Dear users of 1C software products: Accounting of a government institution, edition 2.0, edition 1.0!
In connection with the application of Federal Accounting Standards for public sector organizations from January 1, 2018:
- Conceptual foundations of accounting and reporting of public sector organizations (Order of the Ministry of Finance of Russia dated December 31, 2016 N 256n);
- Fixed assets (order of the Ministry of Finance of Russia dated December 31, 2016 N 257n);
- Rent (order of the Ministry of Finance of Russia dated December 31, 2016 N 258n);
- Impairment of assets (Order of the Ministry of Finance of Russia dated December 31, 2016 N 259n)
On March 31, 2018, the orders of the Russian Ministry of Finance were approved:
- No. 64n - on amendments to Appendices No. 1 and No. 2 to Order No. 157n of the Ministry of Finance of Russia dated December 1, 2010, hereinafter referred to as Order No. 64n;
- No. 65n - on amendments to the annexes to the order of the Ministry of Finance of Russia dated December 6, 2010 N 162n;
- No. 66n - on amendments to the annexes to the order of the Ministry of Finance of Russia dated December 16, 2010 N 174n;
- No. 67n - on amendments to the annexes to the order of the Ministry of Finance of Russia dated December 23, 2010 N 183n.
These orders were registered by the Ministry of Justice of Russia on April 26, 2018. As a general rule, orders come into force on May 8, 2018. According to paragraph 2 of these orders, orders are applied in the formation of accounting policies and accounting indicators, starting from 2018.
By Order of the Ministry of Finance of Russia dated December 27, 2017 No. 255n, changes were made to the Instructions on the procedure for applying the budget classification of the Russian Federation - KOSGU articles on income and expenses were detailed.
The documents listed above made significant changes to the Unified Chart of Accounts. The changes, among other things, involve the abolition of a number of synthetic accounts, the use of new synthetic accounts, and a change in the purpose of accounts, which entails the transfer of incoming balances to new accounts.
Due to the late entry into force of the orders, in addition to the transfer of incoming balances, a transfer of 2018 turnover is also necessary to new accounts.
The Chart of Accounts (USAS) includes new accounts in accordance with Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n, as amended dated March 30, 2018 No. 64n; the accounts have a start date of “01/01/2018”. The accounts have signs of application by state, budgetary and autonomous institutions in accordance with orders No. 65n, 66n, 67n.
Excluded accounts have an expiration date of "12/31/2017".
Attention!
All operations for the transfer of balances and turnover in 2018 should be carried out after the completion of all operations during the data transformation period - from January 1, 2018 to the transition date.
There are 2 ways to transfer:
1. If the transfer date is 06/01/2018, then the transfer can be carried out only after entering all documents and completing all operations from January to May inclusive:
- after completing the entry of primary and regulatory documents for May and the months preceding it, turnovers are transferred (for NFA and settlement accounts), the results of the transfer are checked and the date for prohibiting editing is set - 05/31/18.
- transactions for June are entered into the program for new accounts and KOSGU, if on the date of installation of the new release for June transactions had already been entered, they must be corrected manually.
2. If you set the transition date to 01/01/2018, then only incoming balances at the beginning of 2018 will be generated.
It should be taken into account that regulatory documents for closing the month are also subject to re-posting, as well as documents that include the results of changed transactions, for example, Acceptance for accounting of fixed assets and intangible assets, Acceptance for accounting of materials and similar ones.
Important!
The date of transition to the application of the new edition of the chart of accounts and, as a consequence, the method of transformation of turnover in 2018 - changing existing documents in chronological order from the beginning of the year or reversing and introducing new ones by the transition date should be agreed with the founder.
Best regards, Consulting Support Department
LLC "Compass Accountant"
To manage any institution, it is necessary to have complete and reliable information about its financial condition. It is ideal to periodically analyze financial and economic activities (FEA) and promptly identify problem areas. It is worth noting that this is a rather labor-intensive process.
1C developers took care of the users of 1C: Public Institution Accounting and included a special report in the standard functionality of the program - "Executive Console". The report has been available to users for a long time. However, we noticed that many of our clients do not know about it at all or do not know how to use it. In this article, we decided to introduce you to the “Executive Console” using the example of the work of a state budgetary institution.
After reading the article, you will learn:
- When might you need the Executive Console report?
- What data can be obtained using the report?
- Where is the Executive Console report located?
- What is the Key Indicators tab for?
- What reports does the cash section contain?
- What reports does the “Accounts Receivable and Payable” section contain?
- What reports does the “Execution” section contain?
When might you need the Executive Console report? (Fig.1)
Fig. 1. When you may need the “Executive Console” report
What data can be obtained using the report?
"Manager's Console" in "1C:BGU" contains a set of analytical reports. (Fig. 2) With their help, you can quickly and clearly obtain data on the key financial indicators of the institution’s activities:
- balances of funds in the accounts and at the cash desk of the institution;
- structure of income and expenses of the institution;
- accounts receivable and accounts payable;
- fulfillment of accepted obligations;
- dynamics of changes in indicators.
Fig. 2.Analytical reports
Where is the Executive Console report located?
The report is located in the 1C:BGU program in the “Accounting” - “Manager’s Console” tab. (Fig.3)
Fig.3. Executive Console report
What is the Key Indicators tab for?
