Order 747 dated 02.06.1987, as amended. Accounting for medicines and medical devices in medical organizations. Accounting for medicines Budget activities

MINISTRY OF HEALTH OF THE USSR

ON THE APPROVAL "INSTRUCTIONS FOR ACCOUNT OF MEDICATIONS,
BANDAGES AND MEDICAL PRODUCTS
IN THERAPEUTIC AND PREVENTIVE HEALTH CARE INSTITUTIONS,
IN THE STATE BUDGET OF THE USSR"

In order to further strengthen control over ensuring the safety and rational use of medicines, dressings and medical products in medical preventive institutions health care approve:
Agreed with the Ministry of Finance of the USSR on March 25, 1987 N 41-31:
"Instructions for the accounting of medicines, dressings and medical products in medical and preventive health care institutions, consisting of state budget THE USSR";
form N 1-MZ - "Statement of a sample of spent medicines subject to subject-quantitative accounting";
form N 2-MZ - "Report on the movement of medicines subject to subject-quantitative accounting";
form N 6-MZ - "Book of registration of accounts received by the pharmacy."

I order:

1. To the Ministers of Health of the Union Republics:
1.1. AT month to reproduce and bring the instructions approved by this order to the medical and preventive healthcare institutions.
1.2. Organize the study of the instructions by the relevant employees who receive, store, consume and account for medicines, dressings and medical products in medical and preventive health care institutions.
1.3. Ensure strict enforcement of this manual.
2. To the President of the Academy of Medical Sciences of the USSR, heads of the III, IV main departments under the Ministry of Health of the USSR:
2.1. Bring the instructions approved by this order to the medical and preventive health care institutions and ensure the implementation of the measures provided for in paragraphs. 1.2, 1.3.
3. The heads of institutions of federal subordination accept instructions for execution and carry out the activities provided for in paragraphs. 1.2, 1.3.
4. To consider invalid:
4.1. Order of the Ministry of Health of the USSR of April 23, 1976 N 411 "On approval of the instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions that are on the State budget of the USSR."
4.2. Letter of the USSR Ministry of Health of January 19, 1977 N 25-5/5.
4.3. Order of the Ministry of Health of the USSR dated March 18, 1985 N 312 "On strengthening control over the implementation of medical prescriptions in medical and preventive and other institutions of the system of the Ministry of Health of the USSR."
4.4. Forms NN: 1-MZ, 2-MZ, 6-MZ, approved by order of the USSR Ministry of Health of March 25, 1974 N 241 "On approval of specialized (intradepartmental) forms of primary accounting for institutions financed by the State Budget of the USSR".
4.5. Clause 1.6. Order of the Ministry of Health of the USSR dated January 9, 1987 N 55 "On the procedure for vacation ethyl alcohol and alcohol-containing medicines from pharmacies" in terms of accounting for alcohol in the journal in the form N 10-AP in medical institutions.
5. To impose control over the execution of this order on the Accounting and Reporting Department of the USSR Ministry of Health (comrade Zaporozhtsev L.N.).

First Deputy Minister
health care of the USSR
G.A. SERGEEV

Please explain the place and significance of the Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions that are on the State Budget of the USSR, approved. Order of the USSR Ministry of Health of June 2, 1987 N 747 in the current legislation of the Russian Federation:
- in which part of the named Instruction does not contradict the current legislation of the Russian Federation;
- Is it necessary (is it mandatory) to execute it in medical organizations, the founders of which are the subjects of the Russian Federation and in non-state medical organizations;
- if necessary (mandatory), then which body (bodies) is authorized to monitor compliance with the requirements established by the Instruction and what is the responsibility for their violation.

Please pay attention to the date of the answer - the situation may have changed.

Approved by the Order of the Ministry of Health of the USSR dated June 2, 1987 N 747 "Instructions for accounting for medicines, dressings and medical products in medical and preventive healthcare institutions that are on the state budget of the USSR" determines the procedure for posting and accounting for medicines, medical products, auxiliary and dressings and containers, and also approves a number of accounting forms.
Currently, by Order of the Ministry of Finance of the Russian Federation dated 01.12.2010 N 157n “On approval of a unified chart of accounts for accounting for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions and instructions for its application” approved the Unified Chart of Accounts and Instructions for its application. According to clause 6 of the said Instruction, for the purposes of organizing accounting, the subject of accounting, guided by the legislation of the Russian Federation on accounting, the regulations of the bodies regulating accounting and this Instruction, forms its accounting policy, based on the characteristics of its structure, industry and other features of the activities of the institution and performed them in accordance with the legislation of the Russian Federation powers.
The acts of the subject of accounting, establishing the accounting policy of the subject of accounting for the purposes of organizing and maintaining accounting, approve:
a working chart of accounts of state (municipal) institutions, containing the accounting accounts used for maintaining synthetic and analytical accounting;
assessment methods certain types property and liabilities;
the procedure for conducting an inventory of property and liabilities;
document flow rules and technology for processing accounting information, including the procedure and terms for the transfer of primary (consolidated) accounting documents in accordance with the approved workflow schedule for reflection in accounting;
forms of primary (consolidated) accounting documents used for registration of business transactions, for which the legislation of the Russian Federation does not establish mandatory forms of documents for their execution. At the same time, the forms of documents approved by the subject of accounting must contain the mandatory details of the primary accounting document provided for by this Instruction;
the procedure for organizing and ensuring (implementation) by the subject of accounting of internal financial control;
other solutions necessary for the organization and maintenance of accounting.
According to paragraph 7 of the Instruction, the basis for reflecting information on assets and liabilities, as well as operations with them, in accounting are primary accounting documents.
Primary accounting documents are accepted for accounting if they are drawn up according to unified forms of documents approved, in accordance with the legislation of the Russian Federation, by legal acts of authorized executive bodies, and documents whose forms are not unified must contain the following mandatory details:
Title of the document;
date of preparation of the document;
the name of the participant in the economic transaction on whose behalf the document is drawn up, as well as its identification codes;
the content of the business transaction;
business transaction meters in physical and monetary terms;
the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration;
personal signatures of the said persons and their transcript.
To carry out internal (preliminary, subsequent) financial control and (or) in order to streamline the processing of data on business transactions accepted for reflection in accounting accounts, the accounting entity has the right, on the basis of primary accounting documents drawn up in support of these operations, to draw up consolidated accounting documents in the forms approved by the Ministry of Finance of the Russian Federation in the prescribed manner. In the absence of an approved form of a consolidated accounting document, the subject of accounting has the right, as part of the formation of its own accounting policy approve the forms of consolidated accounting documents, taking into account the requirements for the composition of the mandatory details provided for in this paragraph.
Thus, accounting for material values, which, of course, are medicines, medical devices and dressings, state and municipal health care institutions are required to conduct in accordance with the general requirements of the legislation on accounting for budgetary organizations. Document flow in state and municipal health care institutions should be built, first of all, on the basis of unified forms of documents approved by the State Statistics Committee of the Russian Federation.
Along with this, in order to organize specific accounting in a budgetary healthcare institution, insofar as it does not contradict the current legislation, it is possible to use the forms of documents given in the Instructions for accounting for medicines, dressings and medical products in medical and preventive healthcare institutions, which are on the State budget of the USSR, approved by the Order of the Ministry of Health of the USSR dated 02.06.1987 N 747.

