Commercial or budget. What is the difference between budget accounting and commerce, features of budget accounting

Hello Tamara.

There are quite a lot of significant differences between commercial and budget organizations, so there is no need to say that they are all similar to each other. Despite the impressive number of similarities, there are still more differences. Commercial and budget organizations have much fewer similarities than differences.

Distinctive features of government and commercial organizations

• Purpose of the activity.

The budget organization performs the tasks described in the charter (various works and services); the results of its activities are intangible values. Commercial organizations, on the contrary, strive to make a profit and improve the well-being of their owners. Money is the main goal of commercial organizations; it is distributed among the participants of the company and goes towards its development.

• Products, services and target audience.

Those goods and services produced by commercial organizations are aimed at the individual consumer, but budgetary organizations produce goods and services to satisfy public needs and benefits. Target Audience commercial organizations are end consumers, and budgetary organizations are focused on clients and members of the organization.

• Management and work policy.

If in a commercial organization management policy is based solely on the behavior of competitors and clients, then in the budget structure the focus is only on social needs and conditions dictated by the state.

• Staff.

Hired employees and those who are executors under civil contracts can work in a budget organization; they can also include trainees, volunteers, and members of the organization. Only hired employees and contractors under contracts can be hired to work in a commercial structure.

• Financing.

The source of financing for a commercial structure is its profit and equity participation in the capital of other commercial organizations. Public sector employees are financed directly from state fund(external sources of funding) or from membership fees, rental income, securities transactions, etc. (internal sources).

• Efficiency.

In each commercial organization, the policy for assessing performance can be built in its own way. Profit, turnover, profitability, revenue - all these are the main criteria for assessing the activities of a commercial organization. In a non-profit structure, work is evaluated differently. The success of the budget structure is talked about in general terms: “good” or “bad”, but the mechanism for more careful assessment of this moment not very developed.

• Type of ownership.

If a budget organization can only have open form property (funds, organizations, institutions, alliances, etc.), then the commercial structure may include CJSC, LLC, OJSC, etc.

• Registration authority.

If you can register a commercial organization only with the Tax Service, then a non-profit organization can only be registered with the Ministry of Justice.

Sincerely, Natalia.

Organizations whose activities are financed from state or local budgets are called budgetary. Based on this, it is quite obvious that for budgetary enterprises, among the sources that generate economic funds, it is necessary to focus on financing and income.

Main differences between budgetary and commercial accounting

It should be noted that difference budget accounting from commercial lies not only in the accounting components, but also in the coding system. That is, in a budgetary organization, accounting for cost estimates is completely different than in commercial organizations.

A person who is even little familiar with the rules of accounting in budgetary organizations may notice that they differ from accounting in commercial structures Oh.

Indeed, budgetary institutions have their own specifics of obligations, accounting of fixed assets and Money, inventories, financial assets.

The fundamental essence of accounting does not change; it reflects real information about the activities of the enterprise for provision to its management, founders, regulatory authorities and other interested authorities. However, in the accounts this is expressed completely differently.

In budgetary organizations, the emphasis is on studying accounting. Accumulated knowledge related to financial accounting is the basis of budgetary accounting. But besides this, you need to know how accounting records are directly maintained in budgetary enterprises.

Due to the nature of the activity budgetary institutions, new accounts and classes appear in their accounting.

Budget accounting: how accounting for “state employees” differs from “commercial” accounting

Such organizations do not have accounts associated with commercial activities, first of all, with making a profit. Although some types of activities fall under the exception (housing and communal services, etc.)

The difference between the accounting of a commercial and budgetary enterprise also lies in the definition of different classes of the chart of accounts: inventories, classification of fixed assets and specific composition, etc.

Obviously, the balance sheet in a budgetary organization will also differ from a commercial enterprise, although in essence and general structure they are identical: liabilities on the right, assets on the left.

But this is only externally, and their internal design is different. Basically, the differences lie in the very structure of financial assets, fixed assets, cash and liabilities.

The preparation and submission of reports to higher authorities by budgetary enterprises follows a special list and schedule. At first glance, you might think that the accounting of a budgetary enterprise is quite complicated. But if you delve deeply, it will become clear that budgetary organizations carry out much fewer transactions that are reflected in accounting. For this reason, the process of conducting it is much simpler.