The “Key Indicators” tab contains basic information about the financial condition of the institution with a breakdown of accounts in a graphical representation. (Fig.4)
The data is based on accounting documents as of a specific date. The information is located on one tab. You can assess the current financial condition of an institution in one click and without the tedious generation of many standard accounting reports. The tab interface is intuitive even for a person who does not understand the intricacies of accounting and financial analysis!
Fig.4. Key Indicators Tab
What reports does the cash section contain?
The following reports are available in the cash section in 1C:BGU:
- "Remains";
- "Dynamics of balances";
- "Income structure";
- "Cost Structure".
Report "Remains" reflects the amount of funds in the accounts and in the cash desk of the institution in the context of personal accounts. It can be created in one click, without the need to create turnover sheets for accounts. (Fig.5)
Fig.5. Report "Cash Balances"
Report "Dynamics of balances" graphically represents the cash flow for the selected period by month. (Fig.6)
Fig.6 Report “Dynamics of balances”
In the reports, you can set up selections by individual financial institution, financial institution and institution. (Fig.7)
Fig.7. Setting up reports
Using the report "Income structure" you can quickly assess the dynamics of income growth in the context of KEK. The diagram shows receipts to the accounts and cash desk of the institution by type of income. (Fig. 8)
Thus, using the example of a state budgetary institution, we can determine that the main share of income comes from the provision of paid services, with others in second place.
Fig.8. Report "Income structure"
The report is generated based on cash receipts (including returns) reflected in accounts 17, broken down by KEC. (Fig.9)
Fig. 9. Generating the “Income Structure” report
Report "Cost structure" graphically represents cash outflows with a breakdown of expenses. (Fig. 10) This report can be generated with selection by KFO, IFO and Institution.
Thanks to the report, it is clear that the majority of the institution’s payments come from payroll transfers, accruals and services. Also, expense items can be assessed over time for the selected period.
Fig. 10. Report "Cost structure"
The report includes cash disposals reflected in accounts 18, broken down by KEC. (Fig. 11)
Fig. 11. Generating the “Cost Structure” report
What reports does the “Accounts Receivable and Payable” section contain?
According to Federal Law No. 83-FZ dated 05/08/2010, the manager is assigned personal responsibility for exceeding the maximum permissible value of accounts payable. Therefore, the manager needs to be constantly monitored financial condition of the institution. To do this, it is important to be able to quickly obtain reliable information about current accounts payable and receivable.
In the section on accounts receivable and payable in 1C:BGU the following reports are available:
- “Debt with a due date”;
- “Debt by timing”;
- "Dynamics of changes in debt."
Report "Debt with due date" displays a list of creditors and their debts in the context of contracts for which there is a debt as of the date the report is generated. (Fig. 12)
Fig. 12. Report “Debt with due date”
In addition, the report displays information about the execution date according to the contract, the remaining days until the execution date and the date of the last settlement transaction. It is possible to generate only overdue debt. Creditors with overdue debts are highlighted in red. (Fig. 13)
Fig. 13. Accounts payable
Report "Debt by timing" in “1C:BGU” shows a list of creditors with a breakdown of the agreements and the amount of debt. The amount of debt is broken down by the timing of its occurrence, which allows it to be classified according to the urgency of repayment and to create a payment calendar. (Fig. 14)
Fig. 14. Report “Debt by timing of occurrence”
Ranges and the number of terms (intervals) can be specified in the interval settings form. (Fig. 15)
Fig. 15. Setting intervals
What reports does the “Execution” section contain?
You can track and prevent the acceptance of obligations in excess of the completed LBO and approved planned assignments in the “Execution” section. It includes the following reports:
- “Execution of planned assignments”;
- “Fulfillment of accepted obligations”;
- "Dynamics of fulfillment of obligations."
According to Art. 15.14 -15.15. Code of Administrative Offenses of the Russian Federation for accepting budget obligations in amounts exceeding approved budget allocations and (or) budget limits and misuse of funds shall entail the imposition of an administrative fine on the head of the institution.
The report in “1C:BGU” shows the amounts planned according to the budget estimate of expenses of recipients of budget funds (503.13, 501.13), according to the FCD plan of budgetary and autonomous institutions (504.12), the amount of accepted obligations (502.11), as well as their difference, reflecting the balance for acceptance of obligations. The report is grouped by KPS and KEC. (Fig. 16)
Fig. 16. Report “Execution of planned assignments”
Grouping by KPS can be enabled/disabled using the “Group by KPS” checkbox. (Fig. 17)
Fig. 17. Report grouping
Report “Execution of planned assignments” in “1C:BGU” it reflects the amount of accepted obligations (502.11), the amount of assumed monetary obligations (502.12), the amount of paid monetary obligations (fulfillment of monetary obligations).
The amounts of monetary obligations that must be accepted in accordance with accepted obligations (the difference between accepted obligations and monetary obligations) and the amounts that must be paid to close accepted monetary obligations (the difference between the amount of accepted monetary obligations and the amount of fulfillment) are also calculated. The report is grouped by KPS and KEC. (Fig. 18)
Fig. 18. Report “Execution of planned assignments”
Grouping by KPS can be enabled/disabled using the “Group by KPS” checkbox. (Fig. 19)
Fig. 19. Report grouping
conclusions
It is enough to use the “Executive Console” report just once to understand: a quick and most informative summary of data on the financial condition of your institution is possible without the tedious creation of turnover sheets, account cards and other reports. At the same time, all information is presented in a compressed form, but without loss of analytics.
