СОДЕРЖАНИЕ Введение .............................................................................................................................................................5 Основные средства и нематериальные активы ...................................................................................6 Ïîðÿäîê ôîðìèðîâàíèÿ îñíîâíûõ ñðåäñòâ .................................................................................6 Ïîðÿäîê ôîðìèðîâàíèÿ íåìàòåðèàëüíûõ àêòèâîâ .................................................................7 Áóõãàëòåðñêèé ó÷åò ïîñòóïëåíèÿ îñíîâíûõ ñðåäñòâ è íåìàòåðèàëüíûõ àêòèâîâ ......8 Èíâåíòàðíàÿ êàðòî÷êà ó÷åòà îñíîâíûõ ñðåäñòâ ........................................................................8 Îòðàæåíèå äàííûõ â áóõãàëòåðñêîì ó÷åòå................................................................................11 Ïîðÿäîê íà÷èñëåíèÿ è îòðàæåíèÿ â ó÷åòå àìîðòèçàöèè îñíîâíûõ ñðåäñòâ è íåìàòåðèàëüíûõ àêòèâîâ ..............................................................................................................12 Ïåðåîöåíêà îñíîâíûõ ñðåäñòâ è íåìàòåðèàëüíûõ àêòèâîâ ................................................13 Âûáûòèå îñíîâíûõ ñðåäñòâ è íåìàòåðèàëüíûõ àêòèâîâ ......................................................15 Èñïðàâëåíèå îøèáîê â áóõãàëòåðñêîì ó÷åòå ïî îïåðàöèÿì ñ îñíîâíûìè ñðåäñòâàìè ..............................................................................................................................................16 Èñïðàâëåíèÿ îøèáîê ïðîøëûõ ëåò .............................................................................................16 Отдельные предметы в составе оборотных средств ......................................................................19 Îáùèå ïîëîæåíèÿ ...............................................................................................................................19 Áóõãàëòåðñêèé ó÷åò îòäåëüíûõ ïðåäìåòîâ ................................................................................19 Материальные запасы..................................................................................................................................22 Îáùèå ïîëîæåíèÿ ...............................................................................................................................22 Ó÷åò ìàòåðèàëüíûõ çàïàñîâ ............................................................................................................22 Îòðàæåíèå äàííûõ â áóõãàëòåðñêîì ó÷åòå................................................................................23 Оказание безвозмездной помощи юридическим лицам ...............................................................25 Îñíîâíûå àñïåêòû ïîëó÷åíèÿ è îêàçàíèÿ áåçâîçìåçäíîé ïîìîùè.................................25 Ïðàâèëüíî îôîðìëÿåì ïîñòóïëåíèå èíîñòðàííîé áåçâîçìåçäíîé ïîìîùè.................29 Бланки строгой отчетности .......................................................................................................................37 ×òî òàêîå ÁÑÎ? ...................................................................................................................................37 Ó êîãî ïðèîáðåñòè ÁÑÎ? .................................................................................................................37 Ïîðÿäîê èñïîëüçîâàíèÿ ÁÑÎ óñòàíîâèòå ïðèêàçîì ðóêîâîäèòåëÿ ................................39 Âåäåíèå ïðèõîäíî-ðàñõîäíîé êíèãè ïî ó÷åòó ÁÑÎ ..............................................................41 Îôîðìëåíèå ïåðåäà÷è ÁÑÎ îòâåòñòâåííûì ëèöàì ..............................................................42 Ñïèñàíèå â áóõãàëòåðñêîì ó÷åòå âûäàííûõ ÁÑÎ ................................................................44
Îôîðìëÿåì äîêóìåíòû íà óíè÷òîæåíèå ÁÑÎ ........................................................................45 Áóõãàëòåðñêèé ó÷åò ÁÑÎ .................................................................................................................46 Порядок работы с ФСЗН ..........................................................................................................................47 Îñîáåííîñòè âçàèìîäåéñòâèÿ áþäæåòíûõ îðãàíèçàöèé ñ ÔÑÇÍ ...................................47 Ïîðÿäîê íàçíà÷åíèÿ ãîñóäàðñòâåííûõ ïîñîáèé ñåìüÿì, âîñïèòûâàþùèì äåòåé ......53 Ïîñîáèÿ ïî ìàòåðèíñòâó .................................................................................................................55 Ñåìåéíûå ïîñîáèÿ ..............................................................................................................................57 Ïîñîáèÿ ïî âðåìåííîé íåòðóäîñïîñîáíîñòè ïî óõîäó çà áîëüíûì ðåáåíêîì.............63 Ïîðÿäîê íàçíà÷åíèÿ è âûïëàòû ïîñîáèé ïî âðåìåííîé íåòðóäîñïîñîáíîñòè ..........65 Äîïëàòà ê ïîñîáèþ ïî áåðåìåííîñòè è ðîäàì .........................................................................76 Персонифицированный учет.....................................................................................................................79 Ôîðìà ÏÓ-1 ..........................................................................................................................................79 Ôîðìà ÏÓ-2 .........................................................................................................................................84 Ôîðìà ÏÓ-3 ..........................................................................................................................................86 Ôîðìû ÏÓ-2 è ÏÓ-3 ñ 2019 ãîäà ïðèäåòñÿ ñäàâàòü ðàíüøå è ïî íîâûì ôîðìàì ......90 Порядок работы бюджетной организации с Белгосстрахом ....................................................91 Ðåãèñòðàöèÿ è ïðåäîñòàâëåíèå íåîáõîäèìûõ ñâåäåíèé ñòðàõîâùèêó ...........................91 Óïëàòà ñòðàõîâûõ âçíîñîâ ...............................................................................................................93 Íàçíà÷åíèå ïîñîáèé ïî âðåìåííîé íåòðóäîñïîñîáíîñòè è äîïëàò äî ñðåäíåìåñÿ÷íîãî çàðàáîòêà ........................................................................................................96 Ïîëó÷åíèå äîòàöèè íà ñòðàõîâûå âûïëàòû ..............................................................................98 Ïðåäñòàâëåíèå îò÷åòîâ â Áåëãîññòðàõ ........................................................................................99 Ïðîâåðêè áþäæåòíûõ îðãàíèçàöèé Áåëãîññòðàõîì............................................................ 102 Исчисление среднего заработка, сохраняемого за работниками в различных случаях ... 104 Ðàñ÷åò ñðåäíåãî çàðàáîòêà çà ïåðèîä îòïóñêà, êîìïåíñàöèè çà íåèñïîëüçîâàííûé îòïóñê ....................................................................................................... 104 Ïîðÿäîê âêëþ÷åíèÿ ïðåìèé â ðàñ÷åò îòïóñêíûõ è êîìïåíñàöèè çà íåèñïîëüçîâàííûé îòïóñê ....................................................................................................... 118 Ðàñ÷åò ñðåäíåãî çàðàáîòêà çà âðåìÿ âûïîëíåíèÿ ãîñóäàðñòâåííûõ è îáùåñòâåííûõ îáÿçàííîñòåé è â äðóãèõ ñëó÷àÿõ ............................................................. 119 Прочие выплаты в бюджетной организации................................................................................... 125 Ìàòåðèàëüíàÿ ïîìîùü ................................................................................................................... 125 Âûïëàòû çà ñ÷åò ñðåäñòâ ïðîôñîþçíîé îðãàíèçàöèè ........................................................ 128 Удержания из заработной платы ......................................................................................................... 131 Óäåðæàíèÿ èç çàðàáîòíîé ïëàòû ïî èíèöèàòèâå íàíèìàòåëÿ ....................................... 131 Óäåðæàíèÿ èç çàðàáîòíîé ïëàòû ïî èíèöèàòèâå ðàáîòíèêà ......................................... 135 Óäåðæàíèÿ, ïðîèçâîäèìûå íåçàâèñèìî îò âîëè íàíèìàòåëÿ è ðàáîòíèêà ............... 137