KVR and KOSGU are special ciphers that are necessary for the work of public sector accountants. Let's talk about the changes in 2019 in the use of expense type codes (KVR) and the classification of operations of the general government sector (KOSGU).

New provisions are established in the Order of the Ministry of Finance dated 06/08/2018 No. 132n (as amended on 11/30/2018) regarding the formation of budget classification codes. Now, budgetary and autonomous institutions are required to apply the new procedure when determining CWR for all transactions.

The rules for the formation of KOSGU have also been changed - a new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). Working according to the old rules is unacceptable!

Recipients of budgetary funds, such as the main managers of budgetary funds (GRBS), state, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with the requirements of the law. The list of requirements and rules for the use of special codes that determine the corresponding values ​​of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.

For specialists, this means that state (municipal) expenditures and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.

Since 2019, the procedure for applying the CSC and KOSGU has been changed!

Basic concepts of CWR and KOSGU

Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of general government transactions is part of the classification of the account, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.

Since 2016, KOSGU has not been used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it for institutions and organizations of the public sector when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budgetary accounting is enshrined in Order No. 162n of the Ministry of Finance (as amended on March 31, 2018).

OSGU classification is the following groupings:

• 100 - income;
• 200 - expenses;
• 300 - receipt of non-financial assets (NA);
• 400 - disposal of NA;
• 500 - receipt of financial assets (FA);
• 600 - retirement of FA;
• 700 - increase in liabilities;
• 800 - reduction of liabilities.

Previously, KOSGU was used in the structure of the budget classification code (BCC), since 2015, in terms of costs, this code has been replaced by a code for types of expenses.

Very often the question arises: CWR - what is it in the budget? It is part of the CSC classification, hence part of the account. It includes a group, a subgroup, and an expense type element. Almost every accountant tries to independently figure out what CWR is in the budget, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenditures.

CWR is represented by the following groups:

• expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, state institutions, management bodies of state non-budgetary funds;
• purchase of goods, works and services to meet state (municipal) needs;
• social security and other payments to the population;
• capital investments in objects of state (municipal) property;
• intergovernmental transfers;
• provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
• service of the state (municipal) debt;
• other appropriations.

Special cases in the application of KOSGU and CWR in 2019

The reflection in 2019 of some expenses for KOSGU in accounting has changed. Legislators introduced completely new codes, for example, to reflect receipts. The names of the old encodings have also been changed and the values ​​of the existing ones have been expanded.

So, for example, a new KOSGU 266 was introduced, which should include social benefits and compensations provided to the staff of a state (municipal) institution in cash. What should be attributed to these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, an allowance paid at the expense of the employer. Also, this code must include a monthly allowance for caring for a child up to three years old (in the amount of 50 rubles). All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.

Officials from the Ministry of Finance brought to the user a separate Letter dated 06/29/2018 No. 02-05-10 / 45153, which reflects the methodological recommendations for the application of the new KOSGU.

Also, in the practice of procurement for several CWRs, questions arise with the correct reflection of codes, which is determined by the application of the classification. For this case, digits 34-36 of the procurement identification code are formed in a special way: “0” is put in 34-36 digits if these expenses are subject to reflection for several CVRs.

table of correspondence

Since the CWR is a larger grouping than KOSGU, in order to simplify the application of the corresponding codes, the Ministry of Finance approved a correspondence table. A comparison of CWR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in the table. The document contains the latest changes that should be applied in 2019.

Liability for violation

It is worth separately designating the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrect reflection of CWR and KOSGU in the accounting of institutions directly depends on their type.

For example, if a public institution makes a mistake, and the business transaction is reflected in the wrong CWR, controllers have the right to recognize such a mistake as misuse of budget funds. For violations of this nature, administrative liability is provided for under Article 15.14 of the Code of Administrative Offenses.

