Accounting for the receipt of inventories in budgetary organizations. How to properly keep records of inventories: basic principles and accounting aspects. Reflection of transportation costs, insurance, loading and unloading operations and other expenses

Collection output:

DOCUMENTATION OF MOVEMENT OF MATERIAL RESERVES IN BUDGET ACCOUNTING

Teregulova Alina Zabirovna

undergraduate student of the department Accounting, audit and statistics Ufa branch of the Financial University under the Government of the Russian Federation, Republic of Bashkortostan, Ufa

E- mail: magic - ta @ rambler . en

Shashkova Tatyana Nikolaevna

cand. economy Sciences, Associate Professor, Department of Accounting, Audit and Statistics

Ufa branch of the Financial University under the Government, RF, Republic of Bashkortostan, Ufa

DOCUMENTARY REGISTRATION MOVEMENTS INVENTORIES IN BUDGETARY ACCOUNTING

Alina Teregulova

postgraduate Chair of Accounting, Auditing and Statistics Ufa branch of the Financial University under the Government of the Russian Federation, Ufa

Tatyana Shashkova

candidate of economic sciences, associate professor Chair of Accounting, Auditing and Statistics Ufa branch of the Financial University under the Government of the Russian Federation, Ufa

ANNOTATION

The main issues of documenting the movement of material reserves in budget accounting are considered, a list of primary documents, accounting registers is determined.

ABSTRACT

The main issues documentary registration the movement of inventory accounting in the budget, defines the list primary documents, accounting registers used in accounting for inventories.

Keywords: inventories; documenting; control; workflow schedule; budget accounting.

keywords: inventories; documentation; control; schedule of documents circulation; budgetary accounting.

Inventories are an important factor in ensuring the activities of public institutions, which necessitates prompt, complete information about their availability and movement in order to determine the real need. Since accounting involves documenting all the facts of economic activity, the issues of documenting such an element of assets as inventories are quite relevant.

With the adoption of the new Law on Accounting 402-FZ of December 6, 2011, economic entities were given the opportunity to independently develop forms of primary accounting documents containing a list of required details. However, it remains mandatory for state organizations to comply with the requirements of budget legislation in terms of documenting economic activities.

Operations with inventories are recorded on the basis of primary documents: according to the forms approved by order of the Ministry of Finance of the Russian Federation dated October 15, 2010 No. 173n, drawn up according to the forms developed by the institution itself, drawn up by the counterparties of the institution. Table 1 presents the main primary documents by types of movement of inventories.

Table 1.

The main primary documents for accounting for inventories

Title of the document	Types of inventories	Who draws up	Comments

1) Receipt of inventories
	All types of inventories	Contractors (suppliers)	Include: consignment note (f.TORG-12), waybill (f.1-T), waybill, sales receipt, Acceptance-transfer certificate, Notice
Documents confirming the receipt of inventories		Contractors (suppliers)
The act of acceptance of materials (form 0315004)		The profile commission of the institution with the participation of a financially responsible person and a representative of the supplier	It is compiled when: discrepancies between the actual availability and the data of documents are detected, when taking into account materials from liquidation (dismantling, disposal), dismantling and repair work on fixed assets
Requirement - invoice (form 0315006)	Acceptance for accounting: inventories at the actual cost formed during their acquisition, manufacture, finished products	Transmitting side	The form of the document, Instructions for its application and filling out were approved by the Decree of the State Statistics Committee of Russia dated 10.30.97 No. 71a
Help (f.0504833)	Inventories - objects of leasing	Accounting	Acceptance for accounting of inventories at the actual cost formed upon their acquisition under a leasing agreement
2) Internal displacement (change of responsible persons)
		Financially responsible person of the structural unit that delivers material assets Accounting
	Food
	Feed and fodder for feeding livestock and other animals

3) Disposal of inventories
Menu-requirement for the issuance of food products (f.0504202)	Food	Responsible person of the subdivision delivering material assets Accounting	Compiled daily, in accordance with the norms for laying out food products and the number of contented persons
Statement for the issuance of feed and forage (f.0504203)	Feed and fodder for working livestock and other animals
Statement of the issuance of material assets for the needs of the institution (f. 0504210)	Material values for economic, scientific and educational purposes
Requirement-consignment note (form 0315006)	Any kind of inventories		It is also issued when selling finished products
Waybill (0340002, 0345001, 0345002, 0345004,0345005,0345007)	All types of fuel
Invoice for the release of materials to the side (form 0315007)	Sold: finished products, goods, other inventories Inventory transferred by the institution free of charge		The form was approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a
Shipping documents			Free transfer of inventories is additionally issued by the Notice (f. 0504805)
Documents confirming the implementation (shipment, transfer) of material reserves by the institution
Act on the write-off of inventories (f.0504230)	All types of materials (except for soft, household equipment, dishes)	Institution Commission	For registration of write-off of inventories: spent (on the basis of documents approved by the head of the institution), worn out due to physical wear and tear, retired due to shortage, theft, losses due to natural disasters, other actions. Write-off of dishes according to the Book of registration of the battle of dishes (f.0504044)
Act on the write-off of soft and household equipment (f. 0504143)	Soft inventory, household inventory, dishes	Institution Commission

Primary documents after processing must be marked in order to prevent re-posting, for example, an accounting entry, the date of entry can be indicated.

If the institution independently developed the forms of primary documents, their list must be approved by the accounting policy or order of the head. This is acceptable for those business transactions for which standard forms are not provided.

Analytical accounting of materials is carried out on the basis of primary accounting documents in accounting registers, accounting departments and materially responsible persons (table 2).

At the same time, analytical accounting of finished products and goods transferred for sale is carried out separately.

Table 2.

Analytical accounting registers for inventory accounting

Register name	Inventory objects	Note

1) Forms and maintains the accounting department of the institution
Card of quantitative and total accounting of material assets (f.0504041)	All types of inventories (except food, young and fattening animals)	Entries are made on the basis of documents issued by counterparties, attached to the Transaction Logs (f.0504071)
Cumulative statement for the arrival of food (f.0504037)	Food	Entries based on primary (consolidated) accounting documents in quantitative and value terms
Cumulative statement for food consumption (f. 050438)	Food	Based on the Requirements Menu (f.0504202), other documents attached to the Cumulative Statement (f.0504038). The final data are reflected on a monthly basis in the Journal of operations for the disposal and transfer of non-financial assets (f.0504071)
Turnover sheet for non-financial assets (f.0504035)	For all inventories	It is formed to summarize information on the availability, cost of food products, control of compliance of accounting data on inventories, formed by financially responsible persons, data on the relevant accounts of analytical accounting and data of the General Ledger (f.0504072)
Animal accounting book (f.050439)	Young and fattening animals	Accounting provides information about the movement, quantity, other information about animals
2) Form and lead financially responsible persons
Book of accounting for material assets (f.0504042)	All types of inventories	Accounting in places of storage of material assets Controlled by responsible persons
Accounting card for material assets (f.0504043)	All types of inventories	Conducted with a limited amount of inventory items
Cookware fight registration book (f.0504044)	broken dishes	Supervised by the Incoming and Outgoing Assets Commission

In accounting, synthetic accounting of operations on inventories is carried out in the Operations Journals on the basis of primary accounting documents, table 3.

Table 3

Registers of synthetic inventory accounting

Register name	Accounting operations	Note

1) forms and maintains accounting
Journal of operations for the disposal and transfer of non-financial assets (f.0504071)	Operations with inventories by: retirement, transfer, acceptance for accounting in the amount of actual investments, an increase in the actual (book) value by the amount of actual costs	Account turnover data after the month is entered in the General Ledger (f.0504072)
Journal of transactions of settlements with suppliers and contractors (f.0504071)	Receipt of inventories at the actual cost of their acquisition (manufacturing)
Journal of transactions of settlements with accountable persons (f.0504071)
Journal for other operations (f.0504071)	Transactions that are not reflected in the above logs

Thus, the receipt of goods is reflected in synthetic accounting in four Transaction Journals, in accordance with the nature of the transaction and acquisition.

Unlike primary documents, register forms are unified for institutions of all levels. Accounting registers, if possible, can be formed in electronic form using an electronic digital signature, however, some of them are also recommended to be formed on paper media for storing information.

Storage of documents on the accounting of material reserves is carried out in accordance with the requirements of regulatory documents and is at least 5 years. At the same time, the protection of documentation from unauthorized correction should be ensured.

It should be noted that the movement of documentation in an institution should be regulated by a workflow schedule that allows you to optimize accounting work and control activities in the organization. The workflow schedule contains: a list of work with documents by departments, information about performers, deadlines. The workflow schedule is included in the accounting policy of the institution as an application, or can be approved by a separate order. Employees of the institution involved in the workflow receive an extract from the workflow indicating the documents, deadlines for submission, recipient departments. The manager can reserve control over the execution of the schedule, assign it to the internal control service or individual officials of the organization. Properly drawn up workflow schedule, if observed, ensures the quality level of the work of the accounting service in cooperation with the departments of the institution, the implementation of the tasks of material accounting, including in the field of internal control.

Documenting the facts of economic life according to the established forms of primary documents, maintaining registers with a set of mandatory details is an important condition for proper budgetary accounting of material reserves in the process of carrying out their activities by state institutions.

Bibliography:

1. Accounting in state and municipal institutions / Ed. G.Yu. Kasyanova (2nd ed., revised and additional). M.: ABAK, 2013. - 928 p.

2. Order of the Ministry of Finance of Russia dated October 15, 2010 No. 173n “On Approval of Forms of Primary Documents and Accounting Registers Used by State Institutions and Guidelines for Their Application”.

4. Encyclopedia of solutions. Primary documents for the accounting of inventories used in a state institution [Electronic resource]: Access from the reference legal system Garant.

5. Encyclopedia of solutions. Accounting registers used in a state institution to account for inventories [Electronic resource]: Access from the reference legal system Garant.

"Power ministries and departments: accounting and taxation", 2008, N 6

The activity of a budgetary institution is impossible without the use of stationery, household goods, spare parts for office equipment, etc. Therefore, it would be useful to recall the features of budget accounting for inventories.

According to clause 48 of 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), inventories include:

items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;
items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets in accordance with OKOF (All-Russian classifier of fixed assets);
finished products.

Accounting for operations on the consumption of material reserves, their retirement from operation, movement within the institution is kept in the Journal of operations for the disposal and movement of non-financial assets (f. 0504071).

Analytical accounting of material reserves 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 statement 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 (f. 0504038).

Operations for the movement of material reserves within the institution, their transfer to operation are carried out in the registers of analytical accounting of material reserves on the basis of:

Invoice requirements (f. 0315006);
Sheets of 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 of issuance of material assets for the needs of the institution (f. 0504210);
Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007) for writing off all types of fuel;
Act on the write-off of inventories (f. 0504230);
Act on the write-off of soft and household equipment (f. 0504143).

Accounting for the receipt of inventories

Inventories are accepted for accounting at their actual cost, taking into account the VAT amounts presented to the institution by suppliers and contractors (except for their acquisition (manufacturing) as part of an income-generating activity subject to VAT, unless otherwise provided by the tax legislation of the Russian Federation).

The actual cost of inventories includes:

amounts paid in accordance with the contract to the supplier (seller);
amounts paid to organizations for information and consulting services, remuneration of an intermediary organization related to the acquisition of material assets;
customs duties and other payments;
amounts paid for the procurement and delivery (transport services) of material reserves 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 (refinement, sorting, packaging and improvement of the technical characteristics of the received reserves, not related to their use);
other payments directly related to the acquisition of inventories.

The actual cost of inventories received by the institution under a donation agreement, as well as those remaining from the disposal of fixed assets and 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 current market value is understood as the amount of cash that can be received as a result of the sale of these assets as of the date of acceptance for accounting.

Note. The basic principles for determining the market price are spelled out in Art. 40 of the Tax Code of the Russian Federation:

the market price of a good (work, service) is the price established by the interaction of supply and demand in the market of identical (and in their absence - homogeneous) goods (work, services) in comparable economic (commercial) conditions;
the market for goods (works, services) is the sphere of circulation of these goods (works, services), determined on the basis of the ability of the buyer (seller) to really and without significant additional costs to purchase (sell) the goods (work, service) at the closest in relation to the buyer (seller) ) the territory of the Russian Federation or outside it;
goods are recognized as identical if they have the same basic characteristics characteristic of them. When determining the identity of goods, consideration is given in particular to their physical characteristics, quality and reputation in the market, as well as the country of origin and manufacturer. When determining the identity of goods, slight differences in their appearance may not be taken into account.

Material reserves that do not belong to the institution, but are in its use or disposal in accordance with the terms of the contract, are accounted for in the amount of the value provided for in the contract (clause 53 of Instruction N 25n).

The assessment of inventories, the value of which upon acquisition is determined in foreign currency, is carried out in the currency of the Russian Federation by recalculating the amount in foreign currency at the Central Bank rate in force on the date the inventory was accepted for accounting (clause 54 of Instruction N 25n).

The actual value of the purchased material stocks is formed on the corresponding accounts of analytical accounting opened to account 0 105 00 000 "Inventory" in cases where the supplier is one legal entity. For example if the purchase of inventories is carried out on the basis of one contract, the object of which is both the purchase and delivery of goods. If more than one legal entity is the supplier of material reserves and the costs associated with their acquisition, the expenses are reflected on account 0 106 04 340 "Increase in the cost of manufacturing materials, finished products (works, services)". For example, when purchasing materials, two separate contracts are concluded: for the purchase and delivery of goods.

The actual cost of inventories during their manufacture by an economic method and (or) gratuitous receipt is formed on account 0 106 04 340 "Increase in the cost of manufacturing materials, finished products (works, services)". When posting such inventories, an entry is made in the debit of the corresponding analytical accounts of account 0 105 00 000 "Inventory" (0 105 05 340, 0 105 06 340, 0 105 02 340, 0 105 03 340, 0 105 04 340) and credit account 0 106 04 440 "Reducing the cost of manufacturing materials, finished products (works, services)".

The amounts of VAT paid on the acquisition of inventories are not included in their actual cost if they are not only paid at the expense of business activities, but are also used in the manufacture of products, performance of work or provision of services that are subject to taxation. In other cases, when inventories are acquired at the expense of funds received from entrepreneurial activities that are not subject to VAT, the amounts of this tax are included in the actual cost of acquired inventories.

Inventory acquisition costs include:

expenses for the procurement and delivery of material assets;
expenses for the maintenance of the procurement and storage unit of the institution (if materials are purchased at the expense of funds from entrepreneurial activity);
the costs of transport services for the delivery of materials to the place of their use, if they are not included in the price of materials established by the contract.

When acquiring inventories for business activities at the expense of borrowed funds (with the permission of the chief manager), the actual cost of inventories includes accrued interest on borrowed funds, if they are involved in the acquisition of these inventories.

In accordance with paragraph 236 of Instruction N 25n, materials that do not belong to the institution, but are in its use or disposal, are taken into account on off-balance accounts in the assessment provided for in the contract, or in the assessment agreed with the owner of these materials. Such materials are to be used only for the purposes specified by the owner. If materials are transferred to an institution to perform work at the expense of earmarked funds, they are accounted for on the balance sheet accounts of budgetary accounting and are subject to use for the established purposes. The institution must ensure that such materials are kept separately from those used in the main activities.

If there are discrepancies with the data of the supplier's documents, an Act on the acceptance of materials is drawn up (f. 0315004). At the same time, the cost of actually received materials is reflected in the debit of the corresponding inventory account, the difference (if advance payment was made) is credited to the settlement accounts.

Excess inventories identified during the inventory are credited at market value to the debit of the relevant accounts of account 0 105 00 000 "Inventory" and the credit of account 0 401 01 180 "Other income".

The actual cost of materials manufactured on their own is formed on account 0 106 04 000 "Production of materials, finished products (works, services)". When posting these materials, the debit account for accounting materials corresponds with account 0 106 04 440 "Reduction in the cost of manufacturing materials, finished products (works, services)".

Materials received from the liquidation of fixed assets are valued at market value, taking into account their actual condition. For example, materials from the disassembly of property, plant and equipment are credited as spare parts for repairs and are accounted for at market value. The posting of these inventories should be made to the appropriate accounts of the analytical accounting of account 0 105 00 000 "Material reserves" on the basis of the act on the write-off of the fixed asset, which reflects the receipt of material assets from the write-off of fixed assets (Letter of the Ministry of Finance of Russia dated 06/20/2007 N 02- 14-10a/1535).

Accounting for the disposal of inventories

Inventories are written off at the actual cost of each item of material or at the average actual cost. The assessment at the average actual cost is made for each group (type) of materials by dividing the total actual cost of the group (type) of stocks by their quantity, which is formed, respectively, from the average actual cost and the amount of the balance at the beginning of the month and the received material stocks for the current month (p. 55 Instructions N 25n). A budgetary institution needs to choose one of these write-off methods and regulate it in its accounting policy.

The write-off of inventories spent on the needs of the institution is reflected in the debit of account 0 401 01 272 "Expenditure of inventories" and the credit of the corresponding accounts of account 0 105 00 000 "Inventory", for example, writing off the cost of consumed food:

Debit 0 401 01 272 "Expenditure of inventories"

Loan 0 105 02 440 "Reducing the cost of food".

Similarly, in budget accounting, the shortage of inventories is written off within the limits of the norms of natural loss. Loss in amounts exceeding the specified norms, as well as a shortage of inventories are written off to the debit of account 0 401 01 172 "Income from the sale of assets." At the same time, an entry is made for the amount at market value to be reimbursed at the expense of the guilty parties. If there are grounds and a documented decision of the body authorized to make decisions on write-offs, such inventories are written off at the expense of the relevant sources of the institution. The same procedure applies to fuels and lubricants, which are subject to write-off as expenses only within the established norms.

Internal movement

The internal movement of inventories between materially responsible persons in the institution is reflected in the debit of account 0 105 00 340 "Inventory" in the analytics of the corresponding accounts and the credit of account 0 105 00 340 "Inventories" in the analytics of the corresponding accounts. Reflection in the accounting of operations for the movement of material reserves within the institution, their transfer to operation is carried out in the journal of operations for the disposal and movement of non-financial assets. With the internal movement of inventories, their value does not change.

Types of inventories

On account 0 105 01 000 "Medicines and dressings" budgetary institutions account for medicines, components, endoprostheses, bacterial preparations, serums, vaccines, blood, dressings, etc., if they are available or purchased. Regardless of the sectoral affiliation of the institution or structural unit, alcohol and expensive medicines are taken into account on this account (clause 61 of Instruction N 25n).

Account 0 105 02 000 "Foodstuffs" includes foodstuffs, food rations, milk formulas, therapeutic and preventive nutrition, etc. (clause 62 of Instruction No. 25n).

The specifics of accounting for food products is determined by the specifics of the activities of the relevant budgetary institution or structural unit. As a rule, food products are transferred from a warehouse (pantry) to production on the basis of the Menu-requirement for the issuance of food products (f. 0504202). At the same time, account 0 105 02 440 "Reduction in the cost of food" is credited and account 0 106 04 340 "Increase in the cost of manufacturing materials, finished products (works, services)" is debited.

On account 0 105 03 000 "Fuels and lubricants" all types of fuel, fuels and lubricants (POL) are taken into account: firewood, coal, peat, gasoline, kerosene, fuel oil, autol, etc. (clause 63 of Instruction N 25n).

In institutions using various types of fuels and lubricants, their separate accounting should be organized depending on the areas of use (for the needs of transport support, ensuring the operation of machines and mechanisms, heating, etc.).

On account 0 105 04 000 "Building materials" all types of building materials are taken into account. The list of materials classified as construction materials is given in clause 64 of Instruction N 25n:

silicate materials (cement, sand, gravel, lime, stone, brick, tiles), forest materials (round wood, lumber, plywood, etc.), building metal (iron, tin, steel, sheet zinc, etc. );
hardware (nails, nuts, bolts, hardware, etc.), sanitary materials (faucets, couplings, tees, etc.), electrical materials (cable, lamps, cartridges, rollers, cord, wire, fuses , insulators), chemical-moskative (paint, drying oil, roofing felt, etc.) and other similar materials;
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 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, as well as other material assets necessary for construction.

The receipt of building materials in budgetary institutions is reflected in the same way as the receipt of general-purpose materials - in the debit of account 0 105 04 340 "Increase in the cost of building materials" and in the credit of accounts for accounting for calculations and expenses.

During construction or reconstruction carried out by an economic method, the consumed materials are written off directly to the capital investment accounts.

According to paragraph 65 of Instruction N 25n, the following types of soft inventory are taken into account on account 0 105 05 000 "Soft inventory":

linen (shirts, shirts, dressing gowns, etc.);
bed linen and accessories;
clothing and uniforms, including overalls;
shoes, including special ones;
sportswear and footwear;
other soft goods.

Items of soft inventory, when they enter the institution, are marked by a financially responsible person in the presence of the head of the institution or his deputy and an accounting officer with a special stamp with indelible paint without damaging the appearance of the item, indicating the name of the institution, and when the items are put into operation, additional marking is made indicating the year and month issuing them from the warehouse. Marking stamps must be kept by the head of the institution or his deputy.

Soft inventory is issued for operation according to the Requirement-consignment note (f. 0315006).

Items of soft inventory that have become unusable are written off from the balance sheet of the institution, taking into account the terms and norms of depreciation under the Act on the write-off of soft and household equipment (f. 0504143). Decommissioned items of soft inventory after the approval of the act are subject to disposal and posting of rags.

In accordance with clause 66 of Instruction N 25n, account 0 105 06 000 "Other inventories" records materials that are not reflected in other accounts, including those that were previously accounted for on separate sub-accounts, for example:

household materials (light bulbs, soap, brushes, etc.) used for the current needs of institutions, stationery (paper, pencils, pens, rods, etc.);
tableware;
returnable or exchange containers (barrels, cans, boxes, glass jars, bottles, etc.), both free (empty) and located with material values;
book and other printed products, including printed souvenir products intended for sale, except for the library fund and blank products;
spare parts intended for the repair and replacement of worn parts in machinery and equipment, vehicles, production and household equipment;
special purpose materials;
other inventories.

When organizing and maintaining accounting of materials for household needs, it should be borne in mind that stationery and household materials issued from the warehouse for operation according to the Statement of Issuance of Material Assets for the Needs of the Institution (f. 0504210) are written off according to budget accounting for expenses in the debit of accounts 0 401 01 272 "Expenditure of material reserves", 0 106 04 340 (272) "Increase in the cost of manufacturing materials, finished products (works, services)", while the budgetary institution must establish internal standards for the consumption of materials.

Other inventories include books and other printed products, which, according to the requirements of regulatory documents, are not subject to accounting as part of the library fund. Objects of the library fund are accounted for as fixed assets (Letter of the Ministry of Finance of Russia dated April 16, 2007 N 02-14-10a / 890).

At present, the procedure for organizing and keeping records of the library fund is regulated by the Instruction on Accounting for the Library Fund, approved by Order of the Ministry of Culture of Russia dated December 2, 1998 N 590 "On Approval of the Instruction on Accounting for the Library Fund".

In accordance with paragraph 4.1 of this Instruction, the objects of accounting for the library fund are documents entering and leaving the library, regardless of the type of documents and their material basis. Thus, as a general rule, book publications and other printed products received by institutions that do not have a library are not subject to accounting as part of the library fund.

Also, official materials (software products that are a working tool of library workers and programmers, and materials purchased for library design, other auxiliary work not related to the acquisition of the library fund) are not subject to accounting and are not included in the library fund.

Example 1. A budgetary institution at the expense of the budget purchased stationery:

pencils, pens, paper (useful life less than 12 months) in the amount of 1000 rubles;
calculator, punchers (useful life more than 12 months) in the amount of 800 rubles.

Delivery cost - 200 rubles. Two separate contracts are concluded: for the purchase and delivery of goods.

The following entries will be made in accounting:


Reflected the cost of stationery goods classified as tangible
Reflected shipping cost
Posted office supplies
Paid for inventories
Paid shipping
Accepted for accounting office supplies classified as fixed assets
Paid for stationery related to fixed assets
Written off office supplies classified as fixed assets

Note. When posting inventories, the cost of transport delivery is proportionally included in the cost of inventories and fixed assets. This way of allocating transport costs should be reflected in the accounting policy of the institution.

Example 2. The accountable person purchased goods at the expense of income-generating activities subject to VAT in the amount of 2,000 rubles, including VAT - 305.08 rubles.

The procedure for recording transactions in accounting is as follows:

O.Furagina

Journal Expert

Power ministries and departments:

accounting and taxation"

INTRODUCTION .................................................. ................................................. .... 3

CHAPTER 1 THEORETICAL ASPECTS OF ACCOUNTING OF MATERIAL STOCKS IN BUDGET ORGANIZATIONS............................................................... ..... five

1.1 Economic essence, concept and classification of inventories 5

1.2 Features of accounting for inventories in budgetary institutions 7

1.3 Differences in accounting for inventories in accordance with Instruction 70n and Instruction 25n ............................................. ................................................. .. eighteen

CHAPTER 2

2.1 Characteristics of the RSU "Kozhlasolinsky psycho-neurological boarding house" 31

2.2 Regulatory support for the organization of inventory accounting. Material Accounting Tasks .............................................................. ......................................... 37

2.3 Synthetic and analytical accounting of inventories in a republican state institution .............................................................................. ................................... 39

CHAPTER 3 ORGANIZATIONAL MODEL FOR ASSESSING THE EFFICIENCY OF INTERNAL CONTROL PROCEDURES IN THE STOCK STORAGE ......................................... 55

3.2 Assessment of the state of internal control in the RSU "Kozhlasolinsky psycho-neurological boarding house".................................................................... ................. 58

3.3 Analysis of inventories and proposals for improving internal control in the field of storage of stocks in a republican state institution........................................................... ................................................. ................................. 61

CONCLUSION................................................. ............................................. 70

BIBLIOGRAPHY................................................ .............................. 72

APPS

INTRODUCTION

In the process of carrying out their activities, budgetary institutions, to one degree or another, bear the costs (costs) associated with the implementation of the financial and economic activities of the organization, including the organization's need for material reserves and this item occupies a rather significant place in the cost structure of the institution.

This thesis is devoted to the consideration of accounting and control over inventories in a budgetary institution.

Consideration of the issues of accounting of inventories in budgetary organizations is relevant due to the fact that the system of budgetary accounting has undergone significant changes in recent years and the problems of budgetary accounting are not sufficiently disclosed, which creates problems in practice, that is, in specific budgetary organizations.

The organization of internal control in the field of storage of stocks is an important direction of the control system at the enterprise, since the stability of work and the quality of the services provided by the institution depend on the state of material assets.

The subject of the study of the work is the material reserves of a budgetary organization, which include: materials, fuel for vehicles and other similar values; inventories and costs, etc.

The object of the study is the republican state institution "Kozhlasolinsky psycho-neurological boarding house".

The aim of the work is to study the accounting process in the area associated with material reserves, as well as to consider issues related to the organization of internal control over materials in the RSU "Kozhlasolinsky psycho-neurological boarding house".

In the course of the work, the following tasks were set:

Consider the theoretical aspects of accounting for inventories in budgetary organizations;

To study, using the example of the RSU "Kozhlasolinsky psycho-neurological boarding house", the accounting of material reserves in the institution;

Build an organizational model for evaluating the effectiveness of internal control procedures in the field of inventory storage.

The main sources of information in the field of storage of stocks are documents related to the movement of materials. These documents include: receipt orders, supplier invoices, waybills, contracts for the supply of materials, etc.

When performing the thesis work, normative legal acts, educational literature, as well as articles from periodicals were used.

CHAPTER 1 THEORETICAL ASPECTS OF ACCOUNTING OF INVENTORIES IN BUDGETARY ORGANIZATIONS

1.1 Economic essence, concept and classification

inventories

Inventories are assets (property) that, in the process of providing services, under the influence of the living labor of workers and with the help of means of labor, are transferred into finished products. As a rule, they are entirely consumed in one production cycle and their value is fully transferred to the cost of a newly created product, work or service.

The most important condition for organizing the accounting of materials is their grouping according to certain criteria, depending on the role they play in the production process.

Within each type, materials are divided into enlarged groups according to physical properties.

A systematized list of all materials used at the enterprise is a nomenclature of a particular enterprise, which covers types, homogeneous groups and groups, including grades and grades of materials. Each item in the nomenclature corresponds to a separate item number, which is then used to reflect the movement and availability of materials for each item. In the same nomenclature, the accounting price per unit is fixed, in connection with which the systematized lists of materials are called "nomenclature-price lists". They are designed for operational accounting of the movement of materials in the warehouse, analytical accounting by stock numbers and evaluation in the current accounting at accounting prices.

In order to carry out the main activity, in addition to the premises and equipment and other fixed assets, the enterprise must have certain inventories.

Production stocks (raw materials, materials, fuel, etc.), being objects of labor, provide, together with the means of labor and labor, the production process of an enterprise in which they are used once. Their cost is fully transferred to the newly created product.

Accounting for inventories is regulated by the Regulation on accounting for inventories, approved by order of the Ministry of Finance of the Russian Federation dated 09.06.01 No. 44n (hereinafter - PBU 5/01).

To successfully complete the tasks facing the accounting of materials, it is necessary:

· have a nomenclature - a price tag;

establish a clear system of documentation and workflow;

Carry out, in accordance with the established procedure, an inventory and control random checks of the remaining materials, timely reflect their results in accounting.

Within each of the listed groups, inventories are divided into types, varieties, brands, sizes.

For the correct organization of accounting for materials at enterprises, a nomenclature-price tag is being developed.

Nomenclature - a systematized list of names of materials, semi-finished products, spare parts, fuel and other material assets used at a given enterprise. The nomenclature of material assets should contain the following data about each material: technically correct name; full description (brand, grade, size, unit of measurement, etc.); nomenclature number - a symbol that essentially replaces the listed features. If the stock price of each type of material is indicated in the nomenclature, then it is called nomenclature-price tag.

Subsequently, when issuing each document on the movement of materials, it indicates not only the name of the material, but also its item number, which makes it possible to avoid errors when making entries in the warehouse and accounting records of materials.

1.2 Features of accounting for inventories in budgetary institutions

Inventories in budgetary institutions are accounted for on account 010500000. The account is intended for accounting for inventories in the form of raw materials and materials intended for use in the course of the institution's activities, as well as for sale.

Inventories include:

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

Items used in the activities of the institution for a period exceeding 12 months, but not classified as fixed assets in accordance with the classification of the OKOF.

Finished products.

Inventories are accepted for accounting at actual cost. The actual cost of inventories acquired for a fee is recognized as follows: amounts paid in accordance with the contract to the supplier (seller), including value added tax (except for their acquisition at the expense of entrepreneurial and other income-generating activities; amounts paid organizations for organizational and consulting services related to the acquisition of material assets; customs duties and other payments related to the acquisition of material reserves; remuneration paid to an intermediary organization through which material reserves were acquired in accordance with the terms of the contract; amounts paid for procurement and delivery ( transportation services) of inventories to the place of their use, including delivery insurance; the amounts paid for bringing inventories to a state in which they are suitable for use for the planned purposes (working, sorting, packaging and improving the technical characteristics of the received stocks not related to their use); other payments directly related to the acquisition of inventories.

The actual cost of inventories is determined (decreases or increases) taking into account the sum differences that arise before the acceptance of inventories for accounting in cases where payment is made in the currency of the Russian Federation in an amount equivalent to the amount in foreign currency (conventional monetary units).

The sum difference is understood as the difference between the ruble valuation of the actually made payment, expressed in foreign currency (conditional monetary units), accounts payable for payment of material reserves, calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble valuation of this accounts payable calculated at the official or other agreed exchange rate on the date of its redemption.

The actual cost of inventories, when manufactured by the institution itself, is based on the costs associated with the manufacture of these assets.

The actual value of inventories received by the institution under a donation agreement or free of charge, as well as remaining from the disposal of fixed assets and other property, is determined based on the current market value on the date of acceptance for accounting, as well as the amounts paid by the institution for the delivery of inventories and bringing them in usable condition.

The current market value is understood as the amount of cash that can be received as a result of the sale of these assets as of the date of acceptance for accounting.

Evaluation of inventories, the value of which upon acquisition is determined in foreign currency, is made in the currency of the Russian Federation by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acceptance of inventories for accounting.

Write-off (release) of inventories is carried out at the average actual cost.

The assessment of inventories at the average actual cost is carried out for each group (type) of stocks by dividing the total actual cost of the group (type) of stocks by their number, which are formed, respectively, from the average actual cost and their amount of the balance at the beginning of the month, and the stocks received during this month.

Analytical accounting of material reserves, with the exception of food, young animals and fattening animals, is carried out on Cards of quantitative and total accounting of material assets.

Analytical accounting of food products is maintained in the Turnover sheet for non-financial assets. 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 products and the Cumulative Statement for the consumption of food products. 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 carried out by financially responsible persons in the books of registration of broken dishes.

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.

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

Items of soft inventory are marked by a financially responsible person in the presence of the head of the institution or his deputy and an accounting officer with a special stamp with indelible paint without damaging the appearance of the item, indicating the name of the institution, and when the items are put into operation, additional marking is made indicating the year and month of their issue from the warehouse . Marking stamps must be kept by the head of the institution or his deputy.

Accounting for operations on the consumption of material reserves, their disposal from operation, and movement within the institution is kept in the Journal of operations for the disposal and movement of non-financial assets.

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

In cases where there are discrepancies with the data of the supplier's documents, an Act on the acceptance of materials (form 0315004) is drawn up.

Acquisition, gratuitous receipt of inventories under an agreement with a supplier, order (notice) - debit of the corresponding accounts of analytical accounting of account 010500000 "Inventory" (010501340, 010502340, 010503340, 010504340, 010505340, 010505340, 010505340, 010505340 with suppliers and contractors”, accounts 020822660 “Reduction of receivables of accountable persons for the acquisition of inventories” (as part of the movement of objects between institutions subordinate to one main manager (manager) of budget funds of the same level, from state and municipal organizations), 040101151 “Income from receipts from other budgets of the budget system of the Russian Federation” (as part of the movement of objects between institutions of budgets of different levels) .

Posting of inventories on the basis of the actual cost formed upon their acquisition and (or) gratuitous receipt under several contracts, manufacturing in an economic way - the debit of the corresponding accounts of analytical accounting of account 010500000 "Inventory" (010501340, 010502340, 010503340, 010504340, 010505340, 01 ) and the credit of account 010604440 "Reducing the cost of manufacturing materials, finished products (works, services)".

The posting of inventories received from the liquidation of fixed assets and remaining at the disposal of the institution is reflected in the debit of accounts 010501340 "Increase in the cost of medicines and dressings", 010502340 "Increase in the cost of food", 010503340 "Increase in the cost of fuels and lubricants", 010504340 "Increase the cost of building materials”, 010505340 “Increase in the cost of soft inventory”, 010506340 “Increase in the cost of other inventories” and the credit of account 040101172 “Income from the sale of assets” .

The posting of surplus material assets identified during the inventory and the gratuitous receipt of material reserves is reflected in the debit of accounts 010501340 "Increase in the cost of medicines and dressings", 010502340 "Increase in the cost of food", 010503340 "Increase in the cost of fuels and lubricants", 010504340 "Increase in the cost building materials”, 010505340 “Increase in the cost of soft inventory”, 010506340 “Increase in the cost of other inventories” and credit of accounts 040101180 “Other income”.

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 documents:

Requirement-consignment note (f. 315006);

Menu-requirement for the issuance of food products (f. 504202);

Statement for the issuance of feed and forage (f. 04203);

Statement of the issuance of material assets for the needs of the institution (f. 504210);

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

Menu-requirement for the issuance of food products (f. 504202);

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);

The waybill (f.f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007) is used to write off all types of fuel as consumption;

Act on the write-off of inventories (f. 0504230).

Write-off of inventories is made out by the following accounting records.

The write-off of the consumption of material reserves, losses in the amount of the norms of natural loss of material reserves, as well as items of soft equipment and utensils that have become unusable, on the basis of supporting documents, is reflected in the debit of accounts 040101272 “Expenditure of inventories”, 010604340 “Increase in the cost of manufacturing materials, finished products ( works, services) and credit of accounts 010501440 “Reducing the cost of medicines and dressings”, 010502440 “Reducing the cost of food”, 010503440 “Reducing the cost of fuels and lubricants”, 010504440 “Reducing the cost of building materials”, 010505440 “Reducing the cost of soft inventory” , 010506440 "Depreciation of other inventories" .

The transfer of inventories for the manufacture of non-financial assets is reflected in the debit of accounts 010601310 “Increase in capital investments in fixed assets”, 010602320 “Increase in capital investments in intangible assets”, 010603330 “Increase in capital investments in non-produced assets”, 010604340 “Increase in the cost of manufacturing materials, finished products (works, services)" and credit accounts 010501440 "Reducing the cost of medicines and dressings", 010502440 "Reducing the cost of food", 010503440 "Reducing the cost of fuels and lubricants", 01050440 "Reducing the cost of building materials", 010505440 "Reducing the cost of soft inventory”, 010506440 “Decrease in the cost of other inventories”.

The write-off of inventories during their sale, and the identified shortages, are reflected in the debit of account 040101172 “Income from the sale of assets” and the credit of accounts 010501440 “Decrease in the cost of medicines and dressings”, 010502440 “Decrease in the cost of food”, 010503440 “Decrease in the cost of fuels and lubricants” , 01050440 "Decrease in the cost of building materials", 010505440 "Decrease in the cost of soft inventory", 010506440 "Decrease in the cost of other inventories" .

The investment of material reserves in the authorized capital of organizations is reflected in the amount of their book value in the debit of account 020402530 "Increase in the value of shares and other forms of participation in capital" and the credit of account 010500000 "Inventory" (010501440, 010502440, 010503440, 010504440, 010505040, 010507440).

Write-off of losses of inventories under emergency circumstances is reflected in the debit of account 040101273 "Extraordinary expenses on transactions with assets" and the credit of accounts 010501440 "Decrease in the cost of medicines and dressings", 010502440 "Decrease in the cost of food", 010503440 "Decrease in the cost of fuels and lubricants" , 01050440 “Decrease in the cost of building materials”, 010505440 “Decrease in the cost of soft inventory”, 010506440 “Decrease in the cost of other inventories”; 010502440 "Reducing the cost of food", 010503440 "Reducing the cost of fuels and lubricants", 01050440 "Reducing the cost of building materials", 010505440 "Reducing the cost of soft inventory", 010506440 "Reducing the cost of other inventories".

Accounting for inventories is kept on the following accounts of the Chart of Accounts of Budgetary Accounting:

01051000 "Medicines and dressings";

010502000 "Food";

010503000 "Fuels and lubricants";

010504000 "Building materials";

010505000 "Soft inventory";

010506000 "Other inventories";

010507000 "Finished products".

Account 010501000 "Medicines and dressings" is intended for accounting of medicines, components, endoprostheses, bacterial preparations, sera, vaccines, blood and dressings, etc.

Account 010502000 "Foodstuffs" is intended for the accounting of food products, food rations, milk formulas, medical and preventive nutrition, etc.

Account 010503000 "Fuels and lubricants" is designed to account for all types of fuel, fuel and lubricants: firewood, coal, peat, gasoline, kerosene, fuel oil, autol, etc.

Account 010504000 "Building materials" is designed to account for all types of building materials:

Silicate materials (cement, sand, gravel, lime, stone, brick, tiles), forest materials (round wood, lumber, plywood, etc.), building metal (iron, tin, steel, sheet zinc, etc. ), hardware (nails, nuts, bolts, hardware, etc.), sanitary materials (faucets, couplings, tees, etc.), electrical materials (cable, lamps, cartridges, rollers, cord, wire , fuses, insulators, etc.), chemical-moskative (paint, drying oil, roofing felt, etc.) and other similar materials;

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 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 assets necessary for construction and installation work.

Account 010505000 "Soft inventory" is designed to account for the following types of soft inventory:

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, short fur coats, dresses, sweaters, skirts, jackets, trousers, etc.);

Footwear, including special footwear (boots, boots, sandals, felt boots, etc.);

Sportswear and footwear (suits, boots, etc.);

Other soft goods.

Account 010506000 "Other inventories" is intended for accounting of the following types of inventories:

Special equipment for research and development, purchased under contracts with customers to ensure the fulfillment of the terms of the contracts before transferring it to the scientific department;

Young growth of all kinds of fattening animals, birds, rabbits, fur-bearing animals, families of bees, regardless of their value;

The offspring of young animals in the presence of working cattle in the institution;

planting material;

Reagents and chemicals, glass and chemical utensils, metals, electrical materials, radio materials and radio components, photographic accessories, experimental animals and other materials for educational purposes and research work, precious and other materials for prosthetics, as well as disabled equipment and vehicles for disabled people;

Household materials (light bulbs, soap, brushes, etc.) used for the current needs of institutions, stationery (paper, pencils, pens, rods, etc.);

Returnable or exchangeable containers (barrels, cans, boxes, glass jars, bottles, etc.) both free (empty) and located with material values;

Feed and fodder (hay, oats and other types of feed and fodder for animals), seeds and fertilizers;

Books, other printed products, including printed souvenir products intended for sale, except for the library fund and blank products;

Spare parts intended for the repair and replacement of worn parts in machinery and equipment, vehicles, production and household equipment;

Special purpose materials;

Other inventories;

Account 010507000 "Finished products" is intended for accounting of products manufactured in institutions as part of income-generating activities. Finished products are accepted for accounting at actual cost on the basis of the Invoice Request (f. 0315006) and are reflected in the debit of account 010507340 "Increase in the cost of finished products" and the credit of account 010604440 "Decrease in the cost of manufacturing materials, finished products (works, services)".

The write-off of finished products when they are released to the customer is reflected at the actual cost on the basis of the Invoice Claim (f. 0315006), Invoice for the release of materials to the party (f. 0315007) on the credit of account 010507440 “Reduction in the cost of finished products” and the debit of account 040101130 “Income from market sales of finished products, works, services”; the write-off of the natural loss of finished products on the basis of supporting documents is reflected in the debit of accounts 010604340 “increase in the cost of manufacturing materials, finished products (works, services), 040101272 “Expenditure of inventories” and the credit of account 010507440 “Decrease in the cost of finished products; writing off shortages of finished products is reflected in the debit of account 040101172 "Income from the sale of assets" and the credit of account 010507440 "Decrease in the cost of finished products"; writing off losses of finished products under extraordinary circumstances is reflected in the debit of account 040101273 "Extraordinary expenses on operations with assets" and the credit of account 010507440 "Reduction in the cost of finished products".

1.3 Differences in accounting for inventories in accordance with Instruction 70n and Instruction 25n

So, the financial and economic activity of a budgetary institution is impossible without the use of office supplies, spare parts for vehicles or components for computers, and household materials. All these items, in accordance with Instruction N 25n, are classified as inventories. In comparison with the previously effective Instruction N 70n, the accounting of inventories has undergone some changes.

As you know, there were technical inconsistencies in Instruction N 70n regarding the conduct of financial and economic activities of budgetary institutions. In this regard, the Ministry of Finance of Russia approved a new Instruction on budget accounting, which applies to legal relations that arose from 01/01/2006. Order of the Ministry of Finance of Russia N 25n was registered with the Ministry of Justice of Russia on April 11, 2006 (registration N 7674).

Returning to the accounting of inventories, we will consider the procedure for their accounting in accordance with Instruction N 25n and compare it with the previous one, established by Instruction N 70n.

First of all, we should dwell on the changes that affected the composition of inventories. Thus, crockery and soft goods were transferred from fixed assets to inventories. In this regard, the utensils accounted for in accordance with Instruction N 70n on account 0 101 06 00 "Industrial and household equipment", on the basis of Instruction N 25n, are reflected in account 0 105 06 000 "Other inventories". Uniforms, overalls, footwear, previously accounted for on account 0 101 08 000 "Soft inventory", in accordance with Instruction N 25n, are shown on account 0 105 05 000 "Soft inventory". This transfer of one type of non-financial assets to another is due to the streamlining of budget accounting, since, for example, the useful life of some types of soft inventory was less than the 12 months established for fixed assets, and their accounting caused disagreement among accountants regarding their inclusion in fixed assets or inventories . In addition, Order of the Ministry of Finance of Russia dated December 21, 2005 N 152n approved the Instructions on the procedure for applying the budget classification of the Russian Federation, in which soft inventory and utensils were referred to article 340 "Increase in the cost of inventories" of the ECR, which also led to accounting inconsistencies.

In view of the fact that Instruction N 25n has been in force since 01/01/2006, in our opinion, it is more expedient to transfer the entire balance of soft inventory and utensils available as of 01/01/2006 on fixed assets accounts to accounts 0 105 05 000 and 0 105 06 000 respectively. However, Instruction N 25n does not say anything about the reflection of this transfer, in this regard, one should wait for the methodological recommendations of the Ministry of Finance of Russia on the application of Instruction N 25n.

As a result of the above changes in Instruction N 25n, there was a shift in accounts as part of fixed assets and inventories compared to the previously effective Instruction N 70n, namely: accounting for jewelry and jewelry is kept on account 0 101 08 000, other fixed assets - on account 0 101 09 000, other inventories - on account 0 105 06 000, and finished products - on account 0 105 07 000. The remaining inventories are reflected in the following accounts of the Chart of Accounts for Budgetary Accounting:

0 105 01 000 "Medicines and dressings";

0 105 02 000 "Food";

0 105 03 000 "Fuels and lubricants";

0 105 04 000 Building materials.

As indicated in clause 48 of Instruction N 25n, inventories include:

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

Items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets in accordance with the All-Russian Classifier of Fixed Assets;

Finished products.

Acceptance for accounting of inventories is carried out at the actual cost, taking into account the amounts of VAT presented to the institution by suppliers and contractors (except for their acquisition (manufacturing) as part of an income-generating activity subject to VAT, unless otherwise provided by the tax legislation of the Russian Federation). From this provision it follows that in the case of the acquisition or manufacture of inventories at the expense of funds received from income-generating activities subject to VAT, and their use in this activity, inventories are accepted for accounting without VAT, which is deductible.

The actual cost of inventories is formed taking into account investments in their acquisition, confirmed by the relevant supporting documents. Investments include amounts paid in accordance with the contract to the seller, customs duties and other payments associated with the acquisition of material reserves, amounts paid for delivery to the place of their use, for bringing them to a state in which they are suitable for use, other payments. When forming the actual cost, according to Instruction N 25n, account 0 106 04 000 "Investments in non-financial assets" is used, while according to Instruction N 70n, accounting for operations on investments in inventories was not provided for when they were acquired, and all expenses were charged to account 0 105 00 000 "Inventory". However, account 0 106 04 000 is used only if the initial cost of inventories is formed on the basis of several contracts with suppliers, as well as orders.

In addition to the acquisition, inventories can be manufactured by the budgetary institution itself, received under a donation agreement from legal entities. In addition, inventories may be held by the institution under a lease or remain from the disposal of fixed assets. It is worth noting that paragraph 52 of Instruction N 25n provides that the gratuitous receipt of material reserves from institutions subordinate to different main managers of budgetary funds of the same level (as well as from state and municipal organizations), between institutions of different levels of budgets, as well as between institutions subordinate to to one main manager (manager) of budget funds, is carried out at the actual cost, as well as the amounts paid by the institution for the delivery of material reserves and bringing them into a condition suitable for use.

It is also worth considering that in accordance with paragraph 50 of Instruction N 25n, the actual cost of inventories is determined taking into account the sum differences that arise before the acceptance of inventories for accounting in cases where payment is made in the currency of the Russian Federation in an amount equivalent to the amount in foreign currency ( conventional monetary units). The sum difference is understood as the difference between the ruble valuation of the actually made payment, expressed in foreign currency (conditional monetary units), accounts payable for the payment of inventories, calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble valuation of this payable, calculated at the official or other agreed exchange rate on the date of its redemption. That is, inventories are accepted for accounting based on the established exchange rate of the Central Bank of the Russian Federation, which was in force on the date they were accepted for accounting.

In accordance with paragraph 56 of Instruction N 25n, analytical accounting of material reserves, with the exception of dishes, food, young animals, is kept in the Cards for the quantitative and total accounting of material assets, broken dishes - in the Book of registration of the battle of dishes (f. 0504044). Materially responsible persons keep records of material reserves in the Book (card) of accounting for material assets by name, grade, quantity. Accounting for operations on the consumption of material reserves, disposals, transfers within the institution is carried out in the Journal of operations for the disposal and transfer of non-financial assets.

Another change made to Instruction N 25n, when compared with Instruction N 70n, affected the 18th category of the account of the Chart of Accounts for Budgetary Accounting, which reflects the code for the type of activity. Now code 1 corresponds to budgetary activity, 2 - income-generating activity, which, in addition to entrepreneurial activity, also includes gratuitous transfer (receipt) and targeted revenues, 3 - activities with funds at temporary disposal. At the same time, code 0 was canceled, which reflected expenses that could not be attributed to a specific type of activity.

As already mentioned, when purchasing inventories, their value is formed not only by the amounts paid to the supplier or seller, but also by the amounts of transport delivery, the cost of services to bring them to a state suitable for use for the planned purposes, and other payments associated with the acquisition related inventories. The formation of the actual cost when acquiring inventories under several concluded agreements is carried out according to the debit of account 0 106 04 340 "Increase in the cost of manufacturing materials, finished products (works, services)" and the credit of accounts of analytical accounting of account 0 302 xx 730 - as an increase in accounts payable for settlements with suppliers and contractors, accounts 0 208 xx 660 - as a decrease in accounts receivable of accountable persons, as well as accounts 0 401 01 151 "Income from other budgets of the budget system of the Russian Federation", 0 401 01 152 "Income from the transfer of supranational organizations and foreign governments States", 0 401 01 153 "Income from transfers of international financial organizations", 0 401 01 180 "Other income", 0 107 03 440 "Decrease in the cost of materials in transit", 0 304 04 340 "Internal settlements between the main managers (managers) and recipients of funds for the acquisition of inventories.

At the same time, when purchasing inventories under one contract, transactions should be executed on the debit of the analytical accounting accounts of account 0 105 00 000 "Inventory" and the credit of the accounts of analytical accounting of account 0 302 00 000 "Settlements with suppliers and contractors", accounts 0 208 22 660 "Reduction of receivables of accountable persons for the purchase of materials", 0 304 04 340 "Internal settlements between the main managers (managers) and recipients of funds for the acquisition of material reserves", 0 401 01 180 "Other income", 0 401 01 151 "Income from receipts from other budgets of the budget system of the Russian Federation.

The posting of inventories in the event of the formation of their actual value upon acquisition under several contracts (at the expense of additional expenses) is reflected in the debit of the corresponding accounts of the analytical accounting of account 0 105 00 000 "Inventory" and the credit of account 0 106 04 440 "Reduction in the cost of manufacturing materials, finished products (works, services).

Due to the fact that many organizations work on an advance payment, if it is included in the contract for the purchase of inventories, the operations in accounting, in accordance with Instruction N 25n, will be reflected in the debit of account 0 206 22 000 "Calculations on advances issued for the purchase of inventories " and credit of accounts 0 210 01 610 "Disposal of funds of the institution from bank accounts", 0 304 04 340 "Internal settlements between the main managers (managers) and recipients of funds for the acquisition of inventories" .

Please note: in connection with the release of Decree of the Government of the Russian Federation of February 22, 2006 N 101 "On measures to implement the Federal Law" On the Federal Budget for 2006 "in 2006 compared to 2005 to contracts for which it is allowed to provide for advance payments in the amount of 100%, added contracts for the purchase of fuels and lubricants.

Consider, for example, the situation of acquiring inventories at the expense of budgetary funds.

