Settlements with other debtors: features of accounting in institutions-Reference-Cited by-同舟云学术

Settlements with other debtors: features of accounting in institutions

Published:2020-05-01 Issue:5 Volume: Page:5-14
ISSN:2075-0242
Container-title:Buhuchet v zdravoohranenii (Accounting in Healthcare)
language:ru
Short-container-title:

Author:

Gerasimova Larisa¹

Affiliation:

1. Moscow State University of Civil Engineering (National Research University) (MGSU)

Abstract

The article discusses some types of settlements with other debtors, and which accounts in the accounting of a budget institution reflect other settlements with debtors. The article analyzes the legislative acts in terms of operations for calculating budget and Autonomous institutions with suppliers on the amounts of VAT presented by them, the specifics of accounting for input VAT, VAT from the received advance on the account 210 10. Cash transactions that are received at the cash Desk from the personal account and their accounting on the account 210 03 “Settlements with the financial authority on cash” are considered. An example of accounting for receiving funds to the institution’s cash register is given. Settlements with other debtors under the account 210 06 “Settlements with the founder” are considered. The article considers the reflection of the indicator of the book value of particularly valuable property and the rules for its adjustment when changing.

Publisher

PANORAMA Publishing House

Subject

Management, Monitoring, Policy and Law,Geography, Planning and Development

Reference9 articles.

1. The Order of the Ministry of Finance of Russia dated 01.12.2010 N 157н (ed. by 28.12.2018) “On approval of the Single plan of accounts for public authorities (government bodies), local authorities, management bodies of state extra-budgetary funds, state academies of Sciences, state (municipal) institutions and Instructions for its use” (Registered in Ministry of justice of Russia 30.12.2010 No. 19452).

2. Order of the Ministry of Finance of the Russian Federation of 16.12.2010 N 174n (ed. from 28.12.2018) “on approval of the Plan of accounts of accounting of budgetary institutions and Instructions for its application” (Registered in the Ministry of justice of the Russian Federation 02.02.2011 N 19669).

3. Federal law of 12.01.1996 N 7-FZ (ed. from 02.12.2019) “About non-profit organizations” // Information and legal system ConsultantPlus-access Mode: http://www.consultant.ru.

4. Gerasimova L.N. The Need to reflect non-financial information in accounting. — Accounting. Analysis. Audit. 2015. — no. 1. — Pp. 77–81.

5. Gerasimova L.N. management of accounts receivable on the basis of factoring // Innovative development of the economy. — 2014. — № 2(19). — Pp. 125–132.