulfill”;
- 0 502 05 000 “Monetary obligations fulfilled”.
Also, clause 308 of Instruction No. 157n was supplemented with the following new concepts:
- advance monetary obligations - the obligation of an institution to pay in advance payment (advance) to a legal entity or an individual certain monetary funds in accordance with the terms of a civil law transaction prior to the delivery of necessary goods, performance of work, provision of services;
- deferred liabilities - the liabilities of the institution, the amount of which is determined at the time of their acceptance conditionally (calculated) and (or) for which the time (financial period) of their fulfillment is not determined, provided that a reserve of future expenses is created in the institution's accounting for these liabilities.
It has been clarified that the obligations assumed are the obligations of institutions, stipulated by law, other regulatory legal acts, to provide funds using competitive methods for determining suppliers (contractors, executors) (tenders, auctions, request for quotations, request for proposals) in the corresponding financial year. The amounts of obligations assumed are determined in the amount of the initial (maximum) price of the contract (agreement) on the basis of procurement notices (sent invitations to take part in determining the supplier (contractor, executor)) placed in the unified information system in the field of procurement ( contractors, performers).
At the same time, since the provisions of Instruction No. 174n do not contain accounting entries for reflecting transactions on accounts 0 502 03 000, 0 502 04 000 and 0 502 05 000, it should be prescribed in the accounting policy of a budgetary institution, as when reflecting operations to authorize expenses for accountants of budgetary institutions apply account data. When developing such accounting records, one must be guided by the accounting methodology established by instructions No. 157n and 174n.
Lost income.
The provisions of Instruction No. 174n were supplemented with a new account 0 401 10 174 “Lost income”. In addition, clause 152 of Instruction No. 174n was supplemented with a provision, by virtue of which a decrease in the amount of accrued income, including monetary penalties (fines, penalties, penalties), when deciding to reduce them in accordance with the legislation of the Russian Federation, is reflected in the debit of account 0 401 10 174 “Shortfalls in income” and the credit of the corresponding accounts of analytical accounting of accounts 0 205 00 000 “Calculations for income”, 0 209 00 000 “Calculations for damage and other income”.
Since the norms of instructions No. 157n and 174n do not decipher the term "lost income", the list of such income should be fixed in the accounting policy of the institution.
The procedure for recording events after the reporting date.
Clause 3 of Instruction No. 157n was supplemented with a new paragraph, by virtue of which, if, in order to comply with the deadlines for submitting accounting (financial) statements and (or) due to the late receipt of primary accounting documents, information about the event after the reporting date is not used in the formation of indicators of these statements , information about the specified event and its assessment in monetary terms is disclosed in the statements (textual part of the explanatory note).
Recall that the procedure for recognizing in accounting and disclosing events in the accounting (financial) statements after the reporting date should be established by a budgetary institution when forming an accounting policy.
It should be noted that Minin's website also posted a draft order “On approval of the federal accounting standard for public sector organizations“ Events after the reporting date. Taking into account the provisions of this standard, it is recommended to establish in the accounting policy of the institution:
- list of events related to events after the reporting date;
- the procedure for reflecting these events on the accounting accounts and in the reporting.
So, by virtue of clause 3 of the said draft order, events after the reporting date include:
1. Events confirming the conditions of economic activity that existed at the reporting date:
- declaring the debtor in bankruptcy in accordance with the established procedure, if, as of the reporting date, bankruptcy proceedings have already been carried out with respect to this debtor;
- the end after the reporting date of litigation, as a result of which it is confirmed that an asset and (or) liability exists at the reporting date;
- completion after the reporting date of the process of registration of changes in the material terms of the transaction, which was initiated in the reporting period;
- receipt from an insurance company of a document establishing or specifying the amount of insurance compensation for an insured event that occurred in the reporting period;
- Obtaining information indicating that assets were impaired at the reporting date or that an adjustment is required for an impairment loss recognized at the reporting date;
- detection of an error in accounting data for the reporting period before the date of signing the statements;
- other events that confirm the conditions of economic activity that existed at the reporting date, and (or) indicate circumstances that existed at the reporting date.
2. Events indicating the conditions of economic activity that arose after the reporting date:
- change after the reporting date in cadastral estimates of non-financial assets;
- making a decision on the reorganization or liquidation (abolition) of the accounting subject, which was not known as of the reporting date;
- material addition or disposal of assets;
- fire, accident, natural disaster or other emergency, as a result of which assets are destroyed or significantly damaged;
- public announcements of changes in the policy, plans and intentions of the body exercising the powers of the founder, which may affect the powers and functions of the accounting subject;
- change in the value of assets and (or) liabilities resulting from changes in foreign exchange rates after the reporting date;
- changes in legislation, including the approval of regulatory legal acts that formalize the start of implementation, change and termination of state programs and projects, conclusion and termination of contracts and agreements, as well as other decisions, the implementation of which may significantly affect the value of assets, liabilities, income and expenses subject of accounting;
- commencement of legal proceedings related exclusively to events that occurred after the reporting date;
- other events that indicate the conditions of economic activity that have arisen after the reporting date, and (or) indicate circumstances that have arisen after the reporting date
* * *
In conclusion, we note once again that the accounting policy should reflect the peculiarities of accounting for a particular institution. A change in accounting policy is allowed in strictly defined cases, which include:
- changes in the legislation of the Russian Federation on accounting, federal and (or) industry standards and regulatory legal acts of the bodies regulating accounting;
- development or selection by the institution of a method of accounting, the use of which will allow the presentation of reliable and more relevant information in the accounting (financial) statements;
- a significant change in the conditions of the institution's activities, including its reorganization, changes in the powers assigned to the institution and (or) the functions performed by it.
Federal Law dated 06.12.2011 No. 402-FZ "On Accounting".
Instructions on the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions, approved by By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.
Order of the Ministry of Finance of the Russian Federation of November 16, 2016 No. 209n "On amendments to some orders of the Ministry of Finance of the Russian Federation in order to improve budgetary (accounting) accounting and reporting."
Instructions for the use of the Chart of accounts of accounting of budgetary institutions, approved by By order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.
Instructions on the procedure for drawing up, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. By order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n.
A. Gusev, Ph.D.,
expert of the journal "Budgetary organizations: accounting and taxation" No. 3, March, 2017.
Budgetary organizations: accounting and taxation, No. 3, 2017
ORDER N___
on the approval of accounting policies for budgetary accounting purposes
from "___" __________ 201_
In pursuance of the Law of December 6, 2011 N 402-FZ and the order of the Ministry of Finance of Russia of December 1, 2010 N 157n.
I ORDER:
1. To approve the accounting policy for the purposes of budgetary accounting in accordance with the appendix and put it into effect from January 1, 2017 & nbsp.
