We purchased postage stamps with a face value of 2.00 rubles, 250 pieces, by bank transfer. (envelopes without stamps are purchased separately) Accounting entries: Debit 50.3 Credit 60.01 500.001. Do I need to use PKO when stamps are received and RKO when issued to an accountant? 2. What documents need to be drawn up in case of receipt/expense of stamps? 3. When taking inventory in the form No. INV -15 (for example):…….1). cash 1500 rub. 00 kopecks 2). marks 500 rub. 00 kopecks....... TOTAL actual availability in the amount of 2000 rubles. 00 kop. Two thousand rubles 00 kopecksAccording to registration data in the amount of 2000 rubles. 00 kop. Two thousand rubles 00 kopecks…….Is it correct to sum up cash + stamps?

1, 2) when registering or issuing postage stamps, it is not necessary to issue a PKO or RKO. To record the receipt and issuance of postage stamps, you can draw up a statement developed independently. This may be a statement (book) of accounting for the movement of monetary documents. It can be compiled in any form, but it must contain all the necessary details listed in paragraph 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

3) since the balance on account 50-1 “Cash” and the balance on account 50-3 “Cash documents” are reflected on different lines of the balance sheet (lines 1250 and 1260, respectively), it is advisable not to summarize them in the inventory list.

The rationale for this position is given below in the materials of the Glavbukh System

What applies to monetary documents?

Monetary documents include:
– travel documents (air and train tickets, as well as public transport passes);
– cash coupons for gasoline;
– vouchers purchased by the organization;
- stamps;*
– other similar documents.

Storage of monetary documents

Keep monetary documents in the cash register along with cash*. In accounting, reflect transactions with monetary documents on special subaccounts to account 50-3 “Cash documents” (Instructions for the chart of accounts). For example, to account for air tickets, you can use account 50-3 subaccount “Travel Documents”, etc.

Reflect the receipt and disposal of monetary documents using the following entries:

Debit 50-3 Credit 71 (60...)
– received (purchased) monetary documents;

Debit 71 (73, 91-2...) Credit 50-3
– monetary documents were issued to the employee (on account) or written off as expenses.

The procedure for reflecting VAT related to purchased monetary documents depends on how the primary documents for their acquisition are drawn up. If VAT is highlighted in a monetary document or the document was received with an invoice, then account for the tax separately on account 19 “VAT on purchased values.” Record the monetary document itself in account 50-3 “Cash Documents” at its actual cost (Instructions for the chart of accounts).

If the VAT amount is not highlighted in a monetary document, then it is also not highlighted in accounting and is not taken into account separately (Instructions for the chart of accounts, letter of the Ministry of Finance of Russia dated January 10, 2013 No. 03-07-11/01).

For information on how to take into account VAT allocated in a received invoice if the deduction conditions are not met, see How to reflect VAT in accounting and taxation.

Accounting for the movement of cash documents

Situation: how to arrange the issuance of monetary documents to employees (accounted for in account 50-3)

Prepare the issuance of monetary documents to employees according to a statement developed independently.

All business transactions must be documented with primary documents (Clause 1, Article 9 of the Law of December 6, 2011 No. 402-FZ). However, there is no special form for recording monetary documents issued to employees. So develop it yourself. For example, this could be a statement (book) of accounting for the movement of monetary documents. It can be compiled in any form, but it must contain all the necessary details listed in paragraph 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.*

Elena Popova,
State Advisor to the Tax Service of the Russian Federation, 1st rank

2.Article:There is no need to record the purchase and issuance of vouchers in the cash book.

Management plans to purchase several vouchers and give them to employees free of charge. I know that vouchers must be taken into account in account 50 “Cashier” subaccount “Cash documents”. It is not clear whether, when receiving them, it is necessary to issue an incoming cash order, and when issuing them, an outgoing cash order? And accordingly, should I enter data on the movement of vouchers into the cash book?

