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One of the main areas of implementation of statutory activities by cultural and art institutions in Russia is the holding of theatrical and entertainment, cultural, educational and entertainment events, attractions in zoos and cultural and recreation parks, as well as excursions.

The listed activities are carried out by cultural institutions, as a rule, on a paid basis, which predetermines the need for them to produce and sell entrance tickets to attend relevant cultural events.

The totality of activities and obligations for the production and sale of tickets to attend events organized by cultural institutions constitutes the concept of “ticket management”.

In the process of organizing and functioning of the ticket management of cultural institutions, accountants of cultural institutions constantly face various questions, both of an organizational and legal nature, and related to the reflection of transactions carried out by institutions in accounting, as well as their taxation.

Using the example of a theatrical and entertainment institution, problems and issues related to the functioning of the ticketing industry will be analyzed.

Are theater tickets considered monetary documents?

The solution to this issue is only at first glance of a general legal theoretical nature and does not affect the material interests of the theater.

Thus, in the process of conducting an audit of the financial and economic activities of one of the budgetary cultural institutions, a representative of the regulatory authority filed a complaint regarding the failure to reflect in the accounting records of transactions for the sale of theater tickets on account 2,201,05,000 “Cash Documents.” The said employee justified his position by the fact that theater tickets have all the features that allow them to be classified as monetary documents (approved form, fixed nominal value, means of protection against falsification, the ability to serve as a means of payment for services, etc.). Moreover, referring to the absence in accounting of transactions with monetary documents (in this case, with theater tickets), the legality of applying the VAT benefit regulated by paragraphs was questioned. 20 clause 2 art. 149 of the Tax Code of the Russian Federation (after all, the fact of carrying out operations for the sale of theater tickets, which is decisive when applying this tax benefit, is not confirmed by accounting data).

The described requirements of the control and audit body are unlawful, since theater tickets sold by a cultural institution in their economic content are not monetary documents.

In addition, since the taxable base for VAT is formed on the basis of specialized accounting data (books of sales and purchases, invoices, etc.), and not on the basis of accounting indicators, failure to reflect in accounting transactions the actual sale of theater tickets is not the basis for the non-application of the VAT tax benefit established by paragraphs. 20 clause 2 art. 149 of the Tax Code of the Russian Federation.

The reason for the described claims of the control and audit body is the lack of a sufficiently clear and precise definition of the concept of “monetary documents” in the current regulatory documents. The definitions of this term given in various economic dictionaries contain only a list (and incomplete) of possible forms of monetary documents (postage stamps, state duty stamps, bill stamps, paid air tickets, paid sanatorium and resort vouchers, etc.). The mandatory features of monetary documents listed by the representative of the control body are also not regulated by any regulations, and the list given is not exhaustive.

Based on the results of the analysis of the economic essence of documents that are unambiguously classified as monetary documents (according to the existing definitions of this term), the following characteristics of a monetary document can be noted:

fixed nominal value;
the right confirmed by him to receive specific goods (works, services);
the possibility of using them as a means of payment for specified goods (works, services). Such a feature of a monetary document as the presence of means of protecting it from falsification was rejected, since it is not mandatory for all monetary documents recognized as such. For example, a promissory note used by an organization to pay for goods (works, services), although undoubtedly a monetary document, may not have any specialized security features (watermarks, microtext, etc.).

Based on the listed criteria, the following definition was formulated, on the one hand, fully consistent with the economic essence of the actual monetary documents used, and on the other, maximally clarifying this term in accordance with current business practice.

Monetary documents are documents with the nominal value of goods (work, services) fixed on them, giving their owner the right to receive these goods (work, services) in the amount of this nominal value.

In accordance with this definition, theater tickets sold by an institution (which are strictly reporting forms) cannot be classified in the accounting records of a cultural institution as monetary documents, due to the fact that they do not actually confirm the institution’s right to receive relevant services in the form of a theatrical performance ( this right belongs to the institution as the provider of these services).

At the same time, for organizations that centrally purchase theater tickets for issuance to their employees or further sale to third parties, these tickets will undoubtedly be recognized as monetary documents, since they fully comply with both those published in specialized economic publications and the formulated definition of this term.

Recognition of revenue from the sale of theater tickets for tax and accounting purposes

For tax purposes, revenue from the sale of theater tickets is recognized not at the time of the actual performance of the relevant performance, but at the time of sale of tickets for it, which is due to the following circumstances.

According to paragraph 1 of Art. 38 of the Tax Code of the Russian Federation, the object of taxation is understood as “the sale of goods (work, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, the presence of which is linked by the legislation on taxes and fees to the emergence of the taxpayer’s obligation to pay tax." Moreover, each tax has an independent object of taxation, determined in accordance with part two of the Tax Code of the Russian Federation and taking into account the provisions of the specified article of the Tax Code of the Russian Federation.

Sales of goods, works or services by an organization or individual entrepreneur in accordance with clause 1 of Art. 39 of the Tax Code of the Russian Federation recognizes, accordingly, the transfer on a compensated basis (including the exchange of goods, work or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in cases provided for by the Tax Code of the Russian Federation, transfer of ownership of goods, results of work performed by one person for another person, provision of services by one person to another person - free of charge. The place and moment of the actual sale of goods, works or services are determined in accordance with part two of the Tax Code of the Russian Federation (clause 1 of Article 39 of the Tax Code of the Russian Federation).

In accordance with the requirements of paragraphs. 1 clause 1 art. 248 of the Tax Code of the Russian Federation (part two of the Tax Code of the Russian Federation), income from sales for the purposes of forming the taxable base for corporate income tax is recognized as income from the sale of goods (work, services) and property rights.

The concept of “property rights” is not defined by current regulatory documents. However, according to the terminology that has developed in financial and economic activity, “property rights are the legally established rights of legal entities and individuals to own, dispose of and use certain property values, the legal fixation of the ownership of property values by a specific person. Taking into account the fact that property values (property) also mean property rights (Article 128 of the Civil Code of the Russian Federation), the right of a theater visitor to watch a performance organized by the latter, certified by a theater ticket sold to him in the form established by current legislation (form of a ticket for theatrical and entertainment events approved by order of the Ministry of Culture of Russia dated December 17, 2008 No. 257), is recognized as a property right and in accordance with paragraphs. 1 clause 1 art. 248 of the Tax Code of the Russian Federation is subject to income tax.