We hope our article helped you understand all the capabilities of the “Executive Console” report, and now you can receive complete and reliable information about the financial condition of your institution in the 1C:BSU program.
If you have any questions or require additional advice, you can always contact the specialists of our company.
Since January 1, 2016, when drawing up and executing budgets of the budget system of the Russian Federation, the classification of operations of the general government sector (hereinafter referred to as KOSGU) is not used; it is excluded from the structure of the budget classification code. At the same time, KOSGU continues to be used for maintaining budget (accounting) records, drawing up budget (accounting) and other financial reporting. Since the budget classification code is included in the account number of the Working Chart of Accounts of state (municipal) institutions, this entails changing the account numbers of the Working Chart of Accounts and transferring balances to new accounts with the current budget classification. In this article, 1C methodologists talk about innovations in budget legislation and the formation in the program “1C: Public Institution Accounting 8” of the Working Chart of Accounts for accounting in 2016.
Budget classification 2016
Starting from the budgets for 2016, when drawing up and executing budgets of the budget system of the Russian Federation, changes are applied to Articles 18, 20, 21, 23 of the Budget Code of the Russian Federation, provided for by Federal Law No. 311-FZ of October 22, 2014, regarding the new structure of codes for the budget classification of the Russian Federation ( codes for the classification of budget revenues, classification of budget expenditures, classification of sources of financing budget deficits) and a new procedure for applying the classification of operations of the general government sector (hereinafter referred to as KOSGU).
Please note that in accordance with the updated Article 18 of the Budget Code of the Russian Federation, the classification of operations of public legal entities ( KOSGU) is an integral part of the budget classification of the Russian Federation, which used since 2016 only for budget (accounting) accounting, preparation of budget (accounting) and other financial reporting, ensuring comparability of budget indicators of the budget system of the Russian Federation.
Thus, when drawing up and executing budgets of the budget system, KOSGU is not applied, and the grouping of income, expenses and sources of financing budget deficits is carried out by applying the classification of budget incomes, classification of budget expenses and classification of sources of financing budget deficits. Therefore, the KOSGU code is no longer included in budget classifiers of income, expenses and sources.
By orders of the Ministry of Finance of Russia dated 06/08/2015 No. 90n, dated 12/01/2015 No. 190n corresponding changes have been made to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter referred to as Order No. 90n) - changes have been made to the structure of the classifiers of income, expenses and sources of financing budget deficits.
In accordance with paragraph 2 of Order No. 90n, the changes are applied in the preparation and execution of budgets of the budget system of the Russian Federation, starting with budgets for 2016 (for 2016 and for the planning period of 2017 and 2018).
Classification of budget revenues
- code of the chief administrator of budget revenues (1 - 3 digits)
- code of the type of budget income (4 - 13 digits)
- budget income subtype code (14 - 20 digits)
- code of the chief administrator of the sources of financing the budget deficit (categories 1 - 3);
- codes of group, subgroup, article and type of source of financing budget deficits (categories 4 - 20)
Classification of budget expenses
The budget expenditure classification code consists of:- code of the main manager of budget funds (categories 1 - 3)
- partition code (digits 4 - 5)
- subsection code (digits 6 - 7)
- target article code (digits 8 - 17)
- expense type code (digits 18 - 20)
The code structure of the target item of federal budget expenditures consists of ten categories and includes the following components (Table 3)
- code of program (non-program) direction of expenses (8 - 9 digits)
- subroutine code (bit 10)
- main event code (digits 11 - 12)
- expense direction code (digits 13 - 17)
Corresponding changes have been made to the reference books of standard configurations of the program “1C: Public Institution Accounting 8”, containing budget classifiers, Edition 1, starting from version 1.0.38.2 and higher, hereinafter referred to as BGU1; Edition 2, starting from version 2.0.40.5 and higher, hereinafter referred to as BGU2.
Updating budget classifiers in the program “1C: Public Institution Accounting 8”
Classification of expenses
Directory "Program (non-program) areas of expenditure"The code length has been increased to 5 characters. The number of hierarchy levels has been increased to three (at all three levels the codes consist of 5 characters):
- at the 1st level, the code for the program (non-program) direction of expenses is indicated (bits 8, 9 of the KRB code - two significant characters, the rest are zeros)
- on the 2nd - the subroutine code (bits 8, 9, 10 - three significant characters, the rest are zeros)
- on the 3rd - the code of the main event (digits 8-12 of the KRB code)
The code length has been increased to 5 characters.
Income classification
From 01/01/2016 the following reference books are no longer used:- Groups, subgroups of the KDB,
- Articles, sub-articles of the KDB,
- Subtypes of KDB income.
To store the 2016 income classification, the following directories are used:
- Types of income of the KDB,
- Groups of subtypes of KDB income.
Directory "Types of income KDB" (new directory) It is used to store a list of codes for types of budget income (categories 4-13 of the income classification), as well as the corresponding codes of the analytical group of subtypes of budget income.
Directory "Groups of subtypes of income KDB" (new directory) Used to store codes for groups of budget income subtypes.
Classification of sources of financing budget deficits
The composition and purpose of directories for storing the classification of sources of financing budget deficits has not changed.The supply of current releases BGU1 and BGU 2 includes budget classifiers of the Russian Federation in accordance with the order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n as amended on 12/01/2015 No. 190n, dated 06/08/2015 No. 90n (for 2016 and the planning period), hereinafter referred to as BC 2016. Also, current classifiers (file federal.clax) are posted on the technical support website for BGU1 BGU2 configurations.
