State-owned, budgetary institutions and autonomous organizations: accounting and tax bases in 2022. — rate 14990 rub. from Specialist, training 20 academic hours, date of April 30, 2023.
Miscellaneous / / December 07, 2023
This course meets the requirements of the professional standard “Accountant”, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated February 21, 2019 No. 103n!
Course participants will receive recommendations on how to transition to working with new accounting and reporting standards.
A good accountant is required in any organization - government or commercial. However, in times of crisis, the public sector is an island of stability that attracts highly qualified personnel from other sectors of the economy. The course will be useful for beginners and practicing accountants and specialists in economic departments working in budgetary organizations.
Purpose of the course – systematization of students’ knowledge in the field of theory and practice of organizing and maintaining accounting in government, budgetary institutions and autonomous organizations (taking into account the latest changes in legislation 2022 G).
It will allow you to gain or update knowledge on accounting in budgetary institutions in accordance with the latest changes in regulatory documents, as well as improve professional competence. During the classes you will learn about what has changed in budget and tax legislation in recent years. Together with your teacher, you will analyze the main directions of anti-crisis actions of the Government of the Russian Federation for 2022: measures to increase financial and economic independence of institutions, reform of the budgetary network, limiting costs in the budgetary sector, increasing efficiency budget expenses, etc.
The theoretical course examines practical examples of business transactions illustrating the “Chart of Accounts for Budgetary Institutions.” After completing your training, you can immediately begin practical work.
The curriculum includes a mandatory list of job functions approved in the professional standard "Accountant", with an emphasis on the features of accounting, taxation and reporting in state (municipal) institutions.
- how the chart of accounts of budget accounting is constructed;
- how many years and how to store documents;
- how to take into account fixed assets, intangible assets, materials, finished products (work, services), wages;
- how settlements with accountable persons are made;
- why VAT is considered a refundable tax and whether it is always refundable;
- what is depreciation of fixed assets and intangible assets;
- what are the features of Russian taxation;
- new in the legislation of budget accounting.
The course is intended for chief accountants and specialists of budgetary, autonomous and government institutions, state authorities and local governments, and all interested parties.
You will learn:
- reflect business transactions for each accounting object in budget accounting accounts;
- keep records of fixed assets, capital investments and depreciation;
- keep records of intangible assets;
- reflect business transactions for accounting of finished products in budget accounting accounts;
- reflect the accounting operations of accountable persons in budget accounting.
You will know:
- system of regulatory regulation of accounting of government institutions;
- structure of the budget system of the Russian Federation;
- rules and principles of budget accounting;
- accounting in government, budgetary institutions and autonomous organizations;
- recent important changes in legislation;
- new forms of primary documents and accounting registers;
- organization of budget accounting.
Practical teacher of accounting, taxation and 1C automated accounting programs. He has 25 years of experience in financial structures of companies, of which 17 years as a chief accountant, 8 years in...
Practical teacher of accounting, taxation and 1C automated accounting programs. He has 25 years of experience in financial structures of companies, of which 17 years as a chief accountant, 8 years as a financial director.
Irina Lvovna graduated from the Faculty of Economics of the Moscow State University of Food Production. She worked as a chief accountant and financial director in several large companies. During my work, I gained extensive experience in organizing the financial structure of a company, setting up business processes, and managing working capital. assets and liquidity of the company, planning, drawing up budgets and monitoring their execution, analysis and evaluation of investment projects. She collaborated with both Russian and Western audit companies. He combines work in his specialty with teaching economic disciplines at higher educational institutions: “Fundamentals of Accounting”, “Taxes and Taxation”, “Audit”, etc. Author-developer of methodological manuals on accounting and the course “1C Accounting 8.3”.
Irina Lvovna easily wins over any audience and is able to hold the attention of listeners for a long time. She presents the material in a structured and intelligible manner, gives many examples from her own experience, and professionally explains complex terms. Her classes are always interesting, and students certainly get answers to all their questions.
Module 1. Organization of budget accounting (2 ac. h.)
- The essence of the budget and the budget structure of Russia
- Budget classification in the Russian Federation
- System of regulatory regulation of accounting of government institutions
- Federal Law No. 402 – Federal Law “On Accounting” dated December 6, 2011. (edited) Federal Law No. 247-FZ dated July 26, 2019)
- New forms of primary documents and accounting registers (according to with Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n (ed. dated 11/17/2017 )) (Brief review). Requirements for primary documents. - - - Errors in primary documents. Rules of electronic document management. Regulations on internal control.
