Account 105 00 inventories. Accounting for materials in budgetary institutions (nuances). Correspondence of accounts for the receipt and disposal of inventories

Inventories can enter the institution:

under paid contracts (purchase and sale, delivery, etc.); free of charge (under a donation agreement, with intradepartmental transfer, centralized supply from the budget of one or different levels); as a result of dismantling and (or) repair work; in the form of surplus identified during the inventory; from the guilty person who caused damage to the organization.

In addition, an institution can manufacture inventories on its own or receive them during the liquidation (dismantling, disposal) of fixed assets.

This is stated in paragraph 34 of Instruction No. 183n, paragraph 34 of Instruction No. 174n, paragraph 23 of Instruction No. 162n.

Regardless of how the inventories are obtained:

formalize their receipt by primary documents (clause 1, article 9 of the Law of November 21, 1996 No. 129-FZ, clauses 7, 114 of the Instruction to the Unified Chart of Accounts No. 157n); reflect them in accounting at actual cost (clause 100 of the Instruction to the Unified Chart of Accounts No. 157n). The actual cost at which inventories are taken into account does not change, except in cases established by law (for example, in the event of revaluation) (clause 107 of the Instruction to the Unified Chart of Accounts No. 157n).

If there is a need to keep records of inventories according to a specially developed nomenclature, indicate this in the accounting policy for accounting purposes. Note that the names of goods in the receipt (primary) documents and accounting registers used in the institution may not match, and describe the technology for processing accounting information that comes from suppliers of inventories. The legitimacy of this approach is confirmed by the letter of the Ministry of Finance of Russia dated October 28, 2010 No. /1/670.

Inventory can be delivered to the facility by the supplier, carrier, or pickup from the supplier's warehouse.

Upon receipt of inventories by an authorized person of the institution (for example, if the institution receives inventories from the supplier's warehouse and arranges delivery on its own), he must issue a power of attorney. Fill out this document in one copy and issue it to the employee against receipt.

Draw up a power of attorney to receive inventories in the form No. M-2 or No. M-2a. These forms were approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. Form No. M-2a is used by organizations from which the receipt of inventories by proxy is widespread. Such a power of attorney must be registered in the register of issued powers of attorney.

Powers of attorney in the form No. M-2 or No. M-2a can only be issued to employees. The power of attorney must contain all the details, including a sample signature of the employee in whose name it is issued. The list of employees who are entitled to receive a power of attorney, approve the order. Powers of attorney are usually issued for a period not exceeding 15 days. If inventories are received in a planned manner, a power of attorney can be issued for a month.

All this is said in section 3 of the instructions approved by the Decree of the Goskomstat of Russia dated October 30, 1997 No. 71a.

When receiving inventory at the warehouse, make credit note according to the form No. M-4 (f. 0315003). This form was approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. The receipt order is issued by the materially responsible person of the warehouse in one copy on the day of receipt of inventories. This is stated in section 3 of the instructions approved by the Decree of the Goskomstat of Russia dated October 30, 1997 No. 71a.

If the actual quantity (quality, assortment) of inventories does not correspond to the documents of the transferring party, do not issue a receipt order. In this case, a special commission must accept material reserves, which draws up an act in the form No. M-7 (f. 0315004), approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. This issue is discussed in more detail in the recommendation How to formalize, reflect in accounting and taxation undersupply of inventories.

Situation: how to reflect in accounting the receipt and write-off of inventories if the institution does not have a warehouse and the position of a storekeeper

As a general rule, the receipt of material reserves in an institution is reflected in account 105.00 "Inventory" on the basis of primary accounting documents (clauses 98, 114 of the Instructions to the Unified Chart of Accounts No. 157n). At the same time, inventories must first be credited to the warehouse, and then transferred to the employees of the institution (materially responsible persons) for economic needs.

In institutions that do not have a warehouse and a position of a storekeeper, inventories are immediately received by employees (materially responsible persons), and then debited from the register in the usual manner. At the same time, in the documents for the write-off of inventories (for example, in the statement for the issuance of feed and fodder (f. 0504203), the statement of issuance material assets for the needs of the institution (f. 0504210)) in the columns "Received" and "Issued" the signature of the materially responsible person is put.

In any case (if there is a warehouse and a position of a storekeeper in the institution or in their absence) to the analytical accounts of account 105.00, open a subaccount “Materially responsible person” (or a subaccount indicating storage locations) (paragraph 119 of the Instructions to the Unified Chart of Accounts No. 157n) .

The order of reflection in the accounting (budgetary) accounting of operations for the receipt and write-off of inventories depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.39.340) Sub-account “Cash Responsible Person” Credit KRB.0.302.34.730 (KRB.0.304.04.340, KDB.0.401.10.180…)

Debit KRB.0.401.20.272 (KRB.0.109.61.272–KRB.0.109.91.272) Credit KRB.0.105.31.440 (KRB.0.105.32.440–KRB.0.105.39.440) sub-account “Responsible Person”

This procedure follows from the provisions of paragraphs 23, 26 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 302.00, 304.04, 401.10, 401.20).

Budgetary institutions - recipients of budgetary funds, operations for the receipt and write-off of inventories are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.105.31.0, 0.105.32.340...) sub-account "Responsible person" Credit 0.302.34.0, 0.304.04.340, 0.401.10.180...)
- reflects the receipt of inventories at actual cost;

Debit 0.401.20.2–0.109.90.272) Credit 0.105.31.0, 0.105.32.440...) subaccount “Responsible Person”
– inventories are written off (on the basis of documents for write-off).

This procedure follows from the provisions of paragraphs 34, 37 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 302.00, 304.04, 401.10, 401.20).

In the accounting of autonomous institutions

Upon receipt (write-off) of inventories, make the following postings:

Debit 0.105.31.0, 0.105.32.000...) sub-account "Responsible person" Credit 0.302.34.0, 0.304.04.000, 0.401.10.180...)
- reflects the receipt of inventories at actual cost;

Debit 0.401.20.2–0.109.90.272) Credit 0.105.31.0, 0.105.32.000...) subaccount “Responsible Person”
– inventories are written off (on the basis of documents for write-off).

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the data structure approved by the Plan of financial and economic activities.

This procedure follows from the provisions of paragraphs 3, 34, 37 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 302.00, 304.04, 401.10, 401.20).

The procedure for reflecting received inventories in accounting depends on the method of their receipt.

Receipt of inventories under compensated contracts

Inventories arrive according to primary accounting documents (waybills, etc.) received from the supplier (consignor).

Upon receipt of inventory:

check the compliance of the documents with the terms of the contract (assortment, quantity, prices, method and terms of shipment, etc.); check the correctness of the calculations in the settlement documents.

Based on the results of this check, the institution decides whether to submit claims to the supplier or to pay for the goods (if it has not yet been paid for). The basis for filing claims is the act of acceptance of materials in the form No. M-7 (f. 0315004). Draw up such an act if there are discrepancies between the actual volume of received inventories (their quality and nomenclature) with the data indicated in the accompanying documents of the supplier (consignor). In it, indicate the quantity and value of defective inventories (shortage amount).

This procedure is provided for by paragraph 33 of Instruction No. 183n, paragraph 33 of Instruction No. 174n, paragraph 22 of Instruction No. 162n, paragraph 114 of Instructions to the Unified Chart of Accounts No. 157n, instructions approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

In accounting, capitalize the received inventories at actual cost. It includes in particular:

the amount paid to the supplier of inventories; amounts paid for the procurement and delivery (transport services) of material reserves to the place of their use; the costs of bringing inventories to a state in which they are suitable for use; other payments directly related to the acquisition of inventories.

This is stated in paragraph 102 of the Instructions to the Unified Chart of Accounts No. 157n.

A more complete list of costs included in the cost of inventories is given in the table. At the same time, do not include general business (other similar) expenses in the actual cost. An exception is cases where such expenses are directly related to the acquisition of inventories. This is stated in paragraph 105 of the Instructions to the Unified Chart of Accounts No. 157n.

In accounting (budgetary) accounting, the procedure for recording operations for the receipt of material reserves under compensated contracts depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.39.340) Credit KRB.0.302.34.730 (KRB.0.208.34.660…)

Debit KRB.0.106.34.340 Credit KRB.0.302.34.730 (KRB.0.302.22.730, KRB.0.302.26.730…)

Debit KRB.0.105.31.340 (KRB.0.105.32.340, KRB.0.105.33.340…) Credit KRB.0.106.34.340

This procedure is established in paragraphs 23, 31 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00, 302.00).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, operations on the receipt of material reserves from the supplier are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of article 78.1 of the Budget Code of the Russian Federation), reflect these transactions as follows.

Reflect the receipt of inventories from the supplier by posting:

Debit 0.105.31.0, 0.105.32.340...) Credit 0.302.34.0...)
- reflects the receipt of inventories at actual cost.

Posting of inventories based on the actual cost formed when they were acquired under several contracts, reflect the following entries:

Debit 0.106.34.0) Credit 0.302.34.0, 0.302.26.730…)
- the actual cost of inventories was formed when they were acquired under several contracts;

Debit 0.105.31.0, 0.105.32.340…) Credit 0.106.34.0)
– inventories are capitalized at the formed actual cost.

This procedure is established in paragraphs 34, 51 of Instruction No. 174n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00, 302.00).

In the accounting of autonomous institutions

Reflect the receipt of inventories from the supplier by posting:

Debit 0.105.31.0, 0.105.32.000...) Credit 0.302.34.0...)
- reflects the receipt of inventories at actual cost.

Posting of inventories based on the actual cost formed when they were acquired under several contracts, reflect the following entries:

Debit 0.106.34.0) Credit 0.302.34.0, 0.302.26.000…)
- the actual cost of inventories was formed when they were acquired under several contracts;

Debit 0.105.31.0, 0.105.32.000…) Credit 0.106.34.0)
– inventories are capitalized at the formed actual cost.

This procedure is established in paragraphs 3, 34, 51 of Instruction No. 183n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00, 302.00).

An example of the reflection in accounting of the receipt of inventories under a contract of sale (supply)

The budgetary institution "Alpha" has acquired inventories from a trade organization for use in income-generating activities. The cost of inventories amounted to 118,000 rubles. (including VAT - 18,000 rubles). The cost of delivery of inventories amounted to 59,000 rubles. (including VAT - 9000 rubles). Material stocks were delivered to the warehouse by a transport organization. Inventories are credited to the warehouse. Payment is made after delivery.

