A non-accountant who works for a commercial organization can easily be transferred to work for the budgetary system. We follow the rules applicable to commercial sector enterprises and non-profit organizations.

This difference is related to the particularity of the legal status of such institutions. Their leaders are either the authorities of any level, or municipal bodies, or ministries and departments of the federal level. The organizations are the holders of state funds, which are distributed in the form of subsidies and costly financing, control over the spending of which is richer than in the private sector of the economy.

Therefore, the regulations that regulate this area are divided into similar ones, divided into enterprises. There are no special changes for 2019.

According to the methodology, the main importance of the two cloud systems is Rakhunkiv plan. Another important aspect of the budgetary branch of the accounting department is the numbering of the sections. procedure for forming and issuing forms of information. It is given to the donor body and to the head of the organization.

The main documents that regulate the budgetary area are the instructions issued by the Ministry of Finance, which regulate the accounting area. The stench seems to have a secluded and private character, being effective in only one type of installation.

Budgetary settings are divided into three main groups– budgetary, autonomous and official.

For the skin groups, the structure of the cells is divided, which reflects the importance of the specifics of their activity and regulation.

Budgetary regulations are created in the spheres of science, education, and culture. This funding comes from the owner’s budget, and they manage their income independently.
State establishments operate in the field of development and science, consigned to state functions and public services, financed from the budget in the form of approved funds, their activities are connected with the subsidiaries, the stench looms income that generates the need for specific regulation of their financial and budgetary discipline.
Autonomous organizations are created, most importantly, in the sphere of social support of the population, science, education, sports and other areas that provide services to communities. Their financing also comes from the budget of the owner; they manage their income independently. Their responsibility is those that rozrahunkovy shells can be opened in commercial banks, and not even at the Federal Treasury.

The main feature of all types is those that pursue their own interests on the basis of the right of operational management, funding to be maintained by the owner or directly from the budget, which generates special opportunities to the point of significance.

To understand this, the accountant must know the classification of subjects in the budgetary sector. Which mechanism is involved? three groups of subjects:

possessions (install);
koshti inspectors (governors and regional authorities who direct koshti to their rulers);
the main inspector of property (that is, the federal ministry is in the process of dividing property between autonomous organizations).

The support of the kosts sounds in front of the inspectors with a path of folded volume, practically similar to that which is directed directly to the supply organs.

A single, universal plan for the budget sector can be found in Instruction No. 157n. For 2019, the region has seen some serious changes.

An important change was the change in the names of rich racks, for example, rack 10407 “Depreciation of the library fund” was renamed to “Depreciation of biological resources”, rack 10707 “Library fund” - “B "Iological resources". Under the Unified Plan of Rank, illogical plans are divided into each type of budgetary organizations.

New rules have been introduced, for example, 10429 “Depreciation of intangible assets - especially valuable assets”, 10449 “Depreciation of rights of ownership of non-perishable assets”.

Spent the value of the rakhunka 10540 “Material reserves - items for leasing”, 10240 “Intangible assets – items for leasing”, 10740 “Items for leasing in advance”, 10990 “Waste the property”.

The nomenclature of rackets for budgetary installations is regulated by Instruction No. 174n, which introduces a unified plan of rackets and the order of its establishment, which was seriously changed in 157n by the very same orders to the Ministry of Finance.

Instruction No. 191n encourages efficient communication of budgets. This is a special form of value; in addition to some forms, 6 types are represented in the balance. The choice of form lies with the organization, the owner, the manager and the main manager of budget funds.

And, we found that Instruction No. 148n regulates off-the-shelf food in order to maintain the budget. Vaughn regulates the rules of skin surgery,

Types of roses

For any budget accountant, one of the most important areas of establishing budgetary rules will be the development of a new structure with different groups of debtors and creditors.

With dignitaries

Suvorable control over all types of wasted goods is expanding. It is also possible to quickly register cash register orders when making preparations. Applicants will receive an advance payment with valid documents (for commercial organizations, the specifics of document processing are also affected). Insure the coverage of synthetic coverage 020800000, which has a large number of analytical coverages.

