What is a kek parent in 1s. Kak budget accounting

IFO, KFO, KPS in 1C-BGU-8

Not long ago, some of our customers switched to the 1C-8 “Accounting for a Government Institution” configuration. In the process of work, they encountered such concepts as IFO, KFO, KPS. What are these concepts, how are they interconnected, how to configure them?

FFO – Sources of financial support (balance sheets)

The source of financial support (FS) is an accounting separator, the same, for example, as the Institution. Its presence allows you to separately form all kinds of reporting. For example, an institution conducts several types of activities - educational and medical. Two IFOs are being introduced (at the expense of educational activities and at the expense of medical ones). When entering source documents, the corresponding individual financial information is indicated. As a result, it is possible to generate reports (any kind, including regulated ones) both for the institution as a whole, and separately for each type of activity (IF).

This mechanism can also be used to separate budget investments in accounting, as well as funds allocated to an institution from different budgets.

If you do not need to receive regulated reporting in the context of various sources of financing, then it makes sense to create only one individual financial institution.

KFO – Code of type of financial security.

KFO is the 18th category of the account (previously, according to instructions, 148n was the code of the type of activity (KVD)).

Since 2011, the following CFOs have been applied:

1 – budgetary activities;

2 – income-generating activity (institution’s own income);

3 – funds at temporary disposal;

4 – subsidies for the implementation of state (municipal) tasks;

5 – subsidies for other purposes;

6 – budget investments;

7 – mandatory funds health insurance;

8 – funds of non-profit organizations in personal accounts;

9 - funds of non-profit organizations in separate personal accounts.

Codes 1 - 3 remained the same as in instructions 148. Other CFOs are used so that they can be tracked special-purpose financing and expenses within its framework. Compulsory medical insurance funds are allocated with a separate code.

KPS – Classification Features of Accounts.

KPS is 1 – 17 digits of the budget accounting account. According to the instructions, 148n is KBK.

Since 2011, these categories reflect the code for the classification of receipts and disposals or the so-called classification of the account, abbreviated KPS;

In terms of budget accounting in these categories, the budget classification (BCC) is used; in terms of own income and funds at temporary disposal, the classification is chosen by the accounting policy; in terms of subsidies and compulsory health insurance funds - by the founders.

I would like to note that in these symbols for government institutions a regulated budget classification is used, while budgetary and autonomous institutions can use an arbitrary classification; but if it is convenient for these institutions to use budget classification for internal accounting, this is not prohibited.

In BGU-8, KPS are entered in the mode Directories - Chart of Accounts - Classification Characteristics of Accounts (KPS).

gKBK - chapter code according to the Budget Code of the Russian Federation, zeros are indicated in 4-17 digits of the account number.

KRB - Budget revenue code

KDB - Budget expense code

KIF - Code of source of budget financing

Arbitrary – Arbitrary code.

Filling out the remaining details of the directory is intuitive.

After setting up the KPS, the Working Chart of Accounts is set up. About setting up the institution’s working chart of accounts and its components read the article on ITS-Budget "Formation of a working chart of accounts" in the section "Accounting of a government institution."

The following website has an interesting presentation that we recommend you take a look at:

Before compiling annual reports All property is subject to mandatory inventory, as well as settlements with both legal and individuals, and with the corresponding budgets and funds.

All data annual balance must be confirmed by inventory records of the established form, and calculations - by reconciliation acts signed by the two parties.

Don’t forget to take inventory of the property, rights and obligations recorded in off-balance sheet accounts.

2. Checking the correctness of accounting in the program “1C: Public Institution Accounting 8”

Various situations may arise in the economic life of a state institution. The main task of an accountant is to notice and correct mistakes in a timely manner.

For many years, the accountant’s faithful assistant has been processing “Technological analysis accounting”, created by methodologists of the company “1C”.

In some government agencies, the launch of this processing is part of the monthly internal control regulations, and before drawing up annual reports, a check is simply necessary.

The processing consists of several check blocks, which can be run either collectively or separately as needed.

The unit checks the correct application of the instructions according to which accounting is maintained in a given institution.

