). Accounting certificate - latest changes (Ratovskaya S.A.) Accounting certificate form 0504833

Accounting certificate - latest changes (Ratovskaya S.A.)

Article posted date: 03/26/2017

An accounting certificate (f. 0504833) is a unified form of document that is used in a number of cases established by accounting instructions, as well as the accounting policies of the institution. In connection with the trend of institutions moving predominantly to electronic document management, the role of this certificate in reflecting business transactions has increased significantly.

Filling Features

Forms of primary accounting documents, mandatory for use by state (municipal) institutions, and Guidelines for filling them out are approved by Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n (hereinafter referred to as Order N 52n, Guidelines N 52n).
All unified forms of documents, including accounting certificate f. 0504833 (hereinafter - certificate f. 0504833, certificate), consist of three parts: header, content and design.
The header part of the help contains the following details:
- name of the document form;
- document form code according to the All-Russian Classifier of Management Documentation (OKUD);
- the date on which the information contained in the document is presented (date of formation of the information);
- name of the accounting entity that compiled the document and the corresponding code according to the All-Russian Classifier of Enterprises and Organizations (OKPO);
- the name of the structural unit of the accounting entity in which the document was generated (a separate subdivision (branch) of the accounting entity);
- INN and KPP of the subject of accounting;
- name of the unit of measurement - rub. and its OKEI code is 383.
The content part is a table. Since the certificate f. 0504833 operations are formalized on the basis of various basis documents that have different essences, then its table indicates the name and basis of the transaction, the number of the basis document and its date, the account number (debit and credit), and the amount of the operation.
The formal part of the document form contains the signatures (with transcript) of officials responsible for the data contained in the document, the date of signing the document. In addition, the position of the performer and signature (with transcript) must be indicated.
In this regard, in the certificate f. 0504833 contains the lines “Responsible executor” and “Executor”. The institution has the right, within the framework of its accounting policies, to independently decide who is the executor and who is the responsible executor under this document. For example, it can be provided that the executor is an accountant, and the responsible executor is the chief accountant of the institution.
Methodological instructions No. 52n stipulate that in order to reflect in accounting the transactions specified in the certificate f. 0504833, the chief accountant of the accounting entity (the head of the structural unit) fills out a note confirming the acceptance of the accounting certificate for accounting while simultaneously reflecting the accounting entries in the relevant accounting registers.
In order to ensure the completeness of reflection in accounting information about assets, liabilities and facts of economic life that change them, in accordance with the requirements of regulatory legal acts, methodological guidelines for accounting, including taking into account the features of automated technology for processing accounting information, the institution has the right to include in the primary accounting document generated on the basis of a unified document form, additional details (data). At the same time, the institution’s removal of individual details from the forms of primary accounting documents approved by Order No. 52n is not allowed.
The formats of primary accounting documents are advisory in nature and can be changed if necessary (column width, number of rows in the table, etc.).

Application of accounting certificate

Help f. 0504833 is intended to reflect by an institution transactions carried out in the course of business activities, as well as transactions performed by the body providing cash services, a financial body that does not require documents from payers, accounting entities.
In addition, on the basis of the certificate in question, accounting entries are made related to the correction of errors identified by the institution.
In this case, corrections are recorded in the corresponding correspondence on the accounting accounts and reference is made to the number and date of the document being corrected and (or) the document that is the basis for making corrections.
According to clause 18 of the Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), certificate f. 0504833 must contain information regarding the rationale for making corrections, the name of the accounting register being corrected (transaction journal), its number (if any), as well as the period for which it was compiled.
Primary and summary accounting documents, as well as accounting registers, are compiled by the institution on paper or, if technical capabilities are available, on machine media - in the form of an electronic document using an electronic signature (clause 7 of Instruction No. 157n). If an error is discovered that needs to be corrected in the electronic accounting register, it is reflected by the persons responsible for its maintenance with entries confirmed by a certificate f. 0504833.
The accounting instructions provide for a number of situations when the specified certificate is used to reflect transactions in accounting as a primary document. They can be divided into several large groups.

