1. Placement of an order for the supply of products, performance of work, provision of services
When announcing a tender procedure on the basis of a notice of a tender, auction, request for quotation, it is necessary to create new element directory "Contracts and other grounds for the emergence of obligations"(menu "Calculations") for the estimated amount of the future agreement (contract). The amount of the agreement (contract) as a result of competitive procedures may change. (fig.1)
Information about the counterparty (supplier) is not indicated, because competitive procedures have not yet been completed, the winner (supplier) has not yet been determined. (Fig.2)
At the time of placement of the notice of the tender procedure, an obligation is registered at the initial (maximum) price of the agreement (contract). According to the contract created in the program, enter Commitment financing schedule(tab Financing Plan / Terms, amounts), (Fig. 3)
The schedule for financing the obligation shall indicate the maximum price of the agreement (contract), the deadline for performance. Data on the payment period, KFO, KPS, KEK, the subject of the contract (nomenclature), quantity, price and amount are entered in the tabular part.
By clicking the "Enter Based on" button, a document is created "Commitment Made"- for budgetary and autonomous institutions and "Accepted Budget Commitment"- for public institutions. (fig.4)
Fig.4 
The type of operation in the created document must be selected "Obligation (competitive procedures)", Fig.5
This document will be completely filled out on the basis of the Schedule, it will only be necessary to fill in the data on the personal account on the "Commitment details" tab. This document indicates the initial (maximum) price of the agreement (contract).
Competitive procedures are the process of identifying the winner for the provision of services and the supply of goods. Such procedures may end with the identification of a winner, or competitive procedures may be completed without a winner. In turn, if the winner is determined, then two options are possible here: the initial (maximum) price of the agreement (contract) remained the same or the auction ended in savings (price reduction). Consider all options.
Fig.5 
2. Acceptance of obligations based on the results of the competitive procedure
After the end of the competitive procedure, we return to the document “Agreement” (notice) created by us. Fill in it with all the data that became known after the conclusion of the agreement (contract): name of the supplier (counterparty), type of obligation (contract, number, date), (Fig. 6)
Fig.6 
If as a result of competitive procedures the price of the contract does not change, then on the basis of the amended contract (filled in the data on the supplier and the contract), we enter the document "Accepted obligation" with the type of operation "Acceptance of obligation to complete the competitive procedures". We do not change the schedule.
If, according to the results of competitive procedures, the contract is concluded with savings, we open the contract, by clicking on the button "Change the commitment financing schedule" the date of signing the contract, changes are made to the Schedule. In the new document, in the "Changes" column, the amount of the change is entered with a minus sign. (fig.7)
Fig.7 
After making changes to the contract, the document “Accepted obligation” is entered with the type of operation “Acceptance of an obligation to complete the tender procedures”. (fig.8)
To reflect the amount of savings that resulted from competitive procedures, on the basis of the contract, another document “Accepted obligation” is introduced with the type of operation “Savings based on the results of competitive procedures”. (fig.9)
If, as a result of the competitive procedures, the winner is not identified and the competitive procedures are completed with a refusal to conclude an agreement, it is necessary to return to the agreement card, change Liabilities Funding Schedule. In the new document, in the Changes column, enter data on the amount and quantity with a minus sign so that the schedule values are reset to zero. After making changes to the Schedule, enter the accepted obligation with the type of operation "Obligation (competitive procedures"). Bookmark liability amount the amount with a "minus" will be automatically filled in. All data will be discarded.
According to the Order of the Ministry of Finance of Russia No. 52n dated March 30, 2015, transactions on assumed obligations are recorded in the Liability Registration Journal under f.0504064 ( Accounting - Regulated registers accounting ) Fig.11
Fig.11 
This article is devoted to the topic of keeping records of data on monetary obligations in the program "1C: Accounting of a state institution 8". In this topic, we will consider the features of maintaining such accounting, including cases of re-registration and changes in the volume of obligations, and also talk about how to create accounting registers in this program.
Accounting for accepted monetary obligations
1C: Entrepreneur 8
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At the beginning of 2014, in terms of budget financing, a limit on the amount of purchases under direct contracts to 100 thousand rubles came into force. And at the beginning of 2015, a new concept of “obligations assumed” appeared in the accounting of public institutions. This concept implies that the institution assumes obligations for the amount of the future contract or agreement. In the United information network a notice is placed indicating the available amount, as well as the subject of the contract (agreement). And, initially, Exact sum and the supplier are unknown, but the accountant is obliged to accept obligations before placement. In this article, we will consider the entire algorithm for working with assumed obligations in the 1C program: BSU 8 ed. 2.0.
