Accounting for medicines in hospitals is strictly regulated, it must comply with the rules and procedures medicines in medical institutions. In this article, we will consider the main aspects of accounting for medicines, the methods and rules for purchasing, we will learn the rules for accounting for medicines in hospitals with and without a pharmacy, and we will also get acquainted with accounting entries and the procedure for dispensing prescription drugs. All information is given taking into account the indication of documents and relevant orders.

Who administers medications

Medicines subject to registration should be controlled by the following organizations:

• Medical institutions (all clinics and hospitals)
• Pharmacy institutions
• Pharmaceutical companies

The institution appoints special staff who are financially responsible for the safety of drugs. The manager also monitors the organization of rules and compliance with the standards of storage, sale of drugs and write-off of drugs. This accounting is carried out to avoid the risk of violations by the control authorities. The specific decision is made by the medical organization itself, which forms its own framework accounting policy.

How medicines are purchased

Autonomous (private) clinics themselves determine the order of purchase. This right is granted by the letter of the Ministry of Economic Development dated April 26, 2017 No. D28i-1865. This information must be specified in the local act of a private medical institution. For the purchase of medicines, a standard contract is required.

Purchasing methods:

• Request for proposal (through documentation at the procurement site).
• By writing direct letters directly to suppliers asking for prices.

The purchase document must indicate the dosage, dosage form and expiration date of the medication.

Which medications should be accounted for?

The order of the Ministry of Health of the USSR dated 06/02/1987 No. 747 contains a list of medicines that are subject to mandatory registration. These include:

• Medicines (drugs, serums, vaccines, disinfectants)
• Mineral water
• Dressings (these include gauze, paper, cotton, bandages)
• Various containers (jars, bottles, cans, flasks)
• Vaccines

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Subject to accounting in specially designed forms in quantitative terms:

• Alcohol
• Clinically Investigated Containers and Medicines
• Substances that contain narcotic, potent or poisonous components
• Psychotropic drugs.

How is the accounting

Medicines in the hospital and pharmacy are accounted for as follows:

1. Checking the compilation of registers is carried out every three months and is selective
2. Monthly monitoring of specific medications required
3. Verified documents must be signed by an accountant.
4. Auxiliary materials are included in the expense item immediately upon admission to the pharmacy
5. The write-off of the price of non-returnable packaging occurs simultaneously with the write-off of the corresponding medical products
6. It is mandatory to control the results of the annual inventory by the head of the medical clinic.

	Documentation	Accounting registers maintained by the pharmacy	Compilation details
The arrival of medicines from the supplier	Seller invoice	1. Form 6-MZ (represents a document registering received invoices) 2. Form 11-MZ - is a report issued by a pharmacy. Cash receipts and expenditures of medicines are negotiated	It is necessary to make 2 copies of the report, one of which is certified by the head of the pharmacy and then stored in the accounting department, and the second is to be transferred to the head of the pharmacy.
Issuance of medicines from a pharmacy directly for treatment	invoice	1. Form 7-MZ (is a document that takes into account the requirements for retail prices for medicines) 2. Form 11-MZ (represents a pharmacy report on the receipt and disposal of medicines)	Two copies are required. The first is issued to a financially responsible person, the second remains with the pharmacy. Pages are to be numbered. The signature of the chief accountant is also required. Then the data is sent to the form 11-MZ
Arrival and departure of medicines subject to quantitative accounting	Issuing an invoice or invoice from the seller	Form 8-MZ (is a document registering the amount of medicines)	The signature of the chief accountant is required and pagination is required
Consumption of special medicines	invoice	Form 1-MZ (sampling list of specific medicines)	It is necessary to certify this document by the head or deputy head. The total amount is sent to the form 8-MZ

How medicines are accounted for in a hospital without a pharmacy:

The supply of medicines to institutions without pharmacies occurs through the pharmacy warehouses of suppliers. At the same time, the quantitative and total accounting of medicines is mandatory. The conditions are as follows:

1. The limit for the issuance of medicines is stipulated by a specially drawn up instruction.
2. A power of attorney is required to dispense medicines
3. The number of medicines meets the current needs of the medical institution

	Documentation	Accounting registers	Compilation details
Receipt of drugs immediately to the department	1.Invoice 2. Information on the invoice from the supplier (attached invoices for the specified period of time are also required)		The invoice is issued in four copies, each group of medicines for each department. There is a write-off of medicines by a designated employee of the institution. The basis for this procedure is the invoice
Supply of special medicines	invoice	Form 2-MZ (represents an extract document about medicines, the number of which is subject to accounting)	It is necessary to make five invoices, each group of drugs for each department

Accounting

Registers of medicines included in the list should be maintained simultaneously with the circulation of documentation. The workflow tracks the receipt, consumption and movement of medicines in a medical institution.

