Recommendations for processing wage settlement transactions. Can a government agency, as part of its accounting policy, leave a journal of authorization transactions and keep these transactions separately from the journal for other transactions? What documents are required

Procedure for filling out forms budgetary institution both within the framework of activities for state assignments and within the framework of income-generating activities, it is established by order of the Ministry of Finance of Russia No. 173n.

Transaction journal No. 1 for the "Cash" account used to record the movement of funds at the institution's cash desk and transactions with them. Entries in the Journal of Operations for the "Cash" account are made daily on the basis of incoming cash orders and outgoing cash orders. This journal reflects the turnover of account 0.201.34.000 “Cash”.

To the Journal of transactions No. 2 with non-cash funds An account statement and payment orders are attached. This journal reflects the turnover in account 0.201.11.000 “Institutional funds on personal accounts with the treasury authority.”

Journal of transactions No. 3 of settlements with accountable persons used to reflect transactions with accountable persons of the institution (cash flow, acceptance of documented expenses of the accountable person). Entries in the transaction log are reflected on the basis approved by the head of the institution advance reports, primary (consolidated) accounting documents confirming the receipt (return) of funds by the accountable person, and other documents documenting transactions for the specified calculations. The journal reflects transactions on account 0.208.00.000 “Settlements with accountable persons”.

To the Journal of Operations No. 4 of settlements with suppliers and contractors Attached are documents confirming receipt of goods, services, work from suppliers and contractors. The primary documents confirming such operations are invoices, invoices, and work completion certificates. This journal reflects the turnover in account 0.302.00.000 “Settlements for accepted obligations” (with the exception of accounts 0.302.11.000, 0.302.12.000, 0.302.13.000).

Journal of transactions No. 5 of settlements with debtors for income used to account for income accrual transactions by an institution (budget revenue administrator). Entries in the Journal of transactions with debtors for income are made on the basis of primary (consolidated) accounting documents for the accrual of income and (or) their receipt (payment). The journal reflects transactions on account 0.205.00.000 “Calculations for income”.

Transaction journal No. 6 of wage calculations compiled on the basis of a set of settlement and payment (payment) statements for the payment of wages and other payments with an appendix primary documents: time sheets, orders (extracts) on enrollment, dismissal, transfer, vacation (for full-time employees); documents confirming the right to receive state benefits, pensions, payments, compensations. A set of statements is compiled separately for transactions from various sources of financial support. The journal reflects transactions on accounts 0.302.10.000 “Calculations for wages and accruals for wage payments”, as well as 0.303.01.000, 0.303.02.000, 0.303.06.000, 0.303.07.000, 0.303.10.000.

Journal of transactions No. 7 on disposal and transfer of non-financial assets is used for accounting by an institution of transactions on disposal and transfer of non-financial assets (fixed assets, intangible, non-produced assets, inventories) as well as transactions to reflect transactions based on depreciation amounts, including those accepted for accounting, accrued for the month. Entries in the Journal of transactions on disposal and transfer of non-financial assets are made on the basis of primary (consolidated) accounting documents corresponding to the accounting objects. The journal reflects turnover on accounts 0.101.00.000, 0.105.000, 0.106.000.

Transaction journal No. 8 for other transactions used to keep records of accrued and transferred taxes based on tax returns and other transactions not reflected in other journals. Operations for accrual and payment of taxes on accounts are reflected here, in particular 0.303.03.000, 0.303.04.000, 0.303.05.000, etc.

We learned how accountants simplify their work with documentation. The magazine's experts chose five the best ways reduce errors and the amount of paper documents. And also how to free your accounting department from a mountain of folders....

From a magazine article

Validation Log No. 9 used to account for transactions for authorizing expenses based on approved estimates and notifications. It reflects transactions on authorization accounts 0.501.00.000, 0.502.00.000, 0.504.00.000.

General ledger serves as a consolidated register into which turnovers from all transaction logs are transferred. It should be noted that the legislation does not establish the procedure for creating journals, so the procedure for filing documents with journals should be fixed in the accounting policy of the institution.

Each business transaction, be it receipt at the cash desk, purchase of equipment or write-off of fuel and lubricants, must be confirmed with a primary document and accepted for accounting. The primary registration should be made at the time of the operation or immediately after its completion. And to systematize information, it is customary to use special accounting registers - business transaction journals.

Journal-order form of accounting

The form of accounting in which all data on business transactions is taken into account and systematized in journals for recording business transactions is called journal-order.

