Amount, EUR/RUB

At the main manager

Transfer of federal budget funds in foreign currency on the basis of a payment document (application-order of the chief administrator)

At the recipient of budgetary funds (in the institution)

Receipt of funds to a foreign currency account for making payments in accordance with the budget schedule:

Write-off of funds from a personal account in the treasury body

Receipt of funds to a foreign currency account

Recalculation of foreign exchange funds on the date of transfer of advance payments (reflecting a negative exchange rate difference, in RUB) EUR 20,000 x (40.0000 - 40.2200) RUB/EUR

Transfer of advance payments from a foreign currency account (19,800 EUR x 30% x 40.0000 RUB/EUR)

Recalculation of foreign exchange funds on the date of the final settlement with the supplier (reflecting a negative exchange difference, in RUB) ((20,000 - 5,940) EUR x (39.2841 - 40.0000) RUB/EUR

Final settlement made with the supplier (19,800 - 5,940) EUR x 39.2841 RUB/EUR

13 860/544 477,63

Recalculation of the balance of foreign currency at the reporting date (reflection of a positive exchange difference, RUB) (20,000 - 19,800) EUR x (41.2500 - 39.2841) RUB/EUR

September 08

When accounting for business transactions denominated in foreign currency, accountants of budgetary and autonomous institutions face some difficulties associated with the specifics of accounting for assets and liabilities in foreign currency, which consist in converting foreign currency into rubles, establishing the frequency of recalculation, and calculating, and accounting for exchange rate differences.

In accordance with paragraphs 1, 2 of Article 14 of the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control”, organizations have the right to open foreign currency bank accounts in authorized banks without restrictions, unless otherwise provided by this law. At the same time, the bodies of currency regulation in the Russian Federation are central bank Russian Federation and the Government of the Russian Federation (clause 1, article 5 of Law No. 173-FZ). The acquisition by institutions of foreign currency in accordance with the currency legislation, as well as its use as a means of payment, is recognized as a currency transaction.

Budgetary and autonomous institutions have the right to open foreign currency accounts in a bank authorized by the Central Bank of the Russian Federation in accordance with the procedure established by the currency legislation of the Russian Federation for the following purposes:

• acquisition of foreign currency to fulfill financial obligations assumed by institutions in the framework of financial and economic activities (payment of foreign travel expenses, purchase of imported supplies, works, services under international contracts). At the same time, it is allowed to carry out foreign exchange transactions related to the payment and (or) reimbursement of expenses on business trips outside the Russian Federation, as well as operations of repayment by employees of an unspent advance payment in foreign currency through the cash desk of an institution, subject to the opening of a foreign currency account (clause 9, article 9 Law No. 173-FZ);
• operations for the sale of foreign currency credited to the personal account of an institution opened with a credit institution in the form of proceeds from the institutions' foreign trade activities within the framework of income-generating activities (export of products, works, services);
• receipt of international grants, grants from foreign states and public organizations, denominated in foreign currency.

Thus, in accordance with the currency legislation, in order to carry out transactions with foreign currency, budgetary and autonomous institutions must open a foreign currency account in the bank in accordance with the established procedure of the Central Bank of the Russian Federation. At the same time, an advance payment by an institution to employees traveling on a business trip abroad is made in foreign currency through the cash desk of the institution by withdrawing currency from a foreign currency account or by purchasing foreign currency from a bank in the presence of a foreign currency account.

According to paragraph 4 of Article 30 of Federal Law No. 83-FZ dated May 8, 2010 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement legal status state (municipal) institutions” operations with the funds of budgetary and autonomous institutions are recorded according to the classification codes of operations of the public administration sector.

In accordance with the provisions of section 5 “Classification of operations of the general government sector” of the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, the classification of operations of the general government sector is a grouping of accounting operations carried out in the general government sector, their economic content.

At the same time, it should be taken into account that the receipt of funds denominated in foreign currency (grants, gratuitous receipts, etc.) to bank accounts opened for institutions in authorized banks is subject to reflection in the accounting records of institutions according to the corresponding income code of the classification of operations of the public sector management (KOSGU code 130 "Income from the provision of paid services (works)", KOSGU code 180 "Other income").