To register the obligations assumed, as with direct contracts, we start by creating a new element in the directory “Agreement or other basis for the occurrence of obligations”:
Select the type of contract - "With a supplier":
As with direct contracts, you need to check the box "Accounting for the subject of the contract":
After setting this flag, the field “Concluded based on the results of competitive procedures” will become available for editing:
When this field is checked, the form changes, the required field “Counterparty” disappears (because the competitive procedures involve several participants and the supplier who will become the winner is unknown in advance). Additional fields for setting flags also appear:
We note only the requisite “Concluded based on the results of competitive procedures”.
After we fill out the document in the usual way. Type of obligation (primary document) select "Notice":
After saving the contract, we accept obligations by creating on the basis of the document "Registration of obligations and information on contracts":
We fill the document with the necessary data for the initial maximum amount, which is specified in the notification for the auction (the "Counterparty" requisite must be left blank, since the counterparty is unknown at the time of posting the message about the auction):
Note that the commitment type is automatically Committed.
Let's go to the tab " Accounting operation", choose typical operation“Registration of obligations”, remove the flag from the props “Budget data with details on KOSGU”:
After posting the document, the following postings are generated for the assumed obligations:
This completes the preparatory operations of the accountant for the competitive procedures.
In general, competitive procedures are the process of identifying the winner for the provision of services or the supply of goods with a limit on the maximum amount. Therefore, such procedures can have two outcomes: the winner is determined or the competitive procedures are completed without a winner. In turn, if the winner is determined, then two options can be provided: the winner is determined for the entire initial maximum amount or the competitive procedures are completed with savings (the final amount is less than the initial maximum amount).
Let's look at everything in order possible options.
After the end of the competitive procedures, we begin the registration of the result. To do this, we turn to the contract, which was created before the publication of the notice. Let's open the element for editing:
Set the flag to the position "Competitive procedures completed":
Now we will consider different variants end of trading.
1. Competitive procedures are over with the definition of the winner.
We set the switch in the attribute "By concluding a contract" (means that as a result of competitive procedures the winner is determined). After setting the switch, the form changes, additional fields become available for filling on it:
In the "Counterparty" attribute, select or create a new element of the "Counterparty" directory. In the attribute "Type of obligation" we change the type of the primary document to "Contract" (since the amount and the supplier of services or goods are already known):
Specify the date of the contract:
We save the element, then register the obligation on the basis of the contract:
It is not a new document that is being formed, but the existing one is being corrected, the tabular part of the document has the “Changes” column. This column is required to reflect the savings (if the amount of the contract with the supplier is less than the declared initial maximum amount):
If the contract is concluded with savings, in the “Changes” column in the “Amount” line, the amount of savings is written with a minus sign (the amount in the last column is recalculated by the program):
When posting, the document generates the following movements on the accounts:
If the contract was concluded for the entire initial maximum amount, the column must be left unchanged (empty).
2. And the second option for the end of the auction - the winner is not determined, or the auction was not held.
Let's also refer to the contract that was created before the publication of the notice, and open the element for editing. In the form, set the flag in the attribute "Competitive procedures completed" and the switch in the attribute "Cancellation of the contract":
Also on the basis it is necessary to register obligations:
When forming a liability with the outcome of the auction without determining the winner, the quantity and amount of the position are automatically reversed in the "Changes" column.
After posting this document, the following postings are formed:
The entire amount of the assumed obligations is reversed.
The article considers all possible options for the outcome of the auction, shows the algorithm for registering obligations, and forms the necessary chain of documents.
Autonomous institutions are required to keep double accounting of the obligations assumed (on the accounts of groups 300,00 "Liabilities" and 500,00 "Authorization of expenses"). How to properly organize the accounting of transactions on these accounts? In what accounting registers are such transactions conducted? On the basis of what documents and at what time should the institution's obligations be reflected in a particular account? The answers to these questions are presented in the article.
The need to double-record the obligations assumed by the institution in state (municipal) autonomous institutions is regulated by instructions No. 157n, 183n. In accordance with the specified regulatory documents, the Chart of Accounts provides for these purposes sections 3 "Obligations" and 5 "Authorization of expenses".
