Instruction No. 25n establishes a uniform procedure for maintaining accounting records in government bodies, management of state extra-budgetary funds, management of territorial state extra-budgetary funds, local government, and budgetary institutions.
Budget accounting is an orderly system of collecting, registering and summarizing information in monetary terms about the state of financial and non-financial assets and liabilities of the Russian Federation, its constituent entities and municipalities (bodies: state authorities, management of state extra-budgetary funds, management of territorial state extra-budgetary funds, local government and budgetary institutions created by them (hereinafter referred to as institutions)) and operations leading to changes in the above assets and liabilities.
The regulatory framework for budget accounting consists of: the Federal Law “On Accounting”, Instruction No. 25n, budget legislation and other regulations of the Russian Federation. Budget accounting is carried out on the basis state accounting policy, which is implemented through:
Chart of accounts for budget accounting (Appendix 1);
the procedure for reflecting operations on the execution of budgets of the budget system of the Russian Federation in budget accounting accounts;
the procedure for recording by the bodies providing cash services for the execution of budgets, operations for cash services for the execution of budgets in budget accounting accounts;
correspondence of budget accounting accounts;
other issues of organizing budget accounting.
All operations carried out by institutions are documented with primary documents given in Appendix 2 to Instruction No. 25n. To maintain budgetary accounting, institutions use registers containing the mandatory details and indicators given in Appendix 3 to Instruction No. 25n.
Forms of budget accounting registers that take into account the specifics of the execution of the corresponding budget of the budget system of the Russian Federation, as well as the rules for their maintenance, are approved by the body organizing the execution of the corresponding budget of the budget system of the Russian Federation.
Data from primary accounting documents verified and accepted for accounting are systematized by dates of transactions (in chronological order) and reflected in a cumulative manner in budget accounting registers. Let's list them:
Journal of transactions on the "Cash" account;
Journal of transactions with non-cash funds;
Journal of settlement transactions with accountable persons;
Journal of settlements with suppliers and contractors;
Log of transactions with debtors for income;
Journal of wage settlement transactions;
Journal of transactions on disposal and transfer of non-financial assets;
Journal for other transactions;
Main book.
Entries in the transaction logs are made as transactions are performed, but no later than the next day after receipt of the primary accounting document, both on the basis of individual documents and on the basis of a group of similar documents. The correspondence of accounts in the transaction journal is recorded depending on the nature of the transactions on the debit of one account and the credit of another account.
The transaction journals are signed by the chief accountant and the accountant who compiled the transaction journal. At the end of the month, account turnover data from the transaction journals is recorded in the General Ledger.
Correction of errors found in budget accounting registers is carried out in the following order:
an error for the reporting period that was discovered before the presentation of the balance sheet and does not require changing the data in the transaction journals is corrected by crossing out the incorrect amounts and text with a thin line so that the crossed out can be read, and writing the corrected text and amount above the strikethrough (at the same time in the budget register accounting in which an error is corrected, the inscription “Corrected” is written in the margins opposite the corresponding line signed by the chief accountant);
an erroneous entry discovered before the presentation of the balance sheet and requiring changes in the journal of transactions, depending on its nature, is corrected using the “red reversal” method and is accompanied by an additional accounting entry of the last day of the reporting period;
An error discovered in the budget accounting registers for a reporting period for which financial statements have already been submitted in the prescribed manner is corrected using the “red reversal” method and is accompanied by an additional accounting entry with the date the error was discovered.
Additional accounting entries for correcting errors, as well as corrections using the “red reversal” method, are drawn up with a Certificate (f. 0504833), which indicates the number and date of the corrected transaction log, document, and the rationale for making the correction.
At the end of each reporting month, the primary accounting documents related to the relevant transaction journals must be selected in chronological order and bound together. With a small number of documents, binding can be done over several months into one folder (file). On the cover you should indicate the name of the institution, the name and serial number of the folder (case), the reporting period - year and month, the initial and last numbers of the transaction logs, the number of sheets in the folder (case).
In the event of loss or destruction of primary accounting documents and budget accounting registers, the head of the institution appoints by order a commission to investigate the reasons for their loss or destruction. If necessary, representatives of investigative authorities, security and state fire supervision are invited to participate in the work of the commission. The results of the commission’s work are documented in an act approved by the head of the institution. A copy of the act is sent to a higher institution.
The inventory of property, financial assets and liabilities is carried out by the institution in accordance with the regulatory legal acts of the Ministry of Finance of the Russian Federation, namely in accordance with the Federal Law “On Accounting”.
Institutions, like organizations of any other organizational and legal forms, must carry out inventory of property and liabilities to ensure the reliability of accounting and reporting data. The procedure and timing of the inventory of property and liabilities are determined by the head of the organization, with the exception of specially specified cases when the inventory is mandatory. For property whose inventory was carried out on October 1 or later, it is not necessary to carry out a repeated inventory before preparing annual reports.
Based on the results of the inventory, an inventory or inventory report is drawn up. Next, the inventory results are checked against the accounting data. If inaccuracies are identified regarding the property being inspected, comparison statements are drawn up. During the inventory, surpluses and shortages of fixed assets, intangible assets, inventory items, and cash may be identified. In addition, errors in the valuation and classification of these assets may be discovered. In this case, appropriate corrections are made to the accounting records.
In budgetary institutions, mutual offset of surpluses and shortages resulting from re-grading can be carried out only for assets acquired through the same source of financing. The procedure for processing the results of such an offset is established by the Federal Law “On Accounting” and the Methodological Guidelines for Inventory of Property and Financial Liabilities. They must be reflected in the comparative statement of inventory results and the statement of results identified by the inventory.
Automation of budget accounting is based on a single interconnected technological process for processing primary accounting documents and reflecting transactions in the relevant sections of the Chart of Accounts for budget accounting.
In conditions of comprehensive automation of budget accounting in an institution, operations are formed in the databases of the software package used. When transferring budget accounting registers to paper media, it is allowed to differ in the output form of the document (machineogram) from the approved form of the document, provided that the details and indicators of the machinegram contain the corresponding details and indicators of the budget accounting registers provided for by Instruction No. 25n and the approving document of the relevant body organizing budget execution .
Reflection of transactions when maintaining budgetary accounting by institutions is carried out in accordance with the Chart of Accounts for budgetary accounting established by Instruction No. 25n.
