Account 304.06 in a budget institution is closed. Company's news. Examples of internal borrowing transactions

January 12

When maintaining budget accounting, accountants of state-owned institutions face some difficulties associated with the legal status of state-owned institutions as participants in the budget process, as well as with the specifics of the institutions’ activities.

In accordance with paragraph 281 of the Instructions for Accounting of Institutions (Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n as amended by Order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n) account 304 06 "Settlements with other creditors" used to account for settlements of transactions:

transfer of the balances of non-financial and financial assets, liabilities, financial results during reorganization, when changing the type of government institution to the type budgetary (autonomous) institution or when changing the type of budgetary (autonomous) institution to the type government institution;
settlements with creditors, the reflection of which is not provided for in other accounts of the Unified Chart of Accounts.

For the purpose of disclosing information about the results of its activities, the institution has the right, taking into account the requirements of the legislation of the Russian Federation and the bodies exercising the functions and powers of the founder as part of the formation of accounting policies, to establish as part of the Working Chart of Accounts an additional grouping of settlements with other creditors, i.e. additional analytical codes of accounting account numbers (separate accounting).

At the same time, separate letters from the Ministry of Finance of the Russian Federation regulate the use of the account when maintaining accounting records of certain business transactions.

In accordance with the letter of the Ministry of Finance of Russia dated March 25, 2013 No. 02-06-07/9374 on the reflection in the accounting records of a budgetary institution of transactions for payment of accepted obligations with the withholding of sanctions calculated in accordance with the agreement (contract) related to non-fulfillment or improper fulfillment by the counterparty (performer) ) of its obligations, the institution has the right to demand sanctions (forfeits, penalties, compensation for damage). In this case, funds (sanctions) received as a result of the application of civil liability measures are recognized in the records of the institution own income(i.e., funds from income-generating activities) and are subject to reflection on a personal account opened with the treasury authority for transactions with funds of the institution ( code 20). At the same time, the use of these funds is carried out in accordance with the adjustment of indicators in the prescribed manner in terms of income and expenses of the financial and economic activity plan of the institution. This provision on the recognition of sanctions the institution's own funds also applies to transactions for payment of accepted obligations within the framework of

concluded contracts for activities at the expense of budget subsidies (subsidies for completing tasks and subsidies for other purposes), accounted for in a separate personal account opened for establishment in the treasury body ( code 21).

Thus, the institution, using the right to claim the amount of the sanction, in accordance with the terms of the agreement, can reduce by the amount of the penalty payment for the cost of supplying material assets (cost of services, work, etc.) reflected through the personal account with code 21(budget subsidies). In this case, this amount of the penalty is subject to reflection on the personal account with code 20(income-generating activities), based on the Application for cash expenses (form 0531801), submitted to the treasury authority.

The operation of transferring funds (penalties) from a personal account with code 21(budget subsidies) to a personal account from code 20(means of income-generating activities) is drawn up with a Certificate (f. 0504833) and is reflected in the records of the institution using the account 304 06 “Settlements with other creditors” in the following order:

21 ):

receipt of funds in the amount of the penalty to the personal account of income-generating activities (code 20 ):

account 17 (KOSGU code 140)

For the purpose of preparing the financial statements of the institution, disclosure of information on the transfer of funds in the form of a penalty (subsidy personal account code 21) for income-generating activities (personal account code 20) is subject to reflection in the Report on the implementation of the financial and economic activity plan of the institution (form 0503737) in the following order:

column 5 of the section “Institutional Income”, line 102 (code 180) with a minus sign;
column 5 of the section “Institutional Income”, line 050 (code 140);
Column 5 of the section “Sources of financing the deficit of the institution’s funds”, lines 710 and 720.

Let's consider an example of reflecting operations for the execution of a civil contract in the accounting records of an institution. Let’s say a budgetary institution has entered into an agreement for the overhaul of an administrative building at an estimated cost of 500 thousand rubles. According to the legislation of the Russian Federation, the contract provides for the right to require the institution to pay a penalty in the event of a delay in the contractor’s fulfillment of the obligation to repair the administrative building. Let’s say the source of financial support for expenses related to the repair of a building is a subsidy for other purposes (18th category 5 ).

When carrying out repair work, the contractor violated the contractual terms, and in accordance with the contract, a claim was made in the form of a penalty in the amount of 50 thousand rubles in the prescribed manner.

