Account 105 30 transcript. Budget accounting of inventories

"Public organizations: accounting and taxation", 2011, N 3

The article will consider the procedure for budgetary accounting of inventories by budgetary institutions that are not recipients of subsidies as part of the implementation of the state (municipal) task in 2011.

General provisions

The procedure for budgetary accounting of material reserves is regulated by Orders of the Ministry of Finance of Russia dated December 1, 2010 N 157n "On Approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) institutions and Instructions for its application" (hereinafter - Instruction N 157n) and dated December 6, 2010 N 162n "On approval of the Chart of Accounts for budget accounting and Instructions for its application" (hereinafter - Instruction N 162n).

Recall that Instruction N 157n contains general provisions for accounting by budgetary, state and autonomous institutions, including accounting for inventories. In the development of this regulatory act, Instruction N 162n has been developed, intended for use:

• public authorities (state bodies);
• local authorities;
• management bodies of state and territorial off-budget funds;
• state (municipal) state institutions;
• state academies of sciences;
• other legal entities, in accordance with the legislation of the Russian Federation, exercising the budgetary powers of recipients of budgetary funds;
• budgetary institutions until the adoption by federal executive authorities, constituent entities of the Russian Federation, local governments of a decision to provide them with subsidies from the corresponding budget of the budgetary system of the Russian Federation in accordance with paragraph 1 of Art. 78.1 of the RF BC.

Accounting object

The conditions for classifying inventory items as inventories have not changed significantly compared to the rules in force in 2010. As before, they include items used in the activities of a budgetary institution for a period not exceeding 12 months, regardless of their value , finished products, goods for sale. In addition, from 01/01/2011, the following material assets are included in inventories, regardless of their cost and service life (clause 99 of Instruction N 157n):

• forest roads subject to reclamation;
• bed linen and bedding (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.) and other soft inventory;
• building structures and parts ready for installation (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.);
• equipment requiring installation and intended for installation. Equipment that requires installation includes equipment that can be put into operation only after assembling its parts and attaching it to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. At the same time, the equipment includes control and measuring equipment or other devices intended for installation as part of the installed equipment, and other material assets necessary for construction and installation work;
• disabled equipment and vehicles for the disabled;
• precious and other metals for prosthetics;
• special equipment for research and development work, purchased under contracts with customers to ensure the fulfillment of the terms of the contracts before transferring it to the scientific division;
• material values ​​of a special purpose.

In accordance with clause 21 of Instruction N 162n, the following grouping accounts are used to account for operations with inventories:

• 0 105 30 000 "Inventory - other movable property of the institution";
• 0 105 40 000 "Material stocks - objects of leasing".

Accounting for operations with inventories is carried out on the following accounts:

The Letter of the Ministry of Finance of Russia dated December 29, 2010 N 02-06-07 / 5396 contains a table of conformity with the Chart of Accounts for budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n "On approval of the Instruction on budget accounting" (hereinafter - Instruction N 148n), Chart of accounts for budgetary accounting, approved by Order of the Ministry of Finance of Russia N 162n. Us. 47 shows a table of correspondence between the Charts of Accounts of budgetary accounting for accounting for inventories used in 2010 and 2011.

Correspondence table of the Charts of Accounts of budgetary accounting for accounting for inventories used in 2010 and 2011

Acceptance of inventories for accounting

Inventories are accepted for accounting at actual cost. In this case, the determination of the actual cost of inventories depends on the conditions for their receipt. So, the actual cost of inventories purchased for a fee are recognized (clause 102 of Instruction N 157n):

• amounts paid in accordance with the contract to the supplier (seller);
• amounts paid to organizations for information and consulting services related to the acquisition of material assets;
• customs duties and other payments related to the acquisition of inventories;
• remuneration paid to an intermediary organization through which inventories are acquired, in accordance with the terms of the contract;
• amounts paid for the procurement and delivery of inventories to the place of their use, including delivery insurance. If several items of inventory are indicated in the supplier's accompanying document, then the costs of their delivery (under the supply agreement) are distributed in proportion to the cost of each item of inventory in their total cost;
• amounts paid for bringing inventories to a state in which they are suitable for use for the planned purposes (working out, sorting, packaging and improving the technical characteristics of the received stocks that are not related to their use);
• other payments directly related to the acquisition of inventories.

Note! According to clause 103 of Instruction N 157n, if a budgetary institution carries out centralized purchases of inventories and (or) trading (production) activities, then the costs incurred for the procurement and delivery of inventories to central (production) warehouses (bases) and (or) consignees, including delivery insurance, may not be included in the actual cost of acquired inventories, but relate to the expenses for the financial result of the current financial year, provided that this order is reflected in its accounting policy. It should be noted that Instruction N 148n did not provide for this right.

The actual cost of inventories when they are manufactured by the institution itself is determined based on the costs associated with the manufacture of these assets (in the manner specified in the accounting policy of the institution). The indicated cost does not include the amount of general business and other similar expenses, except when they are directly related to the acquisition (manufacturing) of inventories.

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

The posting of inventories is reflected in the budget accounting registers on the basis of primary accounting documents (supplier's invoices, etc.) (clause 22 of Instruction N 162n). In cases where there are discrepancies with the data of the supplier's documents, an Act on the acceptance of materials is drawn up (f. 0315004).

Accounting for operations on the receipt of inventories is carried out in accordance with the content of the business transaction:

• in the journal of operations for the disposal and transfer of tangible assets - in terms of operations for accounting for materials, goods at the formed actual cost (in the amount of actual investments) and operations to increase the actual (book) cost of materials (equipment accounted for as materials, etc.); n.) for the amount of actual costs for their additional equipment, modernization;
• in the journal of transactions of settlements with suppliers and contractors or in the journal of transactions of settlements with accountable persons - in terms of operations for the receipt of material reserves at the actual cost of their acquisition (manufacturing);
• in the journal for other operations - for other operations of receipt of objects of material reserves.

Analytical accounting of material reserves is carried out by their groups (types), names, varieties and quantity in the context of materially responsible persons and (or) storage locations.

Analytical accounting of material reserves, food products, young animals and fattening animals is carried out on cards of quantitative-sum accounting of material assets (f. 0504041).

Analytical accounting of food products is maintained in the Turnover sheet for non-financial assets (f. 0504035). Entries in the turnover sheet for non-financial assets are made on the basis of the data of the Cumulative Statement for the Arrival of Foodstuffs (f. 0504037) and the Cumulative Statement for Food Consumption (0504038). On a monthly basis, turnovers are calculated in the Turnover Sheet for non-financial assets and the balances at the end of the month are displayed.

Accounting for broken dishes is maintained by financially responsible persons in the Book of registration of broken dishes (f. 0504044).

Analytical accounting of young and fattening animals is carried out by species and age groups (fattening animals - only by species) in the Animal Record Book (f. 0504039).

Analytical accounting of finished products, goods transferred for sale is carried out separately.

Financially responsible persons keep records of material reserves in the Book (Card) of accounting for material assets (f. 0504042, 0504043) by name, grade and quantity.

