How can a budgetary institution receive currency in cash. Accounting for operations in foreign currency. Sales revenue

25.12.2021

State (municipal) institutions have the right to carry out cash settlements not only in the currency of the Russian Federation, but also in foreign currency. As a rule, the latter arise when paying off obligations to foreign suppliers, sending employees on business trips abroad, and performing other operations arising in the course of financial and economic activities. About Features accounting operations related to crediting, debiting Money in foreign currency, as well as currency conversion operations will be described in this article.

According to clause 42 of Instruction N 162n * (1): to account for funds for budgetary activity income-generating activities in foreign currency on accounts in credit institution account 0 201 27 000 "Funds of an institution in foreign currency on accounts with a credit institution" is applied.
It should be noted that transactions on the movement of funds in foreign currency are simultaneously kept in the relevant foreign currency and the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation (hereinafter referred to as the ruble equivalent) on the date of the transactions.

The ruble equivalent of the balance of funds in foreign currencies as of the reporting date (date of formation of accounting registers) is reflected in accounting in the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation as of the reporting date (date of formation of accounting registers). To reflect transactions in foreign currency in ruble equivalent, it is necessary to re-evaluate them, which is carried out on the date of transactions in foreign currency and on the reporting date. The positive (negative) exchange differences that have arisen during the revaluation are attributed to the increase (decrease) in funds on the accounts of the institution in foreign currency with the attribution of exchange differences to financial results the current financial year from the revaluation of assets (clause 154 of Instruction N 157n * (2)).
In accordance with clause 54 of Instruction N 162n, the exchange difference is reflected in the following accounting entries:
- positive:
Account debit 0 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution"
Account credit 0 401 10 171 "Income from revaluation of assets"
- negative:
Debit account 0 401 10 171 "Income from revaluation of assets"
Account credit 0 201 27 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution"
Analytical accounting for account 0 201 27 000 is kept in the context of accounts opened for the institution in the card for accounting for funds and settlements (f. 0504051) or the journal of operations with non-cash funds (f. 0504071). Accounting for cash flow transactions on the specified account is kept in the journal of operations with non-cash funds on the basis of documents attached to account statements and a certificate (f. 0504833) issued when calculating the exchange rate difference (clauses 179, 180 of Instruction N 157n) .

Receipt and disposal of funds in foreign currency

Receipts of funds in foreign currency to the accounts of a credit institution are documented on the basis of documents attached to account statements by reflecting in the debit of account 0 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution" and credit (clause 52 Instructions N 162n):
- accounts 0 201 23 510 "Receipts of funds of an institution in a credit institution on the way" - upon receipt of funds to the main manager, manager, recipient budget funds to make payments in accordance with the budget schedule;
- corresponding accounts of analytical accounting of account 0 207 00 000 "Settlements on credits, loans (loans)" (0 207 11 640, 0 207 13 640, 0 207 14 640, 0 207 21 640, 0 207 23 640, 0 207 24 640 , 0 207 31 640, 0 207 33 640) - upon receipt of funds for the repayment of loans and credits;
- relevant analytical accounts of account 0 301 00 000 "Settlements with creditors on debt obligations" (0 301 11 710 - 0 301 14 710, 0 301 21 710, 0 301 23 720, 0 301 24 720, 0 301 31 710, 0 301 33 720, 0 301 42 720, 0 301 43 720, 0 301 44 720) - upon receipt of funds associated with the emergence of debt obligations;
- accounts 0 201 34 610 "Disposal from the cash desk of the institution", the corresponding accounts of the analytical accounting of accounts 0 206 00 000 "Settlements on advances issued" (0 206 21 660 - 0 206 26 660, 0 206 31 660 - 0 206 34 660, 0 206 41 660, 0 206 51 660, 0 206 61 660, 0 206 62 660, 0 206 91 660) funds in the reporting year to restore expenses, to pay off accounts receivable;
- corresponding accounts of analytical accounting of accounts 0 205 00 000 "Income calculations" (0 205 11 660, 0 205 21 660, 0 205 31 660, 0 205 41 660, 0 205 51 660 - 0 205 53 660, 0 205 61 660 , 0 205 71 660 - 0 205 75 660, 0 205 81 660), 0 401 10 100 "Income of an economic entity" - upon receipt of funds related to the transfer of income administered by the institution to the currency account of the institution.
The withdrawal of funds in foreign currency is reflected in the credit of account 0 201 27 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution" and debit (clauses 52, 53 of Instruction No. 162n):
- corresponding accounts of analytical accounting of account 0 304 04 000 "Intradepartmental settlements" (0 304 04 211 - 0 304 04 213, 0 304 04 221 - 0 304 04 226, 0 304 04 261 - 0 304 04 263, 0 304 04 231. 0 304 04 232 0 304 04 241 0 304 04 242 0 304 04 251 - 0 304 04 253 0 304 04 290 0 304 04 310 - 0 304 04 340 0 304 04 520 - 0 304 04 810, 0 304 04 820) - when transferring funds to institutions under the jurisdiction of the chief manager, manager of budget funds;
- relevant accounts of analytical accounting of account 0 206 00 000 "Settlements on advance payments" (0 206 21 560 - 0 206 26 560, 0 206 31 560 - 0 206 34 560, 0 206 91 560) - when transferring advance payment in accordance with contracts for the purchase material assets, performance of works (services), making other payments;
- relevant accounts of analytical accounting of account 0 302 00 000 "Settlements on assumed obligations" (0 302 21 830 - 0 302 26 830, 0 302 31 830 - 0 302 34 830, 0 302 91 830) - when transferring funds to pay bills suppliers for the supplied material assets, services rendered;
- corresponding accounts of analytical accounting of account 0 207 00 000 "Settlements on credits, loans (loans)" (0 207 11 540, 0 207 13 540, 0 207 14 540, 0 207 21 540, 0 207 23 540, 0 207 24 540 , 0 207 31 540, 0 207 33 540) - when providing loans;
- corresponding accounts of analytical accounting of account 0 207 00 000 "Settlements on credits, loans (loans)" (0 207 11 540, 0 207 13 540, 0 207 14 540, 0 207 21 540, 0 207 23 540, 0 207 24 540 , 0 207 31 540, 0 207 33 540) - when transferring funds under state and municipal guarantees, for which equivalent claims arise from the guarantor against the debtor;
- accounts 0 401 20 290 "Other expenses" - when transferring funds under state and municipal guarantees, for which there are no equivalent claims from the guarantor against the debtor;
- relevant analytical accounts of account 0 301 00 000 "Settlements with creditors on debt obligations" (0 301 11 810 - 0 301 14 810. 0 301 21 810. 0 301 23 810. 0 301 24 810. 301 33 820, 0 301 42 820, 0 301 43 820, 0 301 44 820) - when repaying debt obligations;
- accounts 0 201 34 510 "Receipts to the cash desk of the institution", 0 201 26 510 "Receipts of funds to the letter of credit account of the institution in the credit organization", the corresponding accounts of the analytical accounting of the account 0 401 10 100 "Income of an economic entity", 0 303 00 000 "Settlements on payments to budgets" (0 303 04 830, 0 303 05 830), 0 304 03 830 "Decrease accounts payable on deductions from wage payments", 0 304 02 830 "Reduction of accounts payable for settlements with depositors" - when withdrawing funds to the cash desk of the institution, as well as making other payments from the account.

