An example of an accounting policy in a budgetary institution (nuances). Example of accounting policy in a budgetary institution (nuances) Accounting policy of the library for the year

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

Reasons to change the accounting policy

Regardless of the purposes for which an accounting policy has been developed, the reasons for adjusting its provisions are always the changes that have occurred, both within the institution and due to objective circumstances.

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

• tax period;
• Reporting year.

Legislation for the purposes of tax accounting is understood only as legislation on taxes and fees, and accounting consists of a number of federal laws and by-laws.

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

You might be interested in: Chart of Accounts for Accounting of Budgetary Organizations.

The change addresses a problem that every budgetary institution has from time to time. Accordingly, all institutions need to reflect the change in the document that serves as the basis for putting real estate on the balance sheet.

Since July 15, 2016, real estate has been transferred from off-balance to balance on the basis of an accounting statement.

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

It should be noted that most legal acts are developed not at the federal, but at the regional and local levels. Such legal acts include various procedures for coordinating transactions and writing off property.

The accounting policy of each institution lists all legislative acts and by-laws that the institution applies in accounting. But first, these acts are necessary, since changes at the regional or local level could well pass by the accountant's attention. If necessary, you need to adjust the accounting policy.

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

Tax changes that need to be recorded in the accounting policy

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

The procedure for compiling an accounting policy for 2017

An accounting policy can be drawn up as a single document, which may include several large sections for different purposes. If necessary, management accounting can also be included.

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

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

• Conducting an inventory;
• Assignment of inventory numbers to accounting objects with the transfer of fixed assets that are not marked with inventory numbers;
• Separate accounting;
• Conducting cash transactions.

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

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

Accounting registers

Previously, payroll data was reflected in the Journal of payroll transactions. since 2017, the name of the salary register has been changed: Journal of operations for calculating wages, salaries and scholarships. Operations for accounting for obligations were reflected in the Authorization Journal, now the authorization journal has been excluded from the list of accounting registers.

Correction of errors in accounting

The procedure for how to correct the error found, when the reporting was submitted, but the founder has not yet approved it, was not prescribed in Instruction No. 157n until 2017. Now errors in accounting after reporting, but before it is approved, correct it like this. On the last day of the reporting period, make the necessary postings: additional or by the “red line” method. Information about them and about what indicators in the reporting have changed, disclose in the Explanatory Note. About fixing bugs

Inventory

The inventory was carried out in the manner established by the accounting policy and order of the Ministry of Finance of Russia dated June 13, 1995 No. 49. Order No. 209n prescribed cases of mandatory inventory. In addition to cases, by order of the Ministry of Finance No. 49, they added a mandatory inventory when transferring property for management, gratuitous use, as well as redemption, sale of a complex of accounting objects (property complex). They clarified that the results of the inventory reflect: in the accounting and reporting of the month when it was completed; in annual reporting - for inventory at the end of the year; in accounting at the date of liquidation or reorganization - for institutions that are being liquidated or reorganized.

The cost of land

Change in the value of land plots: it was clearly stated that, based on the results of the revaluation of the cadastral value, the cost of the land plot in accounting should be adjusted and reflected in the reporting.

Soft inventory labeling

Now clothes and shoes for pupils of organizations for orphans and children left without parental care are not marked.

The application of the off-balance sheet account 17 and 18, 40 and 42 should also be clarified.

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

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

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

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

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

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

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

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

• Value added (hereinafter referred to as VAT);
• Profits of organizations;

Accounting policy - 2017: how to register global changes

Letters from the Ministry of Finance of Russia may be most useful for supplementing accounting policies:

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

To approve an accounting policy for tax purposes for 2018, an organization or individual entrepreneur needs to issue an order on accounting policy. Here is a sample order for approving an accounting policy for tax purposes, which you can download and adjust for yourself.

Order on accounting policy

The Tax Code of the Russian Federation allows the taxpayer to choose a taxation system (for example, LLC, USN or UTII). However, to determine the tax base for the selected taxation regime, various options for application are provided. Which of the acceptable options to apply in practice is decided by the management, the accountant of the organization or the individual entrepreneur. In this case, the final decision should be written in the accounting policy for tax purposes and approved by the order on accounting policy.

There are no standard samples of accounting policies, so you can draw up an order from the approval of accounting policies in any form. Moreover, the provisions of the accounting policy can be included either in the text of the order or in the form of an annex to it (order).

The newly created organization and those that appeared as a result of the reorganization must approve the accounting policy within 90 days from the date of state registration. This document must be applied from the moment the new organization (successor organization) is created. This procedure is established by paragraph 2 of clause 9 of PBU 1/2008. At the same time, there are no penalties for violating the terms for approving accounting policies.

