home Accounting, audit Books The accounting area of ​​budgetary institutions - Jogha RT.

The accounting region of the budgetary institutions - Joga R.T.

2.5. Oblіk income to special fund

For the region of operations with special fund income, the Plan rakhunkiv and zmіnami that are supplemented to the Order with the charging of the plan for the accounting area of ​​budgetary establishments, with hardened by the Order of the State Treasury of Ukraine dated March 26, 2002 No. 54, the suburban suburbs were hired. Oblіk income of special fund conducted on a passive rahunku 71 " Get to the special fund " , a kind of so and subrahunki:

• No. 711 "Come after the koshts, otrimim yak fee for the services";
• No. 712 "Get out of the jerseys of the upper reaches of the budget lines";
• № 713 "Get out for the new insiders special fund";
• No. 714 "Koshti Batkiv for the delivery of services";
• No. 715 "Come on, straighten out at the pokritsa deficit of the foul foundation";
• No. 716 "Get out for the vitrates of the Maybutnykh periods".

On subrahunku No. 711 obnodhozhitsya nadohodzhennya, otrimany seti zgidno z kostorisom yak fee for the service, but nadayuatsya budgetary regulations to the up to їхніх повноважень; Koshti, otrimany budgetary establishments vid godararsko chi vibronichoi diyalnosti, payment for the lease of the lane budgetary installation; Koshti, otriman budgetary regulations for real estate.

On subrahunku No. 712 obnodhozhitsya nadohodzhennya installation for vikonannya okremih doruchen, and takozh grants, gift, blessing vneski, investments.

Subrakhunok No. 713 for the Obligations of Establishment, establish yakі vidnosyatsya to інших надходжень спеціального fund to the budget for vitrits згідно з кошторисом.

On subrakhunku 714 obnodhozhitsya nadokhozhnya installation (krіm shkіl-інтернатів) for рахунок коштів батьків у дитячих закладах та за інші послуги.

On subrakhunku No. 715 obnakovatsya koshti spetsialnogo fund, spymovany pokrtya defitsitsu budget. Subrakhunok No. 716 of the recognition for the region of sum kostyov for contracts with legal persons for legal purposes (navchannya tochno), ny osiyshli u zvіtnomu rotsi ta not vikoristani, ale will be vitracheni in the offensive rotsi on videtki, peredbacheni agreements.

Subrakhunok No. 741 "Enoshi budiginnih installations" rahunka No. 74 "Іnshі доходи" of the signs for the region of income, yakshcho nahahovanu payment for the services can not be in the pending comprehension to add to the kind of income available to the special fund.

For zberigannya koshtiv special fund і conducted an operation for them, establish a link in the process of establishing rahunki tilki in the same establishments as banks, in which there are cashless rahunki for zagalnym fund aborestraitsyni rahunki on iodinomu treasurer's rabhunku vidpovidnogo body Derzhavnogo treasury. For їх відкриття budgetary establish a submission to the bodies of the State Treasury soi documents:

• I will apply for a visit;
• Kopії normativno-pravovih actov, scho і pіdstavoju for zahahuvannya koshtіv spetsial'nogo to the fund;
• A card with letters written in letters and letters;
• Звіт про надходження та використання коштів, отриманих як pay for the services, шо надаються бюджетними установами (ф. № 4-1 кд);
• Звіт про надходження та використання коштів, отриманих за ішшими джерелами власних nadehodzhen budgetary establishment (ф. № 4-2 кд);
• Звіт про надходження та використання інших надходжень спеціального фонду (ф. № 4-3 кд);
• Інші документаменти.

For the region of operations on current and recreational rahunks for cows of the special fund, it is necessary to become so active in the subrahuni, pre-mixed with the Plan of rakhuniv in the most remote areas,

• No. 313 "Potochny rahunki for obliku koshtiv, otrimanyh yak fee for the services";
• № 314 "Potochnі rahunki for obliku koshtiv, otrimanyh for the other dzherelami vlasnih nadohodzhen";
• No. 316 "Potoknі rahunki for the regions of the world with a special fund";
• № 323 "Special re-planning for the regions of koshtiv, otrimanyh yak fee for the services";
• № 324 "Specific re-development of the rahunks for the region of koshtis, otrimanyh for the other dzherelami vlasnih nadohodzhen";
• No. 326 "Specific re-development of rural areas for the regions of the world with a special fund".

On subrakhunks No. 313, 323 on the notes to the bank (the Derzhavnogo Treasury body) to regulate the koshti, but on top of it, establish a fee for the services, as well as give budgetary guidelines to the functional regulations; Кошти, які отримують бюджетні установи від господарської чи виробничої діяльності; Payment for the lease of the budget; Кошти, що їх отримують бюджетні установи від реалізації майна.

On subrakhunks No. 314, 324 oblikovatsya koshti, yakі nadіyshli on ім'я set on vikonannya okremih doruchen, and such grants, gifts, blessings, investments, yakі zgіdno zchinnym zakimnimstvom otrimyut budetnenni set.

On the subrakhuns No. 316, 326 they are ordered to install the koshi, which is to be crossed to the others with the special budget fund.

Зі спеціальних реєстраційних рахунків set can be conducted pererahuvannya коштів на ім'я вищих и підвідомчих установок. For domestic roses for a special fund is recognized active-pasivny subrakhunok No. 682 "Intrinsic roses for special fund," which is for its own impulse analogue subrakhunku No. 681 "Inner roses for zagalnym fund." Active subrakhunok No. 674 "Rozrawnki for special types of payments" of the recognition for the region of roses for the Naval studies at the gurkahs at schools, in batches for the Utriman children at the pre-school mortgages, for the formations of the Odyag, for the tar of the robot.

The basic accounting performed in the field of income for the special fund and the operations for them are shown in Table. 2.9.

Memorandum order No. 3 "Nakopichuvalna vidomist rushu groshovyh koshtiv in the organs of the State Treasury of Ukraine" (bank regulations) - form No. 382 (budget) and form No. 382 of the auth., Is recognized for the synthetic region of the ruin of the grotesque koshtivs to the special fund. (budget). The warrant (Table 2.10) is to be visually compiled for visualization in the field of operations on the rahunok. Set the income for that special purpose cash register in the special fund. For nayavnost kilkok pochotnyh chi spetsialnikh reestrazynikh rahunkiv, vikriptih na іm'ya budetnoy izavi, accumulated vіdomostі to be conducted behind the leather rahunkom і numbered № 3-1, 3-2, 3-3. Operatsії з руху коштів спеціальной фонду віноземній валюі: Designed with memorial orders for currency types. The records of the operations for the accumulation of receipts shall be attached to the copies of the visas of the re-designations (streams) of the documents to be submitted to them by the pidstruzhuvalnymi documents.

Memorandum order No. 14, "Nakopichuvalna vidomistnaya nahrauvannya income for the special fund of budgetary institutions" - form No. 409 (budget) and form No. 409 - the author (budget) is recognized for the distribution of income to the special fund . For the go-live type of income, the special fund is voided by the memorial order , Yaki numbered in the form No. 14-1, 14-2 (Table 2.11).

At the centralized accounts for the regions with roses, the memorial order No. 15 "Zvedennya vidomosti za rozraunkami s za batkami na utriannya detei" - form No. 406 (budget) is stored in boxes for the drawings for rozrawns (Table 2.12).

Table 2.9

BASIC ACCOUNTANTS CONDUCTED TO THE OBLIGATORY OF REVENUE OF THE SPECIAL FUND

Table 2.10

MEMORIAL ORDER № 3 for the worm 2002 p.

Nakopichuvalna vіdomіst rushu grooshish koshtіv spetsialnogo fund in the bodies of the State Treasury of Ukraine (bank establishments)

Wikonawiec: ___________ _________ _________________ Translating: ____________ _____________ ___________________

(Landing) (підпис) (ініціали і прізвище) (landing) (підпис) (ініціали і пізвище)

Head ___________ ___________________ "___" _____________________ 20___ р. Dodatok on ________ arkushah

Accountant: (sezada) (ініціали і пізвище)

Table 2.11

MEMORIAL ORDER No. 14

For the worm 2002 p.

Nakopichuvalna vidomist nahrauvannya income special to the budget funds

Закінчення table. 2.11

Sum of turnover for a memorial order 35 314.81

Vikonavets: ______________________________ __________________________

(Posada) (підпис) (ініціали і пізвище)

Having recounted: ________________ __________________ ___________________________

(Posada) (підпис) (ініціали і пізвище)

The head accountant: ______________ _______________________ «___» _____________________ 20___ р.

(Posada) (ініціали і пізвище)

Table 2.12

MEMORIAL ORDER № 15 for the lip of 2002 p.

Zvedennya vidomosti for rozraunkami with batkov on utriannya day

Wikonawiec: _________ __________ __________________ Translating: _______ ________ ____________________

(Landing) (підпис) (ініціали і прізвище) (landing) (підпис) (ініціали і пізвище)

Head __________ ___________________ "___" _________________ 20___ р. Dodatok on ________ arkushah

Accountant: (sezada) (ініціали і пізвище)