What can you cook from squid: quick and tasty

Why do we need off-balance accounts 17 and 18 and to which accounts to open them? How to conduct analytics on off-balance sheet accounts in the context of budget classification codes? Find out how to fix the data in the balance sheet help.

Why are off-balance sheet accounts 17 and 18 important and what to reflect on them

On accounts 17 and 18, the accountant must reflect additional analytical data on transactions with cash in the context of the codes of the budget classification of the Russian Federation. This information is necessary to disclose information about the activities of the institution in the reporting.

• Important article:

Off-balance sheet account 17 is used to account for money that has been received or returned:

• to the bank accounts of the institution, including the bank accounts of the PBS, intended for the crediting of money by the main manager or manager;
• to the cash desk of the institution;
• to the personal account of the institution, opened for him by the treasury or financial authority.

The withdrawal of funds is recorded on account 17 with a minus sign.

Do not take into account on account 17 the amount of refund of expenses of the current financial year and the balances of unused subsidies and grants from previous years to the budget.

Recall that since the end of 2016, account 17 shows the amounts of refunds of expenses from previous years, not related to accounts receivable. For example, if the property tax declaration for previous years was clarified and the tax authorities returned the overpaid tax to the institution.

Off-balance sheet account 18 is designated for the bookkeeping of money that was lost or recovered:

• from bank accounts of the institution;
• from the personal account of the institution opened for him by the federal treasury or financial authority;
• from the cash desk of the institution.

The return of payments from sources of financing the budget deficit (other than money) on account 18 is reflected with a minus sign.

Which KBK to apply

Instruction No. 162n does not contain instructions on how to apply budget classification codes when generating data on off-balance sheet accounts. But in order to draw up reliable budget reporting, on accounts 17 and 18 you need to reflect:

• codes of the type, subspecies of budget revenues, KOSGU - by revenues;
• codes of a section, subsection, target item, type of expenses and KOSGU - by expenses;
• codes of a group, subgroup, article and type of source of financing the budget deficit and KOSGU - by sources of financing the budget deficit.

Let's analyze the structure of off-balance sheet accounts (diagram).

Scheme. Analytical structure of off-balance sheet accounts 17 and 18

The funds that have been transferred to the temporary disposal are not considered the income of the institution. Therefore, when they enter or leave, in accounts 17 and 18, the income and expense codes of KOSGU are not indicated. Deficit financing source codes are used:

• upon receipt, reflect the increase in account 17 under article 510 "Receipt to budget accounts" of KOSGU;
• upon disposal - an increase in account 18 under article 610 "Disposal from budget accounts" of KOSGU.

Table. Accounts to which off-balance sheet accounts 17 and 18 are opened

* For account 1 304 05 000 there is no need to keep records on accounts 17 and 18. Since account 304 05 does not take into account cash, but the state of settlements between the financial authority, institution and counterparties or the budget.

What forms of reporting do the indicators of off-balance sheet accounts fall into?

Off-balance accounts 17 and 18 are taken into account when they form:

• a certificate of the presence of property and liabilities on off-balance sheet accounts to the balance sheet (f. 0503130);
• cash flow statement (f. 0503123);
• budget execution report (form 0503127);
• report on budgetary commitments (form 0503128).

Help on the form 0503130

The turnovers on accounts 17 and 18 are recorded in the statement to the balance sheet (f. 0503130) in the context of the classification codes for income, expenses, as well as sources of financing budget deficits - these are lines 170-182.

On the off-balance sheet account 17 indicate in the lines:

• 171 and 173 - the total amount of income, other receipts - sources of financing the budget deficit;
• 172 and 173 - the total amount of expenses, including refunds of expenses from previous years, payments between the institution and separate divisions or between separate divisions.

On off-balance sheet account 18, lines 181 and 182 are filled in in the context of the total amounts of expenses, taking into account the returns of the current year and payments by sources of financing the budget deficit. If the refunds of the current year's expenses at the cash desk of the PBS are greater than the expenses themselves, the indicators on line 181 are given with a minus sign.

