Off-balance sheet accounts 17, 18
Based on clause 42 of Instruction No. 33n in form 0503737 “Report on the implementation of an institution’s plan for its financial and economic activities,” the indicators in columns 5, 6, 7 of the section “Institution’s Income” are filled in on the basis of accounting transactions by type of income reflected in off-balance sheet accounts 17 “ Receipts of funds to the institution’s accounts”, which are opened to accounts 201.11 “Institution’s funds on personal accounts with the treasury authority”, 201.21, 201.23, 201.27, 201.34 “Cash”.
According to clause 43 of Instruction No. 33n in columns 5, 6, 7 of the section “Institutional Expenses”, indicators are reflected on the basis of analytical data on the types of expenses reflected in off-balance sheet accounts 18 “Outflows of funds from institution accounts” opened to the same accounts, which is the 17th count.
In the chart of accounts in the program “1C: Public Institution Accounting 8”, ed. 1, a number of sub-accounts are provided for accounts 17 and 18.
In accordance with Instruction No. 157n, in the program “1C: Accounting of a State Institution 8”, cash flow accounting is carried out in parallel with account 201.11 “Institutional funds on personal accounts with the treasury authority” on active off-balance sheet accounts:
- 17.01 Receipt of funds to the institution’s accounts;
- 18.01 Disposal of funds from the institution’s accounts.
Also, in parallel with account 201.34 “Cashier”, accounting is kept for the following accounts:
- 17.34 Receipt of funds to the institution’s cash desk;
- 18.34 Removal of funds from the institution’s cash desk.
In addition, off-balance sheet accounts have been opened for account 210.03 “Settlements with financial authorities for cash”:
- 17.30 Receipt of funds to account 40116;
- 18.30 Cash withdrawals from account 40116.
For all financial security codes, except KFO 1, transactions on off-balance sheet accounts can be divided into groups:
1 group
– reflection of transfers and restoration of cash expenses using account 18.XX.
2nd group
– reflection of receipts and returns of income using account 17.XX.
3 group
– formation of accounting records for the account 17.30 when moving between accounts, accounts and cash.
The postings use KEK 510 “Receipts to budget accounts” on the debit side and 610 “Disposals from budget accounts” on the credit of account 17.
The basis is Letter of the Ministry of Finance of the Russian Federation dated June 26, 2012 No. 02-06-07/2335, clauses 4 and 5 of the Appendix.
4 group
– reflection of the return of subsidies and receivables from previous years.
5 group
– reflection of transactions on funds at temporary disposal.
How to make postings to accounts 17 and 18
In accordance with the rules of paragraphs. 365, 367 of the Unified Chart of Accounts s/s 17 and 18 are opened to the main accounts 020100000 and 021003000, as well as 030406000 (only for cash payments). To understand how to use salary accounts 17 and 18, you need to study cash accounting (hereinafter referred to as DS).
Application of account 020100000
Account 020100000 “Institutional funds” is used for cash flow entries. Using the example of coding used in budgetary institutions (Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n), we will consider what combinations of synthetic and analytical codes are possible for creating accounts for the accounting of DS.
| Account name | Synthetic account of an accounting object | ||||
| account codes | |||||
| synthetic | analytical | ||||
| DS on the institution’s personal accounts with the treasury authority | |||||
| DS of the institution on personal accounts with the treasury authority | |||||
| DS of the institution in the treasury body on the way | |||||
| DS of the institution in a credit institution | |||||
| DS from the institution to the credit institution on the way | |||||
| DS of the institution on special accounts in a credit institution | |||||
| DS of the institution in foreign currency on accounts with a credit institution | |||||
| DS at the institution's cash desk | |||||
| Cash register | |||||
| Money documents | |||||
All standard postings to accounts are given in the instructions for private charts of accounts - orders of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n, dated December 6, 2010 No. 162n, dated December 23, 2010 No. 183n.
For information on how to reflect the cash flow of personal assets in accounting, read the article “Accounting for cash transactions in budgetary institutions (nuances).”
