The procedure for writing off from 21 accounts. Accounts of accounting of budgetary institutions. Guarantee accounting

When the production process at the enterprise involves a number of stages or the manufactured products go through several workshops, semi-finished products are formed. Semi-finished products of own production are semi-finished products obtained in production workshops or at separate stages, which have not yet passed all the stages of production established by the technological process and, therefore, are subject to refinement in subsequent production units (workshops or redistributions of the enterprise) or to be completed into products (Order of the Ministry of Agriculture of June 13 .2001 No. 654). Examples of semi-finished products of own production can be:

  • pig iron in ferrous metallurgy;
  • crude rubber and glue in the rubber industry;
  • yarn and harshness textile industry;
  • wine materials and juice materials in winemaking and juice production.

The organization may not keep separate records of semi-finished products of its own production. In this case, they are reflected as part of work in progress on account 20 "Main production" (). In other cases, to account for semi-finished products by the Chart of Accounts accounting and the Instructions for its use provide for the use of an active account 21 "Semi-finished products of own production" (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Accounting on account 21

The costs associated with the manufacture of semi-finished products are usually recorded at actual cost as follows:

Debit account 21 - Credit account 20

The cost of semi-finished products transferred for further processing is reflected as follows:

Debit account 20 - Credit account 21

Of course, semi-finished products can be transferred to other needs. For example, for general production or general business purposes. So, if semi-finished products are written off as indirect general shop expenses or used to repair the plant management building, this will be reflected as follows:

Debit of accounts 25 "General production expenses", 26 "General expenses" - Credit of account 21

In the case when semi-finished products of own production are sold to a third party, standard accounting is reflected, which provide, first of all, for the reflection of the proceeds from the sale, as well as the write-off of the cost of sold semi-finished products:

Debit account 62 "Settlements with buyers and customers" - Credit account 90 "Sales"

Debit account 90 - Credit account 21

Analytical accounting on account 21 is kept for individual items of semi-finished products (types, varieties, sizes, etc.) and their storage locations (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

In the balance sheet, the debit balance of account 21, as well as the cost of WIP, is included in the indicator of line 1210 "Stocks" (

In institutions, there are certain categories of property and liabilities that are not provided for on balance sheets. In this case, the necessary information can be accumulated on off-balance accounts. We talk about the features of such accounting in public sector organizations in this article.

Off-balance sheet accounting accounts of institutions

Accounting for leased property on an off-balance sheet account

The reflection of operating and non-operating lease objects in the accounting of the lessee and the lessor is described in detail in Chapter V of the federal standard "Rent". However, there is nothing about off-balance accounting, so you need to be guided by paragraphs 381-384 of Instruction 157n. Only property transferred under both an operating lease and a non-operating lease should be shown on the balance sheet:

  • on account 25 - given for paid use in terms of transferred rights of use;
  • on account 26 - given on preferential terms or free of charge, but without securing the right of operational management.

At the lessor, the objects transferred under the contract remain on the balance sheet and additionally appear on off-balance accounts. This is done in order to promptly receive information about what property on accounts 0 101 xx 000 or 0 103 xx 000 is leased, and reflect this data in the financial statements.

Acceptance for the off-balance sheet is carried out on the basis of the Transfer and Acceptance Certificate f.0504101 (Order of the Ministry of Finance 52n) at the price indicated in this document. Accounting for accounts 25 and 26 is carried out in the quantitative-sum accounting card f.0504041 in the context of:

  • types of property;
  • users;
  • locations.

The write-off of the object to reduce accounts 25 and 26 due to the termination of the contract is made at the same cost.

Accounting for overalls on an off-balance sheet account

Based on Instruction 157n, special clothing and footwear, as well as personal protective equipment (PPE) are accounted for on account 0 105 35 000 “Soft inventory”. At the time of the issuance of the specified property to employees, according to the statement of issuance of the MC for the needs of the institution f.0504210, the write-off is carried out from the balance sheet. In order to control the use of overalls, footwear and PPE by employees, all received goods and materials are credited to off-balance account 27.

Typical industry norms for the issuance of workwear

Accounting for account 27 is carried out on the basis of clauses 385-386 of Instruction 157n. For each employee, a quantitative-sum accounting card f.0504041 is entered. After the expiration of the standard wear period individual items or due to damage or actual wear and tear, overalls are deducted from the balance sheet on the basis of act f.0504143. The income (increase) of account 27 and the expense (decrease) of account 27 are carried out at the book value of the MZ. On account 27, you can take into account uniforms and other MOH issued for personal use to employees.