Asks
A.V. KOROTKOVA,
Ch. accountant
LLC "Granit"
(Magnitogorsk)

No, you do not need to issue cash receipts and debit orders in the case of vouchers.

This follows from the Instructions for the use and completion of forms of primary accounting documentation for recording cash transactions (approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88). It says that a cash receipt order (form No. KO-1) is drawn up when cash is received at the cash desk. And an expense cash order (form No. KO-2) - when issuing cash from the cash register. The cash book (Form No. KO-4) is also supposed to reflect only receipts and withdrawals of cash. There is no mention of monetary documents in the Instructions for preparing a cash register "primary" form.*

At the same time, the company must comply with the requirements of paragraph 1 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. It obliges companies to document all business transactions with primary documents.

The legislation does not provide for a special form for recording the acceptance and issuance of vouchers. Therefore, you can develop it yourself. For example, this could be a book of records of vouchers received and issued. It must contain all the necessary mandatory details of the primary document listed in paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ “On Accounting”. The book must include special columns for the names of voucher recipients and their signatures.*

Answers
Yu.L. DONIN,
tax consultant
LLC "Auditorskaya"
"Laconika ANT" company"

3.Table:Procedure for filling out the Balance Sheet

Cash and cash equivalents	1250	Account balance: – 50 “Cash” (excluding the balance on the “Cash Documents” subaccount) – 51 “Current accounts” – 52 “Currency accounts” – 55 “Special accounts in banks” (except for amounts included in financial investments) – 57 “Translations on the way”
Other current assets	1260	Account debit balance: – 50 “Cash” (regarding the balance of the “Cash Documents” subaccount)* – 79 “Intra-business settlements” (regarding settlements under a property trust management agreement) – 94 “Shortages and losses from damage to valuables” – other current assets that are not reflected in other groups of articles in the “Current Assets” section

Almost every state (municipal) institution uses financial assets, including monetary documents. They have a certain value, they must be stored and taken into account in a special way. How to work with monetary documents in a budget institution? Let’s figure it out together with the head of the “Kontur-Accounting Budget” project at SKB Kontur, Yulia Volkhina.

What are monetary documents

Today in Russia there is no normative definition for the concept of “monetary documents”. A unified register of monetary documents has not been developed either. Regulatory legal acts indicate only the main features and examples of such documents (see instructions approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n; hereinafter referred to as Instruction No. 157n). It is generally accepted that monetary documents in budget accounting are understood as objects of a certain nominal value that are purchased and stored in an institution, but services for them have not yet been provided.

The most famous examples of this kind of documents are coupons for gasoline or food, postage stamps, envelopes with stamps, notices for postal orders, vouchers to sanatoriums or children's health camps, etc. These assets also include payment cards for mobile communications, IP-telephony for long-distance, international calls, Internet access, airline and railway tickets, public transport tickets, etc.

• shares that were purchased from shareholders;
• securities;
• strict reporting forms (see "");
• documents for intangible assets.

How to reflect monetary documents in accounting policies

The answer to the question of exactly which assets will be considered monetary documents must be fixed in the institution’s accounting policies. The procedure for their accounting, storage and write-off is also prescribed there. All these procedures are regulated by several instructions and orders of the Russian Ministry of Finance, a full list of which you can see below.

The main documents that regulate the work of a budgetary institution with monetary documents:

• Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions (approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n);
• Instructions for the use of the Chart of Accounts for Budget Accounting (approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n);
• Instructions for the use of the Chart of Accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n);
• Instructions for the use of the Chart of Accounts for accounting of autonomous institutions (approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n);
• 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 government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and guidelines for their application."

