Municipal or state property recorded as non-financial assets. The accounting instruction acts as the main document regulating reporting on objects. Consider further what types of non-financial assets exist.
The composition of non-financial assets includes:
The means of natural origin include minerals, underground water sources, uncultivated natural biological resources (flora and fauna).
These include:
Such non-financial assets do not appear as a result of the processes associated with the manufacture of products. They are either present in their natural form in nature (land, water and other resources with the right to own them), or arise in the course of accounting or legal actions. They are divided into tangible and intangible. The indicators by which such non-financial assets are characterized are included in the statistical and financial statements. Goodwill is an indicator of the combination of factors that motivate customers to use the services of a particular operation again and again. This category includes loyal customers, reputation, business connections, company name, trademarks, staff qualifications and managerial skills, patented methods, etc.
They act as the result of processes directly related to the release of products. Such non-financial assets for a long time are constantly or repeatedly used in an unchanged physical form in the manufacture of products, the provision of market and non-market services. In the course of their use, their value is lost. Non-financial produced assets include:
Revolving funds are considered an important component of national wealth. They are repeatedly used in the production process. These non-financial assets gradually transfer their value to a good or service over the course of one cycle. At the same time, their natural-material form changes. Non-financial produced assets include:
They are expensive durable goods. They do not wear out over time. They are not used for consumption or in production. They are purchased primarily as a store of value over time, since it should not fall relative to the general price level. Valuables include precious stones and metals, jewelry made from them, works of art, and so on. In the system of accounts, their acquisition is not recorded as a consumption expenditure, but as a purchase of assets of a certain category. 
Investments in non-financial assets are capital-forming, ensuring the formation and reproduction of the company's current and fixed assets. In this regard, the organization of the management of such long-term investments is one of the most important tasks of the management and managers of the company. Effective administration of deposits can only be carried out when the persons responsible for it have all the necessary information. Statistical information about investments and their potential should meet the objectives and requirements of rational activity, the goals of the enterprise, and the ability to perform in-depth economic analysis. In the process of forming a system of performance indicators, one should take into account the peculiarities of market conditions, economic signs of production. Among the most significant of them should be noted:
Structuring the values of investment volumes reflects the methodology by which any indicator is determined. This is done by summing up the primary children in the investment hierarchy. 
Thus, the company has at its disposal not only financial, but also non-financial assets. These funds, in turn, are classified into several types. Depending on the relationship to the production process, non-financial assets can be productive or non-productive. In addition, there is a division into tangible and intangible means. Of particular importance in the activities of the management of the enterprise is the issue of investing in non-financial assets. Investments must be made rationally and reasonably, as, indeed, any other targeted spending of funds. When accounting for non-financial assets, the provisions of the instructions for maintaining accounting records are used.
"Accounting and taxation in budget organizations", 2011, N 10
Non-produced assets are understood as natural objects that are not products of production and the property rights to which must be established and legally secured (land, subsoil resources, etc.). At the same time, non-produced assets should be used in the course of the institution's activities and belong to it on the basis of the right of operational management.
To account for non-produced assets, account 103 00 "Non-produced assets" is intended, they are reflected in accounting at the time of their involvement in the economic (economic) turnover.
Separate objects of non-produced assets are taken into account in the accounts (see Table 1).
Table 1
| Name balance sheet accounts | Synthetic object count accounting | Name groups | Name kind |
||||
| account codes | |||||||
| synthetic | analytical | ||||||
| Group | view | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | ||
| Unproduced assets | 1 | 0 | 3 | 0 | 0 | ||
| 1 | 0 | 3 | 1 | 0 | Unproduced assets - immovable property institutions | ||
| 1 | 0 | 3 | 0 | 1 | Earth | ||
| 1 | 0 | 3 | 0 | 2 | Subsoil resources | ||
| 1 | 0 | 3 | 0 | 3 | Other unproduced assets |
When using the Unified Chart of Accounts for Public Authorities ( government agencies), local self-government bodies, state government off-budget funds, state academies Sciences, state (municipal) institutions and Instructions for its application, approved by the Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n, it must be taken into account that the analytical code for KOSGU (24 - 26th sign) for objects of non-produced assets, in accordance with the Order of the Ministry of Finance of Russia dated December 28, 2010 N 190n "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation" (hereinafter - Order N 190n), as follows:
This article includes expenses for increasing the value of non-produced assets in state, municipal ownership that are not products of production (land, subsoil resources, etc.), the ownership rights to which must be established and legally fixed.
In addition, this item includes non-inventory expenses (not related to budget investments in facilities capital construction) for cultural and technical measures for the surface improvement of land for agricultural use, made at the expense of capital investments (planning of land plots, uprooting areas for arable land, clearing fields of stones and boulders, cutting tussocks, clearing thickets, cleaning reservoirs, reclamation, drainage, irrigation and other works that are inseparable from the land), with the exception of buildings and structures built on this land (for example, roads, tunnels, administrative buildings, etc.), plantations, groundwater or biological resources;
This article reflects a decrease in the value of non-produced assets as a result of their sale.
On the account "Earth" are reflected land, as well as capital expenditures inseparable from land plots, which include non-inventory expenditures for surface improvement of land for agricultural use (planning of land plots, uprooting areas for arable land, clearing fields of stones and boulders, cutting tussocks, clearing thickets, cleaning reservoirs, reclamation , drainage, irrigation and other works that are inseparable from the land).