The forms of these budgetary accounting registers were approved by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their application.

Transfer and write-off of inventories

Accounting for operations on the disposal and transfer of inventories is kept in the journal of operations on the disposal and transfer of non-financial assets.

Reflection in the accounting of operations for the movement of material reserves within the institution, their transfer to operation is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the following primary documents:

• Requirement-consignment note (f. 0315006);
• Menu-requirement for the issuance of food products (f. 0504202);
• Statement for the issuance of feed and forage (f. 0504203);
• Statement of the issuance of material assets for the needs of the institution (f. 0504210).

Write-off of materials and food is made on the basis of:

• Menu-requirements for the issuance of food products (f. 0504202);
• Sheets for the issuance of feed and forage (f. 0504203);
• Sheets of issuance of material assets for the needs of the institution (f. 0504210);
• Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), used to write off all types of fuel as consumption;
• Act on the write-off of inventories (f. 0504230);
• Act on the write-off of soft and household equipment (f. 0504143), used to write off soft equipment and utensils. In this case, the write-off of dishes is made on the basis of the data of the Book of registration of the battle of dishes (f. 0504044).

Retirement (vacation) of inventories is carried out at the actual cost of each unit or at the average actual cost. The chosen method must be fixed in the accounting policy and applied continuously throughout the financial year.

Note! The accounting unit of material reserves is chosen by the institution independently in such a way as to ensure the formation of complete and reliable information about these reserves, as well as proper control over their presence and movement (clause 101 of Instruction N 157n). The chosen method for determining the unit of inventories must be fixed in the accounting policy of a budgetary institution. Depending on the nature of inventories, the procedure for their acquisition and use, a unit of inventories may be an item number, a batch, a homogeneous group, etc. It should be noted that Instruction N 148n did not provide for this right.

The disposal of inventories in the amount of natural loss is carried out on the basis of acts reflected in the expenses of the current financial year, and the disposal of inventories as a result of theft, shortages, losses - on the basis of properly executed acts reflecting the cost of material assets to reduce the financial result of the current financial year with simultaneous presenting to the guilty persons the amounts of the damage caused.

Correspondence of accounts for the receipt and disposal of inventories

Here is the correspondence of accounts for accounting for inventories, based on Appendix 1 to Instruction N 162n.

Journal Expert

"Budget Organizations:

accounting and taxation"

Inventories can enter the institution:

under paid contracts (purchase and sale, delivery, etc.); free of charge (under a donation agreement, with intradepartmental transfer, centralized supply from the budget of one or different levels); as a result of dismantling and (or) repair work; in the form of surplus identified during the inventory; from the guilty person who caused damage to the organization.

In addition, an institution can manufacture inventories on its own or receive them during the liquidation (dismantling, disposal) of fixed assets.

This is stated in paragraph 34 of Instruction No. 183n, paragraph 34 of Instruction No. 174n, paragraph 23 of Instruction No. 162n.

Regardless of how the inventories are obtained:

formalize their receipt by primary documents (clause 1, article 9 of the Law of November 21, 1996 No. 129-FZ, clauses 7, 114 of the Instruction to the Unified Chart of Accounts No. 157n); reflect them in accounting at actual cost (clause 100 of the Instruction to the Unified Chart of Accounts No. 157n). The actual cost at which inventories are taken into account does not change, except in cases established by law (for example, in the event of revaluation) (clause 107 of the Instruction to the Unified Chart of Accounts No. 157n).

If there is a need to keep records of inventories according to a specially developed nomenclature, indicate this in the accounting policy for accounting purposes. Note that the names of goods in the receipt (primary) documents and accounting registers used in the institution may not match, and describe the technology for processing accounting information that comes from suppliers of inventories. The legitimacy of this approach is confirmed by the letter of the Ministry of Finance of Russia dated October 28, 2010 No. /1/670.

Inventory can be delivered to the facility by the supplier, carrier, or pickup from the supplier's warehouse.

Upon receipt of inventories by an authorized person of the institution (for example, if the institution receives inventories from the supplier's warehouse and arranges delivery on its own), he must issue a power of attorney. Fill out this document in one copy and issue it to the employee against receipt.

Draw up a power of attorney to receive inventories in the form No. M-2 or No. M-2a. These forms were approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. Form No. M-2a is used by organizations from which the receipt of inventories by proxy is widespread. Such a power of attorney must be registered in the register of issued powers of attorney.

Powers of attorney in the form No. M-2 or No. M-2a can only be issued to employees. The power of attorney must contain all the details, including a sample signature of the employee in whose name it is issued. The list of employees who are entitled to receive a power of attorney, approve the order. Powers of attorney are usually issued for a period not exceeding 15 days. If inventories are received in a planned manner, a power of attorney can be issued for a month.

All this is said in section 3 of the instructions approved by the Decree of the Goskomstat of Russia dated October 30, 1997 No. 71a.

When accepting inventories at the warehouse, draw up a receipt order in the form No. M-4 (f. 0315003). This form was approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. The receipt order is issued by the materially responsible person of the warehouse in one copy on the day of receipt of inventories. This is stated in section 3 of the instructions approved by the Decree of the Goskomstat of Russia dated October 30, 1997 No. 71a.

If the actual quantity (quality, assortment) of inventories does not correspond to the documents of the transferring party, do not issue a receipt order. In this case, a special commission must accept material reserves, which draws up an act in the form No. M-7 (f. 0315004), approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. This issue is discussed in more detail in the recommendation How to formalize, reflect in accounting and taxation undersupply of inventories.

Situation: how to reflect in accounting the receipt and write-off of inventories if the institution does not have a warehouse and the position of a storekeeper

As a general rule, the receipt of material reserves in an institution is reflected in account 105.00 "Inventory" on the basis of primary accounting documents (paragraphs 98, 114 of the Instructions to the Unified Chart of Accounts No. 157n). At the same time, inventories must first be credited to the warehouse, and then transferred to the employees of the institution (materially responsible persons) for economic needs.

In institutions that do not have a warehouse and a position of a storekeeper, inventories are immediately received by employees (materially responsible persons), and then debited from the register in the usual manner. At the same time, in the documents for the write-off of material reserves (for example, in the statement for the issuance of feed and fodder (f. 0504203), the statement for the issuance of material assets for the needs of the institution (f. 0504210)) in the columns “Received” and “Issued”, the signature of the material responsible person.

In any case (if there is a warehouse and a position of a storekeeper in the institution or in their absence) to the analytical accounts of account 105.00, open a subaccount “Materially responsible person” (or a subaccount indicating storage locations) (clause 119 of the Instructions to the Unified Chart of Accounts No. 157n) .

The order of reflection in the accounting (budgetary) accounting of operations for the receipt and write-off of inventories depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.39.340) Sub-account “Cash Responsible Person” Credit KRB.0.302.34.730 (KRB.0.304.04.340, KDB.0.401.10.180…)

Debit KRB.0.401.20.272 (KRB.0.109.61.272–KRB.0.109.91.272) Credit KRB.0.105.31.440 (KRB.0.105.32.440–KRB.0.105.39.440) sub-account “Responsible Person”

This procedure follows from the provisions of paragraphs 23, 26 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 302.00, 304.04, 401.10, 401.20).

Budget institutions - recipients of budgetary funds, operations for the receipt and write-off of inventories are recorded in the accounting in the manner established for state institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.105.31.0, 0.105.32.340...) sub-account "Responsible person" Credit 0.302.34.0, 0.304.04.340, 0.401.10.180...)
- reflects the receipt of inventories at actual cost;

Debit 0.401.20.2–0.109.90.272) Credit 0.105.31.0, 0.105.32.440...) subaccount “Responsible Person”
– inventories are written off (on the basis of documents for write-off).

This procedure follows from the provisions of paragraphs 34, 37 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 302.00, 304.04, 401.10, 401.20).

In the accounting of autonomous institutions

Upon receipt (write-off) of inventories, make the following postings:

Debit 0.105.31.0, 0.105.32.000...) sub-account "Responsible person" Credit 0.302.34.0, 0.304.04.000, 0.401.10.180...)
- reflects the receipt of inventories at actual cost;

Debit 0.401.20.2–0.109.90.272) Credit 0.105.31.0, 0.105.32.000...) subaccount “Responsible Person”
– inventories are written off (on the basis of documents for write-off).

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the data structure approved by the Plan of financial and economic activities.

This procedure follows from the provisions of paragraphs 3, 34, 37 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 302.00, 304.04, 401.10, 401.20).

The procedure for reflecting received inventories in accounting depends on the method of their receipt.

Receipt of inventories under compensated contracts

Inventories arrive according to primary accounting documents (waybills, etc.) received from the supplier (consignor).

Upon receipt of inventory:

check the compliance of the documents with the terms of the contract (assortment, quantity, prices, method and terms of shipment, etc.); check the correctness of the calculations in the settlement documents.

Based on the results of this check, the institution decides whether to submit claims to the supplier or to pay for the goods (if it has not yet been paid for). The basis for filing claims is the act of acceptance of materials in the form No. M-7 (f. 0315004). Draw up such an act if there are discrepancies between the actual volume of received inventories (their quality and nomenclature) with the data indicated in the accompanying documents of the supplier (consignor). In it, indicate the quantity and value of defective inventories (shortage amount).

This procedure is provided for in paragraph 33 of Instruction No. 183n, paragraph 33 of Instruction No. 174n, paragraph 22 of Instruction No. 162n, paragraph 114 of Instructions to the Unified Chart of Accounts No. 157n, instructions approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

In accounting, capitalize the received inventories at actual cost. It includes in particular:

the amount paid to the supplier of inventories; amounts paid for the procurement and delivery (transport services) of material reserves to the place of their use; the costs of bringing inventories to a state in which they are suitable for use; other payments directly related to the acquisition of inventories.

This is stated in paragraph 102 of the Instructions to the Unified Chart of Accounts No. 157n.

A more complete list of costs included in the cost of inventories is given in the table. At the same time, do not include general business (other similar) expenses in the actual cost. An exception is cases where such expenses are directly related to the acquisition of inventories. This is stated in paragraph 105 of the Instructions to the Unified Chart of Accounts No. 157n.

In accounting (budgetary) accounting, the procedure for recording operations for the receipt of material reserves under compensated contracts depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.39.340) Credit KRB.0.302.34.730 (KRB.0.208.34.660…)

Debit KRB.0.106.34.340 Credit KRB.0.302.34.730 (KRB.0.302.22.730, KRB.0.302.26.730…)

Debit KRB.0.105.31.340 (KRB.0.105.32.340, KRB.0.105.33.340…) Credit KRB.0.106.34.340

This procedure is established in paragraphs 23, 31 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00, 302.00).

In the accounting of budgetary institutions

Budget institutions - recipients of budgetary funds, operations on the receipt of material reserves from the supplier are recorded in the accounting in the manner established for state institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

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), reflect these transactions as follows.

Reflect the receipt of inventories from the supplier by posting:

Debit 0.105.31.0, 0.105.32.340...) Credit 0.302.34.0...)
- reflects the receipt of inventories at actual cost.

Posting of inventories based on the actual cost formed when they were acquired under several contracts, reflect the following entries:

Debit 0.106.34.0) Credit 0.302.34.0, 0.302.26.730…)
- the actual cost of inventories was formed when they were acquired under several contracts;

Debit 0.105.31.0, 0.105.32.340…) Credit 0.106.34.0)
– inventories are capitalized at the formed actual cost.

This procedure is established in paragraphs 34, 51 of Instruction No. 174n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00, 302.00).

In the accounting of autonomous institutions

Reflect the receipt of inventories from the supplier by posting:

Debit 0.105.31.0, 0.105.32.000...) Credit 0.302.34.0...)
- reflects the receipt of inventories at actual cost.

Posting of inventories based on the actual cost formed when they were acquired under several contracts, reflect the following entries:

Debit 0.106.34.0) Credit 0.302.34.0, 0.302.26.000…)
- the actual cost of inventories was formed when they were acquired under several contracts;

Debit 0.105.31.0, 0.105.32.000…) Credit 0.106.34.0)
– inventories are capitalized at the formed actual cost.

This procedure is established in paragraphs 3, 34, 51 of Instruction No. 183n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00, 302.00).

An example of the reflection in accounting of the receipt of inventories under a contract of sale (supply)

The budgetary institution "Alpha" has acquired inventories from a trade organization for use in income-generating activities. The cost of inventories amounted to 118,000 rubles. (including VAT - 18,000 rubles). The cost of delivery of inventories amounted to 59,000 rubles. (including VAT - 9000 rubles). Material stocks were delivered to the warehouse by a transport organization. Inventories are credited to the warehouse. Payment is made after delivery.

Debit 2.106.34.340 Credit 2.302.34.730
- 100,000 rubles. (118,000 rubles - 18,000 rubles) - the receipt of inventories is reflected;

Debit 2.106.34.340 Credit 2.302.22.730
- 50,000 rubles. (59,000 rubles - 9,000 rubles) - delivery costs are reflected;

Debit 2.105.36.340 Credit 2.106.34.340
- 150,000 rubles. (100,000 rubles + 50,000 rubles) - inventories are capitalized;

Debit 2.210.01.560 Credit 2.302.34.730
- 18,000 rubles. - the "input" VAT from the cost of inventories is taken into account;

Debit 2.210.01.560 Credit 2.302.22.730
- 9000 rubles. – “input” VAT is taken into account from the cost of delivery services;

Debit 2.303.04.830 Credit 2.210.01.660
- 27,000 rubles. (18,000 rubles + 9,000 rubles) - accepted for deduction of "input" VAT;

Debit 2.302.34.830 Credit 2.201.11.610
- 118,000 rubles. - paid for inventories;

Credit 18(KOSGU code)
- 118,000 rubles. - reflected the disposal of funds from the account of the institution;

Debit 2.302.22.830 Credit 2.201.11.610
- 59,000 rubles. - Paid shipping

Credit 18(KOSGU code)
- 59,000 rubles. - reflects the withdrawal of funds from the account of the institution.