We have collected in a table examples of wording that can be used in an organization’s accounting policies:

Chapter	What to write in the accounting policy
Organization of accounting	The list of positions of employees who have the right to receive monetary documents and funds on account for the purchase of goods (payment for work, services) is given in Appendix No.... to this Accounting Policy. The issuance of funds and monetary documents for reporting is carried out in accordance with the relevant Regulation No.... to this Accounting Policy
Inventory procedure	To confirm accounting data and annual financial statements, an inventory of property and financial liabilities is carried out: ________________________________ cash, monetary documents and strict reporting forms - monthly on an arbitrary date.
Accounting for financial assets	The following are taken into account as part of monetary documents (at the institution’s choice): stamps; stamped envelopes; express payment cards for communication services; paid coupons for gasoline and oils; travel tickets for certain types of transport: air and railway tickets; uniform travel tickets; _______________________ _______________________ Monetary documents are accepted into the institution's fund office and are accounted for at actual cost.

For each type of monetary documents, it is necessary to develop separate local regulations (LNA) - regulatory authorities are always interested in them during regular and extraordinary inspections. Each LNA should indicate the positions of employees who have the right to receive the corresponding type of monetary document, as well as the mandatory conditions and rules for its use.

A correctly drafted local regulatory act should justify the advisability of using monetary documents in a budgetary institution. To do this, you need to carefully define the algorithm by which employees will confirm their expenses.

How to store, use and write off

Since the institution has already paid, but has not yet redeemed the monetary documents, they must be kept in the cash register. These documents are reflected in the stock register if:

• purchased by bank transfer;
• purchased for cash by one person, but will be spent by another person;
• are issued to employees in parts, and the balance is kept in the cash register.

Please note: if an accountable person purchases monetary documents and immediately spends them, then they are written off according to the advance report and do not go through the cash register.

To record the receipt of monetary documents at the cash desk and their release from the cash register, you need to use incoming cash orders (form 0310001) and outgoing cash orders (form 0310002). These forms were approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (hereinafter referred to as Order No. 52n). On the orders it is necessary to make the inscription: “Stock”, and then record them in the journal for registering incoming and outgoing cash documents. These records should not overlap with those reflecting cash flows.

For the stock cash register, you should keep a separate cash book with continuous numbering and the mark “Stock” on each sheet. Entries are made to it after receipt or issuance of monetary documents for each stock order. Please note: the lines “including wages” and “total cash balance in the cash register at the end of the day” in this cash book remain blank.

Control over monetary documents in a budgetary institution is carried out as part of regular checks of the cash register. Based on the results of the audit, an inventory list (matching sheet) of strict reporting forms and monetary documents is compiled (form 0504086). The rules for filling it out are regulated by Order No. 52n.

The head of a budget institution is responsible for compliance with the requirements for the storage, use and accounting of monetary documents in a budgetary institution. It determines the procedure and timing of control activities.

Subtleties of analytical accounting of monetary documents

Analytical accounting of monetary documents is differentiated by their types in the card for accounting for funds and settlements (form 0504051). This is stated in paragraph 171 of Instruction No. 157n. The card begins with records of balances at the beginning of the year. New entries are made no later than one day after the transaction. Balances are summarized at the end of each month.

All transactions with monetary documents are recorded in the journal for other transactions. The basis for each new entry must be the cashier’s report and the documents attached to it (form 0504071). Just like an accounting card, the journal is opened with balances at the beginning of the period. It reflects turnover for the entire period and displays balances.

Rules for accounting of monetary documents

All accounting operations for monetary documents and corresponding accounting records can be divided into two groups:

	Debit	Credit
Receipt of cash documents
Receipt from the supplier to the cash register
Spending by an accountable person or return to the cash desk of previously issued accounts
Identification of surpluses during inventory
Disposal of monetary documents
Issue from cash register to reporting
Return from the cash register to the supplier according to the terms of the contract
Write-off of shortage
Write-off for emergency expenses (theft, damage, destruction)

Please note: if an institution issues both cash and monetary documents to the same employees, then payments must be made in different accounts. For example, additional analytical codes can be added to the account “208 00”.

