Separation of operations of the end of the financial year and interreporting period. Transfer of balances to the inter-reporting period What is the inter-reporting period in financial statements

The Federal Treasury, in connection with numerous requests from the territorial bodies of the Federal Treasury on the issue of reflecting operations of the inter-reporting period in budget accounting and budget reporting, reports the following.

Judicial practice and legislation -<Письмо>Treasury of Russia dated December 26, 2013 N 42-7.4-05 / 2.2-866<Об отражении в бюджетном учете и бюджетной отчетности операций межотчетного периода>

With the introduction of a corrective Certificate in the form 0504833 (with transaction entries) into the PPO "ASFC" for correcting data "without the right to spend" on the personal account with the code "20", the turnover on the budget accounting account 8.40230.000 "Result of past reporting periods" in the Journal has changed on other transactions for the inter-reporting period of 2014, which is formed in accordance with the letter of the Federal Treasury of December 26, 2013 N 42-7.4-05 / 2.2-866 "On the issue of reflection in budget accounting and budget reporting of operations of the inter-reporting period." In this budget accounting register, an accounting entry was erroneously reflected: D 8.40230.000 - Kr 8.40230.000. Case filed SF-237998. The issue is being delayed. Please provide assistance.

What is the interreporting period in the accounting of budgetary organizations? What actions need to be taken by specialists on this date? Are there important recent legislative innovations related to this issue? Let's figure it out together in this article.

Inter-reporting period - what is it

Interreporting period- this is a conditional time after the reporting year before something was changed in the accounting policy, during which the necessary adjustments are made, "balances" are transferred. By date, this is the time after 31.12 of the last financial year and before 01.01 of the coming year.

This is necessary to reflect the operations that have become necessary as a result of changes made to various regulations on the regulation of budget accounting.

As for the current year, the reporting period is January 1, 2018. On this day, the outgoing balances according to the documents of analytical accounts are transferred to the incoming ones. This date is conditional, that is, in fact, these operations did not take place on the designated day, but they are reflected in the report under this number.

Operations carried out in the interreporting period

Acceptance for accounting, movement or transfer of balances in the inter-reporting period is the result of one or more of the following operations:

• enterprise reorganization;
• changes in the method of cash services performed by local budgets or budgets of the constituent entities of the Russian Federation;
• if state, autonomous and other organizations are transferred to the cash service to the Federal Treasury and its bodies;
• the budget classification of the Russian Federation has changed, especially its codes;
• adjustments were made to the chart of accounts in budgetary enterprises (budget accounting codes have changed).

Peculiarities of reflecting operations in the interreporting period

In all types of accounting papers, transactions of the interreporting period appear under the date of January 1 of the coming financial year, while in the primary accounting documentation taken as a basis, there are real dates.

Operations for the interreporting period are recorded in a special Journal for other operations, which is maintained in the form 0504071. This journal must be kept for each type of budget from the budget system of the Russian Federation separately. If the transactions were carried out during the inter-reporting period, the Journal is reorganized during the current financial move.

The data in the Journal for other operations are the initial ones for making the necessary adjustments at the beginning of the year in the General Ledger, which is prescribed to be kept in accordance with form 0504072, namely in columns 3 and 4 “Balance at the beginning of the year”.

IMPORTANT! All changes in the General Ledger are made exclusively during the inter-reporting period; General Ledgers for other dates are not re-formed.

Interreporting period-2018

From the beginning of 2018, new federal accounting standards for the public sector come into force, namely:

• Standard "Conceptual Framework for Accounting and Reporting of Public Sector Organizations", approved by Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 256n;
• Standard "Presentation of Accounting (Financial) Statements", approved by Order of the Ministry of Finance of Russia dated December 31, 2016 No. 260n;
• Standard "Fixed assets", approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 257n;
• Standard "Rent", approved by the order of the Ministry of Finance of Russia dated December 31, 2016 No. 258n;
• The standard "Impairment of assets", approved by order of the Ministry of Finance of Russia dated December 31, 2016 No. 259n.

In connection with the transition to these accounting standards, it is necessary to correctly apply the transitional provisions of the GHS “Fixed Assets”. The Ministry of Finance published letter No. 02-07-07 / 79257 dated November 30, 2017 with methodological clarifications regarding, first of all, accounting for such fixed assets as real estate.