Let's show with an example how to reflect transactions on off-balance accounts 17 and 18 in the certificate.

Example:

During the year, the accountant of the state institution "Alpha" made the following entries in the accounting:

Based on the off-balance sheet data, the accountant prepared a certificate (see sample).

Sample. Fragment of the balance sheet

Off-balance sheet accounts 17 and 18 in the budget execution report (f. 0503127)

In section 1, budget revenues and receivables of previous years in column 6 are formed according to the data of off-balance sheet account 17 with a plus sign. And the return of excessively received income - with a minus sign.

Section 2 indicates the codes for expenditures, detailed by groups (subgroups), CWR, codes of the constituent parts of the budget classification. You do not need to record the KOSGU codes. The data is taken on account 18. At the same time, in column 7, receipts from refunds of expenses of the current year are reflected with a minus sign. And the expenses of the current year - with a plus sign.

In section 3, data on accounts 17 and 18 in columns 520 and 620 are reflected with a plus sign.

Off-balance sheet accounts with government agencies

The unified chart of accounts provides for 30 off-balance accounts (hereinafter - s / s) numbered from 1 to 27, as well as 30, 31 and 40. A simple accounting scheme is applied to all these accounts, that is, the income is reflected only by debit, and the expense - on a loan, without correspondence.

З / с needed:

• to organize control over the safety of property that is located on the territory of the organization, but for which there is no right of operational management or which, according to the accounting rules, is not reflected in the balance accounts (units of the library fund, fixed assets up to 3,000 rubles in use, awards and etc.), as well as other material values;
• to track settlements and obligations pending;
• to collect analytical information about other accounting objects, etc.

In addition, for the organization of management accounting, institutions can themselves create additional salaries.

How to make postings on accounts 17 and 18

In accordance with the rules of paragraphs. 365, 367 of the Unified Chart of Accounts, salaries 17 and 18 are opened to the main accounts 020100000 and 021003000, as well as 030406000 (only for cash settlements). To understand how to use wages 17 and 18, you need to study cash accounting (hereinafter - DS).

Application of account 020100000

Account 020100000 "Institutional funds" is used to record cash flows. Using the example of the encoding used in budgetary institutions (Chart of Accounts approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n), we will consider what combinations of synthetic and analytical codes are possible to create accounts for accounting of DS.

All typical account entries are given in the instructions for private charts of accounts - orders of the RF Ministry of Finance dated December 16, 2010 No. 174n, dated December 6, 2010 No. 162n, and dated December 23, 2010 No. 183n.

Application of account 021003000

Account 021003000 "Settlements with the financial authority for cash" is used as an intermediate account for transactions of money movement from personal accounts to the cash desk and vice versa, as well as when employees of the institution use bank cards. Let's see this with examples of postings.

Simultaneously with the entries on accounts 020100000 and 021003000, the institution must keep an off-balance sheet of the movements of the DS on accounts 17 "Receipts of the DS" and 18 "Disposals of the DS". The diagram shows the cases of using these s / s.

Let's consider examples of using accounts 17 and 18.

Example 1

The institution received a subsidy for the implementation of state. tasks 75,000 rubles. Of these, 20,000 rubles. was issued to the accountable person through the cashier to pay for the services of a third-party organization, 17,000 rubles. was transferred to a bank card and was also spent by the accountant on the purchase of materials. The following entries were made in accounting.

In the following example, we will show the reflection of non-cash transactions.

Example 2

The institution provides paid services to the population. In the current month, income from such services amounted to 187,000 rubles. The paid salary to the employees was 113,000 rubles. Also, the institution incurred expenses for transport services, which were paid through the accountant, in the amount of 15,000 rubles, as well as other work performed by a third-party organization last month in the amount of 23,000 rubles. The following entries were made in accounting.

