Account 201 23. How to account for cash received from income-generating activities

Now more and more institutions are moving away from cash payments and using debit bank cards in their accounting. In this article I will tell you what documents you need to reflect such operations in the program "1C Accounting of a state institution 8" edition 1.0.

The first situation that we will consider is the withdrawal of cash through an ATM to the cashier.

First, we create the document "Application for cash (bank card)", which can be found through the menu "Treasury / Bank".

We fill in the "Application" tab, create a bank card in the "Bank cards" directory

We fill in the tabular part on the tab "Deciphering"

And to carry out the document, fill in the "Execution" tab

After that we carry out the document

Often, when posting documents, the program can generate similar errors: "In line 1 of the tabular part" Payment breakdown ", the attribute" (Kt) KPS "is not filled in." How to fix them?

We go to the “Decryption” tab, right-click anywhere in the tabular part and select the item “list settings

We select the position that was mentioned in the error, and mark it, click "Apply" and "OK"

This field appeared in the tabular part, fill it in and then post the document

Let's look at the postings generated by this document.

And now we draw up the second document - a credit note with the operation "Cash receipt d / s from account 40116 (210.03)"

We fill in the tabular part on the "Accounting records" tab and post the document

You can see the postings generated by the document in the figure.

The second situation is the deposit of cash through an ATM to the account of the institution.
The first document that we need to generate in this case is an expense note with the operation "Collection to a bank account (201 23)", it can be found in the "Cashier" menu.

Filling out the document

Please note that in the "Personal account" field, you must specify a personal account opened with a bank.

We carry out the document

The next document is an accounting operation. Funds were credited to account 40116 through an ATM using a debit bank card opened for account 40116

Add a new document, fill in the tabular part.

There are situations when, when choosing a corresponding account, it is not possible to find it in the list. In this case, you should click the "correct accounts" button and select the desired account

In standard documents, postings on off-balance accounts are generated automatically; in an accounting operation, such postings must be made independently.

And the last document is “Cash Receipt” with the operation type “Cash Receipt for Reimbursement of Expenses (210 03)” (menu “Treasury / Bank”).

Filling out the document

Postings generated by the document

Thus, when withdrawing cash from a debit card, account 201.23 is not used, and when depositing funds to an account through a card, accounts 210.03 and 201.23 are used.

If you need more information about working in 1C: BGU 8, then you can get our collection of articles on.

Consultant Maple companies according to 1C programs for government agencies

In state institutions

From January 1, 2012, all public institutions (regardless of the level of the budget from which they are financed: federal, regional or local) funds received from income-generating activities must be transferred in full to the income of the corresponding budget (paragraph 4 of article 298 Civil Code of the Russian Federation, paragraph 3, article 161 of the Budget Code of the Russian Federation, parts 7, 8, paragraph 2, part 16, article 33 of the Law of May 8, 2010 No. 83-FZ). Therefore, starting from 2012, the source of financial support for all expenses of a state institution is the funds of the corresponding budget (Article 6 of the Budget Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 17, 2011 No. 02-03-09 / 2016).

Situation: How can a state institution reflect in accounting the formation of incoming balances as of January 1, 2012. In 2011, the institution used the funds received from income-generating activities to support its activities. From January 1, 2012, all income from paid services and other income-generating activities shall be credited to the budget
From January 1, 2012, all public institutions (regardless of the level of the budget from which they are financed: federal, regional or local) funds received from income-generating activities must be transferred in full to the income of the corresponding budget (paragraph 4 of article 298 Civil Code of the Russian Federation, paragraph 3, article 161 of the Budget Code of the Russian Federation, parts 7, 8, paragraph 2, part 16, article 33 of the Law of May 8, 2010 No. 83-FZ). At the same time, the source of financial support for this activity (if a higher institution decides on the right to carry it out) will be the limits of budget obligations adjusted by the main manager (letter of the Ministry of Finance of Russia dated June 20, 2011 No. 02-03-06 / 2736). In budget accounting, such funds should be reflected under the code of the type of financial security 1 “activity carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budget activity)” (clause 21 of the Instruction to the Unified Chart of Accounts No. 157n).

Thus, in budget accounting, when forming incoming balances as of January 1, 2012, balances on accounts containing in the 18th category of the account number the financial security type code 2 “income-generating activity (institution’s own income)” should be transferred to accounts with the type code 1. The exception is the balances of cash accounts (formed as of January 1, 2012) (2.201.11.000, 2.201.13.000, 2.201.23.000, 2.201.34.000, 2.201.26.000, 2.201.27.000), which are required transfer to the budget.
The transfer of account balances (from the code of the type of financial security 2 to code 1) is issued during the interreporting period with a certificate in the form No. See an example of filling out a certificate (f. 0504833).
The procedure for reflecting in budget accounting the operation of transferring funds received from paid services and crediting them to budget income depends on whether the authority of the budget revenue administrator has been transferred to the institution or not.
The authority of the administrator of budget revenues has not been transferred to the institution
If the authority of the administrator of budget revenues has not been transferred to the institution, make the following entries in accounting:
Debit KDB.1.205.81.560 Credit KDB.1.303.05.730




Credit 17

Debit KDB.1.303.05.830 Credit KDB.1.205.81.660
- reflects the fulfillment of the obligation of a state institution to transfer funds to budget revenue (based on a notice (f. 0504805) received from the administrator of budget revenues).
The authority of the administrator of budget revenues has been transferred to the institution
If the authority of the administrator of budget revenues has been transferred to the institution, make the following entries in accounting:
Debit KDB.1.205.81.560 Credit KDB.1.401.10.180
- the obligation of the state institution to transfer the balance of funds to the budget income is reflected (based on the certificate f. 0504833).
At the same time, in the categories from 1 to 17 of the account numbers, reflect the income code of the corresponding budget of the budget system 000 1 17 05000 00 0000 180 “Other non-tax income”. The detail of this code depends on the budget from which the institution is financed. For example, if the institution is funded from the federal budget, the code should be 000 1 17 05010 01 0000 180.
Debit KDB.2.401.10.180 Credit CIF.2.201.11.610
- reflected the transfer of funds from the personal account of the institution (section "Income-generating activities") to the budget revenue (based on the documents attached to the extract from the personal account of the institution);
Credit 17(code of budget classification of income)
- reflected the disposal of funds from the account of the institution;
Debit KDB.1.210.02.180 Credit KDB.1.205.81.660
- reflects the receipt of funds in the budget revenue (based on an extract from the personal account of the administrator).
This procedure follows from paragraphs 43, 44, 49, 91, 120 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (off-balance sheet account 17), paragraphs 1, 2.1, 3 of the Methodological Recommendations, brought by a letter from the Ministry of Finance of Russia dated April 25, 2011. No. 02-06-07 / 1546, paragraph 5 of the joint letter dated November 25, 2011 of the Ministry of Finance of Russia No. 02-03-09 / 5232 and the Treasury of Russia No. 42-7.4-05 / 5.1-735.

Budgetary and autonomous institutions of the constituent entities of the Russian Federation (municipal institutions) reflect funds from income-generating activities on personal accounts opened with the financial authorities of the constituent entity of the Russian Federation (municipal formation). The procedure for recording transactions on personal accounts is established by the relevant financial authority of the constituent entity of the Russian Federation (municipal formation). For example, the finance department. This follows from the provisions of Part 3 of Article 30 of the Law of May 8, 2010 No. 83-FZ. Autonomous institutions can also account for these funds on accounts with credit institutions (clause 3, article 2 of the Law of November 3, 2006 No. 174-FZ).
In federal budgetary and autonomous institutions, the procedure for conducting transactions with funds from income-generating activities depends on the type of institution.
In public institutions

Budgetary institutions that receive subsidies from the budget (in accordance with clause 1 of article 78.1 of the Budget Code of the Russian Federation), operations with funds from income-generating activities are carried out in the manner approved by order of the Treasury of Russia dated October 29, 2010 No. 16n. To pay monetary obligations at the expense of funds from income-generating activities, they submit one of the following documents to the Treasury of Russia:

• application for cash expense (f. 0531801);
• application for cash expense (abbreviated) (f. 0531851);

This is stated in clause 4 of the Procedure approved by Order of the Russian Treasury dated October 29, 2010 No. 16n, clause 2.1.1 of the Procedure approved by Order of the Russian Treasury dated October 10, 2008 No. 8n, clause 10 of the Rules approved by order of the Ministry of Finance of Russia dated 31 December 2010 No. 199n, paragraph 4.5 of the Procedure approved by order of the Ministry of Finance of Russia dated September 1, 2008 No. 88n.
For information on whether a budget institution has the right to use the proceeds from paid activities received by the cash desk of the institution, bypassing a personal account opened with the Treasury of Russia, see How a state (municipal) institution uses its own income (funds received from income-generating activities).

In autonomous institutions

Autonomous institutions, when conducting operations at the expense of funds received from income-generating activities, are guided by the Procedure approved by the order of the Treasury of Russia dated December 8, 2011 No. 15n. To pay monetary obligations, they present:

• payment order (f. 0401060);
• application for receiving cash (f. 0531802);
• an application for receiving cash transferred to the card (f. 0531844).

This is stated in paragraph 5 of the Procedure approved by the order of the Treasury of Russia dated December 8, 2011 No. 15n.
For information on whether an autonomous institution has the right to use the proceeds from paid activities received by the cash desk of the institution, bypassing a personal account opened with the Treasury of Russia, see How a state (municipal) institution uses its own income (funds received from income-generating activities).

To account for funds received from income-generating activities, budgetary and autonomous institutions use account 201.00 “Institutional funds”. It takes into account, in particular, cash:

• on accounts;
• at the register;
• on my way;
• in letters of credit;
• in monetary documents.

