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IB "Correspondence of accounts (budgetary organizations)"

Information bank includes schemes of correspondence of accounts on financial and economic activities of budgetary institutions and information on the tax consequences arising on them.

Different types of operations, possible in activity of budgetary institution are considered (carried out as within the budgetary activity, and a framework of the activity bringing income):

  • acquisition of assets, works, services;
  • payments to workers for wages, benefits, vacations;
  • calculations with the budget for taxes and insurance premiums;
  • sales of products, works, services in the framework of income-generating activities, etc.

Each scheme contains the detailed description of concrete operation, standard justification of the budgetary account and the taxation, the table of conductings in which primary registration documents on the basis of which the corresponding accounting records are made are also specified.

For convenience of work with information in texts of each material the sections "Budgetary Account", "Value Added Tax (VAT)", "Income Tax of the Organizations", etc. are selected.

Almost all schemes are prepared especially for users ConsultantPlus - they aren't in other sources of information.

Addressed to:

  • accountants;
  • auditors;
  • lawyers of budgetary organizations.

Delivery options:

Information bank is delivered within systems "Consultant Budgetary organizations: Version Prof", "Consultant Budgetary organizations", "ConsultantPlus: Consultations for budgetary organizations".

Updating of information: