1c accounting of a budgetary institution. Accounting department of a state institution in Novosibirsk. Accounting for settlements with buyers and customers

When starting your work in the program “1C: Public Institution Accounting 8, edition 2.0” (as, indeed, in any other program), it is important to correctly perform the initial settings. I often hear that the software that accountants use does not meet their needs and is generally not a very convenient tool. I want to argue on this topic and dispel some popular doubts.

Programs from the 1C company are very universal mechanisms. This is their strength and weakness at the same time. The fact is that the programs are designed for the “general public,” which in itself is an excellent characteristic of a mass software product. Imagine how much functionality was conceived and implemented by developers to meet the needs of a wide variety of end users! After all, many organizations and institutions have their own characteristics that must be taken into account.
But, on the other hand, such a wide selection of functions complicates the work, because you can easily get lost in all the variety of commands, buttons, and operations. I always say in this case: “Calm down, the main thing is to develop your own line and style of accounting in your program, use only the necessary and necessary characteristics.”
And, of course, information on proper initial setup will come to the aid of a novice user. In this article I would like to talk about which software options can be disabled and which ones should be used. And I hope that, after reading the article, you will also be imbued with the logic and wide functionality of “1C: Public Institution Accounting 8, edition 2.0”.
I would like to start my article with the fact that for each configuration (a configuration is a certain type of program, because the rules for keeping records and calculating wages in different organizations are very different) there is a demo base.
A demo database is a kind of information base filled with the necessary data, with the help of which you can experience and use all the functionality of the program. Before fully using the program on your data, I would recommend watching a demo. You can ask the accompanying 1C specialists about its installation.
Now we’ll talk about setting up an empty database. After the information base is installed, open 1C: Enterprise. At the first start, the initial data is automatically filled in:

The home page window opens:

I would like to note that the latest versions of 1C programs have the ability to switch the interface (the interface is the appearance of the program). You can switch the interface:

When you open the parameters, the settings window appears:

In this window you can switch the interface.
By default, an empty infobase opens in the Taxi interface. You can also choose two more options. Forms in separate windows differ from forms in tabs in that the program will open new windows, for example for a document:

Everyone has different preferences when choosing an interface; I prefer to select “Forms in bookmarks”:

The first thing you need to do is configure your accounting settings:

The settings form opens:

Since you can keep records of several organizations in one information base (which is certainly more convenient than keeping records in different information bases - you don’t need to run several programs), you can specify the main organization in the first field (this organization will be automatically inserted into documents in the field of the same name):

1. Accounting for settlements and obligations in foreign currencies.

Checking this box allows you to keep records in other currencies by selecting the one you need from the directory.

2. Accounting according to individual financial statements.

This option allows you to keep records using an off-balance sheet separator - sources of financial support. Very often I encounter that this analytics is used for other purposes.
Let me explain: it makes sense to use an FFI when within one organization there is a need to prepare reports separately for each of the FFIs, and if analytics in the form of KPS and KFO are not enough. In practice, there is no need to use IFO as additional analytics in most organizations. You must clearly understand that using an IFO will not make your life easier as an accountant. If the flag in this field is set, then filling in this detail becomes mandatory in each document; posting a document without a filled field becomes impossible. And:
- additional analytics provides more room for errors (there is a high probability of choosing the wrong financial information in certain transactions, which will entail a scattering of financial information in the balance sheet and unreliable data);
- using an IFO implies dividing the balance, that is, roughly speaking, money from the “basket” of IFO1 cannot be used in purchases for the “basket” of IFO2, because the IFO is a separator similar to a CFO.
I would like to note that all the necessary information on the division of financing can be included in the CPS (use “significant” numbers in the code for the classification characteristics of the accounts).

3. Accounting by departments.

This option allows you to keep records by departments, if any, in the organization. Again, this flag will make the “Division” detail mandatory to fill in in all documents.

4. Formation of transactions separately from the document.

This option will allow you to generate transactions separately from the document. It should also be used carefully: when generating transactions separately from the document, there is a possibility of recording the document without postings, which means missing some data from accounting altogether.

5. Centralized accounting.

This flag will allow institutions with different types of organization to be maintained in a single information base: state-owned, budgetary and autonomous. It also includes an excellent opportunity to generate basic reports (general ledger and balance sheet) consolidated for all institutions and for each individual one. Due to the fact that there are more and more centralized accounting departments throughout Russia, their sizes are increasing - this option will significantly simplify the life of accountants.
There are also 2 links on this form:

This completes the first tab of accounting parameters settings. Let's continue our consideration:

On the “Services, works, production” tab, you can set the type of price for generating the cost (if the institution carries out production, you must indicate at what price the cost will be calculated), and the counterparty for the consolidated invoice is also indicated here.

On the next tab, settings are made for cash accounting, including settings for cash register equipment (online cash registers are mandatory from July 1, 2017). From here you can create a connected cash register.

On the “Accounting and Reporting” tab, initial reporting settings are made. Here I would like to dwell separately on setting up the generation of help.

