With our publication today, we are starting a course of articles that reveal the features of accounting in budgetary organizations. There are a lot of nuances in budget accounting that cause difficulties and questions for accountants. Therefore, I think these articles will be relevant and in demand among my colleagues.

Let's start by considering the most important differences between accounting in budgetary organizations and commercial structures.

First, let's clarify which businesses are considered budgetary .

These are non-profit organizations that are created by the Russian Federation. Unlike entrepreneurs, their main goal is not making a profit, but cultural, social, educational orientation, etc.

Such enterprises, in part or in whole, financed from the budget .

But, in order for budget money to be allocated, institutions need to maintain not only accounting and reporting, regulated by the legislation of the Russian Federation, but also create income and expenditure estimates in order to monitor the intended use of budget funds.

This accounting system is called budget accounting .

Features of budget accounting

In addition, enterprises use Instructions for accounting of institutions and organizations on a budget (Order of the Ministry of Finance of the Russian Federation No. 107 n), Budget Code of the Russian Federation, Chart of Accounts for Budget Accounting and instructions for its application , adopted by Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Perhaps the most important distinguishing feature of accounting in budgetary organizations is the use of special Chart of accounts , which includes the so-called budget classification, consisting of 26 categories.

Each of these categories carries information about the organization. For example, in categories 1 to 17 the classification of income and expenses, as well as sources of subsidies, are coded. Bit 18 contains data on types of activities, each of which is also assigned a specific number.

Look, number 1 is indicated when organizations work with funds that are in temporary use, 2 - are engaged in activities that generate income for the institution, number 3 is indicated if budgetary activities are carried out.

We will look at the budget chart of accounts in more detail in our next one.

It is necessary to pay attention to the fact that the reporting of public sector employees differs from those of companies engaged in commercial activities.

The general composition of budget reporting is determined clause 3 art. 264.1 BC RF .

“Balance sheet of a state (municipal) institution” (f.0503730);

By and large, the essence and structure of the balance sheet is similar to the balance sheet of commercial organizations. It also reflects the organization’s property - assets , and means of support - liabilities. However, due to the specifics budget accounting the balance sheet of budgetary institutions consists of financial And non-financial assets . Liabilities are not divided into short-term and long-term.

But with regards to property, on the contrary, the budget balance sheet deciphers the initial cost, residual value, depreciation in more detail, and especially valuable property is highlighted separately.

“Report on the financial results of the institution” (f.0503721);

The report implies a more detailed classification of income and expenses. In a separate block are allocated budget resources .

There are also other forms of reporting that are unique to budgetary organizations.

Filing reports also has its own specifics and a special procedure, enshrined in Instructions No. 33n

Recipients of budget funds report to a higher organization, that is, to the founder. In turn, the latter is obliged to generate consolidated (consolidated) reporting for transferring the corresponding budget to the financial authority ( according to clause 11 of Instruction No. 33n ).

I will note some more information regarding budget accounting, such as the peculiarities of accounting for fixed assets, cash accounting, as well as accounting for settlements with debtors and creditors, industry-specific accounting features, which I will certainly talk about in the following articles.

General principles of budget accounting

Unfortunately, due to the limited publication, it is not possible to touch on all the nuances of the features of budget accounting, but by enrolling in the course, you will not only be able to understand theoretical aspects budget accounting, but also in practice to study in depth all the specifics of the work, because training is as close as possible to real activity budgetary institution.

Organizations whose activities are financed from state or local budgets are called budgetary. Based on this, it is quite obvious that for budgetary enterprises, among the sources that generate economic funds, it is necessary to focus on financing and income.

Main differences between budgetary and commercial accounting

A person who is even little familiar with the rules of accounting in budgetary organizations may notice that they differ from accounting in commercial structures.

Indeed, budgetary institutions have their own specifics of obligations, accounting for fixed assets and cash, inventories, and financial assets.

The fundamental essence of accounting does not change; it reflects real information about the activities of the enterprise for provision to its management, founders, regulatory authorities and other interested authorities. However, in the accounts this is expressed completely differently.

In budgetary organizations, the emphasis is on the study of accounting. Accumulated knowledge regarding financial accounting- This is the basis of budget accounting. But besides this, you need to know how accounting records are directly maintained in budgetary enterprises.

