Содержание
- 1 Основные разрешительные органы
- 2 Основные нововведения 2017 года
- 3 Основные законодательные акты
- 4 Требования Минобрнауки и ГИБДД
- 5 Требования СЭС
- 6 Требования Госпожнадзора
- 7 Остались вопросы? Бесплатная консультация по телефону:
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Программа, разработана совместно с ЗАО "Сбербанк-АСТ". Слушателям, успешно освоившим программу, выдаются удостоверения установленного образца.
Автошкола создана в форме частного образовательного учреждения.
Частное образовательное учреждение ведет деятельность за счет средств, полученных от оказания образовательных услуг.
Как автошколе следует именовать раздел III бухгалтерского баланса?
Рассмотрев вопрос, мы пришли к следующему выводу:
Частному образовательному учреждению, осуществляющему предпринимательскую деятельность, в бухгалтерском балансе раздел III также следует именовать "Целевое финансирование".
Обоснование вывода:
Федеральный закон от 12.01.1996 N 7-ФЗ "О некоммерческих организациях" (далее – Закон N 7-ФЗ) установил, что некоммерческой является организация, не имеющая извлечение прибыли в качестве основной цели своей деятельности и не распределяющая полученную прибыль между участниками (п. 1 ст. 2 Закона N 7-ФЗ).
Одной из форм некоммерческих организаций является частное учреждение (ст. 9 Закона N 7-ФЗ).
Частным учреждением признается некоммерческая организация, созданная собственником (гражданином или юридическим лицом) для осуществления управленческих, социально-культурных или иных функций некоммерческого характера (п. 1 ст. 9 Закона N 7-ФЗ).
Частное учреждение вправе осуществлять приносящую доходы деятельность, только если такое право предусмотрено в его учредительном документе, при этом доходы, полученные от такой деятельности, и приобретенное за счет этих доходов имущество поступают в самостоятельное распоряжение частного учреждения (п. 1 ст. 298 ГК РФ).
При этом выручка от реализации товаров, работ, услуг является одним из источников формирования имущества некоммерческой организации (п. 1 ст. 26 Закона N 7-ФЗ).
Порядок ведения учета и составления бухгалтерской (финансовой) отчетности в некоммерческих организациях имеет ряд особенностей.
Такие особенности нашли отражение в Информации Минфина России от 24.12.2015 N ПЗ-1/2015 "Об особенностях формирования бухгалтерской (финансовой) отчетности некоммерческих организаций" (далее – Информация).
Согласно п. 12 Информации некоммерческая организация именует в бухгалтерском балансе раздел III "Целевое финансирование". Вместо показателей "Уставный капитал", "Добавочный капитал", "Резервный капитал" и "Нераспределенная прибыль (непокрытый убыток)" некоммерческая организация включает показатели "Паевой фонд", "Целевой капитал", "Целевые средства", "Фонд недвижимого и особо ценного движимого имущества", "Резервный и иные целевые фонды" (в зависимости от формы некоммерческой организации и источников формирования имущества).
В соответствии с п. 15 Информации по группе статей "Целевые средства" отражаются не использованные на отчетную дату целевые средства, предназначенные для обеспечения некоммерческой организацией целей, ради которых она создана, и соответствующие этим целям, отраженные в отчете о целевом использовании средств, включая чистую прибыль/убыток от приносящей доход деятельности некоммерческой организации, сформированную по итогам ее деятельности за отчетный год.
Группа статей "Целевые средства" увязывается с отдельными статьями, отражаемыми в разделе I "Внеоборотные активы" и в разделе II "Оборотные активы" по группам статей "Запасы", "Денежные средства и денежные эквиваленты", "Финансовые вложения (за исключением денежных эквивалентов)", на суммы полученных некоммерческой организацией, в частности, регулярных и единовременных поступлений денежных средств от учредителей (участников).
Учитывая изложенное, считаем, что в разделе III "Целевое финансирование" бухгалтерского баланса частного учреждения по общему правилу отражаются суммы полученных от собственника учреждения регулярных и единовременных поступлений.