On group accounts 300 00"Liabilities" reflects settlements with counterparties (suppliers and contractors, personnel, budget and off-budget funds etc.). At the same time, settlements on obligations also include settlements on advanced payments (account 206,00), settlements with accountable persons (account 208,00). Accounting for transactions on these accounts is carried out in accordance with the content of the fact of economic life in the journal of transactions for wages, the journal of transactions of settlements with suppliers and contractors, the journal of operations with non-cash funds - in terms of payment for settlements on payments to budgets, the journal for other operations - in parts of other transactions.
Group accounts 500 00"Authorization of expenditures" are intended to summarize information on the progress of execution by an autonomous institution approved by the plan financial and economic activities of estimated (planned) appointments, including the acceptance and (or) fulfillment of obligations assumed by the institution (account 502 01), accepted monetary obligations (account 502 02) for the current (next, first year following the next, second year following next) fiscal year. At the same time, we note that transactions on these accounts do not affect financial results activities of the institution. Accounting for such transactions is carried out in the journal for authorization transactions on the basis of primary accounting documents established by the institution independently, taking into account the requirements for authorizing the payment of accepted monetary obligations, determined by the financial authority.
Recall that the obligations assumed are reflected at the time of their occurrence (for example, the conclusion of contracts, payroll, insurance premiums, taxes, accounting for other expenses of the institution). Accepted monetary obligations are reflected when, under the terms of the contract or in accordance with laws, other regulations the institution has an obligation to pay cash on the obligations assumed. Analytical accounting of assumed obligations (monetary obligations) is kept in the obligations registration journal (f. 0504064), which indicates the basis for their acceptance (name, number and date of the document), accounting account number and amount (in rubles, foreign currency), the date of registration of the obligation (monetary obligation) and the date of deregistration.
In an institution, it is advisable to organize the accounting of accepted (monetary) obligations in such a way as to optimize accounting procedures for an accountant. Since, in accordance with clause 318 of Instruction No. 157n, the obligations assumed are accounted for on the basis of documents confirming their acceptance in accordance with the list established in accounting policy institutions, in the same list it is possible to prescribe at what point they should be reflected in the accounting.
Consider in the table an approximate list of obligations assumed by an autonomous institution in accordance with paragraph 308 of Instruction No. 157n, the grounds for their acceptance and the moment of reflection in accounting for a particular account.
| Name of obligation | Acceptance of obligations to accounts 300,00, 206,00, 208,000 | Acceptance of obligations to account 502 01 | Acceptance of financial obligations to account 502 02 |
| Payment under supply contracts material assets, performance of work, provision of services for the needs of the institution, concluded in reporting period, as well as obligations under contracts accepted in previous years and not fulfilled as of the beginning of the current financial year, subject to execution in the current financial year | On the basis of concluded agreements as of the date of their conclusion | When fulfilling the terms of the contract (advance payment, upon delivery of material assets, performance of work, provision of services) on the basis of an invoice, invoice, act of work performed, services rendered, consignment note as of the date of execution in accordance with the specified supporting documents | |
| Compensation of employees | |||
| Payroll accruals | Based on the certificate (f. 0504833) with the application of the calculation according to the norms established by the legislation of the Russian Federation on the date of accrual | ||
| Payments to employees of travel expenses (including advance payments, other payments (per diem, traveling, etc.)) in accordance with employment contracts and the legislation of the Russian Federation | Based on the application of the employee, the order of the head, advance report(in the event that no advance payment was issued in advance, as well as when returning unused accountable amounts) |
||
| Payments and compensations to employees in accordance with employment contracts and the legislation of the Russian Federation | Based on the certificate (f. 0504833) with the application of the calculation according to the established norms, payroll (f. 0504401), payroll(f. 0504403) as of the accrual date | ||
| Payment of payments stipulated by the legislation of the Russian Federation to individuals (stipends, social payments and so on.) | Based on the payroll (form 0504401), payroll (form 0504403) as of the date of accrual | ||
| Payment provided by law RF obligatory payments to the budgets budget system RF (payment of taxes, fees, duties, contributions, other payments) established for execution in the current financial year | Based on a certificate (f. 0504833), other documents (calculations, declarations, requirements) as of the date of accrual | ||
| Compensation for damage caused by an autonomous institution in the course of its activities, according to other payments, due to a court decision that has entered into legal force, provided for execution in the current financial year | Based judgments on the date of accrual (acceptance for execution) | ||
| Other obligations stipulated for execution in the current financial year (for example, deductions Money trade union bodies, reception and servicing of delegations (representation expenses)) | Based on a certificate (f. 0504833), other documents as of the date of their accrual | ||
Once again, we note that the institution has the right to provide in the accounting policy for a different procedure for accepting obligations (including accepting supporting documents, determining the moment of accrual), taking into account the requirements for authorizing the payment of accepted monetary obligations established by the financial authority, and the specifics of the institution's activities.
