Ticket regulations. You can log in using one of the social media accounts Theater and concert ticket requirements

The organization applying the simplified tax system is engaged in the provision of services for organizing celebrations and various events. An exhibition was organized. Entrance tickets are produced in the printing house. The ticket only certifies the right to visit the exhibition. Some of the tickets were sold through the cash desk for cash, and some were sold to legal entities who paid by bank transfer. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities that have paid by bank transfer?

In our opinion, for the purposes of accounting, entrance tickets to the exhibition can be considered as forms of strict accountability. The fact is that by themselves they cannot bring economic benefits to the organization and therefore cannot be recognized as inventory items (goods, materials); they only serve as evidence of the right of their buyer to receive the service provided by the organization. In this case, the ticket certifies the right to visit the exhibition.

From a legal point of view, the purchase of a ticket means the conclusion of an agreement for the provision of services by the organization. After all, an agreement can also be concluded by sending an offer (proposal to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party (clause 2, article 432 of the Civil Code of the Russian Federation). By purchasing an entrance ticket to the exhibition, the buyer agrees to the purchase of services provided by the organization in the form of holding an exhibition.

Note that the regulations do not disclose the concept of "strict reporting form". However, based on the Regulations on documents and workflow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR), it can be concluded that the following documents are forms of strict reporting:

Having a unique number;

Subject to special storage (in safes, metal cabinets or special rooms to ensure their safety).

Ticket accounting

In accordance with the Instructions for the application of the Chart of Accounts for the financial and economic activities of an organization, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 006 "Forms of strict reporting". Forms of strict reporting are taken into account on the account in a conditional assessment, for example, in an assessment - 1 rub.

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

The costs of printing services for the production of tickets should be considered as expenses, the implementation of which is associated with the performance of work, the provision of services, on the basis of paragraph 5 of PBU 10/99 "Expenses of the organization".

Tickets received by the organization are accepted for accounting in the debit of the account in a conditional assessment. The cost of purchasing forms is reflected in the debit of the accounts of accounting for production costs. So, the cost of purchasing tickets can be reflected either in the debit of account 20 "Main production", or in the debit of account 26 "General expenses", depending on the procedure provided for by the accounting policy of the organization.

The proceeds from the sale of tickets is income from the ordinary activities of the organization based on paragraph 5 of PBU 9/99 "Income of the organization".

Operations for payment for printing services for the production of tickets are made out by the following entries:

Tickets are taken into account;

Recognized as expenses are the costs of printing services (based on the act of services rendered).

Ticket sales are reflected in the following order:

Reflected payment for tickets;

Reflected the proceeds from the sale of tickets;

Tickets sold have been written off.

Paperwork

As for the documentation of the sale of tickets to legal entities that have paid for organizations, we note the following.

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

Note that, since the tickets themselves are forms of strict accountability, when they are sold, the execution of any documents is not provided for by the current legislation.

In this situation, the organization can draw up an act of transferring entrance tickets, the form of which can be developed and approved by the organization independently in compliance with the requirements of paragraph 2 of Art. 9 of Law N 129-FZ - indicating the following mandatory details:

Title of the document;

The date it was drawn up;

Name of the organization that compiled the document;

Units of measurement and cost;

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

Personal signatures of the indicated persons.

This document may also reflect the series and numbers of tickets, the date of their transfer and other essential data.

In addition, the organization may also issue other documents to buyers (legal entities), for example:

Exhibition program;

invitations;

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

Note:

It should be noted that one of the varieties of strict reporting forms is a strict reporting form equated to a cashier's check (hereinafter - BSO), the procedure for using which is established by the Procedure for making cash payments and (or) settlements using payment cards without the use of cash registers, approved Decree of the Government of the Russian Federation of May 6, 2008 N 359 (hereinafter referred to as the Procedure).

The use of such BSOs is associated with paragraph 2 of Art. 2 of the Federal 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", allowing organizations and individual entrepreneurs to carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the population, provided that they issue the relevant BSO.

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

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

Municipal Autonomous Cultural Institution

"Sochi Concert and Philharmonic Association"

______________________________________________________________________

APPROVED

by order of MAUK "SKFO"

Section 1. General Provisions

Regulation "On the procedure for organizing the application, accounting, manufacture, storage, sale, movement and destruction of forms of strict accountability - entrance tickets to events of the Municipal Autonomous Institution of Culture" Sochi Concert and Philharmonic Association "(abbreviated name" On the ticket industry, hereinafter referred to as the Regulations ) determines the procedure for managing the ticketing system in the Municipal Autonomous Institution of Culture "Sochi Concert and Philharmonic Association" (hereinafter referred to as the NCFD), taking into account the use in the NCFD of the Electronic (automated) system for the manufacture, accounting and sale of tickets under an agreement with the Limited Liability Company Profitiquet -South" (hereinafter - the System) on the basis of the resolution of the Head of the city of Sochi No. 000 dated 01.01.2001

The regulation was developed in order to:

Improving the quality of the municipal service "Organization of leisure, cultural events, theater and concert services and cinema services for the population on the territory of the municipality of the resort city of Sochi" as part of the fulfillment of the municipal task by the North Caucasus Federal District for the corresponding calendar and planning period;

Providing residents and guests of the resort city of Sochi with new modern services, meeting the demand for theatrical, concert, sports events, taking into account the Concept of a unified automated system for selling tickets for theatrical, concert, sports and excursion events in the municipality of the resort city of Sochi (approved by a resolution Heads of the city of Sochi No. 000 dated 01.01.2001;

Ensuring "transparency" of ticket sales;

Ensuring accounting and control over ticket sales and receipt of proceeds to the cash desk and to the settlement account of the North Caucasus Federal District as a result of ticket sales;

Activation of the use of marketing campaigns and techniques aimed at increasing ticket sales.

