Budget accounting: how does accounting for “state employees” differ from “commercial” accounting. Moscow State University of Printing Arts The main components of budget accounting include

Accounting in budgetary organizations has many features, starting with individual legal acts regulating it and ending with a complex invoice coding system. In this article, we will understand the concepts applicable to budget structures, and also touch on the basic rules of accounting.

Definitions and types of organizations financed from the budget

In order to understand the concepts denoting various organizations financed from the budget, let us turn to the law “On non-profit organizations» dated January 12, 1996 No. 7-FZ. Basically, budgetary organizations mean those created by the state. Thus, the most general concept is the term “state (municipal) institutions” (hereinafter referred to as state institutions). They are established by the Russian Federation, its subject or municipality. In accordance with paragraph 2 of Art. 9.1 of Law No. 7-FZ, government agencies are classified as:

• autonomous;
• budgetary;
• state-owned.

The following table provides a comparison of the three types of government agencies.

Charts of accounts and accounting instructions

Before analyzing the charts of accounts applicable to government institutions, we note that the main regulatory act on accounting is the law “On Accounting” dated December 6, 2011 No. 402-FZ, which is required to be applied not only by commercial organizations, but also by non-profit organizations, including state This law contains basic requirements for accounting and rules for its conduct in the Russian Federation. We list the main ones:

1. Accounting is mandatory for all economic entities, with the exception of individual entrepreneurs and divisions of foreign organizations, if they comply with the rules of tax legislation.
2. The head of an economic entity is responsible for the functioning of the accounting service.
3. The organization must draw up its accounting policies independently.
4. It is necessary to register all economic events of the organization in primary documents, the data from which is transferred to the accounting registers.
5. Assets and liabilities are subject to periodic restatement.
6. All accounting data is recorded in rubles.
7. The organization must ensure the reliability of the information contained in the reports.
8. The organization must have established internal control procedures.

Based on the principles of accounting for government organizations, a unified chart of accounts and instructions have been developed, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. They apply to all government agencies and government agencies. In addition, in accordance with clause 21 of the unified chart of accounts, each type of government institution has its own private chart of accounts, approved by:

• by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n for AU;
• by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n for BU;
• by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n for CU.

Let us note one more nuance in terminology. The phrase “budget accounting” is often used in relation to all types of government institutions. However, based on the wording used in the above-mentioned legal acts, AU and BU maintain accounting records, but state bodies, extra-budgetary funds and other institutions specified in paragraph 1 of the instructions (order No. 162n) maintain budgetary accounting.

It is also important to pay attention to other basic legislative acts that are necessary for maintaining records in a government agency. Order of the Ministry of Finance of Russia dated November 29, 2019 No. 207n contains lists of BCCs for 2020, and order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n approved the procedure for applying KOSGU from 01/01/2019. The instructions on the procedure for compiling and submitting reports on budget execution, approved by Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n, and the instructions approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, contain reporting forms and rules for filling them out. Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved the forms of primary documents and registers for public sector employees. In addition, there are a number of legal acts for certain industries and other specific legal acts.

The chart of accounts of a government institution contains 5 sections. In the first section “Not financial assets» includes:

• fixed assets by various groups and types;
• intangible assets;
• non-produced assets;
• inventories, goods, finished products;
• depreciation;
• investments in non-financial assets;
• expenses.

An unusual subsection for those familiar only with classical accounting may be non-produced assets, which are land, subsoil resources and other assets not created by man in production. They are reflected in accounting at their original cost only when they began to participate in economic turnover (except for land). And the receipt of rights to use such objects is shown on the balance sheet on account 01. Land plots are listed at cadastral value. Another feature is the use of an account for investing in inventories. It is used to accumulate the costs of production or purchase of materials.

Read more about the first section of the chart of accounts in the article “Non-financial assets in budget accounting are...” .

The second section “Financial assets” covers:

• funds indicating the places of their storage;
• financial investments, namely all types of securities and participation in other companies;
• receivables related to counterparties, payers of social insurance contributions, tax revenues, loans issued, etc.;
• advances to employees, contractors, foreign organizations, etc.;
• investments in financial assets.

Accounts payable for loans, wages, debts to counterparties for goods, work and services, obligations for transfers to other government agencies, social benefits, payment of taxes, etc. are contained in the third section “Obligations”.

The fourth section, “Financial Result,” groups accounts for recording income, expenses, and financial results. Basically, the composition of assets and liabilities is comparable to the corresponding items in non-budgetary organizations, but there are also differences, both in the list of possible accounts and in their accounting. In the instructions for the unified chart of accounts you can find information on accounting and the use of accounts.

A feature of accounting in government agencies, among other things, is the presence of section 5 “Authorization of expenses” in the chart of accounts. It is required to record receipt and use cash allocated from the budget, limits of obligations received from budget managers, the use of these limits, planned income and expenses. That is, when a notification is received from higher authorities for the current period about limits on the acquisition, for example, of inventories, the institution reflects this on the accounting accounts. Postings to the accounts of this section are contained in paragraphs. 190-209 (order No. 183n), paragraphs. 161-180 (order No. 174n), paragraphs. 131-150 (order No. 162n) instructions for charts of accounts. Accounting entries for authorization of expenses are made between the accounts of this section.

There are 30 off-balance sheet accounts for government agencies. The approach for recording them is the same as in the accounting of commercial organizations, using a one-way entry, that is, only by debit for receipts and only by credit for disposals. The balance sheet includes property that is not in operational management, guarantees, awards, forms strict reporting, objects that, according to instructions, should not be on the balance sheet, etc. The organization also has the right to independently open additional off-balance sheet accounts to monitor the safety of property and other management tasks.

Accounts in government organizations

The accounting account number for government agencies consists of 26 digits, as stated in clause 21 of the unified chart of accounts. The following table describes the meaning of each digit:

You can see the explanation of the account number using an example.

With digits 18-26 everything is clear, the values ​​for digits 19-26 are indicated in the tables of private charts of accounts themselves, digit 18 is selected from values ​​1-9 in accordance with the classification indicated in clause 21 of the unified chart of accounts. Moreover, when conducting budget accounting for category 18, only values ​​1 are used - provision from funds of the corresponding budget, 3 - provision from funds at temporary disposal.

