Storage periods for theater ticket stubs. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities who made payment by bank transfer? Rules for visiting the Theater

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 use, accounting, production, storage, sale, movement and destruction of forms strict reporting– entrance tickets to events of the Municipal Autonomous Cultural Institution “Sochi Concert and Philharmonic Association” (abbreviated name “On ticket management, hereinafter referred to as the Regulations”) determines the procedure for maintaining ticket management in the Municipal Autonomous Cultural Institution “Sochi Concert and Philharmonic Association” (hereinafter referred to as the Regulations) text - North Caucasus Federal District) taking into account the use in the North Caucasian Federal District of the Electronic (automated) system for the production, accounting and sale of tickets under an agreement with the Limited Liability Company "Profitiket-Yug" (hereinafter referred to as the System) on the basis of Resolution of the Head of the City of Sochi No. 000 dated 01.01.2001 .

The Regulations were developed for the purposes of:

Improving the quality of the municipal service “Organization of leisure, cultural and public events, theatrical and concert services and cinema services for the population on the territory of the municipal formation of the resort city of Sochi” as part of the implementation of the North Caucasus Federal District municipal task for the corresponding calendar and planning period;

Providing residents and guests of the resort city of Sochi with new modern types of services, meeting the demand for theater, concert, sporting events taking into account the Concept of a unified automated ticket sales system for theater, concert, sports and excursion events in municipal formation resort city of Sochi (approved by Resolution of the Head of the City of Sochi No. 000 dated January 1, 2001;

Ensuring transparency of ticket sales;

Ensuring accounting and control over ticket sales and the receipt of proceeds to the box office and to the settlement account of the North Caucasian Federal District as a result of ticket sales;

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

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

Definitions of the responsibilities of Participants in connection with the implementation of the Regulations;

Details of the Organizational structure of the North Caucasus Federal District;

Additions to the Administrative Regulations in force in the North Caucasus Federal District; Instructions for office work; Regulations “On the accounting policies of the North Caucasus Federal District”

The Regulations are subject to mandatory compliance by all Participants.

When executing the Regulations, Participants are guided by:

Order of the Ministry of Culture of Russia dated January 1, 2001 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 "Methodological instructions on the procedure for the use, recording, storage and destruction of strict reporting forms 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 Methodological Instructions);

Other current regulatory and methodological documents;

Local acts of the North Caucasian Federal District, including the Administrative Regulations, Instructions for Office Work, and the Regulations “On the Accounting Policy of the North Caucasian 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 North Caucasus Federal District: ticket cashiers and cashiers-operators, managers of the sales department, full-time agents (ticket distributors) of the sales department of the North Caucasus Federal District, leading managers (curators) of individual events (according to the relevant Regulations in force in the North Caucasus Federal District), appointed by the relevant local act of the North Caucasus Federal District, representatives of the directorate of the North Caucasus Federal District .

Section 2. Ticket office

2.1. According to Organizational structure North Caucasian Federal District, the ticket office is part of the accounting department - a structural unit of the North Caucasus Federal District and is the main link for Participants in the management of ticket management.

2.2. The ticket office, accordingly, 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 senior manager of the sales department of the North Caucasus Federal District.

2.3. The Ticket Office is managed and personally responsible for its work by the Ticket Office Manager, who is appointed to the position by order of the General Director of the North Caucasus Federal District under the terms of the employment contract and the Liability Agreement in strict accordance with the Labor Function ( Job description) and these Regulations.

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 have a contractual (agency) relationship with the North Caucasus Federal District or are run by official business partners of the North Caucasus Federal District - ticket sales agents.