At present, the Ministry of Finance has prepared a draft order on amending the Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n, which approved unified forms primary documents and accounting registers used by state (municipal) institutions, and Methodological guidelines for their application (posted on the website www.minfin.ru). This project introduces new form- notice of acceptance of obligation (f. 0504824). This notice will be used for the prompt submission of information structural divisions executing documents for the assumption of obligations (agreements, contracts, writ of execution, business trips, etc.), to the accounting department of the institution in order to accept budgetary obligations (changes thereto) for accounting for the current financial year and planning period.
In practice, most questions arise when reflecting the accepted monetary obligations on account 502 02, since it is not always possible to simultaneously take into account the obligations of the institution on accounts 300 00, 206 00, 208 00 and 502 02. However, if you properly organize their accounting, there should be no difficulty . The main rule is that when summarizing the results, the amount of accepted monetary obligations reflected in account 502 02 should be equal to the indicator of the amount of accepted obligations reflected in the corresponding accounts for recording the obligations of the institution (how to check the indicators, we will present below in the table). These provisions are contained in the draft order on amending Instruction No. 183n, which is also posted on the website of the Ministry of Finance.
| Institutional obligations | Indicators that in total should be equal to the amount of accepted monetary obligations on account 502,02 |
| In terms of settlements with counterparties, with the exception of settlements with accountable persons and settlements on payments to the budgets of the budget system of the Russian Federation, in the context of recipients of advance payments - legal entities, individuals, other public legal entities (counterparties) | - data of the respective accounts analytical accounting account 0 206 00 000 “Calculations on issued advances” (the difference between debit turnovers reflecting the receipt of funds by counterparties and credit turnovers reflecting the return of advance payments issued in the current period and (or) offsets of advance payments in payment of accrued (accepted) in the current period obligations). This includes the advance payments provided in the current period on the assumed obligations, minus the refunds of the specified advance payments (the balances of the issued advance payments that are recorded at the beginning of the current period on the corresponding accounts of analytical accounting account 0.206.00.000, as well as credit turnover, changing the named calculations); Credit turnovers of the corresponding accounts of analytical accounting of account 0.302.00.000 "Settlements on assumed obligations". This includes accrued (accepted) financial obligations to be fulfilled in the current (reporting) financial year (credit and debit turnovers reflecting an increase (decrease) are not included. |
|
accounts payable on monetary obligations accepted in the current period on account of advance payments of previous years, in terms of accepted monetary obligations for the current period); Debit turnovers of the corresponding accounts of analytical accounting of accounts 0.302.00.000 "Settlements on assumed obligations", 0.304.02.000 "Settlements with depositors", 0.304.03.000 "Settlements on deductions from wage payments" (accepted financial obligations fulfilled in the current period previous years) |
|
| In terms of settlements with accountable persons in the context of counterparties (accountable persons) | - debit turnovers on the relevant accounts of the analytical accounting of account 0 208 00 000 “Settlements with accountable persons” less credit turnovers on the corresponding accounts of the analytical accounting of the specified account (funds received by accountable persons (regardless of the method of payment) minus the return issued in the current period advance payments) Debit turnovers on the corresponding accounts of account 0 208 00 000 (money received in the current period by accountable persons to compensate for overexpenditures of previous years). At the same time, the balances of advance payments issued to accountable persons, which are credited at the beginning of the reporting year on the corresponding accounts of analytical accounting of account 0,208,00,000, as well as credit turnover that changes these calculations, are not included in the indicators of accepted monetary obligations of the current period. |
| In terms of calculations for mandatory payments to the budgets of the budget system of the Russian Federation on the basis of analytical data in the context of payments to the budgets of the budget system of the Russian Federation | - credit turnover of the respective accounts of analytical accounting of account 0 303 00 000 “Settlements on payments to budgets” (0 303 02 730 - 0 303 13 730) (payments accrued (accepted) in the current period (taxes, fees, duties, fees and other obligatory payments)); Debit turnovers of the corresponding accounts of analytical accounting account 0 303 00 000 (0 303 02 830 - 0 303 13 830) (fulfillment of obligations to pay payments (taxes, contributions, duties, fees and other obligatory payments) of previous years, which are accrued at the beginning of the current year and executed in the current period). This does not take into account the calculation indicators for overpaid payments (taxes, fees, duties, fees and other obligatory payments), which are credited at the beginning of the current period on the corresponding accounts of analytical accounting account 0 303 00 000, as well as credit turnover that changes these calculations |
| In terms of settlements for the costs of servicing debt obligations on the relevant accounts of analytical accounting accounts 0 301 00 000 "Settlements with creditors for debt obligations" | - credit turnover (obligations accrued (accepted) in the current period, subject to execution in the current financial year); Debit turnovers (fulfilled in the current period of obligations of previous years on the cost of servicing debt obligations) |
In an autonomous institution on September 30, 2013, accrued wage at the expense of funds received from income-generating activities, in the total amount of 700,000 rubles. Personal income tax withheld - 91,000 rubles.