Off-balance sheet account 21 in budget accounting

Chapter VI of the federal standard "Fixed Assets" contains a provision that fixed assets worth up to 10,000 rubles. inclusive, excluding real estate and library funds, are debited from the balance sheet with simultaneous reflection on the off-balance sheet. Accounting for such fixed assets is kept on an off-balance account 21 (clause 373-374 of Instruction 157n).

The cost at which fixed assets will be accepted for off-balance accounting can be determined in the amount of:

  • 1 rub. for one object;
  • the book value of the fixed assets formed during the statement on the balance sheet.

The chosen valuation method must be reflected in the Accounting Policy.

The movement of objects reflected on account 21 is carried out on the basis of the requirement-invoice f.0504204 by changing the analytical indicators: MOL and subdivisions. The disposal of fixed assets for various reasons: damage, theft, the decision to write off by the commission for the receipt and disposal of NFA is carried out on the basis of acts f.0504143 (for production and household equipment) and (for other fixed assets).

If OS worth up to 10,000 rubles. is leased, the MOL indicator should be changed and, simultaneously with account 21, this fixed asset should be taken into account for:

  • account 25, if a contract for paid use has been concluded;
  • 26, if the property was transferred on favorable terms or free of charge.

Analytical accounting is kept in card f.0504041.

How to take into account the material values ​​in storage

The MCs that are in custody in the institution, accounted for on the off-balance account 02, include:

  • accepted for storage or processing;
  • received for a time, until the date of transfer to state ownership or until the date of transfer to the body exercising the powers of the owner;
  • withdrawn in compensation for damage;
  • seized by customs authorities without placement in temporary storage warehouses;
  • included in the act for write-off by the commission for the receipt and disposal of NFA until the moment of dismantling or disposal.

Accounting is carried out on the basis of paragraphs 335-336 of Instruction 157n. If MCs are put on off-balance accounting (increase in account 02) on the basis of receipt documents, the cost is taken from them. If the institution receives property without accompanying papers and draws up an acceptance certificate unilaterally, a conditional price is set: one object - one ruble. Disposal (reduction of account 02) is carried out at the cost at which MCs were registered.

Sometimes there are inventories on the balance sheet that are no longer of value to the institution or cannot be used for their intended purpose. What to do with them: leave them on the balance sheet, transfer them to an off-balance account, or even write them off the register? The Ministry of Finance did not issue clarifications on this matter. But we figured out this issue and offer you an algorithm of actions.

Where to record uncollectible receivables

On account 04 "Doubtful debt" in the institution, accounts receivable are taken into account, in respect of which the commission for unproductive expenses decided to recognize them as uncollectible and subject to write-off from the balance sheet. The amount will be reflected in the account until:

  • expiration of the period for the possible resumption of the recovery procedure on the basis of Russian law;
  • receipt of payments to pay off the debt.

When the procedure is resumed or funds are received, doubtful debts are debited from account 04, restored to the balance sheet, and all settlement operations are performed there. The write-off of outstanding receivables from the balance sheet is made on the basis of an act of the commission on unproductive expenses. If the debts of the deceased or liquidated debtor are written off from the balance, this amount does not need to be put on account 04.

How to write off doubtful and uncollectible receivables Control settlements with contractors and the budget. You are in debt - take measures to have time to collect the debt. If you do not have time, write off the debt in accounting and recognize it for taxes. In the recommendation, we will tell you when a doubtful debt arises, and when a bad debt arises. Learn how to write off and reflect in accounting and taxes.

How to account for other assets off the balance sheet

On off-balance sheet accounts in state institutions, the following types of assets are taken into account (in addition to those mentioned earlier):