This is stated in paragraph 155 of the Instructions to the Unified Chart of Accounts No. 157n.
At the same time, it is mandatory to form off-balance accounts 17 and 18 to the accounts of transactions for:

• bank accounts of the institution;
• personal accounts of a budgetary institution that receives subsidies (in accordance with paragraph 1 of article 78.1 of the Budget Code of the Russian Federation), and an autonomous institution.

Keep analytical records for these accounts in a multi-graph card (f. 0504054).
This procedure is established by paragraphs 365-368 of the Instructions to the Unified Chart of Accounts No. 157n.
Accounting for cash
To record transactions with cash received from income-generating activities, use the accounts:

• 0.201.11.000 “Funds of the institution on personal accounts with the Treasury” - to record transactions with funds on a personal account opened with the Treasury of Russia (financial body);
• 0.201.21.000 “Funds of an institution on accounts with a credit institution” - to record transactions with funds on accounts opened (in accordance with the law) with credit institutions.

This follows from paragraph 155 of the Instructions to the Unified Chart of Accounts No. 157n, paragraphs 71, 76 of Instructions No. 183n, paragraph 71 of Instructions No. 174n.
Record transactions on the account in the journal of transactions with non-cash funds in the form No. 0504071 (clause 157 of the Instructions for the Unified Chart of Accounts No. 157n, Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n).
Situation: whether it is necessary to file supporting documents (contracts, invoices, invoices, acts, invoices, etc.)
No, it doesn `t need.
The journal of operations with non-cash funds (f. 0504071) is compiled on the basis of primary (consolidated) accounting documents, which serve as the basis for the receipt or debiting of funds from the personal account of the institution. Such documents are extracts from the personal account with attached copies of payment documents in paper and (or) electronic form. This conclusion follows from the Guidelines approved by the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, and clause 3.18 of the Procedure approved by order of the Treasury of Russia dated October 7, 2008 No. 7n.
Thus, supporting documents (contracts, invoices, invoices, etc.) do not need to be filed into a folder (case) formed in the journal of transactions with non-cash funds (f. 0504071). Attach statements from the personal account to it (him) along with payment documents that serve as the basis for recording transactions on the personal account. This conclusion follows from paragraph 11 of the Instructions to the Unified Chart of Accounts No. 157n.
Operations of settlements with suppliers and contractors are reflected in the journal of operations of settlements with suppliers and contractors (f. 0504071), therefore, supporting documents, such as contracts, invoices, invoices, acts, invoices, etc., should be filed with the folder (case ) generated for this journal. This conclusion follows from the provisions of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, and the letter of the Ministry of Finance of Russia dated May 6, 2011 No. 02-06-10 / 1910.

The procedure for recording in accounting operations related to the movement of funds from income-generating activities on the accounts of institutions depends on the type of state (municipal) institution.

In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), register the receipt and disposal of funds in the accounts as follows:
Debit 2.201.11.510 Credit 2.205.31.660 (2.206.26.660, 2.303.06.730…)

Debit 2.302.22.830 (2.206.26.560, 2.303.06.830…) Credit 2.201.11.610

This procedure is established by paragraphs 72–73 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (account 201.01).

In the accounting of autonomous institutions

Check in and out of the account as follows:
Debit 2.201.11.000 (0.201.21.000) Credit 2.205.30.000 (2.206.26.000, 2.303.06.000…)
- reflected the receipt of funds to the account of the institution;
Debit 2.302.22.000 (2.206.26.000, 2.303.06.000…) Credit 2.201.11.000 (0.201.21.000)
- reflects the withdrawal of funds from the account of the institution.

This procedure is established by paragraphs 3, 72–73, 77–78 of Instruction No. 183n, Instruction for the Unified Chart of Accounts No. 157n (account 201.01).

An example of the reflection in accounting of funds received on the account of the institution

The budgetary institution "Alfa" conducts preparatory courses as part of its income-generating activities. The cost of training in the courses is 10,000 rubles. On September 15, payment for tuition from a course participant was received.

Debit 2.201.11.510 Credit 2.205.31.660
- 10,000 rubles. – advance payment for preparatory courses has been received;
Debit 17(KOSGU code)
- 10,000 rubles. - reflected the receipt of funds to the account of the institution.

An example of the reflection in accounting of funds withdrawn from the account of an institution

The budgetary institution "Alfa" entered into an agreement with OJSC "Production Company "Master"" for the supply of equipment. On September 15, Alfa transferred 20,000 rubles to the Master as an advance under the agreement.
On September 15, the following entries were made in Alpha's accounting:
Debit 2.206.31.560 Credit 2.201.11.610
- 20,000 rubles. - the advance payment was transferred to the "Master";
Credit 18(KOSGU code)
- 20,000 rubles. - reflects the withdrawal of funds from the account of the institution.

Accounting for cash
To account for cash from income-generating activities at the cash desk of an institution, use account 201.34 “Cashier”. Account for funds on this account both in rubles and in foreign currency (paragraph 166 of the Instructions to the Unified Chart of Accounts No. 157n). Record transactions on the account in the cash register (f. 0504071) on the basis of the documents attached to the cashier's report (clause 168 of the Instructions for the Unified Chart of Accounts No. 157n, Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n).
Document the receipt of funds at the cash desk of the institution with a receipt (f. 0504510) and an incoming cash order (f. 0310001).
When withdrawing funds from the cash desk of the institution, issue:

• expenditure cash warrant (f. 0310002);
• statement for issuing money from the cash desk to accountable persons (f. 0504501).

Keep records of cash transactions in the cash book (f. 0504514).
This procedure is established by paragraph 167 of the Instructions to the Unified Chart of Accounts No. 157n.
The procedure for reflecting in accounting transactions related to the movement of funds from income-generating activities at the cash desk of an institution depends on the type of state (municipal) institution.
In the accounting of budgetary institutions

In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of article 78.1 of the Budget Code of the Russian Federation), register cash register transactions with the following entries:
Debit 2.201.34.510 Credit 2.210.03.660 (2.205.31.660, 2.208.22.660…)

Debit 2.208.22.560 (2.210.03.560, 2.205.31.560…) Credit 2.201.34.610

This procedure is established by paragraphs 84–85 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (account 201.34).
It should be noted that budgetary institutions - recipients of budget funds in the account number additionally indicate the categories from 1 to 17 in accordance with Appendix 2 to Instruction No. 162n (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, clause 2 of Instruction No 162n).

In the accounting of autonomous institutions

Record the receipt and disposal of funds at the cash desk of the institution with the following entries:
Debit 2.201.34.000 Credit 2.210.03.000 (2.205.30.000, 2.208.22.000…)
- reflects the receipt of cash at the cash desk;
Debit 2.208.22.000 (2.210.03.000, 2.205.30.000…) Credit 2.201.34.000
- reflected the disposal of cash from the cash register.
In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.
This procedure is established by paragraphs 3, 87-88 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (account 201.34).

An example of the reflection in accounting of cash transactions

On September 5, the accountant of the Alfa budgetary institution applied for cash for the following purposes:

• 100 000 rub. - for the payment of salaries;
• 20 000 rub. - for the acquisition of fixed assets.

On September 6, cash in the amount of 120,000 rubles. credited to the cashier. On the same day, the funds were issued from the cash register.
On September 5, the accountant made the following entries:
Debit 2.210.03.560 Credit 2.201.11.610
- 120,000 rubles. - debited funds from the account on the basis of the application;
Credit 18(in the context of KOSGU)
- 120,000 rubles. - reflects the withdrawal of funds from the account of the institution.
On September 6, the following entries were made in the accounting:
Debit 2.201.34.510 Credit 2.210.03.660
- 120,000 rubles. - received cash at the cash desk;
Debit 2.302.11.830 Credit 2.201.34.610
- 100,000 rubles. - the salary of employees was issued from the cash desk;
Debit 2.208.31.560 Credit 2.201.34.610
- 20,000 rubles. - funds were issued against the report for the acquisition of fixed assets.

Accounting for cash on the way
Account for funds in transit on the following analytical accounts to account 201.03 “Institutional funds on the way”:

• 0.201.13.000 “Funds of the institution in the treasury body on the way”;
• 0.201.23.000 “Funds of an institution in a credit organization are on the way.”

These include:

• funds transferred to the institution, but to be credited to its accounts in the next month;
• funds transferred by the institution from one account to another (provided that funds are transferred (credited) on more than one business day);
• funds transferred for conversion.

This follows from the provisions of paragraph 162 of the Instructions to the Unified Chart of Accounts No. 157n, paragraphs 74-75, 80-81 of Instructions No. 183n, paragraphs 74-75, 77-78 of Instructions No. 174n.
Keep records of transactions on the movement of funds in transit in the journal of operations with non-cash funds (f. 0504071) (clause 163 of the Instruction to the Unified Chart of Accounts No. 157n).
The procedure for reflecting cash in transit in accounting depends on the type of state (municipal) institution.
In the accounting of budgetary institutions

In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), draw up transfer transactions with the following entries:
Debit 2.201.13.510 (2.201.23.510) Credit 2.201.11.610 (2.201.26.610, 2.201.27.610, 2.304.04.200…)

Debit 2.201.11.510 (2.201.26.510, 2.201.27.510) Credit 2.201.13.610 (2.201.23.610)

This procedure is established by paragraphs 74, 75, 77, 78 of Instruction No. 174n, Instruction to the Unified Chart of Accounts No. 157n (account 201.03).
It should be noted that budgetary institutions - recipients of budget funds in the account number additionally indicate the categories from 1 to 17 in accordance with Appendix 2 to Instruction No. 162n (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, clause 2 of Instruction No 162n).

