Accounting in a sports school. Accounting in the process of sports training Accounting in a sports school

Quality training process and sports training athletes largely depends on their provision with the necessary equipment and special clothing (equipment). In many sports, the results of athletes directly depend on the quality of their equipment, which is one of the main costs of institutions. In the consultation, we will consider in what order, at the expense of what funding, the provision of sports equipment and equipment for athletes is carried out and how these operations are reflected in the accounting records of institutions.

Obligation to provide sports equipment and equipment

The main normative documents regulating the activities of sports institutions and indicating the need to provide sports equipment and inventory are:

– Federal Law of 04.12.2007 No. 329-FZ"About physical culture and sports in Russian Federation" (Further - Federal Law No. 329-FZ);
- Methodical recommendations on the organization of sports training in the Russian Federation, approved By order of the Ministry of Sports of the Russian Federation of October 24, 2012 No. 325(Further - Methodical recommendations No. 325);
- The procedure for material and technical support, including the provision of sports equipment, scientific, methodological and anti-doping support of sports national teams of the Russian Federation at the expense of the federal budget, approved by By order of the Ministry of Sports and Tourism of the Russian Federation of 05/27/2010 No. 525(Further - Order number 525);
- Federal standards of sports training in sports;
- other documents.

An institution that carries out sports training of persons is obliged to organize their material and technical support, including sports equipment, equipment and sports equipment necessary for sports training, at the expense of the funds allocated to the organization for the implementation of the state (municipal) task for the provision of sports services. training, or funds received under the contract for the provision of sports training services ( nn. 7 p. 2 Art. 34.3 of Federal Law No. 329-FZ, p. 8 Methodical recommendations No. 325 ).

Let's figure out the terminology.

Sports equipment - an individual set of items that ensure the safety of the athlete (in accordance with the rules) when practicing any kind of sport, as well as his identification with the corresponding team. The equipment includes the athlete's personal protective equipment, sports uniform and shoes.

Sport equipment - objects and devices necessary for the implementation of physical culture and sports activities while practicing various sports. The inventory includes objects with which the sports process (training or competitive) is carried out: skis, balls, pucks, clubs, etc.

According to p. 2.1 Order number 525 athletes and athletes' personnel who are members of a sports team are subject to the provision of sports equipment and inventory, sports equipment.

The overall management of this issue is carried out by FGU "CSP"... In order to provide the material and technical means of the sports national teams, it must ( p. 2.2 Order number 525 ):

- send, within the established time frame, a request to the all-Russian sports federations for sports, which form the composition of the members of sports national teams, to submit, no later than September 1, applications for the purchase of the necessary material and technical means to provide members of sports teams for the planned year;
- on the basis of the submitted applications of the all-Russian sports federations, form a consolidated application, including a list of material and technical means, conditions for providing these material and technical means of sports national teams, as well as their operation and write-off;
- send a consolidated application to the Ministry of Sports to determine the amount of funding for the provision of material and technical means of sports national teams for the planned year;
- in accordance with the announced amounts of funding for the provision of material and technical means of sports teams in accordance with the legislation of the Russian Federation, determine a supplier for the supply of material and technical means in agreement with the Ministry of Sports and conclude the corresponding state contracts;
- in accordance with state contracts for the supply of material and technical means, concluded with supplier organizations, sign documents confirming the supply of material and technical means, and take them into account;
- conclude a liability agreement with the employees of FSI "CSP" (members of the sports team) and issue the purchased material and technical means to ensure the educational and training process and participation in international sporting events in accordance with the norms and terms of their operation;
- to carry out accounting and issuance of material and technical means in accordance with the rules of accounting and reporting;
- be responsible for organizing storage, use, issuance and accounting of purchased material and technical means;
- conduct operational control of the use of the purchased material and technical means by sports teams, including during participation in international sports competitions and educational training camps.

In addition to the above, the need for material and technical support of athletes is indicated by Art. 348.10 of the Labor Code of the Russian Federation ... By virtue of the provisions of this article, the employer is obliged, at its own expense, to provide athletes with sports equipment, sports equipment and inventory, and other material and technical means. In addition, the employer must maintain the named gear, equipment, inventory and facilities in a condition suitable for use.

The procedure for providing employees with material and technical means must be determined in the local regulatory act of the employer. This document should also indicate that employees must take good care of the sports equipment received from the employer, sports equipment and inventory, other material and technical means, it is imperative to use them during work and promptly inform the employer about the need for dry cleaning, washing, repair, replacement.

The terms of use of all the listed material and technical means are calculated from the date of their actual issuance to athletes.

If, for reasons beyond the control of the employee, equipment, equipment and other material and technical means have become unusable before the expiration of the established deadlines, or have been damaged in places designated for their storage, or stolen from there, the employer is obliged to repair them or provide employees with serviceable means.

Rationing of material support for athletes and students

The norms for the issuance of sports equipment and equipment to athletes and students are enshrined in legislation. In organizations providing sports training in accordance with Federal Law No. 329-FZ on different types sports should be guided by federal standards sports training. For most sports, they have already been developed and approved, for some they are in development.

By order of the Goskomsport of the Russian Federation dated 03.03.2004 No. 190 / l approved Report card for the provision of sportswear, shoes and equipment for individual use of sports schools (SDYUSHOR, DYUSSH, SHVSM) ... The appendix to it has been developed Guidelines"On providing participants in the educational process with sportswear, footwear and personal equipment"(Further - Recommendation No. 190 / l). These documents are mandatory for use by all state (municipal) institutions physical culture and sports. For non-governmental institutions, this document is advisory in nature. This order contains references to documents that have lost their force. Thus, they should be guided in the part that does not contradict the current legislation.

According to p. 2.1 Recommendations No. 190 / l cost planning and the purchase of items of sports equipment are carried out by institutions in accordance with the approximate list of providing students, coaches, teachers and other participants in the sports and educational process with sportswear, footwear and sports equipment.

Items of sports equipment can be purchased from both budgetary and non-budgetary funding sources ( p. 2.2 Recommendations No. 190 / l ).

Sports equipment is divided into two categories ( p. 3.1 Recommendations No. 190 / l ):

- sportswear and footwear general purpose designed for athletes, coaches, students, students and teachers, regardless of their sports specialization. These items must be used during general physical training classes and when participating in the opening and closing ceremonies of the competition;
- sports equipment for special purposes. It is intended for use during the period of special physical fitness participants in the educational process and for their performance in competitions.

Issuance of sports equipment

Sports equipment for individual use is issued ( p. 3.2 Recommendations No. 190 / l ):

- athletes undergoing training in appropriate groups according to their level of qualifications;
- students of sports schools and physical training clubs of all types and types;
- students of institutions of secondary and higher professional education, preparing specialists for physical culture and sports;
- trainers, teachers, physical education teachers, managers physical education.

By virtue of p. 3.3 Recommendations No. 190 / l the decision on the issue for individual or collective use of certain items of sports equipment (depending on the actual availability of items) and the timing of their return is made by the head of the institution on the proposal of the responsible specialists. For this, an order must be issued in each institution, where officials are named who have the right to submit claims to the warehouse with an indication of items of sports equipment and a resolution of the head of the institution.

According to accounting rules, all products issued for use must be marked with the stamp of the institution. To comply with the requirements for marking items of sports equipment, it is recommended to use modern forms of distinction - the logos of institutions.

The actual issue of items of sports equipment must be recorded in the warehouse documents indicating the date of issue, the basis for issue, the name of the recipient, and the signature in receipt. In the event that items of sports equipment are issued to a coach or other responsible person for subsequent issuance to team members, a statement is drawn up in which the persons who received the property for individual use are signed. Similar records are made when returning property ( p. 3.4 Recommendations No. 190 / l ).

Upon expiration of the service life due to retirement from the organization or long (over three months) breaks in training activities, persons who have received sports equipment for use, are obliged to return it to the issuing organization ( p. 3.5 Recommendations No. 190 / l ).

The service life of sports equipment is set in the supply lists (in years). They depend on the mode of the training process, the level of training and are calculated from the moment of actual issuance for use. The established terms of operation may change in the event of unintentional damage to sports equipment as a result of training or competitive activities, which does not allow its further operation ( p. 3.6 Recommendations No. 190 / l ).

In accordance with p. 3.7 Recommendations No. 190 / l the degree of wear and tear of items of sports equipment, proposals for their further operation, sale at an assessed value, transfer to the ownership of persons in whose use they were during the period of operation, or write-off is determined by the institution's permanent commission on the receipt and disposal of assets. The write-off is drawn up by an act on the write-off of soft and household equipment (f. 0504143).

According to p. 3.8 Recommendations No. 190 / l sportswear, footwear, accessories and inventory after the expiration of the service life or changes in the operating conditions can be sold or transferred to the ownership of athletes, coaches and other participants in the sports and educational process. Personal income tax must be withheld from the assessed value of the property donated to the ownership of the property at a rate of 13% ( Art. 211 of the Tax Code of the Russian Federation ).

Note: operations for the issuance and return of sports equipment by underage athletes are carried out with the consent of their parents or persons replacing them ( p. 3.9 Recommendations No. 190 / l ).

Accounting for sports equipment and equipment

In accordance with p. 99 Instructions No. 157n sportswear and footwear are included in inventories and are reflected in accounts 0 105 25 000"Soft inventory - especially valuable movable property of the institution", 0 105 35 000 "Soft inventory - other movable property of the institution."

Sports equipment, depending on its purpose and the decision of the commission on the receipt and disposal of assets, can be taken into account as part of inventories and accounted for at accounts 0 105 26 000"Other inventories - especially valuable movable property of the institution", 0 105 36 000 "Other inventories - other movable property of the institution", and as part of fixed assets and accounted for on accounts 0 101 26 000"Production and household inventory - especially valuable movable property of the institution", 0 101 36 000 "Production and household inventory - other movable property of the institution."

Sports equipment is accepted for accounting in the composition of fixed assets at the formed initial cost. Acceptance of sportswear and footwear for accounting is carried out at the actual cost.

The initial cost of fixed assets and the actual cost of inventories are formed from ( p. 47 and 102 Instructions No. 157n ):

- amounts paid in accordance with the contract to the supplier (seller);
- amounts paid to organizations for information and consulting services related to their purchase;
- customs duties and other payments related to their purchase;
- remuneration paid to the intermediary organization through which the inventories were purchased, in accordance with the terms of the contract;
- amounts paid for the delivery of inventories to the place of their use, including delivery insurance. If several items of material stocks are indicated in the accompanying document of the supplier, then the costs of their delivery (within the framework of the supply agreement) are distributed in proportion to the value of each item of material stock in their total cost;
- other payments directly related to the purchase of inventories.

The receipt and internal movement of sports equipment and inventory is documented by primary documents:

- shipping documents from the supplier;
- the act of acceptance and transfer of the object of fixed assets (except for buildings, structures) (f. 0306001);
- the act of acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031);
- the act of acceptance of materials (f. 0315004);
- invoice for internal movement of fixed assets (f. 0306032);
- invoice requirement (f. 0315006);
- a statement of issuance of material values for the needs of the institution (f. 0504210);
- other primary documents.

Expenses for the purchase of sports equipment and equipment in accordance with Instructions on the procedure for applying the budget classification of the Russian Federation , approved By order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n , will be carried out by Article 310"Increase in the value of property, plant and equipment" or Article 340"Increase in the cost of inventories."

When taking into account sports equipment as fixed assets, it is necessary to determine the depreciation charge on it and be guided by this p. 92 Instructions No. 157n .

In accounting, the receipt and acceptance of sports equipment for accounting, as well as the accrual of depreciation, depending on the type of institution, will be reflected as follows:

State institution (Instruction No. 162n)		State-financed organization (Instruction No. 174n)		Autonomous institution (Instruction No. 183n)
Debit	Credit	Debit	Credit	Debit	Credit
Acceptance for accounting of investments in fixed assets when purchasing from a supplier
	1 302 31 730 1 208 31 660		0 302 31 730 0 208 31 660		0 302 31 000 0 208 31 000
Acceptance for accounting of sports equipment as part of the OS
		0 101 26 310 0 101 36 310		0 101 26 000 0 101 36 000
Depreciation charge for sports equipment
		0 401 20 271 0 109 60 271	0 104 26 410 0 104 36 410	0 401 20 271 0 109 60 271	0 104 26 000 0 104 36 000

The purchase and issue of sports equipment will be reflected in accounting as follows:

State institution		State-financed organization		Autonomous institution
Debit	Credit	Debit	Credit	Debit	Credit
Purchase of sports equipment from a supplier
	1 302 34 730 1 208 34 660	0 105 26 340 0 105 36 340	0 302 34 730 0 208 34 660	0 105 26 000 0 105 36 000	0 302 34 000 0 208 34 000
Transfer of sports equipment from the warehouse for use by athletes (from MOL 1 to MOL 2)
		0 105 26 340 0 105 36 340	0 105 26 340 0 105 36 340	0 105 26 000 0 105 36 000	0 105 26 000 0 105 36 000
Discarding sports equipment
		0 401 20 272 0 109 60 272*	0 105 26 440 0 105 36 440	0 401 20 272 0 109 60 272*	0 105 26 000 0 105 36 000

* Since the provision of sports equipment to athletes is carried out within the framework of the main activity - the provision of sports training services, its cancellation should be attributed to the cost of this service.

Let us consider, using an example, the accounting of operations for the purchase, issuance and write-off of sports equipment.

Example.

State budgetary institution SDYUSHOR, which trains athletes in cycling, acquired 10 road racing bicycles (worth 30,000 rubles per piece) and 10 pairs of cycling shoes (at a price of 3,500 rubles each pair) at the expense of a subsidy for the fulfillment of the state assignment. Payment to the supplier was made from the personal account of the institution. In accordance with the Recommendation No. 190 / l, the service life of bicycles is 2 years. According to the accounting policy of the institution, bicycles are accepted for accounting as part of fixed assets, cycling shoes - as part of inventories. Five pairs of cycling shoes were given out for use by athletes who handed over their worn-out old shoes. Old shoes are registered in the amount of 15,000 rubles. The Commission for the Receipt and Disposal of Assets decided to write off worn-out shoes and refer this operation to the financial result of the current fiscal year.

These facts of the economic life of the institution will be reflected in the accounting as follows:

	Debit	Credit	Amount, rub.
Bicycles purchased from a supplier (30,000 rubles x 10 pcs.)
Fee paid to supplier for bicycles
Accepted for accounting bicycles as part of fixed assets of other movable property
Purchased from a supplier of cycling shoes (3 500 rubles x 10 pcs.)
Payment has been made to the supplier of the cycling shoes
Issued new shoes to athletes	4 105 36 340 (athletes)	4 105 36 340 (warehouse)
Sportsmen handed over old shoes to the warehouse	4 105 36 340 (warehouse)	4 105 36 340 (athletes)
Degraded shoes written off

In this consultation, the features of providing sports equipment and equipment for athletes who carry out sports training in state municipal institutions are considered. Institutions are obliged to provide athletes with everything they need. However, this supply cannot be "uncontrolled", institutions are obliged to comply with the norms established by law. In accounting, sports equipment and sports equipment must be reflected in either fixed assets or inventories.

Normative regulation, organization and peculiarities of accounting in the formation of income and expenses in a budgetary institution. Document flow for income and expenses. Analysis of the performance of services on a municipal assignment and financial results.

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Expenses for the acquisition of property values are recognized through the accrual of depreciation (this applies to items of fixed assets and intangible assets), as well as when inventories are written off.

Expenses are accounted for in accordance with the classification of operations in the general government sector established by the RF BC. The procedure for applying the Classification of operations of the general government sector is established by the Ministry of Finance of Russia.

From January 1, 2009, the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia No. 145n dated 25.12.2008, are subject to application.

The accounting of actual expenses is carried out in the context of the classification of budget expenditures, regardless of the type of activity carried out - budgetary or income-generating.

Not later than the day of acceptance of the corresponding expenses, the institutions recognize and reflect the budgetary obligations in the budgetary accounting.

Budgetary funds of budgetary institutions are spent in the following areas:

Remuneration for labor in accordance with the concluded labor contracts and the staffing table of the institution, which regulate the amount of wages of the relevant categories of workers;

Transfer of insurance payments to the social insurance fund, pension fund and compulsory health insurance fund;

Travel and other compensation payments to employees in accordance with the legislation of the Russian Federation;

Payment for goods and services for municipal assignments;

Payment for goods and services in accordance with approved plans without the conclusion of state or municipal assignments 27, p.22.

In fact, this is an aggregated economic classification of budget expenditures, which is further detailed for planning and accounting purposes.

The items of the plan of financial and economic activities are rigidly tied to certain goals of expenditures, which provides an effective mechanism for controlling the intended purpose of expenditures. Most of the planning norms and standards (except for the sphere of wages and monetary compensations and transfers), when drawing up a plan, are independently calculated by the institution, taking into account local prices and tariffs.

Utilities costs were determined on the basis of technological standards for this type of premises, based on the actual price level. Although there are standards for the provision of premises for employees, they are not applied to calculate utility costs due to the impossibility of observing them.

Table 4 proposes a scheme for calculating expenses in the context of the most frequently used sub-items of the budget classification, a list of documents required in the calculations and used.

Table 4 - Methods for planning expenses of the institution 3, p. 12

Consumption name		Expenditure planning method
Salary	staffing table approved by the main manager, regulations governing the remuneration system, certificates of regional coefficients and northern allowances in the region	normative
Other payments	staffing table, regulations governing the payment of compensation, training plan, data on the average annual number of business trips (for the part of calculating daily allowances for business trips)	normative.
Accruals for wages	insurance contributions to off-budget funds of the Russian Federation	Normative.
Consumption name	List of required documents	Expenditure planning method
Communication services	the amount of the telephone subscription fee, for using the Internet, the cost of a radio point, the cost of one postage, the cost of envelopes and postage stamps; the number of telephone points, radio points, the average annual number of postal items; data on the prevailing costs for telephone services, postal services	indexing
Transport service	data on the average annual number of business trips (for the part of calculating travel on business trips); the cost of travel to the point of a business trip and the average for the region or region; data on the average annual costs of hiring transport; the cost of travel tickets, the number of forwarders.	Indexing
Utilities	information on the need for energy resources (heat, gas, coal, fuel oil) and water in kind; information on the number of water meters; data on tariffs for utilities.	Indexing
	plan of capital, current repairs of buildings and structures; a plan for the repair of utilities; number of passenger cars; calculation of the cost of maintenance for one car. Data on the number of contracts for technical and emergency maintenance of premises, maintenance of gas pipelines, deratization, disinfestation, etc., information on tariffs for these types of services, etc.	indexing
Other services	advanced training plan, data on the average annual number of business trips (to calculate the payment for accommodation on business trips); data on the number of cars, engine power for calculating OSAGO payments. Informatization plan of the institution; information about concluded contracts for non-departmental security, subscription plan for periodicals	indexing
other expenses	Tax Code of the Russian Federation, other regulations governing the payment of taxes, fees, duties, licenses to the budgets of all levels.	Normative
Increase in the value of fixed assets	the provision of fixed assets (approved by the chief manager); information on the actual provision of fixed assets; information on prices for fixed assets	planned
Increase in the value of intangible assets	information about the need for objects of intangible assets; information on prices for objects of intangible assets	planned
Consumption name	List of required documents	Expenditure planning method
Increase in the value of inventories	norms of provision of material stocks (approved by the chief managers); data on the number of vehicles, approved mileage and fuel consumption; data on the cost of fuels and lubricants; average data on the quantity and price of spare parts used per year for one car; data on the annual need for food, uniforms, household goods, etc., the cost of a unit of materials. Information about the need for boiler and furnace fuel, fuel cost, etc.	planned

In support of each article (sub-article) of the economic classification, there are the following methods for assessing the volume of expenditures:

a) The normative method, in which the amount of the subsidy for the fulfillment of the obligation is determined based on the specific standards and the number of individuals or legal entities, public authorities or institutions entitled to receive budgetary funds, implies the determination of the volume of expenditures according to the formula:

PO = n1 * K1 + n2 * K 2 +…., (1)

where: RO is the volume of expenses;

n1, n2 ... - standards of expenditures per one conditional carrier of an expenditure obligation (part of an expenditure obligation) (thousand rubles);

К1, К2 ... - the planned (forecasted) number of conditional carriers of the expenditure obligation (units) in the corresponding year (the number of recipients of the established standard) 19, p.7.

The norms can be:

In monetary terms, the natural indicators of meeting social needs (for example, the norms of expenditures on food in budgetary institutions, providing them with medicines, soft equipment, etc.),

Individual payment rates (for example, wage rates, benefits, scholarships, etc.);

The norms, which are based on the average statistical values of expenses for a number of years, as well as the material and financial capabilities of society in a specific period (for example, norms for the maintenance of premises, educational expenses, etc.).

The norms can be mandatory (set by the Government or territorial authorities) or faculty (set by departments).

Budgetary norms can be simple (for certain types of expenses) and aggregated (for a set of expenses or for an institution as a whole).

b) The method of indexation of expenses, in which the amount of subsidies for the fulfillment of the obligation is determined based on the indexation of expenses of previous years (at a level not higher than the inflation rate) - implies the determination of the volume of expenses according to the formula:

PO = t1 * R1 + t2 * R2 + ... .., (2)

where: RO is the volume of expenses;

t1, t2 …… - coefficients of increase (indexation) of the volume of expenses in the corresponding year of the planning period in comparison with the base year;

R1, R2,…. - the volume of expenses19, p.8.

c) Formula method, in which the amount of the subsidy for the fulfillment of the obligation is determined on the basis of a normatively fixed or established calculation formula.

For example, expense item 223 "Utilities". Consumption and payment are planned for this subsection:

Heating and technological needs, as well as hot water supply;

Gas (including its transportation through gas distribution networks and payment for supply and marketing services);

Electricity for economic, industrial, technical, medical, scientific, educational and other purposes;

Water supply, sewerage, sewage disposal;

When calculating the required amount of funds, you need: information about the need for electricity, heat, gas, water, data on tariffs for utilities.

Sub-item of expenses 221 "Communication services". Under this subsection, expenses are planned for the forwarding of postal items, the purchase of postage stamps, marked envelopes, marked letterheads, payment for cellular communications, connection and use of the Internet, subscription and hourly payment for the use of a local telephone connection and other similar expenses.

Expenditure item 225 "Works, services for the maintenance of property". Here, the expenses of the institution are planned for the payment of contracts for the performance of work, the provision of services related to the maintenance of non-financial assets (fixed assets, non-production assets, intangible assets, inventories) that are under operational management or free use (deratization, sanitary and hygienic services, removal and utilization of solid household waste).

Expenditure item 211 "Wages". Under this subsection, such expenses are planned as remuneration for labor on the basis of agreements (contracts) in accordance with the legislation of the Russian Federation on state (municipal) service, labor legislation. These expenses include payments for official salaries, UTS tariff rates, hourly wages, military and special ranks. Payments of bonuses, material assistance, bonuses based on the results of work for the year and other bonuses and payments of an incentive nature. Payment of educational and annual leave, compensation for unused vacation, payment of benefits for the first two days of temporary disability of the employee himself at the expense of the employer are also planned under this subsection. Payments to trade union organizations, income tax individuals... To calculate the required amount of funds, you need a staffing table, regulations governing the remuneration system 30.

Sub-item of expenses 212 "Other payments". According to it, additional payments and compensations are planned, determined by the terms of the employment contract, including daily allowances for business trips, compensation for the cost of uniforms and shoes, the cost of travel documents for all types of public transport, for the purchase of book publishing products and periodicals. Other similar expenses. The calculations use: staffing, regulations governing compensation payments, data on the number of planned business trips per year (for calculating daily allowances for business trips), etc.

Subarticle 213 "Accruals for wages". Here, the costs are planned for the institution to pay insurance payments, as well as contributions at insurance rates for compulsory social insurance against industrial accidents and occupational diseases. When determining these costs, it is necessary to be guided by Ch. 24 of the Tax Code of the Russian Federation and data on the payroll fund.

Subarticle 226 "Other works, services". This item includes the costs of paying for contracts for the performance of work, the provision of services that are not included in the above subsections of costs, for example:

For non-departmental (including fire) security, burglar and fire alarms (installation, commissioning and operation);

For life, health and property insurance (including civil liability of vehicle owners);

Residential rental on business trips;

For training in refresher courses;

Subarticle 290 "Other expenses". In this subsection, expenses are planned that are not related to wages, the purchase of services. It reflects the costs associated with:

Payment of taxes and fees to budgets of all levels, payment of various kinds of payments, fees, state fees, licenses, fines, penalties for late payment of taxes and fees and other economic sanctions;

Payments to athletes and their coaches;

Other expenses not elsewhere classified.

When planning the required amount of funds, the regulatory documents governing these costs are used.

Article 310 "Increase in the value of fixed assets". Under this item, expenses are planned to pay for contracts, purchase agreements, as well as contracts for construction, reconstruction, technical re-equipment, expansion and modernization of facilities related to fixed assets, regardless of cost and with a useful life of more than 12 months. When determining the volume of expenditure under this item, the following are used: norms of provision of fixed assets, information on prices for fixed assets, actual provision of fixed assets.

Article 340 "Increase in the value of inventories". Under this item, expenses are planned for the payment of contracts for the purchase of materials intended for single use in the process of the institution's activities for a period not exceeding 12 months, regardless of their cost, as well as items used in the activities of the institution for a period exceeding 12 months. but not related to property, plant and equipment. When calculating the amount of funds, the following are used: norms of supply of material stocks, data on approved mileage and consumption of fuels and lubricants, information on the cost of fuels and lubricants, approximate prices for spare parts, data on the need for stationery, paper, cartridges, household goods, detergents.

The expenses of the institution, the source of financial support for which are subsidies for other purposes (except for the fulfillment of the state assignment) and budget investments in capital construction objects of state property, are carried out on the basis of documents confirming the occurrence of monetary obligations. In this case, the content of the operation must comply with the KOSGU codes and the purposes of granting a subsidy in accordance with the procedure for authorizing these costs.

The formation of separate accounting by type of income (expense) is established by the body that carries out the functions and powers of the founder.

The purpose of the reform of state (municipal) budgetary institutions is to increase the efficiency of the provision of state (municipal) services provided to modern Russian society on the basis of market principles, as well as to finance these services. The state is creating a new legal and financial mechanism capable of flexibly and adequately meeting the rapidly changing needs of our society in the context of large-scale modernization of the country.

State institutions will mainly solve the problems of the country's defense and security, so they will function under conditions of the greatest control by the state. Budgetary institutions will presumably solve problems within the framework of priority national projects and regional development. The greatest property and financial independence will be enjoyed by autonomous budgetary institutions, which must solve problems in the field of social development. First of all, these are education, culture and sports.

2. ANALYSIS OF ACCOUNTING OF INCOME AND EXPENDITURE

2.1 general characteristics MBOU DOD "DYUSSH" Uralochka "

Municipal budget educational institution additional education children "Uralochka Children's and Youth Sports School" (hereinafter - the Institution) was established on 11.09.2007 in accordance with the Resolution of the Head of the city of Nizhny Tagil dated 08.08.2007 No. 909 "On the creation of a municipal educational institution of additional education for children" Children's and Youth Sports School "Uralochka".

The institution carries out its activities in accordance with the Charter, the Civil Code of the Russian Federation, the Law of the Russian Federation "On Education" dated 10.07.1992 No. 3266-1, the Federal Law "On Physical Culture and Sports in the Russian Federation" dated 04.12.2007 No. 329- FZ, Federal Law "On non-profit organizations"Dated 12.01.1996 No. 7-FZ, the Resolution of the Government of the Russian Federation" On approval of the Model Regulations on the educational institution of additional education for children "dated 07.03.1995 No. 233.

Location of the Institution (legal address): 622022, Russia, Sverdlovsk region, Nizhny Tagil city, Cosmonauts street, building 36.

On the basis of the resolution of the Administration of the city of Nizhny Tagil No. 1305 of June 30, 2011 "On renaming and amending the Charter of the Municipal educational institution of additional education for children" Children's and youth sports school "Uralochka", the institution was renamed into the Municipal budgetary educational institution of additional education for children youth sports school "Uralochka" (MBOU DOD DYUSSH "Uralochka" since 27.09.2011

Full name of the Institution: Municipal budgetary educational institution of additional education for children "Children and Youth Sports School" Uralochka ". Abbreviated name: MBOU DOD "DYUSSH" Uralochka ".

Founder - the municipality of the city of Nizhny Tagil.

The body exercising the functions and powers of the founder of the Institution is the municipal government institution "Department for the development of physical culture, sports and youth policy of the Administration of the city of Nizhny Tagil".

The accounting of the institution is carried out centrally through the municipal government institution "Unified Accounting Center" (Contract No. 56/11 of 05/04/2011).

The institution is a legal entity, has an independent balance sheet, personal accounts with treasury bodies, banks, a round seal with its name, a stamp.

The institution, on its own behalf, acquires property and non-property rights and bears obligations; independently acts in court as a plaintiff and a defendant.

The institution does not pursue the goal of making a profit from its core activities, at the same time it has the right to carry out income-generating activities independently on a contractual basis with legal entities and individuals. The income received from these activities is used for statutory purposes.

The main goal of the Institution is: to promote self-improvement, knowledge and creativity of the individual, the formation healthy way life, professional self-determination, development of physical, intellectual and moral abilities, achievement of the level sporting success in accordance with the abilities, development of the child's personality, as an integral value and uniqueness.

The main tasks of the Institution are:

Attracting children and adolescents to systematic sports activities with the aim of further long-term sports training;

Contributing to the harmonious physical and spiritual and moral development of the student's personality, education of citizenship, hard work, respect for human rights and freedoms, family, homeland;

Implementation of programs for the physical education of children and the organization of physical culture and sports work under the programs of additional education for children;

Creation of conditions for the achievement of personal success for children, in the chosen type of activity, in accordance with individual abilities and aspirations;

Improving the health of children and adolescents, increasing their level of physical fitness;

Revealing in the process of systematic training of capable children and adolescents in order to attract promising athletes to specialized sports training in order to achieve high sports results, allowing them to become part of the national teams of the region, region, Russia.

The institution carries out educational activities under a license for the right to carry out educational activities on educational programs dated September 18, 2009, series A No. 271240, registration No. 12078.

The institution organizes the educational process in accordance with the scientifically developed system of long-term sports training, which ensures the continuity of tasks, means, methods, organizational forms of training for athletes of all age groups.

The institution implements programs of additional education for children of physical culture and sports orientation by types of sports: volleyball - the standard term for mastering the program is 9 years.

The organization of the educational process in the Institution is built in accordance with Methodical recommendations on organizing the activities of sports schools in the Russian Federation, recommended by the letter of the Federal Agency for Physical Culture and Sports dated 12.12.2006 No. SK-02-10 / 3685.

To fulfill the statutory goals, the Institution is obliged:

Ensure the fulfillment of the municipal task;

Implement the goals and activities defined by the Charter;

Ensure the safety, efficiency and targeted use of property transferred to the operational management of the Institution;

Plan the activities of the Institution, including in terms of income from other income-generating activities;

Timely provide the Founder with the necessary documentation for the approval of the planned appointments of the Institution, taking into account the expenses and income from entrepreneurial activity and income from the use of municipal property, etc.

The owner of the property is the municipality of the city of Nizhny Tagil. The property is assigned to the Institution on the basis of the right of operational management in accordance with the agreement on the transfer of municipal property to operational management No. 210 dated 01.12.2007.

The institution owns, uses the property under its operational management, within the limits established by law, in accordance with the goals of its activities, the purpose of this property. The institution is not entitled to alienate or otherwise dispose of the property without the consent of the Owner of the property received in the manner prescribed by the municipal legal acts of the city of Nizhny Tagil.

The sources of formation of the property of the Institution, including financial resources, are:

Budgetary and extrabudgetary funds;

Property transferred to the Institution by its Owner;

Funds received from the provision of additional educational services;

Voluntary donations and targeted contributions of individuals and (or) legal entities, including foreign citizens and (or) foreign legal entities;

Income received from doing business and other income-generating activities;

Other sources that do not contradict the legislation of the Russian Federation.

The financial support of the Institution is carried out in the form of subsidies from the relevant budget within the framework of the municipal assignment, which is formed and approved by the Founder, and budget investments.

The sources of financing are the budget of the city of Nizhny Tagil, regional funds, funds received through conducting entrepreneurial and other income-generating activities permitted by the legislation of the Russian Federation and the Charter.

The institution independently carries out financial and economic activities stipulated by the Charter, in accordance with the legislation of the Russian Federation. The institution builds its relations with government bodies, other enterprises, institutions, organizations and citizens in all spheres on the basis of contracts, agreements, contracts.

The institution ensures the fulfillment of its monetary obligations, within the limits of subsidies approved for the fulfillment of municipal tasks and subsidies for other purposes (municipal programs) according to the corresponding codes for the classification of local budget expenditures. The owner of the property of a budgetary institution is not responsible for the obligations of a budgetary institution.

The sole executive body of the Institution is its director. The Director of the Institution is appointed and dismissed by the Founder.

The Director acts on the basis of laws and other legal acts of the Russian Federation, the Charter, the Labor Agreement. He is accountable in his activities to the Founder, who has entered into an employment contract with him.

The Director acts without a power of attorney on behalf of the Institution, represents his interests in state bodies, enterprises, organizations, institutions, uses the property of the Institution within his competence, established by the Labor Agreement, the Charter and current legislation, makes transactions in the established manner on behalf of the Institution. Concludes contracts, issues powers of attorney (including with the right of substitution), opens a personal account.

The Director, in accordance with the requirements of laws, other legal acts of the Russian Federation and the city of Nizhny Tagil, determines and approves the structure of the Institution, its staff and qualifications, recruits and dismisses employees of the Institution.

The relationship between employees and the director arising on the basis of the Labor Agreement is regulated by labor legislation.

As of 01.10.2014, the total number of employees in the institution is 26 people. The number of staff of the institution according to the staffing table is 38.25 positions, of which there are 18 positions of trainers-teachers. In fact, 34.03 staff units are employed, including 16.18 positions of coaches and teachers.

Control over the activities of the Institution is carried out by the Founder, other bodies of the City Administration within their competence, determined by the municipal legal acts of the city of Nizhny Tagil.

The institution carries out activities in accordance with the plan of financial and economic activities approved by the head of the department for the development of physical culture, sports and youth policy, and in accordance with the approved municipal task for the provision of municipal services (performance of work):

Service for the organization of training under the programs of additional education for children of physical culture and sports by types of sports: volleyball (number of students);

Execution of works on preparation of ZDOL facilities for a health-improving company, maintenance of hockey courts, sports grounds, ski slopes for orienteering and other outdoor sports facilities for physical culture and recreation activities (square meters).

MBOU DOD "DYUSSH" Uralochka "is subsidized from the budget of the city of Nizhny Tagil. In the reporting period, the activities of the institution were carried out in accordance with the action plan of the municipal program "Development of physical culture, sports and youth policy in the city of Nizhny Tagil until 2020", approved by the Resolution of the Administration of the city of Nizhny Tagil No. 2943 dated December 11, 2013. Subsidies are provided through the Treasury Department budget.

2.2 Organization of accounting of income and expenses of the institution

In MBOU DOD "DYUSSH" Uralochka "accounting is carried out in accordance with the Federal Law dated 06.12.11 No. 402-FZ" On Accounting ", the Budget legislation of the Russian Federation, the Tax Code of the Russian Federation, the norms of the labor legislation of the Russian Federation, and other regulatory legal acts of the Russian Federation and Instruction on budget accounting dated December 16, 2010 No. 174n, approved by the Order of the Ministry of Finance of the Russian Federation.

Accounting in MBOU DOD "DYUSSH" Uralochka "is carried out using the computer program 1C" Accounting ", version 8, accounting and salary calculations are carried out in the AMBA program, document flow with financial authorities using" Budget-Smart ", reporting to tax authorities carried out with the help of an electronic digital signature in the SBS program.

The accounting policy is implemented by the Accounting Instruction through:

Chart of accounts for accounting in a budgetary institution;

The procedure for reflecting operations for the execution of the budgets of the budgetary system of the Russian Federation in the accounting accounts;

Correspondence of accounting accounts in a budgetary institution.

All business transactions carried out by the institution are drawn up by primary accounting documents. For accounting in an institution, registers are used that contain mandatory details and indicators. Forms of accounting registers, taking into account the specifics of the execution of the corresponding budget of the budgetary system of the Russian Federation, as well as the rules for their maintenance are approved by the body organizing the execution of the corresponding budget of the budgetary system of the Russian Federation.

The data verified and accepted for accounting of primary documents are systematized by the dates of the transaction (in chronological order), reflected in a cumulative way in the budget accounting registers:

Journal of transactions for the account "Cashier" No. 1;

Non-cash transactions journal No. 2;

Journal of transactions of settlements with accountable persons No. 3;

Journal of transactions for settlements with suppliers and contractors No. 4;

The journal of transactions with income debtors No. 5;

Journal of transactions of payments for labor No. 6;

Journal of transactions for the disposal and transfer of non-financial assets No. 7;

Journal for other transactions No. 8;

Main book.

Business transactions on these journals are reflected further in the tables.

Table 5 - Cash flow operations

Table 6 - Operations with non-cash funds

the name of the operation
Receipt of subsidies for the fulfillment of a municipal assignment
Receipt of income received by the institution from paid services
Institutional expenses paid: For wages
Accruals for wages
Communication services
Transport service
Utilities
Rent for the use of property
Works, services for the maintenance of property
Other works, services
other expenses
Increase in the value of fixed assets
Increase in the value of inventories

Table 7 - Settlement transactions with accountable persons

the name of the operation
The funds (advance) were transferred to the account for travel expenses: Daily allowance on business trip days


Accepted for accounting expenses on an advance report for a business trip: Daily allowance on business trip days
Transport services on business trip days
Accommodation on business trip days

Table 8 - Transactions with income debtors

Table 9 - Payroll transactions

Table 10 - Transactions on disposal and transfer of non-financial assets

the name of the operation
Receipt of material assets: Purchase of fuels and lubricants

Construction Materials
Write-off of material assets:
Spare parts, stationery, household goods
Construction Materials
Receipt of fixed assets: Fixed assets acquired by the institution
Fixed assets accepted for accounting
Depreciation accrued upon commissioning
Fixed assets written off due to depreciation

At the end of the year, account 0 109 00 000 "Expenses for the manufacture of finished products, performance of work, services" is closed at 0 401 20 000 "Expenses of the current financial year". On December 31 of each year, the amounts of accrued income (for the corresponding analytically accounts of account 0 401 10 000) and expenses (for the corresponding analytically accounts of account 0 401 20 000) are debited to account 0 401 30 000 “Financial result of previous reporting periods”. Such a write-off is made in the following order:

The credit balance on the corresponding accounts of the analytical accounting of account 0 401 10 000 "Income of the current fiscal year" (profit) is debited from the debit of these accounts to the credit of account 0 401 30 000;

The debit balance on the corresponding accounts of the analytical accounting of account 0 401 10 000 "Income of the current fiscal year" (loss) is written off on the credit of these accounts to the debit of account 0 401 30 000;

The debit balance on the corresponding accounts of the analytical accounting of account 0 401 20 000 "Expenses of the current financial year" is written off on the credit of these accounts to the debit of account 0 401 30 000.

These operations are reflected on the basis of the Certificate (form according to OKUD 0504833).

Entries in the transaction logs are made as the transactions are performed, but no later than the next day after the receipt of the primary accounting document, both on the basis of separate documents and on the basis of a group of similar documents. Correspondence of accounts in the journal of transactions is recorded depending on the nature of transactions on the debit of one and the credit of another account. Transaction logs are signed by the chief accountant and the accountant who compiled the transaction log. At the end of the month, the data on the turnovers on the accounts from the journal of transactions are formed into the general ledger. At the end of each month, the primary accounting documents related to the corresponding transaction logs are stitched in chronological order, stitched and numbered. The name of the institution, the name and the serial number of the folder are indicated on the cover; reporting period (year, month), starting and last numbers of transaction logs; shelf life, the number of sheets in the folder.

The inventory of property, financial assets and liabilities is carried out by the institution in accordance with the regulatory legal acts of the Ministry of Finance of the Russian Federation.

The reflection of operations in accounting by a budgetary institution is carried out in accordance with the Chart of Accounts for budgetary accounting.

Instructions for the use of the Chart of Accounts for budgetary accounting establish a unified accounting procedure. When conducting accounting in an institution, a list of typical correspondence of accounting accounts of a budgetary institution is applied.

The composition and responsibilities of a permanent commission for registering newly received fixed assets, writing them off the balance sheet due to their physical and moral deterioration, determining the useful life, determining the depreciation rates are approved by a separate annex to the order.

Accounting in a budgetary institution of especially valuable immovable and movable property, as well as other movable property, is organized in accordance with Instruction No. 174n.

Fixed assets can be recognized as property that will be used in the course of the institution's activities (when performing work (rendering services), for management needs. In this case, fixed assets include objects belonging to the institution on the right of operational management and being in operation, in stock, on conservation leased or received on lease (sublease).

Fixed assets (OS) are the property of the organization, used as means of labor, and with a period of use more than 1 year.

The useful lives of fixed assets (or main groups of fixed assets) are determined on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1 (hereinafter referred to as the Classification of Fixed Assets).

The specific useful life of an item of fixed assets (within the total period established for the depreciation group), as well as the determination of the useful life of an item of fixed assets is made based on the expected life of the item in accordance with the specifications or recommendations of manufacturers.

The decision of the commission is formalized by an act and approved by the head of the Institution.

Fixed assets are accounted for in rubles with kopecks. The unit of budget accounting for fixed assets is an inventory item. Each object, except for objects worth up to 3,000 rubles inclusive, as well as the library fund, jewelry and jewelry, regardless of value and whether it is in operation, in stock or on conservation, is assigned a unique inventory serial number, which is retained for the object for the entire period of his stay in the Institution.

Fixed assets are accounted for in accordance with the classification established by the All-Russian Classifier of Fixed Assets (OKOF).

In accounting, there are several ways to calculate depreciation.

In MBOU DOD "DYUSSH" Uralochka "depreciation is charged on a straight-line basis. The amount of accrued depreciation is determined by multiplying the original cost of the object by the depreciation rate.

When calculating the depreciation rate, it is necessary to know the useful life of the object (defined in the government decree “On the classification of fixed assets included in depreciation groups). The depreciation rate is defined as the division of a unit by its useful life.

During the useful life of an item of fixed assets, the accrual of depreciation is not suspended, except for cases of its transfer to conservation for a period of more than three months, as well as during the period of restoration of the item, the duration of which exceeds 12 months.

Depreciation on fixed asset items starts from the first day of the month following the month of acceptance of this item for accounting, and is made until the cost of this item is fully repaid or this item is written off from accounting or its disposal. Depreciation may not be more than 100% of the value of fixed assets. The useful life of fixed assets is determined when the objects are accepted for accounting in accordance with the classification of fixed assets included in depreciation groups established by the Government of the Russian Federation.

Depreciation on fixed asset items is terminated from the first day of the month following the month when the cost of the item is fully repaid or when this item is written off from the accounting records.

Accrued depreciation in the amount of 100% of the cost for objects that are suitable for further operation cannot serve as a basis for writing them off due to full depreciation.

Assessment of inventories (including purchased goods to be used for the institution's own needs) purchased for a fee is carried out at their actual cost, i.e. actual acquisition costs.

Write-off (release) of inventories is made at the average actual cost.

Fuel and lubricant consumption rates for operated road transport are established in accordance with the Order of the Ministry of Transport of the Russian Federation of March 14, 2008 No. AM-23-r. a separate appendix to the order.

Tax accounting is carried out in accordance with the Tax Code of the Russian Federation and other regulatory legal acts of the Russian Federation on taxation issues.

The procedure for maintaining separate accounting of budgetary and income-generating activities has been determined by including the type of activity code in the 18th category of the accounting account.

Determine the date of receipt of income, in the reporting (tax) period in which they took place, regardless of the actual receipt of funds, other property, work, services or property rights in accordance with Article 271 of Chapter 25 of the Tax Code of the Russian Federation.

Income for tax purposes from income-generating activities shall be recognized as the income of an institution received from legal entities and individuals from the sale of goods, works, services, property rights, and non-operating income in accordance with Articles 249, 250, 321.1 of Chapter 25 of the Tax Code of the Russian Federation.

When determining the tax base, income in the form of property received within the framework of targeted financing is not taken into account. At the same time, the institution keeps separate records of income (expenses) received within the framework of targeted financing.

Determine the date and procedure for recognizing expenses in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of their payment, as well as in the reporting (tax) period in which these expenses arose based on the terms of transactions in accordance with Article 272 of Chapter 25 of the Tax Code of the Russian Federation.

The costs of production and sale in accordance with Article 318 of the Tax Code of the Russian Federation are divided into direct and indirect. Direct ones include:

Material costs (medicines, disinfectants, food, fuels and lubricants, soft inventory, for the purchase of water, energy of all types spent for technological purposes, the purchase of works and services provided by third-party organizations, etc.);

Labor costs of personnel (salary, compensation payments, incentive payments) involved in the provision of services, the amount of insurance premiums, including the costs of compulsory pension insurance, used to finance the insurance part of the labor pension;

Amounts of accrued depreciation on fixed assets directly involved in the production process (provision of a paid service).

Establish that the amount of direct costs incurred in the reporting (tax) period for the provision of services is fully attributed to the reduction of income from production and sales of this reporting (tax) period without distribution to the balance of work in progress.

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses, incurred during the reporting (tax) period.

Expenses incurred in accordance with the execution of the FHD plan, formed and approved in the prescribed manner, are recognized as economically justified, associated with the conduct of the relevant activities, accepted for tax purposes in accordance with paragraph 1 of Article 252 of Chapter 25 of the Tax Code of the Russian Federation.

When writing off purchased inventories (raw materials, materials, goods, semi-finished products, components) to expenses, including when manufacturing products, performing work, rendering services for tax purposes, use the valuation method based on the average cost of inventories.

For tax accounting purposes, consider the property accounted for on the balance sheet in accordance with paragraph 1 of Article 256 of the Tax Code of the Russian Federation, with a useful life of more than 12 months and an initial value of more than 40,000 rubles, as depreciable property. Guided by the provisions of Articles 256 and 321.1 of Chapter 25 of the Tax Code of the Russian Federation on the property of an institution acquired in connection with entrepreneurial activity and used by it to carry out such activities, charge depreciation for tax accounting purposes based on the maximum useful life for the corresponding depreciation group (RF PP No. 1 of 01.01.2002, clause 3 of article 258 of the Tax Code of the Russian Federation). Apply the straight-line depreciation method in accordance with Article 259 of Chapter 25 of the Tax Code of the Russian Federation. When applying the straight-line method, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its initial (book) cost and the depreciation rate determined for this object.

For the purpose of determining the costs of paying for utilities, communication services, transportation costs, costs for all types of repairs of fixed assets (if the plan of financial and economic activities provides for financing of these costs), calculations are made in accordance with Article 321.1 Chapter 25 of the Tax Code RF, i.e. the adoption of such expenses to reduce income received from entrepreneurial activity and targeted financing is made in proportion to the amount of funds received from entrepreneurial activity in the total amount of income, including targeted financing.

The tax base is determined in accordance with clause 1 of Article 321.1 of Chapter 25 of the Tax Code of the Russian Federation “as the difference between the amount of income received from the sale of goods, work performed, services rendered, the amount of non-operating income (excluding value added tax and excise taxes on excisable goods) and the amount actually incurred expenses related to the conduct of commercial (entrepreneurial) activities ”.

Tax accounting is carried out using the software "1C Accounting", with the formation in printed form of tax accounting registers, in accordance with Art. 313-314 of the Tax Code of the Russian Federation. Sections of the purchase book and sections of the sales book, as well as tax registers are maintained in the prescribed form, using the 1C software for the purposes of generating a tax return.

2.3 Document flow for the income and expenses of the institution

In order to obtain prompt and reliable information, the list of documents, the procedure and terms for their submission to the accounting department by officials is regulated by the document flow schedule.

The primary documents checked and accepted for accounting are systematized according to the dates of the transaction in chronological order and are reflected cumulatively in the following accounting registers:

Journal of transactions No. 1 for the "Cashier" account;

Journal of transactions No. 2 with non-cash funds;

Journal of transactions No. 3 of settlements with accountable persons;

Journal of transactions No. 4 of settlements with suppliers and contractors;

Journal of transactions No. 5 of settlements with income debtors;

Journal of operations No. 6 of payroll calculations;

Journal of transactions No. 7 on disposal and transfer of non-financial assets;

Journal of operations No. 8 for other operations;

Logs of operations for authorizing budget expenditures;

Main book.

The institution forms and prepares the data of the accounting registers on a monthly basis. Transaction logs are signed by the chief accountant and the accountant who compiled the transaction log.

Accounting information is displayed and stored in machine and paper media in accordance with the legislation of the Russian Federation.

When storing accounting registers, it is necessary to ensure their protection from unauthorized corrections. Correction of errors in accounting registers is carried out in an authorized way, must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.

Primary documents, accounting registers, accounting and tax reporting are subject to mandatory storage for 5 years.

The reporting of the enterprise is a logical continuation of the financial accounting procedures and is a system of indicators characterizing the property and financial position of the organization at the reporting date. Reporting plays an important functional role in the system of economic information. It integrates information from all types of accounting and is presented in the form of tables, convenient for the perception of information by economic entities.

Accounting statements must comply with the following requirements: reliability, integrity, timeliness, simplicity, verifiability, comparability, economy, compliance with strictly established procedures for registration and publicity. The financial statements are drawn up on the basis of synthetic accounting data in the forms and in the amount approved by the Ministry of Finance of the Russian Federation.

Accounting budget statements are drawn up in accordance with the "Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budgetary system of the Russian Federation", approved by order of the Ministry of Finance of the Russian Federation No. 33n dated 23.12.2010.

Reporting is prepared for the following dates:

Monthly - the 1st day of the month following the reporting month;

The structure of the annual budget reporting includes the following reporting forms:

Ф.0503730 Balance sheet (Appendix D);

F.0503710 Information on the conclusion of accounts (Appendix D);

F.0503721 Report on financial performance (Appendix E);

F.0503737 Report on the implementation by the institution of the plan of financial and economic activities in the KFO (Appendix G);

Form 0503738 Report on the obligations undertaken by the institution;

F.0503760 Information about the main areas of activity;

F.0503760 Explanatory note.

3. ANALYSIS OF PERFORMANCE OF SUBSIDING SERVICES UNDER THE MUNICIPAL TASK AND FINANCIAL RESULTS

The implementation of services on a municipal assignment is the most important stage of the budgetary process, which implements the outlined forecasts, plans, programs. The efficient and economical use of budgetary allocations determines the possibility of implementing the priority provisions of the budgetary policy of the state as a whole, each constituent entity of the Russian Federation and a municipal formation.

Budget control is an integral part of financial and economic control, which is a set of measures taken by state bodies to verify the legality, expediency, effectiveness of actions in the formation, distribution and use of monetary funds of budgets of all levels, identifying reserves, increasing the flow of documents to the budget and strengthening financial and budget discipline.

Control is caused by the need dictated by both external and internal reasons - a budgetary institution cannot function without a real idea of its income and expenses, the time frame for their implementation, factors affecting their size, etc.

The principle of financial efficiency and economy begins to operate already in the preparation of the budget. The Budget Code of the Russian Federation requires forecasting the expected financial result, the effectiveness of the institution's activities at the very beginning of the reporting period. Institutions-budget recipients can predict the financial efficiency of their activities for the upcoming reporting period already when drawing up the FHD plan by conducting the necessary analysis in the formation of income and expenses. The FHD plan is the main financial document for the corresponding reporting period.

...

Regulations on the documentation of the trainer for accounting work

Non-standard situations: what to do In most cases, it is quite simple to draw up a document, since accounting is based on an even, equal distribution of working time for each employee. However, this order is often violated due to certain circumstances, for example:

If a colleague asks for time off, and the manager does not mind, then only the hours actually worked (in whole numbers) are recorded. Absence is indicated by the mark "I" or two digits "01".
If he is sick, then put "B", and at the bottom of the field are left blank.
Of course, the presence of a sick leave is a mandatory requirement for such a mark.
If a day off was planned, and the employee took it by agreement, in accordance with the current procedure, they put the designation "HB" (in the digital version, the code is "28"). There are times when the true reasons for the absence are temporarily unknown.

Working hours of trainers-teachers and its accounting: responds to the Ministry of Youth

TB (2-5 minutes), put in minutes in the bottom free line of the attendance record. The time of its holding is not included in the program of the lesson (it is held outside the schedule of hours) and is not summarized in the "Total" column.

Section - work plan for the month (plan training sessions, time distribution) - work plan

The plan for the current month is filled out in advance, no later than a week before its start.

The plan for the sections of sports training is drawn up by the coach on the basis of the calculated work plan for months for the year (clause 3.6), the focus and content of work in microcycles.

Training aids are distributed by days of the week, filled in in the order of their implementation according to parts of the TK (introductory, main, final).

Completing the timesheet for trainers-educators

UVR, then to the archive. - Entries are recorded neatly and legibly. - The magazine is filled with blue paste. - Filling in all columns in each section is required. Section 1 "training schedule" indicates the time and days of training (no later than the 31st day of the previous month). -the schedule in the journal must coincide with the schedule in the form submitted by the trainer-teacher to the deputy director for OIA and at the schedule stand approved by the director. - the schedule of classes is drawn up by the school administration, at the suggestion of the trainer-teacher, in order to establish a more favorable training regime, rest for the students, train them in general education and other institutions (the trainer-teacher draws up a schedule together with the deputy director for OIA and approves it by the director).

Sample filling out the form t-12 timesheet

Municipal budgetary educational institution of additional education for children "Children and Youth Sports School No. 2" group lessons in MBU DO DYUSSH №2 "Konstantinovsk 2017. This methodical development designed for trainers-teachers. The register of group lessons (hereinafter referred to as the journal) refers to the educational and pedagogical documentation of MBU DO CYSS No. 2.
It records the level of development educational programs, it can be used to judge the attendance of training sessions. This makes it possible to objectively assess the activities of the coach-teacher, and with higher control - the activities of the school.

General Provisions

The journal is a document of strict reporting, the maintenance of which is mandatory for every coach-teacher of MBU DO CYSS №2.

Time tracking of the trainer

Then you need to carefully cross out all the incorrect data. This is done with a horizontal bar. If erroneous information is contained in adjacent fields, a single line is crossed out. In this case, an appropriate entry must be made that explains the situation in detail, for example: It can be done on the nearest free field. Responsibility for Incorrect Maintenance Correct document maintenance is the direct responsibility of the company.

Otherwise, quite significant penalties may follow. It is interesting that in the Labor Code there is no article as such that establishes responsibility for the absence of a report card. However, in the Code of Administrative Offenses it is - this is Article 5.27.

Instructions for keeping logs of training sessions in dussh

Upon expiration of the deadlines for eliminating the deficiencies, an audit is carried out again. The journal is handed over by the trainer-teacher for verification to the deputy director for teaching and educational work on a monthly basis, in the fourth week according to the schedule of verification of educational documentation approved by the director. Upon the fact of checking the journal, the deputy director for OIA fills out the payroll of trainers-teachers, taking into account the monthly teaching load and the actual implementation of the monthly curriculum, is approved by the director and submitted to the accounting department.
The absence of a journal with the actual fulfillment of the curriculum in fact in a month, the presence of attendance by students of classes, does not entitle the trainer-teacher to remuneration.
The journal consists of the main sections:

Title page
Timetable of classes
General information
Annual plan for the distribution of hours by training sections and by months
Tracking attendance at training sessions and a monthly plan
Control test results (testing)
Organizational and methodological measures plan (OMP)
Registration of injuries and diseases of athletes
Safety briefing, fire safety
Results of work for the year
Inspection and inspection of work

Guidelines for keeping a trainer log
1. When filling out the journal, the coach can use school abbreviations.

Completing a report card at a sports school

Dates are written according to the schedule.

The presence of an athlete in the lesson is not marked with any sign, absence - (n), absence due to illness - (b), participation in competitions - (c), participation in training camps - (mc).

Absenteeism due to the athlete's illness is confirmed by a medical certificate; the renewal of the TK after illness is possible if there is a medical certificate that allows you to visit the TK.

At the end of each month, the coach counts the number of hours per month worked by the athlete who had missed classes, and in front of the name of the athlete in the far right column, puts the number of hours.

Here, information is recorded mainly about 2 forms of payment:

The actual salary (indicated by a 4-digit code 2000).
Vacation payments (denoted by the code 2012).

All amounts are debited from the so-called correspondent account - it will be the same, regardless of the type of payment. As usual, working hours are recorded taking into account the total number of days and hours. At the end of the document, all authorized employees put their signatures:

the person who maintains the document (if there is one)
HR representative;
the head of the unit.

Video instructions for filling out Video commentary on filling out: Additional sheet There are several cases when the timesheet itself will not be enough, since accounting involves recording additional information.

Report card at a sports school

Accounting for sports events and sports results

Country support:
Operating system: Windows
Family: Universal Accounting System
Purpose: Business automation

The main features of the program:

You will have a single customer base with all the necessary contact information

You will be able to store a photo of each client in the program

You can use club cards to identify customers

From each payment, a certain percentage can be credited to the client's card in the form of bonuses, which in the future can also be paid

You will use your premises rationally by scheduling classes electronically

In the program, you can track any subscriptions for a certain number of classes or for a certain period of time

If you sell or give out something along the way, you will also be able to keep accurate records on this.

Modern system to work with clients will help employees to complete all important tasks on time

If you have sales managers, their work and performance will also be covered by our program.

You will be able to observe how your client base is growing rapidly and attract new visitors with the help of modern opportunities programs

You will find out on which days of the week or day of the month you have the most customers, this will make it easy to manage the workload of each branch.

The system will show which of the clients brought you the most profit, and you can easily reward such visitors with a personal price list or bonuses

Each of your marketing decisions will be taken into account and analyzed by the number of new customers and payments

The report will show which of the customers did not fully pay for their purchases or which of the suppliers you have not yet fully settled with

Managers will be able to easily find out which of your clients has not appeared for a long time and immediately contact them

Reasons for leaving statistics will help you avoid churning your customer base

Your trainers and managers can be easily compared according to various criteria: number of clients, classes delivered, profit and productivity.

You will find out to which trainers clients are re-enrolled more often, and who can lose your visitors

Piecework wages of coaches are easily calculated automatically, taking into account personal rates

For each employee or branch, you can find out the dynamics of the growth of visits and subscription sales for any period
You can find out all the statistics on clients, subscriptions and trainers for any convenient period of time and evaluate the dynamics using visual reports

You will receive full statistics on the goods sold or issued for classes

The program will show any movement of goods and balances for each warehouse and branch for the specified period

You will find out which products are in high demand

The system will help you analyze the profit from the sale of each product

Data on all refunds for any period will always be at your fingertips

Thanks to the statistics of requests for goods that are not in the assortment, you will be able to make an informed decision about expanding your range.

The program will tell you what products need to be purchased and will automatically generate an application

By analyzing unsold goods, you can optimize warehouse resources

The forecast of the supply of goods will help you to always have the right number of the most popular positions

The purchasing power report will show the financial capabilities of your customers depending on each branch

All financial movements will be under your complete control. You can easily track what you spend the most money on for any period

Analysis of payments by the values you need will help you make a decision to increase or decrease prices for subscriptions and goods

A clear visualization of the dynamics of profit will help you to easily analyze the activities of the company's profitability

Integration with the latest technology will allow you to shock customers and deservedly gain the reputation of the most modern company

Payment
terminals

Reserve
copying

Application
for staff

Application
for clients

You can quickly enter the initial data required for the program to work. For this, a convenient manual input or import of data is used.

The interface of the program is so easy that even a child can quickly figure it out

Language of the basic version of the program: РУССКИЙ

You can also order the international version of the program, in which you can enter information in ANY LANGUAGE of the world. You can even easily translate the interface yourself, since all the names will be placed in a separate text file.

Sports schools are specialized organizations for training children in various sports specialties. In the future, they will become excellent athletes, coaches and teachers.

Accounting in sports school, as a rule, comes down to monitoring the progress of students, accounting for visits, accounting for the employment of various classrooms, monitoring handouts, the schedule of students and teaching staff, and many other processes. All this takes a lot of time for sports school employees and can sometimes lead to confusion in the schedule or lack of space for holding sporting event due to the lack of a competent planning system.

In order to keep high-quality records in a sports school, you need to understand that the times when it could be kept on paper have long since sunk into oblivion and you need to find other tools to optimize the accounting and economic activities of the organization.

Such a tool for accounting in a sports school may well be an automated accounting program in a sports school, the Universal Accounting System (USU). This software is well known not only in the Republic of Kazakhstan, but also abroad as an inexpensive software for accounting of excellent quality with an easy-to-use interface, the ability to save information for a long time and a wide range of functions and capabilities.

The program can be used by:

Sport Club,
center or hall

Fitness club
or center

Exercise
hall and rocking chair

Sports
wellness
complex or center

Sports
entertaining
club

Tennis
court

Sports
federation

Sport school,
section or
organization

Centre
aerobics
and shaping

Billiard
club

Boytsovsky
club

Ice rink,
roller club

Sports
tournaments and
competitions

Sports complex
or object

Athletic
Hall

Child
club

Shop
sports
goods

Any other
organization

Video of the program for accounting in a sports school

By watching the following video, you can quickly familiarize yourself with the capabilities of the USU program - the Universal Accounting System. If you do not see the video uploaded to YouTube, be sure to write to us, we will find another way to show the demo video!

Control and management capabilities of a sports school

After downloading the demo version of the accounting program at the sports school Universal Accounting System, you can always independently view its functionality;
The technical support of accounting software at the USU sports school is carried out at the highest professional level;
After installing the accounting system in the USU sports school, our technical specialists will train the sports school personnel to work in it;
For each license purchased by a sports school, we provide 2 hours of free technical support for the accounting program;
The software for accounting at the USU sports school is launched from a shortcut installed on your computer;
In addition to the unique password, the software for accounting in the USU sports school assumes the protection of information using the "Role" field, the value of which is filled in depending on the duties of the school employee;
With the help of the accounting program in the USU sports school, you can track the time spent on each operation;
At the bottom of the accounting system screen, there are tabs for open windows, which allows you to quickly switch between them;
All students of the sports school can be seen in a specialized directory, where comprehensive contact information about each of them will be stored. Here you can attach a student's photo;
With the help of the system for accounting in the USU sports school, the control of attendance at classes will become simple and visual;
In the absence of a student in the classroom, you can always find out the reason and indicate it in the student's personal card in the accounting program at the USU sports school;
All history entered into the USU system is stored in it for an unlimited time;
With the help of the accounting system in the sports school, the Universal Accounting System, you can set the schedule for each class and, if necessary, adjust it;
A very important feature of the Universal Accounting System program is the ability to draw up a schedule separately for each room of the educational institution, which will help plan their employment at any time;
Using SMS-mailing, the teacher will be able to notify the parents of the students about the upcoming parent meeting;
Software for accounting in a sports school Universal Accounting System will allow teachers to draw up a curriculum and monitor its observance;
USU will allow you to control the issuance and return of various handouts, textbooks, teaching aids, sports equipment, etc.
For each teacher and trainer, the accounting program at the USU sports school will make it possible to draw up a work schedule;
To track working hours, the USU will help launch a card attendance system at a sports school for the teaching staff or in order to control attendance and safety for students;
A specialized USU module for maintaining material accounting in a sports school will allow you to track the location of each asset at a required point in time or for a selected period. In addition, thanks to the USS, the process of inventorying of balances will become much faster;
In the module of the accounting program at the sports school of the USU "Finance" you can find many convenient reports reflecting the past and current situation of the educational institution;
The sports school accountant will be able to very quickly calculate and calculate the salaries of employees, as well as check the result;
The work of the director of a sports school is carried out in the "Management" module. Now he will not have to wait long for various reports from subordinates - with the help of the accounting program at the sports school, he will be able to form them on his own and in the most visual form see the results of the activities of the educational institution, its advantages and weaknesses, data on the best teachers and the most demanded extracurricular activities, and others. ... Using this information in future work, the headmaster will be able to take measures to make the school more prosperous, and the learning process more attractive and interesting for her students.