In this case, the reflection of transactions for the acceptance and fulfillment of obligations assumed by the institution under the contract, as well as for the presentation of the right to claim the payment of a penalty and the fulfillment of these requirements by the contractor in the accounting records of the institution is carried out in the following order:

on the basis of a concluded agreement with the contractor for major repairs of the building, an obligation is assumed at the expense of a subsidy for other purposes in the amount specified in the agreement 500 thousand rubles.:

Debit 5,506 10,225 Credit 5,502 11,225

on the basis of the Certificate of completed work on major repairs of the building, a debt to the contractor was accrued in the amount 500 thousand rubles.:

Debit 5,109 80,225 Credit 5,302 25,730

acceptance of a monetary obligation to the contractor for the contractual cost of work on major repairs of the building in the amount 450 thousand rubles.(taking into account the recognized penalty in the amount of 50 thousand rubles):

Debit 5,502 11,225 Credit 5,502 12,225

In accordance with the violation of contractual terms by the contractor for the renovation of the building, a claim was made (a penalty was presented) and a penalty was accrued in the accounting records in the amount 50 thousand rubles.:

Debit 2,209 40,560 Credit 2,401 10,140

transfer of funds to the work contractor according to contractual terms in the amount 450 thousand rubles. taking into account the counterclaim associated with a penalty in the amount of 50 thousand rubles.:

Debit 5,302 25,830 Credit 5,201 11,610 check 18 code KOSGU 225

on the basis of the relevant document (recognized claim, Act, other document) signed by the parties to the agreement, the termination of the counterclaim in the amount of 50 thousand rubles. through an offset operation using an accounting account 30406 “Settlements with other creditors”:
Debit 5,302 25,830 Credit 5,304 06,730- in the amount of the fulfilled monetary obligation;

Debit 2,304 06,830 Credit 2,209 40,660- in the amount of the fulfilled right of claim for a penalty.

disposal of funds in the amount of the penalty from the personal account of subsidies (code 21 ):

Debit 5,304 06,830 Credit 5,201 11,610 count 17 with a minus sign (KOSGU code 180)

receipt of funds in the amount of the penalty to the personal account of funds from income-generating activities (code 20 ):

Debit 2,201 11,510 Credit 2,304 06,730 account 17 code KOSGU 140

If an institution makes a decision to transfer funds related to the fulfillment of a requirement (penalty) to budget revenue (to a single budget account), this operation must be reflected in the institution’s records (KOSGU code 290 ) in the following order:

acceptance of an obligation to the budget in the amount of the penalty paid by the contractor 50 thousand rubles.:

Debit 5,506 10,290 Credit 5,502 11,290

acceptance of monetary obligations to the budget in the amount of the executed penalty 50 thousand rubles. to be transferred to a single budget account:

Debit 5,502 11,290 Credit 5,502 12,290

accrual of liability for the amount of debt to the budget ( 50 thousand rubles.):

Debit 2,109 80,290 Credit 2,303 05,730

transfer of funds from the institution’s personal account (code 21 ) to a single budget account (budget income) in the amount 50 thousand rubles.:

Debit 5,304 06,830 Credit 5,201 11,610 check 18 code KOSGU 290

fulfillment of the obligation to the budget to transfer funds to budget revenue ( 50 thousand rubles.):

Debit 2,303 05,830 Credit 2,304 06,730

When generating a Report on the implementation of the financial and economic activity plan of the institution (f.0503737), it is necessary to take into account that in the column "Non-cash transactions" transactions for the execution of income settlements without movement of funds of the institution are reflected. Thus, indicators formed as a result of operations to fulfill obligations with the withholding of sanctions calculated in accordance with the agreement in the event of non-fulfillment or improper fulfillment by the counterparty of its obligations, are subject to reflection in the Report (form 0503737) in the form of non-cash transactions.

In accordance with the Letter of the Ministry of Finance of Russia dated September 4, 2012 No. 02-06-10/3517 account 304 06 “Settlements with other creditors” used for operations to pay accounts payable generated within the framework of the corresponding type of financial security, within the limits of the balance of funds on the institution’s personal account, with subsequent reimbursement of raised funds. In this case, the mechanism for directing funds to pay for another obligation and restoring the consumed source must be used within one financial year.

In accordance with civil legislation, an institution is responsible for its obligations with all the property it has under the right of operational management, assigned by the founder (at the corresponding budget level).

