The company has the right to use a form instead of a financial check strict accountability. However, there is an opportunity to use the BSO only in the case of the provision of paid services to the population.

Instead of cash receipt form of strict accountability

Enterprises that, when selling products, providing services or performing work, make settlements using payment cards or cash payments, must use cash registers. This is stated in the first paragraph of the second article. federal law under the number 54-FZ of May 22, 2003. However, in this situation, there are exceptions.

For example, the second paragraph of the second article of the Law under the number 54-FZ gives enterprises the right to issue a strict accountability form instead of a cash receipt (although only if the services specified in the OKUN are provided to the population).

Executive authorities have the right to approve some forms of strict accountability. For example, these could be air tickets, Railway tickets, vouchers. In other situations, enterprises have the opportunity to invent their own forms of BSO and issue a strict accountability form instead of a cashier's check. The main thing is that they contain all the necessary details, which are listed in the third paragraph of the Regulation, approved by the Decree of the Government of Russia dated May 6, 2008, number 359. The Federal Tax Service also says this Russian Federation in the city of Moscow in a letter under the number 17-15 / 020721 dated 1.03.2010.

There is no need to register the selected version of the form with state bodies. This is stated in the letter of the Ministry of Finance of the Russian Federation under the number 03-01-15 / 1-14 dated January 29, 2013. IN accounting policy it will be enough to approve the BSO form.

What are the requirements for an automated printing system?

The form of the document is created using automated printing systems or is made in a typographical way. Their requirements are as follows:

The system must be protected from unauthorized access, identify, record and save all necessary operations with the document form for at least 5 years;

In the case of filling out and issuing a form, its series and number must be stored.

As noted in the Ministry of Finance of the Russian Federation, automated systems for printing strict reporting forms do not apply to cash registers. Therefore, there is no need to register them in the inspection. However, such systems must meet the requirements that apply to cash registers, that is, guarantee and ensure the protection, fixation, and storage of data about the form of the document. The above is noted in the letter numbered 03-01-15 / 20962 dated 05/05/2014. This requirement is used for BSO in the case of the sale of products and BSO in the case of the provision of services.

If we talk about a regular computer with a printer, then it is not suitable for printing forms. As financiers note, a conventional personal computer cannot ensure the implementation of one of the main conditions for a BSO - protection against unauthorized access. This is stated in a letter dated November 7, 2008 under the number 03-01-15 / 11-353.

The printed form of the document must contain information about its manufacturer (location, abbreviated name, circulation, year of the order and its number).

Benefits for enterprises on imputation

As noted in paragraph 2.1 of Article 2 of the Law under the number 54-FZ, enterprises on the outside have the right not to apply CCP - within the framework of activities subject to UTII. Instead of KKM check in this situation, the enterprise has the right, at the request of the buyer (client), to issue a document (receipt or sales receipt confirming the receipt of money). Such a document should be issued when paying for a product, service or work performed and should contain:

Title of the document;

Date of issue and serial number;

Name for the enterprise (last name, first name, patronymic - for individual entrepreneurs);

Name and quantity of paid products, services or works;

The amount of payment by card or cash;

Position, surname and initials of the person who issued the document, and his signature.

Stricter requirements apply to the issuance of a BSO in the case of the provision of services than to a sales receipt or receipt.

First of all, the seller of the BSO must always issue, and not only when the client requires it. Similar rules apply to the registration of the BSO in the case of the provision of services.

Also, the BSO, unlike a sales receipt or receipt, has a longer list of required details (for example, only the form contains a unique number and series).

And finally, more stringent requirements are imposed on the manufacture of BSO. When producing sales receipts (receipts), there is no need to ensure safety from unauthorized corrections, therefore, such forms can not only be purchased at a store or printing house, but also printed on them on a personal computer.

When is it allowed not to issue either a BSO or a cash receipt?

As stated in the third paragraph of the second article of the Law under the number 54-FZ, in some cases it is possible not to use cash registers and not to issue any forms, receipts or checks. This is allowed when:

Sales of goods in exhibition complexes, fairs, markets, as well as in other areas that are intended for trade. The exception is car shops, shops, tents, pavilions and kiosks located in these places;

Random retail trade in goods - food and non-food, which are sold from trays, baskets, carts. The exception is technically complex goods and food products that require certain conditions for storage and sale;

Realizations in kiosks of ice cream and soft drinks on tap.

What can be the responsibility for the violation?

