Buying a ticket to a concert, sporting event, or theatrical performance For most of us, this is a fairly common thing. Even if we only go out into the world a couple of times a year, there are still usually no difficulties in purchasing tickets. We contact ticket agents, ticket offices concert halls, theaters, stadiums or purchase tickets on the Internet.
Surely many have noticed that the price of a ticket to an event can fluctuate depending on the seller and the time when the ticket is purchased.
The difference between buying a ticket in advance and 10 minutes before the start is generally clear: organizers encourage early ticket purchases because they want to quickly return the money spent on organizing the event (artist's fee, wages of those involved, advertising campaign).
But the issue of fluctuations in ticket prices from different sellers is somewhat more complicated. And the point here is not only the desire of an individual seller to enrich himself at our expense. The fact that the seller receives a certain remuneration for his services by providing us with the opportunity to buy a ticket and get to the event is quite normal and legal. However, the seller's compensation may consist of several elements. It all depends on the content of the agency agreement concluded between the organizer and the agent. Besides, great importance has the length of the chain of intermediaries - agents and subagents.
A short chain consists of at least three elements: performing artists, concert organizers and visitors buying a ticket to the event. If the artists are in direct contact with the organizer, who provides them with a platform for performance and at the same time is engaged in the sale of tickets, then the cost of the ticket depends on the wishes of the artists (fee for the performance), the expenses of the organizer (rent of premises, wages of those involved, rental of equipment, advertising, etc.). ) and his own remuneration, as well as the number of places. The scheme is quite simple.
Now let’s imagine that you don’t want to attend a performance local group, but a concert by a world-class artist. The number of links in the chain will increase. Firstly, the star must be invited, and here, in addition to the performer himself, all sorts of agents, managers, foreign intermediary companies and other interested parties appear on stage.
Secondly, the number of possible visitors to the event increases greatly, and, consequently, the number of tickets for sale. To cover maximum amount who want to sell tickets, the organizers have to resort to the mediation of ticket agencies and sellers. Ticket agencies, in turn, can turn to intermediaries - smaller distributors.
It is clear that none of them work at a loss. The agency fee may consist of a certain percentage of each ticket received; in this case, the organizer shares part of his income with the ticket agencies, but the initial cost of the ticket remains unchanged. Another option is to increase the cost through the so-called service fee. A service fee is a fixed amount that the seller charges us additionally as a fee for his services in selling us a ticket.
Famous folk wisdom teaches us not to pursue cheapness, since “the miser pays twice.” On the other hand, no one is interested in overpaying or feeding speculators. Proper planning of free time and obtaining information about events in advance will allow you to save money when purchasing tickets. And modern computer technologies will make it possible to buy e-ticket without leaving home and at a competitive price.
Glossary:
Agent's commission– cost of ticket agency services. Most often it consists of a certain percentage of the nominal value of the ticket from the proceeds from the sale of tickets. The agency fee is negotiated individually in an agreement concluded between the organizer/promoter and the ticket agency (or between the ticket agency and subagents), and may vary depending on the number of tickets sold, the speed of their sale, the price category of seats, tariffs, etc.
Artist– a person or group of people providing entertainment services.
Ticket agency– is engaged in the sale of tickets to the end consumer directly or through the mediation of subagents. For the sale of tickets provided by the organizer, the ticket agency receives an agency fee, which is negotiated individually each time within the framework of the concluded agency agreement.
Organizer / Promoter– is the main person responsible for holding the entertainment event. Negotiates with the artist or his agent, fulfills the artist’s requirements for a full performance, pays fees, organizes arrival, accommodation, security and other issues related to the artist’s performance. Organizes a venue for a spectacular event, calculates the cost of the event and sets the nominal cost of the ticket. Produces ticket stock and transfers it to ticket agencies for sale.
Area– the location of the event. It includes the premises and the infrastructure necessary for its full functioning (material, technical, information, human and other resources). The access control system (ACS) plays a key role in the operation of the site during the event.
Artist Representative/Overseas Company– intermediaries who make it easier for organizers/promoters to contact artists and agree on holding a spectacular event, own databases of artists, the terms of their cooperation and sometimes the rights to organize their performances.
Service fee- this is an additional cost to the face value of the ticket, an additional amount charged by the ticket agent from the end consumer for the opportunity to buy a ticket and attend a spectacular event. The service fee is subject to VAT.
Subagent– an intermediary in the sale of tickets between the ticket agency and the end consumer. For the sale of tickets, a service fee is charged to the end consumer.
If you have any questions about how the ticket market for entertainment events works, write to us.
And next time we will touch on the topic of ticket market speculators.
Post Views: 14,131
IN staffing table There is a ticket office on staff with employment contracts for the head of the cashier department. If you outsource the organization of the cash register, what should you do with the employees? make a reduction?
Answer
Outsourcing is the transfer on a contractual basis of non-core functions to other organizations that specialize in a specific area and have the appropriate experience, knowledge, and technical means. Thus, outsourcing is a management strategy that allows you to optimize the functioning of an organization by focusing activities on the main direction. For example, under an outsourcing agreement you can third party organization transfer management functions accounting and reporting, legal support of activities, personnel administration, cleaning, etc.
The concept of “outsourcing” does not exist in Russian legislation. One of possible options conclusion of contracts is an agreement for the provision of services for a fee (Chapter 39 of the Civil Code of the Russian Federation). Under a contract for the provision of paid services, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services (Article 779 of the Civil Code of the Russian Federation).
In accordance with the outsourcing agreement, the ticket sales function will be entrusted to a third party.
In connection with the outsourcing of cash register work to a third party, the Customer organization needs to take measures to release staff. The positions of cash desk workers will need to be reduced. The employees should be dismissed in accordance with clause 2 of part 1 of Art. 81, 178, 179, 180 of the Labor Code, either by transfer to another organization (if there is such a possibility), or by agreement of the parties.
Details in the System materials:
Answer: Outsourcing, or workers for rent
To save money, many companies prefer not to have own employees, but to attract them from outside. The article describes the nuances that arise when concluding and executing a contract for the provision of labor - an outsourcing contract.
A company can use the labor of employees on the staff of another company (or individual entrepreneur) on the basis of a personnel supply agreement. Such employees are called “agency workers.”
The subjects and essence of the relations of the parties when concluding an agreement on the provision of personnel are given on.
The emerging tripartite legal relations are not specifically regulated by either civil or labor legislation. Nevertheless, they are very common and recognized by judicial practice.
Analogy in corporate law
If the relationship between persons carrying out entrepreneurial activity, are not directly regulated by law and there is no business custom applicable to them, then civil legislation governing similar relations (analogy of law) is applied to such relations. This is stated in Article 6 of the Civil Code of the Russian Federation.
From this point of view, the legal nature of the outsourcing agreement is not unique. Similar relationships are provided for by corporate law.
In a business company, the powers of the sole executive body can be transferred commercial organization ( Federal Law dated 02/08/98 No. 14-FZ “On companies with limited liability"and Federal Law dated December 26, 1995 No. 208-FZ "On Joint Stock Companies").
In this case, the actual management of the company is carried out by managers (one or more), who are employees of the management organization.
The manager acts in the interests of the managed company on the basis of the employer's power of attorney. A power of attorney is not required only for the head of the management organization.
The difference between such freelance workers is that employees provided under an outsourcing agreement need guidance from the customer.
Agency worker and outsourcer: employment contract
Employees provided to perform certain work by the customer company must be on the staff of the employing organization. To do this, they enter into an employment contract with the outsourcer.
At the same time, the employer not only pays its employees wages(from the remuneration received from the customer company under an outsourcing agreement), benefits and compensation, but also acts as a kind of intermediary between them and the customer who directly uses their labor.
Please note: the customer organization does not legally formalize any relationship with the involved personnel.
Customer and employer: civil contract
If the customer organization wants to transfer part of its functions third party company(employer), she must conclude one of the agreements with the latter - personnel rental, outsourcing or outstaffing. Types of transactions for the provision of personnel and their features are given in.
These contracts provide for the provision of services by the employing organization. The service consists of providing personnel who work at the customer’s workplaces.
Although the outsourcing agreement is not provided for by law or other legal acts (), it, in essence, represents a paid provision of services (). This legal qualification of the transaction is supported.