Features of budget accounting

Considering the fact that today the public sector. management moves into a system of market relations, the activities of budgetary organizations acquire sufficient importance. As a result, the number of problems and issues (related to accounting) that must be resolved by the relevant institution increases several times. Budget accounting, in turn, is part of the accounting system. accounting, determined by its own legal framework. In other words, budget accounting, which is associated with funds received from the activities of institutions, needs serious organizational and methodological regulation.

Features of budget accounting concentrated in a special chart of accounts consisting of 26 digits. The following structure applies:

1. digits 24 - 26 represent a classification code for transactions directly related to the public sector. management;
2. 22 - 23 are the code of the analytical account of the Chart of Accounts under consideration;
3. digits 19 - 21 form the section code of the synthetic account of the Chart of Accounts;
4. category 18 contains information about the type of activity (3 - activity with funds that are at temporary disposal; 2 - income-generating activity; 3 - budgetary activity).
5. categories 1 - 17 form a code by which expenses, income and sources of financing budget deficits are classified.

What additional features does budget accounting have?

In accordance with Article 5, Part 11 of Federal Law No. 63, the list of funds that a budgetary institution can use to carry out its activities includes:

1. so-called gratuitous receipts from legal and individuals, governments and international organizations(in other words, voluntary donations);
2. funds received as a result of business activities;
3. funds from other activities.

However, to exercise the following right, you must:

1. A special document from the main manager of funds of a budgetary organization, which will indicate all sources of funds and directions for their use.
2. The presence of special provisions in the charter of the institution in question.
3. Determining in the income and expense budget the areas where funds will be spent.
4. Consolidation of rights at the legislative level.

Let us note three more important points. Firstly, all transactions related to settlements with contractors and suppliers (similarly with buyers) are reflected in budget accounting using account number 220101000.

Rules for maintaining accounting in budgetary organizations

Secondly, all entrepreneurial activity and targeted funds are located in a separate block called “Income-Generating Activities.” They are reflected separately in the 18th category with code 2. Thirdly, all costs and expenses of a budgetary institution (if we consider income-generating activities) are reflected in accounts under numbers 210604340 and 210601310.

Civil law determines legal status organizations as for-profit or non-profit. The latter include municipal and state institutions, which are most often budgetary (but can be both state-owned and autonomous). In such organizations, accounting is carried out in compliance with certain nuances that need to be taken into account by a specialist.

Let's consider how accounting in budgetary organizations differs from accounting in commercial structures, what regulatory documents govern it, and what features an accountant needs to take into account.

The concept of budget accounting

In which enterprises should accounting be carried out according to budgetary principles? In those that are fully or partly financed from state budget Russian Federation.

TO budget organizations include those created by government bodies of the Russian Federation legal entities, main goal whose activity is not making a profit.

In order to regularly allocate money from the budget to finance a non-profit organization, it is necessary not only to conduct accounting correctly, as in any structure, but also, in addition to traditional reports, to regularly provide estimates of income and expenses. This is necessary to track the purposes for which public money is used. The activity of generating this documentation is called budget accounting.

Specifics of a budget organization from an accounting point of view

A public accountant must take into account the peculiarities of the obligations of this area regarding finance and property:

• one of the goals of the activities of a municipal institution - a state task - is carried out using funds from a certain level of the state budget;
• the property is not owned by a budgetary institution, but by right of operational management, and the owner is the Russian Federation or its subject;
• if a budgetary organization owns a land plot, it is provided for use indefinitely;
• the obligations of property owners are not identical to the obligations of a budgetary institution;
• Even if the owner has assigned to a budget organization the right to manage valuable property and real estate, the organization cannot dispose of it without permission.

ATTENTION! All specific differences are given in Art. 9 of Federal Law No. 7-FZ of January 12, 1996 “On non-profit organizations».

Comparing budget and commercial accounting

The main principles of accounting remain unchanged, no matter in what organization it is carried out. Everywhere you need to take into account cash, inventories, all kinds of assets and liabilities, reflecting this in the documentation and promptly informing the regulatory authorities.

However, in a budgetary organization, accounting has special specifics; all these operations are reflected in the accounting accounts somewhat differently. Therefore, a public accountant will need some specific knowledge, not mandatory for an accountant in commercial structures.

Let's take a closer look at these features.

Individual charts of accounts

The main difference between commercial and budget accounting is the different accounts on which all business transactions are reflected. For budgetary sphere There is a special Chart of Accounts containing 26 digits.

