Accounting in government agencies and commercial organizations - basic principles and differences. Budget accounting: concept, organization and maintenance

Civil law determines the legal status of an organization as commercial or non-profit. The latter include municipal and state institutions, which are most often budgetary (but can be both state-owned and autonomous). In such organizations, accounting is carried out in compliance with certain nuances that need to be taken into account by a specialist.

Let's consider how accounting in budgetary organizations differs from accounting in commercial structures, what regulatory documents govern it, and what features an accountant needs to take into account.

The concept of budget accounting

In which enterprises should accounting be carried out according to budgetary principles? In those that are fully or in some part financed from the state budget of the Russian Federation.

TO budget organizations These include legal entities created by government bodies of the Russian Federation, the main purpose of which is not to make a profit.

In order to regularly allocate money from the budget to finance a non-profit organization, it is necessary not only to conduct accounting correctly, as in any structure, but also, in addition to traditional reports, to regularly provide estimates of income and expenses. This is necessary to track the purposes for which public money is used. The activity of generating this documentation is called budget accounting.

Specifics of a budget organization from an accounting point of view

A public accountant must take into account the peculiarities of the obligations of this area regarding finance and property:

one of the goals of the activities of a municipal institution - a state task - is carried out using funds from a certain level of the state budget;
the property is not owned by a budgetary institution, but by right of operational management, and the owner is the Russian Federation or its subject;
if a budgetary organization owns a land plot, it is provided for use indefinitely;
the obligations of property owners are not identical to the obligations of a budgetary institution;
Even if the owner has assigned to a budget organization the right to manage valuable property and real estate, the organization cannot dispose of it without permission.

ATTENTION! All specific differences are given in Art. 9 of Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations”.

Comparing budget and commercial accounting

The main principles of accounting remain unchanged, no matter in what organization it is carried out. Everywhere you need to take into account cash, inventories, all kinds of assets and liabilities, reflecting this in the documentation and promptly informing the regulatory authorities.

However, in a budgetary organization, accounting has special specifics; all these operations are reflected in the accounting accounts somewhat differently. Therefore, a public accountant will need some specific knowledge that is not required for an accountant in commercial structures.

Let's take a closer look at these features.

Individual charts of accounts

The main difference between commercial and budget accounting is the different accounts on which all business transactions are reflected. For the budgetary sector, a special Chart of Accounts is provided, containing 26 categories.

PLEASE NOTE! Account numbers and their names in different accounting plans do not match. For example, in the commercial accounting system, “Materials” are accounted for on account 10, and in the budgetary accounting system, “Material reserves” are accounted for on account 105.

Each category of the budget PBU carries certain data about the characteristics of the institution’s activities:

classifies income;
distributes types of expenses;
shows from what source the organization is financed;
what type of activity is the target;
synthetic and analytical accounts;
receipt and disposal of objects.

Legislative regulation

Accounting as a business transaction for any type of organization is regulated by the Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ. But, in addition to the general regulations, additional by-laws developed for the budgetary and commercial spheres are mandatory:

Municipal government organizations, in addition to the basic Law, are “subject” to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of a unified chart of accounts for public authorities (state bodies), local governments, state and extra-budgetary funds, state academies sciences, state (municipal) institutions and instructions for its use.”
Accounting statements for budgetary organizations are declared by the following state documents:
- Order of the Ministry of Finance of the Russian Federation dated December 29, 2010 No. 191n “On approval of instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation;
- Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n “On approval of instructions on the procedure for compiling and submitting annual, quarterly and monthly reports of state (municipal) budgetary and autonomous institutions.”

Where does the money come from?

Financing a commercial organization is its personal business; you can use the personal funds of the founders, bank loans, etc. The budget sector, as its name suggests, is sponsored by the state. The form of subsidization can be different:

funds provided for the implementation of government tasks;
money provided for temporary use;
health insurance funds;
the institution’s own income, etc.

Differences in reporting

Commercial and “disinterested” structures provide reporting to regulatory authorities in different ways. The differences lie not only in the composition of the documentation, but also in the timing of submission: for state employees, their own schedule and frequency have been developed.