  1. NFA received for use from balance holders, with the exception of leased ones (account 01). These may be non-exclusive rights to use the results of intellectual activity, limited use rights land plots etc. Since 2018, this should include fixed assets for which capital investments have been formed, but there is no operational management agreement. NFA are written off to reduce account 01 upon return to the owner or upon registration on the balance sheet.
  2. Forms of strict reporting (sch.03). The list of BSOs used in the institution is approved in the accounting policy, accounting is carried out at a notional value (1 form - 1 ruble) in the context of storage locations, MOTs and types of forms. Write-off is carried out on the basis of supporting documents.
  3. Spare parts installed on vehicles instead of those that have become unusable (account 09). You can take into account not all components, but only those approved in the Accounting Policy (tires, batteries, etc.). Spare parts should be reflected on the account during the entire period of operation: until the replacement or until the vehicle is written off.
  4. Property received as collateral, bank guarantees, guarantees and other types of security for the fulfillment of obligations (account 10). Acceptance for accounting is made in the amount of the obligation for which the security was issued. Write-off (reduction of account 10) is carried out after the fulfillment of the obligation.
  5. MC received within the framework of centralized supply, until the receipt of notification f.0504805. Reflected in accounting at the cost indicated in the accompanying documents (waybill, invoice, etc.). It is possible to use the received MTs before being reflected on the balance sheet only on the basis of the written permission of the parent organization.
  6. Subsidies for the purchase of housing (account 29). Accounted for in decisions to allocate grants and written off after the recipient employee reports on the use of funds for the intended purpose.

Off-balance sheet accounting is a full-fledged component of the institution's accounting. Maintenance of off-balance accounts and reporting is checked by regulatory authorities, penalties are imposed for violations.

For accounting, balance and off-balance accounts are provided. The first are conducted to reflect cash and non-cash money, funds raised, settlements, income and expenses, profits and losses.

Off-balance accounts in budgetary institutions are opened to record:

  • material assets (MC) that are not their property, but are in temporary use (for example, fixed assets leased or donated; objects taken for processing or for safekeeping, etc.);
  • BSO, vouchers to sanatoriums, rest houses;
  • obligations that are pending.

Off-balance accounts in the budget: general provisions

Budget accounting of the MC for the balance sheet is carried out in a simple way: receipt is subject to reflection on the debit of accounts, disposal - on credit. Corresponding entries do not apply when they are used. Budgetary organizations can open additional off-balance sheet accounts in order to collect information necessary for management accounting and internal control of the safety of property.

Accounting for property objects on the balance sheet is carried out according to the same primary documents and registers that are used in accounting for the MC on the balance sheet. An inventory of off-balance sheet funds is carried out in the same way as for objects on balance accounts.

Off-balance account 01 in budget accounting

It is used to account for fixed assets (PP) received under lease agreements or free of charge with the right to operate without being assigned to operational management.

For the celebration, the Cultural Institution rented costumes. According to the contract, the landlord gave 5 suits for two-month use. The amount of the rent was 12,500 rubles. After the holiday, the costumes were returned. Off-balance sheet account 01 was used in accounting:

  • property objects received for rent - Dt 01 (12,500 rubles);
  • the property leased was returned - Kt 01 (12,500 rubles).

The grounds for the operations were the lease agreement and the act of acceptance.

Off-balance account 04 in a budgetary institution

Budgetary organizations can write off debts recognized as uncollectible, reflecting them off the balance sheet. To account for such debts, an off-balance account 04 is used - written off debts of insolvent debtors (paragraph 339 of Instruction No. 157n). It is necessary to monitor the possibility of repayment of debts. If collection is resumed or funds are received to pay off the debt, the debt is written off.

Let's consider a practical example.

The limitation period for debt in the amount of 4,570 rubles. expires on November 25, 2017. By order of the director, it must be written off on the basis of documents confirming the recognition of the debtor as insolvent. In accounting, the following entries must be made using off-balance sheet account 04:

  • write-off of debt recognized as uncollectible – Dt 2,401 20,273 Kt 2,206 31,000 (4,570 rubles);
  • at the same time accounting for debts off the balance sheet - Dt 04 (4,570 rubles);
  • closing an account - Dt 2,401 30,000 Kt 2,401 20,273 (4,570 rubles).

Suppose, in December 2017, the debtor returned the money given to him in advance for the supply of materials. Debt recovery should be as follows:

  • recovery of debt on accounts - Dt 2,401 20,273 Kt 2,206 31,000 (4,570 rubles);
  • simultaneously writing off debt - Kt 04 (4,570 rubles)

Off-balance account 07 in budget accounting

It records two types of MC:

  • prizes, cups, banners intended for awarding winners throughout the entire time they are in a budgetary organization according to a conditional assessment;
  • souvenirs and valuable gifts at the cost of their acquisition.

Let's consider a practical example.