2.5. Full-time employees of the Ticket Office are cashiers - operators and ticket cashiers on the terms employment contracts and individual contracts on liability, valid 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 to 21 hours, seven days a week, with a lunch break from 13 to 14 hours and individual technological breaks every 1.5 hours of work for 15 minutes according to the schedule approved by the General Director of the North Caucasian 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 to 20:30 on the day of scheduled events, the main ticket office (ticket desk) performs, in priority order, operations aimed at ensuring the holding of the current event and filing reports on the current event: organized sales discount tickets according to targeted requests public organizations and legal entities uniting Special categories of citizens provided for in clause 7.1. this Regulation; preparation of a Consolidated Cash Report for the current event and a Reconciliation Report 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 serving visitors (spectators); entering current information into the System 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 department.

The work schedule of cashiers - operators and ticket cashiers is approved by the General Director 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 cashier on duty - operator:

2.8.1. entering information into the System about all events held in the North Caucasian 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 Caucasian Federal District and these Regulations;

2.8.3. entering information into the System in connection with changes in the event plan (postponement of the start dates and times of events, revaluation of ticket prices, cancellation of events, changes in names, etc.).

The basis for entering information into the System is a local act of the North Caucasus Federal District - an order with the attached Ticket Price List, drawn up in accordance with the Administrative Regulations and the Instructions for Office Work. As an exception, the basis for entering information into the System may be a written instruction from the general director or his replacement, deputy general directors, assistant general director, subject to the mandatory subsequent execution of the order mentioned in this paragraph with reference to the instruction.

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 grounds 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 delivery of tickets with deferred payment to full-time and freelance agents (authorized distributors) - individuals and legal entities, who are in a contractual relationship with the North Caucasian Federal District (in the text - Agents), according to Applications received at the main ticket office (ticket desk) in writing for the further sale of tickets, with the execution of an Invoice and a link 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 Agents is established by Section 5 of these Regulations.

2.8.5. reservation in the System of specific tickets with deferred payment is allowed for Agents - legal entities; registration and issuance of the corresponding 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 reserved tickets on strict reporting forms of Agents - legal entities, samples of which have been approved by the North Caucasian Federal District, in accordance with existing agreements and are the basis for entry to the events (performances) announced therein, with the obligatory condition of 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 North Caucasus Federal District is permitted 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 ticket returns and ticket quotas; availability for sale of returned tickets and ticket quotas through the System must be 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 Methodological Instructions and these Regulations;

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

2.8.9. ensuring timely and properly executed, in the manner prescribed by the Methodological Instructions and Section 4 of these Regulations, the Consolidated Report on the sale of tickets for the event to the accounting department of the North Caucasian Federal District with the attachment of copies of tickets (stubs), damaged entry ticket forms in the form established by these Regulations (Appendix 3);

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

Receiving ticket forms from the North Caucasian Federal District warehouse;

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

Distribution (issuance for reporting) of entrance tickets issued 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 Caucasian Federal District of reports of ticket cashiers and cashier operators on issued, sold, damaged and returned ticket forms and their copies (stubs) in the established form (Appendix 4, “Quantitative-total accounting card” (hereinafter referred to as KKSU) ) in accordance with section 4 of these Regulations;

2.8.12. organizing the registration and submission to the sales department of operational information on sold and returned (unsold) entrance tickets to specific events;

2.8.13. planning and organizing the execution of orders to the Limited Liability Company for timely replenishment of the stock of strict reporting forms - ticket forms. Control over 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 options for Sheets of ticket prices for events of the North Caucasian Federal District in accordance with the Plans of auditoriums, based on the planned sold-out gathering 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 - Marketing Director and, at the request of the sales department, information on ticket sales for a specific event.

2.9. The responsibilities of the ticket office manager include:

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

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

2.9.3. organizing the work of the ticket office;

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

Responsibility for incorrect entry of information into the System rests with a specific ticket cashier or cashier-operator with mandatory verification by the manager of the ticket office Internal investigation, preparation of written explanations, the corresponding local act of the North Caucasian Federal District and additional instructions in order to prevent repeated cases of incorrect entry of information into the System;

2.9.5. operational communications with the general director, chief accountant, deputy general director - marketing director, senior manager of the sales department, leading managers (curators) of North Caucasian Federal District events, assistant general director, Agents, official partners - co-organizers of events taking place on the basis of the North Caucasian Federal District (producers, theater And concert organizations, individual entrepreneurs) on ticket sales and implementation of these Regulations;

2.9.6. timely preparation of work schedules and time sheets for subordinate employees.

