1C:Enterprise software product 8. Accounting for public institutions

1C:Enterprise software product 8. Accounting for public institutions

Software product "1C:Enterprise 8. Accounting for public institutions of Kazakhstan" includes the technological platform "1C:Enterprise 8" and a configuration (the applied decision) "Accounting for public institutions of Kazakhstan".

"1C:Enterprise 8" is universal system for automation of maintaining the account. It can support various systems of the account, various methodologies of the account, be used at the enterprises and in the organizations of various types of activity.

In a configuration "Accounting for public institutions of Kazakhstan" the standard methodology of the account for public institutions according to the current legislation of the Republic of Kazakhstan is realized. The configuration conforms to standards of accounting of the Republic of Kazakhstan. In a configuration "The accounts department for public institutions of Kazakhstan" is supposed memorial and order system of the account and the budgetary book of accounts. Account of all accounting operations is kept in a section of the budgetary programs, specifics and articles of expenses (types of expenses).

MAINTAINING THE ACCOUNT ON SEVERAL INSTITUTIONS

In a configuration there is a possibility of conducting accounting on several institutions for further obtaining the consolidated reporting.

MAINTAINING THE ACCOUNT IN THE SECTION OF ARTICLES OF CLASSIFICATION OF EXPENSES OF THE BUDGET

Accounting in public institutions is kept under several articles including financing sources, codes of paid services, functional and economic classification of expenses. For the organization of the detailed analytical account for articles of the budgetary classification the reference book "Classification of Expenses" intended for the organization of complex analytics in the budgetary book of accounts was added to a configuration.

ACCOUNTING OF THE FUNDING PLAN

The configuration "Accounting for public institutions of Kazakhstan" allows not only to keep account of a funding plan, and also changes in a funding plan, but also to form the report "Funding plan" with monthly breakdown.

REGISTRATION OF CONTRACTS

Registration of the contracts signed with suppliers to keep account of performance of obligations, to enter applications on the basis of the signed contracts and to form the register of the signed contracts according to the entered data.

ACCOUNTING OF FINANCIAL PERMISSIONS

According to a funding plan within financial year to public institution money is allocated. Account of the received financing is kept by means of the special document that allows to create the following reports:

• financial permission;
• form 4-20;
• report on execution of a funding plan.

CONTROL AND FORMATION OF PAYMENT DOCUMENTS

Formation of payment documents (applications and accounts for payment) is an important part of functioning of public institution. The configuration allows to enter applications on the basis of the signed contracts, and accounts for payment - on the basis of the registered applications.

Control of printed forms of payment documents is carried out by means of the special register of data. Use of such control allows public institution not to depend on requirements of regional treasury and to independently carry out setting up payment documents.

Registers, and also magazines of registration of applications and accounts are for payment formed automatically. At the same time the register of accounts for payment formed in a section of applications allows to trace the sums of pending obligations.

The accounting of obligations is also organized on the basis of these applications and accounts for payment. When carrying out these documents necessary conductings on off-balance account 12 of "Obligation" are formed. It allows to save the user from duplication of input of information. On the basis of information on the received financing, the registered obligations and cash expenses the report "Form 4-20" is formed.

PERSONNEL RECORD

The subsystem of personnel record including orders on reception, on a holiday, on dismissal, and also on various personnel movements is included in the configuration. The subsystem of personnel record allows to form not only printed forms of personnel orders, but also various reports, for example, a personal card of the worker or the list of workers.

Important feature of personnel record is the possibility of the accounting of an experience of workers, since calculation of an initial experience of the worker at employment and finishing with monthly control of change of an experience (for the correct calculation of basic coefficients and, respectively, salaries of workers).

SALARY

In a configuration "Accounting for public institutions of Kazakhstan" the possibility of charge of the salary with use of various forms of compensation is provided. In addition, there are various options of calculation of extra charges and surcharges, and also a possibility of calculation night festive and overtime.

The mechanism of calculation of the daily average salary is significantly expanded and allows to carry out correct indexation of all necessary types of charges.

Payroll calculation of teachers and military personnel is automated.

Calculation of obligatory pension contributions, individual income tax, social tax, social assignments is also automated. At the same time in case of charges at the expense of several articles of classification of expenses of the budget of the amount of taxes, contributions, assignments and deduction correctly break under the necessary articles of the budgetary classification. In a configuration the feature for formation of SWIFT files for transfer of the salary, obligatory pension contributions and social assignments is also added.

One more functionality - transfer of the sums of deduction according to court orders on front or cards accounts of National bank.

Existence in a configuration of various reports (pay-sheets in various cuts, settlement leaves, the arches on the salary (including under articles of classification of expenses of the budget) does possible practically any analysis of charges and deduction.

ACCOUNTING OF SETTLINGS WITH REPORTING PERSONS

For the accounting of settlings with reporting persons the document "Expense report", and also the sheet of transfer of imprests is added to a configuration. On the basis of the sheet of transfer the account for payment is entered and SWIFT file for transfer on front and cards accounts of National bank is formed.

THE ACCOUNTING OF TMZ AND MBP INCLUDES:

• receipt of TMZ and MBP by means of the document "Receipt of TMZ and Services". At the same time it is possible both registration of arrival from a postavshchk, and registration of gratuitous receipts;
• internal displacement And write-off;
• the accounting of fuel and lubricants and write-off of fuels and lubricants on a distance in kilometers and motto-hours;
• turnover sheets;
• account cards.

THE ACCOUNTING OF FIXED ASSETS AND INTANGIBLE ASSETS INCLUDES:

• receipt of the assets received from suppliers and also from gratuitous receipts;
• input of assets in operation by means of the document "Acceptance to the Account";
• internal displacement;
• write-off (with a possibility of receipt of TMZ) and gratuitous transfer;
• group accounting of assets;
• wear charge;
• formation of turnover sheets and sheets of wear;
• formation of inventory cards.

ACCOUNTING OF SETTLINGS WITH CONTRACTORS

The accounting of settlings with contractors includes the uniform document "Receipt of TMZ and Services" of receipt of assets, inventory holdings, the invaluable fast-wearing-out objects, and also write-offs of the services rendered by the third-party organizations. In addition there is a possibility of carrying out clearing and debt relief.

STANDARD REPORTS:

• reverse and balance sheet;
• the reverse and balance sheet on the account;
• chess sheet;
• analysis of the account;
• analysis of the sub-account;
• account turns;
• account card;
• sub-account card;
• chart and others.

Use of standard reports allows to obtain the developed information on any sites of the account.

MEMORIAL WARRANTS:

• the memorial warrant No. 1 - the accumulative sheet on cash operations;
• the memorial warrant No. 2 and No. 3 - the accumulative sheet on bank operations;
• the memorial warrant No. 5 - the set of pay-sheets on the salary and grants;
• the memorial warrant No. 6 and No. 7 - sheets by settlings with the organizations;
• the memorial warrant No. 8 - the sheet by settlings with reporting persons;
• the memorial warrant No. 9 - the accumulative sheet on leaving and movement of fixed assets;
• the memorial warrant No. 10 - the accumulative sheet on leaving and movement of MBP;
• the memorial warrant No. 11 - the accumulative sheet on arrival of food;
• the memorial warrant No. 12 - the accumulative sheet on an expense of food;
• the memorial warrant No. 13 - the accumulative sheet according to the consumption of materials.

All memorial warrants are formed in a section of articles of classification of expenses of the budget.

FINANCIAL STATEMENTS

The financial statements include necessary forms of the annual and quarter reporting for public institutions, in particular, balance, the report on execution of a funding plan, the report on execution of the plan of the income and expenses, the report on charitable means, the report on deposit means, reports on the movement of assets and material values, and also the reporting under receivables and payables.

THE REGULATED REPORTS

Tax reports a form 201.00 and 610.00 belong to the regulated reports.

In more detail in the information message No. 7610.

THE EDITORIAL OFFICE 3.0 OF THE APPLIED DECISION "ACCOUNTING FOR PUBLIC INSTITUTIONS OF KAZAKHSTAN" IS RECOMMENDED FOR USE IN PUBLIC INSTITUTIONS OF THE REPUBLIC OF KAZAKHSTAN.

1C reports that a standard configuration "Accounting for public institutions of Kazakhstan", the editorial office 3.0, is recommended for use in public institutions of the Republic of Kazakhstan. Recommendations are issued by the Ministry of Finance of the Republic of Kazakhstan, the letter of 24.02.2012 No. DMBUA-2/3217.

The configuration "Accounting for public institutions of Kazakhstan", the editorial office 3.0 is released (Informatsionnoyepismo No. 14703 of February 8, 2012) when the Government of the Republic of Kazakhstan holds events for reforming of system of accounting and financial statements of public institutions according to International Financial Reporting Standards for the public sector - MSFOOS and method of charge.

1C, following tendencies of development of accounting in public sector, in advance thought of users of software products of the 1C:Enterprise 8 system, developed and put on the market edition 3.0 standard configurations Accounting for public institutions of Kazakhstan", thereby having provided to users of products of the 1C:Enterprise 8 system smooth transition to maintaining the account on the basis of MSFOOS since 2013 according to requirements of the legislation of the Republic of Kazakhstan, and also gave an opportunity to the users who are in "A pilot zone of introduction of MSFOOS" in 2012 to begin work in the new software product of 1C.

MSFOOS are developed by the International federation of accountants (IFAC). Introduction of MSFOOS by a charge method, along with disclosure of information on their observance, leads to substantial increase of quality of the financial statements submitted by subjects of public sector promotes more informed assessment of the decisions on distribution of resources made by the Government of Kazakhstan. Acceptance of MSFOOS will increase not only quality, but also comparability, transparency and the accountability of financial information of subjects of public sector.

Carrying out reform and considering prospects for further improvement of accounting for maintenance of an urgent condition of MSFOOS, the Ministry of Finance of RK conducts collaboration with involvement of international and recognized experts in the field of finance, the reporting and the account. In work of the project Council for the international standards of the account USAID, the International Monetary Fund take part in the public sector of the International federation of accountants (IFAC, the USA).

Development of a configuration "Accounting for public institutions of Kazakhstan", the editorial office 3.0 regarding methodology, was conducted with participation of experts of Department of methodology of accounting, auditor activity of the Ministry of Finance of the Republic of Kazakhstan. The product is prepared according to MSFOOS and Book of accounts approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 15, 2010 No. 281.