1C: Accounting of a budgetary institution 8

Functionality

"1C: Accounting of a budgetary institution 8" provides automation of accounting of state (municipal) budgetary institutions financed from the federal, regional (subjects of the Russian Federation) or local budgets, as well as from the budget of a state extra-budgetary fund on the basis of budget estimates and keeping records according to the Chart of Accounts budget accounting.

The program is intended for recipients, managers, main managers of budget funds, government bodies, local government bodies (municipal bodies), management bodies of state extra-budgetary funds, financial bodies, treasury bodies in terms of execution of estimates for their maintenance.

Maintaining records for several institutions in a single information database
"1C: Accounting of a budgetary institution 8" supports accounting for both one institution and a group of institutions (structural divisions of the institution) in a single information base (centralized accounting). In this case, general state classifiers are used, general lists of counterparties, inventory items, cost items, etc. are maintained.

The general ledger and balance sheet can be formed consolidated for a group of institutions or separately for institutions and structural divisions.

Maintaining separate records by type of funds
"1C: Accounting of a budgetary institution 8" supports, within one budgetary institution, the maintenance of separate accounting by type of funds (balance sheets) with the receipt of separate reporting.

Standard Budget Accounting Methodology
"1C: Accounting for a budgetary institution 8" was developed in accordance with the requirements and provisions of the current regulatory documents of the Ministry of Finance of the Russian Federation, the Federal Treasury on budget accounting, budget execution and implements a standard accounting methodology for budgetary institutions in accordance with the current legislation of the Russian Federation.

"1C: Accounting of a budgetary institution 8" provides accounting according to the chart of accounts of budgetary accounting:

According to the current budget classification of the Russian Federation;
by type of activity - budgetary activity, income-generating activity, activity with funds at temporary disposal;
in terms of general government sector operations;
in the context of institutions (structural divisions allocated to independent balance);
by type of funds.
The chart of accounts and the setup of synthetic and analytical accounting are implemented for all sections of budget accounting to the extent regulated by the Instructions for Budget Accounting.

Accounting for funds and liabilities can be carried out both in rubles and in foreign currency.

Each accounting section in the program is a methodically verified technological cycle of accounting for certain types of property, funds, and obligations within a single standard configuration, which provides for the receipt of all necessary primary documents and accounting registers.

"1C: Accounting of a budgetary institution 8" supports a single interconnected technological process for processing documentation for all sections of accounting with the preparation of a balance sheet.

The main way to reflect business transactions in accounting is to enter configuration documents corresponding to the primary accounting documents. In addition, direct entry of individual transactions is allowed. For group entry of transactions, you can use standard operations - a simple automation tool that can be easily and quickly configured by the user.

Accounting for Expense Authorization

"1C: Accounting of a budgetary institution 8" provides:

Accounting for Permits received by the institution to carry out income-generating activities (form 0531735) and Addendums to the Permit to carry out income-generating activities (form 0531736), generating data for transmission to the Federal Treasury in electronic form.
Drawing up an estimate for income-generating activities, generating information about the estimate, about changes to the estimate for submission to the Federal Treasury both in paper and electronic form (Information on the estimate assignments contained in the Estimates of income and expenses for income-generating activities, f. 0531737 ).
Registration and accounting of received limits of budget obligations, appropriations, and maximum funding volumes.
Formation of expenditure schedules by the budget recipient for submission to the Federal Treasury.
Registration and accounting of accepted budget obligations.
Control over the acceptance of budgetary obligations within the limits of budgetary obligations established by the expenditure classification codes of the corresponding budget and taking into account accepted and unfulfilled obligations.
Control that cash expenses do not exceed the established limits of budget obligations and, if necessary, the maximum volumes of financing expenses.
Control that cash payments from sources of financing the budget deficit do not exceed the reported budget allocations.

Accounting for operations of reporting budget data and cash execution

"1C: Accounting of a budgetary institution 8" supports all cash service schemes with account opening:
in institutions of the Central Bank of the Russian Federation,
in the Federal Treasury,
in bodies created for cash services for budget execution by the executive body of state power of a constituent entity of the Russian Federation or the local administration of a municipality.
The program implements a new procedure for cash services for personal accounts opened with the Federal Treasury, in accordance with the requirements of regulations that come into force on January 1, 2009.

The program generates the following documents:

Application for cash expense (f. 0531801),
Application for receiving cash (f. 0531802),
Return application (f. 0531803),
Request for cancellation of application (f. 0531807),
Payment order (f. 0401060),
Application for opening a personal account (f. 0510021),
Applications for re-registration of a personal account (f. 0510025),
Applications for closing a personal account (f. 0510026), etc.
Settlements by payment orders through Bank of Russia institutions or credit organizations are also supported.

Cash accounting
Accounting for cash transactions with cash is carried out in accordance with the “Procedure for conducting cash transactions in the Russian Federation” (approved by decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No. 40).

Receipt and expense cash orders (form No. KO-1 and No. KO-2), announcements for cash contributions (form 0402001) are drawn up and printed according to standard unified forms. Cash orders can be issued both in rubles and in any foreign currency. When posting documents, accounting records are generated, which are reflected in the Journal of Operations for the "Cash" account No. 1 (f. 0504071).

Cash orders can also be issued using monetary documents. Movements of monetary documents are registered in budget accounting accounts, and an inventory of monetary documents is maintained.

"1C: Accounting of a budgetary institution 8" ensures the maintenance of a Journal of registration of receipt and expenditure orders (form No. KO-3) and a cash book in form No. 0504514, approved for budgetary institutions.

The peculiarities of cash circulation are taken into account when making payments through the Federal Treasury authorities - it is provided for the registration of an application for receiving cash check books from the Federal Treasury authorities in the form 0531712 (Appendix No. 2 to the "Rules for providing cash to recipients of budget funds of the budget system of the Russian Federation", approved by order of the Ministry of Finance of the Russian Federation Federation dated 09/03/2008 No. 89n) and reflected in the accounts of transactions when using account No. 40116 “Funds for paying cash to budget recipients”.

It is possible to obtain information on cash flows for any period in the context of institutions, balance sheets, budget classification codes, KOSGU.

The program supports the use of cash register equipment when performing cash transactions.

Accounting for non-financial assets
The program "1C: Accounting of a budgetary institution 8" implements all the features of budgetary accounting of non-financial assets (NFA) - preliminary calculation of the actual cost on account 010600000 "Investments in non-financial assets", depreciation calculation depending on the cost of the fixed asset, its purpose and use. Provision is made for maintaining both inventory records of fixed assets, as well as group and nomenclature records.

Accounting for precious metals included in fixed assets, materials, and equipment is carried out in accordance with the Instructions on the procedure for accounting and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation (approved by order of the Ministry of Finance of the Russian Federation dated August 29. 2001 No. 68n).

When putting fixed assets (intangible assets) into operation, you can write off fixed assets worth up to 3,000 rubles as expenses. inclusive (except for fixed assets that are not written off upon commissioning, for example, library collections) or charge 100% depreciation for fixed assets costing more than 3,000 rubles. up to 20,000 rub. inclusive.

For fixed assets and intangible assets worth more than RUB 20,000. Depreciation is calculated monthly using a regulatory document.

These include operations such as centralized supply, intradepartmental transfer, in-house production, reconstruction (modernization), and sale of excess non-financial assets.

Based on the documents on receipt of NFA, documents of the type “Invoice received” are entered to register the supplier’s invoice in order to create a Purchase Book.

The program supports operational accounting of fixed assets worth up to 3,000 rubles. inclusive, written off from the balance sheet at the time of commissioning. The internal movement and write-off of such objects is documented using standardized forms, an inventory is carried out, and accounting registers are formed.

The movement of non-financial assets is reflected in the Journal of operations on the disposal and transfer of non-financial assets No. 7 (f. 0504071), the Turnover Statement for non-financial assets (f. 0504035), Cards of quantitative and total accounting of material assets (0504041) and other accounting registers.

Operations for the movement of non-financial assets recorded in off-balance sheet accounts have also been automated.

Accounting for settlements with suppliers and contractors
Settlements with suppliers and contractors are taken into account in the context of contracts (basis of settlements).

The features of budgetary accounting of settlements with suppliers and contractors are taken into account, depending on the order of settlements - advance payment or advance delivery of goods, works, services. Automatic offset of advances, registration of supplier invoices and maintenance of the Purchase Book are provided.

For settlements with counterparties, a Journal of transactions with settlements with suppliers and contractors No. 4 (f. 0504071) and other reports are generated. It is envisaged to generate acts of reconciliation of settlements with counterparties and conduct an inventory of settlements.

Accounting for state (municipal) contracts, other agreements subject to execution at the expense of budgetary funds and funds from income-generating activities
Information about the state or municipal contract (its change) concluded by the state or municipal customer, and Information about the execution (termination) of the state or municipal contract is formed in accordance with the resolutions of the Government of the Russian Federation dated December 27, 2006 No. 807 and dated July 31, 2007 No. 491 both on paper and in electronic form.

We support the maintenance of records and the formation of a register of concluded state (municipal) contracts, as well as a procurement register in accordance with Art. 73 of the Budget Code of the Russian Federation.

Accounting for settlements with debtors
Accounting for settlements with debtors is carried out by income, by advances issued, by accountable amounts, by shortages, etc.

It provides for the registration of settlements for the services provided by the institution in the main and business activities, including the provision of lease of state (municipal) property.

Implemented registration of invoices and automatic generation of the Sales Book in accordance with the Tax Code of the Russian Federation and the Rules for maintaining logs of invoices for VAT calculations (approved by Decree of the Government of the Russian Federation No. 914 of 02.12.2000). Operations for offsetting received advances are fully automated.

For settlements with counterparties, a Journal of transactions with debtors for income No. 5 (f. 0504071) and other reports are generated. It is envisaged to generate acts of reconciliation of settlements with counterparties and conduct an inventory of settlements.

The offset of advances, both issued and received, is fully automated.

VAT accounting
The program automatically records VAT depending on the VAT accounting policy:

At rates of 10%, 18%, settlement rates,
at a rate of 0%,
when performing the duties of a tax agent,
from construction and installation work performed for own consumption in an economic way, in accordance with the Tax Code of the Russian Federation.
Separate accounting of VAT amounts charged to the taxpayer for goods (work, services), including fixed assets and intangible assets, property rights used to carry out transactions not subject to value added tax in accordance with clause 4 of Art. 170 ch. 21 Tax Code of the Russian Federation.

An invoice can be issued for one receipt document, or for several receipt documents for multiple deliveries from one supplier during the day or month.

The Sales Book and Purchase Book are automatically generated in accordance with the Tax Code of the Russian Federation and the Rules for maintaining logs of invoices for VAT calculations (approved by Decree of the Government of the Russian Federation No. 914 of December 2, 2000) with additional sheets for “late” invoices and invoices - invoices to which corrections have been made.

Reporting
"1C: Accounting of a budgetary institution 8" contains a set of standard reports, budget accounting registers and regulated reporting - budgetary, statistical, tax.

Standard and specialized reports allow you to quickly obtain the necessary accounting registers and present accounting information in a form convenient for analysis.

Almost all necessary accounting statements are generated automatically based on business transactions entered during the reporting period. Electronic forms for statistical and tax reporting can be filled out manually in whole or in part, with subsequent recalculation of the final indicators. When generating reports, indicators are checked and linked (intra-form and inter-form control).

Reports prepared for printing are automatically divided into pages.

In any report you can get a breakdown of the amount of any graph cell, that is, you can sequentially reach the primary document, the amount of which is integrated in the amount of the graph cell (balance sheet item).

The program allows you to save and archive generated reports, view and restore data from them.

Reports can be received both on paper and electronic media. In the future, the information can be loaded into the 1C: Set of Reports program, the Federal Treasury program for obtaining consolidated statements of the manager, or a program used by the tax authorities.

The forms of primary accounting, accounting, tax and statistical reporting included in the program "1C: Accounting of a Budgetary Institution 8" correspond to the standard forms developed by the Ministry of Finance of the Russian Federation, the Federal Tax Service, the Federal State Statistics Service and other departments.

Service capabilities
Control and elimination of error situations
"1C: Accounting of a budgetary institution 8" provides developed means of monitoring the user's work at various stages of working with the program:

Control of the correctness and completeness of the entered data,
control of balances when writing off (moving) material assets,
control of the correctness of entered transactions (accounting records),
control of input and editing of documents, operations,
control of modification and deletion of documents entered before the “edit ban date”,
control of the integrity and consistency of information when deleting data.
Loading classifiers and exchange rates
The program provides for downloading reference books and classifiers:

Budget classifiers,
BIK classifier (directory of bank identification codes of settlement participants on the territory of the Russian Federation),
address classifiers of the Federal Tax Service,
exchange rates from the RBC website.
Downloading is carried out from the 1C company website or other information sites, as well as from files supplied to the ITS or as part of configuration updates.

Data exchange
The standard solution implements data exchange with other programs and systems, providing for loading and unloading of directories and documents, including the exchange of information about settlement documents with treasury systems and institutions of the Central Bank of the Russian Federation.

Data Search
The configuration implements full-text search according to information base data. You can search using multiple words, using search operators, or using an exact phrase.

Control access to credentials
The ability to impose restrictions on access to the credentials of individual individuals and/or institutions has been implemented. A user with limited access rights does not have the opportunity not only to change in any way, but even to read data that is closed to him.

