The work presented was carried out with the aim of providing a Study Guide and / or material that allows the teacher who teaches the subject Budgeted Unit in the Higher Education Centers to prepare the classes, including all the established aspects to be taken into account in accounting for budget operations, as well as providing the student with a bibliography for learning.
This work was developed due to the lack of bibliography to teach this vitally important topic in our current Cuban context.
Finally, conclusions are reached such that in order to teach this subject, a Bibliography is required to help prepare it, and its use is recommended for teaching the content and exercising knowledge.
budget-accounting-study-guideIntroduction
Because our country has a socialist system, its public sector is of considerable size, which is why each year the State is concerned with the best use of the resources assigned to each activity.
It is the responsibility of the Accounting to register the operations that affect the budget in the Budgeted Units and show the behavior of the same.
For lacking a bibliography that facilitates the preparation of the subject Unit or Budgeted Accounting in the Accounting and Finance Career at the Las Tunas University Center and the University Venues and a study guide that allows the student to enrich and strengthen the knowledge taught in class it was necessary to carry out this work.
For the development of our research, the lack of bibliography that limits the teaching and learning of Budgetary Accounting at the Las Tunas University Center and the University Venues is considered a problem, with the teaching-learning process being the object of research.
In order to solve the problem posed, the general objective is to design a Study Guide that contributes to the teaching and learning of Budgetary Accounting at the Las Tunas University Center and University Venues, so the field of action is the Study Guide. Budgetary Accounting.
The specific objectives of our research are:
- Compile bibliography and evaluate the main theoretical aspects related to the topic. Study the elements involved in accounting for budget execution in the Budgeted Units. Design a Study Guide for Budget Accounting.
Hypothesis: if a Study Guide is designed, then it will contribute to the teaching and learning of Budgetary Accounting at the Las Tunas University Center and University Venues.
Different theoretical methods were applied in carrying out the research work:
· Historical-logical: to study the evolution and development of the object of study and promote a logical concatenation of the scientific tasks carried out.
· Abstraction: to understand the object of study, discovering the essential link of knowledge in Budgetary Accounting.
· Analysis - synthesis: to analytically dismember the different edges of the teaching-learning process of Budgetary Accounting. at the Las Tunas University Center and arrive at systematized knowledge, as well as analyze the different theoretical concepts to prepare the Study Guide.
In addition, empirical methods such as observation, interviews and document review were used.
Development
- The Budgeted Units.
1.1 Accounting in Budgeted Units.
Budgeted Unit
It is that base entity, whose corporate purpose is the provision of sociocultural services and where the result of its economic-financial management is not measured by obtaining a certain level of profitability, but by the efficiency, effectiveness and correct destination of public spending, constituting the main link of all the processes and systems of the budgeted activities.
Characteristics of the Budgeted Units.
- They are the entities through which the State directly administers part of the assets that make up socialist state property and provide its social services, such as education and public health and organize its internal administration. They do not have civil legal personality, although they are subjects of law. economic, labor and financial. In them, their expenses are fully financed by the State budget to which they contribute their income if they have them. They are linked at all times with the State budget, since they have an expenditure budget and an income budget. Their fundamental objective is the satisfaction of social needs, such as: health, education, culture, sport.
Characteristics of the Accounting in the Budgeted Units.
There are two types of Accounting in the Budgeted Units:
Patrimonial Accounting: It is the registry system that is established in all entities, which allows classifying and synthesizing the financial operations of the entity and interpreting the results, in accordance with the definitions and procedures in force.
Budgetary Accounting: It is the registry system established in the budgeted units, which allows accounting recognition of the economic facts related to the execution of the approved budget, in accordance with the definitions and procedures in force in budgetary matters. The accounting record referred to is made in the Budget Execution Accounts defined in the National Accounts Nomenclator.
Patrimonial Accounting.
The Accounts Nomenclator that constitutes a list or name is used to record accounting operations.
