Certain aspects of authorization of budget expenditures by the PBU. Authorization of budget expenses 502.17 account in a budget institution

06 July

In connection with the transition to new provisions of the Instructions for the application of the Unified Chart of Accounts when maintaining accounting (budget) records, accountants of state and municipal institutions are faced with difficulties in reflecting accounting transactions with accepted and deferred liabilities, as well as transactions related to the formation and use of reserves upcoming expenses.

In accordance with the Instructions for Accounting of Public Administration Sector Organizations, taking into account the changes introduced by Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n, a procedure is provided for reflecting accepted (account 502 07) and deferred (account 502 09) liabilities in accounting (budget) accounting . At the same time, as part of the formation of the accounting policy of the institution, it is necessary to detail the accounts 502 07 “Accepted liabilities”, 502 09 “Deferred liabilities” according to the corresponding codes of the Classification of the public administration sector.

Reflection in the accounting (budget) accounting of an institution of transactions with accepted obligations (account 502 07) and assumed obligations (account 502 01) depends on the method of forming contracts (transactions).

If the formation of an agreement (transaction) is carried out in accordance with the legislation of the Russian Federation using competitive methods for determining suppliers (contractors, performers), then the obligations assumed on the account of the same name 502 07 in the amount of the initial (maximum) price of the transaction are subject to reflection in the institution’s accounting by the date of placement of the notice in unified information system in the following order:

Debit 1,501 13,200, 300 Credit 1,502 17,200, 300 - government institutions at the expense of limits on budgetary obligations of the current financial year;

Debit 0 506 10 200, 300 Credit 0 502 17 200, 300 - budgetary and autonomous institutions at the expense of relevant sources of financial support for the current financial year.

In this case, the accepted obligation is reflected in accounting at the maximum price of the contract (lot), announced in the tender documentation with the indication “competitive purchase”, and is documented by a Certificate f. 0504833.

After signing a state (municipal) contract, the accepted obligation is reflected in the amount of the concluded contract, taking into account the financial periods of its execution in the following order:

for government institutions - recipients of budget funds:

Debit 1,502 17,200, 300 Credit 1,502 11,200, 300 - accepted obligations are subject to fulfillment in the current financial year;

Debit 1,502 x7,200, 300 Credit 1,502 x1,200, 300- accepted obligations are subject to fulfillment in the following planning periods:

for budgetary and autonomous institutions - recipients of subsidies:

Debit 0 502 17 200,300 Credit 0 502 11 200, 300- accepted obligations are subject to fulfillment in the current financial year;

Debit 0 502 x7 200, 300 Credit 0 502 x1 200, 300- accepted obligations are subject to fulfillment in the following planning periods.

In this case, the accepted obligation is adjusted for the difference between the announced maximum contract price and the contract price. For the amount of savings received when concluding a contract as a result of a competition, bidding, auction, request and quotation, the institution’s accounting records clarify the obligations assumed in the following order:

Debit 1,502 17,200, 300 Credit 1,501 13,200, 300- clarification of accepted obligations of the current financial year by government agencies;

Debit 1,502 x7,200, 300 Credit 1,501 x3,200, 300- clarification of accepted obligations to be fulfilled in planning periods by government agencies;

Debit 0 502 17 200, 300 Credit 0 506 10 200, 300- clarification of the assumed obligations of the current financial year by budgetary and autonomous institutions;

Debit 0 502 x7 200, 300 Credit 0 506 x0 200, 300- clarification of accepted obligations to be fulfilled in planning periods by budgetary and autonomous institutions.

In case of refusal of suppliers (contractors, performers) to conclude a state (municipal) contract, as well as in the absence of applications for transactions, the previously declared amount reflected in the accounting in the form of an accepted obligation is subject to write-off using the “Red reversal” method in the following order:

Debit 1,501 13,200, 300 Credit 1,502 17,200, 300- write-off of accepted liabilities of the current financial year by government agencies;

Debit 0 506 10 200, 300 Credit 0 502 17 200, 300- write-off of accepted obligations of the current financial year by budgetary and autonomous institutions.

If institutions conclude contracts without using competitive methods for determining suppliers (contractors, performers), i.e. without conducting competitive procedures, accepted obligations are reflected in accounting in the following order:

government institutions - recipients of budget funds:

Debit 1,501 13,200, 300 Credit 1,502 11,200, 300

Debit 1,501 x3,200, 300 Credit 1,502 x1,200, 300- assumed obligations to be fulfilled in the next planning periods;

budgetary and autonomous institutions - recipients of subsidies:

Debit 0 506 10 200, 300 Credit 0 502 11 200, 300- assumed obligations to be fulfilled in the current financial year;

Debit 0 506 x0 200, 300 Credit 0 502 x1 200, 300- assumed obligations to be fulfilled in the next planning periods.

By Order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n, accounts 401 60 “Reserves for future expenses”, 502 09 “Deferred liabilities”, which provide for the formation of reserves in accounting (budget) accounting, were introduced into the Instructions for the use of a unified chart of accounts for organizations in the public administration sector. institutions' future expenses in the amount of deferred liabilities.

Accounts 401 60 “Reserves for future expenses”, 50209 “Deferred liabilities” are used to accrue future expenses and reflect deferred obligations of the institution. Reserves are created by state and municipal institutions for the following purposes:

formation of complete and reliable information about the obligations of a public legal entity (state, municipal institution);
application of the accrual method in accounting, which provides for the reflection of expenses in the period to which they relate, regardless of when the funds were paid;
ensuring equal attribution of expenses to the financial result of the institution, including for calculating corporate income tax.

The mechanism for reserving upcoming expenses allows you to formulate the real financial result of the activities of institutions. With this mechanism, the institution does not accept monetary obligations, since these are deferred obligations. This account must record transactions arising as a result of accepting another obligation (transactions, events, operations that have or are capable of influencing the financial position of the institution, the financial result of its activities and (or) cash flow). These operations include: upcoming payment of vacations for actually worked time and compensation for unused vacations, including payments for compulsory social insurance of an employee of the institution; actually incurred expenses for which documents were not received on time (for purchased communication services, utilities, etc.); for repairs of fixed assets; upcoming payment at the request of buyers for warranty repairs, routine maintenance in cases provided for in the contract, and other upcoming payments.

In this case, the procedure for the formation of reserves (types of reserves formed, methods for assessing liabilities, date of recognition in accounting, etc.) is established by the institution as part of the formation of accounting policies. The reserve should be used only to cover those costs for which the reserve was originally created. Recognition in accounting of expenses for which a reserve for future expenses has been formed is carried out at the expense of the amount of the created reserve.

It is necessary, as part of the formation of an institution’s accounting policy, using a working chart of accounts, to ensure detailing of accounts 401 60 “Reserves for future expenses”, 502 09 “Deferred liabilities” according to the codes of the Classification of the public administration sector.

A reserve for vacation pay for employees of an institution is created for the purpose of accruing payment for the next vacation for the time actually worked, as well as future compensation for unused vacation upon dismissal of employees. Creating a reserve for vacation pay, including compensation for unused vacations, is a necessity to fix the risks of the economic activities of institutions. The method for calculating the reserve for vacation pay is established independently by the institution within the framework of its adopted accounting policies. The purpose of creating this reserve: the amount for unused vacations from previous years must be justified and declared to the budget. Otherwise, when an institution’s employees are dismissed, compensation for unused vacation from previous years can significantly reduce the institution’s wage fund for the current period. On account 502 09 “Deferred obligations” the amount of the created reserve for payment of vacations and compensation in the form of a deferred obligation is recorded, and on account 401 60 “Reserves for future expenses” the amounts of compensatory payments for unused vacation upon dismissal of employees and the amount of the reserve for payment of regular vacations are reserved.

