Regulations on the ticket farm in cultural institutions. Accounting for operations with theatrical tickets

25.06.2019

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"Culture and Art Institutions: Accounting and Taxation", 2006, N 1

Today in Russia there are several hundred theaters. Some of them have more than a century of history, and some created quite recently. Their main purpose is creativity. But the activities of any creative organization are impossible if there are no accounting and accounting and account. The obvious specificity of theatrical organizations is predetermined by a number of features of their accounting. This article discusses the issue of accounting for operations to implement theatrical tickets.

According to the Regulation on the theater in the Russian Federation (hereinafter referred to as the position N 329), approved by the Decree of the Government of the Russian Federation of 03/25/1999 No. 329, the theater is an organization whose main activity is the preparation and show of performances, other public ideas and the provision of related services. Theater, like any other non-profit organization, has the right to carry out both entrepreneurial activities, but only to achieve the goals for which it is created.

Thus, the activity of the theater is divided into the main budget (non-commercial) and entrepreneurial. In position No. 329, the main types of theatrical activity are identified:

creating and showing performances, organization of tour, concerts, creative evenings, festivals and competitions;
conducting internships by leading masters and leaders of the theater;
manufacturing on orders and contracts with other legal entities and individuals of artwork of performances, concerts, ideas;
preparation, replication and implementation of information and reference publications, copies of video materials and phonograms associated with the artistic and creative activities of the theater;
rental and sale of costumes, equipment, details, butaforia, make-up accessories;
the implementation of the associated services provided to the spectators of the theater and other activities given in paragraph 23 of the provisions N 329.

At the moment, the economic activity of the theater is regulated by the only legislative document - "Fundamentals of the Legislation of the Russian Federation on Culture" N 3612-1 of 09.10.1992 as amended 2005

Ticket Blanks

Organizations and institutions that provide services in the field of culture and art carry out calculations with the population without the use of cash registers, however, subject to the issuance of relevant forms of strict reporting equivalent to cash checks and approved by the procedure for accounting, storing and destroying strict reporting forms. This is stated in the Decree of the Government of the Russian Federation of 31.03.2005 N 171 "On approval of the provision on the implementation of cash settlements and (or) settlements using payment cards without the use of control and cash registers" (hereinafter referred to as position N 171).

The forms of tickets are installed by order of the Ministry of Finance of Russia of 25.02.2000 N 20n "On approving the forms of strict reporting" (hereinafter referred to as the order N 20N). However, due to the fact that the Government of the Russian Federation approved the provision of N 171, the request for a ticket, as a form of strict reporting, became tougher in order to bring it as close as possible to the cash receipt. This regulatory document establishes that forms of strict reporting forms approved in accordance with previously current requirements can be applied before approving forms of strict reporting forms according to new requirements until January 1, 2007.

The ticket form, on the basis of position N 171, must contain the following mandatory details:

information about the approval of the form of the form;
name, six-digit number and series;
code of the form of a form on the All-Russian Classifier of Management Documentation;
the name and code of the organization issued a form in the All-Russian classifier of enterprises and organizations;
taxpayer identification number;
type of service;
unit of Measuring Service Provision;
value in monetary terms;
date of calculation;
name of position, surname, name and patronymic of the person responsible for performing the operation and the correctness of its design, a place for personal signature, the press (stamp) of the organization (paragraph 5 of the position N 171).

The letterhead should contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation) (clause 7 of position N 171).

Please note: with tax audits of cultural institutions, the requirements of tax authorities for strict reporting forms are completely legal, since the provision N 171 is a valid regulatory document. Therefore, in order to avoid problems, in the opinion of the author, the absent information on the theater ticket must be specified by the stamp developed in the institution - to stamp existing forms of strict reporting and use them by the end of the year.

Approved in accordance with Order No. 20n and the provision N 171 forms of strict reporting are printed by a typographical way with the designation of the series and the sequence number. As a rule, stationary theaters make sets of tickets by the number of seats in the auditorium. In addition, the forms can be made independently, for example, on a computer. However, it is necessary to comply with the numbering and apply a special autonumberment program that excludes the possibility of repetition of the number.

If the establishment of culture and art collaborates with distributors using automated information systems for the sale of entrance tickets, it is necessary to be guided by the letter of the Ministry of Culture of Russia of March 17, 2005 No. 7-01-16 / 08 "On the peculiarities of the functioning of a ticket farm in the field of culture and art of the Russian Federation" .

Decoration of tickets, definition of the nature and content of the information specified in them, as well as their technical editing, the establishment of culture and art produces independently.

Control over the safety of strict reporting forms

The management of the institution should ensure strict control over the safety and proper accounting of accounting for shafts of strict reporting. Ticket kits must be stored either in a special pantry, or in a safe under the lock. Responsibility for the organization of storage of tickets and subscriptions in accordance with the current legislation carries the head of the institution or other employees to his written director.

Checking the forms of strict reporting stored in officials is carried out simultaneously with the audit of funds at the box office in accordance with the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia from 09/22/1993 N 40.

Unrealized tickets are written off and destroyed in the order and deadlines established for the forms of strict reporting by order of the head of the institution. Forses of strict reporting forms are stored for five years.

Separated tickets are charged on the basis of the Act compiled by the Commission approved by the head of the institution. At the same time, documents (acts) of destruction are attached to this act.

On cases of identified discrepancies or shortage of shabla strict reporting, the chief accountant must immediately report to the head of the institution to take action. Make it needed in writing.

Copies of receipts, forms of strict reporting forms, confirming the amounts of cash adopted, should be kept in the institution in a packed form in the archive or in the warehouse for five years.

Accounting for tickets with tickets

The main source of income of theatrical organizations is the fees from the sale of tickets for performances. Accounting of tickets, in accordance with the new instruction on budgetary accounting, approved by the Order of the Ministry of Finance of Russia of February 10, 2006 N 25N, is carried out as follows.

Made in the printing house forms of strict reporting are accepted on the invoice and account of the printing house by the representative of the customer by proxy. In case of accepting made forms of strict reporting, a complete check is performed: the actual number of forms of strict reporting is merged, their series, numbers according to the data specified in the overhead (receipts, etc.).

Receiving forms of strict reporting from the printing house is reflected in the institution at the actual purchase price by the following entry:

Debit Accounts 2 105 06 340 "Increase the cost of other material reserves"

Credit accounts 2 302 22 730 "Increase payable debt to acquire material reserves."

The strict reporting forms received to the warehouse are taken into account on the account 2 105 06 340 as other material reserves at the actual acquisition cost and at the same time as a shaft of strict reporting on the off-balance account 03 "Forms of strict reporting in stock" in the conditional assessment: 1 rub. For one blank.

By account 03 "Strict Reporting Blanks" you can enter the following subaccounts:

03-1 "Strict reporting forms in stock";

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

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

03-4 "Strict reporting forms that are not implemented and subject to destruction."

Analytical accounting of strict reporting forms is conducted in the book of strict reporting books (f. 0511819) by types, series and numbers, on places of storage, indicating the date of receipt of (issuing) forms, their quantities and cost, as well as on financially responsible and accountable Persons. Based on the data on the arrival and consumption of strict reporting, the balance at the end of the period is displayed. Books must be laid and sealed with a wax (mastic) seal, and the number of sheets is certified by the head of the institution.