Due to the peculiarities of the activities of budgetary institutions, new accounts and classes arise in their accounting. Such organizations do not have accounts related to commercial activities, primarily profit-making. Although some types of activities fall under the exception (housing and communal services, etc.)

Difference between accounting commercial and budgetary enterprise also lies in determining the various classes of the chart of accounts: inventories, classification of fixed assets and specific composition, etc.

Obviously, the balance sheet in a budget organization will also differ from commercial enterprise, although essentially general structure they are identical: on the right are liabilities, on the left are assets.

But this is only externally, and their internal design is different. Basically, the differences lie in the very structure of financial assets, fixed assets, cash and liabilities.

The preparation and submission of reports to higher authorities by budgetary enterprises follows a special list and schedule. At first glance, you might think that the accounting of a budgetary enterprise is quite complicated. But if you delve deeply, it will become clear that budgetary organizations carry out much fewer transactions that are reflected in accounting. For this reason, the process of its maintenance is much simpler.

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Cases when an accountant, changing jobs, moves from a commercial structure to a budgetary institution and vice versa are not so rare. In such a situation, he needs to remember that accounting in both areas, although based on general concepts and principles, however, there are significant differences. Yulia Volkhina, project manager at SKB Kontur, talks about what exactly these differences are. This article opens a series of materials from BukhOnline, which will be devoted to the features of budget accounting.

Legal status of the organization

The Civil Code divides organizations into commercial and non-profit. The main goal of commercial organizations is to make a profit. Accordingly, non-profit organizations are those for which profit is not an end in itself. These, in particular, include state and municipal institutions (clause 8, part 3, article of the Civil Code of the Russian Federation). Both federal departments and bodies of federal subjects and municipalities can act as founders of such organizations.

A state or municipal institution can be a state-owned, budgetary or autonomous institution (Article 123.22 of the Civil Code of the Russian Federation). In addition to the “statutory” type of activity, a public sector organization can conduct other work only if it does not contradict the goals of its creation. The addition must be specified in the statutory documents.

What regulatory legal acts govern accounting?

In matters of accounting, both budgetary institutions and commercial organizations are guided by the same law - Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”.

However, additional regulatory legal acts have been developed for each area. State employees also use in their work instructions for the use of the Unified Chart of Accounts and separate ones for each type of state (municipal) institutions: state-owned, budgetary or autonomous. For commercial structures regulatory framework supplement the accounting regulations (standards) approved by the Russian Ministry of Finance.

Basic regulating accounting documents

Obligations of a budgetary organization

When starting work in the public sector, an accountant will certainly encounter specifics regarding property and financial obligations:

• the state (municipal) task is carried out by the institution at the expense of subsidies from the corresponding level of the budget of the Russian Federation;
• the property is assigned to the institution with the right of operational management;
• land plot provided to a budget institution on the right of permanent (unlimited) use;
• the owner of the property is the Russian Federation, a subject of the Russian Federation or municipality;
• a budgetary institution cannot be liable for the obligations of property owners;
• the institution does not have the right to dispose of real estate and especially valuable movable property assigned to it by the owner or acquired at the expense of funds allocated by the owner, etc.

These and other provisions are established by Article 9 of the Federal Law “On Non-Profit Organizations” No. 7-FZ of January 12, 1996.

What is the difference between “commercial” and “budgetary” charts of accounts?

In the accounting of organizations different forms property differences begin with the chart of accounts. The essence of the accounts remains common - accounting for fixed assets and inventories, settlements with suppliers, customers, accountable persons, etc. However, the numbers and names of the accounts do not match: account 10 “Materials” - in commercial accounts and account 105XX “Inventories” - in budget accounting.

The budget chart of accounts is fraught with the greatest difficulties for an inexperienced accountant. They are connected with the need to control the intended use of allocated funds. If an account in a commercial organization includes only two digits, then the accounts of a budgetary institution consist of 26 digits. A special budget classification is used.

So, in the account number of a budgetary institution, the first 17 digits indicate an analytical code based on the classification of inflows and outflows of funds. The 18th digit indicates the code of one of the types of financial support: income-generating activities, funds at temporary disposal, subsidies for the implementation of state (municipal) tasks, etc. The following digits contain:

• 19-21st - synthetic account code of the Chart of Accounts of accounting (budget) accounting;
• 22nd and 23rd - code of the analytical account of the Chart of Accounts of accounting (budget) accounting;
• 24-26th - analytical code of the type of receipts, disposals of an accounting object.