NOTE! Account numbers and their names in different accounting plans do not match. For example, in the commercial accounting system, “Materials” are accounted for on account 10, and in the budgetary accounting system, “Material reserves” are accounted for on account 105.

Each category of the budget PBU carries certain data about the characteristics of the institution’s activities:

• classifies income;
• distributes types of expenses;
• shows from what source the organization is financed;
• what type of activity is the target;
• synthetic and analytical accounts;
• receipt and disposal of objects.

Legislative regulation

Accounting as a business transaction for any type of organization is regulated Federal law“On Accounting” dated December 6, 2011 No. 402-FZ. But, in addition to the general regulations, additional by-laws developed for budgetary and commercial sphere:

1. Municipal state organizations, in addition to the basic Law, are “subject to” the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of a unified chart of accounts for public authorities (state bodies), bodies local government, state and extra-budgetary funds, state academies of sciences, state (municipal) institutions and instructions for its use."
2. Accounting statements for budgetary organizations are declared by the following state documents:
   • Order of the Ministry of Finance of the Russian Federation dated December 29, 2010 No. 191n “On approval of 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 the Russian Federation dated March 25, 2011 No. 33n “On approval of instructions on the procedure for compiling and submitting annual, quarterly and monthly reports of state (municipal) budgetary and autonomous institutions.”

Where does the money come from?

Financing a commercial organization is its personal business; you can use the personal funds of the founders, bank loans, etc. The budget sector, as its name suggests, is sponsored by the state. The form of subsidization can be different:

• funds provided for the implementation of government tasks;
• money provided for temporary use;
• health insurance funds;
• the institution’s own income, etc.

Differences in reporting

Commercial and “disinterested” structures provide reporting to regulatory authorities in different ways. The differences lie not only in the composition of the documentation, but also in the timing of submission: for state employees, their own schedule and frequency have been developed.

IMPORTANT! In the public sector, the volume of reporting is much greater than in the commercial sector, since the principles of operation in them are radically different.

Budgetary organizations various types Quite a few forms are submitted at the end of different accounting periods:

• every month – from 1 to 5 documents;
• every quarter – from 5 to 10 reports;
• annually – from 10 to 30 forms.

All Required documents for reports are given in the special regulations discussed above. Among them:

• balance sheet of the main manager (administrator, recipient of budget funds) - in form 0503130;
• balance sheet of the institution itself - in form 0503730;
• report on the implementation of the financial and economic activity plan - in form 0503737;
• Report on financial results activities of the organization - according to form 0503721;
• data on receivables and payables - according to form 0503769;
• information about the organization’s cash balances – according to form 0503779.

Reflection of funds on the balance sheet

The balance sheets of the commercial sector and public sector employees are basically the same, but have several serious differences:

1. Any balance sheet consists of assets and liabilities. The difference is that state employees distribute these items, separately reflecting the use of targeted funds and their own profits.
2. “Businessmen” reflect in their reports, in addition to the current one, two more previous years, and “public sector employees” – only the previous one.
3. Budgetary spheres divide assets into financial and non-financial, and funds into material and monetary; For commercial structures, the division is fundamentally different.
4. The budgetary liability reflects all types of obligations, and the commercial one divides them according to terms.

The accounting of “merchants” and public sector employees has global differences at all levels of existence: the accounting objects themselves, PBUs, reflection of assets and liabilities, the composition and procedure for reporting. The state is constantly improving the budget accounting system by introducing various changes to it. Therefore, an accountant of a budgetary organization needs to be constantly aware of innovations, for which he needs to study legislative updates, read specialized literature, and attend specialized seminars.

Accounting in budgetary organizationshas 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 examining the charts of accounts applicable to government agencies, we note that the main normative act in 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 ones, including government ones. 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 be accounting policy on one's own.
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 accounting principles 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 plan accounts approved:

• 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 keep accounting records, but government bodies, extra-budgetary funds and other institutions specified in paragraph 1 of the instructions (order No. 162n) maintain budget records.

It is also important to pay attention to other basic legislative acts that are necessary for maintaining records in a government agency. Directions for use budget classification, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, explain the use of budget codes. 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 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. The first section “Non-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 in the balance on account 01. Land 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...” .