In April 2006 RSU "Kozhlasolinsky psycho-neurological boarding house" entered into an agreement with LLC "KAPREMONT" for the purchase of building materials in the amount of 118,000 rubles. (including VAT - 18,000 rubles) and a tea service in the amount of 2360 rubles. (including VAT - 360 rubles). For the delivery of products, the management paid LLC "Trnsportir" 1,500 rubles. (including VAT - 228.8 rubles). Payment is made at the expense of budgetary funds.

In accounting, these transactions will be reflected as follows:

			Sum, rub.
Reflected cost inventories
Reflected cost transport delivery
Capitalized Construction Materials to the institution's warehouse
Credited tea warehouse service
Paid transport services
Paid material reserves

It should be noted that when posting inventories, the cost of transport delivery is proportionally included in the cost of building materials and a tea set.

Next, we will reflect the procedure for the gratuitous receipt of material reserves, established by Instruction No. 25n and determining their receipt from institutions subordinate to both different main managers of one or different levels of budgets, and one main manager (manager) of budget funds. When determining the level of the budget, one should refer to Art. 10 of the RF BC, according to which the budget system of the Russian Federation consists of budgets of the following levels:

Federal budget and budgets of state off-budget funds;

Budgets of subjects of the Russian Federation and budgets of territorial state extra-budgetary funds;

Local budgets, including:

Budgets of municipal districts, budgets of urban districts, budgets of intra-city municipalities of the federal cities of Moscow and St. Petersburg;

Budgets of urban and rural settlements.

Previously, this procedure for the gratuitous transfer of material reserves was not prescribed in Instruction No. 70n.

The actual cost of gratuitously received material reserves is formed taking into account the costs incurred to obtain them. So, in case of gratuitous receipt of inventories on the basis of costs under several concluded contracts, such operations are reflected in the same way as when acquiring inventories, taking into account the costs of several contracts, that is, through account 0 106 04 340 "Increase in the cost of manufacturing materials, finished products (works, services)", and if they are received free of charge without taking into account additional costs - on the debit of accounts of analytical accounting of account 0 105 xx 340 "Inventory" and credit of accounts 0 304 04 340 "Internal settlements between the main managers (managers) and recipients of funds for the acquisition of inventories" (as part of the movement of objects between institutions subordinate to one main manager (manager) of budget funds), 0 401 01 180 "Other income" (as part of the movement of objects between institutions subordinate to different main managers (managers) of budget funds of one level, state and municipal institutions) , 0 401 01 151 "Revenues from receipts from other budgets of the budget system of the Russian Federation" (as part of the movement of objects of material reserves between institutions of different levels) .

The movement of inventories within the institution is defined in clause 58 of Instruction N 25n and reflects the movement of inventories when changing the materially responsible person, and in accounting it looks like this: the debit of account 0 105 00 000 "Inventory" and the credit of the corresponding accounts of the analytical accounting of account 0 105 00 000 "Inventory".

When reflecting in the accounting records of inventories received from the disposal of fixed assets and which remain at the disposal of the institution, it should be borne in mind that, in accordance with clause 52 of Instruction N 25n, the actual cost of these inventories is formed based on their current market value as of the date of acceptance of accounting , as well as the cost of concluded contracts for transport delivery, services for bringing inventories to a state suitable for use for the planned purposes. The current market value of inventories is the amount of money that can be received as a result of their sale on the day of acceptance for accounting.

When posting inventories, they must be reflected as income received related to the sale of assets: debit of accounts of analytical accounting account 0 105 xx 340 - increase in the cost of inventories and credit of account 0 401 01 172 "Income from the sale of assets".

Let's consider this situation with an example.

The Russian State University liquidated an object of fixed assets (a car) with a book value of 250,000 rubles, for which 100% depreciation was charged. Spare parts received from liquidation are estimated at 5,000 rubles.

In accounting transactions will be reflected as follows:

The procedure for writing off inventories depends on their types. So, if food products are written off when they are released from the warehouse for operation for the needs of the institution on the basis of the Menu-requirement (f. 0504202), then soft equipment and utensils are written off after they become unusable. As mentioned above, according to Instruction N 25n, soft inventory and utensils are included in inventories. At the same time, the procedure for their write-off remained the same - as before their withdrawal from fixed assets, the write-off is carried out according to the Act for the write-off of soft and household equipment (f. 0504143). Write-off of fuels and lubricants is carried out according to the Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007 - depending on the types of road transport). The remaining inventories are written off under the Act for the write-off of inventories (f. 0504230), drawn up by a commission appointed on the basis of an order from the head of the institution, and drawn up in two copies, one of which is handed over to the accounting department, and the other is transferred to the materially responsible person.

It is necessary to pay attention to the change reflected in Instruction N 25n in relation to determining the cost of writing off inventories. So, if earlier, in Instruction N 70n, the write-off was carried out at the average actual cost, now it is also carried out at the actual cost of each unit. A clarification has also been made to reflect the assessment of the average actual cost, namely: the assessment of material reserves at the average actual cost is carried out for each group (type) of stocks by dividing the total actual cost of the group (type) of stocks by their number, which are formed, respectively, from the average actual cost and the amount of the balance at the beginning of the month and the inventory received during the current month as of the date of write-off (vacation) (clause 55 of Instruction N 25n). This estimate is formed taking into account the balance of inventories at the beginning of the month and their quantity received during the current month. The average price for a group (type) of stocks is calculated at the end of the month after the posting of the received material stocks and, based on it, the amount of write-off of each material is calculated.

Consider, for example, the procedure for estimating inventories at an average actual cost.

As of March 1, 2006, there were 10 office supplies (staplers) in the RSU "Kozhlasolinsky psycho-neurological boarding house". at a price of 103 rubles, in total for the amount of 1030 rubles, building materials (cartridges for electric lamps) in the amount of 3 pcs. at a price of 20 rubles. for a total of 60 rubles. Purchased during the month:

4 staplers at a price of 98 rubles. for a total amount of 392 rubles;

10 cartridges for electric lamps at a price of 63 rubles. for a total of 630 rubles.

Issued to accounting staff:

6 staplers;

12 cartridges for electric lamps.

In addition, in March, worn-out overalls were written off at a price of 500 rubles. for a total amount of 1500 rubles.

Let us determine the average cost of staplers and lampholders issued from the warehouse using the average actual cost method and the total cost of the indicated inventories for March 2006.

1. First, we calculate the average actual cost of one unit of a stapler and a cartridge for electric lamps:

(1030 + 392) rub. / (10 + 4) pcs. = 101.5 rubles. for the stapler;

(60 + 630) rub. / (3 + 10) pcs. = 53 rubles. for a lamp socket.

2. Let's determine the total cost of spent inventories in March 2006:

101.5 rubles x 6 pcs. = 609 rubles. - staplers;

53 rub. x 12 pcs. = 636 rubles. - cartridges for electric lamps.

In accounting, the reflection of the write-off of inventories spent for the needs of the military unit, as well as items of soft inventory and utensils that have become unusable on the basis of supporting documents (sheet of issuance of inventories for the needs of the institution (f. 0504210), write-off acts (f. 0504230, 0504143 ), the book of registration of the battle of dishes (f. 0504044)) is made on the debit of account 0 401 01 272 "Expenditure of inventories" and the credit of accounts 0 105 04 440 "Decrease in the cost of building materials", 0 105 05 440 "Decrease in the cost of soft inventory", 0 105 06 440 "Decrease in the cost of other inventories."

Inventories can also be written off upon transfer for the manufacture of non-financial assets (for example, the transfer of spare parts for the modernization of vehicles, building materials for the construction of premises, etc.), sale and identification of shortages, investment of material reserves in the authorized capital of organizations. In addition, write-offs are made in case of detection of losses in emergency situations.

CHAPTER 2 ACCOUNTING OF MATERIAL RESERVES IN RGU "KOZHLASOLINSKAYA PSYCHONEUROLOGICAL BOARDING HOUSE"

2.1 Characteristics of the RSU "Kozhlasolinsky psycho-neurological boarding house"

The Republican State Institution "Kozhlasolinsky Psychoneurological Boarding House" (KPNDI) was established on the basis of Order N 6-R of January 4, 1978 and operates in the manner prescribed by the Civil Code of the Russian Federation, the Federal Law "On Non-Commercial Organizations", the charter and other legislative acts Russian Federation and the Republic of Mari El.

The republican state institution "KPNDI" is an object of republican property and is under the jurisdiction of the Ministry of Social Protection of the Population and Labor of the Republic of Mari El.

The founder of the republican institution KPNDI is the Ministry of Property of the Republic of Mari El.

The institution is a legal entity, a non-profit organization financed from the budget of the Republic of Mari El. In its activities, it is guided by the current legislative acts and the charter.

Kozhlasolinsky psycho-neurological boarding house, a stationary institution, is intended for permanent residence of disabled people who need care, medical assistance and social protection. As of January 1, 2006, there were a total of 213 people living with disabilities, including: men - 213 people, of which 27 people who are bedridden, 25 people able to work on the opinion of a doctor, the number of groups - 4, the number of trainees - 12 people, the number of residents in the department of mercy - 14 people. The planned number of bed-days is 69345, actually completed - 72453 bed-days. The actual cost of one bed-day for meals: budget - 19.73 rubles, off-budget - 23.99 rubles; for medicines: budget - 3.83 rubles, for soft inventory - budget - 0.29 rubles, off-budget - 14.28 rubles.

The main activities are;

Social services provided by the institution;

Provision of medical and preventive care;

Provision of rational, including dietary nutrition, taking into account their age and state of health;

Creation of a favorable microclimate;

Carrying out, together with institutions, cultural work, taking into account the state of health, the age of those provided.

In order to achieve its goals, the institution has the right to make any transactions with legal entities and individuals not prohibited by the legislation of the Russian Federation.

The institution performs work on the planning and implementation of activities related to its mobilization readiness.

For the implementation of medical and labor activities of the institution, medical and industrial (labor) workshops, a subsidiary farm with the necessary equipment and transport are created.

The organization of medical-industrial (labor) workshops and subsidiary farms is carried out in the manner and on the basis of the current legal acts of the Russian Federation and the RME.

The institution has separate property in operational management, which is the state property of the Republic of Mari El, accounted for on its independent balance sheet, is liable for its obligations with the funds at its disposal. In case of their insufficiency, the subsidiary responsibility for the obligations of the institution shall be borne by its owner.

May, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court.

The property of the institution is fixed assets and working capital, as well as other valuables, the value of which is reflected in the independent balance sheet of the institution.

The property of the institution, in order to ensure its statutory activities, is transferred to it for operational management.

The sources of property formation are:

Monetary and material contributions of the founder;

Income received from the sale of works and services, as well as from other types of economic activity;

Income from securities;

Bank loans and other loans;

Capital investments and subsidies from budgets;

Income from the use of intangible assets, including rights to use land, natural resources, patents, licenses, know-how, software products, monopoly privileges, including licenses for certain types of activities, trademarks and trademarks, as well as financial investments in securities of other enterprises and organizations;

Other sources not prohibited by the legislative acts of the Russian Federation.

The institution owns, uses and disposes of the property assigned to it in the operational management in accordance with its purpose, charter, legislation of the Russian Federation and the Republic of Mari El.

Property of an institution acquired from income
from permitted business activities, received without
attracting state property for these purposes, comes
at the independent disposal of the institution and is accounted for on a separate balance sheet.

The institution is not entitled to alienate the real estate assigned to it in operational management, lease it, pledge it, make it as a contribution to the authorized (reserve) capital or otherwise dispose of this property.

When exercising the right of operational management of property, the institution is obliged:

Effective use of property;

Ensure the safety and use of property strictly for its intended purpose;

Prevent deterioration of the technical condition of the property; this requirement does not apply to deterioration associated with the normative wear and tear of property during operation;

Carry out capital and current repairs of property;

Calculate depreciation deductions on the worn out part of the property.

The property of an institution assigned to it in operational management may be withdrawn either completely or partially only in the following cases:

When deciding on liquidation;

During the reorganization of the enterprise.

Withdrawal and alienation of property is carried out by decision of the Government of the Republic of Mari El or the Ministry of Property of Mari El.

Control over the intended use and safety of property assigned to the institution on the right of operational management is carried out by the relevant committee for state property management in the manner prescribed by law.

The institution builds its relations with other institutions, enterprises, organizations and citizens in all areas of activity on the basis of agreements and contracts.

In order to achieve its goals, the institution has the right to:

Engage in entrepreneurial activities not prohibited by law and corresponding to the goals of the activity, which is provided for by the charter;

Engage other institutions, organizations, enterprises and individuals to carry out their activities on an economically beneficial contractual basis;

Acquire and lease, in the course of economic activity, fixed and current assets at the expense of the financial resources available to him, temporary financial assistance and loans and credits received for these purposes;

Create separate subdivisions (branches, representative offices) with the right to open a current account, acting on the basis of the Regulations approved by the founder. Separate subdivisions are endowed with property accounted for on a separate balance sheet of the Institution.

The institution is required to:

Submit to the management body the necessary cost estimate and financial documentation in full approved forms and for all types of activities:

Coordinate with the branch management body the structure of the Institution;

Provide its employees with safe working conditions;

Ensure the transfer of documents of scientific and historical significance to the state storage in archival funds in accordance with the agreed list of documents;

Ensure the accounting and safety of documents on personnel, military registration and booking of those liable for military service, as well as their timely transfer to state storage in the prescribed manner during the reorganization or liquidation of legal entities;

Carry out operational accounting of the results of production, economic and other activities, keep statistical and accounting reports, report on the results of activities in the manner and within the time limits established by the legislation of the Russian Federation.

Control over the activities of the institution is carried out by the governing body, financial and other state bodies within their competence and in the manner prescribed by current legislation.

The supreme governing body of the institution is the founder. The exclusive competence of the founder includes the following issues:

Changing the charter of the institution;

Determination of priority areas of activity of the institution, the principles of formation and use of its property;

Formation of executive bodies and their early termination.

The highest official of the Institution is its head, appointed and dismissed by the sectoral management body.

The head carries out the current management of the activities of the institution and is controlled by the sectoral management body.

The head performs the following functions and responsibilities for organizing and ensuring the activities of the institution:

Acts without a power of attorney on behalf of the Institution, represents its interests in state bodies, enterprises, organizations, institutions;

Within the limits established by this Charter and legislation, manages the property of the Institution, concludes contracts, issues powers of attorney;

Opens settlement and other accounts of the Institution;

Approves the staffing table, structure and estimates;

Within its competence issues orders and gives instructions that are mandatory for all employees of the Institution;

Maintains records and reservations for military personnel.

The head, in agreement with the sectoral management body, determines the number, qualification and staff composition, accepts (appoints) and dismisses employees, concludes labor agreements (contracts) with him.

The labor collective of the Establishment consists of all employees participating by their labor in its activities on the basis of an employment contract (contract).

Control, coordination and practical assistance of the institution in its activities is carried out by the Ministry of Social Protection of the Population and Labor of the Republic of Mari El.

The institution has the right to attract employees to work part-time and under civil law contracts, independently determines the procedure for hiring and dismissing employees, the working day.

All work is carried out in compliance with the established rules and regulations for safety and industrial sanitation. Employees of the Institution are subject to social, medical insurance and social security, for the implementation of which the Institution makes contributions to the state social insurance fund and pension fund in the prescribed manner.

2.2 Normative-legal support of the organization of inventory accounting. Material Accounting Tasks

The main tasks of accounting for inventories:

Control over the receipt of materials in the organization in terms of volume and assortment;

Control over compliance with the norms of industrial consumption and accurate distribution by calculation objects in order to obtain reliable indicators of the cost of production and certain types of products;

Control over the compliance of warehouse stocks with established norms, ensuring uninterrupted production of products

Control over the safety of inventories in the places of their storage and movement;

Correct and timely documentary reflection of the operations of procurement, receipt, release of materials and settlements with suppliers;

Identification of actual costs associated with the procurement of inventories;

Timely identification of unnecessary and surplus stocks for the purpose of their possible sale or identification of other opportunities for their involvement in circulation;

Carrying out stock efficiency analysis .

To fulfill the tasks of accounting for materials, it is necessary:

Availability of properly equipped warehouses and pantries or specially adapted areas (for open storage stocks);

Placement of stocks in sections of warehouses, and inside them in separate groups and standard sizes (in stacks, racks, on shelves, etc.) in such a way that they can be quickly accepted, issued and checked for availability; in the places of storage of each type of stocks, a label should be attached indicating data on the stocks located;

Equipping stock storage sites with weighing facilities, measuring instruments and measuring containers;

The use of centralized delivery of materials from the organization's warehouses to workshops (subdivisions) according to agreed schedules, and at construction sites from suppliers, base warehouses and picking sites directly to construction sites according to picking lists; reduction of unnecessary intermediate warehouses and pantries;

Determination of the list of central (basic) warehouses, warehouses (storerooms), which are independent accounting units;

Establishment of the procedure for rationing the consumption of stocks (development and approval of norms for the release of materials to divisions of the organization);

Establishing the procedure for the formation of accounting prices for reserves and the procedure for their revision;

Determination of the circle of persons responsible for the acceptance and release of stocks (warehouse managers, storekeepers, forwarders, etc.), for the correct and timely execution of these operations, as well as the safety of the stocks entrusted to them; conclusion with these persons in accordance with the established procedure of written agreements on liability; dismissal and relocation of materially responsible persons in agreement with the chief accountant of the organization;

Determination of the list of officials who are granted the right to sign permits (passes) for the export of stocks from warehouses and other places of storage of the organization;

Availability of a list of persons entitled to sign primary documents, approved by the head of the organization in agreement with the chief accountant (the list indicates the position, last name, first name, patronymic and level of competence (type or type of operation for which this person has the right to make a decision).

