In the economic activity of an institution, a situation may arise when financing from a certain source of financial support is not enough to repay the existing accounts payable. This may be due to a temporary lack of funding from this source.
For example, an institution may need to urgently pay arrears for communication services or utilities so that the relevant supplier does not suspend the provision of service (for example, turn off the telephone or heating).

In this case, the institution has the right to use funds from another source of financial security to pay off accounts payable within the limits of the balance on the personal account with subsequent reimbursement. We will consider the procedure for recording such transactions in accounting in this article.

BASES FOR RECORDING INTERNAL BORROWING OPERATIONS

The possibility of using operations for internal borrowing of funds is expressly provided for in paragraphs. 146 and 147 Instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), used in accounting for budgetary institutions, and paragraphs. 174 and 175 Instructions, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter referred to as Instruction No. 183n), used in accounting for autonomous institutions.

Internal borrowing operations can be carried out from any source of financial support.

For example, the Letter of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 02-06-10/3517 provides an example of borrowing funds using the financial security code “4”. The letter also states that in the event of payment of accounts payable within the balance of funds on a separate personal account 21 “Separate personal account of a budget institution,” the institution’s accounting records are reflected in a similar manner. That is, borrowing funds can also be done at the expense of targeted funds.

REFLECTION ON OFF-BALANCE SHEET ACCOUNTS

According to paragraphs. 365 and 367 Instructions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), off-balance sheet accounts 17 “Cash receipts” and 18 “Cash outflows” are opened for accounts 020100000 “Institutional funds” for analytical accounting of cash outflows and inflows for personal account and at the institution’s cash desk.

At the same time, by Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n, changes were made to these paragraphs of Instruction No. 157n, according to which off-balance sheet accounts 17 and 18 also apply to account 304 06 (in terms of cash payments).

The Letter of the Ministry of Finance of Russia dated December 28, 2016 No. 02-06-10/79177 provides an example of the use of off-balance sheet accounts to account 304 06. From this letter it follows that similar off-balance sheet accounts 17 and 18 are applied to account 304 06, as in the corresponding him 201 account.

REFLECTION IN ACCOUNTING

Operations to raise funds from the appropriate source of financial security to repay accounts payable accepted at the expense of another source of financial security are not included in the income (expenses) of the institution. Therefore, according to the Directions, approved. by order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n (hereinafter referred to as Instructions No. 65n), in this case, Article 510 “Receipts to budget accounts” (610 “Disposals from budget accounts”) of KOSGU applies.

Internal borrowing operations are carried out using account 0 304 06 000 “Settlements with other creditors”.

Based on the provisions of Instructions No. 157n, 174n, 183n, Instructions No. 65n, Letters of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 02-06-10/3517 and dated December 28, 2016 No. 02-06-10/79177 transactions for internal borrowing of funds funds are reflected (for this, let’s consider an example of borrowing funds using financial security code “2” to pay off accounts payable using financial security code “4”):

1. Raising funds to pay accounts payable

  • Debit 2.304.06.830 (increase 18, 610 KOSGU) Credit 2.201.11.610 (increase 18, 610 KOSGU);
  • Debit 4.201.11.510 (increase 17, 510 KOSGU) Credit 4.304.06.730 (increase 17, 510 KOSGU).

2. Reimbursement of previously raised funds

  • Debit 4.304.06.830 (increase 18, 610 KOSGU) Credit 4.201.11.610 (increase 18, 610 KOSGU);
  • Debit 2.201.11.510 (increase 17, 510 KOSGU) Credit 2.304.06.730 (increase 17, 510 KOSGU).

DOCUMENTARY REGISTRATION IN THE TREASURY BODIES

The procedure for carrying out cash transactions by territorial bodies of the Federal Treasury with funds from budgetary institutions is regulated by Order of the Federal Treasury dated July 19, 2013 No. 11n (hereinafter referred to as Procedure No. 11n), with funds of autonomous institutions - by Order of the Federal Treasury dated December 8, 2011 No. 15n (hereinafter referred to as Procedure No. 15n ).

If borrowing funds is carried out within different personal accounts (for example, 21 and 20), then in accordance with clause 9 of Procedure No. 11n and clause 5 of Procedure No. 15n, in order to make cash payments, the institution must submit to the Federal Treasury an Application for cash expenses (f . 0531801) (Return Application).

Thus, the use of internal borrowing operations is an excellent tool for timely repayment of accounts payable. Thanks to these operations, the institution can avoid penalties and fines from the supplier for late payment and conduct business activities continuously without waiting for appropriate funding

January 12

When maintaining budget accounting, accountants of state-owned institutions face some difficulties associated with the legal status of state-owned institutions as participants in the budget process, as well as with the specifics of the institutions’ activities.

In accordance with paragraph 281 of the Instructions for Accounting of Institutions (Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n as amended by Order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n) account 304 06 "Settlements with other creditors" used to account for settlements of transactions:

  • transfer of the balances of non-financial and financial assets, liabilities, financial results during reorganization, when changing the type of government institution to the type budgetary (autonomous) institution or when changing the type of budgetary (autonomous) institution to the type government institution;
  • settlements with creditors, the reflection of which is not provided for in other accounts of the Unified Chart of Accounts.

For the purpose of disclosing information about the results of its activities, the institution has the right, taking into account the requirements of the legislation of the Russian Federation and the bodies exercising the functions and powers of the founder as part of the formation of accounting policies, to establish as part of the Working Chart of Accounts an additional grouping of settlements with other creditors, i.e. additional analytical codes of accounting account numbers (separate accounting).

At the same time, separate letters from the Ministry of Finance of the Russian Federation regulate the use of the account when maintaining accounting records of certain business transactions.

In accordance with the letter of the Ministry of Finance of Russia dated March 25, 2013 No. 02-06-07/9374 on the reflection in the accounting records of a budgetary institution of transactions for payment of accepted obligations with the withholding of sanctions calculated in accordance with the agreement (contract) related to non-fulfillment or improper fulfillment by the counterparty (performer) ) of its obligations, the institution has the right to demand sanctions (forfeits, penalties, compensation for damage). In this case, funds (sanctions) received as a result of the application of civil liability measures are recognized in the records of the institution own income(i.e., funds from income-generating activities) and are subject to reflection on a personal account opened with the treasury authority for transactions with funds of the institution ( code 20). At the same time, the use of these funds is carried out in accordance with the adjustment of indicators in the prescribed manner in terms of income and expenses of the financial and economic activity plan of the institution. This provision on the recognition of sanctions the institution's own funds also applies to transactions for payment of accepted obligations within the framework of

concluded contracts for activities at the expense of budget subsidies (subsidies for completing tasks and subsidies for other purposes), accounted for in a separate personal account opened for establishment in the treasury body ( code 21).