Very often accountants ignore the section “Checking the type of KPS correspondence”. For budgetary and autonomous institutions that keep records according to an arbitrary classification, this section should not contain a list of errors, since part of all accounting accounts is a CPS (account classification characteristic) of an arbitrary type. If the accounting policy, except for KFO = 1-Budget activity, establishes the use of an arbitrary KPS, and in part of the 26-digit account there are income codes or expense codes, this situation will be regarded as an error during verification.

For government institutions and other types of institutions that keep records according to the full budget classification, the section should also be empty, since the data in this section indicate violations of the application of Appendix No. 2 to the Instructions for the Application of the Chart of Accounts for Budget Accounting, approved by order of the Ministry of Finance Russian Federation“On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” dated December 6, 2010. No. 162n.

The presence of errors in the above sections may also affect the correctness of the regulated procedure for closing balance sheet accounts at the end of the year.

One of the most important blocks is the section "Use of budget classifiers", especially in terms of using the correct EEC (economic classification codes). An error like “Invalid KEK...” can cause problems when auto-filling forms 0503121 and 0503721, which will lead to a violation of inter-form control relationships.

As a rule, the KEK value of an accounting account in the 1C: Public Institution Accounting 8 program is filled in automatically by the program, depending on the type of business transaction selected or in accordance with the information register “Correspondence of analytical accounts of KOSGU”. But in some cases, when selecting the business transaction “Other...(receipts, payments, etc.)”, the user independently selects the KEC value from the directory. In this case, the human factor is decisive. You can clarify the correctness of the selected KEC debit or credit account in the UASBU directory (unified chart of accounts) if you go to the “Acceptable KEC” tab of the desired accounting account. With the exception of a few ledger accounts, all accounts have the correct debit KEC and credit KEC, the values ​​of which must be adhered to. In addition, errors in this section indicate violations in the application of Appendix No. 1 and Appendix No. 2 to the orders of the Ministry of Finance of the Russian Federation dated December 16, 2010. No. 174n, dated December 6, 2010 No. 162n.

Data in section “Checking compliance with KEC for income/expenses (accounts 205,206,208,302)” indicate both mechanical errors when filling out the document and may indicate misuse of funds. A competent employee of the control and audit bodies will identify such violations by means of a complete check of cash documents. The chief accountant needs this block, since an error detected in time can be corrected by restoring cash expenses.

A properly configured report can also provide practical assistance to an accountant in finding errors. "Cash flow information" Money» , which shows the discrepancy in the KFO, KPS and KEC of cash received at the cash desk, as well as non-personal funds leaving the cash register.

Here, the situation with budgetary and autonomous institutions, which are allowed not to transfer proceeds to a personal account, but to use it in accordance with the expenditure part of the FCD plan, remains unclear.

Chapter “Checking the turnover of account 210.03 using KEC” indicates both the amount of cash that left the institution's cash desk, but was not credited to the personal account, and the amount written off from the personal account, but not credited to the institution's cash desk. This section will also help to find discrepancies in the use of KPS and KEC when moving cash between personal accounts and the institution’s cash desk.

Of the remaining verification blocks, special mention should be made of the block “Account balances and turnover”, which directly indicates accounting errors in settlement accounts and inventory accounts. For example, debit balances of passive accounts or credit balances of active accounts, total accounting without quantity, or quantitative accounting without amount in inventory accounts.

Due attention should be paid to information indicating turnover and balances at the beginning or end of the year in the special account 000, which is intended only for entering balances on the date preceding the start date of accounting in the program. In other cases, the use of this account is unacceptable, since it violates the basic accounting principle - the principle of double entry. During the financial year, account 000 turnover is possible only in the postings of the document “Closing accounts for authorization of the ending financial year.”

Turnovers during the year under account 401.30 are possible in exceptional cases, mainly only during the reorganization of the institution. Account 401.30 during the fiscal year is found in the regulated procedure for closing balance sheet accounts at the end of the year.

3. Regulatory operations at the end of the financial year

So, all calculations and property have been inventoried, all errors have been corrected. You can move on to closing the financial year.

The procedure for closing accounts in the 1C: Public Institution Accounting 8 program is simple and does not require special training. There are accountants who prefer to carry out this procedure manually rather than using software product. Basically, these are institutions where, when carrying out the document “Closing balance sheet accounts at the end of the year,” a message is issued about errors that occur.