According to the second part of article 14.5 of the Code of Russia on administrative offenses, for non-issuance of a BSO or a cashier's check, liability in the form of a fine is provided. Its size can be:

From 3 to 4 thousand rubles for officials;

From 30 to 40 thousand rubles for legal entities.

The responsibility of an individual entrepreneur is equated to the responsibility of officials in accordance with Article 2.4 of the Code of Administrative Offenses of Russia.

For enterprises on imputation, liability under Article 14.5 of the Code of Administrative Offenses of Russia also applies if the seller does not issue a document at the request of the client. If the buyer did not ask for it, no liability applies. But in this case, the fact of the request and refusal must be documented. This is stated in the decision of the Nineteenth Arbitration Court of Appeal under the number A48-449 / 2011 dated June 15, 2011.

Issued by the GK "IMPULSE-IVC" instructions for users of the program 1C: Accounting construction organization contains a detailed step-by-step guide on how to upgrade to a new, more advanced version software. Click to get to know her.

What

Program "1C: Accounting of a construction organization" designed to automate accounting and tax accounting subjects investment activity having the right to combine the functions of two or more subjects.

Name	Price (rub.)
"1C: Enterprise 8. Accounts department of a construction organization. Main supply»	14 000
"1C: Enterprise 8. Accounts department of a construction organization. Supply for 5 users” (5 platform locations + 5 configuration locations)	38 000
"1C:Enterprise 8. Accounting for a construction organization, client license for 1 workplace"	4 620
"1C:Enterprise 8. Accounting for a construction organization, a client license for 5 workplaces"	21 600
"1C:Enterprise 8. Accounting for a construction organization, a client license for 10 jobs"	40 800

The basic delivery includes the 1C:Enterprise 8 platform, a configuration, a complete set of documentation, a license to use the configuration (hardware protection key) and a license to use the 1C:Enterprise 8 system (hardware protection key) for one workstation. Also, the basic delivery includes a three-month subscription to an information technology support disk (ITS).

To expand the number of jobs, users software product must purchase the required number of additional multi-user configuration licenses and the same number of licenses for the 1C:Enterprise 8 platform.

The program is designed for

investors,
customers,
object users capital investments,
construction contractors.

The result of using the program "1C: Accounting for a construction organization"

Operational accounting capital construction objects from the investor, customer, contractor.
Interaction between an investor and a specialized customer.
Interaction general contractor and subcontractors
Attraction of borrowed funds.
Attracting co-investors.
Operational accounting of additional costs arising in the course of construction (encumbrance).

Functionality of "1C: Accounting for a construction organization"

