Off-balance sheet accounts 17 and 18 in 2021 Postings

Off-balance sheet account 001

In order to ensure control over the safety of special equipment after its cost has been completely written off as production costs, the organization can accept this object for off-balance sheet accounting using the additionally introduced off-balance sheet account 012 “Special equipment transferred for operation” at the actual cost of acquisition (manufacturing) (clause 23 of the Methodological instructions).

Special equipment is written off from accounting as a separate accounting item only upon its actual physical disposal. At the same time, the end of the transfer of the cost of an object of special equipment to the cost of manufactured products (works, services) may not coincide in time with its actual physical disposal (clause 31 of the Methodological Instructions).

How to properly use off-balance sheet accounts

Material assets, raw materials and inventories received from third-party organizations, individuals or individual entrepreneurs should be reflected on the account. 002. Also, these off-balance sheet accounts are needed to reflect information about inventory items, for which ownership transfers only after full payment. Such conditions are fixed in the agreement or supply contracts.

Accounting forms, blanks and other documentation that are classified as BSO are subject to reflection on the balance sheet. BSO includes: cash receipts, receipts, forms of diplomas, work books, certificates, postal products, etc.

Accounting for calculations for receiving subsidies and returning the remaining subsidies to the budget

New correspondence has been provided, as well as previously established correspondence used to reflect a number of important facts of economic life in accounting. Thus, calculations for subsidies for the implementation of state (municipal) tasks, as well as for targeted subsidies, must be taken into account using the following correspondence:

Keeping records on off-balance sheet accounts 17 and 18

Accounting (budget) accounting for off-balance sheet accounts 17 and 18 is carried out using a simple system without using the “double entry” method.

Let us present the procedure for recording cash flow transactions on these accounts.

Indicators are reflected with a minus sign.

Example 1. The cash desk of an autonomous educational institution received payment for paid educational services in the amount of 80,000 rubles. This amount was deposited into the institution's current account opened with a credit institution.

In accordance with Instruction No. 183n, the following entries must be made in accounting:

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n.

Example 2. A subsidy for the fulfillment of a state task in the amount of 200,000 rubles was credited to the personal account of a budgetary educational institution opened in the OFK. Using these funds, 100% advance payment for stationery was made in the amount of 8,000 rubles.

According to Instruction No. 174n, these transactions are reflected in accounting by the following correspondence accounts:

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.

Example 3. Due to a counting error by the accountant of a state-owned educational institution, one of the employees was paid a larger salary. The overpayment amount was 3,500 rubles. Reimbursement of the overpayment is made by the employee who received the excess amount to the institution's cash desk.

According to Instruction No. 162n, this operation must be reflected in the budgetary accounting of the institution as follows:

Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n.

Off-balance sheet accounts 17, 18

Based on clause 42 of Instruction No. 33n in form 0503737 “Report on the implementation of an institution’s plan for its financial and economic activities,” the indicators in columns 5, 6, 7 of the section “Institution’s Income” are filled in on the basis of accounting transactions by type of income reflected in off-balance sheet accounts 17 “ Receipts of funds to the institution’s accounts”, which are opened to accounts 201.11 “Institution’s funds on personal accounts with the treasury authority”, 201.21, 201.23, 201.27, 201.34 “Cash”.

According to clause 43 of Instruction No. 33n in columns 5, 6, 7 of the section “Institutional Expenses”, indicators are reflected on the basis of analytical data on the types of expenses reflected in off-balance sheet accounts 18 “Outflows of funds from institution accounts” opened to the same accounts, which is the 17th count.

In the chart of accounts in the program “1C: Public Institution Accounting 8”, ed. 1, a number of sub-accounts are provided for accounts 17 and 18.

In accordance with Instruction No. 157n, in the program “1C: Accounting of a State Institution 8”, cash flow accounting is carried out in parallel with account 201.11 “Institutional funds on personal accounts with the treasury authority” on active off-balance sheet accounts:

• 17.01 Receipt of funds to the institution’s accounts;
• 18.01 Disposal of funds from the institution’s accounts.

Also, in parallel with account 201.34 “Cashier”, accounting is kept for the following accounts:

• 17.34 Receipt of funds to the institution’s cash desk;
• 18.34 Removal of funds from the institution’s cash desk.

In addition, off-balance sheet accounts have been opened for account 210.03 “Settlements with financial authorities for cash”:

• 17.30 Receipt of funds to account 40116;
• 18.30 Cash withdrawals from account 40116.

For all financial security codes, except KFO 1, transactions on off-balance sheet accounts can be divided into groups:

1 group

– reflection of transfers and restoration of cash expenses using account 18.XX.

2nd group

– reflection of receipts and returns of income using account 17.XX.

3 group

– formation of accounting records for the account 17.30 when moving between accounts, accounts and cash.

The postings use KEK 510 “Receipts to budget accounts” on the debit side and 610 “Disposals from budget accounts” on the credit of account 17.

The basis is Letter of the Ministry of Finance of the Russian Federation dated June 26, 2012 No. 02-06-07/2335, clauses 4 and 5 of the Appendix.

4 group

– reflection of the return of subsidies and receivables from previous years.

5 group

– reflection of transactions on funds at temporary disposal.

KVR and KOSGU in 2021 for budgetary institutions

• costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
• procurement of goods, works and services to meet state (municipal) needs;
• social security and other payments to the population;
• capital investments in state (municipal) property;
• interbudgetary transfers;
• provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
• servicing state (municipal) debt;
• other appropriations.

Since 2021, KOSGU is not used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2021, it is required to apply it to public sector institutions and organizations when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budget accounting is enshrined in Order of the Ministry of Finance No. 162n (as amended on March 31, 2020).

Chart of accounts for accounting 2021 in budgetary organizations

All these organizations are part of the system of the so-called state accounting policy, which is a strictly defined procedure for budget accounting in state, territorial, municipal authorities, extra-budgetary funds, etc.

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The new budget chart of accounts contains about two thousand synthetic accounting accounts. For its own accounting needs, a state (municipal) enterprise develops its own PS on the basis of an approved one, which includes only the accounts necessary for this organization.

Why do you need an off-balance sheet account of a budget organization?

Such accounts are auxiliary accounting accounts. The balances for them are not included in the balance sheet and are illustrated behind the results of the main balance sheet, that is, behind the balance sheet. They do not affect the financial result and are not reflected in the periodic and final reports of the organization.

Off-balance sheet accounts in budgetary institutions in 2021 are regulated by the Chart of Accounts approved by Order of the Ministry of Finance of the Russian Federation No. 157n dated December 1, 2010 (Instruction No. 157n). The procedure for maintaining balance sheet accounting for non-profit organizations is established by Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000. They are also regulated by 402-FZ “On Accounting” dated December 6, 2011 and the Civil Code of the Russian Federation. Having these legal acts at hand, it is much easier and clearer to conduct accounting for off-balance sheet accounts.

What is transferred to off-balance sheet account 002?

Accounting Expand the list of categories Subscribe to a special free weekly newsletter to keep abreast of all changes in accounting: Join us on social media. networks: VAT, insurance premiums, simplified tax system 6%, simplified tax system 15%, UTII, personal income tax, penalties We send letters with the main discussions of the week > > > Tax-tax January 13, 2021 Off-balance sheet account 002 is used to account for materiel values ​​in some cases. In which ones - read in our article.

Off-balance sheet accounts are a special section of the Chart of Accounts (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Off-balance sheet accounts were separated into a separate group of accounts due to their specifics: objects on them are reflected by a simple entry, that is, only by debit or credit of the account.

Off-balance sheet account 07 in budget accounting

It records two types of MCs:

• prizes, cups, banners intended to reward the winners throughout the entire period of their stay in the budget organization according to conditional assessment;
• souvenirs and valuable gifts at the cost of their acquisition.

Let's look at a practical example.

