Postings for 500 accounts in a government institution. Basic accounting entries - examples. Income tax and deferred tax liability

500th authorization accounts can easily confuse even an experienced specialist. In the article we will talk about the features and difficulties of accounting. Let us give examples that will help an accountant of a budgetary institution understand.

The accounts of the 500th group summarize information on the execution of planned assignments of the FCD plan. Which account to use in a particular case depends on the accounting object:

• liabilities - 0 502 00 000;
• estimated (planned, forecast) assignments - 0 504 00 000;
• the right to assume obligations - 0 506 00 000;
• approved amount of financial support - 0 507 00 000;
• financial security received - 0 508 00 000.

• Important article:

The code that is indicated in digit 22 of the account number (0 500 00 000) depends on which financial period the obligation belongs to (see note on page 20). Let's look at how to use 500 accounts.

Account 0 502 00 000 “Liabilities”

Account 0 502 00 000 reflects accepted budgetary and monetary, accepted and deferred liabilities. They are the ones that cause the greatest difficulties, since data on them is included in the reporting (f. 0503738, f. 0503775).

For the loan account 0 502 01 000 reflect the amount of liabilities that the institution has accepted. These are, for example, the amounts of concluded contracts, wages, payroll taxes, payments under writs of execution.

And for the credit of the account 0 502 02 000 - the amount of monetary obligations assumed by the institution. These may be accountable amounts, property value, advances on contracts, etc.

When services are provided or property has been received, but have not yet been paid for, an unfulfilled monetary obligation arises. IN financial statements this amount is given in column 11 of form 0503738. And it should be equal to accounts payable in form 0503769.

Account 0 502 07 000 takes into account accepted liabilities. The account is used if the institution has concluded a contract in a competitive manner. Saving amounts are shown in the debit of the account.

Example 1:

The institution posted a notice of an auction for the purchase of a car with a maximum price of 1 million rubles. As a result of the auction, a contract was signed for 830 thousand rubles. (KFO 4).

The accountant made the following entries in the accounting:

DEBIT 07 01 0000000000 244 4 506 10 310
CREDIT 07 01 0000000000 244 4 502 17 310
- 1,000,000 rub. - an obligation has been accepted when posting a notice;

CREDIT 07 01 0000000000 244 4 502 11 310
- 830,000 rub. - an obligation was accepted when concluding a contract;

DEBIT 07 01 0000000000 244 4 502 17 310
CREDIT 07 01 0000000000 244 4 506 10 310
- 170,000 rub. - the amount of savings is reflected.

The 500th account 0 502 99 000 is used for deferred obligations for other subsequent years (outside the planning period). That is, it appears in accounting when an accountant creates, for example, a reserve for vacation pay. In this case, the amount of the reserve is shown on the loan. Postings are made in conjunction with postings to account 0 401 60 000 “Reserves for future expenses”. The amounts of accepted liabilities due to previously formed deferred liabilities are reflected in the credit of account 0 502 01 000 and the debit of account 0 502 99 000.

Example 2:

In 2016, a budgetary educational institution accrued a reserve for upcoming vacations in the amount of 100 thousand rubles. In 2017, it used the created reserve.

The accountant recorded these transactions with the following entries:

DEBIT 07 02 0000000000 111 4 401 20 211
CREDIT 07 02 0000000000 111 4 401 60 211
- 100,000 rub. - a reserve has been accrued to pay for upcoming vacations;

DEBIT 07 02 0000000000 111 4 506 91 211
CREDIT 07 02 0000000000 111 4 502 99 211
- 100,000 rub. - a budget commitment has been made towards the vacation reserve;

DEBIT 07 02 0000000000 111 4 401 60 211
CREDIT 07 02 0000000000 111 4 302 11 211
- 20,000 rub. - amounts were accrued to pay for vacations in 2017 from the reserve;

DEBIT 07 02 0000000000 111 4 502 99 211
CREDIT 07 02 0000000000 111 4 502 11 211
- 20,000 rub. - the 2017 obligation was accepted using the previously created reserve;

DEBIT 07 02 0000000000 111 4 506 10 211
CREDIT 07 02 0000000000 111 4 506 91 211
- 20,000 rub. - an obligation has been accepted at the expense of previously formed deferred obligations.

Account 0 504 00 000 “Estimate (planned, forecast) assignments”

Account 0 504 00 000 takes into account the execution of planned assignments in the context of accounting objects. The debit indicator is the amount of planned appointments:

• for expenses (account 0 504 00 200);
• for the acquisition of non-financial assets (account 0 504 00 300);
• for the acquisition of financial assets (account 0 504 00 500);
• for repayment of debt obligations (account 0 504 00 800).

The credit indicator reflects the amount of estimated assignments:

• by income (account 0 504 00 100);
• on disposal of financial assets (account 0 504 00 600);
• to increase liabilities (account 0 504 00 700).

Analytical accounting of transactions on this account is kept in the card for recording estimated (planned) assignments.

Example 3:

The budgetary institution included in the plan financial economic activity: income from rendering paid services- 2 million rubles; expenses for paying wages - 1.5 million rubles; accruals for wage payments - 300 thousand rubles; purchase of supplies - 200 thousand rubles.

The accountant showed it in accounting like this:

DEBIT 07 04 0000000000 130 2 507 10 130
CREDIT 07 04 0000000000 130 2 504 11 130
- 2,000,000 rub. - the amount of income is reflected;

DEBIT 07 04 0000000000 111 2 504 11 211
CREDIT 07 04 0000000000 111 2 506 10 211
- 1,500,000 rub. - expenses for paying salaries are reflected;

DEBIT 07 04 0000000000 119 2,504 11,213
CREDIT 07 04 0000000000 119 2,506 10,213
- 300,000 rub. - expenses related to wage accruals are reflected;

DEBIT 07 04 0000000000 244 2 504 11 340
CREDIT 07 04 0000000000 244 2,506 10,340
- 200,000 rub. - expenses for the purchase of supplies are reflected.

Account 0 506 00 000 “Right to assume obligations”

Account 0 506 00 000 reflects the scope of the institution’s right to assume obligations within the limits of the FCD plan. The credit indicator for analytical accounting accounts reflects the volume of obligations in monetary terms, the acceptance of which is secured by planned assignments for income or receipts. How to use an account in accounting, see examples 1, 2, 3.

500th account 0 507 00 000 “Approved volume of financial support”

The debit of account 0 507 00 000 indicates information about the income and receipts of the institution, which are approved by the FCD plan for the corresponding financial year. And for the loan - the amount of execution.

The return of previously received income or receipts is reflected in the “red reversal” method on the credit of analytical accounting accounts (0 507 00 400, 0 507 00 600, 0 507 00 700) and the debit of the corresponding analytical accounting accounts account 0 508 000 00.

Example 4:

In the FCD plan, the educational institution approved income from the provision of paid services - 2 million rubles.

The accountant recorded the following entries:

DEBIT 07 02 0000000000 130 2 507 10 130
CREDIT 07 02 0000000000 130 2 504 11 130
- 2,000,000 rub. - the amount of income is reflected.

Account 0 508 00 000 “Financial security received”

The debit of account 0 508 00 000 shows the amount of financial security, income, receipts that the institution received in the current financial year.

The amounts of returns of previously received income (receipts) are reflected in the debit of account 0 508 00 000 using the “red reversal” method and the credit of the corresponding analytical accounts of account 0 507 00 000.

Example 5:

The educational institution returned payment to the customer for services not provided in the amount of 15 thousand rubles.

When preparing the entries, the accountant used the “red reversal” method:

DEBIT 07 02 0000000000 130 2 508 10 130
CREDIT 07 02 0000000000 130 2 507 10 130
- 15,000 rub. - reflects the amount of return of previously received income.

All accountants, when preparing a quarterly report, are faced with the problem of how to fill out form 0503128. What are budgetary obligations? How do they differ from monetary obligations? How and with what to check this reporting form? I propose to consider these issues in more detail in this article.

In accordance with Art. 6 of the Budget Code, budget obligations are expenditure obligations to be fulfilled in the corresponding financial year. Monetary obligations are the obligation of the recipient of budget funds to pay to the budget, to an individual and to a legal entity at the expense of certain budget funds cash in accordance with the fulfilled conditions of a civil transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of the law, other legal act, terms of a contract or agreement.
And according to clause 308 of the Instructions for the use of the Unified Chart of Accounts accounting for public authorities (state bodies), bodies local government, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia of December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), monetary obligations are the corresponding obligation no longer of the recipient of budget funds, but the obligation of an institution (state, budgetary, autonomous) to pay to the budget, individual and legal entity certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the law Russian Federation, other legal act, terms of a contract or agreement. It can be concluded that budgetary and monetary obligations must be accepted both by participants in the budget process (state institutions) and by budgetary and autonomous institutions. In the first case - within the limits of budget obligations brought for the current year, and in the second and third cases - within the limits of the completed subsidy for the state task in accordance with the plan of financial and economic activities or subsidies for other purposes.
So, according to Art. 219 of the Budget Code, budget execution for expenditures consists of several stages.
At the first stage, institutions accept budgetary obligations in the amount of the limits brought to them (for government ones) or the rights to accept obligations (for budgetary and autonomous ones). It is this stage that corresponds to the formation of accounting data for the credit of account 0 502 01 000 “Accepted obligations” in correspondence with account 0 501 03 000 “Limits of budget obligations of recipients of budget funds” (for government funds) or with account 0 506 00 000 “Right to accept obligations” ". Since the procedure for maintaining records and generating accounting data for accepting budget obligations is not disclosed in Instruction No. 157n, it is subject to independent development by the institution and enshrinement in accounting policy.

Reasons for making budgetary commitments

The grounds for accepting budgetary obligations are the concluded agreement (contract), which must be signed and sealed by both parties, settlements with accountable persons - on the basis of written statements of the recipient of the advance approved by the head of the institution with further adjustment to the amount of expenses incurred according to the advance report accepted and approved by the head , calculation of wages and social contributions for a certain period (month).
What documents confirm this fact?
This fact is confirmed the following documents: a concluded agreement, an expenditure cash order for the issuance of an accountable amount, an advance report, a statement of accrued wages.

Based on these documents, the fact of accepting budget obligations occurs and an accounting entry is made:
- date of the contract for the full cost of the contract;

- the date of acceptance of the advance report for accounting (adjustment is necessary taking into account the advance payment issued);

At the next stage of budget execution for expenses, the accepted monetary obligations are confirmed. According to paragraph 4 of Art. 219 of the Budget Code, the recipient of budget funds (institution) confirms the obligation to pay financial obligations from budget funds in accordance with payment and other documents. Exactly this stage corresponds to the formation in accounting of information on account 0 502 02 000 “Accepted monetary obligations”.

Grounds for accepting monetary obligations

The grounds for accepting monetary obligations are payment of an advance to the supplier, an act of completion of work (services), an invoice confirming the fact of receipt of goods, a cash receipt order for the issuance of an accountable amount, an advance report, and payroll for a certain period (month).
When is it necessary to record this transaction in accounting?
Based on these documents, it is necessary to accept monetary obligations and prepare an accounting entry:
- the date of the signed certificate of completion of work (services), invoice; the date of the statement from the treasury authority, where the advance payment is transferred to suppliers;
- simultaneously with the expenditure cash order for the issuance of funds on account;
- simultaneously with the acceptance of the advance report for accounting (adjustment to the amount of the advance payment issued);
- the last day of the month for which it was accrued wages.
Let's look at the examples of accepting budgetary and monetary obligations.

Example 1. On January 28, 2013, a government institution entered into an agreement for information services in the amount of 55,000 rubles. According to the terms of the agreement, the institution undertakes, within 10 working days after its signing, to transfer to the service provider an advance in the amount of 30% of the agreement amount, that is, 16,500 rubles. The contract was concluded until June 30, 2013. On February 4, 2013, the institution transferred an advance in the amount of 16,500 rubles to the supplier. On June 27, 2013, the institution signed a certificate of completion, and on June 28, 2013, funds were transferred to the supplier for the final payment in the amount of RUB 38,500.
In the accounting records of a government institution, business transactions related to signing an agreement with a supplier and fulfilling contractual terms were reflected as follows:
On January 28, 2013, the institution accepted budgetary obligations for the current financial year in accordance with an agreement concluded with the supplier in the amount of 55,000 rubles:
Debit 1,501 13,226
"Limits of budget obligations of the current financial year of recipients of budget funds for other works and services"
Loan 1,502 11,226
.
On February 4, 2013, the institution accepted monetary obligations for the current financial year to pay an advance to the supplier in accordance with the terms of the concluded agreement in the amount of 16,500 rubles:
Debit 1,502 11,226
"Accepted obligations of the current financial year for other works and services"
Credit 1,502 12,226

On June 27, 2013, the institution accepted monetary obligations for the current financial year in the amount of 38,500 rubles. according to the final settlement with the supplier according to the work completion certificate (note that the full amount under the work completion certificate is 55,000 rubles minus an advance in the amount of 16,500 rubles, we accept a monetary obligation in the amount of 38,500 rubles):
Debit 1,502 11,226
"Accepted obligations of the current financial year for other works and services"
Credit 1,502 12,226
"Accepted monetary obligations of the current financial year for other works and services."

Monetary obligations arise as a result of the institution's acceptance of budgetary obligations, therefore, in accounting, as a rule, transactions with budgetary obligations are first reflected chronologically, and then transactions with monetary obligations.
The provisions of local acts adopted by the institution may affect the order in which the institution’s monetary obligations arise. And this is a rare case when a monetary obligation can be accepted earlier than a budget obligation. But such a procedure must be provided accounting policy institutions.

Example 2. According to the collective agreement in force in a government institution, wages are paid to employees twice a month: advance payment for the first half of the month - every 20th day of the current month, wages for the second half of the month (final payment) - no later than 5 the th day of the month following the billing month. On June 20, 2013, the employees of the institution were paid an advance for the first half of the month in the total amount of 47,800 rubles. On June 30, 2013, the institution accrued wages for June in the amount of 110,200 rubles, and on June 5, wages were paid for the second half of the month.
The following entries were made in the accounting records:
On June 20, 2013, the institution accepted monetary obligations to pay wages (advance for the 1st half of the month) in the amount of 47,800 rubles:
Debit 1,502 11,211

Loan 1,502 12,211

June 30, 2013:
a) the institution has accepted budgetary obligations of the current financial year for salaries for June in the amount of 110,200 rubles:
Debit 1,501 13,211
"Limits of budget obligations of the current financial year of recipients of budget funds for wages"
Loan 1,502 11,211
“Accepted obligations of the current financial year for wages”;
b) the institution has accepted monetary obligations to pay wages in the amount of 62,400 rubles:
Debit 1,502 11,211
"Accepted obligations of the current financial year for wages"
Loan 1,502 12,211
"Accepted monetary obligations of the current financial year for wages."

However, most often the occurrence of a monetary obligation coincides with the institution’s acceptance of a corresponding budgetary obligation. However, we note once again that the differences in the procedure for accepting budgetary and monetary obligations for accounting primarily depend on the accounting policy formed in the institution.

The final stage of budget execution

At the next stage of budget execution for expenses, the institution submits payment and other documents to the treasury or financial authority or to the bank. Further, according to paragraph 5 of Art. 219 of the Budget Code, payment of monetary obligations is made within the limits or allocations communicated to the recipient of budget funds.
Let us note that a monetary obligation cannot be fulfilled without the appropriate permitting inscription (acceptance) of the relevant financial authority. The application of such an authorization inscription is called authorization of expenses and is not reflected in the records of institutions.
The fact of fulfillment of monetary obligations, as a rule, is confirmed by payment documents on the basis of which funds were written off from the budget account in favor of individuals or legal entities.
From Art. 219 of the Budget Code follows that transactions reflected in such accounts of the Unified Chart of Accounts as 206 00 “Settlements for advances issued”, 208 00 “Settlements with accountable persons”, 302 00 “Settlements for accepted obligations”, 303 00 “Settlements for payments to the budget", in correspondence with the credit of accounts 201 00 "Cash of the institution", 304 05 "Settlements for payments from the budget with the financial authority" precisely indicate the fulfillment of monetary obligations.