Planning limits for capital investments in the context of construction projects, cost items for construction
agency and contractors.
Cost planning for the maintenance of construction customer’s subdivisions in the context of cost items, sub-
divisions and funding sources.
Accounting for the implementation of construction and installation works in the context of construction sites, construction objects, cost items
for construction, technological cost structure, contractors with the formation of a cost certificate
construction works and costs in the form of KS-3.
Accounting for VAT on capital investments in the context of capital investment objects.
Accounting for equipment requiring installation in the context of construction sites and storage sites, accounting
procurement and storage costs for equipment in the context of cost items.
Accounting for receipts and disposals building materials in the context of construction sites and storage sites,
accounting for procurement and storage costs for materials in the context of cost items.
Accounting for the issuance of materials to contractors as customer-supplied raw materials and write-offs as they are spent.
Cost accounting for the maintenance of subdivisions of the construction customer (the construction customer himself
and picking services) in the context of approved estimates, cost items and sources of financing, distributed
allocation of costs for construction projects.
Receipt accounting Money and use of funds target financing in the context of the source
cov financing.
Control and adjustment of mutually used funds of funding sources.
Accounting for transactions for the transfer of completed construction projects to investors with the execution of acts KS-11
and KS-14.
Availability of analytical reports on the movement of funds from sources of financing, accounting for capital investments
zhenii, inventory items, settlements with contractors.
Availability of a set of primary documents for accounting for capital investments, work in progress
construction objects, inventory accounting and other documents used by the construction customer, approved
data by the Decrees of the State Statistics Committee of the Russian Federation.
Formation of an equity contribution and settlements under contracts for the assignment of rights of claim.
Formation of the planned cost of construction and installation works with the possibility of creating a local
estimates, statements of labor and material resources, calculation of marginal income according to the estimate, and then
transfer of completed work on the basis of the created budget calculation with the formation of unified
cited act of transfer of completed construction works KS-2.
Accounting for construction and installation works in the context of construction objects, accounting for work in progress
by cost items reflecting the stages of execution of construction contracts in the form of cost statements
work performed using unified printed forms KS-3.
Possibility of generating a summary certificate in the form of KS-3.
Separate accounting of construction and installation works performed on our own and by third parties
contractors, as part of the cost of construction work and as part of the proceeds from the sale
construction and installation works.
Accounting for the services of the customer received from the subcontractor, reflection of the implementation of the services of the general contractor to the customer
with the possibility of calculating their volume both by percentage of construction and installation works, and by direct sums
mami.
Accounting for accepted subcontract work on objects with the possibility of using the adopted acts when re-
giving work to the customer, as the transfer of subcontract work.
Industry accounting production stocks: warehouse accounting of materials for materially responsible
persons, accounting of overalls, special equipment, inventory and equipment. Automated formation
industry unified forms for accounting for overalls and inventory "Card for accounting for overalls"
in the form of MB-2, reports on the movement of materials of the "Material Report" and "Vedomosti 10-s".
Accounting for uninvoiced deliveries using the unified form M-7. Accounting for the write-off of material
fishing by objects in the form M-29.
The possibility of distributing indirect costs by construction objects in terms of the amount of machine-
hours of construction equipment used in the performance of construction and installation works.
Accounting for mutual settlements with suppliers, subcontractors, buyers and customers with the withdrawal of universal
greasy reconciliation acts. Formation of the journal-warrant No. 6 for suppliers and subcontractors, statements
No. 5s for customers.
Carrying out bilateral and tripartite acts of mutual offsets on settlement accounts with counterparties.
Inventory of mutual settlements with the formation of a unified form INV-17.
Accounting for products, works, services produced (performed) through auxiliary production.
Calculation of the cost of auxiliary production.
Analysis of costs for work performed on its own and with the involvement of subcontractors
zations. Analysis of payment by the customer for the accepted stages of the implementation of construction contracts. Payment Analysis
subcontracting works in the context of construction projects.
Preparation of regulated accounting and tax reporting.

The program covers the full investment cycle in the following blocks:

Accounting for investor activities and taxation
Accounting of the customer's activities and taxation
Contractor accounting and taxation

/
Inventory accounting

The method of accounting for forms of strict reporting.

reference Information

Information about strict reporting forms is entered in the "Nomenclature" directory (menu "Enterprise" - "Goods (materials, products, services)"). For convenience, you can create a separate group for strict reporting forms and set up item accounting accounts for this group (for more information about the setup procedure, see the article “Examples of default account settings”).

For forms of strict reporting, the flag "Form of strict accounting" should be set, and for positions accounted for at face value (for example, for powers of attorney), the flag "Accounted for at face value" should be additionally set.

Admission

Receipt of forms of strict reporting is documented by the document "Receipt of goods and services" with the type of operation "Forms strict accounting».

The "Price" and "Amount" fields contain data for accounting on the balance account (the value of the account is set in the "Account account" field). For strict reporting forms recorded at nominal value, in addition to additional, the nominal price and amount are indicated (fields "Nominal price" and "Nominal amount"), as well as an off-balance account in the field "Off-balance account".

If the item "Nomenclature" of the reference book does not have the checkbox "Accounted for at face value", then the columns "Nominal price" and "Nominal amount" are not editable and are filled in automatically with the purchase price.

Moving between warehouses

To transfer forms of strict accountability, use the document "Movement of goods" (menu "Warehouse") with the type of operation "Forms of strict accounting". Entering information about the transported forms of strict accounting is indicated on the "Forms" tab. Write-off from the off-balance account is made according to average cost.

Write-off of used strict reporting forms

Write-off of forms of strict accountability is documented by the document "Write-off of goods" (menu "Warehouse") with the type of operation "Forms of strict accounting". The fields “Account (BU)” and “Off-balance sheet account”, as well as tax accounting data, must be filled in similarly to the document “Receipt of goods and services”. The write-off from the off-balance sheet account is made at the average cost.

When posting the document, the necessary movements will be generated in accounting (see figure) and tax accounting.

A.S. Kolosovskaya, tax consultant

How to work with strict reporting forms

The procedure for registration, storage, destruction of BSO and reflection of transactions with them in the accounting

As you know, organizations and entrepreneurs providing services to the public have the right to issue strict reporting forms (BSO )paragraph 2 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (hereinafter referred to as the Law on CCP).