At present, the legal and regulatory framework for accounting for material values is very important.

As you know, there were technical inconsistencies in Instruction No. 70n regarding the conduct of financial and economic activities of budgetary institutions. In this regard, the Ministry of Finance of Russia approved a new Instruction on budget accounting, which applies to legal relations that arose from 01/01/2006. Order of the Ministry of Finance of Russia No. 25n was registered with the Ministry of Justice of Russia on April 11, 2006 (registration No. 7674).

This order made some additions to the purpose of account 105 "Material reserves" in comparison with the previous order of the Ministry of Finance No. 70n.

2.3 Synthetic and analytical accounting of inventories in a republican state institution

The material reserves in the RSU "Kozhlasolinsky psycho-neurological boarding house" include:

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

Items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets in accordance with the OKOF;

Finished products.

Inventories are accepted for accounting at actual cost (in accordance with clause 49 of Instruction N 25n). The actual cost of inventories is formed depending on how the inventory ended up in the warehouse of the institution.

The organizational and administrative document regulating the work of the accounting department of the institution indicates the procedure:

Printouts of inventory cards of fixed assets (f. 0504031, f. 0504032) and other documents on the accounting of fixed assets (f. 0504033 - 0504035);

Assignment of inventory numbers;

Drawing inventory numbers on accounting objects;

Library fund accounting;

Write-offs of fixed assets and approval of write-offs due to dilapidation and (or) the fact of the impossibility of its further use.

Also self-defined features:

Accounting on the balance sheet of OS objects - computer equipment, computers (automated workstations - AWS) and other fixed assets in relation to the completeness of accounting objects;

Analytical accounting for fixed assets (name, materially responsible persons, places of storage, territorial location of the object, taking into account the peculiarities of calculating and paying tax on property of organizations in accordance with tax legislation), as well as in the context of grouping types of accounting;

Treasury property accounting;

Accounting for operations related to centralized supplies and gratuitous transfer. These provisions are especially important for institutions with separate divisions.

The actual cost of inventories purchased for a fee in a republican state institution is formed by:

Amounts paid in accordance with the contract to the supplier (seller);

Costs directly related to the acquisition of inventories.

At the same time, the amounts of value added tax presented to the institution by suppliers and contractors are not taken into account on the condition of the acquisition, creation (manufacture) of tangible assets within the framework of income-generating activities subject to value added tax.

The actual cost of inventories made in the boarding house is formed by the costs associated with the creation, manufacture of these assets (in accordance with clause 51 of Instruction N 25n).

The actual cost of materials received free of charge or received after the disposal of property is determined by the RSU based on the current market value, as well as the amounts paid by the institution for the delivery of material reserves and bringing them into a condition suitable for use. The current market price is formed on the date of acceptance of inventories for accounting and is equal to the amount of money that could be received as a result of the sale of these assets on the date of acceptance for accounting (clause 52 of Instruction N 25n).

The current market value is determined at the RSU "Kozhlasolinsky psycho-neurological boarding house" on the basis of:

Price monitoring carried out by the commission;

An act of donation (donation) or another document confirming the fact of a gratuitous transfer of property, provided that the document contains the current market value of the object.

In case of gratuitous receipt of material reserves from budgetary institutions of the Russian Federation, as well as from state and municipal organizations, the assessment of material reserves is carried out on the basis of the actual cost, taking into account the amounts paid by the institution for the delivery of material reserves and bringing them into a condition suitable for use (in accordance with paragraph 1 of Art. 52 Instructions N 25n).

Inventory, the value of which, according to the contract, is determined in conventional units, is reflected in the accounting in the currency of the Russian Federation by recalculating the amount in foreign currency at the rate of the Central Bank of Russia, effective on the date the inventory was accepted for accounting. Amount differences arising from the payment of such contracts are included in the actual cost of the inventory before it is accepted for budget accounting.

The formation of the actual cost of inventories is carried out on the following accounts of budget accounting:

In the event of their acquisition or free receipt, with the exception of centralized delivery, without additional costs associated with their acquisition (receipt) and bringing them into a usable condition, on the relevant accounts of the analytical accounting of account 0 105 00 000 "Inventory". Sections of the nomenclature of accounting objects, materially responsible persons and places of storage are also created;

In the case of acquisition, creation (manufacturing) and gratuitous receipt, subject to the presence of expenses associated with their acquisition (receipt) and bringing them into a usable condition - on account 0 106 04 000 "Production of materials, finished products (works, services) "in the context of the formed accounting objects and types (codes) of costs for each acquired, created (manufactured) inventory;

In case of receipt within the framework of centralized supply - on account 0 106 04 000 "Production of materials, finished products (works, services)" in the context of transferred accounting objects and types (codes) of costs for each received material stock;

In the event of the manufacture, including by the institution's own resources (by an economic method), of property accounted for as part of inventories, as well as the manufacture of finished products - on account 0 106 04 000 "Manufacture of materials, finished products (works, services)" in the context of manufactured objects of accounting and types (codes) of costs for each of the created inventories.

Non-invoiced deliveries to the RSU "Kozhlasolinsky psycho-neurological boarding house" are accounted for in the amount of received valuables, determined based on the price and conditions stipulated in the contracts.

Analytical accounting of investments in inventories is carried out in a multi-graph card (f. 0504054). The registration of inventories formed at the actual cost is carried out on the basis of the requirement-invoice (f. 0306015), approved by the institution for individual operations in accordance with the developed provisions for accounting for inventories. Analytical accounting of inventories is carried out using the material report of responsible persons and storage locations.

Accounting is carried out according to the relevant accounts of the analytical accounting of account 0 105 00 000 "Material reserves" by groups, taking into account the specifics of the execution of the corresponding level of the budget of the budget system of the Russian Federation.

Features of the formation of the cost of inventory accounting objects, arising from the specifics of the management of the institution, were developed and approved by the chief accountant in agreement with the head of the institution.

With regard to the specifics of the implementation of budget execution, for example, the group "Other inventories", account 0 105 00 000 "Inventories" is divided into additional:

Spare parts;

Household materials;

Fuels and lubricants;

Such an expansion of the grouping of accounting objects is reflected in the corresponding accounts of budget accounting with an expanded (supplemented) code of analytical accounting regarding the grouping (in accordance with clause 9 of Instruction N 25n).

The procedure for determining the cost of decommissioned (disposed of, including for internal movement) inventories in the context of accounting groups is determined by clause 55 of Instruction N 25n, these are:

The actual cost of each unit of inventory;

Average actual cost.

At the same time, the assessment of inventories at the average actual cost is made for each group (type) of stocks by dividing the total actual cost of the group (type) of stocks by their number, which is formed respectively from the average actual cost and the amount of the balance at the beginning of the month and the stocks received during the current month on the date of write-off (vacation).

The new Budget Accounting Instruction has introduced a number of changes to inventory accounting. An analysis of the compliance of the provisions of Instructions No. 70n and No. 107n made it possible to identify a number of the following main differences in the accounting of a budgetary institution:

1. The composition of inventories. In the new Instruction, a number of objects related to low-value items were removed from the composition of inventories, which were transferred to the composition of fixed assets. These include: utensils, soft furnishings and items with a service life of more than 12 months, reflected in the OKOF.

2. Criteria for classifying items as inventories. In accordance with Instruction N 107n, for items with a service life of more than 12 months, a cost criterion was applied (50 minimum wages). In the new Instruction, the criterion for classifying such items as inventories is their presence in the OKOF.

3. Generalization and regrouping of items according to accounting accounts.

4. Formation of the actual cost of inventories. The new Instruction provides for the inclusion of transportation costs for the delivery of food, medicines, etc. in the actual cost of stocks.

5. Changing the accounting methodology for accounting transactions related to the movement of inventories.

In accordance with the new Instruction on budget accounting N 70n, inventories include:

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

Items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets in accordance with the classification of OKOF (All-Russian Classifier of Fixed Assets).

Attributing a number of objects used for more than 12 months to inventories causes a number of difficulties. In accordance with the Guidelines for the implementation of the Budget Accounting Instructions approved by Order of the Ministry of Finance of Russia dated February 24, 2005 N 26n (clause 5.8), if, when transferring balances of non-financial assets and accepting new objects of non-financial assets for accounting, it is impossible to attribute them to certain sections of the OKOF , then these objects are reflected in the accounting on account 10110000 "Other fixed assets".

It is advisable in the accounting policy of the RSU "Kozhlasolinsky psycho-neurological boarding house" it is necessary to reflect an approximate list of objects used for more than 12 months, which are related to inventories.

Inventories are accepted for accounting at actual cost. The procedure for the formation of the actual cost of inventories in the RSU is indicated in Appendix 1.

When forming the actual cost of inventories purchased for a fee, you should pay attention to two aspects.

1. Value added tax is included in the actual cost in case of purchase of stocks:

at the expense of budgetary funds;

Through earmarked funds;

At the expense of funds received from entrepreneurial activities, if these reserves are used in budgetary activities.

If stocks are purchased at the expense of funds received from entrepreneurial activity and used in this activity, the value added tax is reflected on a separate account 21001000 "VAT calculations on acquired material assets, works, services".

2. The costs of delivery of inventories are included in the initial cost. In accordance with the previous Instruction, these expenses for the purchase of food and medicines were reflected in a separate item as direct transportation costs. There is no such exception in the new Instructions. When delivering various types of inventories at a time, it becomes necessary to allocate such costs. In the accounting policy of the institution in question, this method should be indicated. The least time-consuming of the possible is the method "in proportion to the cost of delivered inventories."

The average actual cost when inventory is written off is determined as follows:

SPS \u003d (Co + Sp) x Ks: (Ko + Kp), (1)

where SPS - the average actual cost of reserves;

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

Cn - the cost of incoming stocks for the month;

Кс - the number of decommissioned stocks per month;

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

Kp - the number of incoming stocks per month.

Thus, in the republican state institution "Kozhlasolinsky psycho-neurological boarding house" the average actual cost of food (oranges) in July 2005 was:

SPS \u003d (908 + 13981.80) x 442.2: (28.72 + 453.50) \u003d (13654.08 rubles)

To ensure the normal course of the institution's activities, a regular and uninterrupted supply of material assets is necessary.

The material values at the flax mill come through the following channels:

§ from suppliers;

§ accountable persons;

§ own production.

Visually, all channels of receipt can be depicted in the form of a diagram shown in Figure 1.

Rice. 1. Channels of receipt of material reserves in the RSU "Kozhlasolinsky psycho-neurological boarding house"

To systematize and more fully understand the consumption of material reserves, we will draw up a scheme of operations for the consumption of materials and present it in Figure 2.

Rice. 2. Documentation of operations for the expenditure of materials in the RSU "Kozhlasolinsky psycho-neurological boarding house"

Such a combination of expenditure documents and inventory cards reduces the amount of accounting work and enhances control over compliance with stock standards.

The forms of documentary accounting of material reserves used in the RSU "Kozhlasolinsky psycho-neurological boarding house" are reflected in Appendix 2.

For practical purposes, it is important to identify differences in accounting for inventories in accordance with the new and old Instructions. This will allow you to accurately keep records in the RSU "Kozhlasolinsky psycho-neurological boarding house". Correspondence of inventory accounts of the new and old Instructions is reflected in Appendix 3.

The composition of inventories by their groups is quite fully reflected in Instruction N 70n. However, a number of statements require specification by the provisions of the accounting policy. Expensive medicines are attributed by all institutions to account 10501000 "Medicines and dressings". At the same time, the criterion of "high cost" is established in the accounting policy of the institution in question. Spare parts for vehicles issued to replace worn ones are recorded on off-balance account 09. The Instruction presented a list of such valuables (engines, batteries, tires, tires, etc.), but did not close it. Therefore, in the accounting policy of the RSU "Kozhlasolinsky psycho-neurological boarding house" it is necessary to define a closed list of values to be recorded on the off-balance account 09.

Upon receipt of stocks in the republican state institution "Kozhlasolinsky psycho-neurological boarding house", the following entries are made in the accounting:

1. Inventories were received from the supplier CJSC Parus-Plus for a fee on July 3, 2006 in the amount of 26144.14 rubles:

In terms of inventory value:

To 30220730 "Increase in accounts payable for the acquisition of inventories" - in the amount of 26144.14 rubles;

2. Receipt of inventories under the donation agreement of Konfrut LLC in the amount of 5600 rubles:

D 10500340 "Increase in the cost of inventories"

To 40101180 "Other income" - in the amount of 5600 rubles.

3. Acquisition of inventories - gasoline by an accountable person Nikolai Borisovich Belkov in the amount of 354.90 rubles:

D 10500340 "Increase in the cost of inventories" with specification for the relevant accounts of analytical accounting

To 20814660 "Reduction of receivables of accountable persons for the purchase of materials" - in the amount of 354.90 rubles.

4. Posting of materials received from the liquidation of the VAZ 2107 vehicle in the amount of 16,700 rubles:

D 10500340 "Increase in the cost of inventories" with specification for the relevant accounts of analytical accounting

To 40101172 "Income from the sale of assets" - in the amount of 16,700 rubles.

5. When posting manufactured inventories, the following accounting entry is made:

D 10500340 "Increase in the cost of inventories" with specification for the relevant accounts of analytical accounting

K 10604440 "Reducing the cost of manufacturing materials, finished products (works, services)".

When writing off inventories, the following entries are made in the accounting of RGU:

1. Write-off of spent inventories, as well as, based on the results of the inventory, write-off of shortages within the limits of natural loss. Medicines were spent in the amount of 1238 rubles.

To 10500440 "Decrease in the cost of inventories" - in the amount of 1238 rubles.

2. Transfer of inventories for manufacturing:

Fixed assets in the amount of 5630 rubles:

D 10601310 "Increasing capital investments in fixed assets",

To 10500440 "Decrease in the cost of inventories" - in the amount of 5630 rubles;

Inventories in the amount of 462 rubles:

D 10604340 "Increase in the cost of manufacturing materials, finished products (works, services)"

To 10500440 "Decrease in the cost of inventories" - in the amount of 462 rubles.

3. Write-off of shortage of inventories in the amount of 212 rubles:

D 40101172 "Income from the sale of assets"

To 10500440 "Decrease in the cost of inventories" - in the amount of 212 rubles.

4. Write-off of inventories acquired at the expense of funds received from business activities used in the budget in December 2005 in the amount of 5730 rubles:

D 40103000 "Financial result of previous reporting periods"

To 10500440 "Decrease in the cost of inventories" - in the amount of 5730 rubles.

5. Write-off of spare parts for vehicles issued in exchange for worn ones in the amount of 5280 rubles:

D 40101272 "Expenditure of inventories"

To 10505440 "Decrease in the cost of other inventories" - in the amount of 5280 rubles.

At the same time, these values are accounted for on the off-balance account 09 also in the amount of 5280 rubles.

Within a month, the republican state institution received food products of the type wheat flour in the amount of 650 kg in the amount of 6,250 rubles from Firm Souvenir LLC. (including VAT 953 rubles):

In the amount of 200 kg at a price of 9 rubles / kg (including VAT 1.37 rubles);

In the amount of 50 kg at a price of 9.50 rubles / kg (including VAT 1.45 rubles);

In the amount of 400 kg at a price of 9.94 rubles / kg (including VAT 1.52 rubles). Payment for products was made as follows:

1000 rub. was paid before the products arrived at the organization (advance payment);

5250 rub. paid after receipt of products in the institution.

At the beginning of the month, the balance of this type of food was listed in the account in the amount of 80 kg in the amount of 728 rubles.

Within a month, 670 kg of products of this type were consumed.

The following entries have been made in the account.

Food products purchased and used in the process of budgetary activities

1. Transfer of advance payment to Firm Souvenir LLC:

D 120611560 "Increase in accounts receivable for advances issued for the purchase of inventories"

To 1304053340 "Settlements for payments from the budget with the bodies organizing the execution of budgets, for the acquisition of inventories" - in the amount of 1000 rubles.

2. Receipt of food from suppliers:

D 110502340 "Increasing the cost of food"

To 130220730 "Increase in accounts payable for the acquisition of inventories" - in the amount of 6250 rubles.

3. Transfer of funds to suppliers in payment for food received:

To 1304053340 "Settlements on payments from the budget with the bodies organizing the execution of budgets, for the acquisition of inventories" - in the amount of 6250 rubles.

4. Offset of previously listed advances:

D 130220830 "Reduction of accounts payable for the acquisition of inventories"

To 120611560 "Decrease in accounts receivable for advances issued for the purchase of inventories" - in the amount of 1000 rubles.

5. Write-off of consumed food:

D 140101272 "Expenditure of inventories" - in the amount of 6404.47 rubles.

K 110502440 "Reducing the cost of food"

Determination of the cost of food consumed:

(728 + 6250) x 670: (80 + 650) = 6404.47 rubles.

So, the main aspects of accounting for inventories are considered in accordance with the new Instruction on budget accounting in the republican state institution "Kozhlasolinsky psycho-neurological boarding house". However, when organizing inventory accounting, special attention should be paid to inventory accounting and the validity of their write-off. In order to preserve budgetary funds, institutions can be recommended to develop norms for writing off those materials for which such norms are not available at the state or industry level. It is also advisable to use them when planning estimates of income and expenses. In this regard, it is advisable to consider issues related to the control of inventories in the budgetary institution under consideration.