The sports institution bought valuable gifts to be used as prizes for the winners of the competition for 26,500 rubles. According to the results of the competition, the athletes received gifts. Operations for their purchase and delivery should be reflected as follows:

  • acquisition costs - Dt 4,401 10,290 Kt 4,302 29,000 (26,500 rubles);
  • the value of valuables on the balance sheet - Dt 07 (26,500 rubles);
  • payment for purchased MC for gifts - Dt 4,302 29,000 Kt 4,201 11,000 (26,500 rubles);
  • write-off from the off-balance account of the donated prizes - Kt 07 (26,500 rubles).

09 off-balance account in the budget

The account is used to account for spare parts for vehicles issued instead of worn parts. This is how the control of the use of spare parts is carried out (paragraph 349 of Instruction No. 157n). A specific list of MCs is determined in the accounting policy of the organization.

Parts are indicated on the invoice at the time of their withdrawal from the balance sheet for repair work on transport. Accounting is kept for the entire period of their operation as part of the vehicle. Disposal is carried out according to the acceptance certificate of the performed repair work.

17 and 18 off-balance accounts

These off-balance accounts in budgetary institutions are used for the receipt and disposal of money in the accounts.

Off-balance account 17 is designed to account for receipts from:

  • budget (federal, regional, municipal);
  • GRBS.

Account 18 is used for the disposal of these funds and the recovery of such disposals.

Off-balance account 20 in budget accounting

Designed to account for amounts for which no claims were made and which are not confirmed by an inventory during the limitation period from the time the debts were written off.

Write-off is made by the decision of the inventory commission in the manner determined by the GRBS.

Off-balance account 21

It is used when calculating fixed assets with a value not exceeding 3,000 rubles, except for real estate and objects library fund(clause 373 of Instruction No. 157n).

Fixed assets on an off-balance account in the budget are taken into account according to the primary document, which confirms their input at a conditional assessment or at book value, depending on the procedure provided for by the accounting policy of a budgetary organization.

The movement within the establishment of fixed assets on off-balance accounts is shown according to the primary documentation. For these purposes, the financially responsible person and (or) the warehouse is changed.

The disposal of fixed assets is carried out according to the acceptance certificate or the act of writing off at the cost of accepting them for off-balance accounting.

Off-balance account 22

It is used upon receipt of the MC from the supplier before receiving a notice and photocopies of documentation for them. It is possible to exploit the received property only with the permission of the authorized executive authority, GRBS.

Budget institutions also use other off-balance accounts of budget accounting: 2-6, 8, 11-16.

On off-balance accounts, institutions take into account property that does not meet the criteria for assets, property received for storage or processing, as well as forms of strict accountability, transferable awards, prizes, cups. In the article we will consider accounting on all accounts.

The instruction does not restrict the right of the institution to use its additional accounts. Violations in accounting for off-balance accounts distort reporting, which threatens with fines.

General procedure for off-balance sheet accounts

The list of standard off-balance accounts was approved by the Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n: under numbers from 1 to 27, as well as 29, 30, 31, 40 and 42.

A simple accounting scheme is applied to all off-balance accounts, that is, income is reflected only in debit, and expenses - in credit, without correspondence.

Data on off-balance accounts is not necessarily reflected in the journals of operations and in the General Ledger.

All material assets, as well as other assets and liabilities recorded on off-balance accounts, are inventoried in the manner and within the time limits established for objects recorded on the balance sheet.

Property accounting

Property is recorded on 14 off-balance accounts: 01, 02, 05, 06, 07, 09, 12, 13, 21, 22, 24, 25, 26, 27:

  • Account 01"Property received for use." The account takes into account the property received by the institution for use, but these are not leased objects. These are values ​​that, in accordance with the legislation of the Russian Federation, are not subject to reflection on the balance sheet of an institution: museum items and museum collections included in the state part of the Museum Fund Russian Federation, non-exclusive rights to use the results of intellectual activity, the right to limited use of other people's land plots. Property is registered on the basis of an acceptance certificate or other document that confirms the receipt of property and rights to it. The property must be reflected at the cost indicated in the act of acceptance and transfer. Accounting is kept in the context of property objects, owners (balance holders) of property, as well as by inventory, serial, registry numbers specified in the acceptance certificate or other document.
  • Account 02"Material values ​​accepted for storage." It is here that now it is necessary to take into account the material values ​​​​of the institution that do not meet the criteria for assets, as well as property in respect of which a decision was made to write off until the moment of its dismantling, disposal, destruction. Material values ​​accepted by the institution for storage are taken into account for processing on the basis of the primary document that confirms their receipt: an acceptance certificate, an agreement, etc. Objects are reflected at the cost indicated in the primary document. If the institution issued the act unilaterally - according to a conditional assessment: one object - 1 ruble. Removal of MC from off-balance accounting is reflected on the basis of supporting documents at the cost at which they were accepted for off-balance accounting.