The Account Nomenclator is used to:
- Register and classify similar operations in specific accounts. Facilitate the preparation of Financial Statements for the analysis of the situation presented by the entity. Allow the consolidation of the information.
Budgetary Accounting
The execution of the income and expenses of the budget is recorded.
Accrued Budgetary Expenses: Are those payment commitments that are contracted in the period, in compliance with the approved budget, regardless of whether or not they produce cash outflows.
Budgetary Income: They are those cash amounts that are entered into the State Budget generated by the collection of authorized sales or the provision of a service, within a certain period, as well as by the confirmation of the invoicing of sociocultural services .
Expense Classifier.
The Expense Classifier is used to record budget operations. Budgeted Units use two classifiers to record budgeted expenditures, one by budget group and the other by object of expenditure.
- By budget groups, which classify expenses by sectors and branches, purpose and function, as well as level of subordination.
Each activity of the economy classifies within a sector and branch, example: 01 Industry, 05 Transport, 09 Community, 11 Education, 15 Administration Sector, etc., and in turn, each one different groups.
An example of this classifier is:
11 Education Sector
1101 Branch Preschool, primary and middle education
110102 Elementary Schools Group
- By objects of expense, which allows a grouping of economic entities, by making it possible to identify expenses in current, capital or financial applications.
The Classifier by Object of Expenses sorts and classifies by expenses, heading and item the expenses incurred by the budgeted units.
- The paragraphs summarize the different primary concepts of expenses. Example: personnel expenses, goods and services expenses, capital expenses (investments), etc. The epigraphs constitute a generic starting group within the same subsection. Example: salary remuneration, other remuneration, etc. Items are the most specific expense concepts. Example: food, transport, etc.
An example of this classifier is:
Item Heading Item
2 Expenses of Goods and Services
01 Viaticum (Diet)
01 Food
02 Transportation
03 Accommodation
The Information System of the Budgeted Units.
A complete set of Financial Statements for the budgeted units includes the following components:
For internal and external use:
- a) Statement of Situation b) Statement of Income c) Statement of Execution of Income and Budgetary Expenses d) Notes or Memories to the Financial Statements.
For internal use:
- d) Statement of Cost of Production or Merchandise Sold. e) Statement of State Investment Movement.
Statement of Execution of Budgetary Income and Expenses or Statement of Execution of the Budgeted Activity.
It is made monthly by all the budgeted units:
- for the total of the budgeted unit, for each one of its branches and for each one of the budget groups classified within each branch; enabling rows for the subsections, epigraphs and items according to the Classifier by Object of Expenses, that they use and have execution.
- This model is presented to the State organs to which they are subordinate. It is made up of the income received and the expenses accrued, accumulated up to the month in which it is reported and the amounts to be reflected in each concept coincide with the balances of the corresponding accounts of the Budgetary Accounting at the end of the month that is reported. It contains the minimum information that is required to systematically evaluate, during the current financial year, the execution of the approved budget, identify the present or foreseeable deviations and adopt the corresponding actions to guarantee compliance..
Resolution 4/07 of the MFP regulates the methodology for preparing this model, which details the information to be reflected in each row and column.