On the account "Subsoil resources" are taken into account:
The "Other non-produced assets" account records items of non-produced assets that are not accounted for in other accounts, such as radio frequency spectrum.
Each object of non-produced assets, regardless of whether it is in operation, in stock or on conservation, is assigned a unique serial inventory number, which is used in accounting registers, but is not indicated on the object. Inventory numbers of retired (written off) inventory items of non-produced assets are not assigned to newly accepted for accounting items of non-financial assets.
Analytical accounting of objects of non-produced assets is carried out in inventory cards of accounting for fixed assets.
The inventory number assigned to an object of non-produced assets is retained by it for the entire period of its accounting.
In order to control the compliance of credentials for objects intangible assets formed on the relevant accounts of the working chart of accounts, their actual availability is compiled turnover sheet for non-financial assets.
Upon receipt of non-produced assets in order to form the initial cost of objects upon their acquisition, with the exception of objects involved in economic (economic) turnover for the first time, the actual investments of the institution are formed taking into account the amounts of value added tax presented to the institution by suppliers (contractors, performers), except for the acquisition object within the framework of the activities of an institution subject to VAT, unless otherwise provided tax legislation Russian Federation, including:
The amount of actual investments does not include general business and other similar expenses, as well as expenses related to bringing objects of non-produced assets into a condition suitable for use.
The receipt of objects of non-produced assets is formalized by an act of acceptance and transfer of an object of fixed assets (except for buildings, structures) (form 0306001) or an act of acceptance and transfer of groups of fixed assets (except buildings, structures) (form 0306031) with the assignment of an inventory number and filling out an inventory card.
On the basis of paragraph 16 of the Order of the Ministry of Finance of Russia dated 06.12.2010 N 162n "On approval of the Chart of Accounts for budgetary accounting and Instructions for its application", operations are provided for the receipt of objects of non-produced assets:
When registering accounting transactions for land plots, one should be guided by the Land Code of the Russian Federation (LK RF), on the basis of which land plots are provided for permanent (unlimited) use by state and municipal institutions, as well as state authorities and local governments. At the same time, the right of permanent (unlimited) use of land plots that are in state or municipal ownership, which arose for legal entities before the entry into force of this Code, is preserved (Article 20 of the Land Code of the Russian Federation).
Besides, legal entities who own, free use, economic management or operational management of buildings, structures, structures located on land plots that are in state or municipal ownership, acquire rights to these land plots in accordance with Art. 36 RF LC.
When taking land plots into account, it is also necessary to be guided by Art. 66 of the Land Code of the Russian Federation, on the basis of which the market value of a land plot is established in accordance with federal law dated 29.07.1998 N 135-FZ "On appraisal activities in the Russian Federation".
The basis for accepting a land plot for budget accounting is a land plot registered in accordance with the Federal Law of July 21, 1997 N 122-FZ "On State Registration of Rights to real estate and transactions with it" the right to dispose of land plots. The decision on the disposal of land plots owned by constituent entities of the Russian Federation is made by the authorized body for property management of a constituent entity of the Russian Federation, and in municipal property - by the authorized body for managing municipal property.
At the same time, legal entities that own land plots on the right of permanent (unlimited) use are not entitled to dispose of these land plots.
In addition, in paragraph 1 of Art. 268 of the Civil Code of the Russian Federation (CC RF) states that the right to permanent (unlimited) use of a land plot owned by state or municipal property is granted to a state or municipal institution, a state-owned enterprise, a state authority, a local self-government body on the basis of a decision of a state or municipal body authorized to provide land plots for such use.
In cases stipulated by law, along with state registration, special registration or accounting of certain types of real estate may be carried out (clause 2, article 131 of the Civil Code of the Russian Federation).
Thus, in accordance with paragraph 4 of the Regulations on accounting for federal property, approved by Decree of the Government of the Russian Federation of July 16, 2007 N 447, territorial bodies federal agency for the management of state federal property, keep records of federal property, including in respect of property (including land plots, including those provided for use by legal entities and individuals on the basis of relevant agreements), constituting the state treasury of the Russian Federation, and federal property (including land plots ) belonging to the right holders on the relevant property right, at the place of registration (for legal entities) or primary residence (for individuals) in the constituent entities of the Russian Federation on the territory of which the relevant territorial bodies are registered (except for cases when the accounting of the relevant property falls within the competence of other territorial authorities).
Thus, federal property, in particular land plots owned by state institutions on the right of permanent (unlimited) use, cannot constitute the state treasury of the Russian Federation. In this regard, for the state registration of the property right of the Russian Federation to land plots provided to a state institution on the right of permanent (perpetual) use and not constituting the state treasury of the Russian Federation, respectively, a state fee is paid in the amount established by paragraphs. 20 p. 1 art. 333.33 of the Tax Code of the Russian Federation.
Note! State registration of the right to real estate and putting it on cadastral registration are not grounds for accepting land plots for budget accounting (Letter of the Ministry of Finance of Russia dated May 26, 2006 N 02-14-10a / 1406), since the state is the owner.