Situation: how to reflect in accounting the acquisition of inventories by an employee of the institution. An employee of an institution acquired inventories due to a production need (accident). The employee did not write an application for the issuance of money under the report

In accounting (budgetary) accounting, the procedure for recording operations to pay off accounts payable to an employee depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340, KRB.0.105.38.340...) Credit KRB.0.208.34.660 (KRB.0.302.34.730)

Debit KRB.0.208.34.560 (KRB.0.302.34.830) Credit CIF.0.201.34.610

This procedure follows from paragraphs 23, 49, 84, 102 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 302.00).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, operations for the accrual and repayment of accounts payable to an employee for acquired inventories are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

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), reflect these operations with entries:

Debit 0.105.31.0, 0.105.38.340...) Credit 0.208.34.0)
- reflects the accounts payable to the employee for the acquired inventories;

Debit 0.208.34.0) Credit 0.201.34.610
- the accounts payable to the employee are repaid.

This procedure follows from paragraphs 34, 85, 105–106, 128, 129 of Instruction No. 174n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 302.00).

In the accounting of autonomous institutions

Record the accrual and repayment of accounts payable to an employee for acquired inventories by posting:

Debit 0.105.31.0, 0.105.38.000...) Credit 0.208.34.0)
- reflects accounts payable to the employee;

Debit 0.208.34.0) Credit 0.201.34.000
- the accounts payable to the employee are repaid.

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 follows from paragraphs 3, 34, 88, 108, 109, 142 of Instruction No. 183n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 302.00).

Situation: how to reflect the receipt of blank products in accounting

The procedure for reflecting blank products in accounting depends on its type:

blank products of strict accountability; other blank products (for example, forms of primary accounting documents, accounting registers, etc.).

For information on how to reflect blank products of strict reporting in accounting, see How to draw up and reflect in accounting and taxation forms of strict reporting.

The procedure for recording other blank products in the accounting is as follows.

Budgetary and state institutions reflect the costs of purchasing blank products under sub-article KOSGU 226 “Other work, services” (section V of the instructions approved by order of the Ministry of Finance of Russia dated December 21, 2011 No. 180n). That is, the acceptance of obligations to pay for blank products should be reflected on account 0.302.26.000 “Settlements for other works, services”.

Autonomous institutions also reflect the acceptance of obligations to pay for blank products on account 0.302.26.000 “Settlements for other work, services” (clause 138 of Instruction No. 183n).

Despite this, take into account blank products as part of inventories (account 105.06 "Other inventories") (clause 118 of the Instructions for the Unified Chart of Accounts No. 157n). This is due to the fact that material assets intended for use in the activities of the institution and (or) for sale must be put on the balance sheet. Namely, depending on their type, reflect either as part of fixed assets or as part of inventories.

An exception to this rule is established only in relation to material assets, the accounting of which, according to the Instructions for the Unified Chart of Accounts No. 157n, is provided for on the balance sheet. Such property includes:

strict reporting forms; property acquired for the purpose of rewarding (donating); periodicals for the library fund; movable property (fixed assets) worth up to 3,000 rubles. (commissioned); material values ​​paid for by centralized supply; special equipment for research work.

This procedure is established by Section VII of the Instruction to the Unified Chart of Accounts No. 157n.

In accounting (budgetary) accounting, the procedure for recording transactions for the receipt of blank products (with the exception of blank products (forms) of strict reporting) depends on the type of institution.

In the accounting of state institutions

Debit KRB.0.106.34.340 Credit KRB.0.302.26.730

Debit KRB.0.105.36.340 Credit KRB.0.106.34.340

This procedure is established by paragraphs 23, 32 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, operations for the receipt of blank products (with the exception of blank products (forms) of strict reporting) are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

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), reflect these operations with entries:

Debit 0.106.34.0) Credit 0.302.26.730
– the formation of the actual cost of blank products is reflected;

- reflects the posting of blank products.

This procedure is established by paragraphs 34, 51 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00).

In the accounting of autonomous institutions

The receipt of blank products (with the exception of blank products (forms) of strict accountability) reflect the postings:

Debit 0.106.34.0) Credit 0.302.26.000
– the formation of the actual cost of blank products is reflected;

Debit 0.105.36.0) Credit 0.106.34.0)
- reflects the posting of blank products.

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, 34, 51 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00).

Free receipt of inventories

If inventories are received free of charge, then the transferring party must submit the same documents as in the case of a compensated receipt of material reserves.

When inventories are received under a donation agreement, their actual value is recognized as the current market price as of the date of acceptance for accounting, increased by the cost of services for the delivery of inventories, as well as bringing them into a usable condition. The market price will be the price at which the institution can sell this type of inventory on the date of acceptance for accounting.

You can set the market price, focusing on the price level that prevailed on the day the asset was accepted for accounting. Information about the level of current market prices must be documented or confirmed by an expert examination.

Such rules are established in paragraph 25 of the Instructions to the Unified Chart of Accounts No. 157n.

State and budgetary institutions reflect the costs of appraisal (determination of market value) by a specialized organization under sub-article KOSGU 226 “Other works, services” (section V of the instructions approved by order of the Ministry of Finance of Russia dated December 21, 2011 No. 180n).

In addition to a donation agreement, an institution can receive material supplies free of charge, in particular, from:

institutions subordinate to one main manager (manager) of budgetary funds; institutions subordinate to different main managers of budgetary funds of the same level of the budget (as well as from state and municipal organizations); institutions of different levels of budgets; head office (branch).

In this case, the received inventories should be taken into account at the actual cost reflected with the previous owner. And also taking into account the amounts that the institution pays for the delivery of material reserves and bringing them into a condition suitable for use.

The procedure for reflecting in the accounting (budgetary) accounting operations for the gratuitous receipt of material reserves depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.36.340) Credit KRB.0.304.04.340
- the gratuitous receipt of material reserves is taken into account (as part of the movement of objects between institutions subordinate to one main manager (manager) of budget funds, including centralized supply);

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.36.340) Credit KDB.0.401.10.180 (KDB.0.401.10.151)
- the gratuitous receipt of material reserves is taken into account (as part of the movement of objects between institutions subordinate to different main managers (managers) of budgetary funds of one or different levels of budgets, from state and municipal organizations, other organizations and citizens);

Debit KRB.0.106.34.340 Credit KRB.0.304.04.340 (KDB.0.401.10.151, KDB.0.401.10.180)
- the actual value of the material reserves received free of charge under several contracts was formed;

– inventories were capitalized at the actual cost formed upon their gratuitous receipt under several contracts.