In this article, we will look at how to properly work with such forms from the moment they are acquired until they are destroyed, as well as how to reflect the movement of BSO in accounting and tax accounting.

The form of the form depends on the type of service.

To determine which form you should use, you need to check to see if there is a valid approved form for your service. If there is such a form, then it is necessary to use it, and if not, you will have to develop the form of the form yourself. O pp. 3, 5, 7 of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved. Decree of the Government of the Russian Federation of 06.05.2008 No. 359 (hereinafter referred to as the Regulation),. Recall that the belonging of the type of activity to the services of the population is determined by All-Russian classifier such services (OKUN )All-Russian classifier of public services OK 002-93, approved. Decree of the State Standard of Russia dated 06.28.93 No. 163.

BSO forms approved "from above"

For certain types BSO forms may be developed and approved by any federal authority And pp. 5-7 Provisions. For example, the Ministry of Transport has the right to establish the forms of an air ticket and other documents used in the provision of services for the air transportation of passengers, baggage, cargo V paragraph 4 of Art. 105 of the Air Code of the Russian Federation; sub. 5.2.3 p. 5 of the Regulations on the Ministry of Transport of the Russian Federation, approved. Decree of the Government of the Russian Federation of July 30, 2004 No. 395; Order of the Ministry of Transport of Russia dated May 18, 2010 No. 116.

The following are currently in effect BS approved by the Ministry of Finance ABOUT Clause 3 of the Regulations ... approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (no longer valid) :

receipt for insurance premium )approved Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n;
receipt for payment for gasification and gas supply services I approved Order of the Ministry of Finance of Russia dated February 9, 2007 No. 14n;
tourist package A approved Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n;
security ticket and safe receipt I approved Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n;
receipt for payment of veterinary services G approved Order of the Ministry of Finance of Russia dated April 9, 2008 No. 39n.

Now about how to use the old BSOs, approved even before the current Regulations on cash payments without CC came into force T:

BSO, approved by the Ministry of Finance during the period of validity of the old Regulation on cash settlements without CCP (from 04/12/2005 to 05/20/2008), should be used by everyone who provides the types of services for which these forms were developed And clause 2 of Decree of the Government of the Russian Federation of 05/06/2008 No. 359; Clause 3 of the Regulations on cash settlements and (or) settlements using payment cards without the use of cash registers, approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (no longer valid);
BSO approved before 04/12/2005 could only be applied until 12/01/2000 8clause 2 of Decree of the Government of the Russian Federation of 05/06/2008 No. 359; Letter of the Ministry of Finance of Russia dated June 9, 2009 No. 03-01-15/6-291. Although even now there are still organizations that use such outdated forms of BSO. For example, there are hotels that issue invoices to their guests upon receipt of payment from them in the form No. 3-G Order of the Ministry of Finance of Russia dated December 13, 1993 No. 121. However, the Ministry of Finance explains that this form of the form can no longer be used as a strict reporting document. T Letters of the Ministry of Finance of Russia dated 07.08.2009 No. 03-01-15 / 8-400, dated 19.01.2009 No. 03-01-15 / 1-11.
As a result, those who continue to use outdated BSOs are fined by the tax authorities under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of CCP. However, at the same time, they lose sight of the fact that the old forms usually have all the necessary details. Therefore, in most cases, the courts cancel the fine, explaining that the only requirement for the form is the presence of mandatory details in it. V Decrees of the FAS VVO dated 06/10/2009 No. A39-649 / 2009; FAS DVO dated March 25, 2009 No. F03-997 / 2009; FAS MO dated 07/07/2009 No. KA-A41 / 5848-09; FAS SZO dated 10/19/2009 No. A44-1605 / 2009; FAS CO dated 04.08.2009 No. А62-2237/2009. True, there are judgment in favor of the tax V Decree of the FAS DVO dated 03.06.2009 No. Ф03-2286/2009. However, recognizing that there was an offense, the court nevertheless released the service provider from liability due to the insignificance of the deed. O Art. 2.9 Administrative Code of the Russian Federation;
old BSOs can also be used if the authority with the right to approve forms of BSOs has not yet developed them l clause 2 of Decree of the Government of the Russian Federation of 06.05.2008 No. 359.