If the institution has acquired a land plot from lands that are in state or municipal ownership, or the right to conclude a lease agreement for such a land plot at auctions (tenders, auctions) in accordance with Art. 38 of the Land Code of the Russian Federation or under a sale and purchase agreement in accordance with the Civil Code of the Russian Federation (Article 549) and registered it in accordance with the requirements of the law, then the initial cost of non-produced assets is formed on account 106 03 "Investments in non-produced assets" according to KOSGU 330 "Increase in the value of non-produced assets ". On the basis of Order N 190n, this article includes expenses for increasing the value of non-produced assets in state, municipal property that are not products of production (land, subsoil resources, etc.), the ownership rights to which must be established and legally fixed.
Example. The institution accepted for accounting a land plot acquired for a fee, registered with the right to dispose, worth 1,000,000 rubles, transferred by the owner of the property. The cost of state registration and registration of rights amounted to 12,000 rubles. with VAT (performed under the contract by a law firm). Accounting records were drawn up (Table 2).
table 2
| N p/n | Content operations | Debit | Credit | Sum, rub. |
| 1 | Formation initial cost objects unproduced assets at their acquisition | |||
| 1.1 | Reflected costs for acquisition land site | 1 10613 330 "Increased investment into non-produced assets - real estate institution's property | 1 30233 730 "Increase creditor arrears on acquisition unproduced assets" | 1 000 000 |
| 1.2 | Reflected expenses for registration land site | 1 10613 330 "Increased investment into non-produced assets - real estate institution's property | 1 30226 730 "Increase creditor arrears on other work services" | 12 000 |
| 2 | Accepted to budgetary land records plot | 1 10311 330 "Increase in value land - immovable institution's property | 1 10613 430 "Reducing investment into non-produced assets - real estate institution's property | 1 012 000 |
Capital investments to improve the facilities of non-produced assets increase their initial value, in particular works that are inseparable from the land.
In accordance with budget classification article 330 "Increase in the value of non-produced assets" includes non-inventory expenses (not related to budget investments in capital construction projects) for cultural and technical measures for the surface improvement of land for agricultural use, made at the expense of capital investments (planning of land plots, uprooting of areas under arable land, clearing fields of stones and boulders, cutting tussocks, clearing thickets, clearing water bodies, reclamation, drainage, irrigation and other works that are inseparable from the land), with the exception of buildings and structures built on this land (for example, roads, tunnels, administrative buildings, etc.), plantations, groundwater or biological resources. But there is also a part of the costs, for example, surveying the boundaries of land plots, which falls under sub-article 226 "Other works, services."
The All-Russian classifier of fixed assets, approved by the Decree of the State Standard of Russia dated December 26, 1994 N 359, classified capital expenditures for land improvement (reclamation, drainage, irrigation and other works) as material fixed assets not included in other groups (19 0009010).
The old Instruction on budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 1999 N 107n "On approval of the Instruction on accounting in budgetary institutions", provided for the form N 0504108 "Inventory card for accounting for fixed assets in budgetary institutions (for animals, perennial plantations and capital land improvement costs)" (N OS-8). Although this document has expired, the use of the above inventory card has been established accounting policy institutions.
Example. The institution made capital expenditures to improve the land plot under an agreement with the contractor. The amount of expenses - 590,000 rubles. (including VAT - 90,000 rubles) (Table 3).
Table 3
| N p/n | Content operations | Debit | Credit | Sum, rub. |
| 1 | Reflected expenses for capital investments by improvement unproduced assets | 1 10613 330 "Increased investment into non-produced assets - real estate institution's property | 1 30233 730 "Increase creditor arrears on acquisition unproduced assets" | 590 000 |
| 2 | Created separate inventory an object | 1 10311 330 "Increase in value land - immovable institution's property | 1 10613 430 "Reducing investment into non-produced assets - real estate institution's property | 590 000 |
Accounting for operations on the receipt of objects of non-produced assets is carried out:
Accounting should also reflect operations on the internal movement of objects of non-produced assets between materially responsible persons on the debit of the corresponding accounts of the analytical accounting of account 010300000 "Non-produced assets" and the credit of the corresponding accounts of the analytical accounting of account 010300000 "Non-produced assets" on the basis of the invoice for the internal movement of fixed assets ( f. 0306032).
Institutions carry out revaluation of the value of non-produced assets as of the beginning of the reporting year by recalculating their original cost or current (replacement) cost, if these objects were revalued earlier. In accordance with the legislation of the Russian Federation, the terms and procedure for revaluation are established by the Government of the Russian Federation.
The results of the revaluation of objects of non-produced assets are subject to reflection in accounting separately.
The results of the revaluation of objects of non-produced assets as of the first day of the current year are not included in the financial statements of the previous reporting year and are accepted when compiling the balance sheet data at the beginning of the reporting year.
Non-produced assets are not depreciated. In tax accounting, land and other objects of nature management (water, subsoil and other natural resources) also refer to non-depreciable property (clause 1, clause 2, article 256 of the Tax Code of the Russian Federation).
Reflection in accounting of the disposal of objects of non-produced assets is carried out in the following cases:
Disposal of objects of non-produced assets registered with the institution is carried out on the basis of:
Order N 162n defines accounting entries related to the write-off of non-produced assets when they are written off (become unusable), as well as when they are disposed of using an account to determine financial result 040110172 "Income from operations with assets".