Streamlining the maintenance of office work related to the Regulations, document flow and official communications between the participants in its implementation (hereinafter referred to as the Participants);

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

Detailing the organizational structure of the North Caucasus Federal District;

Additions to the Administrative Regulations in force in the North Caucasus Federal District; Business Instructions; Regulations "On Accounting Policy of the North Caucasus Federal District"

The Regulation is subject to mandatory execution by all Participants.

When executing the Regulations, the Participants are guided by:

Order of the Ministry of Culture of Russia dated 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 N / 04 on the approval of the "Guidelines for the application, accounting, storage and destruction of forms of strict accountability by organizations and institutions under the jurisdiction of the Ministry of Culture of the Russian Federation", which is Appendix No. 2 to these Regulations ( hereinafter referred to as the Guidelines);

Other applicable regulatory and methodological documents;

Local acts of the North Caucasus Federal District, including the Administrative Regulations, Instructions for office work, Regulations "On the accounting policy of the North Caucasus Federal District".

Participants in the implementation of the Regulations:

Main ticket office (ticket desk);

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

Accounting;

Full-time employees of the NCFD: ticket tellers and cashiers - operators, sales department managers, full-time agents (ticket distributors) of the sales department of the NCFD, leading managers (curators) of individual events (in accordance with the relevant Regulations in force in the NCFD), appointed by the relevant local act of the NCFD, representatives of the directorate of the NCFD .

Section 2. Ticket office

2.1. According to the organizational structure of the NCFD, the ticket office is part of the accounting department, a structural subdivision of the NCFD, and is the main link for the Participants in managing the ticketing industry.

2.2. The ticket office, respectively, is directly subordinate to the Chief Accountant of the North Caucasus Federal District, the General Director of the North Caucasus Federal District and systematically interacts with the Deputy General Director - Marketing Director and the Senior Manager of the Sales Department of the North Caucasus Federal District.

2.3. The head of the ticket office, who is appointed to the position by order of the Director General of the North Caucasus Federal District on the terms of an employment contract and a Liability Agreement in strict accordance with the Labor Function (Job Description) and these Regulations, manages the Ticket Office and bears personal responsibility for its work.

2.4. The structure of the ticket office includes:

Main ticket office (ticket desk);

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

Remote ticket offices assigned to agents (ticket distributors) who are in contractual (agency) relations with the North Caucasus Federal District or run by official business partners of the North Caucasus Federal District - ticket sales agents.

2.5. Regular employees of the Ticket Office are cashiers - operators and ticket cashiers on the terms of employment contracts and individual agreements on liability, acting in accordance with the relevant Labor functions (Job Responsibilities) and in strict accordance with these Regulations.

2.6. The main ticket office (ticket desk) is open from 09:00 to 21:00 seven days a week with a lunch break from 13:00 to 14:00 and individual technological breaks every 1.5 hours of work for 15 minutes according to the schedule approved by the Director General of the North Caucasus Federal District, agreed in accordance with with the current Collective Agreement by the Chairman of the Trade Union Committee of the North Caucasus Federal District.

From 17:00 to 20:30 on the day of the scheduled events, the main ticket office (ticket desk) performs, as a matter of priority, operations aimed at ensuring the holding of the current event and reporting on the current event: organized sale of discount tickets at targeted applications of public organizations and legal entities, uniting Special categories of citizens, provided for in clause 7.1. of this Regulation; registration of the Consolidated cash report for the current event and the Act of reconciliation of income from the sale of entrance tickets to the current event.

2.7. Opening hours of the ticket offices of the Winter Theater and the Organ Chamber Music Hall:

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

From 10:00 to 13:00 and from 14:00 to 20:00 - work on servicing visitors (spectators); entering into the System current information in connection with the return of unsold tickets with technological breaks every 1.5 hours of work for 15 minutes with the obligatory placement of the corresponding announcement, designed in the corporate style of the North Caucasus Federal District;

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

The work schedule of cashiers - operators and ticket cashiers is approved by the Director General of the North Caucasus Federal District on the proposal of the head of the ticket office with the condition of its endorsement by the Chief Accountant and the Chairman of the Trade Union Committee of the North Caucasus Federal District.

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

2.8.1. entering information into the System about all events held in the North Caucasus Federal District (name, start time and duration, ticket prices);

2.8.2. booking service and discount tickets in the manner determined by the relevant local act of the North Caucasus Federal District and these Regulations;

2.8.3. entering information into the System in connection with changes in the schedule of events (transferring the dates and times of the start of events, reassessing the cost of ticket prices, canceling events, changing names, etc.).

The basis for entering information into the System is a local act of the North Caucasus Federal District - an order with the Ticket Price Sheet attached to it, drawn up in accordance with the Administrative Regulations and the Instructions for Paperwork. As an exception, the basis for entering information into the System may be a written order of the General Director or a person replacing him, deputies of the General Director, assistant to the General Director, subject to the mandatory subsequent execution of the order referred to in this paragraph with reference to the order.