Use of commercial equipment
"1C: Accounting for a budgetary institution 8" supports working with cash registers (fiscal recorders). The built-in "Commercial Equipment Connection Assistant" allows you to quickly connect, configure and start using fiscal recorders for registering receipts and cash outgoing orders.

Working with distributed information bases
To work with distributed information bases, it is planned to include exchange plans in the configuration and add an “Autonomous Solution” mechanism designed to automate the exchange of data between information bases.

Online user support
Users of the program "1C: Accounting of a budgetary institution 8" can directly, when working with the program, prepare and send to the 1C company opinions on the use of the program, contact the technical support department, as well as receive and view responses from the technical support department. Users can also take part in a survey of program users conducted by 1C in order to study problems that arise during operation.

Automatic configuration update
The configuration includes a configuration update assistant that allows you to obtain information about the latest updates posted on the customer support site on the Internet and automatically install detected updates. If an update file has already been received, the assistant allows you to update using an update delivery file (.cfu) or a configuration delivery file (.cf) from any local or network directory.

Sharing with the program "1C: Salaries and personnel of budgetary institutions 8"
The program "1C: Accounting of a budgetary institution 8" can be used in conjunction with the program. For this purpose, two-way exchange of data on amounts to be paid and on the reflection of accrued and withheld amounts, including taxes, in budget accounting is implemented.

The software product “1C: Public Institution Accounting 8” includes the “1C: Enterprise 8.2” technology platform and the “Government Institution Accounting” application solution (configuration).

“1C: Public Institution Accounting 8” provides automation of accounting for state (municipal) institutions that are on an independent balance sheet, financed from the federal, regional (subjects of the Russian Federation) or local budgets, as well as from the budget of a state extra-budgetary fund.

Purpose of the program

Maintaining records of state, budget and autonomous institutions

“1C: Public Institution Accounting 8” provides for accounting for all types of state (municipal) institutions - state-owned, budgetary, autonomous

“1C: Accounting of a public institution 8” can also be used by managers, chief managers of budget funds, state authorities, local governments, management bodies of state extra-budgetary funds, financial authorities, treasury authorities, state academies of sciences in terms of executing estimates for their maintenance.

Centralized accounting. Keeping records of the activities of a group of institutions in a single information database

“1C: Public Institution Accounting 8” provides the ability to maintain accounting records for both one institution and a group of institutions (structural divisions of an institution) in one information base.

The program "1C: Public Institution Accounting 8" can be used for maintaining centralized accounting for institutions that have delegated their accounting authority based on an agreement.

At the same time, in a unified information base, accounting is carried out for government institutions - according to the Chart of Accounts for budgetary accounting, budgetary institutions - according to the Chart of Accounts for accounting of budgetary institutions, autonomous institutions - according to the Chart of Accounts for accounting of autonomous institutions.

When maintaining centralized accounting, general state classifiers are used, general lists of counterparties, inventory items, cost items, etc. are maintained.

The general ledger and balance sheet can be formed consolidated for a group of institutions or separately for institutions and structural divisions.

Maintaining separate records by sources of financial support

“1C: Public Institution Accounting 8” assumes the possibility of maintaining separate accounting within one institution according to sources of financial support in one information base with obtaining separate reporting. Moreover, the structure of accounts for each source of financial support may be different.

For example, using this mechanism, it is possible to keep separate records of operations involving the exercise by a budgetary (autonomous) institution of the powers of a federal government body (state body) exercising the functions and powers of the institution’s founder to fulfill public obligations to an individual, subject to execution in cash, in in accordance with Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts of Budget Accounting and Instructions for its Application” and generate budget reporting on them in accordance with Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation.”

Standard Accounting Methodology

“1C: Public Institution Accounting 8” was developed in accordance with the following regulatory documents on accounting:

Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application ";
Order of the Ministry of Finance of Russia 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 Russia 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 Russia dated December 23, 2010 No. 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application”;
Order of the Ministry of Finance of Russia dated December 28, 2010 No. 190n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation”;
Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Guidelines for their use";
Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation”;
Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions”, etc.

"1C: Public Institution Accounting 8" provides accounting for:

according to the current budget classification of the Russian Federation or arbitrary classification;
in terms of types of financial support for activities;
in the context of operations of the general government sector (analytical codes of receipt and disposal);
in the context of institutions (structural divisions allocated to independent balance);
in terms of sources of financial support (balance sheets).

This allows you to group, summarize and build a hierarchy of information presentation in accounting registers, standard and specialized reports in the specified sections.

The chart of accounts supports up to 5 sections of analytical accounting, in addition to 26 digits of the account number. Setting up synthetic and analytical accounting is implemented for all accounting sections.

Work with distributed information bases and other capabilities are provided.

Accounting for funds, property and liabilities can be carried out both in rubles and in foreign currency.

Chart of accounts

“1C: Public Institution Accounting 8” contains a standard Unified Chart of Accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions in accordance with Appendix No. 1 to the order of the Ministry of Finance Russia dated 01.12.2010 No. 157n, hereinafter – Unified chart of accounts.

The setup of synthetic, analytical, quantitative, currency accounting on the accounts of the standard chart of accounts was carried out in accordance with the Instructions for the use of the Unified Chart of Accounts (Appendix No. 2 to the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n) and in the amount of indicators provided for presentation to external users (publications in the media) in accordance with the legislation of the Russian Federation.

Thanks to the capabilities of the 1C:Enterprise 8 platform, the account structure in the program's chart of accounts is brought into full compliance with the structure of the account number of the Unified Chart of Accounts.

Institution's working chart of accounts

Based on the Unified Chart of Accounts, the formation of a Working Chart of Accounts is provided for each institution, which is recorded in the program. At the same time, the structure of accounts of the Working Chart of Accounts can be set in accordance with the type of institution - state-owned, budgetary, autonomous and the types of its financial support. When generating accounting records, transactions are reflected in 26-bit accounts of the Working Chart of Accounts.

The type of classifier that will be used when generating accounts for the Working Chart of Accounts - “Budget” or “Custom” - is determined by the structure of the working chart of accounts selected in the Accounting Policy of the institution.

“1C: Public Institution Accounting 8” provides standard settings for the structure of the working chart of accounts for government, budget and autonomous institutions.

The structure of the working chart of accounts for government institutions contains the corresponding types of financial support and requires for each type of financial support the mandatory indication of the full code of the budget classification of the Russian Federation - KBK and KOSGU. When creating working accounts, accounts are used in accordance with the Chart of Accounts for budget accounting.

The structure of the working chart of accounts for budgetary institutions requires for each type of financial support the mandatory indication of the budget classification code of the Russian Federation only in the KOSGU part, and instead of budget classification codes, values from an arbitrary classifier can be indicated. When creating working accounts, accounts are used in accordance with the Chart of Accounts for accounting of budgetary institutions.

The structure of the working chart of accounts for autonomous institutions involves specifying a code from an arbitrary classifier for each type of financial support. When creating working accounts, accounts are used in accordance with the Chart of Accounts of accounting of autonomous institutions.

Based on the accounting policy of the institution, legal requirements or the founder, you can change the standard structure of the working chart of accounts.

Budget classification

“1C: Public Institution Accounting 8” contains the budget classification of the Russian Federation and the mechanism for its updating.

To maintain budget classification, “1C: Public Institution Accounting 8” contains a set of reference books. Information from the directories of the “Budget Classification” group is used to generate 26-bit account numbers of the institution’s Working Chart of Accounts, when preparing settlement and payment documents, as well as to build a hierarchical structure of the budget classification in order to generate budget reporting in the budget structure (consolidated budget list).

The directories are supplied completed and contain the corresponding budget classifiers approved by the Order of the Ministry of Finance of Russia “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation.” Codes of budget classifiers of constituent entities of the Russian Federation or local budgets can be entered into directories in user mode or loaded from a file.

Provision is made for the maintenance of “arbitrary” classification for the formation of classification characteristics of accounts (CPC), as well as additional budget classifiers.

The values of codes of budget and arbitrary classifiers used as classification characteristics of accounts (CPC) are entered on a specific date. This allows you to store transactions using old and new KPS codes in a single information database. Thus, when changing classifiers, you can work with the new and old classifications simultaneously in the same information base.

When budget classifiers are changed by law, directories can be brought into compliance with legislation by downloading updated classifiers. In the delivery and updates of the standard configuration, budget classifiers are also included in the form of external files. Classifiers can be loaded from files into the corresponding directories using the Budget Classification Update Assistant.

Current budget classifiers are posted on the 1C company’s user website, on the configuration support web page, as well as on the 1C:Enterprise Information and Technology Support disks.

After updating the budget classifiers, you can automatically check the compliance of the classification characteristics of the accounts with the downloaded classifiers, set the expiration date of outdated CPS and accounts of the Working Chart of Accounts.

Functionality

A set of ready-made solutions for automating the main areas of accounting

The standard configuration provides a high level of accounting automation:

input and storage of information to the extent necessary for the preparation of primary accounting documents and the formation of accounting registers;
maintaining accounting documents with registration of transactions in the accounts of the Working Chart of Accounts;
registration of incoming primary accounting documents;
registration of outgoing primary accounting documents (formation in paper and/or electronic form); storage of generated primary documents in electronic form in the information database;
formation of accounting registers based on accounting data with obtaining hard copies on paper on standard forms;
generation of accounting registers, standard and specialized reports with various groupings and hierarchy of data presentation;
generation of regulated accounting, tax and statistical reporting.

The program provides a high level of accounting automation in almost all sections. It provides:

accounting of non-financial assets: fixed assets, intangible assets, non-produced assets, inventories, treasury property in the context of nomenclature, storage locations, financially responsible persons; accounting for accrued depreciation;
accounting of financial assets:
- accounting for the availability and movement of monetary documents and cash in the cash register, including in foreign currency;
- accounting for cash flows in accounts opened with credit institutions, including in foreign currency;
- accounting of financial investments: deposits, shares, bonds, etc.;
- accounting of transactions on personal accounts opened with treasury authorities, electronic data exchange with treasury systems;
accounting of settlements with suppliers and contractors for advances issued by counterparties and basis of settlements;
accounting of settlements with accountable persons in the context of advances issued;
accounting for income calculations, including:
- accounting for payments to parents for child support;
- accounting of calculations for paid training;
- accounting of calculations for the manufacture of products and performance of work;
- accounting for payments for paid services;
- accounting for payments for the lease of federal (municipal) property and other income from property;
accounting of settlements on credits, borrowings (loans);
accounting for property damage calculations;
accounting of obligations:
- accounting of settlements with suppliers and contractors;
- accounting of settlements with employees;
- accounting for payments to budgets;
- accounting for settlements on funds received for temporary use;
- accounting of intradepartmental settlements;
- accounting of state (municipal) debt, provided guarantees;
- accounting for settlements with other creditors;
accounting for the financial results of the institution’s activities;
accounting for authorization of budget expenditures:
- accounting of estimated (planned) assignments;
- accounting of budgetary allocations;
- accounting for funding volumes;
- accounting for approved limits on budget obligations;
- accounting and control of fulfillment of accepted obligations;
accounting for VAT, invoices, maintaining books of purchases and sales;
accounting of state and municipal contracts, generation of information for registers of state and municipal contracts on paper and in electronic form;
tax accounting of depreciable property;
electronic document flow with credit institutions, financial authorities, Federal Treasury authorities:
- settlements on personal accounts of state, budgetary, autonomous institutions;
- electronic data exchange in the formats of the Federal Treasury, UFEBS, using the 1C:Enterprise - Bank Client standard, a customizable mechanism for exchanging information with treasury systems;
automatic generation of primary documents, accounting registers and regulated reporting;
electronic document flow with tax authorities;
electronic document flow in 1C formats with the body exercising the functions and powers of the founder, in terms of regulated reporting;
multi-level system of preliminary, current and subsequent control.

“1C: Public Institution Accounting 8” supports a unified methodically verified interconnected technological process of accounting, which provides for the receipt of all necessary primary documents and accounting registers.

Work "from the document"

Documentation of the facts of financial and economic activities of state (municipal) institutions is provided with the help of electronic documents specialized in accounting sections, with the receipt of the corresponding standard forms of primary documents or an accounting certificate f. 0504833.

"1C: Public Institution Accounting 8" includes more than 170 species specialized documents that allow them to be reflected in the accounts of the institution’s Working Chart of Accounts about 1000 types of financial and business transactions. Each business transaction determines the correspondence of accounts and their analytics, additional data necessary for the generation of primary documents.

At the stage of maintaining accounting document flow, the program provides input, printing and storage of primary documents in the information database. The generated primary document can be saved in the database. When posting electronic documents, the program automatically generates postings – entries in accounting accounts, based on the essence of the transaction being recorded.

Primary documents and accounting records configured in electronic documents comply with federal legislation on accounting in state (municipal) institutions.

Entering specialized documents is the main way to reflect business transactions in accounting. It is also possible to directly enter individual transactions in the universal document “Operation (accounting)”. For group entry of transactions, you can use standard operations - a simple automation tool that can be easily and quickly configured by the user.

The program allows you to automatically perform routine operations, such as depreciation, currency revaluation, and closing accounts.

The entered information is automatically summarized, which allows you to generate the necessary reports for any period of time.

Standard and specialized reports included in the configuration allow you to quickly obtain the necessary accounting registers and present accounting information in a form convenient for analysis.

A set of regulated reports (updated quarterly) contains forms of accounting, tax, statistical reporting, reporting to funds necessary for the monthly, quarterly and annual report of the institution.