Cash is not a particularly valuable property of the institution, therefore, payment of accounts payable generated within the framework of the relevant type of activity, within the limits of the balance of funds on the institution’s personal account with subsequent reimbursement of the attracted source, is reflected in the accounting records of the institution using the account 0 304 06 000 “Settlements with other creditors”. The direction of funds to pay for another obligation and the subsequent restoration of the consumed source during the financial year is reflected in accounting in the following order.

Let’s say a budget institution received an invoice for payment of utilities in the amount of 50 thousand rubles. For accounting purposes, utility costs are recognized as general business (overhead) expenses and are subject to distribution between sources of coverage (types of activity). Let’s say, in accordance with the approved planned indicators, the total amount of expenses for utility services was distributed in the following order:

15 thousand rubles. - source of coverage - subsidy for completing the task (18 bit code 4 );
10 thousand rubles. - source of coverage - subsidy for other purposes (18 digit code 5 );
25 thousand rubles. - source of coverage - traffic rules (18-bit code 2 ).

Accounting for this business transaction is carried out in the following correspondence of accounts:

accrual of expenses for utility services and monetary obligations of the institution based on the issued invoice of the utility organization (service provider) in the amount of 50 thousand rubles.:

Debit 4,109 80,223 Credit 4,302 23,730 in the amount of 15 thousand rubles.

Debit 5,109 80,223 Credit 5,302 23,730 for the amount of 10 thousand rubles.

Debit 2,109 80,223 Credit 2,302 23,730 in the amount of 25 thousand rubles.

transfer of funds from personal accounts of a utility organization for consumed utilities:

Debit 4,302 23,830 Credit 4,201 11,610 18 code 223 in the amount of 15 thousand rubles.

Debit 2,302 23,830 Credit 2,201 11,610 18 code 223 in the amount of 25 thousand rubles.

The institution makes a decision that due to the lack of funds (budget subsidies) in the institution’s personal account, payment of accounts payable generated within the framework of the type of financial support of the subsidy for other purposes (18th digit code 5 ), produced at the expense of funds from income-generating activities (18th bit code 2 ), followed by restoration of the consumed source. In accounting, this operation must be reflected in the following order:

directing funds from income-generating activities to pay another obligation in the amount of 10 thousand rubles.:

Debit 2,304 06,830 Credit 2,201 11,610(-) 17 code 130

receipt of funds to pay another obligation in the amount of 10 thousand rubles.:

Debit 5,201 11,510 Credit 5,304 06,730 17 code 180

payment for consumed utilities has been made in the amount of 10 thousand rubles.:

Debit 5,302 23,830 Credit 5,201 11,610 18 code 223

After the actual receipt of funds to the personal account of the institution in the form of a subsidy for other purposes (18th category code 5), the consumed source of funds from income-generating activities is restored (18th category code 2) in the following order:

accrual of subsidies for other purposes in the amount received to the personal account:

Debit 5,205 80,560 Credit 5,401 10,180

receipt of a subsidy for other purposes to the personal account of the institution:

Debit 5,201 11,510 Credit 5,205 80,660 17 code 180

direction of a subsidy for the restoration of a consumed source (funds from income-generating activities) in the amount of 10 thousand rubles:

Debit 5,304 06,830 Credit 5,201 11,610(-) 17 code 180

restoration of a consumed source (funds from income-generating activities) made in payment of another obligation in the amount of 10 thousand rubles:

Debit 2,201 11,510 Credit 2,304 06,730 17 code 130

In accordance with Letter of the Ministry of Finance of Russia dated December 26, 2013 No. 02-07-007/57698, information about accounts payable generated within the framework of the corresponding type of financial security and subject to payment from another source within the balance of funds on the institution’s personal account, followed by reimbursement of raised funds is subject to disclosure in the Report on the implementation of the financial and economic activity plan of the institution (f. 0503737, column 5, lines 831 and 832). It is necessary to take into account that in column 8 “Non-cash transactions” on lines 831, 832 information on transactions for the fulfillment of monetary obligations accepted through various types of financial security, carried out without the movement of funds on the account in correspondence with the account, can be reflected 0 304 06 000 "Settlements with other creditors."

Account 304 06 “Settlements with other creditors” is also subject to use in the accounting of the institution if there is a need to make various adjustments associated with the transfer of one type of financial security to another type of financial security (translation of 18th digit codes).