This procedure is established by paragraphs 23, 31, 32 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04, 304.04, 401.10).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, operations for the gratuitous receipt of material reserves are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

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), reflect these operations with entries:

Debit 0.105.21.0–0.105.26.340, 0.105.31.340–0.105.36.340…) Credit 0.304.04.0)
- the gratuitous receipt of material reserves was taken into account (as part of the movement of objects between the head office, separate divisions (branches) (including in connection with the consolidation of the right of operational management, reorganization));

Debit 4.105.21.0–4.105.26.340, 4.105.31.340–4.105.36.340) Credit 4.401.10.0)

Debit 2.105.21.0–2.105.26.340, 2.105.31.340–2.105.36.340) Credit 2.401.10.180

Debit 2.105.21.0–2.105.26.340, 2.105.31.340–2.105.36.340) Credit 2.401.10.3)

This procedure is established by paragraph 34 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04, 304.04, 401.10).

In the accounting of autonomous institutions

Reflect the gratuitous receipt of inventories by posting:

Debit 0.105.21.0–0.105.26.000, 0.105.31.000–0.105.36.000…) Credit 0.304.04.0)
- the gratuitous receipt of material reserves was taken into account (as part of the movement of objects between the head office, separate divisions (branches) (including in connection with the consolidation of the right of operational management, reorganization));

Debit 4.105.21.0–4.105.26.000, 4.105.31.000–4.105.36.000) Credit 4.401.10.0)
- the gratuitous receipt of material reserves was taken into account when securing the right of operational management in cases provided for by the legislation of the Russian Federation;

Debit 2.105.21.0–2.105.26.000, 2.105.31.000–2.105.36.000) Credit 2.401.10.180
- the gratuitous receipt of material reserves from organizations, citizens is taken into account (with the exception of cases where the right of operational management is secured);

Debit 2.105.21.0–2.105.26.000, 2.105.31.000–2.105.36.000) Credit 2.401.10.3)
– taking into account the gratuitous receipt of material reserves from supranational organizations, governments of foreign states and international financial organizations.

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 (clause 3 of Instruction No. 183n).

This procedure is established by paragraphs 3, 34 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04, 304.04, 401.10).

An example of the reflection in accounting of a gratuitous receipt of inventories. The institution received material resources in the form of centralized supply free of charge

In March, within the framework of budgetary activities, the Alfa state-owned institution received medicines free of charge in the form of centralized supply, the actual cost of which is 100,000 rubles. In April, part of the medicines (worth 60,000 rubles) was put into operation and used up. In May, the rest of the medicines were put into operation and spent. The accountant of Alpha made such entries in the accounting.

Debit KRB.1.105.31.340 Credit KRB.1.304.04.340
- 100,000 rubles. - reflects the receipt of medicines at the actual cost.

In April:

Debit KRB.1.401.20.272 Credit KRB.1.105.31.440

An example of the reflection in accounting of a gratuitous receipt of inventories. The institution received inventories from the founder (when securing the right of operational management)

In January, the budgetary institution "Alpha" received free of charge from the founder (while securing the right of operational management) medicines, the actual cost of which is 100,000 rubles. In February, part of the medicines (worth 60,000 rubles) was issued for use and used up. In March, the rest of the medicines were put into operation and spent. The accountant of Alpha made such entries in the accounting.

In January:

Debit 4.105.21.340 Credit 4.210.06.660
- 100,000 rubles. - reflects the receipt of medicines when securing the right of operational management at the actual cost.

In February:

- 60,000 rubles. - Medicines are used up.

Debit 4.109.60.272 Credit 4.105.21.440
- 40,000 rubles. (100,000 rubles - 60,000 rubles) - medicines were used up.

To obtain medicines, citizens must contact a medical institution (clause 2.1 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 29, 2004 No. 328). Therefore, the authorized bodies of the subject of the Russian Federation should transfer the purchased medicines to medical institutions.

In the budget accounting of the authorized body - the state customer, the procedure for reflecting medicines depends on who is the consignee of medicines - the customer (the authorized body of the subject of the Russian Federation) or the medical institution (organization).

If the consignee is the customer (authorized body of the constituent entity of the Russian Federation), record the receipt of medicines in the following entries:

Debit KRB.1.106.34.340 Credit KRB.1.302.62.730
- the actual cost of medicines purchased as part of the provision of state social assistance to citizens was formed;

Debit KRB.1.105.31.340 Credit KRB.1.106.34.340
– medicines were credited at their actual cost.

Reflect the transfer of medicines to a medical institution (depending on departmental subordination) by posting:

Debit KRB.1.304.04.262 Credit KRB.0.105.31.440
- medicines were transferred to subordinate medical institutions;

Debit KRB.1.401.20.241 Credit KRB.0.105.31.440
- medicines were transferred to medical institutions that are not under departmental subordination.

If the consignee is a medical institution that will dispense medicines to citizens, make an entry in the accounting of the authorized body of the constituent entity of the Russian Federation:

Debit KRB.1.304.04.262 (KRB.1.401.20.241) Credit KRB.1.302.62.730
– medicines were transferred to the medical institution (on the basis of documents received from the supplier confirming the supply of medicines to the medical institution).

In addition, the authorized body - the state customer must reflect the movement of material assets shipped to medical institutions on off-balance account 05 "Material assets paid for by centralized supply."

This procedure follows from the Industry specifics, brought by the letter of the Ministry of Health and Social Development of Russia dated July 12, 2007 No. 5435-РХ. However, since Appendix 1 to Instruction No. 162n does not contain the correspondence of invoices for the receipt and transfer of medicines purchased as part of the provision of state social assistance to citizens, it should be agreed upon:

This is stated in paragraph 2 of Instruction No. 162n.

It should be noted that if the authority to organize the provision of medicines to the population (in terms of the provision of public services for the selection on a competitive basis of organizations for the supply and (or) storage, distribution of medicines (medical products)) is transferred to budgetary medical institutions, then the received medicines are subject to inclusion in the composition of especially valuable movable property. Dispensing of medicines (medical devices) is carried out by a medical institution in the manner established by the state authority of the constituent entity of the Russian Federation exercising powers in the field of healthcare. Such clarifications were given by the Ministry of Finance of Russia in a letter dated May 11, 2011 No. /1948.

Receipt of inventories remaining at the disposal of the institution from dismantling and (or) repair work, as well as during the dismantling of objects of non-financial assets

From the dismantling and (or) repair work, as well as from the dismantling of non-financial assets, the institution may have material reserves suitable for further use at the disposal of the institution. Record the posting of such inventories on the basis of primary accounting documents (acts for write-off and act in form No. M-7 (f. 0315004)).

In this case, determine the actual cost of inventories based on their current market value as of the date of acceptance for accounting, increased by the cost of delivery services, and bringing them into a usable condition (clauses 106, 25 of the Instructions for the Unified Chart of Accounts No. 157n) .

The procedure for reflecting in the accounting (budgetary) accounting operations for the posting of inventories remaining from the above activities depends on the type of state (municipal) institution.