The adopted accounting policy can and should be applied consistently from year to year (part 5 of article 8 of the Law of December 6, 2011 No. 402-FZ). That is, it is not required to approve a new document every year.

Order on accounting policy: form

Consider the option when an organization or individual entrepreneur does not want to describe the elements of taking into account the policy directly in the order. Then the accounting policy itself can be written in the application, and the order itself can be prepared as a separate (independent) document. Here is a sample form of an order on accounting policy for tax purposes for 2018.

Sample Order Approval of Accounting Policy: DOS

Let's assume that the organization applies the general system of the taxation (OSNO). Then, in the order on the accounting policy of the organization, it is necessary to describe the methods of action in relation to the taxes that the organization works with in the course of its activities (for example, income tax or VAT). With a general taxation system, a sample order for approving an accounting policy for tax purposes for 2018 may look like in our example. .

Sample Order Approval of Accounting Policy: USN

If an organization or an individual undertakes to apply a simplified taxation system, then the accounting policy for 2018 must also be approved by order. Accordingly, if an organization applies the simplified tax system with the object of taxation "income", then, taking into account the policy, it is necessary to describe the elements associated specifically with "income". Here is a sample order for approving an accounting policy for the purpose of taxation of an LLC with an “income” object. In this order, the accounting policy for 2018 is drawn up as an annex to the order. .

If the organization applies the USN taxation system with the object “income minus expenses”, then the order must approve the accounting policy for 2018, in relation to this taxation regime. As an example, you can take an order to approve a policy with the object "income".

Sample Order Approval of Accounting Policy: UTII

If you apply UTII, then as an annex to the order you will have an accounting policy for tax purposes relating to this tax regime. The very order to approve the accounting policy for 2018 will be classic, and the policy itself, of course, will relate to a special tax regime when paying a single tax on imputed income in 2018. .

Note that any change in accounting policy must be executed by 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.

Paragraph 8 of this order establishes that it is used in the formation of indicators of accounting (budget) accounting and accounting (budget) statements for 2016, with the exception of certain provisions, the effective 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 compiling reporting forms) and are applied in 2017.

At the same time, as noted by the Ministry of Finance in Letter No. 02-07-10/48198 dated August 17, 2016, a state (municipal) institution can form its accounting policy by issuing either one or a combination of individual regulations.

For reference:

The website of the Ministry of Finance posted a draft order “On Approval of the Federal Accounting Standard for Public Sector Organizations “Accounting Policies, 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, it is necessary to pay attention to its provisions already now and, perhaps, to reflect some of its norms in our accounting policy.

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, subject to ensuring 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 applicable accounting accounts for maintaining synthetic and analytical accounting.

The changes introduced by the 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:

In addition, instructions No. 157n, 174n introduced the following new accounts, which, if necessary, must be included in the working chart of accounts of a budgetary institution:

In accordance with the provisions of Instruction No. 157n, an institution has the right, when approving a working chart of accounts, to enter additional analytical codes of accounts that ensure the formation in accounting of additional information necessary for internal, external users of the 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.

Based on the foregoing, the institution needs to adjust its working chart of accounts to reflect these changes.

In addition, it is necessary to pay attention to the changes in the procedure for reflecting information in the categories of numbers of analytical accounts, made in clause 2.1 of Instruction No. 174n.

In order 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 for zeros, reflects in the manner established by its accounting policy, the corresponding analytical codes of receipt (disposal).

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 that the institution must maintain. Note that now accounting for transactions with budget allocations, limits of budget obligations, approved estimated (planned, forecast) appointments and obligations assumed by the institution (monetary obligations) will be carried out in the journal for other transactions based on primary documents (accounting documents) established by the financial authority the corresponding budget.

In addition, the name of the payroll transactions journal has been changed. Now it will be called "the journal of operations of calculations for wages, allowances and scholarships."

If the accounting policy of your institution names transaction journals, the names of which have been changed by Order of the Ministry of Finance of the Russian Federation No. 209n, their names should be adjusted and brought 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 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 decision of the body exercising 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 in 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 by the “red reversal” method and (or) an additional accounting entry;

Information about these entries and changes in the indicators of the accounting (financial) statements is subject to disclosure in an explanatory note (f. 0503760) submitted 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 its submission;
• in the course of a desk audit of accounting (financial) statements after the deadline for their submission, but before the date of their acceptance by the authorized body;
• in the course 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 their 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 to accounting based on the provisions of this standard.

Inventory of property, financial assets and liabilities

In accordance with paragraph 20 of Instruction No. 157n, an inventory of property, financial assets and liabilities must 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 terms for inventorying 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 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 the organization's property for rent, management, gratuitous 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 an institution may provide for more cases when an 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 is supplemented by the following accounts:

• 0 502 03 000 “Accepted advance monetary obligations”;
• 0 502 04 000 “Advance monetary obligations to be fulfilled”;
• 0 502 05 000 “Fulfilled monetary obligations”.