Thus, the institution, using the right to claim the amount of the sanction, in accordance with the terms of the agreement, can reduce by the amount of the penalty payment for the cost of supplying material assets (cost of services, work, etc.) reflected through the personal account with code 21(budget subsidies). In this case, this amount of the penalty is subject to reflection on the personal account with code 20(income-generating activities), based on the Application for cash expenses (form 0531801), submitted to the treasury authority.

The operation of transferring funds (penalties) from a personal account with code 21(budget subsidies) to a personal account from code 20(means of income-generating activities) is drawn up with a Certificate (f. 0504833) and is reflected in the records of the institution using the account 304 06 “Settlements with other creditors” in the following order:

  • 21 ):

  • receipt of funds in the amount of the penalty to the personal account of income-generating activities (code 20 ):

account 17 (KOSGU code 140)

For the purpose of preparing the financial statements of the institution, disclosure of information on the transfer of funds in the form of a penalty (subsidy personal account code 21) for income-generating activities (personal account code 20) is subject to reflection in the Report on the implementation of the financial and economic activity plan of the institution (form 0503737) in the following order:

  • column 5 of the section “Institutional Income”, line 102 (code 180) with a minus sign;
  • column 5 of the section “Institutional Income”, line 050 (code 140);
  • Column 5 of the section “Sources of financing the deficit of the institution’s funds”, lines 710 and 720.

Let's consider an example of reflecting operations for the execution of a civil contract in the accounting records of an institution. Let’s say a budget institution has entered into an agreement for the overhaul of an administrative building at an estimated cost of 500 thousand rubles. According to the legislation of the Russian Federation, the contract provides for the right to require the institution to pay a penalty in the event of a delay in the contractor’s fulfillment of the obligation to repair the administrative building. Let’s say the source of financial support for expenses related to the repair of a building is a subsidy for other purposes (18th category 5 ).

When carrying out repair work, the contractor violated the contractual terms, and in accordance with the contract, a claim was made in the form of a penalty in the amount of 50 thousand rubles in the prescribed manner.

In this case, the reflection of transactions for the acceptance and fulfillment of obligations assumed by the institution under the contract, as well as for the presentation of the right to claim the payment of a penalty and the fulfillment of these requirements by the contractor in the accounting records of the institution is carried out in the following order:

  • on the basis of a concluded agreement with the contractor for major repairs of the building, an obligation is assumed at the expense of a subsidy for other purposes in the amount specified in the agreement 500 thousand rubles.:

Debit 5,506 10,225 Credit 5,502 11,225

  • on the basis of the Certificate of completed work on major repairs of the building, a debt to the contractor was accrued in the amount 500 thousand rubles.:

Debit 5,109 80,225 Credit 5,302 25,730

  • acceptance of a monetary obligation to the contractor for the contractual cost of work on major repairs of the building in the amount of 450 thousand rubles.(taking into account the recognized penalty in the amount of 50 thousand rubles):

Debit 5,502 11,225 Credit 5,502 12,225

  • In accordance with the violation of contractual terms by the contractor for the renovation of the building, a claim was made (a penalty was presented) and a penalty was accrued in the accounting records in the amount 50 thousand rubles.:

Debit 2,209 40,560 Credit 2,401 10,140

  • transfer of funds to the work contractor according to contractual terms in the amount 450 thousand rubles. taking into account the counterclaim associated with a penalty in the amount of 50 thousand rubles.:

Debit 5,302 25,830 Credit 5,201 11,610 check 18 code KOSGU 225

  • on the basis of the relevant document (recognized claim, Act, other document) signed by the parties to the agreement, the termination of the counterclaim in the amount of 50 thousand rubles. through an offset operation using an accounting account 30406 “Settlements with other creditors”:
  • Debit 5,302 25,830 Credit 5,304 06,730- in the amount of the fulfilled monetary obligation;

Debit 2,304 06,830 Credit 2,209 40,660- in the amount of the fulfilled right of claim for a penalty.

  • disposal of funds in the amount of the penalty from the personal account of subsidies (code 21 ):

Debit 5,304 06,830 Credit 5,201 11,610 count 17 with a minus sign (KOSGU code 180)

  • receipt of funds in the amount of the penalty to the personal account of funds from income-generating activities (code 20 ):

Debit 2,201 11,510 Credit 2,304 06,730 account 17 code KOSGU 140

If an institution makes a decision to transfer funds related to the fulfillment of a requirement (penalty) to budget revenue (to a single budget account), this operation must be reflected in the institution’s records (KOSGU code 290 ) in the following order:

acceptance of an obligation to the budget in the amount of the penalty paid by the contractor 50 thousand rubles.:

Debit 5,506 10,290 Credit 5,502 11,290

  • acceptance of monetary obligations to the budget in the amount of the executed penalty 50 thousand rubles. to be transferred to a single budget account:

Debit 5,502 11,290 Credit 5,502 12,290

  • accrual of liability for the amount of debt to the budget ( 50 thousand rubles.):

Debit 2,109 80,290 Credit 2,303 05,730

  • transfer of funds from the institution’s personal account (code 21 ) to a single budget account (budget income) in the amount 50 thousand rubles.:

Debit 5,304 06,830 Credit 5,201 11,610 check 18 code KOSGU 290

  • fulfillment of the obligation to the budget to transfer funds to budget revenue ( 50 thousand rubles.):

Debit 2,303 05,830 Credit 2,304 06,730

When generating a Report on the implementation of the financial and economic activity plan of the institution (f.0503737), it is necessary to take into account that in the column "Non-cash transactions" transactions for the execution of income settlements without the movement of funds of the institution are reflected. Thus, indicators formed as a result of operations to fulfill obligations with the withholding of sanctions calculated in accordance with the agreement in the event of non-fulfillment or improper fulfillment by the counterparty of its obligations, are subject to reflection in the Report (form 0503737) in the form of non-cash transactions.

In accordance with the Letter of the Ministry of Finance of Russia dated September 4, 2012 No. 02-06-10/3517 account 304 06 “Settlements with other creditors” used for operations to pay accounts payable generated within the framework of the corresponding type of financial security, within the limits of the balance of funds on the institution’s personal account, with subsequent reimbursement of raised funds. In this case, the mechanism for directing funds to pay for another obligation and restoring the consumed source must be used within one financial year.

In accordance with civil legislation, an institution is responsible for its obligations with all the property it has under the right of operational management, assigned by the founder (at the corresponding budget level).

Cash is not a particularly valuable property of the institution, therefore, payment of accounts payable generated within the framework of the relevant type of activity, within the limits of the balance of funds on the institution’s personal account with subsequent reimbursement of the attracted source, is reflected in the accounting records of the institution using the account 0 304 06 000 “Settlements with other creditors”. The direction of funds to pay for another obligation and the subsequent restoration of the consumed source during the financial year is reflected in accounting in the following order.