To fill out categories 1-17, you need to get acquainted with the budget classification. It is needed in order to correlate indicators from different budgets that make up the country’s budget system. It is the basis for developing the numbering of government accounting accounts. The coding system is described in the instructions for use budget classification, approved by order of the Ministry of Finance of Russia dated 06.06.2019 No. 85n. BCCs consist of 20 characters and are divided into codes indicating income, expenses, and sources. The table below shows the composition of the budget expenditure code.

To determine characters 1-17 for the AC and BU accounts, you must follow the following scheme:

In place of categories 5-14, zeros are placed (clause 3 of order No. 183n, clause 2.1 of order No. 174n), unless otherwise stated in the accounting policy.

For budget accounting accounts (KU and other organizations specified in order No. 162n), categories 4-20 of the KBK are transferred to the place of categories 1-17 (or categories 1-17 of the KBK are transferred to the place of categories 1-17 of the account for financial authorities). Appendix 2 to instruction No. 162n contains information about the type of BCC that must be used for each account.

Results

To determine the accounting rules, it is necessary to understand what type of government institutions we are interested in, since there are 4 charts of accounts for public sector employees. The unified chart of accounts contains general rules, and in the remaining 3 private charts of accounts you can find detailed examples of the use of accounts, lists of typical transactions and explanations of the account structure.

Budget accounting is an orderly system for collecting, recording and summarizing information in in monetary terms on the status of financial and non-financial assets and liabilities Russian Federation, constituent entities of the Russian Federation and municipalities (government bodies, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, bodies local government and budgetary institutions created by them) and transactions leading to changes in the above assets and liabilities.

Organization of accounting in budgetary organizations

Organization accounting in budgetary organizations has a number of features that are based on the legislation on the budget structure, the Instructions for Budget Accounting, other regulatory documents on accounting and reporting in budgetary organizations, as well as their industry specifics.

Such features of accounting in budgetary organizations include:

organization of accounting in the context of budget classification items;

control over the implementation of budgeted income and expenses;

transition to a treasury system of budget execution;

separation of cash and actual expenses in accounting;

sectoral features of accounting in public sector institutions (health care, education, science, etc.).

Budget accounting tasks

The main tasks of budget accounting include:

generation of complete and reliable information about the state of assets and liabilities of institutions, as well as the financial results of their activities;

generation of complete and reliable information on the execution of all budgets of the budget system of the Russian Federation;

ensuring control over the compliance of operations carried out during the execution of budgets of the budget system of the Russian Federation with the legislation of the Russian Federation;

ensuring control over the condition of assets and fulfillment of obligations of institutions;

providing internal and external users with reporting on the state of assets and liabilities of institutions, as well as reporting on the execution of budgets of the budget system of the Russian Federation.

Regulatory documents

In budgetary organizations, accounting for the execution of estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources is carried out in accordance with the Federal Law on Accounting and on the basis of the Instructions for Budgetary Accounting.

Instructions for budget accounting include:

Budget accounting: details for an accountant

• Reserve for vacation pay in accounting (budget) accounting

  When maintaining accounting (budget) records, institutions are required to form... this consultation. When maintaining accounting (budget) records, institutions must form...

• Tightening administrative liability for violations in budget accounting and reporting

  Federal Law, in case of violation of the requirements in budget accounting by officials of budgetary institutions...

• Violations in the field of accounting (budget) accounting

  In the area of ​​accounting (budget) accounting, they are reflected in inspection reports. ... reflecting a set of methods for maintaining accounting (budgetary) accounting, cost measurement, current grouping and... used in maintaining accounting (budgetary) accounting, is regularly updated and included in... entries in the accounts of accounting (budgetary) accounting. Inspectors during control...) institutions of accounting (budget) accounting procedures. We will continue in the next issue of the magazine...

• What will the introduction of federal accounting (budget) standards change?

  Changes to which accounting (budgetary) accounting is subject in connection with the approval of federal... changes to which accounting (budgetary) accounting is subject to in connection with the approval of federal... legal acts regulating the maintenance of accounting (budgetary) accounting and the preparation of accounting (financial) ... the gradual movement of the accounting (budget) accounting methodology from the Instructions for the Application of the Unified ... standards. The usual Chart of Accounts for budget accounting will remain, but will expand...

• The procedure for budget accounting of fire extinguishers

  Fire extinguishers? Question: How are the purchase and technical operations of a fire extinguisher reflected in budget accounting? In order to reflect the operations in question in budget accounting, it is necessary... and put into operation. The budget accounting reflects the following correspondence accounts: Contents... for the maintenance of property" KOSGU. In budget accounting, these expenses will be reflected as follows... upon the completion of the relevant work. The following accounting entries have been generated in budget accounting: Contents...

• Changes to Instruction No. 174n. New accounting entries for budget accounting

  Structures – leased items.” New budget accounting entries! Termination of the right to use an asset (at the same time... budget accounting entries related to accounting for inventories... for other income are also deleted." New budget accounting entries! Accrual of income from rental property...

• Review of important changes in budget accounting since 2019

  Sectors When maintaining accounting and budget records government agencies from 01.01 ... reports: certificate of conclusion of budget accounting accounts for the reporting financial year (f. 0503110 ...

• On budget accounting of non-financial assets during major repairs

  Persons." To reflect in accounting (budget) accounting fixed assets transferred (received...

• Changes in accounting and budget accounting account numbers starting from 2017

  The legislative framework for accounting and budgetary accounting in government institutions provides that... legislative framework on accounting and budget accounting in government agencies, it is stipulated that...

• Amendments to the accounting records of institutions came into force

  The general ledger and other budget accounting registers established by the legislation of the Russian Federation for recipients...

• Centralized accounting

  Centralized accounting authority to maintain budget accounting and generate budget reporting: for... the subject of budget reporting to maintain budget accounting and (or) prepare budget reporting... regulatory legal acts regulating the maintenance of budget accounting and the preparation of budget reporting. Budget... which is entrusted with the responsibility for maintaining budget accounting and (or) drawing up budget reporting...

• Voluntary donations: how to take them into account?

  Transactions that are recognized in accounting (budget) accounting on the date of their receipt. Transfer... of work, services provided are not recognized in accounting (budget) accounting. According to clause 55... these transactions are not carried out on the accounting (budget) accounts, due to... No. 02-07-10/36688. Accounting (budget) accounting Selecting the KOSGU code in 2019 ... accounting for payments to the budget. In budget accounting, these transactions will be reflected as follows...

• Calculations for property taxes

  The procedure for their reflection in accounting (budget) accounting. For property taxes paid... tax obligations in accounting (budgetary) accounting are established as part of the formation of accounting... advance payments) are reflected in accounting (budgetary) accounting as follows: Contents of the transaction Treasury... taxes are reflected in accounting (budgetary) accounting as follows: The content of the transaction... tax is reflected in accounting (budget) accounting as follows: The content of the transaction...

• VAT and income tax: reflected in accounting

  Refers to a decrease in income, in the budget accounting of state institutions - to an increase... to a decrease in income, in the budget accounting of state institutions - to an increase... operations are reflected in accounting (budget) accounting using account 0 ... Tax Code of the Russian Federation). In accounting (budgetary) accounting, the accrual of VAT on the received prepayment... deduction is reflected in accounting (budgetary) accounting by the following entries (clause 88... profit is reflected in accounting (budgetary) accounting as follows: Contents of the transaction...

• Inventory of fixed assets in institutions

  25 Instructions No. 157n). In accounting (budget) accounting, items identified during the inventory are not taken into account... in accordance with the legislation of the Russian Federation. In accounting (budget) accounting, the amount of shortages of fixed assets identified...

Changes to the Chart of Accounts for accounting of budgetary institutions and the Instructions for its application introduced (hereinafter referred to as Order No. 227n) have long been expected. Innovations are due to the need to bring the Chart of Accounts and Instructions, approved. (hereinafter referred to as Instruction No. 174n), in accordance with the Unified Chart of Accounts and the provisions of the Instructions for its application, approved. (hereinafter referred to as Instruction No. 157n), new provisions of budget legislation regarding the structure of budget classification, changes in the procedure for preparing financial statements.

Innovations must be applied in order to formulate the accounting policy for 2016 and accounting indicators as of January 1, 2016 (with the exception of the requirements for the formation of 1-4 digits of the account number).

One of the significant changes is that almost all references to the procedure for using primary accounting documents for the purpose of recording business transactions have been removed.

Primary documents

You can learn more about the preparation of primary documents in an institution from the material "Encyclopedia of solutions. Budgetary sphere" Internet version of the GARANT system. Get free
access for 3 days!

Budgetary (autonomous) institutions can establish the procedure for forming 5-14 digits of the account number in their accounting policies. In particular, you can use codes for target expense items. If accounting policy The issue of forming 5-14 digits of the account number has not been resolved, then zeros must be indicated in these digits.

The procedure for the formation of opening balances on accounts of non-financial assets has been regulated, with the exception of accounts 0 106 00 000 and 0 107 00 000 - at the beginning of the year, zeros are indicated in digits 5-17.

In addition, special rules are provided for accounts 0 204 00 000, 0 401 30 000, 0 401 20 270. Zeros are always indicated:

• in 1-14 digits account numbers account 0 204 00 000 “Financial investments”;
• in 1-17 digits of the account number 0 401 30 000 “Financial result of previous reporting periods”;
• in 5-17 digits of account numbers, account 0 401 20 270 "Expenses on transactions with assets."

Note. The use of budget classification by budgetary institutions for accounting purposes can be found in the material in the Encyclopedia of Solutions. Budgetary sphere

Changes to the Chart of Accounts

Mainly related to their alignment with the Unified Chart of Accounts, approved (). The names of many accounts have been adjusted, and corresponding adjustments have been made to the provisions.

The chart of accounts has been supplemented with new analytical accounts, including:

• 0 205 82 000 "Calculations for uncleared receipts" ();
• 0 206 11 000 “Calculations for wages” () – used to reflect the employee’s debt during recalculation wages, associated, for example, with the submission of a corrective report card for the use of working time (in the case of providing certificates of incapacity for work, performing state duty);
• Analytical accounting accounts have been introduced to account 0 209 00 000 "Calculations for damage and other income", in particular: 0 209 30 000 "Calculations for compensation of costs", 0 209 40 000 "Calculations for amounts of forced seizure", 0 209 83 000 " Calculations for other income" ();
• 0 210 10 000 "Calculations for tax deductions for VAT" ();
• 0 401 40 172 "Deferred income from operations with assets" ();
• linking accounts 0 401 50 000 "Deferred expenses" and 0 401 60 000 "Reserves for future expenses" with specific codes KOSGU is not provided for in the new editions; The accounting procedure for these accounts should be determined in the accounting policy based on the economic content of the transactions (,).

IN new edition Section 5 “Authorization of expenses” () is stated. Accounting for analytical accounts of accounts 0 502 00 000 "Liabilities", 0 504 00 000 "Estimated (planned) assignments", 0 506 00 000 "Right to accept obligations", 0 507 00 000 "Approved volume financial security", 0 508 00 000 "Financial support received" is organized according to the corresponding analytical codes of the type of receipts, disposals of the accounting object, the corresponding KOSGU codes.

Off-balance sheet accounts have also been added:

• 27 "Material assets issued for personal use to employees (employees)";
• 30 "Calculations for the fulfillment of monetary obligations through third parties";
• 31 "Shares at par value".

OUR HELP

Order of the Ministry of Finance of Russia dated 03/01/2016 No. 16n “On amendments to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n” (the order is being registered with the Ministry of Justice of Russia) provides for the introduction of a new off-balance sheet account 40 “Assets in management companies”, intended for accounting for assets held in trust in management companies, reflected in account 0 204 51 000 “Assets in management companies”.

Changes to the Instructions for using the chart of accounts

Non-financial assets

The new edition sets out, in particular, the provisions ():

• according to the order of recording the increase in the initial cost of fixed assets as a result of completion, modernization, reconstruction;
• on the capitalization of unaccounted for objects identified during the inventory;
• on the acceptance for accounting of fixed assets received as compensation in kind for damage caused by the guilty party. Acceptance of non-financial assets into accounting as part of the movement between the parent institution and (or) separate divisions is no longer limited to the type of activity code “4”.