Accounting for Expense Authorization

"1C: Public Institution Accounting 8" provides:

Registration and accounting of received limits of budget obligations, appropriations, maximum funding volumes, hereinafter – budget data.
Formation of expense schedules f. 0531722 (Appendix No. 2 to Order of the Ministry of Finance of the Russian Federation dated September 30, 2008 No. 104n) by the budget recipient for submission to the Federal Treasury.
Reflection in accounting of the amounts of budget data communicated to the manager of budgetary funds (GRBS), subject to further distribution among subordinate institutions.
Formation of expense schedules f. 0531722 for transfer to treasury authorities and the formation of accounting records for the distribution of budget data to subordinate recipients of budget funds, including oneself as a recipient.
Registration and accounting of accepted obligations.
Control over the acceptance of obligations within the limits of budget obligations, estimated (planned) assignments, completed (approved) according to the codes of classification of expenses of the corresponding budget (departmental classification), and taking into account accepted and unfulfilled obligations.
Control that cash expenses do not exceed the established limits of budget obligations (appropriations) and, if necessary, the maximum volumes of financing expenses.
Control that cash payments from sources of financing the budget deficit do not exceed the reported budget allocations.
Control that cash expenses do not exceed approved estimated (planned) assignments.
Transfer of indicators for the corresponding analytical accounts for authorizing expenses generated in the reporting financial year for the first, second years following the current (next) financial year (hereinafter referred to as indicators for authorization) to the analytical accounts for authorizing budget expenses of the next year.
Accounting for Permits received by the institution to carry out income-generating activities (form 0531735) and Addendums to the Permit to carry out income-generating activities (form 0531736), generating data for transmission to the Federal Treasury in electronic form.
Drawing up an estimate for income-generating activities, generating information about the estimate, about changes to the estimate for submission to the Federal Treasury both in paper and electronic form (Information on the estimate assignments contained in the Estimates of income and expenses for income-generating activities, f. 0531737 ).

Transactions on authorization of expenses are reflected in the Authorization Journal No. 9 (f. 0504071). Also, for transactions authorizing expenses, you can receive accounting registers Card for accounting limits of budget obligations (form No. 0504062), Journal of registration of budget obligations (form No. 0504064), reports Summary data on the implementation of the budget of the BSP, Summary data on the implementation of the estimate for income-generating activities.

Accounting for operations of reporting budget data and cash execution

"1C: Public Institution Accounting 8" supports all cash service schemes with account opening:

in institutions of the Central Bank of the Russian Federation;
in the Federal Treasury;
in bodies created for cash services for budget execution by the executive body of state power of a constituent entity of the Russian Federation or the local administration of a municipality;
in credit institutions.

The program provides for the design, printing, and electronic uploading of the following documents in current Federal Treasury formats:

Application for cash expenses (f. 0531801);
Application for cash expenses (abbreviated) (f. 0531851);
Application for receiving cash (f. 0531802);
Application for cash withdrawal (bank card) (f. 0531844);
Return application (f. 0531803);
Request to cancel an application (f. 0531807);
Notification of clarification of the type and nature of payment (f. 0531809);
Payment order (f. 0401060);
Application for opening a personal account (f. 0510021);
Applications for re-registration of a personal account (f. 0510025);
Applications for closing a personal account (f. 0510026);
Application for receipt of cash check books (f. 0531712), etc.

Major previous Federal Treasury formats are also supported.

Treasury bodies established by the financial authorities of the constituent entities of the Russian Federation and local governments can develop their own data exchange formats, therefore, to generate payment files in other formats, the configuration provides for the integration of data exchange procedures and algorithms that do not require configuration changes.

As examples of using this opportunity, the following formats are provided: FKU Moscow, ACC-finance.

Formats are updated independently from program updates, from the configuration web page.

When generating settlement and payment documents, the design and authorization features for each type of institution are taken into account.

Provision is made for conducting settlement and payment documents and generating accounting records, which are reflected in the Journal of Transactions with Non-Cash Funds No. 2 (f. 0504071).

Minutes of the treasury body (f. 0531805);
Expense schedule (f. 0531722);
Request to clarify the identity of the payment (f. 0531808);
Extract from personal account (various types). When loading Statements, documents are generated to reflect cash receipts, cash disposals, and the corresponding settlement and payment documents are posted to reflect cash payments. The documents reflecting cash payments (receipts) are loaded with data from the documents that provide the basis for reflecting transactions on the institution's personal account (payment orders and other documents generated by the financial accounting body or the payer).
Report on the status of a personal account (various types). A report on the status of a personal account can be loaded into a document of the same name and compared with accounting data at the click of one button.

All downloaded files are saved.

Each fact of uploading and loading data into the program is recorded in the form of documents.

Users can view and, if necessary, print statements and payments in their accounting program.

Settlements by payment orders through Bank of Russia institutions and credit organizations are also supported. To carry out electronic payments through Bank of Russia institutions and credit organizations, the UFEBS and “1C:Enterprise – Bank Client” formats are supported, respectively.

Accounting for cash and monetary documents

Accounting for cash transactions with cash is carried out in the program “1C: Accounting of a State Institution 8” in accordance with the Procedure for conducting cash transactions in the Russian Federation (approved by decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No. 40).

Receipt and expense cash orders (form No. KO-1 and No. KO-2), announcements for cash contributions (form 0402001) are drawn up according to standard unified forms. Cash orders can be issued both in rubles and in any foreign currency. When posting documents, accounting records are generated, which are reflected in the Journal of Operations for the Cash Account No. 1 (f. 0504071).

Cash orders can also be issued using monetary documents. When generating cash orders based on monetary documents, they are overprinted “Stock”. Movements of monetary documents are recorded in accounting accounts.

“1C: Accounting of a public institution 8” ensures the maintenance of the Journal of registration of receipt and expenditure orders” (form No. KO-3) and the Cash Book in the form No. 0504514.

The formation of the cash book is carried out using cash and monetary documents. There are two ways to maintain a cash book:

formation of a unified cash book (f. 0504514) for cash and monetary documents with a single sequential numbering of ordinary sheets of the cash book and sheets with the mark (stamp) “Stock”
formation of a separate cash book according to form 0504510 “Cash book Fund” for transactions with monetary documents.

The peculiarities of cash circulation are taken into account when making payments through the Federal Treasury, including the peculiarities of carrying out operations to provide cash to recipients of budget funds, non-participants in the budget process and authorized departments using cards.

It is possible to fill out an Application for receiving cash check books from the Federal Treasury (form 0531712), Application for receiving cash transferred to a card (form 0531844) (Appendices No. 2, 3 to the Rules for providing cash to organizations for which personal accounts are opened in the territorial bodies of the Federal Treasury, approved by order of the Ministry of Finance of the Russian Federation dated December 31, 2010 No. 199n), and reflected in the accounts of transactions when using account No. 40116 “Funds for paying cash to organizations.”

It is possible to obtain information on cash flows for any period in the context of institutions, sources and types of financial support for the institution’s activities, classification characteristics of accounts, KOSGU.

Provision is made for the formation of Inventory lists (matching statements) f. 0504086 and the Cash Inventory Report in form No. INV-15 and documenting the results of the inventory of cash and monetary documents. Based on documents that record the discrepancy between actual data and accounting data, you can enter incoming documents - to capitalize surpluses and expenditure documents - to register shortages.

The program supports the use of cash register equipment when performing cash transactions.

Accounting for non-financial assets

Accounting for non-financial assets is carried out according to nomenclature, inventory items, financially responsible persons and storage locations.

The program “1C: Public Institution Accounting 8” implements all the features of accounting for non-financial assets (NFA) - preliminary calculation of the actual value on account 010600000 “Investments in non-financial assets”, depreciation calculation depending on the cost of the fixed asset, its purpose and period of use.

In addition to individual, group accounting of inventory items has been implemented with the formation of inventory cards for group accounting of fixed assets (f. 0504032), acceptance and transfer acts (f. 0306031), write-off of a group of similar fixed assets (f. 0306033).

The storage of information necessary for entering information into the register of federal property is supported (Government Decree No. 447 of July 16, 2007).

User-defined additional characteristics of fixed asset objects are stored and reflected in inventory cards, for example:

nickname, color of animals;
area of premises, number of floors of buildings, etc.

Accounting is carried out for precious metals included in fixed assets, materials, and equipment.

For fixed assets and intangible assets worth more than 40,000 rubles. Depreciation is calculated monthly both in accounting and tax accounting using regulatory documents.

Provided, among other things, are such operations as centralized supply, intradepartmental transfer, receipt from the founder, in-house production, reconstruction (modernization), and sale of excess non-financial assets.

Automated registration of returns of materials to the supplier and from the buyer, generation of a Materials Acceptance Certificate in form 0315004 for documenting claims to suppliers in case of shortages of non-financial assets upon their acceptance.

It is envisaged to maintain lists of permanent commissions - for inventory, for the receipt and disposal of non-fiscal assets, etc. - to be reflected in acts of acceptance, transfer, write-off of non-fiscal assets, in inventory lists, etc.

Provides for the preparation of agreements on individual and team liability.

Based on the documents on receipt of NFA, documents of the type “Invoice received” are entered to register the supplier’s invoice in order to generate a Purchase Book.

The program “1C: Public Institution Accounting 8” provides for the formation of inventory lists (matching sheets) and registration of inventory results using specialized documents. This allows you to store in the program all information about completed inventories. Based on documents that record the discrepancy between actual data and accounting data, you can enter incoming documents - to capitalize surpluses and expenditure documents - to register shortages.

Operations for the movement of non-financial assets recorded in off-balance sheet accounts have also been automated. The receipt, internal movement and write-off of such objects are recorded using standardized forms, an inventory is carried out, and accounting registers are formed.

Implemented accounting and inventory of strict reporting forms by numbers and series.

Subsystem « Food accounting » allows you to maintain lists of food products, semi-finished products and dishes made from them, lists of various daily menus for different dietary tables, categories of people who are satisfied, etc. The following are provided:

daily registration of categories of beneficiaries and their number in the institution;
drawing up daily menu requirements;
reflection of the receipt of food products by suppliers and basis of calculations;
writing off food products according to menu requirements, processing the return of unused products from production.

Records of write-offs of food products are kept by categories of beneficiaries, sources and types of financial support for the institution’s activities.

Provision is made for the formation of a Cumulative Sheet for the receipt of food products (form 0504037), a Cumulative Sheet for the consumption of food products (form 0504038), a Report on the consumption of food products by categories of those receiving food, a Report on the cost of food for categories of people receiving food for the period, a Report on the receipt of food products by suppliers. .

Subsystem « Production accounting » allows:

maintain a list of finished products;
set several types of prices for the product range;
reflect operations to generate production costs;
reflect production output - capitalization of finished products from the main production account 109.61 to account 105.00 “Materials”;
carry out an inventory of work in progress;
close production accounts - distribute general production (109.71) and general business (109.81) costs to direct production costs (109.61) in the context of item items for which costs were collected on the main production account (109.61) during the month; adjustment of the turnover of finished products generated during the month at planned prices to the actual cost, calculated based on the results of production operations for the month, and according to the balances of work in progress.

Calculation of the cost of multi-process production is supported; assembly operations; cutting operations.

Information on the composition and amount of costs that formed the actual cost of products can be obtained in the report “Calculation reference “Cost calculation”. Information on the actual and planned cost of manufactured products, work in progress balances and deviations from standard cost indicators can be obtained in the report “Calculation reference “Cost of Products”. It is also provided to obtain information on the distribution of indirect costs for manufactured products for each cost item.

Accounting for settlements with suppliers and contractors

Settlements with suppliers and contractors are taken into account in the context of contracts (basis of settlements).

The features of accounting for settlements with suppliers and contractors are taken into account depending on the order of settlements - advance payment or advance delivery of goods, works, services. Automatic offset of advances, registration of supplier invoices and maintenance of the Purchase Book are provided.

Accounting for wages, scholarships and allowances

Data on payroll, scholarships and allowances can be entered into the program using standard operations configured in the document “Reflection of salaries in accounting” or downloaded from the program “1C: Salaries and personnel of a budgetary institution.”

Calculations for wages, scholarships and allowances are reflected in the report “Journal of wage settlement transactions No. 6”. Information on settlements can be obtained from the accounting register Card for accounting of funds and settlements (f. 0504051), the report “Account balance sheet”.

Accounting for settlements with accountable persons

Analytical accounting of settlements with accountable persons is carried out for each accountable person in the context of advances issued to them and types of settlements (settlements for issued funds, settlements for received monetary documents). In this case, one advance issued to an accountable person can be closed with several advance reports.

All settlements with accountable persons are documented using appropriate documents. It is provided for the preparation of an application for the issuance of an accountable amount, the recording of an advance report submitted to the accounting department, the execution of an Advance report (f. 0504049) on the basis of the submitted supporting documents.

It is provided for the registration of inventory data of settlements with accountable persons, the formation of an inventory list of settlements with buyers, suppliers and other debtors and creditors (f. 0504089).

A power of attorney is provided for the receipt of inventory items in the unified form No. M-2.

Accounting registers for settlements with accountable persons - Journal of transactions with accountable persons No. 3 (f. 0504071), Card for accounting of accounts and settlements (f. 0504051) are formed as output forms using reports of the same name. Information on mutual settlements with accountable persons can also be obtained from the “Settlements with accountable persons” report.

Accounting for settlements with buyers and customers

The program automates the operations of accrual of accounts receivable for services provided by the institution in the main and business activities, including the provision of property for rent, settlements with parents for the maintenance of children in a child care institution, and for additional education.

Records are kept of the work performed by the institution (research and development work). The work can be multi-stage. Provision is made for the execution of Work Acceptance Certificates both for each stage and upon completion of the work as a whole.

Provides for issuing invoices for payment, automatic write-off of direct and overhead costs for services (work) to the current financial result.

Operations for offsetting received advances are fully automated.

Accounting registers for settlements with debtors - Log of transactions with debtors for income No. 5, Card for accounting of accounts and settlements (f. 0504051) - are formed as output forms using reports of the same name. It is envisaged to generate acts of reconciliation of settlements with counterparties and conduct an inventory of settlements.

VAT accounting

The program keeps records of VAT for both the taxpayer and the tax agent. Operations are supported at a rate of 0%, VAT accounting for construction and installation work performed for personal consumption in an economic way, in accordance with the Tax Code of the Russian Federation.

Separate accounting of VAT amounts charged to the taxpayer for goods (work, services), including fixed assets and intangible assets, property rights used to carry out transactions not subject to value added tax in accordance with clause 4 of Art. 170 ch. 21 Tax Code of the Russian Federation.

An invoice can be issued for one receipt document, or for several receipt documents for multiple deliveries from one supplier during the day or month.

Automatic registration of invoices for advances received for a given period is provided.

Reporting

“1C: Public Institution Accounting 8” contains a set of standard and specialized reports, accounting registers and regulated reporting - budgetary, accounting, statistical, tax.

Standard and specialized reports have ample opportunities for grouping, selecting, sorting data, formatting, etc., allow you to quickly obtain the necessary accounting registers and present accounting information in a form convenient for analysis.

Almost all necessary accounting statements are generated automatically based on business transactions entered during the reporting period. Prepared reports can be checked for interconnection of indicators - intra-form and inter-form control can be carried out.

Electronic forms for statistical and tax reporting can be filled out manually in whole or in part, with subsequent recalculation of the final indicators. When generating reports, indicators are checked and linked (intra-form and inter-form control).

Reports prepared for printing are automatically divided into pages.

In any report for which auto-completion is provided, you can get a breakdown of the amount of any indicator, that is, you can sequentially reach the primary document, the amount of which is integrated in the amount of the indicator (for example, a balance sheet item).

The forms of accounting registers, accounting, tax and statistical reporting included in the program “1C: Accounting of a State Institution 8” correspond to the standard forms developed by the Ministry of Finance of the Russian Federation, the Federal Tax Service, the Federal State Statistics Service and other departments.

Budget and accounting reporting

The set of financial statements includes forms in accordance with orders of the Ministry of Finance of Russia

dated December 28, 2010 No. 191n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation”;
dated March 25, 2011 No. 33n “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions”, etc.

Reports can be received both on paper and electronic media. In the future, to obtain consolidated reporting, information can be downloaded into the programs “1C: Set of Reports”, “1C: Budget Reporting”, in “1C” formats or in Federal Treasury formats.

Each fact of uploading reports is documented. Only prepared and approved reports that have passed the indicator reconciliation check can be uploaded.

A standard set of control ratios is supplied as part of the set of financial statements. It is possible to modify existing verification rules and control relations, as well as create new verification rules and control relations in user mode.

Tax reporting

Various tax reporting technologies are supported:

preparation of a “regular” printing form;
preparation of machine-readable forms using a two-dimensional barcode of the PDF417 standard;
uploading electronically to magnetic media;
transmission in electronic form via communication channels;
submission of tax reports:
- exchange of informal documents (requests, letters, etc.) – both from the tax authority to the taxpayer, and from the taxpayer to the tax authority;
- information service requests;
- certificate on the status of settlements with the budget;
- extracting transactions from the “Calculation with the budget” card;
- list of tax reporting;
- Act of reconciliation;
- certificate of fulfillment of tax payment obligations.

A mechanism for submitting tax reporting via telecommunication channels using an electronic digital signature has been included. The mechanism allows you to send tax reports directly from the program to the server of a specialized telecom operator.

A mechanism for submitting reports on Form-4 of the FSS of the Russian Federation in electronic form with an electronic digital signature has been included. The mechanism allows you to directly from the configuration perform all actions to transfer the report on Form-4 of the FSS of the Russian Federation to the portal of the FSS of the Russian Federation using the technology approved by Order of the FSS of the Russian Federation dated February 12, 2010 No. 19.

A mechanism has been included for the exchange of documents in electronic form via telecommunication channels between policyholders and territorial bodies of the Pension Fund of the Russian Federation using an electronic digital signature in a unified transport message format, approved by order of the Board of the Pension Fund of the Russian Federation dated October 11, 2007 No. 190r.

Service capabilities

Starting assistant

The Startup Assistant will help you fill out information about the institution in the required sequence and set the basic accounting parameters necessary to start working with the program.

Using the Startup Assistant will significantly reduce the likelihood of errors when entering related information and will make it easier to start working with the program.

Control and elimination of error situations

“1C: Public Institution Accounting 8” provides advanced means of monitoring the user’s work at various stages of working with the program:

control of the correctness and completeness of the entered data;
control of balances when writing off (moving) material assets;
control of the correctness of entered transactions (accounting records);
control of input and editing of documents and operations;
control of modification and deletion of documents entered before the date of prohibition of editing;
control of the integrity and consistency of information when deleting data.

The program provides a list of financial and economic transactions documented (directory “Types of Operations”) - about 1000 transactions. The chief accountant can disable operations that are not used in the institution in order to reduce the list of operations when selecting in documents, preventing erroneous accounting entries.

A unified technological mechanism for filtering the values of document details is used. Filling in document details is automated based on the settings:

structures of the working chart of accounts;
directory “Types of operations”;
register of information “Conformity of analytical accounts of KOSGU”;
algorithms for document operation.

All this allows you to reduce the amount of entered data, reduce input errors and protect information from unintentional incorrect user actions.

Loading classifiers and exchange rates

The program provides for downloading reference books and classifiers:

budget classifiers;
BIK classifier (directory of bank identification codes of payment participants on the territory of the Russian Federation);
address classifiers of the Federal Tax Service;
exchange rates from the RBC website.

Period Closing Assistant

The Period Closing Assistant generates a list of routine operations that must be performed to close accounting periods (month, quarter, year), the sequence of their execution, as well as their status - completed or not.

If the operation is not completed, the assistant will prompt you to enter it.

Technological analysis of accounting

“1C: Public Institution Accounting 8” contains tools for automatically checking the current state of accounting in order to identify technical accounting errors that lead to reporting errors.

Allows you to conduct both a random check in individual areas and a comprehensive check in all possible areas. Among other things, you can quickly check the presence of negative account balances, identify correspondence that does not agree with the correct account correspondence, check the excess of acceptance of obligations over the reported LBO (allocations), approved estimated (planned) assignments, etc.

Based on the results of the check, an error log is generated, directly on the lines with identified errors, you can go to the erroneous accounting entry and correct it.

Data exchange

The standard solution implements data exchange with other programs and systems, providing for loading and unloading of directories and documents, including the exchange of information about settlement documents with treasury systems, institutions of the Central Bank of the Russian Federation, and credit organizations.

Data exchange with the program “1C: Salaries and personnel of budgetary institutions 8” has been implemented.

Data Search

The configuration implements full-text search according to information base data. You can search using multiple words, using search operators, or using an exact phrase.

Control access to credentials

The ability to impose restrictions on access to the credentials of individual individuals and/or institutions has been implemented. A user with limited access rights does not have the opportunity not only to change in any way, but even to read data that is closed to him.

Use of commercial equipment

“1C: Public Institution Accounting 8” supports working with cash registers (fiscal recorders). The built-in “Commercial Equipment Connection Assistant” allows you to quickly connect, configure and start using fiscal recorders for registering receipts for incoming and outgoing cash orders.

Working with distributed information bases

Provision is made for working with distributed information bases, and a mechanism for automatic data exchange between information bases is implemented.

Online user support

Users of the 1C: Public Institution Accounting 8 program can directly, when working with the program, prepare and send to 1C company opinions on the use of the program, contact the technical support department, as well as receive and view responses from the technical support department. Users can also take part in a survey of program users conducted by 1C in order to study problems that arise during operation.

Internet support allows you to quickly receive platform updates, standard configurations, regulated reporting and various technological information necessary for maintaining records in the program from the user support website.

Automatic configuration update

The configuration includes the Configuration Update Assistant, which allows you to obtain information about the latest updates posted on the user support site on the Internet and automatically install detected updates. If an update file has already been received, the assistant allows you to update using an update delivery file (.cfu) or a configuration delivery file (.cf) from any local or network directory.

Sharing with the program "1C: Salaries and personnel of budgetary institutions 8"

The program "1C: Public Institution Accounting 8" can be used in conjunction with the program “1C: Salaries and personnel of budgetary institutions 8”. For this purpose, a two-way exchange of data has been implemented on amounts to be paid and on the reflection of accrued and withheld amounts, including taxes, in accounting.

Data security

In the 1C: Public Institution Accounting 8 program, compared to the previous version, significantly higher data security has been achieved through the use of developed functions for delimiting access rights to data.

Advantages of using the 1C:Enterprise 8 platform

Application solutions developed on the 1C:Enterprise 8 platform are distinguished by an ergonomic interface, developed tools for constructing economic and analytical reporting, fundamentally new capabilities for analyzing and retrieving information, high scalability and performance, modern approaches to integration, and ease of system administration. All this takes solutions for state and municipal institutions to a new level of automation.

"1C:Enterprise 8" supports working with various DBMS - Microsoft SQL Server, PostgreSQL, IBM DB2, Oracle Database and file database management system.

The 1C:Enterprise 8 server can operate in both MS Windows and Linux environments. This provides choice when implementing the architecture on which the system will run, and the ability to use open source software to run the server and database.

The 1C:Enterprise 8.2z platform is certified by the Federal Service for Technical and Export Control (FSTEC) for compliance with the requirements for protection against unauthorized access to information - security class 5, and for the level of control over the absence of undeclared capabilities - control level 4.

The possibility of using the 1C:Enterprise 8.2 platform to protect information in personal data information systems up to class 1 inclusive has been confirmed.

Ergonomic user interface

The new modern interface design makes it easy to learn application solutions for beginners and high speed for experienced users:

significant acceleration of mass input of information thanks to the line input function and efficient use of the keyboard;
convenient tools for working with large dynamic lists:
- control the visibility and order of columns,
- setting up selection and sorting,
- printing lists;
maximum use of available screen space for displaying information,
design style mechanism.

Configuration

The standard configuration “Accounting for a government agency” implements the most common accounting schemes and can be used in most government agencies. To reflect the accounting specifics of a particular institution, the standard configuration can be changed. The program "1C: Public Institution Accounting 8" has a launch mode "Configurator", which provides:

setting up the system for various types of accounting,
implementation of any accounting methodology,
organization of any directories and documents of arbitrary structure,
customizing the appearance of information entry forms,
customizing the behavior and algorithms of the system in various situations using the built-in language,
wide design possibilities for creating printed forms of documents and reports using various fonts, frames, colors, drawings,
the ability to visually present information in the form of diagrams,
quick configuration changes using visual development tools,
ability to track performance metrics in real time.

Scalability

The 1C:Enterprise 8 system provides scalability of application solutions, ranging from the simplest to the multifunctional. The program "1C: Public Institution Accounting 8" can be used in the following options:

single-user – for small institutions or personal use;
file – for multi-user work, ensures ease of installation and operation;
client-server version of work based on a three-level architecture. Provides reliable storage and efficient processing of data when a large number of users work simultaneously.

Working with geographically distributed information databases

unlimited number of autonomously working information databases,
full or partial data synchronization, a mechanism for automatic data exchange between information databases has been implemented,
arbitrary order and method of transferring changes.

Integration with other systems

The program "1C: Public Institution Accounting 8" has ample opportunities for interaction with other applications and provides:

downloading currency rates from the Internet,
loading address classifiers,
loading the BIC classifier,
loading address classifiers of the Federal Tax Service,
exchange data with other applications via text files, DBF files and XML documents.

Administration

The program "1C: Public Institution Accounting 8" provides convenient administration tools:

a new installation and launch mechanism that can significantly simplify administration in cases where several different versions of the platform are used simultaneously;
setting up user access rights based on the role mechanism, assigning the user interface and language;
setting up the division of access to data by user workstations (roles);
log of user actions and system events;
the ability to upload and download an information base;
tools for installing and updating platform and application solutions.

Purchasing and updating the program

The conditions for purchasing the program are specified in information release No. 13500. Current prices are indicated in the price list.

Registered users can update the program configuration via the Internet.

1C: Public Institution Accounting 8. Basic version

“1C: Public Institution Accounting 8. Basic version” is intended for small institutions in which one accountant works with the program and for which no change to the standard configuration is required.

“1C: Public Institution Accounting 8. Basic version” can be used to automate the accounting of state (municipal) institutions financed from the federal, regional (subjects of the Russian Federation) or local budgets, as well as from the budget of a state extra-budgetary fund. The program provides for the maintenance of records by all types of state (municipal) institutions - state-owned, budget, autonomous– to ensure comparability of data when an institution moves from one type to another.

“1C: Public Institution Accounting 8. Basic version” is a ready-made solution with extensive customization capabilities that allow you to independently configure accounting methods in accordance with the type and accounting policies of the institution without programming.