Debit 2.106.34.340 Credit 2.302.34.730
- 100,000 rubles. (118,000 rubles - 18,000 rubles) - the receipt of inventories is reflected;

Debit 2.106.34.340 Credit 2.302.22.730
- 50,000 rubles. (59,000 rubles - 9,000 rubles) - delivery costs are reflected;

Debit 2.105.36.340 Credit 2.106.34.340
- 150,000 rubles. (100,000 rubles + 50,000 rubles) - inventories are capitalized;

Debit 2.210.01.560 Credit 2.302.34.730
- 18,000 rubles. - the "input" VAT from the cost of inventories is taken into account;

Debit 2.210.01.560 Credit 2.302.22.730
- 9000 rubles. – “input” VAT is taken into account from the cost of delivery services;

Debit 2.303.04.830 Credit 2.210.01.660
- 27,000 rubles. (18,000 rubles + 9,000 rubles) - accepted for deduction of "input" VAT;

Debit 2.302.34.830 Credit 2.201.11.610
- 118,000 rubles. - paid for inventories;

Credit 18(KOSGU code)
- 118,000 rubles. - reflected the disposal of funds from the account of the institution;

Debit 2.302.22.830 Credit 2.201.11.610
- 59,000 rubles. - Paid shipping

Credit 18(KOSGU code)
- 59,000 rubles. - reflects the withdrawal of funds from the account of the institution.

Situation: how to reflect in accounting the acquisition of inventories by an employee of the institution. An employee of an institution acquired inventories due to a production need (accident). The employee did not write an application for the issuance of money under the report

In accounting (budgetary) accounting, the procedure for recording operations to pay off accounts payable to an employee depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340, KRB.0.105.38.340...) Credit KRB.0.208.34.660 (KRB.0.302.34.730)

Debit KRB.0.208.34.560 (KRB.0.302.34.830) Credit CIF.0.201.34.610

This procedure follows from paragraphs 23, 49, 84, 102 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 302.00).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, operations for the accrual and repayment of accounts payable to an employee for acquired inventories are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.105.31.0, 0.105.38.340...) Credit 0.208.34.0)
- reflected accounts payable to the employee for the acquired inventories;

Debit 0.208.34.0) Credit 0.201.34.610
- the accounts payable to the employee are repaid.

This procedure follows from paragraphs 34, 85, 105–106, 128, 129 of Instruction No. 174n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 302.00).

In the accounting of autonomous institutions

Record the accrual and repayment of accounts payable to an employee for acquired inventories by posting:

Debit 0.105.31.0, 0.105.38.000...) Credit 0.208.34.0)
- reflects accounts payable to the employee;

Debit 0.208.34.0) Credit 0.201.34.000
- the accounts payable to the employee are repaid.

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.

This procedure follows from paragraphs 3, 34, 88, 108, 109, 142 of Instruction No. 183n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 302.00).

Situation: how to reflect the receipt of blank products in accounting

The procedure for reflecting blank products in accounting depends on its type:

blank products of strict accountability; other blank products (for example, forms of primary accounting documents, accounting registers, etc.).

For information on how to reflect blank products of strict reporting in accounting, see How to draw up and reflect in accounting and taxation forms of strict reporting.

The procedure for recording other blank products in the accounting is as follows.

Budgetary and state-owned institutions reflect the costs of purchasing blank products under sub-article KOSGU 226 “Other work, services” (section V of the instructions approved by order of the Ministry of Finance of Russia dated December 21, 2011 No. 180n). That is, the acceptance of obligations to pay for blank products should be reflected on account 0.302.26.000 “Settlements for other works, services”.

Autonomous institutions also reflect the acceptance of obligations to pay for blank products on account 0.302.26.000 “Settlements for other work, services” (clause 138 of Instruction No. 183n).

Despite this, take into account blank products as part of inventories (account 105.06 "Other inventories") (clause 118 of the Instructions for the Unified Chart of Accounts No. 157n). This is due to the fact that material assets intended for use in the activities of the institution and (or) for sale must be put on the balance sheet. Namely, depending on their type, reflect either as part of fixed assets or as part of inventories.

An exception to this rule is established only in relation to material assets, the accounting of which, according to the Instructions for the Unified Chart of Accounts No. 157n, is provided for on the balance sheet. Such property includes:

strict reporting forms; property acquired for the purpose of rewarding (donating); periodicals for the library fund; movable property (fixed assets) worth up to 3,000 rubles. (commissioned); material values paid for by centralized supply; special equipment for research work.

This procedure is established by Section VII of the Instruction to the Unified Chart of Accounts No. 157n.

In accounting (budgetary) accounting, the procedure for recording operations for the receipt of blank products (with the exception of blank products (forms) of strict reporting) depends on the type of institution.

In the accounting of state institutions

Debit KRB.0.106.34.340 Credit KRB.0.302.26.730

Debit KRB.0.105.36.340 Credit KRB.0.106.34.340

This procedure is established by paragraphs 23, 32 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, transactions for the receipt of blank products (with the exception of blank products (forms) of strict reporting) are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.106.34.0) Credit 0.302.26.730
– the formation of the actual cost of blank products is reflected;

- reflects the posting of blank products.

This procedure is established by paragraphs 34, 51 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00).

In the accounting of autonomous institutions

The receipt of blank products (with the exception of blank products (forms) of strict reporting) reflect the postings:

Debit 0.106.34.0) Credit 0.302.26.000
– the formation of the actual cost of blank products is reflected;

Debit 0.105.36.0) Credit 0.106.34.0)
- reflects the posting of blank products.

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.

This procedure is established by paragraphs 3, 34, 51 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.00).

Free receipt of inventories

If inventories are received free of charge, then the transferring party must submit the same documents as in the case of a compensated receipt of inventories.

When inventories are received under a gift agreement, their actual value is recognized as the current market price as of the date of acceptance for accounting, increased by the cost of services for the delivery of inventories, as well as bringing them into a usable condition. The market price will be the price at which the institution can sell this type of inventory on the date of acceptance for accounting.

You can set the market price, focusing on the price level that prevailed on the day the asset was accepted for accounting. Information about the level of current market prices must be documented or confirmed by an expert examination.

Such rules are established in paragraph 25 of the Instructions to the Unified Chart of Accounts No. 157n.

State and budgetary institutions reflect the costs of appraisal (determination of market value) by a specialized organization under sub-article KOSGU 226 “Other works, services” (section V of the instructions approved by order of the Ministry of Finance of Russia dated December 21, 2011 No. 180n).

In addition to a donation agreement, an institution can receive material supplies free of charge, in particular, from:

institutions subordinate to one main manager (manager) of budgetary funds; institutions subordinate to different main managers of budgetary funds of the same level of the budget (as well as from state and municipal organizations); institutions of different levels of budgets; head office (branch).

In this case, the received inventories should be taken into account at the actual cost reflected with the previous owner. And also taking into account the amounts that the institution pays for the delivery of inventories and bringing them into a condition suitable for use.

The procedure for reflecting in the accounting (budgetary) accounting operations for the gratuitous receipt of material reserves depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.36.340) Credit KRB.0.304.04.340
- the gratuitous receipt of material reserves is taken into account (as part of the movement of objects between institutions subordinate to one main manager (manager) of budget funds, including centralized supply);

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.36.340) Credit KDB.0.401.10.180 (KDB.0.401.10.151)
- the gratuitous receipt of material reserves is taken into account (as part of the movement of objects between institutions subordinate to different main managers (managers) of budgetary funds of one or different levels of budgets, from state and municipal organizations, other organizations and citizens);

Debit KRB.0.106.34.340 Credit KRB.0.304.04.340 (KDB.0.401.10.151, KDB.0.401.10.180)
- the actual value of the material reserves received free of charge under several contracts was formed;

– inventories were capitalized at the actual cost formed upon their gratuitous receipt under several contracts.

This procedure is established by paragraphs 23, 31, 32 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04, 304.04, 401.10).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, operations for the gratuitous receipt of material reserves are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.105.21.0–0.105.26.340, 0.105.31.340–0.105.36.340…) Credit 0.304.04.0)
- the gratuitous receipt of material reserves was taken into account (as part of the movement of objects between the head office, separate divisions (branches) (including in connection with the consolidation of the right of operational management, reorganization));

Debit 4.105.21.0–4.105.26.340, 4.105.31.340–4.105.36.340) Credit 4.401.10.0)

Debit 2.105.21.0–2.105.26.340, 2.105.31.340–2.105.36.340) Credit 2.401.10.180

Debit 2.105.21.0–2.105.26.340, 2.105.31.340–2.105.36.340) Credit 2.401.10.3)

This procedure is established by paragraph 34 of Instruction No. 174n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04, 304.04, 401.10).

In the accounting of autonomous institutions

Reflect the gratuitous receipt of inventories by posting:

Debit 0.105.21.0–0.105.26.000, 0.105.31.000–0.105.36.000…) Credit 0.304.04.0)
- the gratuitous receipt of material reserves was taken into account (as part of the movement of objects between the head office, separate divisions (branches) (including in connection with the consolidation of the right of operational management, reorganization));

Debit 4.105.21.0–4.105.26.000, 4.105.31.000–4.105.36.000) Credit 4.401.10.0)
- the gratuitous receipt of material reserves was taken into account when securing the right of operational management in cases provided for by the legislation of the Russian Federation;

Debit 2.105.21.0–2.105.26.000, 2.105.31.000–2.105.36.000) Credit 2.401.10.180
- the gratuitous receipt of material reserves from organizations, citizens is taken into account (with the exception of cases where the right of operational management is secured);

Debit 2.105.21.0–2.105.26.000, 2.105.31.000–2.105.36.000) Credit 2.401.10.3)
- taking into account the gratuitous receipt of material reserves from supranational organizations, governments foreign countries and international financial organizations.

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities (clause 3 of Instruction No. 183n).

This procedure is established by paragraphs 3, 34 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04, 304.04, 401.10).

An example of the reflection in accounting of a gratuitous receipt of inventories. The institution gratuitously received material reserves in the form of centralized supply

In March, within the framework of budgetary activities, the Alfa state-owned institution received medicines free of charge in the form of centralized supply, the actual cost of which is 100,000 rubles. In April, part of the medicines (worth 60,000 rubles) was put into operation and used up. In May, the rest of the medicines were put into operation and spent. The accountant of Alpha made such entries in the accounting.

Debit KRB.1.105.31.340 Credit KRB.1.304.04.340
- 100,000 rubles. - reflects the receipt of medicines at the actual cost.

In April:

Debit KRB.1.401.20.272 Credit KRB.1.105.31.440

An example of the reflection in accounting of a gratuitous receipt of inventories. The institution received inventories from the founder (when securing the right of operational management)

In January, the budgetary institution "Alpha" received free of charge from the founder (while securing the right of operational management) medicines, the actual cost of which is 100,000 rubles. In February, part of the medicines (worth 60,000 rubles) was issued for use and used up. In March, the rest of the medicines were put into operation and spent. The accountant of Alpha made such entries in the accounting.

In January:

Debit 4.105.21.340 Credit 4.210.06.660
- 100,000 rubles. - reflects the receipt of medicines when securing the right of operational management at the actual cost.

In February:

- 60,000 rubles. - Medicines are used up.

Debit 4.109.60.272 Credit 4.105.21.440
- 40,000 rubles. (100,000 rubles - 60,000 rubles) - medicines were used up.

To obtain medicines, citizens must apply to a medical institution (clause 2.1 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 29, 2004 No. 328). Therefore, the authorized bodies of the subject of the Russian Federation should transfer the purchased medicines to medical institutions.