For example, in the case of the acquisition of fixed assets by budgetary and autonomous institutions due to two sources , due to subsidies for completing the task (code 4 of the 18th category) and funds from income-generating activities (code 2 of the 18th category), the following accounting procedure should be used. Let's say you purchase a fixed asset worth 100 thousand rubles. from the following sources: 40 thousand rubles. - at the expense of a budget source (subsidies for completing the task); 60 thousand rubles. - at the expense of a source of income-generating activity. In this case, accounting entries for this business transaction are reflected in the following correspondence of accounts:

accrued debt for payment of a fixed asset from two sources in the amount of 100 thousand rubles.:

Debit 4 106 01 310 - 40 thousand rubles.

2 106 01 310 - 60 thousand rubles.

Loan 4,302 31,730 - 40 thousand rubles.

2 302 31 730 - 60 thousand rubles.

payment made due to two sources for the acquired fixed asset in the amount of 100 thousand rubles. from personal accounts of the institution opened with the treasury authority:

Debit 4,302 31,830 - 40 thousand rubles.

2 302 31 830 - 60 thousand rubles.

Loan 4,201 11,610 - 40 thousand rubles. 18 code 310

2,201 11,610 - 60 thousand rubles. 18 code 310

In this case, one inventory object of a fixed asset is created, which includes two sources of acquisition when forming the initial cost (budget subsidies and funds from income-generating activities). In this case, at the time of acceptance of this object for accounting (commissioning), it is necessary to include part of the cost fixed asset acquired using funds from income-generating activities (18th digit code 2 ) included in price fixed asset acquired from a budget source (18th bit code 4 ). This is due to the fact that this fixed asset must be accounted for in the institution only with the right of operational management, otherwise, misuse of budget funds (budget subsidies) will be recognized. The operation of transferring the value of a fixed asset from the type of financial security “Equity” (code 18th category 2 ) for the type of financial support “Subsidy for financial support of a state (municipal) task for the provision of state (municipal) services (performance of work)” (category code 18 4 ) is made using the account 304 06 “Settlements with other creditors”. This operation is documented by an accounting certificate f. 0504833 and is to be reflected in the following account correspondence:

translation cost an object of fixed assets acquired using funds from income-generating activities in the amount of 60 thousand rubles.:

Debit 2,304 06,830 Credit 2,106 01,410

and at the same time:

After the transfer cost fixed asset object with one type of financial security (18th category 2 ) for another type of financial security (18 category 4 ) the fixed asset object is accepted for accounting (commissioning) at a cost of 100 thousand rubles.:

Debit 4 101 00 310 Credit 4 106 01 410

The mechanism for transferring the value of a fixed asset from one type of financial security to another type of financial security (codes of the 18th category) is also used in the following cases.

If during the financial year the acquisition of fixed assets is carried out at the expense of a subsidy for other purposes (cash expense), then in this case, when putting this object into operation, it is necessary to transfer its cost from the type of financial support “Subsidies for other purposes” (18th digit code 5 ) for the type of financial support “Subsidy for financial support of the state (municipal) task for the provision of state (municipal) services (performance of work)”, i.e. for the 18th digit code 4 . At the end of the year, an account adjustment must be made for this fixed asset item 4 210 06 000 “Settlements with the founder” for the book value of the acquired object. This business transaction must be reflected in accounting in the following order:

debt has been accrued for the acquisition of a fixed asset at the expense of a subsidy for other purposes:

Debit 5,106 01,310 Credit 5,302 31,730

transfer of funds (subsidies for other purposes) from the institution’s personal account for an acquired fixed asset item (cash expense):

Debit 5,302 31,830 Credit 5,201 11,610 18 code 310

before commissioning of a fixed asset, transfer of value from the type of financial support “Subsidies for other purposes” (18th digit code 5 ) for the type of financial support “Subsidy for financial support of a state (municipal) task for the provision of state (municipal) services (performance of work)”, (18th digit code 4 ):

Debit 5,304 06,830 Credit 5,106 01,410

and at the same time

Debit 4,106 01,310 Credit 4,304 06,730

At the end of the financial year, before preparing the annual financial statements, the account is adjusted 210 06 “Settlements with the founder” to the book value of the fixed asset:

Debit 4,401 10,172 Credit 4,210 06,660

If during the financial year the acquisition of real estate, restoration work (modernization, reconstruction, completion, additional equipment, technical re-equipment) is carried out, as well as the construction of real estate at the expense of a subsidy for capital investments (18 category 6 ), then it is necessary to carry out accounting procedures.