Also, paragraph 308 of Instruction No. 157n was supplemented with the following new concepts:

• advance monetary obligations - the obligation of an institution to pay certain funds to a legal or natural person in accordance with the terms of a civil law transaction before the delivery of the necessary goods, performance of work, provision of services;
• deferred liabilities - liabilities of an 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 for future expenses is created in the institution's accounting for these obligations.

It is clarified that the obligations assumed are the obligations of institutions stipulated by law or other regulatory legal act to provide funds using competitive methods for determining suppliers (contractors, performers) (tenders, auctions, request for quotations, request for proposals) in the corresponding financial year. The amounts of assumed obligations are determined in the amount of the initial (maximum) price of the contract (agreement) on the basis of notices of procurement (sent invitations to participate in the selection of the supplier (contractor, performer)) placed in the unified information system in the field of procurement (invitations to participate in the selection of the supplier (contractor, performer)) using competitive methods for determining suppliers ( contractors, performers).

At the same time, since the provisions of Instruction No. 174n do not contain accounting entries for recording operations on accounts 0 502 03 000, 0 502 04 000 and 0 502 05 000, the accounting policy of a budgetary institution should specify how, when recording operations to authorize expenses, accountants of budgetary institutions apply account information. 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 is supplemented with a provision by virtue of which a decrease in the amount of accrued income, including monetary penalties (fines, penalties, forfeits), when a decision is made to reduce them in accordance with the legislation of the Russian Federation, is reflected in the debit of account 0 401 10 174 “Lost income” and credit of the corresponding accounts of analytical accounting of accounts 0 205 00 000 “Calculations on income”, 0 209 00 000 “Calculations on damage and other income”.

Since the norms of instructions No. 157n and 174n do not decipher the term "dropping income", the list of such income should be fixed in the accounting policy of the institution.

The order of reflection in the accounting of events after the reporting date.

Paragraph 3 of Instruction No. 157n was supplemented with a new paragraph, by virtue of which, in the event that, in order to comply with the deadlines for the submission of accounting (financial) statements and (or) due to the late receipt of primary accounting documents, information about an event after the reporting date is not used in the formation of indicators for these statements , information about the specified event and its assessment in monetary terms is disclosed in the reporting (the text part of the explanatory note).

Recall that the procedure for recognition in accounting and disclosure in the accounting (financial) statements of events 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, we recommend setting in the accounting policy of the institution:

• a list of events classified as events after the reporting date;
• the procedure for reflecting these events on the accounts of accounting and reporting.

So, by virtue of clause 3 of the said draft order, events after the reporting date include:

1. Events confirming the business conditions that existed at the reporting date:

• declaring a debtor bankrupt in accordance with the established procedure, if, as of the reporting date, bankruptcy proceedings have already been carried out in relation to this debtor;
• completion after the reporting date of judicial proceedings, as a result of which the existence of an asset and (or) liability as of the reporting date is confirmed;
• completion after the reporting date of the process of registration of changes in the essential terms of the transaction, which was initiated in the reporting period;
• receipt from the 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 impairment loss on assets recognized at the reporting date needs to be adjusted;
• detection of an error in the accounting data for the reporting period before the date of signing the reporting;
• other events that confirm the business conditions that existed at the reporting date and (or) indicate the circumstances that existed at the reporting date.

2. Events indicating business conditions that arose after the reporting date:

• change after the reporting date of cadastral valuations of non-financial assets;
• making a decision on the reorganization or liquidation (abolition) of the accounting entity, which was not known as of the reporting date;
• significant inflow or outflow of assets;
• fire, accident, act of God or other emergency resulting in the destruction or significant damage to assets;
• public announcements about 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 entity;
• change in the value of assets and (or) liabilities that occurred as a result of changes after the reporting date in foreign exchange rates;
• changes in legislation, including the approval of regulatory legal acts formalizing the start of implementation, modification and termination of state programs and projects, the conclusion and termination of contracts and agreements, as well as other decisions, the execution of which may significantly affect the value of assets, liabilities, income and expenses subject of accounting;
• initiation of legal proceedings related exclusively to events that occurred after the reporting date;
• other events that indicate the conditions of economic activity that arose after the reporting date, and (or) indicate circumstances that arose after the reporting date

* * *

In conclusion, we note once again that the accounting policy should reflect the features of accounting for a particular institution. Changes in accounting policies are 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 an institution of a method of accounting, the use of which will make it possible to present reliable and more relevant information in the accounting (financial) statements;
• a significant change in the conditions of the institution's activities, including its reorganization, a change in the powers assigned to the institution and (or) the functions it performs.

Federal Law No. 402-FZ of 06.12.2011 “On Accounting”.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 209n “On Amendments to Certain 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 for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Instructions on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n.