In accordance with paragraph 3 of Art. 271 of the Tax Code of the Russian Federation for income from sales, the date of receipt of income is the date of sale of goods (work, services, property rights), determined in accordance with clause 1 of Art. 39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (other property (work, services) and (or) property rights) in payment for them (when selling goods (work, services) under a commission agreement (agency agreement) by the taxpayer-committent (principal) The date of receipt of income from the sale is the date of sale of the property (property rights) belonging to the principal (principal), indicated in the notice of the commission agent (agent) about the sale and (or) in the report of the commission agent (agent).

Taking into account the above, income from the sale of theater tickets for performances to theater visitors for tax accounting purposes is formed as income from the transfer to them of property rights to view the relevant performance at the time specified in the ticket at the time of its provision to theater visitors of these property rights (i.e. at the time of sale them theater tickets).

This conclusion is confirmed by the requirements of paragraphs. 20 clause 2 art. 149 of the Tax Code of the Russian Federation, according to which exemption from VAT, unlike other theater services, is not the actual services for organizing and presenting “theatrical and entertainment, cultural, educational and entertainment events”, but namely “the sale of entrance tickets and subscriptions... , the form of which is approved in the prescribed manner as a strict reporting form” for their visit (i.e., in order to recognize operations for the sale of theater tickets as the implementation by the theater of property rights to view its performances, it is necessary that these rights be certified by theater tickets in the form established by the current legislation indicating it contains the cost of this right, as well as the time (time of the performance) and conditions (place in the auditorium) for its implementation).

If for some reason the performance for which theater tickets were sold did not take place, this circumstance should be classified as a failure by the provider of property rights (i.e., the theater) to fulfill its obligations to implement them. The return to spectators (or organizations representing them) of the cost of theater tickets previously sold to them should not be considered as a return of advances received by the theater for the provision of theatrical and entertainment services (after all, as already indicated, the sale of theater tickets is classified as a separate service for the implementation of relevant property rights to watch the relevant performance), but solely as compensation for losses caused by the non-realization of property rights previously transferred to them. The theater's expenses for compensation for damage caused to spectators (or organizations representing them), according to paragraphs. 13 clause 1 art. 265 of the Tax Code of the Russian Federation are recognized as non-operating expenses for profit tax purposes.

It should be borne in mind that if, as part of the provision of services for organizing and showing performances, theater tickets of the established form are not sold to spectators for some reason (the current legislation of the Russian Federation does not contain requirements for the mandatory provision of theatrical, entertainment and other similar services to the population exclusively for based on tickets sold to citizens), then documents certifying the fact of transfer of the relevant property rights can be recognized, for example, acts of acceptance and delivery of these services to the spectators (or organizations representing them) drawn up after the actual provision of theatrical and entertainment services. In this case, the theater’s income for tax purposes will be formed on the date of execution of such acts, and the funds received by the theater before the provision of theatrical and entertainment services in payment for them will be recognized only as advance payments.

However, due to the failure to register the relevant business transactions with theater tickets of the established form, the theater loses the right to apply the VAT tax benefit established by clause 20 clause 2 art. 149 of the Tax Code of the Russian Federation.

In theater accounting, determining the moment of reflecting the results of a business transaction for the sale of theater tickets as theater income is determined by the following factors.

According to clause 301 of the Instructions for the application of the Unified Chart of Accounts for accounting of state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), to reflect in the accounting records of these institutions “the amounts of income accrued (received) ) in the reporting period, but relating to future reporting periods” in the Unified Chart of Accounts from January 1, 2011 (as for commercial organizations) the account 0 401 40 000 “Deferred income” is provided.

The conditions for using the specified accounting account fully comply with the conditions for the implementation of property rights to view theatrical and entertainment and other similar events through the sale of theater tickets of the standard established by law, certifying the fact of transfer to citizens (and, in case of centralized implementation, to organizations) of the corresponding property rights.

Thus, when a theater sells tickets of the established form for theatrical and entertainment events planned for showing in future reporting periods, until the moment of realization of the facts of transfer of property rights to spectators (or organizations representing them) certified by the specified tickets, the cost of sold theater tickets is subject to reflection in accounting theater on the sub-account 2 401 40 130 “Future income from the sale of paid works, services” with their subsequent write-off to the income accounts of the current period (i.e. to the sub-account 2 401 10 130) at the time of the actual realization of the specified property rights (i.e. after the actual performance of the respective performances).

If for some reason the theatrical and entertainment event for which tickets were sold did not take place, then it should be recognized that the property right to view this performance transferred to the audience (or organizations representing them) at the time of sale of theater tickets turned out to be unrealized, which entails the return to them of the cost of previously sold tickets with the write-off of this cost in the theater’s accounting as a loss.

In conclusion, attention should be paid to the fact that the standards currently in force in the Russian Federation for organizing and maintaining accounting records and preparing financial statements (hereinafter referred to as RAS) do not fully comply with IFRS. At the same time, in accordance with the requirements of Decree of the Government of the Russian Federation dated February 25, 2011 No. 107, IFRS was recognized in the Russian Federation and, in accordance with Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n (hereinafter referred to as Order No. 160n) was put into effect.

According to IAS 18 “Revenue” (Appendix No. 10 to Order No. 160n), revenue for the purposes of IFRS is understood as “the gross receipt of economic benefits for a certain period in the ordinary course of business of the enterprise, leading to an increase in capital not related to contributions from capital participants” . The concepts of “deferred income” and “deferred expenses” used in RAS are absent in IFRS, and the amounts of income reflected in Russian accounting in the corresponding accounts are recognized as current income and expenses. The formulations of the concept of “revenue” regulated by IAS 18 within the framework of measures taken in the Russian Federation to reform the Russian accounting system in accordance with IFRS are reflected in paragraph 2 of the accounting regulation “Organizational Income” used by commercial organizations (PBU 9/99) , approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n (with amendments and additions). However, the effect of this PBU does not apply to state (municipal) institutions (clause 1 of PBU 9/99), but the definition of the concept of income (revenue) similar to that specified in PBU 9/99 is in Order No. 157n, which regulates the procedure for organizing and maintaining accounting records in such institutions, not contained.