In the budget accounting of the authorized body - the state customer, the procedure for reflecting medicines depends on who is the consignee of medicines - the customer (the authorized body of the subject of the Russian Federation) or the medical institution (organization).

If the consignee is the customer (authorized body of the constituent entity of the Russian Federation), record the receipt of medicines in the following entries:

Debit KRB.1.106.34.340 Credit KRB.1.302.62.730
- the actual cost of medicines purchased as part of the provision of state social assistance to citizens was formed;

Debit KRB.1.105.31.340 Credit KRB.1.106.34.340
– capitalized medications at their actual cost.

Record the transfer of medicines to a medical institution (depending on departmental subordination) by posting:

Debit KRB.1.304.04.262 Credit KRB.0.105.31.440
- medicines were transferred to subordinate medical institutions;

Debit KRB.1.401.20.241 Credit KRB.0.105.31.440
- medicines were transferred to medical institutions that are not under departmental subordination.

If the consignee is a medical institution that will dispense medicines to citizens, make an entry in the accounting of the authorized body of the constituent entity of the Russian Federation:

Debit KRB.1.304.04.262 (KRB.1.401.20.241) Credit KRB.1.302.62.730
– medicines were transferred to the medical institution (on the basis of documents received from the supplier confirming the supply of medicines to the medical institution).

In addition, the authorized body - the state customer must reflect the movement of material assets shipped to medical institutions on off-balance account 05 "Material assets paid for by centralized supply."

This procedure follows from the Industry specifics, brought by the letter of the Ministry of Health and Social Development of Russia dated July 12, 2007 No. 5435-РХ. However, since Appendix 1 to Instruction No. 162n does not contain the correspondence of invoices for the receipt and transfer of medicines purchased as part of the provision of state social assistance to citizens, it should be agreed upon:

This is stated in paragraph 2 of Instruction No. 162n.

It should be noted that if the authority to organize the provision of the population with medicines (in terms of the provision of public services for the selection on a competitive basis of organizations for the supply and (or) storage, dispensing medicines(products medical purpose)) are transferred to budgetary medical institutions, then the received medicines are subject to inclusion in the composition of especially valuable movable property. The release of medicines (medical products) is carried out by a medical institution in the manner established by the authority state power subject of the Russian Federation, exercising powers in the field of healthcare. Such clarifications were given by the Ministry of Finance of Russia in a letter dated May 11, 2011 No. /1948.

Receipt of inventories remaining at the disposal of the institution from dismantling and (or) repair work, as well as when dismantling objects of non-financial assets

From the dismantling and (or) repair work, as well as from the dismantling of non-financial assets, the institution may have material reserves suitable for further use at the disposal of the institution. Record the posting of such inventories on the basis of primary accounting documents (acts for write-off and act in form No. M-7 (f. 0315004)).

In this case, determine the actual cost of inventories based on their current market value as of the date of acceptance for accounting, increased by the cost of delivery services, and bringing them into a usable condition (clauses 106, 25 of the Instructions for the Unified Chart of Accounts No. 157n) .

The procedure for reflecting in the accounting (budgetary) accounting operations for the capitalization of inventories remaining from the above activities depends on the type of state (municipal) institution.

In the accounting of state institutions

Posting of inventories remaining from the dismantling and (or) repair work, as well as the dismantling of non-financial assets, reflect the entries:

Debit KRB.0.105.34.340 (KRB.0.105.36.340...) Credit KDB.0.401.10.180

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, operations for the capitalization of inventories remaining from the dismantling and (or) repair work, are recorded in the accounting in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.105.34.340 (0.105.36.340...) Credit 0.401.10.180
– inventories left after dismantling and (or) repair work, as well as during the dismantling of non-financial assets, were credited.

In the accounting of autonomous institutions

Posting of inventories left over from the dismantling and (or) repair work, as well as during the dismantling of non-financial assets, reflect the posting:

Debit 0.105.34.000 (0.105.36.000...) Credit 0.401.10.180
– inventories left after dismantling and (or) repair work, as well as during the dismantling of non-financial assets, were credited.

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.

Situation: how to reflect used x-ray film containing silver in accounting

The procedure for reflecting used X-ray film containing silver in accounting is not given in instructions No. 174n, No. 162n, No. 183n and Instructions for the Unified Chart of Accounts No. 157n.

In private explanations, employees of the Ministry of Finance of Russia recommend reflecting in accounting this operation similar to the receipt of inventories remaining from the dismantling (repair) work. Therefore, when using X-ray film in accounting, make the following entries (depending on the type of state (municipal) institution).

In the accounting of state institutions

Debit KRB.0.401.20.272 (KRB.0.109.61.272–KRB.0.109.91.272) Credit KRB.0.105.36.440

Debit KRB.0.105.36.340 Credit KDB.0.401.10.180

with a financial authority; with the main manager of budgetary funds; with the Russian Treasury.

This procedure follows from the provisions of paragraphs 2, 23, 26 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 401.10, 401.20).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds record the used X-ray film in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

– X-ray film containing silver used in the provision of medical services was written off;

Debit 0.105.36.340 (0.105.26.340) Credit 0.401.10.180
– used x-ray film containing silver was credited.

In this case, it should be noted that the correspondence on the posting of the used X-ray film must be agreed upon:

with a financial authority; with the body exercising the functions and powers of the founder; with the Russian Treasury.

This procedure follows from the provisions of paragraphs 4, 34, 37 of Instruction No. 174n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 401.10, 401.20).

In the accounting of autonomous institutions

Reflect operations on accounting for used X-ray film by postings:

Debit 0.401.20.2–0.109.90.272) Credit 0.105.36.0)
– X-ray film containing silver used in the provision of medical services was written off;

Debit 0.105.36.000 (0.105.26.000) Credit 0.401.10.180
– used x-ray film containing silver was credited.

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.

At the same time, it should be taken into account that the correspondence on the posting of the used X-ray film must be agreed with the financial authority (the body exercising the functions and powers of the founder).

This procedure follows from the provisions of paragraphs 3, 5, 34, 37 of Instruction No. 183n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00, 401.10, 401.20).

After taking into account the used X-ray film containing silver, it must be recycled specialized organizations, which are engaged in activities in the field of refining precious metals (clause 6.19 of the Instruction approved by order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n).

Receipt of inventories from the guilty person who caused damage to the institution

A person who has caused damage to an institution may compensate for it not only in cash, but also in kind - as compensation for the damage caused to the institution.

The procedure for reflecting in the accounting (budgetary) accounting of operations to compensate for damage in kind depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.36.340) Credit KDB.0.401.10.172

This procedure is established in clause 23 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, in-kind damage compensation transactions are reflected in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

In the accounting of a budgetary institution that receives subsidies from the budget (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), reflect such an operation by posting:

Debit 0.105.31.0, 0.105.37.340…) Credit 0.401.10.172
- inventories received in kind from the guilty person who caused damage to the institution were credited.

This procedure is established in clause 34 of Instruction No. 174n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

In the accounting of autonomous institutions

Compensation for damage in kind reflect the wiring:

Debit 0.105.31.0, 0.105.37.000…) Credit 0.401.10.172
- inventories received in kind from the guilty person who caused damage to the institution were credited.

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.

This procedure is established in paragraphs 3, 34 of Instruction No. 183n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

Manufacture of inventories in-house (not for sale)

The institution can produce material stocks on its own. The cost of such inventories is determined based on the actual costs associated with production. At the same time, do not take into account general business (other similar) expenses when forming the actual cost. An exception is cases where such costs are directly related to the manufacture of inventories.

Set the accounting and procedure for the formation of costs for the manufacture of inventories in the accounting policy for accounting purposes.

This procedure is established by paragraphs 104, 105 of the Instruction to the Unified Chart of Accounts No. 157n.

When transferring inventories made on your own to the warehouse, draw up an invoice requirement in the form No. M-11 (f. 0315006).

The procedure for recording operations for the receipt of inventories manufactured on its own depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340–KRB.0.105.36.340) Credit KRB.0.106.34.340

This procedure is established by paragraph 23 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, the receipt of material reserves manufactured on their own, reflect in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.105.31.0, 0.105.36.340...) Credit 0.106.34.0)
- inventories made on their own (in an economic way) are credited.

This procedure is established by clause 34 of Instruction 174n, Instruction to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04).

In the accounting of autonomous institutions

The receipt of inventories, manufactured on their own, reflect the posting:

Debit 0.105.31.0, 0.105.36.000...) Credit 0.106.34.0)
- inventories made on their own (in an economic way) are credited.

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.

This procedure is established by paragraphs 3, 34 of Instruction 183n, Instruction to the Unified Chart of Accounts No. 157n (accounts 105.00, 106.04).

An example of the reflection in accounting of the receipt of inventories made on their own. Inventories are intended for own needs

The budgetary institution "Alfa", as part of its income-generating activities, produced soft inventory on its own (not for sale). IN reporting period in the manufacture of soft inventory, the institution incurred the following costs:

inventories - 100,000 rubles; salary (including contributions to mandatory pension (social, medical) insurance, insurance against accidents and occupational diseases) - 65,100 rubles; depreciation of fixed assets - 2000 rubles.

The Alpha accountant made the following entries in the accounting:

Debit 2.106.34.340 Credit 2.105.36.440
- 100,000 rubles. - written off inventories spent on the manufacture of soft inventory;

Debit 2.106.34.340 Credit 2.302.11.0, 2.303.06.730, 2.303.07.730, 2.303.10.730)
- rub. - the salary was accrued to employees who produced soft inventory;

Debit 2.106.34.340 Credit 2.104.36.410
- 2000 rubles. – accrued depreciation of fixed assets involved in the manufacture of soft inventory;

Debit 2.105.35.340 Credit 2.106.34.340
- 167,100 rubles. (100,000 rubles + rubles + 2,000 rubles) - soft inventory made by the institution's own resources was credited.

Situation: how to reflect in budget accounting and taxation products (tables, chairs, plates, etc.) made in practical classes by pupils (students) of educational institutions. Products are made from materials purchased at the expense of budget financing

The procedure for accounting and using material assets made in practical classes by pupils (students) of educational institutions is not established by budget legislation (for example, Instruction No. 162n, Instruction to the Unified Chart of Accounts No. 157n). In private clarifications, employees of the Ministry of Finance of Russia recommend that these products be taken into account as part of the finished product.

All costs associated with the manufacture of material assets by students (students), reflect on the relevant analytical accounts of account 0.109.00.000 “Costs for the manufacture finished products, performance of works, services ”(clause 134 of the Instruction to the Unified Chart of Accounts No. 157n, clause 40 of Instruction No. 162n). At the same time, make a posting in the accounting:

Debit KRB.1.109.61.272 (KRB.1.109.61.211, KRB.1.109.61.213....) Credit KRB.1.105.34.440 (KRB.1.105.36.440, KRB.1.302.11.730, KRB.1.303.02.730, KRB. 1.104.34.410...)
- the actual cost of finished products has been formed (including spent inventories, wages for craftsmen (teachers), contributions to compulsory social insurance, depreciation of workshop equipment, etc.).