Example 1
The government agency received foreign currency (20,000 euros) from the budget to purchase equipment from a foreign supplier. According to the supply contract, the cost of the equipment is 19,800 euros, 30% of which the institution must transfer in advance. The value of the exchange rate changed as follows (the data are given conditionally):
- as of the date of transfer of funds by the main manager and transfer of currency to the account of the institution - 40.2200 rubles / euro;
- as of the date of debiting advance payments from the institution's currency account - 40.0000 rubles/euro;
- as of the date of debiting the currency account of the institution of funds on account of the final settlement with the supplier - 39.2841 rubles / euro;
- as of the reporting date - 41.2500 rubles/euro.
In accounting, operations for crediting and debiting funds from a foreign currency account will be reflected in the following accounting entries:

Having received everything from a budgetary institution Required documents The Treasury, based on the available funds in its foreign currency account, makes a decision to transfer funds from the foreign currency account to the account of the institution opened with the bank institution.

After the appropriate decision is made, the Treasury prepares a payment document for the transfer of funds in foreign currency from the Treasury's account to the foreign currency account of the budgetary institution specified in the application-order. At the same time, the hryvnia equivalent of the transferred currency is transferred (debited) from the registration account of the budgetary institution on the same day on the basis of the submitted registers of budgetary obligations and budgetary financial obligations, as well as a payment order.

Stage 2. Transfer of funds from the registration account of the institution

At this stage, the Treasury transfers funds in national currency to an authorized bank from a registration account opened in the name of a budgetary institution in the Treasury to purchase foreign currency and pay the appropriate commission.

In turn, the bank transfers funds from the registration account to a separate analytical account of the balance sheet 2900 "Accounts payable on transactions for the purchase and sale of foreign currency, banking and precious metals for bank customers."

From this account, funds can be transferred for the purchase of foreign currency not earlier than the next business day from the day the hryvnia was credited to this account.

The authorized bank transfers to account 2900 such amount of funds in hryvnias that is sufficient to carry out transactions for the purchase of the amount of foreign currency specified in the application, recalculated at the hryvnia exchange rate to foreign currency on the day the funds in hryvnias are credited to account 2900, but not lower than the official hryvnia exchange rate to foreign currency, established by the National Bank for that day ().

Since the foreign exchange rate may change on the day of the transaction for its purchase, the authorized bank in this case is allowed to additionally credit funds in hryvnia to account 2900 in an amount not sufficient to fulfill the client's application for the purchase of foreign currency.

If the institution does not have the opportunity to transfer an additional amount of hryvnia for the purchase of foreign currency and the client agrees to purchase a smaller amount of foreign currency, then the bank purchases foreign currency for an amount less than that indicated in the application for the purchase of foreign currency.

Stage 3. Transfer of currency to a bank account opened in the name of the institution

At this stage, the bank credits the acquired currency to the foreign currency account of the institution.