The sports institution purchased valuable gifts to be used as prizes for competition winners for RUB 26,500. Based on the results of the competition, the athletes received gifts. Transactions on their purchase and delivery should be reflected as follows:

• acquisition costs – Dt 4,401 10,290 Kt 4,302 29,000 (RUB 26,500);
• cost of valuables on the balance sheet – Dt 07 (RUB 26,500);
• payment for purchased MCs for gifts – Dt 4,302 29,000 Kt 4,201 11,000 (RUB 26,500);
• debiting donated prizes from the off-balance account – Kt 07 (RUB 26,500).

Accounting on off-balance sheet accounts of the institution

Accounting for account 27 is carried out on the basis of clauses 385-386 of Instruction 157n. A quantitative and total accounting card f.0504041 is issued for each employee. Upon expiration of the standard period for wearing individual items or due to damage or actual wear and tear, overalls are written off from the balance sheet on the basis of act f.0504143. The income (increase) in account 27 and the expense (decrease) in account 27 is carried out at the book value of the Ministry of Health. On account 27, you can take into account uniforms and other medical supplies issued for personal use to employees.

The movement of objects reflected on account 21 is carried out on the basis of the invoice requirement f.0504204 by changing the analytical indicators: MOL and division. Disposal of fixed assets for various reasons: damage, theft, decision-making on write-off by the commission on receipt and disposal of asset assets - is carried out on the basis of acts f.0504143 (for production and business equipment) and 0504104 (for other fixed assets).

Formation of transactions for off-balance sheet accounts 17 and 18

Go back to Budget Account 2017

Postings to off-balance sheet accounts 17 and 18 must be reflected by government agencies, government bodies and other structures using the Unified Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 157n. We will tell you about the rules for using these accounts in our article.

The Unified Chart of Accounts provides for 30 off-balance sheet accounts (hereinafter referred to as O/A) numbered from 1 to 27, as well as 30, 31 and 40.

Systematization of accounting

In accordance with the rules of paragraphs. 365, 367 of the Unified Chart of Accounts s/s 17 and 18 are opened to the main accounts 020210000 and 021003000, as well as 030406000 (only for cash payments). To understand how to use salary accounts 17 and 18, you need to study cash accounting (hereinafter referred to as DS).

Account 021003000 “Settlements with a financial authority for cash” is used as a temporary account for transactions involving the movement of money from personal accounts to the cash desk and vice versa, as well as when employees of the institution use bank cards.

Help on off-balance sheet accounts

A simple accounting scheme is applied to all these accounts, that is, income is reflected only as a debit, and expenses - as a credit, without correspondence.

Salaries needed:

• to organize control over the safety of property that is located on the territory of the organization, but for which there is no right of operational management or which, according to accounting rules, is not reflected in balance sheet accounts (library fund units, fixed assets up to 3,000 rubles in use, awards etc.), as well as other material assets;

• to track payments and obligations awaiting execution;

• to collect analytical information about other accounting objects, etc.

In addition, to organize management accounting, institutions themselves can create additional salaries.

In accordance with the rules of paragraphs. 365, 367 of the Unified Chart of Accounts s/s 17 and 18 are opened to the main accounts 020100000 and 021003000, as well as 030406000 (only for cash payments). To understand how to use salary accounts 17 and 18, you need to study cash accounting (hereinafter referred to as DS).

Application of account 020100000

Account 020100000 “Institutional funds” is used for cash flow entries. Using the example of coding used in budgetary institutions (Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 174n), we will consider what combinations of synthetic and analytical codes are possible for creating accounts for the accounting of DS.

All standard postings to accounts are given in the instructions for private charts of accounts - orders of the Ministry of Finance of the Russian Federation No. 174n, No. 162n, No. 183n.

Application of account 021003000

Account 021003000 “Settlements with a financial authority for cash” is used as a temporary account for transactions involving the movement of money from personal accounts to the cash desk and vice versa, as well as when employees of the institution use bank cards.

Simultaneously with the postings to accounts 020100000 and 021003000, the institution must maintain off-balance sheet accounting of DS movements in accounts 17 “Receipts of DS” and 18 “Disposals of DS”. The diagram shows cases of application of these s/s.

Postings to accounts 17 and 18 are the basis for compiling some reporting forms for government agencies.

In accordance with Order of the Ministry of Finance of the Russian Federation No. 33n, the data from these accounts is used:

• in the report on the institution’s implementation of its financial and economic activity plan (f. 0503737);

• report on the obligations of the institution (f. 0503738);

• cash flow statement (f. 0503723);

• certificate to the balance sheet (f. 0503730) about the availability of property and liabilities for the salary.

And for institutions falling under the scope of Order No. 191n of the Ministry of Finance of the Russian Federation, the data from these accounts is used:

• in the cash flow statement (f. 0503123);

• report on budget execution (f. 0503127);

• report on budgetary obligations (f. 0503128);

• a certificate to the balance sheet (f. 0503130) about the availability of property and liabilities for the salary.

We also note that at the end of the financial year, the balances on accounts 17 and 18 are reset to zero.

Entries under s/s 17 and 18 must be made if there are transactions in accounting that affect the DS accounting accounts and the account for settlements with the financial authority for cash DS. The double entry method is not applied to off-balance sheet transactions, that is, receipts are reflected only on a debit basis, and disposals - on a credit basis.

Off-balance sheet accounting of the movement of assets helps to control these assets, and also allows for detailed analytics, which is necessary for drawing up some forms of reporting.

Procedure for using account 210 03

How are transactions reflected on account 210 03 in relation to off-balance sheet accounts 17 and 18 and articles (subarticles) of KOSGU - under articles 510 and 610 of KOSGU or will income and expense items be applied?
09/06/2016 Author: A.I.
Biryukov Question

Explain the reflection of transactions on account 210 03 in relation to off-balance sheet accounts and articles (sub-articles) of KOSGU. Are transactions on this account reflected in Articles 510 and 610 of KOSGU or are income and expense items applied?

To account for the institution’s settlements with the Federal Treasury body (the financial body of the corresponding budget) arising from cash transactions, in accordance with clause 230 of Instruction No. 157n[1], account 210 03 “Settlements with the financial body for cash” is intended.

Based on the provisions of clauses 365 and 367 of Instruction No. 157n to account 210 03, the following are opened:

• off-balance sheet account 17 “Receipts of funds to the institution’s accounts”, intended for analytical accounting of the receipt of funds and the return of these receipts;
• off-balance sheet account 18 “Retirement of funds from the accounts of the institution” for analytical accounting of the payment of funds, as well as the restoration of such payments.

Operations for the movement of funds through account 0 210 03 000 are formed in accordance with clauses 114 and 115 of Instruction No. 174n[2]:

According to the Instructions on the procedure for applying the budget classification of the Russian Federation[3], the expenses and income of an institution are reflected in the relevant articles and subarticles of KOSGU based on their economic content:

• income (receipts from the sale of goods (work, services), subsidies, etc.) are included in Articles 110 - 180 of the KOSGU;
• expenses - for articles 210 - 260, 290 and 300 of KOSGU.

In addition, Article 510 of the KOSGU reflects the increase in cash balances of the budgets of the budget system of the Russian Federation, budgetary institutions, including the placement of funds on bank deposits, and Article 610 of the KOSGU reflects a decrease in the balances of such funds (disposal of funds placed on bank deposits).

INSERT N. Off-balance sheet accounts 17 and 18 reflect additional analytical data on transactions with the institution's funds in the context of codes of the budget classification of the Russian Federation (codes KDB, KRB, KIF, KOSGU).

Articles 510 and 610 of KOSGU reflect, in particular, the following operations:

• inflow and outflow of funds for temporary disposal;
• transfer and return of funds contributed as security for applications during competitions and auctions;
• provision of grants to individuals, including the Russian Foundation for Basic Research;
• conducting monetary settlements between the institution - the parent organization and its divisions that are not legal entities;
• return of accounts receivable from previous years
• and others.

