Accounting for tickets in a cultural institution: rules, requirements, recommendations. Accounting for operations with theater tickets Tax accounting for entrance tickets in a budgetary institution

The charter of cultural institutions provides for their holding theatrical performances, spectacles, cultural and educational, recreational activities. Among the main activities are excursions, attractions in parks of culture and recreation, visits to zoos, conducted for a fee. Accounting entrance tickets, costumes in theaters, museum exhibits, expenses and income budget organizations culture, taxation has certain features. In the article we will talk about accounting in cultural institutions, we will give examples of calculation.

Requirements for the form of tickets in cultural organizations

There are certain requirements for the forms of tickets sold by theaters, museums, zoos and other similar organizations. According to the legislation, the ticket form must contain such mandatory details as:

• document name, number and series;
• data on the approval of the ticket form;
• TIN, name, code of the institution that issued the ticket;
• type, unit of measurement and cost of the service;
• date of ticket sale;
• data of the cashier who sold the ticket;
• information about the manufacturer and circulation of forms.

Ticket forms are printed in a printing house or independently on a computer. Each ticket must have its own unique number. If the forms are printed by the organization itself, then it is important to avoid repetition of numbers. Cultural organizations independently develop appearance ticket.

Control over the safety of tickets in organizations

An important task of accounting for tickets in cultural institutions is to ensure their safety in places of storage and compliance with the rules for their accounting. Tickets must be stored either in special storerooms or in a safe. Responsibility for their safety lies with the head of the organization and the persons who are entrusted with such a duty in accordance with the order of the director.

Simultaneously with the audit of cash transactions, they check tickets, which are forms strict accountability.

Ticket checks can be either scheduled or unannounced. If during such audits discrepancies in the number of tickets indicated in the documents and their actual availability are established, the chief accountant is obliged to notify the head of the cultural organization in writing.

Ticket accounting

Receipt and issue of tickets from the warehouse

The basis for posting the tickets received from the manufacturer is the invoice. Forms are received by power of attorney, drawn up in accordance with established rules. When accepting ticket forms, it is necessary to check their actual number with that indicated in the manufacturer's documents. In addition, the numbers, series of tickets, their correspondence to the information reflected in the accompanying documents are compared.

Ticket arrival:

• Dt 210506340 "Increase in the cost of other MH"
• Kt 230222730 "Increase in accounts payable for the acquisition of MZ".

Tickets issued from the warehouse:

• Dt 240101272 "Expenditure of the Ministry of Health"
• Kt 210506440 "Decrease in the cost of other MH".

Simultaneously with this posting, ticket blanks are written off from account 03/1 "Tickets in stock" to account 03/2 "Tickets from accountable persons".

Analytical accounting of tickets

The main register for the analytical accounting of tickets is the book of accounting for strict reporting forms. The book is drawn up in accordance with accounting rules: sheets are numbered, laced, on last page an inscription is made about the number of sheets in this book, certified by the seal and signature of the head.

Ticket sales: documentation and reflection on accounts

Registered tickets are transferred to the box office for their subsequent sale. Their transfer is drawn up by an invoice, and an agreement is concluded with the sales representative on the full liability. The sale price of the ticket on the form does not need to be indicated in advance. It may differ in the types and times of performances and other criteria. Therefore, it is enough to stamp the theater on the form, and indicate the cost during the sale.

Periodically, within the time limits set at the enterprise, responsible persons draw up a report on the forms received and sold, and also return the money received from the sale of tickets to the cash desk of the organization. Supporting documents are attached to the reports: copies of statements, receipt stubs, etc.

For each performance, event, a summary report on sold tickets is compiled. It is provided to the accounting department the next day after the event.

An example of reflecting operations on the movement of ticket blanks

The theater ordered and purchased 500 tickets worth 7,500 rubles from the printing house. 150 forms were handed over to the cashier for sale. Ticket price 200 rubles. 120 tickets were sold, the remaining tickets were returned to the accounting department.

Accounting for theatrical costumes

According to the current legislation, theatrical costumes are stage and production means. If their term beneficial use exceeds 1 year, then, regardless of the cost, such objects should be accounted for as fixed assets on account 010109000. If the costumes last less than 12 months, then they are taken into account as inventories on account 010506000.