When determining the estimated value associated with the formation of a reserve for vacation pay for actually worked time, the Ministry of Finance of Russia regulates the procedure according to which the estimated liability in the form of a reserve is determined based on the number of days of unused vacation according to the personnel service (Letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998). In this case, the institution, within the framework of its accounting policy, has the right to decide on the period for determining the estimated liability on a monthly basis (quarterly, annually). This reserve is defined as the amount of vacation pay for time actually worked by employees of the institution on the date of calculation (taking into account the amount of insurance premiums) in the following alternative order:

the amount of expenses to pay for upcoming vacations is determined individually for each employee of the institution using the formula:

Vacation reserve amount = K × salary,

where K is the number of vacation days not used by the employee for the period from the start of work to the date of calculation (the end of each month, quarter, year);

ZP - the average daily earnings of an employee, calculated according to the rules for calculating average earnings for vacation pay, as of the date of calculating the reserve;

the amount of expenses for future vacations is determined for the institution as a whole, i.e. The average salary is calculated for the entire institution using the formula:

Vacation reserve amount = K × Salary average,

where K is the total number of vacation days not used by all employees for the period from the start of work to the date of calculation (the end of each month, quarter, year);

ZPsr. - average salary for all employees of the institution as a whole;

the amount of expenses to pay for upcoming vacations is determined by individual categories of employees (groups of personnel), i.e. Average wages are calculated for individual groups (categories) of the institution’s personnel using the formula:

The amount of the vacation reserve = K1 × ZPsr.1 + K2 × ZPsr.2 + K3 × ZPsr.3….

where K1, K2, K3 - the number of all days of unused vacation for each category (group) of the institution’s personnel;

ZPsr.1, ZPsr.2, ZPsr.3 - average wages calculated for each category (group) of the institution’s personnel.

At the same time, it is advisable to calculate the reserve for the payment of insurance contributions to state extra-budgetary funds taking into account the methodology for calculating vacation pay for the time actually worked by employees adopted as part of the formation of the institution’s accounting policy. Thus, the amount of the reserve for payment of insurance premiums can be calculated accordingly in the following order:

for each employee of the institution is personalized (individually) according to the formula:

The amount of the insurance premium reserve = K × ZP × C;

on average for the institution according to the formula:

The amount of the reserve of insurance premiums = K × ZPsr. × C;

for each category (group) of the institution’s personnel according to the formula:

The amount of the reserve of insurance premiums = (K1 × ZPsr.1 + K2 × ZPsr.2 + K3 × ZPsr.3...) × C,

where C is the rate of insurance contributions to state extra-budgetary funds.

The amount of the reserve of insurance premiums can be calculated taking into account the maximum value of the base for calculating insurance contributions to state extra-budgetary funds based on information for the previous period, as well as the increasing coefficient applied to it.

Operations for the formation of reserves and deferred liabilities, using the example of the reserve for payment of vacations to employees for actually worked hours (including insurance premiums), are reflected in accounting in the following order:

Based on the calculation of the estimated value according to the method adopted by the accounting policy of the institution, the deferred liability for other subsequent years (outside the plan period) is reflected in the amount of the created reserve for payment of upcoming vacations of employees for the time actually worked (Certificate f. 0504833) in the following correspondence of accounts:

- government institutions at the expense of limits on budgetary obligations of recipients of budgetary funds (outside the planning period);

- budgetary and autonomous institutions at the expense of sources of financial support for other subsequent years (outside the planning period);

based on the calculation of the reserve for payment of upcoming vacations of employees for the actual time worked and Certificate f. 0504833 reflects the amount of the formed reserve (deferred liability) in the following correspondence of accounts:

Debit 1,401 20,211, 213 Credit 1,401 60,211, 213- government institutions;

Debit 0 109 60 (80) 211, 213 Credit 0 401 60 211, 213

on the basis of the payroll and Certificate f. 0504833, the obligation of the current financial year is accepted to pay regular vacations to employees for the time actually worked by them at the expense of the reserve previously created for these purposes (including insurance premiums), reflected in accounting in the following order:

Debit 1501 13 211, 213 Credit 1 502 11 211, 213- government institutions;

Debit 0 506 10 211, 213 Credit 0 502 11 211, 213

At the same time, at the same time, by the amount of the accepted obligation of the current financial year to pay vacations to the employees of the institution for the time actually worked, the previously reflected deferred obligations are reduced using the “Red reversal” method in the following order:

Debit 1,501 93,211, 213 Credit 1,502 99,211, 213- government institutions;

Debit 0 506 90 211, 213 Credit 0 502 99 211, 213- budgetary and autonomous institutions;

on the basis of the settlement (settlement and payment) statement and Certificate f. 0504833 the amount of vacation pay accrued at the expense of a previously created reserve for the time actually worked by employees of the institution (including insurance contributions) is reflected in accounting in the following order:

Debit 1 401 60 211, 213 Credit 1 302 11 730, 303 02…730 - government agencies;

Debit 0 401 60 211, 213 Credit 0 302 11 730, 0 303 02…730- budgetary and autonomous institutions.

Moreover, if the amount of the previously created reserve to pay for upcoming vacations of employees for the time actually worked (including insurance premiums) turns out to be less than the amount of accrued vacation pay (accrued insurance premiums), then the excess amount does not require additional accrual of the reserve. In this case, the amount of excess of accrued vacation pay over the amount of the previously created reserve for payment of upcoming vacations of employees for the time actually worked (including insurance premiums) must be reflected in accounting in the following order:

Debit 1,401 20,211, 213 Credit 1,302 11,730, 1,303 02…730- government institutions;

Debit 0 109 60 (80) 211, 213 Credit 0 302 11 730, 0 303 02…730- budgetary and autonomous institutions.

The operation of clarification (adjustment) of previously formed reserves is reflected in the accounting (budget) records of the institution as of the date of calculation in the following order:

in case of increasing the previously formed reserve - an additional account;
in case of a decrease in the previously formed reserve - the “Red reversal” method.

For the future procedure of reorganization of the institution, it is necessary to create a reserve for upcoming expenses and deferred obligations. In this case, upcoming expenses associated with the reorganization procedure are provided for (predicted), and all social payments (benefits) are justified based on the decision made by the founder. Thus, in account 401 60 “Reserves for future expenses,” the procedure for reorganizing the institution is assessed, and at the time the decision on reorganization is made, the risk is recorded. Reservations of amounts related to the future procedure of reorganization of the institution are reflected in the accounting records in the form of deferred liabilities in the amount of the created reserve for future expenses:

Debit 0 506 90200 Credit 0 502 99 200

In this case, the amount of the formed reserve for future expenses for the future procedure of reorganization of the institution is subject to reflection in account 401 60 “Reserves for future expenses” in the following order:

Debit 0 109 60 200, Credit 0 401 60 200, 0 401 20 200

Operations related to the use of the reserve for future expenses and deferred liabilities at the time of reorganization of the institution are reflected in the following order:

the amounts of obligations assumed by the institution for the current financial year related to the use of previously created reserves for future expenses are written off on the basis of the issued Certificate f. 0504833 in the following order:

Debit 0 506 10 200 Credit 0 502 11 200

At the same time, at the same time, by the amount of the accepted obligation of the current financial year for payments related to the reorganization of the institution, previously deferred obligations are reduced using the “Red reversal” method in the following order:

Debit 0 506 90 200 Credit 0 502 99 200

The use of the reserve to cover expenses (payments) for which this reserve was originally created is reflected:

Debit 0 401 60 200 Credit 0 302 00 730, 0 303 00 730 and so on.

In accordance with the rules of the Instructions for the application of the Unified Chart of Accounts (Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n), it is recommended to create reserves for upcoming expenses associated with the payment of annual remuneration for length of service and remunerations based on the results of work for the year, covering expenses for repair of fixed assets, and other purposes.

The institution must provide for the formation of appropriate reserves in its accounting policy, determine the rate of calculation (estimated values) of deductions in the current year and, if necessary, the balance of the reserve at the beginning of the next year.

If the institution grants leave for the current year in the next year, then it may have a reserve balance at the beginning of the year. At the same time, the amount of the reserve for vacation pay is specified based on the number of days of unused vacation, the average daily wages of employees and mandatory contributions to state extra-budgetary funds. The balance of the reserve for major repairs of fixed assets (repair fund) at the end of the year is allowed in cases provided for by the regulations of the founder.