A. Gusev, Ph.D.,

expert of the journal "Budget Organizations: Accounting and Taxation" No. 3, March, 2017.

Budget organizations: accounting and taxation, No. 3, 2017

L. Morozova, magazine expert

In accordance with clause 6 of Instruction No. 157n, state (municipal) institutions of culture and art are obliged to develop and approve an accounting policy in order to organize and maintain accounting records. In this article, we will give a template for an exemplary accounting policy for 2012, which a cultural institution can take as a basis when forming its accounting policy, select the required option from those proposed by the author for some points, if you need to refine it, taking into account the peculiarities of the structure and conduct of activities of a particular institution.

In accordance with paragraph 4 of Art. 6 of the Accounting Law the accounting policy adopted by the institution is applied consistently from year to year. In order to ensure comparability of accounting data, changes in accounting policies should be introduced from the beginning of the financial year. Cases of changes in accounting policies are listed in the same paragraph. These include:

• changes in the legislation of the Russian Federation or regulations of the bodies that regulate accounting;
• development by the institution of new methods of accounting or a significant change in the conditions of its activities.

Recall that 2012 became a transitional year for many state (municipal) institutions (the status of the institution changed). With a change in the legal status, not only the rights and responsibilities of institutions change, but also the regulatory framework, in accordance with which the institution is obliged to conduct. Therefore, in this case, the institution has the right to make changes to the accounting policy and distribute them not from the beginning of the financial year, but from the date of the change in the type of institution.

The structure of the accounting policy is developed by the institution independently and in most cases includes:

• organizational section;
• accounting methodology;
• tax accounting methodology.

The accounting policy developed and adopted by the institution is approved by the head of the institution, who is directly responsible for the organization of accounting ( item 1,3 art. 6 of the Accounting Law).

Responsibility for the formation of an accounting policy, its observance, as well as the maintenance of accounting and tax records rests with the chief accountant.

Order on the introduction of accounting policies

№  from "" 2012

Guided by the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, the Budget Code, the Tax Code, the Instructions for the Application of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, state academies of sciences, state (municipal) institutions, approved by the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter - Instruction No. 157n), as well as:

• Instructions for the application of the Chart of Accounts for budget accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n (hereinafter - Instruction No. 162n);
• Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (hereinafter - Instruction No. 174n);
• Instructions for the application of the Chart of Accounts for accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n (hereinafter - Instruction No. 183n),

order starting from "" 2012, apply the following accounting policy of the institution:

1. Organizational section.

1.1. Accounting for the financial and economic activities of the institution to conduct:

• accounting, which is a structural subdivision of the institution;
• centralized accounting;
• another specialized organization that is a legal entity and carries out accounting on a contractual basis.

The chief accountant performs the functions of organizing accounting work and distributing its volume.

1.2. The processing of primary accounting documents, the formation of accounting registers, as well as the reflection of business transactions on the relevant accounts of the working chart of accounts, should be carried out in the institution:

• manually on paper, and if technically possible - on a machine medium in the form of electronic documents (registers);
• using an automated system ("1C: Accounting 8"; "Sail" or others).

1.3. Keep accounting records in the currency of the Russian Federation - in rubles ( Clause 13 of Instruction No.157n).

1.4. Approve Working Chart of Accounts ( Attachment 1 ), formed in accordance with the Unified Chart of Accounts, as well as:

• Chart of accounts for budgetary accounting;
• Chart of accounts for accounting of budgetary institutions;
• Chart of accounts for accounting of autonomous institutions.

1.5. Determine the list of used off-balance accounts ( application 2 ). Enter additional off-balance accounts:

• score 27"Periodical publications not purchased for library collection";
• check"Books and other printed products intended for sale";
• check"Gift certificates";
• count 30“Non-exclusive (user), software license rights, non-exclusive copyright”;
• other accounts.

To account for the movement of strict reporting forms between structural divisions, enter to off-balance account the following analytical accounts:

• 03-1 "Forms of strict reporting in the warehouse";
• 03-2 "Forms of strict reporting in the report";
• 03-3 "Forms of strict reporting on sales";
• 03-4 "Forms of strict accountability to be destroyed."

1.6. Carry out accounting separately by type of financial security:

• 1 - activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activity);
• 2 - income-generating activity (institution's own income);
• 3 - funds in temporary disposal;
• 4 - subsidies for the implementation of the state (municipal) task;
• 5 - subsidies for other purposes;
• 6 - budget investments.

1.7. Take into account primary accounting documents drawn up in accordance with unified forms approved by Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and methodological guidelines for their application" (hereinafter - Order No. 173n). With regard to those documents whose form is not unified, develop and approve such a form independently, taking into account the presence in them of all the mandatory details established by clause 7 of Instruction No.157n: Title of the document; date of preparation of the document; the name of the participant in the economic transaction on whose behalf the document is drawn up, as well as its identification codes; the content of the business transaction; business transaction meters in physical and monetary terms; the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration; personal signatures of the said persons and their transcript.