The transfer of funds denominated in foreign currency from the accounts of institutions opened with authorized banks is reflected according to the corresponding codes for classifying operations of the general government sector (KOSGU code 200 “Expenses”, KOSGU code 300 “Receipt of non-financial assets”).

Operations for the purchase of foreign currency through authorized banks in accordance with the procedure established by the legislation of the Russian Federation for the purposes of making payments (payment of travel expenses, import deliveries, etc.), as well as the mandatory sale to an authorized bank of a part of foreign exchange earnings from the export of products (works, services) and unused balances of foreign currency acquired for certain purposes are subject to reflection in the accounting of the institution under the relevant codes 510 “Cash inflow” and 610 “Cash outflow” of the classification of operations of the general government sector.

Letter No. 02-06-007/54200 of December 10, 2013 of the Ministry of Finance of Russia regulates the procedure for the issuance of foreign currency by budgetary (autonomous) institutions for travel expenses to employees for business trips abroad.

The procedure and amount of reimbursement of expenses related to business trips for employees of federal institutions, including the amount of daily allowance in foreign currency, are determined by Decree of the Government of the Russian Federation of December 26, 2005 No. 812 “On the amount and procedure for paying daily allowances in foreign currency and allowances for daily allowances in foreign currency on business trips to foreign countries employees of organizations financed from the federal budget”. This Decree states that per diems for employees are provided in the foreign currency of the country to which the employee is sent on a business trip.

In accordance with clause 13 of the Instructions for the Application of the Unified Chart of Accounts for Accounting, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, accounting is conducted in the currency of the Russian Federation - in rubles. Documenting transactions with property, liabilities, as well as other facts of the economic activities of institutions, maintaining accounting registers is carried out in Russian. At the same time, primary documents received by the institution and drawn up in foreign languages ​​must have a line-by-line translation into Russian for accounting purposes.

Thus, according to the requirements of Accounting Instruction No. 157n, in order to maintain accounting records and generate reliable accounting (financial) statements by institutions engaged in foreign exchange transactions, it is necessary to simultaneously maintain records in the relevant foreign currency and in the ruble equivalent on the date of transactions (for example, the numerator (foreign currency), denominator (ruble)). At the same time, it must be taken into account that when an employee of an institution returns an unspent accountable amount expressed in foreign currency, it is subject to accounting in ruble equivalent at the exchange rate of the Central Bank of the Russian Federation in force on the date of depositing funds to the cash desk of the institution (clause 154 of Instruction No. 157n).

The specifics of accounting for assets and liabilities in foreign currency is the conversion of foreign currency into rubles, the establishment of the frequency of recalculation and the calculation and accounting of the exchange rate difference.

In accordance with federal law dated 06.12.2011 No. 402-FZ “On Accounting” and the Instruction on Accounting approved by Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, foreign currency is subject to conversion into rubles at the exchange rate of the Central Bank of the Russian Federation, effective on the date of transactions in foreign currency and date of compilation financial statements(last calendar day of the reporting period).

When revaluing assets and liabilities, the value of which is expressed in a foreign currency, the exchange rate difference is revealed in accounting. Exchange difference is the difference between the ruble valuation of the relevant assets or liabilities, the value of which is expressed in foreign currency, calculated at the rate of the Central Bank of the Russian Federation on the date of fulfillment of payment obligations or the reporting date of the financial statements for the reporting period, and the ruble valuation of these assets and liabilities, calculated at the exchange rate Central Bank of the Russian Federation on the date of their acceptance for accounting in reporting period or the reporting date of reporting for the previous reporting period.

To account for funds in foreign currency on foreign currency accounts in banking institutions, an accounting account is used 020127000 "Funds of an institution in foreign currency on accounts with a credit institution" in the case of carrying out these operations not through the bodies providing cash services for the execution of budgets. The same account also records transactions with foreign currency funds received from income-generating activities.

Accounting for operations on the acquisition of foreign currency to pay for monetary obligations and the sale of foreign currency is carried out by budgetary and autonomous institutions on the basis of supporting documents attached to bank statements of a foreign currency account.

At the same time, it should be taken into account that accounting for the movement of funds in foreign currency is kept in the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation on the date of transactions in foreign currency. Revaluation of funds in foreign currency is carried out on the date of transactions in foreign currency and on the reporting date (the last day of the calendar month).

