Inventory card for accounting of fixed assets sample 52n. Guidelines for the use of time sheets

What regulatory act approved the new forms of primary accounting documentation used by state (municipal) institutions? From what date should these forms be used? Are they different from previous forms?

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n (hereinafter referred to as Order No. 52n) approved new forms of primary documents and accounting registers used by state (municipal) institutions, as well as Guidelines for their application (hereinafter referred to as Guidelines). These documents and registers should be used when developing accounting policies for 2015. With the entry into force of Order No. 52n, the previously existing Order No. 173n becomes invalid. In the article we will conduct a comparative analysis of new and old forms of primary documents.

First of all, let us recall that the direct order of the Ministry of Finance, as before, approves only those forms of primary documents that belong to class 05 “Unified system of accounting, financial, accounting and reporting documentation for the public management sector” OKUD. Now the list of such documents has expanded, primarily due to the inclusion of those documents that were previously approved by various resolutions of the State Statistics Committee of the Russian Federation and belonged to class 03 “Unified system of primary accounting documentation” OKUD.

Let's look at how much the codes and names of the forms of primary documents have changed in the table:

In accordance with Order No. 52n		In accordance with Order No. 173n
		Primary document form number	Name of the primary document form
	Act on acceptance and transfer of non-financial assets		Certificate of acceptance and transfer of a building (structure)
			Act on acceptance and transfer of groups of fixed assets (except buildings, structures)
			Certificate of acceptance and transfer of fixed assets (except for buildings, structures)
	Invoice for internal movement of non-financial assets		Invoice for internal movement of fixed assets
	Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets		Certificate of acceptance and delivery of repaired, reconstructed, modernized fixed assets
	Act on write-off of non-financial assets (except for vehicles)		Act on write-off of fixed assets (except for vehicles)
			Act on write-off of groups of fixed assets (except for vehicles)
	Certificate of write-off of a vehicle		Act on write-off of motor vehicles
			Act on write-off of soft and household equipment
			Act on the write-off of excluded objects of the library collection
			Menu-requirement for issuing food products
			Statement for the issuance of feed and fodder
	Request-invoice		Request-invoice
	Invoice for the release of materials (material assets) to the side		Invoice for issue of materials to the side
	Card (book) for recording the issuance of property for use
	Receipt order for acceptance of material assets (non-financial assets)
			List of issuance of material assets for the needs of the institution
	Certificate of acceptance of materials (material assets)		Certificate of acceptance of materials
			Act on write-off of inventories
			Payroll
	Payslip		Payslip
	Payment statement		Payment statement
	Help card		Help card
	Time sheet		Time sheet and payroll calculation
			Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases
			Statement for issuing money from the cash register to accountable persons
	Advance report		Advance report
	Receipt		Receipt
	Cash book		Cash book
			Children's attendance sheet
	Notice		Notice
			Act on writing off strict reporting forms
			Notification on settlements between budgets
			Notice of budget commitment limits (budget allocations)
	Accounting information
			Inventory results report
			Certificate of acceptance and transfer of cash payments and receipts during the reorganization of participants in the budget process
			Certificate of financing and cash payments

Act on acceptance and transfer of non-financial assets (f. 0504101). This document immediately replaced three forms previously used by institutions, approved by Resolution of the State Statistics Committee of the Russian Federation of January 21, 2003 No. 7 (hereinafter referred to as Resolution No. 7):

• act of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001);
• act of acceptance and transfer of a building (structure) (f. 0306030);
• act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).

In this regard, an act in form 0504101 is now drawn up when registering transactions for the acceptance (transfer) of property related to non-financial assets, including investments in real estate (buildings, structures, etc.). In addition, this act is used when registering the acceptance and transfer of both one and several objects of non-financial assets (that is, groups of objects).

According to the methodological instructions, the act in form 0504101 is used to formalize the following operations:

• transfer of non-financial assets between institutions, institutions and organizations (other right holders), including when securing the right of operational management (economic management);
• transfer of property to the state (municipal) treasury, including when the body exercising the powers of the owner of state (municipal) property withdraws non-financial assets from operational management (economic management);
• transfer of property as a contribution to (property contribution);
• changing the legal holder of state (municipal) property on other grounds, with the exception of the acquisition of property for state (municipal) needs (needs of budgetary (autonomous) institutions), the sale of state (municipal) property. In this case, the institution is given the right, as part of the formation of accounting policies, to establish the procedure for applying the act in form 0504101 when acquiring, gratuitously transferring, or selling non-financial assets.

Invoice for internal movement of non-financial assets (form 0504102). The structure and purpose of this form largely repeats the form 0306032 “Invoice for internal movement of fixed assets” previously used by institutions, approved by Resolution No. 7, with the only difference that the new form is used more widely.

The new form of the invoice, in comparison with the previously used form, is used to register and record the movement within the institution of not only fixed assets, but also other objects of non-financial assets, in particular:

• intangible assets;
• finished products produced by the institution.

The invoice (f. 0504102) is issued by the transferring party (structural unit - sender) in triplicate, signed by the responsible persons of the structural units of the receiving and transferring parties. The first copy is transferred to the accounting department, the second remains with the financially responsible person transferring the object, the third copy is transferred to the financially responsible person accepting the object.

Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets (f. 0504103). This act is used by institutions instead of form 0306002 approved by Resolution No. 7 with the same name and almost completely coincides with it. However, in the new form, unlike the previously used form, it is additionally necessary to indicate the details of contracts for work and the deadlines for their completion.

It has been established that an institution has the right to use an act in form 0504103 when modernizing intangible assets, if this is recorded in the accounting policy.

Act on the write-off of non-financial assets (except for vehicles) (f. 0504104). This act combines information previously indicated separately in the following forms approved by Resolution No. 7:

• in the act of writing off fixed assets (except for vehicles) (f. 0306003);
• in the act on the write-off of groups of fixed assets (except for vehicles) (f. 0306033).