Исходя из Инструкции по применению плана счетов бухгалтерского учета финансово-хозяйственной деятельности организаций, утвержденной приказом Минфина России от 31.10.2000 N 94н (далее – Инструкция), такие средства отражаются на счете 86 "Целевое финансирование".
В результате в разделе "Целевое финансирование" бухгалтерского баланса приводится сальдо по счету 86 на отчетную дату.
Кроме того, как было указано нами выше, выручка от реализации товаров, работ, услуг (приносящая доход деятельность) является одним из источников формирования имущества частного учреждения.
Информацию о приносящей доход деятельности и связанных с ней расходах учреждение отражает в общеустановленном порядке на основании ПБУ 9/99 "Доходы организации" и ПБУ 10/99 "Расходы организации" (п. 21 Информации).
В силу положений Инструкции финансовый результат от такой деятельности ежемесячно (заключительными оборотами) списывается на счет 99 "Прибыли и убытки".
В свою очередь, при направлении прибыли отчетного года от приносящей доход деятельности (оказания образовательных услуг) на финансовое обеспечение деятельности учреждения в бухгалтерском учете делается запись: Дебет 99 Кредит 86 (п. 24 Информации).
В этой связи на счете 86 отражаются не только регулярные и единовременные поступления от собственника учреждения, но и чистая прибыль отчетного года от предпринимательской деятельности, направленная на обеспечение уставной деятельности учреждения.
Каких-либо исключений из данного порядка для частных учреждений, ведущих предпринимательскую деятельность, ни Информация, ни иные нормативные акты по бухгалтерскому учету не предусматривают.
В этой связи считаем, что если Ваше учреждение осуществляет приносящую доход деятельность и имеет в качестве источника формирования имущества только выручку от оказания образовательных услуг, то и в этом случае раздел III бухгалтерского баланса следует именовать "Целевое финансирование".
Разъяснениями уполномоченных органов применительно к анализируемой ситуации мы не располагаем.
Ответ подготовил:
Эксперт службы Правового консалтинга ГАРАНТ
аудитор, член РСА Завьялов Кирилл
Контроль качества ответа:
Рецензент службы Правового консалтинга ГАРАНТ
Королева Елена
29 марта 2017 г.
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выделите ее и нажмите Ctrl+Enter Как сообщается в письме Министерства образования и науки РФ от 18 сентября 2015 г. № АК-2726/06 все образовательные организации, осуществляющие подготовку водителей транспортных средств, могут отнести себя к типу – профессиональная образовательная организация. При этом, сообщается в письме должность «инструктор по вождению автомобилей» не относится к должностям педагогических работников. Однако при этом уточняется, что согласно пункту 1 статьи 26 Федерального Закона № 196-ФЗ обучение водителей транспортных средств является профессиональным обучением. Профессиональное обучение реализуется посредством программ профессионального обучения. Программы профессионального обучения реализуют педагогические работники. Есть следующие требования к квалификации мастер производственного обучения: высшее или среднее профессиональное образование в областях, соответствующих профилям обучения, и дополнительное профессиональное образование по направлению подготовки «Образование и педагогика» без предъявления требований к стажу работы. При этом для педагогических работников устанавливается сокращенная продолжительность рабочего времени, не более 36 часов в неделю. Автошколы имеют право как нанимать сотрудников на основании трудового договора, так и заключать гражданско-правовые договоры. При этом автошколы могут заключать договоры и с ИП, которые занимаются образовательной деятельностью в области подготовки водителей. При этом следует учитывать, что при заключении гражданско-правого (не трудового) договора между лицом и организацией, осуществляющей образовательную деятельность, права и свободы педагогического работника, закрепленные Трудовым Кодексом на указанное лицо не распространяются. Обучать можно будущих водителей с возраста 16 лет. При этом автошколы имеют право вести образовательную деятельность в арендованных помещениях и на арендованном оборудовании.
Автошкола имеет право в учебном плане ставить большее количество часов для обучения вождению и вносить дополнения в содержание образовательных программ с учетом специфики обучения, чем предусмотрено в разработанных примерных программах. Кроме того, возможно использование дистанционного обучения, но только для теоретических занятий по программам подготовки водителей.
