How to enter a new CPS? Current news Change in kps in.

As noted in the article, according to subparagraph "k" of paragraph 2.2 of Appendix No. 3 to the order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n paragraph 15 of paragraph 2 of Instruction No. 162n is set out as follows: "Accounts for analytical accounting of accounts 0 100 00 000" Non-financial assets "when forming balances at the beginning of the current financial year, with the exception of accounts for analytical accounting of accounts 010600000 "Investments in non-financial assets", 010700000 "Non-financial assets in transit", zeros are indicated in 5-17 digits of the account number. - on the highlighted yellow give a link to http://its.1c.ru/db/garant/content/71199066/1/3022

As of December 31, 2015, we transferred all balances of materials to the CPS of the KRB type with a zero expense type (VR). When writing off these materials to account 109 00 or 401 20, should we use KPS with zero BP or with expense type 244? At the same time, we buy new materials at BP 244, and should we also receive them at BP 244?

The same goes for OS and depreciation. If the incoming balance hangs on a zero type of expense, then depreciation should be charged on a zero type of expense? At the same time, new operating systems should we come to BP 244? And also charge depreciation on BP 244?

State Budgetary Institution of Culture "State Volga Russian Folk Choir named after P. M. Miloslavov"

For budgetary and autonomous institutions, the legislator has provided for these purposes the indication of "zero" CPS (classification signs of accounts, categories 1-17 of the account number of the institution's Working Chart of Accounts). According to paragraph 2.1 of the Instructions for the use of the Chart of Accounts accounting budgetary institutions (order of the Ministry of Finance of Russia dated 12/16/2010 No. 174n as amended by the order of the Ministry of Finance of Russia dated 12/31/2015 No. 227n) “According to the accounts of analytical accounting of account 0 401 20 270 “Expenses on operations with assets”, zeros are reflected in 5-17 digits of account numbers ". A similar provision is contained in clause 3 of Appendix No. 2 to Order No. 183n of the Russian Ministry of Finance dated December 23, 2010, as amended by Order No. 228n of the Russian Ministry of Finance dated December 31, 2015.

Orders of the Ministry of Finance of Russia dated December 31, 2015 No. 227n and dated December 31, 2015 No. 228n are posted on the website of the Ministry of Finance of Russia (http://www.minfin.ru/ru/perfomance/budget/bu_gs/budgetaccounting/)

That is, if depreciation on fixed assets and intangible assets is reflected in the debit of account 0 401 01 271 "Expenses for depreciation of fixed assets and intangible assets", and the disposal of spent material reserves, losses in the amount of natural loss of material reserves, as well as items of soft inventory and utensils that have become unusable are reflected in the debit of account 0 401 20 272 "Expenditure of inventories", then, regardless of the date the non-financial asset was received by the institution, account numbers 0 401 01 271, 0 401 20 272 can indicate "zero" CPS.

It should be noted that for accounts 109 00 "Production costs finished products, performance of work, provision of services "a similar provision is not provided. Therefore, account numbers 109 00 must be formed in the generally established manner:

“2.1. When conducting accounting by budgetary institutions, business transactions on the accounts of the Working Chart of Accounts approved by the budgetary institution as part of the formation of accounting policies are reflected:

in 1 - 4 digits of the account number - an analytical code for the type of function, service (work) of the institution, corresponding to the code of the section, subsection of the classification of budget expenditures (this provision should be applied from 2017);

in 5 - 14 digits of the account number - zeros are reflected, unless otherwise provided accounting policy institutions;

in 15 - 17 digits of the account number - an analytical code of the type of receipts from income, other receipts, including borrowings (sources of financing the deficit of the institution's funds) (hereinafter referred to as receipts) or an analytical code of the type of disposals for expenses, other payments, including repayment of borrowings (hereinafter referred to as disposals), corresponding to the code (component of the code) of the budget classification Russian Federation(analytical group of the subtype of budget revenues, code of the type of expenses, analytical group of the type of sources of financing budget deficits)”.

Thus, account numbers 109 00 in the institution's Working Chart of Accounts in 2016 in without fail must contain the type of expenses of the budget classification of expenses of the Russian Federation.

The use of "zero" CPS in the formation of the account number for accounting for non-financial assets is provided only for NFA balances formed at the beginning of the next financial year. Accounting for NFA incoming in 2016 should be kept on accounts, the number of which includes the type of expenditure of the budget classification of expenditures of the Russian Federation.

In the program "1C: Accounting public institution 8" NFA account number must include CPS of the "KRB" type.

Starting from 2017, the budget classification instruction for budgetary and autonomous institutions has changed, according to which the first four characters in the CPS (account classification attribute) contain the section code and subsection code of budget classification expenses. In this regard, changes have been made to 1C: Accounts department of a state institution 8 edition 1.0. Let's consider them in more detail in this article.

So, in order to switch to a new instruction, you need to make changes to the accounting policy. We go to the directory "Institutions"

In the accounting settings, select the "Accounting policy" section.

We go to the section of the field "RPS Structure", change the name. You can put any convenient for you or take from the picture below. And we change the type of CPS by choosing "Classification of AC and BU".

After that, we save the changes and set the start date for the accounting policy - from January 1, 2017.

After in accounting policy made the necessary settings, go to the KPS directory.

Adding a new element

Select the type of indicator - "AU and BU".

After that, the "Subsection Refinement" field appears, in which we select desired view KPS.

After you have created all the necessary CPS, you need to create working accounts. Basically, you will create them already in the process of work, because it is impossible to immediately predict which accounts you will need in the future, and it makes no sense to create accounts for everyone in a row. Below I will show you how to create working accounts.

Let's go to the chart of accounts.

Go to the "Working Accounts" tab and click "Add"

We select the account, CFO and KPS from the list that we created earlier, and click "OK". A work account has been created.

That's all for creating new KPS from 2017 and setting up a working chart of accounts. If you need more information about working in 1C: BGU 8, then you can get our collection of articles on.

Since 2017, the procedure for applying the working chart of accounts in the accounting of public sector institutions has changed. In particular, changes were made by a number of orders of the Ministry of Finance of the Russian Federation (in particular, No. 209n and No. 12).

In this article, we will look at the CPS for accounts 0 100 00 000 and the changes that came into effect on January 1.

What changed?

The changes introduced by order of the Ministry of Finance of the Russian Federation No. 209n can be found in the following regulatory documents:

• Instruction approved by the order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n (paragraph 2).
• Instruction approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (clause 2.1).
• Instruction approved by order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n (paragraph 3).

Innovations affect the analytical accounting accounts of account 0 100 00 000 “Non-financial assets”, with the exception of the following:

• 0 106 00 000 Investments in non-financial assets;
• 0 107 00 000 “Non-financial assets in transit”;
• 0 109 00 000 "Costs for the manufacture of finished products, performance of works, services."

On these accounts, in 1-4 digits of the account code, it is necessary to reflect the section and subsection of the classification of budget expenditures. In digits from 5 to 17, zeros should be written, unless otherwise provided by the intended purpose of the property and (or) funds that are the source of financial support for the acquired property.

In addition, when generating balances at the beginning of the current financial year for the specified accounts, zeros must also be indicated in digits from 5 to 17 of the account number.

Also in the Instruction, approved by order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n, clause 21.1 appeared for budgetary and autonomous institutions. According to it, from January 1, 2017, the account number of the working chart of accounts of these organizations in categories from 1 to 4 includes the codes of the section and subsection of budget expenditures (the text of the instruction was supplemented in accordance with Order No. 12 of the Ministry of Finance of the Russian Federation).

Please note that if an institution needs to provide additional information to internal or external users of budget reporting, the zeros in digits 5 through 17 of the account number may be replaced by the appropriate budget classification codes in the manner prescribed by the institution's accounting policy.

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Answered by Galina Nefedova, expert

Yes need. Section, subsection codes determine for which function of the institution the funds are intended. There is no correspondence between sections and subsections for income accounts. But since there are no exceptions in Instruction No. 157n, in the digits from the 1st to the 4th account number, indicate the codes for which expenses will be passed.

Rationale

Stanislav Bychkov, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia

How to create balance sheet accounts for budgetary and autonomous institutions

How to generate an account number

In 1-4 digits of the account number from 2017, enter the code for the type of function, service (work) of the institution. This code corresponds to the section / subsection of the classification of budget expenditures - in Appendix 2 to instructions No. 65n. For example:*

In 2016, these digits are zeros. The institution has the right to reflect the code in 1-4 digits in 2016, if such an order is provided for by the accounting policy.

This is established in paragraph 21.1 of the Instructions to the Unified Chart of Accounts No. 157n. *

Indicate zeros in 5-14 digits of the count. It is convenient to fix analytics in these categories in order to keep separate records. For example, in income-generating activities, divide income by type:

XXXX.0000000011.180.2.205.80.560 – donations;*

XXXX.0000000012.180.2.205.80.560 – grants.*

This procedure is in clause 21.2 of the Instructions to the Unified Chart of Accounts No. 157n, clause 2.1 of Instructions No. 174n, clause 3 of Instructions No. 183n. *

An example of how to generate an accounting account number in the Working Chart of Accounts for 2017

State-financed organization"Alpha" - educational organization higher vocational education. Provides educational services within the framework of the state task and paid educational services.