Number balance sheet account Chart of accounts budget accounting consists of 26 bits. When forming it, the following structure is used:
budgetary activities - 1;
income-generating activity - 2;
activities with funds at temporary disposal - 3;
1-17th categories - code for classification of income, departmental, functional classification of budget expenditures, classification of sources of financing budget deficits;
18th digit - activity code:
19-21st digits - synthetic account code of the budget accounting chart of accounts;
22-23rd digits - code of the analytical account of the budget accounting chart of accounts;
24-26th digits - code for the classification of operations of the general government sector.
Digits 18-23 form the budget accounting account code. State authorities, management of state extra-budgetary funds, management of territorial state extra-budgetary funds, local self-government are allowed to enter the Chart of Accounts of categories into the analytical account code to obtain additional information necessary for internal users.
In addition, in the absence of transactions reflecting the activities of institutions in the correspondence of budget accounting accounts, the main managers of budget funds have the right to determine the correspondence of accounts necessary for reflection in budget accounting to the extent that does not contradict Instruction No. 25n.
At the end of the reporting financial year, turnover on accounts reflecting increases and decreases in assets and liabilities are not transferred to the budget accounting registers of the next financial year.
On off-balance sheet accounts of the Chart of Accounts of Budget Accounting values that are temporarily located in the institution and do not belong to it are taken into account (rented fixed assets, material assets accepted for safekeeping or processing), as well as strict reporting forms, vouchers to rest homes and sanatoriums, etc.
Accounting for off-balance sheet accounts is carried out using a simple system. Instruction No. 25n allows budgetary institutions to introduce additional off-balance sheet accounts to ensure their management accounting.
All inventory assets, as well as leased fixed assets recorded on off-balance sheet accounts, are inventoried in the manner and within the time limits established for assets recorded on the balance sheet.
It should be noted that all operations on the movement of funds in the institution’s bank accounts in budget accounting are duplicated by transactions in off-balance sheet accounts 17 “Receipts of funds to the institution’s bank accounts” and 18 “Outflows of funds from the institution’s bank accounts.” These accounts are maintained taking into account the budget classification codes of the Russian Federation. The first is intended to account for receipts of funds, their return, as well as receipts of budget funds from the main managers (managers) to recipients of budget funds, reflected in correspondence with the credit of account 020103610 “Disposals of funds of the institution in transit”, the corresponding analytical accounts of account 030404000 “Internal settlements between the main managers (managers) and recipients of funds.” The second account reflects the withdrawal of funds from the bank accounts of institutions, as well as their restoration. Analytical accounting for these accounts is maintained in a multigraph card.
Despite the fact that the Accounting Regulations “Accounting Policy” (PBU 1/98), approved by Order of the Ministry of Finance of Russia dated December 09, 1998 No. 60n, does not apply to public sector institutions, nevertheless, comply with the requirement of the Federal Law “On Accounting” » All organizations are obliged. In addition, a budgetary institution needs to keep records for tax purposes, since it is a taxpayer in accordance with the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). In this regard, the issue of creating accounting policy for public sector institutions.
This general organizational and administrative document should consolidate the necessary provisions for the purposes of both accounting and tax accounting and resolve certain issues of the organizational and managerial nature of the activities of budgetary institutions. Before starting to create an accounting policy for a budgetary institution, it is necessary to prepare and then put into effect the following administrative documents:
1. Order (instruction) of the head of the organization on persons entitled to receive sums of money for reporting purposes.
2. Order (instruction) of the manager on the procedure and deadlines for reporting on amounts issued for reporting.
3. Order (instruction) of the head on the implementation of the institution’s document flow schedule.
4. Order (instruction) of the manager on persons who have the right to sign on invoices.
5. Order (instruction) of the manager to establish the days for payment of wages.
These and other documents may form the basis of the first section of the institution’s accounting policy, entitled “General Provisions,” which may include the following items.
1. Approximate accounting regulations, which defines the place of the accounting service in the organization’s management system, the powers of the chief accountant, the structure of the accounting department, the functions performed, the rights and responsibilities of the chief accountant and responsibility for the organization and maintenance of accounting.
2. Job descriptions for accounting department specialists, which will help solve the problem of blurring the functions of the accounting service and assessing the labor contribution of specific employees.
3.Working Chart of Accounts and set of standard business transactions, in which it is possible to consider the accounts used by groups or record business transactions on accounting accounts in separate accounting blocks. The significance of this document lies in the fact that Instruction No. 25n determined the general procedure for making accounting entries without detailed consideration of the industry specifics of the activities of most budgetary organizations.
4. List of forms of primary accounting documents used to formalize business transactions. Despite the fact that Appendix 2 to Instruction No. 25n contains a list of unified forms of accounting documentation, in practice additional documents are often used confirming the facts of economic activity (if there are no unified forms for these operations), it should be remembered that according to the Federal Law “ “On accounting” document must contain mandatory details. In this regard, it is necessary to identify the forms used by the institution in the course of its activities, placing them in accounting groups: fixed assets, inventories, labor and wages, cash, settlements, general accounting forms. In addition, it is also necessary to determine which documents can be used as primary documents for tax accounting purposes.
5. List of transaction logs, cumulative statements and additional registers used in accounting by the organization. Appendix 3 to Instruction No. 25n provides only a list of recommended budget accounting registers. Due to the specific nature of the activities of individual budgetary organizations, there is a need to finalize the proposed forms of documents, to determine mandatory details and indicators, as well as for the organization to develop its own specific registers. Approved register forms can also be grouped by accounting areas.
6.Document flow schedule for the institution, the development of which is an important organizational point; As a generalization, we can suggest the form given in table. 1.
Table 1
Document flow schedule
Untitled document
7. The procedure for storing the accounting archive and the nomenclature of files.
8. Technology for processing accounting information and methods for assessing types of property and liabilities. This provision is undoubtedly based on Instruction No. 25n, however, it is advisable to determine accounting issues related to the sectoral specifics of the institution’s activities (for example, calculating and accounting for the cost of products produced or services provided).