After the currency has entered the account of the institution, it is necessary to carefully monitor the period of its stay in this account, since there are temporary s There are no restrictions on the presence of such currency on accounts.

Currency on a business trip

The foreign exchange expenses of a seconded worker (according to the approved one) in the amount of the advance payment issued are recalculated into the national currency at the exchange rate for start of the day dates receiving an advance.

In case of overspending during a business trip, that is, expenses exceeding the amount of the advance payment issued in accordance with the approved amount, they are recalculated into hryvnia at the exchange rate at the beginning of the day dates report approval about the use of funds ().

As for exchange rate differences on monetary items, they are determined twice: the first time - on the date implementation business transaction, and second - on the balance sheet date(as of the reporting date) ().

In the first case, all relevant monetary items are recalculated using the exchange rate at the end of the day dates business operations.

In the second - to determine the exchange rate differences on the balance sheet date (reporting date) - the exchange rate is applied at the end of the reporting date.

In conclusion, let's look at the typical transactions associated with the main foreign exchange settlements in the normal activities of the institution. For convenience, we present them in a tabular format (see Table 2).

table 2

		Amount, EUR/RUB
At the main manager
Transfer of funds federal budget in foreign currency on the basis of a payment document (application-order of the main manager)
At the recipient of budgetary funds (in the institution)
Receipt of funds to a foreign currency account for making payments in accordance with the budget schedule:
Write-off of funds from a personal account in the treasury body
Receipt of funds to a foreign currency account
Recalculation of foreign exchange funds on the date of transfer of advance payments (reflecting a negative exchange rate difference, in RUB) EUR 20,000 x (40.0000 - 40.2200) RUB/EUR
Transfer of advance payments from a foreign currency account (19,800 EUR x 30% x 40.0000 RUB/EUR)
Recalculation of foreign exchange funds on the date of the final settlement with the supplier (reflecting a negative exchange difference, in RUB) ((20,000 - 5,940) EUR x (39.2841 - 40.0000) RUB/EUR
Final settlement made with the supplier (19,800 - 5,940) EUR x 39.2841 RUB/EUR		13 860/544 477,63
Recalculation of the balance of foreign currency at the reporting date (reflection of a positive exchange difference, RUB) (20,000 - 19,800) EUR x (41.2500 - 39.2841) RUB/EUR		In continuation of the topic begun, we suggest that you familiarize yourself with the features of reflecting the most common currency transactions in the accounting of state employees. Currency operations in accounting are almost no different from operations carried out in national currency. However, there are some nuances that are unique to the currency. These include, in particular, acquisition, conversion into national currency on the date of the economic operation or balance sheet, reflection of exchange rate differences, etc. It is on these operations that we propose to dwell in more detail. So, for starters, let's find out what activities a budgetary institution needs to carry out in order to purchase currency. Buying currency Recall: the main regulatory navigators for a budgetary institution when buying a currency are , , , and . The acquisition of foreign currency by the manager of budgetary funds is carried out not only with the participation of an authorized bank, but also with the Treasury.	application-instruction for providing foreign currency according to the form
supporting documents(contracts concluded with non-residents; acts of acceptance and transfer, invitations, tickets, invoices, calculation of travel expenses, etc.)
registries budgetary obligations and budgetary financial obligations
payment order for transfer from the registration account of the hryvnia equivalent of transferred funds in foreign currency	payment order for the transfer of funds from the relevant accounts in national currency for the purchase of foreign currency at the MVRU
foreign currency calculation in equivalent to the national currency*

No. p / p		Correspondence of sub-accounts
No. p / p		Debit	Credit
	Issuance of foreign currency under the report
	2. Instruction No. 492- Instructions on the procedure for opening, using and closing accounts in national and foreign currencies, approved. 3. NP(S)BUgs 130– National regulation (standard) of accounting in the public sector 130 "Impact of changes exchange rates" approved. 4. Order No. 1407– Treasury service procedure state budget on expenses, approved . 5. Order No. 938– The procedure for treasury servicing of local budgets, approved by . 6. Regulation No. 281– Regulations on the procedure and conditions for trading in foreign currency, approved by . 8. Methodological recommendation No. 68 – Guidelines regarding the list of supporting documents for registration of budgetary obligations, budgetary financial obligations and making payments, approved. _____________________________________________ © TOV "IAC "LIGA", TOV "LIGA ZAKON", 2018 At the time of quoting or other materials, distribution of this product LIGA:ZAKON, reference to LIGA:ZAKON obov "language. Outwardly, or chastkovy vіdtvorhennya chi replication, whether in some way tsikh materials without written permission LLC "LIGA ZAKON" fenced.

AT practical activities budgetary institutions, sometimes it becomes necessary to open a foreign currency account and conduct transactions with money in foreign currency. For example, when making settlements with foreign counterparties (including when purchasing inventories, including equipment, paying for consulting, intermediary and other similar services) or for issuing advances in foreign currency to employees of an institution sent on a business trip abroad.

The general rules for organizing and maintaining accounting for foreign currency transactions are established by the norms of paragraph 154 of the Instructions for the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n.

