Budget accounting is used in all institutions and organizations without exception that belong to state form property. It is somewhat different from the usual accounting work, but the basic principles are followed. All actions, document templates and other elements that may be necessary for the organization’s activities are approved by higher authorities and are not advisory, but mandatory. There are also specific examples, samples and similar supporting documents that make the work of employees easier.

What is budget accounting

This accounting option is a clearly regulated system in which all elements of an institution’s management are brought together and processed by specialists. It is characterized by the presence of a large number of instructions and similar documents that indicate how certain actions must be performed in various conditions. This greatly simplifies the work process, because the information provided by the budget accounting instructions allows you to immediately begin work and clearly fulfill all the requirements, without being distracted by all sorts of individual elements inherent in its classic version.

Accounting tasks

There is a certain list of main tasks that are the basis that makes up accounting. The total number of such elements is very large, but if we reduce and briefly consider this problem, we can highlight some of them.

Thus, this type of accounting is necessary to find unobvious, hidden reserves that would allow the state to function more efficiently. In addition, budget accounting allows for total control of the actual status and availability of any amounts Money, as well as various assets. When managed correctly, it also makes it possible to identify and promptly prevent any inappropriate spending and generally provide an understanding of where exactly, in what amount and how the money was used. Accounting of this type, among other things, shows the results of the activities of a particular organization. That is, how profitable or unprofitable it is.

An important role is played by statistical and reporting data, which are also collected using this accounting. They are needed to accumulate certain information, analyze it, provide it to interested parties and, ultimately, to formulate new instructions, documents, as well as to ensure that subsequent changes in budget accounting are most consistent with the current situation and are most effective in a specific period of time.

Regulations

All the basic principles are indicated in special Instruction No. 148n, which includes not only clear definitions of exactly how to act in certain conditions, but also what penalties may follow if you refuse to use these requirements. It should be noted that this document contains only the basics and base, which, of course, cover all areas of activity and elements of the organization's work, but may not be complete.

Besides him there is also great amount all kinds of changes, additions and similar factors that also affect the operation of the enterprise and in some cases can very significantly change previously approved standards. In theory, the head of the organization and other persons vested with certain authority in a particular institution are obliged to communicate all these documents to employees in an appropriate manner and within the required time frame.

In practice, the employee is recommended to independently monitor the situation and, as soon as he receives new information, check it with management to avoid possible problems in the future. But that’s not all, in addition to all this documentation, you should also understand standard accounting with all its regulations. Accounts budget accounting Although they differ from the classic ones, they are still worked in approximately the same way, which makes trying to figure it all out quite difficult.

Requirements

The instructions for budget accounting, as well as some other similar regulatory documents, set certain requirements for its maintenance. They are strictly enshrined in law, and violation of these requirements may result in severe sanctions.

1. So, any actions must be carried out exactly on time.
2. Reporting information must correspond to the actual state, and the accounting itself must be carried out starting from the very first day of the organization’s existence.
3. The simplest and most understandable requirement is the condition that it be conducted exclusively in state currency.

Of course, in certain situations other features of the work may be added, but much here directly depends on how exactly the organization functions, what it does, what its features are, and so on. For each such item, an additional check should be carried out to determine the presence of conditions and requirements that could at least partially relate to the work of the institution.

Responsibilities

Basic requirements are submitted directly to the head and chief accountant of the institution. They are the ones who are obliged to constantly monitor the work performed, their recording in documents and the accounting of budget funds. Only they are responsible for everything in accordance with the law, and only then, if necessary, they can independently punish their employees using accessible and adequate methods.

This is a reasonable approach, since only they know (or are required to know) all the features that to an ordinary person, engaged in work, are simply not needed for full-fledged activity. At the same time the same Chief Accountant has the opportunity to require management to accept necessary measures, the purpose of which will be appropriate and correct accounting in budgetary institutions. This item includes requirements for the organization of workplaces, their technical equipment, the hiring of qualified employees, and so on.

In turn, management may demand the allocation of appropriate amounts to fulfill the conditions of employees, if they are considered truly worthy of attention and interfere with the full functioning of the organization. For example, a water cooler is unlikely to be considered a mandatory piece of equipment, but without at least the worst computer, accounting or performing other similar functions becomes almost impossible. As a result, you will need suitable infrastructure, communication via a network connection, and even a separate person who will monitor the safety of all this.

Structuring

In order for the organization’s work to be as efficient as possible, for all actions to be carried out accurately and on time, and for reporting to truly meet the requirements placed on it, a sufficiently large staff of employees is required, each of whom will perform clearly defined functions. This helps to break the work process into parts and makes it possible to work comfortably and efficiently in your field even with minimal knowledge, because a truly experienced person will require high pay, which the organization may not agree to.