Reflect the acceptance of finished products for accounting by posting:

Debit KRB.1.105.37.340 Credit KRB.1.109.61.211 (KRB.1.109.61.211, KRB.1.109.61.213…)
- finished products are accepted for accounting at the actual cost on the basis of the invoice requirement (f. 0315006).

This procedure is established by paragraphs 27, 41 of Instruction No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 105.00, 109.00).

If in the future the institution plans to use the manufactured values for its own needs, make an entry in the accounting:

Debit KRB.1.105.32.340 (KRB.1.105.34.340, KRB.1.105.36.340…) Credit KRB.1.105.37.340
- finished products were transferred for use for the institution's own needs (upon request-invoice (f. 0315006)).

This procedure is established by clause 27 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (account 105.00).

When calculating income tax, do not take into account the costs of manufacturing material assets by students (students) from materials purchased at the expense of budgetary funds. This is due to the fact that the means of targeted financing (including budget financing) tax base income tax is not formed. This conclusion follows from the provisions of subparagraph 14 of paragraph 1 and paragraph 2 of Article 251, paragraph 1 of Article 252, paragraph 17 of Article 270 of the Tax Code of the Russian Federation.

Receipt of inventories during the liquidation (dismantling, disposal) of fixed assets

Upon receipt of inventories received from the liquidation of fixed assets (with the exception of buildings and structures), fill out the write-off certificate (in particular, f. 0306003) and the act of acceptance of materials in the form No. M-7 (f. 0315004) (clause 34 Instructions No. 183n, paragraph 34 of Instructions No. 174n, paragraph 24 of Instructions No. 162n). If inventories were obtained during the dismantling of buildings (structures), upon receipt, draw up an act in the form No. M-35 (section 3 of the instructions approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a).

Determine the actual value of the received inventories based on their current market value as of the date of acceptance for accounting, increased by the cost of delivery services, and bringing them into a usable condition (clauses 106, 25 of the Instructions for the Unified Chart of Accounts No. 157n).

The procedure for reflecting in accounting (budgetary) accounting operations for the receipt of material reserves during the liquidation (dismantling, disposal) of fixed assets depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.34.340 (KRB.0.105.35.340, KRB.0.105.36.340…) Credit KDB.0.401.10.172

This procedure is established by clause 23 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, transactions for the receipt of material reserves during the liquidation (dismantling, disposal) of fixed assets are reflected in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.105.34.0, 0.105.36.340…) Credit 0.401.10.172
- material stocks were received from the liquidation (dismantling, disposal) of fixed assets at a market price.

This procedure is established by clause 34 of Instruction 174n, Instruction to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

In the accounting of autonomous institutions

The receipt of inventories from the liquidation (dismantling, disposal) of fixed assets reflect the posting:

Debit 0.105.34.0, 0.105.36.000…) Credit 0.401.10.172
- material stocks were received from the liquidation (dismantling, disposal) of fixed assets at a market price.

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.

This procedure is established by paragraphs 3, 34 of Instruction 183n, Instruction to the Unified Chart of Accounts No. 157n (accounts 105.00, 401.10).

An example of accounting for the receipt of inventories from the liquidation of a fixed asset

The Alfa budgetary institution liquidated the printer (purchased and used in income-generating activities). Spare parts were received when the printer was disposed of. The market price of spare parts (the price of a possible sale) is 3000 rubles.

The Alpha accountant made an entry in the accounting:

Debit 2.105.36.340 Credit 2.401.10.172
- 3000 rubles. – inventories received from the liquidation of the fixed asset have been capitalized.

Receipt of inventories identified as surplus during the inventory

To ensure the reliability of accounting and reporting data, the institution is obliged to conduct an inventory of property and liabilities. The procedure and terms for its implementation are determined by the head of the institution, except for cases when an inventory is mandatory. This is stated in paragraph 1 of Article 12 of the Law of November 21, 1996 No. 129-FZ.

In accounting, reflect the surplus of inventories at market value (Instructions for the Unified Chart of Accounts No. 157n (clause 25, accounts 105.00, 401.10)).

The procedure for reflecting in the accounting (budgetary) accounting operations for the receipt of inventories identified during the inventory depends on the type of state (municipal) institution.

In the accounting of state institutions

Debit KRB.0.105.31.340 (KRB.0.105.32.340, KRB.0.105.37.340…) Credit KDB.0.401.10.180

This is stated in paragraph 23 of Instruction No. 162n.

In the accounting of budgetary institutions

Budgetary institutions - recipients of budgetary funds, transactions for the receipt of material reserves identified during the inventory are reflected in the manner established for state-owned institutions (clause 4 of the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n).

Debit 0.105.31.0, 0.105.37.340…) Credit 0.401.10.180
- capitalized surplus inventories identified during the inventory.

This is stated in paragraph 34 of Instruction No. 174n.

In the accounting of autonomous institutions

Posting of surplus inventories identified during the inventory, reflect the posting:

Debit 0.105.31.0, 0.105.37.000…) Credit 0.401.10.180
- capitalized surplus inventories identified during the inventory.

In digits 24–26 of the account number, indicate the code for the type of withdrawals (receipts) corresponding to the structure of the data approved by the Plan of financial and economic activities.

This is stated in paragraphs 3, 34 of Instruction No. 183n.

For information on how to reflect the receipt of inventories during taxation, see How to take into account material expenses when calculating income tax.

Prepared on the basis of the materials of the BSS "System Glavbukh"

"Public organizations: accounting and taxation", 2011, N 3

The article will consider the procedure for budgetary accounting of inventories by budgetary institutions that are not recipients of subsidies as part of the implementation of the state (municipal) task in 2011.

General provisions

The procedure for budgetary accounting of inventories is regulated by Orders of the Ministry of Finance of Russia dated 01.12.2010 N 157n "On approval of the Unified Chart of Accounts accounting for public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application "(hereinafter - Instruction N 157n) and dated 06.12.2010 N 162n "On approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application" (hereinafter - Instruction N 162n).

Recall that Instruction N 157n contains general provisions on accounting by budgetary, state and autonomous institutions, including accounting for inventories. In the development of this regulatory act, Instruction N 162n has been developed, intended for use:

public authorities ( government bodies);
local authorities;
management bodies of state and territorial off-budget funds;
state (municipal) state institutions;
state academies of sciences;
other legal entities, in accordance with the legislation of the Russian Federation, exercising the budgetary powers of recipients of budgetary funds;
budgetary institutions until the adoption by federal executive authorities, constituent entities of the Russian Federation, local governments of a decision to provide them with subsidies from the corresponding budget of the budgetary system of the Russian Federation in accordance with paragraph 1 of Art. 78.1 of the RF BC.

Accounting object

The conditions for classifying inventory items as inventories have not changed significantly compared to the rules in force in 2010. As before, they include items used in the activities of a budgetary institution for a period not exceeding 12 months, regardless of their value , finished products, goods for sale. In addition, from 01/01/2011, the following material assets are included in inventories, regardless of their cost and service life (clause 99 of Instruction N 157n):

forest roads subject to reclamation;
bed linen and bedding (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.) and other soft inventory;
building structures and parts ready for installation (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary and other systems ( heating boilers, radiators, etc.);
equipment requiring installation and intended for installation. Equipment that requires installation includes equipment that can be put into operation only after assembling its parts and attaching it to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. At the same time, the equipment includes control and measuring equipment or other devices intended for installation as part of the installed equipment, and other material values \u200b\u200bnecessary for construction and installation work;
disabled equipment and vehicles for the disabled;
precious and other metals for prosthetics;
special equipment for research and development work, purchased under contracts with customers to ensure the fulfillment of the terms of the contracts before transferring it to the scientific division;
material values of a special purpose.

In accordance with clause 21 of Instruction N 162n, the following grouping accounts are used to account for operations with inventories:

0 105 30 000 "Inventories - other movable property institutions";
0 105 40 000 "Material stocks - objects of leasing".

Accounting for operations with inventories is carried out on the following accounts:

Account name	Accounting object
0 105 31 000 "Medicines and dressings - other movable property institutions"	Medicines, components, endoprostheses, bacterial drugs, sera, vaccines, blood, dressings, etc.
0 105 32 000 "Products food - other movable institution's property	food, food rations, milk mixtures, therapeutic and preventive nutrition etc.
0 105 33 000 "Fuel and lubricants materials - other movable property institutions"	All types of fuel, fuels and lubricants: firewood, coal, peat, gasoline, kerosene, fuel oil, autol, etc.
0 105 34 000 "Construction Materials - other movable institution's property	All types of building materials: - silicate materials (cement, sand, gravel, lime, stone, brick, tile), timber materials (round timber, lumber, plywood and etc.), building metal (iron, tin, steel, sheet zinc, etc.), hardware (nails, nuts, bolts, hardware, etc.), sanitary materials (faucets, couplings, tees, etc.), electrical materials (cables, lamps, cartridges, rollers, cords, wires, fuses, insulators, etc.), chemical moskative (paint, drying oil, roofing felt, etc.) and other similar materials; - building structures ready for installation and details (metal, reinforced concrete and wooden structures, blocks and prefabricated parts buildings and structures, prefabricated elements); equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.); - equipment requiring installation and intended for installation. to the equipment, requiring installation includes equipment, which can only be put into effect after assembling its parts and attaching to the foundation or supports of buildings and structures, as well as spare parts kits equipment. The equipment includes and instrumentation or other devices intended for installation in the composition installed equipment, and others material assets necessary for construction and installation works
0 105 35 000 "Soft inventory - other movable property institutions"	Linen (shirts, shirts, dressing gowns, etc.); bed linen and accessories (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.); clothing and uniforms, including overalls (suits, coats, raincoats, coats, dresses, jackets, skirts, jackets, trousers, etc.); shoes, including special (boots, boots, sandals, felt boots, etc.); sportswear and footwear (suits, boots, etc.); other soft inventory. Special clothing includes special clothing, special footwear and safety accessories (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, gloves, goggles, helmets, gas masks, respirators, other types of special clothing). Soft inventory items are marked financially responsible person in the presence head of the institution or his deputy and accounting employee with a special stamp indelible paint without damage to the appearance subject with the name of the institution, and when issuing items for operation additional labeling indicating the year and month of their issue from the warehouse. Marking stamps must be kept from the head of the institution or his deputy
0 105 36 000 "Other inventories - other movable property institutions"	- special equipment for research and development work, acquired under contracts with customers to ensure fulfillment of the terms of the contracts before the transfer of it to the scientific department; - young growth of all kinds of animals and animals on fattening, birds, rabbits, fur animals, bee colonies regardless of their value; - offspring of young animals, if available in institutions working cattle; - planting material; - reagents and chemicals, glass and chemical dishes, metals, electrical materials, radio materials and radio components, photo accessories, test subjects animals and other materials for teaching purposes and research works, precious and other metals for prosthetics, as well as disabled equipment and vehicles for disabled people; - household materials (electrical light bulbs, soap, brushes, etc.), stationery accessories (paper, pencils, pens, refills and etc.); - dishes; - returnable or exchange containers (barrels, cans, boxes, glass jars, bottles, etc.), as free (empty), and with material values; - feed and fodder (hay, oats, etc.), seeds, fertilizers; - book and other printed matter, except for printed matter intended for sale, as well as the library fund and blank products strict reporting (forms of securities, receipt books, holograms, certificates, diplomas, certificates, work books (liners to them), etc., made typographically in the form approved legal act of the authority containing the number, a series with a degree of protection and special requirements for their storage, issuance and destruction (hereinafter referred to as strict reporting forms)); - spare parts intended for repair and replacement of worn parts in machines and equipment, vehicles, facilities production and household inventory; - special purpose materials; - other inventories
0 105 37 000 "Finished products - other movable property institutions"	Products manufactured in an institution for purposes sales
0 105 38 000 "Goods - other movable property institutions"	Material assets acquired by the institution for sale
0 105 39 000 "Markup for goods - other movable property institutions"	Trade markup (discount)
0 105 44 000 "Construction Materials - objects of leasing	Building materials that are the subject
0 105 46 000 "Other inventories - leasing items"	Other inventories that are the subject financial lease (leasing) agreements