Thus, now an act in form 0504104 is drawn up for one or more objects of non-financial assets for one group of state (municipal) property (real estate, especially valuable movable, other). For real estate objects, an act is drawn up indicating the information contained in the cadastral passport of the real estate object.

In accordance with the Methodological Instructions, an act in form 0504104 is drawn up by the commission for the receipt and disposal of assets based on its decision on the need to write off fixed assets, intangible assets, and other tangible assets (except for raw materials, supplies, as well as finished products produced by the institution) and serves as the basis to reflect in the accounting records of the institution the disposal of non-financial assets.

Certificate of write-off of a vehicle (form 0504105). This act replaced the form 0306004 “Act on the write-off of motor vehicles” previously used by institutions, approved by Resolution No. 7. Both forms are used to reflect transactions on the write-off of a motor vehicle.

It is worth noting that the structure and procedure for filling out these documents is almost the same, with the only difference being that the new form of the act is more adapted for use by public sector institutions.

Request-invoice (f. 0504204). This form is more compact compared to the previously used form of the same name 0315006, approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a (hereinafter referred to as Resolution No. 71a).

Despite this, the purpose of these forms and the rules for filling out are the same. As before, the invoice requirement is used to record the movement of material assets within the organization between structural divisions or materially responsible persons, as well as to formalize operations for the delivery of leftover materials to the warehouse resulting from disassembly and disposal of fixed assets.

The claim-invoice is drawn up by the materially responsible person of the sending structural unit, transferring material assets to the receiving unit (for example, from a warehouse to a warehouse; from a warehouse to a structural unit, etc.) or to another financially responsible person, in two copies, one of which serves as the basis for the transfer of values, and the second - for their acceptance.

Invoice for the release of materials (material assets) to the third party (f. 0504205). Institutions are required to draw up such a document instead of the previously used form 0315007 “Invoice for the release of materials to the third party,” approved by Resolution No. 71a.

The invoice in the form 0504205 is used to record the release of material assets by the sending institution to third-party institutions (organizations) - recipients, organizations, including with the involvement of organizations carrying out transportation, on the basis of agreements (contracts) and other documents.

The invoice in form 0504205 is issued in two copies by the sending institution on the basis of agreements (contracts), orders and other relevant documents when presented by a representative of the recipient institution (organization); the organization carrying out the transportation, on the basis of a power of attorney to receive material assets, filled out in the manner prescribed by law. One copy is the basis for the release of materials, the second is transferred to the representative of the institution (organization) - the recipient of material assets.

Card (book) for recording the issuance of property for use (f. 0504206). This form was introduced for the first time and had no analogues before. According to the Methodological Instructions, the card (book) (f. 0504206) is used to record property that is issued for personal use to an employee (employee) during the performance of his official duties.

The card records the property issued for use by name reflected in column 1, indicating the rate of issue, the standard period of use (if any), and the number of material assets issued.

When returning property, the quantity of property handed over is recorded by name, indicating the quantity of property returned (surrendered), the date of return and the signature of the person who accepted the property handed over by the employee (employee).

When creating a card (book) (f. 0504206) for the purpose of accounting for the property of an institution issued to employees (employees), details reflecting the individual characteristics of the person who received the property (sizes of headgear, clothes, shoes, etc.) may not be filled in .

Receipt order for acceptance of material assets (non-financial assets) (f. 0504207). This is a completely new form. Institutions will have to compile it upon receipt of material assets (including fixed assets, inventories), including from third-party organizations (institutions). The receipt order serves as the basis for accepting incoming material assets for accounting and reflecting on the balance sheet of the institution. It contains information about the name of the product, its quantity, and cost.

The accounting department of the institution reflects the correspondence of accounts in the receipt order and issues a note on the acceptance for accounting and posting of material reserves (material assets).

If there is a quantitative and (or) qualitative discrepancy, as well as a discrepancy between the range of accepted material assets and the accompanying documents of the sender (supplier), the institution’s commission for the receipt and disposal of assets draws up an acceptance certificate for materials (f. 0504220), which is the legal basis for filing a claim with the sender (supplier) ).

Certificate of acceptance of materials (material assets) (f. 0504220). Now such an act is drawn up instead of the previously used form 0315004 “Act on acceptance of materials”, approved by Resolution No. 71a.

Comparing these forms, we note that the information indicated in them is almost the same. Therefore, it will not be difficult for institutions to switch to a new form.

Payroll (f. 0504402). The structure of such a statement largely repeats the form 0301010 of the same name, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. Moreover, the new form is more adapted for use by institutions in the public sector.

In accordance with the Methodological Instructions, the payroll (f. 0504402) is used to reflect accruals on employees' wages, scholarships, benefits, and other payments made on the basis of agreements (contracts) with individuals, as well as to reflect deductions from the amounts of accruals (taxes, insurance contributions, deductions under writs of execution and other deductions).

Advance report (f. 0504505). According to Order No. 52n, it was transferred from accounting registers to primary documents. Due to this, the form code has changed. Previously, the code 0504049 was used.

As before, the advance report is used to record settlements with accountable persons. At the same time, the instructions for filling it out have been slightly adjusted.

According to the new version of such instructions, the accountable person, when drawing up an advance report, provides information about himself on the front side of the advance report and fills out columns 1 - 6 on the back side about the amounts actually spent by him, indicating documents confirming the expenses incurred. The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.

The advance report is approved by the head of the institution or a person authorized by him.

On the reverse side of such a report, columns 7 - 10, containing information about expenses accepted by the institution for accounting, and accounting correspondence are filled out by the person entrusted with accounting.

Amounts paid in foreign currency are recorded both in foreign currency and in ruble equivalent. Advances received by an accountable person are reflected indicating the date of their receipt.

