Having considered the issue, we came to the following conclusion:
The procedure for the formation of 1-17 categories of account numbers for analytical accounting of account 0 304 04 000 depends on the economic content of a particular operation.
Rationale for the conclusion:
State institutions, when generating account numbers for budget accounting, use budget classification codes in accordance with the requirements:
- Clause 21 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n;
- Appendix N 1 "Chart of accounts for budgetary accounting" to the Instruction approved by the Ministry of Finance of Russia dated 06.12.2010 N 162n, hereinafter - N 162n;
- Appendix No. 2 "The procedure for including the code of the budgetary classification of the Russian Federation when forming the account number for budgetary accounting" to No. 162n.
According to Appendix N 2 to N 162н in 1-17 digits of the account numbers of the analytical accounting of account 0 304 04 000 4-20 classification of budget revenues (KDB), classification of budget expenditures (KRB) and classification of sources of financing of budget deficits (CIF) can be indicated.
Directly by the provisions of Instruction No. 162n, a detailed procedure for the formation of 1-17 categories of account numbers for analytical accounting of account 0 304 04 000 in relation to operations is established:
- on the transfer of objects of non-financial assets: when reflecting these transactions, 1-17 digits of the analytical account number of account 0 304 04 000 should be similar to 1-17 digits of the analytical account number of account 0 100 00 000 "Non-financial assets";
- on the centralized supply of material assets: when these operations are reflected in budget accounting, in 1-17 digits of the account number 0 304 04 000, indicators corresponding to 4-20 digits of the RF budget classification code are reflected.
In addition, in accordance with Appendix N 1 to N 162н in 1-17 digits of the account numbers of analytical accounting of account 0 304 04 000, the component part of the KRB code is indicated when reflecting the following operations:
- on gratuitous transfer of objects of the NFA within the framework of intradepartmental settlements (clauses 13, 13.1, 15, 51, 67, 71 of Appendix No. 1 to No. 162n);
- when transferring monetary documents from the GRBS to the subordinate PBS (clause 137 of Appendix No. 1 to No. 162n);
- upon gratuitous transfer of investments (investments) in objects of financial assets (clauses 174, 175 of Appendix No. 1 to No. 162n).
When reflecting transactions for settlements between the manager of budget funds and the return of budget funds reflected in correspondence with budget accounting accounts 0 201 21 000 "Institutional funds in accounts with a credit institution" and 0 201 27 000 "Institutional funds in foreign currency in accounts in credit organization "in the 1-17 digits of the numbers of the accounts of the analytical accounting of account 0 304 04 000, both CIF and KRB can be indicated (clauses 124, 125, 127, 129.1, 129.2, 179.5, 179 of Appendix No. 1 to No. 162n ).
Operations related to the placement of funds on deposits are reflected with the indication in 1-17 categories of the numbers of the analytical accounting accounts of account 0 304 04 000 CIF codes (clauses 141, 142 of Appendix No. 1 to No. 162n).
When reflecting settlements between the administrator of budget revenues, exercising separate powers for the administration of cash receipts, and the administrator of budget revenues (recipient of budget funds), exercising separate powers for calculating and recording income, in 1-17 categories of account numbers of analytical accounting account 0 304 04 000 shall be indicated KDB codes (clauses 80, 81 of Appendix N 1 to N 162n).
In the absence in the list of typical correspondences of budget accounting accounts, financial authorities and the State Regional Statistics Service have the right to determine the correspondence of accounts necessary for reflection in budget accounting in the part that does not contradict this N 162n (paragraph twenty of Instruction N 162n). In this case, the financial authority and the GRBS should also provide for the procedure for including the code of the budget classification of the Russian Federation in 1-17 categories of account numbers for analytical accounting.
Prepared by:
Expert of the Legal Consulting Service GARANT
Shpiganovich Elizaveta
Response quality control:
Reviewer of the Legal Consulting Service GARANT
advisor to the State Civil Service of the Russian Federation, 2nd class Shershneva Anna
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
Accounting in a budgetary institution that has separate divisions, branches that have separate personal accounts
A budgetary institution has separate subdivisions for which separate personal accounts are opened. The head office in the framework of income-generating activities with the provision of paid services. The work on the execution of the concluded contracts is carried out by separate divisions within the framework of their statutory activities in accordance with the approved estimate. To do this, the head office transfers to the personal accounts of separate subdivisions in the amount necessary to provide a paid service.