Accrued insurance premiums to off-budget funds in the total amount of 211,400 rubles.
On 07.10.2013 the wages of employees were transferred to bank cards, personal income tax and insurance premiums are listed.
The institution has established in its accounting policy to accept monetary obligations for wages, personal income tax, insurance premiums on the day these amounts are accrued.
| Contents of operation | Debit | Credit | Amount, rub. |
| 09/30/2013. Operations reflected on the basis of the payroll statement (f. 0504401), calculations for insurance premiums, certificates (f. 0504833) | |||
| Wages accrued (direct costs*) | 2 109 60 211 | 2 302 11 000 | 700 000 |
| Withheld personal income tax | 2 302 11 000 | 2 303 01 000 | 91 000 |
| Wage commitments accepted (including personal income tax) | 2 506 10 211 | 2 502 11 211 | 700 000 |
| Accepted monetary obligations for the payment of wages (including personal income tax) | 2 502 11 211 | 2 502 12 211 | 700 000 |
| Insurance premiums accrued to off-budget funds (direct costs*) | 2 109 60 213 | 2 303 06 000 2 303 07 000 2 303 08 000 2 303 09 000 2 303 10 000 2 303 11 000 | 211 400** |
| Committed to insurance premiums | 2 506 10 213 | 2 502 11 213 | 211 400 |
| Accepted financial obligations for insurance premiums | 2 502 11 213 | 2 502 12 213 | 211 400 |
| 07.10.2013. Transactions recorded in accordance with normative document establishing the terms of payment of wages, on the basis of the order of the head, certificate (f. 0504833) | |||
| Wages transferred to employees' bank accounts (700,000 - 91,000) rub. | 2 302 11 000 | 2 201 11 000 off-balance account 18 | 609 000 |
| Listed personal income tax | 2 303 01 000 | 2 201 11 000 off-balance account 18 | 91 000 |
| Transferred insurance premiums to off-budget funds |
2 303 06 000 2 303 07 000 2 303 08 000 2 303 09 000 2 303 10 000 2 303 11 000 | 2 201 11 000 off-balance account 18 | 211 400** |
To simplify the example, total amount insurance premiums (without breakdown by accounts).
An autonomous institution entered into an agreement for the supply of equipment in the amount of 1,000,000 rubles. The contract provides for an advance payment of 30%. The final payment under the contract is made upon delivery. Expenses are made at the expense of a targeted subsidy.
The accounting records the following transactions:
| Contents of operation | Debit | Credit | Amount, rub. |
| Operations recorded on the basis of an equipment supply agreement, invoice from the supplier | |||
| Commitments made | 5 506 10 310 | 5 502 11 310 | 1 000 000 |
| Advance payment of 30% has been made | 5 206 31 000 | 5 201 11 000 off-balance account 18 | 300 000 |
| 5 502 11 310 | 5 502 12 310 | 300 000 | |
| Transactions recorded upon the fact of equipment delivery (based on the equipment supply agreement, consignment note from the supplier, invoice) | |||
| Received equipment | 5 106 31 000 | 5 302 31 000 | 1 000 000 |
| Final payment made | 5 302 31 000 | 5 201 11 000 off-balance account 18 | 700 000 |
| Accepted financial obligations | 5 502 11 310 | 5 502 12 310 | 700 000 |
| Advance payment made | 5 302 31 000 | 5 206 31 000 | 300 000 |
An autonomous institution from the cash desk issued funds for reporting travel expenses at the expense of subsidies allocated for the fulfillment of the state task, including daily allowance - 500 rubles, money for travel - 5,000 rubles, money for hotel accommodation - 6,000 rubles. Upon returning from a business trip accountable person returned the unspent amount for hotel accommodation in the amount of 350 rubles.
