How to organize accounting of seals and stamps in an organization

Standard postings in budgetary institutions

Accounting for seals in budget departments is much more difficult than in ordinary departments. Initially, a decision is made on which item needs to be reflected: 310 (if the seals will be used for more than a year) or 340 (use period less than 1 year).

Based on Instruction No. 157n, an object that has been used for more than a year is recorded as a fixed asset, regardless of its price. When the print has been used for less than a year. If the useful life is less than a year, then the seals are classified as inventories. The decision on this is made by the commission.

1. If the acceptance was carried out as a fixed asset. The postings indicate the cost of all costs, including VAT. If it is less than 3 thousand rubles, then it is written off from the account and simultaneously reflected on it in 21 “Fixed assets worth up to 3 thousand rubles inclusive in operation.”
2. When assigning a seal to the category “Material reserves”. If a decision is made to include them as inventory, then assignment to them occurs on the basis of the following documents:

• waybill;
• invoices;
• waybill;
• act of acceptance of the established form (0315004).

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cannot be included in such sub-articles as: 221,222, 223,224 and 225 Costs for the production of an information stand for participation in the exhibition, if an agreement (contract) is concluded: - for the production of an information stand for participation in the exhibition according to the customer’s sketch (project) from his materials; – provision of services (performance of work) for organizing the participation of an institution in an event (exhibition), when the cost of manufacturing an information stand is included in the total cost of services For the purposes of maintaining budget accounting by administrators of budget revenues, maintaining accounting records by state (municipal) budgetary, autonomous institutions, separate articles of KOSGU detailed by sub-articles.

Comparative table of KOSGU codes for 2021 (as amended by the Instructions According to). 65n, paragraph 99 of Instruction 157n, material inventories include items used in the activities of the institution for a period not exceeding 12 months.

Accounting for seals and stamps in an autonomous institution (Mishanina M.)

Nowadays, in the age of new technologies, it is impossible to imagine the activities of an institution without the use of seals and stamps.

A seal is an integral attribute of any serious transaction or contract, and stamps make working with documents easier. How are seals different from stamps?

What types of seals and stamps are there? What is the procedure for recording, using, storing and destroying seals and stamps? How to reflect the acquisition, internal movement and write-off of seals and stamps in the accounting records of an autonomous institution? Under what article of KOSGU are these objects taken into account?

In accordance with Art. 3 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”, institutions, including autonomous ones, must have a seal with the full name in Russian, as well as stamps. The legislation does not provide for a unified procedure for recording seals and stamps for these institutions.

How to fill out the register of seals and stamps

All seals and stamps must be strictly taken into account. There is a special magazine for this. It contains their imprints and information about which department they were transferred to, with the signature of the responsible persons. The journal contains 8 columns:

• The first column indicates the serial number.
• In the “Name of the seal” column, its purpose is indicated, for example, “Stamp for documents”.
• In the third column, a print is required; it must be clear and not blurry.
• Column No. 4 indicates, for example: “sales manager Kovalenko A.M.”
• In column 5 - the signature of the responsible person indicating the date of receipt.
• Columns 6-7 are filled in similarly to columns No. 4 and 5, only in case of a return.
• The “Note” line is filled in if the seal is destroyed, indicating the act number and date of preparation.

The journal must be filled out in handwritten form, since it requires the original signature of the responsible persons. The names of the columns may change depending on the needs and activities of the organization. There is no strictly established form of the Journal. The form is not regulated by law.

Despite this, it must be conducted in compliance with all strict reporting requirements:

• Sequential numbering of pages is required;
• the magazine must be laced;
• the document is stamped and signed by the director;
• The magazine is kept in an iron safe.

The legislation does not require the presence of columns in the Journal. The organization has the right to adjust them, depending on its activities.

Features of the accounting document

The journal helps to quickly determine in which department a particular seal can be found, when and to whom it was issued, whether it was lost, destroyed, etc.

There are no strict legislative regulations regarding the form of the document. The organization itself can develop the layout of the Journal and include the necessary columns in it. According to the Russian Federation standard (GOST R 6.30-2003), the following mandatory requirements apply:

• pagination
• document lacing and sealing wax
• manager's signature
• safe storage

The Journal contains the name of the enterprise or its division, the start and end period of maintenance. Accounting is carried out in a table that usually includes four columns:

Form of the finished magazine

• number
• name of the stamp or seal
• issuance
• return

If there is a need for specification, the columns are made composite. For example, the “Issue” column can be divided:

• purpose of issuance
• date
• time
• recipient's last name
• painting, etc.