Reflection of transactions in accounting

As an independent accounting object, monetary obligations in the accounting of state (municipal) institutions, regardless of type, arose only from January 1, 2011.
And if the procedure for keeping records of budget obligations is relatively simple, since the acceptance of such an obligation is confirmed by a basis document (agreement, contract, etc.), it is not difficult to determine the moment of reflection of such transactions in accounting. However, when recording monetary obligations, certain features arise.
As noted above, the need to accept monetary obligations most often arises as a result of the occurrence of the relevant terms of contracts with suppliers (contractors) or on the basis of local acts. However, the peculiarity of accepting a monetary obligation is precisely the occurrence (occurrence) certain condition, which is not associated with changes in assets or settlements with suppliers and contractors.
It seems that the procedure for keeping records of monetary obligations will primarily depend on what information the accountant and the head of the institution want to receive.
Obviously, accounting for transactions reflected in the 500 accounts of the Unified Chart of Accounts makes it possible to obtain operational information about the progress of budget execution for expenses in a given institution as a whole. And keeping records taking into account the relevant codes budget classification allows you to obtain information on budget execution for expenses broken down by sections (subsections), target items, programs up to KOSGU.
Please note that the amount of turnover under the credit of account 502 01 “Accepted obligations” reflects the volume of accepted budget obligations, or, in other words, the volume of contracts concluded by the institution. On the corresponding reporting date, the institution, as it were, “reserves” and plans to make expenses within the established limits.
At the same time, the amount of turnover on the credit of account 502 02 “Accepted monetary obligations” characterizes the volume of its monetary obligations to counterparties (suppliers, contractors, employees) reflected in the accounting records of the institution. Or, in other words, the turnover on the loan of account 502 02 corresponds to the amount of funds that the institution is ready to pay from budget funds on the corresponding reporting date.
Thus, the difference between credit turnover on accounts 502 01 and 502 02, corresponding to the credit balance on account 502 01, indicates how much must be paid from the budget to fulfill agreements, contracts and other obligations accepted by the institution on the corresponding reporting date.
At the same time, the credit balance on account 501 03 “Limits on budgetary obligations of recipients of budgetary funds” corresponds to the “unclaimed” volume of limits for which the institution has not yet concluded agreements and has not accepted obligations to legal entities and individuals.
We also note that the ratio of credit turnover for the corresponding KOSGU analytical accounts for account 502 02 and analytical accounts for accounts 201 00 and 304 05 will allow us to obtain information about the amounts of accepted monetary obligations awaiting execution and already fulfilled monetary obligations.
Having the specified analytical information on the execution of the budget for expenses, the head of the institution, accountant and others interested parties can control the procedure for making decisions at certain stages of the institution’s economic activity.
Let us recall that Instruction No. 157n does not contain strict guidelines for the order in which transactions involving the assumption of monetary obligations are reflected in the accounting. Therefore, the institution must independently develop such a procedure. At the same time, it is obvious that the procedure for reflecting monetary obligations should be linked to the procedure for accounting for budgetary obligations adopted by the institution. Such a link between accounting for budgetary and monetary obligations is necessary to obtain objective and correct information about budget execution.
For example, if it is customary for an institution’s accounting policy to reflect budgetary obligations at the time of signing an agreement, then it is advisable to take into account monetary obligations for settlements with the supplier (contractor) in accordance with the terms of the agreement on payment of advance payment and final settlement, but not later date transfer of funds.
Another example is if the accounting policy of an institution accepts budgetary obligations at the moment of formation of accounts payable (for example, in settlements with the budget and extra-budgetary funds for taxes, contributions and other payments), then monetary obligations can also be reflected in accounting at the time of formation of accounts payable (i.e. simultaneously with the acceptance of budget obligations) or on the date of payment of the corresponding amounts to the budget.
In our opinion, it is not advisable to once again use contracts (copies of contracts) or other documents to make entries on accepting monetary obligations. To be reflected in the accounting registers, we recommend using a certificate (f. 0504833).
Let us recall that in accordance with Instruction No. 173n dated December 15, 2010 “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions and Guidelines on their application" certificate (f. 0504833) is intended for the institution to reflect transactions carried out in the course of business activities that do not require documents from payers and accounting entities. Based on the certificate (f. 0504833), entries are made in the liability log (f. 0504064 In accordance with paragraph 320 of Instruction No. 157n, accounting for accepted obligations is carried out in the context of the types of expenses (payments) provided for in the estimate (financial and economic activity plan) of the institution.

Adjustment of accepted budget obligations

When fulfilling contractual obligations, accepted budgetary obligations must be adjusted taking into account the actual work (services) performed, products supplied, etc.

Example 3. On January 11, 2013, a government institution was allocated annual limits of budget obligations for subarticle 223 “Utilities” in the amount of 200,000 rubles.
On January 21, 2013, the head of the institution signed an agreement with the supplier for the provision of utilities for heat supply in the amount of 78,000 rubles.
However, the amount of services actually provided to the institution for 2012, according to the acceptance certificates, amounted to 76,420 rubles.
At the end of the reporting period (December 2012), the accountant makes a corrective entry to reduce the amount of accepted budget obligations under this agreement:
- budget obligations were reduced in accordance with the actual volume of services provided by 1,580 rubles. (RUB 78,000 - RUB 76,420) (reversal):
Debit 1,501 13,223
"Limits of budget obligations of the current financial year of recipients of budget funds for public services"
Loan 1,502 11,223
"Accepted obligations of the current fiscal year for public services."
Please note that an additional agreement to the contract must be drawn up for the unused amount (RUB 1,580).

If the amount of services provided under the contract turned out to be greater and the institution confirmed receipt of services with acceptance certificates or other documents, then it is necessary to additionally accrue the amount of budget obligations under this contract. However, this is only possible if the limits of budget obligations for the corresponding sub-item of KOSGU are not fully selected. Please note that accepting budgetary obligations in excess of the established limits is not allowed.

Filling out form 0503128"Report on accepted budgetary commitments" (section 1)

In accordance with Order of the Ministry of Finance of Russia dated December 28, 2010 N 191n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on budget execution budget system Russian Federation" (with amendments and additions) form 0503128 is included in the semi-annual and annual reports(the chief manager has the right to set his own periods for current control) for state-owned, budgetary and autonomous institutions. Many questions arise when filling out this form, let’s try to figure it out. Firstly, let's start with the fact that this form completed prior to year-end closing operations. Column 4 fills in the indicators for the corresponding analytical accounts of account 0 503 15 000 “Received budgetary allocations of the current financial year” (for government institutions), for budgetary and autonomous institutions the indicators for account 0 506 00 000 “Right to assume obligations” are taken into account in accordance with the approved plan for the financial and economic activities of the institution. Column 5 is filled in based on the debit of account 0 501 05 000 “Received limits of budget obligations”. For budgetary and autonomous institutions, columns 4 and 5 are the same. You can check it with column 5 of form 0503127. Column 6 is filled out based on the credit of account 0 502 01 000 “Accepted obligations”. Column 8 is filled out on the basis of account 0 502 02 000 “Accepted monetary obligations”. Let's consider the moment when at the beginning of the year there were accounts payable and receivable: it is necessary to increase budgetary and monetary obligations by the amount of accounts payable, and accordingly reduce budgetary and monetary obligations by the amount of accounts receivable. This is important as it will affect the correct completion of this report. In accounting at the beginning of the year, it is also necessary to reflect - to accept budgetary and monetary obligations from allocated funds in the amount of accounts payable and to reduce budgetary and monetary obligations by the amount of accounts receivable. In column 10, cash execution must be checked with column of form 0503127. Column 11 is filled in as the difference between columns 6 and 10. Column 12 is filled in as the difference between columns 8 and 10. The indicators in column 12 are the amount of the institution's accounts payable.
In conclusion, we note that all controversial issues that arise in an institution regarding the accounting for the acceptance of budgetary and monetary obligations must be reflected in the accounting policies so that the inspection authorities have fewer questions.

