In "1C:Accounting" autonomous institution 8 KORP "implemented accounting for payments for paid education of students, as well as for other services provided by an educational institution. A student can study in several faculties (specialties) of an educational institution at once, as well as attend additional paid courses.

For each type of service provided to a student, a payment rate is established. The payment rate is the tariff at which the accrual amount will be calculated. The payment rate can be determined in one of the following ways:

fixed rate – does not depend on the actual number of visits;
variable rate – the actual number of visits is taken into account;
rate per day (visit) – the fee is set for one day (one visit);
benefit (discount) – can be established for preferential categories of students.

After the services are provided, charges are made for the paid educational services provided, and acts and invoices are issued.

Payment for educational services can be made to the institution's cash desk or to a bank account. Tuition can be paid by the student himself or by a third-party organization.

Formation of a statement of payments for paid education of students and for other services of an educational institution is provided (Form 809). You can generate a statement for a specific type of service, you can get details of settlements with the student before a specific operation.

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Settlements with students for scholarships and other accruals in 1C-Rating: Accounting state enterprise. Educational institution»

Date of publication: 01/26/2012

The application solution "" automates the accounting of students of an educational institution, accounting for various personnel changes, and the assignment of benefits and scholarships. The ability to keep records of settlements with students for tuition fees and scholarship payments, and control of payment and scholarship calculations has been implemented. This article will be devoted to the specifics of calculating scholarships and other payments to students.

Students of an educational institution may be awarded several types of scholarships, such as: a basic scholarship, which is awarded to all students regardless of their academic performance, or an increased scholarship, the amount of which depends on the overall academic performance of the student. Any additional payments may be established, for example, additional payment for food or travel allowances. Let's consider the sequence of work in the subsystem of settlements with students, starting from determining the types of accruals and ending with monitoring the actual accrual of the scholarship.

Types of scholarships and payments are stored in a special directory “Types of scholarships and other payments to students.”

In the directory, you must fill in the name of the scholarship or payment, type of payment, frequency of accrual, and you can also indicate the student’s conditions under which the scholarship or payment should not be awarded.

After adding the types of scholarships and other accruals for which you plan to make calculations, you need to set the rates for these accruals. For this purpose, the system provides a register of information “Rates for calculating scholarships and other payments.”

The register indicates the start date of the bet, the type of accrual and the amount of the bet.

The amounts of the main scholarship and the preparatory course scholarship are preliminarily entered into the information register “Basic indicators for calculating scholarships.” The register indicates the start date of the indicator and the size.

Having filled in the initial data, you can proceed directly to calculating the accrual amounts. Let's assume that an educational institution has established a basic scholarship for students, which is paid to all students without exception, and all students are reimbursed for travel expenses. The basic scholarship is calculated at one and a half times the established basic scholarship and is paid monthly, and travel costs (let’s call them “Travel payments”) are reimbursed once a month and are calculated at double the monthly calculation rate. The amount of the monthly calculation indicator is taken from the information register “Regulated calculation indicators”.

Document “Order for educational institution” with the type of operation scholarship appointment We will establish the listed types of accruals for a group of students.

Now, using the document “Accrual of scholarships” we will calculate the scholarship specified group students. For this we will create new document"Accrual of scholarships."

In the document you must fill in a number of the following fields:

Scholarship/Frequency - indicates the type of scholarship or the frequency of the scholarship. If the type of scholarship is specified, the document will be filled out by all students for whom the selected type of scholarship is set. When you specify the frequency, the document will be filled with a list of students whose scholarship frequency matches the one selected in this field. Let’s set the type of scholarship to “Basic”.

Method of filling out - this field indicates the method of filling out the document, that is, selection for filling out the list of students. The document provides the following filling methods:

for the faculty - the document is filled out by students of the selected faculty;
for a group - the document is filled out by students of the selected group;
for a counterparty - the document is filled out by students of the selected counterparty;
for a student - the document will be filled out only for the selected student;
by period of group formation - the document is filled out by all students whose groups were formed in a given period.

Let’s set the filling method “For a group” and select a group of students for whom a basic scholarship was previously assigned by the “Order for the educational institution” document.

Study period- the period for which the scholarship will be awarded, the interval of the academic period coincides with the frequency of the type of scholarship.