IMPORTANT! In the public sector, the volume of reporting is much greater than in the commercial sector, since the principles of operation in them are radically different.

Budgetary organizations of various types submit quite a few forms at the end of different accounting periods:

every month – from 1 to 5 documents;
every quarter – from 5 to 10 reports;
annually – from 10 to 30 forms.

All necessary documents for reports are given in the special regulations discussed above. Among them:

balance sheet of the main manager (administrator, recipient of budget funds) - in form 0503130;
balance sheet of the institution itself - in form 0503730;
report on the implementation of the financial and economic activity plan - according to form 0503737;
report on the financial results of the organization’s activities - according to form 0503721;
data on receivables and payables - according to form 0503769;
information about the organization’s cash balances – according to form 0503779.

Reflection of funds on the balance sheet

The balance sheets of the commercial sector and public sector employees are basically the same, but have several serious differences:

Any balance sheet consists of assets and liabilities. The difference is that state employees distribute these items, separately reflecting the use of targeted funds and their own profits.
“Businessmen” reflect in their reports, in addition to the current one, two more previous years, and “public sector employees” – only the previous one.
Budgetary spheres divide assets into financial and non-financial, and funds into material and monetary; For commercial structures, the division is fundamentally different.
The budgetary liability reflects all types of obligations, and the commercial one divides them according to terms.

The accounting of “merchants” and public sector employees have global differences at all levels of existence: the accounting objects themselves, PBUs, reflection of assets and liabilities, the composition and procedure for reporting. The state is constantly improving the budget accounting system, introducing various changes to it. Therefore, an accountant of a budgetary organization needs to be constantly aware of innovations, for which he needs to study legislative updates, read specialized literature, and attend specialized seminars.

Accounting in budgetary institutions: how to conduct it correctly, how it differs from commercial accounting, how to correctly prepare reports. From this material you will learn all the nuances of working with budget revenues, the rules for reflecting transactions in transactions and the features of submitting reports.

Accounting in commercial and government organizations has a common basis, general principles and legal framework. But there are also differences: accounting in budgetary institutions differs in the methods used in the formation of accounts and postings. Working with public money is a key factor that creates differences in methodology.

Accounting in government agencies is based on work with the budgetary sector and has additional regulations (not applicable to commercial organizations) and reporting requirements. In the public sector, total control is maintained over all operations. This must be taken into account when organizing reporting.

Organization of accounting in budgetary organizations

Not every non-profit institution can be called budgetary; the law identifies about 30 different forms of non-profit institutions. Likewise, not every state or municipal institution is budgetary - there are autonomous, state-owned and, in fact, budgetary organizations (Law No. 7-FZ “On Non-Profit Organizations”). The difference is manifested in the nuances - working methods, tasks, methods of financing, etc. This material will focus strictly on budget companies.

State-owned enterprises have differences, which are expressed in the methods of working with funds received from the state and their own. In particular, state-owned enterprises cannot dispose of profits received from commercial activities (in the amounts and forms permitted by law) for their own purposes; they are obliged to give them to the state income. This does not apply to other forms. Accounting in government institutions must take this factor into account.

When working with documents and accounting, you should understand how public sector employees differ from other forms of organization of a state enterprise.

Budgetary institution (budgetary government organization) is a non-profit organization created by the Russian Federation or its subject to provide services to the population. The main area of work is education, medicine, culture and leisure, etc. Such an enterprise uses public money to provide services or perform work commissioned by government agencies. The source of funds can be various constituent entities of the Russian Federation. The main task of accounting in the budget is to accurately reflect the movements and expenditure of money received from the state.

Important!

By law, a budgetary institution can conduct commercial activities, the income from which is used for its own needs. However, the main source of financing is state and municipal subsidies. The commercial component is strictly controlled and cannot exceed a certain percentage of total income.

An institution is included in the budget form on the basis of a decision of the authorized body, as well as on the basis of constituent documentation, which indicates the form of the organization.

Budget accounting– a unified state orderly system for collecting, processing (registration) and summarizing information on the state of financial and non-financial assets of the Russian Federation and its constituent entities. The term “budgetary accounting” is often used in relation to budgetary institutions, but this is not entirely true. According to the law, budget accounting is carried out by state government agencies, but the rest are engaged in accounting. These concepts should not be confused, as there is a difference in working methods.