If the disposal of objects of non-produced assets that have become unusable occurred due to natural disasters and other emergencies, then account 040120273 "Extraordinary expenses on operations with assets" is applied.
Free transfer of objects of non-produced assets is reflected in the debit:
Example. An institution (municipal) transferred an object of non-produced assets (other non-produced assets) worth 45,000 rubles. federal institution.
An accounting entry was made in the accounting (Table 4).
Table 4
Accounting for operations on the disposal and transfer of objects of non-produced assets is kept in the journal of operations on the disposal and transfer of non-financial assets.
Items of non-produced assets are accounted for on account 010300000 "Non-produced assets".
To non-produced assets include assets used in the course of the institution's activities that are not products of production, the ownership rights to which must be established and legally secured (land, subsoil resources, etc.).
These assets are reflected at their initial cost at the time of their involvement in the economic (economic) turnover.
Each item of non-produced assets, regardless of whether it is in operation, in stock or on conservation, is assigned unique serial number, which is used in budget accounting registers and is not indicated on objects.
Analytical accounting of objects of non-produced assets is carried out in inventory card accounting for fixed assets.
Accounting for operations on the disposal and transfer of objects of non-produced assets is kept in the Journal of operations for the disposal and transfer of non-financial assets.
The receipt of objects of non-produced assets is documented by the following primary documents:
Operations for the receipt of objects of non-produced assets are documented by the following accounting entries:
Acceptance for budget accounting of objects of non-produced assets upon their acquisition, gratuitous receipt, implementation of capital investments to improve objects of non-produced assets is reflected in the debit of the corresponding accounts of the analytical accounting of account 010300000 "Non-produced assets" (010301330, 010302330, 010303330) and the credit of account 010603430 "Reduction of capital investments into non-produced assets”;
Acceptance for budget accounting at the formed value of gratuitously received non-produced assets acquired at no additional cost is reflected in the debit of the corresponding analytical accounts of account 010300000 "Non-produced assets" (010301330, 010302330, 010303330) and the credit of accounts 030404330 "Intradepartmental settlements for the acquisition of non-produced assets" ( within the framework of the movement of objects between institutions subordinate to one main manager (manager) of budgetary funds), 040101180 "Other income" (within the framework of the movement of objects between institutions subordinate to different main managers (managers) of budgetary funds of the same budget level, between institutions subordinate to one chief manager (manager) of budgetary funds within the framework of income-generating activities, as well as when they are received from state and municipal organizations, from other organizations, with the exception of state and municipal ones, and from individuals), 040101151 "Income from other budgets of the budgetary system of the Russian Federation" (as part of the movement of objects between budgetary institutions of different budget levels);
The posting of surplus objects of non-produced assets identified during the inventory is reflected at market value as of the date of their acceptance for budget accounting on the debit of the corresponding analytical accounting accounts of account 010300000 "Non-produced assets" (010301330, 010302330, 010303330) and the credit of account 040101180 "Other income";
The internal movement of objects of non-produced assets between financially responsible persons in the institution is reflected in the debit of the corresponding accounts of the analytical accounting of account 010300000 "Non-produced assets" (010301330, 010302330, 010303330) and the credit of the corresponding accounts of the analytical accounting of account 010300000 "Non-produced assets" (010301030, 3030) .
The disposal of objects of non-produced assets registered with the institution is carried out on the basis of the following primary documents:
Act on the write-off of an object of fixed assets (except for motor vehicles) (f. 0306003);
Act on the write-off of groups of fixed assets (except for motor vehicles) (f. 0306033);
Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001);
Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).
Disposal of objects of non-produced assets is documented by the following accounting entries:
Free transfer of objects of non-produced assets is reflected in the debit of accounts 030404330 “Intradepartmental settlements for the acquisition of non-produced assets” (as part of the movement of objects between institutions subordinate to one main manager (manager) of budget funds), 040101241 “Expenses for gratuitous transfers to state and municipal organizations” (in within the framework of the movement of objects between institutions subordinate to different main managers (managers) of budgetary funds of the same budget level, between institutions subordinate to one chief manager (manager) of budgetary funds within the framework of income-generating activities, as well as when they are transferred to state and municipal organizations), 040101242 " Expenses on gratuitous transfers to organizations, with the exception of state and municipal organizations”, 040101251 “Expenses on transfers to other budgets of the budgetary system of the Russian Federation” (as part of the movement of objects between institutions of different budget levels), 040101252 “Expenses for transfers to supranational organizations and governments of foreign states”, 040101253 “Expenses for transfers to international organizations” and the credit of the corresponding analytical accounts of account 010300000 “Non-produced assets” (010301430, 010302430, 010303430);
Write-off of objects of non-produced assets that have become unusable, as well as disposal of objects of non-produced assets when they are sold, is reflected in the debit of account 040101172 "Income from the sale of assets" and the credit of the corresponding accounts of analytical accounting of account 010300000 "Non-produced assets" (010301430, 010302430, 010303430);
Write-off of objects of non-produced assets that have become unusable due to natural disasters and other emergencies is reflected in the debit of account 040101273 "Extraordinary expenses on operations with assets" and the credit of the corresponding accounts of analytical accounting of account 010300000 "Non-produced assets" (010301430, 010302430, 010303430);
The investment of objects of non-produced assets in the authorized capital of organizations is reflected in the amount of their book value in the debit of account 020402530 “Increase in the value of shares and other forms of participation in capital” and the credit of the corresponding analytical accounts of account 010300000 “Non-produced assets” (010301430, 010302430, 010303430).