Accounting for costumes as part of fixed assets has some features that depend on their value.. Items worth up to 1000 rubles are written off for depreciation immediately when they are put into operation:

• Dt 040101271 "Expenses for depreciation of fixed assets and intangible assets"
• Kt 010109410 “Decrease in the value of fixed assets”.

If the cost of a suit is in the range of 1,000 to 10,000 rubles, then when they are put into operation, 100% depreciation is charged on them. Costumes, as objects of fixed assets, are accepted at their original cost. If they cost more than 10,000 rubles, then depreciation is charged monthly in a linear way.

If the costumes were purchased from the budget, then depreciation is reflected as follows:

• Dt 140101271 "Expenses for depreciation of fixed assets and intangible assets"
• Kt 110400000 "Depreciation".

Accounting for museum values

Museum valuables are taken into account in accordance with the Federal Law “On the Museum Fund of the Russian Federation” No. 54-FZ of December 6, 1996. If they are included in the museum fund, they are not reflected on the balance sheet of the organization and are not classified as fixed assets. Items included in the museum fund, on the contrary, are classified as fixed assets and reflected on the balance sheet of the institution.

Depreciation is charged on museum valuables that are on the balance sheet of the organization. In this case, a linear method is used. The useful life of these objects is from 15 to 20 years. To calculate depreciation on them, account 10407 000 “Depreciation of other fixed assets” is used.

How to account for various costs

The cost of services provided by cultural institutions includes the cost of wages, the purchase of necessary materials, on public utilities and communication transport, travel and other expenses. When an organization provides only one type of service, the costs are directly written off to the cost price. When there are several services, then at the end of the month, overhead costs should be distributed among them.

As in other enterprises, expenses can be chosen as the distribution base:

• for salary;
• for materials;
• direct costs.

The income from a particular service can also be taken as a basis. The procedure for attributing overhead and general business expenses to the cost price is chosen by the cultural organization at its discretion and without fail reflects it in its accounting policy.

In a similar sequence, the organization develops a costing form that must be drawn up before the start of the provision paid service. Synthetic accounting of expenses in the organization of culture is carried out on the following groups of accounts:

• 0 109 60 000 "Cost finished products, works, services”;
• 0 109 70 000 “Overhead costs for the production of finished products, works, services”;
• 0 109 80 000 General business expenses;
• 0 109 90 000 Distribution costs.

Tax accounting in cultural institutions

When determining the optimal taxation system, a cultural institution has a choice. The legislation provides for the use of both OSNO and “simplified” ones. Payers who have chosen OSNO are required to calculate and transfer income tax to the budget. The procedure for its calculation, payment rates, income subject to taxation are regulated by the Tax Code of the Russian Federation.

Cash and other funds received as part of targeted financing are not subject to income tax. This rule applies not only to budgetary organizations, but also to cultural institutions of any organizational and legal form. The main condition is separate accounting of income from income-generating activities and receipts from targeted financing. If this rule is not observed by the taxpayer, then all income is subject to taxation.

Activities of cultural institutions are exempt from VAT. Such organizations may apply the simplified taxation system subject to the conditions established by law.

Answers to current questions

Question number 1. In what cases can cultural organizations switch to USNO?

Question number 2. Is it necessary to put an inventory number on costumes for performances?

According to the accounting rules, any object of fixed assets is assigned an inventory number. It does not matter which group the property belongs to, whether it is in stock, operated or transferred to conservation. Under this number, the property is registered for the entire period of its stay in the institution.

Therefore, the assignment of an inventory number to stage and stage equipment related to fixed assets is mandatory. If it concerns theatrical costumes, then the number can be embroidered with threads, or written on a token attached to it.

Question number 3. Do theatrical costumes that have not been used in productions for a long period need any separate accounting?

According to the legislation, the accounting of suits must be carried out in such a way that control over their safety, reflection on the accounts and in the primary documents of receipt, internal movement and disposal is ensured. This necessitates the organization of analytical accounting of property that is not used today.

Accounting for costumes not participating in productions long time, must be maintained on separate sub-accounts. The lack of analytical accounting of such funds in cultural institutions is a common situation that causes criticism from the regulatory authorities during verification.

Question number 4. Do theater tickets count as monetary documents?

In the theater, tickets are classified as forms of strict accountability due to the lack of signs of monetary documents. For organizations that buy tickets in order to distribute them to their employees or sell them in the future, the opposite rule applies. In this case, they clearly refer to monetary documents.

Question number 5. At the end of March, the theater sold 60 tickets for the performance, which will take place in April. In what month should the proceeds from their sale be recognized for tax purposes?

In March. Revenue for tax purposes should be determined by the fact that the ticket is sold, and not by the date of the upcoming performance.

In order to optimize the functioning of the ticketing industry in the field of culture and art, the Ministry of Culture and mass communications The Russian Federation reports for information and guidance.

One of the areas of implementation of the statutory activities of institutions of culture and art in the Russian Federation is the holding of theatrical and entertainment, cultural, educational and entertainment events (hereinafter referred to as cultural events), attractions in zoos and parks of culture and recreation, as well as excursions.

These types of activities of cultural and art institutions are socially significant, are recognized as non-commercial, as not aimed at the systematic extraction of profit, and are considered services, since they are activities of a cultural and art institution that do not have a material result.

At the same time, cultural and art institutions have the right to carry out income-generating activities, in particular, to provide services for the distribution and sale of entrance tickets and season tickets for visiting cultural events, attractions in zoos and parks of culture and recreation, excursion tickets and excursion vouchers (hereinafter referred to as entrance tickets) .

In accordance with paragraphs two and three of clause 20 of part 2 of article 149 of the Tax Code of the Russian Federation (Chapter 21. Value Added Tax), the sale of these types of services is not subject to taxation (is exempt from taxation) if the following three conditions are simultaneously met: firstly, Entrance tickets are sold and (or) distributed, the form of which is approved in the prescribed manner as a form of strict accountability, secondly, the sale and (or) distribution takes place on the territory of the Russian Federation, and, thirdly, such sale and (or) distribution is carried out by institution of culture and art.

The current legislation (paragraph five of clause 20 of part 2 of article 149 of the Tax Code of the Russian Federation) includes the following organizations as cultural and art institutions for the purposes of Chapter 21 of the Tax Code of the Russian Federation, regardless of their organizational and legal form: theaters, cinemas, concert organizations and groups, theater And concert box office, circuses, libraries, museums, exhibitions, houses and palaces of culture, clubs, houses (in particular, of cinema, writers, composers), planetariums, parks of culture and recreation, lecture halls and public universities, excursion bureaus (with the exception of tourist excursion bureaus), reserves, botanical gardens and zoos, national parks, nature parks and landscape parks.

Since otherwise is not established by the current legislation, then, based on the requirements of paragraph one of clause 1 of Article 49, paragraph one of clause 1 and paragraph one of clause 2 of Article 52 of the Civil Code of the Russian Federation, the means to determine whether an organization belongs to institutions of culture and art are its constituent documents in which, among other things, the subject and goals of its activities should be indicated. The practice of management indicates the need to also confirm such an affiliation by assigning the organization the appropriate code of the All-Russian Classifier of Species economic activity OK 029-2001 (NACE Rev. 1), introduced from January 1, 2003 on the basis of the Decree of the State Standard of Russia of November 6, 2001 N 454-st.

In accordance with paragraph 1 of Article 39 of the Tax Code of the Russian Federation, the sale of goods, works or services by an organization or an individual entrepreneur is recognized, respectively, as the transfer on a reimbursable basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another persons, paid provision of services by one person to another person, and in the cases provided for by this Code, transfer of ownership of goods, results of work performed by one person to another person, provision of services by one person to another person - free of charge.

Thus, the transfer of the right of ownership of these tickets as goods to other persons, including other institutions of culture and art, on a reimbursable basis, is recognized as the sale of entrance tickets. The distribution of entrance tickets is recognized as an activity aimed at their mass sale.

Institutions of culture and art have the right to carry out services for the sale and distribution of entrance tickets to attend a cultural event both for cash and non-cash payments.

ConsultantPlus: note.

Federal Law No. 290-FZ of July 3, 2016 amended Federal Law No. 54-FZ of May 22, 2003. For cash settlements and (or) settlements using payment cards without the use of cash registers, see Federal Law No. 290-FZ of July 3, 2016.

In accordance with the first paragraph of paragraph 2 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards" organizations and individual entrepreneurs in accordance with the procedure, determined by the Government of the Russian Federation, may carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the population, provided that they issue the appropriate strict reporting forms.

