What does the letter "A" on the envelope mean? Issuance of a report for the purchase of stamped envelopes Postal stamped envelopes with the letter a.

Issuance of reports for the purchase of stamped envelopes - This is one of the aspects of the enterprise’s activities. In our article we will look in detail at how this process is carried out.

Carrying out postage expenses in the organization

Most organizations encounter the postal service in their activities - sometimes they need to send a parcel or letter, receive mail from counterparties, send reports “by registered mail with notification”. There are several ways to do this:

• Go directly to the contact point and there pack everything in boxes, seal it in an envelope and give it to the post office workers. The method has the right to life in the case, for example, when you need to send a parcel. But if you need to return, say, second copies of documents to your counterparties, of which there may be many, then this option will be inconvenient.
• Buy ready-made envelopes with stamps, prepare everything for sending in the office and drop the sealed envelopes into the nearest mailbox.

As a rule, organizations find it convenient when stamped envelopes are stored in the office and can be used upon request. This is where the services of accountable persons are required.

The process of purchasing stamped envelopes through reporting

Office employees, such as a secretary or courier, are usually involved in purchasing envelopes. What is needed for this:

• internal regulations of the organization on extradition cash under the report, in which it is advisable to indicate the timing of the disbursement of funds, a list of persons entitled to receive money under the report;
• application from an employee for the issuance of funds with an executive visa.

If the employee does not have any outstanding debts, the cashier will issue the requested amount. Current management regulations cash transactions dated 03/11/2014 No. 3210-U prohibits the issuance of new accountable amounts for unclosed advances.

By the way, you can find out how to correctly withhold unconfirmed amounts from an accountable person in our material.

After purchasing the envelopes, the employee submits an advance report, with financial documents attached to it. Next comes mutual settlements - either the return of the unused amount to the cash desk, or the reimbursement of expenses incurred by the employee at the expense of his personal funds.

Let us dwell in more detail on the reflection of expenses for such an advance report in the accounts accounting.

Accounting for funds spent on the purchase of stamped envelopes

It should be noted that stamps and envelopes are different types of documents for accounting: if envelopes are materials, then stamps, in accordance with the instructions for using the chart of accounts, are considered financial documents and must be accounted for separately. At the same time, we note that envelopes with stamps already affixed also become financial documents.

Example

The Rosa company purchased, through employee Ivanova I.A., 100 stamped envelopes for 12 rubles. every. The employee attached a receipt for sending postal messages to the advance report - 20 envelopes with stamps were spent. The accountant will document these transactions as follows:

• Dt 71.1 “Settlements with accountable persons” Kt 50.01 “Cash desk” - 1200 rubles. — issued as a report for the purchase of postal envelopes;
• Dt 50.03 “Cash documents” Kt71.1 - 1200 rub. — reflects the cost of financial documents received by the organization;
• Dt 26 " General expenses"(or 44 "Sales expenses") Kt 50.03 - 240 rub. — the cost of financial documents is written off as expenses.

If envelopes and stamps are purchased separately, the wiring will change slightly.

Then in the above example we will take into account that envelopes cost 8 rubles each, and stamps cost 4 rubles each. and according to the mail receipt were purchased separately.

And the wiring will be like this:

• Dt 71.1 Kt 50.01 - 1,200 rub. — issued as a report for the purchase of envelopes and stamps;
• Dt 50.03 Kt 71.1 — 400 rub. — purchased brands are taken into account;
• Dt 10 Kt 71.1 - 800 rub. — envelopes are taken into account;
• Dt 26 (44) Kt 50.03 — 80 rub. (4 × 20) - the cost of spent stamps is written off;
• Dt 26 (44) Kt 10 — 160 rub. (8 × 20) - the cost of envelopes is written off.

You can find a complete list of possible entries for imprest amounts in our article.

By the way, in post offices to confirm payment for services they issue receipts - forms strict reporting, which is an additional justification for accepting the expense for accounting. In tax accounting, the costs of postal services can be taken into account when calculating income tax as other expenses associated with production and sales, on the basis of subclause. 25 clause 1 art. 264 NK. The legislator does not establish any standards for these types of services. Consequently, expenses for business correspondence are taken into account in full.

Results

The purchase of marked envelopes is a current activity of the company, which simplifies the relationship with counterparties and inspection authorities. It is always easier to prepare all the documents for shipping in the office than to do this at the post office.

You can find it. Our material will help with this.

Are envelopes monetary documents?

