You will need
- - The order of the Ministry of Finance of the Russian Federation "On approval of chart of accounts for budgetary accounting and Instructions on its application" on 06 December 2010 No. 162н;
- - The order of the Ministry of Finance of the Russian Federation "On approval of the Single plan of accounts for public authorities (government bodies), local authorities, management bodies of state extra-budgetary funds, state academies of Sciences, state (municipal) institutions and Instructions on its application" 01 December 2010 No. 157н;
- - All-Russia classifier of fixed assets (OKOF).
Instruction
1
Inventory object (the unit of the asset) is the object with all adaptations and accessories. Records are maintained in full rubles. The amount of cents relates to the increase in other expenses.
2
In order to properly include the basic means for the account of each facility, assign a unique inventory serial number. It is necessary to use the Russian classification of fixed assets (OKOF). In this the objects are grouped according to classification criteria for certain codes. The second digit of the code corresponds to the fifth digit of the offset account. For example, the common code for vehicles 15.000.000.00, then the vehicle shall be charged to the 101.05.000. Objects worth up to 1 000 roubles inclusive, and also soft equipment, utensils regardless of the cost, part numbers are not assigned.
3
The flow of buildings or immovable structures make the act of acceptance–transfer of the building (structures) (f. 0306030). Attached documents on the state registration of real estate. The adoption of the budget accounting is reflected in the debit 010112310 "increase the value of non-residential premises – real estate companies and loan 010611310 "the Increase in investments in fixed assets – real estate agencies".
4
For recognition of other objects form the act of acceptance–transfer of fixed assets (except buildings, structures) (f. 0306001). If we simultaneously take account of several similar objects use the act of acceptance–transfer of groups of objects of fixed assets (except buildings, structures) (f. 0306031). Fixed assets worth up to 3,000 rubles, inclusive, the library Fund, jewelry and jewelry, regardless of value, are accounted for on the basis of the requirements-waybills (f. 0315006). "Machinery and equipment other movable property institutions" put on the record of transaction Dt 010134000 CT 010631310; "Vehicle – other movable property companies" are recorded at CT Dt 010135000 010631310; "Industrial and commercial equipment – other movable property of the institution" are accompanied by accounting entries Dt 010136000 CT 010631310; "other fixed assets – other movable property companies" are recorded at CT Dt 010138000 010631310.
5
In case of gratuitous receipt of objects of fixed assets used in the transaction by debit 010100000 fixed assets" (010111310 – 010113310, 010115310, 010118310, 010131310 – 010138310) and 030404310 credit of the account "Interdepartmental calculations on acquisition of fixed assets" (within the movement of objects between establishments, subordinated to the main Manager of budgetary funds) with the use of acts of acceptance-transfer of fixed assets.
Note
When taking on accounting for fixed assets requires that the posting was carried out with the use of 010600000 account "Investments in non-financial assets".
Useful advice
In the formation of part numbers the first 2 digits indicate the account number, the following 10 code OKOF the last 3 digits – serial number of the object. Inventory numbers are charged to the budget accounting of fixed assets are not allocated to the newly adopted budget account object.