To update classifiers, use " Budget classification update assistant"(in the menu "Accounting - Budget classification" of the main menu of BSU1, interface "Full"; command on the action panel of the section "Regulatory and reference information" of BSU2 (in the "Enterprise" mode)).
Important: BC 2016 should be loaded into the information databases BGU1 (BGU2), updated
- to version 1.0.38.2 BGU1 or higher,
- to version 2.0.40.5 BGU2 or higher.
Read more in the article Loading and updating the budget classification of the Russian Federation
Budget classification codes of a constituent entity of the Russian Federation or local budget should be entered into directories independently.
Read more in the article Updating budget classification by user
Formation of the Working Chart of Accounts for Budget Accounting
On January 1, 2016, paragraph 3.2 of the order of the Ministry of Finance of Russia dated 08/06/2015 No. 124n “On amendments to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n” came into force “On approval of the Unified Chart of Accounts for public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and the Instructions for its application", regulating the procedure for including budget classification in the accounting account number.
From 01/01/2016 as an analytical code based on the classification of receipts and disposals (categories 1 - 17 of the account number budgetary accounting), hereinafter - KPS, institutions indicate 4 - 20 category code for the classification of budget revenues, budget expenditures, sources of financing budget deficits. In 24 - 26 digits of the account number of the Working Chart of Accounts for government institutions, budgetary institutions, as well as organizations exercising the powers of the recipient of budget funds, the codes for the classification of operations of the general government sector (KOSGU) are indicated (clause 21 of the Instructions for the application of the Unified Chart of Accounts as amended by the order Ministry of Finance of Russia dated August 6, 2015 No. 124n).
Please note that as of January 1, 2016, the chapter code is no longer included in the KPS and in the account number of the Working Chart of Accounts for Budget Accounting.
The corresponding changes have been made to the directory "", used in the program "1C: Accounting of a public institution 8" to form categories 1-17 of the account number of the Working Chart of Accounts (menu "Accounting - Chart of Accounts - Classification Characteristics of Accounts (KPS)" of the main menu of BSU1, interface “Full”; command on the action panel of the “Administration” section of BSU2). The structure of the formation of the KPS code has been changed in accordance with the new structure of budget classification codes and the new procedure for the formation of categories 1-17 of the budget (accounting) account number.
Important: Changing the structure of account numbers requires the creation of new classification characteristics of accounts (directory elements " Classification characteristics of accounts (CPS)") with a structure applied since 2016 in terms of:
- Income;
- Expenses;
- Sources of financing budget deficits.
Formation of KPS-2016
In the program "1C: Public Institution Accounting 8" the procedure for filling out the details of the directory " Classification characteristics of accounts (CPS)».
For directory items with type of KPS“KRB”, “KDB”, “KIF”, the start date of which is later than 01/01/2016, the details are filled in in accordance with the structure of budget classifiers in force since 2016.
Please note that the budget classification chapter code is not included in the KPS.
For directory items " Classification characteristics of accounts (CPS)» with a start date earlier than 01/01/2016, the composition and procedure for filling out the details corresponds to the structure of the 2015 budget classifiers. The procedure and method of using the reference book “Classification characteristics of accounts” are the same.
KPS for accounts of group 100.00 “Non-financial assets”
It should be noted that by order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n, changes were made to the Instructions for the application of the Chart of Accounts for Budget Accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, hereinafter referred to as Instruction No. 162n.
According to subparagraph to paragraph 2.2 of Appendix No. 3 to Order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n, paragraph 15 of paragraph 2 of Instruction No. 162n is stated as follows: “For analytical accounting accounts, account 0 100 00 000 “Non-financial assets” when forming balances at the beginning of the current financial year, with the exception of analytical accounting accounts 010600000 “Investments in non-financial assets”, 010700000 “Non-financial assets in transit”, in 5-17 digits of the account number zeros are indicated».
Paragraph 2 of Instruction No. 162n establishes that “the use by institutions ... of the budget classification codes of the Russian Federation when forming 1 - 17 digits of the account number of the Chart of Accounts of Budget Accounting is carried out in accordance with Appendix No. 2 to this Instruction, unless otherwise provided by this Instruction.” Appendix 2 to Instruction No. 162n as amended by Order No. 184n of the Ministry of Finance of Russia dated November 30, 2015, establishes that for accounts 0 100 00 000 “Non-financial assets” the CPS of the type “KRB” is applied.
KRB - in 1-17 digits of the account number 4-20 digits of the budget expenditure code are indicated: code of section, subsection, target item and type of expenditure.
Therefore, for balances as of January 1, 2016 on accounts of group 100.00 “Non-financial assets”, with the exception of accounts 106.00, 107.00, the CPS of the form “ KRB"Indicating only the section, subsection of the Book Code.
KPS for accounts for recording funds at the temporary disposal of an institution
For accounts for accounting for funds in the temporary disposal of an institution, as before, it is possible to apply the CPS of the “gKBC” type.
gKBK - zeros are indicated in digits 1-17 of the account number.
In the CPS of the type “gKBC” with the beginning of validity from 01/01/2016, only the name should be indicated.
Formation of the Working Chart of Accounts by budgetary and autonomous institutions
According to the changes made by Order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n to paragraph 1 of part 5 “Types of expenses” of Instructions No. 65n, Types of expenses detail expenses, including those of state (municipal) budgetary and autonomous institutions.