At present, until the Government of the Russian Federation determines in pursuance of paragraph 2 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ of a special order, previously adopted legal norms are in force, in particular Order of the Ministry of Finance of Russia of February 25, 2000 N 20n "On approval of forms of strict reporting", issued in pursuance of the Decree of the Government of the Russian Federation of 07.30.1993 N 745, which, in turn, is in force to the extent that it does not contradict the Federal Law of 05.22.2003 N 54-FZ, and the letter of the Ministry of Finance of Russia of 08.23.2001 N 16- 00-24/70, according to which strict reporting documents must contain, along with indicators characterizing the specifics of the transactions being processed, the following mandatory details: stamp of approval, name of the document form; six-digit number; series; form code according to the All-Russian classifier of management documentation (OKUD); date of settlement; name and code of the organization according to the All-Russian Classifier of Enterprises and Organizations (OKPO); TIN code; type of work (services) provided; units of measurement of rendered services (in physical and monetary terms); the name of the position of the person responsible for the business transaction and the correctness of its execution, with a personal signature. The formats of approved strict reporting documents are advisory and subject to change. Decoration and technical editing of strict reporting documents are determined by the organization independently, unless otherwise provided by the legislation of the Russian Federation.

In addition to the above, we draw your attention to the fact that, as established by paragraph two of paragraph 2 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ, strict reporting forms are equated to cashier's checks. For this reason, the stubs of sold (distributed) entrance tickets to attend a cultural event must remain with the person who sold (distributed) the relevant forms of strict accountability to the population for cash.

In connection with the foregoing, if an institution of culture and art cooperates with a distributor for the mass sale of entrance tickets to a cultural event, we recommend that you keep separate records of tickets-forms of strict accountability, sold for cash by a cultural institution independently through its cash desk, and tickets, transferred for non-cash payment to another organization for distribution.

In case of sale of tickets for non-cash payment, they are transferred to the distributor on the basis of an acceptance certificate, an invoice, another document confirming the fact of transfer of inventory items, which serves as a reporting document for tickets sold for non-cash payment - forms of strict accountability.

The institution of culture and art may produce or order the production of tickets itself. It is also legitimate to grant under the contract to distributors the right to order the production of tickets for an institution of culture and art, while it is advisable to indicate in the contract that tickets-forms of strict accountability from the moment they are made are the property of the customer and are considered transferred for distribution.

If an institution of culture and art transfers tickets to a distributor, then it has the right to demand from the last report on sold and unsold tickets, return of unsold tickets, transfer in its favor of funds for tickets sold by the distributor.

If an institution of culture and art cooperates with a distributor using automated information systems for the sale of entrance tickets, then it is advisable to include a condition in the contract with this organization that a ticket produced by a distributor for an institution of culture and art is considered transferred to the distributor from the moment it is handed over to him in electronic form of information about this ticket. At the same time, the moment of transfer of such information is considered the moment of production by the distributor of a ticket-form of strict accountability with their use. In this case, the stubs of the strictly accountable ticket forms remain with the distributor who has distributed entrance tickets to the public for cash.

Tickets from a set stored in an institution of culture and art, containing the same information as tickets sold by a distributor through an automated information system for their sale, must be redeemed by an institution of culture and art in the manner prescribed by the order of the head.

ConsultantPlus: note.

Guidelines on the procedure for accounting, storage and destruction of forms of strict accountability by organizations and institutions of the Ministry of Culture of the Russian Federation, sent by Letter of the Ministry of Culture of the Russian Federation dated 13.04.2000 N 01-67 / 16-21, became invalid due to the publication of the letter of the Ministry of Culture of the Russian Federation dated 09.04.2010 N 32-01-39/04-PH.

The Ministry of Culture and Mass Communications of the Russian Federation draws the attention of institutions of culture and art that the Guidelines on the procedure for accounting, storage and destruction of forms of strict accountability by organizations and institutions of the system dated 05.04.1999 of the abolished Ministry of Culture of the Russian Federation are advisory in nature, are applied to the extent that they do not contradict the current legislation of the Russian Federation.

"Budget accounting", 2009, N 8

Т.Е. Volodina, Honored Economist of the Russian Federation, member of the Methodological Council under the Ministry of Culture and Mass Communications.