Since commercial organizations lack private rights, the establishment means a violation of budgetary discipline. Shortcomings of a reasonable legislator when developing the formulation of this statute may be of a different nature depending on the asset and the reasons for its expenditure:

rukhomoy myna;
penny sums;
inheritance of undoubted actions;
like ship's vitrates.

The breakdowns of these types of shortfalls are depicted according to rakhunku 020900000 “Rozrakhunki with surplus and other income”. Here, according to the norms of paragraph 220 of Instruction No. 157n, insurance is not only for shortfalls, but also for theft, especially for the unpaid sums shown for the advance payment, for the non-return of advance payments by counterparties for canceled government contracts, for sums ship's vitrates.

With the headmaster

For all types of installations, their authority will be the governing body and the Ministry of Finance. Vono endows the installation with main. Destruction of the foundation is one of the main types of deterioration, and their inaccurate or untimely implementation and presentation in the area can lead to the stagnation of new features of the approach to conformity. Operations are carried out either quickly or before the organization is transformed into another form.

The stinks are rising rakhunku 021006000. In the obligatory order, this position appears to have been transferred to the organization by the founder, which cannot be disposed of independently, rather than earn income, which must be obtained from something else. Until such time, the inviolability of other roads must remain intact. Also here it appears as the so-called “especially valuable hand-held mine” (the term is coined along with the instructions), as the organization independently profited from the income stream of its activities.

At the same time, from the mine itself, the amount accumulated on the new depreciation may be displayed, which is lost here, once the mine has been exhausted from the date of re-depreciation. The total subsidies and the return of their unspent portion are immediately displayed.

With other debtors

This type of rosette is made on synthetic rakhunku 021005000“Rozrahunok with debtors for income” and related analytical aspects. For this amount of insurance, pay overpayments in taxes. It is important to note that most of the expenditures may be authorized by the owner, either in the form of confirmation of the cost, or in the case of permission for this specific type of operation.

on subrahunku 020502000 income from power is shown, 020503000 - Income from sales. All operations are additionally displayed in the journals that are maintained on the installed forms.

Thus, all the rules that regulate the structure of budgetary organizations are completely different from the rules of RAS, in addition, they have recognized low structural changes associated with the change in budget classification and power the role of electronic document management in communications between government agencies.

In order to navigate all these changes, an accountant needs to devote an hour to learning the instructions. This type of appearance is consistent with the new rules and is not to blame for the problems associated with the current situation.

Changes are made to Instruction No. 157n (Zabolonkova O.)

Date of publication of the article: 06/13/2015

On registration in the Ministry of Justice there is Order to the Ministry of Finance of Russia dated 08.29.2014 N 89n “On making changes before the order of the Ministry of Finance of the Russian Federation dated 1 April 2010 N. 157n "On the approval of the Unified Accounting Plan for the bodies of sovereign power (sovereign bodies) , bodies of municipal self-government, bodies for managing state budgetary funds, state academies of sciences, state (municipal) institutions, Instructions for the implementation of this regulation" (hereinafter referred to as Order No. 89n, Instruction No. 157n Let's take a look at the main provisions of this document.

Change at the Unified Plan of Markets

We remind you that Addendum 1 to Instruction No. 157n has established a unified plan for accounting departments. The following amendments have been made so far:

- the names of the rackets have been changed:

Rakhunku number	Old name	New name
	Install koshti on racks in a credit institution	Set the values in the credit institution
	Rozrahunki zi Skodi Maina	Expenses from surpluses and other incomes
	Rozrahunki from another lane	Expenses from other incomes
	Accepted crops	Zobov'yazannya

- Included:

- new items have been introduced:

Rakhunku number	Name
Balance sheets
	Rozrahunki with unknowable hopes
	Rosrahunki for compensation viatrat
	Rozrakhunki for bags of primus fork
	Expenses from other incomes
	Repayments with PDV with advances withdrawn
	Disbursements with maximum permissible income with additional material values, jobs, services
	Reserves of future vitrats (by types of vitrats)
	Sanctioning for other reasons (outside the planned period)
	Accepted crops
	Subsequent goiters
Off-balance sheets
	Material values, seen on the special service for healthcare workers (spirit workers)
	Rozrahunki from Vikonannya penny crops'yazan through third parties

Change your appearance in the darkest positions

Access to tax documents. Clause 3 of Instruction No. 157n has been re-insuranced to the accounting level. Order No. 89n expands the stink with the following provisions:

Before the accounting department, the primary accounting documents are received based on the results of internal control of the facts of government life for the registration of data in the registers of the accounting department, which are placed in them, with the assumption of proper storage of the primary documents their documents for the detailed facts of the life of the rulers by the persons responsible for their registration;

The data of the accounting system is formed on their basis, the importance of the subjects of the region is formed in accordance with the facts of the ruler’s life, which have been reported or can be reflected in the financial system, the flow of funds or the results of action information must be established in the period between the significant date and the date of signing the accounting (financial) ) ) Significance for the Great Date (hereinafter – the period after the Great Date).

On the basis of clause 9 of Instruction No. 157n (in the new edition) there is a clear preparation of the initial accounting documents, their transfer to the installation of a line for display in the accounting department, as well as the reliability of the data, stay in them, take care of individuals, those who have signed these documents. Instruction No. 89n to this point, an additional amendment has been made, so that the person in charge of the accounting department, the person in charge of the contract for the provision of services (the transfer of re-importance) for the conduct of the accounting (budgetary) department, shall not bear responsibility ratings for appearance The original official documents compiled by other persons will confirm the facts of the ruler’s life.

The forms of accounting registers have been updated with new provisions. Zokrema, it is established that registers, the forms of which are not unified, are installed by the subject region as part of the formation of its regional policy and may contain the following obligatory details:

Name of the register;

The name of the subject of the form, what is the name of the register;

The start date and date of completion of the register and (or) the period for which the register was compiled;

Chronological and (or) systematic grouping of accounting entities;

The amount of penny and (or) natural value of accounting entities from the assigned unit of value;

The names of the villages of the people included in the register;

Signatures of the persons responsible for maintaining the register, from the designated names and initials and other details, necessary identification of these persons.

In addition, the provision has been made clear that the correction in the electronic register of the accounting entity is carried out by the persons responsible for maintaining the register, in accordance with the procedure provided in paragraph 18 of Instruction No. 157 n, records, confirmed evidence.

Automation of accounting. Until the automation of the accounting system with the regulation of changes made by Order No. 89n to clause 19 of Instruction No. 157n, such benefits are available.

With complex automation of the accounting area, information about the area is formed in the databases of the software package, which is then analyzed. The formation of accounting registers is carried out as an electronic register, and, subject to technical feasibility, on paper.

Register an accounting document on a paper note depending on the possibility of saving them in the form of electronic documents signed with an electronic signature, and (or) the need to secure them on a paper note ї are formed according to the periodicity established within the framework of the formation of the cloud policy by the subject in question, and not later for the periodicity established for the compilation and submission by the entity of the accounting (financial) report, which is formed on the basis of data from the subordinate registers of the accounting entity.

As before, when the accounting registers are displayed on paper (machine-formed accounting registers), the output form of the document is allowed to be changed (by machine) from the certified document form in mind, What are the details and displays of the output form of the document (machinegrams) for the obligatory details and obligatory details of the accounting registers.

Inventory. It is important to note the coming moment. It is necessary to make changes to paragraph 20 of Instruction No. 157, inventory of mines, financial assets must be carried out by the subject of the investment in the order established by him at the boundaries of the formation of regional policy according to the provisions of the legislation of the Russian Federation. Previously, it is necessary to carry out inventory in accordance with the Ministry of Finance.

Changes in non-financial assets

Main features. We remind you: clause 27 of Instruction No. 157n established that the balance sheet value of non-financial asset objects is of primary importance with the adjustment of changes.