Let’s say a budget institution received an invoice for payment of utilities in the amount of 50 thousand rubles. For accounting purposes, utility costs are recognized as general business (overhead) expenses and are subject to distribution between sources of coverage (types of activity). Let’s say, in accordance with the approved planned indicators, the total amount of expenses for utility services was distributed in the following order:

  • 15 thousand rubles. - source of coverage - subsidy for completing the task (18 bit code 4 );
  • 10 thousand rubles. - source of coverage - subsidy for other purposes (18 digit code 5 );
  • 25 thousand rubles. - source of coverage - traffic rules (18-bit code 2 ).

Accounting for this business transaction is carried out in the following correspondence of accounts:

    accrual of expenses for utility services and monetary obligations of the institution based on the issued invoice of the utility organization (service provider) in the amount of 50 thousand rubles.:

Debit 4,109 80,223 Credit 4,302 23,730 in the amount of 15 thousand rubles.

Debit 5,109 80,223 Credit 5,302 23,730 for the amount of 10 thousand rubles.

Debit 2,109 80,223 Credit 2,302 23,730 in the amount of 25 thousand rubles.

  • transfer of funds from personal accounts of a utility organization for consumed utilities:

Debit 4,302 23,830 Credit 4,201 11,610 18 code 223 in the amount of 15 thousand rubles.

Debit 2,302 23,830 Credit 2,201 11,610 18 code 223 in the amount of 25 thousand rubles.

The institution makes a decision that due to the lack of funds (budget subsidies) in the institution’s personal account, payment of accounts payable generated within the framework of the type of financial support of the subsidy for other purposes (18th digit code 5 ), produced at the expense of funds from income-generating activities (18th bit code 2 ), followed by restoration of the consumed source. In accounting, this operation must be reflected in the following order:

  • directing funds from income-generating activities to pay another obligation in the amount of 10 thousand rubles.:

Debit 2,304 06,830 Credit 2,201 11,610(-) 17 code 130

  • receipt of funds to pay another obligation in the amount of 10 thousand rubles.:

Debit 5,201 11,510 Credit 5,304 06,730 17 code 180

  • payment for consumed utilities has been made in the amount of 10 thousand rubles.:

Debit 5,302 23,830 Credit 5,201 11,610 18 code 223

After the actual receipt of funds to the personal account of the institution in the form of a subsidy for other purposes (18th category code 5), the consumed source of funds from income-generating activities is restored (18th category code 2) in the following order:

accrual of subsidies for other purposes in the amount received to the personal account:

Debit 5,205 80,560 Credit 5,401 10,180

  • receipt of a subsidy for other purposes to the personal account of the institution:

Debit 5,201 11,510 Credit 5,205 80,660 17 code 180

  • direction of a subsidy for the restoration of a consumed source (funds from income-generating activities) in the amount of 10 thousand rubles:

Debit 5,304 06,830 Credit 5,201 11,610(-) 17 code 180

  • restoration of a consumed source (funds from income-generating activities) made in payment of another obligation in the amount of 10 thousand rubles:

Debit 2,201 11,510 Credit 2,304 06,730 17 code 130

In accordance with Letter of the Ministry of Finance of Russia dated December 26, 2013 No. 02-07-007/57698, information about accounts payable generated within the framework of the corresponding type of financial security and subject to payment from another source within the balance of funds on the institution’s personal account, followed by reimbursement of raised funds is subject to disclosure in the Report on the implementation of the financial and economic activity plan of the institution (f. 0503737, column 5, lines 831 and 832). It is necessary to take into account that in column 8 “Non-cash transactions” on lines 831, 832 information on transactions for the fulfillment of monetary obligations accepted through various types of financial security, carried out without the movement of funds on the account in correspondence with the account, can be reflected 0 304 06 000 "Settlements with other creditors."

Account 304 06 “Settlements with other creditors” is also subject to use in the accounting of the institution if there is a need to make various adjustments associated with the transfer of one type of financial security to another type of financial security (translation of 18th digit codes).

For example, in the case of the acquisition of fixed assets by budgetary and autonomous institutions due to two sources , due to subsidies for completing the task (code 4 of the 18th category) and funds from income-generating activities (code 2 of the 18th category), the following accounting procedure should be used. Let's say you purchase a fixed asset worth 100 thousand rubles. from the following sources: 40 thousand rubles. - at the expense of a budget source (subsidies for completing the task); 60 thousand rubles. - at the expense of a source of income-generating activity. In this case, accounting entries for this business transaction are reflected in the following correspondence of accounts:

  • accrued debt for payment of a fixed asset from two sources in the amount of 100 thousand rubles.:

Debit 4 106 01 310 - 40 thousand rubles.

2 106 01 310 - 60 thousand rubles.

Loan 4,302 31,730 - 40 thousand rubles.

2 302 31 730 - 60 thousand rubles.

  • payment made due to two sources for the acquired fixed asset in the amount of 100 thousand rubles. from personal accounts of the institution opened with the treasury authority:

Debit 4,302 31,830 - 40 thousand rubles.

2 302 31 830 - 60 thousand rubles.

Loan 4,201 11,610 - 40 thousand rubles. 18 code 310

2,201 11,610 - 60 thousand rubles. 18 code 310

In this case, one inventory object of a fixed asset is created, which includes two sources of acquisition when forming the initial cost (budget subsidies and funds from income-generating activities). In this case, at the time of acceptance of this object for accounting (commissioning), it is necessary to include part of the cost fixed asset acquired using funds from income-generating activities (18th digit code 2 ) included in price fixed asset acquired from a budget source (18th bit code 4 ). This is due to the fact that this fixed asset must be accounted for in the institution only with the right of operational management, otherwise, misuse of budget funds (budget subsidies) will be recognized. The operation of transferring the value of a fixed asset from the type of financial security “Equity” (code 18th category 2 ) for the type of financial support “Subsidy for financial support of a state (municipal) task for the provision of state (municipal) services (performance of work)” (category code 18 4 ) is made using the account 304 06 “Settlements with other creditors”. This operation is documented by an accounting certificate f. 

  • 0504833 and is to be reflected in the following account correspondence: translation cost an object of fixed assets acquired using funds from income-generating activities:

in the amount of 60 thousand rubles.

Debit 2,304 06,830 Credit 2,106 01,410

and at the same time: translation After the transfer 2 fixed asset object with one type of financial security (18th category 4 ) for another type of financial security (18 category ) the fixed asset object is accepted for accounting (commissioning) at a cost of:

100 thousand rubles.

