Inventory card in edition 52n. Guidelines for the use of time sheets. Unified chart of accounts

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ABOUT APPROVAL OF FORMS

PRIMARY ACCOUNTING DOCUMENTS AND ACCOUNTING REGISTERS

ACCOUNTING APPLIED BY PUBLIC AUTHORITIES

(GOVERNMENT BODIES), LOCAL BODIES

SELF-GOVERNMENT, STATE MANAGEMENT BODIES

OFF-BUDGETARY FUNDS, STATE (MUNICIPAL)

INSTITUTIONS, AND METHODOLOGICAL INSTRUCTIONS FOR THEIR APPLICATION

Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. 2331; 2014, N 43, Art. 5795), paragraphs 4 and 5 of the Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collection of Legislation of the Russian Federation, 2004, N 15 , art. 4908; 2005, art. 4278; ; N 53, art. 6608; Art. 7104; Art. 2012, Art. 2562; Art. 4115; Art. 2488; Art. 4578; 2014, Art. 5426) and in order to establish a uniform accounting procedure for state authorities (state bodies), local government bodies, and state non-budgetary bodies. funds, state (municipal) institutions I order:

1. Approve the List of unified forms of primary accounting documents used by government bodies (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order.

2. Approve the forms of primary accounting documents for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) , according to Appendix No. 2 to this order.

3. Approve the List of accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order.

4. Approve the forms of accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting, financial, accounting and reporting documentation of public sector organizations" OKUD ), according to Appendix No. 4 to this order.

5. Approve the Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order.

6. This order is applied in the formation of the accounting policy of the subject of accounting, starting from 2015.

7. This order applies to state (municipal) unitary enterprises when maintaining budgetary accounting of facts of economic life that arise when they exercise, in accordance with the budget legislation of the Russian Federation, the powers of state (municipal) customers to conclude and execute on behalf of the corresponding public legal entity of state ( municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers.

8. This order applies to the State Atomic Energy Corporation "Rosatom" when maintaining budget records of economic facts arising in the exercise of the powers of the main manager of budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as to federal state unitary enterprises upon transfer to them by the State Atomic Energy Corporation "Rosatom" on the basis of agreements of its powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of the said corporation when making budgetary investments in capital facilities construction of state property of the Russian Federation and for the acquisition of real estate objects into state ownership of the Russian Federation.

9. Recognize as invalid the order of the Ministry of Finance of the Russian Federation dated December 15, 2010 N 173n “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 academies of sciences, state (municipal) institutions and Guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Rossiyskaya Gazeta, 2011, February 24).

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What regulatory act approved the new forms of primary accounting documentation used by state (municipal) institutions? From what date should these forms be used? Are they different from previous forms?

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n (hereinafter referred to as Order No. 52n) approved new forms of primary documents and accounting registers used by state (municipal) institutions, as well as Guidelines for their application (hereinafter referred to as Guidelines). These documents and registers should be used when developing accounting policies for 2015. With the entry into force of Order No. 52n, the previously existing Order No. 173n becomes invalid. In the article we will conduct a comparative analysis of new and old forms of primary documents.

First of all, let us recall that the direct order of the Ministry of Finance, as before, approves only those forms of primary documents that belong to class 05 “Unified system of accounting, financial, accounting and reporting documentation for the public management sector” OKUD. Now the list of such documents has expanded, primarily due to the inclusion of those documents that were previously approved by various resolutions of the State Statistics Committee of the Russian Federation and belonged to class 03 “Unified system of primary accounting documentation” OKUD.

Let's look at how much the codes and names of the forms of primary documents have changed in the table:

	In accordance with Order No. 173n
	Primary document form number	Name of the primary document form
Certificate of acceptance and transfer of non-financial assets		Certificate of acceptance and transfer of a building (structure)
		Act on acceptance and transfer of groups of fixed assets (except buildings, structures)
		Certificate of acceptance and transfer of fixed assets (except for buildings, structures)
Invoice for internal movement of non-financial assets		Invoice for internal movement of fixed assets
Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets		Certificate of acceptance and delivery of repaired, reconstructed, modernized fixed assets
Act on write-off of non-financial assets (except for vehicles)		Act on write-off of fixed assets (except for vehicles)
		Act on the write-off of groups of fixed assets (except for vehicles)
Certificate of write-off of a vehicle		Act on write-off of motor vehicles
		Act on write-off of soft and household equipment
		Act on the write-off of excluded objects of the library collection
		Menu-requirement for issuing food products
		Statement for the issuance of feed and fodder
Request-invoice		Request-invoice
Invoice for the release of materials (material assets) to the side		Invoice for issue of materials to the side
Card (book) for recording the issuance of property for use
Receipt order for acceptance of material assets (non-financial assets)
		List of issuance of material assets for the needs of the institution
Certificate of acceptance of materials (material assets)		Certificate of acceptance of materials
		Act on write-off of inventories
		Payroll
Payslip		Payslip
Payment statement		Payment statement
Help card		Help card
Time sheet		Time sheet and payroll calculation
		Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases
		Statement for issuing money from the cash register to accountable persons
Advance report		Advance report
Receipt		Receipt
Cash book		Cash book
		Children's attendance sheet
Notice		Notice
		Act on writing off strict reporting forms
		Notification on settlements between budgets
		Notice of budget commitment limits (budget allocations)
Accounting information
		Inventory results report
		Certificate of acceptance and transfer of cash payments and receipts during the reorganization of participants in the budget process
		Certificate of financing and cash payments

Certificate of acceptance and transfer of non-financial assets (f. 0504101). This document immediately replaced three forms previously used by institutions, approved by Resolution of the State Statistics Committee of the Russian Federation of January 21, 2003 No. 7 (hereinafter referred to as Resolution No. 7):

act of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001);
act of acceptance and transfer of a building (structure) (f. 0306030);
act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).

In this regard, an act in form 0504101 is now drawn up when registering transactions for the acceptance (transfer) of property related to non-financial assets, including investments in real estate (buildings, structures, etc.). In addition, this act is used when registering the acceptance and transfer of both one and several objects of non-financial assets (that is, groups of objects).

According to the methodological instructions, the act in form 0504101 is used to formalize the following operations:

transfer of non-financial assets between institutions, institutions and organizations (other right holders), including when securing the right of operational management (economic management);
transfer of property to the state (municipal) treasury, including when the body exercising the powers of the owner of state (municipal) property withdraws non-financial assets from operational management (economic management);
transfer of property as a contribution to (property contribution);
changing the legal holder of state (municipal) property on other grounds, with the exception of the acquisition of property for state (municipal) needs (needs of budgetary (autonomous) institutions), the sale of state (municipal) property. In this case, the institution is given the right, as part of the formation of accounting policies, to establish the procedure for applying the act in form 0504101 when acquiring, gratuitously transferring, or selling non-financial assets.

Invoice for internal movement of non-financial assets (form 0504102). The structure and purpose of this form largely repeats the form 0306032 “Invoice for internal movement of fixed assets” previously used by institutions, approved by Resolution No. 7, with the only difference that the new form is used more widely.

The new form of the invoice, in comparison with the previously used form, is used to register and record the movement within the institution of not only fixed assets, but also other objects of non-financial assets, in particular:

intangible assets;
finished products produced by the institution.

The invoice (f. 0504102) is issued by the transferring party (structural unit - sender) in triplicate, signed by the responsible persons of the structural units of the receiving and transferring parties. The first copy is transferred to the accounting department, the second remains with the financially responsible person transferring the object, the third copy is transferred to the financially responsible person accepting the object.

Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets (f. 0504103). This act is used by institutions instead of form 0306002 approved by Resolution No. 7 with the same name and almost completely coincides with it. However, in the new form, unlike the previously used form, it is additionally necessary to indicate the details of contracts for work and the deadlines for their completion.

It has been established that an institution has the right to use an act in form 0504103 when modernizing intangible assets, if this is recorded in the accounting policy.

Act on the write-off of non-financial assets (except for vehicles) (f. 0504104). This act combines information previously indicated separately in the following forms approved by Resolution No. 7:

in the act of writing off fixed assets (except for vehicles) (f. 0306003);
in the act on the write-off of groups of fixed assets (except for vehicles) (f. 0306033).