9. The procedure for conducting an inventory of balance sheet items.
10.The procedure for internal control over business operations. This procedure should ensure the appropriate use of budgetary funds and funds received from extrabudgetary sources, as well as their safety. This document is intended to address the following issues:
timely and correct preparation of primary documents and their submission to the accounting department within the time limits established by the document flow schedule;
timely posting of received assets, as well as their write-off;
carrying out a set of measures to ensure the safety and proper use of fixed assets and other valuables (list in detail);
timely reconciliation of accounting data with operational accounting data from financially responsible persons;
timely conduct of periodic inventories of cash and other valuables (set specific deadlines);
provision of conditions for storing funds and monetary documents.
A separate section of the accounting policy is “Tax accounting policy”, and it is advisable to devote a separate subsection to each tax and fee. It is necessary to describe all tax payments for which this budgetary institution has an obligation. Moreover, each subsection must begin in accordance with Art. 17 of the Tax Code of the Russian Federation with the disclosure of mandatory elements of taxation.
1. Value added tax. It is necessary to indicate which operations of the institution are taken into account for the purposes of value added tax (hereinafter referred to as VAT), and which are exempt from it in accordance with Art. 145, 149 Tax Code of the Russian Federation; establish the moment of determining the tax base for taxation purposes in accordance with Art. 167 Tax Code of the Russian Federation; determine the procedure for the distribution of “input” VAT; describe which accounting records will confirm VAT accounting. It is important to point out that accounting for all VAT amounts is carried out only on the basis of invoices (Article 169 of the Tax Code of the Russian Federation). All organizations, including budget ones, are required to maintain a Journal of invoices received. Moreover, it is advisable to organize separate accounting of VAT amounts regardless of the source of payment (budget or extra-budget).
2. Personal income tax(hereinafter referred to as personal income tax). In addition to reflecting the mandatory elements, it is advisable to indicate the forms and systems of remuneration of workers accepted in the institution. Moreover, both for budgetary and extra-budgetary activities, especially in relation to all possible incentive payments and allowances. For budgetary activities, this is usually regulated by order of a higher organization or ministry. In extra-budgetary direction, the organization has the right according to Art. 135 of the Labor Code of the Russian Federation independently establish forms and systems of remuneration, and for taxation purposes an economic justification for any kind of expenses is also necessary.
In this subsection, you can determine the composition and procedure for providing tax deductions for personal income tax in accordance with Art. 218, 220, 221 Tax Code of the Russian Federation. Applications may include the Regulations on bonuses, a collective agreement, forms of employment contracts, and a form of pay slip.
3. Unified social tax(hereinafter - UST). As shown above, at the beginning of each subsection, the mandatory elements of taxation should be defined with reference to regulations, and with regard to the Unified Social Tax, the procedure for forming the tax base should be disclosed in more detail; indicate which payments to individuals are taxable and which are not. For example, payments made from profits remaining after paying income tax are not subject to unified social tax.
4.Income tax. The subsection of the accounting policy for this tax should be the most voluminous, since it is in relation to this tax that the taxpayer’s obligation to maintain tax records is established. First of all, it should be noted that tax accounting is carried out in accordance with Art. 321.1 of the Tax Code of the Russian Federation, which describes the features of tax accounting by budgetary institutions. This subsection should indicate the main methods used by the institution in relation to the calculation of income tax.
4.1. Determine the procedure for calculating income for tax purposes. All types of possible income should be listed, both related to the main and other types of activities, and received from non-operating operations. It must be remembered that targeted financing for tax purposes means financing described in Art. 251 of the Tax Code of the Russian Federation, regardless of the source of funding with which these funds are taken into account in budget accounting.
4.2. Describe the procedure for forming the consumable part, for which it is necessary:
choose a method for writing off the cost of material expenses in accordance with Art. 55 of Instruction No. 25n (you need to pay attention to the difference in the definition of material reserves according to Instruction No. 25n and material costs according to Article 254 of the Tax Code of the Russian Federation);
choose a method for calculating depreciation of fixed assets (it is important to remember the difference in the criteria for classifying objects as fixed assets for accounting and tax accounting purposes - Article 256 of the Tax Code of the Russian Federation establishes two criteria: the cost of objects and their useful life, in contrast to Instruction No. 25n, which specifies one criterion - useful life);
describe the composition of labor costs and the amounts of unified social tax accrued for the specified amount of expenses in accordance with Art. 255 Tax Code of the Russian Federation.
4.3. Disclose what reserves can be created in the institution (for paying vacations to employees, repairing fixed assets, for doubtful debts). In accordance with Art. 266 of the Tax Code of the Russian Federation, an organization has the right to form a reserve for doubtful debts. It should be noted that the amount of deductions to it is included in non-operating expenses only by organizations that use the accrual method, and the creation of such a reserve in the presence of doubtful accounts receivable is advisable.
4.4. Establish the procedure for recognizing income and expenses (cash method or accrual method). It is very important to comply with the four conditions defined in Chapter. 25 of the Tax Code of the Russian Federation regarding expenses for tax purposes:
expenses must be economically justified and justified;
expenses must be documented;
expenses must be related to income-generating activities;
expenses should not be listed in Art. 270 Tax Code of the Russian Federation.
These conditions apply to all types of expenses, and their fulfillment allows us to take into account the necessary expenses in order to reflect the actually obtained financial result of the organization’s activities and calculate income tax.
4.5. Establish a procedure for maintaining separate accounting of income and expenses by type of activity, as well as a procedure for writing off expenses related to several types of activity in accordance with Art. 321.1 NKRF.
In the appendices to the “Tax Accounting Policy” section, it is advisable to reflect the forms of documents approved by the head of the institution, used as primary documents for tax purposes and developed by the institution of tax registers.
1. What is budget accounting?
2. What regulations regulate the organization of budget accounting?
3. What are the components of government accounting policy?
4. What is the procedure for submitting, checking and correcting (if necessary) primary documents and accounting registers?
5. What accounting registers are used in budget accounting? How are they conducted?
6. What is the procedure for conducting an inventory of property and financial obligations of an institution, and recording its results?
7. What is the structure and content of the Chart of Accounts for budgetary accounting?
8. How many digits does the balance account number of the budget accounting chart of accounts contain? What is their purpose?
9. What values are taken into account in the off-balance sheet accounts of budgetary institutions? How are off-balance sheet accounts maintained?