Approve the list of all primary documents used by the institution ( appendix 3 ).

1.8. Approve the list of persons entitled to sign primary documents ( annex 4 ). Monetary and settlement primary documents should not be accepted for accounting without the signature of the head and chief accountant of the institution.

1.9. In accordance with Clause 11 of Instruction No.157n the data of the primary (consolidated) accounting documents verified and accepted for accounting shall be reflected in the following accounting registers:

• Journal of operations on the account "Cashier";
• Journal of operations with non-cash funds;
• Journal of transactions of settlements with accountable persons;
• Journal of transactions of settlements with suppliers and contractors;
• Journal of operations of settlements with debtors on income;
• Journal of payroll transactions;
• Journal of operations on the disposal and transfer of non-financial assets;
• Journal for other operations;
• Validation Journal;
• Main book.

These and other accounting registers shall be compiled in accordance with the forms approved by Order No. 173n.

1.10. In the case of complex automation of accounting, to form accounting registers on paper:

• 1 time per month;
• 1 time per week;
• 1 time in 2 weeks.

1.11. Set the retention periods for documents in accordance with Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558 "On approval of the List of standard managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage":

• annual reporting - constantly;
• quarterly reporting - at least 5 years;
• payroll documents - at least 75 years;
• other documents - at least 5 years.

1.12. Approve the list of persons entitled to receive cash under the report ( annex 5 ). To issue funds against the report to the employees of the institution indicated in it who do not have debts for previously issued amounts.

1.13. Establish a deadline for the submission by accountable persons of advance reports on the amount spent, equal to three days from the date of:

• the arrival of the seconded employee;
• acquisition of material assets.

1.14. The amount of funds issued under the report on household expenses cannot exceed 50,000 rubles. with every release.

1.15. Carry out cash settlements with the population, legal entities and individuals using:

• cash register equipment;
• strict reporting forms. Approve the list of applicable forms of strict reporting ( annex 6 ).

1.16. Travel expenses to be carried out in the amount and on the conditions specified in the Regulations on business trips ( annex 7 ).

1.17. Approve the list of persons whose work is traveling in nature ( annex 8 ).

1.18. Approve the List of persons entitled to receive powers of attorney ( annex 9 ).

1.19. Set the deadline for the use of powers of attorney equal to:

• 3 days from the date of receipt of the power of attorney;
• 10 days from the date of receipt of the power of attorney;
• 15 days from the date of receipt of the power of attorney.

1.20. In order to ensure the reliability of accounting and reporting data, conduct an inventory of:

• cash on hand - once a quarter;
• library fund - once every three years;
• the rest of the property, financial obligations of the institution, regardless of their location - before the preparation of annual reports.

1.21. It is mandatory to carry out an inventory in cases established by paragraph 2 of Art. 12 of the Accounting Law:

• when transferring property for rent;
• when changing financially responsible persons;
• upon detection of facts of theft, abuse or damage to property;
• in case of natural disaster, fire or other emergencies caused by extreme conditions;
• upon reorganization or liquidation of the institution.

1.22. To conduct an inventory of property, determine the market value of non-financial assets, establish their useful lives, and write off such assets, create a permanent commission for the receipt and disposal of assets in the following composition:

• chairman of the commission - (position, surname);
• members of the commission - (position, surname).

1.23. To conduct an inventory of the cash register, create a commission consisting of
(position, last name).

1.24. Approve the workflow schedule indicating the timing of receipt, execution, endorsement and write-off of documents, as well as the responsibility of officials of the institution ( application 10 ).

2. Methodology of accounting.

2.1. Accounting should be carried out on an accrual basis, according to which the results of transactions are recognized upon their completion, regardless of when cash (or their equivalents) was received or paid in settlements related to the implementation of these transactions ( p. 3 Instructions No.157n).

2.2. Install on fixed assets in accordance with paragraph 44 of Instruction No.157n:

• for items of fixed assets included in accordance with Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 "On the Classification of fixed assets included in"(hereinafter - Resolution No. 1) in depreciation groups 1 - 9, the useful life is determined by the longest period established for the indicated depreciation groups;
• for fixed assets included in the 10th depreciation group in accordance with Decree No. 1 - based on Uniform norms of depreciation deductions for the full restoration of fixed assets of the national economy of the USSR approved Decree of the Council of Ministers of the USSR of October 22, 1990 No. 1072 ;
• for objects for which there is no information on useful lives in Decree No. 1 - based on the recommendations contained in the manufacturer's documents included in the package of the fixed asset;
• for objects for which there is no information on useful lives in Decree No. 1, as well as in the manufacturer's documents - based on the decision of the commission of the institution for the receipt and disposal of assets, taken taking into account:

a) the expected period of use of this facility in accordance with the expected productivity or capacity;

b) the expected physical wear and tear, depending on the operating mode, natural conditions and the influence of an aggressive environment, of the repair system;

c) regulatory and other restrictions on the use of this facility;

d) warranty period for the use of the object;

e) the terms of actual operation and the previously accrued depreciation amount - for objects received free of charge from institutions, state (municipal) organizations;

for purchased items of fixed assets that were in use, the useful life is established taking into account the period of operation of the item by the previous owner.