These settings will allow you to include or not include off-balance sheet accounts in the reporting form:

The next interesting option is “Obligation expense control”. I previously talked about this convenient opportunity in the article Control of expenses for obligations in 1C: Accounting department of a state institution 8th edition 2.0
I would also like to note the ability to manage inventory card numbers. We are talking about processing that will help analyze card numbers and, if necessary, change the numbering:

The next tab contains settings for various exchanges. As you know, 1C company programs can exchange data not only with other 1C programs, but also with some third-party applications (which is certainly a strong point of 1C):

The last tab of the accounting parameters settings contains specialized subsystems. Since the functionality of specialized subsystems is very wide, I will talk about them separately in one of the following articles.
And, finally, I would like to say that the result of accounting in the program depends entirely on what was entered by the accountant. The work is responsible, painstaking and requires increased attention. I hope that the software tool “1C: Public Institution Accounting 8, Edition 2.0” will help you in this difficult task!

• transfer of the main “computing” load to the server and economical use of client resources;
• remote access;
• using the application in a service model (SaaS);
• management of the program interface and individual forms.

Work via the Internet

Edition 2.0 of the "Accounting of a public institution" configuration supports connection to the infobase using a thin or web client. The web client allows you not to install the program on the institution’s computers, but to work with the program through a web browser. The thin client is a familiar 1C:Enterprise application for an accountant and at the same time allows you to work with the program via the Internet.

A data processing center (DPC) assumes that all institutions of a given department (ministry, region, etc.) keep records in a single information base. Moreover, each institution has its own isolated data area, i.e. it has access only to its own data.

The advantages of creating a data center are:

• Simultaneous update of the program for all subordinate institutions. Updating software versions (platform, configuration) is performed centrally by qualified data center administrators for all subordinate institutions at once.
• Optimization of the accounting service. The creation of a single center for methodological and accounting issues makes it possible to enter primary documents “on site”, and transfer audit and control functions to the center, whose highly qualified specialists develop and establish uniform accounting policies and procedures for all subordinate institutions.
• Up-to-date information on all institutions is available at any time. The management of a department (ministry, etc.) has the opportunity to obtain the necessary information on any institution, at any time, by connecting to the desired data area.

Possibility of generating transactions during the inter-reporting period

In edition 2.0 of the “Accounting of a state institution” configuration, the separation of transactions at the end of the financial year and the inter-reporting period is provided.

Operations at the end of the financial year and inter-reporting period are divided into three groups:

• Operations for concluding accounts include operations for completing the financial year (concluding accounts), reflected after the formation of the f. 0503127 (0503737), but before the balance is formed.
• Technological operations include technological operations of closing accounts, the balances of which do not carry over to the next year - balances on off-balance sheet accounts 17 “Cash inflows” and 18 “Cash outflows”, accounts authorizing the current period of the year being closed and other similar ones.
• Operations to change the balance sheet currency include operations reflected after the formation of the balance sheet and before registration in the accounts of transactions of the next year - revaluation of NFA, transfer of closing balances to the analytical accounts of the next year, etc.
• Registration of routine operations at the end of the financial year and operations of the inter-reporting period is carried out using specialized configuration documents with the ability to print formalized printed forms (accounting certificate f. 0504833, etc.).

It is possible to register arbitrary transactions of the inter-reporting period using the universal document “Operation (accounting)” with printing of form 0504833 “Accounting certificate”.

Standard accounting reports allow you to obtain data on transactions:

• the current period without including transactions of the inter-reporting period;
• the current period including transactions of the inter-reporting period;
• inter-reporting period.

Regulated accounting registers: general ledger, transaction log, etc. - include data from the inter-reporting period in accordance with the order of their formation established by regulatory documents.

Accounting by department

In edition 2.0 of the “Accounting for a State Institution” configuration, accounting by division is installed optionally, and you can configure the use of accounting by division only on those accounts where it is necessary. You can use the assistant to set up group accounting by department.

Accounting by division can be used, for example, to account for the costs of production by various divisions.

2014: 1C:Enterprise 8. Typical configuration "Accounting of a government institution", edition 2.0

New in version 2.0.30.34: Chart of accounts

Changes were made to the chart of accounts in accordance with the order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n, amending the Instruction dated December 1, 2010 No. 157n.

Account names changed:

• 201.20 “Institutional funds in a credit institution”;
• 204.32 “Participation in the authorized capital of state (municipal) enterprises”;
• 209.00 “Calculations for damage and other income”;
• 209.80 “Calculations for other income”;
• 502 00 "Liabilities";
• 504.00 "Estimate (planned, forecast) assignments."
• Accounts added:
• 205.82 “Calculations for uncleared receipts”;
• 209.30 "Calculations for compensation of costs";
• 209.40 “Calculations for forced seizure amounts”;
• 209.7A “(Advances) Settlements for damage to non-financial assets”;
• 209.83 “Calculations for other income”;
• 209.8A “(Advances) Payments for other income”;
• 210.10 "Calculations for tax deductions for VAT";
• 210.11 “Calculations for VAT on advances received”;
• 210.12 “Calculations for VAT on acquired material assets, works, services”;
• 210.N2 "(Unallocated VAT) VAT calculations on acquired material assets, works, services";
• 210.Р2 "Calculations for VAT on acquired material assets, works, services";
• 401.60 "Reserves for future expenses";
• 501.90 “Limits on budgetary obligations for other upcoming years (outside the planning period)”;
• 501.93 "Limits on budgetary obligations of recipients of budgetary funds";
• 502.17 “Obligations accepted for the current financial year”;
• 502.19 "Deferred liabilities of the current fiscal year";
• 502.27 “Obligations assumed for the first year following the current one (for the next financial year)”;
• 502.29 “Deferred liabilities of the first year following the current (next financial year)”;
• 502.37 “Obligations assumed for the second year following the current one (for the first year following the next one)”;
• 502.39 “Deferred liabilities of the second year following the current one (the first year following the next one)”;
• 502.47 “Obligations assumed for the second year following the next”;
• 502.49 “Deferred liabilities of the second year following the next”;
• 502.90 “Liabilities for other upcoming years (outside the planning period)”;
• 502.91 “Accepted obligations for other subsequent years (outside the planning period)”;
• 502.92 “Accepted monetary obligations for other subsequent years (outside the planning period)”;
• 502.97 “Obligations accepted for other subsequent years (outside the planning period)”;
• 502.99 “Deferred liabilities for other subsequent years (outside the planning period)”;
• 503.90 "Budget allocations for other regular years (outside the planning period)";
• 503.93 "Budget allocations of recipients of budget funds and administrators of payments by source";
• 17.34 “Receipts of funds to the institution’s cash desk”;
• 18.34 "Removal of funds from the institution's cash desk";
• 27 “Material assets issued for personal use to employees (employees)”;
• 30 "Calculations for the fulfillment of monetary obligations through third parties."
• Accounts that will be discontinued:
• 210.01 “Calculations for VAT on acquired material assets, works, services”;
• 210.N1 "(VAT for distribution) VAT calculations on acquired material assets, works, services";
• 210.Р1 "Calculations for VAT on acquired material assets, works, services."
• Accounts whose scope of application has changed:
• Accounts that will now be used by government institutions:
• 504.00 "Estimate (planned, forecast) assignments";
• 507.00 “Approved volume of financial support”;
• Accounts (and their sub-accounts) that will not be used by budgetary and autonomous institutions:
• 205.40 “Calculations for forced seizure amounts”;
• 205.70 "Calculations for income from transactions with assets."

2013: 1C: Public Institution Accounting 8 Edition 2.0

Edition 2.0 of the “Accounting for a Government Institution” configuration also supports work via the Internet in a service model, which implies launching the program not on the user’s computer, but through a web browser from a site that provides such a service. At the same time, the user is guaranteed secure storage of credentials on this site with complete confidentiality. This operating model is also called a “cloud” service. One of the important advantages of using a cloud service is that users do not have to spend resources, for example, on supporting servers or monitoring versions of 1C: Government Accounting 8 caused by changes in legislation.

The product has many features that make the work of an accountant easier:

1. Maintaining records of one institution or a group of them in a common information base.
2. Maintaining autonomous records by type of funds and issuing separate reports.
3. Using standard budget accounting methodology.
4. Checking the authorization of expenses.
5. Support for different cash service schemes.
6. Accounting for available funds.
7. Accounting for non-financial assets.
8. Accounting for settlements under contracts with suppliers and contractors.
9. Accounting for contracts at the state and municipal levels.
10. Accounting for accounts receivable.
11. VAT accounting.
12. Comprehensive reporting.

For convenient operation, service mechanisms are provided:

• control of the correctness of data entry and accounting operations;
• downloading classifiers and exchange rates;
• exchanging data with other programs;
• searching for information base data;
• restrictions on access to the credentials of individuals and legal entities;
• support for working with fiscal devices;
• feedback from product users.

Scope of use of the program

The software product 1C Accounting of a budgetary institution PROF is intended for:

• state and regional institutions and bodies;
• management bodies of off-budget state funds;
• financial and treasury authorities;
• managers of budget funds.

The introduction of the product will allow these organizations:

• promptly receive information for any time period;
• promptly generate financial statements;
• reduce the complexity of accounting;
• control the status of settlements, execution of estimates, availability of financial resources and material assets;
• monitor periodic changes in accounting methodology.

We are confident in our prices: If you find it cheaper, we'll refund the difference.

If you decide to buy 1C Accounting of a budgetary institution 8 from us today, you for free get:

• first 3 months of support, training, consultations and updates
• delivery in Moscow and regions
• installation

Differences from the simple version of 1C accounting

The main difference between accounting in a budgetary or commercial organization comes from the difference in the purpose of the activity. The government organization does not pursue the goal of generating income. A commercial company earns its own funds for its operation and is not limited in spending. The financial activities of a budgetary organization are carried out within the strict framework of approved budgetary funds. This leads to different requirements for knowledge of tax accounting. They are significantly higher in commercial companies. The mentioned differences are taken into account in the product version for such organizations.