10. What does the accounting policy of budgetary institutions include?
11. What are the features of tax accounting by budgetary institutions?
According to the amendments introduced by Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n (hereinafter referred to as Order No. 89n) to Instruction No. 157n, the procedure for applying account 209 00 “Calculations for damage to property and other income” has been adjusted. In the article, we will consider what operations this account is intended to reflect, taking into account the changes made, and we will also present the correspondence of accounts using the specified account and illustrate it with specific examples.
General provisions for the use of account 209 00
According to the new edition paragraph 220 Instructions No. 157n account 209 00 is called “Calculations for damage to property and other income.” It was previously called “Property Damage Settlement.”The purpose of this account has expanded significantly. Now account 209 00 is intended not only for accounting for calculations of the amounts of identified shortages, thefts of funds, other valuables, for the amounts of losses from damage to material assets, and other amounts of damage caused to the property of the institution, subject to compensation by the guilty parties in the manner established by the legislation of the Russian Federation, but also for accounting for:
- amounts of advance payment not returned by the counterparty in the event of termination of contracts (other agreements), including by court decision;
- amounts of debt of accountable persons that were not returned in a timely manner (not withheld from wages);
- amounts of debt for unworked vacation days when an employee is dismissed before the end of the working year for which he has already received annual paid leave;
- amounts of excessive payments made;
- amounts of forced seizure, including compensation for damage in accordance with the legislation of the Russian Federation, in the event of insured events;
- amounts of damage caused as a result of the actions (inaction) of officials of the organization.
Let us recall that before the changes were made, damage was assessed at the market value of material assets on the day of its discovery, which recognized the amount of money received as a result of the sale of the designated assets.
As before, for the amounts of shortages, thefts, losses from spoilage, and other damage not recognized by the guilty parties for compensation, materials drawn up in the prescribed manner are transferred for filing a civil claim or initiating a criminal case in the prescribed manner. Upon receipt of a court decision, the amount of damage claimed for compensation is specified in accordance with the court decision, writ of execution or on other grounds in accordance with the legislation of the Russian Federation.
It is also worth noting the introduction to paragraph 220 Instructions No. 157n provisions related to the peculiarities of accounting for damage settlements in foreign currency:
- Accounting for debtors' debts for damage and other income in foreign currencies is simultaneously carried out in the corresponding foreign currency and in the ruble equivalent on the date of accrual of debt (revenue recognition).
- Revaluation of payers' settlements for damage and other income in foreign currencies is carried out on the date of transactions for payment (return) of settlements in the corresponding foreign currency.
- Positive (negative) exchange rate differences that arose when calculating the ruble equivalent are attributed to the increase (decrease) in calculations of income in foreign currency, with exchange rate differences attributed to the financial result of the current financial year from the revaluation of assets.
Analytical accounts
Clause 221 Instruction No. 157n, which determines the procedure for applying analytical accounts opened for account 209 00, completely updated.According to this paragraph, new analytical accounts have been added to the existing ones. Let's compare the list of analytical accounts in accordance with the old and new editions paragraph 221 Instructions No. 157n.
| List of analytical accounts account 209 00 according to the old version of clause 221 of Instruction No. 157n | List of analytical accounts account 209 00 according to the new edition of clause 221 of Instruction No. 157n |
| Account 209 30 “Calculations for cost compensation” | |
| Account 209 40 “Calculations for forced seizure amounts” | |
| Account 209 70 “Calculations for damage to non-financial assets” | |
| Account 209 71 “Calculations for damage to fixed assets” | |
| Account 209 72 “Calculations for damage to intangible assets” | |
| Account 209 73 “Calculations for damage to non-produced assets” | |
| Account 209 74 “Calculations for damage to inventories” | |
| Account 209 80 “Calculations for other damage” | Account 209 80 “Calculations for other income” |
| Account 209 81 “Calculations for cash shortages” | |
| Account 209 82 “Calculations for shortages of other financial assets” | |
| Account 209 83 “Calculations for other income” |
The added analytical accounts are used to reflect the following transactions:
a) on account 209 30 taken into account:
- the amount of damage for advance payment made within the framework of state (municipal) contracts for the needs of the institution, under other agreements, not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, when conducting claims work;
- the amount of damage for the debt of accountable persons that was not returned in a timely manner (not withheld from wages), including in the case of challenging the deductions;
- the amount of damage in the form of debt of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which they had already received annual paid vacations;
- the amount of damage subject to compensation by a court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of legal costs);
- other amounts of damage arising in the course of the economic activities of the institution;
- the amount of damage in the form of accrued interest for the use of someone else's money as a result of their unlawful retention, evasion of their return, other delay in their payment or unjust receipt or savings;
- the amount of expenses associated with legal proceedings;
- amounts of penalties provided for in contracts;
- the amount of recovered debt of insolvent debtors for identified losses, previously written off to an off-balance sheet account;
Analytical accounting by account 209 00 is maintained in the card for recording funds and settlements (form 0504051) in the context of persons responsible for compensation for damage caused (perpetrators), by type of property and (or) amount of damage, including identified thefts, shortages ( paragraph 222 Instructions No. 157n).
Account correspondence
The general application provisions discussed above accounts 209 00 are given in Instruction No. 157n, which defines a unified procedure for organizing and maintaining accounting (budget) records in state (municipal) institutions. At the same time, there is no correspondence of accounts using this account in Instruction No. 157n.Rules for preparing accounting records using accounts 209 00 contained in instructions no. 162n, № 174n, № 183n, which are developed for a specific type of institution (state-owned, budgetary and autonomous, respectively). Let us present in the table the correspondence of accounts using accounts 209 00 based on the provisions of these instructions, taking into account the proposed changes (the corresponding draft orders are posted on the website of the Ministry of Finance).