Operations on the movement of funds in foreign currency are recorded simultaneously both in this currency and in rubles at the exchange rate of the Bank of Russia on the date of the transactions. The ruble equivalent of the balance of funds in foreign currency on the reporting date (as of the date of formation of accounting registers) is reflected in the accounting in rubles at the exchange rate of the Central Bank of the Russian Federation on this date.

Exchange differences in foreign currency settlements

Cash in foreign currencies should be revalued at the date of the foreign currency transactions and at the balance sheet date. At the same time, exchange rate differences (positive or negative) may occur when calculating the ruble equivalent. They are taken into account as an increase (decrease) in funds on the institution's accounts in foreign currency with attribution to the financial result of the current financial year from the revaluation of assets.

Let us turn to the Instructions for the Chart of Accounts for Accounting of Budgetary Institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n. Its separate provisions govern the procedure for accounting for exchange rate differences arising from the conversion of a currency into a ruble equivalent (or vice versa), as well as when recalculating the obligations of an institution or its counterparties on the date of settlement.

Based on the provisions of Instruction No. 174n, when making settlements in foreign currency, in fact, at least two accounting entries should be made:

1) adjust receivables or payables by the amount of the exchange difference (if the debt is denominated in foreign currency);

2) to revalue for the same amount the currency funds debited from the account or credited to the account.

Example
As part of the state task, on August 1, the institution took into account an obligation to purchase inventories in the amount of $10,000.

The dollar exchange rate of the Central Bank on the date of the commitment is 33.03 rubles. for US dollars. The funds were transferred to the supplier on August 9 (there was a balance of dollars on the foreign currency account sufficient to complete this operation). Suppose that the dollar exchange rate on August 9 was 33.18 rubles. for US dollars. Postings will be made in accounting:

Contents of operation	Debit	Credit	Sum
August 1
Reflected the amount of debt to the supplier for purchased inventories	4 105 XX 340 <Увеличение стоимости материальных запасов>	4 302 34 730	330 300 rub. (USD 10,000 × RUB 33.03/USD)
August 9
Transferred funds in foreign currency to the supplier*	4 302 34 830 "Reduction of accounts payable for the acquisition of inventories"	4 201 27 610	RUB 331,800 (USD 10,000 × RUB 33.18/USD)
Reflected the amount of the exchange difference on the obligation assumed	4 401 10 171	4 302 34 730 "Increase in accounts payable for the acquisition of inventories"	1500 rub. ((33.18 RUB/USD – 33.03 RUB/USD) × 10,000 USD)

From the foregoing, the following conclusions can be drawn.

1. When foreign currency is credited to the currency account, exchange rate differences do not arise (if the receipt is not related to the repayment of previously accounted receivables). The received amount is estimated and reflected in accounting at the rate of the Central Bank of the Russian Federation on the date of receipt of funds to the account (in accordance with the bank statement on the credit account).

2. If prior to the next reporting date monetary funds in foreign currency are not spent, there is no need for their revaluation.

3. If any settlements are made between the date the currency is credited to the account and the reporting date, the exchange rate differences are taken into account as of the date of these transactions.

4. When issuing funds in foreign currency against a report to business travelers, exchange differences may occur several times depending on when the accountable amount is actually issued - on the day the currency is received from the bank or later.

Note that the Ministry of Finance of Russia does not deny the possibility of issuing a foreign currency advance for a business trip (letter dated August 9, 2012 No. 14-07-06/9).

Exchange differences when buying foreign currency

As a rule, foreign exchange rates set by credit institutions differ from the rate of the Central Bank of the Russian Federation. In this regard, the question arises of how to reflect in accounting the difference arising from the revaluation of the currency at the rate of a particular bank and the rate of the Central Bank of the Russian Federation.

In our opinion, such a need arises only when buying a currency (when converting a currency into rubles or vice versa). In other situations, the placement of foreign currency funds on the accounts of credit institutions, as well as their spending and receipt in foreign currency, does not lead to a change in the economic benefits of the bank and, therefore, such amounts are not subject to recalculation.

System Documents regulation accounting in institutions, the issue of separate reflection in accounting of the difference between the exchange rate of the bank and the exchange rate of the Central Bank of the Russian Federation is not regulated. Therefore, in our opinion, the general scheme seems to be legitimate, according to which the differences actually formed (between the rate of a particular bank and the rate of the Central Bank) are reflected in the accounting.

In accounting, such operations are reflected in the usual manner (clauses 74, 75 of Instruction No. 174n):

a positive exchange difference during conversion on the basis of the Certificate (f. 0504833) is reflected in the debit of account 0 201 13 510 “Receipts of funds of the institution in the treasury body in transit” and the credit of account 0 401 10 171 “Income from revaluation of assets”;
the negative exchange rate difference during conversion on the basis of the Certificate (f. 0504833) is reflected in the credit of account 0 201 13 610 “Disposal of funds of the institution in the treasury body in transit” and the debit of account 0 401 10 171 “Income from revaluation of assets”.

The need to determine exchange rate differences during conversion is due to the fact that this operation is usually carried out in two stages within two banking days. If the transaction is carried out within one banking day, exchange differences do not arise during the conversion.