Organizations and institutions providing services in the field of culture and art, in accordance with Art. 2 of the Law of May 22, 2003 N 54-FZ "On the use of cash registers in cash settlements and (or) payments using payment cards", as well as Decree of the Government of the Russian Federation of May 6, 2008 N 359 "On the procedure for making cash settlements and (or) settlements using payment cards without the use of cash registers "(hereinafter - Regulation N 359) carry out settlements without the use of cash registers in the case of rendering services to the population, subject to the issuance of appropriate forms of strict reporting, equated to cashier's checks and the approved procedure for accounting, storage and destruction of forms of strict accountability.

Forms of forms and their details

The forms of the ticket, subscription and excursion vouchers were approved by Order of the Ministry of Finance of Russia dated December 17, 2008 N 257 "On approval of strict reporting forms" (hereinafter - Order N 257).

Subscription Ticket Excursion ticket

The strict reporting forms used in the provision of services by cultural organizations include:

• ticket;
• subscription;
• excursion ticket.

Each of these documents must contain the following details:

a) document name, six-digit number and series;

b) the name and legal form of the institution (organization);

c) the location of the permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity by proxy;

d) taxpayer identification number assigned to the cultural institution (organization) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) other details characterizing the specifics of the service provided, with which the institution (organization) of culture has the right to supplement the document.

Form making

Forms of strict accountability approved by Order N 257 can be printed by institutions in a printing house with the designation of the series and serial number, as well as produced independently using the available technical means (personal computers, etc.), observing the numbering using a numerator and using a special auto-numbering program that excludes the possibility of repeating the use of the number.

In accordance with clause 12 of Regulation N 359, institutions on demand tax authorities required to provide information from automated systems about issued documents. Methods for the formation of document forms through automated systems depend on the specific system used in this institution.

Since in Regulation N 359 we are talking not about a printing device, but about a system that provides protection against unauthorized access, fixing, storing information about the document form, which meets the requirements for cash registers in this part, a regular computer cannot be used to generate strict reporting forms. This is the opinion of the Ministry of Finance of Russia, which is set out in Letters of February 3, 2009 N 03-01-15 / 1-43 and November 7, 2008 N 03-01-15 / 11-353.

The affixing of the series and number on the form of a document made by printing is carried out by the manufacturer of the forms. Duplication of the series and number on the blank document is not allowed, with the exception of the series and number applied to the tear-off parts of the blank document.

A printed form of a document must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation). This is stated in paragraph 4 of Regulation N 359, Letter of the Ministry of Finance of Russia dated February 3, 2009 N 03-01-15 / 1-42.

Artistic design of tickets, subscriptions and excursion vouchers, determination of the nature and content of the necessary information on them, as well as their technical editing, are carried out by the institution of culture and art independently.

budget accounting

On January 1, 2009, the Instructions on the procedure for applying the budget classification, approved by Order of the Ministry of Finance of Russia dated December 25, 2008 N 145n, came into force. In accordance with them, the costs of paying for contracts for the manufacture and purchase of blank products (including strict reporting forms, primary accounting documents, budget accounting and reporting registers, etc.) should be attributed to sub-item 226 "Other works, services". Consequently, the costs of preparing strict reporting forms for cultural institutions (organizations) approved by the Order are also included in sub-item 226 "Other work, services".

The costs of paying for contracts for the production of posters, posters, performance programs, contracts for the creation of sketches of costumes and scenography should also be attributed to sub-item 226 "Other works, services".

The management of the institution must ensure strict control over the safety and proper accounting of forms of strict reporting.

Responsibility for the storage of tickets and subscriptions in accordance with applicable law lies with the head of the institution, as well as other employees on the written instructions of the head.

Forms of strict reporting kept by officials are subject to verification simultaneously with the audit of cash in cash in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Bank of Russia dated September 22, 1993 N 40.

Unsold tickets, season tickets and excursion vouchers are written off and destroyed in the manner and within the time limits established for strict reporting forms, approved by order of the head of the institution. Copies of receipts, stubs of forms of strict accountability, confirming the amount of cash accepted, must be stored in the institution in a packaged form in an archive or in a warehouse for 5 years<1>.

<1>On the terms of storage of documents, see the article "Destruction of documents" N 3/2009, p. 60.

The cancellation of tickets and subscriptions withdrawn from circulation is carried out on the basis of an act drawn up by the commission and approved by the head of the organization. At the same time, documents (acts) on destruction are attached to this act.