In addition to the introduction of new forms of primary documents, it should be noted that there has been a change in the procedure for filling out existing forms, in particular:

• the rules for filling out the work time sheet are described in more detail (f. 0504421). A table is provided with the symbols that are used to draw up such a report card;
• notice (f. 0504805) is now used when processing settlements arising from transactions of acceptance and transfer of property, obligations not only between the institution and the separate structural divisions (branches) created by it, but also between other accounting entities, including in interdepartmental and interbudgetary settlements ;
• the basis for drawing up an act on the results of the inventory (f. 0504835) is now the inventory lists (matching sheets), and not the statement of discrepancies based on the results of the inventory (f. 0504092);
• The procedure for applying and filling out notifications for settlements between budgets has been significantly adjusted (f. 0504817).

Having analyzed the new forms of primary documents approved by Order No. 52n, which supplemented the list of existing forms of accounting documentation for the public sector, we note that most of them repeat the structure and procedure for filling out similar unified forms established by the relevant orders of the State Statistics Committee. Thus, taking single unified forms as a basis, the Ministry of Finance adapted them for use by public sector institutions. Some forms (0504206, 0504207) were introduced for the first time and had no analogues before.

Please also note that the adoption of Order No. 52n will entail significant changes to the accounting instructions established separately for state, budget and autonomous institutions. Let us remind you that draft amendments to these instructions are posted on the Ministry of Finance website, but they did not take into account the new forms of primary documentation. Perhaps, with the publication of Order No. 52n, these projects will be finally edited and adopted soon.

In the next issue of the magazine, read about new forms of accounting registers and the procedure for their application.

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their use."

All-Russian classifier of management documentation. OK 011 93, approved. Resolution of the State Standard of the Russian Federation dated December 30, 1993 No. 299.

Download new forms of primary accounting documents for state accounting. institutions 2019
05.01.2019

New forms of primary accounting documents and accounting registers for state (and other) institutions were approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local authorities self-government, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application", as amended Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n andOrder of the Ministry of Finance of Russia dated November 17, 2017 No. 194n.

Order No. 52n dated March 30, 2015 registered with the Ministry of Justice Russia 06/02/2015 No. 37519.

Order No. 209n dated November 16, 2016 registered with the Ministry of Justice of Russia on December 15, 2016 No. 44741.

Order dated November 17, 2017 No. 194n z registered with the Ministry of Justice of Russia on December 18, 2017 No. 49282.

Effective date of the latest edition: 12/29/2017. Source: http://minfin.ru "Conditions (Material ConsultantPlus) Reference acts" in the introduction and information: the regulatory procedure has been prepared by legal force by federal specialists

Download Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (pdf)

Project of new forms 2018-2019

New from 07/17/2018: The Ministry of Finance has developed a draft order “On introducing amendments to the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), bodies local self-government, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application." Link

About changes to the draft order:
- new forms “Information on the budget obligation (form code 0504ХХХ)” and “Information on the monetary obligation (form code 0504ХХХ)” should appear. This information is the basis for registering the corresponding obligation or making changes to an already registered obligation.

It is expected that these forms will be used by government agencies and institutions based on their organizational and technical readiness, but no later than 01/01/2019.

11/17/2017 No. 194n (from the text of the order)

2. Establish that the Inventory inventory (matching sheet) for objects of non-financial assets (form code 0504087) and the Statement of discrepancies based on inventory results (form code 0504092) as amended in accordance with Appendices No. 1 and No. 2 to the changes are applied by accounting entities according to their organizational and technical readiness, but no later than January 1, 2018.

About changes according to the order dated 11/16/2016 No. 209n (from Appendix No. 7 to the order )

1. In Appendix No. 4 to the order:

1.1. The statement of accounting for internal settlements between the bodies providing cash services for budget execution (form according to OKUD 0504061) should be presented in accordance with the appendix to these Amendments.

2. In Appendix No. 5 to the order:

2.1. Section 1 "General Provisions" shall be supplemented with a new paragraph nineteen as follows:

“Accounting department notes on the acceptance of an object for accounting or on its disposal in the event of transfer by the person responsible for registration of the facts of economic life of primary accounting documents in the form of electronic documents signed with an electronic signature are not affixed in the issued primary accounting document. In this case, accounting department notes on reflection in the accounting of these transactions, as well as accounting records, are drawn up in the Accounting Certificate (f. 0504833). The specified procedure is also applied when transferring powers to maintain budget (accounting) records and generate budget (financial) reporting to another organization (centralized accounting)." ;

2.2. In section 2 "Application and filling out forms of primary accounting documents":

2.2.1. In the first paragraph of the subsection “Receipt order for acceptance of material assets (non-financial assets) (form code 0504207)”, delete the words “including from third-party organizations (institutions)”;

2.2.2. In the subsection "Accounting certificate (form code 0504833)":

a) paragraph one should be stated as follows:

"The accounting certificate (f. 0504833) is intended to reflect the operations performed by the institution:";

b) add new paragraphs two to five as follows:

“in the course of conducting business activities;

a body providing cash services, a financial body that does not require documents from payers and accounting subjects;

when the person responsible for registration of facts of economic life transfers primary accounting documents in the form of electronic documents signed with an electronic signature;

if it is not possible to fill out the section “Note on acceptance for accounting” in the issued primary accounting document (when transferring authority to maintain budget (accounting) records and generate budget (financial) reporting to another organization (centralized accounting).";

d) add the following paragraph:

"When generating an Accounting Certificate (f. 0504833) in cases where in the primary (consolidated) accounting documents, including those presented in the form of electronic documents signed with an electronic signature, as well as in the absence of the possibility of putting a mark on their acceptance for accounting and reflection of accounting records, indicate: name of the primary document, basis, number, date and name of the business transaction."