Thus, after making changes to Order No. 157n and other orders of the Ministry of Finance of Russia, regulating the specifics of organizing and maintaining accounting records in state (municipal) institutions of various organizational and legal forms, as part of measures to reform the Russian accounting system in accordance with IFRS, the procedure for reflecting in the accounting of these institutions, income from the sale of theater tickets for performances planned for showing in the following reporting periods will correspond to the tax accounting procedure already in force. Currently, due to insufficient regulation by the current regulatory documents of the procedure for using the accounting subaccount 0 401 40 000 “Deferred income” in the accounting and financial statements of state (municipal) institutions, individual founders of state (municipal) institutions require them not to use the accounting accounting for accounts 0 401 40 000 “Deferred income” and 0 401 50 000 “Deferred expenses”. Although these requirements do not fully comply with the provisions of the current legislation of the Russian Federation in this area, however, they are within the framework of general measures to reform the Russian accounting system in accordance with the requirements of IFRS. Therefore, in the presence of the specified written requirements of the founders of the relevant state (municipal) institutions, in our opinion, it is permissible to attribute the proceeds received from the sale of theater tickets to performances planned for showing in the following reporting periods, similar to the procedure established for organizing tax accounting of such income (i.e. i.e. on the income accounts of the current reporting period).

Let us consider the legality of the theater applying discounts to the established cost of theater tickets, as well as establishing a reduced present value of theater tickets relative to tickets.

In accordance with the requirements of Art. 52 Fundamentals of the legislation of the Russian Federation on culture, approved by the Supreme Court of the Russian Federation on October 9, 1992 No. 3612-1, clause 34 of the Regulations on the fundamentals of economic activity and financing of cultural and art organizations, approved by Decree of the Government of the Russian Federation of June 26, 1995 No. 609, as well as letters from the Ministry of Economy of the Russian Federation dated 06/11/1999 No. 7-625, prices (tariffs) for paid services and products, including ticket prices, are set by cultural organizations independently.

These requirements are limited when the legislation of the Russian Federation provides for state regulation of prices (tariffs) for certain types of products, goods and services. A type of such state regulation of prices for paid theatrical and entertainment services of state (municipal) institutions can be considered the establishment for such institutions in accordance with paragraph 1 of Art. 69. 2 of the Budget Code of the Russian Federation within the framework of the state assignment of maximum prices (tariffs) for payment of relevant paid services by individuals or legal entities or the procedure for establishing the specified prices (tariffs). However, this requirement applies only to theatrical and entertainment services provided as part of the implementation by the institution of the state (municipal) task it has received. Despite the fact that state (municipal) tasks, as a rule, include the majority of theatrical and entertainment events held by a budgetary institution (which is the basis for repaying the costs of their implementation (in whole or in part) from the funds allocated to the institution of budgetary subsidies), prices for visiting activities not included in state (municipal) tasks, the costs of which are repaid exclusively from revenues from the institution’s income-generating activities or targeted extra-budgetary revenues (grants, donations, etc.), can also be established by institutions independently, if this right is not limited by the decisions of their founder.

Until January 1, 2011, the procedure for setting prices (tariffs) for paid services of state (municipal) institutions was regulated by special provisions on the provision of paid services by them, which were developed by the relevant ministries and departments for the institutions and organizations subordinate to them. Currently, given the higher level of independence of budgetary institutions in the area of their income-generating activities, such Regulations are developed by the institutions themselves. In accordance with the existing practice of developing this internal regulatory document, the following provisions should be included in its structure:

on the structure of paid services provided by the institution;
on the production (purchase) and sale within the framework of income-generating activities of various types of finished products, as well as goods for resale (souvenirs, theatrical programs, scenery, etc.);
on the details of the institution’s services by sources of its financial support;
on the pricing procedure for paid services, including taking into account the application of discounts to various categories of citizens and organizations;
on the procedure for the institution’s use of proceeds from the provision of paid services;
about the peculiarities of organizing analytical accounting and operational management accounting, as well as internal management reporting on business transactions carried out as part of the provision of paid services by the institution, etc.

The internal Regulations on paid services developed by the institution are approved by the head of the institution and, if there is such a requirement, agreed with its founder.

Considering the close connection of the requirements of this Regulation with the organization of accounting and taxation of an institution, in our opinion, it is advisable to formulate it in the form of an annex to the accounting policy of the institution.

According to the provisions of these regulations, when organizing paid events, cultural organizations can establish benefits for preschool children, students, disabled people and military personnel serving on conscription. The establishment of discounts on the cost of theatrical and entertainment services for other categories of citizens is not formally regulated by current legislation. However, such discounts can be established by budgetary and autonomous institutions as part of their income-generating activities not related to the implementation of received state (municipal) tasks.

Moreover, the establishment of benefits for the listed categories of citizens was recommended by Decree of the Government of the Russian Federation dated December 1, 2004 No. 712, which contains requirements for registration and confirmation of such benefits, as well as for organizing control over their application.

Taking into account the above, the institution has the right to determine in the internal Regulations on paid services developed by it the structure and procedure for providing, documenting and confirming discounts on the cost of the relevant theatrical and entertainment events of the institution to the relevant categories of spectators.

When determining the size of these discounts, the following factors must be kept in mind.

The application of discounts to the cost of paid services provided by an institution should not affect compliance with the principle of self-sufficiency in income-generating activities. That is, the total amount of discounts applied must ensure reimbursement from the received commercial revenue of the institution’s expenses planned to be repaid at its expense.

The discounts applied should not be individual in nature, i.e. the right to them must be granted to all buyers who meet the conditions for receiving the appropriate discounts and who have confirmed their right to them in the established manner.

Considering that in accordance with the requirements of Art. 40 of the Tax Code of the Russian Federation, tax authorities, when exercising control over the completeness of tax calculation, have the right to check the correctness of the application of prices for transactions if they deviate by more than 20% upward or downward from the level of prices used by the taxpayer for identical (homogeneous) goods (works, services) within a short period of time, it is advisable to establish discounts on the cost of theatrical and entertainment services in amounts not exceeding the specified standard.