How is this situation reflected in the records of the institution?
Note that neither " Instructions for the application of the Unified Chart of Accounts... "approved by order of the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - Instruction N 157n), nor Instructions for the use of the Plan accounting accounts of budgetary institutions approved by order of the Ministry of Finance of Russia dated 16.12.2010 N 174n (hereinafter - Instruction N 174n), the procedure for organizing accounting in institutions that have branches in their composition is not determined.
The specific method of organizing accounting in the institution and its branch, as well as the procedure for document flow between the parent organization and the branch, is approved by an order on accounting
When developing an accounting policy, an institution should take into account that for accounting between the parent institution and its separate structural units for the receipt and disposal of non-financial, financial assets and liabilities between them, account 30404 "Interdepartmental settlements" (p. 276 of Instruction N 157n).
Intradepartmental settlements are grouped by income (receipts) and expenses (payments).
In this case, settlements arising from operations of acceptance and transfer of property, obligations between the institution and the separate structural divisions (branches) created by it, endowed with the authority to maintain accounting, are drawn up Notification (form 0504805) (look Appendix No. 5 to the order of the Ministry of Finance of Russia dated 15.12.2010 N 173n).
As a general rule, according to Instruction N 174n, budgetary institutions form a working chart of accounts, consisting of accounts containing indicators of the 18-26th categories (using KOSGU) (clause 3 of Instruction N 174n).
At the same time, the current accounting procedure does not exclude the possibility of using budgetary institutions (recipients of subsidies) when forming an account number in 1-17 digits of codes for sections, subsections, target items and types of budget expenditures, determined by the current Instructions on the procedure for applying the budget classification In addition, the need for such an organization of analytical accounting may directly follow, for example, from the conditions for obtaining targeted subsidies or legal acts developed by the body exercising the functions and powers of the founder.
Budgetary institutions (recipients of subsidies) should fix their structure of analytical codes at the level of 1-17 digits of account codes with separate annexes to the order on approval of the Working Chart of Accounts.
Note that, in our opinion, there is no need to accrue income from a separate subdivision in the amount of funds transferred to it by the head office, since in this case there is a cash flow within the framework of settlements between the head office and the branch, and not the receipt, for example, of income from payers services or funds for the implementation of a government assignment from the founder.
At the same time, as noted above, the parent institution may provide for a different procedure for reflecting these funds by the branch.
Given the provisions Instructions N 157n and Instructions N 174n , in the described situation, the head office and a separate subdivision in the accounting can be executed, for example, the following accounting records:
In the records of the head office:
1. Debit 2 205 31 560 Credit 2 401 10 130
Accrued income for paid services rendered;
2. Debit 2 201 11 510 Credit 2 205 31 660
Funds were received from the counterparty for paid services rendered;
3. Debit 2 304 04 000 * (1) Credit 2 201 11 610
Listed to the address of a separate subdivision from the personal account of the head institution for the implementation by this subdivision of statutory activities in the amount necessary for the provision of a paid service;
4. Debit 2 109 00 * (2) 000 * (3) Credit 2 304 04 000
On the basis of the Notice received from the separate subdivision (form 0504805) and the documents attached to it, the transferred expenses of the separate subdivision, made under the concluded agreement, were taken into account for the formation of the financial result.
In the account of a separate subdivision:
1. Debit 2 201 11 510 Credit 2 304 04 000
Received to the personal account of a separate subdivision in the amount necessary for the provision of a paid service, transferred by the parent institution;
2. Debit 2 109 00 * (2) 000 * (3) Credit 2 302 00 730,
Reflected expenses incurred by a separate division (in terms of settlements with suppliers);
3. Debit 2 302 00 830 Credit 2 201 11 610
Debts to suppliers were repaid;
4. Debit 2 304 04 000 Credit 2 109 00 000
On the basis of the Notice (form 0504805) and the documents attached to it, the expenses of the separate division, made under the concluded agreement, were transferred to the parent organization for the formation of the financial result.