Oral orders of officials of the North Caucasus Federal District cannot be the basis for entering any information into the System. Violation of this procedure is a violation of the Labor function of ticket office officials and the basis for the application of disciplinary measures.

Entering any information into the System is allowed no later than 10 minutes before the start of the current event;

2.8.4. production (printing) of tickets and issuance of tickets with deferred payment to staff and freelance agents (authorized distributors) - individuals and legal entities that are in contractual relations with the North Caucasus Federal District (in the text - Agents), according to Applications received at the main ticket office (ticket table) in writing for the further sale of tickets, with the execution of the Invoice and a reference to the details of the current agency agreement (date of conclusion, number).

The procedure for interaction between the North Caucasus Federal District and the ticket office with the Agents is established by section 5 of these Regulations.

2.8.5. Reservation in the System of specific tickets with a deferred payment is allowed for Agents - legal entities, issuance and issuance of the relevant tickets and ticket quotas is allowed on the basis of written Applications registered by the office of the North Caucasus Federal District, endorsed by the General Director or Deputy General Directors of the North Caucasus Federal District with reference to the details of the current Agreement (date of conclusion, number), for the further sale of booked tickets on strict reporting forms of Agents - legal entities, the samples of which are approved by the North Caucasus Federal District, in accordance with the current agreements and are the basis for entering the events (performances) announced in them, with the obligatory condition for issuing the corresponding Invoice for the issuance of ticket quotas;

2.8.6. acceptance from Agents of unsold tickets and ticket quotas registered by the office of the NCFD is allowed in the manner and within the time limits established by the relevant agency agreements and these Regulations;

2.8.7. correct entry into the System of information on the return of tickets, ticket quotas; on the availability for sale of returned tickets and ticket quotas through the System, without fail no later than one hour after receipt of unsold tickets and ticket quotas.

The procedure for issuing, redeeming and destroying unsold tickets accepted from Agents is determined by the Guidelines and these Regulations;

2.8.8. booking, production (printing), sale, in accordance with the procedure established by these Regulations, of service tickets, discount tickets on collective applications, issuance of invitation tickets to events of the North Caucasus Federal District on the basis of a local act of the North Caucasus Federal District for the relevant event (order), applications of legal public organizations uniting Special categories of citizens, provided for in paragraph 7.1 of these Regulations, orders of the General Director or Deputy General Directors;

2.8.9. ensuring a timely and properly executed, in the manner determined by the Methodological Guidelines and section 4 of these Regulations, the Consolidated Report on the sale of tickets for the event to the accounts department of the North Caucasus Federal District with copies of tickets (stubs), damaged forms of entrance tickets in the form established by these Regulations (Appendix 3);

2.8.10. organization of accounting for the movement of entry ticket forms, the form of which is approved as a strict reporting form of the North Caucasus Federal District in strict accordance with the Methodological Guidelines, including:

Receipt of ticket forms from the warehouse of the North Caucasus Federal District;

Distribution (issuance for reporting) of ticket forms between ticket cashiers and cashiers - operators;

Distribution (issuance for accountability) of tickets made through the System between Agents on the basis of individual applications and (or) according to the registers of the sales department;

2.8.11. organization of registration and submission to the accounting department of the North Caucasus Federal District of the reporting of ticket tellers and cashiers - operators on issued, sold, damaged and returned ticket forms and their copies (stubs) in the prescribed form (Appendix 4, “Card of quantitative and total accounting” (hereinafter referred to as KKSU ) in accordance with Section 4 of these Regulations;

2.8.12. organization of registration and delivery to the sales department of operational information on sold and returned (unsold) tickets for specific events;

2.8.13. planning and organization of placing orders to the Limited Liability Company for the timely replenishment of the stock of strict accountability forms - ticket forms. Control over the timely payment of the cost of orders for ticket forms.

Ensuring control over the safety of ticket forms received from the warehouse in strict accordance with the Methodological Instructions;

2.8.14. development of variants of the Ticket Price Lists for the events of the North Caucasus Federal District in accordance with the Plans of the auditoriums, based on the planned sold-out collection on behalf of the General Director or Deputy General Directors;

2.8.15. prompt provision in the prescribed form (attachment) to the Deputy General Director - Director of Marketing and, at the request of the sales department, information on ticket sales for a specific event.

2.9. Responsibilities of the ticket manager include:

2.9.1. constant control over the correct entry into the System by cashiers - operators and ticket cashiers of information (data) about sold, damaged, reprinted, transferred, returned (including from other shifts) ticket forms;

2.9.2. introductory and periodic briefings of cashiers - operators and ticket cashiers on the rules for using the System;

2.9.3. organization of the ticket office;

2.9.4. control over the work of cashiers - operators and ticket cashiers.

Responsibility for incorrect entry into the Information System rests with a particular ticket cashier or cashier - operator with the obligatory conduct by the head of the ticket office of an Internal investigation, execution of written explanations, the relevant local act of the North Caucasus Federal District and additional briefing in order to prevent repeated cases of incorrect entry into the Information System;

2.9.5. operational communications with the General Director, Chief Accountant, Deputy General Director - Director of Marketing, Senior Manager of the Sales Department, Leading Managers (curators) of the events of the North Caucasus Federal District, Assistant to the General Director, Agents, official partners - co-organizers of events held on the basis of the North Caucasus Federal District (producers, theater and concert organizations, individual entrepreneurs) on ticket sales and the implementation of these Regulations;

2.9.6. timely preparation of work schedules and timesheets for subordinate employees.