It implies the presence of cashiers, leading accountants (or employees who will combine both functions). In addition, there may be deputies (usually one, but sometimes there are more) and, naturally, the chief accountant. With this scheme, the boss controls the main areas of activity and features. In more detail they are controlled and directed by deputies, and all the work is carried out directly by ordinary employees.

Documentation

There are more than 40 basic forms that must be used in a government agency to ensure that management accounting is as close as possible to the requirements of the law. In fact, all of them are divided into two groups, approximately equal in the number of specified documents, one of which applies to companies of any form of ownership, and the second concerns exclusively budgetary organizations.

In turn, budget accounting has its own division of these primary documents into three main groups. All of them are necessary for the high-quality operation of the enterprise and allow you to cover absolutely all areas of activity.

Thus, there are approximately equal in number templates that are responsible for calculating and calculating wages, carrying out any operations with the cash register, and also regulating work with material assets. The smallest group of documents are those that are not included in any of the categories and cover some very specific areas of activity, not all of which exist in the enterprise.

Automation

As in ordinary accounting, all kinds of automated systems, significantly facilitating the work of employees, as well as providing the most accurate and reliable data based on the entered numbers.

The convenience of such programs has long been tested and approved by all employees who are required to work with accounting, tax or management accounting. They instantly provide all the required information, do not force the user to study for a long time to work with them, signal about the expiring deadlines for submitting reports, and so on. Most modern accountants, in principle, vaguely imagine the work of an organization without such auxiliary tools.

Accounting and reporting

All areas of an enterprise's activities are closely related to reporting. This is one of the fundamentals that is mandatory for everyone and allows for the accumulation of data sufficient for analysis, control and verification. There are several basic options for reports in budgetary organizations, which must be compiled in a timely manner and submitted to higher authorities:

• report on ;
• about performance results;
• about the movement of funds.

As you can see, all of them allow regulatory authorities to conduct a detailed analysis of the state of the organization, its characteristics, current problems, directions of development, and so on. Usually, all these documents are also accompanied by clarification of this or that information that is not immediately clear.

Additionally, balance sheets and any other documents that are required by the relevant authorities are submitted if there is a need to clarify certain points, figures or other features of the enterprise’s activities.

Differences from standard accounting

Budget accounting is in many ways similar to conventional accounting, which is used in private enterprises, firms and organizations. The main differences lie in seemingly small details such as a chart of accounts and in the peculiarities of the classification of certain actions. But in fact, if you delve into all this in detail and detail, it turns out that these elements are key and affect the entire structure of the organization’s work very seriously.

More specific information about this issue can only be said by comparing two different enterprises of a similar type, one of which will be private and the other state-owned. Management accounting, like any other, in private company will, on the one hand, be simpler and more understandable, and on the other hand, if there is large quantity internal regulations are much more complex and confusing. And even in some cases, intersecting with current legislation.

Results

In general, to summarize all of the above, the budget type of accounting is, although complex in the initial stages of understanding, in contrast to its usual form, but much simpler in the future.

The main task for a full analysis of the problem should be the analysis of the entire legislative framework, which may somehow relate to this problem. After this, work will become much easier and clearer, even taking into account constant edits and changes. In its turn, standard type The work of almost any more or less large company implies the fact that employees will take into account not only legal requirements, but also the wishes of the employer, correlating them with laws and instructions.

Accounting in budgetary organizationshas many features, starting with individual legal acts regulating it and ending with a complex invoice coding system. In this article, we will understand the concepts applicable to budget structures, and also touch on the basic rules of accounting.

Definitions and types of organizations financed from the budget

In order to understand the concepts denoting various organizations financed from the budget, let us turn to the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ. Basically, budgetary organizations mean those created by the state. Thus, the most general concept is the term “state (municipal) institutions” (hereinafter referred to as state institutions). They are established by the Russian Federation, its subject or municipality. In accordance with paragraph 2 of Art. 9.1 of Law No. 7-FZ, government agencies are classified as:

• autonomous;
• budgetary;
• state-owned.

The following table provides a comparison of the three types of government agencies.