Postings on accounts 17 and 18 are the basis for drawing up some forms of reporting by government agencies. In accordance with the order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n, the data of these accounts are used:

• in the report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737);
• report on the obligations of the institution (form 0503738);
• cash flow statement (form 0503723);
• certificate to the balance sheet (form 0503730) on the availability of property and obligations for salary.

And for institutions falling under the order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n, the data of these accounts are used:

• in the statement of cash flows (form 0503123);
• budget execution report (form 0503127);
• report on budgetary commitments (form 0503128);
• certificate to the balance sheet (form 0503130) on the availability of property and obligations for salary.

Note also that at the end of the financial year, the balances on accounts 17 and 18 are reset to zero.

Outcomes

Records for z / s 17 and 18 must be made if there are transactions in the accounting that affect the accounting accounts of the DC and the account of settlements with the financial authority on cash DC. The double entry method is not applied to off-balance sheet transactions, that is, receipts are reflected only by debit, and disposals by credit. Off-balance sheet accounting of DS movements helps to control these assets, and also allows you to conduct detailed analytics, which is necessary for the preparation of some forms of reporting.

On off-balance sheet accounts, institutions record property that does not meet the criteria for assets, property received for storage or processing, as well as strict reporting forms, rolling awards, prizes, cups. In this article, we will consider accounting for all accounts.

The instruction does not restrict the institution's right to use its additional accounts. Violations in accounting for off-balance sheet accounts distort reporting, which threatens with fines.

General accounting procedure for off-balance sheet accounts

The list of standard off-balance sheet accounts was approved by Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n: under numbers from 1 to 27, as well as 29, 30, 31, 40 and 42.

A simple accounting scheme is applied to all off-balance accounts, that is, an income is reflected only by debit, and an expense - by credit, without correspondence.

Off-balance sheet data does not have to be reflected in the transaction journals and in the general ledger.

All material values, as well as other assets and liabilities recorded on off-balance sheet accounts, are inventoried in the manner and within the time frame established for the objects recorded on the balance sheet.

Property accounting

The property is recorded on 14 off-balance accounts: 01, 02, 05, 06, 07, 09, 12, 13, 21, 22, 24, 25, 26, 27:

• Account 01"Property received for use." The account records the property received by the institution for use, but these are not leased objects. These are values ​​that, in accordance with the legislation of the Russian Federation, are not subject to reflection on the balance sheet of the institution: museum items and museum collections included in the state part of the Museum Fund of the Russian Federation, non-exclusive rights to use the results of intellectual activity, rights of limited use of other people's land plots. The property is registered on the basis of an acceptance certificate or another document that confirms the receipt of the property and rights to it. The property must be reflected at the value specified in the acceptance certificate. Accounting is carried out in the context of property objects, owners (balance-holders) of property, as well as according to inventory, serial, registry numbers specified in the acceptance certificate or other document.
• Account 02"Material values ​​accepted for storage." It is here that now it is necessary to take into account the material values ​​of the institution that do not meet the criteria for assets, as well as property in relation to which a decision was made to write off until the moment of its dismantling, utilization, and destruction. Material values ​​accepted by the institution for storage, for processing are accounted for on the basis of the primary document that confirms their receipt: the act of acceptance and transfer, the contract, etc. Objects are reflected at the cost specified in the primary document. If an institution has drawn up an act unilaterally - according to a conditional assessment: one object - 1 ruble. Disposal of MCs from off-balance sheet accounting is reflected on the basis of supporting documents at the cost at which they were accepted for off-balance sheet accounting.

In the card for quantitative and total accounting, the object should be reflected in the context of owners (customers), by type, grade and storage location.