When reflecting operations on the movement of funds in foreign currency in the accounting records of the institution, it is necessary to take into account the disclosure of this information on off-balance accounts 17 "Receipts of funds to the accounts of the institution" with the code KOSGU 510 and 18 "Disposal of funds from the accounts of the institution" with the code KOSGU 610 .

Operations on the receipt of funds of the institution, expressed in foreign currency, shall be reflected in the accounting of the institution in the following order:

write-off of funds from the personal account of the institution for the purchase of foreign currency in order to pay for the obligations assumed to foreign suppliers and contractors on the basis of international contracts is reflected:

Debit 0 20123 510 "Receipts of funds of an institution in a credit institution on the way" and at the same time reflected in an off-balance sheet account 17 510

Credit 0 20111 610 "Disposal of funds of an institution from personal accounts in the treasury body",

020121610 "Disposals of funds of an institution from personal accounts in credit institutions."

• At the same time, information on the withdrawal of funds from the personal accounts of the institution is simultaneously subject to disclosure on the off-balance sheet account. 18 Withdrawal of funds from the accounts of the institution "KOSGU code 610 ;

the receipt of funds in foreign currency to a foreign currency account in a credit institution established in accordance with the legislation of the Russian Federation for banking operations with funds in foreign currency, after the currency of the Russian Federation has been converted, is reflected in the institution's records:

Debit 020127 510 17 “Receipts of funds to the accounts of the institution” KOSGU code 510

Credit 0 20123 610 "Disposal of funds of an institution in a credit institution in transit" and at the same time an off-balance account 18 610 ;

crediting to the foreign currency account of an institution opened with an authorized bank of foreign exchange earnings under contracts for the provision of services, the performance of work to foreign customers in the manner prescribed by the legislation of the Russian Federation, is reflected:

Debit 2 20127 510 and at the same time an off-balance account 17 “Receipts of funds to the accounts of the institution” KOSGU code 130

Loan 2 20530 660 “Reduction of receivables on income from the provision of paid services (works)”;

crediting to the currency account of an institution opened with an authorized bank of international grants, grants of foreign states and public organizations denominated in foreign currency is reflected:

Debit 2 20127 510 “Receipts of funds of an institution in foreign currency to an account with a credit institution” and at the same time an off-balance account 17 “Receipts of funds to the accounts of the institution” KOSGU code 180

Loan 2 20580 660 “Reduction of accounts receivable on other income”;

the receipt of cash in foreign currency to a foreign currency account in a credit institution from the cash desk of the institution is reflected:

Debit 2 20127 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution"

Loan 2 20134 610 "Disposal of funds from the cash desk of the institution";

the receipt of funds in foreign currency from a letter of credit account to an account with a credit institution, within one business day, is reflected:

Debit 2 20127 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution"

Loan 2 20126 610 “Disposal of funds from a letter of credit account of an institution in a credit institution”;

receipt of funds in foreign currency in temporary disposal is reflected:

Debit 3 20127 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution"

Credit 3 30401 730 "Increase in accounts payable on funds received in temporary disposal."

Operations on the withdrawal of funds of an institution in foreign currency from the foreign currency account of the institution with a credit institution are reflected in the following order:

write-off from the foreign currency account of an institution opened with an authorized bank of foreign currency on the basis of an instruction from the institution for the sale of foreign currency (conversion of foreign currency into rubles) is reflected:

Debit 2 20123 510 “Receipts of funds of an institution in a credit institution on the way” and at the same time reflected on an off-balance account 17 “Receipts of funds to the accounts of an institution” KOSGU code 510

Loan 2 20127 610 18 "Disposal of funds from the accounts of the institution" code KOSGU 610;

transfer of the ruble equivalent to the personal account of the institution from the sale of foreign currency is reflected:

Debit 2 20111 510 "Receipts of funds of the institution to personal accounts in the treasury body";

220121 510 "Receipts of funds of the institution to personal accounts in credit institutions."

At the same time, information on the receipt of funds to the personal accounts of the institution is subject to disclosure simultaneously on the off-balance account 17 “Receipts of funds to the accounts of the institution” KOSGU code 510

Loan 2 20113 610 “Disposal of funds of an institution in the treasury body on the way”;

220123 610 "Disposal of funds of an institution in credit institutions in transit".

At the same time, information on the withdrawal of the institution's funds from personal accounts in transit is subject to disclosure simultaneously on the off-balance sheet account. 18 "Disposal of funds from the accounts of the institution" code KOSGU 610 ;

transfer of funds in foreign currency to the institution's letter of credit account within one business day is reflected:

Debit 2 20126 510 "Receipt of funds to the letter of credit account of the institution in the credit institution"

Loan 2 20127 610 “Disposal of funds of an institution in foreign currency from an account with a credit institution”;

the return of excessively received income denominated in foreign currency is reflected as intended:

Debit 2 20500 000 "Income Calculations"

Loan 2 20127 610 “Withdrawals of funds of an institution in foreign currency from an account with a credit institution” and at the same time reflecting the amount of the return on an off-balance sheet account 17 “Receipts of funds to the accounts of the institution” KOSGU code 610 with a minus sign;

the withdrawal of funds in foreign currency from a foreign currency account in a credit institution to the cash desk of the institution is reflected:

Debit 0 20134 510 "Receipts of funds to the cash desk of the institution" and at the same time reflected in the off-balance account 17 “Receipts of funds to the accounts of the institution” KOSGU code 510

Credit 0 20127 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution" and at the same time reflection on an off-balance sheet account 18 "Disposal of funds from the accounts of the institution" code KOSGU 610 ;

transfer of advance payment in foreign currency in accordance with the concluded state (municipal) contracts for the needs of the institution (fulfillment of a monetary obligation to a foreign counterparty) is reflected:

Debit 0 20600 000

Credit 0 20127 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution" and at the same time reflection on an off-balance sheet account 18 220, 310, 340;

the transfer of funds denominated in foreign currency to accountable persons, subject to a full report on the previously issued advance on the basis of their personal application for sending on business trips, is reflected:

Debit 0 20800 000 "Calculations on advances issued"

Credit 0 20127 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution" and at the same time reflection on an off-balance sheet account 18 "Disposal of funds from the accounts of the institution" codes of KOSGU 212, 222, 226;

transfer of funds in payment of obligations for the supplied material assets, services rendered, work performed, as well as on other grounds on other creditors in accordance with state (municipal) agreements, including employees of the institution for monetary obligations assumed in relation to them, is reflected:

Debit 0 30200 000 "Calculations on accepted obligations"

Credit 0 20127 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution" and at the same time reflection on an off-balance sheet account 18 "Disposal of funds from the accounts of the institution" codes of KOSGU 220, 310, 340;

the transfer of funds in foreign currency received by the institution for temporary disposal, upon the occurrence of certain conditions, is reflected:

Debit 3 30401 830 "Reduction of accounts payable on funds received in temporary disposal"

Credit 3 20127 610

Expenses associated with the provision of banking services for the purchase and sale of foreign currency (foreign currency conversion operations) are recognized in the accounting records of the institution as a commission to the bank for the service provided on the basis of an agreement on banking services and appear in the following order:

accrual of commission to the bank in the amount of the obligation assumed for the services rendered:

Debit 0 40120 226 "Expenses for other services",

210960 226 "Cost price finished products, performance of works, services"

Credit 0 30226 730 “Increase in accounts payable on settlements for payment of other services”;

write-off from the currency account of the institution of the commission fee to the bank for the performance of the functions of a currency control agent is reflected:

Debit 0 30226 830 "Reduction of accounts payable on settlements for payment of other services"

Credit 0 20127 610 "Disposal of funds of an institution in foreign currency from an account with a credit institution" and at the same time reflection on an off-balance sheet account 18 "Disposal of funds from the accounts of the institution" code KOSGU 226.

Exchange differences arising from the revaluation of foreign currency in a currency account are reflected on the basis of the Certificate (f. 0504833) by the following accounting entries:

Positive exchange rate difference:

Debit 0 20127 510 "Receipts of funds of an institution in foreign currency to the account of a credit institution"

Credit 0 40110 171 "Income from the revaluation of assets";

Negative foreign exchange difference:

Debit 0 40110 171 "Income from the revaluation of assets"

Credit 0 20127 610 "Disposals of funds of an institution in foreign currency from an account with a credit institution."