CHAPTER 3 ORGANIZATIONAL MODEL FOR ASSESSING THE EFFICIENCY OF INTERNAL CONTROL PROCEDURES IN STOCK STORAGE

In the sphere of budgetary institutions, all types and forms of control are in place, tracking the common features characteristic of all inspected objects, and the specifics due to the peculiarities of the organizational and legal form of non-profit organizations.

At the same time, not enough attention has been paid to its methodological aspects in the literature. The development of methods for controlling the accounting of inventories allows you to open reserves, detect and prevent possible violations in a timely manner, thereby ensuring the safety of funds.

In the process of checking operations with materials, the inspector performs the following tasks:

1) Study of the composition of inventories, familiarization with the conditions of their storage;

2) Confirmation of the correctness of the valuation of reserves and recording transactions
according to their receipt and use (implementation) in accounting;

3) Evaluation of the internal control system for the use of raw materials and
materials;

4) Evaluation of the quality of inventories of inventories.

Checking the safety and use of inventory in an institution, as a rule, begins with an acquaintance with the work of the material accounting department. The controller should make sure that there are executed contracts with financially responsible persons, registers of receipt and expenditure documents, orders for approving the composition of the inventory commissions and the procedure for conducting inventories.

The safety of raw materials and materials depends on the storage conditions, so the next stage of control is to check the state of the warehouse at the enterprise. The controller finds out the number and location of storage facilities, their capacity, specialization, the availability of conditions for storing valuables, the availability of fire and security alarms, weighing equipment, containers, etc.

After that, it is advisable to conduct testing using a special questionnaire and determine whether a full or partial inventory of inventories should be carried out, whether it is necessary to conduct a complete documentary check of certain areas of value movements, or you can limit yourself to a selective check. Conclusions are drawn on the basis of the study of accounting systems at the enterprise according to an exemplary questionnaire of tests for checking the state of internal control and the accounting system for material resources at the enterprise.

The controller, based on the results of a general acquaintance with the accounting system at the enterprise, draws up a program for checking operations with inventories. If the controller has an opinion about the unsatisfactory level of storage of valuables in the warehouses of the institution, he may recommend that the management conduct a selective inventory of certain groups of materials (scarce, expensive) assigned to specific materially responsible persons. Upon obtaining consent and appointing an inventory commission, the controller must draw up a list of valuables to be checked; require the warehouse manager (storekeeper) to draw up a report on the receipt and issue of materials on the date the inventory begins (one copy of the report is transferred to the accounting department, the second remains with the controller), receive from him a receipt on the absence of unreceived and not debited values. During the inventory, the controller monitors the correct implementation of the established procedures by the members of the inventory commission (recounting stocks, weighing them, filling out inventory lists, etc.).

The inventory records signed by the controller, members of the inventory commission and financially responsible persons are transferred to the accounting department to determine the results of the inventory. If deviations from the accounting data are found for some materials, collation statements are compiled for them. For all facts of shortages and surpluses, financially responsible persons must give written explanations. If the size of the violations is significant, then the controller may recommend to the manager to conduct a complete inventory of material assets at the enterprise.

Checking the organization of accounting of material resources at the enterprise, the controller, on the basis of studying and comparing the data of primary settlement and payment documents and accounting registers, establishes the completeness of the posting of material reserves, the correctness of their classification and evaluation, the validity of writing off to expense.

The correctness of the reflection in the accounting of the cost of the missing (excessive) values identified during the inventories is checked by the controller by analyzing the inventory lists and collation sheets, orders of the head, accounting statements, decisions of the judicial authorities, etc. The amount of shortages and damage to valuables can be written off as expenses only within the limits of the norms of natural loss, shortages in excess of the norms should be attributed to the guilty persons, and in their absence (or the court refuses to recover from them) - to reduce budget financing losses of the enterprise. Excess valuables are subject to capitalization, and their amount - attributable to an increase in budget funding.

The correctness of the applied schemes of correspondence of accounts for the write-off of inventories from the warehouse is established by the controller, as a rule, by selective control of entries in accounting registers and their comparison with the data of primary expenditure documents.

The primary areas of internal control of inventory storage are as follows:

Measures are taken to reduce the likelihood of losses, theft and inefficient use of stocks;

There are assurances that stocks cannot be used or moved without being properly recorded;

Proper formation of the cost of inventories was ensured;

In the financial statements, the available reserves are reflected in the correct estimate;

Compliance of the accounting balances shown in the registers of analytical accounting with the results of the inventory has been achieved.

The necessary prerequisites for effective control over the safety of stocks are:

1. availability of properly equipped warehouses and storerooms or specially adapted areas (for open storage materials), proper specialization of warehouses;

2. placement of materials in sections of warehouses, and within them - in separate groups in such a way as to ensure their quick acceptance, issue and availability check; in places of storage of each type of material, a label should be attached indicating data on the material located here;

3. equipping storage areas for materials with the necessary weight facilities, measuring instruments and measuring containers, ensuring their periodic re-examination and branding;

4. introduction of centralized delivery of materials from base warehouses to production facilities (workshops) according to agreed schedules;

5. reduction of unnecessary intermediate warehouses and pantries;

6. organization, where necessary and expedient, of sections for centralized cutting of materials;

7. establishment of a circle of persons responsible for the acceptance and release of material assets for the correct and timely execution of these operations, as well as for the safety of the material assets entrusted to them; conclusion with these persons in accordance with the established procedure of written agreements on liability; dismissal and relocation of financially responsible persons in agreement with the chief accountant of the enterprise;

8. determination of the list of officials who are granted the right to sign documents for receipt and release from warehouses of materials, as well as to issue permits (passes) for the export of material assets from the enterprise.

3.2 Assessment of the state of internal control in the RSU "Kozhlasolinsky psycho-neurological boarding house"

To assess the state of internal control in the field of inventory storage, it is necessary to answer the following questions, that is, we will develop a test of the internal control system for inventory in the RGU:

1. Are thefts and unreasonable losses possible in the institution in question

Theft of stocks is possible only in very rare cases, since all RSU warehouses are guarded and, moreover, they are equipped with an alarm system. Losses of inventories occur only within the norms of natural loss. Unjustified losses of stocks are practically excluded, since the institution has established a system of control over the use of food and medicines and materially responsible persons monitor the movement, namely the remains, the receipt and consumption of such stocks, or use materials that do not deteriorate and, under the correct storage conditions, do not lose their properties. The exception is some bulk food products, therefore, when carrying out inventories, they are periodically written off within the limits of natural loss.

2. Are the premises where inventories are stored secure?

Warehouses where stocks are stored are reliable. They are equipped with the necessary equipment, refrigerators for perishable products, and financially responsible persons maintain the appropriate temperature regime necessary for a particular type of inventory. Also, warehouses intended for storing stocks are equipped with an alarm system and are under the control of financially responsible persons, so theft is practically excluded.

3. Can inventories be used without proper accounting?

Stocks can be used without proper reflection in the accounting registers, since this is a budgetary institution, and control over compliance with the reflection in the accounting falls on materially responsible persons.

4. Checking the availability of properly equipped warehouses and storerooms or specially adapted areas (for open storage materials), carrying out proper specialization of warehouses.

With regard to this paragraph, it can be noted that the warehouse intended for the storage of material reserves is equipped, but there are no specially adapted sites for open storage materials in the institution in question. This is due to the fact that the above-mentioned materials are rarely received by the RSU, but if they are received, control over them becomes more difficult.

5. Whether the materials are placed in sections of warehouses, and within them - in separate groups in such a way as to ensure their quick acceptance, issue and availability check.

In the warehouse intended for the storage of material stocks of the institution, in the places of storage of each individual type of material, a label is attached indicating the data on the material located here, which facilitates the work of the storekeeper and increases the degree of control over material values, and also due to this there is no re-sorting of materials.

6. Are the places of storage of materials equipped with the necessary weight facilities, measuring instruments and measuring containers?

The warehouse intended for the storage of inventories is equipped with scales, measuring instruments and measuring containers, which ensures their periodic re-examination and branding, and also increases the accuracy and correctness of determining the consumption and receipt of materials;

7. Is there a circle of persons responsible for the acceptance and release of material assets, for the correct and timely execution of these operations, as well as for the safety of the material assets entrusted to them; concluded with these persons in the prescribed manner written agreements on liability.

In the RSU "Kozhlasolinsky psycho-neurological boarding house", a circle of persons responsible for the acceptance and release of material assets, for the correct and timely execution of these operations, as well as for the safety of the material assets entrusted to them, has been established, agreements on liability have been concluded with them.

8. Is there a list of officials who have been granted the right to sign documents for the receipt and release of materials from warehouses, as well as to issue permits (passes) for the export of material assets from the enterprise.

In the institution under consideration, the list of officials who are granted the right to sign documents for the receipt and release of materials from warehouses, as well as issue permits (passes) for the export of material assets from the enterprise, is not defined, but at the same time, a list of materially responsible persons is defined, which involves the implementation these functions.

The state of internal control can be assessed as average, since it is impossible to trace the safety of inventories to the details in the presented institution. This is due to the specifics of the organization.

3.3 Analysis of inventories and proposals for improving internal control in the field of storage of inventories in a republican state institution

The analysis of inventories in the RGU allows to identify negative trends in activities, and is also one of the methods of internal control over accounting in the area associated with inventories.

An analysis of the movement of inventories is presented in tables 1, 2, 3 and 4.

For a visual representation, consider the obtained indicators of the structure of inventories using the pie charts shown in graphs 1, 2, 3 and 4.

Table 1

Analysis of the balances at the beginning of the period of inventories in the RSU "Kozhlasolinsky psycho-neurological boarding house" for July 2006.

Name of indicator	Balance at the beginning of the period, rub.			Structure, %
Name of indicator	Total, incl. at the expense	budget funds	extrabudgetary funds	Total, incl. at the expense	budget funds	extrabudgetary funds

Medication dressings
Food
Fuels and lubricants
Table 1 continued

soft inventory
Other inventories

Rice. 3 Analysis of the structure of inventories at the beginning of July 2006

At the beginning of the analyzed year, soft inventory prevails in the structure of RGU's inventories. This line occupies 82.11% in the structure of materials. The rest of the reserves are insignificant. Thus, the share of medicines and dressings is 1.15 percentage points, food products account for only 6.90% of the total value of inventories. This fact indicates that the enterprise has effectively established control over the use of perishable materials. Most of the material reserves account for stocks received by the institution at the expense of extrabudgetary sources.

table 2

Analysis of the receipt of material reserves in the RSU "Kozhlasolinsky psycho-neurological boarding house" for July 2006

Name of indicator	Received, rub.			Structure, %
Name of indicator	Total, incl. at the expense	budget funds	extrabudgetary funds	Total, incl. at the expense	budget funds	extrabudgetary funds

Food
Fuels and lubricants
soft inventory
Other inventories

Rice. 4 Analysis of the structure of receipt of material reserves for July 2006

During the period under review, the institution received materials in the amount of 462,603.57 rubles, more than a third at the expense of extra-budgetary funds, which negatively characterizes the activities of a public sector enterprise. The largest share in the structure of received funds is occupied by food - 71.14%. The smallest amount was received for medicines and dressings. They were received for 20094.05 rubles. in absolute terms (in relative terms, their share was 4.34%).

Table 3

Analysis of the expenditure of material reserves in the RSU "Kozhlasolinsky psycho-neurological boarding house" for July 2006

Name of indicator	Received, rub.			Structure, %
Name of indicator	Total, incl. at the expense	budget funds	extrabudgetary funds	Total, incl. at the expense	budget funds	extrabudgetary funds
Medicines and dressings
Food
Fuels and lubricants
soft inventory
Other inventories

Rice. 5 Analysis of the structure of expenditure of material reserves for July 2006

Analyzing the consumption of materials, it can be noted that the expense amounted to a smaller amount than the receipt. The difference amounted to 21056.94 rubles. This fact indicates an increase in the balance of inventories in the warehouse of the institution. Primary importance in the expenditure of materials, as well as in admission, is occupied by food. They were spent in the amount of 301242.74 rubles. The receipt amounted to 329,076.74 rubles.

The consumption of materials was more than the receipt only under the soft inventory item - by 2504.19 rubles.

For other items, we can talk about an increase in balances at the end of the month.

Table 4

Analysis of the balances at the end of the month of inventories in the RSU "Kozhlasolinsky psycho-neurological boarding house" for July 2006

Name of indicator	Balance at the end of the period, rub.			Structure, %
Name of indicator	Total, incl. at the expense	budget funds	extrabudgetary funds	Total, incl. at the expense	budget funds	extrabudgetary funds
Medicines and dressings
Food
Fuels and lubricants
soft inventory
Other inventories

Rice. 6 Analysis of the structure of inventory balances at the end of July 2006

As can be seen from Table 4 and Figure 6, the largest part in the structure of balances at the end of the month is soft inventory (80.82%), the smallest - medicines and dressings and fuels and lubricants (1.28% and 1.35%, respectively). ). Thus, the trend in the structure of balances was preserved both at the beginning of the period under review and at the end.

The indicators obtained in the above tables allow us to conclude that the movement of inventories is controlled and analyzed by materially responsible persons and the institution receives and consumes material reserves in the required amount, which contributes to the stable and continuous operation of the enterprise, which is all the more important when carrying out activities in public sector related to the treatment and maintenance of patients.

The internal control system at the RSU "Kozhlasolinsky psycho-neurological boarding house" is quite effective, because all storage areas are controlled. But still, the institution in question needs to pay attention to some of the difficulties associated with the inventory accounting section.

These shortcomings are due to the fact that the internal control system does not correspond to the scale of the institution's activities.

There is only one storekeeper at RSU. This makes it difficult to quickly issue materials, because. The storekeeper also takes care of receiving and dispensing materials from the warehouse. In accounting, the operational-accounting method of accounting for materials is used. The storekeeper does not have a computer. This creates great inconvenience - slowing down the submission of information to the accounting department. Therefore, the storekeeper has a fairly large number of responsibilities. Therefore, it is advisable to propose to keep inventory records using configuration 1 C: Enterprise, this will speed up the process of monitoring the movement of inventories and facilitate the work of the storekeeper of the institution.

It is also necessary to reduce unnecessary intermediate warehouses and storerooms, as this complicates the process of issuing materials and increases the labor intensity of the process associated with the movement of materials.

CONCLUSION

This thesis paper outlines theoretical and practical issues related to accounting and control of inventories, provides the basic concepts, terms used in the accounting of materials.

Inventories are assets (property) that, in the process of providing services, under the influence of the living labor of workers and with the help of means of labor, contribute to the functioning of a budgetary organization.

In the process of activity of a budgetary institution, inventories are used in various ways. Some of them are completely transformed and turn into new ones, others change their shape and size there, others enter the product without any external changes, the fourth only contribute to the functioning of a budgetary institution.

In the course of writing the thesis, the issues of accounting for the area of inventories in the republican state institution "Kozhlasolinsky psycho-neurological boarding school" were studied in detail.

In this institution, work on accounting for material reserves is well organized: all orders are issued on the appointment of materially responsible persons, there is a list of materially responsible persons who are financially responsible for the areas entrusted to them, documents for accounting are accepted correctly executed (invoices, waybills) and etc.

In the RSU "Kozhlasolinsky psycho-neurological boarding house" automated accounting is maintained, including for the section of material reserves using the software shell 1 C: Enterprise, Configuration Budgetary institutions.

3 chapters are devoted to the study of the proposed topic.

The first chapter of the thesis is devoted to the study of the economic essence, concept, classification of materials, it also reveals the features of budget accounting for the "Inventory" section, reflects the tasks of accounting for materials in budgetary institutions.

The second chapter deals with accounting for inventories, directly, at the enterprise under study. Here, a brief description of the institution is disclosed and attention is paid to the maintenance of synthetic and analytical accounting of materials at the Kozhlasolinsky Psychoneurological Boarding House.

The third chapter is devoted to internal control over inventories in the organization and the development of an internal control system of inventories. To control the movement of inventories, a technique such as analytical procedures was applied. Also in this chapter, ways to improve accounting and control of inventories are proposed.

It is important to emphasize the relevance of the topic under consideration. This is due, first of all, to the insufficient disclosure of the issues of accounting and control of inventories in budgetary institutions in connection with the reform of the budgetary system.