For the transparency of accounting in the situation under consideration, the institution may decide to open analytical accounts for each separate subdivision for the account 30404 "Intra-departmental calculations" for the formation of the financial result.
11.1.1 Outbound Notice Document Outgoing notification depending on the type of notification, it is used to reflect operations on the transfer of NFA from its own warehouse and from the supplier's warehouse with centralized supply, as well as for the transfer of funds, claims, obligations and income accrual within the framework of intradepartmental settlements.
After filling out and posting the document, you can create a printed form Notice (form according to OKUD 0504805) and accounting information on f. 0504833.
Documents of the form Outgoing notice are in the list Intradepartmental, interagency, interbudgetary calculations.
List of documents Intradepartmental, interdepartmental, interbudgetary settlementssection navigation bars Accounting and reporting.
Creation of a new document. Create a command bar list Intradepartmental, interdepartmental, interbudgetary settlements and choose Outgoing notification
11.1.1.1Filling in the document header details
Organization and date.Props Notification type can take values:
... It is used to transfer non-financial assets to the recipient from the customer from the customer's warehouse within the framework of intradepartmental settlements. It involves the use of a two-way centralized supply scheme, in which the customer orders, pays and receives the NFA to its warehouse, and then transfers the NFA from its warehouse to other organizations (branches, structural divisions).
... It is used for the transfer by the customer of settlements with suppliers within the framework of centralized supplies of NFA to subordinate institutions and reflecting on the off-balance sheet account 05 "Material assets paid for by centralized supply" of the nomenclature of material assets sent by the supplier to the subordinate institutions. It involves the use of a three-way centralized supply scheme, in which the customer orders and pays for the NFA, the recipient receives the NFA, and the supplier is the executor.
Transfer of funds / documents... It is used to transfer funds between institutions within the framework of intradepartmental settlements.
Transfer of requirements... It is used to transfer requirements to third-party organizations between institutions within the framework of intradepartmental settlements. For example, an organization has paid an advance to a supplier, and a structural unit will receive goods, work, and services for this advance, and the requirements for the supplier are transferred to it.
Transfer of obligations... It is used to transfer obligations to third-party organizations between institutions within the framework of intradepartmental settlements. Suppose a structural unit receives goods, works, services, and payment for them must be made by the parent organization, to which the obligations to the supplier will be transferred.
Accrual of income... It is used to transfer the obligations of third-party organizations between institutions within the framework of intradepartmental settlements. Suppose an organization that does not administer cash receipts sells goods, works, services and calculates income that will be received by an organization whose functions include the administration of cash receipts.
11.1.1.2 Transfer of NFA (from own warehouse)
Recipient Contractors.On a bookmark Transfer documents documents of disposal of material assets should be indicated:
■ Invoice for vacation (М-15);
■ The act of writing off the SRF;
■ Transfer of groups of objects of fixed assets (Act of acceptance and transfer of OS-1b);
■ Transfer of the building (structure) (Acceptance certificate OS-1a);
■ Transfer of a fixed asset (except for buildings and structures) (Certificate of acceptance and transfer of OS-1).
All documents must have a standard operation for intradepartmental movement, centralized supply or other gratuitous transfers.
To select documents for the disposal of material assets, it is convenient to use the selection form Inventory transfer documents Pick up When you call the selection form, it will contain a list of documents for the transfer of material assets on the date of the notification, as well as by the recipient specified in the notification.
Applications tab... On a bookmark Applications Types of primary documents.
Document posting. Transfer of NFA (from own warehouse) transactions are not generated, since the transfer documents of the NFA are responsible for the formation of transactions.
The accounting of the NFA on the off-balance sheet account for this type of transfer is not kept.
11.1.1.3 Transfer of NFA (from supplier's warehouse)
Recipient - the recipient of the transferred assets (liabilities) is the subordinate organization (branch, structural unit). Selected from the directory Contractors.In Group Provider you should fill in the details:
Provider Contractors.
Contract subordinate to the directory Contractors.