When issuing simplicity of strict reporting from the warehouse, the next entry is made at the actual value of each unit or by the average actual value (the write-off of material reserves should be reflected in the accounting policy of the institution):

Debit Accounts 2 401 01 272 "Expenditure of material reserves"

Credit Accounts 2 105 06 440 "Reducing the cost of other material reserves".

At the same time, the forms of strict reporting are written off from the off-balance account 03-1 "Forms of strict reporting in stock" and are accepted for accounting for a booth-balanced account 03-2 "Forms of strict reporting in the account".

The person responsible for the implementation of the forms of strict reporting issues registered forms of strict reporting on the overhead cashier of a ticket office, abnormal authorized, urban theatrical cash registers for implementation. The issuance of tickets authorized on the sale of tickets can be carried out only if there is a contract concluded between the theater and the Commissioner, and the Treaty of Full Liability. The invoice is written out in two copies - one is issued together with the form of strict reporting, the second is transferred to the institution accounting.

The sale price on tickets, as a rule, is not printed, as it may vary depending on the performance, time when it is demonstrated, the composition of the actors, so the price is affixed immediately before serving tickets. At the same time, the theater stamp is put on the ticket.

When issuing the forms of strict reporting to the distributioners with which a long-term contract concluded, the amount of accounting records that are not related to the income of the current reporting period is made using accounts 0 401 04 130 "Incomes of Future Periods". According to the author, it is advisable to apply this account in connection with the phased delivery of services for showing performances and concerts. The accounting record will look like this:

Debit

Credit

Staped and registered shades of strict reporting when transferring to implementation are written off from the off-balance account 03-2 "Forms of strict reporting in the account". At the same time, it is recorded on the off-balance account 03-3 "Forms of Strict Reporting on Implementation".

Officials are reported for the obtained and used assembly of strict reporting to the roots of receipts, copies of the cash statements and cash reports on breakdown tickets on the day of revenue. Reports of officials serve as the basis for recovery of revenues at the parish order.

Not returned to the timely forms of strict reporting are considered to be sold, and the city theater cash desk or an abnormal authorized by their nominal value.

Unfoliated authorized on the implementation of the assembly of strict reporting and tetal cashiers of the institutions are obliged on time set by the order of the head of the institution, to hand over the establishment of the institution or transfer to its account reversed money for realized strict reporting blanks.

A summary report on the sale of strict reporting forms for each spectrum, a concert, a submission should be drawn up on the basis of data on the registration of strict reporting forms, invoicing on their vacation for the implementation, invalid to return non-soldered strict reporting blanks. The consolidated report should be included in the institution accounting for inspection and processing no later than the next day after the performance, concert, presentation when conducting them in the hospital. To this report should be applied to the roots of the shaft of the strict reporting of the used kit in a dumbfounded form.

Recognition of the current reporting period from the sale of strict reporting forms is issued at the purchase price of the record:

Debit Accounts 2 401 04 130 "Incomes of future periods from market sales of finished products, works, services"

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

Receipt of revenue from the sale of tickets is reflected by the wiring:

Debit accounts 2 201 01 510 "Receipt of cash institutions for bank accounts" or

Debit Accounts 2 201 04 510 "Cash receipts"

Credit accounts 2 205 03 660 "Reducing receivables for income from market sales of goods, works, services."

When applying the electronic form of shape of strict reporting for the amount of implementation, the following entry is performed:

Debit Accounts 2 205 03 560 "Increase receivables on income from market sales of finished products, works, services"

Credit Accounts 2 401 01 130 "Revenues from market sales of goods, works, services."

Return of unrealized blanks

Return of unrealized forms of strict reporting is issued by the invoice and is reflected at the price of the sale of the "Red Storn" method:

Debit Accounts 2 205 03 560 "Increase receivables on income from market sales of finished products, works, services"

Credit Accounts 2 401 04 130 "Incomes of future periods from market sales of finished products, works, services."

Correction by the "Red Store" manual is drawn up with a certificate (f. 0504833), in which it is necessary to link to the number and date of the corrected operations log, as well as justify the introduction of corrections. The refund of unrealized forms of strict reporting is reflected by the write-off of the off-balance account 03-3 "Forms of strict reporting on the implementation" and record on the booth-balanced account 03-4 "Simple Reporting Blanks Unrealized". Unrealized shades of strict reporting are indicated in the act of write-off strict reporting forms (f. 0504816). On its basis, on the period established by order of the head of the institution, the forms of strict reporting are destroyed and debited from the off-balance account 03-4 "Simple Reporting Blanks unrealized."

Consider accounting for the implementation of tickets on the example.

Example. The theater acquired 10,000 tickets of tickets from the printing house. The cost of the order was 15,000 rubles. VAT is not accrued. 300 tickets after registration were properly transmitted to implement the theater at the cash register. The price of one ticket to the performance is 200 rubles. It was implemented by 270 tickets, unsold tickets were returned to the theater accounting.

Accountant reflected the operations as follows.

	Debit	Credit
Received tickets from tickets from typography
Reflected the arrival of the Blankov tickets to the warehouse
Issued tickets to the report on stamping
Reflected disposal from the warehouse ticket for tickets
Issued tickets distributor by implementation
Reflects the issuance of Blankov strict reporting S. account for implementation
Sold tickets distributor
Received revenue from the sale of tickets
Defined for implemented forms of strict statements
Reflected return tickets method "Red Storn"
Reflects the return of Blankov strict reporting
According to the Act of Blanca non-sold tickets destroyed

S.Gulieva

Expert journal

"Budget organizations:

accounting and taxation "

Municipal Autonomous Establishment of Culture

"Sochi Concert-Philharmonic Association"

______________________________________________________________________

Approved

order Mumup "Skfo"

Section 1. General

Regulations "On the procedure for organizing applications, accounting, manufacturing, storage, sales, movements and the destruction of forms of strict reporting - entrance tickets to the events of the municipal autonomous institution of culture" Sochi Concert-Philharmonic Association "(abbreviated name" On a ticket farm, then in the text - Regulation ) Determines the procedure for maintaining a ticket in the municipal autonomous institution of culture "Sochi Concert-Philharmonic Association" (hereinafter referred to as the text - SCFO), taking into account the application of the electronic (automated) manufacturing system, accounting and selling tickets under a contract with a limited liability company "ProfitoC -Yug "(hereinafter referred to as the system) on the basis of the resolution of the head of the city of Sochi № 000 dated 01.01.2001

Regulations are designed to be:

Improvement of the quality of the municipal service "Organization of leisure, cultural events, theatrical and concert service and film service of the population in the territory of the municipality of the city of Sochi" in the framework of the implementation of the Municipal Question for the corresponding calendar and planning period;

Providing residents and guests to the resort town of Sochi new modern service types of services, meeting demand for theatrical, concert, sporting events, taking into account the concept of a single automated system for selling tickets for theatrical, concert, sports and excursion activities in the municipality of the resort of Sochi (approved by the Resolution Heads of the city of Sochi № 000 dated 01.01.2001;

Providing "transparency" of ticket sales;

Ensuring accounting and control over the ticket sales and the receipt of revenue to the cashier and the current account of the SCFO as a result of ticket sales;

Activation of the application of marketing actions and techniques aimed at the growth of ticket sales.