If the terms of the bank account agreement provide for the collection of an additional commission for the services of a credit institution for currency conversion, such amounts are reflected in the accounting separately. In our opinion, it is most legitimate to attribute the amounts of expenses to the KOSGU code 226 (since payment for other services is meant). As for accounting entries, according to paragraph 78 of Instruction No. 174n:

payment for a credit institution's currency conversion service is reflected in the credit of account 0 201 23 610 “Disposal of funds of an institution in a credit institution in transit” and the debit of account 0 401 20 226 “Expenses for other work, services”;
the negative exchange rate difference on the basis of the Certificate (f. 0504833) is reflected in the debit of account 0 401 10 171 and the credit of account 0 201 23 610.

Example
To send an employee on a business trip abroad, the institution needed to purchase 2,000 US dollars, and it applied to the bank with a corresponding order on August 8.

Suppose that the exchange rate of the bank in which the institution has a foreign currency account is 34.08 rubles on this date. for US dollars. On the same day, 68,160 rubles were transferred for the purchase of foreign currency. (34.08 rubles / USD × 2000 USD), the bank purchased the currency and credited it to the foreign currency account of the institution minus a commission fee in the amount of 200 rubles. August 9th. Suppose the exchange rate of the Central Bank of the Russian Federation on this date amounted to 33.18 rubles. for US dollars.

And on August 12, 2,000 US dollars were transferred to a bank currency card to an accountable person sent on a business trip.

Advance report on the expenditure of all accountable amount submitted by an employee on 22 August. Suppose that the exchange rate of the Central Bank of the Russian Federation on this date amounted to 33.25 rubles. for US dollars. The accounting records will include:

Contents of operation	Debit	Credit	Sum
8 August
Funds were transferred from the personal account of the institution for crediting funds to a foreign currency account (at the rate of the bank),*	4 201 23 510 "Receipt of funds of an institution in a credit institution on the way"	4 201 11 610 "Disposal of funds of an institution from personal accounts in the treasury body"	RUB 68,160
August 9
The currency was credited to the foreign currency account of the institution (at the exchange rate of the Central Bank of the Russian Federation),*	4 201 27 510	4 201 23 610	RUB 66,360 (33.18 RUB/USD × 2000 USD)
Commission withheld by the bank*	4 401 20 226 "Expenses for other works, services"	4 201 23 610 "Disposal of funds of an institution in a credit institution in transit"	200 rub.
The negative difference between the currency purchase rate and the rate of the Central Bank of the Russian Federation is reflected*	4,401 10,171 "Income from revaluation of assets"	4,201 23,610 “Disposal of funds of an institution in a credit institution in transit”	1800 rub. ((34.08 RUB/USD – 33.18 RUB/USD) × 2000 USD)
12th of August
The currency from the currency account was transferred to bank card seconded worker*	4 208 XX 560 <Увеличение дебиторской задолженности подотчетных лиц>	4 201 27 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution"	RUB 66,440 (33.22 RUB/USD × 2000 USD)
The exchange rate difference from the revaluation of the currency on the account is reflected**	4 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution"	4 401 10 171 "Income from the revaluation of assets"	80 rub. ((33.22 RUB/USD – 33.18 RUB/USD) × 2000 USD)
August 22
Reflected business trip expenses according to the approved advance report	4 401 20 XXX <Расходы текущего финансового года>	4 208 XX 660 <Уменьшение дебиторской задолженности подотчетных лиц>	RUB 66,500 (33.25 RUB/USD × 2000 USD)
The amount of the exchange rate difference	4 208 XX 560 <Увеличение дебиторской задолженности подотчетных лиц>	4 401 10 171 "Income from the revaluation of assets"	60 rub. ((33.25 RUB/USD – 33.22 RUB/USD) × 2000 USD)

V. Zakharyin,
budget accounting expert

In 2019, the instructions for budget accounting were updated several times, and adjustments were made to the current procedure for the formation of KOSGU. All these innovations have changed the rules of accounting in state institutions.

In the article, we will consider the main typical transactions for transactions for a government institution.

When working with accounts of a public institution, be based on:

Law No. 402-FZ;
instructions No. 157n and No. 162n;
federal accounting standards;
methodological recommendations, letters and explanations of the Ministry of Finance of the Russian Federation and other departments.

Fixed assets - receipt, movement, repair, departure

Reflect the costs of purchasing fixed assets on account 106 01. And registration - on account 101 00. If the time of registering the fixed asset and putting it into operation coincide, make the entries:

Dt 1 106 11 310 (KRB 1 106 31 310) Kt 1 302 31 73Х

- reflects the cost of property acquired for a fee, which will be taken into account as part of fixed assets;

Dt 1 106 11 310 (1 106 31 310) Kt 1 302 22 73X (1 302 28 73X)

- reflected the cost of acquiring property, which will be accounted for as fixed assets;

Dt 1 101 15 310 (1 101 35 310, 1 101 36 310) Cr 1 106 11 310 (1 106 31 310)

- fixed assets are taken into account at historical cost.