Limitation of functionality of the basic version

The program "1C: Public Institution Accounting 8. Basic version" has the following technological and functional limitations relative to the PROF version:

Keeping records of several institutions in a single information base is not supported, including maintaining centralized records for institutions that have delegated their powers to maintain accounting records based on an agreement.
Accounting is carried out only within one budget.
Keeping records by sources of financial support for activities is not supported. It is possible to maintain separate accounting for one additional source of financial support in one information base with the receipt of separate reporting.
Only one user can work with one infobase at a time.
Changing the configuration is not supported; you can only apply the standard configuration and install its updates.
Client-server mode is not supported.
The operation of distributed information bases (RIB) is not supported.
COM connection and Automation server are not supported.

How to purchase the basic version

To purchase a product, you can contact franchisee partners and dealers of the 1C company, stores that sell economic programs of the 1C company, including 1C: Multimedia / 1C: Interest stores, as well as the central office of the company "1C" at Moscow, st. Seleznevskaya, 21.

Transition from the basic version to the PRO version

If the user has a need to keep records of several institutions in a single information base, maintain records within several budgets, in the context of several sources of financial support, or other tasks arise that cannot be solved within the limitations of the basic version, he will be able to switch to the PROF “1C” version: Accounting of a government institution 8”, which does not have these restrictions.

When switching from the basic version to the PROF version, the accumulated credentials are completely transferred to the new program.

The procedure for upgrading versions of this application solution is described in

In the period from May 27 to July 27, 2011, more than 170 partners of the 1C company in 100 cities of Russia, with the methodological support of the 1C company, are conducting the next training seminar “Accounting in state, budgetary, autonomous institutions in 2011. Application of 1C: Accounting of a government institution 8" We offer you a selection of answers to questions, feedback from listeners and photo reports from this seminar.

In accordance with

in April 2011 released by 1C

More information about the output and its functionality http://www.1c.ru/news/info.jsp?id=13500)

http://www.1c.ru/news/events/event.jsp?id=609

continues until July 27, 2011

Answers to questions from seminar participants

As practice shows, accountants have many questions that arise in their daily work; all these questions can be answered at the seminar "Accounting in state, budgetary, autonomous institutions in 2011. Application of "1C: Public Institution Accounting 8" http://www.1c.ru/news/events/event.jsp?id=609. WITH We invite you to familiarize yourself with some answers to questions from listeners.

Accounting in the new program “1C: Public Institution Accounting 8”

If a centralized purchase of fixed assets is made for subordinate institutions (structural divisions of an institution allocated to an independent balance sheet), and the purchased objects are temporarily delivered to the warehouse of an authorized institution, then, as a general rule, the formation of the initial cost is reflected in the accounts of group 106.01 “Investments in fixed assets.”

The criterion for classifying objects as part of fixed assets - to account 101 “Fixed assets” is given in clause 34 (paragraph 2) Instructions and on the application of a unified chart of accounts (Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n):

tangible assets, regardless of their value, with a useful life of more than 12 months are accepted for accounting as fixed assets, intended for repeated or permanent use on the right of operational management in the course of the activities of the institution when it performs work, provides services, exercises state powers (functions) or for the management needs of institutions that are in operation, in reserve, on conservation, leased, leased (subleasing).

Thus, if centrally purchased fixed assets are delivered to the warehouse of an authorized institution for temporary storage, and not for use by the institution, then before they are transferred for their intended purpose, they must be taken into account in the accounts of account 106.01 “Investments in fixed assets.”

According to paragraph 34 of the Instructions on budget accounting (Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n) the transfer of investments made in objects of non-financial assets is reflected in the debit of the corresponding analytical accounts of account 030404000 “Internal departmental settlements” (030404310, 030404320, 030404330, 030404340) (within the framework of the movement of objects between institutions subordinate to one main manager (manager) of budget funds), accounts 040 120241 “Expenditures on gratuitous transfers to state and municipal organizations” (within the framework of the movement of objects between institutions subordinate to different main managers (managers) of budget funds of the same budget level, between institutions subordinate to one main manager (manager) of budget funds within the framework of income-generating activities, and also when transferring them to state and municipal organizations), 040120242 “Costs on gratuitous transfers to organizations, with the exception of state and municipal organizations”, 040120251 “Costs on transfers to other budgets of the budget system of the Russian Federation” (within the framework of the movement of objects between budget institutions of different budget levels) , 040120252 "Costs on transfers to supranational organizations and foreign governments", 040120253 "Costs on transfers to international organizations" and loan corresponding analytical accounts account 010600000"Investments in non-financial assets" (010611410, 010631410, 010632420, 010634440).

Similar norms are provided for in the Instructions for the application of the Chart of Accounts for Budgetary Accounting (Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n) and autonomous institutions (Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n). According to clause 53 of these instructions

the transfer of investments made in objects of non-financial assets within the framework of settlements between the head office and separate divisions (branches) is reflected on the basis of primary accounting documents for the relevant accounting objects (Acceptance and Transfer Certificates and Notices) by debiting the corresponding analytical accounts of account 034040000 "Internal Departmental Settlements" (030404310, 030404320, 030404340) and the credit of the corresponding analytical accounting accounts of account 010600000 “Investments in non-financial assets” (010611410, 010621410, 010622420, 010624440, 010631410, 010632 420, 010634440, 010641410, 010642420, 010644440);

the transfer of investments made into objects of non-financial assets when they are transferred to state and municipal organizations is reflected on the basis of primary accounting documents for the relevant accounting objects (Acceptance and Transfer Certificates) in the debit of the account 040120241 "Expenses for gratuitous transfers to state and municipal organizations" and the credit of the corresponding analytical accounts of account 010600000 "Investments in non-financial assets" (010611410, 010621410, 010622420, 010624440, 010631410, 010632420, 010634440 ).

It should be noted that this is not an innovation of the Instructions for the use of EPAS, similar standards were provided paragraphs 16 and 78 of the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n.

In the program “1C: Public Institution Accounting 8” such operations are formalized as follows.

The receipt of fixed assets at the institution’s warehouse is documented by the documents “ Purchase of OS, intangible assets».

In the document " Purchase of OS, intangible assets» indicates the range of received objects, their quantity and cost.

Since OS objects are purchased for transfer, and not for use by the institution, there is no need to open inventory cards for them, and accordingly there is no need to assign inventory numbers. Therefore, in the reference book " Fixed assets“For the entire batch of objects of the same type, it is enough to enter one element.

The transfer of fixed assets to institutions (branches, structural divisions allocated to a separate balance sheet) is reflected in the documents “ Write-off of OS from the customer's warehouse» with the corresponding business transaction.

On the tab " General» are indicated accounting account And corresponding account(according to the selected operation), institution - recipient.

On the tab " Fixed assets» is listed nomenclature transferred objects, indicating their quantities And cost.

From the document, you can generate an Invoice for the release of materials to the third party (form M-15) or an Act on the acceptance and transfer of groups of fixed assets (form OS-1b).

When posting a document, entries are generated to write off the cost and quantity from account 106.01.

To issue a Notice (f. 0504805), you should enter the document of the same name in the “Centralized Supply” subsystem (menu “Calculations - Centralized Supply - Notice» main menu of the program).

In the document "Notice» should be specified type of transmission « Transfer of NFA" And recipient I'm NFA.

In the specification " Transfer document» you should indicate the document with which the transfer of objects is registered in the program. First indicated type of transfer document.

And then the document itself.

After selecting the transfer document, you can generate a printed form of the Notice. To do this, press the button " Notice».

There is an opportunity to reflect the maximum amounts of funding in the report “Summary data on the execution of the budget of the PBS” in “1C: Accounting of a public institution 8”. You need to customize the report and include the relevant indicators in it. Not all data is included by default.

According to the Directives on the procedure for applying the budget classification of the Russian Federation (approved By Order of the Ministry of Finance of Russia dated December 28, 2010 No. 190n) institutions use only one source code for financing the budget deficit from the group 000 01 05 02 00 00 0000 000 “Other budget balances” in accordance with the level of the budget from which the institution is financed. Therefore, accounts in account 201.00 “Institutional funds” cannot have several BCCs (KPS).

Note. The starting assistant of the program “1C: Public Institution Accounting 8” contains the “Working Cash Accounts” page, on which for each source of financial support a classification code for sources of financing budget deficits is specified.

The classification characteristic of an account (CPS) of the “CIF” type is set when starting to work in the program for all analytical accounts of account 201.00 “Institutional funds” and can then be changed when the Instructions on the procedure for applying the budget classification of the Russian Federation are changed.

The form of payment order (f. 0401060 according to OKUD) is established Regulations of the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P"On non-cash payments in the Russian Federation", hereinafter - Regulation No. 2-P. According to Appendix 4 to Regulation No. 2-P in the payment order (f. 0401060) the payment amounts are indicated in rubles.

Thus, the current legislation does not provide for the execution of payment orders (f. 0401060) in foreign currency. Accordingly, in the program “1C: Public Institution Accounting 8” the document “Payment Order” does not provide for execution in foreign currency.

To reflect transactions in currency - the formation of accounting records, the documents “Cash receipts in foreign currency” and “Cash disposal in foreign currency” should be used.

As a rule, banks develop their own form of payment document for transferring currency. The document “Cash disposal in foreign currency” has the ability to connect external printed forms. Thus, based on the requirements of the servicing bank, it is possible to develop and connect to the document an external form of the settlement document.

The form (f. 0504071) and the procedure for filling out the Transaction Logs are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. According to the Guidelines for the formation of Operation Logs ( paragraph 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n) when filling out the Journals of settlement transactions with accountable persons, with suppliers and contractors, with debtors for income in the event that analytical accounting is maintained in the Funds and Settlements Accounting Card (f. 0504051), columns 6 and 7 “Balance at the beginning of the period” and columns 11 and 12 “Balance at the end of the period” of the Operations Journal (f. 0504071) may not be filled out. Therefore, in the 1C: Public Institution Accounting 8 program, for the Transaction Journal report, an option is provided - whether or not to reflect in the report the balances at the beginning and end of the reporting period. The option is set in the journal card - an element of the “Journals” directory.

Look at the log setting, the option “Calculate revolutions only” may be set there.

To generate residuals, the option should be disabled - uncheck the box by left-clicking on the “Calculate only turnover when filling out the journal” field.

For what? For analytical data, the program has other reports (on the execution of the PBS budget). If you have any arguments, write a justification to the 1C Consultation Line [email protected]

It is still being formed. In the “Fill” button menu there is an option to fill with random selection. If you disable the use of selection in the selection form, the report will be generated for all institutions.

The source of financial support (IFS) is the balance sheet separator of accounting. One transaction cannot contain different IFIs in debit and credit. If this mode suits you, then you can use IFO. But it's better to use detail.

Analogue Certificates on transactions with funds (personal account) in the 1C: Public Institution Accounting program 8” there are reports “Summary data on the execution of the budget of the PBS” and “Summary data on the execution of the estimate for PD”.

The amount of data displayed in the report is configured in user mode. The reports also have several predefined settings.

To reflect the receipt of inventories in correspondence with the account 304.04 in the 1C: Public Institution Accounting program 8” you should use the document “Receipt of materials, other”. It contains the operations “Centralized supply (10X - 304.04.340)” and “Intradepartmental movement (10X - 304.04.340)”.

Current legislation does not provide for the issuance of invoices with negative amounts. There were corresponding letters of the Ministry of Finance of Russia (dated 02.08.2010 No. 03-07-09/41, dated 23.06.2010 No. 03-07-11/267, dated 03.11.2009 No. 03-07-09/55, dated 29.05.2007 No. 03- 07-09/09). Therefore, the 1C: Public Institution Accounting 8 program does not provide for the preparation and registration of invoices with negative amounts.

If an institution pays for subscription services in advance, then it has the right to deduct VAT if the recipient of the advance has issued an invoice. Based on the advance payment document, you should enter the document “Invoice received”. During the tax period, when the advance is credited, when auto-filling the document “Creating a sales book” according to the invoice received, issued for an advance, VAT will be restored to the budget, and the invoice is registered in the Sales Book.

The BSO number essentially corresponds to the OS inventory numbers. The write-off must correspond to the actual written-off BSO numbers. You cannot write off only those that are in the balances in the program, but you must write off only those that are actually subject to write-off. If the numbers have negative balances, it means that there were previously discrepancies in numbers and series.

In terms of filling out, the tax agent's invoice is similar to the seller's invoice, because The seller in the invoice is the lessor, and the institution is the buyer. Therefore, to generate and print an invoice by a tax agent in the 1C: Public Institution Accounting 8 program, the document “Invoice received” is used.

In version 1.0.3 of “1C: Public Institution Accounting 8”, the settings provide the ability to “tear off” the 3rd subaccount. But at the same time, you need to understand that in this case it will be impossible to make advances to accountable persons separately for the stock fund and for cash. Departmental analytics is also important, so the user is given the opportunity to choose.

Instructions for using the Unified Chart of Accounts (No. 157n) does not contain a corresponding off-balance sheet account and the requirement to maintain operational records of inventories transferred into operation.

According to paragraph 114 of the Instructions on the application of the Unified Chart of Accounts (No. 157n) operations for the receipt, internal movement, disposal (including on the basis of write-off) of material inventories are recorded in accounting records on the basis of properly executed primary (consolidated) accounting documents, in the manner prescribed by the Instructions for the use of Charts of Accounts.

In accordance with paragraphs 24, 25 of the Instructions on the application of the Chart of Accounts for Budget Accounting ( approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n) reflection in the accounting of operations for the movement of material reserves within the institution, their transfer into operation is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the following primary documents:

Request-invoice (f. 0315006);

Statement of issuance of material assets for the needs of the institution (f. 0504210).