Before putting into operation an acquired real estate property, as well as a completed construction project, it is necessary to transfer the cost of the object from the type of financial support “Subsidy for capital investments” (18th category code 6 4 ). At the end of the year, the account is adjusted for these fixed assets 4 210 06 000 “Settlements with the founder” for their book value. This operation is reflected in the correspondence of accounts in accounting using the account 304 06 “Settlements with other creditors” in the following order:

Debit 630406830 Credit 610611410- transfer of one type of financial

Debit 410611310 Credit 430604730- provision for another type;

Debit 410110310 Credit 410611410- commissioning;

Debit 440110172 Credit 421006660- adjustment of account 210 06.

Based on acts for restoration work on fixed assets, it is necessary to transfer costs from the type of financial support “Subsidy for the purpose of making capital investments” (18th category code 6 ) for the type of financial support “Subsidy for financial support of a state (municipal) task for the provision of state (municipal) services (performance of work)” (18th digit code 4 ). After transferring the costs of restoring fixed assets from one type of financial security (18th bit code 6 ) for another type of financial security (18 digit code 4 ) the initial cost of fixed assets should be increased by the amount of costs associated with the restoration of the objects. This operation is subject to reflection in the correspondence of accounting accounts in a similar manner as indicated above.

In all cases (except for real debt to creditors) when using the account 304 06 “Settlements with other creditors” during the financial year, it is necessary to take into account that this account is subject to the final turnover of the current financial year to account 401 30 “Financial result of past reporting periods” in the following order:

Debit 0 304 06 830 Credit 0 401 30 000

Debit 0 401 30 000 Credit 0 304 06 730

In this case, this information is subject to disclosure as part of the annual financial statements in accordance with the Certificate on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710).

In the economic activity of an institution, a situation may arise when financing from a certain source of financial support is not enough to repay the existing accounts payable. This may be due to a temporary lack of funding from this source.
For example, an institution may need to urgently pay arrears for communication services or utilities so that the relevant supplier does not suspend the provision of service (for example, turn off the telephone or heating).

In this case, the institution has the right to use funds from another source of financial security to pay off accounts payable within the limits of the balance on the personal account with subsequent reimbursement. We will consider the procedure for recording such transactions in accounting in this article.

Basis for recording domestic borrowing transactions

The possibility of using operations for internal borrowing of funds is expressly provided for in paragraphs. 146 and 147 Instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), used in accounting for budgetary institutions, and paragraphs. 174 and 175 Instructions, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter referred to as Instruction No. 183n), used in accounting for autonomous institutions.

Internal borrowing operations can be carried out from any source of financial support.

For example, the Letter of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 02-06-10/3517 provides an example of borrowing funds using the financial security code “4”. The letter also states that in the event of payment of accounts payable within the balance of funds on a separate personal account 21 “Separate personal account of a budget institution,” the institution’s accounting records are reflected in a similar manner. That is, borrowing funds can also be done at the expense of targeted funds.

Reflection on off-balance sheet accounts

According to paragraphs. 365 and 367 Instructions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), off-balance sheet accounts 17 “Cash receipts” and 18 “Cash outflows” are opened for accounts 020100000 “Institutional funds” for analytical accounting of cash outflows and inflows to personal account and at the institution’s cash desk.

At the same time, by Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n, changes were made to these paragraphs of Instruction No. 157n, according to which off-balance sheet accounts 17 and 18 also apply to account 304 06 (in terms of cash payments).

Reflection in accounting

Operations to raise funds from the appropriate source of financial security to repay accounts payable accepted at the expense of another source of financial security are not included in the income (expenses) of the institution. Therefore, according to the Directions, approved. by order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n (hereinafter referred to as Instructions No. 65n), in this case, Article 510 “Receipts to budget accounts” (610 “Disposals from budget accounts”) of KOSGU applies.

Internal borrowing operations are carried out using account 0 304 06 000 “Settlements with other creditors”.