Application of account 021003000
Account 021003000 “Settlements with a financial authority for cash” is used as a temporary account for transactions involving the movement of money from personal accounts to the cash desk and vice versa, as well as when employees of the institution use bank cards. Let's see this using examples of wiring.
| Operation name | Dt | CT |
| An application has been submitted for cash withdrawal from a personal account in the treasury | ||
| Cash received at the institution's cash desk by check | ||
| Paid for materials using a debit bank card | ||
| Cash DS was deposited from the cash register to the personal account | ||
| DS credited to personal account |
Simultaneously with the postings to accounts 020100000 and 021003000, the institution must maintain off-balance sheet accounting of DS movements in accounts 17 “Receipts of DS” and 18 “Disposals of DS”. The diagram shows cases of application of these s/s.
Let's look at examples of using accounts 17 and 18.
Example 1
The institution received a subsidy to carry out state work. tasks 75,000 rub. Of these, 20,000 rubles. was issued to an accountable person through a cash register to pay for services of a third-party organization, 17,000 rubles. was transferred to a bank card and also spent by the accountant on the purchase of materials. The following entries were made in the accounting records.
| Operation name | Dt | CT | Amount, rub. |
| The subsidy has been credited to your personal account | 020111510, salary 17 | 75 000 | |
| Based on an application for cash withdrawal, 20,000 rubles were debited from the personal account. | 021003560, salary 17 | 020111610, salary 18 | 20 000 |
| Cash on check received at the institution's cash desk | 020134510, salary 17 | 021003660, salary 18 | 20 000 |
| Cash was issued from the cash register to the accountant to pay for other services | 020134610, salary 18 | 20 000 | |
| Based on the application for the issuance of a DS, 17,000 rubles were debited from the personal account to the account at the credit institution. | 021003560, salary 17 | 020111610, salary 18 | 17 000 |
| Materials were paid for by the institution's bank card | 021003660, salary 18 | 17 000 |
In the following example we will show the reflection of non-cash transactions.
Example 2
The institution provides paid services to the population. In the current month, income from such services amounted to 187,000 rubles. The salary paid to employees amounted to 113,000 rubles. The institution also incurred expenses for transport services, which were paid through the accountant, in the amount of 15,000 rubles, and also paid for other work performed by a third-party organization last month in the amount of 23,000 rubles. The following entries were made in the accounting records.
| Operation name | Dt | CT | Amount, rub. |
| Income from commercial activities was transferred to the personal account | 020111510, salary 17 | 187 000 | |
| Salary paid | 020111610, salary 18 | 113 000 | |
| DS transferred to the accountant to pay for transport | 020111610, salary 18 | 15 000 | |
| Other work paid for | 020111610, salary 18 | 23 000 |
Postings to accounts 17 and 18 are the basis for compiling some reporting forms for government agencies. In accordance with the order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n, the data from these accounts is used:
- in the report on the institution’s implementation of the plan for its financial and economic activities (f. 0503737);
- report on the institution's obligations (f. 0503738);
- cash flow statement (f. 0503723);
- certificate to the balance sheet (f. 0503730) about the availability of property and liabilities for the salary.
About the nuances of drawing up a report on the movement of budgetary funds, read the article “Filling out Form 723 of budget reporting (nuances).”
And for institutions falling under the scope of Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n, the data from these accounts is used:
- in the cash flow statement (f. 0503123);
- report on budget execution (f. 0503127);
- report on budgetary obligations (f. 0503128);
- certificate to the balance sheet (f. 0503130) about the availability of property and liabilities for the salary.
We also note that at the end of the financial year, the balances on accounts 17 and 18 are reset to zero.
Reflection of transactions in the first group
If an institution needs to reflect the current year’s expenses according to the corresponding expense type code (KVR), then in parallel with reflecting the outflow of funds from the personal account or the outflow of cash from the cash register, it is necessary to generate a posting to the credit account 18.01 or 18.34 according to the corresponding analytical expense code.
Example.
Using funds to complete a government assignment, Institution A purchased inventories from a supplier. Payment was made by transfer to the supplier's account.
In the program "1C: Public Institution Accounting 8", ed. 1, it is necessary to generate the document “Request for cash expense”, “Cash expense order” or “Cash disposal”, during which the accounting records will be reflected:
Debit 4.00000000000000244.302.34 – Credit 4.00000000000000000.201.11.610
Credit 4. 00000000000000244.18.01.340
Based on these records in f. 0503737 in section 2 “Institutional expenses”, column 5 “Through personal accounts” under expense type code 244 “Other purchase of goods, works and services to meet state (municipal) needs” this amount will be reflected. The scheme for reflecting the expenses of an institution for the current year, executed through a personal account, is universal for other expense type codes, for example, such as “111- Payroll Fund”, “119 - Compulsory social insurance contributions for payments to employees and other payments to employees institutions”, “112-Other payments to personnel of institutions, with the exception of the wage fund”, etc.
Let's consider the reflection of cash expenses through the institution's cash desk. For example, an accountable person was given funds for the purchase of inventories:
Debit 4.00000000000000244.208.34 – Credit 4.00000000000000000.201.34.610
Credit 4. 00000000000000244.18.34.340
Credit 4. 00000000000000244.ND.340
In this case, the expense will fall into section 2 f. 0503737 column 7 “Through the institution’s cash desk” under KVR 244.
Also, in the practice of an institution, quite often it is necessary to restore the cash flow of the current year. In this case, section 2 f. 0503737 will be formed taking into account the restoration of such expenses.
Example.
Institution A transferred more wages to the employee than was required. The employee returned the funds to the institution's cash desk.
In this case, the following transactions will be generated:
Debit 4.00000000000000000.201.34.510 – Credit 4.00000000000000111.302.11
Debit 4. 00000000000000111.18.34.211
Credit 4. 00000000000000111.ND.211
If the expense is restored through the institution’s personal account, an additional entry is generated to the Debit account on 01/18/XXX according to the corresponding expense code.
Reflection of transactions in the second group
If an institution needs to reflect the receipt of income for the current year according to the corresponding analytical income code, then in parallel with the reflection of the receipt of funds to the personal account or the receipt of cash at the institution's cash desk, it is necessary to generate a posting to the debit account 17.01 or 17.34.
Let us consider the situation in which Institution A receives income from the provision of paid services. To reflect this business transaction in the program “1C: Accounting of a State Institution”, ed. 1.0, you can generate documents “Cash receipt” or “Cash receipt order”. When posting a document, the following transactions will be reflected:
Debit 2.00000000000000000.201.11.510 (201.34) – Credit 2.00000000000000130.205.31
Debit 2. 00000000000000130.17.01.130
Loan 2. 00000000000000130.ND.130 (in case of generating income to the institution’s cash desk)
The amount for this operation will fall into section 1 “Institutional Income” f.0503737 in the corresponding column 5 or 7 according to analytical income code 130. If the institution is obliged to return the excess income from sales (document “Cash Receipt”, “Request for Refund” ) the reflection of operations will be as follows:
Debit 2.00000000000000130.205.31 – Credit 2.000000000000000000.201.11.610 (201.34)
Credit 2.00000000000000130.17.01.130
Credit 2.00000000000000130.ND.130 (in case of generating a return of income through the institution’s cash desk)
Section 1 f. 0503737 will be formed based on data on receipt of income, taking into account their returns in the current year. This reflection of the institution’s income receipts and their return can also be used for other analytical income codes.
Reflection of transactions in the third group
In these operations, it is necessary to take into account that additional postings to off-balance sheet accounts are generated not only to account 201.11 and 201.34, but also to account 210.03. Transactions on the movement of cash between the cash register and the personal account fall into section 3 “Sources of financing the deficit of the institution’s funds” in lines 710, 720 (as “total turnover” on accounts 201.11 and 210.03) and in lines 731 and 732 (as “internal turnover "between the accounts and the cash register).
Example.
Institution A has withdrawn cash from the personal account.
This operation can be formalized with the document “Cash Request”, “Cash Retirement”. Account records will be generated:
Debit 4.00000000000000000.210.03 – Credit 4.00000000000000000.201.11.610
Credit 4.00000000000000000.17.01.610 (posting to account 201.11, pay attention to KEC 610)
Debit 4.00000000000000000.17.30.510 (posting to account 210.03, pay attention to KEK 510)
Next, the funds go to the institution’s cash desk. The operation must be reflected in the document “Cash receipt order”:
Debit 4.00000000000000000.201.34.510 – Credit 4.00000000000000000.210.03
Credit 4.00000000000000000.17.30.610 (posting to account 210.03, pay attention to KEC 610)
Debit 4.00000000000000000.17.34.510 (posting to account 201.34, pay attention to KEC 510)
Pay attention to the KEC “510 – receipts to budget accounts” and “610 – disposal from budget accounts” used for accounts 17.XX.
Incorrectly specified KEK in postings will affect the internal control ratio f. 0503737.
Reflection of indicators of off-balance sheet accounts 17 and 18 in budget reporting
Analytical data on inflows and outflows of funds generated on off-balance sheet accounts 17 and 18 are indicated by government institutions in accordance with Instruction No. 191n <6> in the following forms of budget reporting:
| Section number, lines, columns | Indicators |
| Certificate of availability of property and liabilities on off-balance sheet accounts as part of the balance sheet (f. 0503130) (frequency of submission of the reporting form - annual) | |
| Lines 170 - 173, columns 4, 5 | The total amounts are reflected in off-balance sheet account 17 for income, expenses, sources of financing the budget deficit |
| Lines 180 - 182, columns 4, 5 | Provides information on off-balance sheet account 18 in the context of total amounts of expenses, sources of financing the budget deficit |
| Report on the execution of the budget of the chief administrator, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127) (frequency of submission of the reporting form - monthly, quarterly, annual) | |
| Section 1 “Budget Revenues”, Column 6 | Indicate data on receipts reflected in off-balance sheet account 17, opened to accounts 1,201,21,000 “Cash of the institution in accounts with a credit institution,” 1,201,23,000 “Cash of an institution in a credit institution in transit,” and 1,201,27,000 “Cash funds of the institution in foreign currency in accounts with a credit institution”, broken down by KDB codes |
| Section 2 “Budget expenses”, column 7 | Data is provided on disposals reflected in off-balance sheet account 18, opened to accounts 1,201 21,000 “Institutional funds in accounts with a credit institution” and 1,201 27,000 “Institutional funds in foreign currency in accounts in a credit institution,” by code KRB |
| Section 3 “Sources of financing the budget deficit”, column 6 (when generating lines 520 and 620) | Indicate data on inflows and outflows reflected in off-balance sheet accounts 17 and 18, opened to accounts 1,201 21,000 “Institutional funds in accounts with a credit institution,” 1,201 23,000 “Institutional funds in transit in a credit institution,” and 1,201 27,000 “Institutional funds in foreign currency in accounts with a credit institution,” broken down by CIF codes. The debit balance on off-balance sheet accounts is reflected in a positive value, the credit balance - in a negative value |
| Report on budgetary obligations (f. 0503128) (frequency of submission of the reporting form - quarterly, annual) | |
| Section 1 “Budget obligations of the current (reporting) financial year for expenses, total”, column 10 | Data are also generated on disposals reflected in off-balance sheet account 18, opened to accounts 1,201,21,000 “Institutional funds in accounts with credit institutions” and 1,201,27,000 “Institutional funds in foreign currency in accounts with credit institutions,” in terms of KBK, as well as indicators of fulfillment of budget obligations by non-cash transactions |
| Section 2 “Budget obligations of the current (reporting) financial year for payments to sources of financing the budget deficit, total”, column 10 | Provides, among other things, data on disposals reflected in off-balance sheet account 18, opened to accounts 1,201,21,000 “Institutional funds in accounts with a credit institution” and 1,201,27,000 “Institutional funds in foreign currency in accounts with a credit institution,” in the context of the KBK, on the amounts of fulfilled monetary obligations for payments to sources of financing the budget deficit |
<6> Instructions 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 Russia dated December 28, 2010 N 191n.
The presented material discusses in detail the procedure for using off-balance sheet accounts 17 and 18 and provides examples. In addition, the forms of accounting (budget) reporting are named, in which it is necessary to reflect the indicators generated on these accounts.
I.Zernova
Journal expert
"Educational institutions:
accounting and taxation"
