Reflection of budgetary obligations in 1C of a government institution. We organize proper accounting of accepted obligations

Autonomous institutions are required to keep double records of accepted obligations (in the accounts of groups 300 00 “Obligations” and 500 00 “Authorization of expenses”). How to properly organize the accounting of transactions on these accounts? In what registers accounting Are such operations being carried out? On the basis of what documents and at what point should the institution’s obligations be reflected in a particular account? The answers to these questions are presented in the article.

The need to keep double records of obligations assumed by an institution in state (municipal) autonomous institutions is regulated by instructions No. 157n, 183n. In accordance with the specified regulatory documents, the Chart of Accounts provides for these purposes sections 3 “Liabilities” and 5 “Authorization of expenses”.

Group accounts have 300 00“Liabilities” reflect settlements with counterparties (suppliers and contractors, personnel, budget and off-budget funds etc.). At the same time, settlements on obligations also include settlements on advances issued (account 206 00), settlements with accountable persons (account 208 00). Accounting for transactions on these accounts is carried out in accordance with the content of the fact of economic life in the journal of transactions for wages, the journal of settlements with suppliers and contractors, the journal of transactions with non-cash funds - in terms of payment of settlements for payments to budgets, the journal for other transactions - in parts of other operations.

Group accounts 500 00“Authorization of expenses” are intended to summarize information on the progress of execution by an autonomous institution of estimated (planned) assignments approved by the plan of financial and economic activities, including the acceptance and (or) fulfillment of obligations assumed by the institution (account 502 01), accepted monetary obligations (account 502 02) for the current (next, first year following the next, second year following the next) fiscal year. Please note that transactions on these accounts do not affect financial results activities of the institution. Accounting for such transactions is carried out in the journal for authorization transactions on the basis of primary accounting documents established by the institution independently, taking into account the requirements for authorizing the payment of accepted monetary obligations, determined by the financial authority.

Let us remind you that accepted obligations are reflected at the moment they arise (for example, concluding contracts, calculating wages, insurance premiums, taxes, accounting for other expenses of the institution). Accepted monetary obligations are reflected when, under the terms of the contract or in accordance with laws, other regulations the institution has an obligation to pay funds for its obligations. Analytical accounting of accepted obligations (monetary obligations) is kept in the obligation registration journal (f. 0504064), which indicates the basis for their acceptance (name, number and date of the document), accounting account number and amount (in rubles, foreign currency), the date of registration of the obligation (monetary obligation) and the date of removal from accounting.

It is advisable for the institution to organize the accounting of accepted (monetary) obligations in such a way as to optimize accounting procedures for the accountant. Since, in accordance with clause 318 of Instruction No. 157n, accounting for accepted obligations is carried out on the basis of documents confirming their acceptance according to the list established in accounting policy institutions, in the same list you can specify at what point they should be reflected in accounting.

Let us consider in the table an approximate list of obligations assumed by an autonomous institution in accordance with clause 308 of Instruction No. 157n, the grounds for their acceptance and the moment of reflection in accounting for a particular account.

Let us note once again that the institution has the right to provide in its accounting policies a different procedure for accepting obligations (including accepting the basis documents, determining the moment of accrual) taking into account the requirements for authorizing the payment of accepted monetary obligations established by the financial authority and the specifics of the institution’s activities.

Currently, the Ministry of Finance has prepared a draft order to amend the Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n, which approved unified forms primary documents and accounting registers used by state (municipal) institutions, and Guidelines for their application (posted on the website www.minfin.ru). This project introduces new form- notification of acceptance of obligation (form 0504824). This notice will be used to promptly provide information structural divisions executing documents for accepting obligations (agreements, contracts, writs of execution, business trips etc.), to the accounting department of the institution in order to accept budget obligations (changes to them) for accounting for the current financial year and planning period.

In practice, most questions arise when reflecting accepted monetary obligations on account 502 02, since it is not always possible to simultaneously take into account the institution’s obligations on accounts 300 00, 206 00, 208 00 and 502 02. However, if you organize their accounting correctly, there should be no difficulties . The basic rule is that when summarizing the results, the amount of accepted monetary obligations reflected in account 502 02 must be equal to the indicator of the amount of assumed obligations reflected in the corresponding accounts for recording the institution’s obligations (we will present how to check the indicators in the table below). These provisions are contained in the draft order to amend Instruction No. 183n, which is also posted on the Ministry of Finance website.

In an autonomous institution, on September 30, 2013, wages were accrued from funds received from income-generating activities in the total amount of 700,000 rubles. Personal income tax withheld - 91,000 rubles.

Accrued insurance premiums to extra-budgetary funds in the total amount of 211,400 rubles.

On 10/07/2013, employees’ wages were transferred to them bank cards, personal income tax and insurance premiums are listed.

The institution has established in its accounting policy to accept monetary obligations for wages, personal income tax, and insurance contributions on the day these amounts are accrued.

To simplify the example, the total amount of insurance premiums is indicated (without breakdown by account).

The autonomous institution entered into an agreement for the supply of equipment in the amount of 1,000,000 rubles. The contract provides for an advance of 30%. Final payment under the contract is made upon delivery. Expenses were made through targeted subsidies.

The accounting records reflect following operations:

The autonomous institution from the cash desk issued funds for reporting travel expenses at the expense of subsidies allocated for the implementation of the state task, including daily allowance - 500 rubles, money for travel - 5,000 rubles, money for hotel accommodation - 6,000 rubles. Upon returning from a business trip accountable person returned the unspent amount for hotel accommodation in the amount of 350 rubles.

The accounting records reflect the following transactions:

In accordance with accounting policy institutions.

• Instructions for using the Unified Chart of Accounts for Bodies state power (government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

• Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

From 01/01/2011, all state (municipal) institutions, regardless of their type (state-owned, budgetary and autonomous), must keep records of not only budgetary, but also monetary obligations. Moreover, if everything is more or less clear with budget obligations, then with regard to monetary obligations there are still more questions than answers. So what is the difference between them, and how to keep records of them and reflect them in the “” program?

The budget obligation arises on the basis, for example, of a business agreement concluded by a government agency and another organization and reflects the planned expenses for certain period within approved limits. The monetary obligation, according to Art. 6 Budget Code RF, is “the responsibility of the recipient budget funds pay the budget to an individual and to a legal entity at the expense of budget funds, certain funds in accordance with the fulfilled conditions of a civil transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the law, other legal act, terms of a contract or agreement.” From the above it follows that such an obligation must be registered when, according to the terms of the contract, we already have to pay a certain amount. It is also clear from this that monetary, as well as budgetary, obligations can arise both in settlements with individuals and legal entities, and with the budget. Let's look at a few examples.

Example 1.

On July 7, the school enters into an agreement with a contractor to renovate the dining room at total amount at 250 thousand rubles. According to the terms of the contract, within 7 days from the date of signing, an advance payment of 30% of the contract amount is required, which was done on July 10. And July 31 renovation work were accepted according to the act, the contractor was transferred the balance of funds in the final payment. In such a situation, the accounting reflection may be as follows:

On July 7, a budget commitment for the current year was adopted for the amount of the contract (250 thousand rubles):

Debit KRB 1 50113 225 - Credit KRB 1 50211 225;

On July 10, a monetary obligation was accepted for the current financial year to pay an advance in the amount of 75 thousand rubles:

Debit KRB 1 50211 225 - Credit KRB 1 50212 225;

On July 31, a monetary obligation was accepted for the current financial year to pay the balance of the contract amount of 175 thousand rubles. according to the work completion certificate:

Debit KRB 1 50211 225 - Credit KRB 1 50212 225.

Budgetary and monetary obligations are closely related to each other, and usually monetary obligations arise after the adoption of budgetary ones, but a different order of their occurrence may be enshrined in the accounting policy of the institution. A striking example of this is accounting for salary and tax obligations.

Example 2.