Debit 4 101 00 310 Credit 4 106 01 410

The mechanism for transferring the value of a fixed asset from one type of financial security to another type of financial security (codes of the 18th category) is also used in the following cases. 5 If during the financial year the acquisition of fixed assets is carried out at the expense of a subsidy for other purposes (cash expense), then in this case, when putting this object into operation, it is necessary to transfer its cost from the type of financial support “Subsidies for other purposes” (18th digit code 4 . At the end of the year, an account adjustment must be made for this fixed asset item 4 210 06 000 “Settlements with the founder” for the book value of the acquired object. This business transaction must be reflected in accounting in the following order:

  • debt has been accrued for the acquisition of a fixed asset at the expense of a subsidy for other purposes:

Debit 5,106 01,310 Credit 5,302 31,730

  • transfer of funds (subsidies for other purposes) from the institution’s personal account for an acquired fixed asset item (cash expense):

Debit 5,302 31,830 Credit 5,201 11,610 18 code 310

  • before commissioning of a fixed asset, transfer of value from the type of financial support “Subsidies for other purposes” (18th digit code 5 ) for the type of financial support “Subsidy for financial support of a state (municipal) task for the provision of state (municipal) services (performance of work)”, (18th digit code 4 ):

Debit 5,304 06,830 Credit 5,106 01,410

and at the same time

Debit 4,106 01,310 Credit 4,304 06,730

  • At the end of the financial year, before preparing the annual financial statements, the account is adjusted 210 06 “Settlements with the founder” to the book value of the fixed asset:

Debit 4,401 10,172 Credit 4,210 06,660

If during the financial year the acquisition of real estate, restoration work (modernization, reconstruction, completion, additional equipment, technical re-equipment) is carried out, as well as the construction of real estate at the expense of a subsidy for capital investments (18 category  6 ), then it is necessary to carry out accounting procedures.

Before putting into operation an acquired real estate property, as well as a completed construction project, it is necessary to transfer the cost of the object from the type of financial support “Subsidy for capital investments” (18th category code 6 4 ). At the end of the year, the account is adjusted for these fixed assets 4 210 06 000 “Settlements with the founder” for their book value. This operation is reflected in the correspondence of accounts in accounting using the account 304 06 “Settlements with other creditors” in the following order:

Debit 630406830 Credit 610611410- transfer of one type of financial

Debit 410611310 Credit 430604730- provision for another type;

Debit 410110310 Credit 410611410- commissioning;

Debit 440110172 Credit 421006660- adjustment of account 210 06.

Based on acts for restoration work on fixed assets, it is necessary to transfer costs from the type of financial support “Subsidy for the purpose of making capital investments” (18th category code 6 ) for the type of financial support “Subsidy for financial support of a state (municipal) task for the provision of state (municipal) services (performance of work)” (18th digit code 4 ). After transferring the costs of restoring fixed assets from one type of financial security (18th bit code 6 ) for another type of financial security (18 digit code 4 ) the initial cost of fixed assets should be increased by the amount of costs associated with the restoration of the objects. This operation is subject to reflection in the correspondence of accounting accounts in a similar manner as indicated above.

In all cases (except for real debt to creditors) when using the account 304 06 “Settlements with other creditors” during the financial year, it is necessary to take into account that this account is subject to the final turnover of the current financial year to account 401 30 “Financial result of past reporting periods” in the following order:

Debit 0 304 06 830 Credit 0 401 30 000

Debit 0 401 30 000 Credit 0 304 06 730

In this case, this information is subject to disclosure as part of the annual financial statements in accordance with the Certificate on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710).



In this situation, close account 304.06 with the following transactions:

Rationale

How to determine financial results in accounting and close accounts at the end of the year

In accounting for budgetary institutions:

At the end of the current year, close the indicators that were formed on the accounts:

 401.10 “Revenues of the current fiscal year”;

 401.20 “Expenditures of the current fiscal year”;

 304.04 “Internal departmental settlements” (for settlements that have been completed);

 304.06 “Settlements with other creditors.”

Attention: the balances on account 304.06 that arose when you borrowed money from one financial institution to pay off a debt on another financial institution do not need to be closed (paragraph 7, paragraph 156 of Instruction No. 174n).

Let's show it with an example. You borrowed money from KFO 4 and used it to pay off the debt that was owed under KFO 2. At the end of the year, the following balances were formed:

 by debit of the account 4. 304.06.000 - 1000 rub.;

 on account credit 2. 304.06.000 - 1000 rub.

Do not close such balances into your 401.30 account. In addition, there will be no balance on account 304.06.

In all other cases, close account 304.06 for each KFO. During the year, the institution was reorganized or changed type - account 304.06 will show indicators of the transfer of assets and liabilities. Put these amounts into a 401.30 account. Do this on the date you changed the type of institution, and not at the end of the year. About this - in paragraph 6 of paragraph 156 of Instruction No. 174n, Methodological recommendations from the letter of the Ministry of Finance of Russia dated December 22, 2011 No. 02-06-07/5236.

Close accounts to account 401.30 “Financial result of previous reporting periods” by type of activity - according to the KFO. Complete an Accounting Certificate (f. 0504833). If necessary, install additional analytics for the account. For example, for the years for which you are generating the financial result: 401.32 - “Financial result of previous reporting periods for 2017.” Fix additional analytical codes in the institution’s accounting policies.

This follows from paragraphs 297, 300 of the Instruction to the Unified Chart of Accounts No. 157n, paragraph 156 of Instruction No. 174n and the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

Accounting

In accounting, close accounts with the following entries:

№ Contents of operations Account debit Account credit
1. The institution's expenses are written off for financial results 0.401.30.000 0.401.20.ХХХ
2.
(in terms of credit balance) 		0.401.10.ХХХ 0.401.30.000
3. The institution's income is written off as a financial result
(in terms of debit balance) 		0.401.30.000 0.401.10.ХХХ
4. credit account 1.304.04.000
 0.304.04.ХХХ 0.401.30.000
5. Indicators from debit account 1.304.04.000
(according to calculations that have been completed) 		0.401.30.000 0.304.04.ХХХ
6. Indicators from account credit 0.304.06.000 0.304.06.830 0.401.30.000
7. Indicators from account debit 0.304.06.000 0.401.30.000 0.304.06.730
XXX - in the context of KOSGU.

This procedure is established by paragraphs 144, 155, 156 of Instruction No. 174n, letters of the Ministry of Finance of Russia dated July 11, 2012 No. 02-06-07/2679, dated December 22, 2011 No. 02-06-07/5236.

How to close an account 304 06

Is it necessary to close account 304 06 000 “Settlements with other creditors” at the end of the year?