2.9.7. participation in periodic staff, targeted, repertoire meetings with the general director, deputy general directors, and 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 implementation of these Regulations;

2.9.9. endorsement of Sheets of ticket prices at the stage of drawing up contracts with Official business partners - co-organizers of events and at the stage of issuing local acts (orders) for specific events in connection with ticket management issues.

2.10. Main responsibilities of ticket cashiers:

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

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

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 during the work shift (stubs);

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

Disable the System equipment, close and seal the ticket office premises and put the ticket office premises under security, hand over the keys to the ticket office to the watchman on duty in the prescribed manner (in a sealed container);

2.10.3. Acceptance of tickets sold in advance for an event from buyers (spectators) and a refund of their cost is carried out, as a rule, in cases of cancellation, postponement, replacement of performances announced in tickets within 3 calendar days after the cancellation of the event announced in tickets or upon a written application indicating passport details 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 the financially responsible person in accordance with the relevant individual agreement.

The responsibilities 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 Methodological Instructions 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. for the final accounting and control of the movement of strict reporting forms - 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 relevant agreements on the basis of Certificates 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 reporting-appropriate 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 the Official business partners of the North Caucasian Federal District - co-organizers and (or) participants of events in accordance with the terms of the relevant agreements on the basis of Acceptance Certificates of completed work, Reconciliation Acts 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. for joint registration with the ticket office in accordance with the Methodological Instructions and these Reporting Regulations;

3.1.6. upon approval of the reports received from the ticket office and sales department;

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

3.1.8. on drawing up acts for the write-off and destruction of strict reporting forms - returned (unsold) tickets and copies (stubs) of sold entrance tickets in the manner and within the time limits provided for by the Methodological Instructions and these Regulations.

3.2. The procedure for reporting on the activities carried out

Based on the results of each event, the ticket cashier on duty and the cashier on duty - operator are required to submit, and the leading accountant is required 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 clause 2.13 of the Methodological Instructions;

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

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

3.2.4. Report on the distribution of places among 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 condition of seats at the event by price zones in the prescribed form (Appendix 8);

3.2.7. Copies (stubs) of all event tickets sold through the ticket office, systematized by ticket cashiers and cashier 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 file 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 submit the originals of the Invoices in a timely manner (immediately after receipt by ticket cashiers and cashiers-operators of the next set (stack) of entry ticket forms) to the accounting department.

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

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 event, the accounting department calculates the remuneration of each Agent on the basis of the Agency Services Acceptance Certificate drawn up by the senior manager of the sales department, endorsed by the senior manager of the sales department, deputy general director - director of marketing, head of the ticket office and chief accountant.

3.3. The procedure for writing off and destroying strict reporting forms

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

The manager of the ticket office and the accountant in charge of ticket management issues 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, quantity and reasons for writing off copies (stubs) of sold entrance tickets and unsold (returned) entrance tickets, damaged, re-issued ticket forms in the form established by these Regulations (Appendix 4) for the period from the date of drawing up the corresponding previous write-off act to the date established by the Commission;

3.3.2. The accounting department provides 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 drawing up the corresponding previous act of writing off strict reporting forms to 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 matches, the Commission draws up a Write-off Certificate and then acts in accordance with Section IV of the Methodological Instructions.

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 terms of concluded agency agreements, in order to fulfill the specified agency agreements, receive at the main ticket office (ticket desk) entrance tickets to events or ticket quotas for

on the basis of an application registered by the office of the North Caucasian Federal District with a deferred payment of the cost of entrance tickets received for further sale.