• Score 05"Material assets paid for by centralized supply." Accounts are kept by institutions that order the supply. Material assets are reflected on the basis of documents that confirm the shipment to the consignee in the amount of payments for their purchase. Accounting is kept in the book of accounting of material values ​​for each consignee and type of values.
• Score 06"Debt of pupils and students for unreturned material values." Debts are taken into account in the amount of the amount of expenses for the restoration or acquisition of similar property. Accounting is carried out in the card for accounting for funds and settlements by type of income, each student and type of value.
• Account 07“Awards, prizes, cups and valuable gifts, souvenirs”. The property is taken into account:
  • in a conditional assessment (one item, one ruble) - received awards, prizes, cups, banners;
  • at the cost of acquisition - valuable gifts, souvenirs and material values ​​acquired for presentation (rewarding).

Accounting is carried out in the card of quantitative and total accounting for financially responsible persons, storage locations and each item.

• Score 09"Spare parts for vehicles". For off-balance sheet accounting, spare parts are accepted at the time of writing them off the balance sheet for the repair of transport, and are taken into account during the period of operation as part of the vehicle. Accounting is carried out in the card of quantitative and total accounting by persons who received spare parts, by vehicles and by types of spare parts and their quantity.

When a vehicle is retired, the spare parts installed on it and recorded on account 09 are deducted from off-balance sheet accounting.

• Score 12"Special equipment for performing research and development under contracts with customers." The equipment is accounted for at the cost indicated by the customer in the primary transfer documents. Accounting is carried out in the card of quantitative and total accounting in the context of the topics of work, responsible persons, storage locations, by type of equipment and quantity.
• Score 13"Experimental devices". Objects are registered at the cost, which is attributed to the increase in R&D costs. Accounting is carried out in the card of quantitative and total accounting in the context of responsible persons, storage locations by type of valuables, their quantity and value.
• Score 21"Fixed assets in operation". The account keeps records of fixed assets worth up to 10,000 rubles. inclusive. Registration is carried out on the basis of a primary document upon transfer of a fixed asset worth up to 10,000 rubles. in operation, with the exception of real estate objects and the library fund. The accounting is carried out at the cost, which was established in the accounting policy: according to the conditional estimate - 1 rub. for one object or at book value. Accounting is carried out in the card of quantitative and total accounting in the context of objects of fixed assets and centers of material responsibility. Objects are debited from the account only by the decision of the commission on the basis of an act of acceptance and transfer, an act of write-off.
• Score 22"Material values ​​obtained from centralized supply." The property is registered, which came from the centralized supply, until the receipt of the notification (f. 0504805) and copies of the supplier's documents.
• Score 24"Property transferred to trust management."
• Check 25 "Property transferred for paid use (lease)" - for accounting for operating lease objects, granted rights to use property transferred by the institution for paid use under a lease agreement.
• Check 26 "Property transferred for gratuitous use" - to record the objects of operating lease, granted rights to use property transferred by the institution for gratuitous use. What these accounts have in common is that property registration is carried out on the basis of an act of acceptance and transfer at the cost specified in the act. Accounting is carried out in the card of quantitative and total accounting in the context of managers or users, their locations, by types of property in the structure of groups: real estate, especially valuable movable property, other movable property, non-financial assets.
• Score 27"Material values ​​issued for personal use to employees (employees)." Objects are accepted for off-balance sheet accounting at book value based on the primary document. Accounting is carried out in the card of quantitative and total accounting in the context of users of property, location, by type of property, its quantity and value.

Accounting for strict reporting forms, vouchers, periodicals

The listed assets are recorded on off-balance sheet accounts: 03, 08, 23.

• Score 03"Forms of strict reporting". The list of SRF and the procedure for their assessment (according to a conditional estimate - 1 ruble per one form or acquisition cost) is established in the accounting policy. Accounting is carried out in the book on accounting forms of strict reporting for each type of form in the context of responsible persons and storage locations. Forms are written off on the basis of an act of acceptance and transfer or an act of write-off in cases of issuance of SRF, transfer to another organization or damage, theft, shortage.
• Score 08"Unpaid vouchers." Vouchers are accepted for accounting when stored at the box office at the nominal value indicated on the voucher form or in a conditional assessment in the absence of a nominal value. Accounting is carried out in the card of quantitative and total accounting by responsible persons, storage locations, types of vouchers and cost.
• Score 23"Periodicals for use". Acceptance for accounting is carried out on a conditional assessment. Analytical accounting is carried out in the card of quantitative and total accounting in the context of each periodical. Write-off of accounting objects is carried out by decision of the commission on the basis of an act.

Accounting for money, settlements and settlement documents

Money, settlements and settlement documents are taken into account from the 14th to the 19th and on the 30th off-balance sheet accounts.

• Score 14"Settlement documents awaiting execution" and score 15"Settlement documents not paid on time due to lack of funds on the account of a state (municipal) institution)." Accounting for settlement documents is carried out in the accounting card of settlement documents awaiting execution, in the context of accounts for each document.
• Score 16"Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, counting errors." Keep records in the Card for accounting of funds and settlements. Registration is carried out on the basis of acts of audits, inspections and other similar documents. On account 16, the amounts of overpayment of benefits continue to be listed until they are fully paid off or written off. If repayment or collection is made over several months, the amounts recorded off the balance sheet can also be written off gradually.
• Score 17"Cash inflows" and score 18 Cash Disposals. Accounts must be opened to balance sheet accounts: 201.00 "Institutional funds", 210.03 "Settlements with the financial authority in cash" and 304.06 "Settlements with other creditors" (in terms of cash settlements). Accounting is carried out in a multigraph card or card for accounting for funds and settlements in the context of the institution's accounts, by types of disposals and receipts (in the context of KOSGU). At the end of the year, account balances are not carried over to the next year. Therefore, accounts 17 and 18 should be closed as of December 31 of the reporting year.
• Score 19"Undetermined receipts of past years." Accounting is carried out according to the dates of enrollment of unclarified receipts and the dates of their clarification.
• Score 30"Settlements for the fulfillment of monetary obligations through third parties." Analytical accounting for the account is carried out in a multigraph card and (or) in a card for accounting for funds and settlements in the context of monetary obligations by types of payments of budget funds or other types of payments.

Accounts receivable and payable

For accounting of receivables and payables on the off-balance sheet, there are two accounts: score 04"Debt of insolvent debtors" and account 20 "Debt unclaimed by creditors."

Debt is recorded on the account at the moment when the commission on the receipt and disposal of assets decides to write it off the balance sheet.

Debt accounting is carried out in the card for accounting for funds and settlements:

• by types of receipts and debtors for accounts receivable;
• by types of payments and receipts and by creditors for accounts payable.

The debt is written off from account 04 by the decision of the commission (in the event of death or liquidation of the debtor), when the debt collection procedure is resumed, or if the account has received money to pay off the debt.

Accounting for guarantees

Accounting for guarantees is carried out on accounts 10 and 11.

• Score 10"Enforcement of obligations". Collaterals are accepted for accounting according to primary documents in the amount of the obligation for which the collateral was received. Accounting is carried out in a multi-graph card in the context of obligations by type of property (security), its quantity, storage locations and obligations, in which the property was received. Collateral is written off in case of fulfillment of obligations.
• Score 11"State municipal guarantees". Accounting is carried out in the card for accounting for funds and settlements in the context of subjects of civil rights and obligations for which guarantees are provided, by type and amount of the guarantee. The amounts of collateral are debited from the account when the obligations in respect of which the guarantee is provided are fulfilled.

Accounting for financial investments

• Score 31"Shares at par." Accounting is kept by a body with the powers of a shareholder or another authorized body. Shares are placed on the off-balance sheet simultaneously with the reflection on account 204.30 "Shares and other forms of participation in capital". Accounting is kept in the register of securities.
• Score 40“Assets in management companies”. The off-balance sheet takes into account the assets that are listed on account 204.51 "Assets in management companies". The property value is adjusted at the reporting date. Accounting is carried out by groups and types of non-financial, financial assets.
• Score 42"Budgetary investments made by organizations." Acceptance for accounting occurs according to the data on the transfer of funds or the transfer of assets. Investments are written off from the off-balance sheet upon completion of work and commissioning of capital construction facilities. Analytical accounting for the account is carried out in the context of the recipients of funds.