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The procedure for organizing medicines that are not subject to subject-quantitative accounting:

Receipt:

1. Recorded by the pharmacy
2. The accounting register is form 6-MZ
3. The basis document is a consignment note or an issued invoice. It can also be a transfer document issued by the supplier.

Issuance at the branch:

1. regulatory document - requirement-invoice (0504204)
2. register - form 7-MZ
3. accounting is carried out by the pharmacy.

The procedure for organizing medicines that are subject to subject-quantitative accounting:

Receipt:

1. The account is kept by the pharmacy
2. accounting register in this case- form 8-MZ
3. The underlying document is also an invoice or waybill, or a transfer document from a supplier.

Medication consumption:

1. Record keeping is carried out by the pharmacy
2. Register of accounting - form 1-MZ
3. The basis document is the requirement-invoice (0504204). It must indicate the full name of those persons for whom these drugs are supplied. Mandatory stamp and seal to certify the document.

Accounting entries for the accounting of medicines

Accounting for medicines requires appropriate accounting entries. For this, it is necessary to use the approved order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

After the receipt of medicines in a private clinic, they must be registered with financially responsible persons. Next, there is a leave for the issuance of medicines to patients. This operation is the posting of medicines to the balance of a private clinic from a higher organization. The arrival of medicines carried out:

• supplier: Dt 0 105 31 341 Kt 0 302 34 734.
• higher organization: Dr. 0 105 31 341 Kt. 0 304 04 341.

Pharmacy account

Points to remember when registering medicines in a pharmacy:

1. In a pharmacy, it is necessary to create an operating commission that counts all available medicines.
2. The inventory takes place annually. This takes into account the packaging, dose and type of medicinal preparations.
3. Accounting for drugs in a pharmacy is regulated by forms 8-MZ and 1-MZ.
4. Mandatory signature and seal from the head of the organization when issuing medicines.
5. Spot checks are important to ensure that drug records are kept correctly.

How prescription drugs are dispensed

The rules for dispensing prescription drugs are regulated by the Order of the Ministry of Health of Russia dated July 11, 2017, No. 403n. The sale of prescription drugs can be carried out by pharmacies that have received a license to carry out pharmaceutical activities.

To receive special drugs, you must have a form authorizing the receipt of medicines with you:

• f.148-1 / y-88 - the period of its storage is 3 years. According to such a certificate, you can get special (mandatory) medicines;
• f.107 / y-NP - stored for 5 years. It is issued for obtaining psychotropic drugs, as well as drugs with narcotic components. You can only get one type of drug on this form.

Write-off of medicines in medical institutions

Forms for writing off drugs:

• Report 11-MZ
• Sample 1-MZ

Write-off of medicines in accounting is carried out in general order based on the provisions of instructions No. 157n, 174n.

To write off medicines in medical institutions, two unified forms are used:

• f. 0504210 (suitable when the head nurse writes off drugs)
• f. 0504230 (it is possible to write off medicines by a duty nurse who is an accountable person)

The institution itself chooses the form of write-off of medical funds:

1. At the average actual price
2. At the price indicated on the bill of lading

Who is responsible

Accounting and tracking the sale and storage of medicines in health facilities is subject to licensing control. Lack of registration of the organization is regarded as a violation of the requirement, as a result of which you can fall under administrative responsibility, in the event that it does not contain signs of a criminal act.

Persons who use medical devices with expired suitability, or those who used drugs in an unregistered manner by law.

The violator is subject to a fine. For individuals it is about three to four thousand rubles, for legal entities - thirty to forty thousand rubles.

Payment by plastic card is one of the most convenient types of payment for services for individuals. These operations are called acquiring. The number of medical organizations offering such an opportunity to clients is increasing every year.

Acquiring operations have a number of advantages compared to other types of settlements:

• Reducing cash payments to a minimum, which allows you to worry less about the safety of cash, about the risks associated with accepting counterfeit money, about organizing a cash desk with the allocation of a separate room, etc.
• Since everything more people when making payments, plastic cards are used, the organization becomes more attractive to customers, which, in turn, will lead to an increase in turnover;
• Plastic card transactions are not subject to the limit of cash settlements.

When using the acquiring service, it is necessary to have a bank account, and an acquiring agreement must be concluded without fail.

