KPS cash working accounts. Updating the classification attributes of accounts (CPS)

Answered by Galina Nefedova, expert

At the beginning of 2017, in the incoming balances of the accounts of non-financial assets, in discharges 5-17, reflect zeros. Do not change the account structure for incoming balances on accounts 106.00, 107.00, 109.00. This is established by paragraph 2 of Instruction 162n and explained in the letters of the Ministry of Finance of Russia dated May 05, 2016 No. 02-07-10 / 25987, dated March 14, 2016 No. 02-07-07 / 14989.

In 5-17 digits, the accounts reflect zeros in the accounts Debit 0.101.00.000, 0.102.00.000, 0.103.00.000, 0.104.00.000, 0.105.00.000, 0.108.00.000, 0.201.35.000 and in the accounts corresponding with them. 20.250, 0.401.20.270, 0.304.04.000, unless otherwise provided by the purpose of property or funds.

When acquiring non-financial assets, in digits 1-17 of the account number 100.00.000, the KRB is indicated (section and subsection codes, target item code, expense type code).

Paragraph 2 of Instruction No. 162n establishes that the use of codes by institutions budget classification RF when forming 1-17 digits of the account number is carried out in accordance with Appendix No. 2, unless otherwise provided by this Instruction. In accordance with Appendix 2 of Instruction No. 162n, when acquiring fixed assets, the account number 0.100.00.000 is formed as follows: in digits 1-17, the KRB is indicated (section and subsection codes, target item code, expense type code). Thus, when acquiring non-financial assets, in digits 1-17 of the account number 100.00.000, the KRB is indicated (section and subsection codes, target item code, expense type code).

Ministry of Finance of Russia

How recipients budget funds form budget accounting balance sheets

For institutions, the main document by which accounts are formed is the Unified Chart of Accounts and the procedure for its application, which was approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instructions to the Unified Chart of Accounts No. 157n). It must be applied:

• bodies state power (government bodies), local self-government bodies;
• management bodies of state non-budgetary funds;
• state and municipal institutions;
• bodies providing cash services.

Recipients of budgetary funds form budget account numbers in accordance with the Unified Chart of Accounts and Instructions, which are approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. Features are set in Instruction No. 162n. *

Formation of an account with KRB

In the working chart of accounts, generate a 26-digit budget accounting account using 4-20 digits of the KRB code:

This is stated in the notes to Appendix 2 to Instruction No. 162n.

For separate accounts, in 1-17 digits of the account number, reflect:

This is stated in paragraph 2 of Instruction 162n.

An example of how a public institution generates a budget account with a code for classifying expenses for budget activities

State institution "Psychiatric Hospital", which is financed from federal budget acquired inventories.

The accountant defined the expense classification code as follows:

• the main manager of budget funds is the Ministry of Health of Russia (the code of the head does not form the structure of the budget account);
• section (subsection) - 0901 (Inpatient medical care) (Appendix 2 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n);
• target article - 01 2 04 90059 (subprogram "Improving the provision of specialized, including high-tech, medical care» state program Russian Federation “Health Development”, event - “Improving the system of providing medical care to patients with mental disorders of behavior”, expenses for ensuring the activities (provision of services) of state institutions) (subparagraphs 4.1.2.2.1, 4.1.2.5 section III instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n);
• KVR - 244 "Other procurement of goods, works and services to meet state (municipal) needs" (subclause 5.1.2 of section III of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

Taking inventory into account, the accountant makes the following budget entries:

Opening balances at the beginning of the year

At the beginning of 2017, in the incoming balances of the accounts of non-financial assets, in discharges 5-17, reflect zeros. Do not change the account structure for incoming balances on accounts 106.00, 107.00, 109.00.

Document all transactions with an Accounting Statement (f. 0504833).