BSO forms developed independently

If you find out that there is no mandatory BSO form for your services (and in most cases it is), then from May 2008 you have the right to independently develop a BSO form ABOUT Information letter of the Ministry of Finance of Russia dated 22.08.2008. It is only important to include in the BSO all required details listed in the Regulations And clause 3 of the Regulations. That is, there cannot be less details than indicated, but you can add additional details to the BSO O sub. "k" p. 3 of the Regulation. However, it is still not worth it to be especially zealous with additional details. After all, even if you, having filled in all the required details, do not fill out the details you additionally entered, then the court can theoretically equate this with the non-issuance of the BSO and you will be fined for not using the QC T Art. 14.5 Administrative Code of the Russian Federation.

The layout of the details in the form is also at the mercy of service providers.

If there is no mandatory BSO form for your services, develop it yourself in compliance with the requirements of the Regulations and approve it with an order for the organization. You can take the old BSO form as a sample, removing links to details from there normative document who approved the form of the form, and the OKUD code. By doing this, you will save yourself from unnecessary litigation about the legality of using the old BSO forms.

And one more common requirement for all forms: the form must ensure the simultaneous completion of a copy of the form or have a tear-off part b clause 8 of the Regulations.

Mandatory details of the BS ABOUT clause 3 of the Regulations :

the name of the document, its six-digit number and series;
name and legal form - for an organization or f. And. O. - for an entrepreneur;
the location of the permanent executive body of the organization, and if there is none, another body or person who has the right to act on behalf of the organization;
TIN of the organization or entrepreneur that issued the document;
type and cost of the service;
payment amount;
dates of calculation and preparation of the document;
position, f. And. O. the person responsible for the transaction, his personal signature, the seal of the organization or entrepreneur.

Except when:

<или>the authority that developed the form established and special order fill it out I sub. "a" p. 8 of the Regulation;
<или>all details of the BSO are filled in by typographic method during its manufacture And sub. "b" p. 8 of the Regulation;
<или>all BSO details are filled in electronically e sub. "c" clause 8 of the Regulations.

Can a cash receipt order (PKO )unified form No. KO-1, approved. Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88 replace BSO?

A PKO and a receipt for it can be used as a BSO if they are made in a printing house and they contain all the details required for a BSO. So do many courts. s see, for example, Decrees of the FAS ZSO dated November 5, 2009 No. A45-10533 / 2009; FAS PO dated 08.10.2009 No. А65-12792/2009. True, the presence of litigation shows that such actions of approval in tax authorities do not call. There is also a court decision not in favor of the organization And Decree of the FAS SZO dated 03.09.2009 No. A21-1389 / 2009.

Moreover, if income cash orders you will not only have primary cash documents, as well as BSO, then they will have to be drawn up, stored and taken into account in the same way as strict reporting forms. So it’s safer to develop a form on your own and use it.

How can I make a BSO

Forms of strict reporting must be produced b clause 4 of the Regulations:

<или>typographically;
<или>using automated systems.

In printing houses BSO were printed before. We only recall that the printed BSO must additionally indicate information about the manufacturer (abbreviated name, TIN, location, number and year of the order, circulation )clause 4 of the Regulations, clause 9 of the Regulations.

What is an automated system? In fact, to give clarifications on this issue is the competence of the Ministry of Industry and Trade A Letters of the Ministry of Finance of Russia dated 03.08.2010 No. 03-01-15/6-170, dated 03.02.2009 No. 03-01-15/1-43, dated 06.03.2009 No. 03-01-15/2-96. He hasn't released any clarification yet.

The regulation establishes only the requirements for an automated system, according to which it must A Clause 11 of the Regulations:

be protected from unauthorized access;
identify, record and save all transactions with the form for at least 5 years;
save the unique number and series of the form.

At the same time, regulatory authorities believe that a conventional computer is not suitable for the manufacture of BSO. The reason is that it does not provide protection, fixation and storage of information about the form. According to the Ministry of Finance and tax authorities, the automated system must meet the requirements for a cash register e Letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15 / 8-250, dated February 3, 2009 No. 03-01-15 / 1-43; Letter No. 17-15/126038 dated November 30, 2009 from the Federal Tax Service of Russia for Moscow.

So this question is still open.

We buy, store and destroy BSO

Attention

A damaged form cannot simply be thrown away. It must be crossed out and attached to the ledger blank V clause 10 of the Regulations.