Thus, the Ministry of Health and Social Development of the Russian Federation in its Letter of May 24, 2007 N 4185-VS clearly indicated that until February 2006, budgetary healthcare institutions used the invoice form (requirements) N 434, according to the Order of the Ministry of Health USSR dated June 2, 1987 N 747, but after the specified period when placing an order for obtaining medicines from pharmacy organizations it is necessary to be guided by the Instruction on budget accounting, approved by the order of the Ministry of Finance of Russia, and the standard intersectoral form of the requirement-invoice N M-11, approved by the resolution of the State Statistics Committee of Russia.
In this regard, we also point out that the current legislation approved the forms of registers for registering medicines included in the Order of the Ministry of Health and Social Development of the Russian Federation of December 14, 2005 N 785 “List of medicines subject to quantitative accounting in pharmacies (organizations), wholesale organizations drug trade, medical institutions and private practitioners” (as amended on 08/06/2007), for narcotic and psychotropic drugs and precursors.
At the same time, we note that the health authorities of some subjects of the Russian Federation, in particular, Moscow and the Moscow Region, in their documents indicate violations by subordinate health care institutions of the requirements of the “Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions, consisting of the State Budget of the USSR”, approved by the Order of the USSR Ministry of Health of 02.06.87 N 747.
In this regard, we emphasize that not a single regulatory act of the Republic of Karelia, from where the issue under consideration came from, does not mention the discussed "Instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions that are on the State budget of the USSR" is not mentioned at all.
In conclusion, we note that the specified Instruction applies only to government agencies healthcare, receiving funds from the state budget. Given that the Russian Federation is the assignee of the USSR, the requirements of this Instruction, in principle, can be extended to federal health care institutions, as well as to health care institutions of the constituent entities of the Russian Federation.

"Budget institutions health care: accounting and taxation", 2006, N 4

The activities of medical and preventive healthcare institutions are associated with the use of medicines, auxiliary materials, dressings and other materials used in the treatment of patients (hereinafter referred to as medicines). Medicines are used by them to treat patients, conduct preventive measures as well as for scientific purposes. The list of such medicines is quite extensive, and their receipt in various packaging makes accounting laborious. In this article, we will consider the main points of accounting for medicines.

Organization of accounting

The main document regulating the organization and procedure for accounting for medicines in healthcare institutions is Instruction N 747<1>. According to this Instruction, in health care institutions, material assets are taken into account in the following groups (paragraph 1 of section 1 of Instruction N 747):

• medicines: medicines, serums and vaccines, medicinal plant materials, medicinal mineral waters, disinfectants, etc.;
• dressings: gauze, bandages, cotton wool, compress oilcloth and paper, alignin, etc.;
• auxiliary materials: waxed, parchment and filter paper, paper boxes and bags, capsules and cachets, caps, corks, threads, signatures, labels, rubber bands, resin, etc.;
• containers: bottles and jars with a capacity of more than 5000 ml, bottles, cans, boxes and other items of returnable packaging, the cost of which is not included in the price of purchased medicines, but is shown separately in paid invoices.

The head of the institution is responsible for the rational use and accounting of medicines, the creation of appropriate conditions for their storage and the provision of materially responsible persons with measured containers.

The supply of medicines to healthcare facilities can be organized in two ways:

• directly through pharmacies that are structural divisions institutions;
• through the supplier's bases (pharmacy warehouses of the supplier).

Accounting for medicines in institutions with a pharmacy Receipt of medicines

Most often, the supply of medicines to medical institutions is organized through pharmacy warehouses (pharmacies). The premises in which the pharmacy is located must meet the appropriate storage conditions for medicines in accordance with the rules approved by the current orders of the Ministry of Health of Russia.

The main task of a pharmacy is to provide a medical institution with in-house and finished medicines, medical products, patient care items, and so on.

In order to perform its basic functions, a pharmacy must:

• comply with the established normative documents rules for intra-pharmacy manufacturing and dispensing of medicines (according to the permitted assortment);
• maintain an assortment list of medicines according to the profile and specialization of the institution;
• dispense medicines and medical products free of charge or at a discount to certain groups of the population and categories of citizens in accordance with applicable law;
• study supply and demand in the pharmaceutical market in terms of the range and prices of medicines and medical products;
• comply with the procedure for certification and quality control of medicines, execution of relevant documentation.

The responsibility for the safety of medicines in the pharmacy lies with the head of the pharmacy or his deputy, with whom agreements on full individual liability are concluded.

Medicinal products supplied to the pharmacy are reflected in the accounting at retail prices in sum terms. In addition, subject-quantitative records of the following medicines are maintained (clause 6, section 1 of Instruction N 747):

• poisonous medicines in accordance with the rules approved by the Order of the Ministry of Health of the USSR of 03.07.1968 N 523;
• narcotic medicines in accordance with the rules approved by the Order of the Ministry of Health of the USSR of December 30, 1982 N 1311;
• ethyl alcohol;
• new drugs for clinical trials and research in accordance with the current guidelines of the Ministry of Health of the USSR;
• scarce and expensive medicines and dressings according to the list approved by the USSR Ministry of Health;
• containers, both empty and filled with medicines.

Subject-quantitative accounting of medicines is kept in the Book of subject-quantitative accounting of pharmaceutical stocks (f. 8-MZ), the pages of which must be numbered and certified by the signature of the chief accountant. A separate page is opened for each name, packaging, dosage form, dosage of medicines subject to subject-quantitative accounting (clause 15 of Instruction N 747).

Upon receipt of medicines at the pharmacy, the head of the pharmacy or a person authorized to do so checks the compliance of their quantity and quality with the data indicated in the documents, the correctness of the prices per unit of the indicated material assets (according to the current price lists), after which he makes the inscription on the supplier's account "Prices are checked, material values ​​​​I have accepted (signature) "(clause 6 of Instruction N 747).

When taking medicines, control is carried out in order to prevent the receipt of low-quality medicines in the pharmacy. In this case, according to the author, it is necessary to check:

• compliance of incoming medicinal products with the requirements for indicators "Description", "Packaging", "Labeling";
• correct execution of settlement documents (accounts);
• availability of quality certificates (passports) of the manufacturer and other documents confirming the quality of medicines.

On the medications(drugs) in damaged packaging, not having certificates and (or) the necessary accompanying documentation, rejected upon acceptance, not corresponding to the order or with expired suitability, an act is drawn up. These drugs are then returned to the supplier.

In case of detection of shortages, surpluses and damage to material assets, the commission, created on behalf of the head of the institution, accepts the received material assets in accordance with the instructions on the procedure for receiving products and goods in terms of quantity and quality. Responsible persons (manager of a warehouse, m.o.l. of departments, offices, etc.) in accordance with clause 57 of Instruction N 70n<2>keep records of medicines by name, dosage and quantity in the Book (Card) of accounting for material assets (f. 0504042, 0504043), the form of which is approved by Order of the Ministry of Finance of Russia of September 23, 2005 N 123n. A separate page (card) is created for each name of medicines and their dosage.

The head of the pharmacy records the received and verified invoices, invoices of suppliers in the Register of invoices received by the pharmacy (f. 6-MZ), and then transfers them to the accounting department of the institution for payment.

Moreover, the cost of weight medicines, that is, dry and liquid ones, requiring certain processing in a pharmacy (mixing, packaging, etc.) before they are released to the departments (offices) of the institution, is subject to reflection in column 6 of the book f. 6-MZ (clause 17 of Instruction N 747).

Dispensing medicines from a pharmacy

Medicines are dispensed from the pharmacy in the amount determined by the current need for them:

• poisonous - at the rate of a 5-day norm;
• narcotic - 3 days;
• the rest - 10 days.