Based on the above, Articles 510 and 610 of KOSGU reflect transactions that are associated with an increase or decrease in funds in the cash desk and accounts of the institution and do not relate to the income and expenses of the institution.

Thus, in order to determine which article of KOSGU to use to reflect cash flow operations on account 0 210 03 000, it should be taken into account that these actions are directly linked to operations on the cash desk and personal account of the institution. Therefore, the KOSGU code will be used by analogy with the corresponding accounts 0 201 34 000 and 0 201 11 000 and others.

Cash flow transactions on account 0 210 03 000 are linked to transactions on correspondent accounts 0 201 34 000 and 0 201 11 000.

This conclusion can also be drawn from the order in which indicators for account 0 210 03 000 are reflected in the institution’s reporting, for example:

• in the report (f. 0503737) in accordance with clause 44 of Instruction No. 33n[4] in section. 3, the indicator of column 6 in lines 710 (analytics code 510) is formed on the basis of data, respectively, on receipts (increases) reflected in the debit of accounts 0 201 21 000, 0 201 22 000, 0 201 23 000, 0 201 26 000, as well as data for transactions to provide the institution with cash, reflected in the debit of account 0 210 03 000. The value of column 6 on line 720 (analytics code 610) is formed according to payments (decreases) of funds reflected in the credit of accounts 0 201 21 000, 0 201 22 000, 0 201 23 000, 0 201 26 000, as well as transactions to provide the institution with cash, reflected in the credit of account 0 210 03 000;
• the report (f. 0503723) in accordance with clause 55.1 of Instruction No. 33n is compiled in the context of KOSGU codes, based on analytical data on the types of receipts and disposals reflected in off-balance sheet accounts 17 and 18, opened for accounts 0 201 11 000, 0 201 21 000, 0 201 23 000, 0 201 26 000, 0 201 27 000, 0 201 34 000, 0 210 03 000.

Consequently, items (subitems) of expenses and income of KOSGU can be applied to off-balance sheet accounts 17 and 18, opened to account 0 210 03 000.

Example

What is the procedure for recording in the accounting of a budgetary institution transactions for writing off funds from the institution’s personal account with the treasury authority and receiving funds in the cash register to pay an accountable person the costs of purchasing kitchen equipment in the amount of 15,000 rubles. through a subsidy for the fulfillment of a government task?

According to the Instructions on the procedure for applying the budget classification of the Russian Federation, expenses for the purchase of kitchen equipment are included in Article 340 “Increase in the cost of inventories” of KOSGU.

The following accounting entries will be generated in the accounting of a budgetary institution:

[1] Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

[2] Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

[3] Approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

[4] Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n.

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Certificate of availability of valuables recorded on off-balance sheet accounts

In addition, off-balance sheet accounts account for assets and liabilities that are written off the balance sheet, but which must be monitored over a certain period of time.

Line 910 “Leased fixed assets”

In line 910 “Leased fixed assets”

reflects the cost of fixed assets leased by the organization.

Amount on line 910

equal to the balance of off-balance sheet account 001 “Leased fixed assets”.

If fixed assets were received by the organization under a leasing agreement, then line 911 “Including leasing”

.

Line 920 “Inventory assets accepted for safekeeping”

In the reference section of the balance sheet in line 920 “Inventory assets accepted for safekeeping”

reflects the cost of inventory items that are in safe custody in the organization. Such values ​​include:

• received from suppliers of goods and materials, for which the organization legally refused to accept invoices of payment requests and their payment;
• unpaid inventory items received from suppliers, the expenditure of which is prohibited under the terms of the contract until they are paid;
• goods and materials accepted for safekeeping for other reasons;
• Inventory and materials paid for by buyers, left in safekeeping, issued with safe receipts, but not removed for reasons beyond the control of the organizations.