Institutions that form reserves for future expenses as part of their accounting policy must take into account that at the end of the current financial year, before drawing up annual reporting, after an inventory of calculations, the amounts of reserves accrued on account 401 60 “Reserves for future expenses” are adjusted to the value of actual expenses. Moreover, if actual expenses exceed the amount of accrued reserves, then an additional entry for additional reserve accrual is made for the difference. If the actual expenses of the current financial year turn out to be less than the accrued reserve, then a reversal entry (“red reversal”) is made for the difference.

Autonomous institutions are required to keep double records of accepted obligations (in the accounts of groups 300 00 “Obligations” and 500 00 “Authorization of expenses”). How to properly organize the accounting of transactions on these accounts? In what accounting registers are such transactions carried out? On the basis of what documents and at what point should the institution’s obligations be reflected in a particular account? The answers to these questions are presented in the article.

The need to keep double records of obligations assumed by an institution in state (municipal) autonomous institutions is regulated by instructions No. 157n, 183n. In accordance with the specified regulatory documents, the Chart of Accounts provides for these purposes sections 3 “Liabilities” and 5 “Authorization of expenses”.

Group accounts have 300 00“Liabilities” reflect settlements with counterparties (suppliers and contractors, personnel, budget and extra-budgetary funds, etc.). At the same time, settlements on obligations also include settlements on advances issued (account 206 00), settlements with accountable persons (account 208 00). Accounting for transactions on these accounts is carried out in accordance with the content of the fact of economic life in the journal of transactions for wages, the journal of settlements with suppliers and contractors, the journal of transactions with non-cash funds - in terms of payment of settlements for payments to budgets, the journal for other transactions - in parts of other operations.

Group accounts 500 00“Authorization of expenses” are intended to summarize information on the progress of execution by an autonomous institution of estimated (planned) assignments approved by the plan of financial and economic activities, including the acceptance and (or) fulfillment of obligations assumed by the institution (account 502 01), accepted monetary obligations (account 502 02) for the current (next, first year following the next, second year following the next) financial year. At the same time, we note that transactions on these accounts do not affect the financial results of the institution. Accounting for such transactions is carried out in the journal for authorization transactions on the basis of primary accounting documents established by the institution independently, taking into account the requirements for authorizing the payment of accepted monetary obligations, determined by the financial authority.

Let us remind you that accepted obligations are reflected at the moment they arise (for example, concluding contracts, calculating wages, insurance premiums, taxes, accounting for other expenses of the institution). Accepted monetary obligations are reflected when, under the terms of an agreement or in accordance with laws and other regulations, the institution has an obligation to pay funds for accepted obligations. Analytical accounting of accepted obligations (monetary obligations) is kept in the obligation registration journal (form 0504064), which indicates the basis for their acceptance (name, number and date of the document), accounting account number and amount (in rubles, foreign currency), date registration of the obligation (monetary obligation) and the date of removal from accounting.

It is advisable for the institution to organize the accounting of accepted (monetary) obligations in such a way as to optimize accounting procedures for the accountant. Since, in accordance with clause 318 of Instruction No. 157n, accounting for accepted obligations is carried out on the basis of documents confirming their acceptance in accordance with the list established in the accounting policy of the institution, in the same list it is possible to specify at what point they should be reflected in accounting.

Let us consider in the table an approximate list of obligations assumed by an autonomous institution in accordance with clause 308 of Instruction No. 157n, the grounds for their acceptance and the moment of reflection in accounting for a particular account.

Name of obligation	Acceptance of obligations to accounts 300 00, 206 00, 208 000	Acceptance of obligations to account 502 01	Acceptance of monetary obligations to account 502 02
Payment under contracts for the supply of material assets, performance of work, provision of services for the needs of the institution, concluded in the reporting period, as well as obligations under contracts accepted in previous years and not fulfilled as of the beginning of the current financial year, subject to fulfillment in the current financial year		Based on concluded contracts as of the date of their conclusion	When fulfilling the terms of the contract (advance payment upon delivery of material assets, performance of work, provision of services) on the basis of an invoice, invoice, certificate of work performed, services rendered, delivery note on the date of execution in accordance with the specified basis documents
Remuneration of employees
Payroll accruals	Based on a certificate (f. 0504833) with a calculation attached according to the standards established by the legislation of the Russian Federation on the date of accrual
Payments to employees of travel expenses (including advance payments, other payments (daily allowance, traveling allowance, etc.)) in accordance with employment contracts and the legislation of the Russian Federation	Based on the employee’s application, manager’s order, advance report (if no advance was issued in advance, as well as when returning unused accountable amounts)
Payments and compensation to employees in accordance with employment contracts and legislation of the Russian Federation	Based on a certificate (form 0504833) with the attachment of a calculation according to established standards, a payroll sheet (form 0504401), a payroll sheet (form 0504403) on the date of accrual
Payment of payments to individuals stipulated by the legislation of the Russian Federation (scholarships, social benefits, etc.)	Based on the payroll (form 0504401), payroll (form 0504403) as of the date of accrual
Payment of obligatory payments provided for by the legislation of the Russian Federation to the budgets of the budget system of the Russian Federation (payment of taxes, fees, duties, contributions, other payments) established for execution in the current financial year	Based on a certificate (f. 0504833), other documents (calculations, declarations, claims) as of the date of accrual
Compensation for damage caused by an autonomous institution during the implementation of its activities, according to other payments stipulated by a court decision that has entered into legal force and is intended for execution in the current financial year	Based on court decisions as of the date of accrual (acceptance for execution)
Other obligations envisaged for execution in the current financial year (for example, transfers of funds to trade union bodies, reception and servicing of delegations (representation expenses))	Based on a certificate (f. 0504833), other documents as of the date of their accrual

Let us note once again that the institution has the right to provide in its accounting policies a different procedure for accepting obligations (including accepting the basis documents, determining the moment of accrual) taking into account the requirements for authorizing the payment of accepted monetary obligations established by the financial authority and the specifics of the institution’s activities.

Currently, the Ministry of Finance has prepared a draft order to amend the Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n, which approved unified forms of primary documents and accounting registers used by state (municipal) institutions, and Guidelines for their application (posted on the website www .minfin.ru). This project introduces a new form - notification of acceptance of obligation (f. 0504824). This notification will be used for the prompt submission of information by structural units that draw up documents to accept obligations (agreements, contracts, writs of execution, business trips, etc.) to the accounting department of the institution in order to accept budget obligations (changes to them) for accounting for the current financial year and planning period.

In practice, most questions arise when reflecting accepted monetary obligations on account 502 02, since it is not always possible to simultaneously take into account the institution’s obligations on accounts 300 00, 206 00, 208 00 and 502 02. However, if you organize their accounting correctly, there should be no difficulties . The basic rule is that when summarizing the results, the amount of accepted monetary obligations reflected in account 502 02 must be equal to the indicator of the amount of assumed obligations reflected in the corresponding accounts for recording the institution’s obligations (we will present how to check the indicators in the table below). These provisions are contained in the draft order to amend Instruction No. 183n, which is also posted on the Ministry of Finance website.