Charts of accounts and accounting instructions

Before examining charts of accounts applicable to government agencies, we note that the main regulatory act on accounting is the Law “On Accounting” dated December 6, 2011 No. 402-FZ, which is required to be applied not only by commercial organizations, but also by non-profit organizations, including state This law contains basic requirements for accounting and rules for its conduct in the Russian Federation. We list the main ones:

1. Accounting is mandatory for all economic entities, with the exception of individual entrepreneurs and divisions of foreign organizations, if they comply with the rules of tax legislation.
2. The head of an economic entity is responsible for the functioning of the accounting service.
3. The organization must draw up its accounting policies independently.
4. It is necessary to register all economic events of the organization in primary documents, the data from which is transferred to the accounting registers.
5. Assets and liabilities are subject to periodic restatement.
6. All accounting data is recorded in rubles.
7. The organization must ensure the reliability of the information contained in the reports.
8. The organization must have established internal control procedures.

Based on accounting principles for government organizations, a unified chart of accounts and instructions have been developed, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. They apply to all government agencies and government agencies. In addition, in accordance with clause 21 of the unified chart of accounts, each type of government institution has its own private plan accounts approved:

• by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n for AU;
• by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n for BU;
• by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n for CU.

Let us note one more nuance in terminology. The phrase “budget accounting” is often used in relation to all types of government institutions. However, based on the wording used in the above-mentioned legal acts, AU and BU maintain accounting records, but state bodies, extra-budgetary funds and other institutions specified in paragraph 1 of the instructions (order No. 162n) maintain budgetary accounting.

It is also important to pay attention to other basic legislative acts that are necessary for maintaining records in a government agency. Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, explain the use of budget codes. The instructions on the procedure for compiling and submitting reports on budget execution, approved by Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n, and the instructions approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, contain reporting forms and rules for filling them out. Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved the forms of primary documents and registers for public sector employees. In addition, there are a number of legal acts for certain industries and other specific legal acts.

The chart of accounts of a government institution contains 5 sections. The first section “Non-financial assets” includes:

• fixed assets by various groups and types;
• intangible assets;
• non-produced assets;
• inventories, goods, finished products;
• depreciation;
• investments in non-financial assets;
• expenses.

An unusual subsection for those familiar only with classical accounting may be non-produced assets, which are land, subsoil resources and other assets not created by man in production. They are reflected in accounting at their original cost only when they began to participate in economic turnover (except for land). And the receipt of rights to use such objects is shown on the balance sheet on account 01. Land plots are listed at cadastral value. Another feature is the use of an account for investing in inventories. It is used to accumulate the costs of production or purchase of materials.

Read more about the first section of the chart of accounts in the article “Non-financial assets in budget accounting are...” .

The second section “Financial assets” covers:

• funds indicating the places of their storage;
• financial investments, namely all types valuable papers and participation in other companies;
• receivables related to counterparties, payers of social insurance contributions, tax revenues, loans issued, etc.;
• advances to employees, contractors, foreign organizations, etc.;
• investments in financial assets.

Accounts payable on loans, wages, debts to contractors for goods, work and services, obligations for transfers to other government agencies, social benefits, payment of taxes, etc. are contained in the third section “Obligations”.

The fourth section, “Financial Result,” groups accounts for recording income, expenses, and financial results. Basically, the composition of assets and liabilities is comparable to the corresponding items in non-budgetary organizations, but there are also differences, both in the list of possible accounts and in their accounting. In the instructions for the unified chart of accounts you can find information on accounting and the use of accounts.

A feature of accounting in government agencies, among other things, is the presence of section 5 “Authorization of expenses” in the chart of accounts. It is necessary to record the receipt and use of funds allocated from the budget, liability limits received from budget managers, the use of these limits, planned income and expenses. That is, when a notification is received from higher authorities for the current period about limits on the acquisition of, for example, inventories, the institution reflects this on the accounting accounts. Postings with accounts this section are contained in paragraphs. 190-209 (order No. 183n), paragraphs. 161-180 (order No. 174n), paragraphs. 131-150 (order No. 162n) instructions for charts of accounts. Accounting entries for authorization of expenses are made between the accounts of this section.

There are 30 off-balance sheet accounts for government agencies. The approach for recording them is the same as in accounting for commercial organizations, using a one-way entry, that is, only by debit for receipts and only by credit for disposals. The balance sheet includes property that is not in operational management, guarantees, awards, forms strict reporting, objects that, according to instructions, should not be on the balance sheet, etc. The organization also has the right to independently open additional off-balance sheet accounts to monitor the safety of property and other management tasks.

Accounts in government organizations

The accounting account number for government agencies consists of 26 digits, as stated in clause 21 of the unified chart of accounts. The following table describes the meaning of each digit:

You can see the explanation of the account number using an example.