The main errors that occur when posting a document:

• The date of the document is one year later than the date of the financial year being completed (we are closing 2012, and the date is 12/31/2013 23:59:59);
• Lack of the required KPS for the 401.30 account (usually the GCBC type);
• Use of incorrect KEC on accounts 401.10 and 401.20.

It is also necessary to carry out procedures for closing authorization accounts for the current financial year and closing off-balance sheet accounts for cash receipts and outflows, having previously completed the appropriate reporting forms.

With evolution market economy At this point in time, the taxation system is changing significantly in all sectors of the national economy. Lease, joint stock and joint ventures arise. In the process of work, accountants need to apply new techniques that reflect the property in a special form and the relationships of the participants. Conducting accounting in organizations on a budgetary basis has its own specifics. This specificity is determined by the legislation of the Russian Federation on the budgetary mechanism and procedure, as well as the directive on accounting in organizations that are funded by the budget.

Accounting is a regulated system for collecting, registering and generalizing information in financial terms about property, the responsibility of the company for all business transactions and their movement through continuous and documentary accounting.

Accounting Features:

1. education of accounting according to sections of budget classification articles;
2. verification of execution of cost estimates;
3. cash and actual expenses are distinguished in accounting;
4. sectoral characteristics of accounting in public sector organizations

Economic definitions

Today, many people prefer to invest money in real estate. The most popular places to buy houses and apartments are the southern countries and old Europe: Germany,...

Separate accounting in a budgetary institution must be maintained in accordance with the current law of the country. Budgetary non-profit institutions carry out their...

Order No. 64n introduced major changes to the Unified Chart of Accounts. The amendments, among other things, provide for the abolition of the use of a number of analytical accounts, and the introduction of new synthetic and analytical accounts, changing the functions and use of accounts. Conversion data entail the transfer of residues as of 01/01/2018 to current accounts.

Due to the fact that the order came into force after January 1, 2018, its effect extends from the beginning of the year, therefore, the new provisions of Order 64n need to be transferred to the balances as of 01/01/18 and the turnover of 2018 “retroactively”.

What needs to be done in the 1C program? How to switch to the provisions of Order 64H?

IMPORTANT: Before switching to 64H, you must select a transfer option and agree on it with your founder.

There are two options for switching to 64H:

1 option– this is a transfer of only balances to 01/01/2018. And, accordingly, all turnovers of 2018 must be transferred in order in chronology to the entered provisions “manually”, by selecting current accounts and KOSGU in transactions and transactions, i.e. everything that has changed since 2018.

Documents that will help you transfer incoming balances are indicated in the picture with arrows:

Documents are entered with the date 12/31/2017.

In these types of documents, you need to select exactly those operations that are “needed” specifically by your institution.

Option 2- this is a transfer of balances to 01/01/2018 and transformation (transformation of turnover) for some period of 2018 to new provisions. The period will depend on the transition date you set, as ordered by the institution.

It was correct to start transferring to the new provisions before submitting reports for 6 months of 2018, i.e. for example, as of 06/01/2018, June 2018, correct “manually” in the program, correcting documents for new accounts and KOSGU. And accordingly, as of 07/01/18, the correct balances will be formed in the program, corresponding to Order 64n.

If you have already submitted reports for the 1st half of 2018, and the balances as of 07/01/18 are not important to you, then you can select a date, for example, 08/01/18 or 09/01/18; turnover for 2018 will be transferred by documents with the date 07/31/18 or 08/31/18 respectively.

First, in the program we enter all transactions and operations for the period that will be transferred to new provisions, i.e. in our example, this is from January 1, 2018 to July 31, 2018, and only then we start the turnover transformation process. If, after transferring the data, it turns out that you “forgot” to enter some transactions, then we post them after the date 08/01/18, i.e. after the date that you indicated as the transition date in the accounting policy.

Operations for August 2018, which you had already entered into the program before the transition to 64n, need to be checked and transferred to new provisions “manually”, if necessary.
The documents that will help you transfer balances to the beginning of the year and turnover of 2018 are used the same as in option 1. It will be necessary to choose from them required types operations.
These documents are in the menu Service - Service - Transition to application of order 64n

In all these types of documents you need to select only those operations, which are "needed" specifically for your institution.