Information on the balances of the institution's funds denominated in foreign currency at the beginning and end of the reporting period is contained in balance sheet budgetary and autonomous institution (f. 0503730) section 2 "Financial assets". This information is also subject to disclosure in the Certificate of cash balances in the bank accounts of the recipient of funds (form 0503779).

Information on the movement of funds of an institution denominated in foreign currency in the current period is subject to disclosure in the Report on the implementation of the financial and economic activity plan by the institution (form 0503737).

In accordance with the Letter of the Ministry of Finance of Russia dated April 15, 2015 No. 02-07-07 / 21402, the procedure for reflecting in the Report on the implementation of the financial and economic activity plan by the institution (f. 0503737) operations for the acquisition and movement of foreign currency is provided, and an example is given for filling out Report related to transactions with foreign currency.

When institutions carry out illegal currency transactions in violation of the currency legislation of the Russian Federation, including the purchase and sale of foreign currency, the nominal value of which is indicated in foreign currency, bypassing authorized banks, as well as making settlements denominated in foreign currency not through authorized banks, entails administrative liability ( paragraph 1 of article 15.25 of the Code of the Russian Federation on Administrative Offenses).

Individual institutions (research institutes, universities, hospitals, customs, some government agencies, etc.) may carry out foreign exchange transactions. Sources of foreign currency to budgetary institutions can be: appropriations from the budget for the purchase of foreign currency funds for material and technical purposes (equipment, etc.) or payment for work performed to non-residents and; targeted financing from international special funds; payment by non-residents for services rendered, research work performed; payment for licenses for the implementation of inventions; tuition fees, internships, treatment foreign citizens etc. Directions for spending foreign exchange funds can be: settlements with non-residents for goods supplied, work performed, services rendered; payment for the services of non-ent banks, settlements for business trips abroad; sale of currency and ia in.

Accounting by budgetary institutions of operations with foreign currency is regulated by the "Procedure for the reflection in the accounting of operations in foreign currency", approved by order. GKU of 24072001 No. 126, and by order. GKU dated d 26042001 No. 63 "On making an addition to the Instruction on the correspondence of accounting sub-accounts to display the main business transactions of budgetary institutions" (as amended by the order. GKU No. 139 dated 09072007, 2007).

For settlements in foreign currency, budgetary institutions may open currency accounts in authorized banks for each type of foreign currency in particular. To open them, the same documents are submitted to the bank as for opening current accounts in national currency, namely:

- an application for opening an account (in the prescribed form), signed by the head and chief accountant of the institution;

A copy of the certificate of inclusion of the institution in. EDRPOU certified by a notary or by the body that issued such a certificate;

A copy of a properly registered charter (regulation), certified by a notary or a registering authority;

A copy of the placement certificate budget organization registered in tax authorities(reference f N9 4-OPP);

A card with samples of signatures of persons who are granted the right to manage the account and sign documents, and an imprint of the organization's seal, which must contain the organization's identification code;

Certificate of registration with the authorities. pension fund Ukraine;

A copy of the insurance certificate of registration of the institution in the fund social insurance from accidents at work and occupational diseases;

License. NBU for the right to engage in foreign economic activity

In accounting, funds in the currency of foreign states are accounted for separately for each currency in the accumulative statements of cash flows of the general (special) fund t f No. 381 (budget jet) or No. 382 (budget) - memorial orders No. 2 and No. 3, respectively. If Since a budget institution uses several types of foreign currency in its operations, has several foreign currency bank accounts, then the number of memorial orders for foreign currency accounting should correspond to the number of types of currency and bank accounts. At the same time, memorial warrants are numbered respectively No. 2 - 1, 2-2, 3 - 1, 3-2, etc. in.

In accounting registers, transactions with foreign currency must be reflected in parallel both in foreign and in the national currency of Ukraine (hryvnia). For this purpose, in memorial orders for each entry of foreign exchange transactions, 2 lines are provided for one serial number one - for the amount in foreign, the second - in national currency).