Correspondence of the interreporting period-2018

In the inter-reporting period, all operations related to the recognition of objects as fixed assets as real estate, as well as their transfer to updated accounting accounts, should be carried out.

The primary document for this is the Accounting Statement, drawn up in the form 0504833, which is compiled on the basis of the results of an inventory of fixed assets carried out in the usual manner. Based on the Accounting Statement, it is necessary to reflect operations on account 0 401 30 000 “Financial result of previous reporting periods”.

For example:

• buildings recorded on accounts 101.X3 must be transferred to accounts 101.X2;
• the library fund, which appears on accounts 101.X7, is transferred to accounts 101.X8;
• the main assets accounted for in the group "Perennial Plantations" will now have to be accounted for on account 0 101 07 000 "Biological resources";
• the group of fixed assets “Investment property” will be held under the special account 0 101 13 000 “Investment property”.

All these changes must be made exclusively in the inter-reporting period.

Examples of accounting entries in the inter-reporting period

EXAMPLE 1. The budgetary organization previously rented the building, while making significant improvements to it that cannot be removed: they completed the construction of one more floor. The cost of this upgrade was reflected in account 0 101 12 000 in the amount of 500,000 rubles. Depreciation was charged on the new floor in the amount of 200,000 rubles. Since this building was the subject of a finance lease, from 1 January 2018 it should be recognized as property, plant and equipment. It will need to be taken into account on the same account 0 101 12 000. The cadastral value of the building in the new financial year is 5,000,000 rubles. What entries should be made in the inter-reporting period? The following entries should appear in the accounting:

• debit 0 104 12 000, credit 0 101 12 000 - 200 000.00 rubles. – written off depreciation accumulated on the date of the revision of the value of real estate (the value of the building has decreased);
• debit 0 101 12 000, credit 0 401 30 000 - 5 800 000.00 rubles. - reflection of changes in the value of the building due to the improvements made (current cadastral value).

EXAMPLE 2. On the balance sheet of the autonomous enterprise, there were several structures that, until 2018, were accounted for on account 0 101 13 000 “Constructions - real estate of the institution”. Now they need to be transferred to the new account that has appeared 0 101 12 000 “Non-residential premises (buildings and structures) - real estate of the institution”. This is carried out in the inter-reporting period, the postings will be as follows:

• debit 0 401 30 000, credit 0 101 13 000;
• debit 0 101 12 000, credit 0 401 30 000 - reflection of the transfer of the balance sheet value of the structure from account 101 13 to account 101 12;
• debit 0 104 13 000, credit 0 401 30 000;
• debit 0 401 30 000, credit 0 104 12 000 - reflection of the transfer of depreciation accumulated on this structure.

Important points regarding the inter-reporting period-2018

1. When fixed assets are on or in an emergency reserve for the period of the interreporting period, depreciation on them is not supposed to be charged additionally. After January 1, 2018, depreciation is charged according to the new procedure, explained in the letter of the Ministry of Finance of the Russian Federation with Methodological Instructions.
2. The acquisition of objects recognized by the OS until 2018 into a complex (if the necessary properties are available) is not an obligation, but the right of the accountant. That is, you have the right to decide for yourself whether to consider, for example, office furnishings (furniture) as one main asset or several.
3. Even if the cost criterion of previously recognized fixed assets has changed, there is no need to charge additional depreciation in the interreporting period. But for fixed assets put into operation after January 1, 2018, it will be necessary to accrue depreciation relative to the new cost.

In the budgetary (accounting) accounting of state (municipal) institutions, there are a number of transactions that should be reflected in the interreporting period. 1C experts told BUKH.1C what the inter-reporting period is, why it is necessary to single out the operations of the inter-reporting period in accounting and reporting, and how this is implemented in the program "1C: Accounting of a state institution 8" version 2.

Which transactions require segregation inaccounting and reporting

According to the order of the Federal Treasury dated December 4, 2015 No. 339 interreport period a conditional period is considered following the additional period of the previous financial year and the conclusion of the budget (treasury) accounting accounts, reflecting the change in incoming balances on the accounts of the budget (treasury) accounting of the current financial year and used to reflect operations, the need for which is due to amendments to regulatory legal acts of the Russian Federation, regulating the procedure for maintaining budget (treasury) accounting, or carrying out reorganization measures and in other cases established by the legislation of the Russian Federation.