For use in the work of budgetary and autonomous institutions, a “Comparative table of the correspondence between types of expenses, classification of budget expenses and articles (sub-items) of the classification of operations of the general government sector related to expenses and used by budgetary and autonomous institutions” is published on the website of the Ministry of Finance of Russia.
By Order of the Ministry of Finance of Russia dated September 24, 2015 No. 140n, changes were made to the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, hereinafter referred to as the Requirements for the FCD plan.
According to clause 8.1, introduced by Order of the Ministry of Finance of Russia dated September 24, 2015 No. 140n in the Requirements for the FCD plan, in column 3 of Table 2 of the financial and economic activity plan of a state (municipal) institution on lines 210 - 280 codes for types of expenses are indicated budgets. This procedure for the formation of indicators of the FCD Plan comes into force on January 1, 2016. This is enshrined in paragraph 8 of Order of the Ministry of Finance of Russia dated December 17, 2015 No. 201n.
By Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, changes were made to the procedure for preparing the Report on the implementation by an institution of its financial and economic activity plan (form 0503737).
According to subparagraph a) of paragraph 2.10 of the order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, from January 1, 2016, paragraph two of paragraph 36 of the Instruction on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of Russia dated 03/25/2011 No. 33n, should be applied in the new edition:
“Indicators of plan execution are reflected on the basis of analytical data from the institution’s accounting records in the context of analytical codes according to the corresponding codes (structural components of codes) of the budget classification, corresponding to the type of receipts (income, other receipts, including from borrowings (sources of financing the deficit of an institution’s funds) (hereinafter referred to as receipts), the type of disposals (expenses, other payments, including repayment of borrowings) (hereinafter referred to as disposals), respectively sections of the Report (f. 0503737):"
The 2016 innovations in the procedure for applying budget classification and maintaining accounting records by public sector organizations were presented at a meeting of the Russian Ministry of Finance with the main managers of budget funds “Features of the execution of the federal budget in 2016.” in the report of S.V. Sivets, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia.
Below are slides from S.V.’s presentation published on the website of the Russian Ministry of Finance. Sivets.
Thus, from January 1, 2016, budgetary and autonomous institutions are required to keep records of expenses in accordance with the classification of Types of expenses. When generating the account number of the Working Chart of Accounts of a budgetary (autonomous) institution, not only for the accounts of authorization of expenses 500 00 and cash expenses 17, 18, but also for accounts 206 00, 208 00, 302 00, 303 00, 109 00, 401 20, and so on. in digits 15-17 of the account number, the type of expenses should be indicated.
Changing the structure of the institution's Working Chart of Accounts
To generate account numbers with such a structure in the 1C: Public Institution Accounting 8 program Accounting policy budgetary (autonomous) institution on the date“01.01.2016” should indicate the corresponding Structure of the Working Chart of Accounts(the “RPS Structure” detail of the “Institution’s Accounting Policy” form), in which for each KFO it is established KPS type « Budget classification».
Important: There should be no changes to the RPS Structure established for the institution. If in the RPS Structure established in the accounting policy of the institution, the KPS type is changed to “Budget classification”, the use of arbitrary KPS for accounts will be impossible!
Since in January 2016 it may be necessary to enter data into accounting for 2015 to reflect significant facts of economic life - “events after the reporting date” according to the CPS with the “Arbitrary classification” type, to keep records in 2016 according to the budget classification, you should enter 01/01/2016 a new Structure of the Working Chart of Accounts, in which for all CFOs indicate the type of CPS “Budget Classification” and establish it for the institution from 01/01/2016. This will allow you to draw up documents according to two types of CPS:
– documents with a date before 01/01/2016 can be drawn up according to the CPS with the “Arbitrary” type;
– documents with a date after December 31, 2015 can be processed according to the CPS with the “Budget classification” type.
KPS-2016 for budgetary and autonomous institutions
When reflecting expenditure transactions by budgetary and autonomous institutions, the CPS of the form “ KRB» with types of expenses. An example of the formation of a CPS of the form “ KRB» only with the type of expenses is shown in Fig.
For account balances 100 00 “Non-financial assets” of a budgetary (autonomous) institution, you can use a “zero” KPS of the type “KRB”.
Zero KPS is a KPS in which no classifier is specified.
When reflecting income, you should indicate the KPS type "KDB" with the analytical group of the income subtype.
When reflecting sources for accounts 201.00, you can indicate a zero KPI of the form “ KIF».
Formation of articles of the FCD Plan for 2016
In order to reflect planned assignments for income and expenses, budgetary and autonomous institutions in the program “1C: Accounting of a State Institution 8” enter the articles of the FHD plan into the directory “”.
In the directory element " Items of the receipts (disposals) plan" for an article like " KRB» it is enough to indicate the type of expenses and KOSGU.
For an item in the receipts (disposals) plan of the form “ KDB» it is necessary to indicate the analytical group of the subtype of income and KOSGU.
Authorization, execution of settlement and payment documents since 2016.
In connection with the exclusion of KOSGU from the structure of the classification of budget expenditures, from 01/01/2016, the authorization of expenditures, including those of budgetary and autonomous institutions, will also be carried out by type of expenditure in the classification of budget expenditures. Planned changes to the orders of the Federal Committee dated October 29, 2014 No. 16n, dated July 19, 2013 No. 11n, etc.: “replace the words “KOSGU codes” with the words “codes according to the budget classification of the Russian Federation.”