In the accounting of autonomous institutions

Complete the transfer of funds with the following entries:
Debit 2.201.13.000 (2.201.23.000) Credit 2.201.11.000 (2.201.21.000, 2.201.27.000, 2.304.04.000…)
- reflects the funds transferred to the institution in one period (month), but subject to crediting to its account in another (transferred by the institution from one account to another, transferred for conversion);
Debit 2.201.11.000 (2.201.21.000, 2.201.26.000, 2.201.27.000) Credit 2.201.13.000 (2.201.23.000)
- reflected the receipt of funds to the account of the institution, transferred to the institution in the previous period (month).
In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.
This procedure is established by paragraphs 3, 74–75, 80–81 of Instruction No. 183n, Instruction for the Unified Chart of Accounts No. 157n (account 201.03).

An example of the reflection in accounting of cash in transit

On September 15, the Alfa budgetary institution transferred 15,000 rubles. for conversion for issue under the report.
On September 16, the money was transferred to the foreign currency account. On the same day, the accountant credited the money to the cashier. The US dollar exchange rate (conditionally) on September 15 and 16 was 25 rubles/USD.
On September 15, Alpha's accountant made the following entry:
Debit 2.201.23.510 Credit 2.201.11.610
- 15,000 rubles. - transferred funds for conversion;
Credit 18(KOSGU code)
- 15,000 rubles. - reflects the withdrawal of funds from the account of the institution.
On September 16, the following entries were made in the accounting:
Debit 2.201.27.510 Credit 2.201.23.610
- 15,000 rubles. (600 USD × 25 RUB/USD) – funds received in foreign currency;
Debit 18(KOSGU code)
- 15,000 rubles. - reflects the receipt of funds to a foreign currency account;
Debit 2.201.34.510 Credit 2.201.27.610
- 15,000 rubles. - money was credited to the cashier;
Credit 18(KOSGU code)
- 15,000 rubles. - reflects the withdrawal of funds from the foreign currency account.

Accounting for funds in letters of credit
Account for the movement of funds under letters of credit on account 201.26 “Letters of credit”. Letter of credit settlements under agreements with suppliers can be made in rubles and in foreign currency (clause 173 of the Instruction to the Unified Chart of Accounts No. 157n).
Record transactions on the account in the journal of operations with non-cash funds (f. 0504071). Keep analytical account of the account for each issued letter of credit on the card for accounting for funds and settlements (f. 0504051). This procedure is established by paragraphs 175–176 of the Instructions to the Unified Chart of Accounts No. 157n.
The procedure for reflecting in accounting the movement of funds under letters of credit depends on the type of state (municipal) institution.
In the accounting of budgetary institutions

In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), enter the receipt of funds to a letter of credit account by posting:
Debit 2.201.26.510 Credit 2.201.11.610 (2.201.23.610, 2.201.27.610)


Debit 2.206.31.560 (2.107.33.340, 2.302.34.830…) Credit 2.201.26.610

Debit 2.201.11.510 (2.201.13.510, 2.201.27.510) Credit 2.201.26.610

This procedure is established by paragraphs 56, 79, 80 of Instruction No. 174n, Instruction to the Unified Chart of Accounts No. 157n (account 201.26).
It should be noted that budgetary institutions - recipients of budget funds in the account number additionally indicate the categories from 1 to 17 in accordance with Appendix 2 to Instruction No. 162n (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, clause 2 of Instruction No 162n).

In the accounting of autonomous institutions

Record the receipt of funds to the letter of credit by posting:
Debit 2.201.26.000 Credit 2.201.11.000 (2.201.21.000, 2.201.23.000, 2.201.27.000)
- funds are transferred to a letter of credit account.
Withdraw funds from the letter of credit account with the following transactions:
Debit 2.206.31.000 (2.107.33.000, 2.302.34.000…) Credit 2.201.26.000
- a letter of credit was used in settlements with a counterparty;
Debit 2.201.11.000 (2.201.21.000, 2.201.13.000, 2.201.27.000) Credit 2.201.26.000
- reflects the receipt of unused amounts of the letter of credit to the accounts of the institution.
In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.
This procedure is established by paragraphs 3, 56, 82, 83 of Instruction No. 183n, Instruction to the Unified Chart of Accounts No. 157n (account 201.26).

An example of using a letter of credit. Ownership of the acquired property passes at the time of its receipt.

The budgetary institution "Alpha" acquired a fixed asset worth 50,000 rubles. The form of payment is letter of credit. According to the contract, the ownership of the property passes at the time of its receipt.



Credit 18(KOSGU code)

Debit 2.206.31.560 Credit 2.201.26.610

Debit 2.106.31.310 Credit 2.302.31.730
- 50,000 rubles. - received the main asset;
Debit 2.302.31.830 Credit 2.206.31.660
- 50,000 rubles. - the supplier's obligation was offset against the advance payment transferred earlier.

An example of using a letter of credit. Ownership of the acquired property passes at the time of its shipment.

The budgetary institution "Alpha" acquired a fixed asset worth 50,000 rubles. The form of payment is letter of credit. According to the contract, the ownership of the property passes at the time of its shipment.
In accounting, the Alpha accountant made the following entries:
Debit 2.201.26.510 Credit 2.201.11.610
- 50,000 rubles. - funds are transferred to a letter of credit account;
Credit 18(KOSGU code)
- 50,000 rubles. - reflected the disposal of funds from the account of the institution;
Debit 2.107.31.310 Credit 2.201.26.610
- 50,000 rubles. – the fixed asset is shipped by the supplier;
Debit 2.106.31.310 Credit 2.107.31.310
- 50,000 rubles. - the main asset was received by the institution.

An example of using a letter of credit when paying for work performed and services rendered

The budgetary institution "Alfa" entered into an agreement for the provision of transport services with OJSC "Production Company "Master"" in the amount of 5900 rubles. (including - 900 rubles). The form of payment is letter of credit.
In accounting, the Alpha accountant made the following entries:
Debit 2.201.26.510 Credit 2.201.11.610
- 5900 rubles. - funds are transferred to a letter of credit account;
Credit 18(KOSGU code)
- 5900 rubles. - reflected the disposal of funds from the account of the institution;
Debit 2.109.81.222 Credit 2.302.22.730
- 5000 rubles. (5900 rubles - 900 rubles) - expenses for transport services are reflected;
Debit 2.210.01.560 Credit 2.302.22.730
- 900 rubles. - taken into account;
Debit 2.302.22.830 Credit 2.201.26.610
- 5900 rubles. – calculations were made with the “Master”;
Debit 2.303.04.830 Credit 2.210.01.660
- 900 rubles. - taken into account.

Accounting for monetary documents
Keep monetary documents at the cash desk of the institution and take into account on account 201.35 “Money documents”.
Make out the receipt and issue of monetary documents with incoming cash orders (f. 0310001) and outgoing cash orders (f. 0310002) indicating the record “Fund” on them. Keep records of transactions with monetary documents on separate sheets of the cash book, also indicating the entry “Fund” (f. 0504514) on them. At the same time, the total indicators of operations for the day and the indicators of the balance at the end of the day are formed for cash and for monetary documents separately.
Keep analytical records of operations with monetary documents by their types in the card for accounting for funds and settlements (f. 0504051).
Record transactions on the account in the journal for other transactions (f. 0504071) on the basis of the documents attached to the cashier's reports.
This procedure is established by the Guidelines approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, Instructions for the Unified Chart of Accounts No. 157n (account 201.35).
The procedure for reflecting monetary documents in accounting depends on the type of state (municipal) institution.
In the accounting of budgetary institutions

In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), issue the receipt and disposal of monetary documents with the following entries:
Debit 2.201.35.510 Credit 2.302.13.730 (2.208.34.660, 0.304.04.000, 2.401.10.180…)

Debit 2.208.13.560 (2.208.26.560, 2.208.34.560…) Credit 2.201.35.610

This procedure is established by paragraphs 86-87 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (account 201.35).
It should be noted that budgetary institutions - recipients of budget funds in the account number additionally indicate the categories from 1 to 17 in accordance with Appendix 2 to Instruction No. 162n (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, clause 2 of Instruction No 162n).

In the accounting of autonomous institutions

Record the receipt and disposal of monetary documents with the following entries:
Debit 2.201.35.000 Credit 2.302.13.000 (2.208.34.000, 0.304.04.000, 2.401.10.180…)
- received cash documents at the cash desk;
Debit 2.208.13.000 (2.208.26.000, 2.208.34.000…) Credit 2.201.35.000
- issued cash documents for the report.
In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.
This procedure is established by paragraphs 3, 89–90 of Instruction No. 183n, Instructions to the Unified Chart of Accounts No. 157n (account 201.35).

An example of accounting for monetary documents acquired with funds from income-generating activities

The budgetary institution "Alfa" sent an economist A.S. Kondratiev on a business trip. Alfa purchased a ticket worth 3,200 rubles. The ticket was paid for by bank transfer.
In the account of Alpha, the accountant made the following entries:
Debit 2.206.22.560 Credit 2.201.11.610
- 3200 rubles. - transferred funds for the purchase of an air ticket;
Credit 18(KOSGU code)
- 3200 rubles. - reflected the disposal of funds from the account of the institution;
Debit 2.201.35.510 Credit 2.302.22.730
- 3200 rubles. - purchased an air ticket;
Debit 2.302.22.830 Credit 2.206.22.660
- 3200 rubles. - previously issued advance payment has been offset.
Before the business trip, the ticket was issued to Kondratiev, the accountant reflected in the accounting:
Debit 2.208.22.560 Credit 2.201.35.610
- 3200 rubles. - an air ticket was issued to Kondratiev.

O. Grishakova
expert of the journal "Institutions of Physical Culture and Sports: Accounting and Taxation"

By Order No. 255n of December 27, 2017 of the Ministry of Finance of the Russian Federation (hereinafter Order No. 255n), new codes were introduced into the classification of operations in the general government sector. They should be applied from the beginning of 2018. In this regard, it is necessary to introduce new accounts of analytical accounting into the working chart of accounts, corresponding to the newly introduced codes of KOSGU. In the article, we will consider the procedure for accounting for income settlements of budgetary and autonomous sports institutions based on Order No. 255n and draft amendments to instructions No. 174n, 183n (posted on the website www.regulation.gov.ru) .