2. Bring to all departments and services of the institution the relevant documents necessary to ensure the implementation of the accounting policy in the institution and the organization of budget accounting, workflow, authorization of the institution's expenses.
3. Assign control over the execution of the order to _______________________________________ & nbsp. or I reserve the control over the execution of this order (leave the necessary).
_____________________________ __________________ ________________
(position of the head) (signature) (transcript of the signature)
APPROVED BY
By order of ________N_____
Accounting policies for budgetary accounting purposes
Accounting policies for budgetary accounting purposes
Budget accounting in the institution is carried out in accordance with the Law of December 6, 2011 N 402-FZ, the Budget Code of the Russian Federation, orders of the Ministry of Finance of Russia dated December 1, 2010 N 157n "On approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), local government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application "(hereinafter -), dated December 16, 2010 N 174n" On approval of the Chart of accounts of accounting of budgetary institutions and Instructions for its application "(hereinafter - Instruction N 174n), dated July 1, 2013 N 65n" On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation "(hereinafter - Order N 65n), dated March 30, 2015 N 52n" On approval of primary accounting forms documents and accounting registers used by public authorities (state bodies), the body local government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application "(hereinafter - Order No. 52n), other regulatory legal acts regulating accounting (budget) accounting.
1. General Provisions
1. General Provisions
1.1. The head of the institution is responsible for organizing budget accounting in the institution and compliance with the legislation when performing business transactions (basis: part 1 of article 7 of the Law of December 6, 2011 N 402-FZ).
1.2. Budget accounting is carried out by a structural unit - the accounting department, headed by the chief accountant. Accounting employees are guided in their activities by the Accounting Regulations, job descriptions (basis: part 3 of article 7 of the Law of December 6, 2011 N 402-FZ).
1.3. Budget accounting in separate divisions of the institution that have personal accounts in the territorial bodies of the Treasury, are kept by the accounting departments of these divisions.
1.4. The chief accountant reports directly to the head of the institution and is responsible for the formation of accounting policies, budget accounting, timely submission of complete and reliable budget, tax and statistical reporting.
The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to accounting services are mandatory for all employees of the institution, including employees of separate departments of the institution (basis: clause 8 of the Instruction to the Unified Chart of Accounts N 157n).
1.5. The institution has approved the composition of the permanent commissions:
- commissions for the receipt and disposal of assets;
- inventory commission;
- commissions for checking the odometer readings of vehicles;
- commissions for a sudden audit of the cash desk.
1.6. The list of positions of employees with whom the institution concludes agreements on full liability is given in Appendix 1.
1.7. The limit on the balance of cash at the cash desk is established by a separate order of the head.
It is allowed to accumulate cash at the cash desk in excess of the established limit on the days of payment of salaries, scholarships, social benefits. The duration of the period for issuing the specified payments is five working days (including the day of receipt of cash from the bank account for the specified payments) (reason: instructions of the Bank of Russia dated March 11, 2014 N 3210-U).
2. Working Chart of Accounts
2. Working Chart of Accounts
2.1. Budget accounting is kept separately in the context of sections, subsections, target items, types of expenses, codes of operations of the public administration sector of budgetary financing.
2.2. Budget accounting is carried out using the working Chart of Accounts (Appendix 2), developed in accordance with the Instruction to the Unified Chart of Accounts N 157n, Instruction N 174n (basis: paragraphs and 6 of the Instruction to the Unified Chart of Accounts N 157n).
2.3. When reflecting business transactions in accounting, 1-18 digits of the account number of the Working Chart of Accounts are formed as follows:
1 - 4: Analytical code of the type of service;
5 - 14: 0000000000 (the institution has the right to provide its own codes);
15 - 17: Code of the type of receipts or disposals;
18: Code of the type of financial security & nbsp.
2.4. The institution applies off-balance sheet accounts approved in the Instruction to the Unified Chart of Accounts N 157n. In addition to the main off-balance sheet accounts, the institution has introduced additional accounts. The list of off-balance sheet accounts used is given in Appendix 2 (basis: clause 332 of the Instruction to the Unified Chart of Accounts N 157n).
3. Accounting for certain types of property and liabilities
3. Accounting for certain types of property and liabilities
3.1. When maintaining budgetary accounting, it should be borne in mind that information in monetary terms about the state of assets, liabilities, sources of funding, about operations that change them, and the financial results of these operations (income, expenses), reflected in the corresponding accounts of the working chart of accounts, should be full, figurative with substance.
Errors recognized as significant are subject to mandatory correction.
In this case, information is recognized as material, the omission or distortion of which entails a change by 1 percent (and (or) more) of the turnover on the debit (credit) of the analytical account of the working chart of accounts given in Appendix 2 (reason:).
3.2. Budget accounting is carried out according to verified and accepted primary documents by the accrual method. Primary accounting documents are accepted for accounting, drawn up properly and received as a result of internal control of business transactions for registering the data contained therein in accounting registers (basis: clause 3 of the Instruction to the Unified Chart of Accounts N 157n).
3.3. Fixed assets
3.3.1. Fixed assets include material objects used in the course of the institution's activities when performing work or providing services or for the administrative needs of the institution, regardless of the value of fixed assets with a useful life of more than 12 months. The historical cost of fixed assets is the amount of actual investments in their acquisition, construction and manufacture. (basis: paragraphs -,,, 47 of the Instructions to the Unified Chart of Accounts N 157n).
3.3.2. Each object of immovable, as well as movable property worth over 3000 rubles. a unique inventory number consisting of ten characters is assigned.
1st category - depreciation group, to which the object is assigned upon acceptance for accounting (when referring the inventory object to the 10th depreciation group, "0" is put down in this category);
2-4th categories - the code of the accounting object of the synthetic account in the Chart of Accounts for budgetary accounting ();
5-6th digits - the code of the group and type of synthetic account of the Chart of Accounts for budgetary accounting (Appendix 1 to the order of the Ministry of Finance of Russia of December 16, 2010 N 174n);
7-10th digits - serial number of a non-financial asset. (basis: clause 46 of the Instruction to the Unified Chart of Accounts N 157n).
3.3.3. The inventory number assigned to the object is designated by the financially responsible person in the presence of an authorized member of the commission for the receipt and disposal of assets by applying the number to the inventory object with paint or a waterproof marker.
If the object is complex (a complex of structurally articulated objects), the inventory number is indicated on each component in the same way as on a complex object.
3.3.4. The accounting of fixed assets on the corresponding accounts of the Chart of Accounts for budgetary accounting is carried out in accordance with the requirements of the All-Russian Classifier of Fixed Assets (basis: clause 45 of the Instruction to the Unified Chart of Accounts N 157n).
3.3.5. Household equipment includes office and household items directly used in the production process, sports equipment. The service life of household equipment is established in accordance with Appendix 3.
3.3.6. Depreciation of fixed assets in budgetary accounting is accrued on a linear basis in accordance with the useful lives (basis: paragraph 85 of the Instruction to the Unified Chart of Accounts N 157n).
3.3.7. The useful life of items of fixed assets is established by the commission on the receipt and disposal of assets based on the following factors:
- information contained in the legislation of the Russian Federation;
- the recommendations contained in the manufacturer's documents;
- in the absence of relevant norms in the legislation of the Russian Federation. If such information is not available, the period is determined on the basis of the decision of the commission of the institution on the receipt and disposal of assets, taken taking into account the expected period of use and physical wear and tear of the object, as well as taking into account the guaranteed period of use;
- the terms of actual operation and the previously accrued depreciation amount - for objects received free of charge.
For objects included in depreciation groups from the first to the ninth, the useful life is determined by the longest period specified in the Decree of the Government of the Russian Federation dated 01.01.2002 N 1 "On the Classification of fixed assets included in depreciation groups".
For objects included in the tenth depreciation group, the useful life is calculated on the basis of uniform standards approved by the Resolution of the Council of Ministers of the USSR of October 22, 1990 N 1072 (basis: paragraph 44 of the Instruction to the Unified Chart of Accounts N 157n).
3.3.8. The revaluation of fixed assets is carried out within the time frame and in the manner established by the Government of the Russian Federation. (basis: clause 28 of the Instruction to the Unified Chart of Accounts N 157n).
3.3.9. Fixed assets worth up to 3000 rubles. inclusive, those in operation are accounted for on the off-balance sheet account of the same name 21 at the acquisition cost (reason: paragraph 373 of the Instruction to the Unified Chart of Accounts N 157n).
3.4. Intangible assets
3.4.1. The amortization of intangible assets is accrued on a straight-line basis in accordance with the useful lives (basis: paragraph 93 of the Instruction to the Unified Chart of Accounts N 157n).
3.4.2. The useful life of intangible assets is established by the commission on the receipt and disposal of assets based on the period:
- during which the institution will have exclusive rights to the object. This period is indicated in documents of title (patents, certificates, etc.), or it follows from the law;
- during which the institution plans to use the facility in its activities.
If it is impossible to determine the useful life for an object of intangible assets, then for the purpose of calculating depreciation it is set equal to 10 years (basis: article 1335 of the Civil Code of the Russian Federation, paragraph 60 of the Instruction to the Unified Chart of Accounts N 157n).
3.5. Non-produced assets
3.5.1. Land plots assigned to an institution on the basis of the right of permanent (perpetual) use (including those located under real estate objects) are recorded on account 1 103 11 000 "Land - real estate of the institution". The basis for registration is a certificate confirming the right to use the land plot. Accounting is carried out at the cadastral value (basis: paragraphs, 78 of the Instructions to the Unified Chart of Accounts N 157n).
3.6. Material stocks
3.6.1. Inventories include items used in the activities of the 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 unit of accounting for material stocks is the nomenclature number (basis: clauses 99, 101 of the Instructions to the Unified Chart of Accounts N 157n).
3.6.2. Inventories are written off at the average actual cost (basis: clause 108 of the Instruction to the Unified Chart of Accounts N 157n).
3.6.3. Accounting on off-balance sheet account 09 "Spare parts for vehicles issued instead of worn out" is carried out in a conditional assessment of 1 rub. for 1 pc. Spare parts and other components that can be used on other cars (untyped spare parts and components) are subject to accounting, such as:
- car tires;
- wheel disks;
- batteries;
- sets of auto tools;
- first aid kits;
- fire extinguishers.
Analytical accounting for the account is carried out in the context of vehicles and financially responsible persons.
Receipt to account 09 is reflected:
- when installing (transferring to the materially responsible person) the corresponding spare parts after debiting from account 1 105 36 000 "Other inventories - other movable property of the institution";
- in case of free receipt of a car from state (municipal) institutions with documentary transfer of the balances of off-balance account 09.
If spare parts are received free of charge from state (municipal) institutions, which are accounted for by the transferring party on account 09, but are not subject to accounting on the specified account in accordance with this accounting policy, the posting of spare parts to account 09 is not made.
An internal account transfer is reflected:
- when transferring to another car;
- when transferred to another financially responsible person along with the car.
Disposals from account 09 are reflected:
- when writing off a car on established grounds;
- when installing new spare parts instead of unusable ones (reason: paragraphs 349-350 of the Instructions to the Unified Chart of Accounts N 157n).
3.6.4. The actual cost of inventories obtained as a result of repair, disassembly, disposal (liquidation) of fixed assets or other property is determined based on:
- their current assessed value as of the date of acceptance for accounting;
- the amounts paid by the institution for the delivery of inventories, bringing them to a condition suitable for use.
3.7. Income calculations
3.7.1. The institution exercises the budgetary powers of the 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 the regulatory documents of the department.
The list of administered revenues is determined by the chief administrator of budget revenues (higher agency).
3.7.2. 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.
3.8. Calculations with accountable persons
3.8.1. Funds are issued on account of the order of the head or a memo, agreed with the head. The issuance of funds on account is made by:
- issue from the cash desk. In this case, payments of accountable amounts to employees are made within three working days, including the day of receipt of money at the bank;
- transfers to the salary card of the financially responsible person.
The method of issuing funds should be indicated in a memo or order of the head.
3.8.2. 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, specified in paragraph 3.8.4 of this accounting policy, has come.
3.8.3. The maximum amount for the issuance of funds under the report (excluding travel expenses) is set at 10,000 (Ten thousand) rubles.
On the basis of the order of the head, in exceptional cases, the amount can be increased (but not more than the limit for cash settlements between legal entities) in accordance with the instructions of the Bank of Russia (reason: clause 6 of the instructions of the Bank of Russia dated October 7, 2013 N 3073-U).
3.8.4. The deadline for submitting advance reports on the amounts issued for the report (except for the amounts issued in connection with a business trip) is 30 calendar days (reason:).
3.8.5. 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 decree of the Government of the Russian Federation of October 2, 2002 N 729.
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 the corresponding order (reason: paragraphs 2, 3 of the Government of the Russian Federation of October 2, 2002 N 729).
3.8.6. Upon returning from a business trip, the employee is obliged to submit an advance report on the amounts spent within three working days (reason: clause 26 of the Decree of the Government of the Russian Federation of October 13, 2008 N 749).
3.8.7. The deadlines for reporting on the issued powers of attorney for receiving material assets are 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 an agreement on full liability has been concluded (Appendix 1).
3.8.8. Advance reports are stitched chronologically on the last day of the reporting month.
3.9. Settlements with debtors and creditors
3.9.1. Analytical accounting of settlements with suppliers (contractors) is carried out in the context of creditors. Accounts receivable and payable for which the limitation period has expired should be written off to the financial result after three years on the basis of the data of the inventory.