In the archive (Appendices 1-5 to order No. 52n):

guidelines for filling out these forms.List of forms available for download:

Appendix No. 1 List of unified forms of primary accounting documents used by government bodies:

1. Forms of documents of class 03 “Unified system of primary accounting documentation” OKUD

№	Form code	Name of the document form
1	310001	Receipt cash order
2	310002	Account cash warrant
3	310003	Journal of registration of incoming and outgoing cash documents
4	310005	Book of accounting of funds accepted and issued by the cashier

2. Forms of documents of class 04 “Unified system of banking documentation” OKUD

№	Form code	Name of the document form
1	401060	Payment order
2	401071	Collection order
3	402001	Announcement for cash payment

3. Forms of documents of class 05 “Unified system of accounting, financial, accounting and reporting documentation of public sector organizations” OKUD

№	Form code	Name of the document form
1	504101	Act on acceptance and transfer of non-financial assets
2	504102	Invoice for internal movement of non-financial assets
3	504103	Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets
4	504104	Act on write-off of non-financial assets (except for vehicles)
5	504105	Certificate of write-off of a vehicle
6	504143	Act on write-off of soft and household equipment
7	504144	Act on the write-off of excluded objects of the library collection
8	504202	Menu-requirement for issuing food products
9	504203	Statement for the issuance of feed and fodder
10	504204	Request-invoice
11	504205	Invoice for the release of materials (material assets) to the side
12	504206	Card (book) for recording the issuance of property for use
13	504207	Receipt order for acceptance of material assets (non-financial assets)
14	504210	List of issuance of material assets for the needs of the institution
15	504220	Certificate of acceptance of materials (material assets)
16	504230	Act on write-off of inventories
17	504401	Payroll
18	504402	Payslip
19	504403	Payment statement
20	504417	Help card
21	504421	Time sheet
22	504425	Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases
23	504501	Statement for issuing money from the cash register to accountable persons
24	504505	Advance report
25	504510	Receipt
26	504514	Cash book
27	504608	Children's attendance sheet
28	504805	Notice
29	504816	Act on writing off strict reporting forms
30	504817	Notification on settlements between budgets
31	504822	Notice of budget commitment limits (budget allocations)
32	504833	Accounting information
33	504835	Inventory results report

Appendix No. 3. List of accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions

№	Form code	Name of the document form
1	504031	Inventory card for non-financial assets
2	504032	Inventory card for group accounting of non-financial assets
3	504033	Inventory of inventory cards for accounting of non-financial assets
4	504034	Inventory list of non-financial assets
5	504035	Turnover sheet for non-financial assets
6	504036	Turnover sheet
7	504037	Cumulative statement for the receipt of food products
8	504038	Cumulative statement of food consumption
9	504039	Animal accounting book
10	504041	Card for quantitative and total accounting of material assets
11	504042	Book of accounting of material assets
12	504043	Wealth accounting card
13	504044	Warning registration book
14	504045	Accounting book of strict reporting forms
15	5.04E+05	Book of accounting of money issued to distributors for payment of wages, cash allowances and scholarships
16	5.04E+05	Register of deposited amounts
17	504048	Book of analytical accounting of deposited wages, cash allowances and scholarships
18	504051	Funds and settlements card
19	504052	Register of cards
20	504053	Register of documents delivery
21	504054	Multigraph card
22	504055	Book of accounting of material assets paid for centrally
23	504056	Securities register
24	504057	Accounting card for issued credits, loans (loans)
25	504058	Accounting card of the public debt of the Russian Federation according to received loans and guarantees provided
26	504059	Card for recording the state debt of the Russian Federation in securities
27	504061	Statement of accounting of internal settlements between bodies carrying out cash transactions budget execution services
28	504062	Card for recording limits of budget obligations (budget allocations)
29	504063	Card for accounting of settlement documents awaiting execution
30	504064	Liability log
31	504071	Transaction logs
32		Journal of transactions on the "Cash" account
33		Journal of transactions with non-cash funds
34		Journal of settlements with accountable persons
35		Journal of settlements with suppliers and contractors
36		Journal of settlement transactions for wages, salaries and scholarships
37		Journal of transactions on disposal and transfer of non-financial assets
38		Log of transactions with debtors for income
39		Journal for other transactions
40	504072	main book
41	504081	Inventory list of securities
42	504082	Inventory list of balances on cash accounts
43	504083	Inventory list of debt on credits, borrowings (loans)
44	504084	in securities
45	504085	Inventory inventory of the state of public debt of the Russian Federation on loans received and guarantees provided
46	504086	Inventory list (matching sheet) of strict reporting forms and monetary documents
47	504087	Inventory list (matching statement) for non-financial objects assets
48	504088	Inventory list of cash
49	504089	Inventory list of settlements with buyers, suppliers and others debtors and creditors
50	504091	Inventory list of payments for receipts
51	504092	Statement of discrepancies based on inventory results

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n (hereinafter referred to as Order No. 52n) approved new forms of primary documents and accounting registers used by state (municipal) institutions, as well as Guidelines for their application (hereinafter referred to as Guidelines). These documents and registers should be used when developing accounting policies for 2015. With the entry into force of Order No. 52n, the previously existing Order No. 173n loses its force. In the article we will conduct a comparative analysis of new and old forms of primary documents.

First of all, let us recall that the direct order of the Ministry of Finance, as before, approves only those forms of primary documents that belong to class 05 “Unified system of accounting, financial, accounting and reporting documentation for the public management sector” OKUD. Now the list of such documents has expanded, primarily due to the inclusion of those documents that were previously approved by various resolutions of the State Statistics Committee of the Russian Federation and belonged to class 03 “Unified system of primary accounting documentation” OKUD.