Accounting for tickets, season tickets and excursion vouchers in accordance with the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter - Instruction N 148n), is carried out as follows.

The primary documents for accounting for income from performances, concerts and other cultural and educational activities (including fees from the sale of tickets and subscriptions) are strict reporting forms, on the basis of which settlements are made with visitors to cultural and art institutions without the use of cash registers .

Acceptance of forms of strict reporting made in the printing house is carried out according to the invoice and invoice in the printing house by the representative of the customer by proxy.

Upon acceptance of the prepared forms of strict accountability, a complete check is carried out, the actual quantity and series, numbers are compared according to the data indicated in the invoices (receipts, etc.).

The receipt of forms of strict accountability from the printing house is reflected by the cultural institution at the production price by the entry:

Debit 2 401 01 226

"Costs for other works, services"

Credit 2 302 09 730

"Increase in accounts payable for payment of other works, services",

with simultaneous reflection on the off-balance account 03 "Forms of strict reporting".

Payment for forms is reflected in the entry:

Debit 2 302 09 830

"Reduction of accounts payable for payment of other works, services"

Loan 2 201 01 610

"Disposal of funds of the institution from the accounts."

Analytical accounting of strict reporting forms is maintained in the Book of Accounting for strict reporting forms (f. 0504045) by types, series and numbers, as well as by their storage locations, indicating the date of receipt (issuance) of strict reporting forms, quantity and cost. Based on the data on the receipt and expenditure of strict reporting forms, the balance at the end of the period is displayed. In accordance with Instruction N 148n, BSO are accounted for on the off-balance account 03 "Forms of strict reporting" in a conditional assessment: one form - 1 rub.

03-1 "Forms of strict reporting in the warehouse";

03-2 "Forms of strict reporting in the report";

03-3 "Forms of strict reporting on sales";

03-4 "Forms of strict accountability unrealized and subject to destruction."

Forms of strict reporting received at the warehouse are reflected at the cost of production on the off-balance account 03-1 "Forms of strict reporting in the warehouse".

Forms of strict reporting issued from the warehouse for registration in the prescribed manner at the average actual cost are written off from the off-balance account 03-1 "Forms of strict reporting in the warehouse". At the same time, an entry is made in the debit of the off-balance account 03-2 "Strict reporting forms in the report".

The issuance of sets of tickets, subscriptions from the warehouse is issued by an invoice requirement (f. 0315006), signed by the head of the organization or his deputy and the chief accountant, and is made against receipt of this requirement by the person receiving strict reporting forms.

The person responsible for the implementation of forms of strict accountability issues registered forms to the ticket office cashier, non-staff authorized, theater box offices for registration.

The requirement is issued in two copies: one is issued along with strict reporting forms, the second is transferred to the accounting department of the institution.

Stamped and registered forms of strict accountability, when transferred for sale, are written off at the production price from off-balance account 03-2 "Forms of strict accountability in the report". At the same time, an entry is made on the off-balance account 03-3 "Forms of strict reporting on sales."

Non-staff authorized for the implementation of forms of strict accountability and ticket cashiers of the institution are obliged, within the time period established by the order of the head of the institution, to hand over to the cash desk of the institution or transfer to the account of the institution the money received for the sold forms.

Forms of strict accountability not returned in a timely manner are considered sold, and the theater box office or non-staff commissioner pays their face value.

Officials report for the received and used strict accountability forms with receipt stubs, copies of cash registers and cash reports on tear-off tickets on the day the proceeds are handed over.

Reports of officials serve as the basis for posting proceeds under a credit slip.

A summary report on the sale of strict reporting forms for each performance, concert, performance should be compiled on the basis of data on the registration of strict reporting forms, invoices for their release for sale, invoices for the return of unsold strict reporting forms.

A summary report on the sale of strict reporting forms must be submitted to the accounting department of the institution for verification and processing no later than next day after a performance, concert, presentation during a hospital stay. This report must be accompanied by the stubs of the strict reporting forms of the used kit in bound form.