Operations to increase settlements for damage (shortages) are recorded using the following accounting entries:
| State institution (clause 86 of Instruction No. 162n) | State-financed organization (clause 109 of Instruction No. 174n) | Autonomous institution (clause 112 of Instruction No. 183n) |
|||
| Debit | Credit | Debit | Credit | Debit | Credit |
| Amounts of identified shortages, thefts, losses of property, damage, damage to property that is a non-financial asset |
|||||
| 0 209 71 560 - | 0 401 10 172 | 2 209 71 560 - 2 209 74 560 | 2 401 10 172 | 0 209 71 000 - | 0 401 10 172 |
| Amounts of identified shortages, thefts, losses of funds | |||||
| 0 209 81 560 | 0 201 34 610 | 0 209 81 560 | 0 201 34 610 | 0 209 81 000 | 0 201 34 000 |
| Amounts of identified shortages, thefts, losses of monetary documents, financial assets, excluding cash | |||||
| 0 209 82 560 | 0 401 10 172 | 0 209 82 560 | 0 401 10 172 | 0 209 82 000 | 0 401 10 172 |
| Amounts of damage for advance payments made under contracts (agreements), under other agreements, not returned by the counterparty in the event of termination of contracts (agreements), other agreements, including by court decision, when conducting claims work | |||||
| 0 209 30 560 | 0 401 10 130 | 0 209 30 560 | 0 401 10 130 | 0 209 30 000 | 0 401 10 130 |
| Amounts of damage for debts of accountable persons that were not returned in a timely manner (not withheld from wages), including in the case of challenging the deductions | |||||
| 0 209 30 560 | 0 401 10 130 | 0 209 30 560 | 0 401 10 130 | 0 209 30 000 | 0 401 10 130 |
| Amounts of damage in the form of debts of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which they already received annual paid vacations | |||||
| 0 209 30 560 | 0 401 10 130 | 0 209 30 560 | 0 401 10 130 | 0 209 30 000 | 0 401 10 130 |
| Amounts of damage subject to compensation by a court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of legal costs) | |||||
| 0 209 30 560 | 0 401 10 130 | 0 209 30 560 | 0 401 10 130 | 0 209 30 000 | 0 401 10 130 |
| Amounts of damage in the form of accrued interest for the use of someone else's money due to their unlawful retention, evasion of their return, other delay in their payment or unjustified receipt or savings, the amount of expenses associated with legal proceedings | |||||
| 0 209 40 560 | 0 401 10 140 | 0 209 40 560 | 0 401 10 140 | 0 209 40 000 | 0 401 10 140 |
| Amounts of recovered debt of insolvent debtors for identified shortages, thefts, losses, previously written off off-balance sheet* | |||||
| 0 209 xx 560 | 0 401 10 173 | 0 209 xx 560 | 0 401 10 173 | 0 209 xx 000 | 0 401 10 173 |
*
The specified entry is reflected with the simultaneous write-off of the recovered debt from off-balance sheet account 04
Operations to reduce settlements for property damage are recorded using the following accounting entries:
| State institution (clause 86 of Instruction No. 162n) | State-financed organization (clause 110 of the Instructions № 174n) | Autonomous institution (clause 113 of the Instructions № 183n) |
|||
| Debit | Credit | Debit | Credit | Debit | Credit |
| Receipt of funds from the perpetrators to compensate for the damage caused to the institution | |||||
| 0 201 21 510 | 0 209 xx 660 | 0 201 11 510 | 0 209 xx 660 | 0 201 11 000 | 0 209 xx 000 |
| Compensation for damage by the perpetrators in kind | |||||
| 0 401 10 172 | 0 209 xx 660 | 0 401 10 172 | 0 209 xx 660 | 0 401 10 172 | 0 209 xx 000 |
| Compensation for damage by the guilty person from wages (other payments) in the amount of deductions made in the manner prescribed by the legislation of the Russian Federation | |||||
| - | - | 0 304 03 830 | 0 209 xx 660 | 0 304 03 000 | 0 209 xx 000 |
| Amounts written off from the balance sheet due to failure to identify the perpetrators, with their clarification by court decisions* | |||||
| 0 401 10 172 | 0 209 xx 660 | 0 401 10 172 | 0 209 xx 660 | 0 401 10 172 | 0 209 xx 000 |
| Amounts written off from the balance sheet in connection with the suspension, in accordance with the legislation of the Russian Federation, of a preliminary investigation, criminal case or forced collection, as well as in connection with the recognition of the guilty person as insolvent* | |||||
| 0 401 10 173 | 0 209 xx 660 | 0 401 10 173 | 0 209 xx 660 | 0 401 10 173 | 0 209 xx 000 |
| Reducing settlements with debtors for income by terminating a counterclaim by offset when making a decision to withhold the amount of accrued penalties by paying the executor of the contract (agreement) an amount reduced by the amount of the penalty (penalties, fines) | |||||
| 0 302 xx 830 | 0 209 40 660 | 2 302 xx 830 | 2 209 40 660 | - | - |
*The specified transactions are recorded with simultaneous reflection of the debt on off-balance sheet account 04“Written off debt of insolvent debtors.”
Based on the results of a cash audit carried out at a budgetary sports institution, a shortage of funds in the amount of 170 rubles was discovered. within the framework of activities for the provision of services in the performance of a government task. The cashier deposited the missing funds into the institution's cash desk.
In an autonomous sports institution, an employee resigns at his own request. For the last working year, which he did not work in full, he was granted basic annual leave in full. Upon dismissal, he is obliged to return part of the vacation pay paid to him for unworked vacation days. The amount of debt to the institution is 3,000 rubles. At the request of the employee, the specified amount of debt is withheld from his wages, paid upon final settlement with him. This employee was engaged in a gainful activity. The final settlement amount was 15,000 rubles. The amount of withheld personal income tax is 1,950 rubles.
In accounting, these transactions will be reflected as follows:
| Contents of operation | Debit | Credit | Amount, rub. |
| The employee's debt to the institution is reflected | 2 209 30 000 | 2 401 10 130 | 3 000 |
| The amount of deductions has been accrued in the amount of debt to the institution | 2 302 11 000 | 2 304 03 000 | 3 000 |
| The employee's wages are accrued upon final payment | 2 109 60 211 | 2 302 11 000 | 15 000 |
| Personal income tax accrued | 2 302 11 000 | 2 303 01 000 | 1 950 |
| The employee’s debt to the institution is repaid by deducting its amount from wages | 2 304 03 000 | 2 209 30 000 | 3 000 |
| The salary was issued to the dismissed employee minus the amounts of deductions (15,000 - 1,950 - 3,000) rubles. | 2 302 11 000 | 2 201 34 000 | 10 050 |
A sports school (budgetary institution) entered into an agreement for the supply of equipment for 100,000 rubles. The supplier did not deliver the equipment within the time period established by the contract. In connection with this, the institution presented him with a demand to pay a penalty. When signing the equipment acceptance certificate, the amount of the penalty was allocated in it (17,000 rubles). Transactions are carried out within the framework of income-generating activities.