Chart of accounts for budgetary institutions

The unified chart of accounts for government institutions is described in Instruction 157n, and specifically for budgetary institutions in Instruction 174n.

Also, accounting in the budget should take into account other regulations, clarifications, letters and instructions issued by state and municipal bodies authorized to work with budget funds.

Requirements for accounting in budgetary institutions

In his work, an accountant must rely on the general principles and objectives of accounting and take into account the peculiarities of the budgetary sphere. These include the need to monitor the exact execution of the approved budget, carry out activities to search for additional income, as well as the need to take into account industry specifics. Accounting in budgetary institutions has a more complex system of methods and a higher level of accuracy control.

General accounting rules must take into account the following principles: legality, correctness, prudence, reliability, independence, consistency, accessibility, relevance, comparability, superiority of form over content, timeliness, monetary measures (Federal Law No. 402). In addition, budget accounting must take into account the principles and rules of working with budget money.

Budget accounting tasks:

Formation and provision to regulatory authorities of complete and reliable data on the state of assets and the flow of funds in the enterprise (both public funds and those received from commercial activities);
Timely provision of the necessary (and accurate) information on the progress of implementation of the plan for budget revenues and expenditures;
Timely provision of necessary (and accurate) information on the progress of execution of cost estimates involved in the execution of the state budget.

Basic requirements for accounting in budgetary institutions:

Records must be kept only in national currency (rubles);
Accounting is maintained continuously from the moment of registration of the enterprise;
The content of the analytical report must correspond to the turnover and balances of synthetic accounting accounts;
Every business and inventory operation must be subject to mandatory registration.

All business transactions, property assets and obligations of the company are included in the accounting.

Timeliness is important in accounting in budgetary institutions: all transactions must be recorded and reflected on time.

Accounting reporting

Accounting reporting in the budget is carried out strictly on the basis of the Chart of Accounts, which was mentioned above - all reporting requirements are specified in the relevant instructions. The generally accepted principle of double entry applies for all completed transactions of an enterprise: each change in the status of funds on the balance sheet of the institution must be reflected in at least two different accounts. All transactions are reflected only upon their completion (accrual method); values and assets on the balance sheet are accounted for separately.

As for the timing, there are no significant differences from the usual accounting procedure.

Frequency of reporting in accounting in institutions:

1 time per quarter (April 1, July 1 and October 1 of the reporting year);
Annual reporting (January 1 of the year following the reporting year).

The reporting period is considered to be from January 1 to December 31 inclusive. The reporting date (the date on which the financial statements are prepared) is considered to be the last calendar day of the reporting period. The exception is cases when the institution is being reorganized or liquidated, as well as cases when a budget institution is undergoing the process of transformation into a state-owned one.

In budget accounting, reporting is completed exclusively in rubles, taking into account kopecks to two decimal places (the use of other currencies is unacceptable according to the principles of working with public money). Documents must be signed by the manager and chief accountant, and in some cases, by the head of the financial and economic service of a budgetary institution (if the enterprise has one). These same persons are responsible to the state.

Balance sheet structure

The balance sheet of a budgetary institution is a report on the state of the enterprise’s funds, which reflects its assets and liabilities. Compiled on the basis of regulations applicable to a specific type of institution. The main task of the balance sheet of a budgetary institution is to show the movement of budgetary funds and ensure control over their expenditure.

The balance sheet of a budgetary institution implements the principle of two-sidedness: economic assets are reflected according to their material composition and location (asset) and sources of formation, intended purpose (liability).

In budget accounting, the balance sheet has a special structure. An asset includes non-current assets (funds for long-term use) + current assets (funds intended for use in the course of statutory business activities) + costs. To liabilities – equity + liabilities + income.

Important!

Since budgetary organizations do not have their own funds, they cover all expenses through government appropriations and special funds. The movement of these funds is reflected in the reporting.

With our publication today, we are starting a course of articles that reveal the features of accounting in budgetary organizations. There are a lot of nuances in budget accounting that cause difficulties and questions for accountants. Therefore, I think these articles will be relevant and in demand among my colleagues.