| Status of Execution of the Budgeted Activity
Year month:______ |
EAP model | ||||||
| Code | Name | UM: MP with a decimal | |||||
| State organ: | |||||||
| Budgeted Unit: | |||||||
| Branch: | |||||||
| Budgetary Group: | |||||||
| Row | CONCEPTS | EXECUTION | |||||
| MONTH | ACUM UP | PTM | ACUM UP | TOTAL MONTH | TOTAL ACUM | ||
| 01 | 02 | 03 | 04 | 05 | 06 | ||
| Section I: Financial Resources | |||||||
| 01 | Budget Income Collected | ||||||
| 02 | Of them: In Convertible Pesos | ||||||
| Section II: Accrued Budgetary Expenses | |||||||
| 03 | 01- Personnel Expenses | ||||||
| 04 | 02- Goods and Services Expenses | ||||||
| 05 | 05 - Other Current Transfers | ||||||
| 06 | Total Current Expenses | ||||||
| Section III.- Capital Expenses | |||||||
| 120 | 07 - Capital Expenses | ||||||
| 121 | 07.01 - UP Material Investments | ||||||
| 122 | 07.02 - Purchase of Fixed Assets UP | ||||||
| 123 | Total expenditures | ||||||
| Made by: | Reviewed by: | Approved by: | Date | ||||
| D | M | TO |
Accounting for operations
As of 2007, the accounts corresponding to budgeted accounting are as follows:
Subordination:
Municipal Provincial National
001 004 007 Current Budgetary Expenses.
They represent the current budgetary expense accrued by the commitments of resources contracted (for the debt) by the budgeted unit according to its level of subordination. This includes, among others, personnel expenses, current transfers and expenses for goods and services, reflecting their real value or estimated, if the final amounts are not available at the end of the accounting year-end.
This account is analyzed by Branch and Budget Group (Q) and Section, Epigraphs and Items (G), always being 6 digits. Your balance is canceled at the end of the year against the Budget Result Account. That is, it is debited for expenses.
002, 005 and 008 Budgetary Income.
Represents the amounts of cash that are entered into the Budget (are deposited in the Bank) generated by the collection of authorized sales, for the concept of production sold or services rendered and others, according to the level of subordination of the budgeted unit.
Your balance is canceled at the end of the year against the Budget Result account. It is credited for income.
003, 006 and 009 Current Budgetary Result.
It represents the current result that the budgeted unit obtains during the year according to its level of subordination.
It is debited for the amounts recorded in the Budget Income budget account and is credited for the amounts registered in the Budget Current Expenses account.
Your balance is canceled with the accounts of Budgeting Current Expenses and Budgetary Income at the end of the year.
010, 011 and 012 Capital Expenses.
It represents the capital expense accrued by the resource commitments contracted by the budgeted unit according to its level of subordination.
This account is analyzed by the Investment Code, Branch and Budget Group and Section, Epigraphs and Items.
It is a debtor account. Your balance is canceled at the end of the year against the Capital Expense Counterpart account.
013 Counterpart of Capital Expenses.
Represents the counterpart of the Capital Expenditure Accounts.
Your balance is canceled at the end of the year against the Capital Expense accounts.
Starting from the specific rule of budgeted activity number 2, which states that Budgetary Expenditure is those payment commitments that are contracted in the period, in compliance with the approved budget, regardless of whether or not there are cash outflows. We therefore have to identify within the Patrimony Accounting those entries where resources are committed, whether or not there is money out, examples:
- Payroll Payments, Refunds, Purchase of AFT, Purchase of supplies, Services received, Electricity, water, gas expenses.
- 2. Solved exercises.
As the Accounting Subject is not the object of study of the Budgeted Accounting Subject, since this is taught in other Accounting subjects, when the exercise is oriented, the accounting is reflected in the Patrimony with a view to exercising only the accounting in the Budgetary.
To count the economic operations in the budgeted units, the Classifier by budget groups (Annex 1) is used, where the sector, branch, group and level of subordination of the Budgeted Unit that is presented are searched. Then, the Classifier by object of expenses (Annex 2) is searched for the subsection, heading and item of the expense to be accounted for. And then we proceed to record the economic fact.
(Practical exercises See PDF)
Conclusions
This work constitutes a bibliographic material of great importance that contributes to solving the lack of bibliography in the teaching and learning of Budgetary Accounting at the Las Tunas University Center and the University Venues, showing the aspects to consider to account for operations in the budgeted units, as well as developing resolved exercises that reflect how the economic events are recorded in these entities. Exercise proposals are presented that will consolidate the knowledge acquired.
recommendations
- Use this work as Bibliography of the Accounting or Budgeted Unit course at the Las Tunas University Center and University Venues. Include in the training courses for the cadres and leaders of Budgeted Units the registration, accounting and information of budget operations, using the elaborate material.