Fixed assets tab... On a bookmark Fixed assets Based on the primary documents received from the supplier, information on the transferred fixed assets is entered line by line.
The main thing - transferred OS object. Selected from the directory Fixed assets.
amount - the number of transferred OS objects.
Amount - line amount.
KFO KFO.
Accounting account
Materials tab... On a bookmark Materials Based on the primary documents received from the supplier, information on the transferred material stocks is entered line by line.
Nomenclature - transferred materials. Selected from the directory Nomenclature.
amount - the number of materials transferred.
Amount - line amount.
KFO - financial security code. Selectable from the list KFO.
Score accounting
Returnable packaging tab... On a bookmark Returnable packaging on the basis of the primary documents received from the supplier, information on the transferred returnable packaging is entered line by line.
Nomenclature - transferred returnable packaging. Selected from the directory Nomenclature.
amount - the number of returned containers transferred.
Amount - line amount.
KFO KFO.
Accounting account - subaccount of off-balance sheet account 05.2 "MoH paid for centralized supply" is selected automatically.
On a bookmark Transferable wiring you should enter line by line records on settlements with the supplier for material values \u200b\u200b(work, services) in the order of centralized procurement, indicated on the tabs Fixed assets, Materials and Returnable packaging.
In this case, the full debit account (304.04), the KEK debit account, the full credit account (account with the supplier), the content of the entry and the amount per line should be indicated.
To automatically fill in the details on the tab Transferable wiring press the button Fill in the transactions the command panel of the tabular section.
Applications tab... On a bookmark Applications you should specify the details of the invoice for payment received from the supplier, as well as the details of the application documents provided by the supplier. The type of the application document is selected from the directory Types of primary documents.
Accounting transaction... Props Typical operation has the default value Transfer of goods and materials (from the supplier).
When carrying out a notification of the form Transfer of NFA (from the supplier's warehouse) transactions are generated for the transfer of settlements with suppliers for centralized supply:
Dt. 304.04 (401.20) - CT. 302.xx.
11.1.1.4 Transfer of funds of documents
Recipient - the recipient of the transferred assets (liabilities) is the subordinate organization (branch, structural unit). Selected from the directory Contractors.Transfer Documents Tab... On a bookmark Transfer documents the documents of the transfer of funds should be indicated:
Return request,
Application for cash expense,
Application for cash expense (abridged),
Cash disposal,
Adjustment of settlements with the founder,
Payment order,
Expense cash order (stock).
It is convenient to use the selection form to select documents Funds / Documents transfer documentswhich opens with the button Pick upthe command panel of the tabular section.
When you call the selection form, it will contain a list of documents for the transfer of funds on the date of the notification, as well as by the recipient specified in the notification.
Applications tab... On a bookmark Applications a list of annex documents should be indicated. The type of the application document is selected from the directory Types of primary documents.
Document posting Transfer of funds transactions are not generated, since funds transfer documents are responsible for the formation of transactions.
11.1.1.5 Transfer of Requirements
Recipient - the recipient of the transferred assets (liabilities) is the subordinate organization (branch, structural unit). Selected from the directory Contractors.Transferable Transactions Tab Transferable wiring... You can transfer claims on accounts 205.00 "Settlements for income", 206.00 "Settlements on advances issued", 208.00 "Settlements with accountable persons".
Applications tab... On a bookmark Applications a list of annex documents should be indicated. The type of the application document is selected from the directory Types of primary documents.
Accounting transaction... Props Typical operation has a default value.
When carrying out a notification of the form Transfer of requirements postings are formed:
Dt 304.04, Kt 205.xx (206.xx, 208.xx).
11.1.1.6 Transfer of Obligations
Recipient - the recipient of the transferred assets (liabilities) is the subordinate organization (branch, structural unit). Selected from the directory Contractors.Transferable Transactions Tab... With this type of transfer, all necessary postings are made out on the tab Transferable wiring.
You can transfer liabilities on accounts 301.00 "Settlements with creditors on debt obligations", 302.00 "Settlements on obligations assumed", 303.00 "Settlements on payments to budgets".