So, you have chosen the transition option, agreed on it with the founder, what needs to be done directly in the 1C program: BSU ed. 1.0? I remind you that all steps are described in detail in the instructions and you can always use it.

Actions in the program:

Make an archive copy of the database.

An archival copy is needed to store data on old, inactive accounts. If desired, you can use it to create reports and some “turnovers”, accounting registers “in the old way”, i.e. before you switch to new provisions. Possible when starting a program in the list information bases 1C create a path to a copy of the database (before switching to 64H) and use it.

Set the transition date for the use of new accounts

The date is set for each institution whose records are maintained in the program.
We go to the institution’s card, in the “Accounting Settings” panel, follow the hyperlink “Dates of transition to revisions of the chart of accounts” and add a line in which you need to indicate “Order of the Ministry of Finance of the Russian Federation dated March 31, 2018 No. 64n” and the transition date that you chose , in my example it is 08/01/2018 - i.e. This is the 2nd transition option!

Accounting entries for the transfer of balances will be created with the date 12/31/2017, and transactions for the transfer of turnover of 2018 in our example will be the date 07/31/2018 (the date preceding the transition date specified in the settings).

If you have 1 transition option, then the date should be 01/01/2018.

Transfer of data on NFA accounts

Change KOSGU accounts 104 00
From January 1, 2018, KOSGU accounts 104 00 “Depreciation for fixed assets and intangible assets” were changed.
Before the transition to 64n, KOSGU were 410 and 420, now they are 411 and 421, respectively.

To replace the KOSGU indicator element (KEK) 410.420 in the accounting entries of 2018 with the existing 411 and 421, you should run external processing Replacing KEK accounts 104 00

Processing is located in the update template directory, in the tmplts\1c\StateAccounting\ folder<Номер текущей версии конфигурации>. You can check with the engineer who will update 1C: BGU rev. 1.0 in which folder on your computer this processing is located.

We start this processing as shown in the picture. You can open processing through the menu File - Open (or by arrow, as in the picture), select an institution and click "Replace".

After processing, a message will be displayed and a list of documents in the postings of which the KEC has been replaced will be displayed.

Then you need to analyze what types of OS objects are registered in your organization, is it necessary to transfer OS data? It is possible that your organization does not have such facilities.

What types of OS objects need to be transferred to new provisions?

101.07 “Biological resources” (NFA type – Biological resources)
101.03 “Investment property” (NFA type – Investment property)
101.37 “Library fund” (NFA type – Library fund)
101.13 “Structures” (type NFA-Structures)

It is necessary to check the OS cards that require transfer and, if necessary, put the appropriate sign in the “NFA Type” detail.

Entering documents Transition to the application of order 64n (NFA). We transfer balances and turnovers

To transfer balances and turnover on accounts 100 00 “Non-financial assets”, the document is used

Transition to the application of order 64n (NFA)
Menu
The document automatically sets the date preceding the transition date that you set in the institution’s card. If set to 08/01/2018, then the date will be set to 07/31/2018.

I will not describe in detail all types of operations that are in the document Transition to the application of order 64n (NFA), a more detailed description is in the Instructions for the transition to 64n, I wrote about it above.

I’ll show you using the example of transferring the Library Fund.

The date in the document is 07/31/2018. However, accounting entries for the transfer of balances are formed in the inter-account period (12/31/17) in correspondence with account 401.30, and turnover (the date preceding the transition date). Accounting entries for 2018 for inactive accounts are canceled (reversed), and new entries are created instead for current accounts.

I remind you that each organization performs only those types of operations that are necessary specifically for your institution.

Transferring data to settlement accounts

The document contains the following operations:
- Transfer of balances
- Transfer of revolutions
- Reversal of the lessor’s accruals (Dt 205.21, Kt 401.10.120)

I wanted to clarify the moment of transfer according to KEC 290; from 01/01/2018 all movements must be detailed (KEC 291,292,293,295,296). This processing by default transfers all balances and turnover of 290 KEC to 296 KEC. But, for example, taxes, duties and fees are now charged on KEC 291.

Therefore, you either start operations for the transition to 64n, and then reverse the necessary transactions for taxes from KEK 296 and transfer them to KEK 291. Or, before you post the documents for the transition to 64n, correct the primary documents on accrual and cash expenses for 2018 to the required KEC 291. And then these operations will no longer be involved when switching to 64n.