2.9.7. participation in periodic operational, target, repertoire meetings with the general director, with the deputies of the general director, with the immediate supervisor - the chief accountant;

2.9.8. development and introduction of draft local acts of the North Caucasus Federal District on the issues of ticket management and the implementation of these Regulations;

2.9.9. Approval of Ticket Price Sheets at the stage of execution of agreements with Official Business Partners - co-organizers of events and at the stage of issuing local acts (orders) on specific events in connection with ticket management issues.

2.10. Key Responsibilities of Ticket Agents:

2.10.1. at the opening of a working shift (working day), the ticket agent is obliged to enter into the System information about the numbers and series of ticket forms received at the main ticket office (ticket desk) - forms of strict accountability;

2.10.2. at the end of a working shift (working day), the ticket clerk must:

Enter into the System information about damaged, reprinted, transferred, returned (including from other shifts) ticket forms;

Prepare reports in accordance with the forms established by these Regulations;

Hand over to the main ticket office (ticket desk) copies of tickets sold for the working shift (stubs);

Submit the proceeds and reports to the accounting department (no later than 30 minutes after the start of the planned event);

Turn off the System equipment, close and seal the ticket office and arm the ticket office, hand over the keys to the ticket office to the duty watchman in the prescribed manner (in a sealed container);

2.10.3. acceptance of tickets sold in advance to the event from buyers (spectators) and a refund of their cost is carried out, as a rule, in cases of cancellation, rescheduling, replacement of the performances announced in the tickets within 3 calendar days after the cancellation of the event announced in the tickets or upon a written application indicating the passport and contact details, valid reasons for the return, endorsed by the General Director or Deputy General Directors, as a rule, no later than before the start of the event announced on the ticket.

The cashier is a financially responsible person in accordance with the relevant individual agreement.

The duties of the ticket cashier include monitoring the availability of an accountable stock of ticket forms (with a reserve of at least 100 pieces), as well as compliance with the procedure for submitting the necessary reports, in accordance with the Guidelines and these Regulations.

Section 3. Accounting

3.1. As part of the implementation of these Regulations, the accounting department of the North Caucasus Federal District performs the following functions:

3.1.1. on the final accounting and control of the movement of forms of strict accountability - ticket forms, sold entrance tickets and their copies (stubs), confirming the amount of cash accepted at the cash desk and non-cash funds to the current account, as well as unsold (returned, damaged, reprinted) tickets;

3.1.2. on the accrual of agency fees under the relevant agreements on the basis of the Acts of acceptance of agency services issued by the senior manager of the sales and reporting department of the ticket office;

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

3.1.4. for settlements with Official Business Partners of the North Caucasus Federal District - co-organizers and (or) participants of events in accordance with the terms of the relevant agreements on the basis of Certificates of acceptance of work performed, Certificates of reconciliation of income from the sale of entrance tickets to the relevant events, on the basis of Invoices for payment endorsed by the General Director or the person replacing him;

3.1.5. on joint registration with the ticket office in accordance with the Methodological Instructions and these Reporting Regulations;

3.1.6. on approval of the reporting received from the ticket office and the sales department;

3.1.7. on registration of write-off of ticket forms;

3.1.8. on the preparation of acts for the write-off and destruction of forms of strict accountability - returned (not sold) tickets and copies (stubs) of sold entrance tickets in the manner and within the time limits stipulated by the Guidelines and these Regulations.

3.2. The procedure for reporting on the activities carried out

Based on the results of each event, the ticket clerk on duty and the ticket clerk on duty - operator are required to submit, and the lead accountant is obliged to check and accept the following set of documents:

3.2.1. Consolidated cash report for the event in the prescribed form (Appendix 3), containing the data provided for in paragraph 2.13 of the Guidelines;

3.2.2. Waybills for the issuance of tickets in the prescribed form (Appendix 5);

3.2.3. Invoices for the return of tickets in the prescribed form (Appendix 5);

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

3.2.5. Statistical report on the event by price zones and categories of visitors (spectators) in the prescribed form (Appendix 7);

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

3.2.7. Copies (stubs) of all tickets for the event sold through the ticket office, systematized by ticket cashiers and cashiers - operators;

3.2.8. Forms of damaged, returned, reprinted tickets;

3.2.9. List of targeted sales of discount tickets to full-time employees of the North Caucasus Federal District in the prescribed form (Appendix 12);

3.2.10 A selection of applications from special categories of citizens provided for in clause 7.1 of these Regulations, drawn up in the form provided for by these Regulations (Appendix 12), which, after verification and approval, the accounting department transfers for further analytical processing and storage in the relevant case to the sales department.

To the presented set of documents, the accounting department is obliged to systematize (attach) copies of invoices for receipt of ticket forms by ticket cashiers and ticket operators from the warehouse.

The head of the ticket office must hand over the originals of the waybills to the accounting department in a timely manner (immediately after receipt by the ticket clerks and cashiers - operators of the next set (stack) of entry ticket forms).