Depending on the scale of the institution, the distribution of medicines can be carried out either through the head nurse of the institution, or through the head nurses of the departments, with whom agreements on liability are also concluded. If the institution is not large enough, then the head nurse of the institution, on the basis of applications drawn up by the head nurses of the departments, fills out the Invoice Requirements (f. 0315006) for each department for the medicines they need. The basis for the preparation of applications in the departments is the list of prescriptions in the patient's medical history, according to which the name of the medicines necessary for treatment, the dosage, and also their volume are determined. The medications received by the head nurse are then distributed to the departments.

If the institution is large, then the Invoice Requirements are drawn up at the branch level. They are signed in 3 copies by the heads of departments, and they are signed by the head of the institution. The Requirement-Invoice must indicate the full name of medicines, their sizes, packaging, dosage form, dosage, packaging and quantity necessary to determine their retail price and cost.

If the Invoice-Requirement does not contain complete data on the prescribed medicines, the head of the pharmacy is obliged, when fulfilling the order, to add the necessary data in all copies or make appropriate corrections, however, it is strictly prohibited to correct the quantity, packaging and dosage of medicines in the direction of their increase.

Special requirements are imposed on the preparation of Invoice Requirements for medicines subject to quantitative accounting, which must be requested from the pharmacy on separate Invoice Requirements with a stamp, the seal of the institution, they must indicate the numbers of case histories, surnames, names and patronymics of patients, for who have been prescribed medication.

On the basis of the Invoice-Requirement for dispensed medicines subject to subject-quantitative accounting, a Statement of the sample of used medicines subject to subject-quantitative accounting (form 1-MZ) is drawn up. Records are kept for each item separately. The statement is signed by the head of the pharmacy or his deputy. The total number of the indicated medicines dispensed per day, according to the sample per day, is transferred to the book (form 8-MZ) (clause 15 of Instruction N 747).

According to the Requirement-invoice, the head of the pharmacy dispenses medicines to financially responsible persons of the departments who sign for their receipt from the pharmacy, and the head of the pharmacy or his deputy - for their issuance. One copy of the Claim-invoice is returned to the financially responsible person of the department.

The warehouse manager or a person authorized to do so shall tax each Invoice Claim to determine the total cost of the goods issued. Write-off of medicines is made at the average actual cost of each name of the medicine, formed at the time of their release.

Please note: By Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n, changes were made to Instruction N 70n (The order at the time of publication of the journal was not registered with the Ministry of Justice of Russia). According to Order N 25n, medicines can be written off not only at the average actual cost, but also at the actual cost of each unit.

Taxed Invoice Claims are recorded daily in order of numbers in the Book of Accounting for Taxed Invoice Claims (f. 7-MZ), the pages of which must be numbered and on the last page certified by the signature of the chief accountant. At the same time, the numbers of the Requirement-invoices for medicines subject to subject-quantitative accounting are underlined. At the end of the month, the total amount for each group of medicines is calculated in the Book of Accounts, as well as the total amount for the month, which is put down in numbers and in words.

A different approach to writing off from a pharmacy is applied to auxiliary materials and containers. So, for example, auxiliary materials are written off as expenses in a pharmacy, as well as the institution's accounting department in monetary terms as they enter the pharmacy (clause 24 of Instruction N 747). The cost of containers that are not subject to exchange and return, included by the supplier in the price of medicines, is included in the expense when they are written off. If the cost of a non-returnable disposable container is not included in the price of the funds received, but is shown separately in the supplier's invoice, this container, as it is released from the medicines packaged in it, is deducted from the account of the pharmacy manager as an expense. The cost of an exchange (returnable) container to a supplier or a container-collecting organization is included in the report of the head of the pharmacy, and the funds returned to the institution for it are included in the restoration of cash expenses.

Please note: when vacationing in departments (offices) of a medical institution mineral water in the exchange tableware, the cost of mineral water is indicated in the Invoice Requirements without the cost of the container.

When establishing losses from damage to medicines, an Act is drawn up for the write-off of inventories (f. 0504230) stored in a pharmacy and become unusable. The act is drawn up in two copies by a commission appointed by the head of the institution with the participation of the chief accountant of the institution, the head of the pharmacy and a representative of the public, while the reasons for the damage to values ​​are clarified, and the persons responsible for this are also identified. The first copy of the act is transferred to the accounting department of the institution, the second remains in the pharmacy. For shortages and losses from spoilage of medicines resulting from abuse, the relevant materials within 5 days after the establishment of shortages and losses are subject to transfer to the investigating authorities, and the amount of the identified shortages and losses is presented civil action. Medicinal products that have become unusable in the presence of the commission that drew up the act are destroyed in compliance with the rules established for this. At the same time, an inscription is made on the act indicating the date and method of destruction, signed by all members of the commission. The destruction of poisonous and narcotic medicines is carried out in the manner established by the Orders of the USSR Ministry of Health of 07/03/1968 N 523 and of 12/30/1982 N 1311.

Reporting on medicines

At the end of each month, the head of the pharmacy draws up a pharmacy report on the receipt and consumption of medicines in monetary (sum) terms f. 11-MZ for groups of medicines (clause 28 of Instruction N 747). The report also includes the sum of the difference between the cost of ingredients, estimated at retail prices, and the cost of products manufactured by the pharmacy during laboratory work, calculated at the same prices. To account for these works, the pharmacy maintains a Book of Accounting for Laboratory Works (f. AP-11), the pages of which must be numbered and certified on the last page by the signature of the chief accountant.

In cases where a pharmacy receives and dispenses medicines intended for clinical trials, research and scientific (special) purposes, the cost of such material assets is indicated in the report f. 11-MZ, both for income and for expenditure, separately in the columns additionally entered for this.

Drafting a report f. 11-MZ begins with an indication of the balance of the cost of medicines for each of their groups at the beginning of the reporting month. These balances are transferred from the approved report f. 11-MZ for the previous month. The receipt records the cost of medicines received by the pharmacy for the month according to the accounts of the suppliers registered in the book f. 6-MZ. The expense records the cost of medicines dispensed by the pharmacy to departments (offices) according to invoices (requirements) recorded in the f. 7-MZ. On the basis of acts and other documents that serve as the basis for write-off, the cost of spoiled medicines, returned (sold) exchange containers and total differences from laboratory and packaging work are also recorded in expenses.

At the end of the report, the balance of the cost of medicines is shown and original documents are attached, except for taxed invoices (requirements), which are stored in the pharmacy.

The pharmacy report is drawn up in two copies. The first copy of the report is signed by the head of the pharmacy and submitted to the accounting department of the institution no later than the 5th day of the month following the reporting month, under the conditions of mechanization of accounting within the time limits approved by the workflow schedule; the second remains with the head of the pharmacy. After the report is checked by the accounting department and approved by the head of the institution, it serves as the basis for writing off the spent medicines by the accounting department of the institution.

Please note: accounting staff at least once a quarter check the correctness of keeping books f. 7-MZ, f. 8-MZ, statements f. 1-MZ and counting the results in the Invoice Requirements and certify the verified documents with their signature (clause 21 of Instruction N 747).

On a monthly basis, head nurses of institutions or nurses of departments draw up a Report on the movement of medicines subject to subject-quantitative accounting (f. 2-MZ), and submit it to the accounting department along with:

• invoice requirements, on the basis of which the medicines were received from the pharmacy;
• requirements-waybills, on the basis of which they were released to departments or offices.