First you need to select the employee responsible for the BSO. With such an employee, it is necessary to conclude an agreement on full liability And Art. 244 of the Labor Code of the Russian Federation; clause 14 of the Regulations. He will receive BSOs, take them into account in a special book, be responsible for their safety, fill them out himself or issue them to those employees who receive cash as payment for services. The responsible employee must accept the purchased forms in the presence of the commission created by order of the head, comparing the number of forms, series and numbers with the data in the invoice of the printing house. Based on the results of acceptance, the commission draws up an act of acceptance of forms in free form, and the responsible employee records their arrival in the BS accounting book ABOUT pp. 13, 15 Regulations. And when transferring the forms to the employee who will directly settle accounts with clients, the person responsible for the forms indicates the expense and balance of the forms in the BSO accounting book.

Let's say right away that if you issued a BSO immediately after the service was provided and the proceeds fell into cash book for this day, then only for the lack of a book of accounting for BSO and acts on their acceptance and destruction, no one can bring you to administrative responsibility T Art. 14.5, art. 15.1 Administrative Code of the Russian Federation. And since the acts and accounting book of the BSO are not source documents and not accounting registers, fine you under Art. 120 of the Tax Code of the Russian Federation, the tax authorities will also fail.

However, for this reason, you should not refuse to compile a book and an act on the destruction of the BSO. After all, the organization itself is primarily interested in their design. You also need to control the number of forms that employees have. A service is not a product, and little can be revealed by inventory. Whereas, according to the BSO accounting book, it is immediately clear that, for example, you handed over 100 forms to an employee who accepts money for services from customers, and only 80 returned to you. This means that the employee will have to explain where he put the remaining 20 forms. In our opinion, what can really be neglected is the act of accepting forms - for the acceptance of BSO, a book of accounting and an invoice for forms issued by a printing house are quite enough.

There is no unified form of the BSO accounting book, so you can develop it yourself, or you can take the form from the GME Instructions TO Appendix No. 6 to the Instructions for the use, manufacture, storage, accounting of documents of strict accountability (Appendix No. 2 to the Minutes of the meeting of the GMEC dated 29.06.2001 No. 4 / 63-2001) or use the book form approved by the Ministry of Finance for budgetary V Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n. Its sheets must be numbered, laced, signed by the head and chief accountant and sealed with the seal of the organization. And clause 13 of the Regulations.

We warn the employee

Filling in not all the details of the BSO is equated to its non-issuance, which will lead to a fine for not using the QC T Art. 14.5 of the Code of Administrative Offenses of the Russian Federation; clause 4 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16; clause 3 of the Regulation; Decrees of the FAS DVO dated February 28, 2007 No. F03-A51 / 07-2 / 123; FAS SKO dated April 29, 2009 No. А32-18480/2008-56/286-13АЖ:

for an organization - from 30,000 to 40,000 rubles;
on the employee in whose official duties includes the issuance of BSO, - from 1500 to 2000 rubles.

There are no complex requirements for the storage of BSO - it is enough if you keep the forms in a safe, which must be sealed at the end of each working day b clause 16 of the Regulations. In addition, the inventory of forms must be carried out simultaneously with the inventory of cash at the cash desk. e clause 17 of the Regulations; pp. 3.39, 3.40, 3.41 Guidelines for the inventory of property and financial obligations, approved. Order of the Ministry of Finance of Russia dated 13.06.95 No. 49; pp. 37, 38 of the Procedure for conducting cash transactions in the Russian Federation, approved. Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40.

Copies and spines of used and damaged forms, packed in sealed bags, must be kept for at least 5 years from the end of the year in which they were used. When this period ends and a month has passed since the last inventory of the BSO, they can be destroyed by creating a commission and drawing up an act on the destruction of blanks V clause 19 of the Regulations, clause 1.4 of the List of typical administrative archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage, approved. Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558. You can develop the form of such an act yourself or take the form of an act developed for state employees. V Appendix No. 2 to the Instructions for Budget Accounting, approved. Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n.

We take into account BSO

IN accounting BSO is reflected on the off-balance account 006 "Strict reporting forms" in a conditional assessment e Chart of accounts for financial and economic activities of organizations, approved. Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. It is easier to evaluate the BSO in the sum of the actual costs of their manufacture.