Let's look at how much the codes and names of the forms of primary documents have changed in the table:

In accordance with Order No. 52n		In accordance with Order No. 173n
		Primary document form number	Name of the primary document form
0504101	Act on acceptance and transfer of non-financial assets	0306030	Certificate of acceptance and transfer of a building (structure)
		0306031	Act on acceptance and transfer of groups of fixed assets (except buildings, structures)
		0306001	Certificate of acceptance and transfer of fixed assets (except for buildings, structures)
0504102	Invoice for internal movement of non-financial assets	0306032	Invoice for internal movement of fixed assets
0504103	Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets	0306002	Certificate of acceptance and delivery of repaired, reconstructed, modernized fixed assets
0504104	Act on write-off of non-financial assets (except for vehicles)	0306003	Act on write-off of fixed assets (except for vehicles)
		0306033	Act on the write-off of groups of fixed assets (except for vehicles)
0504105	Certificate of write-off of a vehicle	0306004	Act on write-off of motor vehicles
0504143		0504143	Act on write-off of soft and household equipment
0504144		0504144	Act on the write-off of excluded objects of the library collection
0504202		0504202	Menu-requirement for issuing food products
0504203		0504203	Statement for the issuance of feed and fodder
0504204	Request-invoice	0315006	Request-invoice
0504205	Invoice for the release of materials (material assets) to the side	0315007	Invoice for issue of materials to the side
0504206	Card (book) for recording the issuance of property for use	-
0504207	Receipt order for acceptance of material assets (non-financial assets)	-
0504210		0504210	List of issuance of material assets for the needs of the institution
0504220	Certificate of acceptance of materials (material assets)	0315004	Certificate of acceptance of materials
0504230		0504230	Act on write-off of inventories
0504401		0504401	Payroll
0504402	Payslip	0301010	Payslip
0504403	Payment statement	0504403	Payment statement
0504417	Help card	0504417	Help card
0504421	Time sheet	0504421	Time sheet and payroll calculation
0504425		0504425	Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases
0504501		0504501	Statement for issuing money from the cash register to accountable persons
0504505	Advance report	0504049	Advance report
0504510	Receipt	0504510	Receipt
0504514	Cash book	0504514	Cash book
0504608		0504608	Children's attendance sheet
0504805	Notice	0504805	Notice
0504816		0504816	Act on writing off strict reporting forms
0504817		0504817	Notification on settlements between budgets
0504822		0504822	Notice of budget commitment limits (budget allocations)
0504833	Accounting information	0504833	Reference
0504835		0504835	Inventory results report
-		0531728	Certificate of acceptance and transfer of cash payments and receipts during the reorganization of participants in the budget process
-		0531811	Certificate of financing and cash payments

Act on acceptance and transfer of non-financial assets (f. 0504101). This document immediately replaced three forms previously used by institutions, approved Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 (hereinafter referred to as Resolution No. 7):

• act of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001);
• act of acceptance and transfer of a building (structure) (f. 0306030);
• act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).

In this regard, an act in form 0504101 is now drawn up when registering transactions for the acceptance (transfer) of property related to non-financial assets, including investments in real estate (buildings, structures, etc.). In addition, this act is used when registering the acceptance and transfer of both one and several objects of non-financial assets (that is, groups of objects).

According to the methodological instructions, the act in form 0504101 is used to formalize the following operations:

• transfer of non-financial assets between institutions, institutions and organizations (other right holders), including when securing the right of operational management (economic management);
• transfer of property to the state (municipal) treasury, including when the body exercising the powers of the owner of state (municipal) property withdraws non-financial assets from operational management (economic management);
• transfer of property as a contribution to the authorized capital (property contribution);
• changing the legal holder of state (municipal) property on other grounds, with the exception of the acquisition of property for state (municipal) needs (needs of budgetary (autonomous) institutions), the sale of state (municipal) property. In this case, the institution is given the right, as part of the formation of accounting policies, to establish the procedure for applying the act in form 0504101 when acquiring, gratuitously transferring, or selling non-financial assets.

Invoice for internal movement of non-financial assets (form 0504102). The structure and purpose of this form largely repeats the form 0306032 “Invoice for internal movement of fixed assets” previously used by institutions, approved by Resolution No. 7, with the only difference that the new form is used more widely.

The new form of the invoice, in comparison with the previously used form, is used to register and record the movement within the institution of not only fixed assets, but also other objects of non-financial assets, in particular:

• intangible assets;
• finished products produced by the institution.

The invoice (f. 0504102) is issued by the transferring party (structural unit - sender) in triplicate, signed by the responsible persons of the structural units of the receiving and transferring parties. The first copy is transferred to the accounting department, the second remains with the financially responsible person transferring the object, the third copy is transferred to the financially responsible person accepting the object.

Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets (f. 0504103). This act is used by institutions instead of Form 0306002 of the same name approved by Resolution No. 7 and almost completely coincides with it. However, in the new form, unlike the previously used form, it is additionally necessary to indicate the details of contracts for work and the deadlines for their completion.

It has been established that an institution has the right to use an act in form 0504103 when modernizing intangible assets, if this is recorded in the accounting policy.

Act on the write-off of non-financial assets (except for vehicles) (f. 0504104). This act combines information previously indicated separately in the following forms approved by Resolution No. 7:

• in the act of writing off fixed assets (except for vehicles) (f. 0306003);
• in the act on the write-off of groups of fixed assets (except for vehicles) (f. 0306033).

Thus, now an act in form 0504104 is drawn up for one or more objects of non-financial assets for one group of state (municipal) property (real estate, especially valuable movable, other). For real estate objects, an act is drawn up indicating the information contained in the cadastral passport of the real estate object.

In accordance with the Methodological Instructions, an act in form 0504104 is drawn up by the commission for the receipt and disposal of assets based on its decision on the need to write off fixed assets, intangible assets, and other tangible assets (except for raw materials, supplies, as well as finished products produced by the institution) and serves as the basis to reflect in the accounting records of the institution the disposal of non-financial assets.

Certificate of write-off of a vehicle (form 0504105). This act replaced the form 0306004 “Act on the write-off of motor vehicles” previously used by institutions, approved by Resolution No. 7. Both forms are used to reflect transactions on the write-off of a vehicle.

It is worth noting that the structure and procedure for filling out these documents is almost the same, with the only difference being that the new form of the act is more adapted for use by public sector institutions.