Amount on line 920

corresponds to the balance on off-balance sheet account 002 “Inventory assets accepted for safekeeping.”

Line 930 “Goods accepted for commission”

In line 930 “Goods accepted for commission”

The reference section of the balance sheet by commission agent organizations reflects the cost of goods accepted for commission under a commission agreement.

Amount on line 930

equal to the debit balance of account 004 “Goods accepted for commission”.

Line 940 “Debt of insolvent debtors written off at a loss”

On line 940

reflects the amount of receivables written off at a loss due to the expiration of the limitation period and recognized as uncollectible. Such debt should be recorded on the balance sheet in account 007 for five years from the date of its write-off in order to monitor the possibility of collecting it in the event of a change in the property status of the debtors. The procedure for recording debt collection is given in the description of account 007.

Amount on line 940

equal to the debit balance of account 007 “Debt of insolvent debtors written off at a loss.”

In the articles “Securities for obligations and payments received” (line 950)

and
“Securities for obligations and payments issued” (line 960)
reflects the amounts attributed by the organization to accounts 008 and 009. This includes information on the availability and movement of guarantees received and issued, respectively, to secure the fulfillment of obligations and payments, as well as security received by the organization for goods transferred to other organizations (individuals).

Amount on line 950

corresponds to the balance in account 008 “Securities for obligations and payments received”.

Amount on line 960

corresponds to the balance in account 009 “Securities for obligations and payments issued.”

Lines 970 and 980

The reference section of the balance sheet is filled out by organizations that have fixed assets for which depreciation is not charged. These can be housing facilities, external landscaping, forestry, road facilities, specialized shipping facilities, etc. These lines can also be filled in by non-profit organizations that have fixed assets. For these objects, depreciation is charged, the amount of which is reflected in account 010 “Depreciation of fixed assets.”

Amount on lines 970 and 980

equal to the balance in account 010 for housing facilities and others, respectively.

Line 990 “Intangible assets received for use”

In line 990 “Intangible assets received for use”

reflects the cost of other people's intellectual property (software product, information base, work of authorship, etc.), for which the organization has acquired the right of non-exclusive use under a license or other similar agreement.

Intangible assets received for use must be accounted for in a separate off-balance sheet account in a valuation determined based on the amount of remuneration established in the contract.

Amount on line 990

equal to the balance in this account.

If the balance sheet does not provide separate lines to reflect any values ​​that are taken into account in off-balance sheet accounting, then the organization must enter the necessary lines in the reference section of the balance sheet.

Maintaining off-balance sheet accounts

Submitted payment orders, collection orders for payments to the budget and extra-budgetary funds, issued in accordance with the established procedure by authorized executive authorities and not paid on time due to the lack of funds in the extra-budgetary account of the recipients

Material assets on off-balance sheet accounts are taken into account according to their value, with the exception of strict reporting forms, transferable awards, prizes, cups, periodicals - they are taken into account in the conditional valuation of 1 ruble. for 1 unit (object), are inventoried in the manner and within the time limits established for objects recorded on the balance sheet.

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Off-balance sheet accounting accounts 2019 table

/ / , 3, Accounting in a business entity involves the use of a tool such as accounting accounts, used to group information by objects being monitored. They come in several types. The basis for numbering accounts is.

Evdokimova Natalya Author PPT.RU January 30, 2021 Any business transaction in the life of an enterprise must be appropriately reflected in accounting. To do this, the organization's accountants draw up special accounting records - postings, which, in turn, are formed from existing accounting accounts. In this article we will tell you which chart of accounts to use depending on the type of organization.

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Budget chart of accounts for 2021

When an institution has its own accounting department, the accounting policy is developed by the chief accountant or another employee responsible for accounting in the institution. If accounting is transferred to centralized accounting, then it develops accounting policies for it. In both cases, the document is approved by the head of the institution, since he is responsible for accounting. Basis - paragraph 8 of the GHS “Accounting Policies”.