Streamlining the reference of the concomitant regulations of office work, document management and official communications between the participants of its implementation (hereinafter - participants);

Determining the responsibility of participants in connection with the implementation of the Regulations;

Details of the organizational structure of the SCFO;

Additions to the administrative regulations operating in the SCFO; Instructions for office work; Provisions "On Accounting Policy SCFE"

The regulations are subject to compulsory execution by all participants.

In the execution of the Regulations, participants are guided by:

Order of the Ministry of Culture of Russia of 01.01.01, No. 000 "On Approval of Strict Reporting Forms" (Appendix 1);

Letter of the Ministry of Culture of Russia dated 01.01.01 G. N / 04 on the approval of "Guidelines on the procedure for the application, accounting, storage and destruction of the forms of strict reporting by organizations and institutions under the jurisdiction of the Ministry of Culture of the Russian Federation", which is Annex No. 2 of this Regulation ( Further on the text - guidelines);

Other operating regulatory and methodological documents;

Local acts of SCFO, including administrative regulations, instructions for office work, the provision of "Scope Accounting Policy".

Participants in the execution of the Regulation:

Main ticket office (ticket table);

Ticket office of the Winter Theater and the Hall of Organ and Chamber Music;

Accounting;

Staff employees SPFO: Ticket cashiers and cashiers - Operators, sales managers, full-time agents (distributors of tickets) SPFO sales department, leading managers (curators) of individual events (according to the relevant provision in the SCFO) appointed by the relevant Local Act of SCFE, representatives of the SCFE Directorate .

Section 2. Ticket office

2.1. According to the organizational structure of the SCFO, the ticket office is part of the accounting department - the Structural Unit of the SCFO and is for the participants the main binder when conducting a ticket farm.

2.2. The ticket office, respectively, is in direct submission of the Chief Accountant of the SCFE, the Director General of the SCFE and systematically interacts with the Deputy Director General, the Marketing Director and the Senior Sales Manager of the SCFE.

2.3. He directs a ticket office and is responsible for its work as a ticket office, appointed by the order of the Director General of the SCFO under the Terms of Labor and the Treaty on Material Responsibility in exact accordance with the labor function (by the Office) and this Regulation.

2.4. The structure of the ticket office includes:

Main ticket office (ticket table);

Ticket office of the Winter Theater and the Hall of Organ and Chamber Music;

Remote ticket cashbacks, fixed for agents (distributors of tickets), consisting in contractual (agency) relationships with SCFO or under the authority of official business partners of SPFO-Agents on Ticket Sales.

2.5. The regular employees of the ticket office are cashiers - operators and ticket cansies on labor contracts and individual liability contracts operating in accordance with the relevant labor functions (official duties) and in strictly conforming with this Regulation.

2.6. The main ticket service (ticket table) works from 09 to 21 hours without days a week with a break for lunch from 13 to 14 hours and individual technological breaks every 1.5 hours of operation for 15 minutes on schedule approved by the CEO of the SCFE coordinated in accordance with With the current collective agreement, the chairman of the trade union committee of the SCFO.

From 17 to 20:30 on the day of scheduled events, the main ticket office (ticket table) is committed in priority operations aimed at ensuring the current event and reporting on the current event: organized selling preferential tickets on targeted applications of public organizations and legal entities, Unifying the special categories of citizens provided for by paragraph 7.1. of these Regulations; Registration of the consolidated cash report on the current event and the act of reconciliation of revenues from the implementation of entrance tickets to the current event.

2.7. Schedule of the Ticket Cass of the Winter Theater and the Hall of Organ Chamber Music:

From 9:00 to 9:45 - work with documents in the main ticket office and accounting;

From 10:00 to 13:00 and from 14:00 to 20:00 - work on the service of visitors (viewers); Input to the system of current information in connection with the returns of unrealized tickets with technological breaks every 1.5 hours of operation for 15 minutes with the required placement of the appropriate announcement, decorated in the corporate style of SCFE;

From 20:00 to 21:00 - work with documents, reporting to the main ticket office (ticket table) and accounting.

The working schedule of cashiers - operators and ticket cashiers is approved by the CEO of the CEO on the submission of the head of the ticket office with the condition of his visiting the chief accountant and the Chairman of the SCFEA Committee.

2.8. The main functions of the main ticket office (ticket table) and the cashier duty officer - the operator:

2.8.1. Introduction of information to the system of all activities carried out in SCFOs (name, time of start and duration, the cost of ticket prices);

2.8.2. Booking service and preferential tickets in the manner defined by the relevant Local Act of the SCFO and this Regulation;

2.8.3. Introduction of information into the system due to changes in the plan of events (transfer of dates and time of start-up of events, reassessment of the cost of ticket prices, cancellation of events, change of titles, etc.).

The basis for the introduction of information into the system is the local act of the SCFO - an order with the leaf attached to it, decorated in accordance with the Administrative Regulations and Instructions for the Office. In order to exception, the basis for the introduction of information into the system may be a written order by the Director-General or the person replacing it, Deputy General Director, Assistant Director General, subject to the obligatory subsequent design of the order mentioned in this paragraph with reference to the order.

Oral orders of officials of the SCFO cannot be the basis for contributing to any information. Violation of this order is a violation of the labor function of the officials of the ticket office and the basis for the use of disciplinary punishment measures.

Making any information into the system is allowed no later than 10 minutes before the current event;

2.8.4. Production (printout) of tickets and issuing tickets with a delay of payment by regular and freelance agents (authorized distributors) - individuals and legal entities consisting in contractual relations with the SCFE (on the text - agents), according to applications received from the main ticket office (TIRT Table) in writing for the further implementation of tickets, with the execution of the invoice and reference to the details of the current agency agreement (date of detention, number).

The procedure for the interaction of the SCFO and ticket office with agents is established by Section 5 of these Regulations.

2.8.5. Booking in the system of specific tickets with a delay of payment is allowed for agents - legal entities, the design and issuance of relevant tickets and ticket quotas is allowed on the basis of the written requests registered by the Office of written applications, enforced by the Director General or Deputy Director General of the SCFO with reference to the details of the current agreement (detention date, number), for the further implementation of reserved tickets on the simply reporting agents - legal entities, the samples of which are agreed by the SCFO, according to the current treaties and are the basis for entry into the activities declared in them (submissions), with a mandatory condition for the design of the corresponding invoice for the issuance of ticket quotas;

2.8.6. Reception from agents, unrealized tickets and ticket quotas, registered by the SCFO Office, is allowed in the manner and deadlines established by the relevant agent agreements and these Regulations;

2.8.7. Correct introduction to the information on the return of tickets, ticket quotas; On accessibility to the implementation of returned tickets and ticket quotas through the system is necessarily no later than one hour after receiving unrealized tickets and ticket quotas.

The order of registration, repayment and destruction taken from agents unrealized tickets is determined by the methodological instructions and this Regulation;

2.8.8. Booking, Manufacturing (Printout), Sale in the Outline Tickets for Collective Applications established by this Regulation, the issuance of invitation tickets for the SCFO events on the basis of the local Act of the SCFO in the relevant event (disposal), applications of legal public organizations uniting special categories of citizens, provided for by paragraph 7.1 of these Regulations, orders of the General Director or Deputy Director General;

2.8.9. Providing timely and appropriately decorated, in the manner defined by the methodological instructions and section 4 of these Regulations of the Consolidated Ticket Report on the event before the accounting department of the SCFE with the application of copies of tickets (roots), spoiled input tickets for the form set by this Regulation (Appendix 3);

2.8.10. The organization of accounting for the motion of the input tickets, the form of which is approved as a form of strict reporting of the SCFO in exact compliance with methodological instructions, including:

Receiving tickets of tickets from a warehouse SCFE;

Distribution (issuance to reports) of tickets between tickets in cashiers and cashiers - operators;

Distribution (issuance to the scope) of the system of entrance tickets between agents based on individual applications and (or) on sales registers;

2.8.11. Organization of registration and commissioning of the accounts of the reporting of ticket cashiers and cashiers - operators on issued, implemented, spoiled and returned booking books and their copies (roots) on the prescribed form (Appendix 4, "Quantitative Accounting Card" (hereinafter referred to as CCSU ) in accordance with Section 4 of these Regulations;

2.8.12. Organization and delivery to the sales department of operational information on implemented and returned (unrealized) input tickets for specific activities;

2.8.13. Planning and organizing registration of orders in a limited liability company for the timely replenishment of the stock of the forms of strict reporting - ticket forms. Control over the timeliness of payment of orders for tickets for biletry.

Ensuring control over the safety of ticket forms obtained from the warehouse in exact accordance with the methodological instructions;

2.8.14. Development of options for sheet price sheets for SCFO events in accordance with the plans of visual halls, based on the planned antshlag collection, on behalf of the Director General or Deputy Director General;

2.8.15. Operational provision on the established form (Annex) Deputy General Director - Director for Marketing and on Application Sales Department of Ticket Sales for a specific event.

2.9. The responsibilities of the head of the ticket office include:

2.9.1. Constant control over the correct introduction to the system by cashiers - operators and ticket holders of information (data) on sold, on damaged, reprinted, transmitted, returned (including from other shifts) of tickets;

2.9.2. Introductory and periodic instructions for cashiers - operators and ticket holders according to the rules for using the system;

2.9.3. organization of the work of the ticket office;

2.9.4. Control over the operation of cashiers - operators and ticket holders.

Responsibility for incorrect Introduction to the information system is assigned to a specific Ticket Cashier or Cashier - the operator with the obligatory holding of a service investigation ticket office, the registration of written explanations corresponding to the local Act of the SCFE and the additional briefing in order to prevent repeated cases of incorrect entry into the information system;

2.9.5. Operational communications with general director, chief accountant, Deputy Director General - Director of Marketing, Senior Sales Manager, leading managers (curators) of SCFE events, Assistant Director General, Agents, Official partners - Corganizers of events held on the basis of SPO (Producers, Theater and concert organizations, individual entrepreneurs) on the issues of ticket sales and the implementation of these Regulations;

2.9.6. Timely preparation of work schedules and working hours of working hours of subordinate workers.

2.9.7. Participation in periodic hardware, target, repertoire meetings from the Director General, at the Deputy Director General, at the direct supervisor - the Chief Accountant;

2.9.8. Development and introduction of projects of local acts of the SCFO on the conduct of a ticket farm and the implementation of this Regulation;

2.9.9. Survey of sheet prices at the stage of registration of contracts with official business partners - event coordinators and at the stage of exit of local acts (orders) on specific activities in connection with the issues of conducting a ticket farm.

2.10. Basic duties of ticket holders:

2.10.1. When opening a work shift (working day), a ticket cashier is obliged to enter information about the numbers and series obtained in the main ticket office (ticket table) of ticket blanks - forms of strict reporting;

2.10.2. When closing a work shift (working day), a ticket cashier is obliged:

Include information about spoiled, reprinted, transmitted, returned (including from other shifts) of ticket booknings;

Establish reports on the forms established by these Regulations;

To pass to the main ticket office (ticket table) copies sold for the working shift tickets (roots);

Rent a revenue cash and reports in accounting (no later than 30 minutes after the start of the planned event);

Disable system equipment, close and seal the ticket office room and put the room at the ticket office for security, pass the keys to the ticket office to the watchman at the instructed manner (in a sealed container);

2.10.3. Reception in advance for the event of entrance tickets from buyers (viewers) and the return of their cost is carried out, as a rule, in cases of cancellation, transfer, replacement of submissions announced in the tickets within 3 calendar days after the cancellation of the event announced in the tickets or by a written application indicating passport and contact data, good reasons for the return, enforced by the Director General or deputy general director, as a rule, no later than the event announced in the bill.

Cashier is a materially responsible person in accordance with the relevant individual contract.

The duties of a ticket cashier include control over the presence of the accountable reserve of ticket forms (with a reserve of at least 100 pieces), as well as in compliance with the procedure for passing the necessary reporting, in accordance with the methodological instructions and this Regulation.

Section 3. Accounting

3.1. Within the framework of the execution of this Regulation, the accounting of the SCFO performs functions:

3.1.1. Under the final accounting and control of the motion of the forms of strict reporting - ticket forms, realized entrance tickets and their copies (roots), confirming the amounts of cash received in cash and non-cash funds to the current account, as well as unrealized (returned, spoiled, reprinted) tickets;

3.1.2. According to the accrual of agency remuneration on relevant contracts on the basis of acts of acceptance of agency services, executed by the senior manager of the sales and reporting department of the ticket office;

3.1.3. carrying out appropriate reporting of settlements with agents with accrual, withholding and transfer to the budget of the relevant legislation of the Russian Federation of taxes;

3.1.4. to carry out calculations with official business partners of the SCFO-coordizers and (or) participants in the activities in accordance with the terms of the relevant treaties on the basis of acts of acceptance of work performed, acts of reconciliation of income from the implementation of entrance tickets to the relevant activities, on the basis of invoices enforced by the Director General or face replacing it;

3.1.5. according to a collaboration with a ticket office in accordance with the methodological instructions and the present reporting regulations;

3.1.6. according to the approval of the reporting accepted from the Ticket Office and the reporting department;

3.1.7. Upon clearing the write-off of ticket forms;

3.1.8. To compile acts to write-off and the destruction of the forms of strict reporting - returned (not sold) tickets and copies (roots) sold entrance tickets in the manner and deadlines provided for in guidelines and this Regulation.

3.2. The procedure for issuing reporting on measures

According to each event, a ticket cashier duty officer and the cashier duty officer - the operator must pass, and the lead accountant is obliged to check and take the following set of documents:

3.2.1. A consolidated cash report on the event in accordance with the established form (Appendix 3) containing the data provided for by paragraph 2.13 of methodical instructions;

3.2.2. Invoices for issuing tickets on the prescribed form (Appendix 5);

3.2.3. Invoice for refund on the set form (Appendix 5);

3.2.4. Report on the distribution of places in the established form funds (Appendix 6);

3.2.5. Statistical report on the cost of price zones and categories of visitors (viewers) on the prescribed form (Appendix 7);

3.2.6. Report on the status of places at the event in the context of the price zones on the prescribed form (Appendix 8);

3.2.7. Copies (roots) of all sold over tickets tickets to the event systematized by ticketing cashiers and cashiers - operators;

3.2.8. Blanks of spoiled, returned, reprinted tickets;

3.2.9. The verdict of the target sales of preferential tickets with full-time employees of the SCFO on the prescribed form (Appendix 12);

3.2.10 Selection of applications from special categories of citizens provided for by paragraph 7.1 of this Regulation, executed on the form provided by this Regulation (Annex 12), which, after checking and visiting, accounting transmits for further analytical processing and storage in the appropriate business in the Sales Department.

Accounting document presented to the presented set of documents is obliged to systematize (attach) copies of the invoices to receive tickets for ticket holders and ticket operators from the warehouse.

Originals of the invoice chapter by a ticket office in a timely manner (immediately after receiving ticket holders and cashiers - operators of the next set (foot) of the input tickets) is obliged to pass into accounting.

The application of these invoices ensures control over the coincidence of the series and numbers spent by ticketing cashiers and cashiers - layer operators of strict reporting.

In the absence of discrepancies between data in reports and actually represented copies (roots), accounting tickets have the right to accept the submitted documents.

Based on the accounts submitted by the ticket office (in a ticket table), the accounting activities calculates the remuneration of each agent on the basis of an act of acceptance of agency services compiled by the senior sales manager who entered the senior sales manager, Deputy General Director - Marketing Director, the head of the ticket provider and the main Accountant.

3.3. The procedure for the write-off and destroying forms of strict reporting

The decision of the Director-General of the SCFO is appointed by the Commission on the write-off of sold copies of entrance tickets (roots) confirming the amounts of cash adopted (including using payment cards) and non-sold (returned), spoiled, renewed entry tickets (hereinafter referred to as the Commission).

The head of the ticket office and the leading issues of ticket economy accountant are issued and present the commission of the following set of documents:

3.3.1. The main ticket office (ticket table), in accordance with paragraph 4.4 of the methodological instructions, provides a report containing data on series and rooms, quantities and reasons to write off copies (roots) sold entry tickets and non-soldered (returned) entrance tickets, spoiled, renewed tickets forms according to the form established by this Regulation (Appendix 4) for the period from the date of the compilation of the relevant previous act of write-off to the date established by the Commission;

3.3.2. Accounting Represents copies of the consolidated and approved reports of Tickets on the Mental Form Measures (Appendix 3), for the period from the date of the compilation of the relevant previous act of write-off of strict reporting forms to the date established by the Date Commission.

The Commission verifies the compliance of the amount spent over the period of the ticket forms specified in the CCSU (Appendix 4), the number of intended, returned, spoiled and reprinted tickets specified in the consolidated reports on past measures.

In case of compliance with the data, the Commission is an act to write-off and then acts according to section IV methodical instructions.

Section 4. Agents and representatives of legal entities purchasing entrance tickets on non-cash payments

4.1. Agents that provide services for the implementation of entrance tickets to the ADMENTS OF SCFE on the basis and conditions of prisoners of the Agency Contracts, in order to execute these agency contracts, receive entrance tickets to events or ticket quotas on the Main Tax

the basis of the registered office of the SCFO Application with deferment of the value of the cost received for the further implementation of entrance tickets.

According to the results of the implementation of entrance tickets, the agents are obliged to go to the main ticket office (ticket table) unrealized tickets, and in the accounting department of SPFO (in cash or by transferring to the current account) reversed funds, in the manner and deadlines provided for in the relevant Agency Agreement and this Regulation.

4.2. The procedure for the interaction of agents with the main ticket office (ticket table):

4.2.1. The agent is an application for receiving a set of entrance tickets for set-form events (Appendix 9, then on the text - application);

4.2.2. The application must contain specific information on the number and price categories, numbers of the series and the places needed to be obtained for the implementation of entrance tickets to specific events;

4.2.3. The cashier duty officer is obliged to quickly process each application and choose the available tickets (available for sale) input tickets, corresponding to the application, print entrance tickets on the basis of an application and issue a set of entrance tickets;

4.2.4. The issuance of entrance ticket agents is issued on the invoice on the set form (Appendix 5), after which the entrance tickets are considered to be accepted by the agent under its material responsibility;

4.2.5. When transferring entrance tickets to agents, the cashier duty officer is obliged to tear off copies of the input tickets (roots) and systematize them in the manner defined by the methodological instructions for the subsequent application to the consolidated report for each event before the accounting department established by this Regulation (Annex 3);

4.2.6. Unrealized entrance tickets Agent is obliged to return to the main ticket office (ticket table) on time set by the terms of the agency contract, as a rule, in September - May: per day before the relevant event; In the period of June - August (high resort season) no later than until 15:00 in the afternoon, which announced the event.

Not returned input tickets are considered to be sold, the agent is obliged to pay for their nominal value.

The return of entrance tickets is issued by the invoice in the form provided by this Regulation (Appendix 5). Overheads for refund are made up with an agent together with a cashier on duty officer.

According to a single copy of the invoices to return and on the issuance of entrance tickets, it is saved on the hands of the agent and in the main ticket office (ticket table) for the subsequent application to the consolidated report on the event before the accounting form (Appendix 3).

The cashier duty officer is immediately (within one hour after receiving non-sold (risen) tickets, it is obliged to introduce information about returned to the free sale of tickets.

4.3. The procedure for the interaction of representatives of legal entities - organizations with the main ticket office (ticket table).

4.3.1. Organizations wishing to acquire input tickets to events on non-cash payments are applying for the purchase of entrance tickets in the form of an arbitrary letter on the branded form (hereinafter referred to as a letter);

4.3.2. The entrance tickets declared to acquire on non-cash payments are booked in the cashier system - the operator on the basis of the enforced by the Director General or the person, its officially replacing, letters and free sale are not allowed;

In addition to mandatory inventories of strict reporting forms, it is necessary to carry out sudden control checks for their presence, the correctness of filling and use within the deadlines established by the management of the institution. On cases of identified discrepancies or shortage of shabla strict reporting, the chief accountant must immediately report to the head of the institution to take action. Make it needed in writing. Copies of receipts, forms of strict reporting forms, confirming the amounts of cash adopted, should be kept in the institution in a packed form in the archive or in the warehouse for five years. Accounting for tickets with tickets The main source of income of theatrical organizations is the fees from the sale of tickets for performances.

Features of tax and accounting in cultural institutions

Issued from a warehouse tickets:

DT 240101272 "Spending MH"
CT 210506440 "Reducing the cost of other MW".

Simultaneously with this wiring, there are writings of tickets from the account 03/1 "Tickets in stock" to account 03/2 "Tickets for accountable persons". Analytical accounting of tickets The main register of the analytical accounting of tickets is the book for accounting for shades of strict reporting. The book is drawn up in accordance with the rules of accounting: sheets are numbered, they are put on, on the last page there is an inscription on the number of sheets in this book, certified by the seal and signature of the head.

Ticket sales: Documentary and reflection on accounts Registered tickets are transmitted to the ticket office for their subsequent implementation. The transfer of them is made up of the invoice, and with the authorized sales contract conclude a contract for full liability.

Ticket farming. Organization of accounting and taxation

Attention

We will not disassemble the whole form of this document, we will see only the features that you need to know, reflecting the e-ticket in the advance report. First, if the organization bought a ticket at his own expense, and then issued his employee, the reserved ticket will be reflected as an advance in the advanced / override unit. Those. There will be the cost of the issued ticket with VAT, and if the money was still issued, then they are also.

Secondly, the information on the ticket used for travel is reflected on the 2nd page of the advance report. There is a date and number of the electronic ticket, the difference between the flow rate (in our case, this is a ticket for a specific route) and also indicates the amount of expenses. 7. Accounting electronic tickets with an example reflecting the electronic ticket in the advance report, we smoothly go to the preparation of accounting postings.

Accounting for ticket spending

Info

The Ministry of Culture of the Russian Federation with a letter dated 13.04.2000 N 01-67 / 16-21 to the institutions of culture and art brought coordinated with the Ministry of Finance methodical instructions on the procedure for accounting, storing and destroying the forms of strict reporting by organizations and institutions of the Ministry of Culture of the Ministry of Culture of Russia (hereinafter - guidelines). Approved in accordance with Order No. 20n and the provision N 171 forms of strict reporting are printed by a typographical way with the designation of the series and the sequence number. As a rule, stationary theaters make sets of tickets by the number of seats in the auditorium.

In addition, the forms can be made independently, for example, on a computer. However, it is necessary to comply with the numbering and apply a special autonumberment program that excludes the possibility of repetition of the number.

Ticket Accounting in Culture Institution: Rules, Requirements, Recommendations

Important

If the costumes serve less than 12 months, then they are taken into account as material reserves in the account 010506000. Costumes in the composition of the main funds have some features that depend on their value. Items worth up to 1000 rubles are charged to depreciation immediately when passing them into operation:

DT 040101271 "Expenses for depreciation of fixed assets and NMA"
CT 010109410 "Reducing the value of fixed assets".

If the cost of the costume is ranging from 1000 to 10,000 rubles, then at the transfer of them to operation on them is accrued 100% wear.

Costumes, as objects of fixed assets, are accepted at the initial cost. If they cost more than 10,000 rubles, then wear is accrued monthly in a linear way.

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

VAT from the cost of the ticket debit 68 - Credit 19 - in the amount of 750 rubles. - VAT on the ticket is accepted for deduction 8. Accounting of tickets when buying an employee If an employee acquires electronic tickets on its own, then the accounting of electronic tickets will look like, because In fact, only wiring remains associated with the advance report. Yes, and do not forget to give an advance employee to a business trip.

He is not obliged to go on a trip at his own expense! Example (continued) Suppose that the return ticket for the route Novosibirsk-Moscow employee LLC "Seika" Vorobiev V.V. Acquires independently. For these purposes, he is issued an advance from the cashier in the amount of 11,000 rubles before the trip. Debit 71 - Credit 50 - in the amount of 11,000 rubles. - an advance payment for travel expenses to a compiled advance report The employee attached a route / receipt and a boarding pass.
Ticket price amounted to 7920 rubles, incl. VAT 720 rub.

Accounting for ticket sales

Positions N 329. At the moment, the economic activity of the theater is regulated by the only legislative document - the "Fundamentals of the legislation of the Russian Federation on culture" N 3612-1 of 09.10.1992 as amended. 2005 Blanks of Tickets Organization and institutions providing services in the field of culture and art carry out settlements with the population without the use of cash registers, however, subject to the issuance of relevant forms of strict reporting equivalent to cash checks and approved by the procedure for accounting, storage and destruction approved Strict reporting forms. This is stated in the Decree of the Government of the Russian Federation of 31.03.2005 No. 171 "On approval of the Regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers" (hereinafter referred to as the position N 171).

Accounting for selling tickets

Moscow dated January 10, 2008 No. 19-11 / 603, which states that "when providing an airport company for the transportation of passengers, decorated in flights, invoices are not discharged. Also, the air transport company does not discharge the invoices and in the event of tickets to the population (including legal entities for their employees) through other organizations (agencies), with which the agency contracts have been concluded. The tax legislation does not provide for the establishment of invoices of the airport company in the implementation of airline tickets to the population (legal entities for their staff), including through the agencies (organizations), with which the air transport company has concluded agency contracts.
The ticket form, on the basis of position N 171, must contain the following mandatory details: - information about the approval of the form of the form; - Name, six-digit number and series; - form code for a form on the All-Russian Classifier of Management Documentation; - the name and code of the organization issued a form in the All-Russian Classifier of Enterprises and Organizations; - taxpayer identification number; - type of service; - unit of measurement of the provision of services; - cost in monetary terms; - date of the calculation; - the name of the post, surname, first name and patronymic of the person responsible for performing the operation and the correctness of its design, a place for personal signature, the press (stamp) of the organization (paragraph 5 of the position N 171).
A summary report on the sale of strict reporting forms for each spectrum, a concert, a submission should be drawn up on the basis of data on the registration of strict reporting forms, invoicing on their vacation for the implementation, invalid to return non-soldered strict reporting blanks. The consolidated report should be included in the institution accounting for inspection and processing no later than the next day after the performance, concert, presentation when conducting them in the hospital. To this report should be applied to the roots of the shaft of the strict reporting of the used kit in a dumbfounded form. Recognition of revenue of the current reporting period from the implementation of the strict reporting forms is issued at the price of the implementation of the record: Debit accounts 2 401 04 130 "Incomes of future periods from market sales of finished products, works, services" Credit Credit 2 401 01 130 "Revenues from market sales of finished products, works, services.

"Budget Accounting", 2009, N 8

On the characteristics of the budget accounting of tickets, subscriptions, excursion vouchers by theatrical and entertainment institutions, concert organizations, teams of philharmonic, circus enterprises, zoos, museums, parks (gardens) of culture and recreation will tell ie Volodina, Honored Economist of the Russian Federation, Member of the Methodological Council under the Ministry of Culture and Mass Communications.

Organizations and institutions providing services in the field of culture and art in accordance with Art. 2 of the Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards", as well as a decree of the Government of the Russian Federation of May 6, 2008 N 359 "On The procedure for carrying out cash payments and (or) settlements using payment cards without the use of cash registers "(hereinafter referred to as N 359) carry out calculations without the use of cash registers in the case of providing services to the population, subject to the issuance of relevant strict reporting forms, equated to cash checks and approved procedure for accounting, storing and destroying strict reporting blanks.

Forms forms and their details

Forms of ticket forms, a subscription and excursion trips were approved by order of the Ministry of Finance of Russia dated December 17, 2008 N 257 "On approval of strict reporting forms" (hereinafter referred to as the order No. 257).

Subscription Ticket Excursion Travel

To the form of strict reporting, used in the provision of services by cultural organizations, belong:

ticket;
subscription;
excursion trips.

Each of these documents must contain the following details:

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

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

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

d) the taxpayer identification number assigned to the agency (organization) of culture issuing a document;

e) type of service;

e) the cost of the service in monetary terms;

g) other details that characterize the specifics of the services provided that are entitled to supplement the document institution (organization) of culture.

Production of blanks

Approved by Ordering N 257 forms of strict reporting of the institution can be printed in the printing house with the designation of the series and the sequence number, as well as make independently with the help of the available technical means (personal computers, etc.) with the numbering of the numbering and the use of a special autonumberment program, excluding The ability to repeat the number.

In accordance with paragraph 12 of the provisions N 359, institutions at the request of the tax authorities are required to submit information from automated systems on issued documents. Methods for the formation of documents forms through automated systems depend on the specific system used in this institution.