This is established by paragraph 2 of Instruction 162n and explained in the letters of the Ministry of Finance of Russia dated May 5, 2016 No. 02-07-10 / 25987, dated March 14, 2016 No. 02-07-07 / 14989. *

From the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162N

On approval of the Chart of Accounts for Budgetary Accounting and the Instructions for its Application

Application No. 2
to the Order
Ministry of Finance
Russian Federation
"On the approval of the Chart of Accounts
budget accounting and

dated December 6, 2010 No. 162n93

Annex 2. Instructions for applying the chart of accounts for budget accounting

The use by institutions, financial authorities of the codes of the budget classification of the Russian Federation when forming 1-17 digits of the account number of the Chart of Accounts of Budget Accounting is carried out in accordance with Appendix No. 2 to this Instruction, unless otherwise provided by this Instruction. *

By accounts analytical accounting account 010000000 "Non-financial assets", except for the accounts of analytical accounting of accounts 010600000 "Investments in non-financial assets", 010700000 "Non-financial assets in transit", 010900000 "Production costs finished products, performance of works, services", as well as on account 020135000 " Cash documents"and on accounts corresponding with them 040120000" Expenses of the current fiscal year" (040120240, 040120250, 040120270), 030404000 "Intradepartmental settlements" zeros shall be reflected in digits 5-17 of the account number, unless otherwise provided by the intended purpose of the property and (or) funds that are the source financial support acquired property. reporting for 2016)*

According to the analytical accounting accounts of account 010000000 "Non-financial assets" when forming balances at the beginning of the current financial year, with the exception of the analytical accounting accounts 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 .*

Application No. 2
to instructions for use
Chart of accounts for budgetary accounting,
approved by order
Ministry of Finance
Russian Federation
"On the approval of the Chart of Accounts
budget accounting and
Instructions for its use"
dated December 6, 2010 No. 162n

Annex 2. The procedure for including the code of the budget classification of the Russian Federation when generating the budget account number

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, in 1C: Accounting public institution 8 ed.1.0 amended. 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.

Budget accounting accounts in 2016 have undergone changes, since from 01.01.2016 the budget classification is applied differently. Read about the principles of account coding, standard correspondence and off-balance sheet accounting in our article.

Legislative acts regulating budget accounting account codes

Accounting for state employees is regulated by the Unified Chart of Accounts and Instructions approved by Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n. Budgetary organizations in accordance with paragraph 2 of Art. 9.1 Federal Law "On non-profit organizations» dated 12.01.1996 No. 7-FZ are divided:

• to autonomous;
• budgetary;
• state-owned.

Each of them has its own private chart of accounts:

• order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n is applied by autonomous organizations;
• order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n - budgetary;
• order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n - state-owned.

The concept of "budget accounting" applies only to certain government agencies that are listed in Order No. 162n, for example, government agencies, government agencies, extrabudgetary funds. The remaining state institutions maintain accounting, the rules of which are specified in the respective charts of accounts (orders No. 174n and No. 183n).

Budgetary classification is the basis of accounting for state employees. It is necessary in order to be able to compare the data different budgets included in the budget system of the country. On its basis, budget accounting accounts have been developed. The chart of accounts for budget accounting (Order No. 162n) deciphers the structure of accounts.

The account number consists of 26 digits. Below is a diagram showing the composition of the account number. In addition, the example shows how exactly the data about the accounting object is encoded.

A detailed breakdown of the categories can also be found in paragraph 21 of the instructions for the Unified Chart of Accounts (order No. 157n), and in addition, in the table of the budget accounting chart of accounts itself and paragraph 2 of the instructions to it (order No. 162n).

To determine the categories 1-17, you must be able to use the budget classification. The instruction to the chart of accounts of budgetary accounting contains a separate appendix 2, which describes for each account which code (BCC) must be indicated: intended for budget expenditures (KRB), encrypting budget revenues (KDB), sources of financing the budget deficit (CIF) or 0 Moreover, for institutions, the 4-20th category of the CSC is taken, and for financial authorities - the 1-17th category.

Note that in budget accounting, in accordance with Order No. 162n, only 2 types of financial support are possible:

• at the expense of the budget (code 1);
• at the expense of funds in temporary disposal (code 3).

Thus, state institutions, state bodies and other organizations falling under the jurisdiction of order No. 162n cannot have their own extra-budgetary income.

In the Instructions on the procedure for applying the budget classification, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, you can find the structure of codes for systematizing income (Chapter II, Table 1), expenses (Chapter III, Table 2) and sources (Chapter IV, Table 5).

The BCC consists of 20 categories, of which the 4th-20th are transferred to the place of the 1-17th category of the budget accounting account of institutions (or the 1-17th category of the BCC - to the place of the 1-17th category of the account for financial authorities), as mentioned above. Table 2 shows the composition of the budget expenditure code.

An innovation in the coding of budget accounting accounts in 2016 is that the classification of sector transactions has been excluded from the CSC structure. government controlled(KOSGU).

Orders of the Ministry of Finance of Russia dated 08.06.2015 No. 90n and dated 01.12.2015 No. 190n amended the classification of income, expenses and sources of financing budget deficits. However, KOSGU are used as the last 3 digits in the account number.

Read more about one of the sections of the chart of accounts in the article “Non-financial assets in budget accounting are…” .

Drawing up correspondence of accounts (on the example of accounts 106, 205, 209, 302)

In budget accounting, the standard double-entry principle applies. Let's show typical wiring on the example of the following synthetic accounts:

• 0010600000 "Investments in non-financial assets" (used to reflect the actual costs for the purchase, creation, modernization of fixed assets, intangible assets, non-productive assets, inventories);
• 0020500000 “Income settlements” (used to reflect settlements with debtors);
• 0020900000 “Settlements for damage and other income” (used to reflect the accounts receivable of those responsible for causing damage, prepayments for which services were not provided, and other settlements specified in clause 220 of Order No. 157n);
• 0030200000 "Calculations for commitments» (used to reflect accounts payable).

Depending on the group, type of object and its movement, the analytics of the account changes, and instead of 0, the corresponding codes are used, which can be found in the chart of accounts of budget accounting. Wide range typical operations is given in Appendix 1 to the instructions for the chart of accounts for budget accounting.

Accounting on off-balance accounts in a budgetary institution

Off-balance accounts for budgetary institutions work in the same way as for commercial ones, that is, income is reflected only by debit, and disposal - only by credit, without correspondence. The chart of accounts of budgetary accounting provides for 29 off-balance accounts. They take into account the objects of the institution that are not in operational management, objects that, according to the instructions, should not be on the balance sheet, as well as other assets and liabilities listed in the instructions.

In addition, the organization may independently introduce additional off-balance sheet accounts for safety control and management accounting.

Results

Accounting in budgetary structures is subject to Budget Code RF and strictly regulated. budget system country includes the use of special codes, the knowledge of which is also necessary for budget accountants, since the codes are used directly in the preparation of routine entries.

Also useful information you will find in the article

KPS in budget accounting is a budget accounting code - these are from 1 to 17 digits. Let us draw your attention to the fact that in 2011 there were certain changes that show that these digits should reflect codes by classification. The discharges reflect the sign of retirement or the classification sign of the account - CPS.

If we are talking on budget accounting, then in these categories the budget classification (BCC) is used in terms of funds that are at temporary disposal, as well as in terms of funds for own income. In this case, the accounting policy is selected.

Budget institutions in these symbols use a regulated budget classification, as for autonomous institutions, in this case, an exclusively arbitrary classification is used. However, if a convenient budget classification is ideal for internal use, then its use is not prohibited. It should also be noted that CPS balances must be reconciled by turnover. Sometimes accountants want to increase their income and savings.

How to create a CPS (using software hardware)

The CPS initially consists of certain codes. There is a certain set of codes in the program, which, of course, needs to be updated periodically so that the latest codes are present in it.

If you are using the official version of the program, then you can not worry. As a rule, all codes come in a kind of delivery with updates. That is, they can be simply loaded into the program.