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Основные разрешительные органы
Автошкола (АШ), как и любая другая школа относится к образовательной сфере. Это значит, что прежде чем начать процесс обучения, программу нужно будет согласовать с Минобрнауки. Кроме того, разрешительные документы придется получать от:- ГИБДД.
- Роспотребнадзора (СЭС).
- Госпожинспекции.
Основные нововведения 2017 года
Основные нововведения 2017 года касаются требований, полномочий и обязанностей ГИБДД. Имейте в виду, что деятельность автошкол лицензируется. Лицензия выдается лишь после того, как представители полиции проверят по месту:- автомашины для обучения;
- автодромы;
- учебные классы.
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- Наличие медкабинета и медработника при школе (врач/фельдшер/медицинская сестра).
- Наличие в штате педагога с психологическим образованием.
- Наличие специального в/о у преподавательского состава (автолюбители даже с огромных стажем уже не смогут выступать в роли педагогов без соответствующего документа).
- Владелец данного заведения должен располагать на законных основаниях площадью под практические занятия не менее 0,24 гектара. На полезной площади должен размещаться светофор (по ГОСТу Р 52282-2004), ЖД переезд, грамотная разметка (ГОСТу Р 51256-99 ), и все главные ДЗ (знаки по ГОСТу Р 52290-2004).
- Территория для практики вождения должна быть расположена под уклоном в диапазоне от 8 до 16% и ее покрытие обязательно выполняется из одного материала (асфальт/бетон) со сцеплением колесо-дорога от 0,4%.
- АШ на законных основаниях должна владеть/иметь в распоряжении автопарк, в котором есть отечественные и импортные ТС, последних должно быть около половины.
Основные законодательные акты
- ФЗ РФ, регулирующий безопасность на дорогах.
- Закон о защите потребительских прав № 2300-1 от 07.092.
- ФЗ РФ "Об образовании" №273 от 29.12.12.
- ПДД.
- Приказ Минобразования №33026 от 09.07.14.
- ПП РФ №1097 от 24.10.14.
- ПП РФ №326 от 23.03.17
Требования Минобрнауки и ГИБДД
Прежде чем организовывать бизнес, нужно понять, к какому виду учреждений его отнести. Для этого стоит воспользоватьсяразъяснительным письмом от Минобразования №АК-2726/06 от 18.09.15. Итак, согласно этому письму автошкола – это профессиональная образовательная организация. Этим определением и обоснованы главные требования данной структуры. При открытии АШ у вас должны быть:- "правильный" преподавательский состав;
- обучающие программы;
- наглядные пособия;
- техника для демонстрации визуального материала (проекторы и др.);
- техническое оснащение (АПК и тренажеры/манекены);
- карта-схема населенного пункта;
- доска (в идеале магнитно-маркерная).
- автомобили;
- автодром.
Требования к учебным программам
На сегодня есть требования к теоретическому курсу, практической части и расчету объемов выпускников, которые может осилить школа за год. Нововведения предполагают разбиение теоретического курса на три большие части:- базовую;
- курс по спецпредметам;
- обучение профессиональным навыкам.
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- поведения в ситуации острого конфликта на дороге;
- при аварии;
- оказания неотложной доврачебной помощи травмированным при аварии лицам.
- усаживаться в автомобиль;
- начинать процесс движения, как и когда переключать передачи;
- разгонять ТС и грамотно затормозить в разных ситуациях;
- осуществить разворот и повернуть;
- маневрировать в процессе парковки и при катастрофической нехватке места;
- проехать через ЖД-полотно.
- Z – количество будущих водителей, обучающихся в школе автомобилистов в течение года ,
- t — временной промежуток, в течение которого будет работать один автомобиль из учебного автопарка (при одном использующем его мастере – это 7,2 ч, при двух – в 2 раза больше);
- Константа 24,5 — усреднение для числа рабочих дней в месяце;
- Постоянное число 12 соответствует количеству месяцев в году;
- R— количество учебных автомашин,
- Константа a— количество учебных техсредств в резерве;
- T – время, затрачиваемое на вождения учеником (определяется в часах) по плану обучения.