Accounting for monetary documents in specific situations

Let's consider several typical situations that may arise when working with monetary documents as part of the financial and economic activities of an institution.

Example 1. Purchasing and accounting for travel tickets

MKU purchased a travel ticket for all types of transport for its employee for 1,500 rubles. Payment was made from the institution's personal account opened with the treasury. The travel ticket was issued to the employee for accountability. In the future, he must submit an advance report and return the used ticket.

Travel cards are indeed issued to employees who are engaged in traveling work. In this way, the employer reimburses travel expenses related to work trips. The acquisition of this type of monetary document is carried out according to KOSGU 222 “Transport services”.

In accounting, such a transaction will be reflected in the following entries:

Example 2. Shortage of express payment cards

MBOU purchased for its administration 10 express payment cards for mobile communications with a nominal value of 300 rubles each. Payment is made through income-generating activities. The monetary documents were immediately deposited into the cash register. Four payment cards were issued to the director (later it was required to submit an advance report and supporting documents). Based on the results of the cash register inventory, two cards were missing. The person responsible for the shortage was found, and he voluntarily repaid the entire amount of the debt.

Express payment cards for mobile communications, by their status, fall under the concept of a monetary document. Such cards are often used by institutional administrations. Express payment cards for mobile communications are purchased under KOSGU 221 “Communication Services”.

In this case, transactions are reflected in accounting as follows.

"Institutions of physical culture and sports: accounting and taxation", 2011, N 2

Postage costs are available in every budget institution. Physical education and sports institutions are no exception. Such expenses include various types of costs associated with sending letters, parcels, postal orders and other postal items; with the purchase of postage stamps, marked and unmarked envelopes, and other postal forms; with the sending of written correspondence using franking machines; with the provision of a subscription fee for the use of mailboxes, etc. This article provides the procedure for reflecting postal expenses for accounting purposes in accordance with the new Accounting Instructions used by budgetary institutions.

Expenses for the purchase of postage stamps, envelopes

and other postal forms

In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 28, 2010 N 190n (hereinafter referred to as the Instructions) and in force since 2011, expenses for the purchase of postage stamps are reflected in subarticle 221 “Communication services” of the Classification of operations of the public sector management (KOSGU). The same article should also include expenses for the purchase of envelopes and postal forms, if they contain state postal payment marks (postage stamps and other signs applied to postal items and confirming payment for postal services), in other words, expenses for the purchase of stamped envelopes and other postal forms.

If there are no postage marks on envelopes and forms (unmarked envelopes, forms), then the costs of their acquisition should be reflected in Article 340 “Increase in the cost of inventories” of KOSGU.

When maintaining accounting records, budgetary institutions of physical culture and sports must be guided by the Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), as well as:

• Instructions for the application of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n (hereinafter referred to as Instruction N 162n), - if during the transition period a decision has not been made in relation to a budgetary institution to provide subsidies in accordance with Art. 78.1 of the Budget Code of the Russian Federation (that is, applied by budgetary institutions - recipients of budgetary funds);
• Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter referred to as Instruction N 174n), if starting from 2011 a budgetary institution is provided with subsidies in accordance with Art. 78.1 of the Budget Code of the Russian Federation (that is, applied by budgetary institutions of a new type).

In accordance with Art. 169 Instructions N 157n for accounting purposes, postage stamps, as well as stamped envelopes and forms are classified as monetary documents and are accounted for in account 201 35 000 “Cash Documents”.

Transactions related to the acquisition and issuance of stamps, marked envelopes and forms will be reflected in the following accounting entries (clause 50 of Instruction No. 162n, clause 86 of Instruction No. 174n):

• receipt of stamps at the institution's cash desk:

Account debit 0 201 35 510 "Receipts of monetary documents to the institution's cash desk"

Account credit 0 302 21 730 “Increase in accounts payable for payment for communication services”;

• issuing stamps from the cash register to the office worker:

Account credit 0 201 35 610 “Retirement of monetary documents from the institution’s cash desk”;

• The cost of the stamps used was attributed to the institution’s expenses according to the advance report submitted by the employee:

In accordance with Art. 118 Instructions No. 157n, paragraph 21 Instructions No. 162n, paragraph 31 Instructions No. 174n For accounting purposes, unmarked envelopes are classified as other inventory and are accounted for on account 105 36,000 “Other inventory - other movable property.”