Receipt land plots on the right of permanent (perpetual) use, including those located under real estate, is reflected in the debit of account 4 103 11 000 “Land - immovable property of the institution” and the credit of account 4 401 10 180 “Other income” (,).

Also added are entries for recognizing as expenses of the current financial year capital investments made in fixed assets, intangible assets that were not created (not recognized as assets) in the presence of a decision to terminate sales investment project, within the framework of which were carried out capital investments ().

• transfer of special equipment from the warehouse to the scientific department to perform R&D under the contract;
• transfer of material reserves to employees (employees) of the institution for personal use for the performance of their official (official) duties;
• transfer of young animals to the main herd;
• recording of material reserves formed as a result of the decision on sale by the authorized body, free transfer disused movable property.

The new edition sets out the provisions for the formation of manufacturing costs finished products, accounting for finished products, the procedure for accounting for trade margins when identifying shortages or causing damage to property, including due to natural disasters, has been clarified and expanded ().

OUR HELP

• debts of customers in accordance with long-term contracts and settlement documents for individual stages of work and services completed and delivered to them;
• debts of buyers under a contract for the sale of property, providing for payment by installments, with the transfer of ownership (rights of operational management) to the object after completion of settlements;
• income in the form of grants, subsidies, including for other purposes, under agreements on the provision of subsidies (grants) in the next financial year (years following the reporting year).

The procedure for writing off receivables (payables) from the balance sheet has been clarified, in particular, those recorded on account 0 205 00 000 “Calculations for income” ().

Additions and adjustments also affected the procedure for recording transactions with funds in temporary disposal, including in foreign currency (,).

In connection with the expansion of analytics for account 0 209 00 000, new correspondence was added (), including (Table 2):

Table 2. New correspondence for account 0 209 000

Postings are provided to reflect in accounting the decrease in settlements with debtors on analytical accounts of account 2,205,00,000, as well as on account 2,209,40,000 in correspondence with the corresponding analytical accounts of account 2,302,00,000 by termination of the counterclaim by offset (

• Accounting for transactions with subsidies for the implementation of government tasks
• Government funds are on the way. Account 201 03
• Accounting for government agency settlements for damage and other income. Account 209 00
• Settlements between a government agency and a financial authority for cash. Account 210 03
• Settlements between a budgetary (autonomous) institution and its founder. Account 210 06

Liabilities

• an accountable person for the return of unused funds (cash documents) in the amount of deductions made from wages (other income) for another type of financial support (activity);
• the person at fault for damage in the amount of deductions made from wages, scholarships and other income, for another type of financial support (activity).

The use of account 0 304 06 000 is provided for the execution of receivables recorded in accounts 0 205 00 000 “Calculations for income”, 0 209 00 000 “Calculations for damage and other income”, 0 206 00 000 “Calculations for advances issued”, 0 207 00 000 “Settlements on credits, borrowings (loans)”, 0 208 00 000 “Settlements with accountable persons”, for income (payments) from another financial source, including offsetting counterclaims (withholdings). Also, account 0 304 06 000 is used for accounting for non-financial, financial assets (except for non-cash funds), settlements of liabilities, financial result institutions according to the transfer act (separation balance sheet) during reorganization through merger, accession, division, separation.

New rules have been established governing the procedure for closing settlements on account 0 304 06 000 at the end of the financial year ().

The main innovation is the establishment of an accounting procedure for the account 0 401 60 000 “Reserves for future expenses” (), newly introduced into the Chart of Accounts for budgetary institutions, as well as the reflection of the corresponding entries in account 0 502 09 000 “Deferred liabilities”.

Previously, an example of detailing the chart of accounts and accounting entries for account 0 401 60 000 were given respectively in Appendix 1

Authorization of expenses

Almost all provisions of this section have undergone more or less significant changes. In connection with the introduction of new accounts and the expansion of analytics on expense authorization accounts, adjustments and additions were made to Section 5 of Instruction No. 174n, which provide for the accounting procedure, in particular, for accounts 0 502 07 000 “Accepted liabilities”, 0 502 09 000 “Deferred liabilities ", 0 504 00 000 "Estimated (planned, forecast) assignments" and 0 507 00 000 "Approved amount of financial support."

You can learn about the procedure for recording expenses in the accounts for authorization in the Encyclopedia of Solutions. Budgetary sphere:

• Authorization of government expenses. Account 500 00
• Accounting for authorization of expenses in a budgetary (autonomous) institution

Olga Monaco , expert in the "Budget Sphere" direction of the Legal Consulting Service GARANT, auditor

Cases when an accountant, changing jobs, moves from a commercial structure to a budgetary institution and vice versa are not so rare. In such a situation, he needs to remember that accounting in both areas, although based on general concepts and principles, however, there are significant differences. Yulia Volkhina, project manager at SKB Kontur, talks about exactly what these differences are. This article opens a series of materials from BukhOnline, which will be devoted to the features of budget accounting.

Legal status of the organization

The Civil Code divides organizations into commercial and non-profit. The main goal of commercial organizations is to make a profit. Accordingly, non-profit organizations are those for which profit is not an end in itself. These, in particular, include state and municipal institutions (clause 8, part 3, article of the Civil Code of the Russian Federation). Both federal departments and bodies of federal subjects and municipalities can act as founders of such organizations.

A state or municipal institution can be a state-owned, budgetary or autonomous institution (Article of the Civil Code of the Russian Federation). In addition to the “statutory” type of activity, a public sector organization can conduct other work only if it does not contradict the goals of its creation. The addition must be specified in the statutory documents.

What regulatory legal acts govern accounting?

In matters of accounting, both budgetary institutions and commercial organizations are guided by the same law - the Federal Law “On Accounting”.

However, additional regulatory legal acts have been developed for each area. State employees also use instructions for using the Unified Chart of Accounts in their work and separate instructions for each type of state (municipal) institution: state-owned, budgetary or autonomous. For commercial structures regulatory framework supplement the accounting regulations (standards) approved by the Russian Ministry of Finance.