Regarding the establishment of a reduced price for the sale of theater tickets relative to tickets, it is necessary to pay attention to the following circumstances.

Like theater tickets, theater subscriptions certify the property right transferred to spectators at the time of their sale to view the relevant theatrical and entertainment events at a specified time. However, unlike a theater ticket, the property right certified by a theater subscription extends not to one, but to several such events.

So, a theater ticket and a theater subscription certify different property rights, so their value cannot be the same. And the point here is not only in the number of theatrical and entertainment events, the right to view which they certify. When forming the cost of a theater subscription, it should also be taken into account that, despite the increase in the volume of property rights certified by it (the number of performances), the implementation of these rights is spread out over time with a one-time payment for it, which, undoubtedly, should lead to a decrease in the present value of the right to view one performance from those included in the subscription. In our opinion, the present cost of one performance from those included in the theater subscription in accordance with the requirements of paragraph 1 of Art. 395 of the Civil Code of the Russian Federation must be lower than the cost of the corresponding performance if viewed on the basis of a theater ticket by at least an amount calculated based on the discount rate of the Central Bank of the Russian Federation on the day of issue of the subscription and its validity period (i.e. Subscription = Ticket x 8% / 365 x Tickets x Cutaway coupons).

Taking into account the market value (i.e. the level of demand) of the performances included in the theater subscription, the size of the reduction in the cost of the theater subscription relative to the cost of the performances included in it (if viewed with theater tickets), the cost of the corresponding theater tickets can be further adjusted.

The unified form of a theater subscription (as well as a theater ticket) was approved by Order of the Ministry of Culture of the Russian Federation dated January 17, 2008 No. 257 and is mandatory not only for the documentary substantiation of operations for the transfer to spectators (or organizations representing them) of the corresponding property rights to view theatrical and entertainment events, but and to confirm the right of a cultural institution to apply the VAT tax benefit established by clause 20 clause 2 art. 149 of the Tax Code of the Russian Federation.

When forming the structure of a theater subscription, it should be taken into account that the property rights certified by it are planned for sale within a certain period. Therefore, it is advisable to indicate this period in the details “Type of service (name of event)” (if, according to the terms of the subscription, the viewer has the right to choose any performance during the validity period of the subscription), as well as in the subscription stubs (if the subscription gives the viewer the right to view a certain list of performances ). Otherwise, in accordance with the requirements of paragraph 2 of Art. 314 of the Civil Code of the Russian Federation, the right to an institution to show relevant theatrical and entertainment events must be exercised within seven days from the date the viewer submits demands for its implementation.

It should be borne in mind that when providing services for organizing and showing performances, theater tickets or subscriptions may not be used. The current legislation of the Russian Federation does not contain requirements for the mandatory provision of theatrical, entertainment and other similar services to the population solely on the basis of tickets or subscriptions sold to citizens.

Such cases, in particular, include the showing of a performance under a contract with a specific organization for an indefinite number of its employees (or other individuals attracted by it). At the same time, acts of acceptance and delivery of these services to the spectators (or organizations representing them) drawn up after the actual provision of theatrical and entertainment services to paying spectators (or organizations representing them) can be recognized as documents certifying the transfer of relevant property rights, and the income of the theatrical institution for accounting and taxation purposes will be formed on the date of execution of such acts. In this case, the funds received by the institution before the provision of theatrical and entertainment services in payment for them will be recognized only as advance payments.

With the general admissibility of applying the specified procedure for the provision of theatrical and entertainment services, one should keep in mind certain features of its application, namely: since the performance in this case is planned to be shown to an indefinite number of spectators, but on the premises of the institution, then the agreement with the organization-customer of such services should be stipulates the customer's obligations to ensure identification of spectators and access control for the ongoing theatrical and entertainment event. In general, such events are organized on the basis of the presentation of theater tickets and subscriptions by spectators. Therefore, the terms of the agreement with a third-party organization, which do not involve the sale of tickets or subscriptions, but impose the responsibility for identifying spectators and access control on the theater institution, may be perceived by regulatory authorities as an attempt to unjustifiably reduce the generally planned revenue from showing a performance.

Due to the failure to register the relevant business transactions with theater tickets or season tickets of the established form, the theater loses the right to apply the VAT tax benefit established by paragraphs. 20 clause 2 art. 149 of the Tax Code of the Russian Federation, which must be taken into account when determining the cost of the corresponding theatrical and entertainment services.

Due to the fact that theatrical and entertainment events, as a rule, are organized by cultural institutions as part of the implementation of state (municipal) tasks received by them, which determine the cost of holding an event, to be repaid from the budget subsidies received by the institution, the cost of the contract for holding theatrical and entertainment events in the interests of a third-party organization (even in the absence of a condition for the sale of tickets or subscriptions for them) should not be lower than the cost of one or, based on the terms of the contract, several performances established by the founder.

Thus, despite the general principle of uniform cost of homogeneous theatrical and entertainment events, a cultural institution, in our opinion, still has certain opportunities to adjust prices for its paid services depending on the circumstances of the organization and documentation of the relevant events, as well as the contingent of spectators, those attracted to view them.

In what order is the cost of previously sold tickets to citizens and organizations subject to reimbursement in the event of cancellation of theatrical and entertainment events for which these tickets were sold? The amount of reimbursement for the cost of theater tickets (or theater subscriptions) previously sold to spectators depends on whose initiative the property right to view theatrical and entertainment performances, certified by the specified documents, was not realized within the specified time frame and in the specified amounts.

In accordance with the general requirements of the current legislation, unilateral refusal to fulfill one’s obligations under civil transactions is unacceptable (Article 310 of the Civil Code of the Russian Federation), except for cases provided for by law (Articles 328, 405, 450 of the Civil Code of the Russian Federation). However, the termination of transactions may be due to the impossibility for some reason of one of the parties to carry them out (for example, the cancellation of a previously announced performance for valid reasons).