Write-off of materials and food products is carried out on the basis of:

Menu - requirement for issuing food products (f. 0504202);

Statement for the issuance of feed and fodder (f. 0504203);

Statement of issuance of material assets for the needs of the institution (f. 0504210);

Waybill (f. f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), used to write off all types of fuel;

Act on write-off of inventories (f. 0504230);

Act on the write-off of soft and household equipment (f. 0504143), used for the write-off of soft equipment and utensils. In this case, the dishes are written off on the basis of the data from the Warehouse Registration Book (f. 0504044).

Thus, if materials require special accounting, then their release into operation is formalized by a Request-invoice (f. 0315006), which indicates the nomenclature of material assets and the new financially responsible person, with the subsequent execution of an Act on the write-off of inventories (f. 0504230) ( Act on the write-off of soft and household equipment (f. 0504143)), which reflects the actual consumption.

If the balances of material supplies issued to the department, for example, paper clips or pencils, do not need to be controlled, then the release for operation is formalized by the Statement of Issue of Material Assets for the Needs of the Institution (f. 0504210), which, according to paragraph 25 of the Instructions for the application of the Chart of Accounts for budgetary accounting is the primary document - the basis for writing off materials from accounting at the time of putting them into operation. This is also stated in the Guidelines for the use and completion of forms of primary documents approved by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. According to the Methodological Instructions, the Statement (f. 0504210) is approved by the head of the institution and serves as the basis for reflecting in the accounting records of the institution the disposal of inventories and fixed assets with a unit cost of up to 3,000 rubles inclusive.

Thus, if the issue for operation is formalized by the Statement of Issue of Material Assets for the Needs of the Institution (f. 0504210), then the corresponding item is written off from the register - from account 10500 “Material Inventories” at the time of issue, and in fact continues to be in the departments of the institution until it is completely spent.

In fact, there is no document that is easier to fill out: you need to select one detail “Employee” and click the “Fill” button. There is no need to do anything else!!! Other documents are entered separately for convenience and contain a link to the document “Advance to an accountable person.” See the article on ITS in the section “Accounting of a budgetary institution 8”. In BSU, accounting for settlements with accountable persons is implemented in a similar way. Perhaps the title of the document does not accurately describe its purpose. There is a proposal to rename the document “Settlements with an accountable person.” Thanks for the offer, we'll think about it.

There is a detailed article on the ITS disk on accounting for library collections in “1C: Accounting of a budgetary institution 8”, and in “1C: Accounting of a state institution 8” the methodology is similar. When entering balances, inventory numbers are specified only for objects costing over 20,000 rubles. for a book. Everything else is entered on one card without assigning an inventory number. For library collections worth up to 20,000 rubles. for a book, group accounting must be established in the “Fixed Assets” directory; in documents for entering balances and when accepting such fixed assets for accounting, the inventory number must be empty; the line indicates the total number of books and the total book value. For newly received library collection objects in 2011, inventory cards should be opened for objects costing more than 40,000 rubles.

Adjustment of depreciation of fixed assets for which depreciation is calculated using the straight-line method is carried out in the following order.

First, you need to enter the amount of the depreciation adjustment - manually (the document “Operation (accounting)”. Then, enter the document “Adjustment of depreciation” to establish a new residual value and a new useful life. In the document, select the account on which the fixed asset is taken into account, the rules for calculating depreciation which needs to be corrected, and then the OS object itself is selected in the tabular part.

Check the correctness of entering the date of acceptance of the asset for accounting, the useful life, and if the amounts of calculated and actual depreciation coincide, post the document.

To additionally charge depreciation up to 100%, the document “Adjustment of depreciation” is also used. In this case, in addition to the asset accounting account, you can fill in the details of the asset selection conditions - “Price interval”, “CMO”, “Asset status” and click the “Fill” button. The OS will be selected in the tabular section in accordance with the specified selection conditions.

Check that the table is filled out correctly, adjust if necessary, and post the document.

Unlike “1C: Accounting for budgetary institutions 7.7”, and in “1C: Accounting for a budgetary institution 8”, and in “1C: Accounting for a state institution 8”, OS accounting documents, in addition to accounting records for accounts, form movements in registers.

To account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation” the fixed assets are credited upon commissioning with the appropriate document. To enter account balances 21, use the document “Entering fixed assets balances in operational accounting.” If for some reason the fixed assets go directly to operational accounting, use the document “Entering fixed assets balances in operational accounting”; it will generate the necessary movements not only in accounts, but also in registers.

It should be noted that all movements must be reflected in the specified documents. If postings to account 21 are entered manually (using the universal document “Operation (accounting)”), then information on these operating systems will not be reflected anywhere except standard reports.

In the program “1C: Accounting for a State Institution 8”, as well as in “1C: Accounting for a Budgetary Institution 8”, group accounting of fixed assets is possible only for fixed assets for which the linear method of depreciation is not used.

The limit of 20,000 or 40,000 is determined in the periodic information register “Asset Accounting Parameters”. If data on such fixed assets is entered last year, then linear depreciation will be required and, therefore, individual inventory accounting for each object. If in 2011, then you can keep group records. Only in the directory “Fixed Assets” in the fixed assets card the sign of group accounting should be indicated.

In the document “Acceptance of fixed assets for accounting”, for each element of the group, enter its own line, indicate the inventory number (use the processing of group creation of inventory numbers), the quantity is 1, the book value is the price of a unit of fixed assets. After filling out the first line, the following lines can be created by copying the entered first line the required number of times, you just need to select your inventory number in each line.

Read more about maintaining group accounting of fixed assets on ITS in the articles:

How can I indicate data on old operating systems in the “Fixed Assets” directory? Entering fixed asset balances with group accounting (starting from the June release)

Acquisition of a group of similar fixed assets (starting from the July issue)

The structure in 8 has changed. The ability to specify additional characteristics has been introduced; the type and value are entered separately. However, the question arises: how to divide one large field into many small ones? There is no standard solution. It is recommended to enter some delimiters into the string and configure the wrapping rules accordingly.

Use technological analysis to check the accounting results for fixed assets. Pay attention to messages about fixed assets balances in accounts, KBK, different from those indicated in the OS directory, about balances on several accounts (for example, for different KVD), on several KBK, depreciation is taken into account on a different account and KBK, which are indicated in the OS directory , messages about negative balances of book value and quantity of fixed assets.

Check the uniqueness of the inventory numbers. Other errors can be corrected directly in 8.

It is because of group accounting OS for total indicators in the document provides 5 decimal places. The cost of one OS copy cannot always be determined to the nearest penny. For example, if the actual cost of a group of fixed assets was formed under several contracts.

Date of acceptance for accounting- date of receipt of OS at the institution, and Commissioning date taken from the OS card (the commissioning date will be earlier than the date of acceptance for accounting).

Change the boundaries of the fixed asset value limits in the information register “Asset Accounting Parameters”), enter the balances for this fixed asset, and restore the original values of the parameters.

Using the standard report “Universal report (by registers, documents, directories)”. Data type - accounting register, object - posting journal, table - empty. In the grouping settings, add the details “Debit movement characteristics”, “Debit account”. Selection and sorting - by debit account, in a group, for example, 101. Then specify the period and generate a report.

If we are talking about fixed assets accounted for on account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation,” then such an operation is not provided for by the Instructions for the Application of EPAS. All costs for finalizing the operating system are written off as expenses in operational accounting.

If we are talking about the modernization (reconstruction, etc.) of leased property, then according to paragraph 42 of the Instructions for the Application of Unified Accounting Standards, the completed capital investments of the tenant (lessee) in separable or inseparable improvements to the property leased by him, including under a leasing (subleasing) agreement , are accepted for accounting as part of the fixed assets of the institution - the tenant (lessee) in the amount of investments made by him, unless otherwise provided by the lease (leasing, subleasing) agreement. That is, a new OS object is created.

Description of OKOF and the prescribed procedure for coding accounts in EPSBU.

When forming the cost of an operating system, it is important not only the fact of acceptance for accounting and the purchase price of the operating system, but also many other operations that reflect the costs included in the initial cost. To avoid errors, OS documents are not automatically posted, so that the accountant pays attention to these documents, checks their completion and processes them meaningfully.

The form of the cash book (f. 0504514) is established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. Form 0504514 contains only the columns “By budget” and “By extra-budgetary funds”.

In a standard configuration, only a standard form that complies with current regulatory documents can be implemented. Therefore, in the program “1C: Public Institution Accounting 8”, the cash book - “Cashier’s Report” and “Cash Book Insert Sheet” - is formed according to form 0504514.

There is a balance sheet accounting separator - institution. This allows you to generate various types of reporting separately. Accounting is maintained separately and separate reporting is generated. In “1C: Accounting of a budgetary institution 8” there was another accounting separator - the balance sheet. The new separator - Sources of financial support for activities works on a par with the institution. You can generate separate reports on it. The requisite of individual financial institution has appeared in regulated reports. If a new budget institution receives subsidies, it can exercise the powers of the founder to fulfill public obligations to individuals expressed in monetary form. According to the current legislation, budget accounting is maintained for such funds. Order No. 162n and budget reporting is prepared Order No. 191n. If you simply add KFO = 1 and accounts according to the budget accounting chart of accounts to the structure of the working chart of accounts of a budgetary institution, then when auto-filling the report into the balance sheet according to Order No. 191n Data on income-generating activities will also be included, since form 0503130 provides for their reflection. The use of the accounting separator “IFO” allows you to completely separate certain types of funds in accounting and reporting.

This mechanism can be used to separate budget investments in accounting, as well as funds allocated to an institution, for example, subordinate to the Ministry of Internal Affairs from different budgets.

A detailed article on the use of IFO is planned for ITS.

If the subsidy is for the fulfillment of a state task, then KFO = 4. If for other purposes, then KFO = 5. If budget investments - then 6. Cm. Instruction No. 157n, it's written about it there.

Yes, it is planned.

According to paragraph 2 of Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n“On the requirements for the plan of financial and economic activities of a state (municipal) institution” the order comes into force on January 1, 2012. However, it is planned to allow its use from 07/01/2011.

Amounts of income (receipts) of a budgetary institution approved by the plan of financial and economic activities) of the budgetary institution for the current (next) financial year (Debit of the corresponding analytical accounting accounts of account 050700000 “Approved volume of financial support” (050700100, 050700600, 050700700) Credit of the corresponding analytical accounting accounts account 050400000 "Estimated planned assignments") can be entered into the program "1C: Accounting of a public institution 8" and now - with the document "Operation (accounting)". Specialized documents for recording planned data on income and expenses are planned to be implemented in the next update of the 1C: Public Institution Accounting 8 program. This will allow you to authorize expenses and analyze the implementation of the plan.

Since the FHD Plan contains a lot of textual information, in “1C: Public Institution Accounting 8” it is initially planned to implement an analogue of the estimate - detailing income and expenses.

Wrong. According to paragraph 157 of the Instructions for the application of EPAS, the financial authority of the corresponding budget of the budget system of the Russian Federation has the right to establish the procedure for inventory and analytical accounting of treasury property objects of the corresponding public legal entity in accordance with the procedure for accounting of fixed assets, intangible assets, non-produced assets and inventories established by this Instruction.

If in the program “1C: Accounting of a budgetary institution 8” the accounting policy of the institution establishes the maintenance of analytical accounting of treasury property or the calculation of depreciation on treasury property,

then the corresponding settings of the institution’s accounting policy will be transferred to the “1C: Public Institution Accounting 8” program.

The founder is right. Account 106 is used only to form the initial cost of NFA objects for own consumption.

Despite the fact that such equipment is included in OKOF (codes 14 2897040 - 14 2897610), it is not a fixed asset.

According to paragraph 99 of the Instructions according to the application of EPSBU, equipment that requires installation and is intended for installation is accounted for on account 105. Equipment that requires installation includes equipment that can be put into operation only after assembling its parts and attaching them to the foundation or supports of buildings and structures, as well as kits spare parts for such equipment.

Sanitary equipment requires installation - connection to water supply and drainage, so bathtubs, showers, etc. must be included in inventories.

Yes. Cases of suspension of depreciation calculation are provided for in paragraph 85 of the Instructions on the application of EPSBU. The list is closed - transfer of a fixed asset object to conservation for a period of more than three months, as well as during the period of restoration of the object, the duration of which exceeds 12 months.

According to paragraph 13 of the Instructions on the application of EPAS (No. 157n) accounting must be kept in the currency of the Russian Federation - rubles. When accepting property into the treasury for which the cost is not indicated, in our opinion, before assessing it, one should be guided by paragraph 32 of the Instructions for the Application of the Unified Financial Accounting Standards: “Tangible objects of non-financial assets received by an institution for free or compensated use are accounted for by the institution on an off-balance sheet account at the cost indicated by the owner (balance sheet holder) of the property, and in cases where the owner (balance sheet holder) does not indicate the value - in a conditional valuation: one object, one ruble.” There cannot be a zero value on the balance sheet. The commission for the receipt and disposal of assets, created in the institution on a permanent basis, must decide on the inclusion of the object for accounting, at least in a conditional valuation.

If the use was justified, then it is not misuse.

Regardless of the type of institution, if its constituent documents provide for a type of activity that falls within the territory of registration of the institution under UTII, then such institution is a payer of UTII for this type of activity.

Interbudgetary transfer can only be carried out by state-owned institutions. Budgetary and autonomous institutions do not provide for interbudgetary transfers (see clause 9. Instructions for using the chart of accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n).