Transferring data to settlement accounts I recommend doing it in the right order(first we transfer the balances (date 12/31/17), then turnover (selected date, in our example 07/31/18)) and, if necessary, enter a document for Reversing the lessor’s accruals.

I can’t stop at the transition to using the “Rent” Standard; there are more detailed description in the Instructions.

Transition to the application of order 64n (KEC)

Menu Service-Service-Transition to the application of order 64n
The document provides the following types operations:

1.Transfer of balances
2. Transfer of speed
3. Transfer of turnover upon acceptance of monetary obligations

We enter the operations in exactly this sequence. You can also read more about transferring data via KEC in the instructions for switching to 64n.

Postings in documents that record such indicators should be “manually” adjusted in accounting. There is no document that would automatically transfer the turnover to the required KOSGU (KEC). Those. We enter into the documents of acceptance of obligations (not monetary), into the FHD Plans, Budgetary data and either correct the data in the primary documents, or reverse the primary ones and enter new documents.

I hope that the material in this article will be useful to you and will help you switch to the provisions of Order 64n in the 1C program: BGU rev. 1.0

To manage any institution, it is necessary to have complete and reliable information about its financial condition. It is ideal to periodically analyze financial and economic activities (FEA) and promptly identify problem areas. It is worth noting that this is a rather labor-intensive process.

1C developers took care of the users of 1C: Public Institution Accounting and included a special report in the standard functionality of the program - "Executive Console". The report has been available to users for a long time. However, we noticed that many of our clients do not know about it at all or do not know how to use it. In this article, we decided to introduce you to the “Executive Console” using the example of the work of a state budgetary institution.

After reading the article, you will learn:

• When might you need the Executive Console report?
• What data can be obtained using the report?
• Where is the Executive Console report located?
• What is the Key Indicators tab for?
• What reports does the cash section contain?
• What reports does the “Accounts Receivable and accounts payable»?
• What reports does the “Execution” section contain?

When might you need the Executive Console report? (Fig.1)

Fig. 1. When you may need the “Executive Console” report

What data can be obtained using the report?

"Manager's Console" in "1C:BGU" contains a set of analytical reports. (Fig. 2) With their help, you can quickly and clearly receive data on key financial indicators activities of the institution:

• balances of funds in the accounts and at the cash desk of the institution;
• structure of income and expenses of the institution;
• accounts receivable and accounts payable;
• fulfillment of accepted obligations;
• dynamics of changes in indicators.

Fig. 2.Analytical reports

Where is the Executive Console report located?

The report is located in the 1C:BGU program in the “Accounting” - “Manager’s Console” tab. (Fig.3)

Fig.3. Executive Console report

What is the Key Indicators tab for?

The “Key Indicators” tab contains basic information about the financial condition of the institution with a breakdown of accounts in a graphical representation. (Fig.4)

The data is based on accounting documents as of a specific date. The information is located on one tab. You can assess the current financial condition of an institution in one click and without the tedious generation of many standard accounting reports. The tab interface is intuitive even for a person who does not understand the intricacies of accounting and financial analysis!

Fig.4. Key Indicators Tab

What reports does the cash section contain?

The following reports are available in the cash section in 1C:BGU:

• "Remains";
• "Dynamics of balances";
• "Income structure";
• "Cost Structure".

Report "Remains" reflects the amount of funds in the accounts and in the cash desk of the institution in the context of personal accounts. It can be created in one click, without the need to create turnover sheets on accounts. (Fig.5)

Fig.5. Report "Cash Balances"

Report "Dynamics of balances" graphically represents the cash flow for the selected period by month. (Fig.6)

Fig.6 Report “Dynamics of balances”

In the reports, you can set up selections by individual financial institution, financial institution and institution. (Fig.7)

Fig.7. Setting up reports

Using the report "Income structure" you can quickly assess the dynamics of income growth in the context of KEK. The diagram shows receipts to the accounts and cash desk of the institution by type of income. (Fig. 8)

Thus, using the example of a state budgetary institution, we can determine that the main share of income comes from the provision of paid services, with others in second place.