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To approve a document or make changes to it, issue an order on the accounting policy of a budgetary institution. Do not indicate the year for which it is valid. Set the date from which you will start using the document. For example, write this: “To put the accounting policy into effect from January 1, 2021.”

Reflection of operations in the fourth group

The fourth group of operations is a reflection of the return of subsidies and receivables from previous years. Previously, it was considered that income receipts are reflected in the debit of account 17 according to income codes, the return of income is reflected in the credit of account 17 according to the same income codes. Payments are reflected on the credit of account 18 according to expense codes, restoration of expenses - on the debit of account 18 according to the same expense codes.

However, the developers of 1C, in order to separate returns on transactions of previous years from returns on transactions of the current year, off-balance sheet accounts 17 and 18 are used “in reverse” for reflection in the relevant indicators of the financial statements:

the return of subsidies provided last year is reflected in the credit of account 18 according to income codes (for example, return of subsidies for other purposes):

Debit 5.00000000000000180.205.81 – Credit 5.00000000000000000.201.11.610

restoration of expenses of previous years - in the debit of account 17 according to expense codes (for example, the Social Insurance Fund returned the overpayment of contributions):

Debit 4.00000000000000000.201.11 – Credit 4.00000000000000119.201.11.610

Transaction data in f. 0503737 are reflected in section 3 on line 710 - as part of all receipts to the institution’s account (the line is filled in with a minus sign), on line 591 - as part of the total amount of receipts of receivables from previous years and returns of previously transferred cash collateral (line with a positive value). And also in section 4 “Information on returns of balances of subsidies and expenses of previous years” without detailing the data of line 950.

Application of off-balance sheet accounts 17 and 18 in budget accounting

Since the control agencies have not come to a common position, the organization can independently choose the option of generating records. It is logical to assume that refunds of funds must be indicated on the account loan. 17, and restoration of expenditure payments - on the account loan. 18.

• Refund of amounts previously received from counterparties.
• Payment of tax obligations regarding reduction of income (VAT, profit).
• Payments to the budget of receivables incurred by the recipient of financing in the process of executing the budget estimate.

Accounting for changes in the cadastral value of land

The procedure for accounting for operations to change the cadastral value of land plots that are under the right of free (perpetual) use by institutions or in the treasury of a public legal entity has been regulated. To reflect changes in the value of land plots in accounting (except for revaluation by decision of the Government of the Russian Federation), it is necessary to use the following correspondence:

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Payment of daily allowances, as well as money for food (if it is impossible to purchase services for its organization), as well as compensation for travel and accommodation expenses in residential premises (renting residential premises) to athletes and students when they are sent to various types of events (competitions, olympiads, educational practice and other activities)

expenses for travel to the place of business trip and back to the place of permanent work by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are located outside the populated area, in the presence of documents (tickets) confirming these expenses

Accounting for off-balance sheet accounts in 1C

• Dt 101.11.310 Kt 101.11.310 – change of financially responsible person;
• Dt 25.11 (26.11) – reflection of the transfer of the NFA object for rent/free use.

After the end of the agreement for the use of property, in order to record in accounting the return of the object of non-financial assets, it is necessary to create a document “Acceptance for accounting of fixed asset, legal and regulatory assets” with the type of operation “Termination of the lease agreement (25)” or “Termination of the agreement for gratuitous use (26)”, during which the internal movement of the fixed asset will be formalized and the off-balance sheet account for the use of property will be closed.

• accept for accounting into account 111.40 in correspondence with 401.30 the sum expression of the cost of rent for property received for rent (the operation is documented in an accounting certificate);
• write off the balance from account 01 in relation to the leased property.

It is important to note that according to the new rules, if a lease agreement is concluded in relation to individual objects of non-financial assets, then there is no need to reflect them on account 01. However, if a property complex, including various equipment, is leased, the lease agreement will indicate the total amount of the agreement without a breakdown by object

In this case, to ensure the safety of property and conduct an inventory, it is recommended that individual items of non-financial assets are still accounted for in account 01.