In accounting, these transactions will be reflected as follows:
| Contents of operation | Debit | Credit | Sum, |
| The institution presented a penalty to the supplier under the terms of the contract | 2 209 40 560 | 2 401 10 140 | 17 000 |
| Capital investments for the purchase of equipment are reflected | 2 106 31 310 | 2 302 31 730 | 100 000 |
| Payment was made to the supplier under the contract, reduced by the amount of the penalty | 2 302 31 830 | 2 201 11 610 | 83 000 |
| Counterclaims were terminated by offset (according to the equipment acceptance certificate) | 2 302 31 830 | 2 209 40 660 | 17 000 |
It is worth noting that previously, according to clarifications of the Ministry of Finance, it was envisaged that the amount of the penalty would be reflected on account 0 205 40 000“Calculations on the amounts of forced seizure” ( letters dated December 26, 2011 No. 02‑11‑00/5959 ,dated 09/18/2012 No. 02‑06‑10/3788 ).
Order No. 89n introduced significant changes to the procedure for applying accounts 209 00. These changes must be put into practice by the end of 2014. In this case, institutions can reflect account transactions taking into account these changes earlier than this date, if this is provided for in their accounting policies.
Based on this, institutions now need to analyze the debt listed in the relevant analytical accounts accounts 209 00 And accounts205 00 , in order to transfer it to new analytical accounts 209 00 by the end of the year.
The procedure for such transfer is not established by legislators. However, in the author’s opinion, in the near future the transition tables necessary to implement in practice the changes made to Instruction No. 157n should be developed and sent for work.
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A comment
Subsection 174 of KOSGU reflects the financial result from the reduction (write-off) of the amount of accrued income in accordance with the law. For example, by Decree of the Government of the Russian Federation dated March 14, 2016 No. 190 in 2016, customers were allowed to write off accrued amounts of penalties (fines, penalties) if certain conditions were met.
To reflect cash receipts and disposals, subsection 174 of KOSGU is not applied. In other words, code 174 is used only to determine the financial result from these operations for budget accounting purposes:
Debit KDB 1,401 10,174 Credit KDB 1,205 ХХ 660, KDB 1,209 ХХ 660 – the amounts of accrued income (including monetary penalties - fines, penalties, penalties) were reduced when making a decision in accordance with the law on the provision of discounts (benefits ), write-off (clause 120 of Instruction No. 162n in the new edition). The exception is the write-off of uncollectible debt.
In the Statement of Financial Results (f. 0503121), data on account 1 401 10 174 is not shown separately. At the same time, they form the final result on line 090 (clause 96 of Instruction No. 191n in the new edition).
To bring it into compliance with the Unified Chart of Accounts, approved. By order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the chart of accounts for budget accounting was supplemented with off-balance sheet accounts 40 “Assets in management companies”, 42 “Budget investments sold by organizations” (read about the changes made to Instruction No. 157n).
The movement must be due to changes in the characteristics of the object. Examples include the transfer of premises from residential to non-residential by decision of an authorized government body, the transfer of an object from particularly valuable to other movable property or vice versa.
Invoice correspondence in this case looks like this:
| No. | Contents of operation | Account correspondence | |
|---|---|---|---|
| account debit | account credit | ||
| 1 | The disposal of a fixed asset item from a group and (or) type of property is reflected at its original cost | KDB 1 401 10 172 | KRB 1 101 ХХ 310 |
| 2 | Depreciation accrued on fixed assets is written off | KRB 1 104 ХХ 410 | KDB 1 401 10 172 |
| 3 | The fixed asset has been registered as part of the corresponding group (type) of property | KRB 1 101 ХХ 310 | KDB 1 401 10 172 |
| 4 | Depreciation previously accrued on the object was taken into account | KDB 1 401 10 172 | KRB 1 104 ХХ 410 |
Please note that the above correspondence is not intended to correct errors made earlier in accounting, for example, when property was classified as inventory, but according to its criteria it is a fixed asset.
In case of dismantling or partial liquidation of a fixed asset, its value is written off from the register - in categories 24 - 26 of the account number of the analytical accounting account 0 101 00 000, code 410 KOSGU is indicated (clause 10 of Instruction No. 162n in the new edition):
| No. | Contents of operation | Account correspondence | |
|---|---|---|---|
| account debit | account credit | ||
| 1 | The initial cost of a fixed asset is written off in case of its dismantling | KDB 1 401 10 172 | KRB 1 101 ХХ 410 |
| 2 | Accrued depreciation was written off when dismantling a fixed asset item | KRB 1 104 ХХ 410 | KDB 1 401 10 172 |
| 3 | The fixed asset obtained as a result of dismantling has been registered | KRB 1 101 ХХ 310 | KDB 1 401 10 172 |
| 4 | Depreciation on an object obtained as a result of dismantling has been taken into account | KDB 1 401 10 172 | KRB 1 104 ХХ 410 |
| 5 | The residual value of a part of the fixed asset subject to liquidation has been written off | KDB 1 401 10 172 | KRB 1 101 ХХ 410 |
| 6 | Depreciation of the liquidated part of the fixed asset is written off | KRB 1 104 ХХ 410 | KRB 1 101 ХХ 410 |
Depreciation previously accrued on dismantled property is distributed among newly accepted objects for accounting. The decision on such distribution is made by the commission on receipt and disposal of assets. The distribution method is established in the accounting policy.
Material inventories obtained as a result of the dismantling of non-financial assets should also be taken into account in correspondence with the account 1,401 10,172, and not 1,401 10,180, as was previously the case. Corresponding changes have been made to clause 23 of Instruction No. 162n.
Non-produced assets
Amounts of debt for compensation of the institution's expenses in connection with the implementation of legal requirements are reflected in the debit of account 1 209 30 560 "Calculations for compensation of costs" and the credit of account 1 401 10 130 "Income from the provision of paid services" (clause 86 of Instruction No. 162n in the new edition ). Please note that according to the changes made to Appendix 2 to Instruction No. 162n, in categories 1 – 17 of the account number 1 209 30 000 in such cases the KRB code is indicated.