If you are not using paid program, then you have the opportunity to update the codes only by downloading add-ons. Of course, in this case it will be difficult to find a complete database, you will have to enter codes and names manually.

The CPS contains information on budget revenue codes, expense codes and funding sources. There are also arbitrary codes that are used for autonomous and budgetary institutions.

Of course, it is very important that the documentation process is carried out correctly. For this, an ideal one system, which in fact can become an indisputable basis for the formation of knowledge about the expenditure of budgetary funds.

In the symbols of the CPS, symbols are marked that are based on the regulation of the budget classification. There is a classification that is established by the Ministry of Finance of Russia, however, not budget organizations can use arbitrary classification.

Source: www.investmir.ru

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Important!

In the directory Classification signs of accounts (CPS) you should indicate the items of expenditure approved by the estimate (FHD plan), items of income, as well as the necessary codes for sources of financing the budget deficit administered by the institution.

3.17.1. Handbook "Classification signs of accounts (CPS)"

To view the guide Classification signs of accounts (CPS) follows in section Setup and administration select navigation bar command Classification signs of accounts (CPS).

The directory is used to form digits 1-17 of the account number of the working chart of accounts of the institution.

Specified in the directory KPS codes are included in the accounting account number as a prefix (digits 1–17) and are reflected in primary documents and accounting registers.

The type of classifier that will be used in the formation of accounts of the working chart of accounts - budget or Arbitrary, is determined by the structure of the working chart of accounts chosen in the accounting policy of the institution.

Before starting to keep records in the directory, you should indicate the items of expenditure for which the institution is financed, the items of income administered by the institution, as well as the necessary codes of sources of financing the budget deficit from which the institution is financed.

To close accounts budgetary accounting at the end of the year - the formation of postings in correspondence with account 401.30, you should enter the KPS, in which the first 3 digits are the chapter code, and the rest are zeros.

Directory KPS- multilevel, CPS can be combined into groups.

The list of budget classification codes used in accounting by a particular institution is determined by the current law on budget classification for a certain period, the list of analytical codes by classification of receipts and disposals is determined accounting policy institutions also for a certain period. In this regard, the elements of the guide Classification signs of accounts (CPS) have a period of validity, which is determined by the date of entry into force of the current order on budget classification, the FCD plan.

3.17.2. Entering the classification attribute of the account (CPS)

To enter a new element, press the button Create(key Ins).

In the element form that opens, fill in the details in the following order.

Indicator type- the type of the classification attribute of the account, determines the structure of the first 17 digits of the working account number.

View indicator can take the following values:

• 
  gKBK- code of the chapter according to BC, zeros are indicated in 4-17 digits;
• 
  KRB- code of the main manager of budget funds, code of the section, subsection, target item and type of budget expenditure;
• 
  KDB- code of the chief administrator of budget revenues, code of the type, subtype of budget revenues;
• 
  CIF– code of the chief administrator of sources of financing the budget deficit, code of the group, subgroup, article and type of source of financing the budget deficit;
• 
  Arbitrary– any 17-bit code.

Attributes group The composition of the classification feature visible only when a measure type other than Arbitrary.

The code– 17-digit CPS code, which will be included in the working account number.

The CPS code can be entered as a line of text or selected from classifiers, the list of which is determined view KPS.

Depending on the selected type of CPS, a list of budget classifiers is provided, from which the CPS code is formed.

3.17.2.1 Formation of the CPS code by choosing from budget classifiers

After selecting the position of the classifier, its name will be displayed next to the selected code, and its code will be written in the appropriate digits code KPS.

Name- conditional name of the item of expenses (income, sources). Used to quickly select the desired article from the directory.

The name is automatically filled in according to the name of the last selected classifier. Therefore the field Name should be changed after selecting the values ​​of all classifiers.

The code is set automatically, based on the selected classifier values.

the date of the beginning and expiration date actions of the KPS are determined by the dates of the beginning (end) of the action of the constituent elements of the classifiers.