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Attachment 1

The procedure for the formation of the actual cost of inventories in the RSU "Kozhlasolinsky psycho-neurological boarding house"

Method of receipt and disposal of inventories	Value formation
1. Purchasing inventory	Amounts payable in accordance with a supplier agreement. Amounts paid to organizations for information and advisory services. Customs duties and other payments. Rewards paid intermediary organization. Shipping costs including shipping insurance. Amounts paid for bringing inventories to the state, in which they are suitable for use in planned purposes. Other payments directly related to the acquisition inventories
2. Stock making	In the amount of costs associated with the manufacture of stocks
3. Free receipt: - under a donation agreement; - surpluses revealed during inventory; - received from liquidation fixed assets	Current market value on the date acceptance for accounting taking into account the amounts paid recipient for delivery inventories and bringing them in a condition suitable for use
4. Receipt of material stocks for use or disposition not belonging to the institution	In the amount specified in the contract
5. Write-off (vacation) of inventories	According to the average actual cost each group (type) of reserves

Appendix 2

Documentary accounting of inventories

Form number	Name
Analytical accounting and receipt of inventories
	Card of quantitative and sum accounting of material valuables (with the exception of food, young animals and fattening animals)
	Turnover sheet for non-financial assets (turnovers by products are calculated monthly nutrition and the balances are displayed at the end of the month)
	Accumulative statement for the arrival of food
	Cumulative statement of food consumption
	Animal record book (young animals and animals fattening by species and age groups)
	Book (Card) of accounting for material assets (accounting by names, varieties and quantity of material responsible persons)
	Retirement and transfer journal non-financial assets N 7 (for the consumption of material stocks, their disposal from operation, transfer within the institution)
	Material acceptance certificate (when there are discrepancies with the data of the supplier's documents)
Transfer and write-off of inventories
	Invoice claim
	Invoice for goods issue per side
	Menu-requirement for the issuance of food
	Statement for the issuance of feed and forage
	Statement of the issuance of material assets for the needs institutions
	Waybill:
	construction machine
	passenger car
	special vehicle
	truck
	truck
	non-public bus
	Act on the write-off of inventories

Annex 3

Correspondence of inventory accounts of the new and old Instructions

Instruction N 70n		Instruction N 107n
Number accounts	Account name	Number accounts	Account name
	Medicines and dressings		Medicines and dressings
	Food		Food
	Fuel and lubricants materials		Fuel, fuel and lubricants
	Construction Materials		Construction Materials for capital construction
	Construction Materials		Household materials and stationery accessories in parts materials intended for current repair
	Other material reserves		Durable materials use for research and on laboratory test
			Special equipment for research work under agreements with customers
			young animals and fattening animals
			materials for educational, scientific and other purposes
			Household materials and stationery
			Special materials

			Other materials
			Spare parts for machines and equipment
	Finished products		Finished products

Inventories accounted for in accordance with the Budget Accounting Instruction approved by Order No. 70n dated August 26, 2004 (hereinafter referred to as Instruction No. 70n) include raw materials and materials intended for use in the course of activities of budgetary institutions, as well as for resale.
The specified normative document establishes the following criteria for classifying objects as inventories:
- they must be used in the activities of the institution for a period not exceeding 12 months, regardless of their value;
- when used for a period of more than 12 months, they are not classified as fixed assets in accordance with the OKOF classification.
Accounting for inventories is designed to provide a continuous, continuous and complete reflection of their movement (income, consumption, movement) and availability; quantity accounting and valuation.

According to Instruction No. 70n, the objects in question are classified as non-financial assets of budgetary institutions. To account for inventories in budget accounting, account 0 10500 000 "Inventories" is intended, which includes the following analytical accounts:
- 0 10501 000 "Medicines and dressings";
- 0 10502 000 "Food products";
- 0 10503 000 "Fuels and lubricants";
- 0 10504 000 "Building materials";
- 0 10505 000 "Other inventories";
- 0 10506 000 "Finished products".
It follows from the above list that the number of accounts intended for accounting for certain types of inventories, compared with the Instruction on Accounting in Budgetary Institutions, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107n (hereinafter - Instruction No. 107n), is reduced.
At the same time, in accordance with the last paragraph of clause 9 of Instruction No. 70n, state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local governments are allowed to enter categories into the analytical account code to obtain additional information needed by internal users .

Correspondence of the characteristics of the inventory accounts of the old and new chart of accounts.

The internal content of the numbering of budget accounting accounts is completely different from that proposed earlier by Instruction No. 107n. When switching to a new Chart of Accounts for Budgetary Accounting, the first 17 characters of inventory accounts must reflect the codes of the corresponding administrator of income and functional classification of expenses. This is confirmed by the section of the Table of Correspondence of the Budget Accounting Account Code to the Revenue Classification Code, Departmental, Functional Classification of Budget Expenses, Classification of Budget Deficit Financing Sources (Appendix No. 2 to the Methodological Guidelines for the Implementation of the Budget Accounting Instructions approved by Order of the Ministry of Finance of Russia dated February 24, 2005 No. 26n) . In the 18th category of the account of analytical accounting, the code of the source of financing must be indicated.
Let us consider the correspondence of individual accounts of the budgetary accounting of inventories to the previously existing sub-accounts of accounting, opened in accordance with Instruction No. 107n.
In the accounting of budgetary institutions on sub-accounts opened to account 04 "Equipment, building materials and materials for scientific research", the corresponding material reserves were taken into account. There is no complete analogue of this account in budget accounting. At the time of transition to Instruction No. 70n, the recorded objects must be divided into several budget accounting accounts.
What kind of material resources are we talking about? These are all types of building materials, 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 systems (heating boilers, radiators, etc.), as well as equipment requiring installation and intended for installation, the cost of which is transferred from sub-account 040 "Equipment for installation", 041 "Building materials for capital construction" to the budget accounting account 0 10504 000 "Building materials". In clause 65 of Instruction No. 70n, an explanation is given, according to which the specified equipment also includes control and measuring equipment or other devices intended for installation as part of control equipment.
And from sub-accounts 043 "Materials for long-term use for scientific research and laboratory testing", 044 "Special equipment for research work under contracts with customers", which has not yet been transferred to the scientific department, to account 0 10505 000 "Other inventories" .
In accounting for inventories, the ideology of Instruction No. 70n has been retained in relation to the procedure for reflecting in accounting transactions for the movement of non-financial assets within an institution. Therefore, the issuance of materials for scientific research from a warehouse to any structural unit of the institution leads only to a change in the materially responsible person in the accounting registers (Turnover sheet for non-financial assets, a card for quantitative and sum accounting of material assets, the Animal Accounting Book - respectively No. 5, No. 10 and No. 9 of Appendix No. 3 to Instruction No. 70n).
As before, if the equipment is purchased under a specific agreement with the customer, its cost is taken into account in the balance on account 02 "Tangible assets accepted for safekeeping". At the end of the contract, it is written off under the credit of account 02.
The special equipment required to perform research work under contracts with customers on a specific topic, after being transferred to the scientific department, is debited from the balance sheet and reflected on off-balance sheet account 12 "Special equipment for performing research work under contracts with customers" In this case, after completion of work in accordance with the terms of the contract, the special equipment is either returned to the customer, or accounted for on the balance sheet at market value on the date of adoption to budget accounting with the preparation of an accounting entry:
Debit 0 10505 340 "Increase in the value of other inventories"
Credit 0 40101 180 "Other income".
Material reserves used in the manufacture of experimental devices that are necessary for R & D, until the dismantling of such devices, are accounted for on off-balance account 13 "Experimental devices". A record is made for the used material resources:
Debit 0 40101 280 "Other expenses"
Credit 0 10505 000 "Other inventories".
In the event that, after dismantling, the materials are suitable for use, they are written off from the off-balance sheet account (Credit account 13 "Experimental devices") and are reflected in the balance sheet at market value on the date of acceptance for accounting, by analogy with operations on off-balance sheet account 12.
Prior to the transition to the new instruction on budget accounting, account 05 "Young animals and fattening animals" was included in the composition of inventories. Accounting objects in the form of young animals of all kinds of animals and animals for fattening, birds, rabbits, fur-bearing animals, families of bees, regardless of their value; offspring of young animals in the presence of working animals in institutions; planting material - all this is also taken into account on the budget accounting account 0 10505 000 "Other inventories".
And, finally, let's try to deal with the numerous sub-accounts of account 06 "Materials and food". Materials accounted for in accordance with Instruction No. 107n on subaccount 060 "Materials for educational, scientific and other purposes" under Instruction No. 70n are accounted for on account 0 10505 000 "Other inventories".
Foodstuffs accounted for on subaccount 061 with the same name have not been changed and, according to the new instructions, should be accounted for on account 0 10502 000 "Foodstuffs".
The budget accounting account 0 10501 000 "Medicines and dressings" will take into account the named objects that were previously accounted for on sub-account 062 "Medicines and dressings" and partially on account 063 "Household materials and stationery". This feature of the transfer of the value of these objects during the transition to Instruction No. 70n was described in the first issue of our magazine. (make a footnote: see article ...).
The cost of other household materials (with the exception of medicines and finished medicines, as well as materials intended for construction and repair) from sub-account 063 "Household materials and stationery" will be transferred to account 0 10505 000 "Other inventories".
To account for fuel, fuel and lubricants, instead of accounting sub-account 064 "Fuel, fuel and lubricants" in budget accounting, account 0 10503 000 "Fuels and lubricants" should be used.
Accounting objects from the remaining sub-accounts for accounting for inventories: special materials (065), containers (066), other materials (067) and spare parts for machinery and equipment (069) should be accounted for on account 0 10505 000 "Other inventories". Materials in transit in terms of the cost of inventories shipped by suppliers, but not received by the end of the reporting period to the institution, in settlements under a letter of credit, as well as in the movement of objects of inventories for centralized supply, are transferred from the accounting account of the same name 068 to the budget accounting account 0 10703 000 "Materials on the way".
And, finally, to account for material resources that budgetary institutions do not acquire on the side, but manufacture themselves, account 0 10506 000 "Finished products" is used, which is largely analogous to account 080 of the old chart of accounts of the same name. In accordance with paragraph 67 of Instruction No. 70n, finished products recorded on this account are manufactured in a budgetary institution as part of entrepreneurial and other income-generating activities. The process of reflecting in the budget accounting of its manufacture and release will be discussed in detail in the corresponding section of the article.
The above redistribution of accounting objects is given in the Table of correspondence between the accounts of the Chart of Accounts for Accounting in Budgetary Institutions and the Unified Chart of Accounts for Accounting for Budget Execution with the Chart of Accounts for Budgetary Accounting and Accounting Entries for the Transfer to Accounts of Budgetary Accounting (Appendix No. 1 to the Guidelines for the Implementation of the Instructions for Budgetary Accounting , approved by order of the Ministry of Finance of Russia dated February 24, 2005 No. 26n, hereinafter - Appendix No. 1-26n).
Accounting transactions for the transfer of balances on these accounts are reflected in the inter-reporting period in the Certificate (f. 0504833), which is contained in the List of forms of documents of class 05 OKUD "Unified system of financial, accounting and reporting accounting documentation of budgetary institutions and organizations" (see Appendix No. 2 to Instruction No. 70n). And then the fiscal account balances are transferred to the general ledger as early 2005 balances.

Formation of the actual cost of inventories.
Like other accounting objects, inventories are accepted for accounting at actual cost. The costs that form the specified cost are given in paragraphs. 50 and 52 Instructions No. 70n. The list is quite large and includes not only the contractual cost of acquiring material resources, but also all the costs associated with this process for:
- information and consulting services;
- customs duties and other payments;
- remuneration to intermediaries;
- transport and procurement services;
- part-time work, sorting, packing, etc.;
- other payments directly related to the acquisition of inventories.
A distinctive feature of Instruction No. 70n is that it defines the amount differences that also affect the change in the actual value of non-financial assets. Under the sum, the difference in the wording of paragraph 51 of Instruction No. 70n, is understood to be the difference between the ruble valuation of the actually made payment, expressed in foreign currency (conditional monetary units), accounts payable for payment of reserves, calculated at the official or other agreed rate on the date of its acceptance to accounting, and the ruble valuation of these accounts payable, calculated at the official or other agreed exchange rate at its maturity date.

Example
On March 5, 2005, the budgetary institution concluded an agreement for the purchase of medicines. Acquisition source - budgetary funds. The cost of medicines under the contract is expressed in conventional units and amounted to 2000 USD. According to the terms of the agreement, the exchange rate e. corresponds to the exchange rate of the ruble against the US dollar, set by the Central Bank of the Russian Federation on the day of the transaction. Let's assume that at the time of posting the medicines on account (March 20), the exchange rate was 27.9 rubles. for one US dollar. Payment made on March 25th. At the time of payment of the debt, the exchange rate was 28 rubles. for one US dollar.
For the delivery of medicines by the transport organization, an invoice was issued in the amount of 1,500 rubles.
We will reflect operations for the purchase of medicines in budget accounting.
In accordance with Instruction 70n, the accounting should reflect the operation of bringing to the budgetary institution the limits of budgetary obligations (hereinafter - LBO) for the costs of purchasing medicines:
received by LBO by a budget recipient:
- for the acquisition of fixed assets - 56000 rub.
Debit 1 50105 340 "Limits of budgetary obligations for the acquisition of inventories have been received";
Credit
- to pay for transport services - 1500 rub.
Debit 1 50105 222 "Limits of budget commitments on expenditures due to transport services have been received";
Credit 1 50103 222 "Limits of budgetary obligations of recipients of budgetary funds for expenditures due to transport services".
March 20, 2005 the following accounting entry was made:
- medicines were credited at a cost, including the price agreed with the supplier and the cost of transport services
Debit 1 10501 340 "Increase in the cost of medicines and dressings" - 57300 rub.
Loan 1 30220 730 "Increase in accounts payable for the acquisition of inventories" - 55800 rub. (2000 * 27.9 rubles);
AND
Loan 1 30203 730 "Increase in accounts payable for settlements with suppliers and contractors for payment for transport services" - 1500 rub.
Simultaneously:
reflected the accepted budgetary obligations for the purchase of medicines in the total amount 57300 rub. (55800 rubles +1500 rubles), including:
- to pay for the cost of medicines - 55800 rub.:
Debit 1 50103 340 "Limits of budgetary obligations of recipients of budgetary funds for the acquisition of inventories";
Credit 1 50201 340 "Accepted budgetary obligations of the current year through the acquisition of inventories";
- on payment for services for the delivery of medicines - 1500 rub.
Debit 1 50103 222 "Limits of budgetary obligations of recipients of budgetary funds for expenditures due to transport services";
Credit 1 50201 222 "Accepted budget obligations of the current year at the expense of transport services".
On March 25, 2005, accounts payable for the delivered medicines and their delivery were paid:
repaid accounts payable to the supplier - 56000 rub. (2000 *28 rubles)
Debit 1 30220 830 "Reduction of accounts payable for the acquisition of inventories".
Credit 1 30405 340 "Settlements on payments from the budget with the bodies organizing the execution of budgets for the acquisition of material reserves";
- the invoice for the provided transport services for the delivery of medicines has been paid - 1500 rub.
Debit 1 30203 830 "Reduction of accounts payable for settlements with suppliers and contractors for payment for transport services"
Credit 1 30405 222 "Settlements for payments from the budget with the bodies organizing the execution of budgets, for payment for transport services."
As noted, in the event that the exchange rates accepted as a conventional unit do not match on the date of acceptance of accounts payable for accounting and the date of its repayment, sum differences arise. Positive sum differences increase the initial cost of the object, and negative ones decrease it.
According to our example March 25 the following accounting entry should be made:
- the amount difference from the revaluation of accounts payable was attributed to the increase in the cost of medicines - 200 rub. (2000*28 - 2000*27.9)
Debit 1 10501 340 "Increase in the cost of medicines and dressings"
Credit 1 30220 730 "Increase in accounts payable for the acquisition of inventories"
Simultaneously:
- reflects an increase in the accepted budgetary obligations for the acquisition of inventories in the amount of the sum difference - 200 rub.
Debit 1 50103 340 "Limits of budgetary obligations of recipients of budgetary funds for the acquisition of inventories";
Credit 1 50201 340 "Accepted budget obligations of the current year through the acquisition of inventories."
If, when purchasing inventories, their value is expressed in foreign currency, then it is converted into rubles at the rate of the Central Bank of Russia, effective on the date of acceptance of inventories for accounting.

The definition of the current market value of an asset given in paragraph 53 of Instruction No. 70n is also new for accounting in budgetary institutions. The indicated value is used, for example, when assessing material resources received by budgetary institutions under a donation agreement or free of charge. For the purposes of budgetary accounting, the current market value is understood as the amount of cash that can be received as a result of the sale of assets at the date of acceptance for accounting.
And if a budgetary institution received material resources without the supplier's settlement and payment documents, should they be reflected in accounting and at what cost? Indeed, in clause 58 of Instruction No. 70n it is written that their posting is reflected in the budget accounting registers on the basis of primary accounting documents (supplier's invoice, etc.). In accordance with paragraph 5 of Art. 8 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" all business transactions are subject to timely registration on accounting accounts. The primary document that will serve as the basis for accounting records in this case will be the Materials Acceptance Act (f. 0315004). Indeed, in the same clause 58 of Instruction No. 70n it is written that this document is drawn up in cases where there are discrepancies with the data of the supplier's documents. In our case, there are no such documents at all. As for the cost at which received materials should be credited, since Instruction No. 70n obliges to apply the actual cost in this case, they should be credited at market value. If, upon receipt of the documents, it turns out that the cost is different, appropriate adjustments should be made to the accounting.
An analysis of the provisions of Instruction No. 70n, devoted to the formation of the actual cost of inventories, allows us to conclude that the purpose of the new budget accounting methodology is a complete calculation of the various components of the costs of their acquisition and procurement and the formation of the real value of this asset. What is it for? In order to find ways to reduce inefficient spending of budget funds, to get a real picture of the costs incurred by a budgetary institution when acquiring inventories and other assets, it will allow to actively look for "close" suppliers in order to reduce transportation costs, to avoid concluding contracts in conventional units in order to eliminate differences in amounts etc. In addition, the correct formation of the financial result directly depends on the correct calculation of the value of non-financial assets.

Movement of inventories.

In the process of economic activity of budgetary institutions, there is a movement of materials, including sequential operations: receipt, transfer within the institution and expenditure (or sale). These operations are displayed in the accounting with the help of primary documents drawn up properly.