Accounting for foreign exchange transactions is maintained by budgetary institutions on sub-accounts established by the chart of accounts:

302 "Cashier in foreign currency"

318 "Current accounts in foreign currency"

442 "Other revaluation" (to reflect exchange rate differences)

Separate sub-accounts of the third order are opened for each name of currency in accounting, depending on the type of currency or accounts opened with banking institutions (302-1, 302-2, 302-3, 318 - 1, 318-2, etc.)

The initial recognition of transactions carried out in foreign currency in accounting is recalculated into the national currency of Ukraine using the exchange rate on the date of the transaction (the date of expiration of assets, liabilities, income, etc.).

Advances, advance payments provided by a budgetary institution (received from other persons) in foreign currency are recalculated into the national currency at the exchange rate. NBU on the date of payment (receipt) of the advance, will wash the single payments.

Monthly in the financial report, which is compiled in the national currency of Ukraine:

Non-monetary items related to transactions in foreign currency and which are recorded at their original or replacement cost (historical cost), are translated into the national currency at the gross February exchange rate to the lat of the transaction

Non-monetary items related to transactions in a foreign currency and carried at fair value (received free of charge) into the national currency are translated at the exchange rate at the date that fair value is determined

Monetary items held in foreign currency are reflected in the national currency using the exchange rate at the reporting date, that is, exchange differences arise on these items and are shown in equity as the result is revalued.

Monetary items include funds in cash, on bank accounts and in the treasury, in settlements with accountable persons, other debtors and creditors, subject to further repayment in cash. Non-monetary items are considered to be items of non-current assets, stocks, receivables and payables, which will be repaid not in money, but in mutual offsets of raw materials, goods, equipment, services or in the river. The result of other non-cash transactions. In the course of the institution's activities, debt can be transferred from monetary to non-monetary and vice versa.

As mentioned earlier, non-monetary items are reflected in accounting at the exchange rate. National Bank of Ukraine on the date of the transaction and are not recalculated on each reporting date, and monetary items are reassessed using the exchange rate. NBU on a monthly basis (as of the reporting date.

The main operations of budgetary institutions with foreign currency are given in Table 29

Analytical accounting of foreign currency at the cash desk of a budgetary institution is kept in cash books for each currency and simultaneously in hryvnias at the official exchange rate. NBU. Based on the cashier's report and attached to the primary documents for foreign exchange transactions are compiled separately for each fork of the currency. "Memorial order -. Cumulative statement for cash transactions", giving them, respectively, N t iin.

. Table 29. Reflection on the accounts of operations with foreign currency

On a monthly and quarterly basis, institutions using foreign currency in their activities draw up and submit to the body. GKU "Information on transactions in foreign currency", in which, according to the codes of economic classification of expenses, indicators of the availability, receipt and expenditure of funds in foreign currency and in hryvnia equivalent are given (for general and special funds separately.

Individual institutions (research institutes, higher education institutions, hospitals, customs, some government agencies, etc.) may carry out foreign exchange transactions. Sources of currency inflow to budgetary institutions can be: appropriations from the budget for the purchase of foreign currency funds for material and technical purposes (equipment, etc.) or payment for work performed by non-residents; targeted financing from international special funds; payment by non-residents for the services provided, research work performed; payment for licenses for the implementation of inventions; payment for education, training, treatment of foreign citizens, etc. Directions for spending foreign currency can be: settlements with non-residents for goods supplied, work performed, services rendered; payment for services of non-resident banks; settlements for business trips abroad; sale of currency, etc.

Accounting by budgetary institutions of transactions with foreign currency is regulated by the "Procedure for recording transactions in foreign currency", approved by order of the Civil Code of Ukraine dated July 24, 2001 No. 126, and by order of the Civil Code of Ukraine dated April 26, 2001 No. 63 "On making additions to the Instruction o correspondence of accounting sub-accounts to reflect the main business transactions of budgetary institutions "(as amended by order of the Civil Code of Ukraine No. 139 of 09.07.2007).

