Budget accounting is used in all, without exception, institutions and organizations that relate to state form property. It differs somewhat from the usual work of accounting, but the basic principles are observed in it. All actions, document templates and other elements that may only be needed 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 facilitate the work of employees.

What is budget accounting

The named option of accounting is a clearly regulated system in which all the elements of the institution's management are collected 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 different conditions. This greatly facilitates the process of work, because the information provided by the instruction on budget accounting allows you to immediately start 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 for 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.

So, this type of accounting is necessary in order to seek non-obvious, hidden reserves that would allow the state to function more efficiently. In addition, budget accounting allows for total control of the actual state and the availability of any amounts moneyas well as various assets. If properly managed, it also makes it possible to identify and promptly prevent any inappropriate spending and generally give an understanding of exactly where, 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.

Not the least 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, as a result, to form new instructions, documents, as well as to ensure that subsequent changes in budget accounting correspond to the current situation as much as possible and are most effective in a specific period of time.

Regulations

All basic principles are specified in special Instruction No. 148n, which includes not only clear definitions of how exactly one should act in certain conditions, but also what penalties may follow if the specified requirements are not used. 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 be incomplete.

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 significantly change the previously approved standards. In theory, the head of the organization and other persons vested with a certain power in a particular institution are obliged to bring all these documents to the attention of employees in an appropriate and timely manner.

In practice, the employee is recommended to independently monitor the situation and, as new information is received, to clarify it with the management, in order 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. Although the accounts of budgetary accounting differ from the classic ones, they are still handled in approximately the same way, which makes attempts to understand all this rather difficult.

Requirements

The instruction on budget accounting, as well as some other similar regulatory documents, impose certain requirements for its maintenance. They are strictly enshrined in legislation, and a violation of these requirements may be followed by severe sanctions.

1. So, any action must be done on time.
2. The reporting information must correspond to the actual state, and the accounting itself must be made from the very first day of the organization's existence.
3. The simplest and most understandable requirement is the condition of its conduct exclusively in the state currency.

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

Duties

The main requirements are set directly to the head and chief accountant of the institution. It is they who are obliged to constantly monitor the work performed, their fixation 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 punish their employees independently using accessible and adequate methods.

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

In turn, the management may require the allocation of appropriate amounts to meet the conditions of employees, if they are considered really worthy of attention and hinder the full operation of the organization. For example, a water cooler is unlikely to be a mandatory piece of equipment, but without at least the worst computer, it becomes almost impossible to make accounting or perform other similar functions. As a consequence, you will need the right infrastructure, communication over a network connection, and even a separate person to keep everything safe.

Structuring

In order for the organization's work to be as efficient as possible, all actions were carried out accurately and on time, and the reporting really corresponded to the requirements for it, a sufficiently large staff is needed, each of whom will perform clearly defined functions. This helps to break down 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, to which the organization may not agree.

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 more) and, of course, 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 done directly by ordinary employees.

Documentation

There are more than 40 basic forms that must be used in a state institution in order for management accounting to be as close as possible to the requirements of the law. In fact, they are all divided into two groups, approximately the same in terms of the number of these documents, one of which refers to firms of any form of ownership, and the second concerns exclusively budgetary organizations.

In turn, budgetary accounting has its own division of the specified primary documents into three main groups. All of them are needed for high-quality work of the enterprise and allow covering absolutely all areas of activity.

So, there are approximately equal in number templates that are responsible for calculating and calculating wages, carrying out any cashier transactions, as well as regulating work with tangible 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 systemsthat significantly facilitate the work of employees, as well as provide 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 give out all the required information, do not force the user to learn to work with them for a long time, signal the expiring deadlines for submitting reports, and so on. Most modern accountants, in principle, vaguely imagine the work of an organization without such aids.

Accounting and reporting

All areas of the enterprise are closely related to reporting. This is one of the foundations, which is mandatory for everyone and allows you to accumulate sufficient data 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;
• on the results of activities;
• on the movement of funds.

As you can see, they all allow the regulatory authorities to conduct a detailed analysis of the state of the organization, its features, current problems, directions of development, and so on. Usually, all these documents are also attached and in which one or another information that is not quite clear at once is specified.

Additionally, balance sheets and any other documents that are required by the relevant authorities are submitted if it becomes necessary to clarify certain points, numbers or other features of the enterprise.

Differences from standard accounting

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

More specifically, this issue can be said only by comparing two different enterprises of a similar type, one of which will be private, and the other - public. Management accounting, like any other, in private company will, on the one hand, be simpler and more understandable, and on the other, if a large number internal regulations are much more complex and confusing. Moreover, in some cases overlapping with the current legislation.