Outsourcing services are covered by a number of general provisions about contract (). In particular, their provision is confirmed by the acceptance certificate ().
For example, Masterok LLC entered into a construction contract. However, it does not have a sufficient number of full-time workers with the necessary qualifications to carry it out. At the same time, ZAO Otdelochnik is idle in the absence of orders. Therefore, the companies entered into an outsourcing agreement among themselves, according to which the employees of the CJSC will temporarily work at the LLC’s facility. Payments between the parties will be made monthly according to the act based on the contractual cost of one working hour for each worker provided by ZAO Otdelochnik.
Arbitrators classify the contracts under consideration as civil contracts because they do not contain conditions characteristic of employment contracts, - wages, work schedule, etc.
Terms of the outsourcing agreement
The outsourcing agreement is concluded in the form of a paid services agreement ().
Subject of the agreement: obligations of the parties
The subject of a contract for paid services is that the contractor undertakes to provide services, and the customer undertakes to pay for them ().
Outsourcer services. What is included in the list of employer services is recommended to be spelled out in detail in the contract. They may be:
selection of qualified personnel;
decor labor relations with employees (conclusion and termination of employment contracts, maintaining work records);
personnel records, keeping records of working hours and payroll calculations. To do this, the customer organization must provide the outsourcer with the relevant information in a timely manner. Consequently, the parties will have to agree on personnel documentation. If the employer delays payment of wages for more than 15 days, the agency employee has the right to suspend work ();
fulfilling the duties of a tax agent for personal income tax and a payer of insurance premiums.
The relevant documentation is stored by the outsourcer.
controls the quality and timeliness of work performed by non-staff personnel;
provides agency workers with production equipment;
establishes the schedule and procedure for the execution of work;
provides operational management of agency workers.
A necessary condition is cooperation between the parties in the field of labor protection
An outsourcer is not a typical employer - the possibilities of its influence on the work activities of staff are objectively limited. The employer cannot fulfill all the requirements of the articles and the Labor Code of the Russian Federation, for example:
provide workers with equipment, tools or technical documentation necessary for work;
create conditions to satisfy the everyday needs of employees related to the performance of their job duties;
ensure safe conditions and labor protection.
In such circumstances, the outsourcing agreement must provide for cooperation between the parties in matters of compliance with labor and labor protection laws. The option for distributing the responsibilities of the parties under the contract, discussed in, is given in.
Note that if an accident occurs with a temporary worker due to a violation of safety regulations, then the customer (and the Civil Code of the Russian Federation) may also be held liable for civil liability.
When calculating contributions in case of injury, the outsourcer must apply tariffs corresponding to the type of activity of the customer.
Tax accounting of customer expenses
The outsourcer service has its price. Its value or the procedure for determining it are specified in the contract.
Outsourcer remuneration. In the tax accounting of the customer, remuneration is included in other expenses associated with production and sales. Costs for services for the provision of workers are directly mentioned in paragraph 1 of Article 264 of the Tax Code of the Russian Federation.
Customer's expenses for ensuring safe working conditions. Recognized in tax accounting if the parties have entered into a mixed agreement. According to paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the employer can take into account the costs of ensuring safe working conditions. But in our situation, the customer is not an employer, so he has no right to use this subclause.
It will not be possible to assign the responsibility for ensuring safe working conditions to the outsourcer, since this will lead to interference in the operational and economic activities of the customer, which is not permitted by civil law ().
In order for the customer to be able to take into account the costs of compliance with the requirements of the Labor Code of the Russian Federation, the author recommends drawing up an outsourcing agreement as an agreement for the provision of mutual services. Namely:
The outsourcer’s service will consist of ensuring the functioning of one or another production process (site) of the customer using full-time personnel;
the customer's service is the creation of conditions under which the outsourcer, as an employer, is considered to have fulfilled its responsibilities for labor protection of employees (a specific list of the customer's obligations is appropriate).
The legal structure under consideration is a mixed contract containing elements of different contracts (). But its essence does not imply the need to separate the named elements, in particular, to agree on the cost of each of the services separately (). In the conditions of counter-obligations (), the contract price is the folded (balanced) cost of services.