Answer. Account balances 0 304 06 000, which arose during internal borrowing of funds from one financial institution to pay a debt on another financial institution, do not need to be closed (paragraph 7, paragraph 156 of Instruction No. 174n). For example, you borrowed from KFO 4 to pay off debt under KFO 2 and at the end of the year you had a balance of 1000 rubles. on the debit of the account 4 304 06 000 and 1000 rubles. on the credit of account 2 304 06 000. Do not close such balances to accounts 2 401 30 000 and 4 401 30 000. In general, there will be no balance on account 0 304 06 000.

If you acquired fixed assets or intangible assets using funds from targeted subsidies according to KFO 5, then you need to take them into account according to KFO 4. In this case, at the end of the financial year, close the turnover on accounts 5,304,06,000 and 4,304,06,000 to the financial result (paragraph 6, paragraph 156 of Instruction No. 174n, letter of the Moscow Department of Finance dated September 20, 2016 No. 140-03-20-323/16).

If the institution has been reorganized or its type has changed, close the indicators collected on account 0 304 06 000 of the current year to account 0 401 30 000. This procedure is established by letters of the Ministry of Finance of Russia dated July 11, 2012 No. 02-06-07/2679, dated 22.12 .2011 No. 02-06-07/5236.

Account 0 304 06 000 “Settlements with other creditors” is intended for accounting for settlements with creditors for transactions on the acceptance of financial and non-financial assets for accounting, settlements of liabilities, financial results under the transfer act (separation balance sheet) during reorganization through merger, accession, division, allocations when changing the type of government institution to a budgetary, autonomous institution.

As of September 1, 2014, civil legislation does not provide for the preparation of a separation balance sheet. In Art. Art. 58, 59 of the Civil Code of the Russian Federation only mentions the transfer deed. At the same time, the reflection in the accounting of transactions related to the reorganization on the basis of the separation balance sheet is provided for in Instruction No. 157n after amendments were made by order of the Ministry of Finance of Russia No. 89n. In addition, in accordance with paragraph 275 of Instruction No. 191n, a separation balance sheet is drawn up as part of the reporting generated in connection with the reorganization of the institution. In this regard, we believe that the main managers of budget funds will most likely require institutions to draw up a separation balance sheet.

Note that before the amendments were made by Order of the Ministry of Finance of Russia No. 89n, the procedure for taking into account assets, liabilities and financial results during the reorganization of an institution was not defined in Instruction No. 157n.

The transfer of indicators of assets and liabilities formed based on the results of the activities of a government institution since the beginning of the current financial year and listed in the corresponding budget accounting accounts (in the context of analytical data confirmed by analytical accounting registers (statements, cards, etc.)) is carried out on the basis of a Certificate (f. 0504833).

Accounting for settlements with other creditors is regulated by clause 111.1 of Instruction No. 162n (Table 144).

Table 144

Accounting records

for accounting of settlements with other creditors

No. Contents of operations Debit Credit
1 Translation of indicators of non-financial assets as of the date of reorganization, change in the type of government institution KRB 1 304 06 830 KRB 1 101 xx 410,

KRB 1 102 xx 420,

1 103 xx 430,

KRB 1 105 xx 440,

KRB 1 106 xx xxx,

KRB 1 107 xx xxx,

KRB 1 109 60 xxx
2 Translation of accrued depreciation indicators KRB 1 104 xx xxx KRB 1 304 06 730
3 Translation of indicators of financial assets as of the date of reorganization, change in the type of government institution KRB 1 304 06 830 KRB 1 201 35 610,

KDB 1 205 xx 660,

KRB 1 206 xx 660,

KRB 1 208 xx 660,

KDB 1 209 xx 660,

KRB 1 210 10 xxx,
4 Translation of accounts receivable indicators KDB 1 205 xx 560,

KRB 1 208 xx 560,

KDB 1 209 xx 560

 KRB 1 304 06 730
5 Translation of indicators for obligations as of the date of reorganization, change in the type of government institution KRB 1 302 xx 830,

KRB 1 303 xx 830,

KRB 1 304 02 830,

KRB 1 304 03 830

 KRB 1 304 06 730
6 Translation of indicators for obligations in the amount of overpayments of mandatory payments to the budget KRB 1 304 06 830 KRB 1 303 xx 730
7 Acceptance of non-financial assets and financial assets into accounting under a transfer deed (separation balance sheet) KRB 1 101 xx 310,

KRB 1 102 xx 320,

KRB 1 103 xx 330,

KRB 1 105 xx 340,

KRB 1 106 xx xxx,

KRB 1 107 xx xxx,

KRB 1 109 60 xxx,

KIF 1 201 xx 510,

KDB 1 205 xx 560,

KRB 1 206 xx 560,

KRB 1 208 xx 560,

KDB 1 209 xx 560,

KRB 1 210 xx 560

 KRB 1 304 06 730
8 Acceptance for accounting of settlements of obligations, as well as the financial result of the institution (except for expenses) under the transfer act (separation balance sheet) KRB 1 304 06 830 KRB 1 302 xx 730,

KRB 1 303 xx 730,

KRB 1 304 xx xxx,

KDB 1 401 10 xxx,

GKBK 1 401 30 000,

gKBK 1 401 40 xxx,

KRB 1 401 60 xxx
9 Final operations on budget accounting as of the date of reorganization, change in the type of government institution GKBK 1 401 30 000 KRB 1 304 06 730

In the last issue of the magazine, we started a conversation about accounting records when changing the legal status of a budgetary institution during a financial year - during the transition from the application of the rules of Instruction No. 162n to the rules established for accounting by instructions No. 174n , 183n. In this issue we will continue the topic we started. Guided by the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated December 22, 2011 No. 02-06-07/5236 (hereinafter referred to as the Methodological Recommendations), let’s look at how accounting reflects the transfer of balances of financial and non-financial assets formed on the date of the change in the legal status of the institution.

Settlements with the financial authority and other participants in the budget process

Budgetary institutions, carrying out their activities in accordance with the subject and goals determined in accordance with federal laws, other regulatory legal acts, municipal legal acts and the charter, during the financial year make settlements with the financial authority, other participants in the budget process for the transfer (acceptance) of assets, obligations. These transactions are reflected in the following accounting accounts:

  • 1 304 05 000 “Settlements for payments from the budget with the financial authority”;
  • 1 210 02 000 “Settlements with the financial authority for budget revenues”;
  • 0 304 04 000 “Internal settlements”;
  • 0 401 10 000 “Revenues of the current financial year”;
  • 0 401 20 000 "Expenditures of the current financial year."
According to settlements with the financial authority and other participants in the budget process for the transfer (acceptance) of assets and liabilities reflected in the above accounts, they are subject to mandatory reconciliation carried out on the date of the change in the legal status of the institution.
Type of calculations Account numbers Name of the report that confirms the reconciliation of calculations
Settlements with the financial authority of the corresponding budget 1 304 05 000 Report on the execution of the budget of the chief administrator, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127)
Consolidated settlements (settlements with other participants in the budget process for the transfer (acceptance) of assets and liabilities before the date of change in the type of institution) 0 304 04 000 Certificates on consolidated settlements (f. 0503125)
Transfer of non-financial asset indicators

As defined clause 9 of the Methodological Recommendations,a budgetary institution - the recipient of budgetary funds reflects all business transactions carried out before the date of change in its type on the appropriate budget accounting accounts, including depreciation operations for the month preceding the month of change in the type of institution. Based on the results of the institution’s reflection of the above operations, indicators of the presence of assets (financial and non-financial) and liabilities are determined both on balance sheet and off-balance sheet accounts of the Working Chart of Accounts of the institution’s budgetary accounting.