Accounting for medicines in institutions that do not have pharmacies

Health care institutions that do not have their own pharmacies are supplied with medicines directly from the pharmacy warehouses of suppliers who supply medical institutions with medicines and medical products.

Institutions (departments, offices) receive medicines from the pharmacy warehouse of suppliers only in the amount determined by the current need for them, and within the time frame established by the schedule approved by the head of the institution and the head of the pharmacy warehouse. Medicines in institutions from the pharmacy warehouse are released on invoices. For poisonous and narcotic medicines, as well as ethyl alcohol, invoices are issued separately.

Medicines from the pharmacy warehouse are received by materially responsible persons: senior nurses of departments (offices), chief (senior) nurses of outpatient clinics under powers of attorney f .: M-2, M-2a, issued in the manner established by the Instruction of the Ministry of Finance USSR in agreement with the Central Statistical Bureau of the USSR dated 14.01.1967 N 17. The validity of the power of attorney is set for no more than the current quarter, and for the receipt of poisonous and narcotic drugs, the power of attorney is issued for up to one month.

The materially responsible persons of the institution confirm the receipt of medicines from the supplier’s pharmacy warehouse with a receipt on all copies of the invoices, while they receive one copy taxed for each medicine to the full penny, and the employee of the supplier’s pharmacy warehouse signs for their issuance and correct taxation on all copies of the invoices (clause 37 of Instruction N 747).

Medicines received from the pharmacy warehouse are stored in departments (offices).

Please note: it is forbidden to receive and store medicines in departments (offices) in excess of the current need, it is also impossible to write them out of the pharmacy warehouse on common invoices for several departments (offices) and carry out subsequent packaging, moving from one dish to another, replacing labels, etc.

In outpatient clinics, the supply of medicines subject to subject-quantitative accounting is provided by the main (senior) nurse on separate invoices. She receives them from the pharmacy warehouse and issues them to departments (offices) for the current need.

Accounting for the receipt and consumption of medicines, as well as reporting in institutions where there are no pharmacies, is organized in the same manner as in institutions that have pharmacies in their composition (clause 40 of Instruction N 747).

The pharmacy warehouse of the supplier, on the basis of invoices issued for a certain period (a week, a decade, half a month), presents an invoice to the institution.

These invoices from the pharmacy warehouse for the medicines received by the departments (offices) are checked by the accounting department of the institution according to the invoices attached to them, signed by the financially responsible persons of the departments (offices), and serve as the basis for writing off the spent medicines for each department (office) and the institution as a whole.

Accounting for medicines Budget activities

Accounting for medicines is carried out by accounting staff in accordance with Instruction N 70n.

Accounting responsibilities include:

• ensuring the correct organization of accounting of medicines;
• control over the timely and correct design documents and legality of transactions;
• control over correct, economical and proper spending Money allocated for the purchase of medicines, for their safety and movement;
• constant control over the correct maintenance in the departments (offices) of the institution of subject-quantitative accounting of medicines;
• participation in the inventory of medicines, timely and correct determination of the results of the inventory and their reflection in the account.

Accounting for medicines is carried out on the analytical account 0 105 01 000 "Medicines and dressings". The debit of the account records the amount of received medicines, the credit of the account - issued for operation.

According to clause 57 of Instruction N 70n, analytical accounting of medicines is kept on the Cards of quantitative and total accounting of material assets (f. 0504041).

Accounting for transactions on the consumption of medicines, their disposal from operation, movement within the institution is kept in the Journal of operations for the disposal and movement of non-financial assets.

Consider the reflection of the main operations for the receipt and write-off of medicines in accounting.

Example 1. In a month, the institution received and paid to suppliers:

• medicines in the amount of 280,000 rubles;
• dressings - 100,000 rubles;
• auxiliary materials - 50,000 rubles.

In total, in the amount of 430,000 rubles.

These medicines were credited and taken into account by the head of the pharmacy, m.o.l. Nazarova N.I.

From the pharmacy issued to the account of the senior nurse m.o.l. Pavlova I.A.:

• medicines in the amount of 150,000 rubles;
• dressings - 60,000 rubles.

In total, in the amount of 210,000 rubles.

The institution is financed from the state budget, does not conduct entrepreneurial activities. The personal account is serviced in OFK.

Based on these primary documents, the following accounting entries will be made.

Entrepreneurial activity

Many medical institutions along with the budget carry out entrepreneurial activities. Entrepreneurial activity of health care institutions is to provide medical services individuals on a paid basis.

In this case, it is necessary to organize separate accounting of medicines by type of activity, since payment for medicines that will be used in business activities at the expense of budgetary funds is not allowed, and therefore it will be regarded by the inspection authorities as misuse of budgetary funds. In the Requirements-invoices, it is necessary to separately indicate the issuance of medicines purchased at the expense of funds from entrepreneurial and budgetary activities.

Example 2. According to the issued Requirement-consignment note, the surgical department requires medicines:

• for budgetary activities - in the amount of 10,000 rubles;
• for entrepreneurial activity - 4000 rubles.

Therefore, when separately accounting for medicines purchased at a pharmacy at the expense of budgetary and entrepreneurial activities, these operations will be reflected in the following accounting entries.

This is an ideal example, since such records can only be kept using computer technology at all stages of accounting, and you also need to have accurate information: how much and what medicines will be needed to treat patients at the expense of budgetary funds, and how much at the expense of business activities.

What should I do if I have difficulty obtaining such information? In this case, we can advise the following: first determine the share of entrepreneurial activity in the total work of the institution, and then calculate the amount of medicines spent on entrepreneurial activity per month.

Let's look at this with an example.

Example 3. Medicines worth 10,000 rubles were issued from the pharmacy to the surgical department, which were used, among other things, in business activities. Medicines were purchased at the expense of budgetary funds. The limits of budget allocations per month are 200,000 rubles, revenue from entrepreneurial activity is 50,000 rubles. Total - 250,000 rubles.

Let us determine the share that falls on entrepreneurial activity in the total volume of the institution - 20% (50,000 / 250,000) rubles. x 100).

We determine the amount of spent medicines attributable to entrepreneurial activity - 2000 rubles. (10,000 rubles x 20/100). The amount of medicines spent on budgetary activities - 8000 rubles. (10,000 - 2000).

We will reflect these transactions in accounting entries.

As a result, there is an overpayment for medicines received at the expense of budgetary activities, and an underpayment - due to entrepreneurial activity. Thus, at the subsequent purchase of medicines, we propose to pay for them taking into account the cost of medicines purchased at the expense of budgetary funds, but spent on income-generating activities.

I. Zernova

Deputy chief editor

magazine "Budget educational institutions:

accounting and taxation"

MINISTRY OF HEALTH OF THE USSR

On the approval of the "Instructions for registering medicines,
dressings and medical products in
medical and preventive healthcare institutions,
consisting of the State Budget of the USSR"

Document as amended by:
by order of the USSR Ministry of Health of December 30, 1987 N 1337.
____________________________________________________________________

In order to further strengthen control over ensuring the safety and rational use of medicines, dressings and medical products in medical and preventive healthcare institutions

APPROVE:

"Instruction for the accounting of medicines, dressings and medical products in medical and preventive health care institutions, which are on the State Budget of the USSR";

form N 1-MZ - "Statement of a sample of used medicines subject to subject-quantitative accounting";

form N 2-MZ - "Report on the movement of medicines subject to subject-quantitative accounting";

form N 6-MZ "Book of registration of accounts received by the pharmacy".