Estimated indicators

According to paragraphs 180, 184 of Instruction No. 157n on the basis of a certificate f. 0504833 exchange rate differences are reflected when accounting for the movement of funds of institutions and budget funds in accounts in foreign currency. Such assets must be accounted for in rubles, and exchange rate differences must be reflected at the end of each reporting period. Executed certificate f. 0504833 is attached to the journal of transactions with non-cash funds and the journal of other transactions.
Similarly, the use of the specified certificate to reflect exchange rate differences during the conversion and revaluation of assets in foreign currencies is provided for in paragraphs 74, 77, 78, 81, 82 of the Instructions on accounting in budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter - Instruction N 174n).
Formation of the value of financial investments of a budgetary institution in terms of the difference between the value of shares and other forms of participation in capital in accordance with the agreement and the balance sheet (residual), actual value of the invested property is reflected in accounting on the basis of a certificate f. 0504833 (clause 119 of Instruction No. 174n).
In a number of cases for which the instructions do not directly provide for the use of a certificate f. 0504833, institutions cannot do without it. For example, when reflecting future expenses in the accounting of reserves and accepting deferred liabilities corresponding to them.
Also reference f. 0504833, drawn up on the basis of a procurement notice, can be used to reflect assumed obligations in the amount of the initial (maximum) contract price when determining suppliers (contractors) in a competitive manner. Such cases of using a certificate should be enshrined in the accounting policies of the institution.

Capitalization and write-off

Help f. 0504833 is also used to transfer account balances. So, for example, according to clause 111.1 of the Instructions on budget accounting, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n (hereinafter referred to as Instruction N 162n), the translation of indicators of assets and liabilities formed based on the results of the activities of a government institution from the beginning of the current financial year and listed on the relevant budget accounting accounts, is carried out on the date of changing the type of government institution to budgetary (autonomous) on the basis of a certificate f. 0504833.
It also reflects the attraction and restoration of funds by type of financial support. In particular, according to paragraph 72 of Instruction No. 174n, on the basis of a certificate, the attraction (restoration) from the current financial year of funds received by a budgetary institution for the corresponding type of financial support (activity), directed within the balance of funds on its personal account to fulfill the obligation, is reflected adopted by a budgetary institution as part of another type of financial support.
Based on the certificate f. 0504833 also reflects the transfer of balances if entered into accounting instructions, chart of accounts, etc. changes.

Capitalization and write-off

According to clause 34 of Instruction 174n, the posting of material inventories in the amount of their actual cost formed upon their acquisition under a leasing agreement is reflected on the basis of the invoice requirement f. 0504204 and certificates f. 0504833.
Also reference f. 0504833 is used to reflect transactions in the retail trade of goods.
Acceptance of goods for accounting when they are transferred for sale is reflected at the retail price with a separate accounting of the trade margin (trade discount), on the basis of primary accounting documents: act of acceptance of materials (material assets) f. 0504220, information f. 0504833 with the attachment of the calculation, supplier’s invoice and other similar documents (clause 46 of Instruction No. 174n).
The amounts of trade margins (discounts) on goods sold, released or written off from accounting due to their natural loss, defects, damage, shortages, etc. are reflected in the accounting registers on the basis of a certificate f. 0504833 with the attachment of calculation of the implemented overlay (clause 47 of Instruction No. 157n).
Based on the specified certificate, they reflect individual operations to calculate the cost of finished products, works, and services. Thus, it serves as the basis for distribution:
- overhead costs with the application of calculation of their distribution in the manner approved in the accounting policy of the institution (clause 60 of Instruction No. 174n);
- general business expenses incurred during the reporting period (month) when forming the actual cost of manufacturing various types of finished products, work performed, services provided, with the application of calculation of their distribution in the manner approved by the accounting policy of the institution (clause 62 of Instruction No. 174n).

Accrual of income and expenses

According to clause 150 of Instruction No. 174n, the accrual of certain types of income is reflected:
- in the amount of subsidies received for the implementation of the state task - on the basis of a certificate f. 0504833 and report on subsidies;
- for subsidies provided for other purposes in the amount of expenses incurred by a budgetary institution, the source of financial support for which were subsidies for relevant purposes, confirmed by the institution’s report, - on the basis of the specified report and certificate f. 0504833;
- in the amount of accounts payable written off from the balance sheet due to the absence of creditor claims during the limitation period, - on the basis of a certificate f. 0504833.
On the basis of the certificate in question, issued in accordance with the order of the head of the institution, operations on the assumption (increase) of obligations by the budgetary institution for the amount of accrued pensions, benefits and other social payments to former employees of the budgetary institution are reflected (clause 128 of Instruction No. 174n).
According to paragraph 129 of Instruction No. 174n, the certificate is the basis for reflecting transactions for the fulfillment (withholding, repayment) of obligations by a budget institution in the following cases:
- deductions from the accrued amount of wages, scholarships, as well as remuneration under civil contracts;
- accrual by a budgetary institution as a tax agent of the amount of VAT on rental payments due for payment in accordance with the lease agreement;
- reduction of obligations assumed under state (municipal) agreements for the needs of a budgetary institution, in the amount of the previously transferred advance payment (advance offset).
Also based on the certificate f. 0504833 reflects the accrual of taxes, fees, insurance premiums and other obligatory payments to the budgets of the budget system of the Russian Federation, including the accrual of personal income tax by a budgetary institution as a tax agent - employer, the accrual of state duties, etc. The basis for drawing up certificates in this case are calculations, declarations, and other documents confirming the amounts of accepted obligations (clause 131 of Instruction No. 174n).
The specified certificate, in accordance with clause 140 of Instruction No. 174n, also formalizes operations to reduce the debt of the accountable person to return unused funds (monetary documents) for the amount of deductions made from wages (scholarships).
In accordance with clause 124 of Instruction No. 174n, certificate f. 0504833, in particular, the following operations for accepting (increasing) debt obligations by a budgetary institution are formalized:
- accrual of the amount of the debt obligation to the guarantor in the event that the latter has fulfilled the requirements of the beneficiary with the emergence of an equivalent regressive claim of the guarantor to the budgetary institution - the principal (reflected on the basis of a certificate f. 0504833, drawn up according to a document confirming the occurrence of the guarantor’s claims in accordance with the type of accounting object and content of a business transaction);
- accrual of the amount of the debt obligation to the guarantor in the event that the latter has fulfilled the requirements of the beneficiary - the creditor of the budgetary institution under a state (municipal) agreement for the needs of the budgetary institution with the emergence of an equivalent regressive claim of the guarantor to the budgetary institution - the principal (reflected on the basis of a certificate f. 0504833, issued according to a document confirming the emergence of the right of claim of the guarantor).
Based on the certificate, investments made during the implementation of research, development, and technological work for which positive results were not obtained are written off to the financial result of the current year (clause 53 of Instruction No. 174n).
In addition, based on the certificate f. 0504833, the amount of debt on advances provided is written off from the balance sheet (clause 98 of Instruction No. 174n).

Financial results

Closing the year, attributing income and expenses to the financial result are also reflected in accounting on the basis of the considered certificates f. 0504833. In particular, according to paragraph 152 of Instruction No. 174n, the following are reflected on their basis:
- assignment to reduce the financial result of a budgetary institution of the amount of income receivables recognized in accordance with the legislation of the Russian Federation as unrealistic for collection;
- allocation of expenses associated with the sale of non-financial and financial assets to reduce the financial result of a budgetary institution from operations with assets;
- allocation of the cost of work performed by a budgetary institution, services provided to reduce the financial result of a budgetary institution from the provision of paid services (work);
- assignment of the book value of goods sold by a budgetary institution for the reporting period (decade, month) (based on the commodity report and certificate f. 0504833);
- assignment of the trade margin attributable to the cost of goods sold during the reporting period (ten-day, month) to the financial result of the current financial year (based on the product report and certificate f. 0504833 using the “red reversal” method);
- assignment of trade margins for identified shortages of goods (damages caused to goods), attributable to the financial result of the current financial year (based on the commodity report, the act of inventory results f. 0504835 and the certificate f. 0504833 using the “red reversal” method).
Operations for attributing expenses to the financial result, reflected on the basis of a certificate f. 0504833, according to clause 153 of Instruction No. 174n, are:
- assignment of general business expenses to the extent not distributed to the cost of finished products (work performed, services rendered);
- attributing the cost of sold finished products to the financial result of the current financial year;
- attributing to expenses the cost of work performed, services provided, provided (sold) to customers (consumers);
- assignment to reduce the financial result of a budgetary institution of the amount of receivables for expenses recognized in accordance with the legislation of the Russian Federation as unrealistic for collection;
- reflection of the markup on goods that have become unusable due to natural disasters, attributed to the financial result of the current financial year, on the basis of a commodity report, an act on write-off of inventories f. 0504230 and information f. 0504833 using the “red reversal” method;
- assignment of expenses of a budgetary institution incurred earlier and taken into account as part of future expenses to the financial result of the current financial year.
And the final operation of the year, reflected on the basis of the specified certificate, is the conclusion of the accounts of the current financial year of the institutions (clause 156 of Instruction No. 174n).

Help and electronic document management

Order No. 52n places emphasis on electronic document management without issuing paper copies.
Let us recall that according to paragraph 7 of Instruction No. 157n, primary and consolidated accounting documents are compiled on computer media in the form of an electronic document using an electronic signature if the institution has the technical capabilities.
According to Order N 52n, primary accounting documents, accounting registers are compiled in the form of an electronic document signed with a qualified electronic signature, and (or) on paper if it is not possible to generate and store them in the form of electronic documents and (or) if federal laws or regulations adopted in accordance with them establish a requirement for the need to compile (storage) a document exclusively on paper.
Thus, Instruction No. 157n establishes the possibility of maintaining records on the basis of electronic documents, and Order No. 52n establishes the priority of the electronic form over the paper one.
Relations in the field of the use of electronic signatures when making civil transactions, providing state and municipal services, performing state and municipal functions, when performing other legally significant actions are regulated by the Federal Law of 04/06/2011 N 63-FZ “On Electronic Signatures” (hereinafter - Law No. 63-FZ).
Unless otherwise established by law or a decision on the creation of a corporate information system, an institution has the right to use any signature (simple, unqualified or qualified) for internal document flow.
However, in accordance with Part 1 of Art. 6 of Law N 63-FZ, only a document signed with a qualified electronic signature (ES) is recognized as electronic and equivalent to a paper document signed with a handwritten signature, and can be used in any legal relationship, except if the law establishes a requirement for the need to draw up an exclusively paper document .
Every institution has qualified electronic signatures, as they are used for exchanging documents with the territorial body of the Federal Treasury, the inspection of the Federal Tax Service of Russia, statistical authorities, as well as for procurement. These signatures, which are issued for specific employees of the institution, can also be used for internal purposes - electronic document management.
Institutions have the right to compile all documents and accounting registers in the form of an electronic document, without putting them on paper. The exception is a written request from other participants in the facts of economic life, as well as the requirement of regulatory authorities, the court and the prosecutor's office (clause 7 of Instruction No. 157n).
It is important to remember that documents compiled electronically and signed with an electronic signature are originals in the form in which they were created, and their output on paper is, in fact, the making of a copy. Copies of electronic documents on paper are certified in the manner established by the accounting entity as part of the formation of its accounting policies.
The electronic document cannot be changed or supplemented after it has been signed. In this regard, the need to put a mark in some documents from the accounting department about being reflected in accounting created a technical problem - how to put a mark in a document that can no longer be changed.
The recent Order of the Ministry of Finance of Russia dated November 16, 2016 N 209n (hereinafter referred to as Order N 209n) made the following changes to Guidelines N 52n.
Notes from the accounting department about the acceptance of an object for accounting or about its disposal in the case of the transfer by the person responsible for registration of the facts of economic life of primary accounting documents in the form of electronic documents signed with an electronic signature are not affixed in the issued primary accounting document. In this case, notes from the accounting department regarding the reflection of these transactions in accounting, as well as accounting records, are drawn up in a certificate f. 0504833. The specified procedure also applies when transferring powers to maintain budget (accounting) records and generate budget (financial) reporting to another organization (centralized accounting).
In addition, according to clause 2.2.2 of Order No. 209n, the Guidelines on the use of the certificate itself clarify that it applies:
- a body providing cash services, a financial body that does not require documents from payers and accounting subjects;
- when the person responsible for registration of facts of economic life transfers primary accounting documents in the form of electronic documents signed with an electronic signature;
- if it is not possible to fill out the section “Note on the acceptance of the Accounting Certificate for Accounting” in the issued primary accounting document (when transferring powers to maintain budget (accounting) records and generate budget (financial) reporting to another organization (centralized accounting)).
When generating the certificate in question in cases where the primary (consolidated) accounting documents, including those presented in the form of electronic documents signed with an electronic signature, as well as in the absence of the possibility of marking their acceptance for accounting and reflecting accounting records, indicate the name of the primary document, basis, number, date and name of the business transaction.
Thus, the electronic certificate f. 0504833 actually became an equal replacement for the accounting department’s mark on the reflection of the document in accounting. This will certainly lead to an increase in the number of electronic certificates.

As you know, any fact in the economic activity of a company is documented in a primary accounting document. Usually these are acts, invoices, reports on agency activities, bank statements and other similar documents. However, for some operations traditional forms have not been developed. In such cases, an accounting certificate comes to the rescue.

Why do you need an accounting certificate?

Let us remember that specific forms of primary documents are not something fixed at the legislative level. Despite the fact that many forms are approved by various resolutions, orders and similar acts, a particular company has the right to independently choose certain forms, fixing their type and the very fact of application in its accounting policies. The form of an accounting certificate is no exception, a sample of which the company can develop and approve for use itself. In this case, it is necessary to comply with the requirements of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and concerning the mandatory details of a sample for writing an accounting certificate. These include:

• Title of the document;
• date of document preparation;
• name of the organization that compiled the document;
• content of the fact of economic life;
• the value of a fact of economic life in physical or monetary terms, indicating the units of measurement used;
• the names of the positions of the persons involved in the registration of the event, formalized by the accounting certificate or calculation;
• signatures of these persons indicating their surnames and initials or other details confirming the identification of these persons.

In what cases is an accounting certificate used?

The basic principle that must be followed when drawing up an accounting statement is that the company draws up such a document unilaterally. Simply put, if the event discussed in the certificate involves additional parties, for example, counterparties or an individual, then any form of accounting certificate cannot be used to formalize such a transaction. They resort to issuing a certificate only in cases where we are talking about some internal events of the company in which third parties do not participate or their participation is not obvious.

For example, an accounting certificate may be issued confirming the correction of an error identified in the reporting for the previous period. In such a document, entries on the debit or credit of accounting accounts are reversed, the balance of which turned out to be incorrect. After the expiration of the limitation period, an accounting certificate is issued to write off accounts payable. A common situation is the preparation of an accounting certificate for separate VAT accounting for taxable and non-taxable transactions. If, in addition to the specific posting of the debit and credit of two accounts with a certain amount, it is necessary to confirm where this amount came from, then an accounting statement is used. On its basis, in particular, they determine the amount of sick leave benefits paid to the employee, which is determined on the basis of average earnings for the last two years, or they determine the amount of interest on loans received and issued. Such information without additional figures and formulas will not be obvious, which is why it is drawn up in the appropriate calculation form of the accounting certificate.

Another specific situation is the preparation of an accounting certificate of debt for the court. In this case, we are not talking about documenting the fact of economic activity. Such a certificate is an information document compiled on the basis of previously recorded transactions.

How to issue an accounting certificate, sample

As mentioned above, the company can develop the form of the certificate used in accounting independently. In this case, you can take the accounting certificate form 0504833 as a sample of an accounting certificate (you can download the sample below). This form was approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n for use by government authorities and various state and municipal institutions, but on the basis of this form, the question of how to correctly draw up an accounting statement can be decided for itself by any commercial company. As follows from all of the above, it is not necessary to approve this particular form for use in accounting, but it is not prohibited either. If necessary, the company can also add some additional elements to this accounting certificate form based on the specifics of its activities.

Accounting certificate 0504833 is used by representatives of budgetary organizations or enterprises to reflect the characteristics of economic activities carried out by the body within the framework of cash services.

Also, on the basis of this document, accounting records are recorded that are directly related to the correction of certain types of errors when they are identified by the subject of the relevant accounting. All corrections are marked using a special account entry with a simultaneous indication of a link to the current numbering and date of generation of the documentation.

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To understand the key features of such a document, it is necessary to refer to the order of assignment, the established instructions for filling out, the applicable download form, as well as certain provisions of the current federal legislation.

What kind of document is this

The document in question is completed in each specific case by an authorized employee of the organization’s accounting department. When generating a certificate, the current date must be indicated. The full name of the enterprise, as well as details, including units of measurement, and so on, are entered in the relevant sections.

It is worth noting that in certain cases it is necessary to indicate the full names of the organization’s structural divisions. As for the tabular part of the certificate, the following information is entered into its frame:

• the name and applicable grounds for carrying out each specific operation;
• number and actual date of documentation generation;
• Account number;
• set amount.

The document is signed by both the authorized contractor and the management of the enterprise. At the end of the certificate, the chief accountant of the organization puts a special mark on the acceptance of the paper for accounting. At the same time, an operation is carried out to enter correct information into the accounting registers.

The financial director of the organization bears administrative responsibility for the correct completion of the document and for the timely completion of the relevant process.

Purpose of accounting certificate 0504833

Accounting certificate 0504833 is used to reflect a certain list of transactions:

• carried out within the framework of economic activities;
• carried out in the process of cash settlement without requiring a certain set of documentation from direct payers or accounting entities;
• for the transfer of primary documentation, drawn up in electronic form using , by the person who is directly responsible for the formation of acts of economic activity;
• the certificate is used if it is impossible to reflect a special note on acceptance for accounting within the primary documentation - an example is that this is relevant in cases of transfer of accounting powers to other budget organizations or employees of centralized accounting departments.

It is worth noting the fact that, among other things, on the basis of the established form of the certificate in question, all errors that were made by the authorized accountant during preparation can be corrected.

The correction technique is to reflect special correspondence within the accounting accounts. Certain references may also be made to the number and date of execution of the amended document.

The provisions of the current federal legislation do not provide for the possibility of making corrections in the relevant documentation. If a defect is discovered, a new form must be generated.

The most common mistakes made when creating such documentation are as follows:

• there is no signature and its transcript from an authorized person in a special field - the mark must be written in blue pen and not covered with an organizational seal;
• the actual date of generation of the certificate was not indicated in the established format;
• the imprint of the organizational state seal was not affixed in the prescribed place.

Filling out the document in each specific case falls on the shoulders of an authorized accountant or other employee of a budget organization. If, as part of the registration process, the established provisions of the current legislation are not observed, then certain sanctions may be imposed on the organization, and the management may face, in addition to administrative, criminal liability.

Instructions for filling

In the vast majority of cases, the relevant documentation is filled out electronically using specialized software. At the same time, it is important not to forget about the established standards applied when filling out.

Instructions for preparing such a document are as follows:

• the exact name of the budget organization must be indicated;
• dashes must be placed in empty sections;
• all dates are indicated in strict accordance with the real state of affairs;
• The presence of even the most minor typos within this document is not allowed.

Below is a current example of filling out the certificate in tabular form:

It is worth noting that the order in which the fields are filled out is directly determined depending on certain amounts established within the framework of tax accounting. In cases where the accrual and payment of established funds is determined by payrolls, it is more appropriate to register for each structural unit of the organization.

In the vast majority of cases, such a certificate is prepared by the organization’s accountant. This is usually done when the document is required by a company employee or in situations where it is requested by the territorial tax authorities.

The documentation in question always includes the following sections, which are for informational purposes only:

• information about the organization, including its current details and full name;
• tax deductions of a property and social nature;
• current codification of transactions performed;
• the total amount of income for a certain reporting period of time and the amount of tax fees withheld.

It is worth remembering that the purpose of the document and its correct order are fully regulated by law.

Download form

The form of the certificate in question was adopted by a special Order of the Ministry of Finance of the Russian Federation on April 30, 2015, along with other forms of primary documentation and registers. Index 0504833 indicates the numbering order contained in the state classifier of management documentation. Initially, the relevant certificate was intended for organizations that operated in the public sector.

Among them it is worth highlighting the following:

• government bodies;
• local government bodies;
• Russian Pension Fund;
• Federal Population Insurance Service;
• other budgetary institutions related to the state or municipalities.

It is worth noting that any organization can include a corresponding document in its accounting policy and apply it on a general basis. In addition, the certificate can be taken as a basis as part of the formation of your own primary documentation for operations that are carried out in accounting format.

The established form of an accounting certificate includes, in addition to the fundamental details of the organization, the following established positions:

• name of transactions and legal documentation for each specific accounting stage;
• reference number;
• actual date of formation;
• credit or debit account number - such accounts can be accounts of organizations in both the budgetary and commercial sectors;
• the amount of transactions performed.

The key basis for reflecting a particular transaction from an accounting certificate within the framework of accounting is the note completed by an authorized accountant confirming the acceptance of the certificate for accounting. This means that when this mark is filled out, all related entries in special accounting registers can be made in the future.

If an authorized employee of the organization does not have the opportunity to mark the acceptance of accounting documentation, including electronic ones, for accounting, then within this framework, the certificate in question indicates the name of the primary document, as well as the basis and date of the business transaction.

In accounting, each transaction is documented with a primary accounting document. One of the most significant primary documents in the accounting of budgetary organizations is the Accounting Certificate (form 0504833). It is used in various situations. For example, when you need to correct an error in accounting or transfer leased property to a balance sheet account.

We will tell you for what purposes the Accounting Certificate (form 0504833) can be used, who should fill it out and how. In the article you can download a blank form 0504833 and a completed sample.

Who fills out form 0504833

An accounting certificate is usually filled out by an accountant who carries out a particular operation. The chief accountant must make a note on the acceptance of the Accounting Certificate for accounting. The responsible executor must indicate the contact telephone number, position, transcript and signature.

When is a certificate required?

There are no special deadlines for drawing up an Accounting Certificate. Institutions complete this form as needed. Let's consider several situations when it is necessary to draw up form 0504833.

Situation No. 1. Transfer of leased property to the balance sheet. From January 1, 2018, operating lease objects are recorded on the balance sheet - account 111.40 in the amount of lease payments for the entire lease term. If the lease agreement was concluded before the new rules, the accounting must be adjusted - the objects must be transferred to the balance sheet and taken into account in the amount of the remaining obligations under the agreement. Such an operation must be documented with an Accounting Certificate (f. 0504833).

Situation No. 2. Error in the accounting account. Let's say the inspectors found an accounting error. In 2017, the accountant did not take the phone into account. Its cost was written off as current expenses to account 0.401.20.221 “Expenses for communication services.” According to the inspection report, the accountant corrected the error and put the phone number in account 101.34 “Machinery and Equipment”. He reflected additional entries in the Accounting Certificate (f. 0504833).

Situation No. 3. Reserves for future expenses in accounting. For 2018, the institution’s accountant calculated the reserve for upcoming expenses for vacation pay and issued an Accounting Certificate (f. 0504833).

Situation No. 4. Borrowing funds from a personal account. For example, in a budgetary institution, accounts payable for utilities arose under KFO 2. The manager allowed to raise money for payment from government funds under KFO 4. The accountant reflected this operation in the Accounting Certificate (f. 0504833) and attached an order to it. When the money for paid services is credited to the account, the accountant will restore the expense and also draw up an Accounting Certificate (f. 0504833).

Situation No. 5. Offset of advance payment under the contract. If the supply agreement provides for an advance, then after shipment of the goods it is necessary to offset the obligations against the advance: Debit 302.00 Credit 206.00. This operation must be reflected in the Accounting Certificate (f. 0504833).

13 examples when you can’t do without an Accounting Certificate

All cases when it is necessary to draw up form 0504833 can be found in Accounting Instructions No. 162n (for government institutions), 174n (for budgetary institutions), 183n (for autonomous institutions) and Instructions for the unified chart of accounts No. 157n.

Accounting certificate form 0504833: samples of filling

Examples of filling out a certificate in different cases:

Procedure for filling out form 0504833

The Accounting Certificate form (OKUD form 0504833) was approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. The same order approved instructions for filling it out. Below are step-by-step instructions for filling out form 0504833 and a sample completion for budgetary institutions.

Step No. 1. Indicate the date of filling out the form, the name of the institution and the name of the department in the appropriate lines.

Step No. 2. Write the name and basis of the operation being carried out, on the basis of which document you are conducting it and the date of this document. You also need to reflect the accounting entries and the amount of the transaction.

Step No. 3. The accounting certificate must be signed by the responsible persons and indicate a contact phone number.

Step No. 4. In order to accept for accounting the transactions reflected in the Accounting Certificate (f.0504833), the chief accountant of the institution or the head of a structural unit fills out the column “Note on acceptance of the Accounting Certificate for accounting.” At the same time, accounting records must be reflected in the appropriate accounting registers.

Any business operation in the life of an institution must be reflected in accounting, and this topic is far from new for accountants. Each fact of activity must be documented. Making entries without supporting primary documentation is unacceptable.

For most operations of the financial and economic activities of an enterprise, special unified forms of primary documentation are provided. The use of unified forms is not necessary, and forms can be developed independently or existing ones can be modified. However, many organizations prefer to use unified forms of primary and accounting registers.

But not all events in the economic life of an economic entity can be reflected on special forms. For certain types of transactions there are neither forms nor accounting standards. But this does not mean that such facts can be hidden, that is, not reflected in accounting. It is for such operations that special forms of primary documentation are provided - accounting certificates.

An accounting certificate can reflect absolutely any operation: from the calculation of wages or vacation pay to the formation of the cost of the finished product or the cost of paying taxes to the budget. This primary documentation form is universal and allows you to disclose the mandatory details for registering facts in accounting.

When to prepare an accounting statement

First of all, let’s determine what kind of certificate it is. This is a primary accounting document that is used to reflect the specific business transactions of an institution. For example, Article 313 of the Tax Code of the Russian Federation regulates the list of situations in which an accounting certificate is used:

1. When identifying inaccuracies and errors in accounting. In such a situation, a sample accounting certificate confirming the correction of the error is drawn up, which confirms that the corrections have been made to the accounting.
2. If specific accounting details are required. For example, when maintaining separate accounting for VAT.
3. If necessary, make explanatory notes on business transactions. For example, to reflect transactions to write off receivables or payables.
4. To confirm calculations made during business transactions. An example of this situation could be , or or .

Document form

To make similar entries in accounting, use the unified certificate form OKUD 0504833 or develop a form yourself. Approve the form of the developed document in the accounting policy or by a separate order.

Check that the sample for writing an accounting statement must contain the required details:

• Title of the document;
• date of its preparation;
• full or abbreviated name of the organization in accordance with the statutory documentation (additionally, details identifying the entity may be reflected - TIN, KPP, address);
• the essence of the business transaction carried out;
• FULL NAME. the responsible person who compiled the document.

Regardless of the form you choose, record transactions using accounting statements in chronological order. Otherwise, disputes with tax inspectors and relevant acts cannot be avoided.

Sample of an accounting certificate independently developed by an NPO

Download the accounting certificate form OKUD 0504833

Rules for drawing up an accounting certificate

Let's define the key rules for drawing up a document:

1. The document is drawn up by the responsible person upon its announcement or appointment. For example, an accountant or chief accountant.
2. The form must be filled out by hand (in blue or black ink) or using a computer. If the institution uses a special program or website for accounting, then the form is filled out using software.
3. Corrections to the document are acceptable. They are entered in accordance with established requirements: the incorrect entry is crossed out, the correct information is written next to it, certified by the signature of the responsible person, transcript and seal.
4. The accounting certificate is signed by the executor and the chief accountant. In some institutions, the form may be sent to the manager for signature.

Accounting certificates should be filed together with documentation in the appropriate accounting register. For example, correcting errors in payroll: the accounting certificate is filed with time sheets, statements and orders.

Red reversal

The scope of application of accounting certificates is quite diverse. The document can confirm settlement transactions, detail information about a specific event, and contain information about separate accounting, as well as make corrective entries. Among the mentioned operations, there are separate entries with negative numerical values ​​- the so-called red reversal.

This operation is used not only for error correction, to correct incorrect values, but also for special types of events. For example, to write off trade margins or to adjust material and production costs.

The peculiarity of the operation is that the accounting entry itself is prepared in the same way as an erroneous entry. But the amount in this case is reflected with a minus sign. All so-called disadvantages in accounting are usually recorded in red. Hence the name of the operation - “red reversal”. For clarity, let's look at an example.

Based on the results of the audit, an overcharged amount was identified for insurance premiums on the salaries of key personnel for March. 100,000 rubles were credited, but 97,000 rubles were needed. The surplus amounted to 3,000 rubles.

The postings will be as follows:

Sample filling: correcting an error in accounting

Let's look at how to correctly draw up an accounting certificate on a unified form using current examples. The accountant of the NPO Dobrovol, when reconciling the results for January 2019, revealed that inventories in account No. b/n in the amount of 15,000 rubles were capitalized twice. To correct the error, a corresponding entry was made in the accounting records and an accounting certificate was issued.

A sample of filling out accounting certificate 0504833 will look like this:

Sample filling: reflection of additional information and calculations

In January 2019, the NPO Dobrovol spent 300,000 rubles to hold a celebration on the occasion of the company’s anniversary. Costs are considered representative. Such costs can be taken into account as part of the non-taxable base, but not more than 4% of labor costs.

The organization pays quarterly income tax in the amount of 24% (OSNO). For the first quarter of 2019, personnel costs amounted to 1,500,000.00 rubles.

A sample calculation of an accounting statement for this case will look like this:

Sample accounting certificate of debt for the court

NPO “Dobrovol”, under agreement No. 1 dated 01/01/2017, supplied LLC “Buyer” with products worth 450,000.00 rubles. According to the agreement, Buyer LLC had to transfer funds to the NPO’s current account by 02/28/2017. However, the payment has not been received to date.

A lawyer from the NPO Dobrovol prepared a claim for debt repayment. The accountant prepared an accounting statement to confirm accounts receivable in the courtroom.