A.Yu. Shikhov,
expert editor of the Publishing House "Accountant's Adviser"

The information collected by institutions on 500 accounts is a very important tool for monitoring the financial and economic activities of the institution. In 2016, after changes were made to accounting instructions, accountants need to remember some new features of reflecting information on expense authorization accounts.

Purpose

According to paragraph 308 of the Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), the accounts of Section VI “Authorization of Expenses” economic entity» are intended for accounting by institutions, financial authorities:
· indicators of budgetary allocations, limits of budgetary obligations,
· forecast indicators for budget revenues,
·amounts of approved planned indicators of income and expenses for income-generating activities (plan of financial and economic activities of the institution), indicators for income (receipts) and expenses (payments),
· as well as obligations (monetary obligations) accepted by institutions for the current (next; first year following the next; second year following the next) financial year.
Analytical accounting of operations to bring the indicators of budget allocations, limits of budget obligations, approved estimated (planned, forecast) assignments and accepted obligations, in particular, by state (municipal) institutions is carried out on the appropriate accounts of Section VI of Instruction No. 157n in the context of the structural divisions (branches) subordinate to them ), including those that are not legal entities (clause 313 of Instruction No. 157n).
In accordance with paragraph 314 of Instruction No. 157n, accounting for transactions with budget allocations, limits of budget obligations, approved budget (planned) assignments and obligations (monetary obligations) accepted by the institution is carried out on the basis of primary documents (accounting documents) established by the financial authority of the relevant budget (institution ) with reflection of correspondence on the corresponding accounts for the authorization of budget expenses provided for the corresponding type of institutions by Instruction No. 157n.
Let us also recall that, according to paragraph 21 of Instruction No. 157n, in the 24th–26th digits of the account number of the Working Chart of Accounts, in particular:
It is obvious that changes in the account number of the institution’s Working Chart of Accounts will soon affect not only KOSGU, but also other budget classification codes.
The application of the 500 accounts of Section VI “Authorization of expenses of an economic entity” of Instruction No. 157n varies somewhat depending on the type of institution. The features of such differences are due, in particular, to changes in legislative and regulatory framework that occurred in 2015.

State institutions

Let us recall that the latest changes to the Instructions for Budget Accounting (approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n; hereinafter referred to as Instruction No. 162n) were made by Order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n (hereinafter referred to as Order No. 184n). However, in August 2015, changes were also made to Instruction No. 162n by departmental order No. 127n dated August 17, 2015 (hereinafter referred to as Order No. 127n), which, in particular, affected the accounts of the expense authorization section.
Pay attention! According to the current edition of Instruction No. 162n, accounting on most 500 accounts is carried out in the context of the corresponding analytical accounts. At the same time, in the Chart of Accounts for Budget Accounting (as amended by Order No. 184n), the 500th accounts are given without analytical accounts (Table No. 1).

Table No. 1

Chart of accounts for budget accounting (excerpt)

Financial activities budgetary institutions is carried out in accordance with the Financial and Economic Activity Plan, which is approved by the founder.

To summarize information on the progress of the budgetary institution’s implementation of the estimated (planned) assignments approved by the Financial and Economic Activity Plan, including the acceptance and (or) fulfillment of obligations (monetary obligations) accepted by the institution for the current (next, first year, next following, second year following the next) financial year, the accounts of section. 5 “Authorization of expenses” (clause 161 of Instruction No. 174n)

To take into account the obligations (monetary obligations) accepted by a budgetary institution, the following terms and concepts are used (clause 308 of Instruction 157n):

• obligations of an institution - stipulated by law, other regulatory legal act, contract or agreement, the obligations of a budgetary institution, autonomous institution to provide in the relevant year to an individual or legal entity, other public legal entity, subject international law funds of the institution;
• monetary obligations - the obligation of an institution to pay certain funds to the budget, an individual and a legal entity in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the legislation of the Russian Federation, another legal act, the terms of a contract or agreement.

According to para. 2, paragraph 318 of Instruction No. 157n, accounting for accepted obligations and monetary obligations by a budgetary institution is carried out on the basis of documents confirming their acceptance.

The list of documents confirming the acceptance of obligations (monetary obligations) and the moment of their acceptance is established by the institution in the Accounting Policy.

Accounts used to record obligations assumed by a budgetary institution

Accounting for indicators on the acceptance of obligations (monetary obligations) by a budgetary institution is carried out: 1. on account 0 502 01 000 “Accepted obligations”, which is intended to summarize information on accepted obligations for the current (next, first year following the next, second year following the next next) financial year. T are reflected on the specified account (clause 311 of Instruction No. 157n). as well as the amount of changes made to accepted obligations
2. on account 0 502 02 000 “Accepted monetary obligations”, which is intended to summarize information about accepted monetary obligations for the current (next, first year following the next, second year following the next) financial year. The said account also reflects the amounts of changes made to accepted monetary obligations (clause 311 of Instruction No. 157n).

Transactions on these accounts are grouped by KOSGU codes provided for in the financial and economic activity plan.