Some organizations add columns that represent the impression of a seal or stamp. The “Notes” column is often used, where, in addition to comments, you can note the date of destruction of the cliche, the reason for its liquidation and the number of the act by which this action is formalized.

Filling out the Journal in electronic form is not carried out. Records are made only in handwritten form, since each line requires the signatures of the print users and the person responsible for accounting.

Storage of seals and stamps in the organization

The method of storing seals and stamps depends on their type and purpose. The round seal (main) is located in a safe, to which only the head of the organization has access. In case of his long absence, it is handed over to the responsible employee against signature.

Auxiliary seals and address stamps are kept by responsible employees who use them to perform daily work. It is also stored in sealed metal cabinets, to which a certain circle of people have access. Stamps must be in sliding drawers.

Checking the condition of seals and stamps

The procedure can be planned, or it can be carried out if there is suspicion of the use of a counterfeit seal. In any of the above cases, a special commission is assembled. Based on the results of the inspection, a report is drawn up and submitted to the head of the organization. It outlines identified problems, shortcomings and recommendations for eliminating them.

When dismissing an employee, the general director sends a commission to establish the fact of the presence of seals, as well as to establish their authenticity. Based on the results, an acceptance and transfer act is drawn up, with which the new employee must be familiarized. An experienced expert can even identify the authenticity of a seal visually; if suspicions arise, then to confirm them, the subject of research is sent to the laboratory.

How to replace seals

To introduce a new seal on an organization, it is necessary to destroy the old one. The following options exist:

When recycling on your own, the act must be kept throughout the entire duration of the organization’s activities in order to avoid controversial disputes. If the seal is lost, the recycling procedure will not be possible. To obtain a new print, you must provide the above set of documents along with a certificate from internal affairs, which establishes the fact of the loss.

It is also necessary to notify the registration authority about the theft and submit advertisements in the media. It is imperative to report the incident to the bank where the company's current account is opened in order to prevent the withdrawal of funds from the current account. The company chooses the disposal method itself

Production of brochure products kosgu 2021

Moreover, if the value of the gift exceeds 3,000 rubles, a written agreement must be drawn up. If it does not exceed, the contract can be concluded orally. This procedure follows from Articles 574, 575 of the Civil Code of the Russian Federation. Take into account valuable gifts in off-balance sheet account 07 “Awards, prizes, cups and valuable gifts, souvenirs” at the cost of their acquisition (clause

1. Article 320 “Increase in cost
2. Article 310 “Increase in the value of fixed assets” in terms of the cost of the created original layout of printed products in the event of its further repeated use in the activities of the institution;

Key points on control of seals and stamps

Organizations were always required to have round seals, which necessarily contained information about the name of the company and its address. Federal Law No. 82 FZ speaks not about the obligation, but about the right to have such a seal.

It follows from the same law that information about seals must be contained in the charter. Despite the fact that the law does not prescribe the mandatory presence of a seal, the company’s activities without it are simply impossible. It is required:

1. upon acceptance (if this is the first place of employment) and dismissal of an employee;
2. when submitting documents to the tax authorities (certified copies, declarations on paper);
3. submission of reports to the Social Insurance Fund and the Pension Fund of Russia;
4. preparation of internal personnel documentation, writing letters and much more.

How to take into account new seals

Attribute the cost of an obsolete monitor to other expenses by making the following entries: - Debit account 01.2 “Fixed assets”, Credit account 01.1 - the disposal of the obsolete monitor is taken into account at its original cost; - Debit account 02 “Depreciation”, Credit account 01.2 - the amount of accrued depreciation is taken into account old monitor;

- Debit account 91.2 “Other expenses”, Credit account 01.2 - the old monitor is written off at its residual value. 5 Reflect in the accounting records the replacement of the monitor: - Debit account 01.1 “Fixed assets”, Credit account 08 “Investments in non-current assets” - reflects the replacement of an obsolete monitor with a new model. Video on the topic Sources:

• Letter of the Ministry of Finance of Russia dated March 30, 2005 N 03-03-01-04/1/140

A license is a document that confirms permission to carry out a specific type of activity.

They, in turn, generate expenses for ordinary activities in accordance with paragraph 7 of PBU 10/99. That is, you will reflect the cost of issuing a virtual signature in the debit of account 26 or 44. Moreover, without VAT. Please note: there is no need to assign this amount to account 97 “Future expenses” in order to write it off gradually.