Outcome

In general, to summarize all of the above, the budgetary type of accounting is, although difficult at 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 can somehow relate to this problem. After that, it will become much easier and more understandable to work, even taking into account constant edits and changes. In its turn, standard type work of almost any more or less large company implies the fact that employees will take into account not only the requirements of the law, but also the wishes of the employer, correlating them with laws and regulations.

Accounting in budgetary organizations has many features, from individual legal acts regulating it, and ending with a complex system of coding accounts. In this article, we will understand the concepts applicable to budgetary structures, as well as touch on the basic rules of accounting.

Definitions and types of organizations funded 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" of 12.01.1996 No. 7-FZ. Basically, budgetary organizations mean those created by the state. Thus, the most generalized 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, state institutions are classified as:

• autonomous;
• budget;
• state-owned.

The following table compares the three types of government agencies.

Charts of accounts and accounting instructions

Before disassembling the charts of accounts applicable to government agencies, we note that the main regulatory act on accounting is the law "On accounting" dated 06.12.2011 No. 402-FZ, which must be applied not only by commercial organizations, but also by non-commercial organizations, including state. This law contains the basic requirements for accounting and the rules for its conduct in the Russian Federation. Let's 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 the entity is responsible for the functioning of the accounting department.
3. The organization should draw up accounting policies independently.
4. It is necessary to register all the economic events of the organization in primary documents, the data from which are transferred to the accounting registers.
5. Assets and liabilities are subject to periodic restatement.
6. All data in accounting is registered in rubles.
7. The organization shall ensure the accuracy of the information contained in the reports.
8. The organization should have established internal control procedures.

On the basis of accounting principles for state organizations, a unified chart of accounts and instructions were developed, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n. They are valid both for all state institutions and for state bodies. In addition, in accordance with paragraph 21 of the unified chart of accounts, each type of government institution has its own private plan accounts approved by:

• 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 16.12.2010 No. 174n for BU;
• by order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n for KU.

Let's note one more nuance in terminology. Often the phrase "budget accounting" is used in relation to all types of government agencies. However, based on the wording used in the above regulatory legal acts, AU and BU maintain accounting records, but state bodies, extra-budgetary funds and other institutions specified in paragraph 1 of the instruction (Order No. 162n) maintain budget accounting.

It is also important to pay attention to other basic legislative acts that are necessary for keeping records in a government institution. The instructions on the procedure for applying the budget classification, approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n, explain the use of budget codes. The instruction on the procedure for drawing up and submitting reports on the execution of budgets, approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n and the instruction 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. By order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, the forms of primary documents and registers for state employees were approved. In addition, there are a number of legal acts for certain industries and other specific laws and regulations.

The government agency's chart of accounts contains 5 sections. The first section "Non-financial assets" includes:

• fixed assets in the context of various groups and types;
• intangible assets;
• non-produced assets;
• production stocks, goods, finished products;
• depreciation;
• investments in non-financial assets;
• costs.

An unusual subsection for those familiar only with classical accounting can 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 initial cost only when they began to participate in the economic turnover (except for land). And the receipt of the rights to use such objects is shown behind the balance on account 01. Land plots are listed according to the cadastral value. Another feature is the use of an account for investments in inventories. It is used to accumulate the costs of producing or purchasing 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:

• cash with an indication of 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 counterparties for goods, works, services, obligations for transfers to other government agencies, social payments, payment of taxes, etc. are contained in the third section "Obligations".

In the fourth section "Financial result" accounts are grouped to record income, expenses, 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 a single chart of accounts, you can find information on accounting and on 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, limits on obligations 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 the limits for the acquisition, for example, of inventories, the institution reflects this in the accounting accounts. Transactions with accounts in this section are contained in clauses. 190-209 (order No. 183n), p. 161-180 (order No. 174n), p. 131-150 (order No. 162n) instructions for charts of accounts. Expenditure authorization accounting entries are made between the accounts in this section.

There are 30 off-balance accounts for government agencies. The approach for recording them is the same as in the accounting of commercial organizations, using one-way recording, that is, only for debit for receipts and only for credit for disposals. The balance sheet includes property that is not in operational management, guarantees, awards, forms strict accountability, objects that, according to the 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.

Accounting accounts in government organizations

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

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

With digits 18-26, everything is unambiguous, the values \u200b\u200bfor digits 19-26 are indicated in the tables of private charts of accounts themselves, bit 18 is selected from values \u200b\u200b1-9 in accordance with the classification indicated in clause 21 of the unified chart of accounts. Moreover, when conducting budgetary accounting for category 18, only the values \u200b\u200b1 are used - provision at the expense of the corresponding budget, 3 - provision at the expense of funds in temporary disposal.