Order No. 89n introduced an additional amendment, which results in the repair of the object’s main features, which does not change its quality (including the replacement of elements in a folding object of the main features (in a complex of structurally articulated objects, what is a single goal)), extends display in the register of the accounting area - the inventory card of the main object of the main purpose - by making entries about the creation of changes without displaying on the accounts of the accounting area.

In addition, the specific nature of the main features that are undergoing conservation has been clarified. Zokrema, paragraph 38 of Instruction No. 157n, as amended by Order No. 89n, it is established that the conservation of an object’s main features for more than three months (reconservation) is formalized by the first document - an act on the conservation (reconservation) of objects of the main features, which will include information about object (name, inventory number of the object, its primary (balance sheet) inventory, amount of accumulated depreciation), as well as information about the reasons for conservation and the term of conservation.

The object of the main features, which are under conservation, will continue to appear on the relevant balance sheets of the working plan of the racks, set as an object of the main features.

Representation of conservation (reconservation) of the object of the main characteristics of the term for more than three months is supported by the way of making a record of conservation (reconservation) to the inventory card of the object 'Ekta, without displaying the corresponding sections of the analytical area of the section 0 101 00 000 "Basic values" .

Clause 45 of Instruction No. 157n assigns a unit to the main property – the inventory object.

The provisions of Order No. 89n further clarify that:

In addition to the placement of buildings that may have different functional purposes, as well as independent objects of mining rights, they are insured as independent inventory objects of the main features;

Road conditions (technical methods of organizing road traffic control, including road signs, fencing, markings, direct structures, traffic lights, automated traffic control systems, lighting lines, landscaping and architecture and forms) are insured at the warehouse of the road, unless otherwise established by the procedure for maintaining the registry mine of comprehensive public legal information;

In cases transmitted by cloud policies to the subjects of the cloud, the engines of the aircraft are insured as independent inventory objects of the main features.

A plot of land is a non-violating asset. Subject to paragraphs 23, 71 of Instruction No. 157n (as amended by Order No. 89n) land plots that are subject to installations on the right of permanent (line-free) cultivation (including cultivation under non-construction bridges), those responsible for insurance at the warehouse of non-financial assets on the balance sheet 103 00 “Non-damaged assets” on the basis of a document (certificate) that confirms the right to own a land plot. Land plots are insured under their cadastral registry (the registry indicated in the document for the right to own a land plot developed outside the territory of the Russian Federation).

We would like to remind you that at this time, Instruction No. 157n calls for the acquisition of such land plots on the off-balance sheet 01 “Maino, obtained from corruption.” Well, now they need to be transferred from this account to the balance sheet.

Changes in financial assets

Set the koshti in dosage. By virtue of clause 162 of Instruction No. 157n (as amended by Order No. 89n), rules 201 03 for the purpose of conducting transactions with the collapse of kosti are established in the currency of the Russian Federation and in foreign currencies at a premium. Cash in advance, according to the accounting system and Instruction No. 157n, cash is recognized that is over-insuranced, insured on more than one transaction day, as well as cash transferred from one account to another account, including when nnі operations with vykoristanny (debit) bank cards , for the purpose of re-insurance (insurance) of funds on more than one operating day.

As a matter of fact, the new edition of this paragraph is based on the new rules regarding the financial activities of bank cards.

Rozhrahunki with older persons. The money was deposited in support amounts, denominated in foreign currency. Paragraph 215 of Instruction No. 157n establishes that the form of settlement of private individuals for certain advances in foreign currencies is immediately carried out in the same foreign currency and in the carbon equivalent of date of issue of goods under the sound.

Order No. 89n extends this addition to this point. Revaluation of charges for certain advances in foreign currencies is effected on the date of this transaction from the reversal of earlier payments in the same foreign currency.

Revaluation of debt for accepted claims in foreign currencies is carried out on the date of the current transaction with payment of claims in foreign currencies and on the relevant date (on the date of formation of the accounting register).