Let's start by considering the most important differences between accounting in budgetary organizations and commercial structures.

First, let's clarify which businesses are considered budgetary .

These are non-profit organizations that are created by the Russian Federation. Unlike entrepreneurs, their main goal is not making a profit, but cultural, social, educational orientation, etc.

Such enterprises, in part or in whole, financed from the budget .

But, in order for budget money to be allocated, institutions need to maintain not only accounting and reporting, regulated by the legislation of the Russian Federation, but also create income and expenditure estimates in order to monitor the intended use of budget funds.

This accounting system is called budget accounting .

Features of budget accounting

Just as in commercial companies, in the public sector the organization of accounting is guided by Federal Law "On Accounting" No. 129-FZ .

In addition, enterprises use Instructions for accounting of institutions and organizations on a budget (Order of the Ministry of Finance of the Russian Federation No. 107 n), Budget Code of the Russian Federation, Chart of Accounts for Budget Accounting and instructions for its application , adopted by Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Perhaps the most important distinguishing feature of accounting in budgetary organizations is the use of special Chart of accounts , which includes the so-called budget classification, consisting of 26 categories.

Each of these categories carries information about the organization. For example, in categories 1 to 17 the classification of income and expenses, as well as sources of subsidies, are coded. Bit 18 contains data on types of activities, each of which is also assigned a specific number.

Look, number 1 is indicated when organizations work with funds that are in temporary use, 2 - are engaged in activities that generate income for the institution, number 3 is indicated if budgetary activities are carried out.

We will look at the budget chart of accounts in more detail in our next one.

It is necessary to pay attention to the fact that the reporting of public sector employees differs from companies engaged in commercial activities.

The general composition of budget reporting is determined clause 3 art. 264.1 BC RF .

“Balance sheet of a state (municipal) institution” (f.0503730);

By and large, the essence and structure of the balance sheet is similar to the balance sheet of commercial organizations. It also reflects the organization’s property - assets , and means of support - liabilities. However, due to the specifics of budget accounting, the balance sheet of budgetary institutions consists of financial And non-financial assets . Liabilities are not divided into short-term and long-term.

But with regards to property, on the contrary, the budget balance sheet deciphers the initial cost, residual value, depreciation in more detail, and especially valuable property is highlighted separately.

“Report on the financial results of the institution” (f.0503721);

The report implies a more detailed classification of income and expenses. In a separate block are allocated budget funds .

There are also other forms of reporting that are unique to budgetary organizations.

Filing reports also has its own specifics and a special procedure, enshrined in Instructions No. 33n

Recipients of budget funds report to a higher organization, that is, to the founder. In turn, the latter is obliged to generate consolidated (consolidated) reporting for transferring the corresponding budget to the financial authority ( according to clause 11 of Instruction No. 33n ).

I will note some more information regarding budget accounting, such as the peculiarities of accounting for fixed assets, cash accounting, as well as accounting for settlements with debtors and creditors, industry-specific accounting features, which I will certainly talk about in the following articles.

General principles of budget accounting

But, whatever the specificity of accounting in budgetary institutions, its fundamental principles are defined Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and consist in next:

Unfortunately, due to the limited publication, it is not possible to touch on all the nuances of the features of budget accounting, but by enrolling in the course, you will not only be able to understand the theoretical aspects of budget accounting, but also in practice, study in depth all the specifics of the work, because training is as close as possible to the real activities of a budgetary institution.

Hello Tamara.

There are quite a lot of significant differences between commercial and budget organizations, so there is no need to say that they are all similar to each other. Despite the impressive number of similarities, there are still more differences. Commercial and budget organizations have much fewer similarities than differences.

Distinctive features of government and commercial organizations

Purpose of the activity.

The budget organization performs the tasks described in the charter (various works and services); the results of its activities are intangible values. Commercial organizations, on the contrary, strive to make a profit and improve the well-being of their owners. Money is the main goal of commercial organizations; it is distributed among the participants of the company and goes towards its development.

Products, services and target audience.