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- N– число выпусков/год;
- постоянное число — процент загрузки кабинетов теоретической подготовки;
- F — время, в течение которого занят один кабинет/часы;
- P— количество таких кабинетов;
- R — время полного теоретического, рассчитанного на одну группу/часы (современный стандарт 138 ч).
- константы используется те же, что и для расчета пропускной способности АШ;
- H— время использования кабинета/часы.
Требования к обеспечению автошкол по наличию аппаратов и обучающе-проверяющих программ
Данное оборудование призвано:- проверять физиологические качества будущих водителей;
- тестировать психику претендентов;
- оценивать указанные показатели;
- повышать уровень физических навыков и психологических реакций, обеспечивающих безопасность на дороге.
- Психофизиологию.
- Личностные характеристики.
- когнитивные навыки (внимание, его переключение и распределение, память);
- восприятие объемно-пространственных взаимоотношений объектов;
- глазомер;
- скорость психомоторных реакций;
- эмоциональную стабильность/лабильность.
- устойчивость к стрессу, длительному напряжению и монотонии;
- склонность к риску и конфликтность;
- локус контроля (склонность брать на себя или переносить на окружение ответственность за события).
- однообразию движения при управлении ТС;
- стрессорам;
- накопленной усталости.
Требования к тренажерам
АШ обязаны иметь тренажеры, помогающие будущему водителю:- выработать правильную посадку в автомобиле;
- оказывать помощь пострадавшим в аварии (манекены).
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Требования к автосредствам для обучения
Любые автомашины, предназначенные для привития навыков вождения, регистрируются в местном ГАИ по установленному регламенту. Также они специальным образом комплектуются:- зеркалом заднего вида для мастера;
- соответствующим знаком ("У");
- дополнительными педалями для обучающего (кроме "автоматов");
- набором техники, обеспечивающим фиксацию и хранение действия кандидата и инструктора в процессе движения и запись происходящего на дороге.
Основные требования к преподавательско-инструкторскому составу
Преподаватели АШ должны иметь:- профилирующее образование;
- дополнительное образование "Образование и педагогика" (стаж работы не требуется).
- безопасного управления ТС;
- организации перевозок;
- основы законодательства.
К мастеру производственного обучения
Согласно разъяснительному письму от Минобрнауки инструктор по вождению педагогом не является. Но обучение водителей – это профессиональное обучение (ст.26, п.1 ФЗ РФ№196). Поэтому образование по профилю все-таки должно быть.Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону
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Дополнительные требования
Руководство АШ должно обеспечить специальные условия для обучения будущих водителей с ограниченными по здоровью возможностями (ст. 79. ч.10 ФЗ РФ №273).Требования СЭС
Разработкой специальных требований для АШ пока никто не занимался. При выборе и обустройстве помещения под теоретическую часть обучения рекомендуется руководствоваться СанПиНом 2.4.3.1186-03.Требования к автошколе: ее помещению и расположению
АШ должна иметь площади с сооружениями по ремонту и ТО учебных автомобилей. Владельцы АШ для теоретической части курса могут арендовать помещения учебных заведений, которые наверняка соответствуют требованиям СЭС. Если для этих целей используется приспособленное помещение, то его площадь вычисляется исходя из численного состава групп. Требования к учебным комнатам описаны в СанПиНе 2.4.3.1186-03 (пункт 2.2.1 и 2.2.2), но площадь вашего лекционного кабинета в любом случае не должна быть меньше, чем 2,5 квадрата на учащегося. Школа для автолюбителей должна иметь централизованную систему сброса стоков и поставки воды. Если таковых нет, внутренняя канализация должна быть в обязательном порядке проведена, а удаление отходов согласовано с СЭС.Требования к меблировке учебных зон
Для обучения владелец автошколы приобретает мебель, согласующуюся с ГОСТами 11015-93 и11016-93. Расставляют мебель в зависимости от формы и размеров комнаты. При этом угол видимости не должен оказаться меньше, чем 35 градусов. Ширина проходов и расстояния до доски нормируются исходя из габаритов комнаты для обучения. Учебные пособия могут храниться как во встроенных шкафах, так и в пристенной мебели. В автошколе должна быть туалетная комната для обучающихся с вытяжкой приточно-вытяжного типа. Для хранения уборочных средств и приспособлений должна быть выделена специальная комната/шкаф. Весь инвентарь маркируется. Если такие комнаты не оборудованы механической приточно-вытяжной системой вентиляции, готовить дезрастворы придется в туалетной комнате. Обязателен журнал учета дезинфектантов.Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону
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Освещение в автошколе: требования и особенности
В учебных кабинетах автошкол обязательно освещение солнечным светом и искусственными осветителями.Естественное освещение
Обычно – это свет, поступающий из окон, расположенных с левой стороны. При этом солнечные лучи не должны быть направлены в лицо обучающимся или в спину. Требования к параметрам, следующие:- КЕО – 1,5% в 1 метре от стены;
- коэффициент неравномерности 3:1;
- соотношение яркости между поверхностью конспекта и столешницей – 3:1.