In the accounting of state institutions

Posting of inventories remaining from the dismantling and (or) repair work, as well as the dismantling of non-financial assets, reflect the entries:

Debit KRB.0.105.34.340 (KRB.0.105.36.340...) Credit KDB.0.401.10.180

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, transactions for capitalization of inventories left over from dismantling and (or) repair work, are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

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), reflect such operations by posting:

Debit 0.105.34.340 (0.105.36.340...) Credit 0.401.10.180
– inventories left after dismantling and (or) repair work, as well as during the dismantling of non-financial assets, were credited.

In the accounting of autonomous institutions

Posting of inventories left over from the dismantling and (or) repair work, as well as during the dismantling of non-financial assets, reflect the posting:

Debit 0.105.34.000 (0.105.36.000...) Credit 0.401.10.180
– inventories left after dismantling and (or) repair work, as well as during the dismantling of non-financial assets, were credited.

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.

Situation: how to reflect used x-ray film containing silver in accounting

The procedure for reflecting used X-ray film containing silver in accounting is not given in instructions No. 174n, No. 162n, No. 183n and Instructions for the Unified Chart of Accounts No. 157n.

In private clarifications, employees of the Ministry of Finance of Russia recommend that this operation be reflected in accounting in the same way as the receipt of inventories remaining from dismantling (repair) work. Therefore, when using X-ray film in accounting, make the following entries (depending on the type of state (municipal) institution).

In the accounting of state institutions

Debit KRB.0.401.20.272 (KRB.0.109.61.272–KRB.0.109.91.272) Credit KRB.0.105.36.440

Debit KRB.0.105.36.340 Credit KDB.0.401.10.180

with a financial authority; with the main manager of budgetary funds; with the Russian Treasury.

This procedure follows from the provisions of paragraphs 2, 23, 26 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 401.10, 401.20).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds record used X-ray films in the manner established for government institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

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), reflect these operations with entries:

– X-ray film containing silver used in the provision of medical services was written off;

Debit 0.105.36.340 (0.105.26.340) Credit 0.401.10.180
– used x-ray film containing silver was credited.

In this case, it should be noted that the correspondence on the posting of the used X-ray film must be agreed upon:

with a financial authority; with the body exercising the functions and powers of the founder; with the Russian Treasury.

This procedure follows from the provisions of paragraphs 4, 34, 37 of Instruction No. 174n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 401.10, 401.20).

In the accounting of autonomous institutions

Reflect operations on accounting for used X-ray film by postings:

Debit 0.401.20.2–0.109.90.272) Credit 0.105.36.0)
– X-ray film containing silver used in the provision of medical services was written off;

Debit 0.105.36.000 (0.105.26.000) Credit 0.401.10.180
– used x-ray film containing silver was credited.

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.

At the same time, it should be taken into account that the correspondence on the posting of the used X-ray film must be agreed with the financial authority (the body exercising the functions and powers of the founder).

This procedure follows from the provisions of paragraphs 3, 5, 34, 37 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 401.10, 401.20).

After taking into account the used X-ray film containing silver, it must be handed over for processing to specialized organizations that are engaged in activities in the field of refining precious metals (clause 6.19 of the Instruction approved by order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n).

Receipt of inventories from the guilty person who caused damage to the institution

A person who has caused damage to an institution may compensate for it not only in cash, but also in kind - as compensation for the damage caused to the institution.

The procedure for reflecting in the accounting (budgetary) accounting of operations to compensate for damage in kind depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.36.340) Credit KDB.0.401.10.172

This procedure is established in clause 23 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, in-kind damage compensation transactions are reflected in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

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), reflect such an operation by posting:

Debit 0.105.31.0, 0.105.37.340…) Credit 0.401.10.172
- inventories received in kind from the guilty person who caused damage to the institution were credited.

This procedure is established in clause 34 of Instruction No. 174n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

In the accounting of autonomous institutions

Compensation for damage in kind reflect the wiring:

Debit 0.105.31.0, 0.105.37.000…) Credit 0.401.10.172
- inventories received in kind from the guilty person who caused damage to the institution were credited.

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 in paragraphs 3, 34 of Instruction No. 183n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

Manufacture of inventories in-house (not for sale)

The institution can produce material stocks on its own. The cost of such inventories is determined based on the actual costs associated with production. At the same time, do not take into account general business (other similar) expenses when forming the actual cost. An exception is cases where such costs are directly related to the manufacture of inventories.

Set the accounting and procedure for the formation of costs for the manufacture of inventories in the accounting policy for accounting purposes.

This procedure is established by paragraphs 104, 105 of the Instruction to the Unified Chart of Accounts No. 157n.

When transferring inventories made on your own to the warehouse, draw up a requirement-invoice in the form No. M-11 (f. 0315006).

The procedure for recording operations for the receipt of inventories manufactured on its own depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.36.340) Credit KRB.0.106.34.340

This procedure is established by paragraph 23 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, the receipt of inventories manufactured on their own, reflect in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.105.31.0, 0.105.36.340...) Credit 0.106.34.0)
- inventories made on their own (in an economic way) are credited.

This procedure is established by clause 34 of Instruction 174n, Instruction to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04).

In the accounting of autonomous institutions

The receipt of inventories, manufactured on their own, reflect the posting:

Debit 0.105.31.0, 0.105.36.000...) Credit 0.106.34.0)
- inventories made on their own (in an economic way) are credited.

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, 34 of Instruction 183n, Instruction to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04).

An example of the reflection in accounting of the receipt of inventories made on their own. Inventories are intended for own needs

The budgetary institution "Alfa", as part of its income-generating activities, produced soft inventory (not for sale) on its own. In the reporting period, the institution incurred the following expenses in the manufacture of soft inventory:

inventories - 100,000 rubles; salary (including contributions to mandatory pension (social, medical) insurance, insurance against accidents and occupational diseases) - 65,100 rubles; depreciation of fixed assets - 2000 rubles.

The Alpha accountant made the following entries in the accounting:

Debit 2.106.34.340 Credit 2.105.36.440
- 100,000 rubles. - written off inventories spent on the manufacture of soft inventory;

Debit 2.106.34.340 Credit 2.302.11.0, 2.303.06.730, 2.303.07.730, 2.303.10.730)
- rub. - the salary was accrued to employees who produced soft inventory;

Debit 2.106.34.340 Credit 2.104.36.410
- 2000 rubles. – accrued depreciation of fixed assets involved in the manufacture of soft inventory;

Debit 2.105.35.340 Credit 2.106.34.340
- 167,100 rubles. (100,000 rubles + rubles + 2,000 rubles) - soft inventory made by the institution's own resources was credited.

Situation: how to reflect in budget accounting and taxation products (tables, chairs, plates, etc.) made in practical classes by pupils (students) of educational institutions. Products are made from materials purchased at the expense of budget financing

The procedure for accounting and using material assets made in practical classes by pupils (students) of educational institutions is not established by budget legislation (for example, Instruction No. 162n, Instruction for the Unified Chart of Accounts No. 157n). In private clarifications, employees of the Ministry of Finance of Russia recommend that these products be taken into account as part of the finished product.