If the counterparty has not returned the advance and the contract (agreement) with it is terminated, the amounts of financial claims for compensation of state costs to the recipient of the advance payments must be transferred to the debit of account 1 209 30 560 in correspondence with the credit of the corresponding accounts of analytical accounting of accounts 1 206 00 660, 1 208 00 660.
VAT calculations
Account 210 10 “Calculations for tax deductions for VAT” has been supplemented with a new analytical accounting account 210 13 “Calculations for VAT on advances paid.” The fact is that in accordance with paragraph 12 of Art. 171 of the Tax Code of the Russian Federation, for the taxpayer who transferred the advance payment, the amounts of VAT presented by the seller are subject to deductions. Subsequently, at the time of shipment of goods (performance of work, provision of services, transfer of property rights), the buyer is obliged to restore to the budget the VAT accepted for deduction from the prepayment (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).
Account 42 is used by financial authorities and property management authorities, which reflect the costs of providing budget investments by elements of types of expenses of subgroup 450 “Budget investments to other legal entities.”
Financial results
- if the return of income from previous years exceeds the amount of income received for the reporting financial year (taking into account their returns), reflected in account 17, the corresponding indicators for line code 171 are shown with a minus sign;
- if the return of expenses of the current year made to the cash desk exceeds the amount of payments of expenses in the reporting financial year reflected in account 18, the corresponding indicators for line code 181 are shown with a minus sign.
In addition, the Certificate as part of the Balance Sheet has been supplemented with lines to reflect data on off-balance sheet accounts 40, 42 (lines 300, 310).
). In column 1 section. 1 indicates the numbers of analytical accounts for which at the beginning, at the end of the reporting period, at the end of the same period of the previous financial year, balances and (or) turnovers for the increase (decrease) of debt in the reporting period are reflected.
Accounts receivable and payable, which are listed in budget accounting accounts, are reflected in the Information (f. 0503169) according to the following rules:
Indicators for account 1,304,06,000 in the Information (f. 0503169) at the end of the financial year are reflected after the final turnover in the budget accounting accounts carried out at the end of the financial year.
Instruction No. 191n was supplemented with new sections:
- VII – the procedure for submitting budget reporting by recipients, main managers (managers) of federal budget funds, main administrators (administrators) of federal budget revenues, main administrators (administrators) of sources of financing the federal budget deficit;
- VIII – the procedure for submitting summary (consolidated) budget reporting by the management bodies of state extra-budgetary funds;
- IX – the procedure for the submission by bodies authorized to generate reports on the execution of the consolidated budget of a constituent entity of the Russian Federation and the budget of a territorial state extra-budgetary fund of consolidated budget reporting.
It has been established that recipients of federal budget funds submit reports to a higher institution using the “Accounting and Reporting” subsystem of the state integrated information system for public finance management “Electronic Budget”. The reporting deadlines have also been determined.
Budget accounts in 2016 have undergone changes, since from 01/01/2016 the budget classification is applied differently. Read about the principles of invoice coding, standard correspondence and off-balance sheet accounting in our article.
Legislative acts regulating budget accounting account codes
Accounting for public sector employees is regulated by the Unified Chart of Accounts and instructions approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. Budgetary organizations in accordance with clause 2 of Art. 9.1 Federal Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ is divided into:
- to autonomous;
- budgetary;
- state-owned.
Each of them has its own private chart of accounts:
- Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n is applied by autonomous organizations;
- Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n - budgetary;
- Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n - state.
The concept of “budget accounting” applies only to certain government agencies that are listed in Order No. 162n, for example, government agencies, government agencies, and extra-budgetary funds. The remaining government agencies maintain accounting records, the rules of which are specified in the relevant charts of accounts (orders No. 174n and No. 183n).
Accounting for public sector employees is based on budget classification. It is necessary in order to be able to compare data from different budgets that are part of the country’s budget system. Budget accounting accounts have been developed on its basis. The budget accounting chart of accounts (order No. 162n) deciphers the structure of accounts.
The account number consists of 26 digits. Below is a diagram showing the composition of the account number. In addition, using the example, you can see exactly how data about an accounting object is encoded.
A detailed explanation of the categories can also be found in clause 21 of the instructions to the Unified Chart of Accounts (order No. 157n), and in addition, in the table of the budget accounting chart of accounts itself and clause 2 of the instructions to it (order No. 162n).
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Table 1 |
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Account digit number |
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Classification attribute of receipts and disposals |
Financial support |
Accounting object |
Accounting object group |
Type of accounting object |
Type of receipts, disposals of an accounting object |
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Example: KRB account 1 101 1 8 310 “Increase in the value of other fixed assets - real estate of the institution” |
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See table 2 |
At the expense of the budget |
Fixed assets |
Real estate |
Other fixed assets |
Increase in OS cost |
To determine categories 1-17, you must be able to use the budget classification. The instructions for the budget accounting chart of accounts contain a separate Appendix 2, in which for each account it is written which code (KBK) must be indicated: intended for budget expenditures (KRB), encrypting budget revenues (KDB), sources of financing the budget deficit (CIF) or 0 Moreover, for institutions, categories 4-20 of the KBK are taken, and for financial authorities - categories 1-17.
Note that in budget accounting in accordance with Order No. 162n, only 2 types of financial support are possible:
- at the expense of the budget (code 1);
- at the expense of funds in temporary disposal (code 3).
Thus, government institutions, government agencies and other organizations falling under the jurisdiction of Order No. 162n cannot have their own extra-budgetary income.
In the Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, you can find the structure of codes for systematizing income (Chapter II, Table 1), expenses (Chapter III, Table 2) and sources (Chapter IV, Table 5).
The KBK consists of 20 categories, of which the 4-20th are transferred to the place of the 1-17th digits of the budget accounting account of institutions (or the 1-17th digits of the KBK - to the place of the 1-17th digits of the account for financial authorities), as mentioned above. Table 2 shows the composition of the budget expenditure code.
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table 2 |
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KBK category number (expense code) |
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Code of the main manager of budget funds |
Section code |
Subsection code |
Target article code |
Expense type code |
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Program (non-program) article |
Direction of expenses |
Subgroup |
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Appendix 9 to instructions No. 65n |
Appendix 2 to instructions No. 65n |
Appendix 10.1 to instructions No. 65n |
Appendix 3 to instructions No. 65n |
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An innovation in the coding of budget accounting accounts in 2016 is that the classification of operations of the general government sector (KOSGU) is excluded from the structure of the BCC.