The application of the specified Waybills provides control over the coincidence of series and numbers used by ticket cashiers and cashiers - operators of forms of strict accountability.

If there are no discrepancies between the data in the reports and the actually submitted copies (stubs) of entrance tickets, the accounting department has the right to accept the submitted documents.

Based on the documents presented by the ticket office (ticket desk) about the past event, the accounting department calculates the remuneration of each Agent on the basis of the Act of acceptance of agency services drawn up by the senior manager of the sales department, endorsed by the senior manager of the sales department, the deputy general director - director of marketing, the head of the ticket office and the chief accountant.

3.3. The procedure for writing off and destroying forms of strict accountability

By decision of the Director General of the North Caucasus Federal District, a Commission is appointed to write off sold copies of entrance tickets (stubs), confirming the amount of cash accepted (including with the use of payment cards) and unsold (returned), damaged, reissued entrance tickets (hereinafter referred to as the Commission).

The head of the ticket office and the accountant in charge of the ticket business draw up and submit to the Commission the following set of documents:

3.3.1. The main ticket office (ticket desk), in accordance with clause 4.4 of the Guidelines, submits a Report containing data on series and numbers, the number and reasons for writing off copies (stubs) of sold entrance tickets and unsold (returned) entrance tickets, damaged, reissued ticket forms according to the form established by these Regulations (Appendix 4) for the period from the date of drawing up the relevant previous write-off act to the date set by the Commission;

3.3.2. The accounting department submits copies of the Consolidated reports on the sale of tickets for events in the prescribed form (Appendix 3), accepted and approved by the responsible accountant, for the period from the date of preparation of the relevant previous act of writing off strict reporting forms until the date established by the Commission.

The Commission checks the compliance of the number of ticket forms used during the period, indicated in the CCSU (Appendix 4), with the number of sold, returned, damaged and reprinted ticket forms indicated in the Summary reports on past events.

If the data match, the Commission draws up a Write-off Statement and then acts in accordance with Section IV of the Guidelines.

Section 4. Agents and representatives of legal entities purchasing entrance tickets by bank transfer

4.1. Agents providing services for the sale of entrance tickets to events of the North Caucasus Federal District on the basis and conditions of the concluded agency agreements, in order to fulfill these agency agreements, receive entrance tickets to events or ticket quotas for

on the basis of an application registered by the office of the North Caucasus Federal District with a delay in paying the cost of entrance tickets received for further sale.

Based on the results of the sale of entrance tickets, Agents are obliged to return unsold tickets to the main ticket office (ticket desk), and to the accounts department of the North Caucasus Federal District (in cash rubles or by transfer to a settlement account) the proceeds, in the manner and within the time limits stipulated by the relevant agency agreement and these Regulations.

4.2. The order of interaction of Agents with the main ticket office (ticket desk):

4.2.1. The Agent draws up an Application for a set of entrance tickets for events in the prescribed form (Appendix 9, hereinafter referred to as the Application);

4.2.2. The application must contain specific information on the number and price categories, numbers of rows and seats required to obtain entrance tickets for specific events for sale;

4.2.3. The cashier on duty - the operator is obliged to process each Application as soon as possible and select the available (available for sale) sets of entrance tickets corresponding to the Application, print the entrance tickets based on the Application and issue a set of entrance tickets;

4.2.4. Issuance of entrance tickets to the Agents is issued by the Invoice in the prescribed form (Appendix 5), after which the entrance tickets are considered accepted by the Agent under his financial responsibility;

4.2.5. When transferring entrance tickets to Agents, the cashier on duty - the operator is obliged to tear off copies of entrance tickets (stubs) and systematize them in the manner determined by the Methodological Instructions for subsequent application to the Summary Report for each event in front of the accounting department in the form established by these Regulations (Appendix 3);

4.2.6. The Agent must return unsold entrance tickets to the main ticket office (ticket desk) within the period established by the terms of the Agency Agreement, as a rule, in the period September - May: one day before the start of the relevant event; in the period June - August (high holiday season) no later than until 15:00 on the day on which the event is announced.

Entrance tickets not returned in a timely manner are considered sold, the Agent is obliged to pay their face value.

The return of entrance tickets is issued by the Invoice in the form provided for by these Regulations (Appendix 5). Return invoices are drawn up by the Agent together with the duty cashier - operator.

One copy of the Invoices for the return and for the issuance of entrance tickets is kept in the hands of the Agent and in the main ticket office (ticket desk) for their subsequent attachment to the Summary Report on the event in front of the accounting department in the prescribed form (Appendix 3).

The cashier on duty - the operator shall immediately (within one hour after receiving the unsold (returned) tickets) enter into the System information about the tickets returned for free sale.

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

4.3.1. Organizations wishing to purchase entrance tickets to events from the NCFD by bank transfer submit an Application for the purchase of entrance tickets in the form of an arbitrary letter on letterhead (hereinafter referred to as the Letter);

4.3.2. Entrance tickets declared for purchase by bank transfer are booked in the System by the cashier-operator on the basis of endorsed by the General Director or a person officially replacing him, Letters and are not released for free sale;

In order to optimize the functioning of the ticketing industry in the field of culture and art, the Ministry of Culture and Mass Communications of the Russian Federation informs for information and management.