Obligations of the institution	Indicators that in total must be equal to the amount of accepted monetary obligations in account 502 02
In terms of settlements with counterparties, with the exception of settlements with accountable persons and settlements for payments to the budgets of the budget system of the Russian Federation, in the context of recipients of advance payments - legal entities, individuals, other public legal entities (counterparties)	- data from the corresponding analytical accounts of account 0 206 00 000 “Settlements on advances issued” (the difference in debit turnovers, reflecting the receipt of funds by counterparties, and credit turnovers, reflecting returns of advance payments issued in the current period and (or) offsets of advance payments in payment of accrued obligations (accepted) in the current period). In this case, advance payments provided in the current period for accepted obligations are included, minus the refunds of these advance payments made (the balances of advance payments issued, which are listed at the beginning of the current period in the corresponding analytical accounting accounts of account 0 206 00 000, are not included, as well as credit turnover, changing the named calculations); Credit turnover of the corresponding analytical accounts of account 0 302 00 000 “Calculations for accepted obligations.” In this case, accrued (accepted) monetary obligations subject to fulfillment in the current (reporting) financial year are included (credit and debit turnovers reflecting an increase (decrease) are not included)
	accounts payable for monetary obligations accepted in the current period on account of advance payments of previous years, in the indicators of accepted monetary obligations for the current period); Debit turnover of the corresponding accounts of analytical accounting of accounts 0 302 00 000 “Settlements for accepted obligations”, 0 304 02 000 “Settlements with depositors”, 0 304 03 000 “Calculations for deductions from payments for wages” (accepted monetary obligations fulfilled in the current period previous years)
Regarding settlements with accountable persons in the context of counterparties (accountable persons)	- debit turnover on the corresponding analytical accounting accounts of account 0 208 00 000 “Settlements with accountable persons” minus credit turnover on the corresponding analytical accounting accounts of the specified account (cash received by accountable persons (regardless of the method of payment) minus the return of issued in the current period advance payments); Debit turnover on the corresponding accounts of account 0 208 00 000 (cash funds received in the current period by accountable persons to compensate for overexpenditures of previous years). At the same time, the balances of advance payments issued to accountable persons, which are listed at the beginning of the reporting year on the corresponding analytical accounts of account 0 208 00 000, as well as credit turnover that changes these calculations, are not included in the indicators of accepted monetary obligations of the current period
In terms of calculations for mandatory payments to the budgets of the budget system of the Russian Federation based on analytical data in the context of payments to the budgets of the budget system of the Russian Federation	- credit turnover of the corresponding analytical accounting accounts account 0 303 00 000 “Calculations for payments to budgets” (0 303 02 730 - 0 303 13 730) (payments accrued (accepted) in the current period (taxes, contributions, duties, fees and other obligatory payments)); Debit turnover of the corresponding analytical accounting accounts account 0 303 00 000 (0 303 02 830 - 0 303 13 830) (fulfillment of obligations to pay payments (taxes, contributions, duties, fees and other obligatory payments) of previous years, which are recorded at the beginning of the current year and executed in the current period). This does not take into account the calculation indicators for overpaid payments (taxes, contributions, duties, fees and other obligatory payments), which are listed at the beginning of the current period in the corresponding analytical accounting accounts of account 0 303 00 000, as well as credit turnover that changes these calculations
In terms of calculations for the costs of servicing debt obligations in the corresponding analytical accounting accounts accounts 0 301 00 000 “Settlements with creditors under debt obligations”	- credit turnover (accrued (accepted) obligations in the current period that are subject to fulfillment in the current financial year); Debit turnover (obligations of previous years fulfilled in the current period for expenses for servicing debt obligations)

In an autonomous institution, on September 30, 2013, wages were accrued from funds received from income-generating activities in the total amount of 700,000 rubles. Personal income tax withheld - 91,000 rubles.

Insurance contributions to extra-budgetary funds were accrued in the total amount of 211,400 rubles.

On 10/07/2013, employees’ wages were transferred to their bank cards, personal income tax and insurance contributions were transferred.

The institution has established in its accounting policy to accept monetary obligations for wages, personal income tax, and insurance contributions on the day these amounts are accrued.

Contents of operation	Debit	Credit	Amount, rub.
09/30/2013. Transactions reflected on the basis of the payroll statement (form 0504401), calculations of insurance premiums, certificates (form 0504833)
Accrued wages (direct expenses*)	2 109 60 211	2 302 11 000	700 000
Personal income tax withheld	2 302 11 000	2 303 01 000	91 000
Wage obligations accepted (including personal income tax)	2 506 10 211	2 502 11 211	700 000
Monetary obligations for payment of wages have been accepted (including personal income tax)	2 502 11 211	2 502 12 211	700 000
Insurance premiums accrued to extra-budgetary funds (direct expenses*)	2 109 60 213	2 303 06 000 2 303 07 000 2 303 08 000 2 303 09 000 2 303 10 000 2 303 11 000	211 400**
Obligations for insurance premiums accepted	2 506 10 213	2 502 11 213	211 400
Monetary obligations for insurance premiums accepted	2 502 11 213	2 502 12 213	211 400
10/07/2013. Operations reflected in accordance with the regulatory document establishing the terms of payment of wages, based on the order of the manager, certificate (f. 0504833)
Salaries were transferred to employees' bank accounts (700,000 - 91,000) rub.	2 302 11 000	2 201 11 000 off-balance account 18	609 000
Personal income tax listed	2 303 01 000	2 201 11 000 off-balance account 18	91 000
Insurance contributions to extra-budgetary funds are transferred	2 303 06 000 2 303 07 000 2 303 08 000 2 303 09 000 2 303 10 000 2 303 11 000	2 201 11 000 off-balance account 18	211 400**

To simplify the example, the total amount of insurance premiums is indicated (without breakdown by account).

The autonomous institution entered into an agreement for the supply of equipment in the amount of 1,000,000 rubles. The contract provides for an advance of 30%. Final payment under the contract is made upon delivery. Expenses were made through targeted subsidies.

The accounting records reflect the following transactions:

Contents of operation	Debit	Credit	Amount, rub.
Transactions reflected on the basis of an agreement for the supply of equipment, invoices from the supplier
Commitments accepted	5 506 10 310	5 502 11 310	1 000 000
An advance payment of 30% has been made	5 206 31 000	5 201 11 000 off-balance account 18	300 000
	5 502 11 310	5 502 12 310	300 000
Transactions reflected upon the delivery of equipment (based on an agreement for the supply of equipment, delivery note from the supplier, invoice)
Equipment arrived	5 106 31 000	5 302 31 000	1 000 000
Final payment made	5 302 31 000	5 201 11 000 off-balance account 18	700 000
Monetary obligations accepted	5 502 11 310	5 502 12 310	700 000
The advance has been offset	5 302 31 000	5 206 31 000	300 000

The autonomous institution issued from the cash register funds for travel expenses at the expense of subsidies allocated for the implementation of the state task, including daily allowance - 500 rubles, money for travel - 5,000 rubles, money for hotel accommodation - 6,000 rubles. Upon returning from a business trip, the accountable person returned the unspent amount for hotel accommodation in the amount of 350 rubles.

The accounting records reflect the following transactions:

Contents of operation	Debit	Credit	Amount, rub.
Transactions reflected on the basis of an application for the issuance of money on account
Cash issued from the cash register for travel expenses:
- daily allowance	4 208 12 000	4 201 34 000	500
- for travel	4 208 22 000	4 201 34 000	5 000
	4 208 26 000	4 201 34 000	6 000
The accepted obligations are reflected:
- daily allowance	4 506 10 212	4 502 11 212	500
- travel	4 506 10 222	4 502 11 222	5 000
- hotel accommodation	4 506 10 226	4 502 11 226	6 000
The accepted monetary obligations are reflected:
- daily allowance	4 502 11 212	4 502 12 212	500
- travel	4 502 11 222	4 502 12 222	5 000
- hotel accommodation	4 502 11 226	4 502 12 226	6 000
Transactions reflected on the basis of the approved advance report
Accrued expenses (general business*):
- daily allowance	4 109 80 212	4 208 12 000	500
- for travel	4 109 80 222	4 208 22 000	5 000
- for hotel accommodation	4 109 80 226	4 208 26 000	5 650
The unspent amount for hotel accommodation was deposited into the institution's cash desk	4 201 34 000	4 208 26 000	350
The decrease in accepted obligations is reflected (using the “red reversal” method)	4 506 10 226	4 502 11 226	(350)
The decrease in accepted monetary obligations is reflected (using the “red reversal” method)	4 502 11 226	4 502 12 226	(350)

In accordance with the accounting policy of the institution.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

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

What new accounts for accounting for transactions for authorizing expenses were introduced in instructions No. 157n, No. 174n? How are they used? What does “advance cash obligations” mean?

17.01.2017

By Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 209n “On introducing amendments to some orders of the Ministry of Finance of the Russian Federation in order to improve budget (accounting) accounting and reporting” (hereinafter referred to as Order of the Ministry of Finance of the Russian Federation No. 209n) changes were made to the procedure for reflecting transactions in the accounting accounts on authorization of expenses by supplementing the Unified Chart of Accounts with new accounts. The changes will apply from January 1, 2017. As of the date the journal was prepared for publication, Order No. 209n of the Ministry of Finance of the Russian Federation was being registered with the Ministry of Justice; after registration, the date of application of the new norms discussed in this article may be changed. Within the framework of the article, we will consider how the procedure for reflecting transactions for authorizing expenses in the accounting accounts will change.