The principle of operation using acquiring is as follows:

• the services of the organization are paid from the client's plastic card through special equipment;
• the acquiring bank transfers it to the organization's settlement account, while charging a commission for its services.

As a rule, the transfer of funds to the settlement account of the organization is made by the bank, minus its commission for acquiring services. Possible mistakes These operations may include the following:

1. revenue from the sale of services is reflected in accounting not at the time of the actual provision of services to the patient, but at the time of receipt of funds from the bank to the account of the organization.

   Such an error leads to a distortion of the accounting and tax reporting if the service was rendered in one month ( reporting period), and the money came in another. Tax office upon detection of this error, additional penalties will be charged for late payment tax.

   Conclusion:
   Revenue from the provision of services should be reflected in accounting records on the date the services are provided.

2. the revenue received from the provision of services is reflected in the accounting net of the bank's commission.

   In this case, the proceeds from the sale of services and the expenses of the organization are underestimated by the amount of the bank's commission. During the audit, the tax authorities will restore the amount of revenue and charge additional taxes.

   Conclusion:
   Revenue from the provision of services should be accounted for in in full. The bank commission withheld under the acquiring agreement is an expense.

3. payments by payment cards are carried out without the use of cash registers.

   Since the organization in this case does not draw up the necessary cash documents(the book of the cashier-operator, the report of the cashier-operator, etc.), when checking the correctness of the use of cash registers, there is a risk of penalties from the tax authorities.

   Conclusion:
   Settlements made by payment cards are broken into a separate section of cash register and are reflected separately in the Z-report as the amount of non-cash revenue. At the same time, in the journal of the cashier-operator in column 12 reflects the number plastic cards for which settlements were made, and column 13 indicates the amount received when paying with these cards. Information from the cashier's journal on the amount of revenue received both in cash and by means of plastic cards is transferred to the certificate-report of the cashier-operator (form No. KM-6).

Accounting for consumables

When accounting for consumables, including medicines and preparations, it is important to take into account not only their issuance to offices, but also any other movements within the medical institution. The final write-off of the main and auxiliary consumables occurs at the moment when they are actually used up and included in the treatment leaflet or client card.

For each procedure, a document should be developed that defines the consumption rates for the write-off of materials.

At the end of each month, a report is drawn up for each office (doctor, procedural nurse) based on the consumption rates of materials that are transferred to the accountant.

Based on the data of these reports, the accountant writes off materials for the cost of services rendered.

Accounting for medical equipment

When it comes to accounting for fixed assets in medical organization, in most cases, OS refers to special medical equipment. Given its high cost, it is important to correctly form the initial cost of fixed assets.

Sources of replenishment of fixed assets are:

• Purchase of equipment for a fee;
• sponsorship;
• donation;
• Purchase of equipment on credit.

The high cost of medical equipment also makes it possible to use it as a contribution to authorized capital medical organization

The cost of fixed assets is repaid by accruing depreciation. According to paragraph 18 of PBU 6/01, there are four ways to calculate depreciation:

1. linear way;
2. method of writing off the cost in proportion to the volume of services provided;
3. reducing balance method;
4. writing off the cost by the sum of numbers of years of the term beneficial use.

The most commonly used is the first (linear) method of depreciation. In this case annual amount depreciation charges calculated based on original cost object of fixed assets and the depreciation rate determined on the basis of the useful life of this object.

The following initial characteristics are used to determine the useful life of an item of property, plant and equipment:

• Expected period of use of the facility in accordance with the expected performance and capacity;
• Predicted Degree physical wear and tear, depending on the operating conditions, the influence of the environment, the repair system;
• Regulatory and other restrictions on the use of the object (term of lease) (clause 20 PBU 6/01).

The second method - writing off the cost in proportion to the volume of services provided - as initial characteristics uses a natural indicator of the volume of services provided for the reporting period and the ratio of the initial cost of the fixed asset and the estimated volume of services for the entire useful life.

When using the reducing balance method when calculating depreciation, the annual amount of deductions is determined based on the residual value of the fixed asset at the beginning reporting year and depreciation rates. To determine the depreciation rate, such characteristics are used as the useful life of an item of fixed assets and the acceleration factor established in accordance with the legislation of the Russian Federation.

The method of writing off the cost by the sum of the numbers of years of the useful life is based on the use of such a characteristic as the annual amount of depreciation. It is determined based on the initial cost of fixed assets and the annual ratio, the numerator of which is the number of years remaining until the end of the life of the object, and the denominator is the sum of the numbers of years of the life of this object.

Organizations applying the simplified tax system (15%) have features of recognizing depreciation expenses for taxation, which is regulated by Art. 346.18 of the Tax Code of the Russian Federation.

In our opinion, it is advisable for organizations providing medical services to apply the simplified taxation system (STS) with the object of taxation "income minus expenses -15%", since the share of expenses of such organizations is significant (depreciation of equipment, personnel costs, materials, etc.). e.)

If the medical organization applies common system taxation, then according to article 149 tax code Russian Federation services provided by such an enterprise are not subject to VAT.

Accounting in medicine has its own specifics, requires professional knowledge accounting and tax accounting, as well as skills in working with specialized software.

Our company has many years of experience in accounting for companies operating in the field of medical services, so it can offer you high-quality accounting and auditing services. For more detailed information about our services, please contact our specialists.

In a budgetary institution, subject-quantitative records are kept for all medicines. Medicines from the pharmacy warehouse are transferred to the head nurse on demand-invoice. The inspectors pointed out that in the accounting it is necessary to see the balances of the head nurse and the balances at the post. In this case, in fact, the balances are registered with the head nurse, as a financially responsible person.
How is the accounting of medicines in a budgetary institution from the head nurse to the post?
How is the disposal of medicines processed?

After considering the issue, we came to the following conclusion:
Accounting for medicines in the accounting of a budgetary institution from the head nurse to the post is carried out in the manner determined accounting policy institutions.

Rationale for the conclusion:
When organizing accounting, budgetary institutions are guided by the following provisions:
- Instructions, approved by the Ministry of Finance Russia dated 01.12.2010 N 157n (hereinafter - N 157n);
- federal standard accounting for organizations of the public sector "Conceptual foundations", approved by the Ministry of Finance of Russia dated December 31, 2016 N 256n;
- Instructions approved by the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter - N 174n).
In addition, insofar as it does not contradict regulatory legal acts issued later, health care institutions may use the provisions of the Instructions for the Accounting of Medicines, Dressings and Medical Devices in Medical Healthcare Institutions Consisting of state budget USSR, approved by the USSR Ministry of Health of 06/02/1987 N 747 (hereinafter - Instruction N 747), which has not lost its force at the present time. For example, based on the provisions of Instruction N 747, experts from the financial department build their explanations regarding the accounting of medicines, dressings and medical products in budget institutions healthcare (see, for example, the Ministry of Finance of Russia dated March 25, 2016 N 02-07-10 / 17036).
Note that it is necessary to distinguish between accounting and "special" accounting of medicines.
Subject-quantitative accounting of medicines for medical use is carried out by a medical institution in accordance with federal law dated 12.04.2010 N 61-FZ "On the circulation of medicines". In particular, this norm establishes a list of medicines subject to subject-quantitative accounting, as well as the procedure for their "special" accounting and relevant documents. In addition, the features of subject-quantitative accounting of medicines in institutions with a pharmacy are described in section II of Instruction N 747.
Paragraph 45 of Instruction N 747 provides that the cost of medicines issued to the departments (offices) of the institution is written off as an expense. This norm may be due to the fact that medicines are dispensed by the pharmacy to departments (offices) in the amount of the current need for them: poisonous medicines - 5 days, narcotic medicines - 3 days, all others - 10 days (clause 19 of the Instruction N 747). And also in the department (office) it is not allowed to create stocks of medicines in excess of the current need (clause 11 of Instruction N 747).
Along with this, the write-off of inventories in accounting is carried out on the basis of the provisions of Instructions NN 157n, 174n. These normative legal acts do not contain the features of writing off medicines. They are written off in the general manner provided for the write-off of inventories.
At the same time, the issue of the moment of write-off of inventories is important, which is determined by the institution independently with the appropriate justification of this decision. The decision made is fixed in the accounting policy of the institution.
When deciding when to write off drugs, the institution should avoid extremes and consider that they are divided into consumables and non-consumables.
In addition, it is desirable to determine how important it is to ensure control over the safety of a particular group (species) material assets how significant they are. For example, there is no doubt about the importance of special accounting for narcotic drugs.
At the same time, it should be understood that the current regulatory legal acts do not establish clear boundaries between:
- consumed and non-consumed inventories;
- property that is subject to write-off as a direct expense when issued from storage places, and valuables that can be written off from the balance sheet only after registration additional documents.
Accounting for medicines on the balance sheet of the institution during the entire time of their use will avoid claims from regulatory authorities. At the same time, the benefit derived from the information generated in accounting should be comparable to the costs of its preparation.
Thus, in a medical institution, in accordance with decision fixed in the accounting policy, the disposal of medicines can be carried out both as a direct expense when they are issued from the warehouse to the department, and upon the fact of providing medical service.
If the institution makes a decision to write off medicines from accounting directly upon the provision of medical services, then in this case the medicines transferred to the head nurse continue to be accounted for on account 105 01 until they are written off. Based on the information received by the nurse from the post at intervals established by the institution (but at least 1 time for the interval for which the size of the current need is set), she fixes the date of disposal of medicines, which then reflects their disposal in accounting. In other words, the accounting reflects the write-off of account 105 01 in accordance with Instruction N 174n.
Disposal of medicines is carried out on the basis of a decision of the permanent commission for the receipt and disposal of assets, drawn up by a source document - an Act in the form established by regulatory legal acts adopted in accordance with the legislation of the Russian Federation by the Ministry of Finance of the Russian Federation (Instructions N 157n). Such an Act may be an Act on the write-off of inventories (f. 0504230). In particular, documents can be attached to it, on the basis of which the actual expenditure of medicines is carried out (Appendix N 5 to the Ministry of Finance of Russia dated 30.03.2015 N 52n). That is, documents on the "special" accounting of medicines.
For the purposes of recording the balance of medicines transferred to the post, additional analytical accounting medicines on account 105 01, transferred by the senior nurse directly to the department. For example, medicines are recorded on the balance sheet account 105 01 indicating the financially responsible person - the head nurse. When they are transferred to the department, their internal movement is reflected with a change in analytics, for example, "medicines at the post." Write-off of medicines in accounting from account 105 01 in this case will also be carried out on the basis of the Act on the write-off of inventories (f. 0504230), compiled according to the data provided by the head nurse. It should be noted that such an accounting option is a right, not an obligation of the institution. A specific decision on the procedure for recording and writing off medicines is made by the institution and fixed as part of the formation of its accounting policy. When making such a decision, it is necessary to compare the possible labor costs with the result obtained.
Based on the foregoing, in the situation under consideration, the following can be reflected accounting records:
1. Debit 0 105 01 340 (Medications issued for the post) Credit 0 105 01 340 (Medicines from the head nurse) - medicines issued for the post are reflected;
2. Debit 0 109 60 272 Credit 0 105 01 440 (Medicines issued for the post) - reflected the write-off of actually used medicines that form the cost of a particular service, directly upon the provision of medical services.

