Accounting for operations for issuing workwear. Public sector. New rules for accounting for property transferred for personal use of employees What is taken into account in off-balance sheet account 27

Which off-balance sheet accounts are used in the accounting of commercial organizations, what documents regulate the accounting procedure on them, see the article “Rules for maintaining accounting on off-balance sheet accounts.” Using off-balance sheet account 27 in accounting Off-balance sheet account of a budget organization 27 is called “Tangible assets issued for personal use to employees (employees).” It is designed to collect and store information on issued employees:

branded clothing;
special uniforms;
shoes;
other material property necessary for the organization’s employees to work.

The listed valuables must be transferred to the personal use of the employee specifically for the performance of his official duties. At the same time, the employee must be responsible for the safety of these values.

What is transferred to off-balance sheet account 27?

Attention

Thus, in the situation under consideration, when transferring uniforms for personal (individual) use of employees, the following correspondence can be used: Debit KRB 1 401 20 272 (1 109 00 272) Credit 1 105 35 440 - the transfer of uniforms to employees is reflected on the basis of the Statement of Issue of Materials valuables for the needs of the institution (form 0504210); at the same time, an increase in off-balance sheet account 27 “Material assets issued for personal use to employees (employees).” Please note that on June 2, 2015, Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers” was registered with the Ministry of Justice of Russia accounting ..." (hereinafter referred to as Order No. 52n), which replaces Order No. 173n of the Ministry of Finance of Russia dated December 15, 2010 (hereinafter referred to as Order No. 173n). Order No. 52n has been applied in the formation of accounting policies since 2015.

Reflection on account 27 of fixed assets issued for personal use to employees

Property issued for personal use and subject to accounting on account 27 should include property that meets the following criteria: 1) property is subject to issue to an employee in connection with the performance of duties for a certain position; 2) the right to receive property, security standards (quantitative, qualitative) are established by the relevant legal act (including a local act of a public sector organization); 3) the property is not “under the control” of any materially responsible persons (as a rule, during the performance of official duties by the relevant employee, it is with this employee, and in other times - outside the territory of the organization - at the employee’s place of permanent residence, etc.). In particular, account 27 can account for uniforms issued to employees holding certain positions for personal (individual) use. According to paragraph.

Accounting for material assets issued for personal use (fimina n.v.)

The list of works and categories of workers with whom such contracts can be concluded was approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85. Accounting Operations are reflected in the budgetary accounting of the institution in accordance with the provisions of the following regulations:

instructions, approved
by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n);
instructions, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n).

To account for uniforms, special clothing and other property issued by an institution for personal use to employees for the performance of their official (official) duties, in order to control its safety, intended use and movement, account 27 is intended (clause 385 of Instruction No. 157n).

Budget accounting: how to accept, issue, move and write off workwear

Material inventories" with simultaneous reflection on off-balance sheet account 27 "Material assets issued for personal use to employees (employees)". Directly in the Methodological recommendations for the transition to new provisions of the Instruction, the requirement to reflect on account 27 the cost of fixed assets issued for personal (individual) ) use by workers (employees) to perform their official (official) duties, so disputes still arise. Please note! On account 27 it is the property that is in the personal use of the employee (employee). Let us give a typical example to distinguish between cases when the value of property is reflected on account 27 and when it is not. Thus, a specialized medical institution provides patients with dressing gowns, slippers, etc. .

Accounting for operations for the issuance of workwear

Is it possible to carry out an inventory for off-balance sheet accounts? Results Off-balance sheet account 27 “Material assets issued for personal use to employees (employees)” is used in budgetary institutions to account for and control over material assets transferred to employees to perform their official duties with their help.

This accounting must be kept in detail for each type of valuables, separately for employees, quantities and amounts. Latest articles Reflecting in accounting returnable production waste (nuances) Act on write-off of low-value and wear-and-tear items Features of tax and accounting of inventories in housing and communal services Order on the commission for write-off of material assets Main reasons for write-off of furniture (tables, chairs, etc.)

Important

Saratov, as a violation, the act of auditing the activities of one of the institutions indicated that according to the institution’s annual financial statements for 2015, there were no material assets on off-balance sheet account 27 as of the end of the reporting period. Thus, a violation of paragraph 385 of Instruction No. 157n was committed. The institution did not keep records of special clothing issued to employees to perform job duties, which, in the opinion of the inspectors, indicated the unreliability of the accounting statements in terms of reflecting the indicators in the Certificate of the presence of property and liabilities in off-balance sheet accounts as of 01/01/2016 to the Balance sheet of account 27 “Material assets issued for personal use to employees (employees).”

Write-off from account 27 in budgetary institutions

Property items are accepted for accounting on account 27 on the basis of the primary accounting document at book value. The disposal of property items from off-balance sheet accounting is carried out on the basis of the primary accounting document at the cost at which the objects were previously accepted for off-balance sheet accounting.
The write-off of materials that have a standard service life (socks) issued for personal (individual) use to employees for the performance of their official (official) duties (working clothes and shoes, uniforms, clothing, etc.) is reflected in the debit of accounts 1,401 20,272 , 1 109 00 272 and to the credit of the corresponding analytical accounting accounts account 1 105 00 000. At the same time, an entry is made for the cost of materials on off-balance sheet account 27.
This is indicated in paragraph 2.5 of the methodological recommendations, communicated by letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918.

Patients for whose personal use this property is transferred are not employees of the institution. The financially responsible person in this organization of legal relations is the sister-mistress, who does not have this property for personal use.

There is no reason to assign property to an off-balance sheet account 27. Write-off from an off-balance sheet account The disposal of property items from off-balance sheet accounting is carried out on the basis of a primary accounting document at the cost at which the objects were previously accepted for off-balance sheet accounting (clause

385 Instructions No. 157n). When writing off property due to its unsuitability and expiration of its useful life, no questions arise.
A similar procedure for reflecting the transfer of material assets accounted for as part of inventories and issued for personal use to employees (employees), and their further accounting on account 27, is provided for in clause 3.14 of the draft order of the Ministry of Finance of the Russian Federation “On introducing amendments to the order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application.” In accordance with paragraph.
386 Instructions N 157n analytical accounting for account 27 is carried out in the Card of quantitative and total accounting of material assets (f. 0504041) by the quantity and value of each type of property in the context of: - users of the property; - locations of its location. Disposal of property items recorded on the off-balance sheet account 27, is reflected on the basis of primary accounting documents (clause 385 of Instruction No. 157n).

On off-balance sheet accounts, institutions record property that does not meet the asset criteria, property received for storage or processing, as well as strict reporting forms, transferable awards, prizes, and cups. In this article we will look at accounting for all accounts.

The instructions do not limit the right of an institution to use its additional accounts. Irregularities in accounting for off-balance sheet accounts distort reporting, which can result in fines.

General accounting procedure for off-balance sheet accounts

The list of standard off-balance sheet accounts was approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n: numbered from 1 to 27, as well as 29, 30, 31, 40 and 42.

A simple accounting scheme is applied to all off-balance sheet accounts, that is, income is reflected only as a debit, and expenses - as a credit, without correspondence.

Data on off-balance sheet accounts does not have to be reflected in the journals of transactions and in the General Ledger.

All material assets, as well as other assets and liabilities recorded on off-balance sheet accounts, are inventoried in the manner and within the time limits established for objects recorded on the balance sheet.

Property accounting

Property is accounted for in 14 off-balance sheet accounts: 01, 02, 05, 06, 07, 09, 12, 13, 21, 22, 24, 25, 26, 27:

Account 01“Property received for use.” The account takes into account property received by the institution for use, but these are not rental objects. These are values that, in accordance with the legislation of the Russian Federation, are not subject to reflection on the balance sheet of the institution: museum objects and museum collections included in the state part of the Museum Fund of the Russian Federation, non-exclusive rights to use the results of intellectual activity, rights to limited use of other people's land plots. Property is registered on the basis of an acceptance certificate or other document that confirms receipt of the property and rights to it. Property must be reflected at the cost indicated in the transfer and acceptance certificate. Accounting is carried out in the context of property objects, owners (balance holders) of property, as well as by inventory, serial, register numbers specified in the transfer and acceptance certificate or other document.
Account 02“Material assets accepted for storage.” It is here that it is now necessary to take into account the material assets of the institution that do not meet the criteria of assets, as well as property in respect of which a decision has been made to be written off until it is dismantled, disposed of, or destroyed. Material assets accepted by an institution for storage and processing are accounted for on the basis of a primary document that confirms their receipt: an acceptance certificate, a contract, etc. Objects are reflected at the cost indicated in the primary document. If the institution executed the deed unilaterally - according to the conditional valuation: one object - 1 ruble. The disposal of MC from off-balance sheet accounting is reflected on the basis of supporting documents at the cost at which they were accepted for off-balance sheet accounting.

In the quantitative and total accounting card, the object must be reflected in the context of owners (customers), by type, grade and storage location.

Account 05“Material assets paid for through centralized supply.” Accounting is maintained by the supply ordering institutions. Material assets are reflected on the basis of documents that confirm the shipment to the consignee in the amount of payments for their acquisition. Accounting is maintained in the inventory book for each consignee and type of valuables.
Account 06“Debt of pupils and students for unreturned material assets.” Debt is taken into account in the amount of expenses for restoration or acquisition of similar property. Accounting is kept in the card for accounting funds and settlements by type of income, each student and type of value.
Account 07“Awards, prizes, cups and valuable gifts, souvenirs.” The following property is accepted into the account:
- in conditional assessment (one item, one ruble) - received awards, prizes, cups, banners;
- at the cost of acquisition - valuable gifts, souvenirs and material assets purchased for presentation (awarding).

Accounting is carried out in a quantitative-total accounting card for financially responsible persons, storage locations and each item.

Account 09"Spare parts for vehicles." Spare parts are accepted for off-balance sheet accounting at the time they are written off from the balance sheet for vehicle repairs, and are taken into account during the period of operation as part of the vehicle. Accounting is kept in a quantitative-total accounting card for persons who received spare parts, for vehicles and by types of spare parts and their quantity.

When a vehicle is disposed of, the spare parts installed on it and accounted for in account 09 are written off from off-balance sheet accounting.

Count 12“Special equipment for carrying out research work under contracts by customers.” Equipment is accounted for at the cost indicated by the customer in the primary transfer documents. Accounting is carried out in a quantitative-cumulative accounting card in the context of work topics, responsible persons, storage locations, by type of equipment and quantity.
Count 13"Experimental Devices". Objects are registered at their cost, which is attributed to the increase in R&D costs. Accounting is carried out in a card of quantitative and total accounting in the context of responsible persons, storage locations by type of valuables, their quantity and value.
Count 21"Fixed assets in operation." The account keeps records of fixed assets worth up to 10,000 rubles. inclusive. Registration is carried out on the basis of a primary document when transferring an asset worth up to 10,000 rubles. into operation, with the exception of real estate and library assets. Accounting is carried out at the cost established in the accounting policy: according to conditional valuation - 1 rub. for one object or at book value. Accounting is carried out in a card of quantitative and total accounting in the context of fixed assets and centers of financial responsibility. Objects are written off from the account only by decision of the commission on the basis of an acceptance certificate or a write-off act.
Count 22“Material assets received through centralized supply.” Property that was received through centralized supply is registered until the notification (f. 0504805) and copies of the supplier’s documents are received.
Count 24“Property transferred into trust management.”
Check 25 “Property transferred for paid use (lease)” - for accounting for operating lease objects, granted rights to use property transferred by the institution for paid use under a lease agreement.
Check 26 “Property transferred for free use” - to account for operating lease objects, granted rights to use property transferred by the institution for free use. What these accounts have in common is that property is registered on the basis of a transfer and acceptance certificate at the cost specified in the act. Accounting is carried out in a card of quantitative and total accounting in the context of managers or users, their locations, by type of property in the structure of groups: real estate, especially valuable movable property, other movable property, non-financial assets.
Score 27“Material assets issued for personal use to employees (employees).” Objects are accepted for off-balance sheet accounting at book value based on the primary document. Accounting is carried out in a card of quantitative and total accounting in the context of users of property, location, by type of property, its quantity and value.

Accounting for strict reporting forms, vouchers, periodicals

The listed assets are recorded in off-balance sheet accounts: 03, 08, 23.

Account 03"Strict reporting forms." The list of SSBs and the procedure for their evaluation (according to a conditional valuation - 1 ruble per form or acquisition cost) is established in the accounting policy. Records are kept in the book of strict reporting forms for each type of form, broken down by responsible persons and storage locations. Forms are written off on the basis of an acceptance certificate or a write-off act in cases of issuance of BSO, transfer to another organization or damage, theft, shortage.
Account 08“Vouchers are unpaid.” Vouchers are accepted for accounting when stored at the cash desk at the nominal value indicated on the voucher form or in the conditional valuation in the absence of a nominal value. Accounting is carried out in a quantitative and total accounting card for responsible persons, storage locations, types of vouchers and cost.
Score 23"Periodicals for use." Acceptance for accounting is carried out on a conditional basis. Analytical accounting is maintained in a quantitative accounting card for each periodical. Write-off of accounting objects is carried out by decision of the commission on the basis of an act.

Accounting for money, settlements and settlement documents

Money, settlements and settlement documents are taken into account from the 14th to the 19th and on the 30th off-balance sheet accounts.

Count 14“Settlement documents awaiting execution” and count 15“Settlement documents not paid on time due to lack of funds in the account of a state (municipal) institution).” Accounting for settlement documents is maintained in the accounting card for settlement documents awaiting execution, broken down by accounts for each document.
Count 16“Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, accounting errors.” Keep records in the Funds and Settlements Accounting Card. Registration is carried out on the basis of audit reports, inspections and other similar documents. In account 16, the amounts of overpaid benefits continue to be recorded until they are fully repaid or written off. If repayment or collection occurs over a period of several months, amounts held off balance may also be written off gradually.
Score 17"Cash receipts" and count 18"Cash outflows." Accounts must be opened for balance sheet accounts: 201.00 “Cash of the institution”, 210.03 “Settlements with the financial authority for cash” and 304.06 “Settlements with other creditors” (in terms of cash settlements). Accounting is carried out in a multi-graph card or a card for recording funds and settlements in the context of institution accounts, by type of disposals and receipts (in the context of KOSGU). At the end of the year, account balances are not carried over to the next year. Thus, accounts 17 and 18 must be closed as of December 31 of the reporting year.
Score 19“Unidentified receipts from previous years.” Accounting is carried out according to the dates of crediting of uncleared receipts and the dates of their clarification.
Count 30“Calculations for the fulfillment of monetary obligations through third parties.” Analytical accounting of the account is maintained in a multigraph card and (or) in a card for accounting for funds and settlements in the context of monetary obligations by type of payment of budget funds or other types of payments.

Accounting for receivables and payables

To record accounts receivable and payable on the off-balance sheet, two accounts are provided: score 04“Debt of insolvent debtors” and account 20 “Debt unclaimed by creditors.”

Debt is reflected in accounting at the moment when the commission for the receipt and disposal of assets makes a decision to write it off from the balance sheet.

Debt accounting is maintained in the card for accounting for funds and settlements:

by type of revenue and debtor for accounts receivable;
by types of payments and receipts and by creditors for accounts payable.

From account 04, the debt is written off by decision of the commission (in the event of death or liquidation of the debtor), when the debt collection procedure is resumed, or if money has been deposited into the account to repay the debt.

Accounting for guarantees

Accounting for guarantees is carried out on accounts 10 and 11.

Count 10“Ensuring the fulfillment of obligations.” Collaterals are accepted for accounting according to source documents in the amount of the obligation for which the collateral was received. Accounting is kept in a multigraph card in the context of obligations by type of property (collateral), its quantity, storage locations and obligations for which the property was received as security. The collateral is written off if obligations are fulfilled.
Count 11"State municipal guarantees". Accounting is kept in the card for accounting funds and settlements in the context of subjects of civil rights and obligations for which guarantees are provided, by type and amount of guarantee. Collateral amounts are debited from the account when the obligations in respect of which the guarantee was provided are fulfilled.

Accounting for financial investments

Account 31"Shares at par value." Accounting is maintained by a body with the powers of a shareholder or another authorized body. Shares are placed on off-balance sheet accounting simultaneously with their reflection in account 204.30 “Shares and other forms of participation in capital.” Accounting is maintained in the securities register.
Count 40"Assets in management companies." The off-balance sheet takes into account assets that are listed in account 204.51 “Assets in management companies.” The value of the property is adjusted at the reporting date. Accounting is carried out by groups and types of non-financial and financial assets.
Count 42"Budget investments implemented by organizations." Acceptance for accounting occurs based on data on the transfer of funds or transfer of assets. Investments are written off from the balance sheet upon completion of work and commissioning of capital construction projects. Analytical accounting of the account is carried out by recipients of funds.

Additional off-balance sheet accounts

The Ministry of Finance reserved for budgetary institutions the right to introduce additional off-balance sheet accounts necessary for collecting information and monitoring property. To do this, it is enough to fix the accounting procedure for off-balance sheet accounts in the accounting policy. But it should be noted that the numbering of additional off-balance sheet accounts should not conflict with the numbering of accounts assigned by the Ministry of Finance. To do this, it is best to assign a three-digit or letter code to additional off-balance sheet accounts (for example, 100, 101, TR, etc.).

The new version of the Instruction, approved (hereinafter referred to as the Instruction), provides for the requirement for mandatory off-balance sheet accounting of material assets issued for personal use to employees of public sector organizations for the performance of their official duties. This version of the Instructions has been in effect since November 16, 2014. Until this moment, at the federal level there were no unified rules for accounting for property transferred for personal use to employees, approved by a regulatory legal act. The issue was resolved by including relevant provisions in the accounting policy of the state (municipal) institution (taking into account the requirements of the body exercising the functions and powers of the founder). At the same time, in a number of cases, the balance sheet continued to include both fixed assets transferred for personal use (worth more than 3,000 rubles) and inventories.

Let us remind you that the indicators of accounting (budget) reporting for 2014 must be formed taking into account the new provisions of the Instructions, as well as taking into account the Methodological recommendations communicated.

According to the new edition of the Instructions, such property, in order to ensure control over its safety, intended use and movement, is subject to accounting in off-balance sheet account 27 “Tangible assets issued for personal use to employees (employees)” ().

The current regulatory legal acts governing accounting issues in public sector organizations do not contain instructions on how the concept of “personal use” should be interpreted. Accordingly, this problem must be resolved in the accounting policy. Property issued for personal use and subject to accounting on account 27 must include property that meets the following criteria:

the property is subject to issue to the employee in connection with the performance of duties for a certain position;

the right to receive property, as well as quantitative and qualitative standards of security are established by the relevant local regulatory act of the public sector organization;

the property is not “under the control” of any financially responsible persons - that is, as a rule, during the performance of official duties by the relevant employee, it is with this employee, and at other times - outside the territory of the organization - for example, in the place of permanent residence of the employee and etc.

At the same time, neither the Instructions nor the Instructions for the application of Charts of Accounts (approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n "", Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n "", Order of the Ministry of Finance of the Russian Federation dated December 23 2010 No. 183n " ") do not contain requirements for mandatory accounting in account 27, in particular, of the following types of property:

EXAMPLE

Account 27 can account for the following issued to employees holding certain positions for personal use:

mobile phones, tablet computers, laptops;
special clothing, special shoes, uniforms, clothing, clothing and footwear, as well as sports clothing and footwear.

issued to employees for temporary use in connection with any one-time orders or tasks (for example, a phone and laptop issued for the duration of a business trip; special clothing received to perform certain work during the day, etc.);
located in the premises (offices) of the organization’s employees and directly used by them to perform official duties, but assigned on a permanent basis to financially responsible persons (furniture, office equipment, etc.).

Table 2. Grounds for disposal of property from account 27

Reason for disposal	Documents that can be drawn up in accordance with accounting policies
Return by officials (transfer to warehouse, etc.)	For example, Invoice for internal movement of fixed assets (f. 0306032)
Recognition as unsuitable for further use for its intended purpose due to complete or partial loss of consumer properties, incl. physical or moral wear and tear, damage	The decision of the Commission on the receipt and disposal of assets, formalized in the generally established manner by the relevant Act on the write-off of property
Removal from possession, use and disposal (due to death or destruction, expiration of the wearing period of uniform, etc.), as well as the impossibility of establishing its location (shortage, theft, etc.)

In accounting, the disposal of property from the personal use of employees is reflected by reducing the account indicator 27.

The return of property to storage locations is simultaneously reflected in the generally established manner on balance sheet (off-balance sheet) accounts: as an internal movement in account 101 00 (when returning fixed assets worth more than 3 thousand rubles), as an increase in the indicator of off-balance sheet account 21 (when returning fixed assets worth up to 3 thousand rubles inclusive), etc. The disposal of property transferred for personal use due to its write-off is also reflected in balance sheet (off-balance sheet) accounts in the generally established manner.

In accordance with the provisions, analytical accounting for account 27 is carried out in the Card of quantitative and total accounting of material assets (f. 0504041) by the quantity and value of each type of property in the context of:

users of the property;
its location.

Anna Shershneva , expert in the "Budget Sphere" direction of the GARANT Legal Consulting Service, 2nd class advisor to the State Civil Service of the Russian Federation

Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n “On amendments to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies state extra-budgetary funds, state academies of sciences, state (municipal) institutions and the Instructions for its application" (hereinafter - Order 89n) introduced a new off-balance sheet account 27 "Material assets issued for personal use to employees (employees)". The account is intended to account for property issued by an institution for personal use to employees for the performance of their official (official) duties, in order to ensure control over its safety, intended use and movement. In accordance with the explanations given during the study, in this account, in addition to inventories, fixed assets (in our case - cell phones, altimeters, sling cutters) issued to employees should be taken into account, without writing them off from the balance sheet account 101 00. When will this provision be implemented? in "1C: Public Institution Accounting 8"?

In the program “1C: Accounting of a State Institution 8”, for all accounts of account 101 00 “Fixed Assets”, analytical accounting is maintained not only for fixed assets, but also for centers of financial responsibility - financially responsible persons and storage locations (responsible departments) - see Fig. . 1.

When issuing fixed assets for use, including for personal use, in the document “ Internal movement of fixed assets and intangible assets» the recipient of the property is indicated - the employee for whose personal use the property is transferred (Fig. 2).

When posting a document, accounting records are generated for the change of MOL (CMO).

In reporting, property is reflected according to the CMO to which it is transferred.

If OS is not debited from account 101 00, why should it also be taken into account on account 27? Letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918 communicated Methodological recommendations for the transition to new provisions of the instructions for the application of the Unified Chart of Accounts for government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n, hereinafter referred to as Methodological Recommendations.

In the Methodological Recommendations accounting records for acceptance to balance sheet accounting in accordance with Amendments 157n of assets not previously taken into account when forming the balance sheet of an institution (registration of objects not listed on the balance sheet, including those recorded on off-balance sheet accounts) that must be reflected in accounting by December 31, 2014. In particular, paragraph 2.5 of the Methodological Recommendations states: “Disposal of inventories that have a standard service life (socks) issued for personal (individual) use to workers (employees) for the performance of their official (official) duties (special clothing, special shoes, uniforms , clothing and footwear, as well as sportswear and shoes, etc.), is reflected in the debit of accounts 0 401 20 272 "Consumption of inventories", 0 109 00 272 "Consumption of inventories in the cost of finished products, works, services" and the credit of the corresponding analytical accounting accounts of account 0 105 00 000 “Material inventories” with simultaneous reflection on the off-balance sheet account 27 “Material assets issued for personal use to employees (employees).”

Corresponding changes have been made to the documents of the program "1C: Accounting of a public institution 8" for accounting for materials both on balance sheet and off-balance sheet accounts - functionality has been added for working with off-balance sheet account 27 "Material assets issued for personal use to employees (employees)", in particular in the document “ Write-off of materials"operation provided" Issue for personal use (401.20.272 (109.00) - 105.00) (posting to account 27) "; in the document " Receipt of materials other"operation provided" Return from personal use (105.00 - 401.10.180, off-balance account 27) ».

In addition, provision is made for the automatic write-off of clothing property issued for personal use to employees before December 31, 2014, from account 105 00 and acceptance for accounting into account 27 when transferring data from the 1C: Clothing Allowance 8 program to the 1C: Public Institution Accounting 8 program "

It should be noted that the Methodological Recommendations do not contain a requirement to reflect on account 27 the cost of fixed assets issued for personal (individual) use to employees to perform their official duties. Therefore, 1C has no basis for automatically generating accounting entries for account 27 when issuing fixed assets for use for personal use by employees.

Off-balance sheet account 27 in the accounting of an organization is provided for accounting of budgetary institutions. This article will explain how to work with it correctly and what can be transferred to off-balance sheet account 27.

What is an off-balance sheet account?

According to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions on its application”, budgetary organizations are required to maintain accounting records in accordance with the approved Instructions.

An off-balance sheet account is characterized by:

lack of correspondence;
simple accounting system.

With a simple accounting system, off-balance sheet amounts are either credit or debit only.

Off-balance sheet accounts are created for the purpose of:

ensuring internal control over the safety of property issued for use;
providing management accounting.

Institutions have the right to introduce additional off-balance sheet accounts.

How to use off-balance account 27?

What is special about off-balance account inventory?

Each budgetary institution must necessarily use off-balance sheet accounts. In order to ensure that the property is being used correctly, a regular inventory is carried out.

The inventory of property on the balance sheet is carried out at the same time and with the same frequency as the inventory of property on the balance sheet.

Questions and answers

Can we ourselves develop documentation that will allow us to maintain off-balance sheet accounting 27?

Answer: Yes, the organization has the right to develop its own documentation, based on which it will record property and valuables in off-balance sheet account 27.

After we have issued special clothing to employees, how long must the employee bear personal responsibility for its safety?

Answer: The employee must bear personal responsibility for the safety of the workwear during the period for which it was issued (even if the clothing did not become unusable during the specified period). Each type of workwear has a depreciation period.