I ORDER:

1. To the Ministers of Health of the Union Republics:

1.1. Within a month, multiply and bring the instructions approved by this order to the medical and preventive healthcare institutions.

1.2. Organize the study of the instructions by the relevant employees who receive, store, consume and account for medicines, dressings and medical products in medical and preventive health care institutions.

1.3. Ensure strict compliance with these instructions.

2. To the President of the Academy of Medical Sciences of the USSR, heads of the III, IV main departments under the Ministry of Health of the USSR:

2.1. Bring the instructions approved by this order to the medical and preventive healthcare institutions and ensure the implementation of the measures provided for in clauses 1.2, 1.3.

3. The heads of institutions of union subordination accept instructions for execution and carry out the activities provided for in clauses 1.2, 1.3.

4.1. Order of the Ministry of Health of the USSR of April 23, 1976 N 411 "On approval of the instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions that are on the State budget of the USSR."

4.3. Order of the USSR Ministry of Health of March 18, 1985 N 312 "On strengthening control over the implementation of medical prescriptions in medical and preventive and other institutions of the USSR Ministry of Health".

4.4. Forms NN: 1-MZ, 2-MZ, 6-MZ, approved by Order of the USSR Ministry of Health of March 25, 1974 N 241 "On Approval of Specialized (Intradepartmental) Forms of Primary Accounting for Institutions on the State Budget of the USSR".

4.5. Clause 1.6. Order of the Ministry of Health of the USSR of January 9, 1987 N 55 "On the procedure for dispensing ethyl alcohol and alcohol-containing drugs from pharmacies" in terms of accounting for alcohol in the journal in the form N 10-AP in medical institutions.

5. To impose control over the execution of this order on the Accounting and Reporting Department of the Ministry of Health of the USSR (comrade Zaporozhtsev L.N.).

First Deputy Minister
G.A. Sergeev

INSTRUCTIONS for accounting for medicines, dressings and medical products in medical and preventive health care institutions that are on the State budget of the USSR

INSTRUCTIONS
accounting for medicines, dressings and products
medical purposes in medical institutions
health care, consisting on the State budget of the USSR

1. General Provisions

1. According to these instructions, in medical and preventive health care institutions *, which are on the State budget of the USSR, the following are taken into account:
________________
* In the future, medical and preventive healthcare institutions will be referred to as "institutions".

medicines - medicines, serums and vaccines, medicinal plant materials, medicinal mineral waters, disinfectants, etc.;

dressings - gauze, bandages, cotton wool, compress oilcloth and paper, alignin, etc.;

auxiliary materials - waxed, parchment and filter paper, paper boxes and bags, capsules and cachets, caps, corks, threads, signatures, labels, rubber bands, resin, etc.;

containers - bottles and jars with a capacity of more than 5000 ml, bottles, cans, boxes and other items of returnable packaging, the cost of which is not included in the price of purchased medicines, but is shown separately in paid invoices*.
________________
* In the future, the material assets (medicines, dressings, auxiliary materials, containers) listed in clause 1 of this instruction will be referred to as "drugs".

2. Radiopharmaceuticals used for therapeutic and diagnostic purposes are subject to accounting in the centralized accounting department and in the accounting department of the institution* in sum (monetary) terms. The procedure for obtaining, storing and using them is determined by the current instructions of the Ministry of Health of the USSR **.
________________
* For the purpose of reduction, centralized accounting departments and accounting departments of medical institutions will be referred to as "accounting departments of institutions".

** "Rules for working with radioactive substances in institutions of the USSR Ministry of Health", approved by the Presidium of the Central Committee of the trade union of medical workers and the USSR Ministry of Health on August 3, September 12, 1961, protocol N 23, "Rules and norms for the use of open radiopharmaceuticals for diagnostic purposes", approved by the Ministry of Health USSR May 25, 1983 N 2813-83.

3. Medicinal products received free of charge for clinical trials and research are subject to posting at the pharmacy and in the accounting department of the institution on the basis of accompanying documents*.
________________
* Letter of the Ministry of Health of the USSR dated December 7, 1962 N 21-13-96 "On the procedure for accounting for operations for the gratuitous transfer of medicines and medical equipment for extensive clinical trials paid for by the fund for the development of new medical devices."

4. Organization and accounting of free dispensing of medicines for outpatient treatment some categories of patients is carried out in accordance with current instructions and orders of the Ministry of Health of the USSR.

5. The procedure for accounting for medicines in institutions that have a pharmacy or receive medicines from a self-supporting pharmacy is set out in the relevant sections of this instruction*. Medicines from the pharmacy are dispensed in the department of the institution based on the actual number of patients in them.
________________
* Blood for transfusion is supplied to the departments (offices) of the institution according to invoices (requirements) f.434 drawn up in the prescribed manner from the blood transfusion department, and in its absence from a financially responsible person who, by order of the institution, is entrusted with the responsibility for its receipt, storage and issuance to departments (offices). Invoices indicating in them full name. of the patient, the case history numbers, are the basis for writing off blood as an expense.

Institutions are obliged to exercise control over the full and intended use of budgetary appropriations allocated under Article 10 of the budget classification of expenditures "Purchase of medicines and dressings" in accordance with established norms.

6. In pharmacies, departments (offices) of institutions, the following material assets are subject to quantitative accounting:

poisonous medicines in accordance with the rules approved ;

narcotic drugs in accordance with the rules approved by the order of the Ministry of Health of the USSR;

ethanol;

New drugs for clinical trials and research in accordance with the current guidelines of the Ministry of Health of the USSR;

scarce and expensive medicines and dressings according to the list approved by the USSR Ministry of Health;

containers, both empty and filled with medicines.

7. In departments (offices) of institutions, subject-quantitative accounting of material assets listed in clause 6 of this instruction is kept in the form * approved by order of the Ministry of Health of the USSR dated July 3, 1968 N 523, with the exception of narcotic drugs, which are recorded in the book of accounting for narcotic drugs in departments and offices according to f.60 - AP **, approved.
________________
* The form is given in Appendix 1 to these instructions.

** The form is given in Appendix 2 to this instruction.

The pages of the books must be numbered, the books must be numbered and certified by the signature of the head of the institution.

8. With persons responsible for the safety of medicines located in the departments (offices) of the institution, concludes an agreement on full individual liability on the basis of a model agreement given in Appendix 2 to the resolution of the State Committee of the Council of Ministers of the USSR on Labor and Social Affairs and the Secretariat of the All-Union Central Council of Trade Unions dated December 28, 1977 N 447/24 *.
________________
* Updated by order of the USSR Ministry of Health of March 14, 1978 N 222.

9. In the pharmacy of the institution, full individual financial responsibility for the safety of medicines is assigned to the head of the pharmacy or his deputy in the manner set forth in clause 8 of this instruction. By decision of the head of the institution in the pharmacy, collective (brigade) liability may be introduced in accordance with the resolution of the USSR State Committee for Labor and social issues and the Secretariat of the All-Union Central Council of Trade Unions dated September 14, 1981 N 259 16-59 "On approval of the list of works in the performance of which collective (team) liability may be introduced, the conditions for its application and a model agreement on collective (team) liability" .

10. The head of the institution is personally responsible for the rational use and accounting of medicines, the creation of appropriate conditions for their storage and the provision of financially responsible persons with measured containers.

11. The head of the department (office) is obliged to constantly monitor:

justification for prescribing drugs;

strict implementation of appointments in accordance with the medical history;

the number of actual availability of medicines in the department (office); take drastic measures to prevent the creation of their stocks in excess of current needs.