Prepared answer:
Legal Consulting Service Expert GARANT
Kireeva Anna

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

The document that forms a uniform accounting policy for all budgetary institutions is the Instruction on Accounting in Budgetary Institutions (hereinafter referred to as the Instruction), approved by order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n, (registered with the Ministry of Justice of Russia on January 28, 2000 No. 2064 ) .

The accounting policy of a medical institution provides:

completeness of reflection in accounting of all facts of economic activity;

timely reflection in accounting and reporting of facts economic activity;

priority recognition and reflection in the accounting of expenses and liabilities to possible income and assets, not allowing the creation of hidden reserves;

reflection of the economic content of the facts and conditions of the economy;

identity of analytical accounting data to turnovers and balances of synthetic accounting accounts;

rational accounting based on the conditions of economic activity and the size of the organization.

The procedure for maintaining accounting records in institutions, established by Instruction No. 107n, provides for:

chart of accounts in institutions;

memorial-order form of accounting;

the method of using subaccounts of the Chart of Accounts to reflect operations for the execution of estimates of income and expenses of both budgetary funds and funds received from extrabudgetary sources;

Forms of primary accounting documents and accounting registers;

Methods for valuation of assets and liabilities;

Correspondence of sub-accounts for the main accounting operations;

Other issues of accounting organization.

Organizational aspects of accounting for a medical institution contain the following main sections:

1. Information about who is responsible for organizing accounting;

2. Accounting service, its organization and leadership;

3. Choice of method (form) of accounting and organization of accounting;

4. Formation of document circulation rules and establishment of a document circulation schedule;

5. Accounting reporting of the healthcare institution;

6. The procedure for conducting an inventory of property and liabilities;

7. Standard correspondence of sub-accounts for the main accounting operations.

Consider the most important aspects accounting policies of the healthcare institution.

The chief accountant is appointed to the position and dismissed by the chief physician. Thus, the executive role of the chief accountant is emphasized to a greater extent. The documents state that Chief Accountant reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, timely submission of a complete and reliable financial statements.