Thus, now an act in form 0504104 is drawn up for one or more objects of non-financial assets for one group of state (municipal) property (real estate, especially valuable movable, other). For real estate objects, an act is drawn up indicating the information contained in the cadastral passport of the real estate object.

In accordance with the Methodological Instructions, an act in form 0504104 is drawn up by the commission for the receipt and disposal of assets based on its decision on the need to write off fixed assets, intangible assets, and other tangible assets (except for raw materials, supplies, as well as finished products produced by the institution) and serves as the basis to reflect in the accounting records of the institution the disposal of non-financial assets.

Certificate of write-off of a vehicle (form 0504105). This act replaced the form 0306004 “Act on the write-off of motor vehicles” previously used by institutions, approved by Resolution No. 7. Both forms are used to reflect transactions on the write-off of a motor vehicle.

It is worth noting that the structure and procedure for filling out these documents is almost the same, with the only difference being that the new form of the act is more adapted for use by public sector institutions.

Request-invoice (f. 0504204). This form is more compact compared to the previously used form of the same name 0315006, approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a (hereinafter referred to as Resolution No. 71a).

Despite this, the purpose of these forms and the rules for filling out are the same. As before, the invoice requirement is used to record the movement of material assets within the organization between structural divisions or materially responsible persons, as well as to formalize operations for the delivery of leftover materials to the warehouse resulting from disassembly and disposal of fixed assets.

The claim-invoice is drawn up by the materially responsible person of the sending structural unit, transferring material assets to the receiving unit (for example, from a warehouse to a warehouse; from a warehouse to a structural unit, etc.) or to another financially responsible person, in two copies, one of which serves as the basis for the transfer of values, and the second - for their acceptance.

Invoice for the release of materials (material assets) to the third party (f. 0504205). Institutions are required to draw up such a document instead of the previously used form 0315007 “Invoice for the release of materials to the third party,” approved by Resolution No. 71a.

The invoice in the form 0504205 is used to record the release of material assets by the sending institution to third-party institutions (organizations) - recipients, organizations, including with the involvement of organizations carrying out transportation, on the basis of agreements (contracts) and other documents.

The invoice in form 0504205 is issued in two copies by the sending institution on the basis of agreements (contracts), orders and other relevant documents when presented by a representative of the recipient institution (organization); the organization carrying out the transportation, on the basis of a power of attorney to receive material assets, filled out in the manner prescribed by law. One copy is the basis for the release of materials, the second is transferred to the representative of the institution (organization) - the recipient of material assets.

Card (book) for recording the issuance of property for use (f. 0504206). This form was introduced for the first time and had no analogues before. According to the Methodological Instructions, the card (book) (f. 0504206) is used to record property that is issued for personal use to an employee (employee) during the performance of his official duties.

The card records the property issued for use by name reflected in column 1, indicating the rate of issue, the standard period of use (if any), and the number of material assets issued.

When returning property, the quantity of property handed over is recorded by name, indicating the quantity of property returned (surrendered), the date of return and the signature of the person who accepted the property handed over by the employee (employee).

When creating a card (book) (f. 0504206) for the purpose of accounting for the property of an institution issued to employees (employees), details reflecting the individual characteristics of the person who received the property (sizes of headgear, clothes, shoes, etc.) may not be filled in .

Receipt order for acceptance of material assets (non-financial assets) (f. 0504207). This is a completely new form. Institutions will have to compile it upon receipt of material assets (including fixed assets, inventories), including from third-party organizations (institutions). The receipt order serves as the basis for accepting incoming material assets for accounting and reflecting on the balance sheet of the institution. It contains information about the name of the product, its quantity, and cost.

The accounting department of the institution reflects the correspondence of accounts in the receipt order and issues a note on the acceptance for accounting and posting of material reserves (material assets).

If there is a quantitative and (or) qualitative discrepancy, as well as a discrepancy between the range of accepted material assets and the accompanying documents of the sender (supplier), the institution’s commission for the receipt and disposal of assets draws up an acceptance certificate for materials (f. 0504220), which is the legal basis for filing a claim with the sender (supplier) ).

Certificate of acceptance of materials (material assets) (f. 0504220). Now such an act is drawn up instead of the previously used form 0315004 “Act on acceptance of materials”, approved by Resolution No. 71a.

Comparing these forms, we note that the information indicated in them is almost the same. Therefore, it will not be difficult for institutions to switch to a new form.

Payroll (f. 0504402). The structure of such a statement largely repeats the form 0301010 of the same name, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. Moreover, the new form is more adapted for use by institutions in the public sector.

In accordance with the Methodological Instructions, the payroll (f. 0504402) is used to reflect accruals on employees' wages, scholarships, benefits, and other payments made on the basis of agreements (contracts) with individuals, as well as to reflect deductions from the amounts of accruals (taxes, insurance contributions, deductions under writs of execution and other deductions).

Advance report (f. 0504505). According to Order No. 52n, it was transferred from accounting registers to primary documents. Due to this, the form code has changed. Previously, the code 0504049 was used.

As before, the advance report is used to record settlements with accountable persons. At the same time, the instructions for filling it out have been slightly adjusted.

According to the new version of such instructions, the accountable person, when drawing up an advance report, provides information about himself on the front side of the advance report and fills out columns 1 - 6 on the back side about the amounts actually spent by him, indicating documents confirming the expenses incurred. The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.

The advance report is approved by the head of the institution or a person authorized by him.

On the reverse side of such a report, columns 7 - 10, containing information about expenses accepted by the institution for accounting, and accounting correspondence are filled out by the person entrusted with accounting.

Amounts paid in foreign currency are recorded both in foreign currency and in ruble equivalent. Advances received by an accountable person are reflected indicating the date of their receipt.

In addition to the introduction of new forms of primary documents, it should be noted that there has been a change in the procedure for filling out existing forms, in particular:

the rules for filling out the work time sheet are described in more detail (f. 0504421). A table is provided with the symbols that are used to draw up such a report card;
notice (f. 0504805) is now used when processing settlements arising from transactions of acceptance and transfer of property, obligations not only between the institution and the separate structural divisions (branches) created by it, but also between other accounting entities, including in interdepartmental and interbudgetary settlements ;
the basis for drawing up an act on the results of the inventory (f. 0504835) is now the inventory lists (matching sheets), and not the statement of discrepancies based on the results of the inventory (f. 0504092);
The procedure for applying and filling out notifications for settlements between budgets has been significantly adjusted (f. 0504817).

Having analyzed the new forms of primary documents approved by Order No. 52n, which supplemented the list of existing forms of accounting documentation for the public sector, we note that most of them repeat the structure and procedure for filling out similar unified forms established by the relevant orders of the State Statistics Committee. Thus, taking single unified forms as a basis, the Ministry of Finance adapted them for use by public sector institutions. Some forms (0504206, 0504207) were introduced for the first time and had no analogues before.

Please also note that the adoption of Order No. 52n will entail significant changes to the accounting instructions established separately for state, budget and autonomous institutions. Let us remind you that draft amendments to these instructions are posted on the Ministry of Finance website, but they did not take into account the new forms of primary documentation. Perhaps, with the publication of Order No. 52n, these projects will be finally edited and adopted soon.

In the next issue of the magazine, read about the new forms of accounting registers and the procedure for their application.

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their use."

All-Russian classifier of management documentation. OK 011 93, approved. Resolution of the State Standard of the Russian Federation dated December 30, 1993 No. 299.

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use" (with amendments and additions)

Appendix No. 1. List of unified forms of primary accounting documents used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions Appendix No. 2. Forms of primary accounting documents for public authorities (state bodies ), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) Appendix No. 3. List of accounting registers used by public authorities ( state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions Appendix No. 4. Forms of accounting registers used by government bodies (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) ) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of public sector organizations" OKUD) Appendix No. 5. Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions

Order of the Ministry of Finance of Russia dated March 30, 2015 N 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"

With changes and additions from:

Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. 2331; 2014, N 43, Art. 5795), paragraphs 4 and Resolution of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collection of Legislation of the Russian Federation, 2004, N 15, Art. 1478, Art. 4908, Art. 3506, Art. 4278; N 53, art. 6607; N 5, art. 1895; 7104; 2012, Art. 2562; Art. ; N 36, Art. 4578; N 38, Art. 4814, Art. 5426) and in order to establish a uniform accounting procedure for state authorities (state bodies), local government bodies, and state non-budgetary funds. , state (municipal) institutions I order:

6. This order is applied in the formation of the accounting policy of the subject of accounting, starting from 2015.

8. This order applies to the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roscosmos" when maintaining budgetary records of economic facts arising in the exercise of powers of the main manager of budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator budget revenues, as well as to federal state unitary enterprises upon transfer to them by the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roscosmos" on the basis of agreements of their powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including including within the framework of the state defense order, on behalf of these corporations when making budgetary investments in capital construction projects of the state property of the Russian Federation and for the acquisition of real estate objects in the state property of the Russian Federation.

The forms of primary accounting documents and accounting registers used by state authorities, local governments, management of state extra-budgetary funds, and state (municipal) institutions have been updated. It's also about the order in which they are used. Let's note important changes.

Only 4 are classified as document forms of class 03 "Unified system of primary accounting documentation" OKUD. Of these, the new one is the Book of Accounting of Cash Accepted and Issued by the Cashier (0310005). Also includes incoming and outgoing cash orders, a journal for recording incoming and outgoing cash documents.

OKUD additionally included Collection Order (0401671) among document forms of class 04 “Unified System of Banking Documentation” OKUD.

Class 05 document forms are adapted for use by state (municipal) institutions. The Advance report (0504505) has been moved from the list of registers. Also included is the Act on the acceptance and transfer of non-financial assets (0504101), the Card (book) for recording the issuance of property for use (0504206), the Receipt order for the acceptance of material assets (non-financial assets) (0504207).

In the titles of some forms, the terms “fixed assets” and “vehicles” are replaced, respectively, with “non-financial assets” and “vehicles”.

The enshrined provisions apply to state unitary enterprises and municipal unitary enterprises when maintaining budgetary accounting of the facts of economic life that arise in the exercise of the powers of state (municipal) customers to conclude and execute contracts on behalf of the relevant authorities.

We are also talking about maintaining budget accounting by the Rosatom State Corporation when exercising the powers of the main manager, recipient of budget funds, chief administrator and revenue administrator, as well as by Federal State Unitary Enterprises when the corporation transfers to them the powers of the state customer to conclude and execute contracts on behalf of the Russian Federation, incl. . within the framework of the state defense order, when making budgetary investments in capital construction projects of state property and for the acquisition of real estate in the latter.

The order is applied when developing accounting policies starting from 2015.

The previous forms were declared invalid.

This order comes into force 10 days after the day of its official publication

This order is applied when developing the accounting policy of the accounting entity, starting from 2015.

According to the letter of the Ministry of Finance of Russia dated June 10, 2015 N 02-07-07/33768, the application of forms is carried out by the institution from the moment of approval of changes to the acts establishing the rules for its document flow and the technology for processing accounting information for the purposes of organizing and maintaining accounting, adopted as part of the formation its accounting policy for 2015, taking into account its organizational and technical readiness

This document is amended by the following documents:

Order of the Ministry of Finance of Russia dated November 16, 2016 N 209n

The changes come into force 10 days after the official publication of the said order and are applied when generating accounting (budget) accounting indicators and accounting (budget) reporting for 2016.

Download new forms of primary accounting documents for state accounting. institutions 2019
05.01.2019

New forms of primary accounting documents and accounting registers for state (and other) institutions were approved by 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 authorities self-government, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application", as amended Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n andOrder of the Ministry of Finance of Russia dated November 17, 2017 No. 194n.

Order No. 52n dated March 30, 2015 registered with the Ministry of Justice Russia 06/02/2015 No. 37519.

Order No. 209n dated November 16, 2016 registered with the Ministry of Justice of Russia on December 15, 2016 No. 44741.

Order dated November 17, 2017 No. 194n z registered with the Ministry of Justice of Russia on December 18, 2017 No. 49282.