The following synthetic accounts are used in the accounting of state (municipal) institutions for income calculations:

- 0 205 00 000 "Income calculations" - it reflects the amounts of income (receipts) accrued by the institution at the time of the appearance of claims against their payers arising by virtue of contracts, agreements (including the amount of advance payment received from payers), as well as when the institution performs the functions assigned to it in accordance with the legislation of the Russian Federation;

- 0 209 00 000 "Calculations for damage and other income" - it is designed to account for settlements on the amounts of identified shortages, theft, damage to funds and other valuables, other amounts of damage caused to the property of the institution, subject to compensation by the guilty persons in the manner established by the legislation of the Russian Federation, on amounts of advance payment not returned by the counterparty in the event of termination of contracts (other agreements), including by court decision, on amounts of debt of accountable persons that were not returned in a timely manner (not withheld from wages), on amounts of debt for unworked vacation days upon dismissal the employee before the end of the working year for which he has already received annual paid leave, for the amounts of excessively made payments, for the amounts of forced withdrawal, including in case of compensation for damage in accordance with the legislation of the Russian Federation, in the event of insured events, for the amount of damage caused due to the action (inaction) of officials of the organization reduction, as well as the amounts of compensation for expenses incurred by institutions in connection with the implementation of the requirements established by the legislation of the Russian Federation.

Accounting for income settlements on account 205 00 000

Prior to the commencement of Order No. 255n, the synthetic account 0 205 00 000 included the following analytical accounts:

- 0 205 20 000 "Calculations on income from property" (code 120 KOSGU);

- 0 205 30 000 "Calculations on income from the provision of paid work, services" (code 130 KOSGU);

- 0 205 40 000 "Calculations on the amounts of forced withdrawal" (code 140 KOSGU);

- 0 205 50 000 "Calculations on budget revenues" (for the relevant analytical accounts) (code 150 KOSGU);

– 0 205 70 000 “Calculations on income from operations with assets” (on the relevant analytical accounts) (code 170 KOSGU);

- 0 205 80 000 "Calculations on other income" (code 180 KOSGU).

With the entry into force of Order No. 255n, codes 120, 130, 140, 180 of KOSGU have become grouping codes and now include a number of new sub-items of KOSGU.

To account 0 205 00 000 in the structure of the working chart of accounts (in the 15th - 17th digits of the account), the corresponding codes of the subtype of income are applied in accordance with subsection. 4.1 classification of budget revenues.

The most common operations for the accrual and receipt of income in budgetary and autonomous sports institutions are shown in the table.

Thus, income received in the form of a subsidy for the fulfillment of a state (municipal) assignment and from the provision of paid services (works) provided for by the charter of the institution are accounted for in one account under code 131 KOSGU (previously - under code 130 KOSGU); income received under an operating lease is recorded under code 121 KOSGU (previously - under code 120 KOSGU). Accounting for other types of income is now more detailed. Thus, income relating to reimbursement of expenses of an institution under a lease agreement are treated as contingent lease payments and are accounted for separately.

At the same time, it should be noted that the operations of autonomous and budgetary institutions for VAT and corporate income tax are now reflected under the corresponding sub-item of KOSGU (131 “Income from the provision of paid services (works)” or 189 “Other income”) in accordance with the decision of the institution adopted within its accounting policy.

The Autonomous Sports Institution leased an ice rink for the period of the Olympics from March 1 to March 11. The lease agreement separately provides for a fixed rent - 55,000 rubles. and reimbursement by the tenant of electricity costs based on actual meter readings. At the end of this event, the last expenses amounted to 2,700 rubles.

In order to simplify the example, transactions for the internal movement of leased property and the accrual of income tax are not given.

According to the GHS "Lease", this accounting item is classified as an operating lease.

Accounting based on the acts of services rendered, settlements with the tenant for rent and conditional lease payments are reflected.

*
in a conditional assessment.

Accounting for certain types of settlements on account 209 00 000

This synthetic account is used to generate information in monetary terms on the status of settlements on the amount of damage caused to a budgetary or autonomous institution, other income and contains the following groups of accounts:

– 0 209 30 000 “Calculations for cost compensation”;

– 0 209 40 000 “Settlements for fines, penalties, forfeits, damages”;

– 0 209 70 000 “Calculations for damage to non-financial assets”;

– 0 209 80 000 “Calculations on other income”.

Prior to the entry into force of Order No. 255n, analytical accounts were applied only to accounts 0 209 70 000, 0 209 80 000. Now you need to use the new analytics for accounts 0 209 30 000, 0 209 40 000.

We present in the table the new codes of KOSGU and the corresponding analytical accounts used in the calculations for damage and other income in the activities of budgetary and autonomous sports institutions.

*
Previously, account 0 209 83 000 was used to account for other income.

In the structure of the working chart of accounts, to account 0 209 00 000 (in the 15th - 17th digits of the account), the corresponding codes of the subtype of income are applied in accordance with subsection. 4.1 classification of budget revenues.

In a budgetary institution of sports, an employee who has entered into an employment contract for the first time is issued a form of a work book for a fee (in the amount of the cost of acquiring it). The cost of the work book form is deducted from the employee's salary at his request. Wages are paid at the expense of a subsidy for the implementation of state tasks.

The accounting policy of the institution provides for the accrual of VAT and corporate income tax under code 131 KOSGU.

When issuing a work book or an insert to it to an employee, the employer charges the employee a fee, the amount of which is determined based on the costs of their acquisition (paragraphs 46 - 47 of the Rules for maintaining and storing work books, preparing work book forms and providing employers with them, approved by the Decree of the Government of the Russian Federation dated April 16, 2003 No. 225).

The payment collected by the employer when issuing an employee a work book or an insert in it is subject to accounting when determining the base for corporate income tax and VAT (Letter of the Federal Tax Service of the Russian Federation dated 06.23.2015 No. GD-4-3 / [email protected]).

In the accounting of a budgetary institution, these transactions are reflected as follows:

An autonomous sports institution concluded a contract for the supply of sports equipment in the amount of 500,000 rubles. Payment under the contract is carried out at the expense of targeted subsidies. The inventory was delivered in violation of the deadline stipulated by the contract. In this regard, the supplier was required to pay a penalty in the amount of 25,000 rubles.

In accounting, these transactions are reflected as follows:

The car of a budgetary sports institution was damaged as a result of an accident. The institution was recognized as the injured party. In accordance with the contract of compulsory third party liability insurance (OSAGO) of vehicles, the insurer transferred the insurance compensation to the personal account of the institution.

The accounting policy of the institution provides for the reflection of the accrual and payment of corporate income tax under code 131 KOSGU.

The amount of insurance compensation is subject to accounting for the purposes of calculating corporate income tax as part of non-operating income on the basis of Art. 250 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation of November 10, 2017 No. 03‑03‑06/3/74209).

The following operations are reflected in the accounting of a budgetary institution:

In conclusion, we summarize the above. With the entry into force of Order No. 255n, the incomes of budgetary and autonomous institutions have been detailed with new KOSGU codes. According to these changes in the working chart of accounts, it is necessary to provide for new analytical accounts for accounts 0 205 00 000, 0 209 00 000. Moreover, these changes must be applied from the beginning of 2018. In the article, we have given new KOSGU codes for income, the corresponding analytical accounting accounts used in budgetary and autonomous institutions, and also, using examples, examined the procedure for accounting for individual income transactions based on prepared draft orders of the Ministry of Finance on amendments to instructions
No. 174n, 183n.

Approved by the Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

According to the Order of the Ministry of Finance of the Russian Federation of February 20, 2018 No. 29n.

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 for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

Approved by Order of the Ministry of Finance of the Russian Federation No. 65n.

Federal accounting standard for public sector organizations "Rent", approved. Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 258n.

All budgetary institutions are divided into three types according to their organizational and legal form:
- budget;
- autonomous;
- government.
Since the most common type of institutions are budgetary institutions, we will consider the issues of accounting for cash flow operations using their example.
Grouping account 020100000 "Institutional funds" is provided for recording transactions with funds held on the accounts of institutions opened with credit institutions or bodies of the Federal Treasury, as well as transactions with cash and monetary documents.
In accordance with clause 70 of the Instructions for the Application of the Chart of Accounts for Budgetary Institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter - Instruction N 174n), to generate information in monetary terms on the availability of funds of institutions and business transactions that change specified accounting objects, the following groups of accounts are used:
- 020110000 "Cash on the personal accounts of the institution in the treasury body";
- 020120000 "Cash on accounts of an institution with a credit institution";
- 020130000 "Cash in the institution's cash desk".
020110000 "Cash on the personal accounts of the institution in the treasury." The procedure for opening and maintaining personal accounts by the Federal Treasury and its territorial bodies is established by Order of the Federal Treasury of Russia dated 07.10.2008 N 7n.
For accounting of operations on non-cash funds in the currency of the Russian Federation carried out on personal accounts of a budgetary institution opened with the Federal Treasury, the financial body of the constituent entity of the Russian Federation (municipal formation), the following analytical accounting accounts are used in accordance with the object of accounting and the content of the economic operations:
- 020111000 "Funds of the institution on personal accounts in the treasury body".
Operations for the receipt of funds to the personal accounts of a budgetary institution are made out by the following accounting entries:
Dr. c. 4 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 4,205 81,660 "Reduction of receivables on other income" - receipt of a subsidy provided for the implementation of the state (municipal) task;
Dr. c. 5 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 5,205,81,660 "Reduction of receivables on other income" - receipt of subsidies for other purposes to a separate personal account of a budgetary institution;
Dr. c. 6 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 6 205 81 660 "Reduction of accounts receivable on other income" - receipt of budget investments to a separate personal account of a budgetary institution;
Dr. c. 0 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 0 210 03 660 "Decrease in accounts receivable from operations with a financial authority in cash" - receipt of funds from the cash desk of a budgetary institution (shown on the basis of an announcement for a cash contribution attached to an extract from the personal account of a budgetary institution).