For settlements in foreign currency, budgetary institutions may open currency accounts in authorized banks for each type of foreign currency in particular. To open them, the same documents are submitted to the bank as for opening current accounts in the national currency, namely:

Application for opening an account (in the prescribed form), signed by the head and chief accountant of the institution;

A copy of the certificate of inclusion of the institution in the USREOU, certified by a notary or by the authority that issued such a certificate;

A copy of a properly registered charter (regulation), certified by a notary or a registering authority;

A copy of the certificate of registration of a budgetary organization with the tax authorities (certificate f. N9 4-OPP);

A card with samples of signatures of persons who are granted the right to manage the account and sign documents, and an imprint of the organization's seal, which must contain the organization's identification code;

Certificate of registration with the Pension Fund of Ukraine;

A copy of the insurance certificate of registration of the institution in the social insurance fund against accidents at work and occupational diseases;

NBU license for the right to engage in foreign economic activity.

In accounting, funds in the currency of foreign states are accounted for separately for each currency in the accumulative statements of cash flows of the general (special) fund t. F. No. 381 (budget) or No. 382 (budget) - memorial orders No. 2 and No. 3, respectively. If a budgetary institution uses several types of foreign currency in its operations, has several foreign currency bank accounts, then the number of memorial orders for foreign currency accounting should correspond to the number of types of currency and bank accounts. At the same time, memorial warrants are numbered respectively No. 2 1, 2-2, 3 1, 3-2, etc.

In accounting registers, transactions with foreign currency must be reflected in parallel both in foreign and in the national currency of Ukraine (hryvnia). For this purpose, in memorial orders for each entry of foreign exchange transactions, 2 lines are provided for one serial number (one for the amount in foreign, the second for the national currency).

Accounting for foreign exchange transactions is maintained by budgetary institutions on sub-accounts established by the chart of accounts:

302 "Cashier in foreign currency",

318 "Current accounts in foreign currency",

442 "Other revaluation" (to reflect exchange rate differences).

For each name of currency in accounting, separate sub-accounts of the third order are opened, depending on the type of currency or accounts opened with banking institutions (302-1, 302-2, 302-3, 318-1, 318-2, etc.).

The initial recognition of transactions carried out in foreign currency in accounting is recalculated into the national currency of Ukraine using the exchange rate on the date of the transaction (the date of recognition of assets, liabilities, income, etc.).

Advances, prepayments provided by a budgetary institution (received from other persons) in foreign currency are recalculated into the national currency at the NBU exchange rate on the date of payment (receipt) of the advance, prepayment.

Monthly in the financial report, which is in the national currency of Ukraine:

Non-monetary items related to transactions in foreign currency and which are reflected at their original or replacement cost (historical cost), are translated into the national currency at the exchange rate for the lats of the transaction;

Non-monetary items that involve transactions in a foreign currency and that are carried at fair value (received free of charge) are translated into local currency at the exchange rate at the date that fair value is determined;

Monetary items held in a foreign currency are reflected in the national currency using the exchange rate at the reporting date, that is, there are exchange differences on these items, which are reflected in equity as a result of revaluations.

Monetary items include funds in cash, on bank accounts and in the treasury, in settlements with accountable persons, other debtors and creditors, subject to further repayment in cash. Non-monetary items are non-current assets, inventories, receivables and payables, which will be repaid not in cash, but in mutual offsets. raw materials, goods, equipment, services or other non-cash transactions. In the course of the institution's activities, debt can be transferred from monetary to non-monetary and vice versa.

As mentioned earlier, non-monetary items are reflected in accounting at the NBU exchange rate on the date of the transaction and are not transferred for each reporting date, and monetary items are transferred using the NBU rate on a monthly basis (as of the reporting date).

The main operations of budgetary institutions with foreign currency are given in Table. 2.9.

Analytical accounting of foreign currency at the cash desk of a budgetary institution is carried out in cash books for each currency, including simultaneously in hryvnias at the official rate of the NBU. On the basis of the cashier's report and the primary documents attached to it for foreign exchange transactions, they draw up separately for each type of currency a "Memorial order - a savings sheet for cash transactions", providing them in accordance with N¿ dr, 1-2, 1-3, etc.

Table 2.9. Reflection on the accounts of operations with foreign currency

On a monthly and quarterly basis, budgetary institutions using foreign currency in their activities draw up and submit to the GKU body a "Certificate on transactions in foreign currency", in which, according to the codes of economic classification of expenses, indicators of the availability, receipt and expenditure of funds in foreign currency and in hryvnia equivalent are given (for general and special funds separately).