Taking into account the importance of the chief accountant and his role in making correct and reasonable decisions on the management of a healthcare institution, it has been established that he ensures the compliance of ongoing business operations in accordance with the legislation of the Russian Federation, as well as control over the movement of property and the fulfillment of accounting obligations. - decisions.

For the activities of the institution, it is very important to exercise proper control. So, in cases of receipt of documents on business transactions that contradict the law or violate contractual or financial discipline, the chief accountant accepts them for execution only with a written order from the chief physician (manager), who bears full responsibility for the consequences of the implementation of illegal operations. To do this, the chief accountant informs the chief physician about such documents in writing, and only after receiving a written order from the head to accept the specified document for accounting, executes it. The sole responsibility of the chief physician is especially noticeable when sanctions are imposed by the control authorities. In the future, the manager can punish a specific guilty official or employee in accordance with labor legislation, and in cases where accounting is carried out on a contractual basis by centralized accounting, on the terms stipulated in the contract.

In accordance with Instruction No. 107n, official duties in accounting are distributed according to a functional basis, that is, a certain area is assigned to each group of employees or an individual employee, depending on the amount of work. The following groups have been created in the accounting department: financial, material, settlements. These groups are entrusted with the design of the entire primary documentation accounting for the operations of this institution, monitoring the safety of valuables held by financially responsible persons, and performing other work provided for by the distribution of duties.

All structural units, which are part of the institution, as well as institutions, are obliged to timely transfer to the accounting department the documents necessary for accounting and control (copies of extracts from orders and instructions related directly to the execution of estimates of income and expenses, and also all kinds of contracts, acts of work performed, etc.).

Requirements of the chief accountant in terms of the procedure for registration and submission to the accounting department required documents and information are mandatory for all employees of the institution.

The chief accountant approves job descriptions for accounting workers.

In accordance with Instruction No. 107n, the medical institution carries out accounting for the execution of cost estimates in the memorial-order form. The basis of this method is memorial orders, registers of analytical accounting: The book "Journal-nal-main".

Checked and accepted for accounting primary accounting documents are systematized by the dates of transactions (in chronological order) and are issued in separate memorial orders - accumulative statements for operations at the expense of budgetary funds and funds received from extrabudgetary sources, which are assigned the following permanent numbers:

Memorial number 1 (accumulative statement for cash transactions) - f. 381;

Memorial order 2 (cumulative statement on the movement of budgetary funds on sub-accounts 090, 091.097, 100, 101, 102) - f. 381;

Memorial order 3 (cumulative statement on the movement of funds received from extrabudgetary sources, on sub-accounts 110,111, 114, 115, 118) - f.381;

Memorial order 4 (accumulative statement for settlements by checks from limited books) - f. 323;

Memorial order 5 (a set of payrolls for wages and scholarships) - f. 405;

Memorial order 6 (cumulative statement for settlements with other debtors and creditors) - f. 408;

Memorial order 8 (cumulative statement for settlements with accountable persons) - f, 386;

Memorial order 9 (cumulative statement for the disposal and transfer of fixed assets) - f. 438;

Memorial order 10 (cumulative statement for the disposal and movement of low-value items) - f. 438;

Memorial order 11 (a set of accumulative statements for the arrival of food products) - f. 398:

Memorial order 12 (a set of accumulative statements for food consumption) - f. 411;

memorial order 13 (accumulative sheet for the consumption of materials) - f. 396;

memorial warrant 14 (cumulative statement of income, profits (losses)) - f. 409.

For other operations and for "storno" operations, separate orders f. 274 and are numbered starting with number 16 for each month.

As the memorial warrants are being compiled, entries are made in f. 308 Book "magazine-main". Accounting in the book is conducted by sub-accounts.

To provide separate accounting operations on budget funds and funds received from extrabudgetary sources (material assets, funds in settlements, etc.), a distinctive feature is assigned to the subaccount in the form of a number:

For budgetary funds - 1;

For funds received from extrabudgetary sources:

By entrepreneurial activity - 2;

For targeted funds and gratuitous receipts - 3.

All business transactions carried out by the organization are documented by supporting documents. These documents serve as primary accounting documents. They are based on accounting.

Primary accounting documents to give them legal force must contain the following mandatory details (clause 14 of Instruction No. 107n):

Name of the document (form);

Form code;

date of compilation;

The name of the organization on behalf of which the document is drawn up;

Meters business transaction(in physical and monetary terms);

Name of the positions of persons responsible for the performance of a business transaction and the correctness of its execution;

Personal signatures and their decryption (including cases of creating documents using computer technology).

Primary documents are accepted for accounting if they are drawn up in the form contained in the albums of standard (unified) forms of primary accounting documentation.

Movement primary documents in accounting (document flow) provides for the following steps:

Creating an internal or receiving an external document;

Acceptance of the document for accounting;

Document processing;

Transferring the document to the archive.

The workflow schedule is drawn up in the form of a table with a list of work on the creation, verification and processing of documents for each division, as well as by all performers, indicating their relationship and deadlines for completing the work.

Responsibility for compliance with the workflow schedule, as well as for the timely and high-quality creation of documents, their timely transfer for reflection in accounting and reporting, for the reliability of the data contained in the documents, are borne by the persons who created and signed them. Compliance with the workflow schedule is controlled by the chief accountant.

In accounting policy dental clinic the order of storage of accounting documents is also reflected, since this is an integral part of the organization of workflow. Shelf life standard documents health authorities and institutions are established by the rules for organizing state archives. Article 17 of Federal Law No. 129-FZ "On Accounting" states that organizations are required to keep primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archives, but not less than 5 years.

There is also an approved procedure for the current storage of documents. Forms strict accountability should be stored in special rooms to ensure their safety. In case of loss or destruction of primary documents, the head of the organization appoints by order a commission to investigate the causes of loss, death.

The reporting of an organization (institution) is a system of indicators that characterize the conditions and results of its work for a certain period. Reporting is the final stage of the accounting process. Reporting is compiled according to the data of accounting, statistical operational accounting. This allows you to include in the content of the reporting not only cost, but also natural indicators for assessing and summarizing both quantitative and qualitative characteristics.

The financial statements reflect on an accrual basis the property and financial position of the institution, the results of economic activity for the reporting period (reporting year).

The reality and reliability of the information contained in the reporting on the property, obligations of the organization, financial position and the results of activities in the reporting period depend on the timeliness and completeness of the annual inventory.

To ensure data integrity balance sheet and report, the institution is obliged to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

The procedure for conducting inventories is determined by the head of the institution, with the exception of cases when they are mandatory (clause 26 of Instruction No. 107n):

When transferring property for rent, redemption, transformation of a state or municipal unitary enterprise;

Before compiling annual financial statements (inventory of fixed assets can be carried out once every three years, and the library fund - once every five years);

When changing financially responsible persons;

When revealing the facts of theft, abuse or damage to property;

In cases natural disaster, fire or other emergency;

In case of reorganization or liquidation of the organization;

In other cases, provided by law Russian Federation.

Forms are prepared before the start of the inventory inventory records, collation statements, the presence and condition of inventory books are checked.

The discrepancies between the actual availability of property and accounting data identified during the inventory are reflected in the accounts in the following order:

a) the surplus of property falls on market value on the date of the inventory, and the corresponding amount is credited to the financial results of a commercial organization or to an increase in income from a non-profit organization or to an increase earmarked funds for the maintenance of the institution and other activities (subaccount 270) from the budgetary organization for budgetary activities; to increase the income of the reporting period (subaccount 400) - for entrepreneurial activities;

b) the shortage of property and its damage within the limits of the norms of natural loss are attributed to costs or expenses, in excess of the norms - at the expense of the perpetrators; if the perpetrators are not identified, then the losses are attributed to the decrease in the financing of the institution.

Shortage within the norms of natural attrition in a budgetary institution is attributed to book value on the debit of sub-accounts 140, 141, 220, 241, 270 and on the credit of sub-accounts of accounts 04, 05, 06, 08.

The shortage of property and its damage in excess of the norms of natural loss are attributed in the institution to the perpetrators at market value on the debit of sub-account 170 and the credit of sub-accounts: 040, 041, 043, 044, 050.060-067.069 (according to inventories), 120 (by money), 173 (for fixed assets, intangible assets and low-value items purchased at the expense of budgetary funds), 401 (for fixed assets, intangible assets, low value items acquired with business proceeds).

In the event that the perpetrators are not identified or the court refuses to recover damages from the perpetrators, entries are made in the budgetary institution on the credit of subaccount 170 and the debit of subaccounts 140, 141, 173, 270, 401.

In the institution, the results of the inventory are drawn up:

Inventory list (collation sheet) f. 401 - by objects fixed assets, items of low-value inventory, inventories, finished products;

Act of inventory of cash f. 0309014 - for cash;

Inventory list of securities and forms of documents;

Strict reporting f. 0309015 - by securities and forms of strict reporting;

Act of inventory of settlements with buyers, suppliers and other debtors and creditors f. 0309016 - according to calculations;

Act on the results of the inventory f. 835 with the attached statement of discrepancies f. 836.