In the budgetary (accounting) accounting of state (municipal) institutions, there are also a number of transactions that should be reflected in the interreporting period. It:

l transfer of balances on accounting (budget) accounts to the beginning of the financial year when changes are made to the order regulating the procedure for applying the budget classification of the Russian Federation, in terms of changing budget classification codes in account numbers. For example, in connection with the application from 01/01/2016 of the new version of 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 01.07.2013 No. 65n in terms of changing the structure of the budget classification and, consequently, account numbers for accounting (budgetary) accounting, as well as in terms of the application of certain codes of KOSGU by letter of the Ministry of Finance of Russia dated 14.03.2016 No. 02-07-07 / 14989 the Procedure for the formation of incoming balances on the accounts of budgetary (accounting) accounting as of 01.01.2016 (hereinafter referred to as the Procedure) was brought up. In accordance with the Order: “The transfer of outgoing balances on the relevant analytical accounts of budget accounting, formed as of 01/01/2016, taking into account operations at the end of the financial year, carried out in accordance with the provisions of Article 242 of the Budget Code of the Russian Federation, to incoming balances on the corresponding analytical accounts of budget accounting as of 01/01/2016 is carried out during the interreport period. The balances reflected in the relevant accounts of analytical accounting, established in the General Ledger (f. 0504072) for 2015, are subject to transfer to the corresponding accounts of analytical accounting of the Working Plan of Accounts of Budget Accounting for 2016 on the basis of the Certificate (f. 0504833) with the application of the table of correspondence of codes of the budget classification (hereinafter referred to as the CBC) and analytical accounts of budget accounting in force in 2015 and 2016. Also, the Procedure contains accounting entries for the transfer of budget (accounting) account balances in connection with a change in the procedure for applying KOSGU and types of expenditures of the budgets of the budget system of the Russian Federation;

• transfer of balances on budget accounting accounts to the beginning of the financial year when making changes to the chart of accounts of accounting (budget) accounting in the event of a change in the codes of budget accounting accounts (letter of the Treasury of Russia dated May 16, 2011 No. recommendations on the transition to the chart of accounts for budget accounting, applicable from January 1, 2011”);
• transferring balances on budget accounting accounts to the beginning of the financial year when making changes to the structure of the account number. For example, in connection with the inclusion from 01.01.2017 in the account numbers of the Working Chart of Accounts of budgetary and autonomous institutions of the section and subsection of the budgetary classification of expenses by letter of the Ministry of Finance of Russia No. 02-07-07 / 21798, Treasury of Russia No. 07-04-05 / 02-308 dated April 7, 2017, clarifications were provided on the formation of categories 1-4 of accounting account numbers;
• revaluation of the value of non-financial assets (with the exception of precious metals and precious stones, jewelry and other valuables) (clause 28 of the Instructions for the use of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia No. 157n of December 1, 2010 (hereinafter - Instruction No. 157n)) ;
• change in the balance sheet currency when changing the type of institution (letter of the Ministry of Finance of Russia dated April 25, 2011 No. 02-06-07 / 1546, letter of the Ministry of Finance of Russia No. 02-07-07 / 5671, Treasury of Russia No. 07-04-05 / 02-121 dated 02.02 .2017);
• transfer of balances on budget accounting accounts at the beginning of the financial year when the institution is transferred to another GRBS (RBS) in terms of incoming balances (letters of the Ministry of Finance of Russia dated 03.11.2016 No. 02-06-10 / 64668, dated 07.12.2016 No. 02-07-10 / 72756, letter of the Ministry of Finance of Russia No. 02-07-07/5671, Treasury of Russia No. 07-04-05/02-121 of 02.02.2017);
• adjustment of budgetary accounting data in connection with a change in the procedure for accounting for business transactions.

Under interreport period is understood as the period after the fact that the institution reflects on the accounts of the budgetary (accounting) accounting of operations to close the indicators of the accounts within the framework of the end of the reporting financial year (2010) and before the reflection on the accounts of the operations of the current year (2011) (clause 1, part 1 of the letter of the Ministry of Finance of Russia dated April 25 .2011 No. 02-06-07/1546).