Scope of reporting and deadlines for its submission

An accountant who comes to the budget from the commercial sector will have to face an increase in the volume of reporting to regulatory authorities. This is dictated by different operating principles of budgetary and commercial structures and the corresponding features of legal regulation.

If a commercial organization submits financial statements once a year, then the state (municipal) institution follows a special schedule, which is drawn up and approved by the Ministry of Finance of Russia and the relevant financial authorities. According to the instructions and depending on the type of organization, state employees submit reports:

• monthly (about 1-5 forms),
• quarterly (about 5-10 forms),
• once a year (from 10 to 30 forms).

The commercial organization represents annual reporting to the tax office no later than March 31 of the year following the reporting year. These statements consist of a balance sheet, a report financial results and applications to them.

State employees prepare many more forms. Thus, recipients of budget funds submit the balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (form 0503130, order No. 191n).

Also, budgetary and autonomous institutions (order No. 33n) represent:

• balance sheet of a state (municipal) institution (form 0503730);
• report on the institution’s implementation of its financial and economic activity plan (f. 0503737);
• report on the financial results of the institution (form 0503721);
• information on the institution’s receivables and payables (form 0503769);
• information about the institution’s cash balances (form 0503779).

The reporting of a budgetary institution directly depends on the sources from which its activities are financed. These can be subsidies for state (municipal) assignments, the institution’s own income, funds at temporary disposal, funds for compulsory health insurance, etc. Like commercial companies, public sector employees are required to submit the institution’s balance sheet and a number of other forms to the territorial tax office no later than March 31 the year following the reporting year. But besides this, they are obliged to fixed time submit financial statements to its founder.

Balance sheet structure

At first glance, the balance sheets of commercial and budgetary organizations are similar - both contain an asset and a liability, which are divided into several parts. However, upon closer examination, an experienced accountant will discover significant differences. For example, a budgetary institution is required to separately indicate transactions with target funds, its own income, and funds at temporary disposal. If in the balance sheet of a budgetary institution an accountant reflects data for the reporting year and the previous year, then when working with commercial accounting, you will have to prepare a balance sheet for the reporting year and the two previous ones.

In a commercial structure, the asset is divided into non-current and current assets, the circulation of funds forms the basis of the asset of the commercial balance sheet. State employees have two components: financial and non-financial assets, and funds are divided into those expressed in monetary terms and those that have a tangible form. The balance sheet liability in a commercial structure contains an indication of own and borrowed funds. The latter are divided into long-term and short-term liabilities. For the balance sheet of a budgetary institution, it is important to reflect the types of payments, regardless of their repayment period.

Instead of a conclusion

Differences between budgetary accounting and commercial accounting occur at any level, be it accounting objects, liabilities, chart of accounts or reporting structure. They are determined primarily by the purpose for which the organization is created and the characteristics of its financing. Therefore, an accountant who has decided to change his field of activity and move to a budget organization should be recommended to use a specialized program for maintaining budget accounting. This will allow him to quickly understand the differences and more easily master accounting in a new area.

Civil law determines legal status organizations as for-profit or non-profit. The latter include municipal and state institutions, which are most often budgetary (but can be both state-owned and autonomous). In such organizations, accounting is carried out in compliance with certain nuances that need to be taken into account by a specialist.

Let's look at how accounting in budgetary organizations differs from accounting in commercial structures, how regulatory documents it is regulated, what features an accountant needs to take into account.

The concept of budget accounting

In which enterprises should accounting be carried out according to budgetary principles? In those that are fully or in some part financed from the state budget of the Russian Federation.

TO budget organizations include those created by government bodies of the Russian Federation legal entities, the main purpose of which is not to make a profit.

In order to regularly allocate money from the budget for financing non-profit organization, you need not only to conduct accounting correctly, as in any structure, but also, in addition to traditional reports, regularly provide estimates of income and expenses. This is necessary to track the purposes for which public money is used. The activity of generating this documentation is called budget accounting.

Specifics of a budget organization from an accounting point of view

A public accountant must take into account the peculiarities of the obligations of this area regarding finance and property:

• one of the goals of the activities of a municipal institution - a state task - is carried out using funds from a certain level of the state budget;
• the property is not owned by a budgetary institution, but by right of operational management, and the owner is the Russian Federation or its subject;
• if a budgetary organization owns a land plot, it is provided for use indefinitely;
• the obligations of property owners are not identical to the obligations of a budgetary institution;
• Even if the owner has assigned to a budget organization the right to manage valuable property and real estate, the organization cannot dispose of it without permission.