Orders of the Ministry of Finance of Russia dated 06/08/2015 No. 90n and dated 12/01/2015 No. 190n introduced changes to the classification of income, expenses and sources of financing budget deficits. However, KOSGU are used as the last 3 digits in the account number.
Read more about one of the sections of the chart of accounts in the article “Non-financial assets in budget accounting are...” .
Drawing up correspondence accounts (using the example of accounts 106, 205, 209, 302)
Budget accounting uses the standard double entry principle. Let's show typical transactions using the following synthetic accounts as an example:
- 0010600000 “Investments in non-financial assets” (used to reflect actual costs for the purchase, creation, modernization of fixed assets, intangible assets, non-productive assets, inventories);
- 0020500000 “Calculations for income” (used to reflect settlements with debtors);
- 0020900000 “Calculations for damage and other income” (used to reflect the receivables of those responsible for causing damage, prepayments for which services were not provided, and other calculations specified in clause 220 of Order No. 157n);
- 0030200000 “Settlements for accepted obligations” (used to reflect accounts payable).
Depending on the group, type of object and its movement, the account analytics changes, and instead of 0, the corresponding codes are used, which can be found in the budget accounting chart of accounts. A wide list of typical transactions is given in Appendix 1 to the instructions for the budget accounting chart of accounts.
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Table 3 |
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Business transaction |
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The actual costs of purchasing the OS are reflected |
KRB 010611310 “Increasing investments in fixed assets - real estate of the institution” KRB 010631310 “Increasing investments in fixed assets - other movable property of the institution” |
KRB 030221730 “Increase in accounts payable for communication services” KRB 030222730 (-//- for transport services) KRB 030225730 (-//- for work, property maintenance services) KRB 030226730 (-//- for other works, services) KRB 030231730 (-//- for the acquisition of fixed assets) KRB 030291730 (-//- for other expenses) |
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Debt for the shortage of fixed assets has been accrued at the expense of the guilty parties |
KDB 020971560 “Increase in accounts receivable for damage to fixed assets” |
KDB 040110172 “Income from operations with assets” |
|
Accrued income from the provision of services |
KDB 020531560 “Increase in accounts receivable for income from the provision of paid work and services” |
KDB 040110130 “Income from the provision of paid services” |
Accounting on off-balance sheet accounts in a budgetary institution
Off-balance sheet accounts for budgetary institutions work in the same way as for commercial ones, that is, inflows are reflected only by debit, and outflows - only by credit, without correspondence. The budget accounting chart of accounts provides for 29 off-balance sheet accounts. They take into account the objects of the institution that are not in operational management, objects that, according to instructions, should not be on the balance sheet, as well as other assets and liabilities listed in the instructions.
In addition, the organization can independently introduce additional off-balance sheet accounts for security control and management accounting.
Results
Accounting in budgetary structures is subject to the Budget Code of the Russian Federation and is strictly regulated. The country's budget system includes the use of special codes, knowledge of which is also necessary for budget accountants, since the codes are used directly in the preparation of routine entries.
You will also find useful information in the article
The list of accounts used for the economic accounting of an organization is called the Chart of Accounts. The chart of accounts of budgetary organizations is separate from the chart of accounts used in commercial organizations. In budgetary organizations, accounting is kept for budgetary and extra-budgetary sources of funding.
You can see typical transactions with explanations for budget accounting for 2019 in.
Budgetary organizations include:
- off-budget funds;
- government agencies;
- municipal institutions, etc.
All these organizations are part of the system of the so-called state accounting policy, which is a strictly defined procedure for budget accounting in state, territorial, municipal authorities, extra-budgetary funds, etc.
This policy is regulated by the Budget Accounting Instructions, which serve as the basis for each agency’s own budget accounting policy. This instruction limits the manifestations of “amateur activity” of budgetary organizations in independently developing their own accounting rules, and at the same time is the basis of these rules and principles.
Structure of the budget accounting chart of accounts
The budget accounting chart of accounts is designed to compare data from the budgets of various organizations included in the budgetary sphere.
A sample chart of accounts for budgetary accounting of a government agency can be downloaded from. It lists all accounts used, including. The table provides information about the type of institution in which different accounts are used - state, budget or autonomous:
The new budget chart of accounts contains about two thousand synthetic accounting accounts. For its own accounting needs, a state (municipal) enterprise develops its own PS on the basis of an approved one, which includes only the accounts necessary for this organization.
The budget PS account number consists of digits, the account structure is described in the table:
Thus, the budget classification code is integrated into the chart of accounts code. This allows you to keep records of certain types of assets and create an information base for generating the necessary reporting in accordance with current legislation and IFRS requirements.
Composition of the budget PS
- Non-financial assets;
- Financial assets;
- Liabilities;
- Financial results;
- Authorization of expenses.
TO non-financial assets include fixed assets, intangible and non-productive assets, materials, expenses, depreciation, etc. The difference between a budget PS and a commercial one can be called the presence of a special account for investing in inventories.
Part financial assets includes DS (in accounts, in cash, etc.), securities, receivables from other counterparties, investments in financial. assets, etc.
3rd section, obligations, includes all payments, including settlements between counterparties.
Section 4 contains income-expense and financial accounts. results.
We can say that the composition of budgetary liabilities and assets is similar to these concepts in commercial accounting. The composition of accounts and accounting methods differ.
Section 5 is a list of accounts that reflect movements on:
- budget allocations;
- limits on budget obligations;
- planned income (expenses).
Most of the accounts of the new budget PS are subaccounts of the first, second and third order to the previously existing analytical accounts.
Each individual budget PS account can be active or passive; there is no third option.
The credit balance on the active account is reflected in the account balance in the amount with a minus sign. Similarly, the debit balance on a passive account is a negative credit amount.
In the absence of standard correspondence accounts in the approved Instructions, the organization has the right to create its own, subject to non-violation of the law.
Off-balance sheet accounts
In addition to balance sheet accounts, the PS also contains off-balance sheet accounts. They are coded with two numbers. Off-balance sheet accounts reflect movements in the valuation of assets that do not belong to the organization, for example, fixed assets in lease or inventory items in safekeeping.
As in , accounts in this group may not have an offsetting account. And, of course, the data reflected in these accounts does not participate in the formation of the balance.