Those goods and services produced by commercial organizations are aimed at the individual consumer, but budgetary organizations produce goods and services to satisfy public needs and benefits. The target audience of commercial organizations is end consumers, while budget organizations are focused on clients and members of the organization.

Management and work policy.

If in a commercial organization management policy is based solely on the behavior of competitors and clients, then in the budget structure the focus is only on social needs and conditions dictated by the state.

Staff.

Hired employees and those who are executors under civil contracts can work in a budget organization; they can also include trainees, volunteers, and members of the organization. Only hired employees and contractors under contracts can be hired to work in a commercial structure.

Financing.

The source of financing for a commercial structure is its profit and equity participation in the capital of other commercial organizations. Public sector employees are financed directly from the state fund (external sources of financing) or from membership fees, rental income, securities transactions, etc. (internal sources).

Work efficiency.

In each commercial organization, the policy for assessing performance can be built in its own way. Profit, turnover, profitability, revenue - all these are the main criteria for assessing the activities of a commercial organization. In a non-profit structure, work is evaluated differently. The success of the budget structure is talked about in general terms: “good” or “bad,” but the mechanism for more careful assessment is not very developed at the moment.

Form of ownership.

If a budget organization can only have an open form of ownership (funds, organizations, institutions, alliances, etc.), then a commercial structure can have CJSC, LLC, OJSC, etc.

Registration authority.

If you can register a commercial organization only with the Tax Service, then a non-profit organization can only be registered with the Ministry of Justice.

Best regards, Natalya.

Trustees, unlike the staff of a cultural institution, perform their functions on a voluntary and free basis. Thus, the lack of direct interest in the economic results of the activities of a cultural institution reduces the interests of these individuals not to maximizing the institution’s profit, but to the successful fulfillment of its mission. Motives for applying for trusteeship can be considered to increase one’s prestige in society, gain a strong reputation in the market and trust from consumers, access to closed sources of information, services of cultural organizations, etc. Most budgetary institutions are experiencing financial and organizational problems and do not have an effective structure management and personnel incentive systems. The creation of a board of trustees would allow them to solve a number of pressing problems, in particular, to attract additional sources of funding, etc.

In the case of a non-profit company, the clients and members of the firm.

State. On the one hand, employees hired under an employment contract with a certain level of remuneration.

On the other hand, everyone is the same, but also volunteers.

Where do the funds come from? In the entrepreneurial sphere, everything is decided by commercial activity, which brings profit. In the non-commercial version, investors, various social funds, and the state itself help.

Objects of budget accounting A budget organization, like a commercial one, keeps records of all financial and economic transactions carried out as a result of its activities.

The objects of accounting in the public sector, for the most part, do not differ from the objects of commercial accounting - these are assets and liabilities, income and expenses.

Expenses of budgetary institutions also have special features; in Article 70 of the Budget Code of the Russian Federation, the list of expenses of budgetary institutions is strictly limited in this regard and accounting for expenses of public sector employees:

the principle of targeting and targeted spending of budget funds is observed;
It is mandatory to keep records of expenses broken down by items of budget classification;
control over the implementation of cost estimates is carried out;
principles and procedures for budget execution are observed;

The specific features of accounting in budgetary institutions make it necessary to supplement the general tasks of accounting with more specific ones, such as, for example, the execution of the approved budget and increased control over such execution, control over the implementation of each fact of economic activity, the consistency of the activities of state employees in achieving the goal set for them by the state.

Instructions for budget accounting, other regulatory documents on accounting and reporting for public sector employees. Such normative and legislative acts regulating budget accounting are:

Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ and laws adopted in accordance with it on budgets of different levels, laws on the budgets of state extra-budgetary funds of the Russian Federation (federal, constituent entities of the Russian Federation, territorial), municipal legal acts on local budgets, other federal laws, laws of the constituent entities of the Russian Federation and municipal legal acts regulating legal relations specified in the Budget Code of the Russian Federation.

In particular, budgetary institutions maintain accounting records on the basis of the Unified Chart of Accounts for State (Municipal) Institutions and the Instructions for its Application. It establishes the basic principles for accounting for the property and liabilities of budgetary organizations.

