Sport school,
section or
organization

Center
aerobics
and shaping

Billiard
club

Fighting
club

Ice rink,
roller club

Sports
tournaments and
competitions

sports complex
or object

Athletic
hall

Children's
club

Shop
sports
goods

Any other
organization

Video programs for accounting in a sports school

After watching the following video, you can quickly get acquainted with the capabilities of the USU program - the Universal Accounting System. If you can't see the video uploaded to YouTube, be sure to email us, we'll find another way to show the demo!

Ability to control and manage a sports school

• After downloading the demo version of the accounting program at the sports school Universal Accounting System, you can always view its functionality yourself;
• Technical support of software for accounting in the USU sports school is carried out at the highest professional level;
• After installing the accounting system in the USU sports school, our technical specialists will train the staff of the sports school to work in it;
• For each license purchased by a sports school, we provide 2 hours of free technical support for the accounting program;
• Software for accounting in the USU sports school is launched from a shortcut installed on your computer;
• In addition to the unique password, the software for accounting in the USU sports school assumes the protection of information using the "Role" field, the value of which is filled in depending on the duties of the school employee;
• Using the accounting program in the USU sports school, you can track the time spent on each operation;
• At the bottom of the screen of the accounting system there are tabs of open windows, which allows you to quickly switch between them;
• All students of the sports school can be seen in a specialized directory, which will store comprehensive contact information about each of them. Here you can attach a photo of the student;
• With the help of the accounting system in the USU sports school, the control of attendance at classes will become simple and clear;
• In the absence of a student in the classroom, you can always find out the reason and indicate it in the student's personal card in the accounting program at the USU sports school;
• The entire history entered into the USU system is stored in it indefinitely;
• With the help of the accounting system in a sports school, the Universal Accounting System, you can set a schedule for each class and, if necessary, adjust it;
• A very important feature of the Universal Accounting System program is the ability to schedule separately for each room of the educational institution, which will help plan their employment at any time;
• Using SMS-mailing, the teacher will be able to notify the parents of students about the upcoming parent meeting;
• Software for accounting in a sports school Universal Accounting System will allow teachers to draw up a curriculum and monitor its compliance;
• USU will allow to control the issuance and return of various handouts, textbooks, teaching aids, sports equipment, etc.
• For each teacher and coach, the accounting program in the USU sports school will make it possible to draw up a work schedule;
• In order to keep track of working time, the USU will help to launch a visiting card system in a sports school for teaching staff or in order to control visits and safety for students;
• A specialized USU module for maintaining material records in a sports school will allow you to track the location of each asset at the required point in time or for a selected period. In addition, thanks to the USU, the process of inventorying residues will become much faster;
• In the module of the accounting program in the sports school USU "Finance" you can find a lot of convenient reports that reflect the past and current situation of the educational institution;
• A sports school accountant will be able to quickly calculate and calculate salaries for employees, as well as check the result;
• The work of the director of a sports school is carried out in the "Management" module. Now he will not have to wait long for various reports from his subordinates - with the help of the accounting program in a sports school, he will be able to independently form them and in the most visual form see the results of the educational institution, its strengths and weaknesses, data on the best teachers and the most popular extracurricular activities, and others . Using this information in future work, the school principal will be able to take steps to make the school more prosperous, and the learning process more attractive and interesting for her students.

Quality training process and sports training of athletes largely depends on their provision with the necessary equipment and special clothing(equipment). In many sports, the results of athletes directly depend on the quality of their equipment, which is one of the main expenditure items for institutions. In the consultation, we will consider in what order, at what expense, sports equipment and equipment are provided to athletes and how these operations are reflected in the accounting of institutions.

Obligation to provide sports equipment and equipment

The main regulatory documents regulating the activities of sports institutions and indicating the need to provide sports equipment and equipment are:

– Federal Law No. 329-FZ dated December 4, 2007"On physical culture and sports in Russian Federation" (Further - Federal Law No. 329-FZ);
– Guidelines for the organization of sports training in the Russian Federation, approved by Order of the Ministry of Sports of the Russian Federation dated October 24, 2012 No. 325(Further - Guidelines No. 325);
– The procedure for logistical support, including the provision of sports equipment, scientific, methodological and anti-doping support for sports teams of the Russian Federation at the expense of the federal budget, approved Order of the Ministry of Sports and Tourism of the Russian Federation dated May 27, 2010 No. 525(Further - Order No. 525);
– Federal standards of sports training by sports;
- other documents.