Analytical accounting of obligations (monetary obligations) accepted by a budgetary institution is kept in the obligation registration journal (f. 0504064). The journal indicates the name, number and date of the document providing the basis for accepting the obligation, the accounting account number and amount, the date of registration of the obligation and the date of deregistration.

At the end of the current financial year, if there are unfulfilled obligations in the next financial year, they must be taken into account for the next financial year in the amount planned for execution. The transfer of indicators is carried out on the first working day of the current year on the basis of a certificate f. 0504833.

According to paragraph 167 of Instruction No. 174n, the acceptance of obligations by a budgetary institution is reflected in the following correspondence of accounts:

Accepted obligations of a budgetary institution

The indicators of accepted budgetary obligations of a budgetary institution include:

• obligations under contracts (agreements) that were accepted in previous years and not fulfilled as of the beginning of the current financial year, and are subject to execution in the current financial year;
• obligations to pay wages to employees;
• obligations to pay other benefits to employees in accordance with employment contracts and the legislation of the Russian Federation, which are envisaged for execution in the current financial year;
• obligations to make mandatory payments to the budgets of the budget system of the Russian Federation (taxes, duties, contributions, fees and other payments), which are scheduled for execution in the current financial year;
• obligations to compensate for damage caused by the institution during its business activities, for other payments that have entered into legal force by a court decision and are envisaged for execution in the current financial year;
• other expenditure obligations.

The grounds for a budgetary institution to accept obligations are:

• concluded agreement (contract), which must be signed and sealed by both parties;
• for settlements with accountable persons - written statements of accountable persons approved by the head of the institution with further adjustment to the amount of expenses incurred according to the advance report accepted and approved by the head;
• calculation of wages and social contributions for a certain period (month).

The acceptance of obligations by a budgetary institution is confirmed by the following documents: a concluded agreement, an expenditure cash order for the issuance of an accountable amount, an advance report, a statement of accrued wages.

Based on these documents, an accounting entry is made for the acceptance of obligations:

• the date of the contract for the full cost of the contract;
• simultaneously with the execution of an expenditure cash order for the issuance of funds for reporting;
• date of acceptance of the advance report for accounting;
• the last day of the month for which wages were accrued.

Monetary obligations accepted by a budgetary institution

Monetary obligations assumed by a budgetary institution are reflected when, under the terms of an agreement or in accordance with laws and other regulations, the institution has an obligation to pay funds for accepted obligations.

Indicators of accepted monetary obligations include:
1) regarding settlements with counterparties in the context of recipients of advance payments (counterparties):
a) based on account data and 0 206 00 000 “Settlements on advances issued” (the difference in debit turnover, reflecting the receipt of funds by counterparties, and credit turnover, reflecting returns of advance payments issued in the current period and (or) offsets of advance payments in payment of accrued liabilities (accepted) in the current period) - advance payments provided in the current period for accepted obligations minus the refunds of these advance payments made. The balances of advance payments issued, listed at the beginning of the current period in accounts 0 206 00 000 “Settlements on advances issued,” as well as credit turnover that changes these calculations, are not included in the indicators of accepted monetary obligations for the current period;
b) based on the credit turnover of accounts 0 302 00 000 “Settlements for accepted obligations” - accrued monetary obligations that are subject to fulfillment in the current financial year. Credit and debit turnovers, which reflect an increase (decrease) in accounts payable for accepted monetary obligations on account of advance payments of previous years, are not included in the indicators of accepted monetary obligations for the current period;
c) based on debit turnover 0 302 00 000 “Settlements for accepted obligations”, 0 304 02 000 “Settlements with depositors”, 0 304 03 000 “Settlements for deductions from wage payments” - accepted monetary obligations of previous years, fulfilled in current period;
2) regarding settlements with accountable persons in the context of accountable persons:
a) based on debit turnover on accounts 0 208 00 000 “Settlements with accountable persons” minus credit turnover on accounts 0 208 00 000 “Settlements with accountable persons” - funds received by accountable persons minus the return of advance payments issued in the current period;
b) based on debit turnover on accounts 0 208 00 000 “Settlements with accountable persons” - funds received in the current period by accountable persons to compensate for overexpenditures of previous years.
The balances of advance payments issued to accountable persons, which are listed at the beginning of the reporting year in accounts 0 208 00 000 "Settlements with accountable persons", as well as credit turnover that changes these calculations, are not included in the indicators of accepted monetary obligations of the current period;
c) in terms of calculations for mandatory payments to the budgets of the budget system of the Russian Federation on the basis of analytical data in the context of payments to the budgets of the budget system of the Russian Federation:
- based on credit turnover of accounts 0 303 00 000 “Calculations for payments to budgets” (0 303 02 730 - 0 303 13 730) - payments accrued in the current period (taxes, duties, fees, contributions and other obligatory payments);
- based on the debit turnover of accounts 0 303 00 000 “Calculations for payments to budgets” (0 303 02 830 - 0 303 13 830) - obligations to pay payments from previous years, which are recorded at the beginning of the current year and fulfilled in the current period.
Indicators of settlements for overpaid payments, which are listed at the beginning of the current period in accounts 0 303 00 000 "Settlements for payments to budgets", as well as credit turnovers that change these calculations, are not taken into account in accepted monetary obligations of the current period.
The basis documents for a budgetary institution to accept monetary obligations are:
- advance payment to the supplier;
- act of completed work (services);
- waybill confirming the fact of receipt of the goods;
- expense cash order for the issuance of accountable amounts;
- advance report;
- payroll calculation for a certain period (month).
Based on these documents, an accounting entry is made for accepting monetary obligations:
- the date of the signed certificate of completion of work (services), invoice; the date of the advance payment transferred to suppliers;
- simultaneously with the execution of an expenditure cash order for the issuance of funds for reporting;
- simultaneously with the acceptance of the advance report for accounting;
- the last day of the month for which wages are accrued.