The Unified Chart of Accounts is supplemented with the following accounts:

0 502 03 000 “Accepted advance monetary obligations”;
0 502 04 000 “Advance monetary obligations for execution”;
0 502 05 000 “Fulfilled monetary obligations”

In connection with the introduction of new accounts, which institutions will begin to use starting next year when reflecting transactions for authorizing expenses, Order of the Ministry of Finance of the Russian Federation No. 209n introduced changes to section. 4 Instructions No. 157n.

Let's talk about the most interesting and important innovations in this section.

CONCEPTS USED FOR THE PURPOSES OF ACCOUNTING THE OBLIGATIONS ACCEPTED BY AN INSTITUTION.

Paragraph 308 of Instruction No. 157n has been supplemented with the following new concepts:

advance monetary obligations - the obligation of an institution to pay certain funds as an advance payment (advance) to a legal entity or individual in accordance with the terms of a civil transaction before the delivery of necessary goods, performance of work, or provision of services.
deferred liabilities - obligations of an institution, the amount of which is determined at the time of their acceptance conditionally (calculated) and (or) for which the time (financial period) for their fulfillment is not determined, provided that a reserve for future expenses is created in the records of the institution for these obligations.

END OF THE CURRENT FISCAL YEAR.

At the end of the current financial year, the indicators (balances) on the corresponding analytical accounts for accounting for fulfilled monetary obligations and approved planned assignments for income (receipts), expenses (payments) of the current financial year are not transferred to the next year. Paragraph 312 of Instruction No. 157n is supplemented with a paragraph establishing that the indicators (balances) of obligations of the current financial year (except for fulfilled monetary obligations), formed based on the results of the reporting financial year, are subject to re-registration in the year following the reporting financial year.

ANALYTICAL AND DOCUMENTARY ACCOUNTING OF LIABILITIES.

Paragraph 313 of Instruction No. 157n has been supplemented with a new paragraph, according to which analytical accounting of obligations reflected in authorization accounts is carried out by institutions in the context of creditors (groups of creditors) (suppliers (sellers), contractors, executors, other creditors) in respect of which obligations are assumed, and (or) contracts (agreements), as well as other analytics established as part of the formation of the accounting policy of the accounting entity.

Accounting for transactions with obligations is carried out in the journal for other transactions on the basis of primary documents (accounting documents) approved by the institution. This clarification was introduced by Order of the Ministry of Finance of the Russian Federation No. 209n in paragraph 314 of Instruction No. 157n.

ACCOUNTING OF LIABILITIES.

Paragraph 318 of Instruction No. 157n establishes general provisions for the use of account 0 502 00 000 “Liabilities”. By Order of the Ministry of Finance of the Russian Federation No. 209n, this paragraph is set out in a new edition, from which it follows that this account is intended to take into account indicators of obligations of the current (next) financial year, the first and second years of the planning period, other regular years (outside the planning period) and included in the current financial year of changes in the indicators of obligations not only by institutions, but also by the Federal Treasury.

Liabilities are accounted for on the basis of documents confirming their acceptance (occurrence), in accordance with the list established by the institution as part of the formation of accounting policies, taking into account the requirements for documents provided for by the procedure for accounting for budgetary and monetary obligations by the Federal Treasury and financial authorities.

Accepted (accepted) obligations are grouped by accounts containing the corresponding analytical code of the synthetic account group. Analytical codes of the synthetic account 0 502 00 000 are given in paragraph 319 of Instruction No. 157n. By Order of the Ministry of Finance of the Russian Federation No. 209n, this account was supplemented with the following analytical codes:

3 “Accepted advance monetary obligations”;
4 “Advance monetary obligations to be fulfilled”;
5 “Fulfilled monetary obligations.”

By Order of the Ministry of Finance of the Russian Federation No. 209n, changes were also made to Instruction No. 174n. However, the text of the order does not contain accounting entries for accounts 0 502 03 000, 0 502 04 000 and 0 502 05 000. Following the accounting methodology established by instructions No. 157n, No. 174n, let’s look at an example of how to reflect transactions for authorizing expenses for budget accountants institutions apply account data.

Example

A budgetary institution, using competitive methods to determine a supplier, entered into a contract for the supply of equipment worth 800,000 rubles. The initial (maximum) price indicated in the notice of purchase is 900,000 rubles. The terms of the contract provide for payment of an advance in the amount of 30% of the contract value (RUB 240,000). After the contract was concluded, the contractor issued an invoice for the amount of the advance, which was paid by the contracting institution. When delivering the equipment, the supplier issued an invoice and waybill TORG-12 to the customer institution, which reflected the cost of the supplied equipment (RUB 800,000). The customer institution paid for the contract, taking into account the amount of the advance payment (the amount of the final payment under the contract was 560,000 rubles). Transactions are carried out within the framework of activities financed by subsidies for the execution of the founder’s assignment.

The transactions described in the example in the expense authorization accounts will be reflected as follows:

			Amount, rub.
A notice of equipment procurement has been posted in the unified information system
Expenditure obligations accepted upon conclusion of the contract
The amounts of expenditure obligations when concluding a contract based on the results of competitive procedures have been clarified
Advance monetary obligations accepted for accounting
Advance monetary obligations accepted for execution

Monetary obligations in the amount of final payment under the contract have been accepted
Monetary obligations under the contract have been fulfilled

Here I would like to note that the provisions of Instruction No. 174n by Order of the Ministry of Finance of the Russian Federation No. 209n were supplemented by correspondence of accounts to reflect transactions in the amounts of deferred liabilities accepted by a budgetary institution. In particular, clauses 166 and 167 of Instruction No. 174n have been updated. The credit indicator for account 0 502 99 000 “Deferred liabilities for other subsequent years (outside the planning period)” reflects the amount of deferred liabilities of budgetary institutions, the value of which is determined at the time of their acceptance conditionally (calculated), and (or) for which the time is not determined (financial period) of their execution, subject to the creation of a reserve for future expenses (deferred obligations) in the accounting of the budgetary institution for these obligations. The amounts of liabilities assumed by a budgetary institution due to previously formed deferred liabilities are reflected in the following entry:

Debit of the corresponding analytical accounts of account 0 502 99 000 “Deferred liabilities”

Credit to the corresponding analytical accounting accounts of account 0 502 01 000 “Accepted obligations”

Accounting entries reflecting the creation of a reserve for deferred obligations and the assumption of obligations to spend such a reserve, taking into account the changes made, will be as follows:


Deferred liabilities, the amount of which was determined by calculation, were taken into account
Liabilities accepted by the institution at the expense of a previously created reserve (the transaction reflects a decrease in the created reserve)
Monetary obligations have been accepted (in the amount to be paid from the created reserve)
Monetary obligations fulfilled

ACCOUNTING OF PLANNED ASSIGNMENTS.

Budgetary institutions, the amounts of income (receipts) and expenses (payments) approved in the plan of financial and economic activities for the corresponding financial years and changes made to the plan of financial and economic activities are taken into account in account 0 504 00 “Estimated (planned, forecast) assignments” (p 324 Instructions No. 157n). The word “forecast” has been added to the name of the account.

Analytical accounting of planned assignments is carried out in the context of types (codes, if any) of income (receipts), expenses (payments) in the structure provided for by the financial and economic activity plan of the institution approved for the relevant financial years, the law (decision) on the budget (clause 325 Instructions No. 157n).

The accounting entries for account 0 504 00 000 have not undergone any changes.

APPROVED AMOUNT OF FINANCIAL SECURITY.

Accounting for amounts approved by the plan of financial and economic activities of the institution for the corresponding financial years, estimated (planned) assignments for income (receipts) (changes made in the prescribed manner during the current financial year) is kept on account 0 507 00 000 “Approved volume of financial support” (clause 328 of Instruction No. 157n).