Also, budgetary and autonomous institutions do not have KFO 1 “Budget activities”. The only exceptions are the budgetary powers of the federal government body (state body) transferred to the institution, exercising the functions and powers of the institution’s founder, to fulfill public obligations to an individual to be fulfilled in monetary form (scholarships, payments to orphans and similar payments).

Be careful! If an institution receives LBO for its main activity, then it must keep records in accordance with budget legislation - as a government institution, according to the Chart of Accounts for Budget Accounting (Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n)!!! Only if an institution receives subsidies to carry out a government task, it must keep records according to the Chart of Accounts for budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n.

In “1C: Accounting for a government institution 8”, form 0504210 is formed similarly to “1C: Accounting for budgetary institutions 7.7”. In the document “Write-off of materials” you need to select the corresponding menu item of the “Print” button.

It all depends on the technology of work. If your Applications are filled out in another program, then upon receipt of the Personal Account Extract, it is enough to enter the “Cash Disposal” document to register the debit of funds from the personal account.

Transferring data to the new program “1C: Public Institution Accounting 8”

The process is permanent. As soon as error messages appear, the rules are amended accordingly. New releases of rules are released in portions, at least once a week. As long as there is such a need, the rules will be improved.

At the seminar, you learned that instead of one chart of accounts, four new ones have been used since 2011. The program “1C: Public Institution Accounting 8” implements accounting for all charts of accounts.

The accounting changes are such that a simple change in the release cannot make the transition.

As transfer dates data should indicate the date to which inclusive you need to transfer data from the old program.

The balances will be unloaded at the beginning of the year of the transfer date. Documents will be uploaded for the period from the beginning of the year of the transfer date to the transfer date, inclusive. It is assumed that after this date, new documents will be entered in a new program.

The standard rules provide for transfer only according to the standard chart of accounts. If you add accounts, you will need to adjust the transfer rules. If subaccounts have been added, then the data on them is transferred to accounts of a higher level.

If the user added subaccounts to “1C: Accounting of a budgetary institution 8”, then it is necessary to make changes to the rules for data transfer. Standard rules are designed for standard chart of accounts setup. To change the transfer rules, you need to use the “Data Conversion” configuration.

Working on old accounts is not a violation, since it takes time to ensure the technical possibility of the transition.

It is not clear from the text of the question which program we are talking about. Software products were released for budgetary institutions:

1C: Accounting for budgetary institutions 7.7 (on the 1C: Enterprise 7.7 platform);

1C: Accounting of a budgetary institution 8 (on the 1C: Enterprise 8 platform).

From January 1, 2011, according to Clause 2 of Article 9.1 of Law No. 83-FZ“On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” types of state and municipal institutions are recognized autonomous, budgetary and government-owned. In order to establish a uniform procedure for maintaining accounting by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, hereinafter referred to as Order No. 157n, the Unified Chart of Accounts of Accounting for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application were approved, hereinafter - Instruction No. 157n.

Order No. 157n entered into force on January 1, 2011. In this regard, according to paragraph 4 of Order No. 157n no longer valid Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 No. 148n"On approval of the Instructions on budget accounting."

According to paragraph 21 of Instruction No. 157n Based on the Unified Chart of Accounts and the provisions of Instruction No. 157n, the following are used for accounting:

State institutions, financial authorities and bodies providing cash services - a chart of accounts for budget accounting and Instructions for the use of a chart of accounts for budget accounting ( Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n);

Budgetary institutions - chart of accounts for accounting of budgetary institutions and Instructions for its use ( order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n);

Autonomous institutions - chart of accounts for accounting of autonomous institutions and Instructions for its use ( Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n).

It should be noted that the new regulatory documents on accounting in government agencies apply to relationships that arose from January 1, 2011, and the corresponding orders were officially published and came into force in February - March 2011.

Due to significant changes in the Unified Chart of Accounts and, accordingly, in the Charts of Accounts for government, budgetary and autonomous institutions, it was necessary to make changes to software products for accounting. It should be noted that 1C software products provide for the registration of facts of financial and economic activities in accounting accounts using electronic documents specialized in accounting sections, with the receipt of the corresponding standard forms of primary documents or an accounting certificate f. 0504833. In particular, the 1C: Public Institution Accounting 8 program includes more than 170 types of specialized documents that allow you to reflect about 1000 types of financial and business transactions on the accounts of the institution’s Working Chart of Accounts. Each business transaction determines the correspondence of accounts and their analytics. Of course, it takes time to adapt a software product to new legislation.

Before the release of the new software product "1C: Accounting for a Government Institution 8", 1C recommended that government, budgetary and autonomous institutions use the program "1C: Accounting for a Budget Institution 8" for accounting purposes, in which for accounting in 2011:

The budget classification effective in 2011 is included.

Electronic document flow is provided with the Federal Treasury in album formats version 7.0, including documents on new personal accounts of budgetary and autonomous institutions.

The classification of fixed assets included in depreciation groups has been updated.

A new threshold for the cost of an asset has been established for monthly depreciation.

Included are forms of monthly and quarterly budget reporting according to Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n.

This made it possible to master the interface in advance, evaluate the completeness of the program’s capabilities, learn how to work with it, and, in general, switch to accounting in the “Accounting of a State Institution 8” configuration as the institution is organizationally and technically ready.

It was planned to ensure the transfer of data to the new program: account balances at the beginning of 2011, turnover (documents) for 2011. Product roadmaps and transition procedures have been published on the 1C website - information letter dated January 31, 2011 No. 13028.

In April 2011, a new software product “1C: Public Institution Accounting 8” was released, which includes the “1C: Enterprise 8.2” technology platform and the “Government Institution Accounting” application solution (configuration), which provides for accounting for all types of state (municipal) institutions - state-owned, budgetary, autonomous.

Also implemented was the transfer of data from the information base of the program “1C: Accounting of a budgetary institution 8” to the information base of the new program “1C: Accounting of a state institution 8”: reference information, account balances at the beginning of 2011, as well as all transactions (documents) of 2011 before the transfer date.

After completing the data transfer procedure, documents will be created in the information base of the new program with incoming balances as of January 1, 2011 and transactions for 2011, formed on the basis of the accounting rules in force in 2011. At the same time, the corresponding primary documents and accounting registers generated before the transition to the new software product contain old accounting accounts.

According to clause 10 of Instruction No. 157n Acceptance for accounting of documents documenting transactions with cash or non-cash funds containing corrections is not permitted. Other primary (consolidated) accounting documents containing corrections are accepted for accounting in the case when the corrections were made in agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the inscription "Believe the corrected" (" Corrected") and the date the corrections were made.

All documents in the 1C: Public Institution Accounting 8 program provide for the formation of accounting corrections f. 0504833, which reflects the corresponding accounting entries (entries). This allows you to generate and print Certificates f. 0504833 to all documents generated automatically by transfer processing.

After transferring the data to 1C: Public Institution Accounting 8, we recommend generating and printing (or saving electronically) Certificates f. 0504833 to all documents dated before the date of transition to the new program, in which write-off acts, cash orders and other primary documents with accounting records are generated.

For group generation and printing of certificates f. 0504833 you can use Group processing of documents and reference books (menu “Tools - Group processing of documents and reference books”).

In the processing form, on the tab “ Selection objects" as Type of objects must indicate " Documentation" and using the "Add (+)" button, include the necessary types of documents in the specification.

In field " Selection» 2 selection criteria should be included:

establish that only completed documents should be included in the selection;

set the date until which (inclusive) documents must be processed - the date until which the documents were generated by data transfer processing.

To select documents for which you need to generate Certificates, click the button " Select».

The selected documents will be reflected on the tab " Treatment».

On the tab " Treatment" in field " Action"must select" Printing documents” and indicate that it is necessary to generate accounting statements and display them for viewing on a monitor screen or directly to a printer. To generate certificates, click the button " Execute».

Printed Certificates can be attached to the corresponding source documents. Based on the Certificates, you can also enter new account assignments (correspondence) in existing primary documents. In the latter case, according to clause 10 of Instruction No. 157n changes must be confirmed by the signatures of the same persons who signed the document initially, indicating the inscription “Corrected to believe” (“Corrected”) and the date of the corrections. It should be noted that this does not apply to documents used to document cash transactions. We recommend that you attach Certificates f. to such documents. 0504833.

Since making accounting entries for a transaction is the prerogative of the accounting service, we believe that it is necessary to certify the Certificates f. 0504833 can be issued by persons responsible for account assignment of primary documents.

It is also necessary to re-generate the accounting registers provided for by the institution’s Accounting Policy and attach them to those previously generated.

In May 2011, edition 6.2 of the “Accounting for Budgetary Institutions” configuration was released on the “1C:Enterprise 7.7” platform, adapted for keeping records of government institutions and budgetary institutions that do not receive subsidies from the corresponding budget of the budgetary system of the Russian Federation, according to the chart of accounts of budgetary accounting and instructions for its use, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n. The transition to an adapted configuration is carried out in the usual manner - by updating the release, in which the remainder has previously been rolled up. When updating the release, balances and current transactions are transferred to new accounts.

Standard configuration documents “Accounting for budgetary institutions 7.7.” also provide for the generation of Certificates f. 0504833, the configuration also supports group generation and printing of Help f. 0504833.

Yes, transfer manually.

The correspondence table is available on the Ministry of Finance website.

Revision 6.2 (release 645) of “1C: Accounting for budgetary institutions 7.7” with a new chart of accounts for budgetary accounting includes the transfer of directories. It is planned to implement the transfer of balances as of January 1, 2011 and turnover of 2011. If the issue is urgent, we recommend moving in the sequence: BBU7.7 → BBU8 → BGU8.

On the online user support page. Users of “1C: Public Institution Accounting 8” have access to the “1C: Public Institution Accounting 8” distribution package.

While the institution receives limits, then for accounting purposes the structure should be indicated - for government institutions. And keep records like last year.

Accounting in state, budgetary, autonomous institutions in 2011. Application of "1C: Public Institution Accounting 8"

In accordance with Federal Law dated 05/08/2010 No. 83-FZ“On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” from January 1, 2011, types of state and municipal institutions are recognized autonomous, budgetary and government-owned.

On January 1, 2011, new regulatory documents on budget classification, accounting and reporting of state and municipal institutions came into force:

- Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval 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 and Instructions for its application "(registered with the Ministry of Justice of Russia on December 30, 2010, No. 19452);

- Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (registered with the Ministry of Justice of the Russian Federation on January 27, 2011 No. 19593) and letters of the Ministry of Finance of Russia dated December 29, 2010 No. 02-06-07/ 5396 “Table of correspondence of Charts of Accounts for budgetary accounting used in 2010 and 2011”;

- Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, State Academies of Sciences, state (municipal) institutions and Methodological guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on February 1, 2011 No. 19658);

- Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application” (registered with the Ministry of Justice of the Russian Federation on February 2, 2011 No. 19669);

- Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application” (registered with the Ministry of Justice of the Russian Federation on February 4, 2011 No. 19713);

- Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation” (registered with the Ministry of Justice of the Russian Federation on February 3, 2011 No. 19693);

- Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions.”

To maintain accounting records of state (municipal) institutions of all types in accordance with the specified documents in April 2011 released by 1C new software product "1C: Public Institution Accounting 8", designed to automate the accounting of government institutions of any type: state-owned, budgetary and autonomous, consisting of an independent balance sheet, financed from the federal, regional (subject of the Russian Federation) or local budgets, as well as from the budget of a state extra-budgetary fund.

More about the release new software product "1C: Public Institution Accounting 8" and its functional opportunities in the information release for users and partners No. 13500 dated April 29, 2011 (http://www.1c.ru/news/info.jsp?id=13500)

In order to provide consulting and methodological support to accounting services of state and municipal institutions more than 170 partners of the 1C company in 100 cities of Russia are holding the next seminar "1C:Consulting" dedicated to topical issues of accounting in state (municipal) institutions in 2011 using the new software product “1C: Public Institution Accounting 8” http://www.1c.ru/news/events/event.jsp?id=609

Conducting seminars by partners continues until July 27, 2011. According to preliminary results promptly received from 1C partners, more than 5,000 students have already attended the seminar in the regions.

According to preliminary data, the largest number of listeners in Russian cities were gathered by seminars conducted by the following companies: “OMEGA” (St. Petersburg), “Spektr-Avtomatika Consulting” (Yaroslavl), “Logasoft” (Vologda), “SAFIB” (Voronezh), NOU UMTS "Course-INFORM" (Nizhny Novgorod), "Axioma" (Abakan), "Sintez" (Vladimir), "Maple Company" (Barnaul), " ASPECT" (Vichuga), "Rezon-VTs" (Volgograd), "AVIKO" (Volgograd), NOU "Garant" (Tomsk), CDPO "Consult" (Ulan-Ude), " Logia" (Khabarovsk), "ROS-ELKOM" (Temryuk), "1C: Franchisee Budget Consulting - IP Savichev" (Rostov region), IP Marsuversky Andrey Vitalievich (Millerovo), 1C-Galex (Khabarovsk). Barnaul), “Author” - Group of Companies “VDGB” (Yoshkar-Ola), NPF “Computer Accounting” (Rostov-on-Don), Madyarov Implementation Center (Irkutsk), “INFORMPOVOLZHIE” (Rostov-on-Don). Nizhny Novgorod), Implementation Center "Accounting Programs" (Komsomolsk-on-Amur), Light-Service (Bryansk), AUDIT "ETALON" (Chelyabinsk), "RIC-Consulting" (. Yekaterinburg), "ADM-Service" (Perm), Training Center "Pilot-Inform" (Astrakhan), "Servistrend" (Moscow), "Andreev Soft" (Tver), BC PROFIT ( Zelenograd), "A-Elite" (Vologda), "Soft Tandem" (Ivanovo), Computer Company (Chelyabinsk), "Sunlight" (Volgograd), "Tyumen-Soft" (. Tyumen), EMS Company (Chelyabinsk).