In the quantitative-sum accounting card, the object should be reflected in the context of owners (customers), by types, varieties and storage locations.

  • Account 05"Material values ​​paid for by centralized supply." Accounting on the account is maintained by the institutions that order the supply. Material assets are reflected on the basis of documents that confirm the shipment to the consignee in the amount of payments for their purchase. Accounting is maintained in the inventory book for each consignee and type of value.
  • Account 06"Debt of pupils and students for unreturned material values". The debt is taken into account in the amount of the amount of expenses for the restoration or acquisition of similar property. Accounting is maintained in the card of accounting for funds and settlements by type of income, each student and type of value.
  • Account 07"Awards, prizes, cups and valuable gifts, souvenirs". The property is taken into account:
    • in a conditional assessment (one item, one ruble) - received awards, prizes, cups, banners;
    • at the cost of acquisition - valuable gifts, souvenirs and material assets purchased for presentation (awarding).

Accounting is carried out in the quantitative-sum accounting card for financially responsible persons, storage locations and each item.

  • Account 09 Spare parts for vehicles. Spare parts are accepted for off-balance accounting at the moment they are written off the balance sheet for the repair of vehicles, and are accounted for during the period of operation as part of the vehicle. Accounting is kept in the quantitative-sum accounting card for persons who received spare parts, for vehicles and for types of spare parts and their quantity.

When a vehicle is retired, the spare parts installed on it and accounted for on account 09 are debited from off-balance sheet accounting.

  • Score 12"Special equipment for the implementation of research under contracts by customers." The equipment is accounted for at the cost indicated by the customer in the primary transfer documents. Accounting is carried out in the card of quantitative-sum accounting in the context of the topics of work, responsible persons, storage locations, by type of equipment and quantity.
  • Score 13"Experimental Devices". Objects are taken into account at the cost, which is attributed to the increase in R&D costs. Accounting is carried out in the quantitative-sum accounting card in the context of responsible persons, storage locations by types of values, their quantity and cost.
  • Account 21"Fixed assets in operation". The account keeps records of fixed assets worth up to 10,000 rubles. inclusive. Registration is carried out on the basis of the primary document when transferring an fixed assets object worth up to 10,000 rubles. in operation, with the exception of real estate and library stock. Accounting is carried out at the cost that was established in the accounting policy: according to a conditional assessment - 1 rub. per item or at book value. Accounting is carried out in the card of quantitative-sum accounting in the context of OS objects and liability centers. Objects are debited from the account only by decision of the commission on the basis of an acceptance certificate, an act of write-off.
  • Account 22"Material values ​​obtained from centralized supply." The property that came through the centralized supply is put on record until the notification (f. 0504805) and copies of the supplier's documents are received.
  • Account 24"Property transferred to trust management".
  • Check 25 "Property transferred for paid use (lease)" - to account for operating lease objects, granted rights to use property transferred by the institution for paid use under a lease agreement.
  • Check 26 "Property transferred for gratuitous use" - to account for operating lease objects, granted rights to use property transferred by the institution for gratuitous use. What these accounts have in common is that property registration is carried out on the basis of an acceptance certificate at the cost indicated in the act. Accounting is kept in the card of quantitative and total accounting in the context of managers or users, their locations, by types of property in the structure of groups: real estate, especially valuable movable property, other movable property, non-financial assets.
  • Account 27"Material values ​​issued for personal use to employees (employees)". Objects are accepted for off-balance accounting at their book value based on the primary document. Accounting is carried out in the quantitative-sum accounting card in the context of property users, locations, types of property, its quantity and value.

Accounting for strict reporting forms, vouchers, periodicals

The listed assets are taken into account on off-balance accounts: 03, 08, 23.

  • Account 03"Forms of strict reporting". The list of BSOs and the procedure for their assessment (according to a conditional assessment - 1 ruble per form or acquisition cost) is established in the accounting policy. Accounting is kept in the book for accounting of forms of strict reporting for each type of form in the context of responsible persons and places of storage. Forms are written off on the basis of an acceptance certificate or a write-off certificate in cases of issuance of BSO, transfer to another organization or damage, theft, shortage.
  • Account 08"Unpaid Tickets" Vouchers are accepted for accounting when stored at the cash desk at a nominal value indicated on the voucher form or in a conditional assessment in the absence of a nominal value. Accounting is kept in the quantitative-sum accounting card for responsible persons, storage locations, types of vouchers and cost.
  • Account 23"Periodicals for Use". Acceptance for accounting is carried out on a conditional assessment. Analytical accounting is carried out in the card of quantitative-sum accounting in the context of each periodical. Write-off of accounting objects is carried out by decision of the commission on the basis of the act.