2.3. Set the useful life of 15 years for the objects of the library fund.

2.4. Approve the list of household inventory items that should be classified as inventories ( application 11 ).

2.5. The useful life of an intangible asset is determined based on ( paragraph 60 of Instruction No.157n):

• the period of validity of the rights of the institution to the result of intellectual activity or means of individualization and the period of control over the asset;
• the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation;
• the expected period of use of the asset, during which the institution intends to use the asset in activities aimed at achieving the goals of the establishment of the institution, or in cases provided for by the legislation of the Russian Federation, to receive economic benefits.

For intangible assets for which it is impossible to reliably determine the useful life, in order to determine depreciation deductions, the useful life must be determined at the rate of 10 years.

2.6. Each inventory object, except for objects worth up to 3,000 rubles. inclusive and objects of the library fund, regardless of their value, assign a unique eight-digit inventory serial number, the formation of which involves the following information indicators:

• The 1st character of the number corresponds to the code of the type of activity (financial support);
• The 1st, 2nd character of the number corresponds to the analytical code of the type of synthetic account of the accounting object (11 "Residential premises - residential buildings", 12 "Residential premises - hostels", 31 "Constructions - garage", 32 "Constructions - cellar", 33 “Constructions - outbuildings”, etc.);
• 3rd, 4th, 5th characters of the number correspond to the 3rd, 4th, 5th characters of the OKOF code;
• The 6th and subsequent characters of the number indicate the serial number of the object.

The assigned inventory number should not be applied to the following objects:

• musical instruments;
• stage equipment, etc.

The inventory number assigned to these objects is reflected in the relevant accounting registers.

2.7. Reflect fixed assets in accounting according to the corresponding analytical codes of the type of synthetic account of the accounting object in accordance with the requirements for grouping fixed assets objects provided for All-Russian Classifiers of Fixed Assets (OKOF) approved Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359 .

To reflect the stage and production facilities related to fixed assets and inventories, it is necessary to apply the analytical code for the type of synthetic account of the accounting object 8 "Other fixed assets", "Other inventories".

2.8. To take into account objects of non-financial assets in the following order:

• purchased for a fee - at the initial (actual) cost;
• acquired under a donation agreement - at market value;
• received under agreements providing for the fulfillment of obligations (payment) in non-monetary means - at the cost of valuables transferred (to be transferred) by the institution in order to fulfill obligations under the agreement;
• received by the institution for gratuitous or paid use - at the cost indicated by the owner (balance holder) of the property, and in cases where the owner (balance holder) does not indicate the value - in a conditional assessment (one object - one ruble);
• unaccounted objects identified during inspections and (or) inventories of assets - at their current market value established for accounting purposes as of the date of acceptance for accounting;
• which are the subject of leasing (subleasing) - at the initial (actual) cost determined by the terms of the agreement (such cost is the amount of the lessor's expenses for its acquisition, construction, delivery, manufacture and bringing it to a state in which it is suitable for use, except for taxes, deductible or expensed);
• received in the form of a donation - at the cost indicated in the accompanying documents. If there are none - at the market value established by the commission for the receipt and disposal of assets;
• received in connection with the termination (fixation) of property rights (including the right of operational management (economic management)) - at the book value with simultaneous acceptance for accounting if there is an amount of accrued depreciation;
• goods purchased by the institution for sale - at actual cost;
• goods when they are transferred for sale - at a retail price with a separate accounting for the trade allowance (trade discount);
• finished products - at the planned (normative-planned) cost. At the end of the month, its actual cost is determined, while the deviations of the actual cost from the planned (standard-planned) cost are attributed either to an increase (decrease) in the balance of unsold finished products, or in terms of sold products, products written off due to natural loss, marriage, damage , shortages, etc. - to increase (decrease) the financial result of the current financial year.

2.9. Accrual of depreciation of fixed assets for accounting is carried out in a linear way in accordance with p. 84 - 87 Instructions No.157n.

2.10. Accounting for fixed assets in operation of the institution with a value of up to 3,000 rubles. inclusive, with the exception of library fund objects and real estate objects, to carry out on off-balance sheet 21"Fixed assets worth up to 3,000 rubles inclusive in operation."

2.11. Accounting for strict reporting forms (tickets, subscriptions) is carried out on off-balance sheet"Forms of strict accountability", taking into account the Methodological instructions on the procedure for the application, accounting, storage and destruction of forms of strict accountability by organizations and institutions under the jurisdiction of the Ministry of Culture of the Russian Federation, sent Letter of the Ministry of Culture of the Russian Federation dated July 15, 2009 No. 29-01-39/04 .

2.12. Per accounting unit of inventories in accordance with paragraph 101 of Instruction No.157n to accept:

• item number;
• party;
• homogeneous group, etc.

2.13. To write off inventories:

• at the average actual cost;
• at the actual cost of each unit.

2.14. To write off stationery and household goods on the basis of the Statement of Issuance of Material Assets for the Needs of the Institution (f. 0504210).

2.15. To write off expenses for fuels and lubricants as expenses according to actual consumption, but not more than the norms approved by the order of the institution. Fuel consumption rates are developed taking into account Norms of consumption of fuels and lubricants in road transport approved Order of the Ministry of Transport of Russia No.AM-23R from 14.03.2008.

2.16. In order to form the cost of the service:

a) Direct costs include:

• labor costs and accruals for payroll payments to personnel directly providing the service;
• the cost of acquiring inventories consumed in the process of providing the service;
• other costs directly related to the provision of the service;

b) include overhead costs:

• utility costs;
• costs for the acquisition of communication services;
• costs for the purchase of transport services;
• depreciation deductions;
• property maintenance costs;

c) General business expenses include:

• labor costs and accruals on wage payments for employees of the institution who are not directly involved in the provision of public services (administrative and managerial, administrative and economic or other personnel not directly involved in the provision of public services);
• expenses for legal, reference, consulting services;
• expenses for the maintenance of the administrative building;
• other expenses for general business needs.

2.17. When manufacturing one (single) type of service, all costs directly related to the provision of services are attributed to direct costs.

2.18. When producing several types of services, the distribution of overhead and general business expenses is carried out proportionally:

• direct labor costs;
• direct material costs;
• other direct costs;
• the volume of proceeds from the sale of products (works, services);
• another indicator that characterizes the results of the institution's activities.

In a similar way, to distribute costs between several types of activities carried out by a cultural institution.

2.19. Calculating the cost of a unit of production (service) to produce:

• by economic elements and by calculation items (depending on industry specifics);
• by the method of inclusion in the cost price (direct and overhead);
• in connection with technical and economic factors (conditionally constant and conditionally variable (overhead).

2.20. Allocate the general business expenses of the institution incurred during the reporting period (month) to the cost of finished products sold, work performed, services rendered, and in terms of non-distributable expenses - to increase the expenses of the current financial year.

Read about the preparation of Section 3 "Tax Accounting Methodology" of the accounting policy in the next issue of the magazine.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Appendix to order No. 1 dated _09__._01__.2017

"Accounting policy for 2017"

Municipal State Educational Institution Boevskaya Secondary School of the Kashirsky Municipal District of the Voronezh Region

1. Accounting policy of the institution for accounting purposes

1.1. Organization of accounting

1.1.1. The budgetary accounting of the institution is carried out in accordance with the orders of the Ministry of Finance of the Russian Federation and “On approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its application”, and “On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application” (hereinafter referred to as the Chart of Accounts for Budgetary Accounting, Instruction No. , property status and financial performance of the institution.

1.1.2. The following codes for the type of financial security (activity) are used:

- 1 - activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activities);
- 2 - funds in temporary disposal.

Accounting is carried out by an accountant.

1.1.3. The working chart of accounts has been developed in accordance with the Chart of Accounts for budgetary accounting. The working chart of accounts is given in Appendix 1 to the order on accounting policy.

1.1.4. The processing of accounting information and the design of analytical and synthetic accounting registers is carried out using a specialized computer program.

1.1.5. Unified forms of documents are used, approved by the Order of the Ministry of Finance of the Russian Federation n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their application.

1.1.6. The right to sign primary documents was granted to the director and accountant of MKOU Boevskaya secondary school.

1.1.7. The data of the primary accounting documents verified and accepted for accounting are systematized in chronological order (by the dates of the transactions) and grouped according to the corresponding budget accounting accounts in an accumulative way, reflected in the accounting registers (Appendix 2).

1.1.8. The issuance of funds is made to accountable persons who do not have debts for previously issued amounts for the relevant purposes.

Reporting on travel expenses must be submitted three days after the employee's arrival from a business trip within the territory of the Russian Federation or from abroad. If the employee does not report for the amounts received within the prescribed period, the amount owed is deducted from the salary.

The maximum daily allowance for a business trip across the territory of the Voronezh Region is 200 rubles (if there is an order from the director and a statement for the issuance of funds).