Methodological support for seminar participants

Seminars, regardless of where they are held, are subject to the same requirements for methodological support for participants, thematic content and completeness of disclosure of the issues under consideration. All seminar participants are provided with methodological materials from 1C, which reflect materials from presentations and practical examples.

In the seminar materials, issues of keeping records of state (municipal) institutions of all types are discussed using new software product "1C: Public Institution Accounting 8".

The first section of the manual provides an analysis of regulatory documents regulating the activities of state, budget and autonomous institutions.

The second section examines the Unified Chart of Accounts for accounting of government institutions, issues of forming the Working Chart of Accounts of the institution, and provides a comparative analysis of the Charts of Accounts of government, budgetary and autonomous institutions.

The third and fourth sections present an analysis of the accounting systems of various types of institutions using specific practical examples in the new software product “1C: Public Institution Accounting 8”.

We hope that this manual will help you prepare and maintain high-quality accounting in 2011 using the new software product “1C: Public Institution Accounting 8”.

Name	Price	Price (USB)
1C: Public Institution Accounting 8. Basic version
1C: Accounting of a government institution 8 PROF

Over more than 10 years of use of the 1C:Accounting system, it has become the industrial standard for accounting solutions for budgetary institutions of the Russian Federation. It embodies the practical experience of a huge number of accountants of many budgetary institutions throughout Russia - from small institutions to very large ones. The new version of the program - "1C: Accounting of a budgetary institution 8", created on the new generation technology platform "1C: Enterprise 8", raises this standard to a new technological level.

Before we begin to describe the program “1C: Accounting for budgetary institutions,” it is worth explaining how accounting in a budgetary institution differs from maintaining it in a commercial organization. The first and most important difference is the difference in the purpose of the activity. If for a commercial organization the goal is to make a profit, then for a budgetary organization the goal is somewhat different, namely: carrying out activities in accordance with the Charter (regulations) of the institution, spending budget funds in strict accordance with the approved limits of budget funds, transferring income directly to the budget in accordance with income estimates. The methods of paying expenses also differ. Commercial organizations can transfer any amount of funds from their current accounts opened with any credit institutions of the Russian Federation. Budgetary organizations only, within the established limits, from personal accounts opened in branches of the federal treasury. Funds for the operation of a commercial institution come from its own activities, and for the functioning of a budget institution they come from the corresponding budget. Significant differences between them are also revealed in the field of tax accounting. Budgetary institutions often have benefits for income tax. Very often, tax accounting degenerates into property tax accounting. Therefore, knowledge of tax accounting is practically not in demand among public sector employees. Tax accounting among commercial organizations is in great demand. Accountants are required to know and maintain tax records correctly.

In this regard, there was a need to create a program that would take into account all possible differences.

"1C: Accounting of a budgetary institution 8" provides automation of accounting of state budgetary institutions financed from the federal, regional or local budgets, as well as from the budget of a state extra-budgetary fund on the basis of budget estimates and keeping records according to the Chart of Accounts of budgetary accounting.

"1C: Accounting for budgetary institutions" allows you to:

· organize accounting in accordance with the current legislation on budget accounting;

· promptly monitor current changes in accounting methodology;

· reduce the complexity of accounting and eliminate counting errors;

· improve the quality of accounting and reporting;

· make accounting “transparent”;

· promptly receive reliable accounting information for any period of time;

· promptly receive information in the context of funding sources, target programs (subprograms);

· quickly control:

maintaining financial discipline;

· status of settlements with legal entities and individuals;

Availability of funds and material assets;

· execution of estimates for budgetary and income-generating activities;

· generate reliable financial statements in a short time.

And now a little about the 1C: Accounting for Budget Institutions program itself.

The main component of the 1C: Accounting for Budgetary Institutions program is the chart of accounts.

The standard chart of accounts has a hierarchical structure - it is based on the balance sheet classification.

To work with accounts, the program has a reference book “KOSGU”, which contains a list of economic classifications of income and expenses.

"1C: Accounting of a budgetary institution 8" contains a set of regulated reports. The set includes reports for the preparation of accounting and tax reporting, reference reports, as well as reporting to extra-budgetary social funds and statistical bodies.

Almost all necessary accounting statements are generated automatically based on business transactions entered during the reporting period. Standard and specialized reports allow you to quickly obtain the necessary accounting registers and present accounting information in a form convenient for analysis.

In addition, the program provides for a technological check of the correctness of accounting before reporting.

The program allows you to save and archive generated reports, view and restore data from them.

Reports can be received both on paper and electronic media. Reports prepared for printing are automatically divided into pages.

Implemented accounting and inventory of strict reporting forms by numbers and series.

The program implements a single interconnected technological processing process for all sections of accounting with automatic formation of the general ledger, other accounting and tax accounting registers, as well as the balance sheet.

"1C: Accounting of a budgetary institution 8" provides various means of monitoring the user's work at various stages of working with the program:

· control of balances when writing off material assets;

· control of the correctness of entered transactions;

· control of document input and editing.

"1C: Accounting of a budgetary institution 8" supports working with cash registers. The built-in "Commercial Equipment Connection Assistant" allows you to quickly connect, configure and start using fiscal recorders for registering receipts and cash outgoing orders.

To keep records and enter information into primary documents, the program uses a variety of directories, the total number of which is more than 70.

The program also provides for loading reference books and classifiers:

· budget classifiers,

· BIC classifier (directory of bank identification codes of settlement participants on the territory of the Russian Federation),

· address classifiers of the Federal Tax Service,

· exchange rates from the RBC website.

The configuration implements full-text search according to information base data. You can search using multiple words, using search operators, or using an exact phrase.

The program has expanded the number of configuration documents for registering the movement of non-fiscal assets, taken into account both on balance sheet and off-balance sheet accounts. Automated processing of return of materials from the buyer. Provision is made for maintaining lists of permanent commissions - for inventory, for writing off non-fiscal assets, etc. - to be reflected in acts of acceptance, transfer, write-off of non-fiscal assets, in inventory lists, etc. Operations for offsetting advances, both received and and issued. Implemented the issuance of one invoice for several receipt documents for multiple deliveries from one supplier during the day or month.

In the program "1C: Accounting of a budgetary institution 8" higher data security is achieved through the use of developed functions for delimiting access rights to data. A user with limited access rights does not have the opportunity not only to change in any way, but even to read data that is closed to him.

Program 1C: Accounting for budgetary organizations is a ready-made solution for accounting and can be independently mastered by users in the process of work.

transfer of the main “computing” load to the server and economical use of client resources;
remote access;
using the application in a service model (SaaS);
management of the program interface and individual forms.

Work via the Internet

Edition 2.0 of the "Accounting of a public institution" configuration supports connection to the infobase using a thin or web client. The web client allows you not to install the program on the institution’s computers, but to work with the program through a web browser. The thin client is a familiar 1C:Enterprise application for an accountant and at the same time allows you to work with the program via the Internet.

A data processing center (DPC) assumes that all institutions of a given department (ministry, region, etc.) keep records in a single information base. Moreover, each institution has its own isolated data area, i.e. it has access only to its own data.

The advantages of creating a data center are:

Simultaneous update of the program for all subordinate institutions. Updating software versions (platform, configuration) is performed centrally by qualified data center administrators for all subordinate institutions at once.
Optimization of the accounting service. The creation of a single center for methodological and accounting issues makes it possible to enter primary documents “on site”, and transfer audit and control functions to the center, whose highly qualified specialists develop and establish uniform accounting policies and procedures for all subordinate institutions.
Up-to-date information on all institutions is available at any time. The management of a department (ministry, etc.) has the opportunity to obtain the necessary information on any institution, at any time, by connecting to the desired data area.

Possibility of generating transactions during the inter-reporting period

In edition 2.0 of the “Accounting of a state institution” configuration, the separation of transactions at the end of the financial year and the inter-reporting period is provided.

Operations at the end of the financial year and inter-reporting period are divided into three groups:

Operations for concluding accounts include operations for completing the financial year (concluding accounts), reflected after the formation of the f. 0503127 (0503737), but before the balance is formed.
Technological operations include technological operations of closing accounts, the balances of which do not carry over to the next year - balances on off-balance sheet accounts 17 “Cash inflows” and 18 “Cash outflows”, accounts authorizing the current period of the year being closed and other similar ones.
Operations to change the balance sheet currency include operations reflected after the formation of the balance sheet and before registration in the accounts of transactions of the next year - revaluation of NFA, transfer of closing balances to the analytical accounts of the next year, etc.
Registration of routine operations at the end of the financial year and operations of the inter-reporting period is carried out using specialized configuration documents with the ability to print formalized printed forms (accounting certificate f. 0504833, etc.).

It is possible to register arbitrary transactions of the inter-reporting period using the universal document “Operation (accounting)” with printing of form 0504833 “Accounting certificate”.

Standard accounting reports allow you to obtain data on transactions:

the current period without including transactions of the inter-reporting period;
the current period including transactions of the inter-reporting period;
inter-reporting period.

Regulated accounting registers: general ledger, transaction log, etc. - include data from the inter-reporting period in accordance with the order of their formation established by regulatory documents.

Accounting by department

In edition 2.0 of the “Accounting for a State Institution” configuration, accounting by division is installed optionally, and you can configure the use of accounting by division only on those accounts where it is necessary. You can use the assistant to set up group accounting by department.

Departmental accounting can be used, for example, to account for the costs of production by various departments.

2014: 1C:Enterprise 8. Typical configuration "Accounting of a government institution", edition 2.0

New in version 2.0.30.34: Chart of accounts

Changes were made to the chart of accounts in accordance with the order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n, amending the Instruction dated December 1, 2010 No. 157n.

Account names changed:

201.20 “Institutional funds in a credit institution”;
204.32 “Participation in the authorized capital of state (municipal) enterprises”;
209.00 “Calculations for damage and other income”;
209.80 “Calculations for other income”;
502 00 "Liabilities";
504.00 "Estimate (planned, forecast) assignments."
Accounts added:
205.82 “Calculations for uncleared receipts”;
209.30 "Calculations for compensation of costs";
209.40 “Calculations for forced seizure amounts”;
209.7A "(Advances) Payments for damage to non-financial assets";
209.83 “Calculations for other income”;
209.8A “(Advances) Payments for other income”;
210.10 "Calculations for tax deductions for VAT";
210.11 “Calculations for VAT on advances received”;
210.12 “Calculations for VAT on acquired material assets, works, services”;
210.N2 "(Unallocated VAT) VAT calculations on acquired material assets, works, services";
210.Р2 "Calculations for VAT on acquired material assets, works, services";
401.60 "Reserves for future expenses";
501.90 “Limits on budgetary obligations for other upcoming years (outside the planning period)”;
501.93 "Limits on budgetary obligations of recipients of budgetary funds";
502.17 “Obligations accepted for the current financial year”;
502.19 "Deferred liabilities of the current fiscal year";
502.27 “Obligations assumed for the first year following the current one (for the next financial year)”;
502.29 “Deferred liabilities of the first year following the current (next financial year)”;
502.37 “Obligations assumed for the second year following the current one (for the first year following the next one)”;
502.39 “Deferred liabilities of the second year following the current one (the first year following the next one)”;
502.47 “Obligations assumed for the second year following the next”;
502.49 “Deferred liabilities of the second year following the next”;
502.90 “Liabilities for other upcoming years (outside the planning period)”;
502.91 “Accepted obligations for other subsequent years (outside the planning period)”;
502.92 “Accepted monetary obligations for other subsequent years (outside the planning period)”;
502.97 “Obligations accepted for other subsequent years (outside the planning period)”;
502.99 “Deferred liabilities for other subsequent years (outside the planning period)”;
503.90 "Budget allocations for other regular years (outside the planning period)";
503.93 "Budget allocations of recipients of budget funds and administrators of payments by source";
17.34 “Receipts of funds to the institution’s cash desk”;
18.34 "Removal of funds from the institution's cash desk";
27 “Material assets issued for personal use to employees (employees)”;
30 "Calculations for the fulfillment of monetary obligations through third parties."
Accounts that will be discontinued:
210.01 “Calculations for VAT on acquired material assets, works, services”;
210.N1 "(VAT for distribution) VAT calculations on acquired material assets, works, services";
210.Р1 "Calculations for VAT on acquired material assets, works, services."
Accounts whose scope of application has changed:
Accounts that will now be used by government institutions:
504.00 "Estimate (planned, forecast) assignments";
507.00 “Approved volume of financial support”;
Accounts (and their sub-accounts) that will not be used by budgetary and autonomous institutions:
205.40 “Calculations for forced seizure amounts”;
205.70 "Calculations for income from transactions with assets."

2013: 1C: Public Institution Accounting 8 Edition 2.0

Edition 2.0 of the “Accounting for a Government Institution” configuration also supports work via the Internet in a service model, which implies launching the program not on the user’s computer, but through a web browser from a site that provides such a service. At the same time, the user is guaranteed secure storage of credentials on this site with complete confidentiality. This operating model is also called a “cloud” service. One of the important advantages of using a cloud service is that users do not have to spend resources, for example, on supporting servers or monitoring versions of 1C: Government Accounting 8 caused by changes in legislation.