The basic principles are:

1. Entries are made exclusively on credit accounts, indicating correspondence on debit.
2. Records of synthetic and analytical accounting are combined into unified system accounting.
3. Data is reflected in accounting documents in the context of indicators necessary for control and reporting.
4. You can apply combined journals to related accounts.
5. You can create them monthly.

It is not necessary to use this form of accounting. An organization can keep records using a memorial order form, which is based on drawing up memorial orders for each business transaction. This type has a number of disadvantages: a significant lag between analytical accounting and synthetic accounting, as well as increased labor intensity: you have to duplicate records several times.

Magazine forms

For public sector employees, the Ministry of Finance developed and recommended unified forms (Orders No. 123n dated September 23, 2005 and No. 25N dated February 10, 2006). But it is not necessary to use them (No. 402-FZ dated December 6, 2011). The organization has the right to independently develop and approve forms for accounting journals. But for this they should be approved by a separate order of the manager or in the form of an appendix to the accounting policy.

OKUD journal form 0504071

List of current journals

State employees use these types.

Non-profit organizations use others.

Features of the formation of accounting registers

Law No. 402-FZ establishes mandatory requirements for accounting documentation. Regardless of what type of form was chosen by the organization: unified or developed independently.

Mandatory register details:

1. The name of the document and its form.
2. Full name of the institution.
3. Start date and end date of journal entries. The period for which it was formed.
4. Type of grouping of accounting objects (chronological or systematic grouping).
5. Indication of the unit of measurement of accounting objects, or the monetary value of the measurement.
6. Indication of officials responsible for maintaining the register.
7. Signatures of responsible persons.

Registration logs are compiled on paper or in electronic form. For the latter, you will need an electronic signature to certify the document. Without a signature (electronic or handwritten), the journal order is considered invalid.

Corrections are permitted. They can only be entered by the person responsible for maintaining the journal. Next to it, you should indicate the date and certify the correctional entry with a signature, with a description of the position and full name of the person responsible.

Filling rules

Each magazine has its own filling requirements. Let's take a closer look at the basic filling rules.

Journal of registration of incoming and outgoing cash orders (JO No. 1)

We make entries based on the cashier’s report, confirmed by relevant documents ( and ) at the end of the working day. If movements at the cash register are insignificant, it is allowed to make entries in the register 3-5 days in advance, according to several reports at the same time. Then in the “Date” field we indicate the period for which we are making records. For example, 3-6 or 20-23.

Magazine order 2

Entries are made on the basis of bank statements and other supporting documents (checks, personal account statements). It is allowed to make one entry on several bank statements. In this case, in the “date” field, be sure to indicate the start and end date of the statements.

Magazine order 6

We fill out the register based on documents confirming settlements with suppliers and contractors. Merging records is not allowed. The final balances of the previous period are transferred to the next register, in the “Balance at the beginning of the month” field.

Magazine order 7

We register settlements with accountable persons. We make separate entries for each advance report. Concatenation or grouping of rows is not allowed.

Magazine warrant 13

We make records of expenses for our own production, in the context of each business transaction (depreciation, wages of production personnel, materials, deferred expenses, etc.).

When using automated accounting programs, data in order journals is filled in automatically. Moreover, records are generated for each business transaction separately.

Journal of settlements with accountable persons 3 is the name of the form of accounting register used in public sector organizations and extra-budgetary funds. However, the same number (No. 3) is also set for the journal, which takes into account settlements with accountants at small businesses (SMB). Let's figure it out.

A little theory: forms of accounting

Journals are one of the types of accounting registers. The journal-order accounting system is one of the types of organizing the accounting work of the accounting department. Let us recall that there are three types of organization of accounting work, three forms of accounting:

1. A simple form of accounting, SMP is used.
2. Journal-order form of accounting.
3. Memorial-warrant accounting system.

Simple accounting form intended for small enterprises, the number of operations of which, as a rule, does not exceed 30 per month and does not incur large material costs (clause 22, article 4.1 of Order No. 64n of the Ministry of Finance dated December 21, 1998, hereinafter referred to as Order No. 64n). In this case, the main form of accounting is the Book of Accounting for Business Operations. In addition, the following registers are maintained:

• book of calculations wages and according to personal income tax;
• salary accounting sheet (according to form No. B-8);
• book in form No. K-1 for recording transactions with property.