Accounting for objects of non-produced assets is carried out on the following accounts of the Chart of Accounts for Budgetary Accounting:
010301000 "Earth";
010302000 "Subsoil resources";
010303000 "Other non-produced assets".
On account 010301000 "Earth" objects of non-produced assets in the form of land plots are taken into account, as well as capital expenditures inseparable from land plots, which include non-inventory expenses (not related to the construction of structures) for cultural and technical measures for the surface improvement of land for agricultural use, made at the expense of capital investments ( planning of land plots, uprooting areas for arable land, clearing fields of stones and boulders, cutting tussocks, clearing thickets, cleaning reservoirs, reclamation, drainage, irrigation and other works that are inseparable from the land), with the exception of buildings and structures built on this land (eg roads, tunnels, office buildings, etc.), plantations, groundwater or biological resources.
On account 010302000 "Subsoil resources" objects of non-produced assets in the form of natural resources are taken into account, which include proven reserves of subsoil resources (oil, natural gas, coal, reserves of minerals and non-metallic minerals occurring underground or on its surface, including the seabed), non-cultivated biological resources (animals and plants owned by the state and municipalities), water resources (aquifers and other groundwater resources).
On account 010303000 "Other non-produced assets" items of non-produced assets that are not recorded in other non-produced asset accounts, such as radio frequency spectrum, are recorded.
Attention should be paid to the letter of the Ministry of Finance of the Russian Federation dated May 26, 2006 No. 02-14-10a / 1406, which explains the procedure for reflecting land plots in the budget accounting.
Non-produced assets (land, subsoil resources, etc.) become an object of budget accounting at the moment they are involved in the economic (economic) turnover and are recorded on account 010300000 "Non-produced assets".
The turnover of land plots is carried out in accordance with civil and land legislation.
In accordance with the Land Code of the Russian Federation (Article 20), state and municipal institutions, federal state-owned enterprises, as well as state authorities and local governments are provided with land plots for permanent (unlimited) use. At the same time, legal entities that own land plots on the right of permanent (unlimited) use are not entitled to dispose of these land plots.
The Federal Law "On State Registration of Rights to Real Estate and Transactions Therewith" establishes that land plots are part of real estate.
Wherein state registration the right to real estate and putting it on cadastral registration is not a basis for accepting land plots for budget accounting.
Thus, only those land plots for which the institution, in accordance with the Land Code of the Russian Federation, has the right to dispose, are subject to budgetary registration.
Accounting for inventories.
In order to carry out their activities, budgetary institutions acquire and use various household and construction materials, equipment for installation, food, medicines and dressings, fuels and lubricants, soft inventory, materials for educational, scientific and other purposes, as well as durable materials for laboratory testing and research work.
Inventory includes:
Items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;
· finished products;
· fishing gear (trawls, nets, nets, nets and other fishing gear) regardless of their cost and service life;
Gasoline saws, loppers, rafting rope, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a service life of up to two years (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.) regardless of their cost;
· special tools and special fixtures (tools and fixtures intended for the serial and mass production of certain products or for the manufacture of an individual order), regardless of their cost; interchangeable equipment, fixtures to fixed assets that are reusable in production and other devices caused by specific manufacturing conditions - molds and accessories to them, rolling rolls, air tuyeres, shuttles, catalysts and sorbents of a solid state of aggregation, etc., regardless of their cost and service life;
· special clothing, special shoes, as well as bedding, regardless of their cost and service life;
uniforms intended for issuance to employees of the enterprise, clothing and footwear in healthcare institutions, education, social security and other institutions that are on the budget, regardless of cost and service life;
temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation works as part of overhead costs;
container for storage of goods material assets;
items intended for rental, regardless of their value;
· young and fattening animals, poultry, rabbits, fur-bearing animals, families of bees, experimental animals;
· perennial plantings grown in nurseries as planting material.
The main tasks of inventory accounting are:
Correct and timely documentation of all operations for the movement of materials, timely settlement of accounts with suppliers of materials, control over the fulfillment of contractual obligations;
Identification and reflection of the costs associated with their manufacture, determination of their actual cost for registration;
Ensuring the safety and control of the movement of materials and their correct use;
Systematic control over the identification of redundant and unused materials, their implementation.
Financially responsible persons appointed by order of the head of a budgetary institution are responsible for the safety and condition of material assets located in the institution. Hiring, moving and dismissal of financially responsible persons must be agreed with the chief accountant. When hiring financially responsible persons, a written agreement on full individual liability is concluded.