Based on the analysis of the norms of paragraph 107 of the Instructions for budget accounting, which was approved by order of the Ministry of Finance of Russia dated December 30, 2009 No. 148n, marked envelopes should be taken into account as part of monetary documents(although only brands are directly named in this regulatory act). Therefore, envelopes with stamps affixed to them should only be kept at the institution’s cash desk.

Features of cash transactions

Any movement of marked envelopes is reflected in the institution's Cash Book (f. 0504514). The basis for making entries in it are cash orders: receipts (f. 0310001) are used when envelopes are received at the cash desk and expenses (f. 0310002) are used when issuing them from the cash register. Cash orders are marked “Stock” and registered in the Income and Expenditure Logbook cash documents(f. 0310003) separately from transactions with other funds.

Purchased stamped envelopes are accepted under report cashier(including on the basis of an invoice received from communication institutions).

Accounting for transactions with monetary documents is kept on separate sheets of the Cash Book (separately from transactions with cash). However, a single end-to-end and consistent numbering sheets are saved.

Note that in accordance with the letter of the Central Bank of the Russian Federation dated August 28, 2007 No. 29-1-1-10/3669, the cashier of the institution requires the cashier of the institution to daily display the balance of cash in the cash register in the Cash Book and submit a cashier’s report to the accounting department. The letter from the Bank of Russia says nothing about monetary documents. Therefore, it can be assumed that in the absence of movement of monetary documents remainder It is not necessary to withdraw them daily to the cashier of the institution.

Please note that analytical accounting is carried out by type of marked envelopes and their cost in the Funds and Settlements Accounting Card (f. 0504051). In this case, operations on the movement of marked envelopes are reflected in the Journal for other operations.

Accounting records

Expenses associated with the purchase of marked envelopes are reflected under subsection 221 “ Services communications" (Instructions on the procedure for using budget classification RF, approved by order of the Ministry of Finance of Russia dated December 25, 2008 No. 145n). The envelopes themselves are accounted for in account 201 05 000 “Cash documents”.
Transactions with marked envelopes are reflected in the following entries:

Paid by bank transfer cost of stamped envelopes before delivery (within budgetary activities)*
The cost of stamped envelopes was paid by bank transfer before delivery (within the scope of delivery) income activities)*	"Increase accounts receivable on advances issued for communication services"	“Disposal of institution funds from accounts”

An employee of a government agency working in structural unit in the region and who is responsible for stamps and marked envelopes is dismissed. Is it possible to transfer stamps from the account of a resigning employee to the account of another employee, bypassing the stock office? Is correspondence possible between Dt 208.21 and Kt208.21? What document can be used to document the transfer?

Answer

Stamps and marked envelopes are accounted for as part of monetary documents in account 201.35.

Transfer to each other accountable amounts employees cannot, this is not provided for by law.

The employee who has stamps and marked envelopes under his account must report on the spent stamps and envelopes and hand over the balance to the cash register using a cash receipt order (marked - Stock). And, the employee who will receive the report writes an application for the issuance of these stamps and marked envelopes, and on the basis of the cash receipt order (marked - Stock) you issue the issue from the cash register.

Rationale

1. From the recommendation Natalia Guseva, Director of the Education Center and internal control institute additional vocational education"International financial center", State Advisor of the Russian Federation, 2nd class, Ph.D. n.

How to record the receipt and disposal of cash documents in accounting

Keep monetary documents at the institution’s cash desk and record them in account 201.35 “Cash documents.” Such documents, in particular, include: paid coupons for gasoline and oils, food, paid vouchers to sanatoriums, received notifications for postal transfers, postage stamps, etc. This is stated in paragraph 169 of the Instructions to the Unified Chart of Accounts No. 157n.

Receive and issue cash documents using incoming cash orders (f. 0310001) and outgoing cash orders (f. 0310002) indicating the “Stock” entry on them. Keep records of transactions with monetary documents on separate sheets of the cash book, also indicating the entry “Stock” on them (f. 0504514). In this case, form the total indicators of transactions for the day and the balance indicators at the end of the day for cash and for monetary documents separately.

Maintain analytical accounting of transactions with monetary documents according to their types in the card for recording funds and settlements (f. 0504051).

Keep records of account transactions in the journal for other transactions (f. 0504071) based on the documents attached to the cashier’s reports.

This procedure is established by paragraphs 170-172 of the Instructions to the Unified Chart of Accounts No. 157n, Methodical instructions, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

Sergei Razgulin, Actual State Advisor of the Russian Federation, 3rd class

Stanislava Bychkova, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia

How to record the purchase of envelopes in accounting

The answer to this question depends on what kind of envelopes the institution purchases - marked or unmarked.