Indicators of non-financial assets generated on the date of change in the type of institution (from the beginning of the current financial year) and listed on the corresponding budget accounting accounts (in the context of analytical data confirmed by analytical accounting registers (statements, cards, etc.)) are transferred by the institution to the accounts of the accounting accounting as follows:

Contents of operation Institution applying Instruction No. 162n

(as of the date of change of its legal status)

A new type of institution applying instructions No. 174n, 183n (as of the date of change of its legal status) Note
Debit Credit Debit Credit
Bringing outgoing balances for accounting for non-financial assets and capital investments in non-financial assets into compliance with legal norms: Operations are reflected in different (separate) certificates (f. 0504833)
- by the amount of the asset’s book value 0 304 06 8304 0 101 00 000 0 101 00 000

0 109 60 000 (in terms of work in progress)

 0 304 06 830
- on the amount of accrued depreciation in relation to non-financial assets for which depreciation was accrued 0 104 00 000 0 304 06 730 0 304 06 730 0 104 00 000
When transferring real estate and especially valuable movable property assigned to a new type of institution, an additional entry is made

(in terms of balances formed in the accounts of non-financial assets according to these analytical groups of the synthetic account):

 Operations for the formation of settlements with the founder are formalized with a separate Certificate (f. 0504833) in two original copies with one of them sent to the founder
- in the amount of the book value of the transferred assets 0 304 06 830 0 210 06 000

(budgetary institution - 4 210 06 660, 2 210 06 660, autonomous institution - 4 210 06 000, 2 210 06 000)
- in the amount of depreciation accrued on non-financial assets 0 210 06 000

(budgetary institution - 4 210 06 560, 2 210 06 560, autonomous institution - 4 210 06 000, 2 210 06 000)

 0 304 06 830

Let's look at the example of the correspondence of accounts given in section. IV of the Methodological Recommendations and covered by us just above.

The balance sheet of a budgetary institution includes non-financial assets, in particular a building (on account 1,101,12,310). On the date of the founder’s decision to transfer it to a budgetary institution, whose activities are financed from the amounts of subsidies allocated to it to fulfill the founder’s assignment, the book value of the building is equal to 830,000 rubles, and the amount of depreciation accrued on it (including the month preceding the month of the change in type institution) is 450,000 rubles.

In accounting, bringing operations for accounting for non-financial assets into compliance with the standards of Instruction No. 174n will look like this:

Contents of operation Institution - PBS Institution - recipient of subsidies Amount, rub.
Debit Credit Debit Credit
The indicators for the availability of non-financial assets as of the date of change in the type of institution have been translated:
1 304 06 830 1 101 12 410 4 101 12 310 4 304 06 730 830 000
1 104 12 410 1 304 06 730 4 304 06 830 4 104 12 410 450 000
Settlements with the founder are reflected:
- by the amount of the book value of the property 4 304 06 830 4 210 06 660 830 000
- to the amount of accrued depreciation 4 210 06 560 4 304 06 730 450 000
Calculations made when transferring non-financial assets to a new chart of accounts are included in the financial result*

(830,000 - 450,000) rub.

 1 401 30 000 1 304 06 730 380 000
*
Paragraph 19 of the Methodological Recommendations states that account 0 304 06 000 is closed on the date of change in the type of institution for budget accounting accounts (the operation is performed last on the date of change in the type of institution). Nothing is said in the Methodological Recommendations that this account is also subject to closure by a “new” institution when forming incoming balances. In our opinion, this account is closed both in terms of reflecting outgoing balances and when forming incoming balances for the institution, since it is transit. Neither Instruction No. 183n nor Instruction No. 174n contains information about closing this account at the end of the financial year. Some programmers, in order to generate quarterly reporting, suggest closing account 0 304 06 000 for incoming balances using account 0 401 10 180. This operation is not provided for by the Ministry of Finance, but allows the program to correctly generate reporting forms. Therefore, in our opinion, in order for the account not to “hang”, the “new” institution should close it at the end of the financial year. Later in the article, when reflecting transactions for the formation of incoming balances using account 0 304 06 000, we will also propose an operation to close this account (Debit account 0 401 30 000 / Credit account 0 304 06 000 or Debit account 0 304 06 000 / Credit accounts 0 401 30 000).

In the accounting of a new type of institution, the amount of indicators generated for objects of real estate and especially valuable movable property (balances of accounts for non-financial assets according to the analytical groups of the synthetic account 10 “Real estate of the institution” and 20 “Especially valuable movable property of the institution”) assigned to the institution of a new type, account correspondence is reflected (as shown in the example) ( pp. “c” clause 11 of the Methodological Recommendations):

  • in the amount of the book value of non-financial assets:
Account debit 0 304 06 830“Reducing settlements with other creditors”

Credit analytical accounting accounts accounts 0 210 06 000“Settlements with the founder” (budgetary institution - 4 210 06 660, 2 210 06 660, autonomous institution - 4 210 06 000, 2 210 06 000)

  • in the amount of accrued depreciation:
Debitaccounts 0 210 06 000“Settlements with the founder” (budgetary institution - 4 210 06 560, 2 210 06 560, autonomous institution - 4 210 06 000, 2 210 06 000)

Account credit 0 304 06 730“Increase in settlements with other creditors”

Operations for the formation of settlements with the founder are formalized with a separate Certificate (f. 0504833) in two original copies with one of them sent to the founder.