Let us recall that in addition to the simple form of accounting, according to clause 8 of Art. 3.1 Recommendations for the SMP “Institute of Professional Accountants and Auditors of Russia” dated April 25, 2013 No. 4/13 (hereinafter referred to as protocol of the Institute of Professional Accountants of the Russian Federation No. 4/13), small enterprises have the right to use such types of organization of accounting work as:

• full accounting form,
• abbreviated form of accounting.

We recommend that you read more about how to organize accounting for simplifiers in the article.

Memorial order form of registration shown schematically in Fig. 1. As you can see, the basis of this form of accounting is made up of statements and analytical accounting cards, the general ledger, which summarizes synthetic accounting data, and transaction logs. This form of accounting is easier to understand, but more difficult to generate summary data - generating memorial orders for each transaction (manually) takes quite a lot of time. This form of accounting was widely used in enterprises Soviet Union. Today, many software platforms for accounting are built on the basis of a memorial-order accounting system.

Figure 1. Scheme of organization of the memorial-warrant form of accounting

Journal-order form of accounting - This is a chronological recording of business transactions in order journals. They are formed for each month based on data from primary documents or accumulative statements. With a journal-order accounting system, the transaction is registered on the credit of the account while simultaneously displaying the debit of the correspondent account. In Fig. 2 shows a diagram of the organization of accounting in the journal-order form.

Figure 2. Scheme of organizing accounting in a journal-order form

Journal for accounting of settlement transactions with accountable persons

The journal for recording settlement transactions with accountable persons is one of the accounting registers under the journal-order accounting system. The number of this journal in accounting can be 3, 7 or 6. It depends on:

• does the enterprise belong to:
  • to budget (magazine No. 3 for budgetary organizations),
  • not budget (magazine No. 3, 6 or 7);
• what accounting system is used:
  • simplified (journal No. 3 for SMP on a simplified accounting system - letter of the USSR Ministry of Finance dated 06.06.1960 No. 176, hereinafter Letter No. 176),
  • complete (magazine No. 7);
• what field of activity it belongs to (for example, for pharmacy enterprises, journal No. 6 is used - order of the USSR Ministry of Health dated March 31, 1987 No. 468).

For commercial entities using the full form accounting, a list of registers has been established in which the journal of settlements with accountable persons is listed as number 7 (Appendix No. 2 to the letter of the Ministry of Finance dated July 24, 1992 No. 59, hereinafter referred to as letter No. 59). This form of journal No. 7 is recommended for use in construction, industrial enterprises, science, and supply and marketing organizations.

For enterprises classified as SMEs, the list of registers that they can use in a simplified accounting system is established by Letter No. 176. The same document establishes the journal number in which transactions for settlements with accountable persons are reflected.

The list of journals for budgetary organizations is established by Order of the Ministry of Finance dated March 30, 2015 No. 52n (hereinafter referred to as Order No. 52n) and by Order of the Treasury of the Russian Federation dated February 8, 2005 No. 165 (hereinafter referred to as Order No. 165). The journal for settlements with accountable persons is indicated in these documents as number 3.

Magazine No. 3 for SMP

In Appendix No. 2 of Letter No. 176 it is established that journal No. 3 reflects transactions on the credit of accounts: 60, 71, 76 (61, 67, 73, 76) and 77 (77, 79). The accumulation of information transferred to the journal is carried out in the appropriate statements.

Information on settlements with accountable persons is initially accumulated in statement No. 2. This is an annual statement. Here, analytical accounting of settlements with various debtors and creditors (including accountables) is carried out, with the exception of settlements on account 60 (a separate statement No. 1 is created for this account).

REFERENCE: if an enterprise is one of the SMEs, then it may not use the journal-order form of accounting. In this case, it is necessary to be guided by the provisions of Order No. 64n and Protocol No. 4/13 of the IPB RF.

The primary documents for making entries in statement No. 2 and subsequent transfer to journal No. 3 when settling accounts with accountable persons are:

1. Expense cash order or payment order(issuance or transfer of money to an accountable person), executed on the basis of an application from an accountable person. The application must be agreed upon and approved by management.
2. Advance report.
3. Primary documents confirming the fact of the intended expenditure of funds by the accountant.
4. Receipt order - in case of return of part of the advance (or its full amount) by the accountable person.
5. Expense order - in case of additional payment to the accountable, if the amount of the target expense turned out to be higher than the advance payment.

In accordance with the intended purpose of using the issued funds in journal No. 3, the credit of the 71st account can correspond with the debit of accounts: 08, 10, 20 (23, 25, 26), 70, etc.

Such an important aspect of calculations as the presence of arrears on accountable amounts by an accountable person can only be seen in Statement No. 2, where the balance of calculations is displayed for each advance issued and for each accountable person.

Journal No. 3 for accounting of settlements with accountants in budgetary organizations

In Appendix No. 3 to Order No. 52n and to Order No. 165 it is established that No. 3 corresponds to the journal of settlement transactions with accountable persons. Despite the coincidence of the basic rules for working with accountable amounts in commercial and budgetary enterprises, there are still some differences.

If this aspect of accounting is of particular interest to you, we recommend that you refer to the article .

The journal of transactions in budgetary organizations performs the same function as in the general accounting system - here the turnover in the account of settlements with accountable persons is accumulated in correspondence with the debit of the accounts where the amount of the advance issued is written off.

The loan account, which reflects settlements with accountants in public sector organizations, is 1,208,00,000. KOSGU codes establish a classification of expenses, on the basis of which the 22nd and 23rd digits of numbers in the account number are formed.

So, for example, amounts issued for payment of transportation costs are reflected in account 1,208,22,000 (according to KOSGU code 222). The issuance of money to pay for the purchase of inventory items is reflected in account 1,208,34,000 (KOSGU code 340). Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter referred to as Order No. 65n) is the main document used to determine the code of expenses or income in budgetary organizations.

Why keep a journal No. 3

If for budgetary organizations this question does not arise (keeping journal No. 3 is prescribed by regulatory documents and is mandatory), then commercial enterprises may ask this question.

How strictly is the use of a particular accounting register in the commercial sphere regulated? The enterprise independently chooses not only the form of accounting. When choosing a form of accounting, an enterprise independently determines which registers it will create. This choice is made based on the principle of expediency. At the same time, it is necessary to ensure the reliability, timeliness and accuracy of accounting information generated in accounting registers.

If the company actively uses account 71, then it is possible to use a separate journal to reflect settlements with accountable persons. If there is no issuance of money for reporting or there are few such transactions, and the enterprise has the right to conduct simplified accounting, then you do not need to use a special register. The numbering of journals may also differ from the recommended one.

These decisions must be reflected in the accounting policies of the enterprise. Let us remind you that organizations have the right to develop forms of accounting documents independently (information of the Ministry of Finance of the Russian Federation dated December 4, 2012 No. PZ-10/2012). At the same time, the journal order must contain all the mandatory details for accounting registers established by Part 4 of Art. 10 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

Results

Journals are part of the accounting system when maintained in a journal-order form. Payment transactions with accountable persons are among the most controlled by the inspection authorities. Therefore, they require particularly careful design.

State employees use transaction journal No. 3 to reflect transactions with accountants. The accounting principle remains similar to the principle of forming order journals when accounting in organizations that are not related to the budget. The credit amounts of the account for settlements with accountable persons correspond with the debit of the accounts where the amounts are written off.

Magazine No. 3 is also used by small businesses. But in this case, this journal is complex in nature, and in some sources it is called “Calculations”. Enterprises belonging to the SMP and choosing a journal-order accounting system can use journal No. 3 to reflect calculations not only for account No. 71, but also for accounts 60, 61, 67, 76, 73, 76, 77, 79.

The journal-order accounting system is a classic form of accounting in which information from primary documents is systematized in special registers - journals-orders, which monthly record all transactions carried out by the company.

Each journal order is intended to reflect transactions performed on the loan of one or more economically similar, and therefore synthetic accounts combined in one register. The form has a section or a separate column for each account. Order journals for accounts that require analytical accounting along with accounts credit entries have two sections: the main one (the order journal itself) - for entries on the account credit, and an additional one (statement for the order journal) - for recording the necessary analytics. Debit turnover on the account is recorded in other journals along with the corresponding credit accounts, ensuring the basic principle of accounting science - double entry on accounts. correspondent accounts. In the statements, detailed analytical indicators for accounts are grouped, and then their results are transferred to order journals. At the end of the month and after all entries have been entered into the order journals, the data is summed horizontally and vertically, the results of which must match.

Total information on accounts from order journals (beginning and ending balances) is transferred to the general ledger, which is the basis for compiling the enterprise’s balance sheet. Systematization of accounting information and a clear chronology of records are the principles for constructing these accounting registers. The use of a journal-order system significantly simplifies labor-intensive accounting work, facilitating the formation financial statements and monitoring its proper compilation. Let's look at what order journals are used in Russian companies.

Journal order 1

Journal order number 1 for account number 50 “Cash” is filled out on the basis of cash reports with primary documents attached to them - PKO and RKO. Journal order 1, the form (word) of which can be downloaded below, is one of the most common documents and is necessary to control the use of cash. The credit balance of the account is formed by all payments from the cash register, the debit balance is formed by funds received. The final line informs about the amounts of the accounts for which money was issued from the cash register: in our example, 108,652 rubles for salary payments. (D 70), accountable amounts 72,000 rubles. (D71), etc. Often in this register, for convenience, the balance of money as of the reporting date is displayed, subsequently checking with the data in the cashier’s report.

The debit balance, i.e. cash receipts, is recorded in the account statement. 50 to w/o 1. Journal order 1 and statement 1 , samples of which are presented in the article systematize all operations at the company’s cash desk for the month.

Journal order 2

Journal order 2 takes into account transactions reflected in the credit account. 51. Entries are made on the basis of bank statements and attachments to them - payment orders, letters of credit, etc. On the back of w/o 2, information on the debit of the account is collected in the statement. 51, i.e. according to receipts to the account. Journal order 2 (you can download the form below ) , is filled in according to the same principle as journal order 1.

Let's look at an example:

Order logs 3, 4, 5

When conducting operations with accounts 54, 55, 56, taking into account capital costs, special accounts and others cash, provision is made for maintaining a register such as journal order 3.

Journal order 4 is provided for recording transactions on credits and borrowings on the account. 66 and 67. Journal order 5 is rarely used Russian enterprises, since offsets of mutual claims between debtors and creditors are today considered an exclusive operation. However, such a register exists and is used if necessary.

Journal warrant 6

Settlements for supplies supplied and services rendered are reflected in journal order 6 – a combined register recording the receipt of goods and services and further payments for them.

Journal order 6 (filling sample attached) is maintained according to account. 60 “Settlements with suppliers and contractors” for each counterparty.

Journal warrant 7

Journal order 7 records the issued accountable amounts in the context of each responsible person. Journal order 7, the form of which combines synthetic accounting with analytical information, is convenient for monitoring the timely submission of employee expense reports.

Introducing journal order 7: sample filling

Journal order 7, the form of which can be downloaded below, reflects all accountable amounts and carry-over balances.

Journal warrant 8

Accounting for settlements with creditors and debtors is carried out on accounts 62, 68, 73, 75, in the order journal 8. All values ​​​​for these accounts are summarized in this register, noting advances received and payments received from counterparties.

Journal order 10

Journal order 10 (filling sample just below) is intended for accounting for production costs. The register receives all information from accounts 02, 04, 05, 10, 11, 15 16, 19, 20, 21, 23, 25, 26, 28, 29, 40, 46, 68, 69, 70, 76, 94, 97.

The abundance of information reflected in this register makes it the most informative. The basis for filling out is a variety of forms - production reports and summary statements that form the journal order 10. The form can be downloaded below.

Journal warrant 11

This accounting register - journal order 11, is necessary to record the shipment, sale of products, and is filled out on the basis of auxiliary statements No. 15 and 16, which reflect the prices for inventories applied in accordance with the accounting policy - actual or accounting.

Journal warrant 12

Systematizing information about changes in the reserve, additional or authorized capital of the company, as well as in the accounts of target receipts and retained earnings, this accounting register is based on data from accounting certificates, bank statements, and cash reports. The debit turnovers accumulated in decoding from various registers are entered into the journal order 12. The form can be downloaded below.

Journal warrant 13

Accounting for fixed assets and intangible assets is reflected in journal order 13. The basis for filling it out are depreciation calculations, certificates, and disposal acts. Journal order 13 – sample filling:

Journal warrant 15

Accounting for the use of profit and future income for accounts 84, 91, , 99 is kept in the journal order 15 (the form can be downloaded below). Turnovers are entered into the register for the reporting month in the context of analytical accounting items and on a cumulative basis from the beginning of the year. At the end of the reporting period, the total values ​​of the order journal become the basis for the preparation of the annual financial report.

Journal warrant 16

Accounting for capital investments in accounts 07, 08, 11 is carried out in journal order 16. Credit turnover of these accounts is recorded as monthly results based on information from analytical statements and primary documents, presenting data about each object combined in the register.

Note that accounting automation has eliminated the maintenance of independent forms of order journals. With appropriate program settings, this register is generated automatically when posting primary documents.

Having considered the issue, we came to the following conclusion:
Since no direct prohibitions are established by current legislation, a government institution has the right to keep records of authorization transactions in a separate Journal for other transactions (f. 0504071). The primary document for accounting for transactions for authorizing expenses, attached to the Journal for Other Operations (form 0504071), should be an Accounting Certificate (form 0504833). The decision on the need to select and file other primary documents for the accounting register being considered in question is made by the state institution independently as part of the formation accounting policy, based on the document flow schedule and the approved nomenclature of cases.

Rationale for the conclusion:
The procedure for using forms of primary accounting documents and accounting registers for public sector institutions is established in accordance with the budget legislation of the Russian Federation (Federal Law dated December 6, 2011 N 402-FZ (hereinafter referred to as Law N 402-FZ), clause 28 federal standard"Conceptual foundations...", approved by the Ministry of Finance of Russia dated December 31, 2016 N 256n (hereinafter - GHS "Conceptual foundations"), clause 11 of the Instruction approved by the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as N 157n)). Data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers (Law N 402-FZ). A similar norm is contained in the GHS “Conceptual Framework” and in N 157n.
Along with the above regulations, in relation to the mandatory forms of primary accounting documents and accounting registers, public sector institutions should be guided by Methodical instructions, approved by the Ministry of Finance of Russia dated March 30, 2015 N 52n (hereinafter referred to as the Guidelines).
According to paragraphs. 314, Instructions No. 157n, accounting for transactions for authorizing expenses is maintained in the accounting register, namely, in the Journal for Other Operations (f. 0504071) on the basis of primary documents (accounting documents) in accordance with the list established by the institution as part of the formation of accounting policies. In accordance with the provisions of the Methodological Instructions, the Operations Journals (form 0504071), including the Other Operations Journal (form 0504071), are formed on the basis of a single document form in which the name and number of the document being created are recorded. The numbering of such accounting registers is established by the institution itself as part of the formation of accounting policies. At the same time, the regulatory documents do not establish any prohibitions on the formation of several Journals for other transactions (f. 0504071). A government agency has the right to decide to record transactions for authorizing expenses separately from other business transactions - in a separate Journal for other transactions (f. 0504071).
Let us note that the list of primary accounting documents attached to any of the Journals for other transactions (f. 0504071) is not directly established by the Methodological Instructions. Moreover, Instruction No. 157n and the GHS standards "Conceptual Framework" give detailed description on the systematization and accumulation of information that should be contained in accounting registers. However, the recommended forms of primary documents that should be attached to the Journal for other transactions (form 0504071) are also not named.
By general rule, the basis for accepting budgetary obligations are contracts, agreements, and agreements concluded by the institution. Judicial practice has not developed a consensus on the issue of whether an agreement is a primary accounting document or not. Until recently, courts indicated that contracts do not relate to primary accounting documents (Arbitration Court of the Volga District dated May 28, 2015 N F06-23899/2015 in case N A57-13648/2014, by resolution of the Supreme Court of the Russian Federation dated September 25, 2015 N 306- AD15-9349 left unchanged). The courts adhered to this position until 2017, when the Supreme Court of the Russian Federation issued two opposing acts, establishing that civil contracts do not relate to accounting documents (Determination of the Supreme Court of the Russian Federation dated April 13, 2017 N 304-AD16-18025), and in the Ruling of the RF Armed Forces dated 04/25/2017 N 306-AD16-17822, included in the Review of judicial practice of the RF Armed Forces No. 3 (2017), approved by the Presidium of the RF Armed Forces on 07/12/2017 - refer. Therefore, due to the ambiguity of the situation regarding the classification of contracts (agreements, agreements) as primary accounting documents, the unified form for recording transactions for authorizing expenses, attached to the Journal for other transactions (f. 0504071), will definitely be an Accounting certificate (f. 0504833 ). The decision on the need to select and file other primary documents for the accounting register being considered in question is made by the government institution independently as part of the formation of accounting policies, based on the document flow schedule and the approved nomenclature of cases.
Please note that, according to clause 22 of the GHS “Conceptual Framework”, Instruction No. 157n, for the purpose of organizing and maintaining accounting records, document flow rules are approved by the accounting entity as part of the formation of its accounting policies. The updated version of Instruction No. 157n directly states that the accounting policy must necessarily approve document flow rules and technology for processing accounting information, including a document flow schedule.
Accordingly, each public sector institution has the opportunity to independently determine for itself the procedure for generating transaction logs and documents attached to them, based on the structure, sectoral and other features of the institution’s activities and the powers it exercises in accordance with the legislation of the Russian Federation.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Emelyanova Olga

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Advisor to the State Civil Service of the Russian Federation, 2nd class Anna Shershneva

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact your service manager.