Effective date of the latest edition: 12/29/2017. Source: http://minfin.ru "Conditions (Material ConsultantPlus) Reference Acts" in the introduction and information: regulatory procedures prepared by legal force by federal specialists

Download Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (pdf)

Project of new forms 2018-2019

New from 07/17/2018: The Ministry of Finance has developed a draft order “On introducing amendments to the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), bodies local self-government, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application." Link

About changes to the draft order:
- new forms “Information on the budget obligation (form code 0504ХХХ)” and “Information on the monetary obligation (form code 0504ХХХ)” should appear. This information is the basis for registering the corresponding obligation or making changes to an already registered obligation.

It is expected that these forms will be used by government agencies and institutions based on their organizational and technical readiness, but no later than 01/01/2019.

11/17/2017 No. 194n (from the text of the order)

2. Establish that the Inventory inventory (matching sheet) for objects of non-financial assets (form code 0504087) and the Statement of discrepancies based on inventory results (form code 0504092) as amended in accordance with Appendices No. 1 and No. 2 to the changes are applied by accounting entities according to their organizational and technical readiness, but no later than January 1, 2018.

About changes according to the order dated 11/16/2016 No. 209n (from Appendix No. 7 to the order )

1. In Appendix No. 4 to the order:

1.1. The statement of accounting for internal settlements between the bodies providing cash services for budget execution (form according to OKUD 0504061) should be presented in accordance with the appendix to these Amendments.

2. In Appendix No. 5 to the order:

2.1. Section 1 "General Provisions" shall be supplemented with a new paragraph nineteen as follows:

“Accounting department notes on the acceptance of an object for accounting or on its disposal in the event of transfer by the person responsible for registration of the facts of economic life of primary accounting documents in the form of electronic documents signed with an electronic signature are not affixed in the issued primary accounting document. In this case, accounting department notes on reflection in the accounting of these transactions, as well as accounting records, are drawn up in the Accounting Certificate (f. 0504833). The specified procedure is also applied when transferring powers to maintain budget (accounting) records and generate budget (financial) reporting to another organization (centralized accounting)." ;

2.2. In section 2 "Application and filling out forms of primary accounting documents":

2.2.1. In the first paragraph of the subsection “Receipt order for acceptance of material assets (non-financial assets) (form code 0504207)”, delete the words “including from third-party organizations (institutions)”;

2.2.2. In the subsection "Accounting certificate (form code 0504833)":

a) paragraph one should be stated as follows:

"The accounting certificate (f. 0504833) is intended to reflect the operations performed by the institution:";

b) add new paragraphs two to five as follows:

“in the course of conducting business activities;

a body providing cash services, a financial body that does not require documents from payers and accounting subjects;

when the person responsible for registration of facts of economic life transfers primary accounting documents in the form of electronic documents signed with an electronic signature;

if it is not possible to fill out the section “Note on acceptance for accounting” in the issued primary accounting document (when transferring authority to maintain budget (accounting) records and generate budget (financial) reporting to another organization (centralized accounting).";

d) add the following paragraph:

"When generating an Accounting Certificate (f. 0504833) in cases where in the primary (consolidated) accounting documents, including those presented in the form of electronic documents signed with an electronic signature, as well as in the absence of the possibility of putting a mark on their acceptance for accounting and reflection of accounting records, indicate: name of the primary document, basis, number, date and name of the business transaction."

In the archive (Appendices 1-5 to order No. 52n):

guidelines for filling out these forms.List of forms available for download:

Appendix No. 1 List of unified forms of primary accounting documents used by government bodies:

1. Forms of documents of class 03 “Unified system of primary accounting documentation” OKUD

№	Form code	Name of the document form
1	310001	Receipt cash order
2	310002	Account cash warrant
3	310003	Journal of registration of incoming and outgoing cash documents
4	310005	Book of accounting of funds accepted and issued by the cashier

2. Forms of documents of class 04 “Unified system of banking documentation” OKUD

№	Form code	Name of the document form
1	401060	Payment order
2	401071	Collection order
3	402001	Announcement for cash payment

3. Forms of documents of class 05 “Unified system of accounting, financial, accounting and reporting documentation of public sector organizations” OKUD

№	Form code	Name of the document form
1	504101	Certificate of acceptance and transfer of non-financial assets
2	504102	Invoice for internal movement of non-financial assets
3	504103	Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets
4	504104	Act on write-off of non-financial assets (except for vehicles)
5	504105	Certificate of write-off of a vehicle
6	504143	Act on write-off of soft and household equipment
7	504144	Act on the write-off of excluded objects of the library collection
8	504202	Menu-requirement for issuing food products
9	504203	Statement for the issuance of feed and fodder
10	504204	Request-invoice
11	504205	Invoice for the release of materials (material assets) to the side
12	504206	Card (book) for recording the issuance of property for use
13	504207	Receipt order for acceptance of material assets (non-financial assets)
14	504210	List of issuance of material assets for the needs of the institution
15	504220	Certificate of acceptance of materials (material assets)
16	504230	Act on write-off of inventories
17	504401	Payroll
18	504402	Payslip
19	504403	Payment statement
20	504417	Help card
21	504421	Time sheet
22	504425	Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases
23	504501	Statement for issuing money from the cash register to accountable persons
24	504505	Advance report
25	504510	Receipt
26	504514	Cash book
27	504608	Children's attendance sheet
28	504805	Notice
29	504816	Act on writing off strict reporting forms
30	504817	Notification on settlements between budgets
31	504822	Notice of budget commitment limits (budget allocations)
32	504833	Accounting information
33	504835	Inventory results report

Appendix No. 3. List of accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions

№	Form code	Name of the document form
1	504031	Inventory card for non-financial assets
2	504032	Inventory card for group accounting of non-financial assets
3	504033	Inventory of inventory cards for accounting of non-financial assets
4	504034	Inventory list of non-financial assets
5	504035	Turnover sheet for non-financial assets
6	504036	Turnover sheet
7	504037	Cumulative statement for the receipt of food products
8	504038	Cumulative statement of food consumption
9	504039	Animal accounting book
10	504041	Card for quantitative and total accounting of material assets
11	504042	Book of accounting of material assets
12	504043	Wealth accounting card
13	504044	Warning registration book
14	504045	Accounting book of strict reporting forms
15	5.04E+05	Book of accounting of money issued to distributors for payment of wages, cash allowances and scholarships
16	5.04E+05	Register of deposited amounts
17	504048	Book of analytical accounting of deposited wages, cash allowances and scholarships
18	504051	Funds and settlements card
19	504052	Register of cards
20	504053	Register of documents delivery
21	504054	Multigraph card
22	504055	Book of accounting of material assets paid for centrally
23	504056	Securities register
24	504057	Accounting card for issued credits, loans (loans)
25	504058	Accounting card of the public debt of the Russian Federation according to received loans and guarantees provided
26	504059	Card for recording the state debt of the Russian Federation in securities
27	504061	Statement of accounting of internal settlements between bodies carrying out cash transactions budget execution services
28	504062	Card for recording limits of budget obligations (budget allocations)
29	504063	Card for accounting of settlement documents awaiting execution
30	504064	Liability Log
31	504071	Transaction logs
32		Journal of transactions on the "Cash" account
33		Journal of transactions with non-cash funds
34		Journal of transactions with accountable persons
35		Journal of settlements with suppliers and contractors
36		Journal of settlement transactions for wages, salaries and scholarships
37		Journal of transactions on disposal and transfer of non-financial assets
38		Log of transactions with debtors for income
39		Journal for other transactions
40	504072	main book
41	504081	Inventory list of securities
42	504082	Inventory list of cash account balances
43	504083	Inventory list of debt on credits, borrowings (loans)
44	504084	in securities
45	504085	Inventory inventory of the state of public debt of the Russian Federation on loans received and guarantees provided
46	504086	Inventory list (matching sheet) of strict reporting forms and monetary documents
47	504087	Inventory list (matching statement) for non-financial objects assets
48	504088	Inventory list of cash
49	504089	Inventory list of settlements with buyers, suppliers and others debtors and creditors
50	504091	Inventory list of payments for receipts
51	504092	Statement of discrepancies based on inventory results