The institution that implements sports training persons, is obliged to organize their material and technical support, including sports equipment, equipment and sports equipment necessary for sports training, at the expense of funds allocated to the organization for the implementation of the state (municipal) assignment for the provision of sports training services, or funds, received under the contract for the provision of sports training services ( pp. 7 p. 2 Art. 34.3 of Federal Law No. 329-FZ, p. 8 Guidelines No. 325 ).

Let's deal with the terminology.

Sports equipment - an individual set of items that ensure the safety of an athlete (according to the rules) when practicing any kind of sport, as well as his identification with the corresponding team. The equipment includes personal protective equipment for the athlete, sportswear and shoes.

Sport equipment - items and devices necessary for the implementation of physical culture and sports activities during various sports. The inventory includes items with which the sports process (training or competitive) is carried out: skis, balls, pucks, sticks, etc.

According to clause 2.1 Order No. 525 Athletes and athletes' personnel who are members of a sports team are subject to provision with sports equipment and inventory, sports equipment.

The overall direction of this issue is provided by FGU "CSP". In order to provide material and technical means of sports teams, it must ( clause 2.2 Order No. 525 ):

– to send, within the established time limits, a request to the all-Russian sports federations for sports that form the composition of members of sports teams, for the provision no later than September 1 of applications for the purchase of the necessary material and technical means to provide members of sports teams for the planned year;
- on the basis of the submitted applications of all-Russian sports federations, form a consolidated application, including a list of material and technical means, conditions for providing these material and technical means to sports teams, as well as their operation and write-off;
- send a consolidated application to the Ministry of Sports to determine the amount of funding for providing material and technical means of sports teams for the planned year;
- according to the adjusted volumes of financing for the provision of material and technical means of sports teams in accordance with the legislation of the Russian Federation, determine the supplier for the supply of material and technical means in agreement with the Ministry of Sports and conclude the relevant state contracts;
– in accordance with state contracts for the supply of material and technical means, concluded with supplier organizations, sign documents confirming the supply of material and technical means, and take them into account;
– to conclude a material liability agreement with the employees of the FGU “CSP” (members of the sports team) and issue the purchased material and technical means to ensure the educational and training process and participate in international sports competitions in accordance with the norms and terms of their operation;
- to carry out accounting and issuance of material and technical means in accordance with the rules of accounting and reporting;
- be responsible for organizing the storage, use, issuance and accounting of purchased material and technical means;
- to conduct operational control over the use of purchased material and technical means by sports teams, including during participation in international sports competitions and training camps.

In addition to the above, the need for logistical support for athletes is indicated by Art. 348.10 of the Labor Code of the Russian Federation . By virtue of the provisions of this article, the employer is obliged at his own expense to provide athletes with sports equipment, sports equipment and inventory, and other material and technical means. In addition, the employer must maintain the named outfit, equipment, inventory and facilities in a condition suitable for use.

The procedure for providing employees with material and technical means should be determined in the local regulatory act of the employer. This document should also indicate that employees must take care of the sports equipment, sports equipment and inventory received from the employer, other material and technical means, be sure to use them during work and promptly notify the employer of the need for dry cleaning, washing, repair, replacements.

The terms of use of all listed material and technical means are calculated from the day of their actual issuance to athletes.

If, for reasons beyond the control of the employee, equipment, equipment and other material and technical means have become unusable before the end of the established deadlines, or have been damaged in the places allocated for their storage, or stolen from there, the employer is obliged to repair them or give the employees serviceable means.

Rationing of material support for athletes and students

The norms for issuing sports equipment and equipment to athletes and students are enshrined in legislation. In organizations providing sports training in accordance with Federal Law No. 329-FZ By various types sports, should be guided by federal standards for sports training. For most sports, they have already been developed and approved, for some they are under development.