Applications tab... On a bookmark Applications a list of annex documents should be indicated. The type of the application document is selected from the directory Types of primary documents.
Accounting transaction... Props Typical operation has the default value Transfer of claims / obligations.
When carrying out a notification of the form Transfer of obligations postings are formed:
Dt 301.xx (302.xx, 303.xx), Kt 304.04
11.1.1.7 Earning income
Recipient - the recipient of the transferred assets (liabilities) is the subordinate organization (branch, structural unit). Selected from the directory Contractors.Transferable Transactions Tab... With this type of transfer, all necessary postings are made out on the tab Transferable wiring.
Applications tab... On a bookmark Applications a list of annex documents should be indicated. The type of the application document is selected from the directory Types of primary documents.
Accounting transaction... Props Typical operation has the default value Transfer of claims / obligations.
When carrying out a notification of the form Accrual of income postings are formed:
Dt 304.xx, Kt 303.xx.
11.1.2. Incoming notification
Document Incoming notification depending on the type of notification chosen, it is used to solve different problems:
registration of the fact of receipt of the notification (f. 0504833) after the actual receipt of non-financial assets;
reflection of the fact of receipt by the administrator of cash receipts of information about expected receipts to the budget;
reflecting the fact of receipt by the administrator of cash receipts of income accrued earlier and transferred to the administrator of cash receipts by an outgoing notification;
reflection of the fact of receipt from the recipient of the NFA of confirmation of receipt of the NFA;
reflection of the fact of acceptance for accounting of settlements between the head office, separate subdivisions (branches) for the receipt of financial assets.
Working with a list of documents.Documents of the form Incoming notice are in the list Intradepartmental, interdepartmental, interbudgetary settlements.
List of documents Intradepartmental, interdepartmental, interbudgetary settlements can be opened with the command Intradepartmental, interdepartmental, interbudgetary settlements section navigation bars Accounting and reporting.
Creation of a new document.To enter a new document, you can click the button Create a command bar list Intradepartmental, interdepartmental, interbudgetary settlements and choose Incoming notification in the form of choosing a document type.
11.1.2.1Filling in the document header details
First of all, you need to fill in the details Organization and date.Props Notification type can take values:
Obtaining NFA... It is used to register the fact of receipt of the NFA delivery documents, which takes place after the actual receipt of the NFA. Used in a three-way delivery of NFA, in which the customer orders and pays for the NFA, the recipient receives the NFA, and the supplier is the executor.
Accrual of income... It is used to register the fact that the administrator of cash receipts received information about expected receipts to the budget.
Earning income... Notification type Earning income is used to register the fact of receipt by the administrator of cash receipts of income accrued and previously transmitted to the administrator by an outgoing notification.
Confirmation of receipt of NFA... It is used for three-way delivery of NFA by the buyer. Reflects the fact of receipt from the subordinate organization of confirmation in the receipt of NFA from the supplier.
Receiving financial assets... It is used to reflect the fact of acceptance for accounting of settlements between the head office, separate subdivisions (branches) for the receipt of financial assets.
11.1.2.2 Obtaining NFA
Base - document-basis of the type or Outgoing notification... Selected from the list after specifying the document type in the Select data type form.Incoming notification Accounting transactionwill be filled.
Sender Contractors.
In Group Provider you should fill in the details:
Provider - organization-supplier of goods and materials, performer of works or services. Selected from the directory Contractors.
Contract - a state (municipal) contract, an agreement under which a centralized supply is carried out. Selected from the directory Contracts and other grounds for the occurrence of obligationssubordinate to the directory Contractors.
The main thing Fixed assets.
amount
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account
Nomenclature Nomenclature.
amount
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account
Nomenclature Nomenclature.
amount
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 22.2 "MH received from centralized supply" is selected automatically.
MOL / Storage location - the center of the organization's material responsibility. Selected from the directory.
Obtaining NFA postings are formed for writing off the NFA on credit of sub-accounts of off-balance sheet account 22 "Material assets received through centralized supply".
11.1.2.3 Earning income
Sender - the organization that sent the outgoing notification. Selected from the directory Contractors.Transferable Transactions Tab... On this tab page, all transactions received from the sender are drawn up, reflecting the obligations for future budget receipts, expected by the administrator of cash receipts.