Wage teachers and school staff are paid 2 times a month: on the 26th - an advance for the current month and on the 10th - a calculation for the previous month. Reflection in accounting:

On July 26, a monetary obligation of the current year was accepted for the amount of the advance for the first half of the month - 200 thousand rubles:

Debit KRB 1 50211 211 - Credit KRB 1 50212 211;

On July 31 (the moment of salary accrual), a budget obligation of the current financial year was adopted for monthly wages in the amount of 500 thousand rubles:

Debit KRB 1 50113 211 - Credit KRB 1 50211 211;

On July 31, a monetary obligation was accepted for the current financial year to pay the balance of wages in the amount of 300 thousand rubles:

Debit KRB 1 50211 211 - Credit KRB 1 50212 211.

Monetary obligations for settlements with the budget, as well as for one-time purchases of materials, fixed assets or services arise at the time of accrual of accounts payable, unless otherwise provided by the accounting policy of the institution. And, of course, any obligations can be accepted only within the limits approved for the year.

In the “1C: Public Institution Accounting 8” configuration, accounting for monetary obligations is implemented in the form of a special document (starting with release 1.0.5.2). It is available for self-filling in the “Recorded Liabilities” journal, for example, in the case of issuing funds for reporting or when calculating salaries and taxes. In addition, unlike the “Accepted budget obligation” document, documents for registering monetary obligations can be entered on the basis of documents on the purchase of materials, fixed assets or services. Filling it out is not much different from the “Accepted Budget Commitment” document; the amount is recorded only for the current financial year.

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At the beginning of 2014, in part budget financing A restriction on the amount of purchases under direct contracts up to 100 thousand rubles came into force. And at the beginning of 2015, a new concept “accepted obligations” appeared in the accounting of government institutions. This concept implies that the institution assumes obligations for the amount of a future contract or agreement. A notice indicating the available amount, as well as the subject of the contract (agreement), is posted in the Unified Information Network. And, initially, Exact sum and the supplier are unknown, but the accountant is obliged to accept obligations before placement. In this article we will consider the entire algorithm for working with accepted obligations in the 1C program: BSU 8th ed. 2.0.

To register the obligations assumed, as with direct contracts, we begin the work by creating a new element in the directory “Agreement or other basis for the emergence of obligations”:

Select the type of contract – “With supplier”:

As with direct contracts, you need to check the box “Accounting for the subject of the contract”:

After setting this flag, the field “Concluded based on the results of competitive procedures” will become available for editing:

When you check the box in this field, the form changes, the required “Counterparty” field disappears (because competitive procedures imply the presence of several participants and the supplier who will become the winner is unknown in advance). Additional fields for setting flags also appear:

Let us only note the requisite “Concluded based on the results of competitive procedures.”
Then fill out the document in the usual way. Type of obligation (primary document), select “Notice”:

After saving the contract, we accept obligations by creating, based on the document “Registration of obligations and information under contracts”:

We fill out the document with the necessary data for the initial maximum amount, which is indicated in the auction notice (the “Counterparty” detail must be left blank, since the counterparty is unknown at the time of posting the auction notice):

Please note that the type of obligation is automatically “Accepted obligation”.
Let's go to the tab " Accounting transaction", select typical operation“Registration of obligations”, remove the flag from the “Budget data with detailing according to KOSGU”:

After posting the document, the following entries are generated for the obligations assumed:

This completes the accountant’s preparatory operations for conducting competitive procedures.
In general, competitive procedures are the process of identifying the winner for the provision of services or the supply of goods with a limit on the maximum amount. Therefore, such procedures can have two outcomes: a winner is determined or the competitive procedures are completed without a winner. In turn, if the winner is determined, then two options can be provided: the winner is determined for the entire initial maximum amount, or the competitive procedures are completed with savings (the final amount is less than the initial maximum amount).
Let's look at everything in order possible options.
After the completion of the competitive procedures, we begin registration of the result. To do this, let us turn to the agreement that was created before the publication of the notice. Let's open the element for modification:

Set the flag to the “Competitive procedures are completed” position:

Now we will consider different options for ending the auction.
1. The competitive procedures are completed with the determination of the winner.
We set the switch in the “Conclusion of an agreement” attribute (means that as a result of competitive procedures the winner is determined). After setting the switch, the form changes, and additional fields become available for filling:

In the “Counterparty” attribute, select or create new element directory "Counterparties". In the “Type of obligation” detail, change the type of the primary document to “Agreement” (since the amount and supplier of services or goods are already known):

We indicate the date of the contract:

We save the element, then register it based on the agreement of obligation:

It is not a new document that is being generated, but an adjustment to an existing one; a “Changes” column appears in the tabular part of the document. This column is necessary to reflect savings (if the amount of the contract with the supplier is less than the declared initial maximum amount):

If the contract is concluded with savings, in the “Changes” column in the “Amount” line the amount of savings is written with a minus sign (the amount in the last column is recalculated by the program):

When posted, the document generates the following movements on accounts:

If the contract was concluded for the entire initial maximum amount, the column must be left unchanged (empty).
2. And the second option for ending the auction is that the winner has not been determined, or the auction was not held.
Let's also turn to the agreement that was created before publishing the notice and open the element for modification. In the form, set the flag in the “Competitive procedures completed” attribute and the switch in the “Refusal of the contract” attribute:

It is also necessary to register obligations on the basis of:

When forming an obligation with a trading outcome without determining the winner, the quantity and amount of the position are automatically reversed in the “Changes” column.
After this document is processed, the following transactions are generated:

The entire amount of accepted obligations is reversed.
The article discusses all possible options for the outcome of the auction, shows the algorithm for registering obligations, and creates the necessary chain of documents.

Obligations of the institution - responsibilities budgetary institution, autonomous institution, which are stipulated by law, contract or other regulatory legal act obligations to provide the legal or natural person, other public legal entity, or subject of international law with the funds of the institution in the relevant year.

To store a list of agreements, state and municipal contracts, as well as other grounds for the occurrence of obligations ( writs of execution, orders of the manager, etc.) the reference book “Contracts and other grounds for the emergence of obligations” is intended

To register in the program the very fact of accepting the obligations of an institution, the document “Registration of obligations and information under contracts” is intended. The document can be entered from the contract card using the “Create based on” button.

The completed document “Registration of obligations and information under contracts” is presented below. On the tab " Extrabudgetary funds» you should indicate a list of goods, works, services with a breakdown by code budget classification, which must be delivered according to this contract.

The document's accounting entries will look like this:

I would like to draw your attention to the fact that if you correctly fill out the document “Registration of obligations and information under contracts”, you can later enter the document “Receipt of Ministry of Health” to capitalize the material reserves received by the institution.

If we conclude a contract through competitive procedures, the procedure will be different.

To register in the program the fact of placing an order for the supply of goods, works, services, the contract card must be filled out as shown below, i.e. indicate the type of contract “With a supplier” and set the flags “Accounting for the subject of the contract” and “Concluded based on the results competitive procedures." In this case, the details “Counterparty” and “Counterparty Account” will not be available, since the supplier is not yet known.

When registering an obligation, the “Type of obligation” attribute takes on the value “Accepted obligation”

Accounting records.

After the state (municipal) contract has been concluded, we return to the contract card, set the flag “Competitive procedures completed” and indicate with the switch either “Conclusion of the contract” or “Refusal of the contract”, and also indicate in the “Counterparty” field the supplier, date and number of the state (municipal) contract.

To correctly generate the “Register of Contracts” report and printed form Information about the concluded contract in the contract card must be additionally filled in the “Characteristics” tab

Based on the edited contract card, we enter another document “Registration of obligations and information under contracts.”

In the “Total:” column, the total contract amount is entered manually; the amount in the “Changes” column will be calculated automatically. The column “Before changes:” cannot be edited.

To obtain information about contracts participating in competitive procedures, the report “Results of competitive procedures” is intended.