For the correct organization of accounting of materials importance have their classification and evaluation. The classification of materials in budgetary institutions is the basis for their accounting for synthetic accounts. The following accounts are used to account for inventories:
- 0 105 01 000 "Medicines and dressings": medicines, components, endoprostheses, bacterial preparations, serums, vaccines, blood and dressings, etc. are taken into account on the account;
- 0 105 02 000 "Food": food products, food rations, milk formulas, therapeutic and preventive nutrition, etc. are taken into account on the account;
- 0 105 03 000 "Fuels and lubricants": all types of fuel, fuel and lubricants (firewood, coal, peat, gasoline, kerosene, fuel oil, autol, etc.) are taken into account on the account;
- 0 105 04 000 "Building materials": all types are taken into account on the account building materials:
silicate materials (cement, sand, gravel, lime, stone, brick, tiles), forest materials (round wood, lumber, plywood, etc.), building metal (iron, tin, steel, sheet zinc, etc. ), hardware (nails, nuts, bolts, hardware, etc.), sanitary materials (faucets, couplings, tees, etc.), electrical materials (cable, lamps, cartridges, rollers, cord, wire , fuses, insulators, etc.), chemical-moskative (paint, drying oil, roofing felt, etc.) and other similar materials;
ready to install building construction and parts (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary systems (heating boilers, radiators, etc.);
equipment requiring installation and intended for installation. Equipment that requires installation includes equipment that can be put into operation only after assembling its parts and attaching it to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. At the same time, the equipment includes control and measuring equipment or other devices intended for installation as part of the installed equipment, and other material assets necessary for construction and installation work;
- 010505000 "Soft inventory": the following types of soft inventory are taken into account on the account:
linen (shirts, shirts, dressing gowns, etc.);
bed linen and accessories (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.);
clothes and uniforms, including overalls (suits, coats, raincoats, short fur coats, dresses, sweaters, skirts, jackets, trousers, etc.);
shoes, including special shoes (boots, boots, sandals, felt boots);
sportswear and footwear (suits, boots, etc.);
other soft inventory;
- 0 105 06 000 "Other inventories": the following types of inventories are taken into account on the account:
special equipment for research and development work, purchased under contracts with customers to ensure the fulfillment of the terms of the contracts before transferring it to the scientific division;
young animals of all kinds and fattening animals, birds, rabbits, fur-bearing animals, families of bees, regardless of their value;
offspring of young animals in the presence of working animals in institutions;
planting material;
reagents and chemicals, glass and chemical utensils, metals, electrical materials, radio materials and radio components, photographic accessories, experimental animals and other materials for educational purposes and research work, precious and other metals for prosthetics, as well as disabled equipment and vehicles for disabled people;
household materials (light bulbs, soap, brushes, etc.) used for the current needs of institutions, stationery (paper, pencils, pens, rods, etc.);
returnable or exchange containers (barrels, cans, boxes, glass jars, bottles, etc.) both free (empty) and with material values;
feed and fodder (hay, oats and other types of feed and fodder for animals), seeds, fertilizers;
book and other printed products, including printed souvenir products intended for sale, except for the library fund and blank products;
spare parts intended for the repair and replacement of worn parts in machinery and equipment, vehicles, objects of production and household inventory;
special purpose materials;
other inventories;
- 0 105 07 000 "Finished products": the account is designed to record products manufactured in institutions as part of income-generating activities.
Inventories are accepted for budget accounting at actual cost, taking into account the amount of value added tax presented to the institution by suppliers and contractors (except for their acquisition (manufacturing) within the framework of activities subject to VAT, unless otherwise provided by the tax legislation of the Russian Federation).
actual cost inventories, purchased for a fee are recognized:
the amounts paid in accordance with the contract to the supplier (seller); amounts paid to organizations for information and consulting services related to the acquisition of material assets; customs duties and other payments related to the acquisition of inventories; remuneration paid to an intermediary organization through which inventories are acquired, in accordance with the terms of the contract; amounts paid for the procurement and delivery (transport services) of material reserves to the place of their use, including delivery insurance; amounts paid for bringing inventories to a state in which they are suitable for use for the planned purposes (working, sorting, packaging and improving specifications received stocks not related to their use);
Other payments directly related to the acquisition of inventories.
The actual cost of inventories is determined (decreases or increases) taking into account the sum differences that arise before the acceptance of inventories for budget accounting in cases where payment is made in the currency of the Russian Federation in an amount equivalent to the amount in foreign currency (conditional monetary units). The sum difference is understood as the difference between the ruble valuation of the actually made payment, expressed in foreign currency (conventional monetary units), accounts payable on payment for reserves, calculated at the official or other agreed rate on the date of its acceptance for budget accounting, and the ruble valuation of this accounts payable, calculated at the official or other agreed rate on the date of its repayment.
Actual cost of inventories in their manufacture is determined by the institution itself based on the costs associated with the production of these assets. The actual cost of inventories received by the institution under a donation agreement, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for budget accounting, as well as the amounts paid by the institution for the delivery of inventories and bringing them to usable condition.
Under current market value means the amount of money that can be received as a result of the sale of these assets as of the date of acceptance for budget accounting.
Free admission material reserves from institutions subordinate to different main managers of budgetary funds of the same budget level (as well as from state and municipal organizations), between budgetary institutions of different levels of budgets, as well as between institutions subordinate to one main manager (manager) of budgetary funds is carried out at actual cost, as well as the amounts paid by the institution for the delivery of inventories and bringing them into a condition suitable for use.
Material reserves that do not belong to the institution, but are in its use or disposal in accordance with the terms of the contract, are accepted for accounting in the amount of the value provided for in the contract.