By order of the State Committee for Sports of the Russian Federation dated 03.03.2004 No. 190 / l approved Report card for providing sportswear, footwear and equipment for individual use of sports schools (SDYUSHOR, DYUSSH, SHVSM) . In the appendix to it developed Guidelines"On providing participants in the educational process with sportswear, footwear and equipment for individual use"(Further - Recommendation No. 190/l). These documents are mandatory for use by all state (municipal) institutions physical education and sports. For non-governmental institutions, this document is advisory in nature. In the named order there are references to documents that have lost their force. Thus, they should be guided in the part that does not contradict the current legislation.

According to clause 2.1 Recommendation No. 190/l expenditure planning and the acquisition of sports equipment items are carried out by institutions in accordance with an approximate list of providing students, coaches, teachers and other participants in the sports and educational process with sportswear, shoes and sports equipment.

Items of sports equipment can be purchased from both budgetary and non-budgetary sources of funding ( clause 2.2 Recommendation No. 190/l ).

Sports equipment is divided into two categories ( clause 3.1 Recommendation No. 190/l ):

– general purpose sportswear and footwear designed for athletes, coaches, pupils, students and teachers, regardless of their sports specialization. These items must be used during general physical training classes and when participating in the opening and closing ceremonies of competitions;
- sports equipment for special purposes. It is intended for use during special physical training participants in the educational process and for their performance in competitions.

Issuance of sports equipment

Sports equipment for individual use is issued ( clause 3.2 Recommendation No. 190/l ):

- athletes undergoing training in the relevant groups according to their level of qualification;
- students of sports schools and physical training clubs of all types and types;
- students of institutions of secondary and higher professional education, preparing specialists for physical culture and sports;
- trainers-teachers, teachers of physical culture, leaders of physical education.

By virtue of clause 3.3 Recommendation No. 190/l the decision to issue certain items of sports equipment for individual or collective use (depending on the actual availability of items) and the timing of their return is made by the head of the institution on the recommendation of responsible specialists. To do this, an order must be issued in each institution, which names the officials who are entitled to submit claims to the warehouse indicating items of sports equipment and the resolution of the head of the institution.

According to accounting rules, all products issued for use must be marked with the stamp of the institution. To comply with the requirements for marking sports equipment, it is recommended to use modern forms of distinction - logos of institutions.

The actual issuance of sports equipment items must be recorded in the warehouse accounting documents indicating the date of issue, the basis for issue, the name of the recipient, and the signature on receipt. In the case of issuing items of sports equipment to a coach or other responsible person for subsequent issuance to team members, a statement is drawn up in which the persons who received the property for individual use are signed. Similar entries are made when returning property ( clause 3.4 Recommendation No. 190/l ).

Upon expiration of the service life due to leaving the organization or long (over three months) breaks in training activities, persons who received sports equipment for use are obliged to return it to the issuing organization ( clause 3.5 Recommendation No. 190/l ).

The service life of sports equipment is set in the lists of support (in years). They depend on the mode of the training process, the level of training and are calculated from the moment of actual issuance for use. The established periods of operation may change in case of unintentional damage to sports equipment as a result of training or competitive activities that does not allow its further operation ( clause 3.6 Recommendation No. 190/l ).

In accordance with clause 3.7 Recommendation No. 190/l the degree of wear of items of sports equipment, proposals for their further operation, sale at an estimated cost, transfer to the ownership of persons in whose use they were during the period of operation, or write-off is determined by the permanent commission of the institution for the receipt and disposal of assets. The write-off is drawn up by an act on the write-off of soft and household equipment (f. 0504143).

According to clause 3.8 Recommendation No. 190/l sportswear, shoes, accessories and equipment after the expiration of the service life or changes in the operating conditions can be sold or transferred to the ownership of athletes, coaches and other participants in the sports and educational process. Personal income tax at the rate of 13% ( Art. 211 Tax Code of the Russian Federation ).

Note: operations for the issuance and return of sports equipment by underage athletes are carried out with the consent of their parents or persons replacing them ( clause 3.9 Recommendation No. 190/l ).

Accounting for sports equipment and equipment

In accordance with 99 Instructions No. 157n sportswear and footwear are subject to accounting as part of inventories and are reflected in accounts 0 105 25 000“Soft inventory is a particularly valuable movable property of an institution”, 0 105 35 000 "Soft inventory - other movable property of the institution."