Request-invoice (f. 0504204). This form is more compact compared to the previously used form of the same name 0315006, approved Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No.  71a(hereinafter referred to as Resolution No. 71a).

Despite this, the purpose of these forms and the rules for filling out are the same. As before, the invoice requirement is used to record the movement of material assets within the organization between structural divisions or materially responsible persons, as well as to formalize operations for the delivery of leftover materials to the warehouse resulting from disassembly and disposal of fixed assets.

The claim-invoice is drawn up by the materially responsible person of the sending structural unit, transferring material assets to the receiving unit (for example, from a warehouse to a warehouse; from a warehouse to a structural unit, etc.) or to another financially responsible person, in two copies, one of which serves as the basis for the transfer of values, and the second - for their acceptance.

Invoice for the release of materials (material assets) to the third party (f. 0504205). Institutions are required to draw up such a document instead of the previously used form 0315007 “Invoice for the release of materials to third parties,” approved by Resolution No. 71a.

The invoice in the form 0504205 is used to record the release of material assets by the sending institution to third-party institutions (organizations) - recipients, organizations, including with the involvement of organizations carrying out transportation, on the basis of agreements (contracts) and other documents.

The invoice in form 0504205 is issued in two copies by the sending institution on the basis of agreements (contracts), orders and other relevant documents when presented by a representative of the recipient institution (organization); the organization carrying out the transportation, on the basis of a power of attorney to receive material assets, filled out in the manner prescribed by law. One copy is the basis for the release of materials, the second is transferred to the representative of the institution (organization) - the recipient of material assets.

Card (book) for recording the issuance of property for use (f. 0504206). This form was introduced for the first time and had no analogues before. According to the Methodological Instructions, the card (book) (f. 0504206) is used to record property that is issued for personal use to an employee (employee) during the performance of his official duties.

The card records the property issued for use by name reflected in column 1, indicating the rate of issue, the standard period of use (if any), and the number of material assets issued.

When returning property, the quantity of property handed over is recorded by name, indicating the quantity of property returned (surrendered), the date of return and the signature of the person who accepted the property handed over by the employee (employee).

When creating a card (book) (f. 0504206) for the purpose of accounting for the property of an institution issued to employees (employees), details reflecting the individual characteristics of the person who received the property (sizes of headgear, clothes, shoes, etc.) may not be filled in .

Receipt order for acceptance of material assets (non-financial assets) (f. 0504207). This is a completely new form. Institutions will have to compile it upon receipt of material assets (including fixed assets, inventories), including from third-party organizations (institutions). The receipt order serves as the basis for accepting incoming material assets for accounting and reflecting on the balance sheet of the institution. It contains information about the name of the product, its quantity, and cost.

The accounting department of the institution reflects the correspondence of accounts in the receipt order and issues a note on the acceptance for accounting and posting of material reserves (material assets).

If there is a quantitative and (or) qualitative discrepancy, as well as a discrepancy between the range of accepted material assets and the accompanying documents of the sender (supplier), the institution’s commission for the receipt and disposal of assets draws up an acceptance certificate for materials (f. 0504220), which is the legal basis for filing a claim with the sender (supplier) ).

Certificate of acceptance of materials (material assets) (f. 0504220). Now such an act is drawn up instead of the previously used form 0315004 “Act on acceptance of materials”, approved by Resolution No. 71a.

Comparing these forms, we note that the information indicated in them is almost the same. Therefore, it will not be difficult for institutions to switch to a new form.

Payroll (f. 0504402). The structure of such a statement largely repeats the form 0301010 of the same name, approved Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 . At the same time, the new form is more adapted for use by institutions in the public sector.

In accordance with the Methodological Instructions, the payroll (f. 0504402) is used to reflect accruals on employees' wages, scholarships, benefits, and other payments made on the basis of agreements (contracts) with individuals, as well as to reflect deductions from the amounts of accruals (taxes, insurance contributions, deductions under writs of execution and other deductions).

Advance report (f. 0504505). According to Order No. 52n, the advance report was transferred from the accounting registers to the primary documents. Due to this, the form code has changed. Previously, the code 0504049 was used.

As before, the advance report is used to record settlements with accountable persons. At the same time, the instructions for filling it out have been slightly adjusted.

According to the new version of such instructions, the accountable person, when drawing up an advance report, provides information about himself on the front side of the advance report and fills out columns 1 - 6 on the back side about the amounts actually spent by him, indicating documents confirming the expenses incurred. The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.

The advance report is approved by the head of the institution or a person authorized by him.

On the reverse side of such a report, columns 7 - 10, containing information about expenses accepted by the institution for accounting, and accounting correspondence are filled out by the person entrusted with accounting.

Amounts paid in foreign currency are recorded both in foreign currency and in ruble equivalent. Advances received by an accountable person are reflected indicating the date of their receipt.

In addition to the introduction of new forms of primary documents, it should be noted that there has been a change in the procedure for filling out existing forms, in particular:

• the rules for filling out the work time sheet are described in more detail (f. 0504421). A table is provided with the symbols that are used to draw up such a report card;
• notice (f. 0504805) is now used when processing settlements arising from transactions of acceptance and transfer of property, obligations not only between the institution and the separate structural divisions (branches) created by it, but also between other accounting entities, including in interdepartmental and interbudgetary settlements ;
• the basis for drawing up an act on the results of the inventory (f. 0504835) is now the inventory lists (matching sheets), and not the statement of discrepancies based on the results of the inventory (f. 0504092);
• The procedure for applying and filling out notifications for settlements between budgets has been significantly adjusted (f. 0504817).

Having analyzed the new forms of primary documents approved by Order No. 52n, which supplemented the list of existing forms of accounting documentation for the public management sector, we note that most of them repeat the structure and procedure for filling out similar unified forms established by the relevant orders of the State Statistics Committee. Thus, taking single unified forms as a basis, the Ministry of Finance adapted them for use by public sector institutions. Some forms (0504206, 0504207) were introduced for the first time and had no analogues before.