How does a government institution differ from a budget institution - comparative characteristics

Like budget funds, target funds are spent, as a rule, during the reporting year or a limited period of time, if individual activities are financed from target funds, although carryover balances of target funds occur much more often than budget funds. The main reason why the sources of formation of these funds and the directions for their expenditure are taken into account separately from budgetary funds is the nature of these funds. In addition, this is determined by the needs of compiling and presenting reports that are presented not only to funding bodies, but in this case to other interested users.
Each type of extra-budgetary funds must be accounted for in separate accounts opened with the federal treasury or in credit institutions for budgetary institutions that have not been transferred to the financing system through the federal treasury.

Hansmann believes consumers are more protected if they work with non-profit organizations. Non-profit structures are legally limited in their ability to internally distribute income between employees and must direct the funds received to the development of the organization’s core activities, which is controlled by society. Due to the fact that the property of state institutions is the property of the state, all income from this property is considered as state budget revenue, and the distribution of income received by institutions must be coordinated with state authorities.

As a result, budgetary institutions prefer to legally distinguish between non-profit and entrepreneurial activities. This division of activity is achieved in two ways.

So, for example, if the goals of a school are to educate children and prepare them for life in society, i.e. are goals that cannot be directly measured, indirect methods of measuring the achievement of goals can be used in order to assess the performance of the budget organization as a whole. In the case of a school, you can measure exam scores and use this data as a criterion to compare one school with another, but such a measurement cannot be considered completely objective - the composition of each school's students, available resources, parental support, etc. not the same. Among the theoretical concepts devoted to the peculiarities of the economy and management of budgetary and non-profit organizations, one can highlight the theories of the production of public goods, unfulfilled contracts, stakeholder control 17, p.
32-39. Theory of production of public goods.
Having examined the theoretical concepts of foreign scientists, we can highlight the general features of the activities and management of non-profit organizations. This is the use of social marketing, fundraising, volunteering and the presence of control by stakeholders. 1.3 Material and monetary resources, targeted and non-targeted sources of financing of budgetary organizations For the effective management of budgetary organizations, it is important to identify possible sources of financing. When carrying out their activities, budgetary institutions use various types of funds, both material and monetary, with which the founder must provide them first of all, but the possibility of receiving them from any legal or individual person is not excluded 2, p.
78-94 .

Info

Thus, all property of a government formation is assigned exclusively to the right of operational management. For a budgetary institution, the founder establishes a list of especially valuable property. This is all done for rather cunning purposes: since the legislator did not provide for subsidiary liability for the debts of a budgetary institution, there is a serious risk of losing all property as part of judicial collections.

In order not to squander the treasury, this rule was introduced: real estate and especially valuable property are not subject to alienation. An institution has the right to sell something from such property only with the permission of the founder. It is possible to freely dispose only of property purchased from business income. But you will also have to support it yourself.

What is the difference between a commercial and budget organization

The difference between budget accounting and commercial accounting
What is the difference between commercial and budget organizations?
How does a government institution differ from a budget institution - comparative characteristics
Difference between commercial organizations and non-profit organizations
What is the difference between accounting and budgeting?
The difference between accounting and budget accounting

The difference between budget accounting and commercial accounting. Funds can also come from contributions from participants, rentals, interest, and so on.

Form of activity. For entrepreneurs - LLC, JSC, PJSC, MUP, SUE, partnerships and cooperatives - everything is as prescribed by Article 50 of the Civil Code of the Russian Federation.

Products, services and target audience.

Management and work policy.

Important

Funds can also come from participant contributions, rentals, interest, and so on.

Form of activity. For entrepreneurs - LLC, JSC, PJSC, MUP, SUE, partnerships and cooperatives - everything is as prescribed by Article 50 of the Civil Code of the Russian Federation. As for non-profit organizations, these are mainly charitable companies, foundations, religious institutions, and so on.
Merchants have rights and obligations defined by the codes of the Russian Federation.

Non-profit companies have limited legal capacity. What will be stated in the charter of such an organization will be a definition of rights and obligations. Naturally, they should not contradict the current legislation and specifically those acts that regulate the creation of such companies.

Where do I check in. On the one hand - the Federal Tax Service.