The assessment of inventories, the value of which upon acquisition is determined in foreign currency, is carried out in the currency of the Russian Federation by recalculating the amount in foreign currency at the exchange rate Central Bank Russian Federation, effective on the date of acceptance of reserves for budget accounting.
Write-off (vacation) of inventories is carried out at the actual cost of each unit or at the average actual cost .
The assessment of inventories at the average actual cost is made for each group (type) of stocks by dividing the total actual cost of the group (type) of stocks by their number, which are formed, respectively, from the average actual cost and the amount of the balance at the beginning of the month, and the stocks received during the current months on the date of write-off (vacation).
An important prerequisite for the rational organization of accounting is a clear workflow system and a strict procedure for processing transactions for the movement of material assets. Receipt, movement and release of material assets is documented by the relevant accounting documents.
Documentation of the receipt of inventories
The receipt of materials to the institution is carried out in the following order:
a) under sales contracts, supply contracts, other similar contracts in accordance with applicable law;
b) materials of own production, production waste, materials left over from the liquidation of fixed assets;
c) materials received from accountable persons;
d) gratuitous receipts, centralized deliveries.
Control over the fulfillment of contractual obligations is carried out by the relevant services of the organization.
When shipping the goods to the buyer, the seller draws up transport documents (waybills, waybills, receipt for the railway bill of lading, etc.). The seller puts accompanying documents (invoice, specification, inventory, packing label, etc.) into each container, indicating the name and quantity of the goods contained in it. The standard intersectoral form of the consignment note No. 1-T was approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78.
If a shortage of goods or its inadequate quality is detected in comparison with the data contained in the transport and accompanying documents of the seller, the acceptance is suspended, a notice is issued and sent to the seller about the call of the seller's representative indicating the time for which the bilateral joint acceptance of the goods is scheduled, an act is drawn up on the fact of the identified shortages. If the shortage is confirmed upon bilateral acceptance, then a joint act on the acceptance of materials is drawn up (f. according to OKUD 0315004, standard intersectoral form No. M-7, approved by Decree of the State Statistics Committee of Russia No. 71a dated October 30, 1997) in two copies signed by the buyer's representatives and the seller, which is approved by the head of the legal entity-buyer and serves as the primary receipt document. A similar act is drawn up when surpluses are identified. In the absence of discrepancies, materials are credited according to the documents of suppliers.
Required details primary receipt documents: the name of the supplier, Bank details, name of material assets, grade, quantity (weight), price, amount, date of receipt at the warehouse and receipt of the materially responsible person who accepted these values.
Receipt to the warehouse of materials of own production, production waste, materials left over from the liquidation of fixed assets, etc. draw up requirements-waybills (form according to OKUD 0315006, a standard intersectoral form approved by the Decree of the State Statistics Committee of Russia No. 71a of 10/30/1997), which are issued by the deliverers in two copies. One of them is the basis for writing off materials from the deliverer, the second is sent to the recipient and used as an incoming document.
Accountable persons purchase materials in trade organizations, from other organizations for cash. The document confirming the cost of the purchased materials is the commodity invoice, which is attached to the advance report.
Documentation for the consumption of inventories
Materials are released from the warehouse of the organization for production consumption, household needs, to the side, for processing and in the order of the sale of surplus and illiquid stocks.
To ensure control over the consumption of materials and its proper documentation, organizations carry out appropriate organizational measures. An important condition for monitoring the rational use of materials, for example, is their rationing and release on the basis of established limits.
All services of the organization must have a list of officials who are granted the right to sign documents for the receipt and release of materials from the warehouse, as well as issue permission to export materials from the organization. Released materials must be accurately weighed, measured and counted. The documents that serve as the basis for the release of materials must be signed by the head and the chief accountant or persons authorized by him. Order documentation the release of materials depends primarily on the organization of the institution, the direction of expenditure and the frequency of release and the type of materials.
Issuance of materials from the warehouse is carried out according to the following documents:
Invoice claim ( f. 0315006): is used when issuing materials from the warehouse and when moving materials within the institution.
The requirement is made by the storekeeper releasing the materials in 2 copies: the first copy remains in the warehouse; the second copy is given to the worker who receives the materials. For materials of different names, you can write out a general requirement-invoice;
Invoice for the issue of materials to the side ( f. 0315007): used to account for the release of materials on the basis of contracts. The invoice is issued by the worker structural unit in duplicate on the basis of agreements (contracts), orders and other relevant documents and presentation by the recipient of a power of attorney to receive valuables, filled out in the prescribed manner. The first copy is transferred to the warehouse as a basis for the release of materials, the second - to the recipient of materials;
Menu-requirement for the issuance of food ( f. 0504202): is used to issue food products. The menu-requirement is compiled daily in accordance with the norms for laying out food products and data on the number of satisfied persons. The menu-requirement, certified by the established signatures of the persons responsible for the receipt, issuance and use of food products, is approved by the head of the institution and transferred to the accounting department within the time frame established by the schedule. Information from the menu-requirements after verification is entered into the monthly cumulative statement on food consumption.
statement for the issuance of feed and forage ( f. 0504203): is used for the issuance of feed and fodder for feeding working livestock and other animals during the month. Each delivery of feed and forage is confirmed by the signature of the recipient. The statement is approved by the head of the institution and serves as the basis for writing off the issued feed and fodder for consumption.