You can get liabilities on account 303.05 “Settlements for other payments to the budget”.
Accounting transaction... Props Typical operation has a default value.
When conducting an incoming notification of the form Accrual of income postings are formed:
Dt 303.05, Kt 304.04.
11.1.2.4 Earning income
Sender - the organization that sent the outgoing notification. Selected from the directory Contractors.Transferable Transactions Tab... On this tab, the transactions received earlier from the sender, reflecting the actual receipt of income by the administrator of cash receipts, are drawn up.
The income received is accounted for in the debit of account 303.05 “Settlements of other payments to the budget”.
Accounting transaction... Props Typical operation has the default value Obtaining claims / obligations.
When conducting an incoming notification of the form Accrual of income postings are formed:
Dt 303.05, Kt 205.xx (206.xx, 208.xx, 209.xx and 303.xx).
11.1.2.5 Confirmation of receipt of NFA
Base - document-base of the form Receipt of NFA (centralized supply) or Outgoing notification with a kind of notice Transfer of NFA (from the supplier's warehouse)... Selected from the list that opens after specifying the type of document in the form Choosing a data type.After selecting the base document, all the details of the document Incoming notification, except for details on the tab Accounting transactionwill be filled.
Sender - the organization that sent the outgoing notification. Selected from the directory Contractors.
In Group Provider you should fill in the details:
Provider - organization-supplier of goods and materials, performer of works or services. Selected from the directory Contractors.
Contract - a state (municipal) contract, an agreement under which a centralized supply is carried out. Selected from the directory Contracts and other grounds for the occurrence of obligationssubordinate to the directory Contractors.
The main thing - the received OS object. Selected from the directory Fixed assets.
amount - the number of received OS objects.
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 05.1 "OS, intangible assets paid for centralized supply" is selected automatically.
Nomenclature - received materials. Selected from the directory Nomenclature.
amount - the number of materials received.
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 05.2 "MoH paid for centralized supply" is selected automatically.
Nomenclature - received returnable packaging. Selected from the directory Nomenclature.
amount - the number of returnable containers received.
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 05.2 "MoH paid for centralized supply" is selected automatically.
When conducting an incoming notification of the form Confirmation of receipt of NFA postings for writing off the NFA on credit of subaccounts of off-balance account 05 "Material assets paid for centralized supply" are formed.
11.1.2.6 Receiving financial assets
Sender - the organization that sent the outgoing notification. Selected from the directory Contractors.Transferable Transactions Tab... On a bookmark Transferable wiring all transactions received from the sender are drawn up, reflecting the fact of acceptance for accounting of settlements between the head office, separate divisions (branches) for the receipt of non-financial, financial assets.
Accounting transaction... Props Typical operation has the default value Obtaining claims / obligations.
When conducting an incoming notification of the form Accrual of income postings are formed:
Dt 205.XX (206.XX, 208.XX, 209.XX, 210.XX), Kt 304.04.
11.1.3. Receipt of NFA (centralized supply)
Document Receipt of NFA (centralized supply) used in a three-way scheme of centralized supply of NFA, in which the customer orders and pays for the NFA, the recipient receives the NFA, and the supplier is the executor.The document is entered by the recipient in case of receipt of the NFA before receiving the accompanying documents. Later, after receiving documents for the NFA, on the basis of the created document Receipt of NFA (centralized supply)the program introduces Incoming notification.
After filling out and posting the document, you can generate an accounting statement under f. 0504833.
Working with a list of documents. Documents of the form Receipt of NFA (centralized supply) are in the list Intradepartmental, interdepartmental, interbudgetary settlements.
List of documents Intradepartmental, interdepartmental, interbudgetary settlements can be opened with the command Intradepartmental, interdepartmental, interbudgetary settlements section navigation bars Accounting and reporting.
Creation of a new document.To enter a new document, you can click the button Create a command bar list Intradepartmental, interdepartmental, interbudgetary settlements and choose Receipt of NFA (centralized supply) in the form of choosing a document type.