The accounting records the following transactions:
| Contents of operation | Debit | Credit | Amount, rub. |
| Operations reflected on the basis of an application for the issuance of money under the report | |||
| Money issued from the cash desk for travel expenses: | |||
| - per diem | 4 208 12 000 | 4 201 34 000 | 500 |
| - for travel | 4 208 22 000 | 4 201 34 000 | 5 000 |
| 4 208 26 000 | 4 201 34 000 | 6 000 | |
| Commitments reflected: | |||
| - per diem | 4 506 10 212 | 4 502 11 212 | 500 |
| - travel | 4 506 10 222 | 4 502 11 222 | 5 000 |
| - hotel accommodation | 4 506 10 226 | 4 502 11 226 | 6 000 |
| The accepted monetary obligations are reflected: | |||
| - per diem | 4 502 11 212 | 4 502 12 212 | 500 |
| - travel | 4 502 11 222 | 4 502 12 222 | 5 000 |
| - hotel accommodation | 4 502 11 226 | 4 502 12 226 | 6 000 |
| Transactions reflected on the basis of the approved expense report | |||
| Accrued expenses (general business*): | |||
| - per diem | 4 109 80 212 | 4 208 12 000 | 500 |
| - for travel | 4 109 80 222 | 4 208 22 000 | 5 000 |
| - for hotel accommodation | 4 109 80 226 | 4 208 26 000 | 5 650 |
| Contributed unspent amount for hotel accommodation at the cash desk of the institution | 4 201 34 000 | 4 208 26 000 | 350 |
| Decreasing of assumed obligations is reflected (using the “red reversal” method) | 4 506 10 226 | 4 502 11 226 | (350) |
| Decrease in accepted financial liabilities is reflected (using the “red reversal” method) | 4 502 11 226 | 4 502 12 226 | (350) |
In accordance with accounting policy institutions.
- Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), local self-government bodies, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
- Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.
In the last issue of the magazine*, we considered the provisions governing the accounting procedure for accepted monetary obligations by state (municipal) institutions. From this article, you will learn how to keep records of these obligations in 1C: Accounting public institution 8", including when changing their volume and re-registration, as well as how to create accounting registers in the program.
Accounting for accepted monetary obligations
In the program "1C: Accounting of a state institution 8", accounting for monetary obligations is kept on the accounts:
- 502.12 "Accepted financial obligations for the current financial year";
- 502.22 "Accepted monetary obligations for the first year following the current one (for the next financial year)";
- 502.32 "Accepted monetary obligations for the second year following the current one (for the first year following the next one)";
- 502.42 "Purchased liabilities for the second year following the next".
According to the Instructions for the Application of the Unified State Accounting Standards for accounts 502.12, 502.22, 502.32, 502.42, analytical accounting is established in the context of the obligations assumed (by subconto Accepted commitments type Directory), types of expenses (by subconto KEK type Directory Codes economic classification(KEC)) and personal accounts (by subconto Sections of personal accounts type Directory), as well as by types financial support activities (KFO) and classification features of accounts (CPS) according to the structure of the working chart of accounts of the institution.
For accounts, the transaction log number is set to "9". This means that the account entries will be set to transaction journal number 9, and the account transactions will be reflected in Authorization journal number 9.
Registration of monetary obligations
In the program "1C: Accounting of a state institution 8", a document is used to reflect on the accounts of the amounts of monetary obligations accepted by the institution of the current year .
The document can be entered both independently and on the basis of documents:
- Purchase of materials (on the way);
- Purchase of materials;
- Purchase of OS (on the way);
- Purchase of fixed assets, intangible assets;
- Purchase of NPA;
- Advance payment to an accountable person;
- Reflection of salary in accounting;
- Services third parties;
- Acceptance of OS from account 107 to account 106;
- Import customs declaration.
When entering on the basis, most of the details are filled in automatically from the basis document. The details are also filled in automatically. Base, which indicates the corresponding document-base.
It only remains to indicate personal account And Account section, which will reflect the cash withdrawal for the fulfillment of a monetary obligation (Fig. 1).
Rice. 1
Thus, if the fact of receipt of goods, works, services is registered in the program, then the document “Accepted monetary obligation” can be entered on the basis of receipt documents.
Also accounting records on the acceptance of financial obligations can be formed during the execution of the above documents, which register the receipt of goods, works, services.
Method of registration of monetary obligations - to generate automatically or not postings or documents accepted monetary obligation- is set in Accounting settings(menu Accounting - Setting Accounting Options, interface Full) on the tab Enter den. obligations.