In accounting, count stamped envelopes for sending postal items as part of monetary documents in account 201.35 “Cash Documents” (clause 169 of the Instructions to the Unified Chart of Accounts No. 157n). Receive and issue marked envelopes using an incoming cash order (f. 0310001) and an outgoing cash order (f. 0310002) indicating the entry “Stock” on them (clause 170 of the Instructions to the Unified Chart of Accounts No. 157n).

Advice: To report on the use of marked envelopes, the accountant, together with the advance report (f. 0504505), can submit a register of marked envelopes. This document will confirm to whom, to what address and why the letter is sent.

Since there is no unified form of the document, it can be drawn up in any form and approved in accounting policy institutions.

If an institution purchases unmarked envelopes, the procedure for recording them in accounting depends on the purpose of the acquisition.

Unmarked envelopes purchased for employee award events should be recorded in off-balance sheet account 07 “Awards, prizes, cups and valuable gifts, souvenirs” by financially responsible persons and storage locations. Account the envelopes in this account at the cost of acquisition. This is stated in paragraphs 345-346 of the Instructions to the Unified Chart of Accounts No. 157n.

Unmarked envelopes purchased for the current activities of the institution (except for envelopes purchased for rewarding employees) are reflected as part of inventories in account 105.06 “Other” inventories"(clause 118 of the Instructions to the Unified Chart of Accounts No. 157n). Read more.

Pay the costs of purchasing envelopes according to element of expense type 244 “Other purchase of goods, works and services to meet state (municipal) needs.” And in accounting, expenses need to be distributed according to following codes KOSGU:

• purchase of marked envelopes - subarticle KOSGU 221 “Communication Services”;
• purchase of unmarked envelopes for employee award events - article KOSGU 290 “Other expenses”;
• purchase of unmarked envelopes in other cases - article KOSGU 340 “Increase in the cost of inventories.”

This order follows from sections III and V instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

The procedure for recording the purchase of envelopes in accounting depends on the type of institution.

In the accounting of government institutions:

Reflect the purchase and issuance of stamped envelopes with the following entries:

Debit KRB.1.201.35.510 Credit KRB.1.302.21.730
- marked envelopes arrived at the cash register (based on the cash receipt order);

Debit KRB.1.208.21.560 Credit KRB.1.201.35.610
- stamped envelopes for sending postal items were issued from the cash register (based on a cash receipt order).

Reflect the purchase of unmarked envelopes for rewarding employees with the following posting:

Debit KRB.1.401.20.290 Credit KRB.1.302.91.730
- reflects the cost of unmarked envelopes purchased for the employee award event;

Debit KRB.1.302.91.830 Credit KRB.1.304.05.290
- paid for unmarked envelopes purchased for the employee award event;

Increase in off-balance sheet account 07
- envelopes purchased for employee award events are reflected on the balance sheet.

This procedure is established by paragraphs 50, 102 of Instruction No. 162n, Instructions to the Unified Chart of Accounts No. 157n (accounts 201.35, 208.00, 302.00, 304.05, 401.20, off-balance sheet account 07).

2. From the article

Accounting for settlements with accountable persons

The institution’s settlements with accountable persons are reflected in account 208,00,000 “Settlements with accountable persons.”

It is intended to record calculations for amounts of cash and (or) monetary documents issued by the institution for reporting.

In its accounting policy, the institution has the right to establish, as part of the working chart of accounts, an additional grouping of settlements with accountable persons by type of expenses (disposals).

An advance against the report is issued by order of the head of the institution (based on a written application from the recipient).

In particular, the cashier has the right to issue an expense cash order for an accountable amount only on the basis of an application from the employee.

The manager's order, travel certificate and other documents are not suitable for this.

As a rule, money is given to the employee from the cash register, but another option is possible: the amounts are transferred to the employee’s salary card.

The Russian Ministry of Finance and the Federal Treasury issued a letter that allowed government agencies to transfer travel allowances to salary cards employees (letter of the Ministry of Finance of Russia, Federal Treasury dated September 10, 2013 No. 02-03-10/37209, No. 42-7.4-05/5.2-554).

Persons who have received money on account are obliged, no later than three working days after the expiration of the period for which they were issued, to submit a report on the amounts spent to the accounting department of the institution and make a final payment for them.

According to clause 6.3 of Bank of Russia Directive No. 3210-U dated March 11, 2014, accountable amounts cannot be issued to an employee who has not accounted for money previously received.