One of the areas of implementation of the statutory activities of institutions of culture and art in the Russian Federation is the holding of theatrical and entertainment, cultural, educational and entertainment events (hereinafter referred to as cultural events), attractions in zoos and parks of culture and recreation, as well as excursions.

These types of activities of cultural and art institutions are socially significant, are recognized as non-commercial, as not aimed at the systematic extraction of profit, and are considered services, since they are activities of a cultural and art institution that do not have a material result.

At the same time, cultural and art institutions have the right to carry out income-generating activities, in particular, to provide services for the distribution and sale of entrance tickets and season tickets for visiting cultural events, attractions in zoos and parks of culture and recreation, excursion tickets and excursion vouchers (hereinafter referred to as entrance tickets) .

In accordance with paragraphs two and three of clause 20 of part 2 of article 149 of the Tax Code of the Russian Federation (Chapter 21. Value Added Tax), the sale of these types of services is not subject to taxation (is exempt from taxation) if the following three conditions are simultaneously met: firstly, Entrance tickets are sold and (or) distributed, the form of which is approved in the prescribed manner as a form of strict accountability, secondly, the sale and (or) distribution takes place on the territory of the Russian Federation, and, thirdly, such sale and (or) distribution is carried out by institution of culture and art.

The current legislation (paragraph five of clause 20 of part 2 of article 149 of the Tax Code of the Russian Federation) includes the following organizations as cultural and art institutions for the purposes of Chapter 21 of the Tax Code of the Russian Federation, regardless of their organizational and legal form: theaters, cinemas, concert organizations and groups, theater and concert box offices, circuses, libraries, museums, exhibitions, houses and palaces of culture, clubs, houses (in particular, houses of a cinema, a writer, a composer), planetariums, parks of culture and recreation, lecture halls and public universities, excursion bureaus (with the exception of tourist excursion Bureau), nature reserves, botanical gardens and zoos, national parks, nature parks and landscape parks.

Since otherwise is not established by the current legislation, then, based on the requirements of paragraph one of clause 1 of Article 49, paragraph one of clause 1 and paragraph one of clause 2 of Article 52 of the Civil Code of the Russian Federation, the means to determine whether an organization belongs to institutions of culture and art are its constituent documents in which, among other things, the subject and goals of its activities should be indicated. The practice of management indicates the need to also confirm such ownership by assigning to the organization the appropriate code of the All-Russian Classifier of Economic Activities OK 029-2001 (NACE Rev. 1), introduced from January 1, 2003 on the basis of the Decree of the State Standard of Russia dated 06.11.2001 N 454-st .

In accordance with paragraph 1 of Article 39 of the Tax Code of the Russian Federation, the sale of goods, works or services by an organization or an individual entrepreneur is recognized, respectively, as the transfer on a reimbursable basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another persons, paid provision of services by one person to another person, and in the cases provided for by this Code, transfer of ownership of goods, results of work performed by one person to another person, provision of services by one person to another person - free of charge.

Thus, the transfer of the right of ownership of these tickets as goods to other persons, including other institutions of culture and art, on a reimbursable basis, is recognized as the sale of entrance tickets. The distribution of entrance tickets is recognized as an activity aimed at their mass sale.

Institutions of culture and art have the right to carry out services for the sale and distribution of entrance tickets to attend a cultural event both for cash and non-cash payments.

ConsultantPlus: note.

Federal Law No. 290-FZ of July 3, 2016 amended Federal Law No. 54-FZ of May 22, 2003. For cash settlements and (or) settlements using payment cards without the use of cash registers, see Federal Law No. 290-FZ of July 3, 2016.

In accordance with the first paragraph of paragraph 2 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards" organizations and individual entrepreneurs in accordance with the procedure, determined by the Government of the Russian Federation, may carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the population, provided that they issue the appropriate strict reporting forms.

At present, until the Government of the Russian Federation determines in pursuance of paragraph 2 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ of a special order, previously adopted legal norms are in force, in particular Order of the Ministry of Finance of Russia of February 25, 2000 N 20n "On approval of forms of strict reporting", issued in pursuance of the Decree of the Government of the Russian Federation of 07.30.1993 N 745, which, in turn, is in force to the extent that it does not contradict the Federal Law of 05.22.2003 N 54-FZ, and the letter of the Ministry of Finance of Russia of 08.23.2001 N 16- 00-24/70, according to which strict reporting documents must contain, along with indicators characterizing the specifics of the transactions being processed, the following mandatory details: stamp of approval, name of the document form; six-digit number; series; form code according to the All-Russian classifier of management documentation (OKUD); date of settlement; name and code of the organization according to the All-Russian Classifier of Enterprises and Organizations (OKPO); TIN code; type of work (services) provided; units of measurement of rendered services (in physical and monetary terms); the name of the position of the person responsible for the business transaction and the correctness of its execution, with a personal signature. The formats of approved strict reporting documents are advisory and subject to change. Artistic design and technical editing of strict reporting documents are determined by the organization independently, unless otherwise provided by the legislation of the Russian Federation.

In addition to the above, please note that, as established by paragraph two of paragraph 2 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ, strict reporting forms are equated to cashier's checks. For this reason, the stubs of sold (distributed) entrance tickets to attend a cultural event must remain with the person who sold (distributed) the relevant forms of strict accountability to the population for cash.