The chief accountant of the budgetary institution "Alpha" in the accounting policy fixed the Working Chart of Accounts. Including:

1-4 digits - analytical code 0706 "Higher education".*

About the working chart of accounts in 2017

For 2017, create working accounts in a new way. Define their structure in the accounting policy.

Maria HLOPOTNIKH, State Advisor of the Russian Federation 3rd class

What section and subsection codes should educational institutions use?

Section codes indicate which function of the institution the funds are intended for.

So, section 0700 means "Education". It reflects the costs of education and training in the interests of a person, society, and the state. And subsection codes detail the section code.

For example:

• kindergartens - 0701 " Preschool education»;
• schools and gymnasiums - 0702 " General education»;
• colleges - 0704 "Secondary vocational education".

But educational institutions reflect expenses not only under section 0700.

In particular, under subsection 1004 “Protection of the family and childhood”, compensation is paid for part of the parental fee in kindergartens.*

Important to remember!

There is no correspondence between sections and subsections for income accounts. But since there are no exceptions in Instruction No. 157n, in the digits from the 1st to the 4th, indicate the codes for which expenses will be passed *

Working account and new KPS in 2017: answers to questions

Olga FUTSAY, leading expert of the journal "Accounting in an institution"

The main thing in the article

1. Sections and subsections include in income, expenditure and accounts of funding sources
2. Learn how to generate an invoice when you reflect settlements with the founder regarding especially valuable movable property
3. Transfer accounts to new KPS in the accounting program. First, close the year and make an archive copy of the infobase

From January 1, 2017, the categories from the 1st to the 4th in the accounts of the working accounting plan are the codes of the section and subsection of budget expenses (clause 21.1 of the Instruction of December 1, 2010 No. 157n came into force). In addition, at the end of 2016, changes were made to the rules by which working accounts are formed. They were approved by the order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n.

The innovations raised a lot of questions from your colleagues. They came to us by mail even during the New Year holidays. We chose the most interesting ones and answered them.

Our explanations will be useful to all accountants of budgetary institutions whose field of activity is culture, education, healthcare, etc.

We also present practical examples, which will help to reflect transactions this year without errors.

Which principle to choose

How should sections and subsections be specified? Does the choice depend on the specific operation or on the type of institution? And is there a correspondence table between sections and subsections with codes for types of expenses?

Document

On sections and subsections of the budget classification - in the letter of the Ministry of Finance of Russia dated December 23, 2016 No. 02-05-11 / 77689

The section code determines which function of the institution the money is intended for. And the subsection code details the section code. That is, the choice depends on the specific operation, and not on the type of institution.*

Example. The budgetary cultural institution conducts priority expenditures under subsection 0801 "Culture".

At the same time, it may reflect expenses under section 0700 "Education" or 1000 "Social policy". If an institution spends expenses on the education of employees in organizations of additional professional education under advanced training and professional retraining programs, the amount is taken into account under subsection 0705 “Vocational training, retraining and advanced training”. And if this is a rural cultural institution and it transfers compensation to its employees to pay utilities, then expenses are reflected in subsection 1003 "Social security of the population".

Please note: allowances, compensations and other social payments that are not public regulatory obligations (for example, compensation for delay wages), the institution pays under subsection 0801.

When an accountant selects a section and subsection, you need to use the correspondence table of sections and subsections with expense type codes (CWR). It can be downloaded here.

Indicate or not

What does a working chart of accounts for cash look like? Do I need to specify sections and subsections?

The account number must include codes for the section and subsection of budget expenditures, regardless of the economic content. In the general case, form the discharges in the accounts as follows:

Important to remember!

There is no correspondence between sections and subsections for income accounts. In categories from 1st to 4th, indicate the codes by which expenses will be passed

• from the 1st to the 4th category - sections and subsections;
• from the 5th to the 14th digit - zeros;
• from the 15th to the 17th category - analytical accounts for accounting for the working chart of accounts: codes for the type of receipts from income, expenses and sources of financing budget deficits.

In the name of analytical accounts, include the name:

• the corresponding account of the chart of accounts of the budgetary (autonomous) institution;
• classification attribute of the type of receipts or disposals (in parentheses).

Suppose an institution provides preschool and general education services (Subsections 0701 Early Childhood Education and 0702 General Education). In this case, the working chart of accounts must be drawn up in two subsections. For example:

• 0701 0000000000000 4 201 11 510 - receipt of a subsidy for the implementation of the state task to the personal account in the treasury body;
• 0702 0000000000000 4 201 11 510 - receipt of a subsidy for the implementation of the state task to the personal account in the treasury body;
• 0701 0000000000000 2 201 11 510 – receipts Money from the income-generating activities of the institution to a personal account in the treasury body;
• 0702 0000000000000 2 201 11 510 - receipt of funds from the income-generating activities of the institution to the personal account in the treasury body.*

This question can be called one of the most popular among users of the program "1C: Accounting of a state institution 8". As a rule, the question comes from state institutions financed from the budget of the subject of the Russian Federation, as well as from the budget of municipal districts, much less often from institutions financed from the federal budget.