Example 1. A budgetary institution received subsidies in the amount of 200,000 rubles to fulfill the state task.

Dr. c. 4 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 4,205 81,660 "Decrease in accounts receivable from other income" - reflects the receipt of a subsidy in the amount of 200,000 rubles to the personal account of a budgetary institution;
Dr. c. 4,205 81,560 "Increase in accounts receivable from other income" Kt c. 4,401 10,180 "Other income" - accrued income in the amount of a subsidy for the implementation of the state task by the institution - 200,000 rubles.

Cash withdrawal operations from the personal accounts of a budgetary institution are executed on the debit of the analytical accounting accounts of account 0 206 00 000 "Settlements on advanced payments" to the credit of account 0 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury body" on the following grounds:
- transfer of advance payment to the supplier of inventories;
- transfer of advance payment in accordance with the concluded state (municipal) contracts for the needs of the institution (advance payments under contracts for the acquisition of material assets, performance of work, services);
- for the implementation of other advance payments (clause 73 of Instruction No. 174n).
When transferring an advance to a supplier of inventories, the following entry will be made in the accounting records of the institution:
Dr. c. 4,206 34,560 "Increase in receivables for advances on the acquisition of inventories" Kt c. 4 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury";
Debit accounts of analytical accounting c. 0 302 00 000 "Settlements for assumed obligations" 0 201 11 610 "Disposal of funds of an institution from personal accounts in the treasury body" - transfer of funds in payment for delivered (manufactured) material assets, services rendered, work performed in accordance with concluded state (municipal) contracts for the needs of a budgetary institution, as well as transfer of funds to other creditors, including employees of the institution, according to the monetary obligations assumed in relation to them.
When transferring funds to the supplier for the acquired inventories, the following entry will be made in accounting:
Dr. c. 4,302 11,830 "Decrease in accounts payable for the acquisition of inventories" Kt sc. 4 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury";
Debit accounts of analytical accounting c. 0 208 00 000 "Calculations on issued advances" Set of accounts. 0 201 11 610 "Withdrawals of funds of an institution from personal accounts in the treasury body" - transfer of funds to accountable persons on the basis of their personal application, subject to a full report on a previously issued advance, indicating the purpose of the advance and the period for which it is issued.
When transferring funds from the personal account of the institution to pay for travel when sending an employee on a business trip, the following accounting entry will be made:
Dr. c. 4,208 22,560 "Increase in receivables of accountable persons for payment of transport services" Kt c. 4 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury body".
- 020113000 "Funds of the institution in the Treasury on the way."
Recall that cash in transit is recognized as funds transferred to an institution to be credited to its accounts in the next month, as well as funds transferred from one account of an institution to another account, provided that funds are transferred (credited) on more than one business day (p. 162 Instructions for the Application of the Unified Chart of Accounts for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions (hereinafter - Instruction N 157n), approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n).
Operations for the receipt of funds of an institution in the treasury body on the way are made out by the following accounting records (clause 74 of Instruction N 174n):
Dr. c. 0 201 13 510 "Receipts of funds of the institution in the treasury body on the way" Credit of the account of analytical accounting c. 0 304 04 000 "Intradepartmental settlements" - funds in rubles were transferred as part of settlements between the parent institution, separate subdivisions (branches), which will be credited to the personal accounts of a budgetary institution in another reporting period;
Dr. c. 2 201 13 510 "Receipt of funds of the institution in the treasury body on the way" Kt c. 2,201 26,610 "Withdrawal of funds from a letter of credit account of an institution in a credit institution" - acceptance for accounting of funds in rubles transferred from a letter of credit account, but not received on the same business day;
Dr. c. 0 201 13 510 "Receipts of funds of the institution in the treasury body" Kt c. 0 201 27 610 "Foreign currency withdrawal of funds of an institution from an account with a credit institution" - funds were transferred for the conversion of foreign currency into the currency of the Russian Federation (roubles).
020120000 "Cash on the institution's accounts with a credit institution". The following analytical accounting accounts are used to maintain accounting for cash transactions on accounts of budgetary institutions opened in accordance with the legislation of the Russian Federation in a credit institution in accordance with the object of accounting and the content of the business transaction:
- 020123000 "Funds of an institution in a credit organization are on the way."
According to paragraph 77 of Instruction N 174n, transactions for the receipt of funds in transit are recorded with the following accounting entries:
Dr. c. 0 201 23 510 "Receipts of funds of the institution in the credit institution on the way" Kt c. 0 201 26 610 "Withdrawals of funds of an institution from a letter of credit account of an institution with a credit institution" - receipt of funds in foreign currency transferred from a letter of credit account of a budgetary institution, provided that they are credited to this account on a business day different from the day of transfer;
Dr. c. 0 201 23 510 "Receipts of funds of the institution in the credit institution on the way" Kt c. 0 201 11 610 "Disposal of funds of an institution from personal accounts in the treasury" (account 0 201 27 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution") - transfer of funds to a letter of credit account of a budgetary institution, subject to their crediting on a business day other than the day of transfer;
Dr. c. 0 201 23 510 "Receipt of funds of an institution in a credit institution on the way" Account number 0 201 34 610 "Withdrawal of funds from the cash desk of an institution" - withdrawal of funds from the cash desk of an institution in foreign currency for crediting to an account with a credit institution according to the announcement on cash contribution, provided that they are credited to the account of a budgetary institution on a business day other than the day of transfer.
- 020126000 "Letters of credit on the accounts of an institution with a credit institution".
In the generally accepted sense, a letter of credit means a conditional monetary obligation accepted by a bank (issuing bank) on behalf of the payer under a letter of credit, to make a payment in favor of the recipient of funds under a letter of credit of the amount specified in the letter of credit upon submission by the latter to the bank of documents in accordance with the terms of the letter of credit in the specified in the text letter of credit terms.
The main regulatory documents governing letter of credit settlements in the Russian Federation are:
- Regulations on the rules for the transfer of funds, approved by the Bank of Russia dated June 19, 2012 N 383-P;
- The Civil Code of the Russian Federation (Art. Art. 867 - 873).
Account 020126000 is intended for accounting for cash flows under letters of credit in the currency of the Russian Federation and in foreign currency under contracts with suppliers for the supply of material assets and for services rendered (clause 173 of Instruction No. 157n). Accounting for transactions under issued letters of credit in foreign currencies is carried out in the currency of the Russian Federation at the exchange rate of the Bank of Russia on the date of transactions in foreign currency. Revaluation of funds in foreign currency is carried out on the date of transactions in foreign currency and on the reporting date.
Here is the correspondence of accounts for the receipt of funds to the letter of credit account of a budgetary institution in a credit institution:
Dr. c. 0 201 26 510 "Receipt of funds to the letter of credit account of the institution in the credit organization" Kt sc. 0 201 11 610 "Disposals of funds of an institution from personal accounts in the treasury" - receipt of funds within one business day;
Dr. c. 0 201 26 510 "Receipt of funds to the letter of credit account of the institution in the credit organization" Kt sc. 0 201 23 610 "Receipts of funds of an institution in a credit institution in transit" - receipt (crediting) of funds transferred on the previous business day;
Dr. c. 0 201 26 510 "Receipt of funds to the letter of credit account of the institution in the credit organization" Kt sc. 0 201 27 610 "Foreign currency withdrawals of an institution's funds from an account with a credit institution" - receipt of foreign currency funds within one business day.
- 020127000 "Funds of an institution in foreign currency on accounts with a credit institution".
According to clause 177 of Instruction N 157n, account 020127000 is intended for accounting for operations on the movement of funds of an institution in foreign currency in the event that these operations are carried out not through the bodies of the Federal Treasury.
Operations for the receipt of funds from a budgetary institution in foreign currency to an account with a credit institution are reflected in D-tu account. 0 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution" and K-tu account:
- 0 201 236 10 "Disposal of funds of an institution in a credit institution in transit" - receipt of funds in foreign currency to an account with a credit institution after the currency of the Russian Federation has been converted;
- 0 201 34 610 "Disposal of funds from the cash desk of an institution" (or account 0 201 23 610 "Disposal of funds of an institution in a credit institution in transit") - receipt of cash in foreign currency to an account in a credit institution from the cash desk of an institution;
- 0 201 26 610 "Withdrawals of funds from a letter of credit account of an institution with a credit institution" - receipt of funds in foreign currency from a letter of credit account to an account with a credit institution within one business day;
- 0 401 10 171 "Income from the revaluation of assets" - a reflection of the positive exchange rate difference upon conversion.
Operations for the disposal of funds of a budgetary institution in foreign currency from an account with a credit institution are documented with the following accounting entries (clause 82 of Instruction N 174n):
Dr. c. 0 201 13 510 "Receipts of funds of the institution in the treasury body" Kt c. 0 201 27 610 "Withdrawal of funds of an institution in foreign currency from an account with a credit institution" - transfer of funds for the conversion of foreign currency into rubles;
Dr. c. 0 201 26 510 "Receipt of funds to the letter of credit account of the institution in the credit organization" Kt sc. 0 201 27 610 "Withdrawal of foreign currency funds of an institution from an account with a credit institution" - transfer of funds in foreign currency to a letter of credit account of a budgetary institution within one business day;
Dr. c. 0 201 34 510 "Receipts of funds to the cash desk of the institution" Kt c. 0 201 27 610 "Withdrawal of foreign currency funds of an institution from an account with a credit institution" - withdrawal of foreign currency funds from an account with a credit institution for receipt by the cash desk of a budgetary institution;
The debit of the corresponding accounts of analytical accounting c. 0 206 00 000 "Calculations on issued advances" Set of accounts. 0 201 27 610 "Withdrawals of funds of an institution in foreign currency from an account with a credit institution" - transfer of advance payment in foreign currency in accordance with concluded state (municipal) agreements for the needs of the institution;
Dr. c. 0 401 10 171 "Income from the revaluation of assets" Kt ac. 0 201 27 610 "Foreign currency withdrawals of an institution's funds from an account with a credit institution" reflects a negative exchange rate difference.