Operations related to the receipt and issuance of unmarked envelopes will be reflected in accounting as follows (clauses 23, 26 of Instruction No. 162n, clauses 34, 36 of Instruction No. 174n):

• receipt of unmarked envelopes:

Account debit 0 105 36 340 "Increase in the value of other material inventories - other movable property of the institution"

Account credit 0 302 34 730 "Increase in accounts payable for the acquisition of inventories";

• write-off of spent unmarked envelopes:

Debit of account 0 401 20 272 "Consumption of inventories", corresponding analytical accounts of account 0 109 00 000 "Costs for the manufacture of finished products, performance of work, services"

Account credit 0 105 36 440 "Decrease in the value of other inventories - other movable property of the institution."

Expenses for sending correspondence using

franking machine

In accordance with Art. 2 of the Federal Law of July 17, 1999 N 176-FZ “On Postal Services” (hereinafter referred to as Law N 176-FZ), a franking machine is a machine designed for applying state postal payment marks to written correspondence, confirming payment for postal services, the date of receipt of this correspondence and other information.

You can install a franking machine only if you have a permit for its use issued by the relevant authorities of Rossvyaznadzor (Article 11 of Law No. 176-FZ). Such permits are issued in the manner established by Order of the Ministry of Information and Communications of Russia dated September 29, 2006 N 127 “On approval of the Administrative Regulations of the Federal Service for Supervision in the Field of Communications for the performance of the state function of issuing permits for the use of franking machines.” According to this Order, the permit is issued on the basis of a written application from the owner of the franking machine, which indicates:

• full name of the legal entity, its location (place of residence) and postal address, TIN (for a branch, additionally KPP), telephone, fax;
• name of the model (series) of the franking machine;
• installation location of the franking machine;
• possible date and time of the inspection.

The application is accompanied by documents justifying the issuance of the permit: a copy of the technical passport of the franking machine; a notarized copy of the certificate of registration of the owner of the franking machine with the tax authority; a copy of the agreement with the federal postal organization (branch of the organization) for the provision of postal services using a franking machine; copies of existing certificates of conformity; franking machine cliche imprint.

In case of violation of the procedure for using the franking machine, permission to use it may be revoked.

Written correspondence with cliche imprints from franking machines is accepted at postal facilities determined by the postal operator.

To make payments using a franking (marking) machine, the institution enters into an agreement with postal organizations for its service. In this case, the amount of postage and the date of departure are set by the postal service employee on the dialing mechanism of the marking drum, the subsequent number of the item is dialed automatically. It should be noted that with the help of franking machines, postage costs are taken into account by adding up the costs or by subtracting the postage costs from the original amount set on the counter of the cash register.

Expenses of budgetary institutions associated with the forwarding of written correspondence and the use of franking machines for these purposes are subject to reflection under articles and subarticles of KOSGU depending on the economic content of the expenses incurred in the subject of the relevant agreements:

• expenses for payment for services for postal forwarding of correspondence should be attributed to subarticle 221 “Communication services” of KOSGU;
• expenses for payment for services for the production and installation of stamps for the franking machine - for subarticle 226 “Other work, services” of KOSGU;
• expenses for paying for services for entering information about advance payments into the register (counter) of the franking machine - for subarticle 226 “Other work, services” of KOSGU;
• expenses for maintenance of the franking machine, ensuring its operability (repairs, preventive maintenance, etc.) - for subarticle 225 “Works, services for property maintenance” of KOSGU.