All costs associated with the manufacture of material assets by students (students), reflect on the relevant analytical accounts of account 0.109.00.000 “Costs for the manufacture of finished products, performance of works, services” (clause 134 of the Instructions for the Unified Chart of Accounts No. 157n, clause 40 of the Instructions No. 162n). At the same time, make a posting in the accounting:

Debit KRB.1.109.61.272 (KRB.1.109.61.211, KRB.1.109.61.213....) Credit KRB.1.105.34.440 (KRB.1.105.36.440, KRB.1.302.11.730, KRB.1.303.02.730, KRB. 1.104.34.410...)
- the actual cost of finished products has been formed (including spent inventories, wages for craftsmen (teachers), contributions to compulsory social insurance, depreciation of workshop equipment, etc.).

Reflect the acceptance of finished products for accounting by posting:

Debit KRB.1.105.37.340 Credit KRB.1.109.61.211 (KRB.1.109.61.211, KRB.1.109.61.213…)
- finished products are accepted for accounting at the actual cost on the basis of the invoice requirement (f. 0315006).

This procedure is established by paragraphs 27, 41 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00).

If in the future the institution plans to use the manufactured values ​​for its own needs, make an entry in the accounting:

Debit KRB.1.105.32.340 (KRB.1.105.34.340, KRB.1.105.36.340…) Credit KRB.1.105.37.340
- finished products were transferred for use for the institution's own needs (upon request-invoice (f. 0315006)).

This procedure is established by clause 27 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (account 105.00).

When calculating income tax, do not take into account the costs of manufacturing material assets by students (students) from materials purchased at the expense of budgetary funds. This is due to the fact that special-purpose financing (including budget financing) does not form the tax base for income tax. This conclusion follows from the provisions of subparagraph 14 of paragraph 1 and paragraph 2 of Article 251, paragraph 1 of Article 252, paragraph 17 of Article 270 of the Tax Code of the Russian Federation.

Receipt of inventories during the liquidation (dismantling, disposal) of fixed assets

Upon receipt of inventories received from the liquidation of fixed assets (with the exception of buildings and structures), fill out the write-off certificate (in particular, f. 0306003) and the act of acceptance of materials in the form No. M-7 (f. 0315004) (clause 34 Instructions No. 183n, paragraph 34 of Instructions No. 174n, paragraph 24 of Instructions No. 162n). If inventories were obtained during the dismantling of buildings (structures), upon receipt, draw up an act in the form No. M-35 (section 3 of the instructions approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a).

Determine the actual cost of the received inventories based on their current market value as of the date of acceptance for accounting, increased by the cost of delivery services, and bringing them into a usable condition (clauses 106, 25 of the Instructions for the Unified Chart of Accounts No. 157n).

The procedure for reflecting in accounting (budgetary) accounting operations for the receipt of material reserves during the liquidation (dismantling, disposal) of fixed assets depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.34.340 (KRB.0.105.35.340, KRB.0.105.36.340…) Credit KDB.0.401.10.172

This procedure is established by clause 23 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, transactions for the receipt of material reserves during the liquidation (dismantling, disposal) of fixed assets are reflected in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

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), reflect these operations by posting:

Debit 0.105.34.0, 0.105.36.340…) Credit 0.401.10.172
- material stocks were received from the liquidation (dismantling, disposal) of fixed assets at a market price.

This procedure is established by clause 34 of Instruction 174n, Instruction to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

In the accounting of autonomous institutions

The receipt of inventories from the liquidation (dismantling, disposal) of fixed assets reflect the posting:

Debit 0.105.34.0, 0.105.36.000…) Credit 0.401.10.172
- material stocks were received from the liquidation (dismantling, disposal) of fixed assets at a market price.

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, 34 of Instruction 183n, Instruction to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

An example of accounting for the receipt of inventories from the liquidation of a fixed asset

The Alfa budgetary institution liquidated the printer (purchased and used in income-generating activities). Spare parts were received when the printer was disposed of. The market price of spare parts (the price of a possible sale) is 3000 rubles.

The Alpha accountant made an entry in the accounting:

Debit 2.105.36.340 Credit 2.401.10.172
- 3000 rubles. – inventories received from the liquidation of the fixed asset have been capitalized.

Receipt of inventories identified as surplus during the inventory

To ensure the reliability of accounting and reporting data, the institution is obliged to conduct an inventory of property and liabilities. The procedure and terms of its implementation are determined by the head of the institution, except for cases when an inventory is mandatory. This is stated in paragraph 1 of Article 12 of the Law of November 21, 1996 No. 129-FZ.

In accounting, reflect the surplus of inventories at market value (Instructions for the Unified Chart of Accounts No. 157n (clause 25, accounts 105.00, 401.10)).

The procedure for reflecting in the accounting (budgetary) accounting operations for the receipt of material reserves identified during the inventory depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340, KRB.0.105.37.340…) Credit KDB.0.401.10.180

This is stated in paragraph 23 of Instruction No. 162n.

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, transactions for the receipt of material reserves identified during the inventory are reflected in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

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), reflect these operations by posting:

Debit 0.105.31.0, 0.105.37.340…) Credit 0.401.10.180
- capitalized surplus inventories identified during the inventory.

This is stated in paragraph 34 of Instruction No. 174n.

In the accounting of autonomous institutions

Posting of surplus inventories identified during the inventory, reflect the posting:

Debit 0.105.31.0, 0.105.37.000…) Credit 0.401.10.180
- capitalized surplus inventories identified during the inventory.

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 is stated in paragraphs 3, 34 of Instruction No. 183n.

For information on how to reflect the receipt of inventories during taxation, see How to take into account material expenses when calculating income tax.

Prepared on the basis of the materials of the BSS "System Glavbukh"

After considering the issue, we came to the following conclusion:
The procedure for accounting for mercury thermometers and documenting their write-off by the institution should be determined as part of the formation of an accounting policy.
Operations to write off mercury thermometers are reflected in correspondence with account 0 401 20 272 "Expenditure of inventories" or 0 109 00 272 "Costs for the manufacture of finished products, performance of work, services in terms of expenditure of inventories."