Additional off-balance sheet accounts

The Ministry of Finance left for budgetary institutions the right to introduce additional off-balance accounts necessary for collecting information and controlling property. To do this, it is enough to fix the accounting procedure for off-balance sheet accounts in the accounting policy. But it should be noted that the numbering of additional off-balance sheet accounts should not conflict with the numbering of accounts assigned by the Ministry of Finance. To do this, it is best to assign a three-digit or letter code to additional off-balance accounts (for example, 100, 101, TP, etc.).

In 2018, on off-balance sheet accounts, consider objects that are not assigned to the right of operational management, temporarily located in the institution and not belonging to it, as well as strict reporting forms. When introducing accounting, it is necessary to be guided not only by Instruction No. 157n as amended on May 8, 2018, but also by federal standards.

Consider how to apply off-balance sheet accounts in the accounting of state institutions. See the features of accounting for off-balance sheet accounts of institutions and transactions. For convenience, you can download.

Off-balance sheet accounts of institutions

Off-balance operations are carried out according to the rule:

• on debit - receipt,
• on the loan - expense.

On a note

Carry out an inventory of off-balance sheet accounts in the manner and within the time frame established for the objects recorded on the balance sheet

Recent changes in off-balance sheet accounts

Since the beginning of 2018, four important changes have been introduced in accounting for off-balance sheet accounts.

1. Expanded the list of objects that need to be taken into account on account 01.
2. Clarified account 21. Now it is necessary to reflect written off fixed assets with a value of up to 10 thousand rubles.
3. They added that accounts 25 and 26 account for property that was transferred to an operating lease.
4. Introduced a new account 29. It is intended for settlements on subsidies for the purchase of housing.

Accounting for leased property on an off-balance sheet account

During the term of the lease agreement, the rights to the property that have been transferred remain with the lessor. He continues to account for it on the balance sheet. Exception - under the contract, the lessee buys out the property.

It is important to remember!

From January 1, 2018, to account for leased objects, do not use off-balance sheet account 01

In accounting, the transfer of property to lease, including non-produced assets, reflect as an internal transfer between the analytical accounts of account 100 00.

Additionally, the property that you lease, reflect on the off-balance sheet - at the cost that is indicated in the primary accounting document (act of acceptance and transfer):

• on account 25 reflect the property that was transferred to an operating lease,
• on account 26 - property that was transferred to an operating lease under a gratuitous use agreement.

How to reflect in accounting

Reflect the transfer of property for rent with the following entries:

Дт 0 101 ХХ 310 Кт 0 101 ХХ 310

• fixed assets were leased;

Dt 0 103 XX 330 Kt 0 103 XX 330

• non-produced assets were leased;

Increase in off-balance sheet account 25 (26)

• reflected in the balance sheet is the property that was rented out.

Income from the lease of property in an operating lease is referred to the sub-item KOSGU 121, and in accounting - to account 205 21.

Dt 2 205 21 560 Kt 2 401 40 121

• accrued future income under the lease agreement (in the amount of payments for the entire lease term);

Dt 2 401 40 121 Kt 2 401 10 121

• lease payments are included in current income (in the amount of lease payments - monthly or according to the payment schedule).

Accounting for workwear on an off-balance sheet account

The Labor Code obliges employers to provide workers with overalls who work:

• with harmful and dangerous working conditions;
• in special temperature conditions;
• with dirt.

When transferring overalls to employees for personal use for business purposes, account for it on account 27. Do this on the basis of the invoice requirement () or the statement of issuance of material values ​​for the needs of the institution (). Record clothes at book value for the entire period the employee uses them. Additionally, for each employee who received PPE, fill out a card (book) for registering the issue of property for use (f. 0504206).

