The article describes how to correct the shape of RSV-1, depending on the type of the mistake in it. It presents the example of filling in Section 6 «Information on the amount of payments and other remuneration and insurance period of the insured person» in the case of adjustments to the base incorrectly calculated on the basis of contributions.
Inventory calculations in a budgetary institution is an effective internal control mechanism, contributing to more efficient use of assets of institutions, reducing receivables and payables, improving mutual calculations under treaties and timely delivery of material values. The article discusses the features of the inventory of calculations and the order of their reflection in accounting of a budgetary institution.
On the example of educational institutions the article considers one of the options of accounting and revenue recognition at long process cycle. This version of recognition of income is positive for the financial picture of the institution as well as the size of a large transaction.
When audits of financial and economic activity of the budget of medical institutions purchase and consumption of drugs are under scrutiny regulators. This article discusses the procedure for accounting for the facts of economic life, related to the acquisition and reversal of medicines for various funding sources, at the example of medical institutions.
The article describes the concept of damage to property, showing the order of the valuation of the damage, the grouping calculations for damage to property on the accounts of accounting, accounting for property damage in the presence of the offender, accounting calculations for damage to property in the absence of the perpetrators.
The article discusses accrual and payment of income tax by state (municipal) budgetary institutions. The article focuses on changes in tax law from January 1, 2014, and analyzes the changes coming in 2015. The article is supplemented with practical examples and economic situations.
The article provides comments to the letter from the Russian Ministry of Finance of 29.05.2014 № 03-03-10/25627, which specifies the order of the tax base for income tax of medical organizations.
The article identified the main causes and conditions of use of educational budgeting system by state (municipal) institutions, taking into account the characteristics of their funding to perform public tasks that provide educational services and the possibility of providing short-paid services to the population.
As part of efforts to improve the system of wages in the state (municipal) institutions, conducted in accordance with the RF Government Decree of 26.11.2012 № 2190-p, Russian Ministry of Health and the state authorities of the Russian Federation adopted the relevant regulations governing the assessment of the effectiveness of medical institutions. The article analyses the indicators used for performance assessment of medical institutions, identified strengths and weaknesses of evaluating the effectiveness with methods used by the subjects of the Russian Federation.