Analytical accounting for account 0 507 00 000 is carried out in the context of types (codes, if any) of income (receipts) in the structure provided for by the financial and economic activity plan of the institution approved for the relevant financial years, the law (decision) on the budget (clause 329 of the Instructions No. 157n).

The accounting entries for account 0 507 00 000 have not changed.

* * *

In conclusion, let’s consider theses:

Instruction No. 157n has been supplemented with new concepts of “advance monetary obligations”, “deferred obligations”;
The unified chart of accounts has been supplemented with the following new accounts: 0 502 03 000 “Accepted advance monetary obligations”; 0 502 04 000 “Advance cash obligations to be fulfilled”; 0 502 05 000 “Fulfilled monetary obligations”;
paragraph 166 of Instruction No. 174n now establishes that the credit indicator for account 0 502 99 000 “Deferred liabilities for other subsequent years (outside the planning period)” reflects the amount of deferred liabilities of budgetary institutions, the value of which is determined at the time of their acceptance conditionally (calculated) and (or) for which the time (financial period) for their execution has not been determined, provided that a reserve for future expenses (deferred obligations) is created in the accounting of the budgetary institution for these obligations;

10th of March

From January 1, 2015, all state and municipal institutions must make the transition to the new provisions of the Instructions for the Application of the Unified Chart of Accounts (Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n). When institutions, as part of the formation of accounting policies, decide to create reserves for future expenses (deferred liabilities), difficulties arise in reflecting transactions in the accounting records of the institution associated with their formation and use.

In accordance with the order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n and the Methodological Recommendations for the transition to new provisions of the Instructions for the Application of the Unified Chart of Accounts (letter of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 02-07-07/66918) it is regulated for all institutions to introduce the appropriate changes to accounting policies in 2015, including the established the procedure for recording events after the reporting date. In this order, it is necessary to determine the following provisions:

the person responsible for making decisions on recording transactions after the reporting date (usually the chief accountant);
list of events after the reporting date;
information included in the indicators of the reporting period;
the date (deadline) until which primary accounting documents reflecting events after the reporting date are accepted;
conditions for the materiality of these events when reflecting the results of the institution’s activities;
other provisions related to events after the reporting date (deferred liabilities).

In order to accrue future expenses and reflect deferred obligations of the institution, paragraphs 302.1 and 318 of the Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (as amended by Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n), new accounts were introduced 401 60 And 502 09 "Deferred obligations." The mechanism for reserving upcoming expenses allows you to formulate the real financial result of the activities of institutions. With this mechanism, monetary obligations by the institution are not accepted as these are deferred obligations. This account must record transactions arising as a result of the assumption of an obligation (transactions, events, operations that have or are capable of influencing the financial position of the institution, the financial result of its activities and (or) cash flow). These operations include the following upcoming expenses (deferred liabilities) of the institution:

upcoming payment of vacations for actually worked time and compensation for unused vacations, including upon dismissal, including payments for compulsory social insurance of an employee of the institution;
upcoming payment at the request of buyers for warranty repairs, routine maintenance in cases stipulated by the contract;
upcoming payments related to the founder’s decision to restructure the activities of the institution, including the creation, change of the structure (composition) of separate divisions of the institution and (or) changes in the types of activities of the institution, as well as when making a decision to reorganize or liquidate the institution;
upcoming payments arising from claims and lawsuits as a result of facts of economic life, including within the framework of pre-trial (out-of-court) consideration of claims, in the amount of amounts presented for the establishment of penalties (penalties), other compensation for damages (losses), in including those arising from the terms of civil agreements (contracts);
upcoming payments arising in the event of claims (claims) against a public legal entity related to compensation for damage caused to an individual or legal entity as a result of illegal actions (inactions) of government bodies or officials of these bodies, including as a result of the issuance of acts of bodies state authorities that do not comply with the law or other legal act, as well as expected legal expenses (costs), in the event of claims (suits) being presented to the institution in accordance with the legislation of the Russian Federation, and other similar expected expenses;
liabilities of an institution arising from facts of economic activity (transactions, operations), the accrual of which there is uncertainty in their amount at the reporting date due to the lack of primary accounting documents;
for other obligations (other upcoming payments) not determined by the amount and (or) time of execution, in cases provided for by the act of the institution adopted when forming its accounting policies.

In accordance with the edition of the Instructions for accounting of budgetary institutions (order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n) and the Instructions for accounting of autonomous institutions (order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n), as well as

Methodological recommendations for the transition to the new provisions of the Instructions for the application of the Unified Chart of Accounts (letter of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 02-07-07/66918) provide for the following procedure for the movement of reserves for future expenses (deferred liabilities) using section 5 of the Unified Chart of Accounts accounting:

the amount of deferred liabilities accepted by the institution in the amount formed reserves for upcoming expenses must be reflected in the following order:

Debit 0 506 90 200 “The right to accept obligations for other subsequent years (outside the planning period)”

Credit 0 502 99 200 “Deferred liabilities for other future years (outside the planning period).”

It must be taken into account that amount of reduction of liabilities according to the formed reserve for future expenses, as well as the acceptance of obligations at the expense of the specified reserve is reflected "Red reversal" method;

The amounts of obligations assumed by the institution related to the use of previously created reserves for future expenses are reflected in the following order:

Debit 0 502 09 200 "Deferred obligations"

Credit 0 502 01 200 "Commitments accepted."

Operations related to the formation and use of specific reserves for future expenses (deferred liabilities) are subject to reflection in the accounting records of budgetary and autonomous institutions in the following order:

reserve for future expenses and deferred obligations (for example, for a future reorganization procedure of the institution). In this case, upcoming expenses associated with the reorganization procedure are provided for (predicted), and all social payments (benefits) are justified based on the decision made by the founder. Thus, On account 401 60 “Reserves for future expenses” evaluates the procedure for reorganizing an institution and at the time of making a decision on reorganization, the risk is recorded. Reservations of amounts associated with the future procedure of reorganization of the institution are reflected in the accounting records as deferred liabilities for the amount of the created reserve for upcoming expenses:

Debit 0 506 90 200

Credit 0 502 99 200 “Deferred obligations for other future years.”

In this case, the amount of the formed reserve for upcoming expenses for the future procedure of reorganization of the institution is subject to reflection in the account 401 60 “Reserves for future expenses” in the following order:

Debit 0 109 60 200 “Costs for manufacturing finished products, performing work, services”

0 401 20 200 "Expenditures of the current financial year"

Credit 0 401 60 200

Transactions related to the use of the reserve for future expenses and deferred liabilities at the time of reorganization of the institution are reflected in the following order:

amounts adopted By establishing obligations related to the use of previously created reserves for future expenses, the following are written off:

Debit 0 502 09 200 "Deferred obligations"

Credit 0 502 01 200 "Accepted obligations";

The use of the reserve to cover expenses (payments) for which this reserve was originally created is reflected:

Debit 0 401 60 200 “Reserves for future expenses”

Credit 0 302 00 730“Calculations for accepted obligations”, 0 303 00 730 “Calculations for payments to budgets”;

reserve for vacation pay for employees of the institution is created for the purpose of calculating payment for the next vacation for the time actually worked, as well as future compensation for unused vacation upon dismissal of employees. Creating a reserve for vacation pay, including compensation for unused vacations, is a necessity to fix the risks of the economic activities of institutions. In this case, the method of calculating the reserve for vacation pay is established independently by the institution within the framework of its adopted accounting policies. The purpose of creating this reserve: the amount for unused vacations from previous years must be justified and declared to the budget. Otherwise, when an institution’s employees are dismissed, compensation for unused vacation from previous years can significantly reduce the institution’s wage fund for the current period. On account 502 09 “Deferred liabilities” records the amount of the created reserve for payment of vacations and compensation in the form of a deferred liability, and in the account 401 60 “Reserves for future expenses” reserve the amount of compensatory payments for unused vacation upon dismissal of employees and the amount of the reserve for payment of regular vacations in the following order:
reflection of amounts associated with the reserve for payment of regular vacations and future compensation for unused vacation upon dismissal of employees in accounting in the form deferred liabilities for the amount of the created reserve for future expenses, taking into account insurance premiums:

Debit 0 506 90 211, 213 “The right to accept obligations for other subsequent years”

Credit 0 502 99 211, 213

The accrual of the amount of the formed reserve for payment of regular vacations and future compensation for unused vacation upon dismissal of employees is reflected in the accounting records of the institution:

Debit 0 109 60 211 “Wage costs in the cost of finished products, works, services”, 0 401 20 211 "Payroll expenses"

Credit 0 401 60 211 - “Reserves for upcoming expenses for vacation pay”;

The accrual of the amount of the reserve for payment of vacations and compensation in terms of insurance premiums (deferred obligations for the transfer of insurance premiums) is reflected:

Debit 0 109 60 213 “Costs of accruals for wage payments in the cost of finished products, works, services”,

0 401 20 213 “Expenses for accruals for wages and salaries”

Credit 0 401 60 213 - “Reserves for future expenses on insurance premiums.”