In the last issue of the magazine* we examined the provisions regulating the accounting procedure for accepted monetary obligations by state (municipal) institutions. From this article you will learn how to keep records of these obligations in 1C: Accounting government agency 8", including when changing their volume and re-registration, as well as how to create accounting registers in the program.

Accounting for accepted monetary obligations

In the program “1C: Public Institution Accounting 8”, accounting of monetary obligations is kept in the following accounts:

• 502.12 “Accepted monetary obligations for the current financial year”;
• 502.22 “Accepted monetary obligations for the first year following the current one (for the next financial year)”;
• 502.32 “Accepted monetary obligations for the second year following the current one (for the first year following the next one)”;
• 502.42 “Accepted monetary obligations for the second year following the next.”

According to the Instructions for the application of EPAS for accounts 502.12, 502.22, 502.32, 502.42, analytical accounting is established in the context of accepted obligations (by subaccount Accepted obligations type Directory), types of expenses (by subconto KEC type Directory Codes economic classification(KEC)) and personal accounts (by subaccount Sections of personal accounts type Directory), as well as by type financial security activities (KFO) and classification criteria accounts (KPS) according to the structure of the institution’s working chart of accounts.

The transaction journal number for accounts is set to “9”. This means that transactions journal number 9 will be set in account transactions, and account transactions will be reflected in Authorization Journal No. 9.

Registration of monetary obligations

In the program “1C: Accounting of a State Institution 8”, the document is used to reflect on the accounting accounts the amounts of monetary obligations accepted by the institution for the current year .

The document can be entered either independently or based on documents:

• Purchase of materials (on the way);
• Purchase of materials;
• Purchasing an OS (on the way);
• Purchase of fixed assets, intangible assets;
• Purchase of legal acts;
• Advance to an accountable person;
• Reflection of wages in accounting;
• Third-party company services;
• Acceptance of OS from account 107 to account 106;
• Customs declaration on import.

When entering on the basis, most details are filled in automatically from the basis document. The details are also automatically filled in Base, which indicates the corresponding basis document.

All that remains is to indicate Personal account And Personal account section, which will reflect the cash disposal for the fulfillment of a monetary obligation (Fig. 1).

Rice. 1

Thus, if the program registers the fact of receipt of goods, works, services, then the document “Accepted monetary obligation” can be entered on the basis of receipt documents.

Also accounting records for the acceptance of monetary obligations can be formed when carrying out the above documents, which register the receipt of goods, works, and services.

Method of registering monetary obligations - whether to generate transactions or documents automatically or not Accepted monetary obligation- is specified in Accounting settings settings(menu Accounting - Setting up accounting parameters, interface Full) on the tab Enter money obligations.

Note! If according to the corresponding obligation (element of the directory Agreements and other grounds for the emergence of obligations) a monetary obligation (MO) for the amount of the advance has already been registered, then in the automatically generated document Accepted monetary obligation the amounts should be reduced by the amount of the advance payment.

To register a monetary obligation for the amount of the advance stipulated under the terms of the agreement, as well as in other cases, a document Accepted monetary obligation is entered independently.

When entering a new document Accepted monetary obligation Document date is set equal to the working date of the program, it can be changed. Document Number assigned automatically when recording a document.

Establishment- the institution that accepted the obligation is indicated.

If accounting is carried out in the context Sources of financial support (balances), to generate transactions, you must specify the type Source of financial support (IFO).

The document provides for the execution of one operation - Acceptance of the current year's monetary obligation. In accordance with it, the corresponding accounts are indicated, which will be reflected in the transactions generated when posting the document:

• Debit account - 502.11 “Accepted liabilities for the current financial year”;
• Loan account - 502.12 “Accepted monetary obligations for the current financial year.”

The document should indicate the details of the primary document - the grounds for accepting a monetary obligation and the amount of the obligation by type of expense (Fig. 2).