Consider the procedure for filling out the details of the CPS card, depending on the type of classifier.

3.17.3. Entering the CPS of the "Budget" type

3.17.3.1 Formation of zero CPS

To do this, select the type of classifier gKBK and indicate chapter selection from the directory.

In props The code a code will be generated, the first three digits of which are the code of the selected chapter, and the remaining digits are zeros.

A zero CPV can be used during the transition period to record transactions on funds from income-generating activities.

3.17.3.2 Generation of income classification code (KDB)

In the program "1C: Accounting of a state institution 8", edition 2.0, the classification of income is represented by four directories:

• 
  Chapters by Budget Classification,
• 
  Groups, subgroups of KDB,
• 
  Articles, sub-articles of the KDB,
• 
  Subtypes of KDB income.

If zeros are indicated in the corresponding digits of the income classification code, for example, the code does not contain a subtype of income, the corresponding group attribute The composition of the classification feature

Write and close

Similarly, all items of income that the institution administers should be entered.

3.17.3.3 Formation of the code of budget deficit financing sources (CIF)

In the program "1C: Accounting of a state institution 8", edition 2.0, the classification of sources of financing budget deficits is represented by four directories:

• 
  Chapters by Budget Classification,
• 
  Groups, subgroups of CIF,
• 
  CIF Articles,
• 
  Types of CIF sources.

For example, to generate working accounts of account 201 00 “Institutional funds”, you need to enter the CIF code 000 01 05 02 01 01 0000 510 “Increase in other balances Money federal budget".

To do this, you need to specify the main manager of funds and fill in the rest necessary details attribute groups The composition of the classification feature.

If zeros are indicated in the corresponding digits of the classification code for sources of financing budget deficits, for example, the code does not contain the type of source, the corresponding attribute of the group The composition of the classification feature do not need to be filled. In the CPS code, empty values ​​will be replaced by "0".

After filling in the required details, you need to click the button Write and close to save a new element in the directory. The generated classification sign of the account will be reflected in the form of a directory list next to the name of the article.

Similarly, all sources of financing the budget deficit that the institution administers should be entered.

3.17.3.4 Generating an expense classification code (ECC)

In the program "1C: Accounting of a state institution 8", edition 2.0, the classification of expenses is represented by six directories:

• 
  Chapters by Budget Classification,
• 
  Sections, subsections of the KRB,
• 
  Program (non-program) areas of expenditure and subprograms (applicable from 01/01/2014),
• 
  Directions of expenses (applied from 01.01.2014),
• 
  Types of KRB expenses,
• 
  KOSGU.

• 
  Program (non-program) areas of expenditure,
• 
  Directions of expenses.

If zeros are indicated in the corresponding digits of the expense classification code, for example, the code does not contain a program (subprogram), the corresponding attribute of the group The composition of the classification feature do not need to be filled. In the CPS code, empty values ​​will be replaced by "0".

After filling in the required details, you need to click the button Write and close to save a new element in the directory. The generated account prefix will be reflected in the form of a directory list next to the name of the article.

Similarly, you should enter all items of expenditure approved by the estimate (FHD plan).

3.17.4. Entering the CPS of the "Arbitrary" type

In props The code you must specify a 17-digit code of receipts (retirements).

According to Instruction No. 157n, the classification sign of the account has 17 digits. Therefore, in props The code directory KPS 17-bit codes must be entered. For CPS type Arbitrary zeros should be used instead of insignificant digits.

The list of analytical codes on the classification basis of receipts and disposals is determined by the accounting policy of the institution for a certain period, therefore, for the KPS type Arbitrary start date must be specified.

To include the CPS in the working account, you must specify start date.

If the CPS is no longer used in accounting, the corresponding element of the directory should indicate expiration date KPS. This will not allow you to generate working accounts with an inactive CPS.

3.17.4.1 Formation of zero CPS

In order for a CPS to be included in the working account, the date of its commencement must be indicated.