Based on the results of the sale of entrance tickets, Agents are obliged to hand over unsold tickets to the main ticket office (ticket desk), and to the accounting department of the North Caucasian Federal District (in cash in rubles or by transfer to a current account) the proceeds, in the manner and within the time limits provided for by the relevant agency agreement and these Regulations.

4.2. The procedure for 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 about the quantity 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 quickly as possible and select the available (available for sale) sets of entrance tickets that correspond to the Application, print out the entrance tickets based on the Application and issue a set of entrance tickets;

4.2.4. The issuance of entrance tickets to Agents is issued with an 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 attachment to the Summary Report for each event before the accounting department in the form established by these Regulations (Appendix 3);

4.2.6. The Agent is obliged to return unrealized 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; during the period June - August (high holiday season) no later than 15:00 on the day for which the event is announced.

Entrance tickets not returned on time are considered sold, and the Agent is obliged to pay their face value.

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

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

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

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

4.3.1. Organizations wishing to purchase entrance tickets to events from the North Caucasian Federal District by bank transfer submit an Application for the purchase of entrance tickets in the form of a free letter on company 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 a Letter endorsed by the General Director or the person officially replacing him and are not released for free sale;

To attend one or another cultural or entertainment event, you need to buy an entrance ticket. From a civil legal point of view, this document is an agreement for the provision of services on a paid basis.

To attend one or another cultural or entertainment event, you need to buy an entrance ticket.

From a civil legal point of view, this document is an agreement for the provision of services on a paid basis.

↯ Attention! New samples are available for download: ,

Today tickets are sold at cultural institutions different ways, among which the most popular implementation is using modern technologies.

Features of organizing the sale of entrance tickets via the Internet

Application innovative technologies in order to resolve the implementation issue, it significantly increases the volume of paid services provided. Therefore, both cultural organizations and government agencies propose to intensify sales online.

Several years ago, Resolution No. 408-PP was adopted, which focused on the need to modernize the material and technical base and use innovative technologies.

This will help increase ticket sales. If a theater or museum still sells them through the box office using ticket books, they can still organize this service online.

For this purpose, you can contact other organizations that provide a large number of similar services from their websites. However, the best option would be to create your own.

An electronic ticket has the same value as a paper version. It contains a volume of information that confirms the owner’s right to visit cultural event at a specific cultural institution at a specified time. Any citizen or organization can purchase such a ticket. This is done quite simply. To do this, you need to perform a number of actions:

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

If a citizen buys a ticket, then when filling out the form, indicate the last name, first name, patronymic, as well as passport data. The following information is required for legal entities:

A cultural organization has the right to add several additional lines to the order form, which may reflect information important to it.

Some of the institutions offer users to indicate the method of purchasing a ticket. You can pay the cost in cash or by bank transfer. If the user uses non-cash payment, the money is transferred to the account of the cultural institution.

Sometimes, along with the sale of entrance tickets, additional services are offered, such as reservations, delivery and others. They can be carried out both on a paid and unpaid basis. This usually depends on the conditions that are set out in the accounting policies.

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

How to keep track of tickets at a cultural institution

How to reflect the accounting of entrance tickets in accounting? We will consider the answer to this question below. If we talk about the accounting policy of a cultural organization, it is usually agreed upon with the founder. Most often, it contains a requirement regarding the accounting of tickets at the cost of their acquisition. To carry out their analytical accounting, the Book of Strict Reporting Forms is used. It contains information such as:

The Accounting Book must also meet other requirements. For example, it must be numbered and bound, which in itself excludes any possibility of correcting or changing any data.

The movement of strict reporting forms within the organization is reflected in off-balance sheet account 03. The basis for this is primary documents, as well as a change in the person in charge or the place of storage. If tickets are retired or transferred to another organization responsible for issuing them, then it is imperative to issue an acceptance certificate.

If it concerns state-owned, budgetary and autonomous cultural organizations, then when accounting for them, the receipt of ticket books is reflected in the debit of off-balance sheet account 03-1. The transfer of tickets to the sub-report is reflected in the debit of off-balance sheet account 03-2 and the credit of off-balance sheet account 03-1.