Second section " Financial assets» covers:

• funds indicating the places of their storage;
• financial investments, namely all types valuable papers 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 on loans, wages, debts to contractors 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 necessary to record the receipt and use of funds allocated from the budget, liability limits 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 of, for example, 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 accounting for 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 categories 18-26 everything is clear, the values ​​for categories 19-26 are indicated in the tables of private charts of accounts themselves, category 18 is selected from values ​​1-9 in accordance with the classification indicated in clause 21 of the unified chart of accounts. Moreover, when maintaining budget accounting for category 18, only the 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 on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. BCCs consist of 20 characters and are divided into codes indicating income (Chapter II, Table 1 of instructions), expenses (Chapter III, Table 2 of instructions), sources (Chapter IV, Table 5 of instructions). 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 (CU 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 state of financial and non-financial assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities(state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local government bodies and budgetary institutions created by them) and operations leading to changes in the above assets and liabilities.

Organization of accounting in budgetary organizations

The organization of accounting in budgetary organizations has a number of features that are based on the legislation on the budgetary structure, the Instructions for budgetary accounting, and others. 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 status of assets and liabilities of institutions, as well as reporting on the execution of budgets of the budget system of the Russian Federation.

Regulations

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

• 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...

  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 ...

  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 (budget) accounting and the preparation of accounting (financial) ... 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 transactions for the acquisition and technical maintenance 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 records 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...

  On budget accounting of non-financial assets during major repairs

• 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...

• Analysis of changes made to Instruction No. 191n

  ...), must be confirmed by the relevant budget accounting registers. The form itself still includes..., taken into account according to the corresponding budget accounting account number as of the beginning of the year... of previous years in terms of maintaining budget accounting, recalculation of reporting indicators in connection...), must be confirmed by the corresponding budget accounting registers . Please note that the indicators...

• Review of changes in accounting (budget) statements

  Taking into account changes in accounting (budgetary) accounting indicators (balance sheet, off-balance sheet) on... for the relevant accounting (budgetary) accounting accounts at the beginning of the financial reporting... with the rules for maintaining accounting (budgetary) accounting are subject to closure upon completion... 0503173) . Indicators of the relevant accounting (budget) accounts reflected in reports (information) ... adjustments in the procedure for maintaining accounting (budget) records in state (municipal) institutions ...

• Features of preparing budget reporting for half a year and nine months

  And (or) other budget accounting registers established by the legislation of the Russian Federation for recipients of... forced seizure") The chart of accounts of budget accounting is supplemented with account 120941000 "Calculations... Newly introduced turnovers are accepted for budget accounting through additional accounting operations... Number ( code) budget accounting accounts" provides the numbers of budget accounting accounts taking into account changes in requirements... by institutions, taking into account changes in budget accounting indicators (balance sheet, off-balance sheet) by 1 ...

• Budgetary and accounting reporting: liability for violations of preparation and presentation

  Budget estimates or the procedure for budgetary accounting by a government institution of budgetary indicators... liability for violation of the procedure for budgetary accounting by a government institution of indicators accepted... “Violation by a government institution of the procedure for budgetary accounting of authorization of budget expenditures.” In... the order of budget accounting of authorization of budget expenditures, expressed in violation of budget accounting of indicators... violation by a government institution of the order of budget accounting of indicators accepted and deferred...

• Application of FSBU “Reserves”

  A list of objects accepted for budget accounting as objects of material reserves is provided... (acceptance for budget accounting) of reserves, their assessment, disposal from budget accounting accounts will be carried out... the standard establishes uniform requirements for budget accounting of assets qualified as material ... inventories Account number used in budget accounting Medicines and dressings - other... clause 8 of the FSBU “Inventories”, the unit of budget accounting for inventories is chosen by the subject of accounting independently...

• Non-financial assets: accounting entries adjusted

  Land plots previously accepted for budget accounting, in connection with their change... to subarticle 199 Acceptance for budget accounting of material reserves received in natural... value as of the date of acceptance for budget accounting. Investments in non-financial assets According to...

• Accounting for temporary structures during capital construction of an object

  That the institution violated the rules of maintaining budget accounting. According to the control body, temporary... that the institution violated the rules of maintaining budget accounting. In the opinion of the control body, temporary... the second question in relation to the specifics of budget accounting, the position of the Treasury is... Acceptance of the specified objects for budget accounting is carried out on the corresponding budget accounting accounts according to the estimated... . The specified objects are accepted for budget accounting at their estimated value based on...

• Typical errors when preparing budget (accounting) reporting

  And when reflecting the accounting (budgetary) accounting indicators generated as of the reporting date on... accounts receivable in the accounting (budgetary) accounting accounts. For example, when carrying out claims work...