Accounting for money, settlements and settlement documents

Money, settlements and settlement documents are taken into account from the 14th to the 19th and on the 30th off-balance sheet accounts.

  • Score 14"Settlement documents awaiting execution" and count 15“Settlement documents not paid on time due to lack of funds on the account of a state (municipal) institution)”. Accounting for settlement documents is kept in the accounting card for settlement documents awaiting execution, broken down by accounts for each document.
  • Score 16"Overpayment of pensions and benefits due to incorrect application of legislation on pensions and benefits, counting errors." Keep records in the Card of Accounting for Funds and Settlements. Registration is carried out on the basis of acts of audits, inspections and other similar documents. On account 16, the amounts of overpaid benefits continue to be recorded until they are fully repaid or written off. If the repayment or collection is made over several months, the amounts taken off the balance sheet can also be written off gradually.
  • Score 17"Cash receipts" and score 18"Disposal of funds". Accounts in without fail opened to balance accounts: 201.00 “Institutional funds”, 210.03 “Cash settlements with a financial authority” and 304.06 “Settlements with other creditors” (in terms of cash settlements). Accounting is carried out in a multi-graph card or a card for accounting for funds and settlements in the context of the accounts of the institution, by type of withdrawals and receipts (in the context of KOSGU). At the end of the year, account balances are not carried over to the next year. Thus, accounts 17 and 18 must be closed as of December 31 of the reporting year.
  • Score 19"Unexplained receipts of past years". Accounting is carried out according to the dates of transfer of unexplained receipts and the dates of their clarification.
  • Score 30“Settlements for the fulfillment of monetary obligations through third parties”. Analytical accounting for the account is maintained in a multi-graph card and (or) in the card for accounting for funds and settlements in the context of monetary obligations by types of payments of budget funds or other types of payments.

Accounting for receivables and payables

To account for receivables and payables on the off-balance sheet, two accounts are provided: account 04"Debt of insolvent debtors" and invoice 20 "Debt unclaimed by creditors".

The debt is reflected in the accounting at the moment when the commission for the receipt and disposal of assets decides to write it off the balance sheet.

Debt accounting is carried out in the card of accounting of funds and settlements:

  • by types of receipts and debtors for accounts receivable;
  • by types of payments and receipts and by creditors for accounts payable.

From account 04, the debt is written off by decision of the commission (in the event of the death or liquidation of the debtor), when the debt collection procedure is resumed, or if money has been received on the account to pay off the debt.

Guarantee accounting

Guarantee collateral is accounted for on accounts 10 and 11.

  • Score 10"Ensuring the fulfillment of obligations". Collaterals are accepted for accounting according to primary documents in the amount of the obligation for which the collateral was received. Accounting is carried out in a multi-graph card in the context of obligations by types of property (collateral), its quantity, storage locations and obligations secured by the property. Collateral is written off in case of fulfillment of obligations.
  • Score 11"State municipal guarantees". Accounting is maintained in the card of accounting for funds and settlements in the context of subjects of civil rights and obligations for which guarantees are provided, by type and amount of the guarantee. Collateral amounts are debited from the account when the obligations for which the guarantee is provided are fulfilled.

Accounting for financial investments

  • Account 31"Shares at par value". Accounting is maintained by a body with the powers of a shareholder or another authorized body. Shares are registered off-balance sheet simultaneously with their reflection on account 204.30 “Shares and other forms of participation in capital”. Accounting is kept in the securities register.
  • Score 40"Assets in Management Companies". The off-balance sheet takes into account the assets that are on account 204.51 “Assets in management companies”. The value of the property is adjusted at the balance sheet date. Accounting is carried out by groups and types of non-financial, financial assets.
  • Account 42"Budget investments implemented by organizations". Acceptance for accounting occurs according to the data on the transfer of funds or the transfer of assets. The write-off of investments from the off-balance sheet occurs upon completion of work and commissioning of capital construction facilities. Analytical accounting of the account is kept in the context of recipients of funds.