Operations for using the reserve to pay for regular vacations and for calculating compensation for unused vacation upon dismissal of employees (including insurance premiums) during the financial year are reflected in accounting in the following order:

the amounts of deferred liabilities accepted by the institution related to the payment of regular vacations and the accrual of compensation for unused vacation upon dismissal of employees (including insurance premiums) are written off at the time the reserve for accepted obligations is used:

Debit 0 502 09 211, 213 "Deferred obligations"

Credit 0 502 01 211, 213 "Accepted obligations";

the use of the reserve for accrual of expenses for payment of regular vacations and compensation for unused vacation upon dismissal of employees (including insurance premiums) is reflected:

Debit 0 401 60 211 “Reserves for upcoming expenses for vacation pay”, 0 401 60 213 “Reserves for future expenses on insurance premiums”

Credit 0 302 11 730"Payroll calculations" 0 303 02…730 “Calculations for insurance premiums...”;

reserve for expenditure obligations for contested cases in the courts it is necessary to form institutions, since the obligation for legal claims against legal entities should be created (planned) not at the time of its execution. In accounting, the formation of this reserve (deferred liabilities) and the use of this reserve must be reflected in the following order:
the amounts of deferred obligations in the amount of the formed reserve for payment of obligations disputed in court are reflected:

Debit 0 506 90 200 “The right to accept obligations for other subsequent years”

Credit 0 502 99 200 “Deferred liabilities for other future years”;

The accrual of reserve amounts for payment of obligations contested in court (judicial proceedings) is reflected:

Debit 0 401 20 200 “Expenses of an economic entity” (040120290)

Credit 0 401 60 200 “Reserves for future expenses” (040160290).

Transactions involving the use of the reserve to pay for obligations disputed in court during the financial year are subject to reflection in accounting in the following order:

The amounts of obligations assumed by the institution related to the use of the previously created reserve to pay for obligations contested in court are reflected:

Debit 0 502 09 200 "Deferred obligations" (050209290)

Credit 0 502 01 200 “Accepted obligations” (050201290);

accrual of expenses for payment of obligations, including those recognized in court, from the reserve created for legal proceedings is reflected:

Debit 0 401 60 000 “Reserves for future expenses” (040160290)

Credit 0 302 00 000“Calculations for accepted obligations” (030291730), 030300000 “Calculations for payments to budgets” (030305730);

reserve for compensation of damage caused to an individual, including legal costs, state fees, etc. The recording of a transaction related to this reserve is carried out similarly to the movement of the reserve for expenditure obligations in contested cases in the courts;
reserve for the costs of disposal of the institution's property is created at the time of acquisition of property and is used, for example, during the liquidation of fixed assets, during the disposal of materials consumed in medical institutions, etc. When creating this reserve, a problem arises in assessing the reserve for disposal of property, therefore, if necessary, this reserve must be indexed and adjusted at the end of the year.

Operations related to the formation and use of reserves (deferred liabilities) for the disposal of the institution’s property are reflected in accounting in the following order:

the amounts of deferred liabilities in the amount of the formed reserve for the costs of disposal of the institution’s property are reflected:

Debit 0 506 90 200 “The right to accept obligations for other subsequent years” (050690226)

Credit 0 502 99 200 “Deferred liabilities for other upcoming years” (050299226);

The accrual of the amount of the reserve for the restoration of the consequences of the operation of fixed assets, included in the cost of fixed assets (estimated values) at the time of acquisition of property, is reflected:

Debit 0 106 00 000 “Investments in non-financial assets” (010601310, 010501340, etc.)

Credit 0 401 60 200 “Reserves for future expenses” (040160226).

Operations for the use of the reserve associated with the disposal of the institution’s property to pay obligations during the financial year are reflected in accounting in the following order:

The amounts of obligations assumed by the institution related to the use of the previously created reserve to pay for obligations for the disposal of the institution’s property are reflected:

Debit 0 502 09 200 "Deferred obligations" (050209226)

Credit 0 502 01 200 “Accepted obligations” (050201226);

The use of the reserve for the disposal of property at the time of its disposal from accounting associated with the accrual of costs for the disposal of fixed assets (materials) to restore the consequences of operation is reflected:

Debit 0 401 60 200 “Reserves for future expenses” (040160226)

Credit 0 302 00 000 “Calculations for accepted obligations” (030226730);

reserve for expenses incurred for which settlement documents were not received as of the reporting date, is created based on estimated values.

Transactions related to the formation and use of reserves (deferred liabilities) for expenses incurred, for which settlement documents have not been received as of the reporting date, are subject to reflection in accounting in the following order:

the amounts of deferred liabilities in the amount of the formed reserve for expenses incurred, for which settlement documents were not received as of the reporting date, are reflected:

Debit 0 506 90 200 “The right to accept obligations for other subsequent years”

Credit 0 502 99 200 “Deferred liabilities for other future years”;

The accrual of the reserve amount for expenses incurred for which settlement documents have not been received (based on estimated values) is reflected:

Debit 0 109 00 200 “Costs for the production of finished products, performance of work, services”, 0 401 20 200 "Expenses of an economic entity"

Credit 0 401 60 200 “Reserves for future expenses.”

Operations to use the reserve for expenses incurred, for which settlement documents have not been received as of the reporting date, when these settlement documents are received during the current financial year, are reflected in accounting in the following order:

The amounts of obligations assumed by the institution related to the use of the previously created reserve to pay these obligations, upon receipt of settlement documents, are reflected:

Debit 0 502 09 200 "Deferred obligations"

Credit 0 502 01 200 "Accepted obligations";

accrual of expenses for payment of obligations at the expense of the created reserve, upon receipt of settlement documents, is reflected:

Debit 0 401 60 200 “Reserves for future expenses”

Credit 0 302 00 000 "Calculations for accepted obligations."

If necessary, budgetary and autonomous institutions, as part of the formation of accounting policies, can create other reserves (deferred liabilities), for example, for the payment of income tax (at the expense of income) in the following order:

The accrual of the amount of the reserve for the deferred liability for payment of income tax on income-generating activities is reflected:

Debit2 401 10 100 “Income of an economic entity” (240110130)

Credit2 401 60 000 “Reserves for future expenses” (240160130);

The accrual of income tax at the expense of the created reserve to pay income tax for the reporting period is reflected:

Debit2 401 60 000 “Reserves for future expenses” (240160130)

Credit2 303 03 730 "Income tax".

In accordance with the rules of the Instructions for the application of the Unified Chart of Accounts (Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n), it is recommended to create these reserves for upcoming expenses associated with the payment of annual remuneration for length of service and remunerations based on the results of work for the year, covering expenses for repair of fixed assets and other purposes.

To create appropriate reserves, the institution must provide for them in the institution’s accounting policy for the corresponding year, determine the rate for calculating monthly contributions in the current year and, if necessary, the balance of the reserve at the beginning of the next year.

For example, if the institution provides leave for the current year in the next year, then it may have a reserve balance at the beginning of the year. At the same time, the amount of the reserve for vacation pay is specified based on the number of days of unused vacation, the average daily wages of employees and mandatory contributions to state extra-budgetary funds. The balance of the reserve for major repairs of fixed assets (repair fund) at the end of the year is allowed in cases provided for by the regulations of the founder.