Basic regulating accounting documents

Obligations of a budgetary organization

Starting work in budgetary sphere, the accountant will definitely encounter specifics regarding property and financial obligations:

• the state (municipal) task is carried out by the institution at the expense of subsidies from the corresponding level of the budget of the Russian Federation;
• the property is assigned to the institution with the right of operational management;
• land plot provided to a budget institution on the right of permanent (unlimited) use;
• the owner of the property is the Russian Federation, a subject of the Russian Federation or municipality;
• a budgetary institution cannot be liable for the obligations of property owners;
• the institution does not have the right to dispose of real estate and especially valuable movable property assigned to it by the owner or acquired at the expense of funds allocated by the owner, etc.

These and other provisions are established by the Federal Law “On Non-Profit Organizations” No. 7-FZ of January 12, 1996.

What is the difference between “commercial” and “budgetary” charts of accounts?

In the accounting of organizations of different forms of ownership, the differences begin with the chart of accounts. The essence of the accounts remains common - accounting for fixed assets and inventories, settlements with suppliers, customers, accountable persons, etc. However, the numbers and names of the accounts do not match: account 10 “Materials” - in commercial accounts and account 105XX “Inventories” - in budgetary accounting.

The budget chart of accounts is fraught with the greatest difficulties for an inexperienced accountant. They are connected with the need to control the intended use of allocated funds. If in commercial organization While the account includes only two digits, the accounts of a budgetary institution consist of 26 digits. A special budget classification is used.

So, in the account number of a budgetary institution, the first 17 digits indicate an analytical code based on the classification of inflows and outflows of funds. The 18th digit indicates the code of one of the types of financial support: income-generating activities, funds at temporary disposal, subsidies for the implementation of state (municipal) tasks, etc. The following digits contain:

• 19-21st - synthetic account code of the Chart of Accounts of accounting (budget) accounting;
• 22nd and 23rd - code of the analytical account of the Chart of Accounts of accounting (budget) accounting;
• 24-26th - analytical code of the type of receipts, disposals of an accounting object.

Scope of reporting and deadlines for its submission

An accountant who came to the budget from commercial sphere, you will have to face an increase in the volume of reporting to regulatory authorities. This is dictated by different operating principles of budgetary and commercial structures and the corresponding features of legal regulation.

If a commercial organization submits financial statements once a year, then the state (municipal) institution follows a special schedule, which is drawn up and approved by the Russian Ministry of Finance and the relevant financial authorities. According to the instructions and depending on the type of organization, state employees submit reports:

• monthly (about 1-5 forms),
• quarterly (about 5-10 forms),
• once a year (from 10 to 30 forms).

A commercial organization submits annual reports to tax office no later than March 31 of the year following the reporting year. These statements consist of a balance sheet, income statement and appendices thereto.

State employees prepare many more forms. Thus, recipients of budget funds submit the balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (form 0503130, order No. 191n).

Also budget and autonomous institutions(order No. 33n) represent:

• balance sheet of a state (municipal) institution (form 0503730);
• report on the institution’s implementation of its financial and economic activity plan (f. 0503737);
• report on the financial results of the institution (form 0503721);
• information on the institution’s receivables and payables (form 0503769);
• information about the institution’s cash balances (form 0503779).

The reporting of a budgetary institution directly depends on the sources from which its activities are financed. These can be subsidies for state (municipal) assignments, the institution’s own income, funds at temporary disposal, funds for compulsory health insurance, etc. Like commercial companies, public sector employees are required to submit the institution’s balance sheet and a number of other forms to the territorial tax office no later than March 31 the year following the reporting year. But in addition to this, they are obliged to submit financial statements to their founder within the prescribed period.

Balance sheet structure

At first glance, the balance sheets of commercial and budgetary organizations are similar - both contain an asset and a liability, which are divided into several parts. However, upon closer examination, an experienced accountant will discover significant differences. For example, a budgetary institution is required to separately indicate transactions with target funds, its own income, and funds at temporary disposal. If an accountant reflects data for the reporting and previous year in the balance sheet of a budgetary institution, then in working with commercial accounting it will be necessary to prepare a balance sheet reporting year and the previous two.

In a commercial structure, assets are divided into non-current and current assets, the circulation of funds forms the basis of the asset of the commercial balance sheet. State employees have two components: financial and non-financial assets, and funds are divided into those expressed in monetary terms and those that have a tangible form. Liability balance in commercial structure contains an indication of own and borrowed funds. The latter are divided into long-term and short-term liabilities. For the balance sheet of a budgetary institution, it is important to reflect the types of payments, regardless of their maturity date.

Instead of a conclusion

Differences between budgetary accounting and commercial accounting occur at any level, be it accounting objects, liabilities, chart of accounts or reporting structure. They are determined primarily by the purpose for which the organization is created and the characteristics of its financing. Therefore, an accountant who has decided to change his field of activity and move to a budget organization should be recommended to use a specialized program for maintaining budget accounting. This will allow him to quickly understand the differences and more easily master accounting in a new area.

Submitting your good work to the knowledge base is easy. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

Test

Basic principles of budget accounting

Introduction

5. Practical part

Conclusion

References

Introduction

Budgetary organizations include organizations whose main activities are fully or partially financed from the budget based on estimates of income and expenses. A prerequisite is the opening of financing according to the budget for accounting and reporting in the manner prescribed for budgetary organizations.

The classification of organizations as budgetary is determined by the charter, constituent documents, as well as the relevant financial authority.

The Main Directorate of the Federal Treasury organizes and carries out consolidated, systematic, complete and standardized accounting of operations on the movement of funds of the republican budget of the Russian Federation, state extra-budgetary funds and extra-budgetary funds in treasury accounts, develops and approves methodological and instructional materials, establishes the procedure for maintaining records and reporting on the execution of estimates expenses of budgetary institutions.

Features of accounting in non-production institutions are determined by the legislation on the budgetary structure and budget process, the Instructions for accounting in budgetary institutions, approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n, and other regulatory documents containing instructions for accounting and reflection in balance of operations of institutions and organizations on a budget in various fields their activities.