Искусственное освещение
Осветители искусственного света должны обеспечивать:- 500 люкс в зоне доски;
- 300-500 люкс на столешнице обучающегося;
- 200 люкс в области пола;
- при использовании проекционной техники с ведением конспекта, конспект должен быть освещен 300 люксами;
- при кинопроекции на столешницы парты должно быть не менее 500 люкс, допустимо создание неосвещенной зоны перед экраном.
Воздушно-температурный режим в автошколе: основные требования
Этот режим нормируется согласно требованиям, предъявляем к сооружениям общественного назначения и построенным под жилье. Подробные требования можно найти в СНиПе31-06-2009/СП118.13330.2012*. Температура в классах для вычитки теории должна поддерживаться в пределах от 17-18 о С до 20 о С. Отопление и вентиляция здания АШ должны отвечать СП60.13330.2012 (СНиП41-01-2003). При монтаже электрооборудования, в том числе классов с ПЭВМ и тренажерами нужно исходить из СанПиНа2.2.2/2.4.1340.Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону
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Требования к персоналу
Все работники автошколы, контактирующие с обучающимися должны иметь санитарные книжки и проходить регулярные медицинские осмотры.Дополнительные требования
СЭС обязательно проверит отсутствие на учебной территории вредителей (крыс, мышей, насекомых) и наличие договоров по их уничтожению. Кроме этого, обязательными являются договора на вывоз бытовых отходов, в том числе люминесцентных ламп.Требования Госпожнадзора
При проверках основное внимание инспектора Госпожнадзора (ГПС) уделяют:- наличию и исправности АУПС и тушения пожара;
- наличию поверенных огнетушителей, журнала их учета и других средств первичного тушения пожара;
- состоянию эвако-путей;
- обучению сотрудников мерам и правила ПБ, наличию журнала инструктажей и проверки знаний.
Нормативно-правовая база
- ППБ 101-89
- ГОСТ 12.4.009-83 (об огнетушителях).
- ППБ 01-03
Требования к кабинетам и эвако-путям
Эвакуационные пути должны быть свободными. Использовать их для складирования оборудования или развешивания верхней одежды педагогов/обучающихся запрещено. На местах с хорошим обзором должны находиться план-схемы эвакуации (в цветном исполнении). Дверные проемы учебных комнат должны иметь 90 см в ширину. Пути эвакуации должны иметь аварийное освещение.Противопожарные системы
Все школы для автомобилистов оборудуются системами первичного тушения пожара. Это значит, что ручные огнетушители должны располагаться на видных местах, удобных для быстрого их применения. Они должны иметь бирку о поверке и инструкцию по использованию. А также обязательно должна быть установлена звуковая пожарная сигнализация (сирены).Требования к персоналу
Все работники автошколы должны быть информированы о правилах по ПБ на территории учебного заведения.- инструкцию по ПБ;
- местонахождения средств пожаротушения и эвако-выхода;
- уметь пользоваться огнетушителями;
- посещать инструктажи по ТБ с записью в соответствующем журнале;
- иметь представления о помощи обучающимся при эвакуации, особенно маломобильным лицам.
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