Please also note that the adoption of Order No. 52n will entail significant changes to the accounting instructions established separately for state-owned, budgetary and autonomous institutions. Let us remind you that draft amendments to these instructions are posted on the Ministry of Finance website, but they did not take into account the new forms of primary documentation. Perhaps, with the publication of Order No. 52n, these projects will be finally edited and adopted soon.

In the next issue of the magazine, read about new forms of accounting registers and the procedure for their application.

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their use."

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Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application" For the application of the forms approved by this order, see letter Ministry of Finance of Russia dated June 10, 2015 N 02-07-07/33768 Based Article 165 Budget Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. . 2331; 2014, N 43, art. points 4 And 5 Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; N 41, Art. 4048; 2005, N 34, Art. 3506; N 42, Art. 4278, Art. 5222, Art. 5491; 2010, Art. 192; Art. 7104; 2012, Art. 2562; , Art. 5001, Art. 411; Art. 2488; Art. 4818, Art. 5426) maintaining accounting records by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, I order: 1. Approve the List of unified forms of primary accounting documents used by government bodies (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, according to Appendix No. 1 to this order. 2. Approve the forms of primary accounting documents for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions ( class 05“Unified system of accounting, financial, accounting and reporting documentation of the public administration sector” OKUD), according to Appendix No. 2 to this order. 3. Approve the List of accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, according to Appendix No. 3 to this order. 4. Approve the forms of accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions ( class 05“Unified system of accounting, financial, accounting and reporting documentation for public sector organizations” OKUD), according to Appendix No. 4 to this order. 5. Approve the Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order. 6. This order is applied in the formation of the accounting policy of the subject of accounting, starting from 2015. This order applies to state (municipal) unitary enterprises when maintaining budgetary records of the facts of economic life that arise when they carry out their activities in accordance with budget legislation of the Russian Federation the powers of state (municipal) customers to conclude and execute, on behalf of the corresponding public legal entity, state (municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers . 8. This order applies to the State Atomic Energy Corporation "Rosatom" when maintaining budgetary records of economic facts arising in the exercise of the powers of the main manager of budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as to federal state unitary enterprises when the State Atomic Energy Corporation Rosatom transfers to them, on the basis of agreements, its powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of the said corporation when making budgetary investments in capital projects construction of state property of the Russian Federation and for the acquisition of real estate objects into state ownership of the Russian Federation. 9. Declare invalid order Ministry of Finance of the Russian Federation dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal ) institutions and guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Rossiyskaya Gazeta, 2011, February 24). Registered with the Ministry of Justice of the Russian Federation on June 2, 2015. Registration No. 37519 Appendix No. 1 ToorderMinistry of Finance of Russia dated March 30, 2015 N 52n

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All forms and forms on filling-form.ru

The collection order (0401671) was additionally included in the document forms of class 04 unified system of banking documentation Okud. The first copy is transferred to the accounting department, the second remains with the financially responsible person transferring the fixed asset item, the third copy is transferred to the financially responsible person accepting the fixed asset item. This order applies to the State Atomic Energy Corporation Rosatom when maintaining budget records of economic facts arising in the exercise of the powers of the main manager of budget funds, the recipient of budget funds, the main administrator of budget revenues and the administrator of budget revenues, as well as to federal state unitary enterprises when transferring them state nuclear energy corporation Rosatom on the basis of agreements of its powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of the said corporation when making budgetary investments in capital construction projects of state property of the Russian Federation and for the acquisition of real estate objects in the state ownership of the Russian Federation.

Additionally, within the specified period, certified copies of notifications () generated in order to confirm the amounts of unused balances of interbudgetary transfers that have a designated purpose at the beginning of the financial year and (or) restored in the current financial year, confirming the need are sent to the financial body of the budget participating in interbudgetary settlements directing these funds for expenses provided for in the terms of provision of interbudgetary transfers. Methodological guidelines for their application, this form came into force 10 days after the official publication of the order of the Ministry of Finance of the Russian Federation, this form is used in the formation of the accounting policy of the subject of accounting, starting from 2015 ((form according to okud 0504202) (Appendix No. 2 to the order of the Ministry of Finance of the Russian Federation from 30. For payment of rubles on the payroll n from 20. In accordance with the documentation attached to the fixed asset object, the inventory card () indicates the characteristics of the object: inventory number of the object, drawing, project, model, type, brand, factory (or other) number, date of issue (manufacturing) (for animals, perennial plantings, land plots - date of birth, date of laying, date of registration, respectively) date of commissioning, initial (recovery), cadastral (other) value of the object information on changes in the value of the object , including in connection with revaluation, information about accrued depreciation, and other information about the object.

Act on the write-off of serious reporting forms. Since 2015, approved - by order of the Ministry of Finance of the Russian Federation dated no. 52n download the work time sheet form - in ms-excel. Menu-requirement for the issuance of food products (form according to the okud. Operation journals () the total result is calculated turnover for the period since the beginning of the year.

Information about the types of work on repair, reconstruction, modernization, retrofitting and the costs of their implementation 2. No code name of the document form pp (dodmei. In this section you can download tax declaration forms. Discounts and inventory card form 0504031 according to the new order 52n according to the new order 52n. If materials (material assets) are received without documents, the act of acceptance of materials () is a legal basis for filing a claim with the sender (supplier).

N 52n, for the document time sheet configuration wages and personnel of an economical institution, edition 1. Act of write-off of material supplies for documents transfer of materials into operation and requirement-cost bargaining-12 and invoice for the supplier with signatures for the accounting department of the enterprise 3. The final characteristics of transactions for the day and the characteristics of the balance at the end of the day are formed by currency (in rubles, in foreign currency (by type of currency) and by currency documents separately. The report form is drawn up by the person entrusted with accounting. Removal of individual details by accounting entities from the forms of primary accounting documents, accounting registers approved by a real order, is not allowed.