Based on the provisions of Instructions No. 157n, 174n, 183n, Instructions No. 65n, Letters of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 02-06-10/3517 and dated December 28, 2016 No. 02-06-10/79177 transactions for internal borrowing of funds funds are reflected (for this, let’s consider an example of borrowing funds using financial security code “2” to pay off accounts payable using financial security code “4”):

Documentation in the treasury authorities

The procedure for carrying out cash transactions by territorial bodies of the Federal Treasury with funds from budgetary institutions is regulated by Order of the Federal Treasury dated July 19, 2013 No. 11n (hereinafter referred to as Procedure No. 11n), with funds of autonomous institutions - by Order of the Federal Treasury dated December 8, 2011 No. 15n (hereinafter referred to as Procedure No. 15n ).

If borrowing funds is carried out within different personal accounts (for example, 21 and 20), then in accordance with clause 9 of Procedure No. 11n and clause 5 of Procedure No. 15n, in order to make cash payments, the institution must submit to the Federal Treasury an Application for cash expenses (f 0531801) (Return Application).

Thus, the use of internal borrowing operations is an excellent tool for timely repayment of accounts payable. Thanks to these transactions, the institution can avoid penalties and fines from the supplier for late payment and conduct business activities continuously without waiting for appropriate financing.

We answer your questions

>Question: How to correctly reflect borrowing from 4 to 2 in light of 17 and 18 off-balance sheet accounts?

Answer: Internal borrowing operations are carried out using account 304 06 “Settlements with other creditors”. Paragraphs 365.367 of the Instructions, approved. Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n established that off-balance sheet accounts 17 “Cash receipts”, 18 “Cash outflows” are opened for account 030406000 “Settlements with other creditors” (in terms of cash settlements).

The Letter of the Ministry of Finance of Russia dated December 28, 2016 No. 02-06-10/79177 provides an example of the use of off-balance sheet accounts to account 304 06. From this letter it follows that similar off-balance sheet accounts 17 and 18 are applied to account 304 06, as in the corresponding him 201 account.

Therefore, the situation specified in the question will be reflected as follows:

1. Raising funds to pay accounts payable

Debit 4.304.06.830 (increase 18, 610 KOSGU) Credit 4.201.11.610 (increase 18, 610 KOSGU);
Debit 2.201.11.510 (increase 17, 510 KOSGU) Credit 2.304.06.730 (increase 17, 510 KOSGU).

2. Reimbursement of previously raised funds

Debit 2.304.06.830 (increase 18, 610 KOSGU) Credit 2.201.11.610 (increase 18, 610 KOSGU);
Debit 4.201.11.510 (increase 17, 510 KOSGU) Credit 4.304.06.730 (increase 17, 510 KOSGU).

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Budget Issue No. 4

In the economic activities of budgetary or autonomous institutions, situations occur when, in order to fulfill an obligation to a supplier (performer) accepted within the framework of one type of financial support (activity), funds are temporarily raised from other sources of financing within the balance of the personal account with subsequent reimbursement. They need to be reflected in 1C accounting programs.

Examples of internal borrowing transactions

An institution may need to urgently pay arrears for communication services or utilities so that the relevant supplier does not suspend the provision of service (for example, turning off the telephone or heating). In the accounting of institutions, account 304 06 “Settlements with other creditors” is used for individual transactions. Currently, in instructions No. 157n, the procedure for applying this account is narrowly covered. However, as practice shows, it has wider application. Among the main operations, calculations for which should be taken into account on account 0 304 06 000, the following operations can be distinguished:

on the acceptance for accounting of non-financial and financial assets, settlements of obligations, the financial result of the transfer act (separation balance sheet) during the reorganization of an institution through merger, accession, division, separation or when changing the type of institution;

for internal borrowing of funds between sources of financial support, within the limits of the balance of funds in the institution’s account, with their subsequent reimbursement;

for payment of non-financial assets from various sources of financing;

to terminate the institution’s obligations assumed under a civil contract by offsetting a homogeneous counterclaim for the payment of penalties (fines, fines) for violation of the terms of the contract;

to withhold from the amounts of the cash deposit (deposit) provided to secure the execution of contracts, in the amount of satisfying the claim of the pledgee;

on deduction from the amount of wages, the amount of repayment of debt for damages, and from other sources of financing.

Let us consider in more detail the situation of internal borrowing of funds between sources of financing. Let’s say that a budgetary institution paid the debt for utility services generated within the framework of financial security type code 4, using funds received under KFO 2. Later, funds under KFO 2 were reimbursed through a subsidy for the implementation of a government task. To do this, the program must reflect two operations:

Raising funds to pay off accounts payable under KFO 4 from the balance of funds under KFO 2;

Return of funds previously raised through CFO 2.