In addition to the transactions of the interreporting period, there are a number of transactions that change the incoming balances of the current financial year, which also need to be separated (hereinafter referred to as the financial year end transactions):

• at the end of the financial year, the amounts of income and recognized expenses on an accrual basis, reflected in the corresponding accounts of the financial result of the current financial year, are closed for the financial result of previous reporting periods (clause 297 of Instruction No. 157n);
• at the end of the current financial year, turnovers on accounts reflecting an increase and decrease in assets and liabilities are not transferred to the accounting registers of the next financial year (clause 11 of Instruction No. 157n);
• at the end of the current financial year, the indicators (balances) on the relevant analytical accounts of accounting for budget allocations, limits of budget obligations, fulfilled monetary obligations and approved estimated (planned, forecast) appointments for income (revenues), expenses (payments) of the current financial year for the next financial year are transferred (clause 312 of Instruction No. 157n);
• at the end of the current financial year, the indicators (balances) of account 17 “Receipts of funds to the accounts of the institution” are not transferred to the next financial year (clause 365 of Instruction No. 157n), etc.

According to clause 7 of Instruction No. 157n, primary accounting documents are the basis for recording information on assets and liabilities, as well as transactions with them. For these operations, the primary document is the Accounting Statement (f. 0504833).

Examples of registration of an accounting certificate (f. 0504833) are given in the letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07 / 14989. It follows from them that such transactions should be reflected in the Journal for other transactions (f. 0504071) for the interreporting period.

Separation of operations in "1C: Accounting of a state institution 8" (rev. 2)

The program "1C: Accounting of a public institution 8" edition 2 (hereinafter referred to as BGU2) includes functionality that allows you to isolate the operations of the inter-reporting period and the operations of the end of the financial year in accounting and reporting.

Operations for the end of the financial year and inter-reporting period are divided into three groups depending on the type of inter-reporting period:

l Conclusion of accounts- include operations of the end of the financial year (conclusion of accounts), reflected after the formation of f. 0503127 “Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues” (form 0503737 “Report on the implementation by the institution of its financial and economic activity plan”), but before the formation of the balance sheet (f. 0503130 “Balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues”, f. 0503730 “Balance sheet of a state (municipal) institution”).

• Technological operations- include technological operations for closing accounts, the balances of which do not roll over to the next year, - balances on off-balance accounts 17 “Cash receipts” and 18 “Cash outflows”, authorization accounts for the current period of the year being closed and other similar ones.
• Balance currency change- include transactions recorded after the formation of the balance sheet, but before the formation of incoming balances of the next year, - revaluation of non-financial assets (NFAs), transfer of outgoing balances to analytical accounts of the next year and similar operations.

Execution of documents on operations of the end of the financial year and inter-reporting period

Registration of routine operations of the end of the financial year and operations of the inter-reporting period is carried out by specialized documents of the program with the possibility of printing formalized printed forms (accounting certificate f. 0504833 and others) - see table 1:

It is possible to issue arbitrary transactions of the interreporting period with a universal document Operation (accounting) with the printing of form 0504833 "Accounting statement".

In documents of regular transactions of the inter-reporting period, changing the period type is usually not available:

• in document Closing balance sheets at the end of the year(Fig. 1) for each generated posting, the type of inter-reporting period is set Conclusion of accounts;
• in documents Closing of negotiable KEC on accounts(Fig. 2) and Closing the Validation Accounts for the Fiscal Year Ending(Fig. 3) for each generated posting, the type of inter-reporting period is set Technological operations.

Rice. one

Rice. 2

Rice. 3

In case of document formation Transfer of balances through the CPS due to a change in the structure of the chart of accounts (a new type of CPS, data transfer when changing budget classifiers), transactions should be reflected in the period Change of balance currency. In this case, this is a change in the opening balances of the next period, and these changes should be reflected in Operations journal for other operations (f. 0504071) for the interreporting period.

If the document is not related to the formation of incoming balances of the next year, then you should select the type of period Technological operations.