Acquisition of material resources

As noted earlier, the flow of material resources to a budgetary institution can be carried out in different ways. This is an acquisition for a fee independently or in the manner of a centralized supply; gratuitous receipt; as a result of capitalization of surpluses identified during the inventory, etc. Consider the examples of the design of accounting records for some of them.

Example
In March 2005, a budgetary institution purchased equipment requiring installation at the expense of business activities, having made an advance payment to the supplier in the amount of 100%. Its cost is 250,000 rubles. (including VAT 38,136 rubles) Delivery costs - 10,000 rubles. (including VAT 1525 rubles) For installation, the equipment was handed over to the contractor. The cost of the installation work performed was 30,000 rubles. (including VAT 4576 rubles).
The installed equipment will be used in business activities that are not subject to VAT.
Budgetary accounting should reflect the following operations:
- prepayment made to the supplier 250000 rub. (including VAT - 38136 rubles)
Debit 2 20611 560 "Increase in accounts receivable for advances issued for the purchase of inventories"
Credit 2 20101 610 "Disposal of funds of an institution with
bank accounts";
Please note that in accordance with clause 87 of Instruction No. 70n, regardless of whether a personal account for entrepreneurial activity is opened for a budgetary institution in the treasury or in a bank, in budget accounting to reflect settlement transactions with funds received from entrepreneurial and other activities that generates income, the budget accounting account 0 20101 000 "Cash funds of the institution in bank accounts" is used.
Let's continue the reflection in the budget accounting of the operations in question:
- equipment requiring installation was received at the warehouse 211864 rubles.
Debit
Credit 2 30220 730 "Increase in accounts payable for the acquisition of inventories";
The amount of VAT charged on the cost of acquired material assets is reflected - 38136 rubles.
Debit
Credit 2 30220 730 "Increase in accounts payable for the acquisition of inventories".
Simultaneously:
- the advance payment was set off to reduce the Accounts Payable for the supplied equipment - 250000 rub.
Debit 2 30220 830 "Reduction of accounts payable for the acquisition of inventories"
Credit 2 20611 660 "Decrease in accounts receivable for advances issued for the purchase of inventories."
- shipping costs are reflected in the cost of equipment - 8475 rub.
Debit 2 10504 340 "Increase in the cost of building materials"
Credit 2 30203 730 "Increase in accounts payable for settlements with suppliers and contractors for payment for transport services";
- reflected the amount of VAT included in the costs of delivery - 1525 rub.
Debit 2 21001 560 "Increase in VAT receivables on acquired material assets, works, services"
Credit 2 30203 730 "Increase in accounts payable for settlements with suppliers and contractors for payment for transport services."
- paid for transport services for the delivery of equipment - 10000 rub.
Debit 2 30203 830 "Reduction of accounts payable for settlements with suppliers and contractors for payment for transport services"
Credit 2 20101 610 "Disposal of funds of the institution from bank accounts"

Free flow of material resources.

The receipt of inventories under a donation agreement (free of charge) in budget accounting is reflected as income in accordance with paragraph 58 of Instruction No. 70n with the entry made:
Debit 0 10500 340 "Increase in the cost of inventories" - according to the corresponding analytical accounts
Credit 0 40101 150 "Income from gratuitous and irrevocable receipts from budgets".
At the same time, it should be taken into account that non-cash transactions carried out by budget recipients should be reflected in the monthly Report on non-cash transactions for budget execution submitted by subordination (f. 0503129). This was established by order of the Ministry of Finance of the Russian Federation of January 21, 2005 No. 5n "On approval of the Instruction on the procedure for compiling and submitting annual, quarterly and monthly budget reports." The specified form is compiled by the recipient of budget funds on the basis of supporting documents confirming transactions on income, expenses, sources of financing the budget deficit, executed bypassing bank accounts and reflected on the corresponding accounts of accounts 040101100 "Income of the institution, 040102100 "Income of the reserve fund", 040101200 "Expenses of the institution" , 040102200 "Expenses of the reserve fund".

Manufacture of products as part of an income-generating activity.

Earlier it was noted that in budgetary institutions, when carrying out entrepreneurial and other income-generating activities, finished products can be created. In this regard, Instruction No. 70 introduced a fundamentally new accounting account, which accumulates information on the costs of manufacturing non-financial assets in the form of materials, finished products (works, services). This is account 0 10604 000 "Production of materials, finished products (works, services). According to the characteristics given in paragraph 81 of Instruction No. 70n, it is intended to account for operations for the manufacture of inventories as part of the main activity (that is, budgetary) and finished products (works, services) for entrepreneurial and other income-generating activities. Thus, account 0 10604 000 acts as a collective account for accounting for the actual costs (cost) of finished products or other material resources. In this case, the amounts of accrued wages are debited to the specified account fees, the cost of used material resources, accrued depreciation on fixed assets, etc. (see entry No. 20 in Appendix No. 1 to Instruction No. 70n). This is also confirmed by clause 74 of Instruction No. 70n. Manufactured products are accounted for. Consider an example of the reflection in the budget accounting of operations for the manufacture and sale of finished products.

Example
In March 2005, the budget institution received an advance payment of 400,000 rubles. on account of the forthcoming delivery of finished products to the buyer. In the same month, it released to a third-party organization finished products in the amount of 826,000 rubles. (including VAT 126,000 rubles)
The actual cost of manufactured products amounted to 600,000 rubles. (excluding VAT), incl. we will conditionally assume that the consumption of materials in it is 120,000 rubles, the purchased services - 138,760 rubles, wages - 270,396 rubles, charges on it - 70,844 rubles. (UST, pension contributions - 70302 rubles and compulsory insurance against accidents at work - 542 rubles).
In addition, we will assume that during the first quarter of 2005 the budgetary institution did not conduct any other commercial activities.
The tax base for income tax calculated in accounting and tax accounting is the same.
The amount of "input" VAT on the purchased and used services of third parties amounted to 24,977 rubles.
The accounting records must contain the following entries:
- an advance payment was received from the buyer on account of the forthcoming delivery of finished products in the amount of 400,000 rubles.
Debit
Credit 2 20503 660 "Reduction of receivables on income from market sales of goods, works, services".
Please note that there is no analogue of the sub-account, which, in accordance with Instruction No. 107n, reflected advances received in budget accounting. But in Appendix No. 1-26n, it is proposed to reflect the balance on the Credit of account 155 "Settlements on advances received" as of January 1, 2005 without initial transactions as a negative number on account 2 20503 000 "Settlements with debtors on income from market sales of goods, works, services ". Therefore, the article will use the specified budget accounting account to reflect the amounts of advances received.
Since, according to the conditions of the example, the advance is fully credited in the month of its receipt, in order to reduce the number of accounting entries, VAT was not calculated from advances. VAT will be reflected at the time of sale of finished products and offset of the advance received earlier.
In practice, one should be guided by the provisions of Chapter 21 of the Tax Code of the Russian Federation on the calculation of VAT on advances received.
Purchased services of third-party organizations for the manufacture of products - 138,760 rubles. (without VAT)
Debit
Credit 2 30207 730 "Increase in accounts payable for settlements with suppliers and contractors for payment of other services";
- reflected the amount of "input" VAT on purchased services - 24163 rubles.
Debit 2 21001 560 "Increase in VAT receivables on acquired material assets, works, services"
Credit 2 30207 730 "Increase in accounts payable for settlements with suppliers and contractors for payment of other services".
Paid services of third-party organizations -162923 rubles.
Debit 2 30207 830 "Reduction of accounts payable for settlements with suppliers and contractors of other services"
Credit 2 20101 610 "Disposals of the institution's funds from bank accounts";
Settlement documents were presented to buyers of finished products - 826,000 rubles. (with VAT - 126,000 rubles)
Debit 2 20503 560 "Increase in receivables on income from market sales of goods, works, services"
Credit ;
If we turn to the provisions of Instruction No. 107n, then when invoicing buyers of finished products (works, services), subaccount 401 "Deferred income" was used to reflect the amount of income expected to be received from sales. The new Chart of Accounts has an account with the same name. And in clause 221 of Instruction No. 70n, there is a record that the crediting to the income of the current reporting period of the contractual cost of completed and handed over to the customer goods, works, services is reflected in the Debit of account 0 40104 130 "Deferred income from market sales of goods, works, services" and Credit of account 0 40101 130 "Income from market sales of goods, works, services". But in the description of the account in paragraph 224, the economic content of the account is different. In accordance with Instruction No. 70n, account 0 40104 100 "Deferred income" has a highly specialized application. It is intended only to account for the amounts accrued to customers for the individual stages completed and handed over to them. works and not related to the income of the current reporting period. The example considers the sale of finished products - goods. That is, it can be assumed that in the previously considered paragraph 221 of Instruction No. 70n, an incorrect wording was allowed. Therefore, the example uses the account of income from market sales of goods, works, services, and not deferred income.
- wages paid to employees involved in the manufacture of products - 270396 rub.
Debit 2 10604 340 "Increase in the cost of materials, finished products (works, services)"
Credit 2 30201 730 "Increase in accounts payable for wages";
Accrued UST and insurance premiums for compulsory pension insurance and compulsory social insurance against industrial accidents and occupational diseases - 70844 rubles (70303 rubles + 541 rubles)
Debit 2 10604 340 "Increase in the cost of manufacturing materials, finished products (works, services)"
Credit 2 30302 730 "Increase in accounts payable for the unified social tax and insurance premiums for mandatory pension insurance";
- Calculated on the amount of wages
Debit 2 30302 830 "Reduction of accounts payable on the unified social tax and insurance premiums for mandatory pension insurance" - 70303 rubles.
AND
Debit 2 30306 830 "Reduction of accounts payable under compulsory social insurance against industrial accidents and occupational diseases" - 541 rubles.
Credit 2 20101 610 "Disposals of funds of the institution from bank accounts" - 70844 rubles;
The cost of finished products includes the cost of materials used.
Debit 2 10604 340 "Production of materials, finished products (works, services)" - 120,000 rubles.
Credit 2 10500 440 "Decrease in the cost of inventories;
A tax deduction for VAT was made from the cost of services rendered 24,977 rubles.
Debit 2 30304 830 "Reduction of accounts payable for value added tax"
Credit 2 21001 660 "Reduction of accounts receivable for VAT on purchased material assets, works, services";
- finished products are accepted for accounting at the actual cost of 600,000 rubles.
Debit 2 10506 340 "Increase in the cost of finished products"
Credit 2 10604 440 "Reducing the cost of manufacturing materials, finished products (works, services);
- Finished products written off when released to the customer 600,000 rubles.
Debit 2 40101 172 "Proceeds from the sale of assets"
Credit 2 10506 440 "Reducing the cost of finished products";
- reflected in the financial result, the actual cost of finished products is 600,000 rubles;
- payment was received from the customer for products sold at market value in the final settlement of 426,000 rubles. ((826,000 rubles - 400,000 rubles)
Debit 2 20101 510 "Receipts of funds of the institution to bank accounts"
Credit 2 205030660 "Reduction of receivables on income from market sales of goods, works, services".
- reflected the amount of VAT on the cost of finished products, payable to the budget - 126,000 rubles.
Debit 2 40101 130 "Income from market sales of goods, works, services"
Credit 2 30304 730 "Increase in Accounts Payable for Value Added Tax";
The amount of the advance payment for income tax for the 1st quarter of 2005 is 24,000 rubles. ((826,000 rubles - 600,000 rubles - 126,000 rubles) X 24%) \u003d.
Debit 2 40101 130 "Income from market sales of goods, works, services"
Credit 2 30303 730 "Increase in accounts payable for income tax";
- at the end of the reporting period, VAT and income tax are transferred to the budget -
Debit 2 30304 830 "Reduction of accounts payable for value added tax" -101023 rubles. (126,000 rubles - 24,977 rubles)
And
Debit 2 30303 830 "Reduction of payables for income tax" - 24,000 rubles.
Credit 2 20101 610 "Disposals of funds of the institution from bank accounts" - 125023 rubles.

You can consider quite a lot of operations related to the movement of inventories in a budgetary institution. And this, of course, will be done in the following materials on budgetary accounting of material resources. And now I would like to dwell on a very interesting point related to the write-off of inventories. It is obvious that the accountants of budgetary institutions may have quite a lot of questions about the procedure for writing off the assets in question.

Write-off of inventories

In accordance with clause 56 of Instruction No. 70n, inventory is written off by budgetary institutions at an average actual cost. Estimation of inventories at the average actual cost is made for each group (type) of stocks by dividing the total actual cost of the group (type) of stocks by their number. The specified values are formed respectively from the average actual cost, the amount of the balance at the beginning of the month and the stocks received during this month. This means that within a month, similar groups of goods are accounted for in the usual manner. But the expense is taken into account during this period only in quantitative terms. At the end of the month, when the entire receipt of materials has taken place and registered, the average price for the group (type) of stocks is calculated. And only on the basis of it, the amount of write-off of each of the materials is calculated. As a rule, the write-off of inventories at an average cost is used in accounting with a large daily turnover of homogeneous inventories. At the same time, their accounting is organized not in units (pieces), but in liters, tons, cubic meters, etc. But in most public institutions this is not the case. And the "delayed" write-off of inventories proposed by the Ministry of Finance may not have the best effect on the timely preparation of financial statements.
At present, before the transition to Instruction No. 70n, the practice of writing off used materials is as follows. In budgetary institutions, each specific unit of material reserves is accounted for at the corresponding price. The cost of retired inventory is determined by multiplying the quantity of a particular type of inventory retired by its price.
In other words, the institution purchased materials, used them up, immediately issued an act for write-off and wrote off from accounting at book value. This cannot be done under the new conditions. Because when calculating the cost of written-off materials, based on the average price, in comparison with the considered option, there will always be discrepancies - unwritten "penny" balances.
Since Instruction No. 70n does not provide any additional definitions in connection with the proposed write-off method, it seems appropriate to formulate a definition (description) of a group of reserves in the accounting policy of a budgetary institution for the purposes of budgetary accounting. For example, this: a group of inventories recognizes the same name, homogeneous materials that have the same parameters (size, grade, brand or other characteristic features), which have slight fluctuations in prices (within 10%).
Consider, for example, the procedure for determining the cost of spent inventories according to the new rules.
Example
As of May 1, there were 3 packs of writing papers in the warehouse of the college at a price of 144 rubles, for a total amount of 432 rubles. and 1 pack at a price of 139 rubles. During the month there were:
a) 5 packs of similar paper were purchased at a price of 150 rubles. for a total amount of 750 rubles;
b) issued from the warehouse and used for educational purposes 7 packs.
It is necessary to determine the cost of retired reams of paper using the method of average actual cost (hereinafter referred to as AFC) and the total amount of college paper costs for May.

We determine the average actual cost of one pack of paper:
SPS \u003d ((432 rubles + 139 rubles ..) + 750 rubles ..) / ((3 pcs. + 1 pcs.) + 5 pcs.) \u003d 146.8 rubles / pack.
Consequently, the total cost of paper used in May will be 1027.6 rubles. (146.8 rubles * 7 packs).

When selling purchased goods in accordance with paragraphs. 3 p. 1 art. 268 of the Tax Code of the Russian Federation does not provide for the write-off of the cost of each unit, and the average cost method is allowed to be used only in cases where, taking into account technological features, it is impossible to use the FIFO and LIFO methods.

MATERIAL RESERVES IN ACCOUNTING OF BUDGETARY INSTITUTION

Inventories are the most important part of the organization's current assets necessary for the implementation of its business activities.
Accounting for inventories should ensure the formation of complete and reliable information about these reserves, as well as proper control of their presence and movement. Accounting for inventories in a budgetary institution will be discussed in the article.

Legal entities that are non-profit organizations can be created in the organizational and legal forms provided for in paragraph 3 of Article 50 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), and one of these forms is institutions that include state institutions (including state academies Sciences), municipal institutions and private (including public) institutions.
Budget institutions are one of the forms of state (municipal) institutions.
The legal status of budgetary institutions, along with the Civil Code of the Russian Federation, is determined by the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations", clause 1 of Article 32 of which establishes that a non-profit organization maintains accounting and statistical reporting in the manner prescribed by law Russian Federation, and state (municipal) institutions must ensure the openness and accessibility of the institution's annual financial statements.
The main regulatory legal document governing accounting in the Russian Federation is the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), which applies to both commercial and non-profit organizations (subparagraph 1 of paragraph 1 of article 2 of Law N 402-FZ).
Documents in the field of accounting regulation include, as you know, federal and industry accounting standards for public finances, recommendations in the field of accounting, standards of an economic entity. Federal public finance accounting standards establish the minimum required accounting requirements, as well as acceptable accounting methods for organizations in the public sector (paragraphs, 2.1 of Article 21 of Law N 402-FZ).
Federal standards may establish accounting requirements for certain types of economic activity (paragraph 4 of article 21 of Law N 402-FZ).
Program for the Development of Federal Accounting Standards for Public Sector Organizations for 2019 - 2021 approved by Order of the Ministry of Finance of Russia dated March 19, 2019 N 45n.
Five standards have been approved and put into effect since the reporting of 2018, another five - since the reporting of 2019, several standards have been approved and will be put into effect from the reporting of 2020 and 2022, many standards are under development.
The Federal Accounting Standard for Public Sector Organizations "Reserves" was approved by Order of the Ministry of Finance of Russia dated December 07, 2018.

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