11.1.3.1 Filling in the document header details
First of all, you need to fill in the details Organization and date.Counterparty - supplier of NFA. Selected from the directory Contractors.
MOL / Storage location- the place of storage of the received NFA. Selected from the directory Liability Centers.
11.1.3.2 Filling in the details on the "Fixed assets" tab
On a bookmark Fixed assets line by line information is entered on fixed assets actually received by the organization:
The main thing - the received OS object. Selected from the directory Fixed assets.
amount - the number of received OS objects.
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 22.1 "Fixed assets received from centralized supply" is selected automatically.
11.1.3.3Filling in details on the "Materials" tab
On a bookmark Materials line by line information is entered on material stocks actually received by the organization:
Nomenclature - received materials. Selected from the directory Nomenclature.
amount - the number of materials received.
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 22.2 "MH received from centralized supply" is selected automatically.
11.1.3.4 Filling in the details on the "Returnable packaging" tab
On a bookmark Returnable packaging line by line information is entered on returnable packaging actually received by the organization:
Nomenclature - received returnable packaging. Selected from the directory Nomenclature.
amount - the number of returnable containers received.
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 22.2 "MH received from centralized supply" is selected automatically.
When the document is posted, postings are formed on the debit of the sub-accounts of the off-balance sheet account 22 "Material values \u200b\u200breceived through centralized supply".
Additional features... Based on the document Receipt of NFA (centralized supply) you can enter documents Incoming notification and Storno.
11.1.4 Return of PFA (centralized supply)
Document Return of NFA (centralized supply) used to reflect the return of NFA to the supplier in a three-way scheme of centralized supply of NFA, in which the customer orders and pays for the NFA, the recipient receives the NFA, and the supplier is the executor.The document is entered by the customer if:
NFA reflected in the documents were not received by the recipient;
received by the NFA of inadequate quality, not accepted by the recipient.
Working with a list of documents. Documents of the form Return of NFA (centralized supply) are in the list Intradepartmental, interdepartmental, interbudgetary settlements.
List of documents Intradepartmental, interdepartmental, interbudgetary settlements can be opened with the command Intradepartmental, interdepartmental, interbudgetary settlementssection navigation bars Accounting and reporting.
Creation of a new document.To enter a new document, you can click the button Create a command bar list Intradepartmental, interdepartmental, interbudgetary settlements and choose Return of NFA (centralized supply) in the form of choosing a document type.
11.1.4.1 Filling in the document header details
First of all, you need to fill in the details Organization and date.Base - document-base of the form Outgoing notification.
Recipient - the recipient organization of the NFA. Selected from the directory Contractors.
In Group Provider you should fill in the details:
Provider - organization-supplier of inventory items, performer of works or services. Selected from the directory Contractors;
Contract - a state (municipal) contract, an agreement under which a centralized supply is carried out. Selected from the directory Contracts and other grounds for the occurrence of obligationssubordinate to the directory Contractors.
11.1.4.2 Filling in the details on the "Fixed assets" tab
The main thing Is the returned OS object. Selected from the directory Fixed assets.amount - the number of returned OS objects.
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 05.1 "OS, intangible assets paid for centralized supply" is selected automatically.
11.1.4.3Filling in details on the "Materials" tab
Nomenclature - materials returned. Selected from the directory Nomenclature.amount - the amount of materials.
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 05.2 "MoH paid for centralized supply" is selected automatically.
11.1.4.4Filling in the details on the "Returnable packaging" tab
Nomenclature - returnable packaging not received. Selected from the directory Nomenclature.amount - the number of non-received returnable packaging.
Amount - line amount.
KFO - financial security code. Selected in the directory KFO.
Accounting account - subaccount of off-balance sheet account 05.2 "MoH paid for centralized supply" is selected automatically.
Accounting transaction... Props Typical operation has the default value Settlements for refunds of NFA.
When the document is posted, the entries Dt 206.XX, Kt 304.04 are generated, as well as on the debit of the sub-accounts of the off-balance sheet account 05 “Material assets paid for by centralized supply”.
Additional features... Based on the document Return of NFA (centralized supply) you can enter documents Storno.