Formation of arbitrary operations with reflection in the interreporting period

In addition to routine operations drawn up by specialized documents, 1C: Accounting of a state institution 8, edition 2, provides for the formation of arbitrary operations with their reflection in the interreporting period. For this, the document Operation (accounting) the possibility of reflecting the operation in the inter-reporting period is implemented, if the date of the operation is the end of the year, i.e. 31.12.XX (Fig. 4).

Rice. four

As of 31.12.XX, the flag becomes available in the document Reflect in the inter-reporting period and the ability to select the type of period: Conclusion of accounts, Technological operations or Change of balance currency.

It should be noted that all documents of the inter-reporting period cannot be reversed.

Formation of reports and registers withtaking into account and without operations of the interreporting period

Let's consider how reports and regulated accounting registers are generated in the program.

Standard accounting reports

Standard accounting reports allow you to obtain data on operations:

• the current period without including operations of the interreporting period;
• the current period, including operations of the interreporting period;
• only the interreport period.

All standard reports have the ability to customize the display of information by type of period (Fig. 5):

• Reporting period;
• Conclusion of accounts;
• Technological operations;
• Change of balance currency.

Rice. 5

To do this, in the report settings on the tab Indicators set the switch to the required position.

If the switch period type installed in position:

• Reporting period- the report reflects information for the selected reporting period, excluding the closing of balance accounts at the end of the year, other technological operations and operations to change the balance sheet currency;
• Conclusion of accounts- the report reflects information for the selected reporting period, taking into account the closing of balance accounts at the end of the year, but does not take into account the results of other technological operations and operations to change the balance sheet currency. That is, transactions with the period type will be displayed in the report Reporting period and Conclusion of accounts;
• Technological operations- the report reflects information for the selected reporting period, taking into account the closure of balance accounts at the end of the year (040100000, 030405000, etc.), while also taking into account the results of other technological operations, such as the closure of accounts for the current year's authorization, the closure of working KEC, but without accounting for operations to change the balance sheet currency. That is, transactions with the type of period will be displayed in the report Reporting period, Conclusion of accounts and Technological operations.
• Balance currency change- the report reflects information for the selected reporting period, taking into account the operations of closing balance accounts, other technological operations (closing of authorization accounts, closing of negotiable CECs), and also takes into account operations to change the balance currency, such as the transfer of CPS balances. That is, transactions with the type of period will be displayed in the report Reporting period, Conclusion of accounts, Technological operations and Change of balance currency.

Also, by combining the flag Specified period only with different switch positions period type, you can receive the output of stand-alone transactions for the conclusion of accounts, technological transactions or transactions for changing the balance sheet currency.

Regulated accounting registers

Regulated accounting registers ( General Ledger (f. 0504072), Operations Journal (f. 0504071) etc.) include data of the inter-reporting period in accordance with the procedure for their formation, established by regulatory documents. Thus, regulated accounting registers are formed for the reporting period with operations for concluding accounts.

Consider the formation of data depending on the setting in the register period type on the example of a report Main book (f. 0504072).

For example, in 2016, the accounting of a budgetary institution reflected operations of the current (reporting) period, operations to close balance accounts of the current period (operations to conclude accounts), operations to close current KECs (technological operations) and operations to transfer balances to new CPS (operations to change the balance sheet currency). When generating a report Main book (f. 0504072) for 2016, the report will reflect only the operations of the reporting period and operations for the conclusion of accounts.

The operation to transfer balances to new CPS is inter-reporting and affects only the incoming balances of the next period, therefore, it should not be reflected in the regulated reports of the current period. Therefore, in General Ledger (f. 0504072) for 2016, transactions are displayed only for CPS valid in 2016.

According to paragraph 11 of Instruction No. 157n, at the end of the current financial year, the turnovers on the accounts reflecting the increase and decrease in assets and liabilities are not transferred to the accounting registers of the next financial year. Consequently, in 2016, operations to close current KEKs are also not reflected in the accounting registers.

When forming General Ledger (f. 0504072) for 2017, the amounts of balances at the beginning of the year and at the beginning of the period (month, day) are displayed in accordance with the final balance sheet for the past year. At the same time, the turnovers on the accounts reflecting the increase and decrease in assets and liabilities did not pass into 2017, and General ledger (f. 0504072) balances are included already for the new CPS in force in 2017.