For reference. The legal basis for foreign currency purchase and sale transactions by resident economic entities is established by the provisions of the Federal Law of December 10, 2003 N 173-FZ "On Currency Regulation and Currency Control" (hereinafter - Law N 173-FZ).

In accordance with paragraph 1 of Art. 11 of Law N 173-FZ, the purchase and sale of foreign currency by residents should be carried out only through authorized banks. An authorized bank is understood to mean a credit institution established in accordance with the legislation of the Russian Federation and entitled, on the basis of licenses from the Bank of Russia, to carry out banking operations with funds in foreign currency, as well as a branch of a credit institution operating in the Russian Federation, established in accordance with the legislation of a foreign state, having the right to carry out banking operations with funds in foreign currency.

Example 2 (numbers are conditional). The director of a budgetary institution was sent on a business trip to the United States for a period of 4 days. Under the report, he was given a paid air ticket and daily allowance for the duration of the business trip. Accommodation was provided by the host. The collective agreement of the organization established that the amount of daily allowance for business trips to the United States is 70 US dollars per day.
The institution decided to purchase $280 from income-generating activities. Suppose that on the date of the acquisition of the currency, the exchange rate of the Bank of Russia was 31 rubles / dollars. USA. The bank's commission amounted to 120 rubles. Thus, the institution transferred to the bank 8800 rubles. [($280 x RUB 31) + RUB 120]. At the time of crediting foreign currency to the account of the institution, the dollar exchange rate changed and amounted to 30 rubles / dollars. USA.
The following entries were made in the accounting records of the institution:
Dr. c. 2 201 23 510 "Receipts of funds of the institution in the credit institution on the way" Kt c. 2,201 11,610 "Disposals of funds of an institution from personal accounts with the treasury body" - funds in rubles were transferred for the purchase of foreign currency in the amount of 8,680 rubles;
Dr. c. 2 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution" Kt c. 2,201 23,610 "Disposal of funds of an institution in a credit institution in transit" - foreign currency credited to the account in the amount of 8,400 rubles. (USD 280 x RUB 30);
Dr. c. 2 401 20 226 "Costs for other works, services" Kt c. 2,201 27,610 "Disposal of funds of an institution in foreign currency from an account with a credit institution" - a bank commission was written off in the amount of 120 rubles;
Dr. c. 2,401 10,171 "Income from the revaluation of assets" Kt ac. 2,201 23,610 "Disposal of funds of an institution in a credit institution in transit" - reflects a negative exchange rate difference from currency revaluation in the amount of 280 rubles. [(31 RUB - 30 RUB) x $280].
Suppose that at the time the foreign currency was credited to the account of the institution, the dollar exchange rate was 33 rubles / dollars. USA.
Thus, as a result of an increase in the dollar exchange rate, a positive exchange rate difference arises, which is attributed to an increase in the financial result of the current financial year:
Dr. c. 2 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution" Kt c. 2,401 10,171 "Income from the revaluation of assets" - reflects the positive exchange rate difference from the revaluation of the currency in the amount of 560 rubles. [(33 RUB - 31 RUB) x $280].

For the purposes of income taxation, the tax accounting of the results of the foreign currency acquisition (sale) transaction is reflected as follows:
1) as part of non-operating expenses:
- in the form of a negative exchange rate difference arising from the revaluation of currency values, with the exception of advances issued (received), including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Bank of Russia in accordance with paragraphs. 5 p. 1 art. 265 of the Tax Code of the Russian Federation (TC RF);
- in the form of a negative (positive) difference resulting from the deviation of the foreign currency sale (purchase) rate from the official rate of the Bank of Russia established on the date of transfer of ownership of foreign currency in accordance with paragraphs. 6 p. 1 art. 265 of the Tax Code of the Russian Federation;
2) as part of non-operating income:
- in the form of a positive exchange rate difference arising from the revaluation of currency values, with the exception of advances issued (received), including on currency accounts in banks, carried out in connection with a change in the official exchange rate of a foreign currency against the ruble of the Russian Federation, established by the Bank of Russia in accordance with paragraph 11 of Art. 250 of the Tax Code of the Russian Federation;
- in the form of a positive (negative) exchange rate difference resulting from the deviation of the foreign currency sale (purchase) rate from the official rate established by the Bank of Russia on the date of transfer of ownership of foreign currency in accordance with paragraph 2 of Art. 250 of the Tax Code of the Russian Federation.
020130000 "Cash in the institution's cash desk". By virtue of paragraph 83 of Instruction N 174n, for accounting of cash, monetary documents at the cash desk of a budgetary institution and business operations for their movement, analytical accounting accounts are used in accordance with the object of accounting and the content of the business transaction:
- 020134000 "Cashier".
Operations for the receipt of funds at the cash desk of a budgetary organization are drawn up on the basis of the following documents:
- unified form of primary accounting documentation N KO-1 "Incoming cash order" (form according to OKUD 0310001), approved by the Decree of the State Statistics Committee of Russia of August 18, 1998 N 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results" (hereinafter - Resolution N 88));
- receipts (form according to OKUD 0504510, approved by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n "On approval of forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their application").
The receipt of funds at the cash desk is made out by the following accounting entries:
Dt of account 0 201 34 510 "Receipts of funds to the cash desk of the institution" Kt of account. 0 210 03 660 "Decrease in receivables from operations with a financial authority in cash" - receipt of cash in the currency of the Russian Federation to the cash desk from the personal account of the institution opened with the treasury authority, 0 201 27 610 "Disposal of funds of the institution in foreign currency from an account with a credit institution" - the receipt of cash in foreign currency at the cash desk of a budgetary institution from an account with a credit institution;
Dr. c. 2 201 34 510 "Receipts of funds to the cash desk of the institution" Credit of the corresponding accounts of the analytical accounting of account 2 205 00 000 "Calculations on income" - receipt of income to the cash desk of the institution;
Dr. c. 0 201 34 510 "Receipts of funds to the cash desk of the institution" Credit of the relevant accounts of the analytical accounting of account 0 208 000 00 "Settlements with accountable persons" - receipt of balances of accountable amounts;
Dr. c. 0 201 34 510 "Receipts of funds to the cash desk of the institution" Credit of the corresponding accounts of analytical accounting c. 0 209 00 000 "Settlements for damage to property" - receipt of cash in compensation for damage caused to the property of a budgetary institution;
- other accounting records (clause 84 of Instruction No. 174n).

Example 3. In January 2013, budgetary institution A conducted an inventory, as a result of which a shortage of accessories for the manufacture of concert costumes was revealed, costing 7,500 rubles according to accounting data. The market value of fittings also amounted to 7,500 rubles.
An employee of the institution pleaded guilty and reimbursed the amount of damage to the cash desk of the institution based on the market price of the missing property.
The following entries were made in the accounting records of the institution:
Dr. c. 2 401 10 172 "Income from operations with assets" Kt ac. 2,105 36,440 "Decrease in the cost of other inventories - other movable property of the institution" - the missing fittings in the amount of 7,500 rubles were written off;
Dr. c. 2,209 74,560 "Increase in receivables for damage to inventories" Kt c. 2,401 10,172 "Income from transactions with assets" - the amount of damage (market value of the missing fittings) is reflected in the amount of 7500 rubles;
Dr. c. 2 201 34 510 "Receipts of funds to the cash desk of the institution" Kt c. 2,209 74,660 "Reduction of receivables for damage to inventories" - the damage was compensated by the guilty person in the amount of 7500 rubles.

For the purposes of Chap. 25 of the Tax Code of the Russian Federation, income in the form of compensation for damages recognized by an employee is non-operating income of the institution (clause 3 of article 250 of the Tax Code of the Russian Federation).
Operations for the disposal of cash from the cash desk of a budgetary institution on the basis of debit cash warrants (form according to OKUD 0310002, approved by Resolution N 88), are made out by the following accounting entries:
Dr. c. 0 210 03 560 "Increase in accounts receivable from operations with financial authority in cash" Kt ac. 0 201 34 610 "Disposal of funds from the cash desk of an institution" - withdrawal of funds in the currency of the Russian Federation from the cash desk of an institution for crediting to a personal account with the treasury body;
The debit of the corresponding accounts of analytical accounting c. 0 206 00 000 "Calculations on issued advances" Set of accounts. 0 201 34 610 "Withdrawal of funds from the cash desk of an institution" - payment from the cash desk of a budgetary institution of preliminary payments under state (municipal) contracts for the needs of the institution (advance payments);
Dr. c. 2,207 14,540 "Increase in debt of debtors on loans, loans" Kt c. 2 201 34 610 "Disposal of funds from the cash desk of an institution" - granting a loan, loans from the cash desk of a budgetary institution;
Dr. c. 0 209 81 560 "Increase in accounts receivable for shortages of funds" Kt sc. 0 201 34 610 "Disposal of funds from the cash desk of the institution" - the amounts of identified shortages, theft, loss of funds are reflected;
Dr. c. 0 304 06 830 "Decrease in settlements with other creditors" Kt. 0 201 34 610 "Disposal of funds from the cash desk of the institution" - accounting for receivables for the restoration of another source of financial security attracted to fulfill the obligation.