In accordance with paragraph 2 of Art. 782 of the Civil Code of the Russian Federation, the contractor has the right to refuse to fulfill obligations under a contract for the provision of paid services only on condition of full compensation for losses to the customer. Therefore, if the cancellation of the performance occurred at the initiative of the theater institution (regardless of the reasons for such cancellation), then the audience has the right to demand, at a minimum, full compensation for the cost of their previously purchased theater tickets, since these costs are classified as their losses associated with the exercise of their right by watching the relevant theatrical and entertainment event. At the same time, the amount of compensation for losses to spectators may not be limited only to the cost of tickets sold to them for the canceled performance. This amount can be increased in court (for example, by the amount of moral damage received by viewers who appealed to the courts).

If the refusal to provide theatrical and entertainment services occurred on the initiative of the viewer (i.e., the customer), then his right is enshrined in clause 1 of Art. 782 of the Civil Code of the Russian Federation, but subject to payment to the contractor for the expenses actually incurred by him. This requirement is confirmed by Art. 32 of the Law of February 7, 1992 No. 2300-1 “On the Protection of Consumer Rights” (hereinafter referred to as Law No. 2300-1).

In this case, the performer (i.e. the theater) must prove that the costs were incurred before the cancellation of the contract and were caused by the performance or preparation for its performance. Such expenses do not include ordinary internal costs (for example, wages).

In our opinion, it is advisable to provide for the amount of compensation for the cost of theater tickets in the event of a viewer’s refusal of the acquired property right to view a performance (in fractional calculation) in the internal Regulations on Paid Services developed by the institution, with a breakdown in the attached calculation of the amount of reduction in the amount of compensation relative to the full cost of the ticket sold . Such a calculation can be formed by detailing the cost of a ticket for costing items in the share representation and determining which of the specified costing items are subject to and which are not subject to reimbursement in the event of a unilateral refusal of the viewer to watch the performance for which tickets were sold to him. In the event of a unilateral refusal by the viewer to exercise his right to watch performances with a theater subscription, the cost of reimbursement of his expenses for purchasing such a subscription should be reimbursed only for the part of the performances that he has not yet viewed. At the same time, in order to comply with the requirements of the current legislation for a public transaction (offer), the text of the Regulations on paid theater services must be posted in a public place where tickets are sold to familiarize potential buyers with the relevant requirements, including the formation of the amount of compensation due to them for the cost of sold tickets. tickets in case of their unilateral refusal to watch the corresponding performance.

Maintaining and preparing reports in accordance with IFRS. In person, remotely.

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An organization that uses the simplified tax system is engaged in providing services for organizing celebrations and various events. An exhibition was organized. The printing house has produced entrance tickets. The ticket only certifies the right to visit the exhibition. Some of the tickets were sold through the box office for cash, and some were sold to legal entities who made payments by bank transfer. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities who made payment by bank transfer?

In our opinion, for accounting purposes, entrance tickets to the exhibition can be considered as strict reporting forms. The fact is that by themselves they cannot bring economic benefits to the organization and therefore cannot be recognized as inventory assets (products, 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, purchasing a ticket means concluding an agreement for the provision of services by an organization. After all, an agreement can also be concluded by sending an offer (offer to conclude an agreement) to one of the parties and its acceptance (acceptance of the offer) by the other party (clause 2 of Article 432 of the Civil Code of the Russian Federation). By purchasing an entrance ticket to the exhibition, the buyer agrees to purchase services provided by the organization in the form of holding the exhibition.

Please note that the regulations do not define the concept of “strict reporting form”. However, based on the Regulations on Documents and Document Flow in Accounting (approved by the Ministry of Finance of the USSR on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR), we can come to the conclusion that strict reporting forms are the following documents:

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 accounting 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 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms stored and issued for reporting. reporting" Strict reporting forms are taken into account in the account in a conditional valuation, for example, in the valuation - 1 rub.

Note that there is another position, according to which strict accounting forms are not accounted for in an off-balance sheet account, but are accepted for accounting as a debit to account 10 “Materials” at the actual cost of acquisition with subsequent debiting to the account or %%%_16_%% . However, as we indicated above, ticket forms themselves do not have the ability to bring economic benefits to the organization in the future, and therefore should not be taken into account on the organization’s balance sheet as an asset.

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 clause 5 of PBU 10/99 “Costs of the organization”.

Tickets received by the organization are accepted for accounting as a debit of the account in the conditional valuation. Costs for the purchase of forms are reflected in the debit of the production cost accounts. Thus, the costs of purchasing tickets can be reflected either in the debit of account 20 “Main production”, or in the debit of account 26 “General business expenses”, depending on the procedure provided for by the organization’s accounting policy.

Proceeds from the sale of tickets are income from ordinary activities of the organization based on clause 5 of PBU 9/99 “Income of the organization.”

Payment transactions for printing services for the production of tickets are recorded using the following transactions:

Tickets counted;

Expenses for printing services are recognized as expenses (based on the certificate of services rendered).

Sales of tickets are reflected in the following order:

Payment for tickets is reflected;

Revenue from the sale of tickets is reflected;

Sold tickets have been written off.

Paperwork

Regarding the documentation of the sale of tickets to legal entities that made payments to organizations, we note the following.

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

Please note that since the tickets themselves are strict reporting forms, when selling them, the execution of any documents is not provided for by the current legislation.

In the situation under consideration, the organization can draw up an act of transfer of 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 compiled;

Name of the organization that compiled the document;

Units of measurement and cost;

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

Personal signatures of these 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 can also issue other documents to buyers (legal entities), for example:

Exhibition program;

Invitations;

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

For your information:

Please note that one of the varieties of strict reporting forms is a strict reporting form, equated to a cash register receipt (hereinafter - CSR), the procedure for using which is established by the Procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment, approved Decree of the Government of the Russian Federation dated May 6, 2008 N 359 (hereinafter referred to as the Procedure).

The use of such BSO is related to clause 2 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) payments using payment cards", allowing organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of the appropriate BSO.

That is, an organization can exercise this right and not use a cash register when making cash payments to the public for providing them with services in the form of visiting an exhibition. But for this, the form of the entrance ticket issued to individual buyers and their accounting must comply with the requirements of the Procedure.