An example of reflecting transactions for accepting obligations (monetary obligations)

The budgetary institution has been allocated a targeted subsidy for carrying out overhaul buildings in the amount of 940,000 rubles. This amount was transferred to the institution’s personal account opened with the OFK. According to the terms of the contract concluded with the contractor, an advance payment in the amount of 282,000 rubles must be transferred to him. (30%). Upon completion of the work, a certificate of completion was signed, after which the institution transferred the remaining amount.

In accounting, these transactions will be reflected as follows.

The article is current as of May 2015.

Natalia Smolina

Expert methodologist of the service quality control and methodology department

To pay expenses, government agencies accept and fulfill budgetary and monetary obligations. Such operations are classified as authorization of budget expenditures. Read the article about how to take into account budget obligations.

Budgetary obligations are expenditure obligations to be fulfilled in the corresponding financial year.

Budget expenditures are authorized by the Russian Treasury. They do this to control the targeted and effective use of budget funds.

The authorization of budget expenditures goes through four stages:

The PBS accepts budgetary obligations when it enters into government contracts or other agreements with organizations and citizens. Accept obligations within the amount of limits of budgetary obligations (LBO), which the manager approved and communicated to the institution.

Without dedicated LBOs, it is impossible to plan and begin procurement. But there are exceptions.

If the PBS fulfills public regulatory obligations, they are accepted within the limits of the reported budgetary allocations.

Record transactions to authorize budget expenditures in the following accounts:

501.00 “Limits on budgetary obligations” – registration of limits on budgetary obligations;
503.00 “Budget appropriations” – acceptance of budget appropriations for accounting;
502.00 “Liabilities” – accounting for budgetary and monetary obligations.

In this case, in the 22nd digit of the account number, indicate the analytical accounting code of the corresponding financial year:

1 – current;
2 – next;
3 – second year following the current one;
4 – third year following the current one;
9 – another regular year outside the planning period.

The procedures for accepting budgetary and monetary commitments are stages of budget execution for expenditures. Register budgetary and monetary obligations with the Treasury authorities. For recipients of federal budget funds, the procedure is established by order of the Ministry of Finance of Russia No. 221n.

Keep records of budgetary and monetary obligations using documents that confirm their acceptance. See the list of documents in the table (approved by Order of the Ministry of Finance of Russia No. 221n).

In the current financial year, accept obligations taking into account the accepted, accepted and unfulfilled obligations of previous years.

Among the accepted budgetary obligations of the current financial year include expenditure obligations that will be fulfilled in the current year. Also include budget obligations of previous years that were accepted but not fulfilled.

Keep records of accepted budget obligations on the basis of supporting documents. Take into account budgetary obligations only within the limits of the LBO or budgetary allocations communicated to them.

In budget accounting, reflect the obligations:

For the payment of salaries (salary, remuneration, allowances) to employees - in the amount of LBOs approved for the year;
for payment to employees, civil servants, military personnel, other categories of employees of travel expenses, other payments (including daily allowances, traveling allowances, etc.) in accordance with employment contracts, service contracts - in the amount of accrued obligations or payments;
for public regulatory obligations to individuals - in the amount of accrued public regulatory obligations (payments);
for the transfer of obligatory payments to the budget: taxes, fees, duties, contributions and other payments - in the amount of accrued payments;
for subsidies to organizations, entrepreneurs and citizens - producers of goods, works, services according to regulatory legal acts, budgetary and autonomous institutions: - in the amount of concluded contracts (agreements) on the provision of subsidies - unless another basis is provided for by regulatory legal acts; – in the amount of LBO of the corresponding budget for the specified purposes – if contracts or agreements have not been concluded;
for other expenditure obligations - in the amount of obligations that are confirmed by documents.

To accept obligations, reflect them on the accounts:

502.01 "Accepted obligations";
502.07 “Obligations Accepted”;
502.09 “Deferred obligations.”

Let's look at the table in which cases to use accounts to record liabilities:

Record monetary obligations in account 502.02 “Accepted monetary obligations.”

Pay your financial obligations within the agreed limits:

Budgetary allocations – for public regulatory obligations;
LBO – for other monetary obligations.

For settlements with counterparties (except for settlements with accountable persons and payments to the budget), accept obligations in the context of recipients of advance payments based on:

Data from analytical accounts: account 206.00 (difference between debit and credit turnover) - advance payments on accepted budget obligations minus refunds of these advances. Do not include the balances of advances issued (listed at the beginning of the period) on account 1.206.00.000 and credit turnover that changes the indicated calculations for the current period;
credit turnover of the corresponding analytical accounts, account 302.00 – accrued (accepted) monetary obligations to be fulfilled in the current financial year. Do not include credit and debit turnovers that reflect changes in accounts payable for monetary obligations accepted in the current period against advance payments of previous years;
debit turnover of the corresponding analytical accounts of account 302.00, account 304.02, account 304.03 - monetary obligations of previous years fulfilled in the current period.

For settlements with accountable persons (in the context of accountable persons), accept obligations on the basis of:

Data on the corresponding analytical accounts of account 208.00 (debit turnover minus credit turnover) - funds received by accountable persons minus the return of advance payments issued in the current period. The method of payment of funds does not matter;
debit turnover on the corresponding analytical accounts of account 208.00 - funds received by accountable persons in the current period to compensate for overexpenditures of previous years.

Do not include the balances of advances issued, which are listed at the beginning of the reporting year in account 208.00, as well as credit turnover that changes these calculations.

For mandatory payments to the budgets of the budget system (in terms of payments), accept on the basis of:

Credit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.730–1.303.13.730) - payments accrued in the current period - taxes, fees, duties, contributions and other obligatory payments;
debit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.830–1.303.13.830) - obligations to transfer payments from previous years, which are listed at the beginning of the current year, fulfilled in the current period.

Do not take into account the indicators of settlements for excessively transferred payments, which are recorded at the beginning of the current period in account 303.00, as well as credit turnover that changes these calculations.

