How to accrue depreciation according to the instructions 52n. New forms of primary documents. Filling out the note of the calculation when dismissal - nuances

Order of the Ministry of Finance of Russia of March 30, 2015 N 52N "On approval of the forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions, and methodical Instructions for their application "(with changes and additions)

Appendix N 1. A list of unified forms of primary accounting documents applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions Annex N 2. Forms of primary accounting documents for state authorities (state bodies ), local governments, government officials of state extrabudgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the state administration sector" OKUD) Annex N 3. List of accounting registers used by state authorities ( government agencies), local governments, government off-budgetary authorities, state (municipal) institutions Annex N 4. Forms of accounting registers and applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of organizations of the public sector" OKUD) Annex N 5. Methodical Instructions on the application of forms of primary accounting documents and the formation of accounting registers of state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions

Order of the Ministry of Finance of Russia of March 30, 2015 N 52n
"On approval of the forms of primary accounting documents and accounting registers used by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions, and guidelines for their application"

With changes and additions from:

On the basis of Article 165 of the Budget Code of the Russian Federation (Meeting of the legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. 2331; 2014, N 43, Art. 5795), paragraphs 4 and decisions of the Government of the Russian Federation of April 7, 2004 N 185 "Questions of the Ministry of Finance of the Russian Federation" (Meeting of the legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; N 41, Art. 4048; 2005, N 34, Art. 3506; N 42, Art. 4278; N 49, Art. 5222; 2007, N 45, Art. 5491; N 53, Art. 6607; 2008, N 5, Art. 411; N 17, Art. 1895; N 34, Art. 3919; 2010, N 2, Art. 192; N 20, Art. 2468; N 52, st . 7104; 2011, N 36, Art. 5148; 2012, N 20; Art. 2562; N 29, Art. 4115; N 37, Art. 5001; 2013, N 5, Art. 411; N 20, Art. 2488 ; N 36, Art. 4578; N 38, Art. 4818; 2014, N 40, Art. 5426) and in order to establish a single procedure for conducting accounting by state authorities (government agencies), local self-control authorities Attachments, government extrabudgetary funds, government (municipal) institutions order:

1. To approve a list of unified forms of primary accounting documents applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions, according to Appendix N 1 to this order.

2. To approve the forms of primary accounting documents for government bodies (state bodies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the state administration sector" OKUD) According to Appendix N 2 to this order.

3. To approve the list of accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions, according to Appendix N 3 to this order.

4. Approve the forms of accounting registers used by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of public sector organizations" OKUD ), according to Appendix N 4 to this order.

5. To approve the methodological instructions on the application of the forms of primary accounting documents and the formation of accounting registers of state authorities (government agencies), local governments, government offices of state extrabudgetary funds, state (municipal) institutions in accordance with Appendix N 5 to this order.

6. This Order is used in the formation of accounting policy of the accounting entity, starting from 2015.

7. This Order applies to state (municipal) unitary enterprises in the conduct of budget accounting of the facts of economic life arising from the exercise in accordance with the budget legislation of the Russian Federation of authority of state (municipal) customers on the conclusion and execution on behalf of the relevant public-legal education of state ( municipal) contracts on behalf of state authorities (state bodies), government extra-budgetary fund authorities, local governments that are state (municipal) customers.

8. This Order applies to the State Atomic Energy Corporation Rosatom, the State Corporation on Space Activities "Roscosmos" in the conduct of budget accounting of the facts of economic life arising from the authority of the main managers of budgetary funds, the recipient of budget funds, the chief administrator of budget and administrator revenue budget revenues, as well as federal state unitary enterprises when transferring to them by the State Corporation on Atomic Energy "Rosatom", the State Corporation on the Space Activity "Roskosmos" on the basis of agreements of its powers of the State Customer on the conclusion and execution on behalf of the Russian Federation of state contracts, including On the framework of the state defense order, on behalf of these corporations in the implementation of budget investments in the objects of capital construction of state ownership of the Russian Federation and to purchase real estate in state ownership of the Russian Federation.

9. To recognize the order of the Ministry of Finance of the Russian Federation of December 15, 2010 N 173N on the approval of the forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state-owned Academy of Sciences, state (municipal) institutions and guidelines for their application "(registered at the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Russian newspaper, 2011, February 24).

Forms of primary accounting documents and accounting registers applied by state-owned bodies, local governments, management of state extrabudgetary funds, state (municipal) institutions are updated. It is also about the procedure for their application. Note important changes.

To the forms of documents of class 03, the "Unified Primary Accounting Documentation System" OKUDA \u200b\u200breferred to only 4. Of these, the Book of Accounting and Issued Cashier (0310005). Also includes the acquisition and expenditure cash orders, the registration log for profit and expenditure check documents.

To the forms of documents of class 04 "Unified Banking Documentation System" OKud additionally attributed a collection order (0401671).

Forms of class 05 documents are adapted to apply state (municipal) institutions. From the list of registers moved an advance report (0504505). Also included an act on the reception-transmission of non-financial assets (0504101), a card (book) of the issuance of property for use (0504206), a receipt order for acceptance of material values \u200b\u200b(non-financial assets) (0504207).

In the names of the forms of the terms "Objects of fixed assets" and "motor vehicles" are replaced by "non-financial assets" and "Vehicles", respectively, on "non-financial assets" and "Vehicles".

The fixed provisions apply to the GUP and MUP in the conduct of budget accounting of the facts of economic life arising from the implementation of powers of state (municipal) customers on the conclusion and execution of contracts on behalf of the relevant authorities.

This is also a budget accounting of the state corporation by Rosatom in the implementation of the powers of the main manager, the recipient of budget funds, the chief administrator and the administrator of the income, as well as the FGUDI when transferring to them by the Corporation of the State Translations for the Corporation and execution on behalf of the Russian Federation of contracts, including . In the framework of the state defense order, in the implementation of budget investments in the facilities of the Creating Security and the acquisition of real estate in the latter.

The order is applied in the formation of accounting policies since 2015.

Former forms are recognized as invalid.

This Order comes into force on the expiration of 10 days after the day of its official publication.

This order is applied in the formation of accounting policy of the account of accounting, starting from 2015

According to the letter of the Ministry of Finance of Russia dated June 10, 2015, N 02-07-07 / 33768 The use of forms is carried out by the establishment from the moment of approval of changes in acts that establish the rules of its document management and technology processing technology for the purpose of organizing and conducting accounting adopted as part of the formation His accounting policies for 2015, taking into account its organizational and technical readiness

This document amended the following documents:

Order of the Ministry of Finance of Russia of November 16, 2016 N 209n

Changes take effect on the expiration of 10 days after the day of the official publication of the named order and are used in the formation of indicators of accounting (budget) accounting and accounting (budget) reporting for 2016.

Ministry of Finance of the Russian Federation

On approval of forms

Primary accounting documents and accounting registers

Accounting applied by state authorities

(Government agencies), local authorities

Self-government, government management bodies

Extrabudgetary funds, state (municipal)

Institutions, and guidelines for their use

On the basis of Article 165 of the Budget Code of the Russian Federation (Meeting of the legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. 2331; 2014, N 43, Art. 5795), paragraphs 4 and 5 of the Resolution of the Government of the Russian Federation of April 7, 2004 N 185 "Questions of the Ministry of Finance of the Russian Federation" (Meeting of the legislation of the Russian Federation, 2004, N 15 , Art. 1478; N 49, Art. 4908; N 41, Art. 4048; 2005, N 34, Art. 3506; N 42, Art. 4278; N 49, Art. 5222; 2007, N 45, Art. 5491 ; N 53, Art. 6607; 2008, N 5, Art. 411; N 17, Art. 1895; N 34, Art. 3919; 2010, N 2, Art. 192; N 20, Art. 2468; N 52, Art. 7104; 2011, N 36, Art. 5148; 2012, N 20, Art. 2562; N 29, Art. 4115; N 37, Art. 5001; 2013, N 5, Art. 411; N 20, Art. 2488; N 36, Art. 4578; No. 38, Art. 4818; 2014, N 40, Art. 5426) and in order to establish a single procedure for conducting accounting by state authorities (government agencies), local self-state authorities The equalization, government bodies of state extrabudgetary funds, state (municipal) institutions order:

6. This Order is used in the formation of accounting policy of the accounting entity, starting from 2015.

8. This Order applies to the State Atomic Energy Corporation Rosatom in the conduct of budget accounting of the facts of economic life arising from the authority of the main manager manager of budget funds, the recipient of budget funds, the chief administrator of the budget revenues and the budget revenue administrator, as well as federal state unitary enterprises when transferring to them by the State Corporation on Atomic Energy "Rosatom" on the basis of agreements of their powers of the State Customer on the conclusion and execution on behalf of the Russian Federation of state contracts, including within the framework of the state defense order, on behalf of this Corporation in the implementation of budget investments in capital objects The construction of state ownership of the Russian Federation and to acquire real estate facilities in the state ownership of the Russian Federation.

Outstaffing agreement and outsourcing agreement - what is the difference

Borrowed work is an opportunity to get work or services from employees of other companies. There are two options for interaction with other people's employees - to conclude an outstafflation agreement or an outsourcing agreement. We will understand what the difference between them, in what cases outstaffing is prohibited, which formulations should contain a sample of an outsourcing contract for the provision of personnel in 2019 so that there are no fines.

Order of the Ministry of Finance of Russia of March 30, 2015 No. 52 N "On approval of the forms of primary accounting documents and accounting registers" approved forms of primary documents and guidelines for their application.

In this regard, we bring to your information that since July of the month of 2015, a new form of working time accounting is applied.

According to the methodological instructions on the use of forms of primary documents, the following rules must be followed by the following rules:

1.Tabel (F.0504421) is conducted by persons appointed by the establishment by the establishment, in a month of establishment or in the context of structural units.

2.The belly (F.0504421) opens monthly in 2-3 days before the start of the calculated period on the basis of the table (F.0504421) last month.

3. Replacements of the list of employees are carried out on the basis of documents on labor accounting and its payment (accounting of personnel, the use of working time and settlement with personnel on wages, disability leaves). The table is filled daily.

4. The table of the actual costs of working time are recorded. In the upper line opposite the name of this employee are affixed duration of work during the daytime, and in the bottom - the conditional designation of the duration of work during the daytime code "I" and indisputable working time on the basis of methodological recommendations, such as the code "O", "B", and the like.

5. According to employees working on the "sliding schedule", the spent daytime hours on schedule are recorded in the upper line, at the bottom - the night clock, the numerator of which is a conditional designation, at night "N" and the denominator is a night clock.

6. In the formation of a table in the cells of the calendar days of the month of the estimated period before the adoption of the employee or after the dismissal, a dummy is made.

7. In the column 2 "Accounting Room" are affixed by serial numbers in employees.

8. In the column 3 "Accounting Room" are affixed by the tablet numbers of workers.

9. In a column of 20 "Total days (hours) Towards (no appearance) from 1 to 15" and column 37 "Total days (hours) Towards (non-appearance) for the month" It is necessary to fix the spent time, the days of failure and the number of hours by type of processing ( Substitution, work on holidays, work at night and other types) and fill out as follows:

- according to employees of administrative and economic personnel: In the upper line, spent days and clock, the numerator of which - the days, and the denominator - the spent hours; in the bottom line - the days of the failure and the number of hours by type of processing (replacement, work on holidays, work at night and other types);

- According to employees working on "sliding schedule": at the top - daytime clock, at the bottom - the night clock, the numerator of which is a conditional designation, at night "N", and the denominator - night hours and the number of hours by type of processing (replaced, work on holidays, work at night and other species);

- on pedagogical workers - In days (in the upper line - spent days, in the bottom line - days of non-appearance), as well as in pedagogical workers, an application is drawn up to the table of accounting accounting table with an indication of the number of pedagogical load.

It should be noted that the list of conditional designations is supplemented with such a conditional designation as "non-appearance of unexplained reasons (before the clarification of the circumstances)": He was assigned the code "NN". Finding employees on child care leave, you need to now celebrate the code "OR" instead of "p"

When a person is detected responsible for drawing up and providing the Tabel (F.0504421), the incompleteness of the time metering information provided (providing an employee of a sheet of disability, an order (orders) on the direction of the employee on a business trip, the order for the provision of holidays to the employee and other documents, including In connection with the late provision of documents), it is necessary to provide a corrective table (F.0504421), compiled, taking into account changes.

The "Table View" line indicates the "primary" value, when providing the table (F.0504421), with changes made to it, it is indicated by the value "Correcting", while completing the indicator "Correction number" indicates: -Cifra "0" for the primary The tablel, the numbers, starting with "1", are affixed according to the sequence number of the corrective table.

Tabel (F.0504421) contains a signature (with decoding) and position responsible performer - head of the institution, I. artist - an employee appointed by order by establishment, Monthly in general, on the establishment or in the context of the structural divisions to lead the Tabel (F.0504421). The contractor's signature is also affixed by the accounting worker about the adoption of the work time accounting table. The new form of the table (F.0504421) does not require approval by the head of the institution. Decorated and signed by a responsible performer and performer Tabel is provided In the settlement department of MBU "UFPO MUK G. Cheboksary" up to 25 months For settlements.

How to accrue depreciation according to the instructions 52n. New forms of primary documents. Filling out the note of the calculation when dismissal - nuances

With changes and additions from:

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