A statement of the issuance of material assets for the needs of the institution ( f. 0504210): is used to formalize the issuance of material assets for operation for economic, scientific and educational purposes, as well as fixed assets worth up to 3,000 rubles per unit. Entries are made for each financially responsible person (column 1) indicating the issued material assets (columns 3-12). The statement is approved by the head of the institution and serves as the basis for writing off material assets in the prescribed manner from the balance sheet of the institution.
Act on the write-off of inventories ( f. 0504230): is used to write off the balance of inventories on the basis of documents confirming their quantitative consumption and approved by the head of the institution. The act is drawn up by a commission appointed by order (instruction) and approved by the head of the institution.
· waybill ( f.0340002, 0345001, 0345002, 0345004, 0345005, 0345007): the waybill is primary document accounting for the operation of vehicles, is the basis for the calculation of wages for the driver. The waybill is issued by the dispatcher or an authorized person. The waybill must contain the serial number, date of issue, stamp and seal of the organization that owns the car.
The waybill is also a confirmation that fuel was consumed for production purposes, and is the basis for writing off fuel and lubricants. Fuels and lubricants include:
Fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas);
Lubricants (engine, transmission and special oils, greases);
Special fluids (brake and cooling).
The waybill contains the speedometer readings and fuel consumption indicators, the exact route is indicated, confirming the production nature of transportation costs. The waybill is valid for one day or shift only. For more long term it is issued only in the case of a business trip, when the driver performs the task for more than one day (shift). The remaining fuel in the tank is recorded in the sheet at the beginning and end of the shift.
Write-off of fuel and lubricants is carried out within the norms of fuel consumption. The rate of consumption of fuels and lubricants in relation to road transport implies the established value of the measure of its consumption during the operation of a car of a particular model, brand or modification.
The calculation of consumption is indicated according to the standards approved by the organization for this machine. In comparison with this norm, the actual consumption, savings or overspending in relation to the norm is indicated.
Fuel consumption rates are set for each brand and modification of vehicles. In addition, the time of year, the population of the location where the vehicle is operated, and other factors that may affect fuel consumption are taken into account. These limits are set out in methodological recommendations to the Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r.
Fuel and lubricants, within the limits of the norms, are written off to the expense account (in the case of income-generating activities - to the account of the cost of manufactured products (works, services)). And in excess of the limit - to the account of income with subsequent restoration at the expense of the perpetrators or at the expense of established sources.
The excessive consumption of fuel and lubricants in excess of the established norms is actually a shortage. Shortage of materials is recorded on account 0 209 04 000. When determining the amount of damage caused by shortages and theft, one should proceed from the market value of material assets on the day the damage was discovered.
| Contents of operation | Debit | Credit |
| The spent fuel was written off on the basis of waybills within the consumption rates | 1 401 01 272 "Expenditure of inventories" | |
| On the basis of the waybill, gasoline was written off for expenses for entrepreneurial activity | 2 106 04 340 “Increase in the cost of manufacturing materials, finished products(works of services)" | 2 105 03 440 “Reducing the cost of fuel and lubricants” |
| Excessive fuel consumption written off at accounting prices | 1 105 03 440 “Reducing the cost of fuel and lubricants” | |
| Reflected shortage of fuel at market prices | 1 209 04 560 "Increase accounts receivable due to lack of inventories" | 1 401 01 172 “Income from the sale of assets” |
| Withheld the amount of the shortfall from the wages of the guilty person | 1 302 01 830 “Reduction of accounts payable on wages» | 1 209 04 660 "Repayment of accounts receivable for shortages of inventories" |
Assets Non-produced assets that exist in nature or are formed through legal or other actions. A.n. are tangible and intangible. Natural assets:, subsoil wealth, natural biological and water resources are classified as material A.n. Patents, copyrights, contracts, trademarks, brand names are intangible A.N.
Dictionary of business terms. Akademik.ru. 2001 .
non-produced assets- Non-financial assets. Those that did not appear as a result of production processes, existed in nature, or appeared as a result of legal or accounting actions. They are divided into tangible and intangible N.a. Material N.A. it's natural...
ASSETS NOT PRODUCED- non-financial assets. that did not appear as a result of production processes, existed in nature, or appeared as a result of legal or accounting actions. They are divided into tangible and intangible N.a. Material N.A. it's natural...
ASSETS NOT PRODUCED- non-financial assets that did not appear as a result of production processes, but existed in nature or appeared as a result of legal or accounting actions. They are divided into tangible and intangible N.a. Material N.A. it's natural...
non-financial assets- Economic assets not included in the totality of financial assets. On the. include produced assets (fixed assets, inventories and valuables) and non-produced assets (tangible and intangible).… … Technical Translator's Handbook
Produced assets (fixed assets, inventories and valuables) and non-produced assets (tangible and intangible). Dictionary of business terms. Akademik.ru. 2001 ... Glossary of business terms
ASSETS, NON-FINANCIAL Big accounting dictionary
ASSETS, NON-FINANCIAL- economic assets not included in the totality of financial assets. On the. include produced assets (fixed assets, inventories and valuables) and non-produced assets (tangible and intangible) … Big Economic Dictionary
Non-produced assets- assets used in the course of the institution's activities that are not products of production, the ownership of which must be established and legally fixed ...