In case of positive (negative) exchange rate differences that resulted from the devaluation of the ruble equivalent, the increase (change) in the exchange rates will be due to the accepted obligations in foreign currency, from the changes in exchange rate fluctuations on the The financial result of the ongoing financial flow as a result of the revaluation of assets.

Expenses from surpluses and other income. Instruction No. 89n added that account 209 00 is set aside for the payment of settlements for the sums of advance payments, which are not returned by the counterparty at the time of termination of contracts (other agreements), for the purpose of court decisions, for the sums of debt and personal details that are not returned immediately ( not deducted from the salary), for the sums collected for the unused days of leave for a full-time worker until the end of that work period, in the case of which we have already withdrawn the full paid leave, for sums of over-the-counter payments, for sums of Primus fortification, including in case of discharged taxes before the legislation of the Russian Federation, in case of insurance claims, as well as for sums of surpluses, inherited from the actions (negligence) of the organization's members (clause 220 of Instruction No. 157n (as amended by Order No. 89n)).

In connection with the introduction of new analytical groups under section 209 00 at paragraph 221 of Instruction No. 157n, the new edition has made the following clarifications. The grouping of revenues and other incomes is carried out by groups belonging to the analytical groups of the synthetic structure of the object:

30 "Rozrahunki for compensation of vitrats";

40 "Rozrahunki for bags of Primus fork";

70 “Rozrakhunki zi bilki v non-financial assets”;

80 "Rozakhunki from other incomes."

It is clarified that the following is insured for the following types of income:

Expenses for the sums of debts of a large number of workers before the installation for unused days of leave when they were released before the end of that work fate, in which case they already took away a lot of paid leave ;

Disbursements for advance payment amounts, which are subject to compliance by counterparties at any time of settlement, including court decisions, state (municipal) agreements (contracts), other agreements (arrangements), which were previously established but pay;

The deductions for the sums are collected from the dependent persons, which are not immediately returned (not deducted from the salary), including at times of disrespect;

Disbursements for sums of cash, which supports the payment of court decisions in the form of compensation for costs associated with judicial proceedings (payment of court costs);

Discharges from other surpluses, and other incomes that are established during the course of government activity, are not shown in sections 205 00 “Reschedules from income”.

Increase your respect! Order No. 89n has introduced a new designation for the size of the vehicle. Zokrem, it is established that with the specified size of damage, fueled by deficiencies, stolen traces come out of the flow daily value(previously - market) material values on the day of detection of run-ins. Under the flow with full-fledged virtuosity it is understood that the amount of money necessary for renewal value of assets.

Destruction from the subordinated vidrahuvan from the maximum permissible value. As it was assigned to the beginning of the statute, Order No. 89 issued a new rakhunok 210 10 "Rozrakhunki with taxable windshields with MDV". The grouping of structures in the new structure is based on the analytical groups of the synthetic structure of the object:

1 "Rozrahunki with PDV with advances withdrawn";

2 "Rozrahunki with PDV with additional material values, jobs, services."

Paragraph 224 of Instruction No. 157n (in the new edition) establishes that the structure is assigned to the structure:

Rozrakhunki for the sums of the tax was added to the withdrawal of advance payments for the future sale of non-financial assets (work, services) within the framework of the establishment of the tax law pressure of the Russian Federation;

Rozrakhunki for sums of tax was given to the recipients (contractors) for the supply of non-financial assets, work, delivery of services, paid and paid by the installation as a tax agent at the time, transferred by the tax legislation of the Russian Federation.

Change in appearance on off-balance sheet accounts

Rakhunok 02 "Material valuables accepted for saving." Order No. 89n, paragraph 335 of Instruction No. 157n has been supplemented by a norm based on which structure the mine is also subject to, so that a decision has been made about decommissioning (due to exploitation), including in connection with physical and moral wear and impossibility (inadequacy ) further development until the moment of dismantling (recycling, depletion).

Rakhunok 03 "Forms of great importance." It is necessary to make changes to the transfer of forms before clause 337 of Instruction No. 157, which must be placed before the forms of complete information, can be installed as part of the formation of the regional policy.