ATTENTION! All specific differences are given in Art. 9 of Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations”.

Comparing budget and commercial accounting

The main principles of accounting remain unchanged, no matter in what organization it is carried out. Everywhere you need to take into account cash, inventories, all kinds of assets and liabilities, reflecting this in documentation and promptly informing regulatory authorities.

However, in a budgetary organization, accounting has special specifics; all these operations are reflected in the accounting accounts somewhat differently. Therefore, a public accountant will need some specific knowledge that is not required for an accountant in commercial structures.

Let's take a closer look at these features.

Individual charts of accounts

The main difference between commercial and budget accounting is the different accounts on which all business transactions are reflected. For budgetary sphere There is a special Chart of Accounts containing 26 digits.

NOTE! Account numbers and their names in different accounting plans do not match. For example, in the commercial accounting system, “Materials” are accounted for on account 10, and in the budgetary accounting system, “Material reserves” are accounted for on account 105.

Each category of the budget PBU carries certain data about the characteristics of the institution’s activities:

• classifies income;
• distributes types of expenses;
• shows from what source the organization is financed;
• what type of activity is the target;
• synthetic and analytical accounts;
• receipt and disposal of objects.

Legislative regulation

Accounting as a business transaction for any type of organization is regulated by the Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ. But, in addition to the general regulations, additional by-laws developed for the budgetary and commercial spheres are mandatory:

1. Municipal state organizations, in addition to the basic Law, are “subject to” the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of a unified chart of accounts for public authorities (state bodies), local governments, state and extra-budgetary funds, state academies of sciences, state (municipal) institutions and instructions for its use."
2. Accounting statements for budgetary organizations are declared by the following state documents:
   • Order of the Ministry of Finance of the Russian Federation dated December 29, 2010 No. 191n “On approval of instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation;
   • Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n “On approval of instructions on the procedure for compiling and submitting annual, quarterly and monthly reports of state (municipal) budgetary and autonomous institutions.”

Where does the money come from?

Financing a commercial organization is its personal business; you can use the personal funds of the founders, bank loans, etc. The budget sector, as its name suggests, is sponsored by the state. The form of subsidization can be different:

• funds provided for the implementation of government tasks;
• money provided for temporary use;
• health insurance funds;
• the institution’s own income, etc.

Differences in reporting

Commercial and “disinterested” structures provide reporting to regulatory authorities in different ways. The differences lie not only in the composition of the documentation, but also in the timing of submission: for state employees, their own schedule and frequency have been developed.

IMPORTANT! In the public sector, the volume of reporting is much greater than in the commercial sector, since the principles of operation in them are radically different.

Budgetary organizations of various types submit quite a few forms at the end of different accounting periods:

• every month – from 1 to 5 documents;
• every quarter – from 5 to 10 reports;
• annually – from 10 to 30 forms.

All Required documents for reports are given in the special regulations discussed above. Among them:

• balance sheet of the main manager (administrator, recipient of budget funds) - in form 0503130;
• balance sheet of the institution itself - in form 0503730;
• report on the implementation of the financial and economic activity plan - in form 0503737;
• report on the financial results of the organization’s activities - according to form 0503721;
• data on receivables and payables - according to form 0503769;
• information about the organization’s cash balances – according to form 0503779.

Reflection of funds on the balance sheet

The balance sheets of the commercial sector and public sector employees are basically the same, but have several serious differences:

1. Any balance sheet consists of assets and liabilities. The difference is that state employees distribute these items, separately reflecting the use of targeted funds and their own profits.
2. “Businessmen” reflect in their reports, in addition to the current one, two more previous years, and “public sector employees” – only the previous one.
3. Budgetary spheres divide assets into financial and non-financial, and funds into material and monetary; For commercial structures, the division is fundamentally different.
4. The budgetary liability reflects all types of obligations, and the commercial one divides them according to terms.

The accounting of “merchants” and public sector employees has global differences at all levels of existence: the accounting objects themselves, PBUs, reflection of assets and liabilities, the composition and procedure for reporting. The state is constantly improving the budget accounting system by introducing various changes to it. Therefore, an accountant of a budgetary organization needs to be constantly aware of innovations, for which he needs to study legislative updates, read specialized literature, and attend specialized seminars.