Month of registration of charges- month of income registration to reflect deductions for personal income tax (if it is necessary to register the accrual in a period other than the month of the academic period).

After filling out all the above parameters, you can autofill the document (click the “Autofill” button). The document will be completed by students who meet the selection conditions and who have not yet been awarded this type of scholarship in the specified academic period. In addition, the number of days in the period will be filled in, determined by the academic period of the document (for a month this is the number of days in a month, for a week 7 days, etc.) and the number of days of calculation, meaning the number of days for which the student should be awarded a scholarship . The value is calculated taking into account the date of grant/cancellation of the scholarship and changes in the student’s status during the month. Next, when you click on the “Calculate” button, the scholarship amounts will be calculated.

IN in this case the amount of the selected type of scholarship is calculated as a percentage of the established basic scholarship; the calculation can be represented by the following formula:

WITH- amount of scholarship,

OS- basic scholarship, the amount of which is established in the information register “Basic calculation indicators”,

Wed- the rate for calculating the scholarship, which is set in the information register “Rates for calculating scholarships and other payments” (for this type of scholarship the rate is 150),

dr- number of days of calculation,

Dp- number of days in the period.

To reflect the document amounts in accounting, you must specify accounting accounts on the “Settlement Accounts” tab.

When reflecting a document in accounting, it is recorded accounts payable to counterparties on the account specified in the field Account for settlements with counterparties(by transaction credit), in correspondence with the invoice and analytics specified in the group Expenses(according to the debit of the entry), for the amount of the calculated scholarship. When posting a document, operational accounting reflects the amounts payable by type of scholarships and study periods.

The document implements a mechanism that allows you to correct accruals recorded by the document without changing the document itself, which allows you, if necessary, to track what amount was initially accrued. In the lower left corner of the “Scholarship Accrual” document form there is a “Correct” button, when clicked, a submenu opens that determines whether to enter a correction for the entire document, for a specific student, or for a list of students.

When selecting a correction for a student or for the entire document, the correction document is generated without additional actions. When you select a correction for the list of students, a form opens where you need to mark the students whose accruals need to be corrected.

This form displays only those students for whom corrections have not previously been entered. For example, we previously introduced a correction for student Arkanov S.P. by selecting the command “Correct accruals for student Arkanov S.P.” If you then select “Correct - Accruals for several students,” then in the list of students Arkanova S.P. it won't be anymore.

In the tabular section “Calculations” of the correction document, reversal lines and new accrual lines are generated. Automatically generated reversal lines cannot be edited. New accrual lines are generated based on current data: tariffs, orders for the educational institution. To calculate the amounts in these lines, you must click the “Calculate” button; the amounts in the reversal lines are not recalculated.

When you post a correction document, the original document becomes unavailable for editing, but corrections can be entered from it for lines that have not yet been corrected previously.

For the modified document “Calculation of tuition fees”, a link “Open corrections” appears in the lower right corner, by clicking on which, if one correction document is entered, it opens, if several, then a list of correction documents opens. You can select the desired fix from this list. In addition, the “Undo corrections” button becomes visible; when clicked, you will be asked whether to cancel the entered corrections. If the answer is positive, the documents are marked for deletion.

Other payments to students are calculated a separate document“Other accruals for students.” The mechanisms for filling out and correcting the document are similar to those discussed above, but calculations are made only for accruals with a type other than “Scholarship”.

In accordance with the conditions of the example under consideration, the accrual of “Road payments” is calculated as a share of the MCI, therefore the accrual amount will be calculated according to the following formula:

IN- amount of payment,

MCI- the amount of the monthly calculation indicator, which is stored in the information register “Regulated calculation indicators” (from 01/01/2011, the size of the MCI is 1512 tenge),

Wed- the rate for calculating the payment, which is set in the information register “Rates for calculating scholarships and other payments” (for this payment the rate is 2),

dr- number of days of calculation,

Dp- number of days in the period.

To check the accrual of a scholarship or other payment, you must generate a report “Checking the accrual of scholarships”. The report indicates the values of the “Scholarship” and “Study period” fields, and you can also set selection by organization or group of students.

The report displays a list of all students who should receive the specified scholarship/payment in a given period. Those students who were awarded this scholarship/payment during the specified academic period are marked with a “plus” sign. Rows with students who were not awarded a scholarship/payment are highlighted in red.