Previously, the GMEC recommended that BSOs purchased be first accounted for on account 10 “Materials” at their actual cost and, as they are used, written off to a cost account A Guidelines for the use, production, storage, accounting of documents of strict accountability (Appendix No. 2 to the Minutes of the meeting of the GMEC dated 29.06.2001 No. 4 / 63-2001). However, this, firstly, complicates the accounting. And secondly, it generally contradicted the purpose of account 10, since BSOs themselves have no value, and therefore they can hardly be called inventories. For these reasons, it is wrong to use account 10 for accounting for BSO. Usually, the cost of forms immediately upon their posting is included in the posting costs: the debit of account 26 “General expenses” (or 44 “Sales expenses”) and the credit of account 60 “Settlements with suppliers and contractors”.

Or office supplies V sub. 17 p. 1 art. 346.16 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated May 17, 2005 No. 03-03-02-04/1/123.

Example. Accounting for strict reporting forms

/ condition / LLC "Artel" repairs shoes on orders individuals(household services to the population).

08/01/2010 accountant-cashier V.L. Orionova received from the printing house (according to invoice No. 509 dated August 1, 2010) 1,000 receipts (BSO), according to which the company accepts cash proceeds.

The cost of printing services - 1062 rubles. (including VAT 162 rubles). A series of LH forms, numbers from 000001 to 001000.

The next day, 08/02/2010, 70 forms were handed over to the shoemaker A.V. Merkuriev, which provides shoe repair services and accepts payment from customers. The shoemaker's right to receive strict reporting forms in the accounting department is provided for by the order of the head of the LLC dated 01/11/2010 No. 5. On 08/02/2010 the shoemaker submitted five copies of receipts for payment for shoe repair services. In addition, the shoemaker ruined two receipts and also handed them over to the accounting department.

/ solution / For off-balance account 006, the organization opened sub-accounts: 006-1 "Receipt Forms in Accounting", 006-2 "Receipt Forms at the Contractor". Off-balance sheet accounting of BSO is carried out in the amount of actual costs. The cost of 1 form is 0.9 rubles.
((1062 rubles - 162 rubles) / 1000 pcs.).

Reception of forms from the printing house and their issuance to the shoemaker V.L. Orionova reflected in the BSO accounting book. She also included damaged forms with the book.

Book of registration of forms of receipts for the provision of repair services for 2010

date			From whom received and to whom released	Reason (name, number and date of the document)	Coming		Consumption			Remainder
number	month	year	From whom received and to whom released	Reason (name, number and date of the document)	quantity	series and number of the form	quantity	series and number of the form	signature of the person receiving the forms	quantity	series and number of the form
1	2	3	4	5	6	7	8	9	10	11	12
01	08	2010	Printing house	Consignment note dated 01.08.2010 No. 509	1000	LH 000001 - LH 001000	-	-	-	1000	LH 000001 - LH 001000
02	08	2010	A.V. Mercury	Order of the head of 11.01.2010 No. 5	-	-	70	LH 000001 - LH 000070		930	LH 000071 - LH 001000

Let's see what entries the accountant of Artel LLC needs to make in order to reflect the operations in accounting.

Contents of operation	Dt	ct	Amount, rub.
On the day of purchase of receipts (08/01/2010)
Reflected the cost of purchasing receipts (1062 rubles - 162 rubles)	26 "General expenses"		900,0
Reflected VAT on receipts		60 "Settlements with suppliers and contractors"	162,0
VAT on receipts accepted for deduction	68-VAT	19 "Value Added Tax on Acquired Values"	162,0
Receipts in conditional valuation accepted for off-balance accounting (0.9 rub. x 1000 pcs.)			900,0
On the day of issuing receipts to the shoemaker (02.08.2010)
Shoemaker issued receipts (0.9 rub. x 70 pcs.)		006-1 "Forms of receipts in accounting"	63,0
Shoemaker issued receipts (0.9 rub. x 70 pcs.)			63,0
Shoemaker reported on used and damaged receipts ((5 pcs. + 2 pcs.) x 0.9 rubles)		006-2 "Forms of receipts from the contractor"	6,3

Do not forget that even if you use UTII for personal services to the population and do not use CRE at the same time, then you need to apply the BS ABOUT pp. 2, 2.1 Art. 2 of the Law on CCP. Otherwise, the tax authorities can fine you in the same way as for not using a cash register A Art. 14.5 Administrative Code of the Russian Federation.

1C BSO allows you to take into account on off-balance accounts - this is the requirement for accounting for this type of document. What difficulties a merchant may encounter when recording operations with strict reporting forms (hereinafter referred to as BSO) in 1C and how to overcome them, you will learn from our article.