Off-balance sheet accounts in government agencies

The unified chart of accounts provides for 30 off-balance sheet accounts (hereinafter referred to as o/s) numbered from 1 to 27, as well as 30, 31 and 40. A simple accounting scheme is applied to all these accounts, that is, income is reflected only in debit, and expenses - on a loan, without correspondence.

• to organize control over the safety of property that is located on the territory of the organization, but for which there is no right of operational management or which, according to accounting rules, is not reflected in balance sheet accounts (library fund units, fixed assets up to 3,000 rubles, in use, awards and etc.), as well as other material assets;
• to track settlements and obligations awaiting execution;
• to collect analytical information about other accounting objects, etc.

In addition, to organize management accounting, institutions themselves can create additional salaries.

What to consider on off-balance sheet account 02 in 2021

The column “Target function of the asset” reflects information about possible ways to involve inventory objects in economic circulation, use them to obtain economic benefits (extract useful potential) or, if this is not possible, about ways to dispose of the object. For example, for fixed assets: “commissioning”, “repair”, “mothballing of the facility”, “retrofitting (retrofitting)”, “write-off”, “disposal”.

Please note => Which individual is a legal entity or an individual?

At the same time, individual items of property that are owned by the accounting entity not for the purposes of their operation (do not bring useful potential, do not ensure the receipt of economic benefits), but ensure that the institution performs certain functions, are subject to reflection in the composition of fixed assets (clause 3 of the Methodological Recommendations on the application of the Standard “Fixed Assets”, communicated by letter of the Ministry of Finance of Russia dated December 15, 2017 No. 02-07-07/84237, hereinafter referred to as Methodological Recommendations).

Reflection of transactions on off-balance sheet accounts 17, 18

Based on these records in f. 0503737 in section 2 “Institutional expenses”, column 5 “Through personal accounts” under expense type code 244 “Other purchase of goods, works and services to meet state (municipal) needs” this amount will be reflected. The scheme for reflecting the expenses of an institution for the current year, executed through a personal account, is universal for other expense type codes, for example, such as “111- Payroll Fund”, “119 - Compulsory social insurance contributions for payments to employees and other payments to employees institutions”, “112-Other payments to personnel of institutions, with the exception of the wage fund”, etc.

The amount for this operation will fall into section 1 “Institutional Income” f.0503737 in the corresponding column 5 or 7 according to analytical income code 130. If the institution is obliged to return the excess income from sales (document “Cash Receipt”, “Request for Refund” ) the reflection of operations will be as follows:

Tags: asset, balance sheet, accountant, disposal, capital, credit, tax, order, expense, write-off, Form

Topic: Accounts 17 and 18 for government institutions

Instruction 157N: Transactions for the transfer of returns of receipts accounted for in the corresponding analytical accounts of account 17 “Cash receipts” are reflected with a “minus” sign. Operations for the return of expenses (payments from sources of financing the budget deficit, with the exception of cash) of the current year, recorded in the corresponding analytical accounts of account 18 “Cash disposals”, are reflected with a “minus” sign.

In your examples, everything will break down this way: 1 chain 210.03 / 304.05, an entry is made for this operation D 17 KIF 510. Analytics of the KIF type is used in the case of moving funds between the cash register and the front, front and settlement, i.e. internal turnover of the institution. 201.34 / 210.03 - absolutely similar reasoning - nothing happens here, nothing is added or subtracted, only internal revolutions, so the entry: D 17,510 to the account 201.34 and at the same time K 18,610 to the account 210.03 208.00 / 201.34 - and here it’s already gone cash expense. True, at the CU you already reflected it in KOSGU account 304.05 when you withdrew money from the personal account, at the CU and all reporting is structured exactly like this, but the AU and BU can carry out cash expenses not only from the personal account, but also from the institution’s cash desk directly, therefore In this case, they will fill 18 with meaning - it will be a KVR, well, let it be 244. You will just have to repeat the KVR with which you withdrew money from the front. So: To 18,244 to the score of 201.34