The information discussed in the article is intended to help the user quickly and correctly calculate a scholarship or payment to students of your educational institution, as well as control its accrual.

We wish you success in your work!

Setting up accounting parameters to account for settlements for educational services.

In the program "1C: Accounting" government agency» ed. 2.0, the ability to keep records of settlements with students for basic and additional educational services has been implemented. To be able to keep records of settlements with students, it is necessary to set the flag for using the specialized subsystem “Accounting for settlements for educational services” in setting up accounting parameters (Administration – Setting up accounting parameters). (Fig. 1, Fig. 2)

According to Instruction 157n in the program “1C: Accounting of a State Institution” ed. 2.0 accounting of settlements with students is maintained on account 205.30 “Settlements for income from the provision of paid work, services".

In the event that the institution decides to conduct analytical accounting settlements with students by faculties, you must enable accounting by department (Administration – Setting up accounting parameters – General settings). (Fig. 3)

In the event that invoices for paid educational services are issued collectively for all counterparties, we indicate the counterparty for issuing such invoices (Administration - Services, works, production). (Fig. 5)

Entering student information.

The “Students” directory is intended to maintain a list of students at an educational institution. Analytical accounting of settlements with students is carried out in the program in the context of counterparties, i.e. Each student card corresponds to a counterparty card. An example of entering information about a student is shown in Fig. 6.

First, you should fill in the student’s full name (clause 1). If the student is listed in the “Counterparties” directory, we indicate him by selecting him from this directory.

Next, fill in information about the payer for education services (clause 2). In the event that the payer is the student himself, before specifying the counterparty, the element should be recorded by clicking the appropriate button.

It is also necessary to indicate the procedure for issuing invoices - per payer or collectively (clause 3).

Next, we indicate the training agreement (clause 4); if it is missing, we create it by clicking the appropriate button.

We indicate the start date of validity of the information about the payer (clause 5). For reference, you can provide information about your identity document, citizenship, etc.

Reflection of transactions of enrollment, transfer, expulsion of students.

To change the status of students, for example, “Enrolled”, “Transferred to another faculty”, “On academic leave”, as well as to change the payment rate, assign benefits, etc. The document “Order (education)” is used. The action performed by an order is determined by the “Order Type” attribute.

In the program "1C: Accounting of a public institution" ed. 2.0 all necessary types of orders for educational services have been introduced:

enrollment

group change

change of course

change in benefit

change in payment rate

deduction.

You shouldn't change them unless necessary. New types of orders should be created if students find themselves Additional services, for example, living in a hostel. In this case, you should set the “Additional service management” flag, indicate the service nomenclature and payment rate. An example is shown in Fig. 7.

In the event that the payment rate is not fixed and does not depend on the number of days of visit, but is calculated according to an arbitrary algorithm not provided for in the program (for example, if utility costs include the cost of services for providing accommodation in a hostel), set the “Fixed” flag rate for the period”, in the tabular section “Accrual Procedure” we indicate the accrual periods and the amount payable for the period (Fig. 8).

An example of filling out the document “Order (education)” with the type of order “Enrollment” is shown in Figure 9:

An example of filling out the document “Order (education)” with the type of order “Accommodation in a hostel” (additional service) is shown in Fig. 10.

Reflection of accrual and payment amounts in settlements with students.

To charge payers amounts for educational services that educational institution provides to students, and the document “Accrual for Educational Services” is intended to reflect these amounts in accounting. (Fig. 11)

To fill out the document with a list of students by selection (for example, by group), you can use the “Fill” button. After filling out the tabular part of the document, you should go to the “ Accounting transaction", where you need to indicate the accrual details (Fig. 12) and post the document.

When posting a document, the following are generated accounting records, which are shown in Fig. 13:

To accrue to payers amounts for additional services (for example, accommodation in a dormitory) that an educational institution provides to students, as well as to reflect these amounts in accounting, the document “Accrual to students for other services” is intended (Fig. 14).

After filling out the tabular part of the document, you should go to the “Accounting transaction” tab, where you need to indicate the accrual details and post the document. When posting a document, the following accounting records are generated (Fig. 15):

The following documents are intended to reflect received amounts of payment for paid educational and additional services:

Cash receipts

Receipt cash order.

To analyze payments to students, the configuration includes specialized reports (Paid education - Reports on paid educational services). The list of reports is shown in Fig. 16.