When commissioning (taking into account) movable property worth up to 10 thousand rubles. inclusive (except for the library fund), make additional entries:

Dt 1,401 20,271 Ct 1,101 36,410 (1,101 35,410, 1,101 38,410)

- written off from the balance sheet movable property worth up to 10,000 rubles. including during commissioning;

Increase in off-balance sheet 21

- movable property worth up to 10,000 rubles is taken into account on an off-balance account. inclusive.

The cost of repairing the fixed asset on your own reflect the postings:

Dt 1 401 20 272 Kt 1 105 36 440

Spare parts and other consumables for repairs are decommissioned.

If the repair was done by the contractor, reflect this in the accounting as follows:

Dt 1 401 20 272 Kt 1 105 3X 440

Transferred inventories to the contractor under the terms of the contract;

Dt 1 401 20 225 Kt 1 302 25 730

Compensation paid to the contractor for repairs;

Dt 1 302 25 830 Kt 1 304 05 225

The payment has been made to the contractor.

Write off fixed assets as follows:

Dt 1 104 35 411 KT 1 101 35 410

written off depreciation;

Dt 1 401 10 172 kt 1 101 35 410

Residual value written off;

At the same time, an increase in the off-balance sheet account 02

Dt 1 105 36 346 Kt 1 401 10 172

Spare parts delivered.

Simultaneously decrease the off-balance sheet account 02.

Intangible and non-produced assets

In accounting, purchase costs intangible assets reflect under article KOSGU 320, and non-produced assets - under article KOSGU 310.

To reflect the debt for the delivery, use the transactions:

Dt 1 106 32 320 Dt 1 302 32 73X

Intangible assets;

Dt 1 106 13 330 Kt 1 302 33 73X

non-produced assets.

Payment to suppliers from a personal account in the Federal Treasury, show the postings:

Dt 1 302 32 83X Kt 1 304 05 320

- for intangible assets;

Dt 1 302 33 83X Kt 1 304 05 330

- for non-produced assets

inventories

How to capitalize materiel on the balance sheet, how to put it into operation and write off, I will show with an example.

Example. A government institution purchased stationery in the amount of 50,000 rubles.

Accountant made in posting accounting.

DT 1,106 34,346 Kt 1,302 34,734

50 thousand rubles, kantovars were received;

Dt 1 105 36 346 Rt 1 106 34 346

50 thousand rubles, office supplies are taken into account;

Dt 1 302 34 834 Kt 1 304 05 346

50 thousand rubles, stationery paid.

Dt 1 401 20 272 Kt 1 105 36 446

Stationery was written off for expenses according to the statement of issuance of material assets for the needs of the institution (f. 0504210).

Settlements with personnel for payroll

Calculations for salaries, allowances, other payments, reflect in the accounting postings:

Dt 1,401 20,211 (1,109 XX 211, 1,106 XX 300) Cr 1,302 11,737

Salaries, allowances, and other benefits have been calculated.

Show payouts:

Dt 1 302 XX 837 Kt 1 304 05 200

Transferred to a bank account or employee card;

Dt 1 302 XX 837 Kt 1 201 34 610

Paid from cash.

To show social benefits in accounting, use the postings:

Dt 1,401 20,266 Kt 1,302 66,737

Paid in cash;

Dt 1,401 20,267 Kt 1,302 67,737

- paid in kind.

Settlements for payments to budgets

I'll show you some wiring as an example.

DT 1 302 XX 837 Kt 1 303 01 731

Personal income tax withheld from salaries, other payments and remuneration;

Dt 1 401 20 213 (1 109 X0 213, 1 106 XX 300) Kt 1 303 XX 731

Obligatory insurance premiums from payments to personnel under the codes of KOSGU 211, 212 and 214;

Dt 1 401 20 291 Kt 1 303 03 731

Corporate income tax charged.

Settlements with suppliers and contractors

Conduct settlements with counterparties on accounts 206.00 and 302.00. Using the example of communication services, I will show how to reflect their costs.

Dt 1 401 20 221 (1 109 XX 221, 1 106 XX 3XX) Kt 1 302 21 73X

Reflected the cost of communication services;

DT 1 302 21 83X Kt 1 206 21 66X

Obligations to pay for communication services were set off against the transferred advance payment.

Dt 1 210 12 561 Kt 1 302 21 73X

The amounts of input VAT are reflected;

DT 1 302 21 83X Kt 1 304 05 221

Paid for communication services from a personal account in the Federal Treasury;

DT 1 302 21 83X Kt 1 208 21 667

Paid for communication services through an accountant.

Settlements with debtors on income

Recognize income in accounting according to the rules of the GHS "Income". Please note that not all income falls under this standard. On account 205.00, take into account the planned income, as well as gratuitous receipts and proceeds from the sale of property:

income from paid works, services;
property income;
income from the sale of property: finished products, non-financial assets;
income from subsidies: for state assignments, for other purposes, for capital investments;
income from grants, donations, charitable contributions and other gratuitous receipts;
income from government functions.