In accounting, expenses of budgetary institutions associated with the sending of written correspondence and the use of franking machines for these purposes are reflected at debit corresponding accounts of analytical accounting of accounts 0 401 20 000 "Expenses of the current financial year", 0 109 00 000 "Costs for the manufacture of finished products, performance of work, services" and loan corresponding analytical accounting accounts account 0 302 20 000 “Calculations for works and services”.

Postage expenses carried out by accountable persons

Postal expenses can also be paid by accountable persons at the expense of funds issued to them for these purposes (for example, for sending a registered letter, parcel, parcel, postal order). As a rule, confirmation of expenses incurred in this case are:

• cash receipts confirming payment of postage;
• a receipt indicating the type and category of postal item (postal order), the name of the addressee (name of the legal entity), the name of the postal facility of destination, the number of the postal item (postal order);
• a list of attachments, which provides a list of documents included in the sent letter (parcel).

According to the Instructions, the costs of sending postal items (including the costs of packaging postal items) should be reflected under subarticle 221 “Communication Services” of KOSGU.

The issuance of amounts to the account for payment of postal expenses, the accrual of such expenses on the basis of advance reports submitted by the accountable person in accounting will be reflected in the following accounting entries (clause 49 of Instruction No. 162n, clauses 84, 85 of Instruction No. 174n):

• funds were issued for payment of postage costs:

Account debit 0 208 21 560 "Increase in accounts receivable of accountable persons for payment for communication services"

Account credit 0 201 34 610 "Retirement of funds from the institution's cash desk";

• postage costs are reflected on the basis of the advance report submitted by the accountable person:

Debit of account 0 401 20 221 "Costs on communication services", the corresponding analytical accounts of account 0 109 00 000 "Costs for the manufacture of finished products, performance of work, services"

Account credit 0 208 21 660 “Reduction of accounts receivable of accountable persons for payment for communication services”;

• the unspent balance of the accountable amount is returned to the cash desk:

Account debit 0 201 34 510 "Receipts of funds from the institution's cash desk"

Account credit 0 208 21 660 "Reduction of accounts receivable of accountable persons for payment for communication services."

Subscription fee for use

post office boxes

There are the following types of mailboxes and cabinets:

• postal mailbox - a special locked box designed for recipients to receive mail;
• subscriber's mail cabinet - a special cabinet with locking cells, installed in residential buildings, as well as at delivery areas, intended for recipients to receive mail;
• subscription mailbox - a special cabinet installed in postal facilities with lockable cells that are subscribed by recipients for a certain period of time to receive postal items;
• mailbox of a strong point - a special locked cabinet designed for temporary storage of mail at delivery areas or for recipients to receive mail.

A postal service organization may set a fee for using a PO Box. The amount and terms of the subscription fee are established in the agreement concluded between the postal organization and the institution that is the user of this box.

According to the Instructions, the cost of paying the subscription fee is reflected in subarticle 221 “Communication services”. In accounting, the accrual of these expenses will be reflected as follows:

Debit of account 0 401 20 221 "Costs on communication services", the corresponding analytical accounts of account 0 109 00 000 "Costs for the manufacture of finished products, performance of work, services"

Account credit 0 302 21 730 "Increase in accounts payable for payment for communication services."

L.Lartseva

Journal expert

"Institutions of physical culture and sports:

accounting and taxation"

The term “cash” includes funds held in institutional accounts opened with credit institutions or Federal Treasury authorities (in the financial authority of the relevant budget), as well as cash and monetary documents.

Monetary documents are documents acquired by an institution, having a value assessment and stored in the institution.

Accounting for monetary documents in budget accounting

To account for monetary documents, account 201 35 000 “Cash Documents” is used.

Monetary documents include:

• coupons for petroleum products;
• plastic cards for gasoline, diesel fuel;
• food stamps;
• sanatorium and resort vouchers for treatment and recreation for employees of the institution and their members
families;
• air and railway tickets;
• uniform travel tickets;
• travel tickets for certain types of transport;
• express payment cards for mobile communications, Internet access, IP-telephony, long-distance, international calls;
• notifications received for postal transfers;
• stamps (including postage stamps, state duty stamps, etc.);
• stamped envelopes.