Transfer of financial asset indicators (except for non-cash funds)

The rules for transferring indicators of financial assets (except for non-cash funds) formed on the date of change in the type of institution are prescribed in clause 12 of the Methodological Recommendations. We present in the table the correspondence of accounts proposed by the Ministry of Finance in the Methodological Recommendations:

Contents of operation Institution - PBS Establishment
"new" type
Debit Credit Debit Credit
Transfer of indicators of financial assets formed on the date of change of the legal status of the institution 0 304 06 830 0 201 35 000

0 205 00 000<1>

2 207 00 000<2>

0 208 00 000<3>

0 209 00 000<4>

2 215 00 000<5>

 0 201 35 000

2 204 00 000<9>

0 205 00 000<10>

2 207 00 000<11>

0 208 00 000<12>

0 209 00 000<13>

2 215 00 000<14>

 0 304 06 730
Simultaneously 0 205 00 000<6>

0 208 00 000<7>

0 209 00 000<8>

 0 304 06 730 0 304 06 830 0 205 00 000<15>

0 208 00 000<16>

0 209 00 000<17>
Transfer of calculation indicators for income receipts generated within the framework of budgetary activities before changing the type of institution5 4 304 06 000 4 303 05 000 (4 303 05 730, 4 303 05 000)

<1>

<4>In the amount of debt to the institution (debit balances).

<5>In cases provided for by law.

<6>In the amount of the institution's debt for received advance payments, overpayments (credit balance).

<7>In the amount of the institution's debt to employees (accountable persons), for approved overexpenditures (credit balance).

<8>In the amount of the institution's debt for overpayments received (credit balance).

<9>In cases provided for by law.

<10>In the amount of debt of income payers (debit balances).

<11>In cases provided for by law.

<12>In the amount of debt of employees (accountable persons) for funds received in the account (debit balances).

<13>In the amount of debt to the institution (debit balances).

<14>In cases provided for by law.<15>In the amount of the credit balance.

<16>In the amount of the credit balance.

<17>In the amount of the credit balance.

These transactions are documented in a separate Certificate (f. 0504833) in two original copies, with one of them sent to the founder - the chief administrator of budget revenues.

We suggest looking at examples of how the above correspondence of accounts works.

By decision of the founder, from February 1, 2012, a budgetary institution receives subsidies to fulfill the founder’s assignment. In January, the institution, using budgetary funds, purchased gasoline coupons in the amount of 40,000 rubles. Coupons worth 15,000 rubles. in the same month they were issued for reporting to an employee of the institution.

The following entries were made in the accounting records of the institution:

Debit balance account 1 201 35 000 in the amount of 25,000 rubles;

Debit balance account 1 208 34 000 in the amount of 5,000 rubles.

Bringing closing balances into compliance with the standards of Instruction No. 174n is reflected in the accounting accounts as follows:

Contents of operation Debit Credit Amount, rub.

Outgoing balances of financial assets indicators formed as of 01.02 have been translated:
1 304 06 830 1 201 35 610 25 000
1 304 06 830 1 208 34 660 5 000
Settlements with other creditors are included in the financial result (the last entry is 01.02)

(25,000 + 5,000) rub.

 1 401 30 000 1 304 06 730 30 000

"New" budgetary institution

Incoming balances generated:
- regarding balances on monetary documents 4 201 35 510 4 304 06 730 25 000
- in terms of balances formed by the accountable person for unspent gasoline coupons 4 208 34 560 4 304 06 730 5 000
Settlements with other creditors are included in the financial result (the entry is made at the end of the year)

(25,000 + 5,000) rub.

 4 304 06 830 4 401 30 000 30 000
A budgetary institution, as part of its income-generating activities, provides paid medical services. From 03/01/2012 it becomes autonomous. As of this date, the institution has a debit balance on account 2,205,31,000 in the amount of 30,000 rubles, resulting from a person’s failure to pay for the services provided by the institution under the contract.

In accounting, the transfer of closing balances to account 2 205 31 000 will be reflected as follows:

Contents of operation Debit Credit Amount, rub.

Budgetary institution with PBS status

Outgoing account balances transferred 2,205 31,000 2 304 06 830 2 205 31 660 30 000
Settlements with other creditors are included in the financial result (the last entry is 01.03) 2 401 30 000 2 304 06 730 30 000

Autonomous institution

Incoming account balances have been generated 2,205 31,000 2 205 31 000 2 304 06 000 30 000
Settlements with other creditors are included in the financial result (the entry is made at the end of the year) 2 304 06 000 2 401 30 000 30 000
Transfer of non-cash balances

As a result of carrying out income-generating activities, the institution receives income - cash, which is reflected in the corresponding account. On the date of change of the legal status of a budgetary institution, the balance of funds received from this type of activity in the personal account is usually not equal to zero. Also, on the date of transition, the institution may have unspent compulsory health insurance funds, funds at temporary disposal. The procedure for recording transactions to transfer the balances of these non-cash funds is contained in clause 13.1 of the Methodological Recommendations. Below in table form we present the correspondence of accounts established in this paragraph.

Contents of operation Debit Credit

Budgetary institution with PBS status

Closing the indicators reflected in the accounts for accounting for non-cash funds of the institution:
- in the amount of funds transferred from the institution’s personal account for transactions with funds from income-generating activities 2 401 10 180 2 201 11 610
- in the amount of funds transferred from the institution’s account for operations with funds from income-generating activities in foreign currency, opened with a credit institution, to the corresponding account for operations in foreign currency, opened for a new type of institution 2 401 10 171 2 201 27 610
- in the amount of negative exchange rate differences as of the date of transfer 2 201 27 510 2 401 10 171
- in the amount of positive exchange rate differences as of the date of transfer 2 401 10 180 2 201 27 610
- in the amount of funds transferred from the institution’s account for transactions with funds for compulsory medical insurance (CHI), opened in the manner prescribed by law, to the corresponding account opened for a new type of institution 7 401 10 180 7 201 11 610
- in the amount of funds transferred from the institution’s personal account for transactions with funds received for temporary disposal 3 304 01 830 3 201 11 610
- in the sum of indicators on the budget accounting account 0 201 03 000 “Institutional funds in transit” (0 201 13 000, 0 201 23 000), formed on the date of change in the type of institution 0 401 10 180 0 201 13 610

Institution of a “new” type

Receipt of funds to the relevant institution accounts:
- in terms of funds from income-generating activities, funds for compulsory medical insurance

At the same time, the amount of transactions with funds reflects the increase in off-balance sheet account 17 “Receipts of funds to the accounts of the institution” according to the classification code of operations of the general government sector (KOSGU) 180

 0 201 00 000

(2 201 11 510, 7 201 11 510, 2 201 21 510, 7 201 21 510, 2 201 27 510, 2 201 11 000, 7 201 11 000, 2 201 21 000, 7 201 21 000, 2 201 27 000)

 0 401 10 180
- regarding funds at temporary disposal 3 201 11 000 (3 201 11 510, 3 201 11 000) 3 304 01 000

(3 304 01 730, 3 304 01 000)
- in terms of the balance of funds formed on the date of change in the type of institution on its personal accounts for funds from income-generating activities with the attribute “without the right to spend” 2 304 06 000 2 303 05 000

The above operations are documented in a separate Certificate (f. 0504833) in two original copies, with one of them sent to the founder - the chief administrator of budget revenues. Budget institution - recipient of budget funds when reflecting transactions on account credit 0 201 11 000 simultaneously produces a decrease off-balance account 17 for the amount of transfers according to the income classification code of the corresponding budget according to the budget system of the Russian Federation. Decrease off-balance account 17 is not carried out only in terms of transferring funds from the institution’s personal account for transactions with funds received for temporary use.