Order of the Ministry of Finance of Russia dated 30032015 n 52n on approval - zametki-

It is also possible to independently refine the processing; the processing code is open for editing. title order 52n from with attachments creator bando85 publishing house accurate writing & more year 2009 language.N inspected the object(s) of non-financial assets conclusion of the application commission. N 52n on approval of forms of primary accounting documents and registers.

N checked the material supplies issued from the warehouse to the departments and established the actual consumption of subsequent materials; in total, according to the true act, materials were written off for a total amount of rubles. Date of establishment according to OKPO structural unit materially responsible person commission appointed by order (instruction) dated 20. Act on writing off serious reporting forms. Technical properties of the vehicle and information about its technical condition are attached to the act. Information about the type of leave, the start and end date of the leave, its duration, the period for which the leave is granted is filled out on the basis of the order.

Unified chart of accounts

What is order No. 157n instructions for budget accounting?

This is a unified structure for the formation of synthetic and analytical accounting accounts, designed to distribute the facts of the financial and economic activities of the entity by assets and liabilities. In addition to the procedure for generating accounting accounts, the document contains detailed explanations of the rules for the application and execution of records - accounting transactions.

Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n as amended on October 29, 2017.

Who should apply:

• state-owned, BU and AU;
• government agencies and local governments;
• financial authorities and treasury;
• extra-budgetary funds of all levels.

Latest changes to No. 157n, instructions for instructions:

For all types of government institutions, separate regulations are provided that regulate the features of the formation of a unified chart of accounts for a specific type.

Thus, for public sector employees, a unified chart of accounts is approved by Order 174n of the Instruction on Budget Accounting. Full name: Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n

For autonomous institutions - Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (as amended on December 19, 2017)

For government agencies and other recipients of budget funds - 162n instructions on budget accounting (Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n).

Features of application

Please note that the use of all accounting accounts named in the regulatory documents is not necessary. Each institution independently determines the list of synthetic and analytical accounts that are required to maintain full-fledged accounting. The working chart of accounts is approved in the accounting policy of the organization.

Let us remind you that government agencies have the right to apply additional detail to existing accounting accounts. This can be established by the founder or a higher-ranking manager of the BS.

Primary and accounting documents

Instruction 52n on budget accounting regulates the forms of primary documentation and accounting registers to reflect the economic facts of the institution’s activities.

The document is valid for all types of government institutions (Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (as amended on November 17, 2017)).

The document states:

• list of forms of primary documents and accounting journals;
• unified documentation forms;
• methodological recommendations for filling out forms.

Let us note that institutions have the right to independently develop (modify, change or create) other forms of primary and accounting documentation that take into account the specific features of the organization’s activities. Such norms are enshrined in Law No. 402-FZ. However, it is better to coordinate such decisions with higher-level RBS.

Budget reporting

The full list of reporting forms for public sector employees is also regulated by special instructions of the Ministry of Finance. The regulatory document establishes:

• full composition of reporting forms;
• frequency of delivery;
• reporting procedure;
• Features of reflecting accounting operations in reporting forms.

However, officials differentiated the composition and procedure for preparing financial statements by type of institution.

In particular, Order No. 52n approved:

1. List of unified forms of primary accounting documents (Appendix No. 1).
2. Forms of primary accounting documents (Appendix No. 2).
3. List of accounting registers (Appendix No. 3).
4. Forms of accounting registers (Appendix No. 4).
5. Guidelines for the use of forms of primary accounting documents and the formation of accounting registers (Appendix No. 5).

The order is applied when forming the accounting policy of the accounting entity, starting from 2015.

Download Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n and all its attachments (archive.zip).

The order is being registered with the Russian Ministry of Justice.

Ministry of Finance of the Russian Federation

"On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"

Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2007, No. 18, Art. 2117; No. 45, Art. 5424; 2010, No. 19, Art. 2291; 2013, No. 19, Art. 2331; 2014, No. 43, Art. 5795), paragraphs 4 and 5 of the Decree of the Government of the Russian Federation of April 7, 2004 No. 185 “Issues of the Ministry of Finance of the Russian Federation” (Collection of Legislation of the Russian Federation, 2004, No. 15 , Art. 4908; 2005, Art. 4278; ; No. 53, Art. Art. 7104, Art. 5148; Art. 2562; Art. 37; Art. 2488; No. 36, Art. 4578; Art. 4814, No. 40, Art. 5426) and in order to establish a uniform accounting procedure for state authorities (state bodies), local government bodies, and state non-budgetary bodies. funds, state (municipal) institutions order:

1. Approve the List of unified forms of primary accounting documents used by government bodies (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order.

2. Approve the forms of primary accounting documents for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 “Unified system of accounting financial, accounting and reporting documentation of the public administration sector” OKUD) , according to Appendix No. 2 to this order.

3. Approve the List of accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 3 to this order.

4. Approve the forms of accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 “Unified system of accounting, financial, accounting and reporting documentation of public sector organizations” OKUD ), according to Appendix No. 4 to this order.

5. Approve the Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order.

6. This order is applied in the formation of the accounting policy of the subject of accounting, starting from 2015.

7. This order applies to state (municipal) unitary enterprises, when maintaining budgetary accounting of the facts of economic life that arise when they exercise, in accordance with the budget legislation of the Russian Federation, the powers of state (municipal) customers to conclude and execute on behalf of the corresponding public legal entity of state (municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers.

8. This order applies to the State Atomic Energy Corporation "Rosatom" when maintaining budgetary records of economic facts arising in the exercise of the powers of the main manager of budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as to federal state unitary enterprises when the State Atomic Energy Corporation Rosatom transfers to them, on the basis of agreements, its powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of the said corporation when making budgetary investments in capital projects construction of state property of the Russian Federation and for the acquisition of real estate objects into state ownership of the Russian Federation.

9. The order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Rossiyskaya Gazeta, 2011, February 24).

Minister
A.G.Siluanov