12. According to Order* of the Ministry of Health of the USSR of December 30, 1982 N 1311, a permanent commission is created in each institution, appointed by order of the head of the institution, which monthly checks the state of storage, accounting and expenditure of narcotic medicines in departments (offices). In the same manner, at least twice a year, the actual availability of medicines subject to subject-quantitative accounting is checked.
________________
* Brought to you by order of the Ministry of Health of the USSR of December 18, 1981 N 1283 and by a letter of the Ministry of Health of the USSR and the Central Committee of the Trade Union of Medical Workers of October 2, 1983 N 03-14 / 39-14 / 111-01 / K.

II. Accounting for medicines in institutions with a pharmacy

13. The institution's pharmacy must be located in premises that provide appropriate conditions for the preservation of medicines and other material assets in accordance with the rules approved by the current orders of the USSR Ministry of Health.

14. Medicines listed in paragraphs 1 and 3 are recorded both in the accounting department and in the pharmacy at retail prices in sum (monetary) terms.

In the pharmacy, in addition, subject-quantitative accounting of medicines listed in clause 6 of this instruction is kept.

15. Subject-quantitative accounting of medicines is kept in the book of subject-quantitative accounting of pharmaceutical stocks f.8-MZ, the pages of which must be numbered and certified by the signature of the chief accountant.

A separate page is opened for each name, packaging, dosage form, dosage of medicines subject to subject-quantitative accounting.

The basis for the daily recording of medicines received by the pharmacy is the invoices of suppliers, and the issued invoices (requirements), acts or other documents.

On the basis of invoices (requirements for dispensed medicines subject to subject-quantitative accounting, a statement of a sample of used medicines subject to subject-quantitative accounting, f.1-MZ, is compiled, records in which are kept for each item separately. The statement is signed by the head of the pharmacy or his deputy.The total number of the specified material values ​​released per day, according to the sample per day, is transferred to the book f.8-MZ.

16. Upon receipt of medicines at the pharmacy, the head of the pharmacy, or a person authorized thereto, checks the compliance of their quantity and quality with the data indicated in the documents, the correctness of the prices per unit of the indicated material assets (according to the current price lists), after which he makes an inscription on the supplier's account with the following content: "Prices are checked, material values ​​are accepted by me (signature)".

Upon detection of a shortage, surplus, damage and destruction of material assets, a commission created on behalf of the head of the institution accepts the received material assets in accordance with the instructions on the procedure for accepting products and goods in terms of quantity and quality in the prescribed manner.

17. The head of the pharmacy writes down the received and verified invoices of suppliers in the book of registration of invoices received by the pharmacy, f.6-MZ, and then transfers them to the accounting department of the institution for payment.

When filling out the book f.6-MZ, column 6 indicates the cost of weight medicines, i.e. the cost of dry and liquid medicines that require certain processing in a pharmacy (mixing, packaging, etc.) before they are dispensed to the departments (offices) of the institution.

18. The release of medicines to financially responsible persons of departments (offices) is carried out by the head of the pharmacy or his deputy for invoices (requirements) f.434, approved by the head of the institution or a person authorized to do so. The financially responsible persons of the departments (offices) sign the invoice (requirement) for receiving medicines from the pharmacy, and the head of the pharmacy or his deputy - for issuing them.

Waybills (requirements) are written out in two copies in ink or a ballpoint pen. The first copy of the invoice (requirement) remains in the pharmacy, and the second is returned to the financially responsible person of the department (office) when medicines are dispensed to him.

Invoices (requirements) must indicate the full name of medicines, their dimensions, packaging, dosage form, dosage, packaging and quantity necessary to determine their retail price and cost.

In cases where the invoice (requirement) does not contain complete data on the prescribed medicines, the head of the pharmacy is obliged, when fulfilling the order, to add the necessary data in both copies or make appropriate corrections. Correction of the quantity, packaging and dosage of medicines in the direction of increase is strictly prohibited.

Medicines subject to subject-quantitative accounting must be issued from the pharmacy on separate invoices (requirements) with a stamp, the seal of the institution and approved by the head of the institution, they must indicate the numbers of case histories, surnames, names and patronymics of the patients for whom the medicines are prescribed.

19. Medicines are dispensed by the pharmacy to departments (offices) in the amount of the current need for them: poisonous medicines - 5 days *, narcotic medicines - 3 days **, all others - 10 days.
________________
* Announced by order of the USSR Ministry of Health dated July 3, 1968 N 523.

** Announced by order of the USSR Ministry of Health of December 30, 1982 N 1311.

20. Each invoice (request) for dispensing medicines to departments (offices) is taxed by the head of the pharmacy or by a person authorized to do so to determine the cost of dispensed material assets. Valuables are taxed at retail (list) prices for each dosage form up to a whole penny according to the rules for applying the price list of retail prices for medicines and pharmaceutical products N 0-25, and the total amount is displayed for the invoice (requirement). The cost of each name of medicines and their total amount is indicated in a copy of the invoice (requirement) of the pharmacy.

When pricing liquid medicines dispensed in drops, one should be guided by the current State Pharmacopoeia.

21. Taxed invoices (requirements) are recorded daily in the order of numbers in the accounting book of taxed invoices (requirements) f. , subject to subject-quantitative accounting, are underlined.

At the end of the month, in the book f.7-MZ, the total amount is calculated for each group of released material assets listed in paragraph 1 of the instruction, and the total amount for the month, which is put down in numbers and in words.

In large institutions, if necessary, for each department (office) in the book f.7-MZ, a separate page is allocated, where taxed invoices (requirements) for medicines issued by the pharmacy to this department (office) are recorded.

The total amounts from the book of the specified form for each group of medicines dispensed by the pharmacy for the month are included in the pharmacy's report on the receipt and consumption of medicines, dressings and medical products in monetary (sum) terms f.11-MZ.

An employee of the accounting department of the institution for which job description the duties of accounting for medicines are assigned, at least once a quarter it carries out selective checks of the correctness of maintaining the book f. in verified documents signed by the verifier.

22. The pharmacy manager is responsible for correct application retail prices, calculation of the cost of medicines in invoices (requirements), expenditure documents and inventory lists.

23. The first copies of invoices (requirements) executed by the pharmacy, numbered from the beginning of the year, together with the book f.7-MZ remain with the head of the pharmacy and are stored for one calendar year (not counting the current one) in a bound form by months.

Invoices (requirements) for the dispensing of medicines subject to subject-quantitative accounting are kept by the head of the pharmacy for three years.

After the expiration of the specified storage periods, the invoices (requirements) can be destroyed, provided that the controlling or higher organization carried out a documentary audit of the institution, during which the issues of the correctness of the invoices (requirements) f.7-MZ and subject-quantitative accounting of pharmaceutical stocks were checked f.8-MZ. An act is drawn up on the destruction of invoices (requirements), which is approved in the prescribed manner.

24. Auxiliary materials received on the basis of suppliers' invoices are written off as expenses in the pharmacy and in the accounting department of the institution in monetary terms as they are received by the pharmacy.

25. The cost of packaging that is not subject to exchange and return, included by the supplier in the price of medicines, is written off as an expense when writing off medicines. If the cost of a non-returnable disposable container is not included in the price of the funds received, but is shown separately in the supplier's invoice, this container, as it is released from the medicines packaged in it, is deducted from the account of the pharmacy manager as an expense.

26. The exchange (returnable) container, as it is handed over to the supplier or the container-collecting organization, is included in the report of the head of the pharmacy, and the funds returned to the institution for it are included in the restoration of cash expenses.

Medicinal mineral water is dispensed to the departments (offices) of the institution in exchange containers, and in invoices (requirements) the cost of mineral water is indicated without the cost of container dishes.

27. When establishing losses from damage to medicines, an act is drawn up for writing off valuables stored in a pharmacy and worn out f.9-MZ. The act is drawn up in two copies by a commission appointed by the head of the institution, with the participation of the chief accountant of the institution, the head of the pharmacy and a representative of the public, while the reasons for the damage to values ​​are clarified, and the persons responsible for this are also identified.
____________________________________________________________________
Instead of the invalid form N 9-MZ, form N AP-20 "Act on damage to inventory items" is used -.
____________________________________________________________________

The first copy of the act is transferred to the accounting department of the institution, the second remains in the pharmacy. For shortages and losses from damage to medicines resulting from abuse, the relevant materials are filed with a civil claim within 5 days after the establishment of shortages and losses.

Medicinal products that have become unusable in the presence of the commission that drew up the act are destroyed in compliance with the rules established for this. At the same time, an inscription is made on the act indicating the date and method of destruction, signed by all members of the commission.

The destruction of poisonous and narcotic medicines is carried out in the manner established and dated December 30, 1982 N 1311.

28. At the end of each month, the head of the pharmacy draws up a pharmacy report on the receipt and consumption of pharmacy stocks in monetary (sum) terms f.11-MZ, highlighting in the report the groups of medicines listed in the instructions.

The report also includes the sum of the difference between the cost of ingredients* estimated at retail prices and the cost of products manufactured by the pharmacy during laboratory work, calculated at the same prices. To account for these works, the pharmacy maintains a book of accounting for laboratory work f.10-MZ, the pages of which must be numbered and certified on the last page by the signature of the chief accountant.
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* Ingredient - an integral part of any complex compound or mixture.

____________________________________________________________________
Instead of the no longer valid form N 10-MZ, form N AP-11 "Journal of laboratory and packaging work" is used - order of the USSR Ministry of Health dated December 30, 1987 N 1337.
____________________________________________________________________

In cases where a pharmacy receives and dispenses medicines intended for clinical trials, research and scientific (special) purposes, the cost of such material assets is indicated in the report f. this graph.

The preparation of the report f.11-MZ begins with an indication of the balance of the cost of medicines for each of their groups at the beginning of the reporting month. These balances are transferred from the approved report f.11-MZ for the previous month. The cost of medicines received by the pharmacy for the month according to the invoices of suppliers registered in the book f.6-MZ is recorded in the receipt. The expense records the cost of medicines dispensed by the pharmacy to departments (offices) according to invoices (requirements) recorded in the book f.7-MZ. On the basis of acts and other documents that serve as the basis for write-off, the cost of spoiled medicines, returned (sold) exchange containers and total differences from laboratory and packaging work are also recorded in expenses.

At the end of the report, the balance of the cost of medicines is shown and original documents are attached, except for taxed invoices (requirements), which remain for storage at the pharmacy in accordance with paragraph 23 of this instruction.
The pharmacy report is drawn up in two copies. The first copy of the report is signed by the head of the pharmacy and submitted to the accounting department of the institution no later than the 5th day of the month following the reporting month, under the conditions of mechanization of accounting within the time limits approved by the workflow schedule; the second copy remains with the head of the pharmacy. After checking the report by the accounting department and approving it by the head of the institution, the pharmacy report serves as the basis for writing off the spent medicines by the accounting department of the institution.

29. All medicines and other material assets in the pharmacy are subject to an annual inventory.

Medicines subject to subject-quantitative accounting are inventoryed by types, names, packaging, dosage forms and dosages at least once a year, but not earlier than October 1 of the reporting year.

In accordance with the orders of the Ministry of Health of the USSR dated July 3, 1968 N 523, dated December 30, 1982 N 1311, a commission appointed by order of the head of the institution monthly checks the actual availability of medicines subject to subject-quantitative accounting in the pharmacy and compares them with the pharmacy accounting data .

By order of the head of the institution, an inventory of medicines in the pharmacy is carried out in cases of establishing violations of the rules for the acceptance, storage, dispensing of medicines, when their retail (list) prices change in the established manner, in the event of a change in the head of the pharmacy, and in the case of a collective (team) ) material liability upon leaving the team (team) of more than fifty percent of its members, as well as at the request of one or more members of the team (team).

In the inventory lists, medicines recorded in monetary terms are divided into groups listed in clause 1 of this instruction. The amounts of shortfalls identified during the inventory for this group cannot be covered by surpluses formed for another group of values.

The shortages of medicines identified during the inventory within the established norms of natural wastage are written off on the basis of the order of the head of the institution to reduce funding.

Norms of natural wastage are not applied to finished factory-made medicines.

To determine the cost of consumption of weight medicines for the inventory period, it is necessary to calculate the total amount of weight medicines received for this period, shown in column 6 of the book f. medicines identified by the latest inventory.

Heads of institutions are required to personally review the inventory materials no later than 10 days after its completion.

The inventory commission is responsible for the completeness and accuracy of entering data on the actual balances of medicines, retail prices for them, taxation and determining the natural loss in the inventory lists.

III. Accounting for medicines in institutions,
without pharmacies

30. Health care institutions that do not have their own pharmacies are supplied with medicines from self-supporting pharmacies.

31. Institutions (departments, offices) receive medicines from self-supporting pharmacies only in the amount of the current need for them within the time limits established by clause 19 of this instruction.

32. The receipt of medicines from a self-supporting pharmacy must be carried out in accordance with the schedule approved by the head of the institution and the head of the pharmacy.

33. Medicinal products are dispensed to institutions (departments, offices) from a self-supporting pharmacy on invoices (requirements) f.434 or invoices f.16-AP * approved by the head of the institution **.
________________

** Medicines subject to subject-quantitative accounting are prescribed in the manner prescribed by clause 18 of this instruction.

Invoices (requirements) for poisonous and narcotic drugs and ethyl alcohol are issued separately.

34. Invoices (requirements) are issued by the head nurse of each department (office) of the institution for the groups of medicines listed in clause 1 of this instruction.

Invoices (requirements) are issued in 4 copies, and for medicinal products subject to subject-quantitative accounting in 5 copies; of which - 2 copies of invoices (requirements) are received by the institution; 2 copies remain in the pharmacy (and for medicines subject to subject-quantitative accounting - 3 copies).

35. Medicines from a self-supporting pharmacy are received by financially responsible persons: senior nurses of departments (offices), chief (senior) nurses of outpatient clinics under powers of attorney f.f.: M-2, M-2a, issued in the manner prescribed instruction of the Ministry of Finance of the USSR in agreement with the Central Statistical Bureau of the USSR dated January 14, 1967 N 17.

36. The term of validity of the power of attorney is set no more than for the current quarter, and for the receipt of poisonous and narcotic medicines, the power of attorney is issued for up to one month.

37. Receipt of medicines from a self-supporting pharmacy is confirmed by financially responsible persons of the institution with a receipt on all copies of invoices (requirements), while they receive one copy taxed for each dosage form to the full penny, and the pharmacy employee signs for the issuance of medicines and the correctness of taxation on all copies of invoices (requirements).

38. Medicinal products received from a self-supporting pharmacy are stored in departments (offices).

It is forbidden to receive and store medicines in departments (offices) in excess of the current need, as well as to prescribe medicines from a self-supporting pharmacy according to general invoices (requirements) for several departments (offices) and to carry out subsequent packaging, moving from one dish to another, replacing labels and others

39. In outpatient clinics, medicines subject to subject-quantitative accounting are prescribed by the chief (head nurse) according to separate invoices (requirements) approved by the head of the institution, receive them from a self-supporting pharmacy and issue them to departments (offices) for current needs.

Accounting for medicines subject to subject-quantitative accounting is maintained by the chief (senior) nurse in the manner prescribed by paragraph 7 of this instruction. At the end of each month, the head (senior) nurse submits to the accounting department a report on the movement of medicines subject to subject-quantitative accounting, according to Form 2-MZ, which is approved by the head of the institution.

Medicines are dispensed to the departments (offices) of an outpatient clinic only for the current need according to invoices (requirements) approved by the head of the institution in the manner set forth in clause 19 of this instruction.

40. On the basis of invoices (requirements) issued for a certain period (a week, a decade, half a month), a self-supporting pharmacy presents an invoice to the institution with invoices (requirements) attached to it, which indicate the date, number, amount for each invoice ( demand) and the total amount of the account.

Accounts of a self-supporting pharmacy for medicinal products received by departments (offices) are checked by the accounting department of the institution according to the invoices (requirements) attached to them, signed by financially responsible persons of the departments (offices) upon receipt, and serve as the basis for the accounting department to write off the used medicines for each department (office) and the institution as a whole.

41. In view of the fact that settlements between institutions and a self-supporting pharmacy are systematic, payment for the cost of received medicines can be made on the basis of planned payments. The amount of quarterly transfers of funds should not exceed the estimated appropriations provided for these purposes.

To do this, the institution or a higher organization transfers to the institution of the State Bank of the USSR to the settlement account of a self-supporting pharmacy or pharmacy management in advance the amounts necessary to pay for the cost of medicines for a period not exceeding a month.

Calculations are updated monthly. At least once a quarter, an act of reconciliation of mutual settlements is drawn up. The institution must transfer the underpaid amount to the current account of the self-supporting pharmacy before the next quarter, within the same period the overpaid amounts must be returned by the pharmacy at the request of the institution to its current account to restore cash expenses under Article 10 or counted towards further dispensing of medicines.

42. In necessary cases the form of payment for medicines in the order of advance payment is allowed.

IV. Accounting for medicines in the accounting department of the institution

43. Accounting for medicines in institutions financed by the State Budget of the USSR is carried out on sub-accounts provided for by the chart of accounts approved by the Ministry of Finance of the USSR and in accordance with this instruction.

44. The duties of the accounting department of the institution include:

ensuring the correct organization of accounting of medicines;

control over the timely and correct execution of documents and the legality of transactions;

control over the correct, economical and intended use of funds allocated for the purchase of medicines, their safety and movement;

constant monitoring of the correct maintenance in the departments (offices) of the institution of subject-quantitative accounting of medicines in accordance with clause 7 of this instruction;

participation in the inventory of medicines, timely and correct determination of the results of the inventory and their reflection in the account.

45. Accounting for medicines is carried out on subaccount 062 "Medicines and dressings".

The debit of subaccount 062 includes the cost of medicines received from a supplier (self-supporting pharmacy, pharmacy warehouse, etc.) on the basis of invoices, acts and other documents at current retail (price list) prices, and in the absence of approved retail prices - at estimated retail prices from applying the established rates.

The credit of subaccount 062 records the cost of medicines issued to the departments (offices) of the institution and is simultaneously written off as an expense (the debit of subaccount 200 "Budget expenses for the maintenance of the institution and other activities").

46. ​​Analytical accounting of medicines is kept in total terms according to the groups of values ​​listed in paragraph 1 of this instruction:

in the accounting department of an institution - in the book of quantitative accounting of material assets f.296 without filling in the quantitative accounting column for the institution and for each department (office) of the institution;

in centralized accounting - on cards f.296-a, in which a personal account is opened in general for all serviced institutions, as well as for each institution, department (office) of the institution.

When mechanizing operations for accounting for medicines, analytical accounting is reflected in the machine diagrams approved by the relevant design decisions for the mechanization of accounting.

47. Exchangeable (returnable) containers not included in the cost of medicines and shown separately on the supplier's invoice are accounted for on sub-account 066 "Containers".

Head of Department
accounting
and reporting
USSR Ministry of Health
L.N. Zaporozhtsev

Revision of the document, taking into account
changes and additions
prepared by legal
Bureau "KODEKS"

the Russian Federation

ORDER of the Ministry of Health of the USSR dated 02.06.87 N 747 "ON APPROVAL" INSTRUCTIONS FOR ACCOUNTING FOR MEDICINES, BANDAGES AND MEDICAL PRODUCTS IN THE MEDICAL AND PREVENTIVE HEALTH INSTITUTIONS CONTAINED ON THE STATE BUDGET OF THE USSR"

In order to further strengthen control over ensuring the safety and rational use of medicines, dressings and medical products in medical and preventive health care institutions, I affirm:

"Instruction on the accounting of medicines, dressings and medical products in medical and preventive health care institutions, which are on the State Budget of the USSR";

form N 1-MZ - "Statement of a sample of used medicines subject to subject - quantitative accounting";

form N 2-MZ - "Report on the movement of medicines subject to subject - quantitative accounting";

form N 6-MZ - "Book of registration of accounts received by the pharmacy."

I order:

1. To the Ministers of Health of the Union Republics:

1.1. Within a month, multiply and bring the instructions approved by this order to the medical and preventive healthcare institutions.

1.2. Organize the study of the instruction by the relevant employees who receive, store, consume and account for medicines, dressings and medical products in medical and preventive health care institutions.

1.3. Ensure strict compliance with these instructions.

2. To the President of the Academy of Medical Sciences of the USSR, heads of the III, IV main departments under the Ministry of Health of the USSR:

2.1. Bring the instructions approved by this order to the medical and preventive healthcare institutions and ensure the implementation of the measures provided for in paragraphs. 1.2, 1.3.

3. The heads of institutions of federal subordination accept instructions for execution and carry out the activities provided for in paragraphs. 1.2, 1.3.

4.1. Order of the Ministry of Health of the USSR of April 23, 1976 N 411 "On approval of the instructions for accounting for medicines, dressings and medical products in medical and preventive health care institutions, which are on the State budget of the USSR."

4.3. Order of the Ministry of Health of the USSR of March 18, 1985 N 312 "On strengthening control over the implementation of medical prescriptions in medical and preventive and other institutions of the system of the Ministry of Health of the USSR."

4.4. Forms NN: 1-MZ, 2-MZ, 6-MZ, approved by order of the USSR Ministry of Health of March 25, 1974 N 241 "On approval of specialized (intradepartmental) forms of primary accounting for institutions that are on the State budget of the USSR."

4.5. Clause 1.6. order of the Ministry of Health of the USSR of January 9, 1987 N 55 "On the procedure for dispensing ethyl alcohol and alcohol-containing drugs from pharmacies" in terms of accounting for alcohol in the journal in the form N 10-AP in medical and preventive institutions.

5. To impose control over the execution of this order on the Accounting and Reporting Department of the USSR Ministry of Health (comrade Zaporozhtsev L.N.).

First Deputy Minister
health care of the USSR
G.A. SERGEEV

APPROVED
Order of the Ministry
health care of the USSR
dated June 2, 1987 N 747

AGREED
with the Ministry of Finance of the USSR
March 25, 1987 No. 41-31

for "____" _________________ 19

for _______________ month 19