Reflection of raising funds in 1C

To reflect the raising of funds to fulfill accounts payable under KFO 4 from the balance of funds under KFO 2, the documents “ Cash disposal" And " Cash receipts" Let's consider the reflection of these operations in the program “1C: State Institution 8”, ed. 1.0.

When filling out the document " Cash disposal"To correctly reflect transactions, the following points must be taken into account: the type of transaction must be " Other transfers"; account according to Kt 201.11, with a mandatory off-balance sheet account 17.01; KFO 2; invoice according to Kt 304.06.

After completing the document Cash receipts» by the button « Seal

When filling out the document " Cash receipts» to correctly reflect transactions, it is necessary to take into account the following points: type of transaction “Other receipts”; Account Dt 201.11, with an off-balance sheet account 17.01; KFO 4; account Kt 304.06.

After completing the document Cash disposal» by the button « Seal» You can print the Accounting certificate using f. 0504833.

And now we will reflect this same example in the program “1C: Public Institution Accounting 8”, ed. 2.0.

To reflect the raising of funds, the documents “ Cash disposal" And "Cash receipt." Since these documents do not contain a corresponding standard operation, they must first be created.

To create a standard operation for a document "Cash Retirement" in the list of standard operations (“ Administration" – "Typical operations) by the button " Copy operationTransfer of deductions from salaries, wage payments, scholarships (304.03)" for document " Cash disposal».

In the standard operation you are creating, you must follow the hyperlink “ Posting standard transactions", adjust the debit account and delete subaccount 1 "Cash write-offs" and adjust the credit account in Posting to account 18.

To create a standard operation for a document " Cash receipts" in the list of standard operations (" Administration» – « Typical Operations) by the button " Copy operation" you need to create a new standard operation by copying the operation " Receipt of parental fees" for document " Cash receipts».

In the standard operation being created, you must remove " Condition of use: Parental fee Equal to "Yes"» follow hyperlink « Posting standard transactions" and in " Receipt of funds» adjust the credit account, delete the values of the filling formulas in Subconto 1, Subconto 2 and Subconto 3.

When filling out the document " Cash disposal" on the tab " Document details" must be filled in " Amount" On the tab " Payment decryption": data given in the tabular part - " Source of funds», "KBK", "KOSGU", "Summa".

On the tab " Accounting transaction

Credit score: 201.11 " ».

When filling out the document " Cash receipts» we act the same way, but use CFO: 4.

Reflection of the return of funds in “1C”

To reflect the return of funds previously borrowed from KFO 2, the documents “ Cash disposal" And " Cash receipts" When filling out the document " Cash disposal" on the tab " Document details" must be filled in " Amount».

On the tab " Payment decryption

On the tab " Accounting transaction» fill in the details necessary to generate accounting entries.

Standard transaction – a standard transaction created to reflect internal borrowing of funds.

Credit score: 201.11 " Funds of the institution in personal accounts with the treasury authority».

When filling out the document " Cash receipts" on the tab " Document details" must be filled in " Amount" On the tab " Payment decryption": data given in the tabular section: “Source of funds”, “KBK”, “KOSGU”, “Amount”.

On the tab " Accounting transaction» fill in the details necessary to generate accounting entries.

Standard transaction – a standard transaction created to reflect internal borrowing of funds.

Debit account: 201.11 " The institution’s funds are in personal accounts with the treasury authority.”

BASES FOR RECORDING INTERNAL BORROWING OPERATIONS

Internal borrowing operations can be carried out from any source of financial support.

REFLECTION ON OFF-BALANCE SHEET ACCOUNTS

REFLECTION IN ACCOUNTING

Internal borrowing operations are carried out using account 0 304 06 000 “Settlements with other creditors”.

1. Raising funds to pay accounts payable

Debit 2.304.06.830 (increase 18, 610 KOSGU) Credit 2.201.11.610 (increase 18, 610 KOSGU);
Debit 4.201.11.510 (increase 17, 510 KOSGU) Credit 4.304.06.730 (increase 17, 510 KOSGU).

2. Reimbursement of previously raised funds

Debit 4.304.06.830 (increase 18, 610 KOSGU) Credit 4.201.11.610 (increase 18, 610 KOSGU);
Debit 2.201.11.510 (increase 17, 510 KOSGU) Credit 2.304.06.730 (increase 17, 510 KOSGU).