Formation of the “Journal for other operations (f. 0504071)" for the interreporting period

According to the letters of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07 / 14989 and the Federal Treasury dated December 26, 2013 No. 42-7.4-05 / 2.2-866, operations of the interreporting period to change balances at the beginning of the year should be reflected on the basis of primary accounting documents in Journal for other operations (f. 0504071) for the interreporting period. To do this, in the program "1C: Accounting of a state institution 8", edition 2, an additional Journal of operations for the formation of incoming balances of the next financial year No. 8-mo. This journal is formed on operations of changing the balance currency.

Unlike other magazines, settings Magazine No. 8-mo are not edited.

Magazine No. 8-mo can be generated by going to the section Accounting and reporting(navigation bar command Registers of accounting and reporting, then hyperlink Operation log (f. 0504071)). In the opened form in the props Journal number should indicate 8-mo Journal of operations for the formation of incoming balances of the next fiscal year. In props Period the default is the last day of the current year.

form Journal of operations for the formation of incoming balances of the next financial year No. 8-mo must be approved in the accounting policy of the institution.

State institutions and budgetary institutions that are recipients of budget funds, from January 1, 2011, are required to keep budget records in accordance with orders of the Ministry of Finance of Russia dated 01.12.2010 No. 157n and 12/06/2010 No. 162n. Both orders have been registered with the Ministry of Justice of Russia and have been used in the formation of accounting policies since January 1, 2011.
Probably, the Ministry of Finance of Russia will not have time to prepare any methodological instructions for the transfer of an institution to new accounting rules by the end of the first quarter of 2011, which means that in this case the head independently regulates the process of transferring to a new chart of accounts when forming an accounting policy for 2011 .
When preparing a working chart of accounts, you should use the Chart of Accounts of the Chart of Accounts for Budgetary Accounting approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n, the Chart of Accounts for Budgetary Accounting approved by Order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n "On Approval of the Chart of Accounts of Budgetary Accounting" and Instructions for its use", which the Ministry of Finance of Russia brought to the attention and use of its letter dated December 29, 2010 No. 02-06-07/5396.

How do I transfer accounts from one chart of accounts to another?

The Ministry of Finance of Russia did not give written recommendations on the issue of transferring accounts in the interreporting period. Interreporting period from December 31, 2010 to January 1, 2011.
According to the established practice and the rules of the general transfer from one program to another, the balances on the accounts as of January 1, 2011, formed after the submission of the annual balance sheet, are first transferred to the corresponding accounts of the new Working Chart of Accounts. The transfer is made out by the accountant's certificate f. 0504833, which involves direct accounting entries, for example:

Debit 10111, 10131
Loan 10101.

Those accounts that do not apply are excluded, and the data is transferred to the appropriate accounting accounts. There are also features in the transfer of data on account 10109 to a new account 10108 "Other fixed assets", the following is recorded:

Debit 10118, 10138
Loan 10109.

Subtleties of transfer using software: in practice, a computer program sometimes "does not understand" records such as direct transactions. And program developers recommend using an intermediate account, for example, "0" when transferring from one version of the program to another, in order to control the safety and verify data. And the accountant, of course, must prepare a Certificate on the transfer of data in the inter-reporting period on the correspondence of accounts in accordance with the Table of Accounts Correspondence developed by the Ministry of Finance of Russia.

Difficulties in reflecting the operations of current activities

Current activities should be reflected in the new chart of accounts from January 1, 2011. Turnovers, as was the case in previous years with changes in budget accounting, if reflected in the accounts "in the old way", cannot be transferred during the transition to new rules, since the legislator has not established a transition period and should not be.
The accounting department will face a problem, because the previous Instruction on budget accounting ceased to be effective on January 1, 2011, and the software "does not have time" to help the accounting department, and the accounting department continues to work in the old version of the program for some period and keeps records according to the old rules, which is contrary to the law. Since the activities of institutions cannot be suspended, they continue, but in the "old" mode. Primary documents are drawn up and signed by persons in the manner prescribed by Instruction No. 157n, but they (primary documents) are clearly linked to business transactions of the old version of the program, sometimes correspondence of accounts is automatically entered on them in accordance with the canceled Instruction No. 148n dated December 30, 2008. Of course, in our opinion, it is impossible to redo the primary documentation. This is especially true of cash, banking and operations with accountable persons, where even corrections on documents in some cases are not allowed. What is the way out of this situation? It seems to us that the only way out is to write on the document itself next to "the old correspondence" the correspondence of the accounts corresponding to the new accounting rules.