Example 4 (we will use the conditions of example 3). The head of the institution deposited the funds received at the cash desk (the amount of compensated damage) to the personal account of the institution. This transaction was recorded by the accountant as follows:
Dr. c. 2 210 03 560 "Increase in accounts receivable from transactions with financial authority in cash" Kt sc. 2 201 34 610 "Disposal of funds from the cash desk of the institution" - funds were deposited to the personal account of the institution in the amount of 7500 rubles;
Dr. c. 2 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 2 210 03 660 "Decrease in accounts receivable for operations with a financial authority in cash" - funds were credited to the personal account of the institution in the amount of 7500 rubles.

020135000 "Money documents".
According to clause 169 of Instruction N 157n, monetary documents are:
- paid coupons for fuels and lubricants (POL);
- paid food stamps;
- paid vouchers to rest houses, sanatoriums, camp sites;
- received notifications for postal orders, postage stamps, envelopes with stamps and state duty stamps and the like.
Acceptance at the cash desk and issuance from the cash desk of such documents are made out by the following documents:
- incoming cash orders (form according to OKUD 0310001) with the registration of the record "Fund" on them;
- expenditure cash orders (form according to OKUD 0310002) with the registration of the record "Fund" on them.
Such cash orders are registered in the Register of receipts and outgoing cash documents separately from incoming and outgoing cash orders that process cash transactions. Accounting for transactions with monetary documents is carried out on separate sheets of the institution's Cash Book with the entry "Stock" on them.
Quite often, employers provide their employees with vouchers to holiday homes, and their children - vouchers to health camps. In most cases, the employer pays part of the cost of the tour, and the other is paid by the employee. Consider the procedure for reflecting in the accounting of a budgetary institution the receipt and issuance of such a monetary document as a resort and sanatorium voucher.

Example 5. Budgetary institution A, using funds from income-generating activities, purchased a resort and sanatorium voucher worth 20,000 rubles for its employee. The employment contract states that when providing a voucher, the employee must reimburse the institution for 17% of its cost. Upon receipt of the voucher, the employee paid his part of the cost of the voucher in cash to the cash desk of the institution.
In the accounting of the institution, these transactions will be reflected as follows:
Dr. c. 2,206 26,560 "Increase in receivables for advances on other works, services" Kt c. 2,201 11,610 "Disposal of funds of the institution from personal accounts in the treasury" - payment for a resort and sanatorium tour in the amount of 20,000 rubles was made;
Dr. c. 2 201 35 510 "Receipt of monetary documents at the cash desk of the institution" Kt c. 2,302 26,730 "Increase in accounts payable for other works, services" - a voucher in the amount of 20,000 rubles was taken into account;
Dr. c. 2,302 26,830 "Reduction of accounts payable for other works, services" Kt c. 2,206 26,660 "Reduction of receivables for advance payments for other works, services" - an advance payment was written off for settlements with a sanatorium in the amount of 20,000 rubles;
Dr. c. 2,208 26,560 "Increase in receivables of accountable persons for payment of other works, services" Kt sc. 2 201 35 610 "Disposal of monetary documents from the cash desk of the institution" - a voucher was issued to an employee in the amount of 20,000 rubles;
Dr. c. 2 201 34 510 "Receipts of funds to the cash desk of the institution" Kt c. 2,208 26,660 "Reduction of receivables of accountable persons for payment of other works, services" - part of the cost of the voucher paid by the employee in the amount of 3400 rubles. (20,000 rubles x 17%).
After the employee returns from the sanatorium:
Dr. c. 2 401 20 226 "Costs for other works, services" Kt c. 2,208 26,660 "Reduction of receivables of accountable persons for payment of other works, services" - expenses are reflected in terms of payment for a voucher by an institution in the amount of 16,600 rubles. (20,000 rubles - 3400 rubles).

The Civil Code of the Russian Federation provides for two types of cash payments - cash and non-cash. As a rule, public sector institutions use non-cash types of payments. At the same time, they cannot do without cash payments. The sale of goods (works, services) to the population, the payment of wages to employees of the institution, social benefits, scholarships, travel expenses - all this involves the use of cash. If the settlements are carried out in cash, then it becomes necessary to conduct cash transactions.
When registering and accounting for cash transactions, institutions should be guided by the procedure for conducting cash transactions in the Russian Federation established by the Bank of Russia (clause 167 of Instruction N 157n).
The procedure for conducting cash transactions on the territory of the Russian Federation for the purpose of organizing cash circulation on its territory is determined by the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia dated October 12, 2011 N 373-P (hereinafter referred to as the Regulation N 373-P).
In order to conduct cash transactions, institutions must establish the maximum allowable amount of cash that can be kept at the cash desk after the amount of the cash balance at the end of the working day has been entered in the cash book (hereinafter referred to as the limit). This requirement is established by clause 1.2 of Regulation N 373-P. This limit must be fixed by an administrative document, kept in the manner determined by the head of the institution or other authorized person. The procedure for calculating the cash balance limit is set out in the Appendix to Regulation N 373-P.
Institutions are required to keep cash in excess of the established limit in bank accounts with credit institutions or the Bank of Russia (clause 1.4 of Regulation N 373-P).
An authorized representative of an institution deposits cash in a bank or in an organization that is part of the Bank of Russia system, the charter of which gives it the right to transport cash, collect cash, as well as cash operations in terms of receiving and processing cash for crediting, transferring or transferring them to the account of the institution.
The presence of funds in the cash register in excess of the limit is permissible:
- on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out the forms of federal state statistical observation, in the wage fund, and payments of a social nature, including the day of receipt of cash from a bank account for these payments. Note that the term for issuing cash for these payments is determined by the head, but it cannot exceed 5 working days (including the day of receiving cash from a bank account for these payments), which follows from clause 4.6 of Regulation N 373-P;
- on weekends, non-working holidays, if the institution conducts cash transactions on these days.
In other cases, the accumulation of cash in the cash desk in excess of the established limit of the cash balance is not allowed by the institution.
The use of cash registers (CCP) in the implementation of cash settlements by budgetary institutions. According to paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) payments using payment cards" (hereinafter - Law N 54-FZ) organizations, including budgetary institutions, carrying out cash settlements or settlements using payment cards, when selling goods, performing work or providing services, they are required to use a cash register included in the State Register of CCPs.
Paragraph 3 of Art. 2 of Law N 54-FZ establishes a list of activities in the implementation of which an institution, due to the specifics of its activities or the characteristics of its location, can make cash payments and (or) payments using payment cards without the use of cash registers. So, for example, the possibility of non-use of CCP is provided for when providing meals to students and employees of general education schools and equivalent educational institutions during training sessions. Budgetary institutions, which, in accordance with Law N 54-FZ, may not use cash registers, must reflect their choice in the accounting policy of the institution.
Also, the CCP may not be applied in the case of the provision of services to the population, subject to the issuance by institutions of the relevant strict reporting forms.

Example 6. In a budgetary institution, an inventory was carried out, the results of which revealed a shortage of sports equipment, costing 2,000 rubles according to accounting data. The market value of the inventory also amounted to 2000 rubles.
An employee of the institution admitted his guilt and reimbursed the amount of damage to the cash desk of the institution based on the market price of the missing property.
The following entries were made in the accounting records of the institution:
Dr. c. 2 401 10 172 "Income from operations with assets" Kt ac. 2 105 36 440 "Decrease in the cost of other inventories - other movable property of the institution" - the missing sports equipment in the amount of 2000 rubles was written off;
Dr. c. 2,209 74,560 "Increase in receivables for damage to inventories" Kt c. 2,401 10,172 "Income from operations with assets" - reflected damage (market value of the missing inventory) in the amount of 2000 rubles;
Dr. c. 2 201 34 510 "Receipts of funds to the cash desk of the institution" Kt c. 2,209 74,660 "Reduction of receivables for damage to inventories" - the damage was compensated by the guilty person in the amount of 2000 rubles.

Bibliography

1. On accounting: Federal Law of 06.12.2011 N 402-FZ.
2. On the approval of the Instructions on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions: Order of the Ministry of Finance of Russia dated March 25, 2011 N 33n.
3. On the approval of the Chart of Accounts for accounting of budgetary institutions and the Instructions for its application: Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.

The account is intended for accounting by the institution of the movement of funds in bank accounts, at the cash desk, as well as for accounting for the movement of monetary documents.

The following accounts are used to record cash flow transactions:

• 0 201 01 000 "Institutional funds on accounts"
• 0 201 02 000 "Funds of an institution received for temporary disposal"
• 0 201 03 000 "Funds of the institution in transit"
• 0 201 04 000 "Kassa"
• 0 201 05 000 "Money documents"
• 0 201 06 000 "Letters of credit"
• 0 201 07 000 "Funds of the institution in foreign currency"

Bank account transactions

Operations for account 0 201 01 000"Institutional funds in bank accounts" can be divided into two groups:

• 1) cash flow operations, when the institution does not have a personal account in the treasury, and financing is carried out by transferring money to a bank account;
• 2) transactions with funds received from income-generating activities.

From text Instructions N 148n it follows that on account 0 201 01 000 take into account transactions with funds received from entrepreneurial activities, even if the institution has a special personal account in the treasury.

Accounting for funds if the institution does not have a personal account in the treasury

Accounting for cash flow transactions account 0 201 01 000 lead to Journal transactions with non-cash funds on the basis of documents attached to bank statements (payment orders, collection orders, receipts, checks, etc.).

Money orders represent an order of the organization, given to the bank, to transfer the corresponding amount from its current account to the current account of the supplier, financial authority or other organization.