Debt written off from the balance sheet should be reflected on off-balance sheet accounts: 04 "Debt of insolvent debtors", 20 "Debt not claimed by creditors" - within five years from the date of write-off from the balance sheet.
Debt write-off from off-balance sheet accounting is carried out based on the results of the inventory of the debt based on the decision of the inventory commission of the institution:
- after five years of reflection of the debt on off-balance sheet accounting;
- upon completion of the term for a 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 (basis: paragraphs 339, 371 of the Instruction to the Unified Chart of Accounts N 157n).
3.9.2. Analytical accounting of payments for benefits and other social benefits is carried out in the context of individuals - recipients of social benefits.
3.9.3. Analytical accounting of payroll calculations is carried out in the context of employees and other individuals with whom civil law contracts have been concluded.
3.10. Financial results
3.10.1. For management accounting purposes (operational reports on types of income and expenses;
data for filling out an explanatory note of budget reporting, control over types of expenses), the institution uses additional analytical codes in the context of KOSGU. In particular, expenses are accounted for according to the following additional criteria:
KOSGU 221 "Communication Services":
- 221.1 - postal services;
- 221.2 - telephone services;
- 221.3 - services of access to telecommunication communication channels (Internet);
KOSGU 222 "Transport services":
- 222.1 - transportation services on the basis of motor transport service contracts;
- 222.2 - travel expenses for employees on a business trip;
- 222.3 - other transport services;
KOSGU 225 "Works, services for the maintenance of property":
- 225.1 - expenses for keeping non-financial assets clean;
- 225.2 - expenses for current repairs;
- 225.3 - expenses for major repairs;
- 225.4 - other works, property maintenance services; & nbsp
3.10.2. The institution creates:
- reserve for the forthcoming payment of vacations;
- reserve for claims (if necessary) (basis: clause 302, 302.1 of the Instructions to the Unified Chart of Accounts N 157n).
Account 0 401 50 000 "Deferred expenses" reflects expenses for:
- acquisition of a non-exclusive right to use intangible assets during several reporting periods;
- property insurance;
- civil liability insurance;
- etc.
3.10.3. Expenses incurred in the current reporting period, but relating to future reporting periods, are written off evenly to the financial result of the current financial year during the period to which they relate (basis: paragraph 302 of the Instruction to the Unified Chart of Accounts N 157n).
3.10.4. The institution makes all expenses in accordance with the budget estimate approved by __________________________ & nbsp and within the established norms:
- for long-distance calls, Internet access services - at the actual expense;
- for the use of cellular services - are limited according to the order of the head of the administration;
- the cost of consumed fuels and lubricants is written off to the financial result according to the actual consumption, but not more than the standard established by:
- for a car ____________________________ & nbsp - ________ & nbsp for 100 km in winter (from ______ & nbsp to ______ & nbsp) and ______ & nbsp for 100 km in summer (from _________ & nbsp to ________ & nbsp);
- on ___________________________ & nbsp- _______ & nbsp for 100 km in winter (from _______ & nbsp to _______ & nbsp) and _______ & nbsp for 100 km in summer (from ________ & nbsp to _______ & nbsp).
3.11. Authorization of expenses.
3.11.1 Acceptance of budget (monetary) obligations for accounting shall be carried out within the limits of budget obligations.
4. Inventory of property and liabilities
4. Inventory of property and liabilities
4.1. An inventory of property and liabilities (including those on off-balance sheet accounts) is carried out once a year before the preparation of annual reports, as well as in other cases provided for by law. The inventory is carried out by a permanent inventory commission.
Inventory of calculations is performed:
- with accountable persons - once a month;
- with organizations and institutions - once a quarter.
The procedure and schedule for carrying out an inventory of property, financial assets and liabilities is given in Appendix 4.
In some cases (when changing financially responsible persons, when revealing the facts of theft, in case of natural disasters, etc.), a specially created working commission can carry out the inventory, the composition of which is approved by a separate order of the head (reason: Methodological guidelines approved by order of the Ministry of Finance of Russia dated 13 June 1995 N 49).
4.2. The heads of the separate structural divisions create inventory commissions from among the employees of the division by order of the division.
5. The order of reflection in accounting and reporting of events after the reporting date
5. The order of reflection in accounting and reporting of events after the reporting date
5.1. The accounting data for the reporting year includes the facts of economic life that occurred between the reporting date and the date of signing the accounting (financial) statements that affect the financial condition or performance of the institution (hereinafter - events after the reporting date).
In this case, an event is recognized as a material fact of economic life, the value of which is more than 5 percent of the balance sheet total.
5.2. Events after the reporting date include:
5.2.1. Events that confirm the economic conditions that existed at the reporting date within the framework of the institution's activities:
Declaring a debtor (creditor) bankrupt, which entails the subsequent write-off of receivables (payables);
Repayment by a debtor of a debt to an institution at the end of the reporting year;
Detection of accounting errors or violations of the law that have led to the distortion of financial statements;
5.2.2. Events that indicate economic conditions that have arisen after the reporting date within the framework of the institution's activities:
Repayment by the institution of accounts payable at the end of the reporting year;
An emergency, due to which a significant part of the institution's property was destroyed (fire, flood, accident, and others);
Etc.
5.3. Significant events after the reporting date are reflected in the financial statements for the reporting year.
5.4. An event after the reporting date is reflected in the following order:
5.4.1. If an event that confirms business conditions exists as of the reporting date in which the institution conducted its activities, then it is reflected in the period following the reporting by drawing up an additional accounting entry that reflects this event, or entries in a "reversal" and (or ) an additional accounting entry for the amount reflected in accounting.
5.4.2. If an event testifies to the economic conditions that have arisen after the reporting date in which the institution conducts its activities, then it is reflected in the period following the reporting period. In the reporting period, records in synthetic and analytical accounting are not made.
6. Technology of processing accounting information
6. Technology of processing accounting information
6.1. Processing of accounting information is carried out using the software product "__________________ & nbsp" (reason:).
6.2. Using telecommunication channels of communication and electronic signature, the accounting department of the institution carries out electronic document flow in the following areas:
- electronic document management system with the territorial body of the Treasury of Russia;
- transfer of financial statements to the founder;
- transfer of reports on taxes, fees and other obligatory payments to the inspection of the Federal Tax Service;
- transfer of reports on insurance premiums and personalized accounting information to the branch of the Pension Fund of Russia;
- posting information about the activities of the institution on the official website ______; & nbsp
6.3. Without proper execution of primary (consolidated) accounting documents, any corrections (adding new records) in electronic databases are not allowed.
6.4. In order to ensure the safety of electronic accounting and reporting data:
- on the server daily backup copies of the "________________________" database are saved;
- 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, which is stored in the chief accountant's safe;
- based on the results of each calendar month, accounting registers generated in electronic form are printed on paper and filed into separate folders in chronological order (reason: clause 19 of the Instruction to the Unified Chart of Accounts N157n).
6.5. If errors are found 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 of the current year by an additional accounting entry or by the "red line" method;
- when restoring the balance of previous years in the accounting, use account 1 401 10 180 "Other income".
7. Primary and consolidated accounting documents, budget registers and document flow rules
7. Primary and consolidated accounting documents, budget registers and rules workflow
7.1. All documents on the movement of funds are accepted for accounting only with the signature of the head and chief accountant.
7.2. The institution uses unified forms of primary documents listed in Appendix 1 to Order N 52n.
When conducting business transactions, for the registration of which standard forms of primary documents are not provided, the following are used:
- independently developed forms. Samples of documents are given in Appendix 7;
- unified forms, supplemented with the necessary details (basis: clause 7 of the Instruction to the Unified Chart of Accounts N 157n).
7.3. The right to sign accounting documents was granted to the officials listed in Appendix 8.
7.4. The document flow schedule is given in Appendix 9.
7.5. The institution uses unified forms of accounting registers listed in Appendix 3 to Order N 52n. If necessary, the forms of registers that are not unified are developed independently.
7.6. Accounting registers are formed 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 register of incoming and outgoing orders is drawn up monthly, on the last working day of the month;
- an inventory card for accounting of 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; - a book for accounting forms of strict reporting, a book for analytical accounting of deposited wages and scholarships are filled out monthly, on the last day of the month;
- transaction logs, general ledger are filled monthly;
- other registers not mentioned above are filled in as necessary, unless otherwise established by the legislation of the Russian Federation (reason: clause 11 of the Instruction to the Unified Chart of Accounts N 157n).
7.7. Operation logs are assigned numbers according to Appendix 10.
Transaction logs are signed by the chief accountant and the accountant who compiled the transaction log.
7.8. 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 (basis: part 5 of article 9 of the Law of December 6, 2011 N 402-FZ, paragraphs 7, 11 Instructions to the Unified Chart of Accounts N 157n, Methodological instructions approved by the order Ministry of Finance of Russia dated March 30, 2015 N 52n,).
7.9. Accounting documents, accounting registers and accounting (budget) statements are kept for the periods established in accordance with the rules of archiving, but not less than five years.
Electronic documents signed with a qualified electronic signature are stored electronically 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. Keeping and storing the journal is assigned by the order of the head to the responsible employee of the institution.
At the request of another legal entity or individual, state body, the institution, at its own expense, makes copies of the electronic primary accounting document, the electronic register, on paper. Copies of electronic documents on paper are certified by the signature of the head and the seal of the institution (reason: clauses 7, 14 of the Instruction to the Unified Chart of Accounts N 157n).
7.10. In the activities of the institution, the following forms of strict reporting are used:
- forms of work books and inserts to them;
- forms of diplomas, certificates;
- forms of vouchers to sanatoriums, dispensaries;
- forms of payment receipts (basis: clause 337 of the Instruction to the Unified Chart of Accounts N 157n).
7.11. Officials responsible for accounting, storage and issuance of the following strict reporting forms:
- blanks of work books and inserts to them, issued from the warehouse, - specialist of the personnel department of employees under the direct supervision of the head of the personnel department;
- forms of diplomas, certificates -
head of the educational department;
- forms of vouchers to sanatoriums, dispensaries, forms of payment receipts - accounting officer.
8. The procedure for organizing and maintaining internal financial control
8. The procedure for organizing and maintaining internal financial control
8.1. Internal financial control in the institution is carried out by the commission. In addition to the commission, constant current control in the course of their activities is carried out within the framework of their powers:
- the head of the institution, his deputies;
- chief accountant, accounting staff;
- Head of the planning and economic department, employees of the department;
- head of the legal department, employees of the department;
- other officials of the institution in accordance with their duties.
8.2. The procedure and forms of internal financial control are given in Appendix 11 (basis: clause 6 of the Instruction to the Unified Chart of Accounts N 157n).
9. Budget reporting
9. Budget reporting
9.1. Budget reporting is drawn up on the basis of analytical and synthetic accounting in the forms, in the amount and within the time frame established by the parent organization and budgetary legislation (order of the Ministry of Finance of Russia dated December 28, 2010 N 191n). Budget reports are submitted to the main manager of budgetary funds within the timeframes set by him.
For separate structural divisions endowed with partial powers of a legal entity, the following deadlines for submitting budget reporting are established:
- quarterly - until the 5th day of the month following the reporting period;
- annual - until January 15 of the year following the reporting year.
Separate structural divisions submit reports to the chief accountant of the institution.
9.2. Budget statements for the reporting year are formed taking into account events after the reporting date. The circumstances that caused the reporting of events after the reporting date are indicated in the textual part of the explanatory note (form 0503760) (reason: clause 3 of the Instruction to the Unified Chart of Accounts N 157n).
Chief Accountant _______________________________ __________________________________
Application examples
Appendix N 2
to the Order dated _________ N___
Institutions form a working chart of accounts independently, based on the specifics of the activities of a particular institution and its powers.
Appendix N 3
to the Order dated _________ N___
The procedure for determining the service life of household equipment
1. For the purposes of this regulation, household equipment includes:
Office furniture;
- inventory for cleaning office premises (territories), workplaces;
Room renovation supplies (e.g. drills, hammers, wrenches, etc.);
- ...
2. Household inventory is accounted for as fixed assets if the following conditions are met:
The useful life is over 12 months;
The inventory will be used in the course of the institution's activities (when performing work (rendering services), performing state powers (functions), for management needs).
Inventory with a useful life of 12 months or less is included in inventories.
3. The service life of household equipment is determined by the commission for the receipt and disposal of non-financial assets.
4. The decision on the service life of household equipment is determined by the commission:
1) in accordance with approved;
3) for those types of property that are not indicated in the depreciation groups (or there are no manufacturer's recommendations), the useful life is set taking into account:
The expected life of this facility in accordance with the expected performance or capacity;
Expected physical wear and tear, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system;
Regulatory and other restrictions on the use of this object;
Warranty period for the use of the object;
4) for inventory received free of charge from other institutions, state (municipal) organizations - taking into account the terms of actual operation and the previously accrued depreciation amount.
Appendix N 9
to the Order dated _________ N___
Document flow schedule
Name | Form code | Structural | Term | Responsible for | Note |
||||
execution | control | agreement and approval | |||||||
Appendix N 10
to the Order dated _________N____
LIST OF BUDGETARY REGISTERS
Activity log number | Operation log name |
Journal of transactions for the "Cashier" account |
|
Non-cash transactions journal |
|
The journal of transactions of settlements with accountable persons |
|
Journal of transactions for settlements with suppliers and contractors |
|
The journal of transactions with income debtors |
|
Journal of transactions of calculations for wages, salaries and scholarships |
|
Journal of transactions for disposals and transfers of non-financial assets |
|
Journal for other transactions |
|
Authorization log |
Appendix N 11
to the Order dated ________N_____
The procedure and forms of internal financial control
Type of control measures | Name of the event | Dates of the | Responsible for conducting |
Preliminary control | 1. Checking financial and planning documents (calculations of the need for funds, estimates of income and expenses, etc.), their endorsement, coordination and settlement of disagreements; | At the stage of calculations, drawing up PFHD, estimates, | Chief Accountant Legal service specialists; Chief Accountant; |
Current control | 1. Checking cash expenditure documents prior to their payment (payroll, payment orders, invoices, etc.); | During | Supervisor; Chief Accountant; Standing commission for the implementation of internal control. |
Follow-up control | 1. Inventory; | In accordance with the Inspection Plan for the current reporting period | Permanent internal control commission If the payment procedure on the website of the payment system has not been completed, the money An error has occurred The payment was not completed due to a technical error, funds from your account |
Any organization must keep accounting and tax records, fixing the methods of their conduct in the accounting policy. The accounting policy of the organization creates a unified system of accounting and document management, which must be followed by all employees and divisions of the company. Lack of accounting policy is a gross violation for which the company can be fined. How to draw up an accounting policy for 2018, and what features should be taken into account - this is what our material is about.
Accounting policy of the enterprise: general requirements for registration
The accounting policy is drawn up according to the rules established by the 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 accounting policy of the organization 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 supposed to be adopted before December 31, 2016, and the document approved in 2017 will come into force only from 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 points of accounting 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. It is pointless to rewrite the unambiguous provisions of the PBU, or the Tax Code, which do not offer a choice.
"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:
- PBU Accounting Policy now applies to all legal entities, except for credit and government 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 used "primary", accounting and tax registers - unified forms, or independently developed,
- depreciation issues - accrual methods, frequency (monthly, once a year, 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 as 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 it 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 subdivisions, 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 the STS “income”, the tax policy should reflect:
- the procedure for accounting for income,
- indicate how the paid insurance premiums reduce the tax base,
- in what order and at what rate 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 sales 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, are there increasing coefficients for depreciation, depreciation premium, for which objects,
- methods for evaluating materials, raw materials and goods,
- whether reserves are formed for the even distribution of expenses during the year (vacations, for doubtful debts, for the repair of fixed assets, etc.),
- in what order is the profit tax and advance payments on it calculated and paid,
- applicable tax registers, etc.
The specifics of VAT accounting when forming an accounting policy should be indicated to those who are exempted 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, the applied 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.
Accounting is a strict, structured system for collecting, fixing and generalizing information about property objects, obligations, their movement, in monetary form, which is embodied through constant accounting of all financial and business transactions associated with them.
The basis and scope of accounting lies in the accounting policy being developed... There are standard principles for its organization, but each economic entity that establishes a double entry system in its activities is obliged to draw up its own clear and strictly regulated document so that it serves as a guideline and standard for document management.
What it is
In Russia, accounting legislation consists of:
- Accounting Law No. 402 and other laws, codes, federal decrees and regulations;
- Accounting Regulations (PBU);
- other acts and guidelines containing thematic regulatory information - Letters and Resolutions of the Ministry of Finance of the Russian Federation;
- internal documents of business entities.
Closely interact with accounting legislation civil law, which carries the foundations of lawful activity in Russia, administrative and criminal law, since sanctions in case of violation of the law can take the form of not internal reprimands and fines, but also state responsibility.
Tax law is largely related to accounting, for the sake of completeness of each of them, the legislator often adopts amendments leading to the unity of these systems. Labor law is inseparable from accounting, since data on employees occupy most of the general accounting.
Each of the listed industries provides for interrelated measures of responsibility in the absence of an accounting policy at the enterprise. The head of an economic entity is obliged to approve an internal act on it in accordance with PBU 1/2008. The standard was approved by the Ministry of Finance of Russia in 2008, the last edition dates back to 2015.
The Regulation is aimed at legal entities, except for credit institutions, and establishes general requirements for organizing accounting policies for them. Also, other PBUs contain additional norms in this area, and the Tax Code of Russia gives clear instructions on accounting policies for the purposes of tax work.
Basically PBU accounting policy is a complex of accounting methods - grouping and generalization of information, valuation and observation.
The option for organizing such a policy depends on the main priorities and principles, the selection of which requires an integrated approach and the goal of optimizing activities. What factors need to be considered when making this choice:
- form of organization;
- industry;
- Kind of activity;
- parameters of the internal aspects of work - economic, financial, administrative and managerial, production;
- scale;
- peculiarities of accounting and management departments;
- commercial policy.
For example, if an enterprise seeks to reduce the tax burden by optimizing the taxation of profits and property, then the accounting policy will require appropriate accounting solutions - depreciation with increasing rates, valuation of values at the price of the last issue or delivery.
Accounting refers to accounting and is regulated not only by the Tax Code and the Letters of the Ministry of Finance, but also by the 402 Law on Accounting.
Algorithm of actions:
- make a plan for future accounting- to analyze expenses and incomes, their distribution by type of activity, development of a methodology for writing off costs for a particular activity, taking into account the requirements and recommendations of the legislation;
- "Try on" the plan for the current accounting system- checking the chart of accounts for the presence of all the necessary items, analyzing the available tools for maintaining separate accounting;
- actual application of the plan- inclusion in the accounting policy, the creation of new registers.
It is necessary to form an accounting policy document and approve it by the head of the business entity.
It states that the accounting policy at the enterprise should be developed by the chief accountant, and in his absence - by another responsible person. Approval of the policy document is imputed to the business leader.
A standard PM document is divided into two sections - a policy for accounting purposes and a policy for tax accounting purposes. The reason for this combination is in the requirements of the Tax Code of Russia and significant differences between the two forms of accounting. However, it is allowed to form separate UE documents on each topic.
What needs to be included in the local UP act for accounting:
- reporting forms, accounting registers and primary documents, report forms for personal use within the enterprise;
- chart of accounts required for bookkeeping, including analytical, synthetic and sub-accounts;
- assessment methods;
- regulation on inventory of tangible and intangible objects, its rules and procedures;
- the procedure and methods for checking the financial and economic operations carried out;
- methodology for working with accounting information and requirements for document flow;
- other provisions.
In terms of tax accounting, it is more difficult to formulate a policy, since there are no clear instructions and recommendations on this issue in tax legislation. As a rule, when compiling this section, accountants take as a basis an already developed accounting policy in compliance with the requirements of the legislation on taxes and fees.
Tax accounting is a set of legitimate methods for calculating income and expenses and related other parameters necessary for taxation.
What is included in the UP for tax accounting:
- taxes paid;
- methods for determining expenses and income, and other features for each individual tax;
- the presence or absence of separate accounting - a list of general business expenses and methods of their distribution between tax regimes;
- reporting forms.
The developed accounting policy is approved by order or decree of the head of the enterprise and takes effect from the first day of the next year. Usually the order is signed by the manager and the chief accountant.
Changes for 2019
Since January 1, 2019, there have been changes in the legal regulation of accounting policy formation. Five new federal standards have been introduced. One is devoted to a change in accounting policy, all the rest - to the rules for accounting for income, recalculation of objects in foreign currency, accounting for events after the reporting date, drawing up a cash flow statement.
When using special regimes, for example, by small and medium-sized businesses, the document has simplifications, but requires a strict separation of objects and obligations under different systems. As you can see, this sample shows the norms of both accounting and tax accounting for entities working with the main tax regime.
Important elements of the organization's accounting policies are discussed in this video.
An accounting policy is a fundamental document for any legal entity. Since 2019, the procedure for drawing up the accounting policy has been changed. Let's consider the procedure for drawing up a document using a specific example and clarify the features of taxation for the simplified tax system and OSNO.
Accounting policy: what is it and why is it needed
This is the main document that states:
- the procedure for maintaining the accounting records of the institution;
- circle of responsible persons;
- forms, registers and forms of primary documentation;
- document flow;
- the procedure and system of taxation of the production or sale of goods, works, services.
It should disclose in detail all the features of accounting and taxation.
The document can be approved for a year or several years. But in 2019, all institutions, without exception, will have to consolidate in it a large number of changes established by the updated legislation.
When forming, one should rely on the current legislation:
- Federal Law of 06.12.2011 No. 402-FZ in terms of determining the method of accounting at the enterprise, determining the circle of persons responsible for organizing and maintaining.
- The new federal accounting standard is Order of the Ministry of Finance No. 274n dated 12/30/2017, which defined exceptional provisions for public sector institutions.
- The founder's accounting policy is an innovation introduced by the FSBU. Now the fundamental document of the company should be drawn up taking into account the requirements and provisions of the founder.
- The Tax Code of the Russian Federation in terms of the taxation system, tax periods, rates, benefits and deductions. Determined for all current tax liabilities for the current and subsequent years.
- Appendix No. 1 to the Order of the RF Ministry of Finance dated 06.10.2008 No. 106n (PBU 1/2008). The regulation fixes the features of drawing up an accounting policy and mandatory requirements for the content of the working document.
- Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. Regulates the features of compilation, storage and accounting of primary documentation.
- Instructions dated 01.12.2010 No. 157n, dated 16.12.2010 No. 174n, dated 25.03.2011 No. 33n. Establish a Unified Chart of Accounts, the composition and procedure for the formation of financial statements.
On the Internet, you can find an accounting policy constructor for 2019 for free, it will help you quickly draw up a working document or prepare changes for the current one. At the end of this article, you will be able to download your organization's accounting policy: 2019 sample with apps for free.
The simplified accounting policy is short and in meaning it is suitable for a small business that maintains accounting in a simplified manner. The exceptions are: law firms, credit and microfinance firms, housing and credit cooperatives, as well as those companies whose reports are subject to mandatory audit. Simplified accounting also write in the provisions of the accounting policy, otherwise the punishment of the regulatory authorities is inevitable.
Approval rules
The accounting policy must be approved by the head of the enterprise or another person authorized to do so. Usually, a separate order or a corresponding order or decree is issued for this.
There is no need to approve a new document annually. UP should be applied in the institution from year to year. Only those provisions are corrected that have changed due to the entry of new regulatory legal acts or due to changes in the activities of the enterprise and other cases.
Please note that legislators have set deadlines within which the entity must approve the UP. However, we are talking about newly created state-owned companies. So, the UP for accounting must be approved no later than the reporting period in which this state institution was created.
For UP in terms of taxation, a document should be developed and approved no later than the end of the first tax period in which the enterprise or company was created (clause 12 of article 167, article 313 of the Tax Code of the Russian Federation).
It is permissible to approve both documents by one order, for example, in the month of December. That is, to combine UP for BU and UP for NU in one administrative document. Draw up the text of the accounting policy itself as an attachment to the order. In addition, fill out with applications forms, forms and other registers that will be used in the business life of the company.
Please note that there is no special form for an order or order for the approval of the UP. Officials have not approved a uniform form for this situation. Therefore, make an order in any form. In it, indicate all the necessary details for the paper of this category. Be sure to write down:
- Number and date of compilation.
- Legislative standards, on the basis of which the decision was made.
- The essence of the order.
- The start date of the order, from which moment the provisions come into force.
- Responsible for compilation (chief accountant, for example).
- Identify the person responsible for overseeing the execution of the order.
An example of an order for the approval of a UP in a budgetary institution
Public document
From 2019, the provisions of the UP should be public and open. This applies not only to the founders in relation to their subordinate institutions, but also to all legal entities. Let's remind that individual entrepreneurs are not obliged to keep accounting, and, therefore, they are not obliged to draw up a UE.
This means that all representatives of the public sector must publish the provisions of the UP on their official websites. In some cases, a copy of the order for approval of the UP, together with the text and attachments, will have to be provided to the founder.
This approach allows you to check the relevance of the provisions introduced by the relevant orders. In simple words, the founder can control:
- whether accounting is organized and maintained correctly in the state institution;
- whether it meets the stated requirements and standards;
- does it meet the individual characteristics of the industry.
If inconsistencies are identified, give an order to eliminate violations as soon as possible.
Accounting policies for accounting purposes
Consider the procedure for drawing up an accounting policy in the form of a table.
|
Item name |
|
|---|---|
|
Responsible persons for the formation and approval |
Developed by the chief accountant or other person responsible for maintaining budgetary records. Only the supervisor approves. Please note that if the state institution does not have the position of chief accountant (accountant), and accounting is transferred to a third party, a company, centralized accounting under an accounting agreement, then the accounting policy in this case should be drawn up by the entity responsible for accounting. That is, to a third-party accountant or company, centralized accounting, outsourcing organization, and more. |
|
Institution Information |
It is necessary to specify in detail not only full registration information about the organization, its types and purposes of activity, but also information about the founder, separate divisions and other information. |
|
Normative base |
Determined taking into account the specifics of the institution. It is indicated in the form of a list of regulatory legal acts, on the basis of which accounting and tax accounting is carried out. Please note that from 2019, public sector employees are required to include in the regulatory framework not only the provisions of the new federal standards, but also the UP of the founder. You can familiarize yourself with the provisions of the UP of the founder on the official website of the body that carries out the functions and powers of the founder, or request information directly. |
|
Procedure for making changes |
The legislation stipulates that changes should be made on December 31 of the year preceding the year of entry of the changes. Exceptions: significant changes in legislation during the financial year. Write down these norms as a separate item. Please note that the new FSBU No. 274n has established an exhaustive procedure for making changes, additions and adjustments to the document. We discussed this in more detail below. |
|
Organizational and technical part |
|
|
Accounting procedure |
The circle of responsible persons is determined (single accountant, accounting department or third-party organization). It is also necessary to indicate in what way the accounting is carried out (manually, using software products or through Internet resources). |
|
Forms of primary documents and registers |
On the basis of 402-FZ and the Federal Security Service of Ukraine, a budgetary organization has the right to independently develop and approve forms for primary data and accounting registers. Or provide for the use of uniform forms. This decision must be fixed in the accounting policy (either indicate the numbers and codes of OKUD of unified forms, or attach your own forms). |
|
The right and procedure for signing documents |
Write down separately who has the right to sign first and who is second on all financial documents. Usually this is the director and chief accountant. But provide responsible persons for periods of absence of the chief and chief accountant. Also, identify the responsible persons who have the right to sign the primary documentation, it may be an accountant or another specialist. |
|
Working chart of accounts |
Develop your own based on the Unified Chart of Accounts. Specify only those accounts that are used for accounting. Write down the correspondence, if required by the specifics of the institution. |
|
Document flow |
Describe the procedure for the movement of documentation (primary, registers, reporting, etc.) between the structural divisions of the budgetary organization. Identify responsible persons in each department. Familiarize all interested parties with the signature with the ready-made algorithm. |
|
Accounting and inventory of assets and liabilities |
Describe in detail the procedure for accounting and inventory of fixed assets and MH, obligations. Take into account the provisions of the federal standard "Fixed assets". As a reminder, it should be applied from 2018. |
|
The procedure for issuing funds |
Set the maximum limit for issuing sub-reports, also determine the maximum period for which funds are issued. If settlements are made through bank cards (accounts) of employees, also indicate this circumstance. Allocate the amount of daily and travel expenses in a separate provision on business travel. |
|
Error correction |
Write down the procedure for correcting errors. Separately set the algorithm for significant errors in the current and past financial periods. Also write down the sequence of correcting insignificant blots, errors. Please note that for the preparation of this section of the accounting policy, it is necessary to be guided by the new FSBU No. 274n. |
|
Reporting forms |
Determine the list of mandatory accounting forms, as well as your own reports required for the organization. Place your own letterheads in the form of annexes to the accounting policy. |
|
Internal financial control |
Describe separately the procedure for organizing and maintaining internal financial control in the institution (for each stage). Determine the forms of reporting and the frequency of its submission to the head. |
|
Methodological part in terms of accounting |
|
|
Income accounting |
Determine the methods of accounting for income in the context of types of entrepreneurial activity and forms of income. Write down the features of the reflection of receipts on the working accounts of the plan. |
|
Cost accounting |
Establish an algorithm for attributing expenses to financial results. Write down the intermediate accounts of accounting. If necessary, write down what relates to basic, non-operating and other expenses. Pay special attention to invoices, write down the correspondence of the reflection of expenses. |
|
Accounting for fixed assets and inventories |
Indicate special conditions for the reflection of depreciation and new valuation of fixed assets. The procedure for applying the new classifier for OS. Determine the rates of consumption of fuels and lubricants for write-off for each type of transport (if necessary). |
|
Accounting policies for tax purposes |
|
|
Type of taxation system |
Fix the chosen taxation system. Also, separately for each type of obligation, write down the rates, periods, benefits and the procedure for their application, the procedure for determining the tax base. Do not forget to add provisions on the calculation and payment of insurance premiums, VAT and income tax. |
|
Tax registers |
Approve tax registers in terms of tax liabilities or specify uniform forms. |
How to make changes correctly
Changes and additions to the fundamental document require adherence to a certain algorithm. So, in the Order of the Ministry of Finance No. 274n, officials strictly fixed the grounds for carrying out this procedure.
So, changes in the accounting policy can be made only in three cases:
- The provisions and norms of the legislation that establish general requirements for the organization and maintenance of accounting have been changed. In this case, the organization is obliged to make the appropriate changes to its UP.
- The institution has developed new forms of accounting, which will make it possible to generate more reliable and relevant information about accounting objects.
- The operating conditions of an economic entity change significantly. For example, a state institution is undergoing a reorganization stage, or the functions and powers assigned to the institution have been changed.
In all other cases, changes and additions are made to the current document from the beginning of the year. However, there may be exceptions.
When making changes during the financial year, the institution needs to coordinate its actions with the founder, as well as with the financial authority. Otherwise, the innovations can be regarded as a violation of the current legislation.
But that's not all. The new standard has identified situations that cannot be considered a change in accounting policies. These include cases when, in order to reflect the facts of economic activity that have arisen for the first time, the following are determined:
- completely new rules for organizing and maintaining accounting within the framework of a given economic entity;
- accounting method used for essentially different business transactions that took place in the past.
Please note that the new provisions of the FSBU do not differ from the provisions of Federal Law No. 402-FZ.
In addition, it should be borne in mind that some adjustments may require a retrospective analysis. These should include those changes that will affect or can significantly affect the financial result, financial position, cash flow of the entity.
In this case, the accountant or other responsible person is obliged to make the appropriate adjustments:
- change the data of opening balances under the item "Financial result of the institution";
- adjust the values of reporting items that are related to the financial result of the entity.
There is no need to change the indicators of last year's reporting. However, when forming financial reports for the current period, you will have to submit the corresponding data on the adjusted comparative indicators.
Sample accounting policy of the USN "Income", 2019
If the institution applies the STS "Income", then the preparation of accounting policies for tax purposes is not required. It is necessary when there are several options for tax accounting or the procedure is not established by law. This is due to the fact that for an institution all income is recognized as the tax base, while expenses do not matter.
If the organization applies UTND under the simplified tax system, then it will be necessary to draw up an accounting policy. Here it is necessary to register the procedure for separate accounting of property, assumed obligations, financial and business transactions.
When combining the STS and UTND, additionally provide for separate tax registers and accounting forms to ensure complete and transparent separation. An organization that has not organized such a division will be fined by the tax authorities.
Accounting policy template for an organization combining STS and UTII
Sample Enterprise Accounting Policies 2019
We suggest that you familiarize yourself with a sample accounting policy for 2019, drawn up on the example of a budgetary institution, the procedure for drawing up an accounting policy for OSNO.
Ask questions, and we will supplement the article with answers and explanations!