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

In addition to mandatory inventories of strict reporting forms, it is necessary to conduct sudden control checks of their availability, correct completion and use within the time limits established by the management of the institution. The chief accountant must immediately report cases of identified discrepancies or shortages of strict reporting forms to the head of the institution for action to be taken. This must be done in writing. Copies of receipts, stubs of strict reporting forms confirming the amounts of cash received must be stored in the institution in packaged form in an archive or warehouse for five years. Accounting for ticket transactions The main source of income for theater organizations is fees from the sale of tickets to performances.

Features of tax and accounting in cultural institutions

Tickets issued from the warehouse:

Dt 240101272 “Expenditure of Ministry of Health”
Kt 210506440 “Reduction in the cost of other MH.”

Simultaneously with this posting, ticket forms are written off from account 03/1 “Tickets in warehouse” to account 03/2 “Tickets from accountable persons”. Analytical accounting of tickets The main register of analytical accounting of tickets is the ledger of strict reporting forms. The book is drawn up in accordance with the accounting rules: the sheets are numbered, laced, on the last page there is an inscription about the number of sheets in this book, certified by the seal and signature of the manager.

Sale of tickets: documentation and reflection on accounts Registered tickets are transferred to the box office for their subsequent sale. Their transfer is issued with an invoice, and an agreement on full financial responsibility is concluded with the sales representative.

Ticket management. organization of accounting and taxation

Attention

We will not analyze the entire form of this document here; we will only look at the features that you need to know when reflecting an electronic ticket in the advance report. Firstly, if an organization bought a ticket at its own expense and then issued it to an employee, then the issued ticket will be reflected as an advance in the advances/overruns block. Those. there will be the cost of the issued ticket along with VAT, and if money was also issued, then they too.

Secondly, information about the ticket used for travel is reflected on the 2nd page of the advance report. It contains the date and number of the electronic ticket, the name of the expense (in our case, it is a ticket for a specific route) and also indicates the amount of expenses. 7. Accounting for electronic tickets with an example Having reflected the electronic ticket in the expense report, we smoothly move on to drawing up accounting entries.

Accounting for ticket expenses

Info

The Ministry of Culture of the Russian Federation, by Letter dated April 13, 2000 N 01-67/16-21, communicated to cultural and art institutions the Guidelines on the procedure for recording, storing and destroying strict reporting forms by organizations and institutions of the Russian Ministry of Culture system (hereinafter referred to as the Guidelines). Strict reporting forms approved in accordance with Order No. 20n and Regulation No. 171 are printed typographically indicating the series and serial number. As a rule, stationary theaters produce sets of tickets according to the number of seats in the auditorium.

In addition, forms can be made independently, for example, on a computer. However, it is necessary to observe the numbering and use a special auto-numbering program, which eliminates the possibility of repeating the number.

Accounting for tickets in a cultural institution: rules, requirements, recommendations

Important

If the suits last less than 12 months, then they are accounted for as inventories in account 010506000. Accounting for suits as part of fixed assets has some features that depend on their cost. Items costing up to 1,000 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 “Reduction in the value of fixed assets.”

If the cost of a suit is in the range from 1,000 to 10,000 rubles, then when they are put into operation, 100% depreciation is charged on them.

Costumes, as fixed assets, are accepted at their original cost. If they cost more than 10,000 rubles, then depreciation is calculated monthly in a linear manner.

How to take into account an electronic ticket in an advance report

VAT on the ticket price Debit 68 – Credit 19 - in the amount of 750 rubles. – VAT on the ticket is accepted for deduction 8. Accounting for tickets when purchased by an employee If an employee purchases electronic tickets independently, then the accounting for electronic tickets will be similar, because in fact, only the transactions associated with the expense report remain. Yes, and do not forget to give an advance to the employee before the business trip.

He is not obliged to go on a trip at his own expense! Example (continued) Let’s assume that the return ticket on the Novosibirsk-Moscow route is from V.V. Vorobiev, an employee of Chaika LLC. acquires independently. For these purposes, before the trip, he was given an advance from the cash register in the amount of 11,000 rubles. Debit 71 – Credit 50 – in the amount of 11,000 rubles. – an advance was issued for travel expenses. The employee attached the itinerary/receipt and boarding pass to the prepared advance report.
The ticket price was 7920 rubles, incl. VAT 720 rub.

Ticket sales accounting

Provisions N 329. At the moment, the economic activity of the theater is regulated by a single legislative document - “Fundamentals of the legislation of the Russian Federation on culture” N 3612-1 dated 10/09/1992 as amended. 2005 Ticket forms Organizations and institutions providing services in the field of culture and art carry out settlements with the population without the use of cash register equipment, however, subject to the issuance of appropriate strict reporting forms, equivalent to cash receipts and approved by the Procedure for accounting, storage and destruction strict reporting forms. This is stated in Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (hereinafter referred to as Regulation N 171).

Accounting for ticket sales

Moscow dated January 10, 2008 No. 19-11/603, which states that “when an air transport company provides services for the transportation of passengers issued with air tickets, invoices are not issued. Also, the air transport company does not issue invoices in the case of selling tickets to the public (including legal entities for their employees) through other organizations (agencies) with which it has concluded agency agreements. Tax legislation does not provide for the issuance of invoices by an air transport company when selling air tickets to the public (legal entities for their employees), including through agencies (organizations) with which the air transport company has concluded agency agreements.
The ticket form, on the basis of Regulation No. 171, must contain the following mandatory details: - information about the approval of the form form; — name, six-digit number and series; — code of the form according to the All-Russian Classifier of Management Documentation; — name and code of the organization that issued the form, according to the All-Russian Classifier of Enterprises and Organizations; — taxpayer identification number; — type of service; — unit of measurement of service provision; — cost in monetary terms; — date of settlement; - job title, surname, first name and patronymic of the person responsible for the transaction and the correctness of its execution, place for personal signature, seal (stamp) of the organization (clause 5 of Regulation No. 171).
A summary report on the sale of strict reporting forms for each performance, concert, performance must 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. The summary report must be sent to the institution’s accounting department for verification and processing no later than the next day after the performance, concert, performance when held in a hospital. This report must be accompanied by bound copies of the strict reporting forms of the used kit. Recognition of revenue for the current reporting period from the sale of strict reporting forms is recorded at the sales price with the entry: Debit of account 2 401 04 130 “Future income from market sales of finished products, works, services” Credit of account 2 401 01 130 “Income from market sales of finished products, works, services."

"Institutions of culture and art: accounting and taxation", 2006, N 1

Today in Russia there are several hundred theaters. Some of them have a history of more than a century, while others were created quite recently. Their main purpose is creativity. But the activities of any creative organization are impossible if it does not have accounting departments and does not keep records. The obvious specificity of theater organizations predetermines a number of features of their accounting. This article discusses the issue of accounting for operations for the sale of theater tickets.

According to the Regulations on the Theater in the Russian Federation (hereinafter referred to as Regulation No. 329), approved by Decree of the Government of the Russian Federation of March 25, 1999 No. 329, a theater is an organization whose main activities are the preparation and exhibition of performances, other public performances and the provision of related services. The theater, like any other non-profit organization, has the right to carry out entrepreneurial activities, but only to achieve the goals for which it was created.

Thus, the theater’s activities are divided into basic budgetary (non-profit) and entrepreneurial. Regulation No. 329 defines the main types of theatrical activities:

creating and showing performances, organizing tours, concerts, holding creative evenings, festivals and competitions;
conducting internships by leading theater artists and figures;
production, under orders and agreements with other legal entities and individuals, of artistic decorations for performances, concerts, and performances;
preparation, circulation and sale of information and reference publications, copies of video materials and phonograms related to the artistic and creative activities of the theater;
rental and sale of costumes, equipment, props, props, makeup supplies;
implementation of related services provided to theater audiences, and other types of activities listed in clause 23 of Regulation No. 329.

At the moment, the economic activity of the theater is regulated by a single legislative document - “Fundamentals of the legislation of the Russian Federation on culture” N 3612-1 dated 10/09/1992 as amended. 2005

Ticket forms

Organizations and institutions providing services in the field of culture and art carry out settlements with the population without the use of cash register equipment, however, subject to the issuance of appropriate strict reporting forms, equivalent to cash receipts and approved by the Procedure for recording, storing and destroying strict reporting forms. This is stated in Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (hereinafter referred to as Regulation N 171).

The forms of ticket forms are established by Order of the Ministry of Finance of Russia dated February 25, 2000 N 20n “On approval of strict reporting forms” (hereinafter referred to as Order N 20n). However, due to the fact that the Government of the Russian Federation approved Regulation No. 171, the requirements for the ticket, as a strict reporting form, have become stricter in order to bring it as close as possible to a cash receipt. This regulatory document establishes that forms of strict reporting forms approved in accordance with previously existing requirements can be used before the forms of strict reporting forms are approved in accordance with new requirements before January 1, 2007.

The ticket form, based on Regulation No. 171, must contain the following mandatory details:

information about approval of the form;
name, six-digit number and series;
code of the form according to the All-Russian Classifier of Management Documentation;
name and code of the organization that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;
taxpayer identification number;
type of service;
unit of measurement for service provision;
value in monetary terms;
date of settlement;
job title, last name, first name and patronymic of the person responsible for the transaction and the correctness of its execution, place for personal signature, seal (stamp) of the organization (clause 5 of Regulation No. 171).

The form must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation) (clause 7 of Regulation No. 171).

Please note: during tax audits of cultural institutions, the tax authorities’ requirements for strict reporting forms are quite legal, since Regulation No. 171 is a valid regulatory document. Therefore, in order to avoid problems, according to the author, the missing information on a theater ticket must be indicated with a stamp developed by the institution - stamp existing strict reporting forms and use them until the end of the year.

Strict reporting forms approved in accordance with Order No. 20n and Regulation No. 171 are printed typographically indicating the series and serial number. As a rule, stationary theaters produce sets of tickets according to the number of seats in the auditorium. In addition, forms can be made independently, for example, on a computer. However, it is necessary to observe the numbering and use a special auto-numbering program, which eliminates the possibility of repeating the number.

If an institution of culture and art cooperates with distributors using automated information systems for the sale of entrance tickets, one should be guided by Letter of the Ministry of Culture of Russia dated March 17, 2005 N 7-01-16/08 “On the peculiarities of the functioning of the ticket industry in the field of culture and art of the Russian Federation” .

The artistic design of tickets, the determination of the nature and content of the information indicated on them, as well as their technical editing are carried out independently by the cultural and art institution.

Control over the safety of strict reporting forms

The management of the institution must ensure strict control over the safety and correct accounting of strict reporting forms. Ticket sets must be stored either in a special storage room or in a locked safe. Responsibility for organizing the storage of tickets and subscriptions in accordance with current legislation lies with the head of the institution or other employees upon his written instructions.

Verification of strict reporting forms kept by officials is carried out simultaneously with an audit of funds in the cash desk in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by Resolution of the Board of Directors of the Bank of Russia dated September 22, 1993 N 40.

Unsold tickets are written off and destroyed in the manner and within the time limits established for strict reporting forms by order of the head of the institution. Stubs of strict reporting forms are kept for five years.

Tickets withdrawn from circulation are written off on the basis of an act drawn up by the commission and approved by the head of the institution. At the same time, documents (acts) on destruction are attached to this act.

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

Copies of receipts, stubs of strict reporting forms confirming the amounts of cash received must be stored in the institution in packaged form in an archive or warehouse for five years.

Accounting for ticket transactions

The main source of income for theater organizations is fees from the sale of tickets to performances. Accounting for tickets, in accordance with the new Instructions for budget accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n, is carried out as follows.

Strict reporting forms produced in the printing house are accepted against the invoice and invoice of the printing house by the customer’s representative by proxy. Upon acceptance of manufactured strict reporting forms, a full check is carried out: the actual number of strict reporting forms, their series, numbers are compared according to the data specified in the invoices (receipts, etc.).

The receipt of strict reporting forms from the printing house is reflected by the institution at the actual purchase price with the following entry:

Debit account 2 105 06 340 "Increase in the cost of other inventories"

Credit accounts 2,302 22,730 "Increase in accounts payable for the acquisition of inventories."

Strict reporting forms received at the warehouse are accounted for on account 2 105 06 340 as other inventories at the actual cost of acquisition and at the same time as strict reporting forms in off-balance sheet account 03 “Strict reporting forms in the warehouse” in a conditional valuation: 1 rub. for one form.