With budgetary institutions, things are different. So, in the agreement on bringing the subsidy to the implementation of the state or municipal task of the CWR, it is not indicated. Therefore, the budgetary organization determines the encodings on its own. And it is impossible to attract a state institution for misuse with the wrong choice of CWR. However, the wrong code will be reflected in the reporting - and this is already a violation of the rules for accounting (Article 15.11 of the Code of Administrative Offenses) and reporting (Article 15.16.6 of the Code of Administrative Offenses).

The correct use of CPS - classification signs of accounts, popularly known as BCC - can significantly reduce the number of errors when filling out regulated reporting in the "1C: Accounting of a state institution" configuration. Forms such as 769 and 710 are directly dependent on the chosen CPS. If you keep records according to the rules during the year, then at the end of the year, reporting will not be a problem.

KPS in 1C configurations are divided into:

• KRB - "consumable KBK";
• KDB - "profitable KBK";
• CIF - "settlement CBC"
• gKBK - indefinite (used at the end of the year and temporary disposal).

Each CPS consists of 17 digits. The first four digits are section, subsection. The last three categories are the classification of income (KVD), expenses (KVR).

The use of CPS is regulated by Instructions 174n and 162n. Some accounts use only one CPS and no other. For example, for account 304.01 "Settlements on funds received under temporary disposal", it is legal to use only a CPS of the gKBK type, consisting of all zeros. For other accounts, you can use different types of CPS, depending on the offsetting account or purpose.

In this article, we want to create a brief memo for an accountant. Of course, this article is not an instruction on budget accounting. It can only facilitate the choice of one or another type of CPS, depending on the accounts.

So let's get started.

• Accounts of group 100 "Non-financial assets", namely accounts 101-105, 111, 114 - Type of CPS: KRB. zeros are indicated in 5-17 digits. those. the composition of the CPS includes only an indication of the section, subsection. The rest of the fields are not filled. Although, in practice, in some institutions, higher authorities make it recommended to form balances at the beginning of the year for non-financial assets at "zero BCC", and use "expenditure BCC" during the year. Thus, the write-off and movement of "last year's" assets should take place at zero BCC, and the inflow and movement of this year's assets should be at expense BCC. At the end of the year, again, all balances on account CBCs are transferred to zero. In our opinion, this is extremely inconvenient, primarily because of the confusion during the year - the current balances "hang" on different CPS. Well, and an increase in turnover due to the transfer of balances through the CPS at the end of the year.
• Accounts of group 201 "Institutional funds" (except for 201.35) - Type: CIF. All zeros, no section, subsection. For these accounts, accountants also often use different CPS: they are divided into sections / subsections and use "tails" 510, 610 "Receipts to / Disposals from accounts". The last option - the use of CIF analytical groups for accounts 201 - is highly discouraged. At the end of the year, balances on cash receipts will appear in the General Ledger in black, and expenses will appear in red. Agree, such a General Ledger will not cause approval from any verifier. Therefore, with accounts 201 we recommend using the "zero" CIF.
• Account 201.35 "Money documents", although it is included in group 201 "Institutional funds", but uses a different kind of CPS. Type: KRB. 1-4 category - section, subsection. Remaining zeros.
• Check 201.06 "Settlements with the founder" involves the use of the KDB type with all zeros. Although the instructions indicate that 210.06 should use a zero KDB only with a CFA of 4. For other CFAs, you can use a KDB of 180, but still we recommend that you indicate a zero KPS for all types of financing.

Separately, it is necessary to analyze the use of CPS in accounts 401.10 "Incomes of the current financial year" and 401.20 "Expenses of the current financial year".

Account 401.10 must use the same CPS as the offsetting account if the correspondent account uses "income BCC". So, for example, in the posting of accrual of income from the provision of services Dt 205.31 Kt 401.10, the credit CPS will be the same as the debit CPS - KDB 130.