Bibliography.
- Resolution 343/06 of Resolution 209/06 of the MFPResolution 4/07 of the MFP Cuban Financial Information Standards.
Annexes.
ANNEX 1 CLASSIFIER BY BUDGETARY GROUP
Communal and Personal Services
0901 Housing Administration
01 Control and Distribution of Housing
03 Housing fund repair
0903 Community Administration
01 Street lighting
02 Funeral homes and cemetery services
03 Disposal of waste, sanitation and the like
04 Maintenance of green areas
07 Other community activities
11 Water supply in pipes
Science, Technology and Environment
- Scientific-Technological Research
01 National scientific-technological programs
1003 Environment
01 National Environment Fund
02 Conservation and rational use of hydraulic resources
Education
1101 Preschool, Primary and Middle Education
01 Children's circles
02 Elementary schools
03 Basic secondary schools
1102 Higher Education
01 Socioeconomic and engineering sciences
02 Foreign scholars
03 Medical Sciences
1103 Other Educational Activities
01 Other educational units
03 Workers incorporated into training courses
Culture and art
- Radio and television
02 television stations
03 Telecentres
05 Other activities
06 Radio stations
Public Health, Social Assistance, Sports and Tourism
1301 Public Health
01 national hospitals
02 Interprovincial hospitals
07 Municipal hospitals
11 Polyclinics
12 Stomatological clinics
25 International collaboration
1302 Social Assistance
01 Nursing homes
02 Homes for the physically and mentally handicapped
1303 Sport and Physical Culture
01 International competitions in Cuba
02 National competitions
04 Sport and Physical Culture
10 Training Bases
11 High Performance Centers
12 Sports academies
1304 Tourism and Rest
51 Tourism and rest
15 Administration
1501 State Management Bodies
01 Population and housing census
03 Referendum and elections
10 Collection offices for fines
45 National State Management Bodies
46 Provincial State Management Bodies
47 Municipal state management bodies
1502 Justice Administration Bodies
01 Expenses for witnesses and experts of justice
02 lay judges
51 Bodies for the administration of justice
16 Other non-productive activities
1601 International Technical Assistance
1609 Other non-productive activities
17 Defense and Internal Order
1701 Organs of defense and national internal order
01 Defense and national internal order
Annex 2 EXPENDITURE CLASSIFIER
| Subsection | Epigraph | Departure | Object of Expenditure |
| 01 | PERSONAL EXPENSES | ||
| 01 | Salary Remuneration | ||
| 01 | 01 | Wages | |
| 002 is | 02 | holidays | |
| 02 | Other remuneration | ||
| 01 | Trained | ||
| 02 | Sports licenses | ||
| 03 | Worker's Stipend | ||
| 04 | Facilities for Workers- 91/81.