Specific features of budget accounting include:

control over the implementation of cost estimates;

identification of cash and actual expenses in accounting;

organization of accounting in the context of budget classification items;

strict compliance of accounting and reporting with the requirements of regulatory documents;

industry specifics of accounting.

Main tasks of accounting

1. Organization of accounting in accordance with current regulations.

2. Use of advanced forms and methods of accounting in information processing based on the widespread use of modern computer technology.

3. Exercising preliminary control over timely correct design documents and the legality of transactions.

4. Formation of complete and reliable information about the organization’s activities and its property status, necessary for internal and external users.

5. Prevention of negative results of economic activity and the formation of reserves to ensure financial stability.

6. Accurate approval and targeted use of the budget.

Responsibility for compliance with the rules of budget discipline and proper organization Accounting in budgetary institutions is carried out by the head of the institution and the chief accountant.

budget accounting

1. Features of the organization and basic principles of budget accounting

The most important regulatory documents for the accounting department of a budgetary organization are the Federal Law “On Accounting” and the Instruction “On Budgetary Accounting” No. 174N dated December 16, 2010.

The Accounting Law defines the essence of accounting, indicates its tasks, the basic rules for maintaining it, assessing property and liabilities, the composition of financial statements, the procedure for filing them and the deadlines for submitting them, and provides basic concepts for accounting and reporting (about accounts, double entry etc.).

IN new instructions the provisions of documents establishing international requirements for budget accounting and reporting are taken into account. Such documents are:

Manual of Government Finance Statistics developed by the International Monetary Fund;

International Financial Reporting Standards for the Public Sector developed by the International Federation of Accountants.

The Instructions for Accounting in Budgetary Institutions contain instructions on the organization of accounting in budgetary organizations, the Chart of Accounts for them and instructions on the accounting procedure in the accounts are provided. The appendices to the Instructions contain correspondence accounts for basic accounting transactions, unified forms of primary documents, as well as a list of recommended budget accounting registers indicating mandatory details and indicators.

This Instruction applies to all budgetary institutions - organizations created by government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the activities of which are financed from the relevant budget or budget state extra-budgetary fund based on estimates of income and expenses.

The procedure for maintaining budgetary accounting in budgetary institutions established by the Instruction applies to centralized accounting departments created under government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments and budgetary institutions, as well as to institutions and organizations created by Russian academies of sciences that have a state status.

The basic rules (principles) of accounting are determined by the Law “On Accounting”.

These rules are as follows.

1. Mandatory double entry of business transactions in the accounts of the Chart of Accounts, approved by the Ministry of Finance of Russia.

2. Accounting for accounting objects is carried out in rubles and in Russian. Primary accounting documents, compiled in other languages, must have a line-by-line translation in Russian.

3. In accounting, current costs for production of products, performance of work and provision of services are carried out separately from costs associated with capital and financial investments.

4. Mandatory documentation of business transactions. Primary documents must be drawn up at the time of business transactions or immediately after the completion of transactions. It must contain mandatory details and be drawn up in accordance with established forms. The manager approves the rules of document flow and the technology for processing accounting information.

5. To systematize and accumulate information contained in accounting documents, accounting registers are used, the forms of which are developed by the Ministry of Finance of Russia, bodies granted the right to regulate accounting, and federal executive authorities. The contents of accounting registers and internal accounting are a trade secret.

6. Accounting objects are subject to valuation in monetary terms.

The assessment of property acquired for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - according to market value on the date of posting; property produced in the organization itself - at the cost of its production.

The use of other assessment methods is permitted in cases where provided for by law of the Russian Federation, as well as regulatory legal acts of the Ministry of Finance of the Russian Federation and bodies granted the right to regulate accounting.

7. Mandatory use of an inventory of property and liabilities. The procedure for conducting an inventory is determined by the head of the organization, with the exception of cases of mandatory inventory established by the Law “On Accounting.”

An accounting document is a written certificate that confirms the fact of business transactions, the right to carry them out, or establishes financial liability workers for the values ​​entrusted to them. Business transactions are reflected on paper and machine-readable media. Therefore, a document is any information carrier with the help of which business transactions are subject to primary documentation.

Primary documents must be drawn up at the time of the transaction, and if this is not possible, immediately after the completion of the transaction.

The new instructions say very little about the forms of primary documents used by sector institutions public administration. However, when analyzing the text of the Instruction, as well as Appendix No. 2 “Unified forms of primary documents” and Appendix No. 3 “List of recommended budget accounting registers indicating mandatory registers and indicators” to the Instructions, one can come to certain conclusions.

Definition of accounting.

Accounting is an orderly system of collecting, registering and summarizing information in monetary terms about the property, obligations of an organization and their movement through continuous, continuous and documentary accounting of all business transactions. All organizations located on the territory of the Russian Federation are required to maintain accounting records. The main objectives of accounting are:

Generating complete and reliable information about the organization’s activities and its property status, necessary for both internal and external users;

Providing information necessary for internal and external users of accounting statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their feasibility, the availability and movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

Prevention of negative results of economic activity and identification of intra-economic reserves to ensure its financial stability.

Today, it is not just the reflection of business transactions through accounting that is relevant. Information about which areas of activity develop more successfully with budget financing and which with private investment becomes important. Budgetary institutions over a period of time recent years used a modified accrual method, which only allowed recording cash flows and financial assets and liabilities. In fact, the operating system showed only changes in budget balances. And such concepts as “income” and “expenses” were, in fact, considered as the receipt of money into budget accounts and their disposal. Meanwhile, the efficiency of the public sector, as well as the efficiency of any enterprise, is assessed not by an increase or decrease in the amount of money in accounts, but by completely different indicators. But in order to have information about the profitability of budget investments, in particular about how much it costs to produce the same product for a budgetary and commercial organization, the data from the modified accrual method is clearly not enough.

According to the Ministry of Finance, such information can be obtained if elements of “commercial” accounting are introduced into the budget system. And first of all, the accrual method, which, on the one hand, allows you to evaluate the real financial result, and on the other hand, to track the dynamics of the fulfillment of obligations of managers and recipients of budget funds.