In Applications for cash expenses (f. 0531801) and other settlement and payment documents drawn up for submission to the FC authorities, the budget classification code is indicated, therefore, instead of the KOSGU code, the type of expenses must be indicated.
Please note that since 2016, the KOSGU code is not included in the budget classification code, however, KOSGU codes should still be indicated in accounting records.
Output of budget classification code in printed forms
In printed forms (including in the Application for cash expenses, etc.), a 20-digit budget classification code is generated depending on the start date of the account classification characteristic (ACP).
For CPS with a start date from 01.01.2016 The twenty-digit budget classification code is formed as follows:
- categories 1-3 - chapter code according to the budget classification specified in the details " Chapter code"reference book" Institutions" BSU1 ("Organizations" BSU2)
- digits 4-20 - code KPS
Transfer of balances under KPS as of 01/01/2016
From January 1, 2016, new KPS must be applied in all account numbers of the Working Chart of Accounts for Budget (Accounting) Accounting. Consequently, as of January 1, 2016, it will be necessary to carry out a transfer of balances on the KPS for all accounts of the Working Chart of Accounts, not only for budget accounting, but also for the accounting of budgetary and autonomous institutions.
Using the technology implemented in the program "1C: Public Institution Accounting 8", in order to maintain accounting in the new financial year in accordance with the budget classification codes established for 2016, it is necessary to transfer balances to new KPS by date December 31, 2015 of the year.
Until this point, all transactions for 2015 must be entered into the program, which should be reflected in the report for 2015.
Regulated accounting registers for 2015 must be generated - transaction logs, general ledger, printed and/or saved in a file, signed.
Then operations to reform the balance sheet are formalized - the year is closed. Again, transaction logs and a general ledger, taking into account the reformation, are generated, printed and saved.
At this stage, it is advisable to make an archival copy of the information base - intended for generating reports before transferring account balances.
Transfer of account balances 208.00, 205.00
From January 1, 2016, a new version of Directive No. 65n has been applied regarding the application of certain KOSGU codes when maintaining accounting records.
Clause 3.2.1 of the order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n, the text of Article 130 “Income from the provision of paid services (work)” was supplemented with a new paragraph twelve with the following content:
“income of state (municipal) institutions from receipts of subsidies for the financial support of their implementation of state (municipal) tasks.”
Since the analytical accounts of account 205 00 “Calculations for income” strictly correspond to the subarticles of KOSGU, therefore, in 2016, subsidies for financial support for the implementation of state (municipal) tasks for state (municipal) institutions should be taken into account in account 205 30 “Calculations for income from the provision of paid works, services."
If as of 01/01/2016 there are balances in account 4,205,80,000 “Calculations for other income,” they should be transferred to account 4,205,30,000 “Calculations for income from the provision of paid work and services.”
By paragraph 3.2.2.3 of the order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n, the description of subarticle 212 “Other payments” was supplemented with new paragraphs five to nine as follows:
"- compensation to employees (employees) for expenses related to business trips:
- for travel to the place of business trip and back to the place of permanent work by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are located outside the populated area, in the presence of documents (tickets) confirming these expenses ;
- for the rental of residential premises;
- for additional expenses associated with living outside the place of permanent residence (per diem allowance, including payments in lieu of per diem allowance to crew members of foreign fleet vessels);
- for other expenses incurred by the employee on a business trip with the permission or knowledge of the employer in accordance with the collective agreement or local act of the employer;"
Corresponding changes have been made to the description of subarticles 222, 226, 290:
"3.2.3. Paragraph five of subarticle 222 “Transport services” should be stated as follows:
"- expenses for payment of civil contracts for the provision of services for travel to the place of business travel and back to the place of permanent work by public transport;";
3.2.4. Paragraph forty of subarticle 226 “Other work, services” should be stated as follows:
"- expenses for payment of civil contracts for the provision of services for living in residential premises (renting residential premises) for the period of competitions, educational practice, sending workers (employees) on business trips;";
3.2.5. Paragraph thirty-nine of Article 290 “Other expenses” should be stated as follows:
"- payment of daily allowance, as well as money for food (if it is impossible to purchase services for its organization), as well as compensation for travel and accommodation expenses in residential premises (renting residential premises) to athletes and students when they are sent to various types of events (competitions, Olympiads, educational practice and other events);".
Thus, if compensation to employees (employees) for expenses related to business trips is made in cash or by bank transfer, then such expenses are reflected in accounting under Article 212 of KOSGU, regardless of their economic content. If the purchase of travel tickets and accommodation services for seconded workers is carried out by an institution, then such expenses, as before, are reflected under the sub-items of KOSGU corresponding to the economic content of the expenses.
Similarly, expenses for travel, food and accommodation of athletes and students when they are sent to various events are reflected in the accounting - if they cannot be centrally paid by the institution, then they are reflected under subsection KOSGU 290.
Since the analytical accounts of account 208 00 “Settlements with accountable persons” strictly correspond to the subarticles of KOSGU, therefore, the balances as of 01/01/2016 for advances paid to accountable persons accounted for in accounts 208 22 “Settlements with accountable persons for payment for transport services”, 208 26 “ Settlements with accountable persons for payment of other works and services”, possibly 208 91 “Settlements with accountable persons for payment of other expenses”, must be transferred to account 208 12 “Settlements with accountable persons for other payments”.