An exception to this rule are postings with "expenditure" correspondent accounts. For example, writing off the residual value of fixed assets Dt 401.10 Kt 101.XX. At account 101.XX, as we mentioned above, KPS of the KRB type. At account 401.10, the type of KPS is always KDB. Therefore, in this case, the rule of identical CPS does not apply. The choice of KPS at account 401.10 in correspondence with expense accounts is determined by KOSGU account 401.10. So in our example about writing off the residual value, the posting from KOSGU looks like this: Dt 401.10.172 Kt 101.XX.410. With KOSGU 172 and correspondent accounts 101, 104, account 401.10 uses KPS of the KDB type, 15-17 categories - 410 "Decrease in the cost of fixed assets." With KOSGU 172 and correspondent account 105, account 401.10 uses KPS of the KDB type, 15-17 digits - 440 "Decrease in the cost of inventories."

At the same time, when using KOSGU 180, for example, with the gratuitous receipt of fixed assets, the KPS at account 401.10 will be with the analytical group 180.

At the account 401.20 type of KPS is always KRB . He will depend on KOSGU and is mainly copied from the KPS correspondent account. It is worth noting that in case of correspondence 401.20 with accounts 101-105, the KPS will be with KVR 000.

Well, let's summarize the article with a brief table, which will be a memo for the accountant.

Accounts 101-105, 111, 114	Type of KRB. zeros are reflected in 5 - 17 digits, i.e. KPS of the form - section, subsection, the rest are zeros.
Accounts of group 201 "Institutional funds" (except for 201.35)	Type of CIF. All zeros, no section, subsection.
	Type of KRB. Section, subsection, remaining zeros.
Accounts of group 204 "Financial investments"	Type of KIF, KRB. All zeros, no section, subsection.
	Kind of KDB. 15-17 categories of KPS - 410
	Kind of KDB. 15-17 categories of KPS - 420
	Kind of KDB. 15-17 categories of KPS - 430
	Kind of KDB. 15-17 categories of KPS - 440
	Type of CIF. All zeros, no section, subsection
	Type of CIF. 1-4 category - section, subsection. 15-17 - 510 "Receipt to budget accounts"
Account 210.06 (according to KFO 4)	Kind of KDB. All zeros.
	Type gKBK. All zeros.

Account 401.10.172 (KFO 4)		Kind of KDB. All zeros.
Account 401.10.172	Accounts 101, 104	Kind of KDB. 15-17 digits of the KPS - 410 (or zeros)
Account 401.10.172		Kind of KDB. 15-17 digits of the KPS - 440 (or zeros)
Account 401.20.211		Type of KRB. KVR 111, 131
Account 401.20.212		Type of KRB. KVR 112, 133, 134
Account 401.20.213		Type of KRB. KVR 119, 139
Account 401.20.231

31.01.2018

Formation of account numbers of the working chart of accounts of budgetary and autonomous institutions in 2017 in the 1C program

On January 1, 2017, clause 21.1 (introduced by order of the Ministry of Finance of Russia dated 06.08.2015 No. 124n) of the Instructions for the Application of the Unified Chart of Accounts of Accounts, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, came into force, hereinafter - Instruction No. 157n, according to which the account number of the chart of accounts for the accounting of budgetary institutions, the chart of accounts for the accounting of autonomous institutionsregardless of its economic content in digits from 1 to 4 includes the code of the section, the code of the subsection of budget expenses.

Recall that from 01.01.2016, the account numbers of the working chart of accounts for accounting of budgetary and autonomous institutionsdepending on their economic content must also contain in 15 - 17 digits an analytical code for the type of receipts - income, other receipts, including from borrowings (sources of financing the deficit of the institution's funds) (hereinafter referred to as receipts) or an analytical code for the type of disposals - expenses, other payments, including repayment of borrowings (hereinafter referred to as disposals), corresponding to the code (component of the code) of the budget classification of the Russian Federation (analytical group of the subtype of budget revenues, code of the type of expenses, analytical group of the type of sources of financing budget deficits). Zeros may be indicated in 5 - 14 digits, unless otherwise established by the Accounting Policy of the accounting entity.

Formation of classification features of accounts

To generate account numbers with such a structure in the directoryprogram "1C: Accounting of a state institution 8" provides a newviewclassification attribute of the account -AU and BU, as well as propsRefinement of the indicator , which allows you to specify the type of directory to determine the type of the last three digits of the CPS (digits 15 -17). The clarifying indicator can take one of the following values:KRB, KDB, CIF or gKBK.

In ranks 1-4 of the KPS typeAU and BUsection code, subsection code of budget expenses are indicated.

Bits 5 - 14 can contain a code from an arbitrary classifierAnalytical code of KPS

If additional analytical codes are not used in the institution, the requisite CPS Analytical Code can be omitted.

In accordance with the clarifying indicator (KRB, KDB, CIF)in digits 15-17 the code of the type of expenses is indicated,

Code of the analytical group of the budget revenue subtype or

Code of the analytical group of the type of sources of financing the budget deficits of the budget classification of the Russian Federation.

When recording a CPS, it will be assigned a code formed from the components specified in the attribute groupThe composition of the classification feature forms KPS.

Recall that in the formKPSmust be specifieddate of commencement of the CPS . For CPS type AU and BUshould indicate "01.01.2017".

CPS for cash accounts

According to subparagraph "c" of paragraph 2.1 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n "On amendments to some orders of the Ministry of Finance of the Russian Federation in order to improve budget (accounting) accounting and reporting" (hereinafter - Appendix 2 to Order No. 209n ) Clause 2.1 of the Instructions for the Application of the Chart of Accounts for Accounting of Budgetary Institutions, approved. By order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), paragraph 9 was supplemented with the following content: “According to the analytical accounting accounts of account 020100000 “Cash of the institution”, zeros are reflected in 15-17 digits of the account number.” A similar addition was made by Order No. 209n to paragraph 3 of the Instructions for the Application of the Chart of Accounts for Accounting of Autonomous Institutions, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n, hereinafter - Instruction No. 183n.

To generate account numbers for the group of accounts 201.00 "Institutional funds" in the formKPSCIF and the codesection and subsection.

If necessary, you can specifyanalytical code KPS .

It should be noted that if there is no special need, for the accounts of group 201.00 "Cash of the institution" it is recommended to create only one CPS, which will be automatically substituted in all documents.

KPS for account 304 01 "Settlements on funds received in temporary disposal"

According to subparagraph "e" of paragraph 2.1 of Appendix 2 to Order No. 209n, paragraph 2.1 of Instruction No. 174n was supplemented with paragraph fourteen of the following content: "According to the analytical accounting accounts of account 030401000" Settlements on funds received in temporary disposal "zeros are reflected in 1 - 17 digits of the account number ". A similar addition was made by Order No. 209n to paragraph 3 of Instruction No. 183n.

To generate an account number 304.01 in the formKPSit is enough to indicate the specification of the indicatorgKBK. The rest of the details are not required. When writing the CPS, it will be assigned a code in the form of 17 zeros.

In the directory listClassification signs of accounts (CPS) "1C: Accounting department of a state institution 8" (version 1) a new column has appeared in which for KPS of the formAU and BUthe indicator is clarified.

Formation of the articles of the FCD Plan for 2017

In order to reflect the planned appointments for income and expenses, budgetary and autonomous institutions in the program "1C: Accounting of a state institution 8" enter the articles of the FCD plan into the directory.

In directory itemsIncome plan items (disposals) for articles of the form KRBit suffices to indicatecodessection and subsection, type of expenses andKOSGU.

Analytical code of KPS , which is used to conduct analytics in accordance with the Accounting Policy of the institution.

Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by order of the Ministry of Finance of Russiadated July 28, 2010 No. 81n, as amended on 29.08.2016 No. 142n, hereinafter referred to as the Requirements for the FCD Plan, do not contain a requirement to reflect income and sources in the FCD Plan according to the analytical codes of subtypes of income and sources. According toclause 8.1 of the Requirements to the FCD Plan in Table 2 in column 3, lines 110 - 180, 300 - 420 indicate the codes for classifying operations of the general government sector, lines 210 - 280 indicate codes for the types of budget expenditures.

To reflect planned indicators on accounting accounts in the elements of the directoryIncome plan items (disposals) for articles of the form KDB (KIF) besides codesection and subsection of the classification of expenses, it is necessary to indicate the codes of the analytical group of the subtype of income (sources) andKOSGU.

If necessary, you can specify a code from an arbitrary classifierAnalytical code of KPS , which is used to conduct analytics in accordance with the Accounting Policy of the institution.

Changing the Structure of the Institution's Working Chart of Accounts

To form in the program "1C: Accounting of a state institution 8" account numbers with a new structure inaccounting policy budgetary (autonomous) institutionon the date"01.01.2017" should be indicatednewStructure of the Working Chart of Accounts(props RPM structure forms Accounting policy of the institution ), in which for eachCFDmust be installedKPS type " Classification of AU and BU ".

Then, on January 1, 2017, it is necessary to transfer the balances to the CPS, including in bits 1-4 the section code, the budget expenditure subsection code.

Transfer of CPS balances to 01/01/2017

From January 1, 2017, new CPS must be applied in all account numbers of the Working Chart of Accounts. Therefore, as of January 1, 2017, it is necessary to carry out the transfer of CPS balances for all accounts of the Working Chart of Accounts for Accounting of Budgetary and Autonomous Institutions.

According to the technology implemented in the program "1C: Accounting of a state institution 8", in order to keep records in the new financial year in accordance with the budget classification codes established for 2017, and the requirements for the formation of account numbers in 2017, it is necessary to carry out the transfer of balances to new KPS by dateDecember 31, 2016 of the year.

Up to this point, all operations of 2016 should be entered into the program, which should be reflected in the report for 2016.

Regulated accounting registers for 2016 must be formed - transaction logs, general ledger, printed and / or saved to a file, signed.

Then operations on reformation of balance are made out - closing of year is carried out. Again, transaction logs are formed and the general ledger, already taking into account the reformation, is printed or stored in the archive.

At this stage, it is advisable to make an archive copy of the infobase - designed to generate reports before transferring account balances.

And in conclusion, performedinter-reporting period operations - on the transfer of balances for outdated CPS, which must be issued by the Accounting certificate (f.0504833 ) and are also reflected in the accounting registers of the interreporting period.

The transfer of balances by CPS should be performed in a copy of the database so that the original database is preserved.

The following documents are used to transfer balances from CPS to BGU1 (menu "Service - Service - Documents for the transfer of balances by CPS" of the main menu of the program, interface "Full" ):

Transfer of balances through the CPS;

Transfer of KPS balances for accounts of advances and settlements with suppliers;

Transfer of KPS balances for item accounting accounts;

Transfer of KPS balances for fixed asset accounting accounts;

Transfer of CPS balances for settlement accounts with buyers.

We recommend usingAssistant "Transfer of balances by KPS" (menu "Tools - Service - Transfer of balances by CPS" ).

BSU2 uses the universal document "Transfer of balances through the CPS " (section "Accounting and reporting", the command of the navigation panel "Transfer of balances" of the group of commands "Scheduled operations" ).

You should first create a CPS in terms of:

Income,

expenses

Sources of funding.

Creation of work accounts

When creating working accounts (accounts of the Working Chart of Accounts of an institution) and choosing a CPS, a restriction is set in the documents according to the Accounting Policy of the institution.

Reflection of 2017 operations

It should be noted that when applying the CPS of the form "Classification of AU and BU ", as well as before when using CPS of the form "Budget classification ”, all transactions in 2017 should be reflected in accordance with Appendix 2 “The procedure for including the budget classification code of the Russian Federation when generating a budget accounting account number” to the Instructions for the Application of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (as amended by the Order No. 209n), taking into account the provisions of clause 2.1 of Instruction No. 174n, clause 3 of Instruction 183n as amended by Order No. 209n.

Registration of settlement and payment documents by budgetary and autonomous institutions

In settlement and payment documents issued by budgetary and autonomous institutions in 2017, the budget classification code is formed in the same way as in 2016.

Clause 5 of the Procedure for conducting cash transactions with the funds of budgetary institutions by the territorial bodies of the Federal Treasury, approved by Order of the Federal Treasury No. 11n dated July 19, 2013 (as amended on October 14, 2016), hereinafter referred to as Procedure No. institutions for cash payments (cash receipts) is carried out according to the codes for the types of expenses for the classification of budget expenditures (KOSGU codes) (as amended by the Order of the Treasury of Russia dated December 30, 2015 No. 28n).

The program implements the setting for the output of the budget classification code in printed and electronic forms of settlement and payment documents.

Setting up the formation of a budget classification code for budgetary and autonomous institutions is carried out in the directory "Personal accounts"by checking the checkbox""

BGU1 - bookmark "Additional information and settings ",

BSU2 - group " Settings for generating, printing and exporting invoice documents ".

With the checkbox "Do not display section, subsection code (for AU and BU) "The budget classification code in printed and electronic forms of settlement and payment documents will be displayed only in terms of the type of expenditure (analytical group of subtype of income or sources of financing deficits).

Published on 04/04/2017 14:37 Views: 17572

Starting from 2017, the budget classification instruction for budgetary and autonomous institutions has changed, according to which the first four characters in the CPS (account classification attribute) contain the section code and subsection code of budget classification expenses. In this regard, changes have been made to 1C: Accounts department of a state institution 8 edition 1.0. Let's consider them in more detail in this article.

So, in order to switch to a new instruction, you need to make changes to the accounting policy. We go to the directory "Institutions"

In the accounting settings, select the "Accounting policy" section.

We go to the section of the field "RPS Structure", change the name. You can put any convenient for you or take from the picture below. And we change the type of CPS by choosing "Classification of AC and BU".

After that, we save the changes and set the start date for the accounting policy - from January 1, 2017.

After the necessary settings have been made in the accounting policy, we go to the KPS directory.

Adding a new element

Select the type of indicator - "AU and BU".

After that, the “Subsection Refinement” field appears, in which we select the desired type of CPS.

After you have created all the necessary CPS, you need to create working accounts. Basically, you will create them already in the process of work, because it is impossible to immediately predict which accounts you will need in the future, and it makes no sense to create accounts for everyone in a row. Below I will show you how to create working accounts.

Let's go to the chart of accounts.

Go to the "Working Accounts" tab and click "Add"

We select the account, CFO and KPS from the list that we created earlier, and click "OK". A work account has been created.

That's all for creating new KPS from 2017 and setting up a working chart of accounts. If you need more information about working in 1C: BGU 8, then you can get our collection of articles on.

In the program "1C: Accounting of a public institution 8", edition 2.0, the first 17 digits of the account number of the working chart of accounts of the institution's accounting (hereinafter referred to as the working chart of accounts) are an unbalance measurement of the accounting register KPS directory type.

Important!

In the directory Classification signs of accounts (CPS) you should indicate the items of expenditure approved by the estimate (FHD plan), items of income, as well as the necessary codes for sources of financing the budget deficit administered by the institution.

3.17.1. Handbook "Classification signs of accounts (CPS)"

Directory Classification signs of accounts (CPS) designed to store 17-bit budget classification codes income, departmental, functional classification of budget expenditures, classification of sources of financing the budget deficit or arbitrary classifier(can be used by budgetary and autonomous institutions), for which transactions must be reflected by all institutions, the accounting of which is maintained in the information base of the program "1C: Accounting of a state institution 8", edition 2.0.

To view the guide Classification signs of accounts (CPS) follows in section Setup and administration select navigation bar command Classification signs of accounts (CPS).

The directory is used to form digits 1-17 of the account number of the working chart of accounts of the institution.

Specified in the directory KPS codes are included in the accounting account number in the form of a prefix (digits 1–17) and are reflected in primary documents and accounting registers.

The type of classifier that will be used in the formation of accounts of the working chart of accounts - budget or Arbitrary, is determined by the structure of the working chart of accounts chosen in the accounting policy of the institution.

Before starting to keep records in the directory, you should indicate the items of expenditure for which the institution is financed, the items of income administered by the institution, as well as the necessary codes for the sources of financing the budget deficit from which the institution is financed.

To close accounts budgetary accounting at the end of the year - the formation of postings in correspondence with account 401.30, you should enter the KPS, in which the first 3 digits are the chapter code, and the rest are zeros.

Directory KPS- multilevel, CPS can be combined into groups.

The list of budget classification codes used in accounting by a particular institution is determined by the current law on budget classification for a certain period, the list of analytical codes by classification of receipts and disposals is also determined by the accounting policy of the institution for a certain period. In this regard, the elements of the guide Classification signs of accounts (CPS) have a period of validity, which is determined by the date of entry into force of the current order on budget classification, the FCD plan.

3.17.2. Entering the classification attribute of the account (CPS)

Each element of the directory is a specific item of expenditure, income or sources of financing the budget deficit.

To enter a new element, press the button Create(key Ins).

In the element form that opens, fill in the details in the following order.

Indicator type- the type of the classification attribute of the account, determines the structure of the first 17 digits of the working account number.

View indicator can take the following values:

• 
  gKBK- code of the chapter according to BC, zeros are indicated in 4-17 digits;
• 
  KRB- code of the main manager of budget funds, code of the section, subsection, target item and type of budget expenditure;
• 
  KDB- code of the chief administrator of budget revenues, code of the type, subtype of budget revenues;
• 
  CIF– code of the chief administrator of sources of financing the budget deficit, code of the group, subgroup, article and type of source of financing the budget deficit;
• 
  Arbitrary– any 17-bit code.

Depending on the type of CPS, the compound budget classifiers, from which the code KPS (group of details).

Attributes group The composition of the classification feature visible only when a measure type other than Arbitrary.

The code– 17-digit CPS code, which will be included in the working account number.

The CPS code can be entered as a line of text or selected from classifiers, the list of which is determined view KPS.

Depending on the selected type of CPS, a list of budget classifiers is provided, from which the CPS code is formed.

3.17.2.1 Formation of the CPS code by choosing from budget classifiers

The choice of values ​​from the classifiers should be performed strictly in the order of the classifiers.

After selecting the position of the classifier, its name will be displayed next to the selected code, and its code will be written in the appropriate digits code KPS.

Name- conditional name of the item of expenses (income, sources). Used to quickly select the desired article from the directory.

The name is automatically filled in according to the name of the last selected classifier. Therefore the field Name should be changed after selecting the values ​​of all classifiers.

The code is set automatically, based on the selected classifier values.

the date of the beginning and expiration date actions of the KPS are determined by the dates of the beginning (end) of the action of the constituent elements of the classifiers.

Consider the procedure for filling out the details of the CPS card, depending on the type of classifier.

3.17.3. Entering the CPS of the "Budget" type

3.17.3.1 Formation of zero CPS

To close accounts budgetary accounting at the end of the year - the formation of postings in correspondence with account 401.30 “Financial result of past reporting periods” should be entered by the KPS, in which the first 3 digits are the chapter code, and the rest are zeros.

To do this, select the type of classifier gKBK and indicate chapter selection from the directory.

In props The code a code will be generated, the first three digits of which are the code of the selected chapter, and the remaining digits are zeros.

A zero CPV can be used during the transition period to record transactions on funds from income-generating activities.

3.17.3.2 Generation of income classification code (KDB)

To form a prefix of accounts for which you need to keep records in the context of income classification, select indicator type KDB.

In the program "1C: Accounting of a state institution 8", edition 2.0, the classification of income is represented by four directories:

• 
  Chapters by Budget Classification,
• 
  Groups, subgroups of KDB,
• 
  Articles, sub-articles of the KDB,
• 
  Subtypes of KDB income.

When choosing a type KDB specific articles of the respective income classification classifiers must be indicated to form the digits 1-17 of the working account number in accordance with the income classification structure.

If zeros are indicated in the corresponding digits of the income classification code, for example, the code does not contain a subtype of income, the corresponding group attribute The composition of the classification feature

Write and close

Similarly, all items of income that the institution administers should be entered.

3.17.3.3 Formation of the code of budget deficit financing sources (CIF)

To form a prefix of accounts for which you need to keep records in the context of the classification of sources of financing budget deficits, you should select the type of indicator CIF.

In the program "1C: Accounting of a state institution 8", edition 2.0, the classification of sources of financing budget deficits is represented by four directories:

• 
  Chapters by Budget Classification,
• 
  Groups, subgroups of CIF,
• 
  CIF Articles,
• 
  Types of CIF sources.

When choosing an indicator type CIF specific articles of the relevant classifiers must be indicated to form categories 1–17 of the working account number in accordance with the structure of the classification of sources of financing budget deficits.

For example, to generate working accounts of account 201 00 “Institutional funds”, you need to enter the CIF code 000 01 05 02 01 01 0000 510 “Increase in other balances of federal budget funds”.

To do this, you need to specify the main manager of funds and fill in the remaining necessary details of the group of details The composition of the classification feature.

If zeros are indicated in the corresponding digits of the classification code for sources of financing budget deficits, for example, the code does not contain the type of source, the corresponding attribute of the group The composition of the classification feature do not need to be filled. In the CPS code, empty values ​​will be replaced by "0".

After filling in the required details, you need to click the button Write and close to save a new element in the directory. The generated classification sign of the account will be reflected in the form of a directory list next to the name of the article.

Similarly, all sources of financing the budget deficit that the institution administers should be entered.

3.17.3.4 Generating an expense classification code (ECC)

To set a prefix to the accounts for which you want to keep records in the context of the classification of expenses, you should select the type of indicator KRB.

In the program "1C: Accounting of a state institution 8", edition 2.0, the classification of expenses is represented by six directories:

• 
  Chapters by Budget Classification,
• 
  Sections, subsections of the KRB,
• 
  Program (non-program) areas of expenditure and subprograms (applicable from 01/01/2014),
• 
  Directions of expenses (applied from 01.01.2014),
• 
  Types of KRB expenses,
• 
  KOSGU.

classifier Target Articles starting from 01/01/2014 is represented by two directories:

• 
  Program (non-program) areas of expenditure,
• 
  Directions of expenses.

When choosing an indicator type KRB specific articles of the relevant classifiers must be indicated to form categories 1-17 of the working account number in accordance with the structure of the classification of expenses.

If zeros are indicated in the corresponding digits of the expense classification code, for example, the code does not contain a program (subprogram), the corresponding attribute of the group The composition of the classification feature do not need to be filled. In the CPS code, empty values ​​will be replaced by "0".

After filling in the required details, you need to click the button Write and close to save a new element in the directory. The generated account prefix will be displayed in the form of a directory list next to the name of the article.

Similarly, you should enter all items of expenditure approved by the estimate (FHD plan).

3.17.4. Entering the CPS of the "Arbitrary" type

For the formation of account numbers of the working chart of accounts of an autonomous (budgetary) institution, indicating in digits 1–17 the account number of the code according to the classification feature of receipts and disposals in the directory KPS you must enter the relevant elements with the key figure type Arbitrary.

In props The code you must specify a 17-digit code of receipts (retirements).

According to Instruction No. 157n, the classification sign of the account has 17 digits. Therefore, in props The code directory KPS 17-bit codes must be entered. For CPS type Arbitrary zeros should be used instead of insignificant digits.

The list of analytical codes on the classification basis of receipts and disposals is determined by the accounting policy of the institution for a certain period, therefore, for the KPS type Arbitrary start date must be specified.

To include the CPS in the working account, you must specify start date.

If the CPS is no longer used in accounting, the corresponding element of the directory should indicate expiration date KPS. This will not allow you to generate working accounts with an inactive CPS.

3.17.4.1 Formation of zero CPS

If an autonomous (budgetary) institution, when generating working accounts for any type of financial security, does not need to indicate a code according to the classification basis of receipts and withdrawals, the directory KPS it is enough to enter one code of the form Arbitrary, consisting of 17 zeros.

In order for a CPS to be included in the working account, the date of its commencement must be indicated.