decree |
||
| 05 | Staff Stimulation | ||
| 99 | Others | ||
| 03 | Short-term Social Security benefits
Term |
||
| 04 | Use of Force Tax
Work Budgeted Units |
||
| 02 | EXPENSES OF GOODS AND SERVICES | ||
| 01 | Viaticals | ||
| 01 | Feeding | ||
| 02 | Transportation | ||
| 03 | accommodation | ||
| 04 | Out of Pocket | ||
| 02 | Feeding | ||
| 01 | Food for human consumption | ||
| 02 | Drinks | ||
| Subsection | Epigraph | Departure | Object of Expenditure |
| 03 | Agricultural Products | ||
| 04 | School snack | ||
| 05 | Gastronomic Services Con-
treaties |
||
| 06 | Food Animal Consumption | ||
| 03 | Wardrobe and Lingerie | ||
| 01 | Clothing and footwear | ||
| 02 | Lingerie | ||
| 04 | Teaching Materials | ||
| 05 | Medicines and Materials
Related |
||
| 06 | Materials and Utensils Depor-
tives |
||
| 07 | Personal Grooming Module | ||
| 08 | Energy, Fuels and Lubricants
sing |
||
| 01 | Electricity | ||
| 02 | Gas | ||
| 03 | Fuels | ||
| 04 | Lubricants | ||
| 05 | Firewood | ||
| 06 | Coal | ||
| 09 | Current Maintenance and Repairs | ||
| 01 | Of Buildings and premises | ||
| 02 | Vehicular | ||
| 03 | Of Machinery and Equipment | ||
| 04 | Computer Equipment | ||
| 05 | Of Vials | ||
| Subsection | Epigraph | Departure | Object of Expenditure |
| 10 | Other Material Consumption | ||
| 01 | Books, Magazines and Newspapers | ||
| 02 | Stationery | ||
| 03 | Computer Paper | ||
| 04 | Cleaning articles | ||
| 05 | Desk and Office Supplies | ||
| 06 | Tools of Electrical Materials | ||
| 07 | Tools and Tools | ||
| 08 | Kitchen and Dining Utensils | ||
| 09 | Inner tubes and tires | ||
| 10 | Accumulators | ||
| eleven | Spare Parts Automotive Park | ||
| 12 | Raw Materials and Materials | ||
| 99 | Other unspecified Pre-
viamente |
||
| eleven | Professional services | ||
| 01 | Juridical services | ||
| 02 | Accounting Service and
Audit |
||
| 03 | Processing Service
Data |
||
| 04 | Engineering and Ar-
chiectonics |
||
| 05 | Training Service | ||
| 06 | Laundry service and
Dry cleaner |
||
| 07 | Security and Protection Service | ||
| 99 | Others Not Previously Specified | ||
| Subsection | Epigraph | Departure | Object of Expenditure |
| 12 | Services contracted to
fords |
||
| 01 | Personal transportation | ||
| 02 | Freight transport | ||
| 03 | Audio | ||
| 04 | Communal Services | ||
| 99 | Other Not Specified Previous-
mind |
||
| 13 | Other Contracted Services | ||
| 01 | Water | ||
| 02 | Telephone | ||
| 03 | Other Telecommunication Services | ||
| 04 | Transportation | ||
| 05 | Artistic talent | ||
| 99 | Other unspecified Pre-
viamente |
||
| 14 | Other expenses | ||
| 01 | Storage Expenses | ||
| 02 | Economic and Social Effect of Innovations
and rationalizations |
||
| 03 | Linked Vehicle Compensation | ||
| 04 | Fines and penalties | ||
| 05 | Compensation | ||
| fifteen | Taxes and rates | ||
| 01 | Land Transportation Tax | ||
| 02 | Document Tax | ||
| 03 | Fee for Aero Services
ports to Passengers |
||
| Subsection | Epigraph | Departure | Object of Expenditure |
| 04 | Toll Rate | ||
| 99 | Other unspecified Pre-
viamente |
||
| 16 | Financial expenses | ||
| 01 | Banking Services and Surcharges | ||
| 02 | Insurance Premiums | ||
| 03 | Commissions for Services
Borrowed |
||
| 17 | Depreciation Tangible Fixed Assets UP | ||
| 18 | Amortization of Intangible Fixed Assets UP | ||
| 06 | RATE OF SERVICES
SOCIOCULTURAL |
||
| 07 | CAPITAL EXPENSES | ||
| 01 | Material Investments
Budgeted Units |
||
| 01 | Construction and Assembly | ||
| 02 | Teams | ||
| 03 | Others | ||
| 04 | Investment Preparation Plan
sions |
||
| 02 | Purchase of Fixed Assets
Budgeted Units |
||
| 01 | Tangibles for use | ||
| 02 | Tangible Centralized Purchases | ||
| 03 | Intangibles |