In connection with the foregoing, if an institution of culture and art cooperates with a distributor for the mass sale of entrance tickets to a cultural event, we recommend that you keep separate records of tickets-forms of strict accountability, sold for cash by a cultural institution independently through its cash desk, and tickets, transferred for non-cash payment to another organization for distribution.

In case of sale of tickets for non-cash payment, they are transferred to the distributor on the basis of an acceptance certificate, an invoice, another document confirming the fact of transfer of inventory items, which serves as a reporting document for tickets sold for non-cash payment - forms of strict accountability.

The institution of culture and art may produce or order the production of tickets itself. It is also legitimate to grant under the contract to distributors the right to order the production of tickets for an institution of culture and art, while it is advisable to indicate in the contract that tickets-forms of strict accountability from the moment they are made are the property of the customer and are considered transferred for distribution.

If an institution of culture and art transfers tickets to a distributor, then it has the right to demand from the last report on sold and unsold tickets, return of unsold tickets, transfer in its favor of funds for tickets sold by the distributor.

If an institution of culture and art cooperates with a distributor using automated information systems for the sale of entrance tickets, then it is advisable to include a condition in the contract with this organization that a ticket produced by a distributor for an institution of culture and art is considered transferred to the distributor from the moment it is handed over to him in electronic form of information about this ticket. At the same time, the moment of transfer of such information is considered the moment of production by the distributor of a ticket-form of strict accountability with their use. In this case, the stubs of the strictly accountable ticket forms remain with the distributor who has distributed entrance tickets to the public for cash.

Tickets from a set stored in an institution of culture and art, containing the same information as tickets sold by a distributor through an automated information system for their sale, must be redeemed by an institution of culture and art in the manner prescribed by the order of the head.

ConsultantPlus: note.

Guidelines on the procedure for accounting, storage and destruction of forms of strict accountability by organizations and institutions of the Ministry of Culture of the Russian Federation, sent by Letter of the Ministry of Culture of the Russian Federation dated 13.04.2000 N 01-67 / 16-21, became invalid due to the publication of the letter of the Ministry of Culture of the Russian Federation dated 09.04.2010 N 32-01-39/04-PH.

The Ministry of Culture and Mass Communications of the Russian Federation draws the attention of institutions of culture and art that the Guidelines on the procedure for accounting, storage and destruction of forms of strict accountability by organizations and institutions of the system dated 05.04.1999 of the abolished Ministry of Culture of the Russian Federation are advisory in nature, are applied to the extent that they do not contradict the current legislation of the Russian Federation.

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

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

According to the Regulations on the theater in the Russian Federation (hereinafter - Regulation N 329), approved by the Decree of the Government of the Russian Federation of March 25, 1999 N 329, the theater is an organization whose main activity is the preparation and presentation of performances, other public performances and the provision of related services. The theater, like any other non-profit organization, has the right to carry out entrepreneurial activities, but only to achieve the goals for which it was created.

Thus, the activity of the theater is divided into the main budgetary (non-commercial) and entrepreneurial. Regulation N 329 defines the main types of theatrical activities:

• creating and showing performances, organizing tours, concerts, holding creative evenings, festivals and competitions;
• conducting internships by leading masters and theater workers;
• production on orders and contracts with other legal entities and individuals of items of artistic design for performances, concerts, performances;
• preparation, replication and sale of information and reference publications, copies of video materials and phonograms related to the artistic and creative activities of the theater;
• rental and sale of costumes, equipment, props, props, make-up accessories;
• implementation of related services provided to theater spectators, and other activities specified in paragraph 23 of Regulation 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 dated 09.10.1992, as amended. 2005

Ticket Forms

Organizations and institutions providing services in the field of culture and art carry out settlements with the population without the use of cash registers, however, subject to the issuance of appropriate forms of strict accountability, equated to cashier's checks and approved by the Procedure for accounting, storage and destruction of forms of strict accountability. This is stated in Decree of the Government of the Russian Federation of March 31, 2005 N 171 "On approval of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers" (hereinafter - Regulation N 171).

Forms of ticket forms are established by Order of the Ministry of Finance of Russia dated February 25, 2000 N 20n "On approval of strict reporting forms" (hereinafter - Order N 20n). However, due to the fact that the Government of the Russian Federation approved Regulation N 171, the requirements for a ticket, as a form of strict accountability, have become stricter in order to bring it as close as possible to a cash receipt. This regulatory document establishes that the forms of strict reporting forms approved in accordance with the previous requirements can be used before the approval of the forms of strict reporting forms in accordance with the new requirements until January 1, 2007.

The ticket blank, on the basis of Regulation N 171, must contain the following mandatory details:

• information about the approval of the form form;
• name, six-digit number and series;
• form code according to the All-Russian classifier of management documentation;
• the name and code of the organization that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;
• taxpayer identification number;
• type of service;
• unit of measure for the provision of services;
• value in monetary terms;
• date of settlement;
• the name of the position, last name, first name and patronymic of the person responsible for the operation and the correctness of its execution, a place for a personal signature, seal (stamp) of the organization (clause 5 of Regulation N 171).

The form must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation) (clause 7 of Regulation N 171).

Please note: during tax audits of cultural institutions, the tax authorities' requirements for strict reporting forms are quite legal, since Regulation N 171 is a current regulatory document. Therefore, in order to avoid problems, according to the author, the missing information on the theater ticket should be indicated with a stamp developed at the institution - the existing forms of strict accountability should be stamped and used until the end of the year.

The Ministry of Culture of the Russian Federation, by Letter No. 01-67/16-21 of April 13, 2000, brought to the institutions of culture and art the Methodological Guidelines agreed with the Ministry of Finance on the procedure for accounting, storage and destruction of forms of strict accountability by organizations and institutions of the system of the Ministry of Culture of Russia (hereinafter - Methodological Guidelines).

Forms of strict accountability approved in accordance with Order N 20n and Regulation N 171 are printed in a typographical way with the designation of the series and serial number. As a rule, stationary theaters produce sets of tickets according to the number of seats in the auditorium. In addition, forms can be made independently, for example, on a computer. However, it is necessary to follow the numbering and apply a special program of auto-numbering, which excludes the possibility of repeating the number.

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

Artistic design of tickets, determination of the nature and content of the information indicated in them, as well as their technical editing, are carried out by the institution of culture and art independently.

Control over the safety of strict reporting forms

The management of the institution must ensure strict control over the safety and proper accounting of forms of strict reporting. Ticket sets must be stored either in a special storeroom or in a safe under lock and key. Responsibility for organizing the storage of tickets and subscriptions in accordance with applicable law lies with the head of the institution or other employees at his written direction.

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

Unsold tickets are written off and destroyed in the manner and terms established for strict accountability forms by order of the head of the institution. The stubs of strict reporting forms are kept for five years.

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

In addition to mandatory inventories of strict reporting forms, it is necessary to carry out sudden control checks of their availability, correctness of filling and use within the time limits established by the management of the institution.

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

Copies of receipts, stubs of forms of strict accountability, confirming the amount of cash accepted, must be stored in the institution in a packaged form in an archive or warehouse for five years.

Accounting for ticket transactions

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

Forms of strict accountability made in the printing house are accepted according to the invoice and invoice of the printing house by the representative of the customer by proxy. Upon acceptance of the prepared strict reporting forms, a full check is carried out: the actual number of strict reporting forms, their series, numbers are compared according to the data indicated in the invoices (receipts, etc.).

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

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

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

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

To account 03 "Forms of strict reporting" you can enter the following sub-accounts:

03-1 "Forms of strict reporting in the warehouse";

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

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

03-4 "Forms of strict accountability, not implemented and subject to destruction."

Analytical accounting of forms of strict reporting is carried out in the Book of accounting of forms of strict reporting (f. 0511819) by types, series and numbers, by places of their storage, indicating the date of receipt (issue) of forms, their quantity and cost, as well as by materially responsible and accountable persons. Based on the data on the receipt and expenditure of strict reporting forms, the balance at the end of the period is displayed. Books must be laced and sealed with a wax (mastic) seal, and the number of sheets is certified by the head of the institution.

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

Debit account 2 401 01 272 "Expenditure of inventories"

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

At the same time, strict reporting forms are written off from the off-balance account 03-1 "strict reporting forms in the warehouse" and are accepted for accounting on the off-balance account 03-2 "strict reporting forms in the report".

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

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

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

Debit

Credit

Stamped and registered forms of strict accountability, when transferred for sale, are written off from the off-balance account 03-2 "Forms of strict accountability in the report". At the same time, an entry is made on the off-balance account 03-3 "Forms of strict reporting on sales."

Officials report for the received and used strict accountability forms with receipt stubs, copies of cash registers and cash reports on tear-off tickets on the day the proceeds are handed over. Reports of officials serve as the basis for posting proceeds under a credit slip.

Forms of strict accountability not returned in a timely manner are considered sold, and the city theater box office or a freelance commissioner pays their face value.

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

A summary report on the sale of strict reporting forms for each performance, concert, performance should be compiled on the basis of data on the registration of strict reporting forms, invoices for their release for sale, invoices for the return of unsold strict reporting forms. The summary report must be submitted to the accounting department of the institution for verification and processing no later than the next day after the performance, concert, presentation when they are held at the hospital. This report must be accompanied by the stubs of the strict reporting forms of the used kit in bound form.

Recognition of the proceeds of the current reporting period from the sale of strict reporting forms is documented at the sale price by the entry:

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

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

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

Debit account 2 201 01 510 "Receipt of funds of the institution to bank accounts" or

Debit accounts 2 201 04 510 "Receipts to the cashier"

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

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

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

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

Return of unsold forms

The return of unsold forms of strict reporting is issued by an invoice and reflected at the sale price by the "red reversal" method:

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

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

Correction by the "red reversal" method is drawn up with a Certificate (f. 0504833), in which it is necessary to make a reference to the number and date of the corrected Operations Journal, as well as justify the introduction of corrections. The return of unsold strict reporting forms is reflected by writing off from the off-balance account 03-3 "Strict reporting forms for sales" and an entry on the off-balance account 03-4 "Unsold strict reporting forms". Unrealized strict reporting forms are indicated in the Act on writing off strict reporting forms (f. 0504816). On its basis, within the period established by the order of the head of the institution, strict reporting forms are destroyed and written off from the off-balance account 03-4 "Unrealized strict reporting forms."

Consider the accounting for the sale of tickets on an example.

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

The accountant recorded the transactions as follows.

S. Guliyeva

Journal Expert

"Budget Organizations:

accounting and taxation"