The Letter of the Ministry of Finance of Russia dated December 29, 2010 N 02-06-07 / 5396 contains a table of conformity with the Chart of Accounts for budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n "On approval of the Instruction on budget accounting" (hereinafter - Instruction N 148n), Chart of accounts for budgetary accounting, approved by Order of the Ministry of Finance of Russia N 162n. Us. 47 shows a table of correspondence between the Charts of Accounts of budgetary accounting for accounting for inventories used in 2010 and 2011.

Correspondence table of the Charts of Accounts of budgetary accounting for accounting for inventories used in 2010 and 2011

Chart of accounts 2010	Chart of accounts 2011
Instruction N 148n	Instructions N 157n and N 162n
Name accounts	Account number		Account number	Account number
material reserves	0 105 00 000	material reserves	0 105 00 000
0 105 30 000 material reserves - other movable property institutions	0 105 40 000 material reserves - items leasing
Medicines and dressings facilities	0 105 01 000	Medicines and dressings facilities	0 105 31 000
Food	0 105 02 000	Food	0 105 32 000
Fuel and lubricants materials	0 105 03 000	Fuel and lubricants materials	0 105 33 000
Construction materials	0 105 04 000	Construction materials	0 105 34 000	0 105 44 000
soft inventory	0 105 05 000	soft inventory	0 105 35 000
Other material reserves	0 105 06 000	Other material reserves	0 105 36 000	0 105 46 000
material stocks (in part values, destined for implementation)	0 105 01 000, 0 105 02 000, 0 105 05 000, 0 105 06 000	Goods	0 105 38 000
There is no analogue		Markup on goods	0 105 39 000
Finished products	0 105 07 000	Finished products	0 105 37 000

Acceptance of inventories for accounting

Inventories are accepted for accounting at actual cost. In this case, the determination of the actual cost of inventories depends on the conditions for their receipt. So, the actual cost of inventories purchased for a fee are recognized (clause 102 of Instruction N 157n):

amounts paid in accordance with the contract to the supplier (seller);
amounts paid to organizations for information and consulting services related to the acquisition of material assets;
customs duties and other payments related to the acquisition of inventories;
remuneration paid to an intermediary organization through which inventories are acquired, in accordance with the terms of the contract;
amounts paid for the procurement and delivery of inventories to the place of their use, including delivery insurance. If several items of inventory are indicated in the supplier's accompanying document, then the costs of their delivery (under the supply agreement) are distributed in proportion to the cost of each item of inventory in their total cost;
amounts paid for bringing inventories to a state in which they are suitable for use for the planned purposes (working, sorting, packaging and improving specifications received stocks not related to their use);
other payments directly related to the acquisition of inventories.

Note! According to clause 103 of Instruction N 157n, if a budgetary institution carries out centralized purchases of inventories and (or) trading (production) activities, then the costs incurred for the procurement and delivery of inventories to central (production) warehouses (bases) and (or) consignees, including delivery insurance, may not be included in the actual cost of acquired inventories, but relate to expenses for the financial result of the current financial year, provided that this order is reflected in its accounting policy. It should be noted that Instruction N 148n did not provide for this right.

The actual cost of inventories when they are manufactured by the institution itself is determined based on the costs associated with the manufacture of these assets (in the manner specified in the accounting policy of the institution). The indicated cost does not include the amount of general business and other similar expenses, except for cases when they are directly related to the acquisition (manufacturing) of inventories.

The actual cost of inventories remaining with the institution as a result of dismantling, disposal (liquidation) of fixed assets or other property is determined based on their current market value as of the date of acceptance for accounting, as well as the amounts paid by the institution for the delivery of inventories and bringing them to usable condition.

The posting of inventories is reflected in the budget accounting registers on the basis of primary accounting documents (supplier's invoices, etc.) (clause 22 of Instruction N 162n). In cases where there are discrepancies with the data of the supplier's documents, an Act on the acceptance of materials is drawn up (f. 0315004).

Accounting for operations on the receipt of inventories is carried out in accordance with the content of the business transaction:

in the journal of operations for the disposal and transfer of tangible assets - in terms of operations for accounting for materials, goods at the formed actual cost (in the amount of actual investments) and operations to increase the actual (book) cost of materials (equipment accounted for as materials, etc.); n.) for the amount of actual costs for their additional equipment, modernization;
in the journal of transactions of settlements with suppliers and contractors or in the journal of transactions of settlements with accountable persons - in terms of operations for the receipt of material reserves at the actual cost of their acquisition (manufacturing);
in the journal for other operations - for other operations of receipt of objects of material reserves.

Analytical accounting of inventories is carried out by their groups (types), names, grades and quantity in the context of materially responsible persons and (or) storage locations.

Analytical accounting of material reserves, food products, young animals and fattening animals is carried out on cards of quantitative-sum accounting of material assets (f. 0504041).

Analytical accounting of food products is maintained in the Turnover sheet for non-financial assets (f. 0504035). Entries in the turnover sheet for non-financial assets are made on the basis of the data of the Cumulative statement for the receipt of food (f. 0504037) and the Cumulative statement for the consumption of food (0504038). On a monthly basis, turnovers are calculated in the Turnover Sheet for non-financial assets and the balances at the end of the month are displayed.

Accounting for broken dishes is maintained by financially responsible persons in the Book of registration of broken dishes (f. 0504044).

Analytical accounting of young and fattening animals is carried out by species and age groups (fattening animals - only by species) in the Animal Record Book (f. 0504039).

Analytical accounting of finished products, goods transferred for sale is carried out separately.

Materially responsible persons keep records of material reserves in the Book (Card) of accounting for material assets (f. 0504042, 0504043) by name, grade and quantity.

The forms of these budget accounting registers were approved by the Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their application.

Transfer and write-off of inventories

Accounting for operations on the disposal and transfer of inventories is kept in the journal of operations on the disposal and transfer of non-financial assets.

Reflection in the accounting of operations for the movement of material reserves within the institution, their transfer to operation is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the following primary documents:

Requirement-consignment note (f. 0315006);
Menu-requirement for the issuance of food products (f. 0504202);
Statement for the issuance of feed and forage (f. 0504203);
Statement of the issuance of material assets for the needs of the institution (f. 0504210).

Write-off of materials and food is made on the basis of:

Menu-requirements for the issuance of food products (f. 0504202);
Sheets for the issuance of feed and forage (f. 0504203);
Sheets of issuance of material assets for the needs of the institution (f. 0504210);
Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), used to write off all types of fuel as consumption;
Act on the write-off of inventories (f. 0504230);
Act on the write-off of soft and household equipment (f. 0504143), used to write off soft equipment and utensils. In this case, the write-off of dishes is made on the basis of the data of the Book of registration of the battle of dishes (f. 0504044).

Retirement (vacation) of inventories is carried out at the actual cost of each unit or at the average actual cost. The chosen method must be fixed in the accounting policy and applied continuously throughout the financial year.

Note! The accounting unit of material reserves is chosen by the institution independently in such a way as to ensure the formation of complete and reliable information about these reserves, as well as proper control over their presence and movement (clause 101 of Instruction N 157n). The chosen method for determining the unit of inventories must be fixed in the accounting policy of a budgetary institution. Depending on the nature of inventories, the procedure for their acquisition and use, a unit of inventories may be an item number, a batch, a homogeneous group, etc. It should be noted that Instruction N 148n did not provide for this right.

The disposal of inventories in the amount of natural loss is carried out on the basis of acts reflected in the expenses of the current financial year, and the disposal of inventories as a result of theft, shortages, losses - on the basis of properly executed acts reflecting the cost of material assets to reduce the financial result of the current financial year with simultaneous presenting to the guilty persons the amounts of the damage caused.

Correspondence of accounts for the receipt and disposal of inventories

Here is the correspondence of accounts for accounting for inventories, based on Appendix 1 to Instruction N 162n.