Transfer of cash balances

The balances of funds within the framework of income-generating activities and compulsory medical insurance funds located in the cash desk of the institution on the date of change of its legal status are transferred in accounting as follows ( clause 13.2 of the Methodological Recommendations):

Transfer of indicators reflecting the obligations of a budgetary institution

IN paragraph 14 Methodological recommendations explained how to comply with the standards instructions no.  174n, 183n balances formed on the corresponding analytical accounting accounts accounts 0 302 00 000“Calculations for accepted obligations”, 0 303 00 000 “Calculations for payments to budgets”, 0 304 02 000 "Settlements with depositors" 0 304 03 000 “Calculations for deductions from wage payments.” Let's consider the correspondence of accounts given in this paragraph:

Contents of operation Institution - PBS Establishment
"new" type
Debit Credit Debit Credit
In the amount of the institution's debt to pay its obligations:
- to suppliers, contractors (credit balance) 0 302 00 000 0 304 06 730 0 304 06 830 0 302 00 000
- to the budget in terms of payment of mandatory payments (credit balance) 0 303 00 000 0 304 06 730 0 304 06 830 0 303 00 000
- to the depositors 0 304 02 000 0 304 06 730 0 304 06 830 0 304 02 000
- for funds withheld from wages and scholarships, but not transferred for their intended purpose 0 304 03 000 0 304 06 730 0 304 06 830 0 304 03 000
In the amount of overpayments on mandatory payments to the budgets of the budget system of the Russian Federation 0 304 06 830 0 303 00 000

(0 303 02 000 - 0 303 13 000)

 0 303 00 000

(0 303 02 000 - 0 303 13 000)

 0 304 06 000

These transactions are documented in a separate Certificate (f. 0504833) in two original copies, with one of them sent to the founder - the chief administrator of budget revenues.

Budgetary institution - PBS from 02/01/2012 switches to receiving subsidies. In January 2012, the accountant, as part of his income-generating activities, accrued to the employee the wages that were paid to him minus the alimony withheld from him. Withheld alimony payments as of the date of change of institution status were not transferred to the recipient.

In the accounting records of the institution, operations on the calculation of wages and the deduction of alimony from it were reflected as follows:

Contents of operation Debit Credit Amount, rub. Primary document
Employee's wages accrued 2 109 60 211 2 302 11 730 30 000
Personal income tax withheld from wages 2 302 11 830 2 303 01 730 3 900 Reference
Child support withheld from wages 2 302 11 830 2 304 03 730 5 000 Performance list
Personal income tax was transferred to the budget from a personal account with the treasury authority 2 303 01 830 2 201 11 610 3 000 Extract from the personal account
Salary was issued to the employee from the cash register
(30,000 - 3,900 - 5,000) rub.		 2 302 11 830 2 201 34 610 21 100 Payroll

In accounting, operations for transferring data generated on accounts 0 303 01 000(the debit balance was formed as a result of incorrect transfer of the personal income tax amount) and 0 304 03 000 (the credit balance arose because the institution did not transfer alimony to the recipient) will be reflected as follows: Conclusion of accounts by an institution at the end of the current financial year

IN paragraphs 16 - 18 of the Methodological Recommendations The Ministry of Finance clarified the rules for concluding accounts by an institution when changing its legal status. Thus, indicators of settlements with the financial authority for budget revenues, formed from the beginning of the financial year until the date of change in the type of institution (on the corresponding analytical accounting accounts accounts 1 210 02 000“Settlements with the financial authority for budget revenues”) are not transferred from budget accounting and are reflected in budget reporting by the institution as the administrator of budget revenues.

Closing of account indicators for administered revenues credited to the budget at the end of the financial year is reflected (by the last budget accounting transactions on the date of change in the type of institution) by the following accounting entries:

Account debit 1 401 30 000

Credit corresponding analytical accounts accounts 1 210 02 000 “Settlements with the financial authority for budget revenues”

In turn, the indicators for the corresponding analytical accounting accounts accounts 0 304 04 000"Internal calculations" 0 304 05 000 “Settlements for payments from the budget with the financial authority” are not transferred from budget accounting and are reflected in the budget reporting of the institution as a recipient of budget funds.

Operations for the conclusion of accounts at the end of the current financial year are reflected (by the last budget accounting operations on the date of change in the type of institution) by the following accounting entries:

Account debit 0 401 30 000“Financial result of previous reporting periods”

Credit corresponding analytical accounts accounts 0 304 04 000 "Internal settlements"

Debit corresponding analytical accounts accounts 0 304 05 000“Settlements for payments from the budget with the financial authority”, 0 304 04 000 "Internal settlements"

Account credit 0 401 30 000“Financial result of previous reporting periods”

Indicators for the corresponding analytical accounts accounts 0 401 00 000, generated from the beginning of the financial year until the date of change in the type of institution, are not transferred from budget accounting and are reflected in the budget reporting of the institution as a recipient of budget funds (budget revenue administrator).

Operations for the conclusion of accounts at the end of the current financial year are reflected (as the last budget accounting operations on the date of change in the type of institution):

Account debit 0 401 30 000“Financial result of previous reporting periods”

Credit corresponding analytical accounts accounts 0 401 00 000 “Financial result of an economic entity” (0 401 10 000, 0 401 20 000)

Debit corresponding analytical accounts accounts 0 401 00 000 “Financial result of an economic entity” (0 401 10 000, 0 401 20 000)

Account credit 0 401 30 000“Financial result of previous reporting periods”

Calculation indicators generated as a result of transferring data on the availability of assets and liabilities on the date of change in the type of institution (reflected by the last (final) budget accounting transactions on the date of change in the type of institution) are transferred through the following entries:

Account debit 0 401 30 000“Financial result of previous reporting periods”

Account credit 0 304 06 000

Account debit 0 304 06 000"Settlements with other creditors"

Account credit 0 401 30 000“Financial result of previous reporting periods”

____________________________________

Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application.”
Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application.”
Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application.”
The code of the main manager of budget funds is reflected in the 1st to 3rd digits of the account number 1 304 06 000, and zeros are entered in the 4th to 14th digits.
Balances according to budget accounting data for the corresponding analytical accounts of accounts 1,205,00,000, 1,209,00,000 are reflected in the correspondence for accepting obligations for settlements with the budget (transferring payments expected to be received to the budget).