Why does this question arise in some cases very acutely? Why can't users find certain target items, types of expenses, items or subtypes of income in the directory?

This article is devoted to the answers to these questions.

Before entry into force federal law No. 83-FZ dated 05/08/2010 "On Amendments to Certain legislative acts Russian Federation in connection with the improvement legal status state (municipal) institutions” all state institutions were recipients of budgetary funds. Budget accounting was carried out according to instructions approving a 26-digit chart of accounts for budget accounting, integral part each account had a 17-digit element - BCC (budget classification code), which could take several values: KRB (budget expenditure code), KDB (budget revenue code), CIF (classifier of the source of internal financing), gKBK (head code, other digits - 0).

After the entry into force of Federal Law 83-FZ, the largest reorganization of the budget network in recent decades took place, dividing state institutions into state-owned (recipients of budgetary funds) and budgetary with autonomous (recipients of subsidies from budgets of the corresponding level).

7 new instructions came into force, approving the rules of accounting, registers primary documents, as well as quarterly and annual reporting forms.

The following issues underwent radical changes: budgetary and autonomous institutions were allowed to keep records not according to the full budget classification, but according to an arbitrary classification. This did not mean that the number of digits in the accounts decreased, it was only allowed to use the value “0” in the corresponding digits. Moreover, if the founder considers it necessary to introduce his own departmental classification, then the accounting records in the institution should be kept using this classification.

In addition, state-owned institutions - recipients of funds from the budget of the subject and the budgets of municipal districts and entities, work using the budget classification approved by local regulations and laws on the budgets of the relevant subjects and municipal districts.

The program "1C: Accounting of a state institution 8" maintains the relevance of the budget classification approved by orders of the Ministry of Finance of the Russian Federation. On the this moment the Order of the Ministry of Finance of the Russian Federation No. 180n dated December 21, 2010 “On approval of the Guidelines on the procedure for applying the budget classification of the Russian Federation” is in force, taking into account the changes made.

The standard distribution of the program release includes the file "federal.clax", which updates the budget classification (according to the order of the Ministry of Finance of the Russian Federation) in the information base using the built-in processing "Updating the budget classification".

Therefore, not all government agencies can find the classifiers necessary for accounting and budgetary accounting.

And now let's take a step-by-step look at how to introduce a classifier approved by a local regulatory act, namely, by order of the Department of Finance, Budget and Control Krasnodar Territory dated December 22, 2011, No. 532 “On establishing the procedure for applying the budget classification of the Russian Federation in 2012 in the part related to the regional budget and the budget of the Territorial Compulsory Medical Insurance Fund of the Krasnodar Territory”.

It is required to enter new CPS in the directory (account classification attribute):

budget expenditure code 825 0707 4230203 013 - "Events related to the health campaign for children in difficult life situations, the financial support of which is carried out at the expense of the regional budget"

budget revenue code 841 1 17 05020 02 0011 - "Receipt of contributions for measures to protect cultural heritage"

When adding a new CPS to the directory of the institution's CPS, several points must be taken into account:

3. In all created elements of the directories of the menu " Budget classification» in the field "Beginning of action" indicate this normative act, and in the field "Budget" - select the appropriate budget

4. Check in the institution card that the field "Budget" and the field "Chapter Code" correspond to the created elements

After that, you can start creating a new CPS.

Let's create a budget expenditure code in the directory 825 0707 4230203 013 - "Activities related to the health campaign for children in difficult life situations, the financial support of which is carried out at the expense of the regional budget"
1. Set the type of classifier "KRB"
3. Select a section, subsection from the directory
4. We enter a new target article (according to the structure of the target article by order of the Department for Finance, Budget and Control of the Krasnodar Territory dated December 22, 2011 No. 532)

5. Add the desired program

6. Add the necessary subroutine in strict accordance with the hierarchy of the target article

7. We select the type of expenses, enter the name of the expense code in accordance with Appendix No. 1 to Order DFBK 532 of December 22, 2012 and save the element.

Now let's create a code of budget revenues in the KPS directory of the institution 841 1 17 05020 02 0011 - "Receipt of contributions for measures to protect cultural heritage"
1. Set the type of classifier "KDB"
2. Select the chapter on BC from the reference book
3. Choose a group, subgroup of income

4. The next step is to select an article and sub-article of the income code

5. And in conclusion, let's add a subtype of income

8. Enter the name of the income code in accordance with Appendix No. 3 to Order DFBK 532 dated December 22, 2012 and save the element.