Rice. 2

As noted above, in the program “1C: Accounting of a public institution 8”, in account 502.12 “Accepted monetary obligations for the current financial year”, as well as in account 502.11 “Accepted obligations for the current financial year”, analytical accounting is maintained for personal accounts (according to subconto Sections of personal accounts type Directory). This allows you to track the entire chain of execution of the estimate (FHD plan) from completed LBO (approved estimate, planned assignments) to the cash payment.

Therefore in the document Accepted monetary obligation should be indicated Personal account And Personal account section, which will reflect the cash disposal for the fulfillment of the monetary obligation.

The table indicates:

• KFO- select the code for financial security of the obligation;
• Personal account section- select the section of the personal account for which the accepted obligation is taken into account;
• KPS, KEC- indicate the budget classification codes and KOSGU codes for which the obligation is assumed;
• Agreement or other basis for the emergence of obligations- from the appropriate directory, select the basis for accepting a monetary obligation.

If the institution conducts additional analytics on goals, activities, additional classification, you should enable the visibility of details Purpose code, Event code, Additional classification(paragraph List setup context menu).

Amount for the current year- the amount of the accepted monetary obligation for the current financial year corresponding to the specified type of expenses.

In the information line Total The total of the table is calculated, which we recommend comparing with the amount of the advance or the basis document for accepting a monetary obligation.

A correctly completed document should be recorded (button Write down) and swipe (buttons OK or Conduct).

When posting a document, accounting records are generated for the acceptance of a monetary obligation to reduce the accepted obligation of the current year:

Debit 0.502.11.000 Credit 0.502.12.000

From the document, the program generates an accounting certificate (f. 0504833) (button Accounting information). Document on advance payments Accepted monetary obligation can be entered on the basis of a contract (a directory element Agreements and other grounds for the emergence of obligations), which provides for an advance - the document is registered Obligation financing schedule with advance amount*.

Note: You can read more about the reflection in the program of accepting monetary obligations (formation of transactions for accepting funds) in the following issues of the magazine.

Change in the volume of monetary obligations

According to paragraph 311 of the Instructions for the Application of Unified Accounting Standards, the amounts of changes in the volume of monetary obligations of an institution accepted in the current financial year are reflected in the debit of the corresponding analytical accounting accounts of account 050201000 “Accepted liabilities” and the credit of the corresponding analytical accounting accounts of account 050202000 “Accepted monetary obligations”. In this case, the amount of decreases in accepted monetary obligations is reflected in the “red reversal” method.

To reflect changes in the volume of monetary obligations in the program, you must enter a new document Accepted monetary obligation. It is convenient to create a new document by copying the document Accepted monetary obligation, the amount of which needs to be changed (see Fig. 3).

Rice. 3

To increase the amount of an accepted monetary obligation, the amount of the increase must be entered in the new document. To reduce the amount of an accepted monetary obligation, enter the reduction amount with a minus sign in the new document.

Re-registration of a monetary obligation

According to paragraph 310 of the Instructions for the Application of the Unified Accounting Standards of Accounting, transactions for authorizing the obligations of a participant budget process, the obligations of a budgetary, autonomous institution (hereinafter referred to as the institution's obligations), accepted in the current financial year, are formed taking into account the obligations (monetary obligations) accepted and not fulfilled by the institution.

If a monetary obligation has been accepted, but this year not fulfilled, after re-registration of the unfulfilled part of the obligation in the new year, the monetary obligation should also be re-registered in the amount planned for execution.

In the program for this, you can copy the corresponding document “Accepted monetary obligation” and, if necessary, adjust its amount.

Formation of registers for accounting of accepted monetary obligations

Validation Journal

According to paragraph 314 of the Instructions for the Application of Unified Accounting Standards, accounting for transactions with monetary obligations accepted by an institution is carried out in the Journal for authorization transactions on the basis of primary documents (accounting documents) established by the financial authority of the relevant budget (institution) reflecting correspondence on the corresponding accounts for the authorization of budget expenditures provided for the corresponding type of institutions Instructions for use Chart of accounts.

In the program “1C: Accounting of a public institution 8” transactions on account 502.12 “Accepted monetary obligations for the current financial year” are reflected in the report Transaction log, which allows you to form Authorization journal according to form 0504071.