Since in position N 359, we are not talking about a printing device, but a system that provides protection against unauthorized access, fixation, storing information about the document forms, which meets the requirements for cash register in this part, a regular computer for forming forms Strict reporting is used can not be. This is the opinion of the Ministry of Finance of Russia, which is stated in letters of February 3, 2009 N 03-01-15 / 1-43 and dated November 7, 2008 N 03-01-15 / 11-353.

Studying a series and numbers on the form of a document made by the typographical way is carried out by the manufacturer of the forms. Duplication of the series and numbers on the document form blank is not allowed, with the exception of the series and the numbers applied to the disruptive parts of the document form.

The document form made by the typographic method must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation). This is stated in paragraph 4 of the provisions N 359, the letter of the Ministry of Finance of Russia of February 3, 2009 N 03-01-15 / 1-42.

Decoration of tickets, subscriptions and excursion vouchers, determining the nature and content of the necessary information on them, as well as their technical editing are manufactured by the institution of culture and art on their own.

Budget accounting

From January 1, 2009, the instructions on the application of the budget classification were entered into force, approved by the Order of the Ministry of Finance of Russia dated December 25, 2008 N 145n. In accordance with them, the costs of paying contracts for the manufacture and acquisition of bilanic products (including the forms of strict reporting, primary accounting documents, budget accounting registers and reporting, etc.) should be attributed to the stand of 226 "Other works, services". Consequently, the costs of making the forms of strict reporting of cultural institutions (organizations) approved by the order are also related to the stand of 226 "Other works, services".

The costs of paying contracts for the manufacture of posters, posters, programs of performances, contracts for the creation of suits and scenography sketches should also be attributed to the stand of 226 "Other works, services".

The management of the institution should provide strict monitoring of safety and proper accounting of balance sheets of strict reporting.

Responsibility for storing tickets and subscriptions in accordance with the current legislation is the head of the institution, as well as its other employees under the written director of the head.

Strict reporting forms stored in officials are inspected simultaneously with the audit of funds in the cashier in accordance with the procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia of September 22, 1993 N 40.

Unrealized tickets, subscriptions and sightseeing trips are written off and destroyed in the order and deadlines established for strict reporting forms approved by order of the head of the institution. Copies of receipts, forms of strict reporting forms, confirming the amounts of cash adopted, should be kept in a packed form institution in the archive or in stock for 5 years<1>.

<1> For the storage time of documents, see the article "Destruction of Documents" No. 3/2009, p. 60.

The write-off of tickets seized from the conversion and subscriptions is made on the basis of an act compiled by the Commission and approved by the head of the organization. At the same time, documents (acts) of destruction are attached to this act.

Accounting of tickets, subscriptions and excursion vouchers in accordance with the Instruction on Budget Accounting, approved by the Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as the N 148H instruction) is implemented as follows.

Primary revenue accounting documents from showing performances, concert and other cultural and educational activities (including fees from tickets and subscriptions) are the shame of strict reporting, on the basis of which the calculation with visitors to the cultural and art factories without the use of cash registers .

Reception made in the printing house forms of strict reporting is made on the invoice and account in the printing house representative of the customer by proxy.

When receiving manufactured forms of strict reporting, a complete check is performed, the actual number and series are merged, numbers according to the data specified in the overhead (receipts, etc.).

Obtaining forms of strict reporting from the printing house is reflected by the culture institution at the price of making a record:

Debit 2 401 01 226

"Expenses on other work, services"

Credit 2 302 09 730

"Increase payable debt on other work, services",

with the simultaneous reflection on the off-balance account 03 "Strict Reporting Blanks".

Payment for the forms is reflected in the record:

Debit 2 302 09 830

"Reducing payables for paying other works, services"

Credit 2 201 01 610

"Departure of cash institutions with accounts."

Analytical accounting of strict reporting forms is conducted in the book of strict reporting books (f. 0504045) by types, series and numbers, as well as on places of their storage, indicating the date of receipt of (issuing) forms of strict reporting, quantity and cost. Based on the data on the arrival and consumption of strict reporting, the balance at the end of the period is displayed. In accordance with the instructions N 148N BSO, take into account on the off-balance account 03 "Strict Reporting Blanks" in the conditional assessment: one form - 1 rub.

03-1 "Strict reporting forms in stock";

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

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

03-4 "Strict reporting forms unrealized and to be destroyed."

Enrolled in the warehouse forms of strict reporting are recorded at the cost of making on the booth-balanced account 03-1 "Forms of strict reporting in stock".

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

The issuance of tickets, subscriptions from a warehouse is issued by the requirement-invoice (F. 0315006), signed by the head of the organization or his deputy and chief accountant, and is made on receipt on this requirement of a person who receives a strict reporting form.

The person responsible for the implementation of strict reporting forms gives registered forms to the ticket office cashier, abnormal authorized, theatrical cash desks for registration.

The requirement is discharged in two copies: one is issued together with the form of strict reporting, the second is transmitted to the accounting department of the institution.

Stagging and registered shades of strict reporting when transferring to implementation are debited by the price of manufacturing from the booth-balanced account 03-2 "Forms of strict reporting in the account". At the same time, it is recorded on the off-balance account 03-3 "Forms of Strict Reporting on Implementation".

Unfoliated authorized for the implementation of strict reporting forms and tetal cashiers of the institutions are obliged on time set by the order of the head of the institution, to pass on the establishment of the institution or transfer money to the institution to be paid for the funds to implemented.

Not returned to the timely forms of strict reporting are considered to be sold, and theatrical ticket office or an abnormal authorized paying their nominal value.

Officials are reported for the obtained and used assembly of strict reporting to the roots of receipts, copies of the cash statements and cash reports on breakdown tickets on the day of revenue.

Reports of officials serve as the basis for recovery of revenues at the parish order.

A summary report on the sale of strict reporting forms should be included in the institution accounting department for inspection and processing no later than the next day after the performance, concert, presentation during hospital. To this report should be applied to the roots of the shaft of the strict reporting of the used kit in a dumbfounded form.

Accrual of income from the implementation of services provided by the institution of culture is reflected by the following entry:

Debit 2 205 03 560

Credit 2 401 01 130

Receipt of revenue from the sale of tickets and other strict reporting blanks is reflected in the record:

Debit 2 201 01 510, 2 201 04 510

"The receipt of funds of the institution for accounts", "receipts to the cashier"

Credit 2 205 03 660

At the same time, the forms of strict reporting from the off-balance account 03-3 "Forms of strict reporting on the implementation" are being written off.

The refund of unrealized tickets is drawn up by the invoice and is reflected at the price of the implementation by the recording method "Red Storn":

Debit 2 205 03 560

"An increase in receivables for income from the provision of paid services"

Credit account 2 401 01 130

"Revenues from the provision of paid services."

Correction of the "Red Storn" manner is issued by reference (f. 0504833), which makes a link to the number and date of the rechargeable log of operations, a document, justifying the correction.

The refund of unrealized forms of strict reporting is reflected by writing off from the off-balance account 03-3 "Forms of strict reporting on implementations" and a record on the off-balance account 03-4 "Blanks of strict reporting unrealized and to be destroyed."

Unrealized forms of strict reporting are written off from the off-balance account 03-4 "Blanks of strict reporting unrealized and subject to destruction" on the basis of an act on the write-off of the forms of strict reporting (f. 0504816) and on time set by order of the head of the institution are destroyed.