Such an agreement in the field of labor protection is not expressly prohibited by law. The employer, on the one hand, gets the opportunity to control the customer’s compliance with the relevant standards (and the Civil Code of the Russian Federation). On the other hand, it will not be able to refer to the presence of civil legal obstacles to their compliance.
When concluding an agreement on the mutual provision of services, the customer’s costs for compliance with the requirements of the Labor Code of the Russian Federation become costs under the business contract and can be recognized in accordance with paragraph 1 of Article 264 of the Tax Code of the Russian Federation.
Compliance with costs incurred by the customer general criteria Article 252 of the Tax Code of the Russian Federation is beyond doubt. In order to comply labor legislation The parties used the right of freedom of contract and, at their own discretion, determined the terms of the contract (and the Civil Code of the Russian Federation). Under such circumstances, the customer can hardly be accused of unjustified tax benefits.
This position is confirmed by decisions of arbitration courts. In particular, the resolutions (supported), and.
This approach also applies to the costs of workplace certification carried out by the customer.
What customer expenses are not recognized in tax accounting. If the customer has incurred any costs for borrowed personnel that are not specified in the outsourcing agreement, they are not taken into account for profit tax purposes (letters from the Federal Tax Service of Russia for Moscow and).
If the outsourcer reimburses the costs to the customer. An outsourcing agreement may contain a provision for the employer to reimburse certain costs of the customer associated with the use of the provided personnel. For example, the cost of training the outsourcer’s employees. The customer reflects the reimbursable amounts on account 76 “Settlements with various debtors and creditors.” This is discussed in. They do not affect his tax burden.
Agency workers and customer numbers
Let's figure out how the hired personnel are taken into account by the customer. Here you should not put an equal sign between the indicators “ average number workers" (and the Tax Code of the Russian Federation) and "average number of employees" ().
Workers hired under any civil contracts are not taken into account in the first indicator and are included in the second.
In addition, the attracted personnel are reflected in the indicator “average number of employees” (). Basis - points, and Instructions, approved.
Let us recall that from January 1, 2012, these indicators are determined in accordance with the Instructions for filling out a number of federal statistical observation forms, approved.
Who issues a work permit if the agency worker is a foreigner?
If among the agency workers there are foreign citizens or stateless persons, the outsourcer is obliged to issue them a work permit (“About legal status foreign citizens V Russian Federation»).
The lack of permission will not indicate an unjustified tax benefit for the customer organization (). But the outsourcer’s activities can be suspended for up to 90 days (Part and Article 3.12 of the Code of Administrative Offenses of the Russian Federation). This means that the involved personnel will also be suspended from work.
Who compensates for the customer’s losses caused by the agency worker’s fault?
The outsourcer-employer carries out subsequent settlements with his employee on the basis of Article 1081 of the Civil Code of the Russian Federation (taking into account the norms of labor legislation on financial liability).
E.Yu. Dirkova
General Director of BUSINESS ACCOUNTANT LLC
2. Answer: How to make a reduction
When dismissing an employee on the basis of a reduction in numbers or staff, it is necessary to comply with the legally established procedure for such dismissal (Article and Labor Code of the Russian Federation). Any deviation from it may be the basis for the employee’s reinstatement at work with payment for the time of forced absence ().
The procedure for dismissing an employee due to a reduction in numbers or staff is carried out as follows. Necessary:
Attention: it is impossible to dismiss an employee during the period of temporary incapacity for work and while on vacation (). If this happens, the employee will be reinstated as illegally dismissed. At the same time, the organization must pay him the average salary for the entire period of forced absence. This is stated in Labor Code RF.
Ivan Shklovets,
Deputy Head Federal service on labor and employment
3. Answer: How to formalize the transfer of an employee to another organization.
"Institutions of culture and art: accounting and taxation", 2006, N 1
Today in Russia there are several hundred theaters. Some of them have a history of more than a century, while others were created quite recently. Their main purpose is creativity. But any activity creative organization is impossible if there is no accounting department and no records are kept. The obvious specificity of theater organizations predetermines a number of features of their accounting. This article discusses the issue of accounting for sales operations theater tickets.