Contents of operation	Account number
by debit	on credit
Acceptance of objects for accounting inventories received by in kind for damages, caused by the perpetrator	0 105 31 340 - 0 105 36 340	0 401 101 72
Posting materials received from liquidation of fixed assets and remaining at the disposal of the institution	0 105 32 340 - 0 105 36 340	0 401 101 72
Formation of initial cost inventories based on several contracts with suppliers, instructions (notices)	0 106 34 340	0 302 21 730, 0 302 22 730, 0 302 26 730, 0 302 91 730, 0 302 34 730, 0 208 21 660, 0 208 22 660, 0 208 26 660, 0 208 34 660, 0 107 33 440, 1 304 04 340, 1 401 10 151, 0 401 10 180
Accounting for inventories (excluding finished products) based on the actual cost	0 105 31 340 - 0 105 36 340	0 106 34 440
Posting of inventories (excluding finished products) formed value according to the contract with the supplier, order (notice)	0 105 31 340 - 0 105 36 340	0 208 34 660, 0 302 34 730, 0 107 33 440, 1 304 04 340, 1 401 10 151, 0 401 10 180
Posting at market value surplus inventories, identified during the inventory	0 105 31 340 - 0 105 36 340	0 401 10 180
Acceptance for accounting of gratuitously received inventories	0 105 31 340 - 0 105 36 340	1 304 34 340, 1 401 10 151, 0 401 10 180
Acceptance for accounting of inventories, remaining at the disposal of the institution results of dismantling works during the repair of fixed assets	0 105 34 340, 0 105 36 340	0 401 10 180
Transfer of finished products for use in the activities of the institution (for own needs)	0 105 31 340, 0 105 32 340, 0 105 34 340, 0 105 35 340, 0 105 36 340	0 105 37 440
Internal movement of material stocks between financially responsible persons in the institution	0 105 31 340 - 0 105 36 340	0 105 31 340 - 0 105 36 340
Capitalization of inventories in total their actual value, formed household way (not for sale)	0 105 31 340, 0 105 36 340	0 106 34 440
Acceptance of finished products for accounting prime cost	0 105 37 340	0 109 61 000
Free transfer of material reserves	1 304 04 340, 0 401 20 241, 0 401 20 242, 1 401 20 251, 1 401 20 252, 1 401 20 253	0 105 31 440 - 0 105 36 440
Entering into authorized capital material reserves	0 302 73 830	0 105 31 440 - 0 105 36 440
Write-off of spent material stocks, natural loss of material stocks within the established norms on the basis of supporting documents	0 401 20 272, 0 106 34 340, 0 109 61 272, 0 109 71 272, 0 109 81 272, 0 109 91 272	0 105 31 440 - 0 105 36 440
Transfer of inventories to production (creation) of objects fixed assets, intangible or non-produced assets, other inventories in the performance works, services	0 106 11 310, 0 106 13 330, 0 106 31 310, 0 106 32 320, 0 106 34 340, 0 109 61 272, 0 109 71 272, 0 109 81 272, 0 109 91 272	0 105 31 440 - 0 105 36 440
Implementation of redundant and unused inventories (excluding finished products):
- accrual of income from sales by price sales (including VAT)	0 205 74 560	0 401 10 172
- accrual of the buyer's debt materials on taxes subject to transfer by budgetary institutions to the budget in cases established tax legislation of the Russian Federation	2 205 81 560	2 401 10 180
realizable inventory	0 401 10 172	0 105 31 440 - 0 105 36 440
- write-off of sales costs inventories (by types of expenses)	0 401 10 172	0 401 20 200
Write-off of losses of inventories, fallen into disrepair due to natural and other disasters, dangerous natural phenomenon, catastrophe	0 401 20 273	0 105 31 440 - 0 105 36 440
Write-off of inventories due to identified shortages, theft, other losses attributed to the perpetrators:
- accrual of debts for identified shortages, theft, other losses, attributed to the perpetrators (shown at market value)	0 209 74 560	0 401 10 172
- write-off from the balance sheet inventories (reflected at book value)	0 401 10 172	0 105 31 440 - 0 105 36 440
Acceptance of finished products	0 105 37 340	0 109 61 000
Sales of finished products works (services rendered) according to the actual cost	0 401 10 130	0 105 37 440
Write-off of natural loss of finished products	0 109 61 272, 0 109 71 272, 0 109 81 272	0 105 37 440

Journal Expert

"Budget Organizations:

accounting and taxation"

As you know, the acquisition of material reserves by budgetary institutions can be carried out at the expense of budgetary and extrabudgetary funds. At the same time, depending on the source of financing, both budgetary and tax accounting for inventories are applied. Budget accounting is carried out on the basis of the Instruction on budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n), tax accounting - on the basis of the Tax Code. Objects of material reserves are an integral part of the financial and economic activities of budgetary institutions, including law enforcement agencies.

In order to reduce the time of accountants devoted to the study of regulatory materials, we will analyze in the article the main issues of organizing budget accounting for inventories and operations related to their use.

The list of objects classified as inventories is given in clause 51 of Instruction N 148n. At the same time, it should be noted that in comparison with the list presented in the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n (hereinafter referred to as Instruction N 25n), the new list is more extensive due to the detailing of items used in the activities of the institution in for a period exceeding 12 months, but not related to property, plant and equipment in accordance with the OKOF. These items include:

Fishing gear (trawls, nets, nets, nets and others), regardless of their cost and service life;

Petrol saws, loppers, floating rope, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a service life of up to two years (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.) regardless of their cost;

Special tools and special fixtures (special-purpose tools and fixtures intended for serial and mass production of certain products or for the manufacture of an individual order), regardless of their cost; interchangeable equipment, attachments to fixed assets that are reusable in production and other devices caused by specific manufacturing conditions - molds and accessories to them, rolling rolls, air tuyeres, shuttles, catalysts and sorbents of a solid state of aggregation, etc. regardless of their cost and service life;

Special clothes, special shoes, as well as bedding, regardless of their cost and service life;

Uniforms, clothing, clothing and footwear in healthcare, educational institutions, social security and other institutions that are on the budget, regardless of the cost and length of service;

Temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation works as part of overhead costs;

Container for storage of inventory items;

Items intended for rental, regardless of their value;

Young and fattening animals, poultry, rabbits, fur-bearing animals, bee colonies, experimental animals;

Perennial plantations grown in nurseries as planting material.

In addition, as before, in Instruction N 25n, inventories also include:

Items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;

Finished products.

In accordance with paragraph 50 of Instruction N 148n, accounting for inventories is kept on account 105 00 000 "Inventories" in the context of accounts:

105 01 000 "Medicines and dressings";

105 02 000 "Food":

105 03 000 "Fuels and lubricants";

105 04 000 "Building materials";

105 05 000 "Soft inventory";

105 06 000 "Other inventories";

105 07 000 "Finished products".

According to Instructions N 148n, inventories include:

- items (regardless of their value) used for a period not exceeding 12 months;
- finished products.
- fishing gear (trawls, nets, nets, nets and other fishing gear) regardless of their cost and service life;
- gasoline-powered saws, loppers, rafting rope, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a service life of up to two years (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.);
- special tools and special fixtures (tools and fixtures for special purposes intended for serial and mass production of certain products or for the manufacture of an individual order), regardless of their cost; interchangeable equipment, attachments to fixed assets that are reusable in production and other devices caused by specific manufacturing conditions - molds and accessories to them, rolling rolls, air tuyeres, shuttles, catalysts and sorbents of a solid state of aggregation, etc. regardless of their value;
- special clothing, special footwear, as well as bedding, regardless of their cost and service life;
- uniforms intended for issuance to employees of the enterprise, clothing and footwear in healthcare institutions, education, social security and other institutions that are on the budget, regardless of cost and service life;
- temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation works as part of overhead costs;
- container for storage of inventory items in warehouses or implementation technological processes cost within the limit established by the Ministry of Finance of Russia;
- items intended for rental, regardless of their value;
- young and fattening animals, poultry, rabbits, fur-bearing animals, families of bees, as well as sled and guard dogs, experimental animals;
- perennial plantings grown in nurseries as planting material.

Accounting for inventories is carried out on a synthetic account 0 105 00 000"Inventory". Open accounts for:

0 105 01 000 "Medicines and dressings";
0 105 02 000 "Food";
0 105 03 000 "Fuels and lubricants";
0 105 04 000 "Construction Materials";
0 105 05 000 "Soft inventory";
0 105 06 000 "Other inventories";
0 105 07 000 "Finished products".

The institution determines the list of sub-accounts and analytical accounts for accounting materials independently, depending on the specifics of its activities. The list of used synthetic and analytical accounts should be indicated in the working Chart of accounts budget institution. This information should be presented as an appendix to the accounting policy.

Accounting for receipts and valuation of inventories

The posting of inventories is reflected in the budget accounting registers on the basis of the supplier's accompanying documents (invoices, etc.).

In cases where there are discrepancies with the supplier's documents in terms of quantity, quality or assortment, an Act on the acceptance of materials is drawn up ( f. 0315004). It is also compiled if the materials were received without documents. Act is a legal basis for filing a claim with the supplier (sender).

Act(in duplicate) are members admission committee with the obligatory participation of a financially responsible person and a representative of the supplier (sender) or a disinterested organization.

After accepting the valuables, the acts, together with documents (waybills, etc.), are transferred: one copy - to the accounting department of the institution to account for the movement of material assets, the other - to the supply department or accounting department to send a letter of claim to the supplier.

Inventories are accepted for accounting at their actual cost, taking into account the amounts of value added tax presented to the institution by suppliers and contractors (except for their acquisition (manufacturing) as part of an activity that generates income subject to VAT, unless otherwise provided by tax legislation Russian Federation). The actual cost of inventories acquired for a fee are:

- amounts paid in accordance with the contract to the supplier (seller);
- amounts paid to organizations for information and consulting services related to the acquisition of material assets;
- customs duties and other payments related to the acquisition of inventories;
- remuneration paid to an intermediary organization through which inventories are acquired, in accordance with the terms of the contract;
- amounts paid for the procurement and delivery (transport services) of inventories to the place of their use, including delivery insurance;
- amounts paid for bringing inventories to a state in which they are suitable for use for the planned purposes (working out, sorting, packaging and improving the technical characteristics of the received reserves, not related to their use);
- other payments directly related to the acquisition of inventories.

Disposal of inventories

Documentation of disposal of inventories

Write-off of materials and food products is carried out on the basis of the following documents (depending on the situation):

- Requirement-invoice ( f. 0315006);
- Menu-requirement for the issuance of food ( f. 0504202);
- Statement for the issuance of feed and forage ( f. 0504203);
- Statement of issuance of material assets for the needs of the institution ( f. 0504210);
- Act on the write-off of inventories ( f. 0504230);
- Act on the write-off of soft and household equipment ( f. 0504143).

Invoice claim used to account for the movement of material assets within the organization - between structural units or materially responsible persons. The waybill in duplicate is made by the financially responsible person of the structural unit that delivers material values. The first copy serves as the basis for the delivery warehouse for debiting valuables, the second copy for the receiving warehouse for their posting.

The same waybills draw up transactions for the delivery to the warehouse or to the storeroom of the residues from the production of unused materials, if they were previously received on demand, as well as the delivery of waste and marriage.

The waybill is signed by the financially responsible persons of the deliverer and the recipient and handed over to the accounting department to account for the movement of materials.

menu-requirement for the issuance of food is used to formalize the release of products. This document is compiled daily in accordance with the norms for laying out food products and data on the number of contented persons.

menu-requirement, certified by the signatures of the persons responsible for receiving, issuing and using the products, is approved by the head of the institution and transferred to the accounting department. Information from menu-requirements after verification, they are entered into the monthly accumulative statement on food consumption.

Vedomosti for the issuance of feed and fodder is used for the issuance within a month of material reserves intended for feeding working livestock and other animals. Each issue is confirmed by the signature of the recipient. Vedomosti is approved by the head of the institution and serves as the basis for writing off the issued feed and fodder for consumption.

Vedomosti the issuance of material assets for the needs of the institution is used to formalize the transfer into operation of material assets for economic, scientific and educational purposes, as well as fixed assets worth up to 1000 rubles. for a unit. Records are made for each financially responsible person with an indication of the issued material values. Vedomosti serves as the basis for writing off these values from the balance sheet of the institution.

Act on the write-off of inventories is used to write off materials from the balance sheet on the basis of documents confirming their quantitative consumption. Act constitutes a commission appointed by order of the head of the institution.

Act on the write-off of soft and household equipment is used for the write-off of soft equipment and utensils. In this case, the write-off of dishes is made on the basis of the data of the Book of registration of the battle of dishes ( f. 0504044).

Write-off of fuel and fuels and lubricants is carried out on the basis of waybills:

- Construction vehicle waybill ( f. 0340002);
- Waybill of a car ( f. 0345001);
- Waybill of a special vehicle ( f. 0345002);
- Truck waybills ( f. 0345004, f. 0345005);
- Waybill of non-public bus ( f. 0345007).