Organizations whose activities are financed from state or local budgets are called budgetary. Based on this, it is quite obvious that for budgetary enterprises, among the sources that generate economic funds, it is necessary to focus on financing and income.

Main differences between budgetary and commercial accounting

It should be noted that difference between budget accounting and commercial accounting lies not only in the accounting components, but also in the coding system. That is, in a budgetary organization, accounting for cost estimates is completely different than in commercial organizations.

A person who is even little familiar with the rules of accounting in budgetary organizations may notice that they differ from accounting in commercial structures.

Indeed, budgetary institutions have their own specifics of obligations, accounting for fixed assets and cash, inventories, and financial assets.

The fundamental essence of accounting does not change; it reflects real information about the activities of the enterprise for provision to its management, founders, regulatory authorities and other interested authorities. However, in the accounts this is expressed completely differently.

In budgetary organizations, the emphasis is on the study of accounting. Accumulated knowledge related to financial accounting is the basis of budgetary accounting. But besides this, you need to know how accounting records are directly maintained in budgetary enterprises.

Due to the peculiarities of the activities of budgetary institutions, new accounts and classes arise in their accounting.

Budget accounting: how accounting for “state employees” differs from “commercial” accounting

Such organizations do not have accounts related to commercial activities, primarily profit-making. Although some types of activities fall under the exception (housing and communal services, etc.)

The difference between the accounting of a commercial and budgetary enterprise also lies in the definition of different classes of the chart of accounts: inventories, classification of fixed assets and specific composition, etc.

Obviously, the balance sheet in a budgetary organization will also differ from a commercial enterprise, although in essence and general structure they are identical: liabilities on the right, assets on the left.

But this is only externally, and their internal design is different. Basically, the differences lie in the very structure of financial assets, fixed assets, cash and liabilities.

The preparation and submission of reports to higher authorities by budgetary enterprises follows a special list and schedule. At first glance, you might think that the accounting of a budgetary enterprise is quite complicated. But if you delve deeply, it will become clear that budgetary organizations carry out much fewer transactions that are reflected in accounting. For this reason, the process of its maintenance is much simpler.

Features of budget accounting

Considering the fact that today the public sector. management moves into a system of market relations, the activities of budgetary organizations acquire sufficient importance. As a result, the number of problems and issues (related to accounting) that must be resolved by the relevant institution increases several times. Budget accounting, in turn, is part of the accounting system. accounting is determined by its own regulatory framework. In other words, budget accounting, which is associated with funds received from the activities of institutions, needs serious organizational and methodological regulation.

Features of budget accounting concentrated in a special chart of accounts consisting of 26 digits. The following structure applies:

1. digits 24 - 26 represent a classification code for transactions directly related to the public sector. management;
2. 22 - 23 are the code of the analytical account of the Chart of Accounts under consideration;
3. digits 19 - 21 form the section code of the synthetic account of the Chart of Accounts;
4. category 18 contains information about the type of activity (3 - activity with funds that are at temporary disposal; 2 - income-generating activity; 3 - budgetary activity).
5. categories 1 - 17 form a code by which expenses, income and sources of financing budget deficits are classified.

What additional features does budget accounting have?

In accordance with Article 5, Part 11 of Federal Law No. 63, the list of funds that a budgetary institution can use to carry out its activities includes:

1. so-called gratuitous receipts from legal and individuals, governments and international organizations (in other words, voluntary donations);
2. funds received as a result of business activities;
3. funds from other activities.

However, to exercise the following right, you must:

1. A special document from the main manager of funds of a budgetary organization, which will indicate all sources of funds and directions for their use.
2. The presence of special provisions in the charter of the institution in question.
3. Determining in the income and expense budget the areas where funds will be spent.
4. Consolidation of rights at the legislative level.

Let us note three more important points. Firstly, all transactions related to settlements with contractors and suppliers (similarly with buyers) are reflected in budget accounting using account number 220101000.

Rules for accounting in budgetary organizations

Secondly, all entrepreneurial activity and targeted funds are located in a separate block called “Income-Generating Activities.” They are reflected separately in the 18th category with code 2. Thirdly, all costs and expenses of a budgetary institution (if we consider income-generating activities) are reflected in accounts under numbers 210604340 and 210601310.