According to the Regulations on the Theater in the Russian Federation (hereinafter referred to as Regulation No. 329), approved by Decree of the Government of the Russian Federation of March 25, 1999 No. 329, a theater is an organization whose main activities are the preparation and exhibition of performances, other public performances and the provision of related services. 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 theater’s activities are divided into basic budgetary (non-profit) and entrepreneurial. Regulation No. 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 theater artists and figures;
- production of items under orders and agreements with other legal entities and individuals decoration performances, concerts, performances;
- preparation, circulation 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, makeup supplies;
- implementation of related services provided to theater spectators, and other types of activities listed in clause 23 of Regulation No. 329.
IN this moment The economic activities of the theater are 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 using cash register equipment, however, subject to the issuance of appropriate strict reporting forms, equivalent to cash receipts and approved by the Procedure for recording, storing and destroying strict reporting forms. 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).
The 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 referred to as Order N 20n). However, due to the fact that the Government of the Russian Federation approved Regulation No. 171, the requirements for the ticket, as a strict reporting form, have become stricter in order to bring it as close as possible to cash receipt. This regulatory document establishes that the forms of strict reporting forms approved in accordance with previously existing requirements can be used before the approval of the forms of strict reporting forms in accordance with the new requirements before January 1, 2007.
The ticket form, based on Regulation No. 171, must contain the following mandatory details:
- information about approval of the 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 for service provision;
- value in monetary terms;
- date of settlement;
- job title, last name, 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).
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 No. 171).
Please note: during tax audits of cultural institutions, the tax authorities’ requirements for strict reporting forms are quite legal, since Regulation No. 171 is in force normative document. Therefore, in order to avoid problems, according to the author, the missing information on a theater ticket must be indicated with a stamp developed by the institution - stamp existing strict reporting forms and use them until the end of the year.
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 agreements agreed with the Ministry of Finance 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.
If an institution of culture and art cooperates with distributors using automated information systems for the sale of entrance tickets, one should be guided by Letter of the Ministry of Culture of Russia dated March 17, 2005 N 7-01-16/08 “On the peculiarities of the functioning of the ticket industry in the field of culture and art of the Russian Federation” .
The artistic design of tickets, the determination of the nature and content of the information indicated on them, as well as their technical editing are carried out independently by the cultural and art institution.
Control over the safety of strict reporting forms
The management of the institution must ensure strict control over the safety and correct accounting of strict reporting forms. Ticket sets must be stored either in a special storage room or in a locked safe. Responsibility for organizing the storage of tickets and subscriptions in accordance with current legislation lies with the head of the institution or other employees upon his written instructions.
Verification of strict reporting forms kept by officials is carried out simultaneously with the audit Money at the cash desk in accordance with the Procedure 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 within the time limits established for strict reporting forms by order of the head of the institution. 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 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. Accounting of tickets, in accordance with new Instructions according to budget accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n, is carried out as follows.
Strict reporting forms produced in the printing house are accepted against the invoice and invoice of the printing house by the customer's representative by proxy. Upon acceptance of manufactured 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 specified in the invoices (receipts, etc.).
The receipt of strict reporting forms from the printing house is reflected by the institution at the actual purchase price with the following entry:
Debit account 2 105 06 340 "Increase in the cost of other inventories"
Credit accounts 2,302 22,730 "Increase in accounts payable for the acquisition of inventories."
Strict reporting forms 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 strict reporting forms in off-balance sheet account 03 “Strict reporting forms in the warehouse” in a conditional valuation: 1 rub. for one form.
The following subaccounts can be entered into account 03 “Strict reporting forms”:
03-1 "Strict reporting forms in the warehouse";
03-2 "Strict reporting forms in sub-reports";
03-3 "Strict reporting forms for sales";
03-4 "Strict reporting forms, not sold and subject to destruction."
Analytical accounting of strict reporting forms is maintained in the Book of Accounting of Strict Reporting Forms (f. 0511819) by type, series and numbers, by place of their storage, indicating the date of receipt (issuance) of the forms, their quantity and cost, as well as by materially responsible and accountable persons. Based on the data on receipts and expenses of strict reporting forms, the balance at the end of the period is displayed. Books must be bound and sealed with a wax (mastic) seal, and the number of sheets must be certified by the head of the institution.