Note! If for the corresponding obligation (element of the directory Contracts and other grounds for the emergence of obligations) a monetary obligation (DO) for the amount of the advance has already been registered, then in the automatically generated document accepted monetary obligation the amount should be reduced by the amount of DO in advance.
To register a monetary obligation for the amount of the advance provided for under the terms of the agreement, as well as in other cases, a document accepted monetary obligation entered independently.
When entering a new document Accepted monetary obligation Document date is set equal to the working date of the program, it can be changed. Document Number assigned automatically when writing a document.
institution- indicates the institution that made the commitment.
If accounting is carried out in the context Sources of financial support (balances), to generate postings, you must specify the type Source of financial security (FFI).
The document provides for the execution of one operation - Acceptance of a financial obligation of the current year. In accordance with it, the corresponding accounts are indicated, which will be reflected in the postings generated when posting the document:
- Debit account - 502.11 "Commitments for the current financial year";
- Credit account - 502.12 "Accepted financial obligations for the current financial year."
The document should indicate the details of the primary document - the grounds for accepting a monetary obligation and the amount of the obligation in the context of types of expenses (Fig. 2).
Rice. 2
As noted above, in the program "1C: Accounting of a state institution 8" on account 502.12 "Accepted monetary obligations for the current financial year", as well as on account 502.11 "Accepted obligations for the current financial year", analytical accounting is kept for personal accounts (according to subconto Sections of personal accounts type Directory). This allows you to track the entire chain of execution of the estimate (FCD plan) from the completed LBO (approved estimates, scheduled appointments) prior to the cash payment.
Therefore, in the document accepted monetary obligation should indicate personal account And Account section, which will reflect the cash disposal for the fulfillment of a monetary obligation.
The table indicates:
- CFD- choose the code of financial security of the obligation;
- Account section- select a section of the personal account for which the accepted obligation is taken into account;
- KPS, KEK- specify codes budget classification and KOSGU, for which a commitment is made;
- Agreement or other basis for the emergence of obligations- from the appropriate reference book, select the basis for accepting a monetary obligation.
If the institution conducts additional analytics on goals, activities, additional classification, you should enable the visibility of details Target Code, Activity Code, Additional Classification(paragraph List customization context menu).
Amount for the current year- the amount of the accepted monetary obligation corresponding to the specified type of expenses for the current financial year.
In the info line Total the total of the table is calculated, which we recommend comparing with the amount of the advance payment or the basis document for accepting a monetary obligation.
A correctly completed document should be recorded (button burn) and swipe (buttons OK or Conduct).
When posting the document, accounting records are generated for the acceptance of a monetary obligation to reduce the accepted obligation of the current year:
Debit 0.502.11.000 Credit 0.502.12.000
From the document, the program generates an accounting statement (f. 0504833) (button Accounting information ). Document for advance payments accepted monetary obligation can be entered on the basis of an agreement (an element of the directory Contracts and other grounds for the emergence of obligations), which provides for an advance - a document is registered Commitment Financing Schedule with Advance Amount*.
Note: You can read more about the reflection in the program of accepting monetary obligations (forming transactions for accepting funds) in the following issues of the magazine.
Change in the amount of monetary liabilities
In accordance with paragraph 311 of the Instructions for the Application of the Unified State Accounting Standards, the amounts of changes in the volume of the institution's monetary obligations assumed in the current financial year are reflected in the debit of the relevant analytical accounting accounts of account 050201000 "Assumed obligations" and the credit of the relevant analytical accounting accounts of account 050202000 "Assumed monetary obligations". In this case, the amount of reductions in accepted financial obligations is reflected in the “red reversal” method.
To reflect the change in the volume of monetary obligations in the program, a new document must be entered accepted monetary obligation. new document convenient to create by copying a document accepted monetary obligation, the sum of which needs to be changed (see Fig. 3).
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To increase the amount of the accepted monetary obligation in the new document, you must enter the amount of the increase. To reduce the amount of the accepted monetary obligation in the new document, enter the reduction amount with a minus sign.
Re-registration of a monetary obligation
According to paragraph 310 of the Instructions for the Application of the EAPSB, operations to authorize the obligations of a participant budget process, budgetary obligations, autonomous institution(hereinafter referred to as the obligations of the institution) accepted in the current financial year are formed taking into account the obligations assumed and not fulfilled by the institution (monetary obligations).
If a financial obligation has been accepted, but in current year not fulfilled, after the re-registration of the unfulfilled part of the obligation in the new year, the monetary obligation should also be re-registered in the amount planned for execution.