The amounts of surpluses and shortages of inventory items are indicated in accordance with their assessment in accounting. Among the documents submitted for registration of write-off of shortages of valuables and damage in excess of the norms of natural loss, there should be documents of investigative or judicial authorities confirming the absence of guilty persons or a refusal to recover damages from the guilty persons, or a conclusion on the fact of damage to valuables received from the technical department. control or relevant specialized organizations (quality inspections, etc.).

The inventory commission is created in the institution and does not change during the reporting year. The commission in the polyclinic includes the chief accountant, lawyer, financial responsible persons(head nurse, pharmacist, etc.) - at least three people in total. The composition of the commission, the terms of its work are approved by the head. In exceptional cases, it is possible to replace members of the commission on the basis of an order) of the head. The commission may be permanent. Based on the results of the inventory, the commission draws up a final document - an act in which the following are recorded:

Accounting status;

Facts of shortages, surpluses, damage, loss;

Proposals to eliminate the identified deficiencies.

The act, signed by the members of the commission, is considered and approved by the head and is stored in the accounting file in the accounting service.

The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual accounting report.

The clinic has a schedule for scheduled inventories. For fuels and lubricants - quarterly, for cash - monthly. Annually in the period from October 1 to December 31 for inventory items and funds in settlements.

Accounting for the execution of estimates of income and expenses for budget funds and funds received from extra-budgetary sources is maintained according to the Chart of Accounts provided for by Instruction No. 107n. At the same time, a single balance sheet is drawn up for the indicated funds and separate balance sheet on funds received from extrabudgetary sources.

In the existing law about accounting in our country there is such a thing as accounting policy. The requirements for the accounting policy in medical institutions remain the same without any exceptions. The following basic rules for the accounting policy of the accounting department of a medical institution can be distinguished:

1. As in any legal organization, in a medical facility The manager is responsible for accounting. It is the head who is responsible for compliance with the law, issuing orders and orders on accounting in medical organizations.

2. The accounting order issued by the manager must ensure consistent accounting policy in medical institutions. At the same time, it is allowed to change, supplement the order on the accounting policy of a medical organization only in the event of a change in the country's legislation, adopted regulatory acts on accounting. As a rule, when ordering accounting services at third parties the manager is not obliged to keep track of all these changes. The manager is allowed to change the accounting policy when introducing new accounting methods and radically changing the profile and working conditions of a medical organization.

3. Head of a medical institution is obliged in his orders and instructions to indicate that all innovations in accounting should be introduced only from the beginning of a new fiscal year organizations. All innovations should be reflected in additional explanatory note financial and reporting documentation.

in orders and orders of the medical institution accounting reflects information about those standards adopted by the organization that can be selected within the framework of the legislation existing in our country.

To date head of a medical organization The following forms of accounting and tax accounting are offered. The first method is the creation of a division of the organization with the establishment of the head of the division - the chief accountant. In medicine, accounting can be carried out by the only official- an accountant. The second method is accounting outsourcing. Accounting outsourcing refers to the transfer of non-core activities for this organization to a third organization, for which this activity is core, that is, accounting services are provided by a third organization. The third method of bookkeeping in medicine is independent work in this area of ​​the head of the organization.

It should be noted that the last type of accounting in medicine applicable only in commercial organizations. Budgetary medical organizations cannot keep accounting in the person of the head of the institution or by accounting outsourcing or ordering accounting services. It should be noted that the latter circumstance has become obsolete from all points of view. Experience shows that the transfer of non-core activities of the organization to a third party can significantly improve the quality of the implementation of this activity. However, in budgetary medical institutions, the accounting method is determined by the higher budget organization. For municipal hospitals - this is the city health department, for regional medical institutions - by regional governing bodies (ministries of health of the republics, departments of health management of regions and territories).

Any account medical institution policy must have a chart of accounts budget accounting. The plan notes the list of accounts used in this medical organization. As a rule, drawing up a chart of accounts in medicine does not differ much from a chart of accounts in other organizations and is drawn up as an appendix to the organization's accounting policy.

IN accounting policy medical organization procedures and deadlines for the creation inventory commission. The inventory commission is created and the terms of its existence are determined by the head of the organization. If it is necessary to conduct an urgent inventory for further accounting, it is possible to create an inventory commission ahead of schedule. The head of the institution determines the list of employees who have the right to sign on accounting documents. In budgetary institutions, this list is agreed with the chief accountant of the medical organization.

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