Synthetic accounts in the Russian Federation are represented by an official document called “ Chart of Accounts” (hereinafter referred to as the Plan), where all the facts of the organization’s economic and financial activities are schematically recorded and grouped (a brief description of synthetic accounts is contained in the accounting instructions). The numbers and names of these accounts are also indicated here. The basis for its development is the economic classification of accounts. The plan contains several dozen first-order accounts, grouped into sections, and second-order accounts (sub-accounts). In principle, the Plan is very capacious and concise.

Its main purpose is a clear and correct organization and construction of accounting, as well as the ability to obtain various information to carry out the functions of standardization and planning, management and control.

Traditional chart of accounts supplied with instructions for its use, carried out according to sections of the plan exactly in the sequence provided for in it. And such instructions were drawn up and approved by the Ministry of Finance of the Russian Federation at the end of October 2000 under number 94n, and were later edited.

Its volume ranges from one and a half hundred pages. As mentioned above, the real Instructions for accounting and application of the Plan contains a brief description of the main synthetic accounts and the subaccounts opened for them, and reveals their structure. For each account, it indicates which objects it (the account) is intended to account for and with which other accounts it corresponds. Attention is paid to the most typical and complex business operations and processes.

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As needed, when the business transaction actually took place, and the correspondence of accounts is not provided for in this case by the standard scheme, the organization has every right to add accounting entries to it (the scheme), observing the uniform approach established by the instructions.

For all business entities This instruction establishes a uniform approach to the use of the Chart of Accounts for their economic and financial activities, general requirements for accounting for resources through documentary, continuous and permanent accounting of transactions and obligations, and considers issues affecting the basic methodological principles of accounting.

The instructions for maintaining accounting records and applying the Plan include organizations as business entities, regardless of what types of activities they are engaged in and what forms of ownership they belong to. Main criterion- This is an accounting system based on the double entry principle. True, there is an exception: budgetary and credit organizations.

Moreover, each such subject, based on the instructions, creates a working chart of accounts, including synthetic and analytical accounts, not forgetting about sub-accounts. The list of accounts may vary depending on the need for them in the future.

Accounts are called synthetic, which record data on the sources that form economic assets and their material value. There is no way to do without them when preparing financial statements.

Analytical accounts include which are intended to detail and specify information about funds and their sources located in synthetic accounts.

Subaccounts, which are provided by the Plan, are required to be able to manage the organization, as well as to use them when the need arises for analysis, control and reporting.

The organization determines the procedure necessary for maintaining analytical accounting, using, among other things, the provisions from the instructions.

Thus, the real the instructions can be considered an integral part of the Plan and the necessary application required for accounting.

FINANCIAL AND ECONOMIC ACTIVITIES OF ORGANIZATIONS

This Instruction establishes uniform approaches to the application of the Chart of Accounts for accounting the financial and economic activities of organizations and the reflection of facts of economic activity in the accounting accounts. It provides a brief description of synthetic accounts and the subaccounts opened for them: their structure and purpose, the economic content of the facts of economic activity generalized on them, and the order in which the most common facts are reflected are revealed. The description of the accounting accounts by sections is given in the sequence provided for in the Chart of Accounts.

The principles, rules and methods of accounting by organizations for individual assets, liabilities, financial, business transactions, etc., including recognition, assessment, grouping, are established by regulations and other regulations, guidelines on accounting issues.

According to the Chart of Accounts and in accordance with these Instructions, accounting must be maintained in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that conduct accounting using the double entry method.

(see text in the previous edition)

Based on the Chart of Accounts and these Instructions, the organization approves a working chart of accounts containing a complete list of synthetic and analytical (including subaccounts) accounts necessary for accounting.

The chart of accounts is a scheme for recording and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts).

To account for specific transactions, an organization may, in agreement with the Ministry of Finance of the Russian Federation, enter additional synthetic accounts into the Chart of Accounts using free account numbers.

The subaccounts provided for in the Chart of Accounts are used by the organization based on the requirements of the management of the organization, including the needs of analysis, control and reporting. An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

The procedure for maintaining analytical accounting is established by the organization based on these Instructions, regulations and other regulations, guidelines on accounting issues (fixed assets, inventories, etc.).

In the Instructions, after the characteristics of each synthetic account, a typical scheme of its correspondence with other synthetic accounts is given. If facts of economic activity arise, correspondence for which is not provided for in the standard scheme, the organization can supplement it, observing the uniform approaches established by this Instruction.