Fig.8. Report "Income structure"

The report is generated based on cash receipts (including returns) reflected in accounts 17, broken down by KEC. (Fig.9)

Fig. 9. Generating the “Income Structure” report

Report "Cost structure" graphically represents cash outflows with a breakdown of expenses. (Fig. 10) This report can be generated with selection by KFO, IFO and Institution.

Thanks to the report, it is clear that the majority of the institution’s payments come from transfers via wages, charges and services. Also, expense items can be assessed over time for the selected period.

Fig. 10. Report "Cost structure"

The report includes cash disposals reflected in accounts 18, broken down by KEC. (Fig. 11)

Fig. 11. Generating the “Cost Structure” report

What reports does the “Accounts Receivable and Payable” section contain?

According to Federal law dated 05/08/2010 No. 83-FZ, the manager is assigned personal responsibility for exceeding the maximum permissible value accounts payable. Therefore, the manager needs to be constantly monitored financial condition of the institution. To do this, it is important to be able to quickly obtain reliable information about current accounts payable and receivable.

In the section on accounts receivable and payable in 1C:BGU the following reports are available:

• “Debt with a due date”;
• “Debt by timing”;
• "Dynamics of changes in debt."

Report "Debt with due date" displays a list of creditors and their debts in the context of contracts for which there is a debt as of the date the report is generated. (Fig. 12)

Fig. 12. Report “Debt with due date”

In addition, the report displays information about the execution date according to the contract, the remaining days until the execution date and the date of the last settlement transaction. It is possible to generate only overdue debt. Creditors with overdue debts are highlighted in red. (Fig. 13)

Fig. 13. Accounts payable

Report "Debt by timing" in “1C:BGU” shows a list of creditors with a breakdown of the agreements and the amount of debt. The amount of debt is broken down by the timing of its occurrence, which allows it to be classified according to the urgency of repayment and to create a payment calendar. (Fig. 14)

Fig. 14. Report “Debt by timing of occurrence”

Ranges and the number of terms (intervals) can be specified in the interval settings form. (Fig. 15)

Fig. 15. Setting intervals

What reports does the “Execution” section contain?

You can track and prevent the acceptance of obligations in excess of the completed LBO and approved planned assignments in the “Execution” section. It includes the following reports:

• “Execution of planned assignments”;
• “Fulfillment of accepted obligations”;
• "Dynamics of fulfillment of obligations."

According to Art. 15.14 -15.15. Code of Administrative Offenses of the Russian Federation for accepting budget obligations in amounts exceeding approved budget allocations and (or) budget limits and misuse of funds shall entail the imposition of administrative fine to the head of the institution.

The report in “1C:BGU” shows the amounts planned according to the budget estimate of expenses of recipients of budget funds (503.13, 501.13), according to the FCD plan of budgetary and autonomous institutions (504.12), the amount of accepted obligations (502.11), as well as their difference, reflecting the balance for acceptance of obligations. The report is grouped by KPS and KEC. (Fig. 16)

Fig. 16. Report “Execution of planned assignments”

Grouping by KPS can be enabled/disabled using the “Group by KPS” checkbox. (Fig. 17)

Fig. 17. Report grouping

Report “Execution of planned assignments” in “1C:BGU” it reflects the amount of accepted obligations (502.11), the amount of assumed monetary obligations (502.12), the amount of paid monetary obligations (fulfillment of monetary obligations).

The amounts of monetary obligations that must be accepted in accordance with accepted obligations (the difference between accepted obligations and monetary obligations) and the amounts that must be paid to close accepted monetary obligations (the difference between the amount of accepted monetary obligations and the amount of fulfillment) are also calculated. The report is grouped by KPS and KEC. (Fig. 18)

Fig. 18. Report “Execution of planned assignments”

Grouping by KPS can be enabled/disabled using the “Group by KPS” checkbox. (Fig. 19)

Fig. 19. Report grouping

conclusions

It is enough to use the “Executive Console” report just once to understand: a quick and most informative summary of data on the financial condition of your institution is possible without the tedious creation of turnover sheets, account cards and other reports. At the same time, all information is presented in a compressed form, but without loss of analytics.

We hope our article helped you understand all the capabilities of the “Executive Console” report, and now you can receive complete and reliable information about the financial condition of your institution in the 1C:BSU program.

If you have any questions or require additional advice, you can always contact the specialists of our company.