Sports equipment, depending on its purpose and the decision of the commission on the receipt and disposal of assets, can be accepted for accounting as part of inventories and accounted for accounts 0 105 26 000"Other inventories - especially valuable movable property of the institution", 0 105 36 000 "Other inventories - other movable property of the institution", and as part of fixed assets and are accounted for accounts 0 101 26 000“Industrial and household inventory is a particularly valuable movable property of an institution”, 0 101 36 000 "Production and household inventory - other movable property of the institution."

Sports equipment is accepted for accounting as fixed assets at the formed initial cost. Acceptance for accounting of sportswear and footwear is carried out at actual cost.

The initial cost of fixed assets and the actual cost of inventories are formed from ( 47 And 102 Instructions No. 157n ):

- amounts paid in accordance with the contract to the supplier (seller);
– amounts paid to organizations for information and consulting services related to their acquisition;
– customs duties and other payments related to their acquisition;
- remuneration paid to an intermediary organization through which inventories are acquired, in accordance with the terms of the contract;
- the amounts paid for the delivery of inventories to the place of their use, including delivery insurance. If several items of inventory are indicated in the supplier's accompanying document, then the costs of their delivery (under the supply agreement) are distributed in proportion to the cost of each item of inventory in their total cost;
– other payments directly related to the acquisition of inventories.

The receipt and internal movement of sports equipment and inventory is documented by primary documents:

- shipping documents from the supplier;
- an act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001);
- an act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031);
- an act on the acceptance of materials (f. 0315004);
- an invoice for the internal movement of fixed assets (f. 0306032);
- requirement-invoice (f. 0315006);
- a statement of the issuance of material assets for the needs of the institution (f. 0504210);
– other primary documents.

Expenses for the purchase of sports equipment and equipment in accordance with Instructions on the procedure for applying the budget classification of the Russian Federation , approved Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n , will be carried out through article 310"Increase in the value of fixed assets" or articles 340"Increase in the cost of inventories."

When accounting for sports equipment as fixed assets, it is necessary to decide on the depreciation charge on it and be guided by this 92 Instructions No. 157n .

In accounting, the receipt and acceptance of sports equipment for accounting, as well as depreciation, depending on the type of institution, will be reflected as follows:

The acquisition and issuance of sports equipment will be reflected in accounting as follows:

* Since the provision of sports equipment for athletes is carried out as part of the main activity - the provision of sports training services, its write-off should be attributed to the cost of this service.

Consider, for example, the accounting of operations for the acquisition, issuance and write-off of sports equipment.

Example.

The state budgetary institution SDYUSHOR, which trains athletes in cycling, acquired 10 racing road bikes (worth 30,000 rubles apiece) and 10 pairs of cycling shoes (priced 3,500 rubles each pair) at the expense of a subsidy for the implementation of the state task. Payment to the supplier is made from the personal account of the institution. In accordance with Recommendations No. 190/l, the service life of bicycles is 2 years. According to the accounting policy of the institution, bicycles are accepted for accounting as fixed assets, cycling shoes as part of inventories. Five pairs of cycling shoes were given out for use to athletes who handed over old shoes that had become unusable. Old shoes are registered in the amount of 15,000 rubles. The Assets Inflow and Disposal Commission made a decision to write off worn-out shoes and attribute this operation to the financial result of the current financial year.

These facts of the economic life of the institution will be reflected in the accounting as follows:

This consultation considers the features of providing sports equipment and equipment to athletes engaged in sports training in state municipal institutions. Institutions are obliged to supply athletes with everything necessary. However, this supply cannot be "uncontrolled", institutions are required to comply with the norms established by law. In accounting, sports equipment and sports equipment must be reflected in either fixed assets or inventories.

Sports equipment is usually purchased by budgetary institutions. It is needed for training athletes, holding events. Article 348.10 of the Labor Code of the Russian Federation states that it is the employer who must finance the purchase of equipment. Paragraph 4.1 of the Sports Infrastructure Recommendations, established by Order of the Ministry of Sports No. 977 of September 14, 2010, states that sports facilities must be equipped with appropriate equipment. That is, sometimes the purchase of inventory is not a desire, but a necessity.