1.1.9. An inventory of property and liabilities is carried out in accordance with the provisions of the Order of the Ministry of Finance of the Russian Federation "On Approval of the Guidelines for the Inventory of Property and Financial Liabilities".

The composition of the inventory commission is approved by order of the MKOU Combat Secondary School (Appendix 3).

The procedure and deadline for the submission of financial statements are established in accordance with the Order of the Ministry of Finance of the Russian Federation "On approval of the Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation."

1.1.10. The workflow schedule is given in Appendix 4 to the order on accounting policies.

1.1.11. Control over the implementation and reflection of funds, property and liabilities in accounting should be carried out by an accountant

1.2. Accounting

1.2.1. Accounting for fixed assets. As fixed assets, tangible items of property are accepted for accounting, regardless of their value, with a useful life of more than 12 months, intended for repeated or permanent use on the right of operational management in the course of the administration's activities in the performance of work, the provision of services, for the exercise of state powers ( functions) or managerial needs of the administration.

Material items of property, with the exception of periodicals, that make up the library fund of an institution, are accepted for accounting as fixed assets, regardless of their useful life.

Fixed assets do not include items that serve less than 12 months, regardless of their value, tangible property items related to inventories that are in transit.

The useful life of an item of fixed assets is the period during which the non-financial assets are expected to be used in the course of the institution's activities for the purposes for which it was acquired or received. The useful life of non-financial assets for the purposes of accounting as fixed assets and depreciation is determined based on:

- information contained in the legislation of the Russian Federation, which establishes the useful life of property for the purpose of depreciation. For fixed assets included in accordance with the Decree of the Government of the Russian Federation "On the Classification of Fixed Assets Included in Depreciation Groups" in depreciation groups from the first to the ninth, the useful life is determined by the longest period established for the indicated depreciation groups, in the tenth depreciation group - based on Uniform norms of depreciation deductions for the full restoration of fixed assets of the national economy of the USSR, approved by the Decree of the Council of Ministers of the USSR;
- recommendations contained in the manufacturer's documents that are included in the package of the property, in the absence of norms in the legislation of the Russian Federation establishing the useful life of the property for the purpose of calculating depreciation, in the absence of information in the legislation of the Russian Federation and in the manufacturer's documents - based on the decision of the commission of the institution on admission and disposal of assets.

When forming inventory numbers assigned to fixed assets (with the exception of objects worth up to 3,000 rubles), the following methodology is applied: from the 1st to the 3rd character - the number of the synthetic accounting account that determines the group affiliation, from the 4th to the 8th th character – individual number assigned to the fixed asset.

In cases of changes in the initially adopted normative indicators of the functioning of an item of fixed assets, including as a result of completion, additional equipment, reconstruction or modernization, the useful life of this item is reviewed by decision of the commission on the receipt and disposal of assets.

Fixed assets are depreciated on a straight-line basis.

The composition of the commission for the acceptance, write-off, revaluation of non-financial assets is approved by order of the MKOU Boevskaya secondary school.

An inventory of fixed assets is carried out once every three years.

1.2.2. Accounting for inventories. Inventories include:

- items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;
– other material assets, regardless of their cost and service life.

The actual cost of inventories remaining with the institution as a result of dismantling, disposal of fixed assets or other property is determined based on their current market value as of the date of acceptance for accounting, as well as the amounts paid by the institution for the delivery of inventories and bringing them into a suitable condition. for use.

Disposal (release) of inventories is carried out at the actual cost of each unit.

An inventory of material assets is carried out once a year.

1.2.3. Accounting for settlements on accepted obligations. Accounts receivable and payable with expired limitation periods, unrealistic (uncollectible) for collection (debt for which the established limitation period has expired, as well as other debts for which, in accordance with civil law, obligations have been terminated due to the impossibility of fulfilling them), are written off according to each obligation separately on the basis of an act of a state body or a document on the liquidation of an organization, the data of the inventory carried out and the order of the institution.

Officials guilty of missing the statute of limitations are held accountable (including material) in accordance with applicable law. The limitation period is determined by Art. 195 - 208 of the Civil Code of the Russian Federation.

1.2.4. Accounting for investments in non-financial assets.

The actual costs of fixed assets and inventories during their acquisition, modernization, reconstruction, completion, additional equipment, which will subsequently be taken into account, are reflected in the accounts:

– 0 106 11 000 “Investments in fixed assets – real estate of the institution”;
– 0 106 31 000 “Investments in fixed assets – other movable property of the institution”;
– 0 106 34 000 “Investments in inventories – other movable property of the institution”.

2. Accounting policy for tax purposes

2.1. Tax accounting is maintained in accordance with the Tax Code (TC RF) and other regulatory legal acts of the Russian Federation on taxation issues.