Reflection of settlements with accountable persons in 2016 on the analytical accounts of account 208 00 is carried out similarly to the articles of KOSGU. For example, if compensation to employees (employees) for expenses related to business trips is made in cash or by bank transfer, then such expenses are reflected in account 208 12 “Settlements with accountable persons for other payments.”
To transfer balances on accounts 205.00, 208.00 in the program "1C: Public Institution Accounting 8" you can use Assistant for transferring balances between accounts(menu “Service - Service - Transfer of balances between accounts” of the main menu of BSU1; command “Assistant for transfer of balances between accounts” of the action panel of the “Administration” section of BSU2).
Reflection of transactions in 2016
It should be noted that when applying the CPS of the “Budget classification” type, all transactions of 2016 must be reflected in accordance with Appendix 2 “The procedure for including the budget classification code of the Russian Federation when generating the budget accounting account number” to Instruction No. 162n (as amended by the order of the Ministry of Finance of Russia dated November 30. 2015 No. 184n).
In accordance with the Federal Law of 05/08/2010 No. 83-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions”, from 01/01/2011, the types of state and municipal institutions are recognized as autonomous, budgetary and state-owned .
The new configuration “1C: Public Institution Accounting” (hereinafter referred to as BGU) is designed to automate the accounting of government institutions of any type: government, budgetary and autonomous, consisting of an independent balance sheet, financed from the federal, regional (subject of the Russian Federation) or local budgets, and also from the budget of the state extra-budgetary fund, keeping records in accordance with the above Charts of Accounts and instructions for their use.
BGU will be used instead of "1C: Accounting of a budgetary institution 8" and "1C: Accounting of an autonomous institution 8", the production and sales of which have been discontinued, so users of these programs need to switch to BGU using a regular transfer.
In the BSU program, it is possible to maintain records of several state (municipal) institutions of different types in a single information base (centralized accounting) with the receipt of both general and separate (by institution and structural divisions allocated to a separate balance sheet) general ledgers and balance sheets. At the same time, for each institution, it is provided for the formation and application of a working chart of accounts corresponding to its type.
In this article we will look at some initial settings necessary for full operation.
Setting up a working chart of accounts
1. Setting up the RPS structure
Before you begin entering accounting records (entering opening balances, transferring data from other programs, entering current transactions), you need to set up the structure of the working chart of accounts.
The structure of the working chart of accounts is set for each institution, which is accounted for in the program, in the accounting policy of each institution. You can open the form for working with accounting policies using the “Institutional Accounting Policies” link in the “Accounting Settings” panel of the institution’s card (the “Institutions” directory element).
For each type of institution, the directory “Structures of the working chart of accounts” indicates the Type of chart of accounts and possible sets:
o KFO (financial security code) - category 18 of the working account number (former KVD);
o KPS type (account classification characteristic) - categories 1-17 of the working account number (former KBK);
o KEC type (economic classification code) - digits 23-26 of the working account number (formerly KOSGU).
That is, for each type of financial support for an institution, it is necessary to indicate which classifiers (budgetary or arbitrary) will participate in the formation of the working account number.
2. Create a working account
The chart of accounts at BSU is also created separately for each institution, depending on its type and the order in force for it.
The information register “Working accounts” can be filled out both in advance and when entering business transactions.
To enter a working account directly in the chart of accounts, go to the “Working Accounts” tab and press the Ins key (or the “+ Add” button).
The working account is entered for the current institution (the institution for which the selection is set is reflected in the lower left corner of the “Working accounts” tab).
In the work account entry form, you should indicate:
final (without detail) account, selected from the EPSBU chart of accounts;
code of the type of financial security, selecting from the values available for the account;
KPS code, selected from the reference book “Classification characteristics of accounts (KPS)”. The corresponding code must first be entered into the directory.
When creating a working account, the list for selecting a CPS is formed based on the Type of chart of accounts specified in the accounting policy of the institution. For example, if in the structure of the working chart of accounts of a budgetary institution for KFO = 6 the KFO type “Budget classification” is set, and for other KFOs – “Arbitrary classification”, then when entering a working account for KFO = 6, a list from the KFO only of the KRB type will be reflected, KDB or KIF.
Elements of the directory “Classification characteristics of accounts (CPC)” have a validity period (according to the current order), and since the CAC is part of the working account, the working account also has a validity period. In this regard, the information register “Working accounts” is periodic. The validity period of the working account is determined by the validity period of its constituent CPS.
Entering working accounts when registering business transactions allows you to create working accounts as needed, but requires certain user qualifications or the presence of clear instructions in accordance with which working accounts should be generated: for which accounts, for which KFO which KPS should be applied.
If a novice accountant or operator works in a certain area, we recommend that you first set up the accounts used in this area by a competent accountant.
This material is a private post by a member of the Club.CNews community.
The CNews editors are not responsible for its content.
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RU, Nizhny Novgorod
Information Technology
The Lad company is the oldest company in Nizhny Novgorod, engaged in accounting automation based on the 1C:Enterprise program system.
The oldest, but not old at all! We are young as ever and full of ideas! All our efforts are aimed at making you, our valued clients, feel confident and satisfied when working with us. Looking back, we can say with confidence that we have achieved considerable success and were the first in many ways.
The Lad company was the first in the city to become a partner of the 1C company.