Rakhunok 04 "Corruption of non-payment debtors." The write-off of debt from the off-balance sheet will be carried out on the basis of the decision of the commission to establish the availability and availability of assets once the documents are available to confirm the claim of death (or date) of the debtor, as well as after the completion of the term of a possible renewal of the procedure for reducing the burden in accordance with the current legislation of the Russian Federation (p . 33 157н (new edition)).

Rakhunok 09 "Spare parts for transport purposes, seen from wear and tear." In the event of a loss of transport service, spare parts installed on a new one are recorded on an off-balance sheet basis, written off from the off-balance sheet account (clause 349 of Instruction No. 157n (in the new edition)).

Rakhunok 27 "Material values, seen at the special service for healthcare workers (healthcare workers)." Rakhunok ordered by Order No. 89n. Vіn purposes for the formation of the main, seen in the installation in the special service of workers for the installation of service (garden) bonds with the method of ensuring control over their savings, for the purpose of vikoristannya and rukh (clause 385 of Instructions N 157n).

The credit to the property of the main object is established on the basis of the primary property document behind the balance sheet.

When the objects are removed from the off-balance sheet, go to the first document for the holder for which the objects were previously accepted to the off-balance sheet.

Analytical work is carried out on the basis of the map of material values in the context of the koristuvachiv mine, the place of its discovery, for the types of mine, its quantity and varity.

Rakhunok 30 "Rozrahunki shodo vikonannya penny crops" yazan through third parties. Another new off-balance sheet assignment for the payment of expenses for the payment of penny crops through third parties (for payment of pensions, assisted through the branch of the Russian Post, paying agents) (clause 387 of the Instructions ї N 157н).

The analytical view from which is carried out in a rich map of the cost and the breakdown of penny crops is related to the types of payments of costs to the budget or other types of payments.

Paragraph 2 of Order No. 89n establishes that the Order is established for the formation of indicators of oblast objects for the rest of the 2014 world period, if it is not otherwise transferred by the oblast policy. Transition from the stagnation of regional policy to the establishment of a new one. The order for part of the work plan is to establish the organizational and technical readiness of the subjects of the region.

Now we are focusing on other important innovations.

All-Russian conference with the participation of representatives of the Ministry of Finance

"The appearance and importance, legal
and financial nutrition of the activities of budgetary, state and autonomous institutions"

1. Two new principles have been introduced to ensure the reliability of reports.

Submission of inaccurate accounting (budget) information is a basis for fines, transfers, etc. Moreover, in the near future, the maximum amount of fines for this violation is planned to be increased to 50,000 rubles (draft Federal Law “On Amendments to Articles 15.11, 15.15.6 and 15.15.7 of the Code of the Russian Federation on Administrative іstrativnye offenses, project ID 01/05/07- 17/00069482) And the axis of criteria for assessing the reliability of the information has not been updated.

First of all, now the obviousness of mercy and problems that do not rely on economical solutions to the value of information cannot become a basis for recognizing the information as unreliable.

In another way, the principle of mutuality will be abandoned: priority is given to the recognition of expenses and expenses over the recognition of possible income and assets. This principle, which comes from international standards, is already embedded in various administrative procedures. Thus, more and more respect is given by regulatory authorities and control and treatment authorities to the reliability of reports on goiter ( , ) and their comparison with other sources of data on goiter treatment. Moreover, a special fine for violating the order of maintaining the budgetary system on 500 levels was handed over to the federal government. Vimoga about the reflection in the row 911 Questions ( , ) in the submission of requests is one of the applications of the implementation of the principle of generality. Therefore, the lack of balance in the volume of reserves and the filing of crops can now be interpreted as a violation of this principle.

2. The procedure for displaying operations involving the transfer of actual deposits to the NFA object has been clarified.