Keep accounting on account 27 by the simple entry method. Register overalls - reflect the increase in the account, write off - decrease. Analytical accounting by account - in the card of quantitative and total accounting () in the context of PPE users, locations, type, quantity and cost.

To write off overalls from the off-balance sheet, you need an act of writing off soft and household equipment (f. 0504143). It is drawn up by a specially created commission in duplicate (for accounting and for an employee). It indicates the reason why the PPE was written off. For example, the wear period has expired or physical wear and tear.

Off-balance sheet account 21 in budget accounting

Use account 21 to reflect fixed assets with a value of up to 10 thousand rubles written off the balance sheet. The exception is real estate and objects of the library fund.

Set the accounting procedure for property on account 21 in the accounting policy. For example, write down in which assessment the institution will take into account the objects:

• in a conditional estimate - 1 rub. for one object;
• at the book value of the fixed asset that was put into operation.

Keep analytical accounting in the Card of quantitative and total accounting (f. 0504041). Inventory card () for fixed assets up to 10 thousand rubles. do not open.

Write off objects from the account by the decision of the commission on the basis of the acceptance certificate or the write-off certificate.

How to account for material assets in storage

On account 02, reflect objects that do not meet the criteria for an asset. These include:

1. Material values:

• accepted for storage or processing. For example, the property of hospital patients, building materials of the customer from the contractor institution;
• withdrawn as compensation for damage, detained by customs authorities and not placed in a temporary storage warehouse.

2. Property:

• ownerless property received as a gift - until it becomes the property of the state or is transferred to the owner;
• which was written off the balance sheet before dismantling or liquidation.

Register material assets on the basis of the primary document that confirms their receipt. For example, an act of acceptance and transfer, an agreement. Determine the cost of the objects from the received documents. If you have drawn up the act unilaterally, then take into account the material values ​​in the conditional assessment: one object - 1 ruble.

Keep records in the Card of quantitative and total accounting in the context of owners (customers), by types, varieties, storage locations.

Is it obligatory to keep off-balance sheet accounting and what is the threat of its absence?

Expert opinion

The federal law "On accounting" (part 3 of article 10) establishes: accounting is carried out through double entry in the accounts of accounting, unless otherwise established by federal standards.

According to the Instruction on the Application of Accounting Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), the accounting of objects on off-balance sheet accounts is carried out according to a simple system.

And since July 19, 2017, all existing PBUs are recognized as federal standards (part 1.1 of article 30 of the Federal Law "On Accounting").

The use of off-balance sheet accounts is regulated only in PBU 6/01 "Accounting for fixed assets" (paragraph 17) and in PBU 14/2007 "Accounting for intangible assets" (paragraph 39).

It is necessary to create accounting registers for the corresponding accounts. Other federal standards do not mention off-balance sheet accounts.

Failure to use off-balance sheet accounts provided for by PBU, the absence of accounting registers for them may entail liability under Article 120 of the Tax Code of the Russian Federation and Article 15.11 of the Code of Administrative Offenses.

Meanwhile, the use of off-balance sheet accounts is provided for by other sources of accounting rules (clause 1 of article 30 of the Federal Law "On Accounting"):

• Methodological guidelines for accounting of inventories (Section IX);
• Methodical instructions on accounting of fixed assets (p. 14, 82);
• Methodological guidelines for the accounting of special tools, special devices, special equipment and special clothing (clause 12).

However, the Methodological Guidelines of the Ministry of Finance of Russia are applied in the part that does not contradict the Federal Law “On Accounting” (Information of the Ministry of Finance of Russia No. PZ-10/2012). Therefore, those of their prescriptions that do not meet the requirements of the law are not subject to execution.

Summarize. Mandatory for use are off-balance accounts "Depreciation of fixed assets" (for non-profit organizations) and "Intangible assets received for use."