Form 0504071 and the procedure for filling it out are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. According to Methodical instructions on formation Transaction logs(clause 3 of Appendix 5 to Order No. 173n of the Ministry of Finance of Russia dated December 15, 2010) transaction logs (form 0504071) are formed on the basis of a single document form in which the name and number of the document being created are recorded.

To form Validation Journal in setting up report parameters Transaction log You should indicate the journal number - 9.

It should be noted that Guidelines on formation Transaction logs do not contain separate instructions for the formation Validation Journal.

Since account 502.12 “Accepted monetary obligations for the current financial year” establishes accounting by sections of personal accounts, the report can be obtained separately for a specific personal account(personal account section), setting subaccount as the transaction separator Sections of personal accounts.

Also for journal No. 9 you can set the display of the personal account section in the column Name, setting subconto as an indicator Sections of personal accounts.

Validation Log No. 9 can be formed separately under account 502.12. To do this, the account must be included in the selection (see Fig. 4).

Rice. 4

The completed report variant settings can be saved using the button Save report settings for later use. The saved setting can be applied using the button Load report settings.

Logbook of accepted obligations

Analytical accounting of obligations (monetary obligations) accepted by the institution is carried out in Logbook of accepted obligations, in the context of types of expenses (payments) provided for in the estimate (financial and economic activity plan) of the institution. This rule is contained in paragraph 320 of the Instructions for the use of EPAS.

The form of the Register of Accepted Obligations 0504064 and the procedure for filling it out are established by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n.

According to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, form 0504064 is called “Logbook of registration of obligations”.

According to the Methodological Instructions for the formation of accounting registers (clause 3 of Appendix 5 to Order No. 173n of the Ministry of Finance of Russia dated December 15, 2010), the Liabilities Registration Journal (f. 0504064) is used by the institution to record obligations (monetary obligations) of the current financial year.

The Journal of Accounting for Accepted Obligations (form 0504064) indicates the basis for accepting an obligation (monetary obligation) (name, number and date of the document), accounting account number and amount (in rubles, in foreign currency), date of statement of the obligation (monetary obligation) for accounting and the date of deregistration.

In the program "1C: Public Institution Accounting 8" for the formation Logbook of accepted obligations report applied (menu Accounting -> Regulated accounting registers -> Obligations register).

Liability log can be formed separately under account 502.12. To do this, the account must be included in the selection (see Fig. 5).

Rice. 5

The generated report reflects the basis for accepting a monetary obligation - name, date and number of the agreement, contract (directory element Agreements and other grounds for accepting obligations), the number of the accounting account on which the monetary obligation is reflected, the amount of the monetary obligation, the date of registration of the monetary obligation and the date of removal from accounting.

The amount of documents processed is indicated as the amount of the accepted monetary obligation. Accepted monetary obligation, registered in the program "1C: Accounting of a government institution 8" according to this basis during the period of formation of this report.

The date of registration of the monetary obligation is the date of the corresponding document Accepted monetary obligation.

If more than one document is registered on the basis of the obligation Accepted monetary obligation, for example, for the amount of the advance payment and for the amount of the final payment for the supplied inventory items (work performed, services rendered), then the date of the first document will be shown Accepted monetary obligation.

The date of cash disposal is indicated as the date of removal of the monetary liability from accounting - the date of the relevant document(s) (Fig. 6).

Rice. 6

In the column Note the dates and amounts of documents for the fulfillment of the corresponding monetary obligation are indicated.

Line graphs Note The program allows you to decrypt. This can be done by double-clicking the left mouse button: the corresponding document opens Application for cash expense, Payment order, Cash disposal.

You can also generate any standard reports for the 502.12 account.

The program provides for the reflection of data on account 50202 when auto-filling regulated reports “F. 0503128, Report on accepted budgetary obligations", "F. 0503138", Report on accepted expenditure obligations for income-generating activities" and "F. 0503738, Report on the commitments undertaken by the institution.”