We are talking about the transfer of contributions by organizations that will make it more important to support budgetary funds, including expenses for modernization, refurbishment, technical refurbishment or reconstruction, including with elements of restoration. The assigned operation needs to be displayed on the stand:

Povidomlennya();
documents that confirm the required capital investments from the completion of work (stages of work), which are required to be submitted before notification.

4. The transfer of vistrat has been changed to form the primary varity of intangible assets.

This transfer includes the deduction of registration fees, holdings, patent fees and other similar payments related to the acquisition (withdrawal) of vinyakov’s (main) rights to intangible assets in, as well as wine towns, which are united by an intermediary organization, through this, an object of intangible assets was added. At the same time, the overflow of vitrat, which forms the primary product of the intangible material, as before, becomes unopened.

5. The new importance of regulating the analytical process of the treasury mine has been clarified.

Accordingly, before the updated version of the provisions, the procedure is established between the regional policy of the body that performs its functions and the renewed importance of the government of the main area of public legal awareness. Between the treasury of the subject of the Russian Federation and the municipal treasury, a different procedure may be established by the financial authority of the subject of the Russian Federation or municipal coverage.

6. The procedure for the acquisition of objects by the State Fund of the Russian Federation has been determined.

It has been supplemented with a new section that regulates the warehouse values of the State Fund of Russia.

157 new instructions from the budgetary structure of 2019 with changes, accounting rules and postings - new regulations for accountants of the government sector. In 2019, there were low changes in the budgetary sector of state-owned enterprises in relation to the registration of basic functions, accounting analytics, mutual frosts, legal claims and other segments. The need to modernize the regional policy of budgetary enterprises is due to stronger control over the expenditure of state funds and optimization of state enterprises. Doctors, considering that a large number of state and municipal companies operate ineffectively and without subsidies, saw the need to change the regional rules.

The new instructions will tell you that they haven’t changed that much - for example, from now on, all communications will be switched on in the future. The Plan of Rakhunki was renamed Rakhunki 2010600, on which letters of credit were insured. Nina’s is called “Den. "Koshti powers establish on special accounts of credit institutions." Great respect is given to the off-balance sheet accounts on which shares and valuable papers were secured. The rules for maintaining primary documentation have also been strengthened.

The new 157n instructions from the 2019 budget describe the rules for assigning inventory numbers and classifying the state nomenclature. Screening, adjusting video, transferring and saving information, holding for a press conference and other elements of identification of independent inventory objects.

Such entries were introduced after low audits, when incomplete sets of expensive installations were revealed, important parts of which were known from the unknown. In addition, since previously it was possible to write off receivables as non-paying non-payers, then today it is necessary to establish a complex mechanism for condensing such debts. The scheme for the presentation of off-balance sheet assets acquired from third parties has also changed; the new regulation imposes great responsibility on the accountant.

How to help an accountant set a budget:

Vimoga No. 1: Completed illumination

In this case, an accountant for category I is responsible for having 3 years of experience, and for category II – a diploma in hand. It is allowed to work in farmers' farms in moderate light, otherwise the stinks cannot be contained in the planted areas.

Damage No. 2: The accountant bears responsibility for failure to comply with instructions.

Administrative for Art. 15.11 Code of Administrative Offenses and criminal offenses for the detection of serious court crimes related to financial fraud.

Vimoga No. 3: Gross damage – compensation of 10% or more.

The legislation will be enforced, however, if clarification is given immediately, the validity may be withdrawn.

Vimoga No. 4: Analytical view.

In the new edition, the instructions have increased attention to the analytical aspect of fines, penalties, and penalties.

Vimoga No. 5: Legislative base.

Unrespectful in change, the accountant just depends on Federal Law No. 129, 120, Budget and Labor Codes.

Of course, the updated 157n instruction from the 2019 budget was adopted, among other things, to fight corruption, but it won’t bring any real sense, besides the additional obligations of accountants. Most of the costs are raised through fictitious contractors, rather than through financial instruments.

What are the changes in Order No. 157n (instructions from the budget sector) (2019)? This is a single structure for the formation of synthetic and analytical structures, designed for the division of facts of the financial and government activity of the subject for assets and liabilities. In addition to the procedure for forming paperwork, the document includes reporting explanations to the rules of registration and registration of records - accounting transactions.

Instruction 157n for the budgetary structure in 2019 is moving with changes, the text was revised again on March 31, 2018, and will be confirmed by Order No. 64n.

Who can get stuck:

kazenni, SU and AU;
authorities and authorities of local self-government;
financial authorities and the Treasury;
budgetary funds of all regions

Current document: Instruction 157 on how the budget structure in 2019 will change (zavantazhit).

Reminder for instructions 157 regarding the budget structure in 2019 with changes

For all types of countries, there are a number of regulations that regulate the specifics of forming a unified plan for a specific type.

Thus, for public sector employees, the unified budget plan is confirmed by Instruction 174 in accordance with the budgetary structure in 2019, with changes. Externally hired - Order to the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Current order - No. 174n (instructions from the budgetary sector) with changes (2019)

For autonomous installations - Order to the Ministry of Finance of Russia dated December 23, 2010 No. 183n (as amended on March 31, 2018)

For treasury powers, the establishment of other supporting funds to the budget is 162n (instructions from the budgetary sector) with changes (2019) (Order to the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n)

Features of stastosuvannya

It is significant that all accounting documents, required by regulatory documents, are frozen. The skin system itself determines the flow of synthetic and analytical components that are required for the production of effective booze. The working plan of the departments is confirmed in the regional policy of the organization.

It is clear that the government has the right to impose additional detail on all sections of the book. It is possible to install the chief executive officer of the BS.

Primary and regional documents

52n (instructions from the budgetary department) as amended (2019) regulates the forms of primary documentation and regional registers for displaying government facts of installation activities. The document applies to all types of governments (Order to the Russian Ministry of Finance dated March 30, 2015 No. 52n (as amended on November 17, 2017)).

I insert the document:

transfer of forms of original documents and journals to bookstores;
unified documentation forms;
Methodical recommendations for filling out forms.

It is important to establish the right to independently develop (examine, change and create) other forms of primary and public documentation, which will cover the specifics of the organization’s activities. Such standards are enshrined in Law No. 402-FZ. However, such solutions are better suited to higher RBS. In other words, Instruction 52 according to the budget structure in 2019 with changes is not obligatory to the point of stagnation.

The importance of the budget sector

The new introduction of modern forms for public sector employees is also regulated by special instructions to the Ministry of Finance - in the budgetary instructions for budgetary settings in 2019. I will insert the regulatory document:

New warehouse of international molds;
frequency of construction;
order of folding information;
Peculiarities of bookkeeping operations in different forms

Prote officials differentiated the warehouse and order of accounting reporting by types of installations.

To support the budget (treasury authorities, state and municipal authorities, the Treasury, as well as sub-budgetary funds) there is Instruction No. 191n (Order to the Ministry of Finance of Russia dated 28. 12.2010 No. 191n (as amended on November 30, 201).

AU and BO are required to formulate accounting information in accordance with regulations 33n (instructions from the budgetary sector) with changes (2019) (Order to the Ministry of Finance of Russia dated March 25, 2011 No. 33n (as amended in ID 30.11.2018)).

We remind you that the terms created are set individually. Instructions 33 regarding the budgetary structure of 2019 do not regulate the changes in terms. Then the specific terms for the monthly, quarterly and river accounting reports are determined by the RBS and the manager.

Documents held by an accountant

In addition to the key instructions on the accounting aspect of budgetary regulations in 2019, accountants will follow other regulatory and legal acts. For example, order No. 173n (instructions for the budgetary sector) with amendments (2019) regulates the procedure for generating statements, as well as the rules for exchanging information with FC bodies to maintain a register of agreements, tracking the results purchased.

And the procedure for returning funds to the federal budget of the state is established in Instruction 152 regarding the budget structure in 2019 with changes.

Order of the Ministry of Finance of Russia 157n. This is correct: all instructions are from a budget perspective