- Order No. 69n-New edition of FSBU 1/2008 “Accounting policies of the organization”
- Organization of budget accounting
- Formation of a working chart of accounts for government, budgetary and autonomous institutions (as amended by Federal Law No. 228 of December 31, 2015 (as amended) Order of the Ministry of Finance No. 67n dated March 31, 2018)
- Order No. 1505-r dated 09/07/2010 “Methodological recommendations for determining criteria for changing the type of government institutions”
- List of especially valuable property for budgetary institutions
- Establishment in relation to federal government, budgetary and autonomous institutions
- Drawing up the FCD Plan by budgetary institutions and autonomous organizations
- On changes in the requirements for the financial and economic activity plan of an institution (Order of the Ministry of Finance of Russia No. 142n (ed. dated 12/13/2017)). Internal and external control (Methodological recommendations for the implementation of internal financial control, Order of the Ministry of Finance of Russia N 356);
- Budget estimate for 2020 The procedure for drawing up, maintaining and approving budget estimates of government institutions. Order of the Ministry of Finance of the Russian Federation No. 26n dated February 14, 2018
- Federal Law No. 89 N dated August 29, 2014; Order No. 124 n dated 08/06/2015; Order No. 127 n dated August 17, 2015 "On amendments to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n"
- Letter of the Ministry of Finance of Russia dated December 19, 2014 N 02-07-07/66918 “Methodological recommendations for the transition to new provisions of the Instructions for the application of the Unified Chart of Accounts”
- Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n (ed. dated 04/01/2016) "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation"
- Comparative table of correspondence between types of expenditures of the classification of budget expenditures and articles (sub-items) of the classification of operations of the general government sector (Brief overview). KVR compliance table in 2020. KOSGU-2020: taking into account innovations
Module 2. Federal accounting standards for public sector organizations (1 academic. h.)
- Federal accounting standards coming into force on January 1, 2019 (Brief overview): No. 274n “Accounting policies, estimates and errors”; No. 275n “Events after the reporting date”; No. 278n “Cash Flow Statement”; No. 32n “Income”; No. 122n “The impact of changes in foreign exchange rates.”
- Federal accounting standards coming into force on January 1, 2020: Budget information in accounting (financial) statements”, approved by order of the Ministry of Finance of Russia dated February 28, 2018 No. 37n (as amended) dated December 25, 2019 No. 251n; Reserves. Disclosure of information about contingent liabilities and contingent assets”, approved by Order of the Ministry of Finance of Russia dated May 30, 2018 No. 124n (as amended. dated December 19, 2019 No. 242n); “Long-term agreements”, approved by order of the Ministry of Finance of Russia dated June 29, 2018 No. 145n (as amended. dated December 16, 2019 No. 235n); “Concession agreements”, approved by order of the Ministry of Finance of Russia dated June 29, 2018 No. 146n (as amended. dated December 10, 2019 No. 217n); “Reserves”, approved by order of the Ministry of Finance of Russia dated December 7, 2018 No. 256n (as amended. dated 12/19/2019 No. 241n)
- Federal accounting standards, coming into force on January 1, 2021 (DRAFT): “Information on related parties”, approved by Order of the Ministry of Finance of Russia dated December 30, 2017 No. 277n; “Non-produced assets”, approved by order of the Ministry of Finance of Russia dated February 28, 2018 No. 34n; “Intangible assets”, approved by order of the Ministry of Finance of Russia dated November 15, 2019 No. 181n; “Borrowing costs”, approved by order of the Ministry of Finance of Russia dated November 15, 2019 No. 182n; “Joint activities”, approved by order of the Ministry of Finance of Russia dated November 15, 2019 No. 183n; “Payments to personnel”, approved by order of the Ministry of Finance of Russia dated November 15, 2019 No. 184n;
Module 3. Accounting for fixed assets, capital investments and depreciation (2 ac. h.)
- Objectives, classification and assessment of fixed assets
- Synthetic accounting of the presence and movement of fixed assets
- How to transfer property to new budget accounts
- Inventory of fixed assets
- Value added tax (chap. 21 Tax Code of the Russian Federation - basic concepts)
- Depreciable property (chap. 25 Tax Code of the Russian Federation - basic concepts)
- Cheap fixed assets in budgetary institutions (Nuances of budget accounting)
- Features of budget accounting of perennial plantings and improvement objects
Module 4. Accounting for intangible assets (1 ac. h.)
Concept, classification and valuation of intangible assets
Analytical and synthetic accounting of intangible assets
Accounting for depreciation of fixed and intangible assets
Module 5. Accounting for material inventories (1 ac. h.)
- Material reserves, their classification, tasks and accounting assessment
- Analytical and synthetic accounting of inventories
- Budgetary accounting of trade margins
Module 6. Accounting for finished products (works, services) (1 ac. h.)
- Finished products: concepts and their evaluation
- Analytical and synthetic accounting of finished products
- Accounting for sales of products, work performed and services provided
- Resolution No. 625 of May 25, 2017 “On amendments to Resolution No. 1137 of December 26, 2011
- Codes for VAT transactions
- New forms of VAT documents from 10/01/2017. (Invoice; UPD; Purchase book and sales book)
- Change in VAT rate from 2019 (Federal Law dated August 3, 2018 N 303-FZ)
- Rules for paying taxes and reconciling settlements with the tax office
Module 7. Treasury property (0.5 ac. h.)