Regulation by separate local acts of the implementation of new accounting rules from January 1, 2011

As necessary, preparations for the implementation of certain provisions for the transition to new accounting rules are proposed to designate a list of measures for which it is necessary to prepare separate local acts.
1. Develop and approve a working chart of accounts for 2011, for which purpose draw up a Table of transfers to a new chart of accounts according to the correspondence of accounts in order to have a uniform approach in the formation of a working chart of accounts for 2011 by the participants in the budget process who exercise the authority to maintain budget accounting (use in work The table completed by the above letter No. 02-06-07/5396 of December 29, 2010).
2. Create a commission for the transfer to new accounting rules so that the members of the commission sign acts or one document (order, instruction, act) of the account correspondence table, reflecting all the features of the transfer.
3. Create the necessary commissions for the acceptance, transfer, disposal of non-financial assets, approve the regulation on the work of these commissions.
4. Prepare an order to transfer the institution to new software that meets the requirements of the legislation of 2011 as soon as it is ready, and indicate that, for the purposes of the operational activities of the institution, it is necessary to establish that primary documents are drawn up in accordance with the forms in force in 2010 until the start of the Order. Ministry of Finance of Russia dated 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."
5. Check the lists of immovable property and movable property in order to reflect this information in specially designed accounts to be used when transferring account balances.
6. Develop accounting methods (with multiple choices in the accounting policy): the procedure for the formation of the cost of finished products, works, services, the distribution of overhead costs, the allocation of general business expenses. If trading activity is provided for by the charter, then a methodology for accounting for goods and reflecting the markup on goods should be developed.
It is necessary to analyze the adopted regulations and gradually adopt the formation of the Accounting Policy for 2011 as local acts.

Similar questions will arise for budgetary institutions that have switched to financial support in the form of subsidies.

Budgetary institutions of a new type are required from January 1, 2011 to keep accounting records in accordance with orders of the Ministry of Finance of Russia dated 01.12.2010 No. 157n and dated December 16, 2010 No. 174n"On Approval of the Chart of Accounts for Accounting of Budgetary Institutions and Instructions for its Application".
These orders are applied in the formation of accounting policies from January 1, 2011. There is no transition period. In the interreporting period, account balances are transferred to the corresponding accounts according to the Table of Accounts Correspondence of the Chart of Accounts for Budgetary Accounting approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n, the Chart of Accounts of Accounts approved by Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n "On Approval of the Chart of Accounts Accounting of Budgetary Institutions and Instructions for its Application", brought by a letter from the Ministry of Finance of Russia dated December 29, 2010 No. 02-06-07/5397.

Autonomous institutions

Autonomous institutions have their own characteristics of transferring to a new chart of accounts. There is no transitional period for the implementation of the new rules. Interreporting period - from December 31, 2010 to January 1, 2011. Except orders dated 01.12.2010 No. 157n and dated December 23, 2010 No. 183n The Ministry of Finance of Russia recommends that an accounting policy be formed starting from January 1, 2011 according to the new accounting rules. The transfer is planned to be carried out in the inter-reporting period based on the peculiarities of accounting.
The balance sheet currency may change at the beginning of the year, because some accounting items were reflected off the balance sheet, for example, depreciation of fixed assets. In order to ensure the uniformity of the transition, the Ministry of Finance of Russia brought a letter No. 02-06-07/5398 of December 29, 2010 Correspondence table of accounts between the commercial Chart of Accounts approved by Order No. 94n of the Ministry of Finance of Russia dated October 31, 2000, the budgetary Chart of Accounts provided for by Order No. 148n of the Ministry of Finance of Russia dated December 30, 2008, for those institutions that kept budget records, and the Chart of Accounts approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n "On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application".
Unfortunately, the letter does not contain any comments on the transfer of individual accounting objects. Problematic issues have been discussed in our journals before. Read the article "The problem of the transition of autonomous institutions to accounting on the basis of the ENP" (magazine "Counselor Accountant" No. 1, 2011).