In the program, for this, you can copy the corresponding document “Accepted monetary obligation” and, if necessary, adjust its amount.
Formation of registers for accounting for accepted monetary obligations
Journal of Validation
In accordance with paragraph 314 of the Instructions for the Application of the IPSBU, accounting for transactions with monetary obligations accepted by an institution is carried out in the Authorization Operations Journal on the basis of primary documents (accounting documents) established by the financial authority of the relevant budget (institution) with the reflection of correspondence on the relevant accounts for authorizing budget expenditures provided for the relevant type of institutions Instructions for use Chart of accounts.
In the program "1C: Accounting of a state institution 8", operations on account 502.12 "Accepted monetary obligations for the current financial year" are reflected in the report Activity log, which makes it possible to form Validation Journal Form 0504071.
Form 0504071 and the procedure for filling it out are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. According to Guidelines for the formation Activity logs(clause 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n) transaction logs (f. 0504071) are formed on the basis of single form document, which contains the name and number of the created document.
For the formation Journal of Validation in report settings Activity log the log number should be 9.
It should be noted that Guidelines for the formation Activity logs do not contain separate instructions for the formation Journal of Validation.
Since account 502.12 “Accepted monetary obligations for the current financial year” is set to keep records in the context of sections of personal accounts, the report can be received separately for a certain personal account(personal account section), setting the subconto as a separator for operations Sections of personal accounts.
Also for journal No. 9, you can set the output of the personal account section in the column Name, setting as an indicator subconto Sections of personal accounts.
Activity Log No. 9 on Validation can be formed separately under account 502.12. To do this, the account must be included in the selection (see Fig. 4).
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The completed report variant settings can be saved using the button Save report settings for later use. The saved setting can be applied using the button. Download report settings.
Commitment journal
Analytical accounting of the obligations assumed by the institution (monetary obligations) is maintained in Commitment journal, in the context of types of expenses (payments) provided for by the estimate (plan of financial and economic activity) of the institution. Such a rule is contained in paragraph 320 of the Instructions for the Application of the EPSBU.
The form of the Journal of accounting for assumed obligations 0504064 and the procedure for filling it out are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n.
According to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, form 0504064 is called the “Liabilities Registration Journal”.
According to the Guidelines for the formation of accounting registers (paragraph 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n), the Obligation Register (f. 0504064) is used by the institution to record obligations (monetary obligations) of the current financial year.
The Journal of Accounting for Assumed Obligations (f. 0504064) indicates the basis for accepting an obligation (monetary obligations) (name, number and date of the document), the accounting account number and the amount (in rubles, in foreign currency), the date of the obligation (monetary obligation) registration and the date of deregistration.
In the program "1C: Accounting of a state institution 8" to form Accounting journal of accepted obligations applied report (menu Accounting -> Regulated accounting registers -> Liability journal).
Obligation journal can be formed separately under account 502.12. To do this, the account must be included in the selection (see Fig. 5).,
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The generated report reflects the basis for accepting a monetary obligation - name, date and number of the agreement, contract (element of the directory Contracts and other grounds for accepting obligations), the number of the accounting account on which the monetary obligation is reflected, the amount of the monetary obligation, the date of registration of the monetary obligation and the date of deregistration.
As the amount of the accepted monetary obligation, the amount of the posted documents is indicated accepted monetary obligation registered in the program "1C: Accounting of a state institution 8" on this basis during the period of formation of this report.
The date of the relevant document is indicated as the date of registration of the monetary obligation. accepted monetary obligation.
If more than one document is registered on the basis for the assumption of an obligation accepted monetary obligation, for example, for the amount of the advance payment and the amount of the final payment for the supplied inventory items (work performed, services rendered), then the date of the first document in time will be shown accepted monetary obligation.
As the date of removal of a monetary obligation from accounting, the date of cash disposal is indicated - the date of posting of the relevant document (documents) (Fig. 6).
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In the graph Note the dates and amounts of documents on the execution of the corresponding monetary obligation are indicated.
Column lines Note The program allows you to decrypt. This can be done by double-clicking the left mouse button: the corresponding document opens Application for cash flow, Payment order, Cash disposal.
You can also generate any standard reports on account 502.12.
The program provides for the reflection of data on account 50202 when auto-completing regulated reports “F. 0503128, Report on accepted budget commitments”, “F. 0503138", Report on accepted spending commitments income-generating activities" and "F. 0503738, Report on the commitments made by the institution.