How to reflect BSO in "1C"

To take into account BSO in "1C" means to reflect them:

receipt on the debit of the off-balance account 006 "Forms of strict reporting";
disposal on the credit of the specified account;
internal movement using internal analytics for the debit and credit of account 006.

Double entry does not apply. Such an accounting scheme is provided for by the chart of accounts for accounting for the financial and economic activities of organizations and instructions for its use, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

To enter information about BSO into the 1C database, you must enter the Strict Reporting Forms directory. The program provides the user with several options to carry out this operation. Eg:

through the "All functions" menu, find the general section "Reference books", in which the "Forms of strict reporting" directory is located;
open a manual transaction and reflect the posting with account 006, and the first subconto will allow you to enter the "Strict Reporting Forms" directory.

In "1C" there is an opportunity to speed up and facilitate the process of searching for the "Forms of strict reporting" directory. To do this, you need to perform several preliminary auxiliary actions:

open the directory "Forms of strict reporting" through the menu "All functions";
click on the star icon located to the left of the directory name.

As a result of such an operation, the directory will be added to the "Favorites". In the future, it will be possible to quickly open it through the "Partitions Panel" by clicking on the "star" icon located on the panel.

How to store BSO with automated system, see article .

The nuances of accounting for BSO in "1C"

Features of the reflection of BSO in "1C" are associated with the following technical nuances of the configuration used:

insufficient detailing of information that is allowed in "1C" for the reference book "Forms of strict reporting" (only 1 requisite "Name" provided for filling in);
the inability to form a specific BSO-primary, reflecting the receipt, disposal and other movement of BSOs (including their printed forms);
the impossibility of forming printing forms inventory records BSO, register of forms and other reporting and accounting documents;
other difficulties (lack of the possibility of generating detailed analytical reporting on BSO, etc.).

In some cases, the reflection of BSO in "1C" can be a very time-consuming procedure for the user due to the following factors:

the variety of applied types of BSO (diplomas, receipts, coupons, certificate forms, etc.);
personal individualization of the BSO (each form has its own unique number and series);
heterogeneity of operations performed with BSO (receipt, disposal, write-off in case of damage, theft, etc.).

How to organize work with BSO in 1C and achieve the necessary analytics, we will describe in the following sections.

Learn the features of accounting and writing off BSO in institutions using the materials posted on our website:

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How to start working with BSO in 1C

The algorithm for working with BSO in "1C" can be as follows:

Enter into the directory "Forms of strict reporting" elements by types of those BSOs that are accounted for in the company (for example, "Certificate Form", " Employment history" etc.).
Then reflect information about each form, indicating after its name the series and number (for example, "Form of certificate AG No. 167023", "Form of certificate of AG No. 167024", etc.). This will at least visually separate the BSO groups in the directory from each other.
Reflect the receipt of BSO using a manual operation. Each BSO is entered separately. Usually, the BSO is reflected on account 006 at the book value, for example, 1 rub. for 1 form.
Reflect the movement of the BSO also in the mode of manual operation on the credit and debit of account 006.
Show BSO disposal. At the same time, it is necessary to work separately on analytics, since the reasons for the disposal of BSOs can be different: normal use, shortage, theft, etc. We will tell you how to achieve the necessary analytics below.

The article will tell you more about BSO .

How to achieve detailed analytics of BSO retirement

The disposal of the BSO is always a credit to account 006, regardless of the reason for the disposal. In order to have a clear picture of what happened to the BSO and why the forms were written off off-balance sheet, it is recommended:

enter a separate off-balance account, giving it an individual name (for example, "Disposal of SRF" or "Operations with SSR");
open to open off-balance account sub-accounts by types of reasons for the disposal of BSO (for example, BSO.01 - use of BSO, BSO.02 - shortage of BSO, etc.);
when BSO is retired, use the following account correspondence: with normal use of BSO - Dt BSO.01 Kt 006, if there is a shortage - Dt BSO.02 Kt 006, etc.

As a result, the necessary analytics of BSO elimination will be organized, allowing you to quickly analyze this process. To make the information available for analysis, you can generate a report "Summary transactions".

An open off-balance account and sub-accounts to it must be entered into the 1C chart of accounts. This is done manually in user mode.

Results

Operations with BSO are reflected in 1C on off-balance account 006. To get detailed analytics on BSO in 1C, you can use an additional off-balance account and sub-accounts for it or develop a special separate module.