Info

Even though you will be using an electronic signature for several periods. You can deduct input VAT in the general manner on the basis of an invoice. There will also be no problems with tax accounting of expenses, provided that you confirm them with documents.

Reflect the cost of the certificate as part of other expenses of the current period - again in full (subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation). How to Account for New Stamps So, let's say you just received the stamps that were made.

So let's say you just received your seals made. Let's figure out how to keep records of stamps, which accounting account to reflect them on, and how to deal with expenses in tax accounting.

In accounting, write off the cost of printing as expenses as inventories. Each print will cost your company clearly no more than 40,000 rubles. And although its useful life will probably be more than a year, you can classify such property as inventory. This approach meets the requirements of paragraph 5 of PBU 6/01.

So, first write down the cost of the purchased seal without VAT in the debit of account 10, subaccount “Inventory and household supplies”. And on the same day, write off the amount spent as expenses for regular activities. For the accounting entry, use account 26 if your company provides services or produces goods.

To control the safety of the seal, record it in an off-balance sheet account. For example, account 013 “Assets worth no more than 40,000 rubles, with a useful life of more than 12 months” is suitable. It keeps records of stamps until they are written off.

Example: For the accounting department of the trading company Kapel LLC, they purchased a new seal because the old one had become unusable.

The cost was 3540 rubles, including VAT - 540 rubles. The accountant transferred the entire amount, including tax, to the manufacturer’s bank account on March 5, 2013.

We invite you to read: GPC Agreement with an individual

DEBIT 60 CREDIT 51— 3540 rub. — funds were transferred for printing for the organization;

DEBIT 10 subaccount “Inventory and household supplies” CREDIT 60—3000 rub. — the cost of printing is accepted for accounting;

DEBIT 19 CREDIT 60—540 rub. — reflected input VAT on purchased values;

DEBIT 68 CREDIT 19— 540 rub. — input VAT is accepted for deduction;

DEBIT 44 CREDIT 10 subaccount “Inventory and household supplies”—3000 rub. — the cost of printing is written off as expenses for ordinary activities;

DEBIT 013 »Assets worth no more than 40,000 rubles. with a useful life of more than 12 months”—3,000 rubles. — the cost of printing is accepted for off-balance sheet accounting.

Also show material expenses in tax accounting. You can fully include the cost of printing without VAT as part of material costs. Moreover, at the very moment when you issue a stamp release with an act or a demand invoice. In other words, in tax accounting you will show the expense on the same day as in accounting.

A certificate of completion or a delivery note received from the seller will help confirm the costs of making the seal. And if the seal was received by a representative of your company by proxy and he also signed the confirmation form, attach it to the primary document as well.

Example: For the accounting department of the trading company Kapel LLC, they purchased a new seal because the old one had become unusable. The cost was 3540 rubles, including VAT - 540 rubles. The accountant transferred the entire amount, including tax, to the manufacturer’s bank account on March 5, 2013.

In accounting, write off the cost of printing as expenses as inventories. Each print will cost your company clearly no more than 40,000 rubles. And although its useful life will probably be more than a year, you can classify such property as inventory. This approach meets the requirements of paragraph 5 of PBU 6/01.

Example

We purchased a new seal for the trade accounting department, since the old one had fallen into disrepair. The cost was 3540 rubles, including VAT - 540 rubles. The accountant transferred the entire amount, including tax, to the manufacturer’s bank account on March 5, 2013.

Also show material expenses in tax accounting. You can fully include the cost of printing without VAT as part of material costs. Moreover, at the very moment when you issue a stamp release with an act or a demand invoice. In other words, in tax accounting you will show the expense on the same day as in accounting.

Answers to common questions

Question No. 1. Do I need to register a new seal?

Mandatory registration has been cancelled, you can do this if you wish to assign a registration number.

Question No. 2. Can I use logos and graphics in prints?

This is not prohibited if it does not constitute unfair competition and hidden advertising of the organization.

Question No. 3. Is it necessary to destroy the seal when reorganizing a company?

No, it is not necessary, but it is better to recycle it to avoid questions.

Question No. 4. What is the difference between a seal and a stamp?

The stamp does not have legal force, but serves to facilitate work.

Question No. 5. Is the accounting of seals different in private and budgetary organizations?

Yes, the chart of accounts in a budget organization is completely different, and accordingly, the accounting of seals is very different.