Cash inflow. The receipt of funds to the main manager, manager, recipient for making payments in accordance with the budget list is reflected in the debit of account 0 201 01 510 "Receipts of funds of the institution to bank accounts" and the credit of the corresponding accounts accounts 0 304 04 000"Internal settlements between the main managers (managers) and recipients of funds".

An example of accounting for cash received from the main manager

A budget institution that does not have a personal account in the treasury received funds from the chief administrator to pay for communication services in the amount of 5,000 rubles. and utilities in the amount of 320,000 rubles. The accountant put it this way:

Receipt of funds to account 0 201 01 000"Institution's funds in bank accounts" is also possible if the supplier has refused to fulfill its obligations and returned to the institution the advance payment previously received from it.

An example of a supplier returning a previously received advance payment

The supplier of inventories returned to the bank account of the institution 30,000 rubles, previously received by him as an advance. The accountant wrote:

Spending money. The budgetary institution spends money in accordance with the estimate of income and expenses.

The funds of the institution can be used for the following purposes:

• - transfer of advances in accordance with the concluded contracts for the purchase of goods (works, services);
• - transfer of funds to pay suppliers' invoices for delivered material assets (work performed, services rendered);
• - other payments made by the institution (transfer of taxes, issuance of a letter of credit, transfer under enforcement orders, etc.).

An example of accounting for an advance payment

The budgetary institution transferred 20,000 rubles to the supplier. as an advance payment under the contract for the purchase of inventories. The accountant wrote:

Analytical accounting for account 0 201 01 000"Institutional funds in bank accounts" lead to Multigraph card.

Example of transferring money to a supplier

The budgetary institution transferred 180,000 rubles. to pay utility bills.

The accountant made the posting:

Accounting for cash received from income-generating activities

Postings in this case differ in that you need to specify 2 as the type of activity code, and the funds come from buyers and customers.

Funds received from income-generating activities can be divided into two groups:

• - funds received from entrepreneurial activities, that is, funds received for the sale of finished products, work performed and services rendered;
• - funds transferred to budgetary institutions within the framework of targeted financing, that is, grants, donations, gratuitous assistance (assistance).

Cash operations of a budgetary institution

To account for cash at the cash desk of the institution is intended account 0 201 04 000"Cash register". Accounting for the relevant operations is carried out in the Journal of Operations for account"Cashier" on the basis of cash reports.

The procedure for conducting cash transactions in a budgetary institution

When registering and accounting for cash transactions, institutions are guided by order conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 N 40), taking into account the following features.

Cash is accepted at the cash desk using the following documents:

• - Receipt ( f. 0504510) - form of strict accountability;
• - Incoming cash order ( f. 0310001).

Receipts used in the case when cash is accepted in the prescribed manner from individuals without the use of cash registers. If this is done by persons authorized by the institution, they must daily hand over to the cash desk the money received, drawn up by the Register of Delivery of Documents, with receipts (copies) attached.

If the cashier issues cash from the cash desk to distributors with whom agreements on full liability have been concluded, he makes entries in the Book of Accounts issued to distributors of money for the payment of wages, allowances for military personnel and scholarships.

If money is issued from the cash desk under the report of several persons, instead of individual Cash Orders ( f. 0310002) apply the Statement for issuing money from the cash desk to accountable persons ( f. 0504501). Such statements can be drawn up separately for wages, household expenses and other needs. Each completed statement is drawn up as an expense cash warrant.

Accounting for cash transactions is carried out in the Cash Book ( f. 0504514). It is used to account for cash both in rubles and in foreign currency. At the same time, the receipt and expenditure of cash foreign currency are kept on separate sheets of the cash book by type of currency.

If cash transactions are automated in an institution, the rules for maintaining a cash book must also be observed.

Accounting for operations on the receipt of cash at the cash desk

How to get cash from a bank. Cash received by institutions from the bank is spent for the purposes indicated in the check.

Order receipt and execution of checkbooks for budgetary institutions approved by order Ministry of Finance of Russia dated September 21, 2004 N 85n "On the procedure for providing cash to recipients of funds from the budgets of the budget system of the Russian Federation."

A checkbook is issued to an institution by the Federal Treasury free of charge upon its application. Before issuing a checkbook, an employee of the Federal Treasury checks the presence of all cash checks in it and stamps the name of the recipient of funds on the back of each cash check. An exception is made only for recipients of funds who, in accordance with the law, have been granted the right not to indicate their name in settlement and cash documents. The institution, within the time limits established by the Federal Treasury, submits to it a cash application for the upcoming quarter in one copy.

On the eve of the day of receiving cash, the institution submits to the Federal Treasury an application for receiving cash in two copies.

The following information shall be indicated in the application for cash receipt:

• - series, number and date of the cash receipt;
• - personal account number of the recipient of funds (personal account number for additional budget financing, personal account number for accounting for extra-budgetary funds);
• - position, surname, name and patronymic of the representative of the institution for which the check was issued, details of the passport or other identification document;
• - indicators of the budget classification of the Russian Federation, corresponding to the purposes of obtaining cash on this check.

Simultaneously with the application, the institution submits a completed check to the Federal Treasury.

An authorized employee of the Federal Treasury checks the correctness of filling out the application and the check. On the front side of the check, the seal and signatures of the persons included in the signature card of the Federal Treasury body are affixed. After that, the check is returned to the recipient of the funds.

According to this check, an authorized employee of a budgetary institution receives cash from the bank's cash desk.

Accounting for the receipt of cash at the cash desk. Cash can be transferred from the account to the cash desk of the institution in the following ways:

• - from the bank account of the institution, if the institution does not have a personal account in the treasury;
• - from the personal account of the institution opened with the body providing cash services for the execution of budgets (treasury);
• - from an accountable person.

Example of cash receipt from a bank account

The cash desk of a budgetary institution received 60,000 rubles from a bank account for the payment of wages. The accountant wrote:

Based on the procedure for receiving cash, defined in order Ministry of Finance of Russia dated September 21, 2004 N 85n, there is a time gap between the filing of an application and the preparation of a cash receipt and the direct posting of funds at the cash desk of the institution. According to Instructions N 148n, in this case it is necessary to use account 0210 03 000

An example of receiving cash for wages

The budgetary institution has a personal account in the federal treasury. To pay wages, the institution needs 650,000 rubles. The institution applied for cash, the funds were received by the institution, and the salary was issued from the cash desk. The accountant wrote:

If operations to receive funds are related to the entrepreneurial activities of a budgetary institution and are carried out through a personal account for accounting for extrabudgetary funds in the federal treasury, then the accounting entries will be slightly different. First, the activity code will change. Secondly, instead of accounts 0 304 05 000 account 0 201 01 000

An example of a cash refund by an accountable person

An employee of the institution returned the unused accountable amount - 200 rubles. (money was previously given to the employee for the purchase of inventories).

The accountant wrote:

Accounting for cash spending operations of a budgetary institution

Cash can be spent from the cash desk of the institution in the following ways:

• - depositing cash into the institution's bank account;
• - depositing cash by an institution that has a personal account with the body providing cash services for the execution of budgets (treasury);
• - issuance of cash under the report;
• - issuance of wages and monetary allowance;
• - issuance of scholarships;
• - issuance of wages to persons who are not on the staff of the institution, under civil law contracts;
• - issuance of deposit debt.

The institution deposits cash into the cash desk of the bank on the basis of ads for cash payment ( order Ministry of Finance of Russia dated September 21, 2004 N 85n).

AT field"Recipient" indicates the name of the Federal Treasury body, in brackets - the name of the recipient of funds who deposited cash, as well as the number of his personal account (personal account for additional budget financing, personal account for recording extra-budgetary funds).

AT field"Source of contribution" the institution indicates the indicators of the budget classification of the Russian Federation, according to which the contributed funds are subject to reflection on the personal account of the recipient of funds (personal account for additional budgetary financing, personal account for recording extra-budgetary funds).

Responsibility for the reliability of these indicators lies with the institution.

The cash accepted by the bank is credited to the account of the Federal Treasury, and the institution is issued a receipt for Announcement for a cash payment.

Please note: according to indication of the Central Bank of the Russian Federation of June 20, 2007 No. 1843-U, the maximum amount of cash settlements between legal entities in one transaction is 100,000 rubles.

An example of depositing cash from an institution to a bank account

From the cash desk of a budgetary institution that does not have a personal account in the treasury, cash was deposited into a bank account in the amount of 2920 rubles. The accountant wrote:

When returning unused cash, a time gap is also formed between the return of funds to the bank and the reflection of this return on the personal account in the treasury. When reflecting this operation, you should also use account 0 210 03 000"Settlements on operations with cash funds of the recipient of budgetary funds".

Salary deposit example

The institution deposited wages and returned unused cash in the amount of 5,000 rubles. The lines will be like this:

If the operations for the return of funds are related to the entrepreneurial activities of a budgetary institution and are carried out through a personal account for accounting for extrabudgetary funds in the federal treasury, then the accounting entries will be slightly different. First, the activity code will change.

Secondly, instead of accounts 0 304 05 000"Settlements on payments from the budget with the bodies organizing the execution of budgets" will be used account 0 201 01 000"Institutional funds in bank accounts".

Budgetary institutions can make cash settlements with buyers and customers for finished products, services rendered or work performed.

Example of accounting for cash received from a customer

The budgetary institution carries out entrepreneurial activity.

Buyers contributed to the cashier 14,000 rubles. The accountant writes:

Institutional funds in transit

Money in transit is money transferred to the institution, but received by it in the next month, as well as funds transferred from one bank account to another. Such amounts are included in account 0 201 03 000"Institutional funds are on the way."

Example of accounting for cash in transit

The budget institution has a bank account. On March 30, 2008, the chief manager transferred funds to the institution in the amount of 220,000 rubles. to pay utility bills. As of the reporting date, the funds have not yet reached the institution. They entered the account only on April 2, 2008. The accountant wrote: