How to postage stamps. Accounting for stamped envelopes

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Envelopes - money documents?

Based on the analysis of the norms of paragraph 107 of the Instruction on Budget Accounting, which was approved by Order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, stamped envelopes should be included in the composition monetary documents(although only brands are named directly in the specified normative act). Therefore, envelopes with stamps pasted on them should only be at the cash desk of the institution.

Features of cash transactions

Any movement of marked envelopes is reflected in the cash book of the institution (f. 0504514). The basis for making entries in it are cash orders: receipts (f. 0310001) are used when envelopes are received at the cash desk and expenditure (f. 0310002) are used when they are issued from the cash desk. On cash orders put a mark "Stock" and register them in the Journal of registration of incoming and outgoing cash documents (f. 0310003) separately from transactions with others in cash.

The purchased stamped envelopes are accepted by the cashier for reporting (including on the basis of an invoice received from communication institutions).

Accounting for transactions with monetary documents is carried out on separate sheets of the Cash Book (separately from cash transactions). However, a single end-to-end and sequential numbering of sheets is preserved.

Note that in accordance with the letter of the Central Bank of the Russian Federation dated August 28, 2007 No. 29-1-1-10 / 3669, daily withdrawal by the cashier of the institution in the Cash Book of the cash balance in the cash register and submission of the cashier's report to the accounting department are required. Nothing is said about monetary documents in the letter of the Bank of Russia. Therefore, it can be assumed that in the absence of movement of monetary documents, the balance on them on a daily basis is not necessary to withdraw to the cashier of the institution.

It should be noted that analytical accounting is carried out by types of marked envelopes and their value in the Card for Accounting for Funds and Settlements (f. 0504051). At the same time, operations on the movement of stamped envelopes are reflected in the Journal for other operations.

accounting records

The costs associated with the purchase of stamped envelopes are reflected under sub-article 221 "Communication services" (Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 25, 2008 No. 145n). The envelopes themselves are accounted for on account 201 05 000 “Money documents”.
Operations with marked envelopes are reflected in the following entries:

As practice shows, the accounting of marked envelopes raises a lot of questions. Unfortunately, the new rules of budgetary accounting have not made any clarifications on this matter. But, based on the provisions of regulatory legal acts, the right decision can be found. This will help our material.

Envelopes - money documents?

Based on the analysis of the norms of paragraph 107 of the Instruction on Budget Accounting, which was approved by Order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, stamped envelopes should be taken into account as part of monetary documents (although only stamps are named directly in the specified normative act). Therefore, envelopes with stamps pasted on them should only be at the cash desk of the institution.

Features of cash transactions

Any movement of marked envelopes is reflected in the cash book of the institution (f. 0504514). The basis for making entries in it are cash orders: receipts (f. 0310001) are used when envelopes are received at the cash desk and expenditure (f. 0310002) are used when they are issued from the cash desk. On cash warrants put a mark "Stock" and register them in the Journal of registration of incoming and outgoing cash documents (f. 0310003) separately from operations with other funds.

The purchased stamped envelopes are accepted by the cashier for reporting (including on the basis of an invoice received from communication institutions).

Accounting for transactions with monetary documents is carried out on separate sheets of the Cash Book (separately from cash transactions). However, a single end-to-end and sequential numbering of sheets is preserved.

Note that in accordance with the letter of the Central Bank of the Russian Federation dated August 28, 2007 No. 29-1-1-10 / 3669, daily withdrawal by the cashier of the institution in the Cash Book of the cash balance in the cash register and submission of the cashier's report to the accounting department are required. Nothing is said about monetary documents in the letter of the Bank of Russia. Therefore, it can be assumed that in the absence of movement of monetary documents, the balance on them on a daily basis is not necessary to withdraw to the cashier of the institution.

Control over the correct maintenance of the Cash Book is assigned to the chief accountant of the institution.

Remember the nuances of the transition period

It should be noted that the procedure for accounting for monetary documents, which is currently in force, differs significantly from that which was applied before the entry into force of Instruction No. 148n. In particular, now it is provided that the accounting of monetary documents is kept together with other funds and currency in the single Cash Book of the institution (clause 3 of Appendix No. 2 of Instruction No. 148n).

Please note: Instruction No. 148n entered into force on March 17, 2009, but it applies to transactions reflected in budget accounting from January 1, 2009.
Therefore, the Guidelines for the transition to the new provisions of the Instructions for Budget Accounting (sent by letter of the Ministry of Finance of Russia dated April 10, 2009 No. 02-06-07 / 1505) establish the following rules.

Firstly, it is unacceptable to re-register and correct primary documents already formed since the beginning of the year. Secondly, when maintaining a single Cash Book, its sheets formed before the provisions of Instruction No. 148n are applied are not reissued.

In other words, the sheets of the “stock” Cash Book filled in from January of the current year, signed, laced and numbered, must be stored in parallel with the main unified Cash Book. And separate sheets of the unified Cash Book, reflecting the movement of monetary documents, are formed with a mark-stamp "Stock" starting from the moment the institution switches to new accounting rules (for example, from June 1 of this year).

Keeping cash...

…in budget institution arranged by the cashier. Marked envelopes are kept in places (premises, safes) that meet the requirements for their safety. The cashier, as a responsible person, ensures proper accounting of their receipt and issue.

Issuance of monetary documents

The cashier transfers marked envelopes for use to financially responsible persons who are responsible for the design, issuance and use of envelopes for reporting.

The list of named employees is determined by the head of the institution.

In addition to cash documents, they draw up an invoice or register transactions in the Issue Journal for the report of monetary documents. It should reflect the following data:

- date of issue of monetary documents;

- surname, name, patronymic of the person to whom they are issued;

- the number of stamped envelopes issued;

- the value of issued monetary documents;

- signature on receipt.

Grounds for debiting envelopes

Stamped envelopes are usually issued for a period of not more than a month (the specific period is set in the accounting policy of the institution) on the basis of memo formed in the name of the head of the institution. The note indicates the required number of stamped envelopes, as well as information about the debt on stamped envelopes issued earlier.

After due date the accountable person fills out the Advance Report (f. 0504049), in which he writes out the data on the issued stamped envelopes in quantitative and value terms.

The accountant recognizes expenses for monetary documents only after documentary confirmation of their sending by mail. This can be evidenced by the completed Register of sent stamped envelopes, signed by the accountable person. The form of the document is not normatively approved, therefore, the institution should develop it independently and fix this fact in the accounting policy.

For example, the registry might look like this:

The register is attached to the advance report compiled by the employee and submitted to the accounting department.
An accountable person may spoil the form of a stamped envelope. There are no clarifications on the write-off of damaged forms of monetary documents yet. Therefore, we recommend that you write them off using the Act on writing off strict reporting forms (f. 0504816) or independently develop a similar form, fixing it in the accounting policy of the institution. Marked envelopes written off in this way are destroyed (burning, crushing into parts using, for example, a shredder).

Analytical accounting

It should be noted that analytical accounting is carried out by types of marked envelopes and their value in the Card for Accounting for Funds and Settlements (f. 0504051). At the same time, operations on the movement of stamped envelopes are reflected in the Journal for other operations.

accounting records

The costs associated with the purchase of stamped envelopes are reflected under sub-article 221 "Communication services" (Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 25, 2008 No. 145n). The envelopes themselves are accounted for on account 201 05 000 “Money documents”.
Operations with marked envelopes are reflected in the following entries:

№ 7/2009

Simonenko E.V.,
head of the department of accounting for receipts and expenditures of funds
Main Directorate of the PFR in the Ordzhonikidzevsky district of Yekaterinburg

As practice shows, the accounting of marked envelopes raises a lot of questions. Unfortunately, the new rules of budgetary accounting have not made any clarifications on this matter. But, relying on the provisions of regulatory legal acts, the right solution can be found. This will help our material.

Envelopes - monetary documents?

Based on the analysis of the norms of paragraph 107 of the Instruction on Budget Accounting, which was approved by Order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, stamped envelopes should be taken into account as part of monetary documents (although only stamps are named directly in the specified normative act). Therefore, envelopes with stamps pasted on them should only be at the cash desk of the institution.

Features of cash transactions

Any movement of marked envelopes is reflected in the cash book of the institution (f. 0504514). The basis for making entries in it are cash orders: receipts (f. 0310001) are used when envelopes are received at the cash desk and expenditure (f. 0310002) - when they are issued from the cash desk. On cash warrants put a mark "Stock" and register them in the Journal of registration of incoming and outgoing cash documents (f. 0310003) separately from operations with other funds.

The purchased stamped envelopes are accepted by the cashier for reporting (including on the basis of an invoice received from communication institutions).

Accounting for transactions with monetary documents is carried out on separate sheets of the Cash Book (separately from cash transactions). However, a single end-to-end and sequential numbering of sheets is preserved.

Note that in accordance with the letter of the Central Bank of the Russian Federation dated August 28, 2007 No. 29-1-1-10 / 3669, daily withdrawal by the cashier of the institution in the Cash Book of the cash balance in the cash register and submission of the cashier's report to the accounting department are required. Nothing is said about monetary documents in the letter of the Bank of Russia. Therefore, it can be assumed that in the absence of movement of monetary documents, the balance on them on a daily basis is not necessary to withdraw to the cashier of the institution.

Control over the correct maintenance of the Cash Book is assigned to the chief accountant of the institution.

Remember the nuances of the transition period

It should be noted that the procedure for accounting for monetary documents, which is currently in force, differs significantly from that which was applied before the entry into force of Instruction No. 148n. In particular, now it is provided that the accounting of monetary documents is kept together with other funds and currency in the single Cash Book of the institution (clause 3 of Appendix No. 2 of Instruction No. 148n).

Please note: Instruction No. 148n entered into force on March 17, 2009, but it applies to transactions reflected in budget accounting from January 1, 2009.
Therefore, the Guidelines for the transition to the new provisions of the Instructions for Budget Accounting (sent by letter of the Ministry of Finance of Russia dated April 10, 2009 No. 02-06-07 / 1505) establish the following rules.

Firstly, it is unacceptable to re-register and correct primary documents already formed since the beginning of the year. Secondly, when maintaining a single Cash Book, its sheets formed before the provisions of Instruction No. 148n are applied are not reissued.

In other words, the sheets of the “stock” Cash Book filled in from January of the current year, signed, laced and numbered, must be stored in parallel with the main unified Cash Book. And separate sheets of the unified Cash Book, reflecting the movement of monetary documents, are formed with a mark-stamp "Stock" starting from the moment the institution switches to new accounting rules (for example, from June 1 of this year).

Keeping cash...

... in a budgetary institution, the cashier organizes. Marked envelopes are kept in places (premises, safes) that meet the requirements for their safety. The cashier, as a responsible person, ensures proper accounting of their receipt and issue.

Issuance of monetary documents

The cashier transfers marked envelopes for use to financially responsible persons who are responsible for the design, issuance and use of envelopes for reporting.

The list of named employees is determined by the head of the institution.

In addition to cash documents, they draw up an invoice or register transactions in the Issue Journal for the report of monetary documents. It should reflect the following data:

Date of issue of monetary documents;

Surname, name, patronymic of the person to whom they are issued;

The number of stamped envelopes issued;

The cost of issued monetary documents;

Signature on receipt.

Grounds for debiting envelopes

Stamped envelopes are usually issued for a period of not more than a month (the specific period is set in the accounting policy of the institution) on the basis of a memo generated in the name of the head of the institution. The note indicates the required number of stamped envelopes, as well as information about the debt on stamped envelopes issued earlier.

After the expiration of the established period, the accountable person fills out (f. 0504049), in which he paints data on the issued stamped envelopes in quantitative and value terms.

The accountant recognizes expenses for monetary documents only after documentary confirmation of their sending by mail. This can be evidenced by the completed Register of sent stamped envelopes, signed by the accountable person. The form of the document is not normatively approved, therefore, the institution should develop it independently and fix this fact in the accounting policy.

For example, the registry might look like this:

The register is attached to the advance report compiled by the employee and submitted to the accounting department.
An accountable person may spoil the form of a stamped envelope. There are no clarifications on the write-off of damaged forms of monetary documents yet. Therefore, we recommend that you write them off using the Act on writing off strict reporting forms (f. 0504816) or independently develop a similar form, fixing it in the accounting policy of the institution. Marked envelopes written off in this way are destroyed (burning, crushing into parts using, for example, a shredder).

Analytical accounting