The accrual of income from the sale of services provided by a cultural institution is reflected in the following entry:

Debit 2 205 03 560

Loan 2 401 01 130

The receipt of proceeds from the sale of tickets and other forms of strict reporting is reflected in the entry:

Debit 2 201 01 510, 2 201 04 510

"Receipt of funds of the institution to the accounts", "Receipts to the cashier"

Credit 2 205 03 660

At the same time, strict reporting forms are written off from the off-balance account 03-3 "Strict reporting forms for sales".

The return of unsold tickets is issued on an invoice and reflected at the sale price by the "red reversal" entry:

Debit 2 205 03 560

"Increase in receivables on income from the provision of paid services"

Account credit 2 401 01 130

"Income from the provision of paid services."

Correction by the "red reversal" method is drawn up by a Certificate (f. 0504833), in which a reference is made to the number and date of the corrected transaction log, document, and the rationale for making the correction.

The return of unsold forms of strict accountability is reflected by writing off from the off-balance account 03-3 "Forms of strict accountability for sale" and an entry on the off-balance account 03-4 "Forms of strict accountability unrealized and subject to destruction."

Unsold forms of strict reporting are written off from the off-balance account 03-4 "Forms of strict reporting unrealized and subject to destruction" on the basis of the Act on the write-off of forms of strict reporting (f. 0504816) and are destroyed within the time period established by order of the head of the institution.

Forms of strict accountability, kept by officials, are subject to verification simultaneously with the audit of cash at the cash desk in accordance with the established procedure.

In addition to the mandatory inventory of strict reporting forms in accordance with the current legislation, it is necessary to carry out sudden control checks of their availability, as well as the correctness of filling and use, within the time limits established by the management of the institution.

The chief accountant must immediately report in writing to the head of the institution about cases of discrepancies or shortages of strict reporting forms for action to be taken.

When applied electronic form implementation of strict reporting forms for the amount of sales, a record is made:

Debit 2 205 03 560

"Increase in receivables on income from the provision of paid services"

Loan 2 401 01 130

"Income from the provision of paid services."

The receipt of proceeds from the sale of strict reporting forms is reflected in the entry:

Debit 2 201 01 51 0, 2 201 04 510

"Receipts of funds of the institution to the accounts", "Receipts to the cashier"

Credit 2 205 03 660

"Reduction of receivables on income from the provision of paid services."

tax accounting

In accordance with paragraphs. 20 p. 2 art. 149 of the Tax Code is not subject to VAT (exempted from taxation) the sale of services provided by institutions of culture and art. These include, among other things, the sale of entrance tickets and subscriptions for visiting theatrical and entertainment, cultural, educational and entertainment events, attractions in zoos and parks of culture and recreation, sightseeing tickets and excursion vouchers, the form of which is approved in the prescribed manner as a form strict accountability, as well as the implementation of programs for performances and concerts, catalogs and booklets.

However, exemption from the obligation of a VAT payer does not give the cultural institution the right not to draw up invoices and keep books of purchases and sales. According to paragraph 3 of Art. 169 of the Tax Code, the taxpayer is obliged to draw up an invoice, keep registers of received and issued invoices, books of purchases and sales when performing transactions recognized as an object of taxation, including those exempted from taxation in accordance with Art. 149 of the Tax Code, as well as in other situations determined in the prescribed manner.

If the sale of goods (works, services) is not subject to VAT, and also if the payer is exempt from paying this tax in accordance with Art. 145 of the Tax Code, invoices are issued without allocation of tax amounts (clause 5, article 168 of the Tax Code of the Russian Federation). At the same time, a corresponding entry is made on these documents or a stamp "Without VAT tax" is put.

A feature of operations for the sale of theater tickets (subscriptions, excursion vouchers) may be the placement of advertising information on them, which is an independent object of taxation.

In other social sectors, forms of strict accountability are taken into account in the same way as in cultural institutions.

T.E.Volodina

Honored Economist

Russian Federation,

member of the methodological council

under the Ministry of Culture

and mass communications

The organization applying the simplified tax system is engaged in the provision of services for organizing celebrations and various events. An exhibition was organized. Entrance tickets are produced in the printing house. The ticket only certifies the right to visit the exhibition. Part of the tickets was sold through the cash desk for cash, and part - legal entities who made payment in non-cash order. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities that have paid by bank transfer?

In our opinion, for the purposes of accounting, entrance tickets to the exhibition can be considered as forms of strict accountability. The fact is that by themselves they cannot bring economic benefits to the organization and therefore cannot be recognized as inventory items (goods, materials); they only serve as evidence of the right of their buyer to receive the service provided by the organization. In this case, the ticket certifies the right to visit the exhibition.