Strict reporting forms stored in officials are inspected simultaneously with the fund audit at the checkout in accordance with the established procedure.

In addition to compulsory, according to the current legislation, the inventory of strict reporting forms is necessary within the deadlines established by the management of the institution, to carry out sudden control checks of their presence, as well as the correctness of filling and use.

On cases of identified discrepancies or shortage of shablats strict reporting, the chief accountant must immediately report in writing to the head of the institution to take action.

When applying an electronic form of implementation of strict reporting forms for the amount of implementation, an entry is recorded:

Debit 2 205 03 560

"An increase in receivables for income from the provision of paid services"

Credit 2 401 01 130

"Revenues from the provision of paid services."

Receipt of revenue from the implementation of strict reporting blanks is reflected in the record:

Debit 2 201 01 51 0, 2 201 04 510

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

Credit 2 205 03 660

"Reducing receivables for income from the provision of paid services."

Tax account

In accordance with PP. 20 p. 2 Art. 149 of the Tax Code is not subject to VAT (exempt from taxation) The implementation of services provided by cultural institutions and art. These include the implementation of entrance tickets and subscriptions to visit theatrical and entertainment, cultural and educational and entertainment and entertainment events, rides in zoos and parks of culture and recreation, sightseeing tickets and excursion vouchers, the form of which is approved in the prescribed manner as a form Strict reporting, as well as the implementation of programs for performances and concerts, catalogs and booklets.

However, the exemption from the obligations of the VAT payer does not allow the establishment of the culture of the right not to compile invoices and do not lead books for shopping and sales. According to paragraph 3 of Art. 169 Tax Code The taxpayer is obliged to draw up an invoice, conduct accounting journals received and invoices, books of purchases and sales when performing operations recognized as an object of taxation, including those liberated from taxation in accordance with Art. 149 of the Tax Code, as well as in other situations defined in the prescribed manner.

If the sale of goods (works, services) is not subject to the taxation of VAT, and also if the payer is exempted from the payment of this tax in accordance with Art. 145 of the Tax Code, invoices are exhibited without the allocation of taxes (clause 5 of Article 168 of the Tax Code of the Russian Federation). At the same time, the corresponding entry is made on these documents or is set by the "without VAT Tax" stamp.

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

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

Those. Waiter

Honored economist

Russian Federation,

member of Methodological Council

under the Ministry of Culture

and mass communications

To visit a particular cultural or entertainment event, you need to buy an entrance ticket. From a civil legal point of view, this document is a fee on a fee

To visit a particular cultural or entertainment event, you need to buy an entrance ticket.

From a civil legal point of view, this document is a fee contract for a fee basis.

↯ Attention! New samples are available for download :,

Today, the sale of tickets in the institution of culture is carried out in different ways, among which the realization is most popular with the help of modern technologies.

Features of the organization of the sale of entrance tickets via the Internet

The use of innovative technologies in order to solve the issue of implementation significantly increases the amount of paid services provided. Therefore, cultural organizations and government agencies offer to intensify the sale online.

A few years ago, a resolution No. 408-PP was adopted, in which attention was focused on the need to modernize the material and technical base and the use of innovative technologies.

This will help increase the amount of ticket sales. If the theater or the museum is currently selling them through the cashier, using ticket books, then they can still organize this service online.

To this end, you can contact other organizations providing a large number of similar services from our sites. However, the optimal option will be the creation of its own.

The electronic ticket has the same meaning as the paper option. He carries the amount of information that confirms the right of the owner to visit the cultural event in a certain cultural institution at the specified time. Any citizen or organization can purchase such a ticket. It is done quite simple. To do this, make a number of actions:

visit the official website of the cultural organization;
order a ticket by filling out a special form for this.

If a ticket is bought by a citizen, then when filling out the form, surname, name, patronymic, and passport data are indicated. For Yurlitz, the following information is obligatory:

The cultural organization is entitled to make several additional lines in the order form in which important information is important for it.

Some of the institutions offer users to designate a way to purchase a ticket. Pay cost can be in cash or by banknola. If the user uses cashless pay, then the money is transferred to the account of the culture institution.

Sometimes, together with the sale of entrance tickets, additional services are offered, such as booking, delivery and others. They can be carried out both on the paid and implanatory basis. This, as a rule, depends on the conditions that are enshrined in accounting policies.

Basically online are carried out by the cultural organizations themselves. However, some of them often resort to services of other institutions, transmitting this function to outsourcing.

How to keep recordings in the cultural institution

How to reflect the accounting of entrance tickets in accounting? The answer to this question will consider below. If we talk about the accounting policy of a cultural organization, then it is usually agreed with the founder. Most often in it is a requirement for taking tickets on the cost of their acquisition. To implement their analytical accounting, the book of strict reporting books is used. It indicates such data as:

Also, the bookbook should also be responsible for other requirements. For example, it must be numbered and refer to it, which in itself eliminates any opportunity to correct or change any data.

The movement of the simplicity of strict reporting inside the organization reflects on an off-balance account 03. The basis for this is primary documents, and another change in the responsible or storage location. If the tickets are eliminated or transferred to another organization responsible for issuing them, then it is mandatory to issue an act of acceptance and transmission.

If it comes to state-owned, budget and autonomous cultural organizations, then when carrying out their accounting, receiving ticket books is reflected in the debit of the off-balance account 03-1. The transfer of tickets to the report is reflected in the debit of the off-balance account 03-2 and the loan of the off-balance account 03-1.

The table below shows how to reflect in accounting for the sale of entrance tickets through the cashier:

Today, many cultural institutions organize the sale of tickets over the Internet or, using bank cards for this. However, at the same time they expose themselves with a certain risk.

Two years ago, it was decided to include organizations that implement tickets only on non-cash, attributed to the category of sellers who do not provide users with the right to choose. Indeed, in this case, buyers are offered the only method of calculation, which is a violation for which penalties are provided.

Having a response to the question of how to record tickets in the cultural institution, the organization remains only to perform all the requirements. And then no fines will have to pay.

Taxation VAT implementation of entrance tickets

If the form of entrance tickets and subscriptions is approved by the legislation as a form of strict reporting, then their implementation is not subject to VAT.

To confirm the legality of privileges for the taxation of tickets and subscriptions, the organization must submit documents confirming the fact of its belonging to cultural and art agencies. Such a confirmation may be the assignment of code in OKVED.

Thus, the grounds for the release of the implementation of entrance tickets and subscriptions from VAT attachment are:

compliance of the form of these documents for forming strict reporting;
affiliation of organizations implementing tickets to cultural and art institutions, which are assigned OKVED code.

Since many cultural institutions implement entrance tickets to events with the help of modern technologies, the question arises whether the use of exemption from VAT electronic tickets is possible.

In position No. 359 it is indicated that the shades of strict reporting can be made by both the typographical method and using the automated system. And therefore, their implementation through Internet resources is carried out on legal grounds, which is confirmed by regulatory acts on the use of cash registers.

A cultural organization carrying out online ticket sales has the full right to liberation from. The main condition at the same time is the compliance of electronic tickets with the requirements that are installed for the shaft of strict reporting.

However, the establishment of culture necessarily should take into account that the buyer should be given the opportunity to receive a ticket in the form of BSO instead of an electronic ticket. The optimal option in this case is the print of forms at the entrance to the territory of the institution or in the institution itself.