The nuances of purchasing sports equipment

An order for the purchase of equipment can be placed in the following ways:

• Organization of a competition or auction.
• No trades.

What category does sports equipment belong to?

Paragraph 38 of Instruction No. 157n, established by Order No. 157n of December 1, 2010, indicates when items belong to. Items are classified as OS under the following conditions:

• The useful life is more than 12 months.
• Designed for multiple jobs.
• Appointed to perform work or exercise authority.

Almost all pieces of sports equipment meet these conditions. They have been in use for a long time.

The accountant also needs to take into account the provisions of the Classifier (OK 013-93), established by Resolution No. 359 of December 26, 1994. Within the classifier sport equipment included in the "Inventory" section. The inventory code is 163693000.

IMPORTANT! Equipment with a service life of less than 12 months, which is in transit or is included in the structure of unfinished investments, cannot be classified as fixed assets. This does not include inventory costs.

ATTENTION! If the useful life is less than 12 months, the items are classified as inventory. But these are exceptional cases. Usually the inventory refers specifically to the OS. Accounting is carried out accordingly.

Receipt of sports equipment

Paragraph 46 of Instruction No. 157n states that each object must be assigned an individual number. The exception is objects worth up to 3,000 rubles. The number is used in the marking. He is designated as a financially responsible specialist. The number is retained by the object throughout the entire period of operation. If the equipment has retired, then the number previously assigned to it cannot be used in the future.

ATTENTION! The inventory number is used for marking. That is, it is applied to the object itself. If this is not possible, then the number will only be used for accounting purposes. It must be reflected in the accounting registers.

Documentary support and formation of the initial cost

Acceptance for accounting of received equipment is confirmed by these papers:

• OS transfer-acceptance act.
• An act related to OS groups.

Sports equipment is considered a non-financial asset. Therefore, it is accepted for accounting by structures, on the basis of clauses 22 and 23 of Instruction No. 157n, at the initial cost. The initial cost is the sum of real investments in the acquisition, taking into account.

When determining the initial cost, these costs are taken into account:

• Money paid by agreement with the supplier.
• Money paid for the creation of equipment based on a contract agreement.
• Fee for the consultation accompanying the purchase of inventory.
• Registration fees, duties and other obligatory payments.
• Compensation to the intermediary who helped buy the inventory.
• The cost of transporting the equipment to the place of its operation.
• Other costs associated with the purchase.

The relevant provisions are contained in paragraph 47 of Instruction No. 157n.

Provision for operation

Clause 10 of Instruction No. 183n and clause 8 of Instruction No. 162n state that the equipment is provided for operation on the basis of documents. These are the following papers:

• The cost of inventory is up to 3,000 rubles - a statement of the issuance of valuables for the needs of the subject.
• Cost from 3,000 rubles - requirement-invoice.

The movement of inventory within the institution is carried out on the basis of the invoice.

Write-off of equipment from the register

The disposal is carried out on the basis of the decision of the commission. Confirmed by primary documentation. In particular, this is an act on the decommissioning of an OS object.

Inventory before the approval of the acts cannot be dismantled and dismantled. Disposal is recorded in accounting upon completion of all dismantling procedures. Together with the write-off of the object from the balance sheet, depreciation deductions are also written off.

Features of depreciation

Paragraph 85 of Instruction No. 157n states that the annual calculation is performed by an entity that takes into account sports equipment. Depreciation will be charged every month throughout the year. It doesn't stop counting. An exception is the conservation of inventory for a period of more than 3 months.

Depreciation based on clause 92 of Instruction No. 157n will be charged in this order:

• The cost is more than 40,000 rubles - based on the depreciation rates that were established by the institution.
• The cost of more than 3,000 rubles - depreciation is not charged.
• The cost is 3,000-40,000 rubles - 100% of the book value when the inventory is put into operation.

The useful life of the equipment is determined by the maximum period for a specific depreciation category. The term of use of sports equipment is 3 years.

accounting

Sports equipment is accounted for as follows:

• Treasury institution. For accounting, account 010136000 is used (clause 5 of Instruction No. 162n). Depreciation will be taken into account on account 010436000.
• State-financed organization. Account 010126000 is used for accounting. Depreciation will be recorded on account 010426000.