The following are not included in monetary documents (and are not taken into account):

• unstamped envelopes and unstamped greeting postcards;
• forms of work books and inserts for them;
• forms of sick leave and birth certificates;
• forms of receipts for accepting cash;
• unpaid, gratuitous vouchers to sanatoriums and holiday homes.

The accounting policy of an autonomous institution must contain a list of monetary documents that are used in financial and economic activities.

The receipt and issuance of financial documents for reporting are documented by a receipt and debit cash order with the entry “Stock” placed on them. Incoming and outgoing cash orders are registered in the Register of Incoming and Outgoing Cash Documents (f. 0310003) separately from transactions with funds (clause 170 of Instruction No. 157n, clause 86 of Instruction No. 174n).

Accounting for transactions with monetary documents is kept on separate sheets of the Cash Book (f. 0504514) separately from transactions with cash, as well as in the journal for other transactions (f. 0504071) on the basis of documents that are attached to the cashier’s reports (paragraph 3 p. 170, paragraph 172 of Instruction No. 157n).

Analytical accounting of monetary documents is carried out according to their types in the Funds and Settlements Accounting Card (f. 0504051) (clause 171 of Instruction No. 157n).

Accounting for certain types of monetary documents

The acquisition by an institution of certain monetary documents on the basis of Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” can be reflected in the following expense items:

• under subarticle 221 “Communication Services” of KOSGU - purchase of postage stamps and stamped envelopes, payment cards for communication services and Internet access;
• under subarticle 222 “Transport services” of KOSGU - purchase of air and railway tickets, uniform travel tickets and for certain types of transport;
• under subarticle 262 “Benefits for social assistance to the population” of KOSGU - vouchers to sanatoriums, rest homes, tourist centers;
• under Article 340 “Increase in the cost of inventories” of KOSGU - coupons for fuel and lubricants.

Let's look at examples of what types of monetary documents can be used in educational institutions, as well as the procedure for reflecting transactions for recording monetary documents in accounting.

Coupons for fuel and lubricants.

Let's consider the option when the institution is provided with fuel and lubricants using coupons. According to the terms of the agreement, a certain amount of gasoline of the appropriate brand is paid, and the institution receives coupons with which drivers will refuel cars at the gas station.

The received coupons are received as monetary documents at the institution's cash desk, and in the receipt order it is advisable to indicate the brand of gasoline, the series and numbers of these coupons, the denomination of the coupons in liters and the cost of the coupon. As necessary, tickets are issued upon report to drivers or a specially designated employee.

After the submission of an advance report by the accountable person with supporting documents from the gas station that dispensed the fuel, the fuel received using coupons is included as the institution’s inventory.

Due to the subsidy for the implementation of the state task, the institution purchased 50 coupons with a nominal value of 20 liters each. Cost 1 l. gasoline at the time of purchase of coupons amounted to 31 rubles (including VAT 4 rubles. 73 kopecks). The accountable person was given 2 coupons for which the car was refueled.

These transactions will be reflected in accounting as follows:

Arranging postal shipments is impossible without purchasing stamps and marked envelopes.

Postage stamps and stamped envelopes are counted as monetary documents and are issued for reporting as necessary. The accountable person must draw up an advance report and attach to it documents confirming the consumption of postage stamps or stamped envelopes. Such documents may be a register of sent correspondence, and in case of damage, a damaged envelope attached to the report.

Transactions related to the acquisition and issuance of stamps and stamped envelopes will be reflected in the following accounting entries:

The article is current as of May 2015.