Additional off-balance accounts

The Ministry of Finance reserved the right for budgetary institutions to introduce additional off-balance accounts necessary for collecting information and controlling property. To do this, it is enough to fix the accounting procedure on off-balance accounts in the accounting policy. But it should be noted that the numbering of additional off-balance accounts should not conflict with the numbering of accounts assigned by the Ministry of Finance. To do this, it is best to assign a three-digit or letter code to additional off-balance accounts (for example, 100, 101, TP, etc.).

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From January 1, 2010, in accordance with the amendments made by the order of the Ministry of Finance of Russia dated December 30, 2009 No. 152n (hereinafter referred to as Order No. 152n) to the Instruction on budget accounting, approved by order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n (hereinafter referred to as Instruction No. 148n), introduced into operation of fixed assets worth up to 3,000 rubles. inclusive, with the exception of real estate, library stock, jewelry and jewelry, are subject to reflection on the off-balance account 21 "Fixed assets with a value of up to 3,000 rubles inclusive in operation" until they are written off or disposed of for other reasons. In this article, the methodologists of the company "1C" explain the features of the application of the new rules.

Application of an off-balance account 21

The write-off or disposal of an object of fixed assets from off-balance sheet accounting is carried out on the basis of:

  • Act on the write-off of groups of fixed assets (except for motor vehicles) (f. 0306033);
  • Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).

The write-off from the off-balance account is carried out in the manner established for the values ​​reflected in the balance sheet of the institution, and is carried out simultaneously with their disposal (transfer, liquidation, sale, etc.).

Objects of fixed assets worth up to 3,000 rubles. inclusive, as property assigned to the institution on the basis of the right of operational management, are subject to mandatory inventory.

If shortages, losses, thefts are identified, fixed assets are debited from off-balance sheet accounting with the amount of damage caused reflected in the corresponding analytical accounting account of account 020900000 "Calculations for shortages":

Debit 1 209 01 560 Credit 1 401 01 172 - in the amount of the market value of the property for which the shortage was revealed.

Analytical accounting for the account is kept in the Card of Quantitative-Amount Accounting of Material Assets in the manner prescribed by the institution.

According to Guidelines on the transition to the new provisions of the Instruction on Budget Accounting in connection with the changes approved by Order No. 152n (letter of the Ministry of Finance of Russia dated April 1, 2010 No. by its legal act (order, order) determine the procedure for accounting for these objects on off-balance account 21, including the procedure for accounting for objects (acceptance, disposal, write-off) in monetary terms:

  • in a conventional unit: one object of property - 1 rub.,
  • or by the actual cost of the objects (by the actual cost of each unit or by the average actual cost of the objects).

Methodologists of the Ministry of Finance of Russia draw attention to the fact that the institution, by its administrative act (order on accounting policy), must establish the procedure for maintaining analytical accounting for these fixed assets.

At the same time, when deciding on the accounting procedures for these objects and operations for their movement, it is necessary to provide for the obligation to ensure the safety of state (municipal) property and its effective use. Mandatory requirements for analytical accounting for all institutions are:

  • accounting according to the nomenclature of objects;
  • accounting in the context of materially responsible persons;
  • maintenance of the Card of quantitative-sum accounting of material assets.

In this case, various options for organizing analytical accounting are possible:

  • analytical accounting is carried out in the context of materially responsible persons in a register way according to the nomenclature of fixed assets coming to accounting (with registration in the register as they are put into operation), with their number reflected in the register of objects and in a conventional unit of value one object - 1 rub.;
  • analytical accounting is carried out in the context of materially responsible persons in the register way according to the nomenclature of the fixed assets objects received for accounting (with registration in the register as they are put into operation), with their number and their actual value reflected in the register of objects.

At the same time, within the register, analytical accounting can be grouped into the following groups of fixed assets: furniture, inventory, equipment, other fixed assets, etc.

If the institution has not established the procedure for keeping records of property objects on off-balance account 21, such accounting should be carried out in the context of materially responsible persons in terms of the number and actual value of objects.

Accounting on account 21 in "1C: Accounting of a budgetary institution 8"

In the program "1C: Accounting of a budgetary institution 8" accounting for fixed assets worth up to 3,000 rubles. inclusive, debited from the accounting at the time of commissioning (hereinafter referred to as fixed assets in operational accounting), is kept on an off-balance account 21. Sub-accounts are opened for account 21 corresponding to the analytical accounts of account 101 "Fixed assets", on which fixed assets were accounted for before they were written off from accounting.