When issuing strict reporting forms from the warehouse, the following entry is made for the actual cost of each unit or for the average actual cost (the write-off of inventories must be reflected in the accounting policy of the institution):
Debit account 2 401 01 272 "Consumption of inventories"
Credit account 2 105 06 440 "Decrease in the value of other inventories."
At the same time, strict reporting forms are written off from the off-balance sheet account 03-1 “Strict reporting forms in the warehouse” and accepted for accounting into the off-balance sheet account 03-2 “Strict reporting forms in the sub-report”.
The person responsible for the implementation of strict reporting forms issues registered strict reporting forms for invoices to the cashier ticket office, non-staff commissioners, city theater box offices for sale. The issuance of tickets to the ticket sales authority can only be carried out if there is a contract agreement concluded between the theater and the authorized person and an agreement on full financial 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 selling price on ticket forms, as a rule, is not printed, as it may vary depending on the performance, the time it is shown, and the cast of actors, so the price is indicated immediately before the sale of tickets. In this case, the theater stamp is placed on the ticket.
When issuing strict reporting forms 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. In the author’s opinion, it is advisable to use this account in connection with the phased delivery of services for the exhibition of performances and concerts. The accounting entry will look like this:
Debit
Credit
Stamped and registered strict reporting forms, when transferred for sale, are written off from off-balance sheet account 03-2 “Strict reporting forms in sub-reporting”. At the same time, an entry is made on off-balance sheet account 03-3 “Strict reporting forms for sales.”
Officials report for received and used strict reporting forms, receipt stubs, copies of cash registers and cash reports on tear-off tickets on the day the proceeds are delivered. Reports from officials serve as the basis for recording revenue under a receipt order.
Strict reporting forms not returned promptly are considered sold, and the city theater box office or non-staff commissioner will pay their face value.
Non-staff authorized representatives for the sale of strict reporting forms and ticket cashiers of the institution are obliged, within the 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 sold strict reporting forms.
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, or performance when held in an inpatient setting. 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 recording:
Debit account 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 receipt of revenue from the sale of tickets is reflected by the following posting:
Debit account 2 201 01 510 “Receipt of institution funds to bank accounts” or
Debit account 2 201 04 510 "Receipts to the cash desk"
Credit account 2 205 03 660 "Reduction of accounts receivable for income from market sales of goods, works, services."
When using the electronic form of sales of strict reporting forms for the sales amount, the following entry is made:
Debit account 2 205 03 560 "Increase in accounts receivable for 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 strict reporting forms is issued with an invoice and is reflected at the sales price using the “red reversal” method:
Debit account 2 205 03 560 "Increase in accounts receivable for 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 using the “red reversal” method is documented in 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 corrections. The return of unsold strict reporting forms is reflected by writing off from the off-balance sheet account 03-3 “Strict reporting forms on sale” and by an entry on the off-balance sheet account 03-4 “Strict reporting forms not sold”. Unsold strict reporting forms are indicated in the Act on the write-off of 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 off-balance sheet account 03-4 “Strict reporting forms not sold.”
Let's look at accounting for ticket sales using 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. After registration, 300 tickets were duly transferred for sale to the theater box office. The price of one ticket to the performance is 200 rubles. 270 tickets were sold; unsold tickets were returned to the theater's accounting department.
The accountant recorded the transactions as follows.
Debit | Credit | ||
| Received ticket forms from printing houses | |||
Receipt of forms reflected tickets to the warehouse | |||
Tickets issued for reporting stamping | |||
Disposal from warehouse reflected ticket forms | |||
Tickets issued distributor on implementation | |||
Issuance of forms reflected strict reporting with implementation reporting | |||
Tickets sold distributor | |||
Revenue received at the cash register from ticket sales | |||
Reported for implemented strict reporting forms | |||
Ticket refund reflected "red reversal" method | |||
Return of forms reflected strict reporting | |||
According to the act form unsold tickets destroyed |
S. Gulieva
Journal expert
"Budget organizations:
accounting and taxation"
The organization applying the simplified tax system is engaged in the provision of services for organizing celebrations and various events. An exhibition was organized. The printing house has produced entrance tickets. The ticket only certifies the right to visit the exhibition. Some of the tickets were sold through the box office for cash, and some - legal entities who made the payment in non-cash. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities who made payment by bank transfer?
In our opinion, for accounting purposes, entrance tickets to the exhibition can be considered as strict reporting forms. The fact is that by themselves they cannot bring economic benefits to the organization and therefore cannot be recognized as inventory assets (products, 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, purchasing a ticket means concluding an agreement for the provision of services by an organization. After all, an agreement can also be concluded by sending an offer (offer to conclude an agreement) to one of the parties and its acceptance (acceptance of the offer) by the other party (clause 2 of Article 432 of the Civil Code of the Russian Federation). By purchasing an entrance ticket to the exhibition, the buyer agrees to purchase services provided by the organization in the form of holding the exhibition.
Please note that the regulations do not define the concept of “strict reporting form”. However, based on the Regulations on Documents and Document Flow in Accounting (approved by the Ministry of Finance of the USSR on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR), we can come to the conclusion that strict reporting forms are the following documents:
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 accounting 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 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms stored and issued for reporting. reporting" Strict reporting forms are taken into account on the account in a conditional valuation, for example, in the valuation - 1 rub.
Note that there is another position, according to which strict accounting forms are not accounted for in an off-balance sheet account, but are accepted for accounting as a debit to account 10 “Materials” at the actual cost of acquisition with subsequent debiting to the account or %%%_16_%% . However, as we indicated above, ticket forms themselves do not have the ability to bring economic benefits to the organization in the future, and therefore should not be taken into account on the organization’s balance sheet as an asset.
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 clause 5 of PBU 10/99 “Costs of the organization”.
Tickets received by the organization are accepted for accounting as a debit of the account in the conditional valuation. Costs for the purchase of forms are reflected in the debit of the production cost accounts. Thus, the costs of purchasing tickets can be reflected either in the debit of account 20 “Main production”, or in the debit of account 26 “General business expenses”, depending on the procedure provided for by the organization’s accounting policy.
Proceeds from the sale of tickets are income from ordinary activities of the organization based on clause 5 of PBU 9/99 “Income of the organization.”
Payment transactions for printing services for the production of tickets are recorded using the following transactions:
Tickets counted;
Expenses for printing services are recognized as expenses (based on the certificate of services rendered).
Sales of tickets are reflected in the following order:
Payment for tickets is reflected;
Revenue from the sale of tickets is reflected;
Sold tickets have been written off.
Paperwork
Regarding the documentation of the sale of tickets to legal entities that made payments to organizations, we note the following.
Indeed, since, as you correctly noted, tickets are not inventory items when they are sold (form N TORG-12, approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 N 132 “On approval of unified forms of primary accounting documentation for recording trade operations” ) should not be formalized.
Please note that since the tickets themselves are strict reporting forms, when selling them, the execution of any documents is not provided for by the current legislation.
In the situation under consideration, the organization can draw up an act of transfer of 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 compiled;
Name of the organization that compiled the document;
Units of measurement and cost;
Positions of persons responsible for committing business transaction and the correctness of its design;
Personal signatures of these 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 can also issue other documents to buyers (legal entities), for example:
Exhibition program;
Invitations;
Other documents that can help your counterparties prove that expenses for visiting the exhibition meet the criteria for recognizing expenses established by clause 1 of Art. 252 of the Tax Code of the Russian Federation.
For your information:
Let us note that one of the varieties of strict reporting forms is a strict reporting form, equated to a cash register receipt (hereinafter - BSR), 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 register equipment, approved Decree of the Government of the Russian Federation dated May 6, 2008 N 359 (hereinafter referred to as the Procedure).
The use of such BSO is related to clause 2 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) payments using payment cards", allowing organizations and individual entrepreneurs carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of the appropriate BSO.
That is, an organization can exercise this right and not use a cash register when making cash payments to the public for providing them with services in the form of visiting an exhibition. But for this, the form of the entrance ticket issued to individual buyers and their accounting must comply with the requirements of the Procedure.
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For getting detailed information about the service, please contact your service manager.