Organizatsiya accounting in the budgetary institutions - SVriko S.V.

8.3. Organizational structure of income for special fund

Vlasni reach budgetary establishments vikonuvati dopinnyalnu funktsiyu shodo budgetary asyngivan i zabezpechuvati vikonannya basic zavdan zaznachenih sub'ektiv gosdarjuvannya shodo nakokrtya incomes of a pesky fund. I will look at active disconnection of budgetary institutions from "virubniku" disalliance, zokrema in the process of hiring paid servants, a category of income is indicated nabuvae dedalі vagomishogo znachennya sredn інших об'єктів обліку.

Organizatsiya obliku vlasnih priborіv budetnih oborudov , scho moe zdіysnjuvatyas yak na etapі planyuvannya otvetznikov godarsko-vibroichchoї diyalnosti, so і na etapі їh fіksuvannya u protsessі khudozhestvennogo oblіku, hoplyuє so takі:

  • The division of the classification of income from the budget;
  • Organisation of the plan of income for the special fund;
  • Organization of income;
  • Organisation of regional nomenclatures;
  • Orgіzіcіya nosіїv oblіkovoї information.

Власні доходи , доволі різнорідні за своїм характером, поділяються на такі group:

  • Go for the koshtim otrimaniem yak fee for the service, robot, product;
  • Come to the budget.

Кожна з наведених груп поділяється на підгрупи. Zokrema, before income, otrimanyh vid nadannya paid service, lay down:

  • Come, otrimani vid nadannya funktsionally-basic service of budgetary guidelines;
  • Доходи, отримані від господарської чи господарсько-виробничої діяльності;
  • Get in part for the sake of budgetary guidelines;
  • Go to the real estate.

Grupa інших доходів бюджетних establish in:

  • Benevolence, grants and giftings, subventions;
  • Інші власні доходи бюджетних установок.

Signed klasifikatsya maє dosh zagalny viglyad, voka voko kremlelyuє two principles and straightforward formulations of income, the first of which is stated in the result of the gospodarnko-virubichoi diyalnosti, and the other - vidobrazhaye dokhodi, yakі not є naslidkom ostannya і otrimyutsya for її the anchor of the pobedoshogo zabezpechennya.

At the borders of the field, the accounting area is divided into two parts: the system in which the classification is drawn (the diagram in Figure 8.4).

Vlasni reach the budgetary guidelines, as soon as you reach the fund, pidlyagayut planuvannu. For the formalization of the results of the plan for earning income, it is recognized to a friend of the warehouse kostoris - a special fund . Formulation of the pre-special part of the special fund to the project of koshtorisu zdіysnyuetsya for the types of income of those їх джерелами, yakі viznachayutsya rozroblenіnu klassifіkatsієyu zdorovі kozhnoї vidvidіdnogo galusevogo profilju zgіdno іz zatverdzhenim galuzevym perelіkom.

Класифікація власних доходів бюджетних установок

Fig. 8.4. Класифікація власних доходів бюджетних установлен відповідно до побудови плану рахунків бухгалтерського обліку

Щоб забезпечити отримання as much as possible in the voucher of the income tax, it is necessary to formulate a system of displays, zasosovuvanyh at rozraunkah.

Stochovno zaznachenih vidiv vozdushv mozhna vyokremiti so-so-called:

  • For income, to be refunded to the functionally primary funeral of budgetary establishments - the number of students, yaki navchatimutsya at the planned periody on the contractual basis, kilkist hvorih, yakim bude nadano medikochno-likuvalnu dopomogu for vlasnі koshti; Кількість пацієнтів, яким буде надано medically-діагностичну допомогу за власні кошти; Kількість відвідувачів muzykev, vistavok tochno, and takozh rozmіr pay for perelіchenі sgigi;
  • For incomes, otrimvaniemi in the Gospodarchko chi gospodarsko-vibrochnichi diyalnosti - kilkist vibrok, navchalno-vibromichih maisteren, kilkist productions sylskogospodarskih navchalnih pidstobnikh gospodarstvov ta vartchist zaznachenoї produkcii; Кількість місць у гуртожитках та відомached apartments і payment for living in them; Кількість працівників, які харчуватимуться в установі, та вартість харчування;
  • For income in part of the lease, the application of budgetary funds - the area of ​​payment, the amount of payment for the lease of the minimum leased property; For income in the realignment of the Mayna - kilkist plannonovah to realizatsii ob'ektiv neoborotnyh active (krim budivel i sporud ta інших матеріальних активів, zokrema write-off yak nedadatnih to realizatsii) and vartіst realizatsії.

At the same time, in the form of plans, the plan of income is determined by the terms of income for the species. On підставі зазначених показників you can count sums of income on the offensive ric for the skin dzherlom. In the case of specific minds, set robots: for viscous navigators, mortgage loans should be predicted to be in place in the middle of the І th ІІІ quarters; For pledging a health benefit for the lykuvalno-profilaktichnogo nature - in winter, autumn, spring periodi; Sanatorium-and-spa type - it's important in the summer period.

Розрахункові pokazonniki schodog income in the planned period mаyть formativsya on підставі аналізу actual виконання дохідної частини кошторису стосовно доходів спеціального фонду за останній звітний період, з урахуванням очікуваного виконання за період, що передує плановому. Designated information and information is required to maket bouti preformed to the process of planning in the case of vicious tables, the scheduling of planners and actual displays of the past, the vipratsyuvannami analiticheskikh visnovkіv schodo fact and і factor vidhilennya.

Organizatsiya obliku nadokhozhennya pay for the services of the budgetary establishment, the jerusalem of certain things to come to the rest, you need to be clear about the mechanics of the roses in part of the order of payment of the services.

The main forms of roses for the nadannya paid paid by budgetary regulations го gotіvkov ta Bezgotivkov. Vibir odnієї z them chi їх комбінація vysnachaetsya umnami gospodarjuvannya, especialty galusevoy prinalezhnosti tochno. So, the payment for navchannya from whiskers on the basis of mortgage loans for the contracting of a contract with a special individual - a student - and a special one - for a wholesome mortgage, you must establish a kasovim warrant for kashi before the kasi. At various times, by parties the contract for the preparation of the student is visibly legalized by the special naval mortgage, the institution, the organization, the yak pay for the student 's student loan, the roses for payment in the formless form for perahrauvannam viznachennoy for the contract sumi payimzhinim dobrchennyam. Fee for nadannya okremih medichnyh ambassador, yake not to supercharge the Constitutional Court of Ukraine on 25.11.98 No. 15-rp / 98 "About the viznannya such, they have lost their pride, the position of the Cabinet has been sent to the Cabinet of Ministers of Ukraine from 17 September 1996 No. 1138 that vid 12 travnya 1997 № 449 », zokrema denture prosthetics, to be introduced by patients and horsies without any average until kasi establish. At разі надання інших медичних лікувально-діггностичних the service of medical зациди отримують відповідну payment through fears of the company безготівковими розрахунками.

Fee for living in gurtozhitku chi flats утримується через касу установи у вигляді добаення платні та із заробітної плати працівників установи. In gotіvkovіy formі здійснимться розрахунки з працівниками за харчування. Rozraunki for virobi navchalnih maisteren, product sylskogospodarskih pidstobnikh gospodarstvov zdіysnoyutsya peremewy in gotіvkovіy formi, and z vikonanii naukovo-doslidnih ta doslіdno-konstruktorskih robot - viklychno in bezgotivkovy form.

Розрахунки з орендної плати, як і розрахунки за майно, призначені до реалізації, здійснються в безготівковій формаі.

The order of rozraunkyv nadannya paid paid to the budgetary establishments is to be specified by the specifications of the installation and the transfer of the orders to the wimogs of the function in the interstices of the fixed financial field, yak mae pevnі obmezhenna. Ydetsya about obovzyazkove zabezpechennya diyalnosty nadannya ambassador, and ozhe, i vidpovidnyh vidatkiv special fund, income special fund. Звідси нараціональнішою the schema of the incentives rozraunkіv for navchalno-pedagogical, medical (lіkuvalnі iі діагностичні) consultііnі іnshі іnshi functionally basic nature є scheme of overpayment. For such minds vimoga zabezpechennya incomes majbutnih vidatkiv realizuetsya ponnistyu. Payment of products and services in the world of state and state is due to the fact of realizing the remaining, then the yoke of scientific and research works that are designed and constructed in the order of advance payments with a residual rozrawn after the receipt of the NDR.

Rozraunkki for kharchuvannya I will look at the need for a specific information about the actually incurred vidatki zdіysnayutsya for the fact minulih vidatkiv. Payment for the lease of the lane, the life of the real estate, may be introduced into the order of re-payment, so і for the fact of realizing the ambassadors and lane.

If you want to know the order of roses, the head accountant is guilty of the doctors' plans, the showers of the income of the special fund, the real products, the vibroves, the robbery of the poorly protected ones, the riches of the budgetary asynvants (pokovnennya dohіdnosti part of the zagalnogo fund). Vazhlivim є takozh vibiar forms of overpayment - one-time payment for advance payments and payments in the fringes of the zagalny koshtiv to payment. One-time payment is typical for short-hours for periodom nadannya ambassador, bagatorazova - for trivalih ambassador (student training, vikonannya NDR).

The terminology of the payment of the bill will be documented in the form of documents - contracts for the VR of the NDR, contracts for navcha, for the sake of medical assistance.

Organizing the regional nomenclatures behind the " Oblik vladsnih vozmozhny " zdіysnyuetsya in the traditional order. At tsiomu sredem переліку облікових номенклатур відповідно до видів власних доходів виокремлюють:

  • The payment for Navchana is accrued, for the nadannya of medical attendants;
  • Nahovana for utriannya children in the schools;
  • Accrued charge for the delivery of services;
  • Rented apartment board;
  • Charged for the robot transport;
  • Accrued fees for utriannya children in pre-school mortgages;
  • The payment for the korostuvannya gurtozhitkom is accrued;
  • Charged for kharchuvannya;
  • The Vicomann of NDR;
  • Prebibutkovoy prepared virobi.

Organizing the information in the field of information and information is to begin with the vizhnachennya їх kola. Prior to the documents of the first oblast, to stay in prison for a visit to the median nature of the service, contracting for the preparation of special services, arranging for the vigilance of the NDR, for activating the prisons of the NRDCs, arranging for them, for acting on the basis of humanitarian aid in the form of a mine.

Облікові реєстри , де фіксується інформація shodo vlasnih priborіv budennikh izne, so:

  • Memorial order No. 4 - accumulative vidomist for rozraunkami by the best debitors;
  • Memorial order No. 6 - accumulative vidomist for rozraunkami by the best creditors;
  • Memorial order No. 15 - there is accumulation of property for rozraunkami with batki on utriannya deti;
  • Memorial Order No. 14 - accumulation of the nahrauvannya of income to the special fund of budgetary installations.

Grafіki ruhu nosіїv oblіkovo іnformatsії zakladayutsya zagalnimi principles of the motivation of such documents (Figure 8.5).

Oblіk income to special fund

Fig. 8.5. Scheme ruhu oblikovo іnformatsії for a direct "Oblіk otnosіv spetsialnogo fundu"