Accept expenses for servicing debt obligations based on analytical data for the relevant accounts of account 301.00 in the amount of:

Credit turnover – obligations accrued (accepted) in the current period that are subject to fulfillment in the current financial year;
debit turnover – obligations of previous years fulfilled in the current period for expenses on servicing debt obligations.

Reflect the occurrence of monetary obligations in accounting on the basis of supporting documents. For example this:

Invoice, delivery and acceptance certificate, invoice – for delivery of goods;
act of work performed (services provided), invoice, invoice - if work was performed or services were provided;
writ of execution - writ of execution, court order;
other documents provided for by law that confirm the occurrence of monetary obligations. For example, universal deed of transfer.

Reflect the acceptance of monetary obligations, as well as the amount of changes made upward or downward, with the following entries:

An example of how to reflect budgetary and monetary obligations accepted in the current financial year in accounting:

In January, the government agency Alpha posted a notice of an electronic auction for the purchase of equipment. NMCC of the contract – 580,000 rubles. As a result of the auction, Alpha entered into a contract with OJSC Manufacturing Company Master for the amount of 560,000 rubles.

According to the accounting policy, the Alpha institution takes into account the following obligations:

Accepted - on the basis of a competitive procurement notice posted in the Unified Information System;
accepted – on the basis of a concluded contract;
cash - on the basis of a delivery note confirming the transfer of ownership of the property.

The institution's estimate for KOSGU is not detailed. In accounting, Alpha's accountant accepted obligations with the following entries:

The generated transaction log looks like this:

Make sure that payments for contracts are made according to those expense type codes for which limits on budgetary obligations have been adopted. Otherwise, in lines 11 and 12 of the report there will be indicators with “minus” indicators. And when submitting the report, a report will be issued with a critical error.

Example. In the first half of the year, an accountant of a state-owned institution accrued salaries to staff in the amount of 220 thousand rubles:

In addition, the institution entered into an agreement for the supply of fixed assets according to the capital expenditures of 242 - 200 thousand rubles, and for the capital expenditures of 244 - 320 thousand rubles. Limits on budgetary obligations were adopted: – CVR 121 – 500 thousand rubles; – CVR 242 – 300 thousand rubles; – KVR 244 – 700 thousand rubles. However, by mistake, the entire payment went through KVR 242. When generating a report on form 0503128, there was a misgrading. And when uploaded to the treasury authority’s website, a protocol was released containing a critical error.

IN separately public, public regulatory and monetary obligations are distinguished.

These are the expenditure obligations of a public legal entity stipulated by law, other regulatory legal act to an individual or legal entity, other public legal entity, subject to execution in the amount established by the relevant law, other regulatory legal act or having the procedure for its determination (calculation) established by the said law, act , indexing).

Provide financial support for the fulfillment of public obligations to institutions in the form of LBO (within the limits of received budgetary allocations). Such financial support is not included in the standard costs for the provision of public services in accordance with state assignments.

An example of reflecting in budget accounting the communication of limits on budget obligations for delegated powers to subordinate institutions:

The Ministry transfers powers to implement public obligations to an individual, subject to execution in in cash, on social Security orphans and children left without parental care to the relevant budgetary (autonomous) institutions.

The total volume of limits on budgetary obligations provided to the ministry for these purposes is 12,000,000 rubles.

The accountant made the following entries in the accounting:

Debit KRB.1.501.11.262 Credit KRB.1.501.12.262
– 12,000,000 rub. – the amounts of the limits of budget obligations to the ministry have been brought to light;
Debit KRB.1.501.12.262 Credit KRB.1.501.14.262
– 12,000,000 rub. – the amounts of the limits of budget obligations were transferred to educational institutions.

How a budgetary institution can reflect public obligations Budgetary and autonomous institutions can receive the authority to fulfill public regulatory obligations on behalf of government authorities. For example, material support for orphans.

Financial support for these powers is provided in the manner established by:

For institutions of constituent entities of the Russian Federation - executive authorities of constituent entities of the Russian Federation;
for municipal institutions - local government bodies;
For federal institutions– Decree of the Government of the Russian Federation No. 590.

To fulfill public regulatory obligations to citizens, the institution needs to open a personal account to record transactions under the transferred powers of the recipient of budget funds (personal account code - 14) (clause 5, article 9.2 of Law No. 7-FZ, clause 8 of the Rules approved by the Decree of the Government of the Russian Federation No. 590).

Budgetary and autonomous institutions reflect operations to fulfill public regulatory obligations to citizens in budgetary accounting and reporting. To do this, use Instruction No. 162n. Reflect such transactions in separate accounting registers (general ledger).

Financial support for public regulatory obligations is provided to institutions in the form of limits on budgetary obligations (LBO). Such financial support is not included in the standard costs for the provision of public services in accordance with government assignments.

When accounting for LBO, take into account the code of the type of financial support (KFO) - 1 “Activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activities)” (clause 21 of the Instructions to the Unified Chart of Accounts No. 157n).

Reflect the received LBOs (regardless of the type of institution) on account 1.501.05.000 “Received limits of budget obligations” (clause 136 of Instruction No. 162n). Keep analytical records of account transactions in the card for recording limits of budget obligations (budget allocations) (form 0504062) (clause 129 of Instruction No. 162n).

These include public obligations to an individual that are subject to execution in monetary form in the amount established by the relevant law, other regulatory legal act or have established order its indexing.

The exception is payments to an individual provided for by the status of state (municipal) employees, as well as persons holding government positions in the Russian Federation, state positions in the constituent entities of the Russian Federation, municipal positions, employees of budgetary institutions, military personnel undergoing military service conscripts (having the status of military personnel undergoing military service upon conscription), persons studying (pupils) in state (municipal) educational institutions.

Monetary obligations provide for the obligation of the recipient of budget funds to pay the budget, physical and legal entities at the expense of budget funds, certain funds in accordance with the fulfilled conditions of a civil transaction concluded within the framework of his powers, or in accordance with the provisions of the law, other legal act, terms of a contract or agreement.