To fill in 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 the development of the numbering of accounting accounts of government agencies. The coding system is described in the instructions on the procedure for applying the budget classification, approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n. The BCC consists of 20 characters and is divided into codes denoting income (Chapter II, Table 1 instructions), expenses (Chapter III, Table 2 instructions), sources (Chapter IV, Table 5 instructions). The table below shows the composition of the budget expenditure code.

To determine signs 1-17 for the account of AU and BU, you must follow the following scheme:

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

For budget accounting accounts (KU 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 on the type of BCF that must be used for each account.

Outcome

To determine the rules for maintaining accounting, 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 single 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 on the structure of the account.

Probably, there are few people who did not even remotely imagine what accounting is. In the view of even a person who is far from accounting, the word "accounting" gives rise to an accountant who counts some numbers, makes notes, prepares 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. AT new article let's try to figure out how budgetary accounting differs from accounting, who is obliged to keep it?

What is budget accounting?

Budget accounting is an orderly system for collecting, registering 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 transactions that change these assets and liabilities (clause 2 of article 264.1 of the RF BC).

That is, budget accounting is a kind of accounting. But at the same time, budget accounting provides information not just about the financial condition of individual economic entities - organizations, individual entrepreneurs, but about the financial condition of the budgets of the Russian Federation, constituent entities of the Russian Federation, 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 do not keep budget records.

Who is required to keep budget records?

The procedure for maintaining budgetary accounting is regulated by the Instruction on the Application of the Chart of Accounts for budgetary accounting * (2).

Legal entities that are required to keep budget records are listed in clause 2 of the Instructions. It:

• government bodies (government bodies);
• local government bodies;
• governing bodies of state extra-budgetary funds;
• governing bodies of territorial state off-budget funds;
• state 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 corresponding accounts of analytical accounting of account 0 500 00 000 "Authorization of expenditures" of operations on cash execution of the federal budget.

In addition, budget accounting is maintained by:

• state corporations "Rosatom", "Roskosmos" in terms of maintaining budget accounting of the facts of economic life arising from the exercise of the powers of the chief manager of budget funds, recipient of budget funds, chief administrator of budget revenues and administrator of budget revenues;
• state (municipal) budgetary, autonomous institutions exercising, in accordance with the legislation of the Russian Federation, the powers to fulfill public obligations to individualsto be executed in cash;
• state (municipal) budgetary, autonomous institutions and (or) state (municipal) unitary enterprises when exercising, on the basis of agreements, the powers of a state (municipal) customer when making budget investments in objects of state (municipal) property.

It should be noted that in the usual economic activity state corporations, budgetary, autonomous institutions and 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 conduct budget accounting separately from the rest of the accounting, and use budget accounting accounts. When conducting budget accounting, these entities in the 18th category of the budget accounting account use the code of the type of financial support (activity) 1 - activities carried out at the expense of the funds of the corresponding budget of the budgetary system of the Russian Federation (budgetary activities).

Budget reporting

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

Each legal entity that draws up budget reporting submits it to a higher authority, which verifies and approves it. After the adopted reporting is brought together and consolidated (added up with the reports of other subjects of budget reporting), interrelated indicators are excluded. The result is a vivid picture of the execution of budgets of different levels, including the federal budget.

The general procedure for compiling and submitting annual, quarterly and monthly reports on the execution of the budgets of the budgetary system of the Russian Federation, mandatory for all subjects of budget reporting, is regulated by the relevant Instruction * (3). The specifics of budget reporting can be established for subordinate chief administrators of budgetary funds, chief administrators of revenues, sources of financing budget deficits, a financial body, a treasury body.

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When an accountant first comes across a budget chart of accounts, especially if he has previously dealt with a commercial one, 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 and commercial organizations.

In general, the 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, property accounting 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 conducted centrally. Centralized funding and spending reporting is the cornerstone of budget accounting.

The first thing that catches 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 agencies of the 1C company is "1C: Accounting of a government agency 8, revision 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, revision 3.0". In this program, the chart of accounts is:

The 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 government agencies - 101.
The second difference - account number at commercial plan of accounts has 2 categories, in turn, the budget accounting chart of accounts - 26 categories (budget classification codes are embedded in the categories), the account structure is presented below:

I would also like to note that in the budgetary chart of accounts, off-balance accounts are coded in two digits, in commercial ones - in three digits.

The third difference - the number and composition of sections. There are 5 sections in the chart of accounts of government agencies:
1. Non-financial assets;
2. Financial assets;
3. Obligations;
4. Financial result;
5. Authorization of expenses.