The table below shows how to record the sale of entrance tickets through the cash desk:

Today, many cultural institutions organize the sale of tickets via the Internet or using bank cards. However, in doing so they expose themselves to certain risks.

Two years ago, it was decided that organizations that sell tickets only by bank transfer would be classified as sellers that do not give users the right to choose. Indeed, in this case, buyers are offered the only method of payment, which is a violation for which penalties are provided.

Having received an answer to the question of how to keep track of tickets at a cultural institution, the organization can only fulfill all the necessary requirements. And then she won’t have to pay any fines.

Taxation of VAT on the sale of entrance tickets

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

To confirm the legality of tax benefits for the sale of tickets and subscriptions, the organization must submit documents confirming the fact that it belongs to cultural and art institutions. Such confirmation can be the assignment of a code in OKVED.

Thus, the grounds for exempting the sale of entrance tickets and subscriptions from VAT are:

1. compliance of the form of these documents with strict reporting forms;
2. affiliation of organizations selling tickets to cultural and art institutions assigned an OKVED code.

Since many cultural institutions sell entrance tickets to events using modern technologies, the question arises: is it possible to apply a VAT exemption? electronic tickets.

Regulation No. 359 states that strict reporting forms can be produced either by printing or using an automated system. This means that their sale through Internet resources is carried out legally, which has been confirmed regulations on the use of cash register equipment.

A cultural organization that sells tickets online has every right for release from The main condition for this is that electronic tickets comply with the requirements that are established for strict reporting forms.

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

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

Features of tax and accounting in cultural institutions

Tickets issued from the warehouse:

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

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

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

Ticket management. organization of accounting and taxation

Attention

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

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

Accounting for ticket expenses

Info

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

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

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

Important

If the suits last less than 12 months, then they are accounted for as inventories in account 010506000. Accounting for suits as part of fixed assets has some features that depend on their cost. Items costing up to 1,000 rubles are written off for depreciation immediately when they are put into operation:

• Dt 040101271 “Expenses for depreciation of fixed assets and intangible assets”
• Kt 010109410 “Reduction in the value of fixed assets.”

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

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

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

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

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

Ticket sales accounting

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

Accounting for ticket sales

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

The charter of cultural institutions provides for their holding of theatrical performances, spectacles, cultural, educational, and entertainment events. Among the main types of activities are excursions, attractions in cultural and recreation parks, and visits to zoos, which are carried out for a fee. Accounting for entrance tickets, theater costumes, museum exhibits, expenses and income budgetary organizations culture, taxation has certain features. In the article we will talk about accounting in cultural institutions and give examples of calculations.

Requirements for the form of tickets in cultural organizations

There are certain requirements for the forms of tickets sold by theaters, museums, zoos and other similar organizations. According to the law, the ticket form must contain such mandatory details as:

• document name, number and series;
• data on approval of the ticket form;
• TIN, name, code of the institution that issued the ticket;
• type, unit of measurement and cost of the service;
• ticket sale date;
• details of the cashier who sold the ticket;
• information about the manufacturer and circulation of forms.

Ticket forms are printed in a printing house or independently on a computer. Each ticket must have its own unique number. If the forms are printed by the organization itself, then it is important to avoid repetition of numbers. Cultural organizations independently develop the appearance of the ticket.

Control over the safety of tickets in organizations

An important task of ticket accounting in cultural institutions is to ensure their safety in storage areas and compliance with the rules for their accounting. Tickets must be stored either in special storage rooms or in a safe. Responsibility for their safety lies with the head of the organization and the persons entrusted with such responsibility in accordance with the order of the director.

Simultaneously with the audit cash transactions check tickets, which are strict reporting forms.

Ticket checks can be either planned or unannounced. If during such audits discrepancies are established in the number of tickets indicated in the documents and their actual availability, the chief accountant is obliged to notify the head of the cultural organization in writing.