Rationale for the conclusion:
In the situation under consideration, the officials of the institution decided to record mercury thermometers as inventories on account 105 31. According to paragraph 118 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - N 157n), on the corresponding analytical accounts of account 105 00 "Inventories" containing analytical codes of the type of synthetic account, the following material objects are taken into account:
- 1 "Medicines and dressings" - medicines, components, endoprostheses, bacterial preparations, sera, vaccines, blood and dressings, etc.
- 6 "Other inventories", including special-purpose materials, other inventories.
At the same time, N 157n does not contain specific indications of the type of accounting objects to which mercury thermometers can be attributed. Therefore, in order to make a decision on the procedure for accounting for the materials under consideration, it is necessary to assess the possibility of classifying them as "drugs" ("drugs"), "dressings", based on the definitions and lists given in the legal documents regulating this industry.
In particular, the provisions of the following documents may apply:
- Federal Law No. 61-FZ of April 12, 2010 "On the Circulation of Medicines";
- paragraph 1 of the "Instructions ...", approved by order of the USSR Ministry of Health of 06/02/1987 N 747.
The correlation of mercury thermometers with the definitions and lists contained in the designated documents indicates that these objects cannot be classified as medicines and dressings. Therefore, if a decision is made to record mercury thermometers as inventories, it is advisable to record them as special-purpose materials on account 105 06.
At the same time, for the purposes of comparability of the information reflected in the accounting and reporting of various accounting entities, it is desirable to make a decision on attributing specific types of inventories to one or another type of accounting objects at the level of the body exercising the functions and powers of the founder. If there are no relevant explanations (recommendations) from the authorized bodies and for some reason they cannot be obtained, the issue can be settled by the provisions of the accounting policy of the institution. At the same time, the decision of officials on the procedure for accounting for certain materials should be based on their professional judgment.
At the same time, when accounting for non-financial assets acquired within the framework of the compulsory medical insurance program, it is necessary to take into account whether the costs of acquiring specific accounting items are provided for by the relevant tariff agreement. In the situation under consideration, the structure of the tariff for paying for medical care under the territorial program of compulsory medical insurance of the Omsk region for 2018 is indicated in Appendix 23 to the Tariff Agreement in the system of compulsory medical insurance of the Omsk region for 2018 dated 12/22/2017.
In accordance with the Instructions on the procedure for applying the budget classification approved by the Ministry of Finance of Russia dated 07/01/2013 N 65n, operations reflecting a decrease in the financial result associated with the write-off of inventories (used for the needs of the institution, natural loss, as well as those that have become unusable as a result of their use ), are reflected using the "Expenditure of inventories" of KOSGU.
Accordingly, the write-off of mercury thermometers that have become unusable as a result of their use is reflected in the debit of account 0 401 20 272 "Expenditure of material reserves" in correspondence with the credit of account 0 105 00 000 "Inventory" (paragraph 2, clause 37 of the Instruction approved Ministry of Finance of Russia dated December 16, 2010 N 174n, hereinafter - N 174n).
At the same time, if the costs associated with the use of inventories in the activities of the institution form the cost of finished products (works, services), then their write-off is reflected in an accounting entry in the debit of account 0 109 00 272 "Costs for the manufacture of finished products, performance of works, services in part expenditure of inventories" in correspondence with the credit of account 0 105 00 000 "Material reserves" (Instructions N 174n).
In accordance with Instruction N 157n, the disposal of inventories is carried out on the basis of a decision of the permanent commission for the receipt and disposal of assets, drawn up by a supporting document, unless otherwise established by N 157n. The list of forms of primary accounting documents and accounting registers used by public sector organizations, and the Guidelines for their application were approved by the Ministry of Finance of Russia dated March 30, 2015 N 52n (hereinafter - Instructions N 52n).
The current regulatory acts on accounting in public sector institutions establish only general conditions for accounting for the receipt, movement and write-off of material assets. Therefore, such conditions are fixed in detail in the accounting policy of the institution. When determining in the accounting policy the procedure for writing off various inventories, it is advisable for a state institution to proceed primarily from how important it is to ensure control over the safety of a particular group (type) of material assets, how significant they are. At the same time, it should be understood that the current regulatory legal acts do not establish clear boundaries between:
- consumed and non-consumed inventories;
- property subject to write-off as a direct expense when issued from storage places, and valuables that can be written off from the balance sheet only after additional documents are issued.
Accounting for items on the balance sheet during the entire period of operation will allow the institution to avoid claims from regulatory authorities. At the same time, the benefit derived from the information generated in accounting should be comparable to the costs of its preparation.
Mercury thermometers are usually used for a long period and can be classified as non-consumable inventory. It is advisable to ensure the safety of such assets by accounting for them in the context of responsible persons throughout the entire period of use in the institution. For example, they can be issued to employees according to Vedomosti (f. 0504210) without being written off from the balance sheet.
To formalize the decision to write off mercury thermometers from the balance sheet, the Act on the write-off of inventories (f. 0504230), hereinafter - the Act (f. 0504230) is applied. In particular, write-offs can be made:
- worn-out, defective thermometers;
- those who left against the will of the institution (due to shortages, theft; destruction during terrorist attacks; losses during natural and other disasters, natural hazards, catastrophes; other actions).
The write-off act (f. 0504230) is drawn up by the commission of the institution for the receipt and disposal of assets and is approved by the head of the institution.

Prepared answer:
Legal Consulting Service Expert GARANT
Durnova Tatiana

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

As you know, the acquisition of material reserves by budgetary institutions can be carried out at the expense of budgetary and extrabudgetary funds. At the same time, depending on the source of financing, both budgetary and tax accounting of inventories are applied. Budget accounting is carried out on the basis of the Instruction on budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n), tax accounting - on the basis of the Tax Code. Objects of material reserves are an integral part of the financial and economic activities of budgetary institutions, including law enforcement agencies.

In order to reduce the time of accountants devoted to the study of regulatory materials, we will analyze in the article the main issues of organizing budget accounting for inventories and operations related to their use.

The list of objects classified as inventories is given in clause 51 of Instruction N 148n. At the same time, it should be noted that, in comparison with the list presented in the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n (hereinafter referred to as Instruction N 25n), the new list is more extensive due to the detailing of items used in the activities of the institution in for a period exceeding 12 months, but not related to property, plant and equipment in accordance with the OKOF. These items include:

Fishing gear (trawls, nets, nets, nets and others), regardless of their cost and service life;

Petrol saws, loppers, floating rope, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a service life of up to two years (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.) regardless of their cost;

Special tools and special fixtures (special-purpose tools and fixtures intended for serial and mass production of certain products or for the manufacture of an individual order), regardless of their value; interchangeable equipment, attachments to fixed assets that are reusable in production and other devices caused by specific manufacturing conditions - molds and accessories to them, rolling rolls, air tuyeres, shuttles, catalysts and sorbents of a solid state of aggregation, etc. regardless of their cost and service life;

Special clothes, special shoes, as well as bedding, regardless of their cost and service life;

Uniforms, clothing, clothing and footwear in health care, education, social security and other institutions that are on the budget, regardless of cost and service life;

Temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation works as part of overhead costs;

Container for storage of inventory items;

Items intended for rental, regardless of their value;

Young and fattening animals, poultry, rabbits, fur-bearing animals, bee colonies, experimental animals;

Perennial plantations grown in nurseries as planting material.

In addition, as before, in Instruction N 25n, inventories also include:

Items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;

Finished products.

In accordance with paragraph 50 of Instruction N 148n, accounting for inventories is kept on account 105 00 000 "Inventory" in the context of accounts:

105 01 000 "Medicines and dressings";

105 02 000 "Food":

105 03 000 "Fuels and lubricants";

105 04 000 "Building materials";

105 05 000 "Soft inventory";

105 06 000 "Other inventories";

105 07 000 "Finished products".