Analytical accounting inventories (with the exception of food, young animals and fattening animals) are Cards quantitative-sum accounting of material assets.

Analytical accounting of food is carried out in Turnover sheet for non-financial assets. Entries in Turnover sheet do based on data Cumulative statement on the arrival of food and the Cumulative Statement on the consumption of food. Monthly in Turnover sheet calculate the turnover and display the balances at the end of the month.

Analytical accounting of young animals and fattening animals is carried out by species and age groups (fattening animals - only by species) in book animal counting.

Financially responsible persons keep records of inventories in books (cards) by name, grade and quantity.

Synthetic accounting operations on the consumption of material reserves, their disposal from operation, movement within the institution are carried out in Journal disposal and transfer operations of non-financial assets.

Purchase of inventories

An institution can acquire inventories both at the expense of the budget and at the expense of funds from entrepreneurial activities. The entries that the accountant of the institution must make will be different for these cases.

Purchase of inventories at the expense of the budget

What accounting entries need to be made in this situation, an example will show.

An example of the purchase of inventories at the expense of budgetary funds

The budgetary institution purchased other inventories worth 25,000 rubles. The accountant writes:

Attention!!! In certain cases, when purchasing inventories, it is necessary to form their actual cost. Such a situation, for example, is possible if the institution incurred the costs associated with the delivery of materials, or brought material stocks to a state in which they are suitable for use. The actual cost of inventories is formed on account 0 160 04 000 "Production of materials, finished products (works, services)".

Shipping cost example

The hospital purchased food (200 kg of meat) in the amount of 22,000 rubles. (including VAT - 2000 rubles). Delivery of products was carried out by a transport organization. The cost of her services was 590 rubles. (including VAT - 90 rubles).

The accountant made the following entries:

In this case, settlements with counterparties will be made according to article 340"Increase in the cost of inventories" of the economic classification of expenditures of the budgets of the Russian Federation and subsection 222"Transport services", since a contract has been concluded with a transport organization for the provision of services for the delivery of materials.

The actual cost of a kilogram of meat will be equal to:

(22,000 rubles + 590 rubles): 200 kg = 112.95 rubles / kg.

Please note: the reflection on the accounts of budgetary accounting of operations for the acquisition of inventories depends on the content of the agreement between the budgetary institution and the supplier. After analyzing the letters of the Ministry of Finance of Russia regulating the application of the economic classification of budget expenditures, we can draw the following conclusion. If in the contract, in addition to the supply of inventories, their delivery is prescribed, then payment for the contract for the entire amount will be made from subsections 340"Inventory cost increase" (even if shipping costs are shown separately).

In practice, a situation may arise when different groups of inventories or various inventories from one group (for example, medicines and dressings) are delivered by the same transport. In this case, the cost of transport services must be distributed among the types of materials. The basis for distribution can be the mass or value of material assets.

An example of the distribution of the cost of transport services between various types inventories

The hospital purchased two types of cereals:

- 100 kg of buckwheat at a price of 18 rubles / kg (including VAT - 1.64 rubles / kg);
- 60 kg of rice at a price of 15 rubles/kg (including VAT - 1.36 rubles/kg).

Delivery of products was carried out by a transport organization. Delivery cost - 480 rubles. (including VAT - 73.22 rubles).

Shipping costs will be distributed as follows:

- the cost of buckwheat will include 62.5 percent of the delivery costs (100 kg: (100 kg + 60 kg) x 100%);
- the cost of rice will include 37.5 percent of the shipping costs (60 kg: (100 kg + 60 kg) x 100%).

The actual costs for the purchase of buckwheat will be:

100 kg x 18 rub/kg + 480 rub. x 62.5% = 2100 rubles.

Actual costs for the purchase of rice:

60 kg x 15 rub/kg + 480 rub. x 37.5% = 1080 rubles.

Objective: Purchase of MH with funds from entrepreneurial activities

The budgetary institution acquired at the expense of funds from entrepreneurial activity other inventories in the amount of 5900 rubles. (including VAT). Settlements with the supplier are fully made.

	Account correspondence	Amount, rub.
Reflected the cost of purchased materials	"Increase in the value of other tangible assets"
Reflected VAT on acquired MH	"Increase accounts receivable for VAT on acquired material assets"	"Increase in liabilities for acquired inventories"
Settlements made with the supplier	"Decrease in liabilities for acquired inventories"	"Decrease in the amount of money in the bank account"
Accepted for VAT deduction	"Reducing liabilities to the budget by the amount of VAT"	"Reduction of receivables for VAT on acquired material assets"

Calculation of the cost of write-off of inventories

Write-off (release) of inventories is carried out at the actual cost of each unit or at the average actual cost. From text Instructions N 148n follows that budgetary institutions have the right to choose one of two methods for estimating the value of written-off material assets. The choice of one of these methods should be fixed in the accounting policy of a budgetary institution.

Task: Acquisition of food products at the expense of budgetary funds and their write-off at the average actual cost

IN medical institution within a month, food products arrived - rice groats in the amount of 300 kg. in the amount of 8024 rubles. (including VAT - 1224 rubles):

- in the amount of 100 kg. at a price of 23.60 rubles. for 1 kg. (including VAT - 3.60 rubles);
- in the amount of 50 kg. at a price of 24.78 rubles. for 1 kg. (including VAT - 3.78 rubles);
- in the amount of 150 kg. at a price of 29.50 rubles. for 1 kg. (including VAT - 4.50 rubles).

Payment for products was made as follows:

- an advance payment was made to the supplier organization in the amount of 5,000 rubles;
- the rest of the amount is 3024 rubles. paid after receipt of products in the institution.

At the beginning of the month, there is a balance of rice cereal in the amount of 40 kg. in the amount of 944 rubles. Within a month, 320 kg of rice groats were consumed. Food products are purchased and used in the process of budgetary activities.

The average actual cost when writing off food products is determined by the formula:

SPS = ((C1 + C2) / (K1 + K2)) * K3.

where SPS - the average actual cost of reserves;

C1 - the value of the balance of stocks at the beginning of the month;

C2 - the cost of incoming stocks per month;

C3 - the amount of the balance of stocks at the beginning of the month;

C4 - the number of incoming stocks per month;

K3 - the amount of inventory written off per month.

SPS \u003d ((944 + 8024) / (40 + 300)) * 320 \u003d 8440.47 rubles.

Task: write-offs of inventories at actual cost

The following inventory data is available:

During the month, 500 units of material reserves were used up. In order to determine the cost of inventories at the actual cost of each unit, it is necessary to have information about exactly which batch each unit of inventories was taken from. According to accounting data, the following information is available:

- 100 units are taken from the balance at the beginning of the period;
- 200 units - from the first batch;
- 120 units - from the second batch;
- 80 units - from the third batch.

Therefore, the cost of spent material reserves will be:

(100 5 20) + (200 5 21) + (120 5 21) + (80 5 22) = 10,480 rubles.

The accounting entry for the write-off of inventories (other inventories) will look like this:

Debit 1 401 01 272 "Expenditure of inventories"

Credit 1 105 06 440 "Decrease in the cost of other inventories".

Task: As a result of the hurricane, the roof of the warehouse was damaged and part of the GP was flooded with rain. As a result of a natural disaster, the GP for 15,000 rubles. fell into disrepair.

Reflect the write-off of the loss of SOEs as a result of natural disasters.

In connection with the ongoing budget reform in the Russian Federation since 2011, all state (municipal) institutions (regardless of their legal status) must organize accounting (budgetary) accounting in accordance with the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n, which approved the Unified Chart of Accounts and Instructions for its application (hereinafter - Instruction N 157n). At the same time, budget accounting by state institutions is carried out on the basis of Instruction N 162n * (1).

Account 101: what objects can an institution reflect in 2018 at cadastral value

The article discusses the features of the organization and maintenance of budgetary accounting of fixed assets by state institutions established by these documents.

Accounting for transactions with material objects related to fixed assets is carried out on account 101 00 "Fixed assets", which is included in the accounts of section II "Non-financial assets" of Instruction N 157n. Therefore, the provisions of this section are applicable when organizing the accounting of fixed assets. Let's look at some of them in the part relating to fixed assets.

Account 101 00 is intended for collecting, registering and summarizing information in monetary terms on the status of fixed assets owned by the Russian Federation, constituent entities of the Russian Federation, municipalities, budgetary and autonomous institutions, as well as on operations related to their disposal (transfer, sale , write-off from the balance sheet), receipt (acquisition) (clause 22 of Instruction N 157n). Moreover, fixed assets should be understood as tangible assets with a useful life of more than 12 months (regardless of their value), intended for repeated or permanent use on the basis of the right of operational management in the course of the institution’s activities when it performs work (renders services), for the implementation of public authorities (functions) or for the management needs of institutions that are in operation, stock, on conservation, leased, leased (subleasing), as well as objects of the library fund of the institution (with the exception of periodicals) (clause 38 of Instruction N 157n) .

Note! Fixed asset items do not include items that serve less than 12 months (regardless of their value), as well as tangible items of property related to material reserves * (2) that are in transit, listed as part of unfinished capital investments or finished products (products ), goods (clause 39 of Instruction N 157n).

The revaluation of the value of fixed assets and capital investments in them (with the exception of property constituting the state (municipal) treasury) is carried out by institutions in accordance with the requirements of clause 28 of Instruction N 157n - as of the beginning of the current year by recalculating their book value and the accrued depreciation amount . The procedure for revaluation is established by the Government of the Russian Federation. At the same time, the revaluation of fixed assets constituting the treasury of the Russian Federation, a constituent entity of the Russian Federation, municipality, is carried out on the date of the operation, as well as on the reporting date of the preparation of budget reporting in the manner prescribed by regulatory legal acts adopted respectively by the Government of the Russian Federation, the highest executive body of a constituent entity of the Russian Federation, and local administration.

The results of the revaluation shall be reflected in the accounting separately: as of the first day of the current year, the results of the revaluation in the data financial statements of the previous reporting year are not included, but are accepted when generating data balance sheet at the beginning of the reporting year.

According to clauses 4, 5 of Instruction N 162n, 3 grouping accounts are used to account for transactions with fixed assets, divided into several analytical accounts. We present them in the table.