Thanks to the use of the accrual method, accounting not only takes into account cash balances, but it becomes possible to fully control the movement of any assets and liabilities; the concepts of “income” and “expenses” are introduced, which take on a completely different meaning. Under the accrual method, income is considered to be transactions that increase the net value of assets, and expenses are transactions that decrease the net value of assets. In this case, the net value is determined as the difference between the assets and liabilities (liabilities) of the subjects of the general government sector. An increase in net worth means an increase in the welfare of the state, and a decrease in net worth means a negative result of financial policy. In other words, the positive difference between income and expenses is, in principle, an increase in the welfare of the state.

The use of the accrual method creates a budget accounting system similar to the accounting system in the commercial sector. However, unlike “commercial” accounting, which is adapted to reflect relationships with many different debtors and creditors, budget accounting is structured according to the “state-organization” scheme. Moreover, depending on the situation, debtors or creditors can be both managers and recipients of budget funds. Thus, the Ministry of Finance has combined accounting for the “executors” of the budget and for budgetary institutions, and also established control over the movement of budget funds along the entire chain: from the source of income to the final recipient.

2. Chart of accounts for budget accounting

General structure and procedure for applying the Chart of Accounts by subjects of budget accounting.

Budget accounting is carried out in accordance with federal law“On accounting” by budget legislation, other regulatory legal acts of the Russian Federation and the Instructions on budget accounting, approved by Order of the Ministry of Finance of Russia dated October 16, 2010 No. 174N (hereinafter referred to as the Instructions).

State accounting policy is implemented by this Instruction through:

Chart of accounts for budget accounting;

The procedure for reflecting operations on the execution of budgets of the budget system of the Russian Federation in accounting accounts;

The procedure for recording cash service operations of budget execution by bodies providing cash services to budgets in budget accounting accounts;

Correspondence of budget accounting accounts (Appendix No. 1);

Other issues of budget accounting.

All operations carried out by institutions are documented with primary documents given in Appendix No. 2 to these Instructions.

To maintain budgetary accounting in institutions, registers containing the mandatory details and indicators given in Appendix No. 3 to these instructions are used.

New budget plan accounts.

The Budget Chart of Accounts consists of five sections.

In total, there are about 2,000 accounts in the new Plan. In fact, the vast majority of accounts are not synthetic, but subaccounts of the first, second and third order.

Accounts of the new Chart of Accounts.

The accounts in the Chart of Accounts consist of 26 digits. When generating the account number of the Chart of Accounts for Budget Accounting, the following structure is used:

* 1-17 category - code for the classification of budget expenditures, classification of sources of financing the budget deficit (KBK).

* 18th digit - activity code:

0 - if there is no possibility of attribution to a certain type activities,

1 - budgetary activities,

2 - entrepreneurial and other income-generating activities,

3 - activities at the expense of targeted funds and gratuitous receipts;

* 19-21 digits - code of the synthetic account of the Chart of Accounts of Budget Accounting;

* 22-23 digit - analytical accounting code of the Chart of Accounts for budget accounting;

* 24-26 category - code for the Classification of operations of the general government sector.

Digits 18-23 Form the budget accounting account code.

Digits 24-26 Form the Classification of operations of the general government sector

Creating an invoice based on the Budget classification of expenses:

1. Chief manager of budget funds: 1, 2, 3 - signs.

2. Section: 4.5 characters.

3. Subsection: 6.7 characters.

4. Article: 8, 9, 10 characters.

5. Program: 11, 12, 13, 14 characters.

6. Type of expenses: 15, 16, 17 - signs.

7. Source of funding: 18th sign.

8. Synthetic count: 19, 20, 21 characters.

9. Analytical score: 22, 23 signs

10. Classification of operations of the public sector. controls: 24, 25, 26 characters.

Classification of general government operations:

Each code has a subcode. For example, code 100: 110 “Tax revenue”; 120 “Income from property”; 170 - income from operations with assets.

Unlike commercial accounting, two accounts are opened for each account accounting for property, cash, receivables and payables, on which it is necessary to record in detail the change in the value of property, cash flows and changes in receivables and payables.

3. Primary documents and budget accounting registers

Primary accounting documents to be used by subjects of budget accounting are divided into 2 groups:

1. Separate unified forms of primary documents of class 03 “Unified system of primary documentation” All-Russian classifier management documentation (OKUD) (20 pieces, the list of which is given in Section 1 of Appendix No. 2 to the Instructions).

2. special forms of primary documents in the amount of another 20 pieces, related to class 05 “Unified system of financial, accounting and reporting documentation of budgetary institutions and organizations” OKUD, with instructions for their use (see sections 2, 3, 4 of Appendix No. 2 to Instructions).

Responsibility for the timely and high-quality creation of documents, their transfer within the established time frame for reflection in accounting, for the accuracy of the data contained in the documents lies with the persons who created and signed these documents.

In institutions, all accounting documents related to the execution of estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources are signed by the head of the institution and the chief accountant or a person authorized by them.

The right to sign on accounting documents. In centralized accounting departments, the specified accounting documents are signed by the head and chief accountant of the institution at which the centralized accounting department was created, or by persons authorized by them.

Invalid documents. Documents without the signature of the chief accountant or his deputy are considered invalid and are not accepted for execution.

The procedure for drawing up and processing documents. Documents should be drawn up on the prescribed form with all details filled out. If some details are not filled in, then the empty space is crossed out.

Entries in documents are made in ink, with a ballpoint pen, or using writing machines and automation tools. In monetary documents the amount is indicated in numbers and in words. Documents must be prepared neatly, text and numbers must be written clearly and legibly.

Corrections in documents. If there is an error in the text or numbers, it should be crossed out (so that what has been crossed out can be read) and the correct text or amount written on top. Then the correct text or amount is repeated in the margins of the document and certified by the signature of the person who executed the document. In some documents, such as cash and bank documents, corrections are not allowed.

Chart of Accounts. A chart of accounts is a list of synthetic accounts and sub-accounts systematized according to established principles. In budgetary organizations, the Chart of Accounts approved by the Ministry of Finance of the Russian Federation as part of the Instructions for Budgetary Accounting in Budgetary Institutions is used for accounting.