Institutions that form reserves for future expenses as part of their accounting policies must take into account that at the end of the current financial year, before drawing up annual reporting, after an inventory of calculations, accrued on the account 401 60 “Reserves for future expenses” the amount of reserves is adjusted to the amount of actual expenses. Moreover, if actual expenses exceed the amount of accrued reserves, then an additional entry for additional reserve accrual is made for the difference. If the actual expenses of the current financial year are less than the accrued reserve, then a reversal entry is made for the difference ( "red reversal").

500th authorization accounts can easily confuse even an experienced specialist. In the article we will talk about the features and difficulties of accounting. Let us give examples that will help an accountant of a budgetary institution understand.

The accounts of the 500th group summarize information on the execution of planned assignments of the FCD plan. Which account to use in a particular case depends on the accounting object:

liabilities - 0 502 00 000;
estimated (planned, forecast) assignments - 0 504 00 000;
the right to assume obligations - 0 506 00 000;
approved amount of financial support - 0 507 00 000;
financial security received - 0 508 00 000.

Important article:

The code that is indicated in digit 22 of the account number (0 500 00 000) depends on which financial period the obligation belongs to (see note on page 20). Let's look at how to use 500 accounts.

Account 0 502 00 000 “Liabilities”

Account 0 502 00 000 reflects accepted budgetary and monetary, accepted and deferred liabilities. They are the ones that cause the greatest difficulties, since data on them is included in the reporting (f. 0503738, f. 0503775).

For the credit account, 0 502 01 000 reflects the amount of liabilities that the institution has accepted. These are, for example, the amounts of concluded contracts, wages, payroll taxes, payments under writs of execution.

And on the credit of the account 0 502 02 000 - the amount of monetary obligations assumed by the institution. These may be accountable amounts, property value, advances on contracts, etc.

When services are provided or property has been received, but have not yet been paid for, an unfulfilled monetary obligation arises. In the financial statements, this amount is given in column 11 of form 0503738. And it should be equal to accounts payable in form 0503769.

Account 0 502 07 000 takes into account accepted liabilities. The account is used if the institution has concluded a contract in a competitive manner. Saving amounts are shown in the debit of the account.

Example 1:

The institution posted a notice of an auction for the purchase of a car with a maximum price of 1 million rubles. As a result of the auction, a contract was signed for 830 thousand rubles. (KFO 4).

The accountant made the following entries in the accounting:

DEBIT 07 01 0000000000 244 4 506 10 310
CREDIT 07 01 0000000000 244 4 502 17 310
- 1,000,000 rub. - an obligation has been accepted when posting a notice;

CREDIT 07 01 0000000000 244 4 502 11 310
- 830,000 rub. - an obligation was accepted when concluding a contract;

DEBIT 07 01 0000000000 244 4 502 17 310
CREDIT 07 01 0000000000 244 4 506 10 310
- 170,000 rub. - the amount of savings is reflected.

The 500th account 0 502 99 000 is used for deferred obligations for other subsequent years (outside the planning period). That is, it appears in accounting when an accountant creates, for example, a reserve for vacation pay. In this case, the amount of the reserve is shown on the loan. Postings are made in conjunction with postings to account 0 401 60 000 “Reserves for future expenses”. The amounts of accepted liabilities due to previously formed deferred liabilities are reflected in the credit of account 0 502 01 000 and the debit of account 0 502 99 000.

Example 2:

In 2016, a budgetary educational institution accrued a reserve for upcoming vacations in the amount of 100 thousand rubles. In 2017, it used the created reserve.

The accountant recorded these transactions with the following entries:

DEBIT 07 02 0000000000 111 4 401 20 211
CREDIT 07 02 0000000000 111 4 401 60 211
- 100,000 rub. - a reserve has been accrued to pay for upcoming vacations;

DEBIT 07 02 0000000000 111 4 506 91 211
CREDIT 07 02 0000000000 111 4 502 99 211
- 100,000 rub. - a budget commitment has been made towards the vacation reserve;

DEBIT 07 02 0000000000 111 4 401 60 211
CREDIT 07 02 0000000000 111 4 302 11 211
- 20,000 rub. - amounts were accrued to pay for vacations in 2017 from the reserve;

DEBIT 07 02 0000000000 111 4 502 99 211
CREDIT 07 02 0000000000 111 4 502 11 211
- 20,000 rub. - the 2017 obligation was accepted using the previously created reserve;

DEBIT 07 02 0000000000 111 4 506 10 211
CREDIT 07 02 0000000000 111 4 506 91 211
- 20,000 rub. - an obligation has been accepted at the expense of previously formed deferred obligations.

Account 0 504 00 000 “Estimate (planned, forecast) assignments”

Account 0 504 00 000 takes into account the execution of planned assignments in the context of accounting objects. The debit indicator is the amount of planned appointments:

for expenses (account 0 504 00 200);
for the acquisition of non-financial assets (account 0 504 00 300);
for the acquisition of financial assets (account 0 504 00 500);
for repayment of debt obligations (account 0 504 00 800).

The credit indicator reflects the amount of estimated assignments:

by income (account 0 504 00 100);
on disposal of financial assets (account 0 504 00 600);
to increase liabilities (account 0 504 00 700).

Analytical accounting of transactions on this account is kept in the card for recording estimated (planned) assignments.

Example 3:

The budgetary institution included in the plan of financial and economic activities: income from the provision of paid services - 2 million rubles; expenses for paying wages - 1.5 million rubles; accruals for wage payments - 300 thousand rubles; purchase of supplies - 200 thousand rubles.

The accountant showed it in accounting like this:

DEBIT 07 04 0000000000 130 2 507 10 130
CREDIT 07 04 0000000000 130 2 504 11 130
- 2,000,000 rub. - the amount of income is reflected;

DEBIT 07 04 0000000000 111 2 504 11 211
CREDIT 07 04 0000000000 111 2 506 10 211
- 1,500,000 rub. - expenses for paying salaries are reflected;

DEBIT 07 04 0000000000 119 2,504 11,213
CREDIT 07 04 0000000000 119 2,506 10,213
- 300,000 rub. - expenses related to wage accruals are reflected;

DEBIT 07 04 0000000000 244 2 504 11 340
CREDIT 07 04 0000000000 244 2,506 10,340
- 200,000 rub. - expenses for the purchase of supplies are reflected.

Account 0 506 00 000 “Right to assume obligations”

Account 0 506 00 000 reflects the scope of the institution’s right to assume obligations within the limits of the FCD plan. The credit indicator for analytical accounting accounts reflects the volume of obligations in monetary terms, the acceptance of which is secured by planned assignments for income or receipts. How to use an account in accounting, see examples 1, 2, 3.

500th account 0 507 00 000 “Approved volume of financial support”

The debit of account 0 507 00 000 indicates information about the income and receipts of the institution, which are approved by the FCD plan for the corresponding financial year. And for the loan - the amount of execution.

The return of previously received income or receipts is reflected in the “red reversal” method on the credit of analytical accounting accounts (0 507 00 400, 0 507 00 600, 0 507 00 700) and the debit of the corresponding analytical accounting accounts (account 0 508 000 00).

Example 4:

In the FCD plan, the educational institution approved income from the provision of paid services - 2 million rubles.

The accountant recorded the following entries:

DEBIT 07 02 0000000000 130 2 507 10 130
CREDIT 07 02 0000000000 130 2 504 11 130
- 2,000,000 rub. - the amount of income is reflected.

Account 0 508 00 000 “Financial security received”

The debit of account 0 508 00 000 shows the amount of financial security, income, and receipts that the institution received in the current financial year.

The amounts of returns of previously received income (receipts) are reflected in the debit of account 0 508 00 000 using the “red reversal” method and the credit of the corresponding analytical accounts of account 0 507 00 000.

Example 5:

The educational institution returned payment to the customer for services not provided in the amount of 15 thousand rubles.

When preparing the entries, the accountant used the “red reversal” method:

DEBIT 07 02 0000000000 130 2 508 10 130
CREDIT 07 02 0000000000 130 2 507 10 130
- 15,000 rub. - reflects the amount of return of previously received income.