With categories 18-26 everything is clear, the values ​​for categories 19-26 are indicated in the tables of private charts of accounts themselves, category 18 is selected from values ​​1-9 in accordance with the classification indicated in clause 21 of the unified chart of accounts. Moreover, when maintaining budget accounting for category 18, only the values ​​1 are used - provision from funds of the corresponding budget, 3 - provision from funds at temporary disposal.

To fill out categories 1-17, you need to get acquainted with the budget classification. It is needed in order to correlate indicators from different budgets that make up the country’s budget system. It is the basis for developing the numbering of government accounting accounts. The coding system is described in the instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. BCCs consist of 20 characters and are divided into codes indicating income (Chapter II, Table 1 of instructions), expenses (Chapter III, Table 2 of instructions), sources (Chapter IV, Table 5 of instructions). The table below shows the composition of the budget expenditure code.

To determine characters 1-17 for the AC and BU accounts, you must follow the following scheme:

In place of categories 5-14, zeros are placed (clause 3 of order No. 183n, clause 2.1 of order No. 174n), unless otherwise stated in the accounting policy.

For budget accounting accounts (CU and other organizations specified in Order No. 162n), categories 4-20 of the KBK are transferred to the place of categories 1-17 (or categories 1-17 of the KBK are transferred to the place of categories 1-17 of the account for financial authorities). Appendix 2 to instruction No. 162n contains information about the type of BCC that must be used for each account.

Results

To determine the accounting rules, it is necessary to understand what type of government institutions we are interested in, since there are 4 charts of accounts for public sector employees. The unified chart of accounts contains general rules, and in the remaining 3 private charts of accounts you can find detailed examples of the use of accounts, lists of typical transactions and explanations of the account structure.

There are probably few people who have no idea at least what accounting is. In the minds of even people who are far from accounting, the word “accounting” conjures up an accountant who counts some numbers, makes notes, and compiles reports.

The definition of the concept of “accounting” is given in the Law on Accounting *(1). According to this definition, accounting is the formation of documented, systematized information about accounting objects and the preparation of accounting (financial) statements on its basis.

But few people know what budget accounting is. IN new article Let's try to figure out how budget accounting differs from accounting, who is obliged to maintain it?

What is budget accounting?

Budget accounting is an orderly system of collecting, recording and summarizing information in monetary terms about the state of financial and non-financial assets and liabilities Russian Federation, subjects of the Russian Federation and municipalities, as well as on operations that change the specified assets and liabilities (clause 2 of Article 264.1 of the Budget Code of the Russian Federation).

That is, budget accounting is a type accounting. But at the same time, budget accounting provides information not just about the financial state of individual economic entities - organizations, individual entrepreneurs, but about the financial state of the budgets of the Russian Federation, constituent entities of the Russian Federation, and municipalities. This means that not everyone should keep budget records. legal entities, but only those whose reporting is important for analysis financial condition budgets of the Russian Federation. Individual entrepreneurs They do not keep budget records.

Who is responsible for keeping budget records?

The procedure for maintaining budget accounting is regulated by the Instructions for the use of the Chart of Accounts for Budget Accounting *(2).

Legal entities that are required to maintain budget records are listed in paragraph 2 of the Instructions. This:

• organs state power(government bodies);
• local government bodies;
• management bodies of state extra-budgetary funds;
• management bodies of territorial state extra-budgetary funds;
• government institutions, including those located outside the Russian Federation;
• other legal entities exercising, in accordance with the legislation of the Russian Federation, the budgetary powers of the recipient of budgetary funds;
• financial authorities;
• bodies of the Federal Treasury in terms of reflecting on the relevant analytical accounts account 0 500 00 000 “Authorization of expenses” operations for the cash execution of the federal budget.

In addition, budget accounting is maintained by:

• state corporations "Rosatom", "Roscosmos" in terms of maintaining budgetary records of the facts of economic life that arise in the exercise of the powers of the main manager of budget funds, the recipient of budget funds, the main administrator of budget revenues and the administrator of budget revenues;
• state (municipal) budgetary, autonomous institutions exercising, in accordance with the legislation of the Russian Federation, powers to fulfill public obligations to individuals, subject to execution in cash;
• state (municipal) budgetary, autonomous institutions and (or) state (municipal) unitary enterprises when exercising, on the basis of agreements, the powers of the state (municipal) customer when making budgetary investments in state (municipal) property.

It should be noted that in usual economic activity state corporations, budgetary, autonomous institutions and unitary enterprises do not keep budget records, although part of their expenses, and often most of them, are financed from budgets different levels. These legal entities maintain budgetary accounting separately from the rest of their accounting and use budgetary accounting accounts. When maintaining budget accounting, the specified entities in the 18th digit of the budget accounting account number use a code of the form financial security(activities) 1 - activities carried out at the expense of the corresponding budget of the budgetary system of the Russian Federation (budgetary activities).