Ticket accounting

Receipt and issue of tickets from the warehouse

The basis for posting tickets received from the manufacturer is the invoice. Forms are received by power of attorney, executed according to established rules. When accepting ticket forms, you must check their actual number with that indicated in the manufacturer’s documents. In addition, the numbers, series of tickets, and their compliance with the information reflected in the accompanying documents are compared.

Ticket arrival:

• Dt 210506340 “Increase in the cost of other MH”
• Kt 230222730 “Increase in accounts payable for the acquisition of MZ.”

Tickets issued from the warehouse:

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

Simultaneously with this posting, ticket forms are written off from account 03/1 “Tickets in warehouse” to account 03/2 “Tickets from accountable persons”.

Analytical accounting of tickets

The main register for analytical ticket accounting is the book of strict reporting forms. The book is drawn up in accordance with the accounting rules: the sheets are numbered, laced, on the last page there is an inscription about the number of sheets in this book, certified by the seal and signature of the manager.

Ticket sales: documentation and invoicing

Registered tickets are transferred to the box office for their subsequent sale. Their transfer is issued with an invoice, and an agreement on full financial responsibility is concluded with the sales representative. There is no need to indicate the sale price of the ticket on the form in advance. It may vary according to the types and timing of presentations and other criteria. Therefore, it is enough to put the theater stamp on the form and indicate the cost when selling.

Periodically, within the time limits established by the enterprise, responsible persons draw up a report on the forms received and sold, and also return the money received from the sale of tickets to the organization's cash desk. Supporting documents are attached to the reports: copies of statements, receipt stubs, etc.

For each performance and event, a summary report on tickets sold is compiled. It is provided to the accounting department the next day after the event.

An example of reflecting operations on the movement of ticket forms

The theater ordered and purchased 500 tickets from the printing house at a cost of 7,500 rubles. 150 forms were handed over to the cash desk for sale. Ticket price 200 rubles. 120 tickets were sold, the remaining tickets were returned to the accounting department.

Account correspondence		Contents of operation	Sum
Debit	Credit
210506340	23022 730	Tickets received from the printing house	7500,00
03/1			5000
240101272	210506440	Tickets handed over for stamping	225
03/2	03/1	Tickets are out of stock	150
220503560	240104130	Tickets for sale have been handed over	3000
03/3	03/2		150
240104130	240101130	Tickets sold	2400
	03/3	Tickets sold	120
220503560	240104130	Red reversal for the cost of returned tickets	(600)
03/4	03/3	Return of tickets	30
	03/4	Destruction of acts according to the act	30

Accounting for theatrical costumes

According to current legislation, theatrical costumes are stage production equipment. If their deadline beneficial use exceeds 1 year, then, regardless of cost, such objects should be accounted for as part of fixed assets on account 010109000. If the suits last less than 12 months, then they are accounted for as inventories on account 010506000.

Accounting for suits as part of fixed assets has some features that depend on their cost. Items costing up to 1,000 rubles are written off for depreciation immediately when they are put into operation:

• Dt 040101271 “Expenses for depreciation of fixed assets and intangible assets”
• Kt 010109410 “Reduction in the value of fixed assets.”

If the cost of a suit is in the range from 1,000 to 10,000 rubles, then when they are put into operation, 100% depreciation is charged on them. Costumes, as fixed assets, are accepted at their original cost. If they cost more than 10,000 rubles, then depreciation is calculated monthly in a linear manner.

If the suits were purchased from the budget, then the accrual of depreciation is reflected as follows:

• Dt 140101271 “Expenses for depreciation of fixed assets and intangible assets”
• Kt 110400000 “Depreciation”.

Accounting for museum valuables

Museum assets are taken into account in accordance with the Federal Law “On the Museum Fund of the Russian Federation” No. 54-FZ dated December 6, 1996. If they are included in the museum fund, then they are not reflected on the organization’s balance sheet and are not classified as fixed assets. Items included in the museum fund, on the contrary, are classified as fixed assets and are reflected on the balance sheet of the institution.