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

And, as stated above, state institutions, according to the definition from Civil Code Of the Russian Federation, are non-profit organizations, therefore in their chart of accounts there are no sections related to commercial activities and making a profit.
For a better understanding of the correspondence of the sections, I will give a comparative table. This table shows the correspondence of sections in general view, but it should be remembered that individual accounts of a section may correspond to other sections, in the context of the diagram below:

The absence of the “Capital” section in the chart of accounts of state employees is explained by the lack of capital in government agencies, 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 nevertheless has signs of a commercial one and makes a profit in one of its activities, as well as for accounting for specific transactions, it is possible to enter new synthetic accounts with the necessary analytics in agreement with the Ministry of Finance.

In conclusion, I would like to say that a state institution registers 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 in a time period, all costs are controlled not only by law, but also by higher authorities. Also, budget accounting is regulated by separate legislative acts, which are the basis for accounting.

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

Let's consider how accounting in budgetary organizations differs from accounting in commercial structuresoh what regulations it is regulated which features the accountant needs to take into account.

Budget accounting concept

In which enterprises should accounting be conducted on a budgetary basis? In those that are fully or in some part financed from the state budget of the Russian Federation.

TO budgetary organizations includes legal entities created by the state 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, it is necessary not only to correctly conduct accounting, as in any structure, but also in addition to traditional reports, regularly provide estimates of income and expenses. This is necessary to track the purpose of using public money. The activity for the formation of this documentation is called budgetary accounting.

The specifics of a budgetary organization in terms of accounting

A public accountant should take into account the specifics of the obligations of this area in finance and property:

• one of the goals of a municipal institution - a state order - is carried out at a certain level of the state budget;
• the property is not owned by a budgetary institution, but by the right of operational management, and the owner is the Russian Federation or its subject;
• if a budget organization owns 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 assigned the right to manage valuable property and real estate to the budgetary organization, the organization cannot arbitrarily dispose of it.

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

Comparing budget and commercial accounting

The main provisions of accounting are unchanged, in whatever organization it is made. Everywhere you need to take into account cash, inventories, all kinds of assets and liabilities, reflecting this in the documentation and informing the regulatory authorities in a timely manner.

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

Let's consider these features in more detail.

Separate charts of accounts

The main difference between commercial and budgetary accounting is different accounts, which reflect all business transactions. For budgetary sphere there is a special Chart of Accounts containing 26 categories.

NOTE! Account numbers and their names do not match in different accounting plans. For example, in the commercial PBU "Materials" are accounted for on account 10, and in the budgetary "Inventories" - on account 105.

Each category of the budgetary PBU carries certain data about the features of the institution's activities:

• classifies income;
• distributes types of expenses;
• shows from which source the organization is financed;
• what type of activity is targeted;
• 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 06, 2011 No. 402-FZ. But, in addition to the general regulations, additional by-laws developed for the budgetary and commercial areas 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 of December 1, 2010 No. 157n "On the approval of a unified chart of accounts for accounting for government bodies (government bodies), local government bodies, 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 of 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 budgetary system of the Russian Federation;
   • order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n "On approval of instructions on the procedure for drawing up 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 own business, you can use the personal funds of the founders, bank loans, etc. The budgetary sphere, as its name implies, is sponsored by the state. The form of subsidization can be different:

• funds provided for the implementation of the state order;
• money provided for a temporary order;
• medical insurance funds;
• own income of the institution, etc.

Reporting differences

Commercial and “unselfish” structures submit reports to regulatory authorities in different ways. The differences lie not only in the composition of the documentation, but also in the delivery time: for state employees, their own schedule and frequency have been developed.

IMPORTANT! In the budgetary sphere, the volume of reporting is much larger than in the commercial one, 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 specific regulations discussed above. Among them:

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

Reflection of funds on the balance sheet

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

1. Any balance sheet consists of an asset and a liability. The difference is that state employees distribute these items, separately reflecting the use of earmarked funds and their own profits.
2. In addition to the current year, “Kommersants” reflect in their reports two more previous years, and “state employees” - only one previous one.
3. Budgetary spheres divide assets into financial and non-financial, and funds - into material and monetary; the division of commercial structures is fundamentally different.
4. The liability of the budgetary sphere reflects all types of obligations, and the commercial one divides them by time.

The accounting of "merchants" and state employees have global differences at all levels of existence: the accounting objects themselves, PBU, the reflection of assets and liabilities, the composition and procedure for reporting. The state is constantly improving the budget accounting system, making various changes to it. Therefore, an accountant of a budgetary organization needs to be constantly aware of innovations, for which purpose he must study legislation updates, read special literature, and attend specialized seminars.