We were one of the first to open training courses on working with 1C programs. The teaching methodology developed by the teachers is unique and, as they say, has already made great strides throughout the country. This method is taught in Yekaterinburg, Chelyabinsk, Vladimir, Moscow, Yuzhno-Sakhalinsk and Severodonetsk.
The Lad company was the first in the city to conduct Unified Seminars, a serious help for accountants.
The Lad company was the first in 1999 to publish its newspaper “In LAD with Accounting” to help users of 1C programs. In 2002, our monthly significantly increased its circulation due to joint publication with the newspaper "AUDITORIA".
It was in our company that the idea first arose to open a specialized Salon “Everything for an Accountant”, where you can purchase various software and methodological literature. And in 2009, a whole network of 9 Salons appeared, which are located in every district of the city of Nizhny Novgorod.
Among 1C:Franchisees in the Nizhny Novgorod region, Lad was the first company to be certified in 2004 according to the ISO 9001-2000 quality system.
Our company was the first to receive the status of "Center of Competence for Budget Accounting" in the Nizhny Novgorod region.
And it is also the first in our region to have the status of a “Center of Competence in Education”.
We are a “Competence Center for Production” and a “Competence Center for Construction” and carry out comprehensive automation of enterprises based on software products of the “1C:Enterprise 8” system.
To date, we have implemented more than 30 projects at enterprises in various industries, among our clients are OJSC Nizhny Novgorod Engineering Company Atomenergoproekt, SIBUR Holding, OJSC Nizhegorodagrosnab, LLC ST Nizhegorodets, OJSC Nizhny Novgorod Teplokhod Plant, etc.
Since 2009, Lad Firm not only sells and implements 1C programs, our experience and knowledge allow us to develop our own standard solutions on the 1C:Enterprise 8 platform. The development of standard solutions allows our business to expand beyond the Nizhny Novgorod region. Our budgeting programs are successfully used in Moscow, Kazan, Chelyabinsk and other cities of Russia.
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In 2002, we merged with Audit and Law LLC and now our capabilities have increased many times over, which primarily affected the quality of customer service.
Today, Lad Firm has more than 5.5 thousand clients, high quality work, a large staff of certified specialists, an integrated approach to customer service, which is provided by a wide range of services provided by member firms of the Lad Group of Companies.
As all public sector accountants know, orders were signed not long ago that introduced major legislative changes. In this article I would like to understand what kind of orders these are and how, with their signing, the accounting rules change, including in the 1C program: Accounting of a government institution 8.
On January 1, 2018, Federal Accounting Standards came into force, significantly changing the accounting procedure - standards for accounting for fixed assets, leases and asset depreciation.
In connection with the entry into force of the above standards, orders of the Russian Ministry of Finance were signed, which amend the Unified Chart of Accounts.
Below you can see a table of order correspondence (which order modifies an existing one):
The new orders were signed at the beginning of May 2018, but the innovations must be applied from January 1, 2018.
It follows from this that incoming balances and all turnover from 2018 must be transferred, in accordance with the new current rules.
Order No. 64n amends appendices 1 and 2 to Order of the Ministry of Finance No. 157n.
In general, this order adds new synthetic accounts, eliminates a number of old synthetic accounts, and also changes the purpose of some accounts.
All changes that this order makes to the Unified Chart of Accounts can be divided into three parts:
1. Accounts that have become invalid;
2. New accounts;
3. Accounts with modified terms of use.
At the time of writing, no official guidelines on the use of new accounts have been published anywhere; there is no table of correspondence between new accounts and old ones. But view the status of the Unified Chart of Accounts, incl. according to the new editions of the orders, it is possible in the programs 1C: Accounting of a state institution 8 edition 1.0 and edition 2.0.
In 1C programs, these changes take effect starting from versions 1.0.52 and 2.0.56, respectively.
The 1C company organizes the transitional state of accounts using the signs “Start of action” and “End of action”.
The chart of accounts in the program “1C: Public Institution Accounting 8, edition 2.0” can be found:
By default, when opening a chart of accounts, a selection is made based on the current date of the account:
To view all plan accounts (expired and current), you need to deselect by date of relevance. In this case, the details “Start of action” and “End of action” become visible:
Accounts that have become invalid due to the signing of the orders listed above have an expiration date of “12/31/2017” (so that the turnover on this account from previous periods remains in the database):
Accounts that have been put into operation have a start date of “01/01/2018”:
Those accounts that have changed the purpose of application are doubled in the chart of accounts. Let me explain why this is so: the account (and therefore the turnover on this account in previous years) must also remain in the database. But accounts whose code remains the same, but the scope of application has changed, will be used in other situations, which means it is important to create a new account. Below are the accounts:
Orders 65n, 66n, 67n introduce changes to the instructions for applying the Unified Chart of Accounts for government agencies with different legal forms (state, budget and autonomous).
In general, changes to the Unified Accounting Standards can be divided into the following main points:
1. Changes due to the new Federal Standard “Fixed Assets” (new rules for accounting for non-current assets);
2. Changes due to the new Federal Standard “Rent” (new rules for accounting for leased objects by the lessor and the lessee);
3. Changes by order 255n - the composition of KOSGU (the use of new KOSGU with new and old accounts, this also includes the exclusion of accounts in connection with the new detail of KOSGU groups).
In our next publications for accountants of government agencies, we will talk about how to make the transition to new accounts and KOSGU in the 1C: BGU 8 configuration. Subscribe and follow our mailing lists!