The order of the Ministry of Sports and Tourism No. 1436 dated December 28, 2010 states that sports equipment will be classified as especially valuable objects if its book value is more than 200,000 rubles.

Used postings

In budgetary educational institutions, these postings are used:

• DT410631310 KT430231730. Inventory arrival.
• DT410631310 KT430226730. Fixing expenses for the assembly of equipment.
• DT430226830 KT420111610. Payment for assembly services.
• DT430231830 KT420111610. Settlement with the supplier who was engaged in the supply of inventory.
• DT410136310 KT410631310. Acceptance of equipment.
• DT440120271 KT410436410. Depreciation charge.

Inventory is purchased not only by a budgetary institution. A commercial firm, for example, may buy sports equipment for later rental. In this case, it is also included in the OS in the status of profitable contributions to material assets. The wiring used will be as follows:

• DT08/4 KT60. Acceptance for accounting of equipment purchased for rent.
• DT03 KT08/4. The equipment has been put into operation.
• DT20 KT02. Depreciation charge.

The primary will be shipping documents, various acts. Data on records and primary should match. Need it for successful completion checks and to prevent confusion.

Quite often, educational institutions, along with their main activities, provide paid services: they organize sports sections, open circles, etc. The Ministry of Finance of Russia, in a letter dated December 11, 2006 No. for the purpose of calculating income tax in this case. In the article we will consider both tax and accounting of income and expenses in such a situation.

tax accounting

If educational budgetary institutions, along with their main activities, conduct entrepreneurial activities, then they are required to keep separate records of income (expenses) received (produced) within the framework of targeted financing and from other sources. This is the requirement of paragraph 321.1 of the Tax Code of the Russian Federation.

The procedure for accounting for income (expenses) received (produced) from commercial activities is prescribed in Articles 248, 252 of the Tax Code of the Russian Federation.

At the same time, it should be remembered that the expenses of a budgetary institution that meet the criteria established by Article 252 of the Tax Code of the Russian Federation can reduce the taxable base for income tax only if they are not covered by budget financing.

If the estimates of the institution provide for the financing of expenses for paying utility bills, transportation costs for servicing administrative and managerial personnel, communication services from two sources, then in tax accounting such costs are recognized in proportion to the amount of funds received from entrepreneurial activity in the total amount of income (including earmarked funds).

There is one more nuance that the accountant of an educational institution should not forget: the amount of expenses for paying for utilities and other services that can be attributed to expenses for commercial activities should not exceed the maximum allowable amount. It is calculated like this. From the amount of expenses incurred for the specified purposes for the reporting (tax) period, the amount of such expenses is excluded in the amount of the limits of budgetary obligations according to the estimate of income and expenses of the institution.

Let's consider several options for the distribution of indirect costs using an example (the figures of the example are conditional).

In addition to business expenses, depreciation of fixed assets can also be attributed to tax costs if the assets are purchased with funds received from commercial activities and are used in the same area. The property of budgetary institutions acquired at the expense of targeted budget financing, even if it is used in business activities, is not depreciated.

value added tax

Services for conducting classes with underage children in circles, sections (including sports), studios are exempt from VAT. This is stated in subparagraph 4 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation. Clause 2 of Article 149 of the Tax Code of the Russian Federation applies to organizations of any form of ownership and departmental affiliation that have the appropriate licenses (Clause 6 of Article 149 of the Tax Code of the Russian Federation). Therefore, in order to be exempt from VAT, it is necessary that the paid educational service be indicated in the license.

But if the work of the paid section is not subject to paragraph 2 of Article 149 of the Tax Code of the Russian Federation, the accountant of the institution must calculate the value added tax in the general manner. In this case, the "input" tax presented by the suppliers of goods (works, services) that were purchased for the operation of such a section can be deducted.

Accounting

The Instruction on Budget Accounting (approved by Order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n) makes it possible to organize separate accounting for the main and business activities that an educational institution conducts (respectively, with signs 1 and 2 in the eighteenth category of the account number).

Consider the main entries that the accountant of the institution will make if the institution conducts commercial activities: see table