From a legal point of view, the purchase of a ticket means the conclusion of an agreement for the provision of services by the organization. After all, an agreement can also be concluded by sending an offer (proposal to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party (clause 2, article 432 of the Civil Code of the Russian Federation). By purchasing an entrance ticket to the exhibition, the buyer agrees to the purchase of services provided by the organization in the form of holding an exhibition.

Note that regulations the concept of "strict reporting form" is not disclosed. However, based on the Regulations on documents and workflow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR), it can be concluded that the following documents are forms of strict reporting:

Having a unique number;

Subject to special storage (in safes, metal cabinets or special rooms to ensure their safety).

Ticket accounting

In accordance with the Instructions for the application of the Chart of Accounts for the financial and economic activities of an organization, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 006 "Forms of strict reporting". Forms of strict reporting are taken into account on the account in a conditional assessment, for example, in an assessment - 1 rub.

Note that there is another position, according to which strict accounting forms are not accounted for on an off-balance sheet account, but are accepted for accounting under the debit of account 10 "Materials" at actual acquisition costs with subsequent write-off to the account or %%% _16_%% . However, as we have indicated above, the ticket blanks themselves do not have the ability to bring economic benefits to the entity in the future, and therefore should not be recognized as an asset on the entity's balance sheet.

The costs of printing services for the production of tickets should be considered as expenses, the implementation of which is associated with the performance of work, the provision of services, on the basis of paragraph 5 of PBU 10/99 "Expenses of the organization".

Tickets received by the organization are accepted for accounting in the debit of the account in a conditional assessment. The cost of purchasing forms is reflected in the debit of the accounts of accounting for production costs. So, the cost of purchasing tickets can be reflected either in the debit of account 20 "Main production", or in the debit of account 26 "General expenses", depending on the procedure provided for accounting policy organizations.

The proceeds from the sale of tickets is income from the ordinary activities of the organization based on paragraph 5 of PBU 9/99 "Income of the organization".

Operations for payment for printing services for the production of tickets are made out by the following entries:

Tickets are taken into account;

Recognized as expenses are the costs of printing services (based on the act of services rendered).

Ticket sales are reflected in the following order:

Reflected payment for tickets;

Reflected the proceeds from the sale of tickets;

Tickets sold have been written off.

Paperwork

As for the documentation of the sale of tickets to legal entities that have paid for organizations, we note the following.

Indeed, since, as you rightly noted, tickets are not inventory items, when they are sold (form N TORG-12, approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 N 132 "On approval of unified forms of primary accounting documentation for accounting for trade operations" ) should not be formatted.

Note that, since the tickets themselves are forms of strict accountability, when they are sold, the execution of any documents is not provided for by the current legislation.

In this situation, the organization can draw up an act of transferring entrance tickets, the form of which can be developed and approved by the organization independently in compliance with the requirements of paragraph 2 of Art. 9 of Law N 129-FZ - indicating the following mandatory details:

Title of the document;

The date it was drawn up;

Name of the organization that compiled the document;

Units of measurement and cost;

Positions of persons responsible for the performance of a business transaction and the correctness of its execution;

Personal signatures of the indicated persons.

This document may also reflect the series and numbers of tickets, the date of their transfer and other essential data.

In addition, the organization may also issue other documents to buyers (legal entities), for example:

Exhibition program;

invitations;

Other documents that can help your counterparties prove that the costs of visiting the exhibition meet the criteria for recognition of expenses established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

For your information:

Note that one of the varieties of strict reporting forms is a strict reporting form equivalent to cash receipt(hereinafter referred to as BSO), the procedure for the application of which is established by the Procedure for making cash settlements and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation of 06.05.2008 N 359 (hereinafter referred to as the Procedure).

The use of such BSOs is associated with paragraph 2 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards", allowing organizations and individual entrepreneurs carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the population, provided that they issue the relevant BSO.

That is, the organization can exercise this right and not apply cash machine when making cash settlements with the population for providing them with services in the form of visiting the exhibition. But for this, the form of an entrance ticket issued to buyers - individuals, and their accounting must comply with the requirements of the Procedure.

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service. For getting detailed information about the service, contact your manager.