Account number	Analytical account name
Account 101 10 000 "Fixed assets — real estate"
101 11 000	Residential premises - real estate of the institution
101 12 000	Non-residential premises - real estate of the institution
101 13 000	Structures - real estate of the institution
101 15 000	Vehicles - real estate of the institution
101 18 000	Other fixed assets - real estate of the institution
Account 101 30,000 "Fixed assets - other movable property"
101 31 000	Residential premises - other movable property of the institution
101 32 000	Non-residential premises - other movable property of the institution
101 33 000	Structures - other movable property of the institution
101 34 000	Machinery and equipment - other movable property of the institution
101 35 000	Vehicles - other movable property of the institution
101 36 000	Production and household inventory - other movable property of the institution
101 37 000	Library fund- other movable property of the institution
101 38 000	Other fixed assets - other movable property of the institution
Account 101 40 000 "Fixed assets - leased items"
101 41 000	Residential premises - objects of leasing
101 42 000	Non-residential premises - objects of leasing
101 43 000	Structures - objects of leasing
101 44 000	Machinery and equipment - objects of leasing
101 45 000	Vehicles - objects of leasing
101 46 000	Production and household equipment - leased items
101 47 000	Library stock - leasing items
101 48 000	Other fixed assets - objects of leasing

All-Russian Municipal Forum

It should be borne in mind that regulatory documents for the closing of the month are also subject to reposting, as well as documents that include the results of changed transactions, for example, Acceptance for accounting of fixed assets and intangible assets, Acceptance for accounting of materials and similar.

Important!

Date of transition to application new edition of the chart of accounts and, as a result, the method of transforming the turnover of 2018 - changing existing documents in chronological order from the beginning of the year or reversing and entering new transition dates should be agreed with the founder.

Sincerely, Consulting Support Department

OOO Compass Accountant

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Non-produced assets are objects used in the course of an institution's activities that are not products of production.

Non-produced assets include:

- water resources,

— subsoil resources,

— forest resources,

— biological resources,

— radio frequency spectrum,

- others.

Account 00 103 00 000 “Non-produced assets” is intended for reflection in the budget accounting of non-produced assets.

Note!

In order for budgetary institutions to be able to record non-produced resources used in their activities, they (institutions) must have established and legally approved ownership rights to these objects.

Application of classification to accounts 101, 105 and 40110180

This is indicated by paragraph 1 of clause 29 of Instruction No. 25n. The Ministry of Finance of the Russian Federation in the Letter of May 26, 2006 No. 02-14-10a / 1406 gives the following explanations on the issue:

“In accordance with the Order of the Ministry of Finance of the Russian Federation dated February 10, 2006 No. 25n “On Approval of the Instruction for Budget Accounting”, non-produced assets (land, subsoil resources, etc.) become the object of budget accounting at the time they are involved in economic (economic) turnover and are taken into account on account 010300000 "Non-produced assets".

The turnover of land plots is carried out in accordance with civil and land legislation.

In accordance with the Land Code of the Russian Federation (Article 20), state and municipal institutions, federal state-owned enterprises, as well as state authorities and local governments are provided with land plots for permanent (unlimited) use. Wherein legal entities, possessing land plots on the right of permanent (perpetual) use, are not entitled to dispose of these land plots.

The Federal Law "On State Registration of Rights to Real Estate and Transactions Therewith" establishes that land plots are part of real estate.

At the same time, state registration of the right to real estate and putting it on cadastral registration is not a basis for accepting land plots for budget accounting.

Thus, in view of the foregoing, we note that only those land plots for which the institution, in accordance with the Land Code of the Russian Federation, has the right to dispose, are subject to budgetary registration.

Non-produced assets are recorded at their cost.

In accordance with the provisions of Instruction No. 25n, the actual investment of the institution in their acquisition is recognized as the initial cost of non-produced assets.

An exception is the objects of non-produced assets involved in economic (economic) turnover for the first time, the initial cost of which is recognized as their current market value as of the date of acceptance for accounting.

The current market value (as defined in paragraph 29 of Instruction No. 25n) means the amount of money that can be received as a result of the sale of these assets as of the date of acceptance for accounting.

Each object of non-produced assets, put on the balance sheet of a budgetary institution, regardless of whether it is in operation, in stock or on conservation, is assigned a unique serial inventory number. Inventory numbers of non-produced assets are used in budget accounting registers, but are not indicated on the objects themselves.

Analytical accounting of objects of non-produced assets is carried out in the Inventory card of accounting for fixed assets.

Accounting for operations on the disposal and transfer of objects of non-produced assets is kept in the Journal of operations for the disposal and transfer of non-financial assets.

The receipt of objects of non-produced assets is formalized

— Act on the acceptance and transfer of fixed assets (except for buildings, structures) (form 0306001),

— Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (form 0306031).

Example 1

The medical institution purchased land plot for the construction of a new medical building worth 500,000 rubles (The figures in the example are conditional, since the cost of land varies depending on the regions and other conditions).

Operations for the receipt of objects of non-produced assets are documented by the following accounting entries:

End of example.

The disposal of objects of non-produced assets registered with the institution is carried out on the basis of

- Act on the write-off of an object of fixed assets (except for motor vehicles) (form 0306003),

— Act on the write-off of groups of fixed assets (except for motor vehicles) (form 0306033).

Example 2

State educational institution as a contribution to the authorized capital of the organization transferred a land plot worth 700,000 rubles.

This transaction will be reflected in the accounting record as follows:

End of example.

For more information on issues related to budgetary accounting, budget reporting and taxation of budgetary institutions, you can find in the book of the authors of CJSC "BKR-Intercom-Audit" "Budgetary Institutions".

This material was prepared by a group of methodological consultants

Changes to the Chart of Accounts

By Order of the Ministry of Finance of Russia dated 07.05.2003 N 38n, amendments were made to the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated 31.10.2000 N 94n. This Order is valid starting from the financial statements for 2003. The need to make changes to the Chart of Accounts is caused primarily by the fact that several Accounting Regulations were adopted:

PBU 17/02 "Accounting for the costs of research and development and technological work";

PBU 18/02 "Accounting for income tax settlements";

PBU 19/02 "Accounting for financial investments".

In addition, Methodological guidelines for accounting for special tools, special devices, special equipment and special clothing have been developed, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n. The PBU data and the Guidelines provide for new accounts and sub-accounts that were not in the Chart of Accounts.

With the release of PBU 17/02, new sub-accounts were introduced in section I "Non-current assets" of the Chart of Accounts: to account 04 "Intangible assets" - "By types of intangible assets and expenses for research, development and technological work", to account 08 - subaccount 8 "Performance of research, development and technological work." Those expenses that are to be used in the production of products or are used for management needs are debited from account 08 to the debit of account 04, subaccount "Expenses for research and development and technological work", and then evenly debited from account 04 to the debit of accounts cost accounting (account 20 or 26).

If the results of R&D work cannot be used in the production of products or for management (did not give results), then such expenses are written off immediately from the credit of account 08 "Investments in non-current assets" to the debit of account 91 "Other income and expenses".

In connection with the change in the procedure for accounting for R&D expenses in section III "Production costs", the subaccount "Research and design divisions" was excluded from account 29 "Service industries and facilities".

Financial investments

With the release of PBU 19/02 "Accounting for financial investments" in section V " Cash"account 58 "Financial investments" is supplemented with sub-accounts for accounting for debt securities. For debt securities (bills, bonds) for which the current market value is not determined, the organization should attribute the difference between the initial and nominal value to financial results evenly throughout the entire period their circulation in proportion to the income due to them.

Purchased promissory notes, securities are accounted for on account 58 "Financial investments" and are reflected in the accounting records with entries:

Debit 58, Credit 76 - purchase of bills and bonds;

Debit 76, Credit 51 - bills paid.

The difference between the purchase price and the nominal price is reflected in the entries:

Debit 58, Credit 91-1 "Other income" - the excess of the nominal value over the purchase;

Debit 91, Credit 58 - the bill is written off at face value.

Interest on a bill is reflected in the entry:

Debit 76, Credit 91 - repayment of interest on a bill.

With regard to account 59 "Provisions for the depreciation of investments in securities", its name has been changed: "Provisions for the depreciation of financial investments". When creating a provision for the depreciation of financial investments, the accountant must record:

Debit 91, Credit 59.

When financial investments are retired or the reserve is reduced, an entry is made:

Debit 59, Credit 91.

Overalls and special equipment

The methodological guidelines approved by the Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n provide for new sub-accounts for account 10 "Materials": 10 " Special equipment and overalls in the warehouse", 11 "Special equipment and overalls in operation". The purchase of overalls by an accountant should now be reflected in sub-account 10 of account 10, and when transferring it to operation, make an entry:

Debit 10, subaccount 11, Credit 10, subaccount 10.

The cost of workwear at the end of its service life is written off to the cost of production:

Debit 20, Credit 10, subaccount 11.

Income tax changes (deferred tax assets)

With the release of PBU 18/02 "Accounting for income tax settlements", it became necessary to supplement the Chart of Accounts with new accounts. Section I "Non-current assets" includes account 09 "Deferred tax assets". Deferred tax assets are included in the calculation net assets(Order of the Ministry of Finance of Russia and the Federal Securities Commission of Russia dated January 29, 2003 N 10n, 03-6 / pz). The amount of net assets at the end of the financial year is compared with the authorized capital of the organization, and in case of excess of the authorized capital over the amount of net assets joint-stock companies required to reduce the share capital. In addition, according to the Federal Law of August 7, 2001 N 119-FZ "On Auditing", if the amount of net assets exceeds 200 minimum wages, the organization will be subject to a mandatory audit. Failure to reflect deferred tax liabilities on accounting accounts leads to a distortion of balance sheet data, and a fine in the amount of 2-3 thousand rubles is provided for the distortion of financial statements in accordance with the Code of Administrative Offenses of the Russian Federation.

Accounting for fixed assets in budgetary and autonomous institutions

Deferred tax assets should be reflected when receiving not only profit, but also loss. After all, according to the rules tax accounting the loss received by the organization in the current year is carried forward and taken into account when determining income tax for 10 years. This means that during this period the organization must keep analytical records and reflect deferred tax assets in the accounting accounts.

The sale of property, plant and equipment at a loss also results in a deferred tax asset. Indeed, according to the accounting rules, such a loss is immediately taken into account when determining the balance sheet profit. And in tax accounting, the loss received by the organization from the sale of fixed assets is taken into account evenly over the underdepreciated useful life of the fixed asset.

The deferred tax asset is reflected in the accounting accounts by the entry:

Debit 09, Credit 68, sub-account "Calculations for income tax". After the expiration of time, provided that the organization receives profit, deferred tax assets are written off using the entry:

Debit 68 "Calculations for income tax", Credit 09 "Deferred tax assets".

Income tax and deferred tax liability

Section VI "Settlements" of the Chart of Accounts was supplemented with account 77 "Deferred tax liabilities" in accordance with PBU 18/02. Deferred tax liabilities are the product of taxable temporary differences arising in the reporting period and the income tax rate. They are reflected in the entry:

Debit 68, sub-account "Calculations for income tax", Credit 77.

Reduction or repayment of deferred tax liabilities against income tax for the reporting period is reflected as follows:

Debit 77, Credit 68, sub-account "Calculations for income tax".

In connection with the introduction of these documents into force, changes are also made to Form No. 2 "Profit and Loss Statement". Now line 140 reflects profit (loss) before tax, line 147 - permanent tax liability, line 148 - deferred tax asset, line 149 - deferred tax liability, line 150 - current income tax, line 160 - profit after tax.

E. Polunina

Audit firm "Consulting and Audit"