Natalia Smolina

Expert methodologist of the service quality control and methodology department

http://tinyurl.com/y4vcb2qr

Do you like writing letters? Me not! And not because it’s easier for me to call or write an SMS, but all because of the petty fuss when accounting for postage stamps. However, it turns out that paper correspondence is still relevant. Therefore, in this article we will try to dispel all the myths about the difficulties of accounting for postage stamps, marked envelopes and just envelopes, since without them letters will not work. We will describe simply and clearly, and most importantly - with examples, the actions of an accountant and provide examples of filling out all the necessary accounting documents used when accounting for postage stamps.

Let's start by defining the concept of “postage stamp” from the point of view of not a philatelist, but an accountant (when we say “postage stamp” we mean a stamped envelope, a stamped card, and a postal block).

Now let's take a step-by-step look at the acquisition, costs and disposal of postage stamps.

Acquisition

Here it is immediately necessary to take into account that stamps can only be purchased from one supplier, which is PJSC "Ukrposhta" (clause 2 of Regulation No. 388), which, in turn, simplifies the task and makes it impossible to conduct competitive bidding if it is planned to purchase stamps in an amount exceeding UAH 200,000. In such an exceptional case, it would be advisable to carry out a negotiated procurement procedure in accordance with Law No. 922 .

It is necessary to plan the purchase of postage stamps according to KEKR 2210“Items, materials, equipment, inventory” ( p. 1 p.p. 2.2.1 Instructions No. 333).

Storage and use

Since we have decided that postage stamps are monetary documents, then, accordingly, they must be stored at the cash desk of the institution. In this case, the cashier will be responsible for accounting for them.

However, the institution may not have a cash register. What to do in this case? Then the head of the organization, by his order, must appoint a financially responsible person for the safety, accounting and write-off of stamps, and the stamps themselves will be stored in a safe. Such a financially responsible person can be an accountant, a secretary, an inspector of the human resources department, or a lawyer for the organization.

The accounting of postage stamps by the person responsible for their receipt and issuance is carried out taking into account the norms Regulations No. 637(Wed. 025069200). Based clause 3.3 this Provisions postage stamps arrive on the basis of an incoming cash order, and are issued to the subaccount by filling out an outgoing cash order. Both incoming and outgoing cash orders must be registered in Journal of registration of expenditure and receipt cash orders, which starts separately for accounting postage stamps.

Here is an example of filling out such a Journal:

Receipt and expense cash orders are filled out on the standard forms given in applications 2 And 3 Regulations No. 637 .

The accountable person to whom postage stamps are issued during the month keeps records of these stamps in Logbook of outgoing documents, and at the end of the reporting period is report on the use of postage stamps, on the basis of which the commission for writing off inventory, created by order of the manager, draws up write-off act used monetary documents. It is this act that is the basis for the accountant to write off stamps as actual expenses. It is advisable to return postage stamps not used within a month to the institution's cash desk.

The form of the Logbook for registration of outgoing documents is given in Appendix 6 To Regulation No. 1000/5 .

Separately, we would like to clarify that due to the fact that stamps are considered monetary documents, a report on the use of stamps must be drawn up taking into account the requirements order No. 841, namely, “Report on the use of funds issued for a business trip or for reporting.” However, we dare to assume that it will not be a big violation if the accountable person draws up a report on the use of marks in any form. The form of such a report can be developed independently and approved in the order on accounting policies.

We offer an example sample of how to fill out such a report.

Based on the report on the use of inventory items, the institution’s commission draws up an act for writing off used postage stamps. An example of how to fill it out is given below.

Accounting for brands in the accounting department of an institution

NP(S)BUGS 134 “Financial instruments”- National regulation (standard) of accounting in the public sector 134 “Financial instruments”, approved by order of the Ministry of Finance dated May 18, 2012 No. 568.

Typical correspondence- Standard correspondence of accounting sub-accounts to reflect transactions with assets, capital and liabilities of managers of budget funds and state trust funds, approved by Order of the Ministry of Finance dated December 29, 2015 No. 1219.