Order No. 152n clarifies that fixed assets that are real estate, regardless of value, are reflected in balance sheets. Recall that according to article 130 of the Civil Code of the Russian Federation, real estate objects are:

  • land;
  • subsoil plots;
  • everything that is firmly connected with the land, i.e. objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of construction in progress;
  • air and sea vessels subject to state registration, inland navigation vessels, space objects.

Other property may also be classified as immovable by law. Therefore, the following sub-accounts are opened for account 21:
21.04 "Machinery and equipment";
21.05 "Vehicles";
21.06 "Industrial and household inventory";
21.09 "Other fixed assets".

On account 21, analytical accounting is maintained by nomenclature groups (for subconto 1 "Fixed assets"), for materially responsible persons and divisions (for subconto 2 "Centers of material responsibility"), by type of activity (KVD) in quantitative and total terms.

It should be noted that in the program the accounting of fixed assets in operational accounting is provided for at the actual cost of each unit.

When working in the program, the receipt of fixed assets to account 21 is recorded by documents on the commissioning of fixed assets objects: Acceptance of fixed assets and intangible assets for accounting, Internal movement of fixed assets, Free receipt of fixed assets, Capitalization of fixed assets (IA) to account 101 (102) with the type of operation Capitalization of fixed assets based on the results of the inventory. Thus, fixed assets are accepted for accounting on account 21 at their book value, and not in a conditional valuation.

In "1C: Accounting of a budgetary institution 8", an inventory of fixed assets is maintained, and group accounting of fixed assets worth up to 3,000 rubles is also provided. inclusive. In group accounting, fixed assets are accepted for accounting at the cost of the lot. Thus, on account 21, accounting is kept at the actual cost of each unit.

The following documents are used to formalize and register the movement of fixed assets in operational accounting.

Entering OS balances in operational accounting- designed to enter incoming balances on account 21 at the beginning of work with the program "1C: Accounting of a budgetary institution 8".

Internal movement of fixed assets in operational accounting- is intended for registration of operations of internal movement of fixed assets written off from the balance sheet during commissioning. From the document, you can print the Invoice for the internal movement of fixed assets (form No. OS-2) or the Requirement-invoice M-11 (f. 0315006).

Decommissioning of operating system accounting - is intended for registration of operations for writing off objects of fixed assets from account 21 due to unsuitability for further use and for other reasons. Since the reason for the write-off of an object may be damage, shortage, loss, theft, liquidation, sale, transfer, several printing forms are provided for the document:
- Act on the write-off of soft and household equipment (f. 0504143);
- Certificate of acceptance and transfer OS-1b (f. 0306031);
- Act on the write-off of groups of fixed assets OS-4b (f. 0306033);
- Requirement-invoice M-11 (f. 0315006);
- Invoice M-15.

Work with documents is carried out in the journal Journal of OS documents in operational accounting(menu OS, NMA, NPA - Fixed assets in operational accounting). In the magazine on the button Open report you can generate a report Turnover sheet for OS in operational accounting. It also provides for the formation of Cards for the quantitative and total accounting of material assets in the form 0504041 (menu Budget accounting - Regulated registers of budget accounting). On account 21, you can generate any standard reports.

For registration of inventory data in the form No. 0504087 "Inventory list (collation sheet) for objects of non-financial assets", as well as for registration of inventory results, the document Inventory of fixed assets in operational accounting is used (menu ). In case of detection of shortages on the basis of the document a document is entered Write-off of fixed assets in operational accounting. If there are surpluses, a document is entered on the basis of the document Posting fixed assets (IA) to account 101 (102).

To draw up and register the results of an inventory of precious metals contained in fixed assets accounted for on account 21, a document is used Inventory of precious metals.

Work with documents OS inventory in operational accounting And Inventory of precious metals conducted in Inventory journal(menu OS, NMA, NPA - Inventory).

It should be noted that in order to ensure proper control over the movement of fixed assets worth up to 3,000 rubles. inclusive, written off from the balance sheet upon transfer to operation, earlier in the program "1C: Accounting of a budgetary institution 8" their operational accounting was organized in the accumulation register OS in operational accounting.

To transfer balances from the OS accumulation register in operational accounting to account 21 when switching to accounting in accordance with order No. 152n, a document is provided OS transfer in operational accounting(can be opened from Journal of OS documents in operational accounting).

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