For example, income from the lease of property for operating leases reflect as follows:

Dt 1 205 21 56X Kt 1 401 40 121

Income from products sold, work performed, services rendered:

Dt 1 205 31 56X kt 1 401 10 131

Settlements with accountants

Funds under the report can be issued in two ways: in cash through the cashier or on the bank card of the accountable person. Fix the chosen method in the constituent documents. And reflect the issuance of money in the report by postings:

Dt 1 208 XX 567 Kt 1 201 34 610

Funds were issued to the accountant from the cash desk;

Dt 1 208 XX 567 kt 1 304 05 200

The funds were transferred to the accountant from the personal account of the institution in the treasury to a bank card.

To accept expense report expense, use the transactions:

Dt 1 105 XX 34X Kt 1 208 34 667

Material stocks are taken into account;

Dt 1 106 XX 310 Kt 1 208 31 667

Matzapas are taken into account.

Property damage settlements

Indebtedness for damages on advances that the counterparty did not return upon termination of the contract / agreement with him, including by court decision, reflect the claim work as follows:

Dt 1 209 34 56X (1 209 36 56X) Kt 1 206 XX 66X

Compulsory seizure and compensation for harm:

Dt 1 209 41 56X kt 1 401 10 141 (1 401 40 141)

Debt on fines, penalties, forfeits for violation of the terms of contracts for the supply of goods, performance of work, provision of services, and other sanctions has been accrued.

Shortfalls, theft of assets:

dt 1 209 71 56X Kt 1 401 10 172

The debt was accrued at the fair value of property, plant and equipment.

Formation of reserves

How to reflect the formation of reserves for future expenses, see the table. I note that in the table, account 401.60 is given with analytics (401.61, 401.62, etc.), which was proposed by the Ministry of Finance in a letter dated May 20, 2015. No. 02-07-07/28998. To use this analytic, you need to pin it in your work chart of accounts.

	Accounting entry
	debit	credit
Formation of reserves
Reserve for vacation pay for hours actually worked:
- for holidays	KRB 1,401 20,211	KRB 1,401 61,211
- for insurance premiums	KRB 1,401 20,213	KRB 1,401 61,213
Reserve for payment of obligations for which settlement documents were not received on time:
- communication services	KRB 1,401 20,221 KRB 1 109 XX 221	KRB 1,401 62,221
- property repairs	KRB 1,401 20,225 KRB 1 109 XX 225	KRB 1 401 60 225
Use of reserves
Accrued expenses for which a provision was previously created:
- on payment of vacation pay, remuneration for long service	KRB 1,401 61,211	KRB 1,302 11,737
- payment of insurance premiums	KRB 1,401 61,213	KRB 1 303 XX 731

Validation

In order to pay expenses, state-owned institutions accept and fulfill budgetary and monetary obligations. Such operations are referred to as the authorization of budget expenditures. Record these transactions in the accounts:

501.00 "Limits of budgetary obligations" - registration of limits of budgetary obligations;
503.00 "Budget appropriations" - acceptance for accounting of budget appropriations;
502.00 "Liabilities" - accounting for budgetary and monetary obligations.

Reflect the adjusted budget allocations on the accounting accounts in the context of budget classification codes. The amounts of budget allocations that are received from the GRBS (RBS) reflect as follows:

DT 1,503 15,000 Kt 1,503 13,000

- received budget allocations for the current year;

Dt 1,503 25,000 Kt 1,503 23,000

- received budget allocations for the next year;

Dt 1,503 35,000 Kt 1,503 33,000

– budget allocations for the second year following the current one have been received.

To accept obligations, reflect them on accounts: 502.01, 502.07 and 502.09. For example, to reflect the purchase commitments made from a single supplier with a notification in the EIS, make the following entries:

DT 1,501 13,000 KT 1,502 17,000

A notice of purchase at the expense of LBO has been posted;

Dt 1,503 13,000 KT 1,502 17,000

The notice was posted at the expense of budget appropriations.

DT 1,502 17,000 KT 1,502 11,000

Accepted budgetary obligations under the contract (on the day the contract was signed).

Transactions with temporary funds

Account for funds in temporary disposal on account 320111000, and their return on account 330401000. I will show the main transactions:

DT 3 201 11 510 KT 3 304 01 73X

- received money.

At the same time, an increase in off-balance account 17 (analytics code 510, KOSGU 510).

DT 3 304 01 83X KT 3 201 11 610

The funds were returned to the owner or transferred to their intended purpose.

At the same time, an increase in off-balance account 18 (analytics code 610, KOSGU 610).

In the practical activities of budgetary institutions, sometimes it becomes necessary to open a foreign currency account and conduct transactions with money in foreign currency. For example, when making settlements with foreign counterparties (including when purchasing inventories, including equipment, paying for consulting, intermediary and other similar services) or for issuing advances in foreign currency to employees of an institution sent on a business trip abroad.

Exchange differences in foreign currency settlements

Based on the provisions of Instruction No. 174n, when making settlements in foreign currency, in fact, at least two accounting entries should be made:

1) adjust receivables or payables by the amount of the exchange difference (if the debt is denominated in foreign currency);

2) to revalue for the same amount the currency funds debited from the account or credited to the account.

Example
As part of the state task, on August 1, the institution took into account an obligation to purchase inventories in the amount of $10,000.