That is accountable person must draw up an advance report for the previously issued amount, and only after its acceptance can an advance be issued for other needs of the government institution.

As for the period for which funds can be issued to an accountable person, it is not established by law. In accordance with clause 6.3 of the Instructions for conducting cash transactions in the Russian Federation, institutions issue cash on account for business and operating expenses in the amount and for the terms determined by managers. Thus, at the level of legislative normative acts, there is no restriction on the timing of submission advance reports There is no provision for spending funds issued for business expenses. Appropriate deadlines may be set by internal normative act or determined when the manager makes a decision on the specific issue of money.

As practice shows, many do not know what a stamped envelope with the letter “A” is, where it is used, how it is used and why it is so expensive. This article will be devoted to this topic, where all these questions will be discussed in order.

Where are they made and why can’t you buy them there?
Marked envelopes with the letter “A” are standard envelopes made to special order for Russian Post. These envelopes are produced only at the Ryazhskaya Printing Factory and nowhere else. An envelope made at any other enterprise can safely be called contraband!
Since these envelopes are manufactured according to a special order from the Federal State Unitary Enterprise "Russian Post", and the manufacturer is the "Ryazhskaya Printing Factory", it is easy to guess that a special contract was concluded between them, which states that the factory does not have the right to manufacture and sell this product for third parties for many reasons. And in case of violation of this clause, the factory faces: revocation of licenses, termination of the contract (very profitable for the factory), initiation of criminal and administrative proceedings, as well as many different minor troubles.
This is why it is not possible to buy stamped envelopes with the letter “A” at the factory. They can be purchased at different places, but not in the factory.

How to distinguish a marked envelope with the letter “A” from a fake?
Initially, the envelope must be of high quality, free from burrs and uneven edges. The stamp (letter) must be applied typographically (NOT pasted, not erased and clearly readable), the same applies to the rest of the markings with fields: to whom, where, from whom, from, frames for the index, etc.
Envelopes come with or without an artistic design on the left side of the envelope, as well as with a window located in the lower right corner.
All envelopes have watermarks over the entire area with the inscription “RUSSIA POST”; on the stamp behind the letter “A” there are blue waves, and the waves themselves consist of microtext. The inner edges are cut in a specific shaped way. On the right side of the envelope, on the inner edge, there is a black rectangle that is visible in the light and should be located at the very edge, i.e. There should be no empty space between it and the edge of the paper (NOT the edge of the envelope).
Modern envelopes (earlier ones) have a barcode 4601009******, where the first part is the same, and the second differs by batch type. But there are also envelopes without a barcode (later ones).

What does the letter A mean?
The letter on the envelope is the letter designation of the postage mark.
Today (July 2016) the cost of an envelope is 25 rubles, and in January 2016 this envelope cost 21 rubles. Thus, having bought envelopes for 21 rubles in January 2016, you can send it without adding stamps, even if the envelope costs 100 rubles. The letter means that you have already paid for the postage of this envelope! In other words, if there is the letter “A” on the envelope, this means that it does not matter when this envelope was purchased; it can be sent at any time and your letter will reach the recipient.
Such envelopes have been in effect since 1991.

Difference between a stamped envelope and a stamped envelope?
Today, to send a letter weighing 20 grams (3 sheets of letter), you need to stick stamps worth 19 rubles (an alternative), i.e. buy stamps and an envelope, enclose a letter of up to 3 sheets and throw it in the mailbox. A stamped envelope already contains the envelope itself and a stamp, and it is sent in the same way, by throwing it in the mailbox.

In both the first and second cases there are a number of restrictions such as:
- The letter can only be sent within Russia
- Letter weighing up to 20 grams
- The sender will not know that the letter has been received by the recipient unless the recipient lets the sender know about it.
- If the letter exceeds 20 grams, it is necessary to add additional stamps (2.5 rubles for every 20 grams).
- To send a letter abroad, you need to add additional stamps (35 rubles).

Why are they so expensive?
The tariff for sending one simple letter across Russia is set by ROSSVYAZ, this price includes the envelopes themselves, a stamp, and postal services for delivering the letter. Based on this, it turns out total cost for this service, 25 rubles as of July 2016. Therefore, these envelopes cannot be purchased at a price lower than the established one.

By purchasing envelopes second-hand below the established price, you risk being deceived and purchasing a fake that will not reach the addressee, because Marked envelopes are checked for authenticity upon shipment!
The same story applies when purchasing envelopes from legal entities at a price lower than the established one, but there will be consequences for the company that sold you this product.