DOCUMENTARY REGISTRATION IN THE TREASURY BODIES

Thus, the use of internal borrowing operations is an excellent tool for timely repayment of accounts payable. Thanks to these operations, the institution can avoid penalties and fines from the supplier for late payment and conduct business activities continuously without waiting for appropriate funding

Account 0 304 06 000 “Settlements with other creditors” is intended for accounting for settlements with creditors for transactions on the acceptance of financial and non-financial assets for accounting, settlements of liabilities, financial results under the transfer act (separation balance sheet) during reorganization through merger, accession, division, allocations when changing the type of government institution to a budgetary, autonomous institution.

As of September 1, 2014, civil legislation does not provide for the preparation of a separation balance sheet. In Art. Art. 58, 59 of the Civil Code of the Russian Federation only mentions the transfer deed. At the same time, the reflection in the accounting of transactions related to the reorganization on the basis of the separation balance sheet is provided for in Instruction No. 157n after amendments were made by order of the Ministry of Finance of Russia No. 89n. In addition, in accordance with paragraph 275 of Instruction No. 191n, a separation balance sheet is drawn up as part of the reporting generated in connection with the reorganization of the institution. In this regard, we believe that the main managers of budget funds will most likely require institutions to draw up a separation balance sheet.

Note that before the amendments were made by Order of the Ministry of Finance of Russia No. 89n, the procedure for taking into account assets, liabilities and financial results during the reorganization of an institution was not defined in Instruction No. 157n.

The transfer of indicators of assets and liabilities formed based on the results of the activities of a government institution since the beginning of the current financial year and listed in the corresponding budget accounting accounts (in the context of analytical data confirmed by analytical accounting registers (statements, cards, etc.)) is carried out on the basis of a Certificate (f. 0504833).

Accounting for settlements with other creditors is regulated by clause 111.1 of Instruction No. 162n (Table 144).

Table 144

Accounting records

for accounting of settlements with other creditors

No.	Contents of operations	Debit	Credit
1	Translation of indicators of non-financial assets as of the date of reorganization, change in the type of government institution	KRB 1 304 06 830	KRB 1 101 xx 410, KRB 1 102 xx 420, 1 103 xx 430, KRB 1 105 xx 440, KRB 1 106 xx xxx, KRB 1 107 xx xxx, KRB 1 109 60 xxx
2	Translation of accrued depreciation indicators	KRB 1 104 xx xxx	KRB 1 304 06 730
3	Translation of indicators of financial assets as of the date of reorganization, change in the type of government institution	KRB 1 304 06 830	KRB 1 201 35 610, KDB 1 205 xx 660, KRB 1 206 xx 660, KRB 1 208 xx 660, KDB 1 209 xx 660, KRB 1 210 10 xxx,
4	Translation of accounts receivable indicators	KDB 1 205 xx 560, KRB 1 208 xx 560, KDB 1 209 xx 560	KRB 1 304 06 730
5	Translation of indicators for obligations as of the date of reorganization, change in the type of government institution	KRB 1 302 xx 830, KRB 1 303 xx 830, KRB 1 304 02 830, KRB 1 304 03 830	KRB 1 304 06 730
6	Translation of indicators for obligations in the amount of overpayments of mandatory payments to the budget	KRB 1 304 06 830	KRB 1 303 xx 730
7	Acceptance of non-financial assets and financial assets into accounting under a transfer deed (separation balance sheet)	KRB 1 101 xx 310, KRB 1 102 xx 320, KRB 1 103 xx 330, KRB 1 105 xx 340, KRB 1 106 xx xxx, KRB 1 107 xx xxx, KRB 1 109 60 xxx, KIF 1 201 xx 510, KDB 1 205 xx 560, KRB 1 206 xx 560, KRB 1 208 xx 560, KDB 1 209 xx 560, KRB 1 210 xx 560	KRB 1 304 06 730
8	Acceptance for accounting of settlements of obligations, as well as the financial result of the institution (except for expenses) under the transfer act (separation balance sheet)	KRB 1 304 06 830	KRB 1 302 xx 730, KRB 1 303 xx 730, KRB 1 304 xx xxx, KDB 1 401 10 xxx, GKBK 1 401 30 000, gKBK 1 401 40 xxx, KRB 1 401 60 xxx
9	Final operations on budget accounting as of the date of reorganization, change in the type of government institution	GKBK 1 401 30 000	KRB 1 304 06 730