Budget reporting

The result of maintaining accounting records and reflecting the facts of economic life on accounts is the preparation of accounting (financial) statements. This rule also applies to budget accounting. The result of its maintenance is the preparation of budget reporting.

Each legal entity that prepares budget reporting submits it to a higher authority, which checks and approves it. After the accepted reporting is compiled and consolidated (combined with the reports of other subjects of budget reporting), interrelated indicators are excluded. The result is a clear picture of the execution of budgets at different levels, including the federal budget.

The general procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, mandatory for all subjects of budget reporting, is regulated by the relevant Instructions *(3). Features of the presentation of budget reporting can be established for those subordinate to the main managers of budget funds, chief revenue administrators, sources of financing budget deficits, financial authority, a treasury authority.

Article prepared

If you have any questions on this topic, discuss them with our expert toll-free number 8-800-250-8837. You can view the list of our services on the website UchetvBGU.rf. You can also be the first to know about new useful publications.

When an accountant first encounters a budget chart of accounts, especially if he has previously dealt with a commercial chart of accounts, he is somewhat shocked by the differences. And, indeed, they are very significant. In this article I would like to talk about general principles and differences in accounting in government agencies and commercial organizations.

In general, accounting regulations are based on general accounting principles (double entry principle, objectivity principle, periodicity principle, etc.). And the final result of accounting in any organization is the reflection of real data on activities, accounting of property and settlements with suppliers, accountable persons and customers. But still, there are significant differences. First of all, I would like to say that state and municipal institutions are non-profit organizations, which means that making a profit is not the basis of accounting and financing is centralized. Centralized financing and reporting on spent funds is the cornerstone of budget accounting.

The first thing that will catch the eye of a commercial accountant is a completely different chart of accounts. The latest edition in the line of programs for accounting in government institutions of the 1C company is “1C: Government Accounting 8, edition 2.0”. In this program, the chart of accounts can be found:

In turn, the latest edition in the line of programs for commercial accounting is “1C: Enterprise Accounting 8, edition 3.0”. In this program, the chart of accounts contains:

First difference - all budget accounting accounts have different numbers and names. For example, the account number “Fixed assets” in the chart of accounts of a commercial organization is 01, in the chart of accounts of a government institution - 101.
Second difference – the account number of the commercial chart of accounts has 2 digits, while the budget accounting chart of accounts has 26 digits (budget classification codes are built into the digits), the account structure is presented below:

I would also like to note that in budget plan Off-balance sheet accounts are coded with two digits, while in commercial accounts they are coded with three digits.

Third difference – number and composition of sections. There are 5 sections in the chart of accounts of government institutions:
1. Non-financial assets;
2. Financial assets;
3. Liabilities;
4. Financial result;
5. Authorization of expenses.

There are 8 sections in the chart of accounts of commercial organizations:
1. Non-current assets;
2. Inventory;
3. Production costs;
4. Finished products and goods;
5. Cash;
6. Calculations;
7. Capital;
8. Financial results.

And, as stated above, government agencies, according to the definition from Civil Code Russian Federation are non-profit organizations, therefore their chart of accounts does not have sections related to commercial activities and making a profit.
For a better understanding of the correspondence of the sections, I will provide a comparison table. This table indicates the correspondence of sections in general view, but you need to remember that individual section accounts may correspond to other sections, contrary to the diagram below:

The absence of the “Capital” section in the chart of accounts for public sector employees is explained by the lack of capital in government institutions, and the absence of the “Authorization” section in commerce is explained by the lack of funding from higher authorities.

I would like to note that if a state institution still has the characteristics of a commercial one and receives profit in one of its activities, as well as for accounting for specific transactions, in agreement with the Ministry of Finance, it is possible to introduce new synthetic accounts with the necessary analytics.

In conclusion, I would like to say that a government agency records fewer transactions in its accounting than commercial organizations. But, probably, the main difficulty is that funds in the institution are allocated for a specific purpose and within a time period, all expenses are controlled not only by law, but also by higher authorities. Budget accounting is also regulated by separate legislative acts, which are the basis for accounting.

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 consider how accounting in budgetary organizations differs from accounting in commercial structures oh, what 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 These include legal entities created by government bodies of the Russian Federation, the main purpose of which is not to make a profit.

In order to regularly allocate money from the budget for financing Not commercial 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 the budget organization belongs 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 the documentation and promptly informing the 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 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 ( government agencies), 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 financial results activities of the organization - 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.