The following subaccounts can be entered into account 03 “Strict reporting forms”:

03-1 "Strict reporting forms in the warehouse";

03-2 "Strict reporting forms in sub-reports";

03-3 "Strict reporting forms for sales";

03-4 "Strict reporting forms, not sold and subject to destruction."

Analytical accounting of strict reporting forms is kept in the Book of Accounting of Strict Reporting Forms (f. 0511819) by type, series and numbers, by place of their storage, indicating the date of receipt (issue) of the forms, their quantity and cost, as well as by materially responsible and accountable persons. Based on the data on receipts and expenses of strict reporting forms, the balance at the end of the period is displayed. Books must be bound and sealed with a wax (mastic) seal, and the number of sheets must be certified by the head of the institution.

When issuing strict reporting forms from the warehouse, the following entry is made for the actual cost of each unit or for the average actual cost (the write-off of inventories must be reflected in the accounting policy of the institution):

Debit account 2 401 01 272 "Consumption of inventories"

Credit account 2 105 06 440 "Decrease in the value of other inventories."

At the same time, strict reporting forms are written off from the off-balance sheet account 03-1 “Strict reporting forms in the warehouse” and accepted for accounting into the off-balance sheet account 03-2 “Strict reporting forms in the sub-report”.

The person responsible for the implementation of strict reporting forms issues registered strict reporting forms for invoices to the ticket office cashier, non-staff commissioners, and city theater box offices for implementation. The issuance of tickets to the ticket sales authority can only be carried out if there is a contract agreement concluded between the theater and the authorized person and an agreement on full financial liability. The invoice is issued in two copies - one is issued along with strict reporting forms, the second is transferred to the accounting department of the institution.

The selling price on ticket forms, as a rule, is not printed, as it may vary depending on the performance, the time it is shown, and the cast of actors, so the price is indicated immediately before the sale of tickets. In this case, the theater stamp is placed on the ticket.

When issuing strict reporting forms to distributors with whom a long-term agreement has been concluded, an accounting entry is made using account 0 401 04 130 “Deferred income” for the amount of ticket sales that is not related to the income of the current reporting period. In the author’s opinion, it is advisable to use this account in connection with the phased delivery of services for the exhibition of performances and concerts. The accounting entry will look like this:

Debit

Credit

Stamped and registered strict reporting forms, when transferred for sale, are written off from off-balance sheet account 03-2 “Strict reporting forms in sub-reporting”. At the same time, an entry is made on off-balance sheet account 03-3 “Strict reporting forms for sales.”

Officials report for received and used strict reporting forms, receipt stubs, copies of cash registers and cash reports on tear-off tickets on the day the proceeds are delivered. Reports from officials serve as the basis for recording revenue under a receipt order.

Strict reporting forms not returned promptly are considered sold, and the city theater box office or non-staff commissioner will pay their face value.

Non-staff authorized representatives for the sale of strict reporting forms and ticket cashiers of the institution are obliged, within the period established by the order of the head of the institution, to hand over to the cash desk of the institution or transfer to its account the proceeds for the sold strict reporting forms.

A summary report on the sale of strict reporting forms for each performance, concert, performance must 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. The summary report must be sent to the institution’s accounting department for verification and processing no later than the next day after the performance, concert, performance when held in a hospital. This report must be accompanied by bound copies of the strict reporting forms of the used kit.

Recognition of revenue for the current reporting period from the sale of strict reporting forms is recorded at the sales price by recording:

Debit account 2 401 04 130 "Deferred income from market sales of finished products, works, services"

Credit account 2 401 01 130 "Income from market sales of finished products, works, services."

The receipt of revenue from the sale of tickets is reflected by the following posting:

Debit account 2 201 01 510 “Receipt of institution funds to bank accounts” or

Debit account 2 201 04 510 "Receipts to the cash desk"

Credit account 2 205 03 660 "Reduction of accounts receivable for income from market sales of goods, works, services."

When using the electronic form of sales of strict reporting forms for the sales amount, the following entry is made:

Debit account 2 205 03 560 "Increase in accounts receivable for income from market sales of finished products, works, services"

Credit account 2 401 01 130 "Income from market sales of goods, works, services."

Return of unsold forms

The return of unsold strict reporting forms is issued with an invoice and is reflected at the selling price using the “red reversal” method:

Debit account 2 205 03 560 "Increase in accounts receivable for income from market sales of finished products, works, services"

Credit account 2 401 04 130 "Deferred income from market sales of finished products, works, services."

Correction using the “red reversal” method is documented in a Certificate (f. 0504833), in which it is necessary to make a reference to the number and date of the corrected Operations Journal, as well as justify the corrections. The return of unsold strict reporting forms is reflected by writing off from the off-balance sheet account 03-3 “Strict reporting forms on sale” and by an entry on the off-balance sheet account 03-4 “Strict reporting forms not sold”. Unsold strict reporting forms are indicated in the Act on the write-off of strict reporting forms (f. 0504816). On its basis, within the period established by the order of the head of the institution, strict reporting forms are destroyed and written off from off-balance sheet account 03-4 “Strict reporting forms not sold.”

Let's look at accounting for ticket sales using an example.

Example. The theater purchased 10,000 ticket forms from the printing house. The cost of the order was 15,000 rubles, VAT is not charged. After registration, 300 tickets were duly transferred for sale to the theater box office. The price of one ticket to the performance is 200 rubles. 270 tickets were sold; unsold tickets were returned to the theater's accounting department.

The accountant recorded the transactions as follows.

	Debit	Credit
Received ticket forms from printing houses
Receipt of forms reflected tickets to the warehouse
Tickets issued for reporting stamping
Disposal from warehouse reflected ticket forms
Tickets issued distributor on implementation
Issuance of forms reflected strict reporting with implementation reporting
Tickets sold distributor
Revenue received at the cash register from ticket sales
Reported for implemented strict reporting forms
Ticket refund reflected "red reversal" method
Return of forms reflected strict reporting
According to the act form unsold tickets destroyed

S. Gulieva

Journal expert

"Budget organizations:

accounting and taxation"