- Sources of treasury financing
- The procedure for accepting and deregistering treasury property
- Analytical accounting of treasury property objects
Module 8. Accounting for the institution's funds (0.5 ac. h.)
- Accounting for funds of institutions on personal accounts
- Accounting for institutional funds at the cash desk: Directive dated March 11, 2014 No. 3210-U (as amended) June 19, 2017), cash limit calculation
- Federal Law of July 3, 2016 N 290-FZ "On Amendments to the Federal Law "On the Use of Cash Register Equipment for carrying out cash payments and (or) payments using payment cards" and certain legislative acts of the Russian Federation Federation" (as amended) dated 07/03/2018 No. 192-FZ);
- New requirements for the use of cash registers and strict reporting forms, “online” cash registers and automated BSO systems, office CCP user and unified payment information system, cancellation of KM documents, tightening of administrative liability under Article 14.5 of the Code of Administrative Offenses RF
Module 9. Income-generating activity (0.5 ac. h.)
- Accounting for settlements with debtors for income in budget accounting accounts
- Accounting for costs of production, work performed and services provided
- Classification of direct and indirect costs
- The procedure for using account 109.00 to reflect transactions: for paid services and other income-generating activities, for subsidies for government tasks within the framework of standard costs
Module 10. Accounting for settlements with suppliers and contractors (0.5 ac. h.)
- Analytical and synthetic accounting of accounts payable
Module 11. Accounting for settlements with accountable persons (1 ac. h.)
-Accountable amounts: concept, documentation, reimbursement rates
- Analytical and synthetic accounting for settlements with accountable persons
- Checking accountable documents. Instructions for employees and how to avoid claims from the Federal Tax Service
Module 12. Accounting for shortages (0.5 ac. h.)
- Analytical and synthetic accounting of shortages
Module 13. Accounting for the accrual and payment of wages and remunerations under GPC agreements (2.5 ac. h.)
- Labor and wage accounting: tasks. Types and forms
- Example of an employment contract. Benefit calculation
- Fixed-term employment contract
- Basic accruals and deductions from wages. Calculation of personal income tax. New personal income tax codes. Deadlines for personal income tax payment
- Involving employees of the institution in additional work during regular working hours
- Categories of employees who receive financial assistance
- Analytical and synthetic accounting for accrual and payment of wages;
- Insurance premiums in 2021 (Chapter 34, Tax Code of the Russian Federation, brief overview)
- New remuneration systems for public sector employees. Tariff system of remuneration
- Resolution No. 619-PP of October 24, 2014 “On new systems of remuneration for employees of government institutions in the city of Moscow”
- Letter of the Ministry of Finance of Russia dated 07/08/2015 N 02-07-07/39464 “On the reflection in budget accounting of transactions for transferring wages to employees (employees) of institutions to bank cards
Module 14. Accounting for payments to the budget (3 ac. h.)
- Accounting for payments to the budget (brief description of taxes)
- Corporate income tax. Classification of income and expenses in accordance with Chapter 25 of the Tax Code of the Russian Federation - a brief description. Calculation of income tax for separate divisions. Organizational property tax. Transport tax. Land tax (brief description of property taxes)
Module 15. Intradepartmental calculations (0.5 ac. h.)
- Intradepartmental calculations - synthetic accounting of reflection in budget accounting accounts
Module 16. Authorization of budget expenditures (0.5 ac. h.)
- Limits
- Accepted obligations
- Estimated assignments for income-generating activities
- Implementation of expenses by state (municipal) institutions
- Receiving a subsidy for the implementation of a government task: reflected in accounting
Module 17. Budget accounting registers (0.5 ac. h.)
- Transaction logs. General ledger – brief description of registers
- List of budget accounting registers on paper
Module 18. Latest changes in budget accounting, budget reporting and budget classification (basic concepts) (0.5 ac. h.)
- Changes in budget accounting legislation;
- New rules for the application of KOSGU-2020: we take into account innovations;
- Budget classification: comments for accountants;
- Maintaining tax records by budgetary institutions - basic concepts;
- Budget reporting based on Instruction No. 191 N (with amendments and additions); Instruction No. 33N (ed. From October 16, 2019); No. 15n dated 03/01/2016 (ed. December 10, 2019);
- Control ratios to the annual budget reporting of state (municipal) budgetary and autonomous institutions.
Module 19. Review of violations in accounting (budget) accounting (1 ac. h.)
- Violations in the field of accounting (budget) accounting;
- Review of violations and shortcomings identified by the Federal Treasury (Letter dated October 8, 2018 N 07-04-05/21-21405);
- Typical errors when preparing budget (accounting) reporting