A draft order has been published on the website http://www.minfin.ru, which plans to amend Instruction No. 157n. What adjustments to the accounting methodology does the Ministry of Finance intend to make through the publication of this document? Let's talk about this today. Please note that this document has already been adjusted (Order of the Ministry of Finance of the Russian Federation dated October 12, 2012 No. 134n, which came into force on January 1, 2013). Meanwhile, the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n, and Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n remained the same, although draft orders involving amendments to these documents were posted on the same site. Since financiers are actively talking about changing Instruction No. 157n at the seminars they conduct, we believe that another document will soon be published - and accountants will again have to study new accounting rules.

General provisions for accounting

After making the proposed changes to clause 3 Instructions No.157n When maintaining accounting records, institutions, financial authorities, and bodies providing cash services will need to take into account that:

1. primary accounting documents received as a result of internal control of completed facts of economic life for registration of the data contained in them in accounting registers are accepted for accounting, on the assumption of proper preparation of primary accounting documents for completed facts of economic life by the persons responsible for their registration;
2. information in monetary terms about the state of state (municipal) property, assets and liabilities, about operations that change them, and the financial results of these operations (income, expenses, sources of financing the activities of an economic entity), reflected in the corresponding accounts of the working chart of accounts of the accounting entity, should be complete, taking into account the significance of its influence on the economic (financial) decisions of the founders of the institution (interested users of information) and the significance of the costs of its formation;
3. accounting data and the reporting of accounting entities generated on their basis are formed taking into account the materiality of the facts of economic life that have had or may have an impact on the financial condition, cash flow or results of operations of the institution and that took place in the period between the reporting date and the date of signing the accounting report ( financial) statements for the reporting year (hereinafter referred to as an event after the reporting date).

Currently in use clause 3 The said instructions do not contain these standards.

Accounting policy

According to clause 6 Instructions No.157n accounting entity - an institution for the purpose of organizing accounting, guided by the legislation of the Russian Federation on accounting, regulations of bodies regulating such accounting, Instruction No. 157n, forms its accounting policy based on the characteristics of its structure, industry and other features of its activities and carried out in accordance with with the legislation of the Russian Federation powers. The same paragraph contains a list of provisions that are approved by the accounting policy of the institution. This list is supposed to include the procedure for recording events after the reporting date, as well as the obligation to provide in the annex to the accounting policy the forms of not only the primary (consolidated) accounting documents used to document the facts of economic life, but also accounting registers and other accounting documents, for which the legislation of the Russian Federation does not establish mandatory forms. Moreover, the draft amendments to Instruction No. 157n involve the introduction of a clarification that state (municipal) institutions exercising, according to the legislation of the Russian Federation, the powers to fulfill public obligations to an individual, subject to execution in monetary form, as well as budgetary and autonomous institutions and (or) state ( municipal) unitary enterprises, exercising, on the basis of agreements, the powers of the state (municipal) customer to conclude and execute, on behalf of the corresponding public legal entity, state (municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local government bodies , who are state (municipal) customers, when making budgetary investments in state (municipal) property, when forming accounting policies, they must provide for the specifics of organizing and maintaining accounting records in terms of operations for the execution of these powers in accordance with the provisions of Instruction No. 157n.

Accounting registers and primary documents

Clause 7 Instructions No.157n determines the list of mandatory details that the non-unified form of the primary accounting document must contain. Information on the presence of mandatory details in accounting registers developed by the accounting entity - an institution - is not contained in Instruction No. 157n. New edition clause 11 The instructions indicate the required details for those accounting registers whose form is not unified. Based on the provisions of this paragraph, such registers are established by the accounting entity as part of the formation of accounting policies and must contain the following mandatory details:

• register name;
• name of the accounting entity that compiled the register;
• the start and end dates of maintaining the register and (or) the period for which the register was compiled;
• chronological and (or) systematic grouping of accounting objects;
• the value of monetary and (or) natural measurement of accounting objects indicating the unit of measurement;
• names of positions of persons responsible for maintaining the register;
• signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

Synchronization of verified and accepted for accounting primary (consolidated) accounting documents is supposed to be carried out in chronological order not only by the date of transactions, but also by the date of acceptance of the primary document for accounting.

At the end of each reporting period (month, quarter, year), primary (consolidated) accounting documents generated on paper relating to the relevant transaction journals and other accounting registers are chronologically selected and bound. In the new edition clause 11 Instructions No.157n It says what information should be indicated on the cover of the case:

• name of the subject of accounting;
• the name of the main manager of budget funds, whose powers are performed by the accounting entity;
• name and serial number of the folder (case);
• the period (date) for which the accounting register (transaction journal) was formed, indicating the year and month (date);
• the name of the accounting register (transaction journal), indicating, if available, its number and the number of sheets in the folder.

In practice, it happens that during an audit (other activities) the accounting registers are confiscated from the institution. In this case, the institution made a copy of all seized documents and accounting registers and kept copies. However, Instruction No. 157n itself did not stipulate the actions of an accountant if such a situation arises in an institution. The draft document we are considering contains a provision that if, in accordance with the legislation of the Russian Federation, accounting registers are seized, including in the form of an electronic document, certified by the head of the accounting entity or a person authorized by him, copies of the seized registers made in the manner established by law RF, are included in accounting documents.

It is also of interest to make changes to clause 18 Instructions No.157n. Nowadays, electronic documents and accounting registers are being used more and more, and Instruction No. 157n did not contain any instructions on the procedure for making changes to them. Supposed to be added to paragraph 18 instructions such a paragraph: “Reflection of corrections in the electronic accounting register is carried out by persons responsible for maintaining the register in the manner prescribed by the provisions of this paragraph, records confirmed by Certificates.”

Book value of non-financial assets

According to the standards of the new edition clause 27 Instructions No.157n changes in the initial (book) value of non-financial assets are made in cases of completion, additional equipment, reconstruction, including elements of restoration and technical re-equipment , modernization, partial liquidation (dismantling), as well as revaluation of non-financial assets. Accordingly, the costs of modernization, additional equipment, reconstruction are carried out, including elements of restoration, technical re-equipment of the non-financial asset.

The result of repair work on a fixed asset object that does not change its value (including the replacement of elements in a complex fixed asset object (in a complex of structurally articulated items that constitute a single whole)) is subject to reflection in the accounting register - inventory card (f. 0504031, 0504032 ) of the corresponding OS object by making records of the changes made (without making accounting records).

Inventory

According to clause 20 Instructions No.157n inventory of property, financial assets and liabilities is carried out by the accounting entity in the manner established by the regulatory act - By Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No.49 “On approval of the Guidelines for the inventory of property and financial obligations”(hereinafter referred to as Order No. 49). The new edition of this paragraph suggests that the procedure for maintaining inventory be fixed in the accounting policy of the institution and that control measures be carried out in accordance with this procedure. The procedure for conducting an inventory, enshrined in the accounting policy of the institution, is developed taking into account the norms of the said Order No. 49.

It should also be noted here that it is planned that unaccounted items of non-financial assets identified during inspections and (or) inventories of assets will be accepted for accounting not at their current market value, but at the estimated value established for accounting purposes on the date of acceptance for accounting ( clause 31 Instructions No.157n). In general, throughout Instruction No. 157n, market value has been replaced by assessed value. The procedure for determining the assessed value is the same as previously applied to the market value.

Conservation of fixed assets

Clause 34 Instruction No.157n it is planned to add provisions that the conservation of a fixed asset object for a period of more than three months (re-preservation) is formalized by a primary accounting document - an act on conservation (re-preservation) of fixed asset objects, containing information about the accounting object (name, inventory number of the object, its initial (balance sheet) ) cost, amount of accrued depreciation), as well as the reasons and period of preservation.

An object of fixed assets that is under conservation continues to be listed on the corresponding balance sheet accounts of the institution’s working chart of accounts as an asset.

Reflection of the conservation (re-preservation) of an object of fixed assets for a period of more than three months is reflected by entering into the inventory card of the accounting object a record of the conservation (re-preservation) of the object, without making accounting entries for the corresponding analytical accounts of account 0 101 00 000 “Fixed Assets”.

Improvement of rental properties

According to changes in clause 42 Instructions No.157n It will be necessary to include as part of fixed assets the completed capital investments of the tenant (lessee) in separable or inseparable improvements to leased (used) property, made not only under a lease or leasing (subleasing) agreement, but also under a gratuitous use agreement.

Non-produced assets

Land plots used by institutions on the right of permanent (perpetual) use (including those located under real estate), after the entry into force of the new edition paragraph 71 Instructions No.157n will be taken into account in the corresponding analytical accounting account of account 103 00 “Non-produced assets” on the basis of a document (certificate) confirming the right to use the land plot, at their cadastral value (the value indicated in the document for the right to use the land plot located outside the territory of the Russian Federation).

Currently, such objects are accounted for in off-balance sheet account 01 “Property received for use.” Corresponding adjustments also occurred within the framework of off-balance sheet accounting in paragraph 333 Instructions No.157n.

Calculations for property damage

According to the standards of the new edition paragraph 220 Instructions No.157n on account 209 00, which will be called not “Calculations for property damage”, but “Calculations for damage and other income”, not only the amounts of identified shortages, thefts of funds, other valuables, losses from damage to material assets, and other amounts of damage will be taken into account damage to the property of the institution, subject to compensation by the guilty parties in the manner established by the legislation of the Russian Federation, but also the amounts:

• prepayments not returned by the counterparty in the event of termination of contracts (other agreements), including by court decision;
• debts of accountable persons that were not returned in a timely manner (not withheld from wages);
• debts for unworked vacation days when an employee is dismissed before the end of the working year for which he has already received annual paid leave;
• excessive payments made;
• forced seizure, including compensation for damage in accordance with the legislation of the Russian Federation, including in the event of insured events;
• damage caused as a result of the actions (inaction) of officials of the organization.

The grouping of calculations for property damage was also adjusted. According to the current edition paragraph 221 Instructions No.157n Grouping of settlements for property damage is carried out according to groups of receipts for damage caused to property according to analytical groups of the synthetic account of the accounting object:

80 “Calculations for other damage.”

The new edition of this paragraph suggests grouping calculations for damage and other income into the following analytical groups of the synthetic account of the accounting object:

30 “Calculations for cost compensation”;

40 “Calculations for forced seizure amounts”;

70 “Calculations for damage to non-financial assets”;

80 “Calculations for other income.”

In the settlement accounts for damage (account 209 70) and other income (account 209 80), the following calculations will be taken into account:

• on the amount of debt of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which they have already received annual paid leave;
• for the amount of damage in the form of advance payment made within the framework of state (municipal) contracts for the needs of a budgetary institution, other agreements, not returned by the counterparty in the event of termination of contracts (other agreements), including by court decision;
• on amounts of debt of accountable persons that were not returned in a timely manner (not withheld from wages), including in the case of challenging the deductions;
• for the amount of damage subject to compensation by court decision, in the form of compensation for expenses associated with legal proceedings (payment of legal costs);
• for other damages, as well as other income arising in the course of the institution’s economic activities, not reflected in accounts 205 00 “Calculations for income”.

Settlements for other income arising in the course of the business activities of the institution that are not reflected in accounts 205 00 “Settlements for income” are recorded in account 209 80 “Settlements for other income.”

Value added tax

The new edition of Instruction No. 157n suggests using account 210 10 “Calculations for tax deductions” instead of account 210 01 “Calculations for VAT on acquired material assets, works, services.” This account is intended for accounting for calculations of VAT amounts:

• on received advance payments for the upcoming sale of non-financial assets (works, services) within the framework of the activities of the institution, subject to VAT in the manner prescribed by the tax legislation of the Russian Federation;
• presented by suppliers (contractors) for non-financial assets supplied, work performed, services rendered, when the tax is accrued and paid by the institution as a tax agent in cases provided for by the tax legislation of the Russian Federation.

Settlements with other debtors

The Ministry of Finance plans to make changes to the purpose of account 210 05 “Settlements with other debtors”. It is intended that this account will apply:

1) to account for settlements with debtors for collateral provision transactions:

a) applications for participation in a competition or closed auction;

b) execution of the contract (agreement), other collateral payments, deposits;

2) to reflect in the administrators’ accounting of income taxes, fees, and other payments expected to be received, the obligation to pay which, in accordance with the current legislation, is considered fulfilled (according to the submitted declarations, calculations, and other documents);

3) for other transactions arising in the course of conducting the activities of the institution and not provided for reflection on other accounts of the Unified Chart of Accounts.

Settlements with other creditors

The draft order of the Ministry of Finance amending Instruction No. 157n clarifies the rules for using account 304 06 “Settlements with other creditors.” It is assumed that this account will be used to record settlements with creditors for transactions arising in the course of conducting the activities of the institution and not provided for reflection on other accounts of the Unified Chart of Accounts, including settlements:

• on transactions involving the recognition of non-financial and financial assets;
• on obligations, financial results under the transfer act (separation balance sheet) during reorganization through merger, accession, division, separation;
• when changing the type of a state-owned institution to a budgetary or autonomous one or when changing the type of a budgetary or autonomous institution to a state-owned one.

Reserves for future expenses

In Instruction No. 157, it is planned to introduce a new account 401 60 “Reserves for future expenses.” According to the Ministry of Finance, this account should reflect ( clause 302.1 Instructions No.157n) expenditure obligations:

1. arising from the institution as a result of accepting other obligations (payment of vacation for time actually worked, payment of compensation for unused vacation, including upon dismissal, payment at the request of buyers for warranty repairs, routine maintenance in cases stipulated by the supply agreement, etc.);
2. arising for an institution by virtue of legislation when making a decision to restructure its activities, including when making a decision to reorganize institutions, change the structure of institutions (creation or liquidation of branches, separate structural divisions, changes in types of activities);
3. contested in court (including the collection of penalties and fines arising from civil agreements (contracts), as well as legal expenses (costs), including in the case when the main manager of the budget of a public legal entity acts in court on behalf of this entity as a representative of the defendant in claims against this entity: for compensation for damage caused to an individual or legal entity as a result of illegal actions (inaction) of state bodies or their officials, according to departmental affiliation, including as a result of the issuance of acts of state authorities, not in accordance with the law or other legal act; presented when the limits of budget obligations provided to the recipient of budget funds subordinate to him, which is a government institution, are insufficient to fulfill his monetary obligations;
4. for expenses incurred for which settlement documents were not received in a timely manner (for utilities, communication services);
5. in other cases provided for when developing the accounting policy of the institution.

The procedure for the formation of reserves (types of reserves, methods for assessing liabilities, date of recognition in accounting, etc.) is established by the institution as part of the formation of accounting policies.

A provision should only be used to cover those costs for which the provision was initially recognized.

Commitment

New edition p. 318 Instructions No.157n involves distinguishing between the concepts of “accepted obligations” and “accepted obligations”.

Accounting for accepted liabilities and (or) monetary obligations is carried out on the basis of documents confirming their acceptance according to the list established by the institution as part of the formation of accounting policies, taking into account the requirements for authorizing the payment of accepted monetary obligations established by the financial authority. In turn, accounting for accepted obligations is carried out on the basis of documents confirming the planning of the institution’s obligations or planning of changes to previously accepted obligations in the current financial year, in subsequent financial years, including outside the planning period. Obligations assumed for the purposes of Instruction No. 157n include obligations the acceptance of which is planned in accordance with the procurement schedule.

Accounting for accepted obligations will be kept in account 502 30 “Accepted obligations”.

It turns out that first institutions must reflect in their accounting the accepted obligations on the basis of the procurement schedule, then, on the basis of the concluded agreement, reflect the acceptance of obligations, and on the basis of the documents submitted for payment of the accepted obligations (agreement), carry out accounting of monetary obligations.

Off-balance sheet accounting

We have already talked about the changes that officials intend to make to off-balance sheet account 01; now we will focus on the use of other off-balance sheet accounts.

Account 02 “Material assets accepted for storage.” It is assumed that this account will additionally be used to account for property in respect of which a decision has been made to write off (cessation of operation) until its dismantling (disposal, destruction) ( paragraph 335 Instructions No.157n).

Account 04 “Debt of insolvent debtors”. It is planned to introduce a rule that the write-off of receivables from off-balance sheet accounting 04 is carried out on the basis of a decision of the institution’s commission on the receipt and disposal of assets if there are documents confirming the termination of the obligation by the death (liquidation) of the debtor, as well as upon the expiration of the period for the possible resumption of the debt collection procedure, according to current legislation ( paragraph 339 Instructions No.157n).

Account 09 “Spare parts for vehicles issued to replace worn-out ones.” The Ministry of Finance assumes paragraph 349 Instructions No.157n introduce a rule that when a vehicle is disposed of, the material assets installed on it are written off from the off-balance sheet account.

Account 17 “Receipts of funds to the accounts of the institution” and account 18 “Outflows of funds from the accounts of the institution.” These accounts are supposed to be maintained when reflecting cash flows on account 0 201 34 “Cash” ( item 365,367 Instructions No.157n).

Account 30 “Settlements for the fulfillment of monetary obligations through third parties.” The new edition of Instruction No. 157n assumes the emergence of a new off-balance sheet account on which records of settlements for the fulfillment of monetary obligations through third parties will be kept (for the payment of pensions, benefits, and other payments to individuals through branches of the Russian Post, payment agents).

In conclusion of the article, I would like to note that the changes that are expected to be made to Instruction No. 157n significantly change the methodology for keeping records of individual transactions. They directly affect the norms instructions no.174n , № 183n , № 162n. The introduction of these standards must inevitably lead to changes in these instructions. We hope that the legislator will nevertheless make adjustments to instructions No. 174n and No. 183n and thereby eliminate the current shortcomings of some of their norms, which make their application difficult, if not absurd. For example, score 21006 “Settlements with the founder” is applied by institutions not as prescribed in instructions No. 174n and No. 183n, but as explained in Letter of the Ministry of Finance of the Russian Federation dated September 18, 2012 No. 02-06-07/3798 .

Guide to Record Keeping 1 S Military Unit

The company "1C" and NPC "Progtekhnika" announce the release of a joint software product "1C: Military Unit 8": The main delivery of "1C: Military Unit 8" includes the "1C: Enterprise 8" platform, the "Military Unit" configuration, a complete set of documentation and a license to use the 1C:Enterprise 8 system (hardware protection key) for one workstation. Also included in the basic package is a six-month subscription to an information technology support (ITS) disk. To expand the number of workplaces, 1C:Military Unit 8 users can purchase the required number of additional client licenses for the 1C:Enterprise 8 platform, as well as a license to use the 1C:Enterprise 8 server. For prices and procedures for purchasing client licenses for the 1C:Enterprise 8 platform, see information letters No. 7033 dated July 9, 2007 and No. 9844 dated March 16, 2009. 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This product was created on the 1C:Enterprise 8 platform and uses all the advantages of this modern technology platform, such as scalability, ease of administration and configuration, integration with external programs and equipment based on generally recognized open standards and data transfer protocols. Detailed description of the 1C:Enterprise 8 platform: http://v8.1c.ru/overview/Platform.htm. The configuration of the program "1C: Military unit 8" was developed on the basis of the standard configuration "Accounting of a budgetary institution" on the platform "1C: Enterprise 8" in accordance with the requirements and provisions of the current regulatory documents of the Ministry of Finance of the Russian Federation, the Federal Treasury on budget accounting and budget execution , with modifications related to the peculiarities of accounting in institutions of the Ministry of Defense of the Russian Federation. At the moment, these features are due to the need to apply the provisions of the following regulatory documents: Order of the Ministry of Defense of the Russian Federation No. 200dsp dated April 30, 2008 “On approval of the Classification of Expenses according to the budget estimate of the Ministry of Defense of the Russian Federation”; Order of the Ministry of Defense of the Russian Federation No. 139 of March 28, 2008 “On the forms of documents used in the financial and economic activities of the Armed Forces of the Russian Federation”; Order of the Ministry of Defense of the Russian Federation No. 250dsp dated May 7, 2008 “On financial support and features of budget accounting in the Armed Forces of the Russian Federation.” As new regulatory documents of the Ministry of Defense of the Russian Federation are released, it is planned to release new releases of the “1C: Military Unit” configuration, taking into account the provisions of the instructions and instructions of the Ministry of Defense necessary for organizing accounting in institutions of the Ministry of Defense of the Russian Federation. 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1C:Military unit 8

Created 01 Jul 2015

Military registration in an organization - step-by-step instructions for maintaining it in 2017-2018 will be described in this article - must be maintained by every employer if it employs citizens liable for military service. This is the requirement of paragraph 7 of Art. 8 of Law No. 53-FZ of March 28, 1998 “On Military Duty and Military Service.” Also from the article you will find out who is doing this and what categories of citizens are subject to registration.

The procedure for maintaining military registration of citizens in organizations

The rules for organizing military registration are established by the Regulations on Military Registration, approved by Decree of the Government of the Russian Federation No. 719 of November 27, 2006, and the Methodological Recommendations for maintaining military records in organizations (hereinafter referred to as the Methodological Recommendations), approved by the General Staff of the Armed Forces of the Russian Federation on April 11, 2008.

• men of military age (18-27 years old) not enrolled in the reserves;
• men in reserve;
• employees who studied at military departments in vocational educational institutions;
• persons exempt from conscription;
• men over 27 years of age who did not complete service due to deferment;
• citizens discharged from the army;
• workers who served alternatively;
• women who received military qualifications.

The process of military registration is the collection and systematization of information about the performance of military duty by the above-mentioned employees, as well as its updating. The purpose of this procedure is to ensure that citizens of the Russian Federation fulfill their duty to their homeland, as well as meet the state’s needs for military resources in the event of hostilities.

Who maintains military records and reservations in the organization?

The responsibility for organizing accounting in an organization lies with its head, although, if necessary, he can, by order, delegate the direct performance of this responsibility to other employees. The procedure for delegation is established by clause 12 of the Regulations on Military Registration:

• if there are less than 500 registered employees, one person can perform these duties part-time;
• if the company employs from 500 to 2000 military personnel, it is necessary to allocate a specialist, charging him with maintaining military records as the main workload;
• if the number of conscripts is 2000-4000, it is required to attract two full-time employees.

With a larger staff, the law allows for delegation of accounting responsibilities to a larger number of employees. In this case, it is necessary to allocate an employee for every 3,000 employees and create a military registration unit. Note: the candidacies of employees applying for record keeping should be agreed upon in advance with the military commissariat to avoid problems.

Step-by-step instructions for maintaining military records in organizations

To properly organize the accounting process, company management must take several steps.

Step 1 - publication order on the organization of military registration. With this document, the manager must appoint a responsible person and his deputy, who will perform accounting duties during rest or forced breaks in the work of the responsible person.

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Step 2 - preparation and agreement with the military commissariat of a work plan. A sample plan can be found in Appendix 17 to the Guidelines. The document must contain information about the planned activities, the timing of their implementation and the name of the organization, as well as a mark of agreement with the military registration and enlistment office.

Step 3 - development of a journal for checking the registration and reservation of citizens. The company's management should be guided by the sample presented in the Methodological Recommendations. According to Appendix 1 to this legal act, the document must be drawn up in the form of a table with the following columns:

• "Check date";
• “Position and full name of the inspector”;
• “Results, shortcomings and evaluation”;
• “The decision of the head of the company based on the results of the inspection and the note on the elimination of deficiencies.”

Step 4 - thorough verification of documents from citizens during the process of employment with the company. Those in the reserve must submit a military ID to the personnel department, and those who have not served - a registration certificate. It is necessary to make sure that the information and photos in these documents match the information in the passport.

Step 5 - filling out personal employee cards. They must indicate:

• information about marital status;
• education data;
• place of work;
• job title;
• employee's place of residence.

Cards are usually stored in a special file cabinet. The filing system can be organized by departments or teams, and within them - alphabetically.

Step 6 - explaining to citizens their responsibilities for accounting and military training, monitoring their implementation by the employee.

Order on the organization of military registration (sample document)

A sample order is contained in Appendix 4 to the Methodological Recommendations. The document must contain the following information:

• name of company;
• date of issue of the order;
• Document Number;
• order on the organization of accounting;
• details of the person responsible for maintaining records;
• information about the deputy employee responsible for accounting in the company in the event of his temporary absence or incapacity for work;
• information on control over the execution of the order.

The order is signed by the head of the organization and certified with the company seal. A copy of the document is sent to the military registration and enlistment office.

Military registration corner in the organization (contents, sample)

According to paragraph 39 of the Methodological Recommendations, the management of the organization is obliged to provide employees with background information on accounting, mobilization and preparation for it. The installation of a military registration corner makes it possible to clearly convey to employees the necessary information on these issues.

The legislation does not describe a sample corner. As a rule, it is designed in the form of a stand with illustrations and contains information defining:

• accounting tasks;
• responsibilities of employees;
• liability for violation of accounting rules;
• list of documents regulating military registration;
• rules for passing training camps, etc.

Checking military records in organizations

Monitoring of accounting in large organizations (with more than 500 employees) is carried out once a year. The check is carried out by representatives of the military registration and enlistment office or local government bodies. If the number of employees in a company is less than 500 people, inspection can be expected once every 3 years.

Inspectors evaluate the reliability of the organization’s documents related to record keeping: personal cards of employees, work plan for record keeping. The results of the inspection are recorded in a special journal.

As you can see, keeping records and maintaining up-to-date information about employees liable for military service is an important function of organizations. With the help of this system, government agencies can effectively monitor the performance of working citizens of their military duty.