Contents of operation	Debit	Credit	Sum
August 1
Reflected the amount of debt to the supplier for purchased inventories	4 105 XX 340	4 302 34 730	330 300 rub. (USD 10,000 × RUB 33.03/USD)
August 9
Transferred funds in foreign currency to the supplier*	4 302 34 830 "Reduction of accounts payable for the acquisition of inventories"	4 201 27 610	RUB 331,800 (USD 10,000 × RUB 33.18/USD)
Reflected the amount of the exchange difference on the obligation assumed	4 401 10 171	4 302 34 730 "Increase in accounts payable for the acquisition of inventories"	1500 rub. ((33.18 RUB/USD – 33.03 RUB/USD) × 10,000 USD)

From the foregoing, the following conclusions can be drawn.

2. If prior to the next reporting date monetary funds in foreign currency are not spent, there is no need for their revaluation.

3. If between the date of receipt of currency to the account and reporting date any calculations are made, exchange differences are taken into account on the date of these transactions.

Note that the Ministry of Finance of Russia does not deny the possibility of issuing a foreign currency advance for a business trip (letter dated August 9, 2012 No. 14-07-06/9).

Exchange differences when buying foreign currency

The documents of the regulatory system of accounting in institutions do not regulate the issue of separate reflection in accounting of the difference between the bank's exchange rate and the exchange rate of the Central Bank of the Russian Federation. Therefore, in our opinion, the general scheme seems to be legitimate, according to which the differences actually formed (between the rate of a particular bank and the rate of the Central Bank) are reflected in the accounting.

In accounting, such operations are reflected in the usual manner (clauses 74, 75 of Instruction No. 174n):

a positive exchange difference during conversion on the basis of the Certificate (f. 0504833) is reflected in the debit of account 0 201 13 510 “Receipts of funds of the institution in the treasury body in transit” and the credit of account 0 401 10 171 “Income from revaluation of assets”;
the negative exchange rate difference during conversion on the basis of the Certificate (f. 0504833) is reflected in the credit of account 0 201 13 610 “Disposal of funds of the institution in the treasury body in transit” and the debit of account 0 401 10 171 “Income from revaluation of assets”.

If the terms of the bank account agreement provide for the collection of an additional commission for the services of a credit institution for currency conversion, such amounts are reflected in the accounting separately. In our opinion, it is most legitimate to attribute the amounts of expenses to the KOSGU code 226 (since payment for other services is meant). Concerning accounting entries, then according to paragraph 78 of Instruction No. 174n:

payment for a credit institution's currency conversion service is reflected in the credit of account 0 201 23 610 “Disposal of funds of an institution in a credit institution in transit” and the debit of account 0 401 20 226 “Expenses for other work, services”;
the negative exchange rate difference on the basis of the Certificate (f. 0504833) is reflected in the debit of account 0 401 10 171 and the credit of account 0 201 23 610.

Example
To send an employee on a business trip abroad, the institution needed to purchase 2,000 US dollars, and it applied to the bank with a corresponding order on August 8.

And on August 12, 2,000 US dollars were transferred to a bank currency card to an accountable person sent on a business trip.

The advance report on the expenditure of the entire accountable amount was submitted by the employee on August 22. Suppose that the exchange rate of the Central Bank of the Russian Federation on this date amounted to 33.25 rubles. for US dollars. The accounting records will include:

Contents of operation	Debit	Credit	Sum
8 August
Funds were transferred from the personal account of the institution for crediting funds to a foreign currency account (at the rate of the bank),*	4 201 23 510 "Receipt of funds of an institution in a credit institution on the way"	4 201 11 610 "Disposal of funds of an institution from personal accounts in the treasury body"	RUB 68,160
August 9
The currency was credited to the foreign currency account of the institution (at the exchange rate of the Central Bank of the Russian Federation),*	4 201 27 510	4 201 23 610	RUB 66,360 (33.18 RUB/USD × 2000 USD)
Commission withheld by the bank*	4 401 20 226 "Expenses for other works, services"	4 201 23 610 "Disposal of funds of an institution in a credit institution in transit"	200 rub.
The negative difference between the currency purchase rate and the rate of the Central Bank of the Russian Federation is reflected*	4,401 10,171 "Income from revaluation of assets"	4,201 23,610 “Disposal of funds of an institution in a credit institution in transit”	1800 rub. ((34.08 RUB/USD – 33.18 RUB/USD) × 2000 USD)
12th of August
The currency from the foreign currency account was transferred to the bank card of the seconded worker*	4 208 XX 560	4 201 27 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution"	RUB 66,440 (33.22 RUB/USD × 2000 USD)
The exchange rate difference from the revaluation of the currency on the account is reflected**	4 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution"	4 401 10 171 "Income from the revaluation of assets"	80 rub. ((33.22 RUB/USD – 33.18 RUB/USD) × 2000 USD)
August 22
Reflected business trip expenses according to the approved advance report	4 401 20 XXX	4 208 XX 660	RUB 66,500 (33.25 RUB/USD × 2000 USD)
The amount of the exchange rate difference	4 208 XX 560	4 401 10 171 "Income from the revaluation of assets"	60 rub. ((33.25 RUB/USD – 33.22 RUB/USD) × 2000 USD)