Funds not included in museum funds		Account correspondence
Debit	Credit
Purchasing from a budget
1 401 01 226	1 302 09 730	for the amount of acquisition costs
130209830	130405226	Paid for the purchase of museum valuables
Acquisition through commercial activities
210604340	230209730	Capitalization of valuables
230209830	220101610	Payment for museum valuables

Museum valuables on the organization’s balance sheet are subject to depreciation. In this case, the linear method is used. The useful life of these objects ranges from 15 to 20 years. To calculate depreciation for them, account 10407 000 “Depreciation of other fixed assets” is used.

How to account for various costs

The cost of services provided by cultural institutions includes the costs of salaries, purchase necessary materials, for utilities and communications, transport, travel and other expenses. When an organization provides only one type of service, the costs are directly written off to cost. When there are several services, then at the end of the month overhead costs should be distributed among them.

As in other enterprises, you can choose expenses as the distribution base:

• for salary;
• for materials;
• direct costs.

The income from a particular service can also be taken as a basis. The cultural organization chooses the procedure for assigning overhead and general business expenses to its cost price at its own discretion and must reflect it in its accounting policies.

In a similar sequence, the organization develops a costing form, which must be compiled before the provision of a paid service. Synthetic accounting of expenses in a cultural organization is carried out on the following groups of accounts:

• 0 109 60 000 “Cost of finished products, works, services”;
• 0 109 70 000 “Overhead costs of production of finished products, works, services”;
• 0 109 80 000 “General business expenses”;
• 0 109 90 000 “Distribution costs”.

Tax accounting in cultural institutions

When determining the optimal taxation system, a cultural institution has a choice. The legislation provides for their use of both OSNO and “simplified”. Payers who have chosen OSNO are required to charge and transfer income tax to the budget. The procedure for its calculation, payment rates, and income subject to taxation are regulated by the Tax Code of the Russian Federation.

Receipts of cash and other funds within the framework of targeted financing are not subject to income tax. This rule applies not only to budgetary organizations, but also to cultural institutions of any organizational and legal form. The main condition is separate accounting of income from income-generating activities and income from targeted financing. If the taxpayer does not comply with this rule, then all income is subject to taxation.

The activities of cultural institutions are exempt from VAT. Such organizations may apply the simplified tax system subject to the conditions established by law.

Answers to pressing questions

Question No. 1. In what cases can cultural organizations switch to the simplified tax system?

Question No. 2. Is it necessary to put an inventory number on costumes for productions?

According to the accounting rules, any object of fixed assets is assigned an inventory number. It does not matter which group the property belongs to, whether it is in reserve, in use or transferred to conservation. Under this number, the property is registered for the entire period of its stay in the institution.

Therefore, assigning an inventory number to stage and production assets related to fixed assets is mandatory. If this concerns theatrical costumes, then the number can be embroidered with thread, or written on a token attached to it.

Question No. 3. Do theatrical costumes that are not used in productions for a long period require any separate accounting?

According to the law, accounting of suits must be carried out in such a way that control over their safety is ensured, reflected on accounts and in primary documents receipts, internal movements and disposals. This necessitates the organization of analytical accounting of property that is not currently in use.

Accounting for costumes not participating in productions long time, must be maintained in separate sub-accounts. The lack of analytical accounting of such funds in cultural institutions is a common situation that causes criticism from regulatory authorities during inspections.

Question No. 4. Are theater tickets considered financial documents?

In the theater, tickets are classified as strict reporting forms due to the lack of signs of monetary documents. For organizations that buy tickets in order to distribute them to their employees or sell them in the future, the opposite rule applies. In this case, they clearly refer to monetary documents.

Question No. 5. At the end of March, the theater sold 60 tickets for the performance, which will take place in April. In what month should the proceeds from their sale be recognized for tax purposes?

In March. Revenue for tax purposes should be determined by the fact of ticket sales, and not by the date of the upcoming performance.