Chart of accounts of a budget institution for the year. Accounting in budgetary organizations

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There are approximately 2,000 accounts in the budget chart of accounts. But, in essence, most of them are sub-accounts. Of course, accountants do not use all the accounts, but, just like in commercial structures, they develop a working chart of accounts.

Actually, those accounts that are most actively used in the activities of state employees are included in the following sections, there are only five of them:

1. Non-financial assets.

This includes fixed assets and intangible assets, as well as all related transactions, such as depreciation. This section also includes inventories, finished products and capital investments.

2. Financial assets.

The name speaks for itself and covers cash And financial investments institutions such as securities, deposits, shares. In addition to this to financial assets includes all types accounts receivable, including settlements with income debtors, settlements with accountable persons, etc.

3. Obligations.

The section is similar to the concept of obligations in the commercial sphere and implies any form accounts payable, such as settlements with suppliers and contractors, settlements on taxes and fees, settlements on debt obligations ...

4. Financial result.

The section contains information on financial results not only for this year, but also for previous years of activity of institutions. It also contains information about the cash execution of the budget and deferred income.

5. Authorization of budget expenditures.

Perhaps the most radically different section from commerce. On the accounts included in it, there is a record of budgetary appropriations and limits on budgetary obligations.

Similar to the general chart of accounts, the budget contains off-balance sheet accounts, reflecting the values ​​temporarily located in the institution and not belonging to it.

FROM x amount of work of budget accounts

For example, if increases the cost of materials, then the accountant generates the posting:

If the cost of materials decreases , the wiring will be different:

Account number structure

And now, using an example, let's try to decipher the encoding of the budget account.

Obviously, accounting in the budget only at first glance seems especially difficult. A little theory and practice is enough to independently maintain budget accounting. To do this, you need to sign up for unique course, which is built on the simultaneous study of theory and in-depth practice using documents from a real organization. Upon completion of the course, you will be able to safely work as an accountant in state and municipal institutions.

This accounting procedure in different organizations is regulated by more than one state act. To understand how to apply these requirements, it is worth learning the features of the plan for accounts in accounting work different enterprises.

Chart of accounts accounting 2016, what is it and what does it include?

Since in 2000 the Ministry of Finance of the Russian Federation established the main algorithm by which amounts must be given, the topic "" is relevant today.

Everyone needs to pay attention to the full text of this order, all sections and their contents. The list of tables and regulations includes a single procedure for writing reports. It is also the structure that every institution makes its formation. Each table here will contain a code or indicator that accounting requires. The use of a standard form with explanations provides for use in Word or in another program.

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Chart of Accounts 2016 year for merchants differs from the plan applied government agencies. What are charts of accounts accounting 2016 year and how can I get acquainted with them?

What accounting plans are in effect in 2016?

Actually charts of accounts for 2016 The legislation of the Russian Federation establishes several.

In the commercial segment are used:

• chart of accounts for accounting in commercial firms (approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n);
• chart of accounts approved for banking structures;
• Chart of accounts entered for non-credit organizations.

IMPORTANT! According to the Ministry of Finance (letter dated March 15, 2001 No. 16-00-13/05), the plan approved by Order No. 94n is not of a regulatory nature, but is a recommendatory document.

In the state budget system, the following are approved and applied:

• plans of accounting accounts for autonomous, budgetary and state institutions;
• a unified plan for budget entities (approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n).

We will study the specifics of the most common Chart of Accounts 2016 year - introduced by order of the Ministry of Finance No. 94n.

Chart of Accounts (Order of the Ministry of Finance No. 94n)

This document is used in all commercial firms (except credit institutions), where accounting is carried out by means of double entry. Using the accounts from the plan under consideration, accountants reflect in the accounting registers the debit and credit entries of two corresponding accounts.

The company does not have to use all the accounts entered in the order on approval of the chart of accounts No. 94n. But those that correspond to the business procedures characteristic of the activities of this company must be involved. Approved by Order No. 94n chart of accounts includes, apart from synthetic accounts, also sub-accounts. Both those and others are combined by the subject of accounting into a working chart of accounts.

What does he represent?

Working chart of accounts of the organization

Work plan is a mandatory component accounting policy firms. It contains accounting accounts from among those approved in Order No. 94, and corresponding to those business transactions that are typical for the company.

Accounts accepted in the work plan can be submitted:

• synthetic;
• sub-accounts for synthetic accounts;
• off-balance;
• sub-accounts for off-balance accounts.

As the first ones, those approved by order No. 94n must be involved. The second subject of accounting can use any - those that are reflected in the main chart of accounts, or their own. Third - apply those that are given in order No. 94n (if they correspond business transactions in the company), or those that are developed by the subject of accounting independently. Accounts of the fourth type, the firm always generates independently.

There are a number of other important regulations regarding the use of accounts according to the main plan - they are enshrined in the instructions attached to Order No. 94n.

Instructions to the order on approval of the chart of accounts of accounting No. 94n

The main purpose of the instruction in question is to familiarize the accountant with the procedure for compiling correspondence between accounting accounts. Using given order, the enterprise generates postings using the double entry method.

IN public sector accounting is carried out using special charts of accounts. The main one can be considered a single plan, approved by order No. 157n.

Accounting in the public sector: a unified chart of accounts (approved by order of the Ministry of Finance No. 157n)

In the unified plan under consideration, the accounting accounts given in a special structure are approved, which are to be used by organizations budget system. These accounts are very different from those approved for commercial firms. They are 5-bit and in practice can be reflected in accounting registers using additional analytical digits, as well as codes of the form financial support- in accordance with separate charts of accounts for specific types of budget organizations.