Accounting registers. To record a transaction on accounts means to reflect its contents in accounting books, cards or free sheets, which are accounting registers. The totality and location of the details in the register determine its form, which depends on the characteristics of the objects being taken into account, the purpose of the registers, and the methods of accounting registration. Accounting registration refers to the recording of business transactions in accounting registers. By appearance accounting registers are divided into books, cards and free sheets of statements.

Method of correction in accounting registers. Correction of errors in accounting registers is carried out using the corrective method, the method of additional postings and the “red reversal” method.

Budget accounting registers.

As for budget accounting registers, on the one hand, paragraph 3 of the new Instruction names 9 mandatory accounting registers, including 8 transaction logs and 1 General Ledger. On the other hand, in Appendix No. 3 “List of recommended budget accounting registers indicating mandatory registers and indicators” to the Instructions, the number of budget accounting registers is increased to 50. Moreover, some of the forms mentioned in this appendix are by their nature more likely to be primary documents than accounting registers .

The general ledger must be formed on the basis of transaction log data, which in turn must contain the mandatory indicators established by the Ministry of Finance of Russia in Appendix No. 3 to the Instructions. Moreover, transaction logs, as well as the general ledger, can (and in the future should) be formed in automatic mode using appropriate software.

Entries in the transaction logs are made as transactions are performed, but no later than the next day after receipt of the primary accounting document, both on the basis of individual documents and on the basis of a group of similar documents. The correspondence of accounts in the transaction journal is recorded depending on the nature of the transactions on the debit of one account and the credit of another.

The transaction logs are signed by the chief accountant and the accountant who compiled the transaction log. At the end of the month, account turnover data from the transaction journals is recorded in the General Ledger.

4. Accounting policy budgetary institution

The accounting policy of a budgetary institution provides for:

1. Organizational and technical section.

2. Methodological section (Instruction No. 174N).

The organizational and technical section is the responsibility of the head and chief accountant of the institution, it includes:

1. Organization of accounting in institutions. Depending on the size of the institution, the following options may be available:

1.1. organization of the accounting service as a structural unit;

1.2. presence of a chief accountant on staff;

1.3. centralized accounting.

2. Document flow schedule (most often, the document flow schedule is presented in a table that indicates responsible persons, documents and deadlines for drawing up and submitting documents).

3. The procedure for conducting inventory (mandatory inventory, and inventory by decision of management).

4. Working chart of accounts.

5. Application of unified forms of primary accounting documentation.

6. The procedure for generating inventory numbers.

7. Disclosure of issues related to accounting registers.

8. The procedure for organizing accounting if there is a branch:

8.1. centralized;

8.2. decentralized.

9. Software product used in a budget enterprise.

10. Storage of documents and nomenclature of files.

In the methodological section, budgetary institutions engaged in entrepreneurial activities are required to disclose issues related to the organization of costing work (i.e., how cost is determined).

5. Practical part

Business transactions for July

Turnover sheet for July

Balance as of 08/01/2009

Financial results report for July

Conclusion

Accounting is an orderly system of collecting, registering and summarizing information in monetary terms about the property, obligations of an organization and their movement through continuous, continuous and documentary accounting of all business transactions.

All organizations located on the territory of the Russian Federation, as well as branches and representative offices of foreign organizations, are required to maintain accounting records, unless otherwise provided. international treaties Russian Federation.

Citizens carrying out entrepreneurial activity without education legal entity, keep records of income and expenses in the manner established by the tax legislation of the Russian Federation.

The main objectives of accounting are:

1) generation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization’s property, as well as external users - investors, creditors and other users of financial statements;

2) providing information necessary for internal and external users of accounting statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their feasibility, the availability and movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, regulations and estimates;

3) preventing negative results from the organization’s economic activities and identifying internal reserves to ensure its financial stability.

References

1. Instructions for budget accounting. Approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174N.

2. 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 28, 2010 No. 190N.

3. Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on budget execution. Approved by Order No. 128N of the Ministry of Finance of the Russian Federation dated November 13, 2008, as amended by No. 164N dated December 10, 2010.

4. Sosnauskiene O.I. Budget accounting. Organization and management. M.: Publishing house "EXMO", 2009. 209 p.

5. Mezikovsky E. A., Maslova T. S. Accounting in budgetary institutions: textbook. allowance. M.: Magister Publishing House, 2007. 334 p.

Posted on Allbest.ru

Similar documents

Features of the organization and analysis of the basic principles of budget accounting. Chart of accounts, primary documents and registers. Characteristics of the accounting policy of a budgetary institution. Basic rules (principles) of accounting. Balance of budget execution.

course work, added 02/02/2011


Initial information about the economic processes of the enterprise. Documents in the accounting system. Maintaining primary accounting documents and their correctness. Accounting registers. Analytical accounting in budgetary institutions.

abstract, added 10/09/2012


Development of recommendations for improving the organization of cash accounting in the cash desk of a budgetary institution. Possible options automation of cash accounting. Characteristics of the organization and its type of activity. Basic elements of accounting organization.

presentation, added 06/02/2014


Understanding accounting as a memory of the economic processes of antiquity. The history of the origins of accounting, its main tasks, basic principles and forms, chart of accounts. The accounting policy of the organization and its components.

course work, added 02/29/2008


Management of public funds. Regulatory and legal regulation of accounting for expenses of a budgetary institution. Organization of cost accounting in budgetary institution. Improving accounting of expenses using the example of MKOU "Glukhovskaya Secondary School".

course work, added 06/25/2014


Basic principles of organizing budget accounting. Legislative and regulations regulating budget accounting. Accounting for income, expenses and financial results in a budget institution. The procedure for compiling a journal of business transactions for an organization.

test, added 08/25/2013


Basic concepts and basic principles of accounting organization. Subject, functions and tasks of accounting. Accounting policy of the organization. Basic assumptions and requirements for accounting. Accounting documentation, classification.

abstract, added 03/12/2012


test, added 01/12/2011


Purpose, features of the organization and basic principles of accounting in a commercial bank. Features of the chart of accounts. Analytical and synthetic accounting documents, correction of errors in registers, document flow.

thesis, added 11/17/2009


History of the development of accounting. Types of economic accounting and their main features. Requirements for the design of a journal of business transactions. Subject, objects and principles of accounting. Accounting method, its purpose and main objectives.