In accordance with the current legislation, accounting in a non-profit organization should be conducted on the basis of accounting politiciansformed in accordance with the Regulation on Accounting " Accounting politics organizations »PBU 1/98 approved by the order of the Ministry of Finance Russian Federation dated December 9, 1998 No. 60n "On Approval of Accounting Regulations" Accounting politics Organizations "PBU 1/98" (hereinafter PBU 1/98).
When forming accounting politicians Accountant public Organizations should be proceeding from the fact that in it first of all should be reflected all the ways of conducting accounting applications applied in this organization, on which issues under which legislation provides several possible options keeping accounting or by which ways of reference accounting At the regulatory level, not installed at all.
Accounting politics Businesses are the main internal documentwhich regulates the procedure for accounting and reporting in public Organization.
Public organizations should remember that accounting politics It should be presented as a document that allows you to reduce the tax and accounting burden of today.
Accounting politics public association Forming B.
accordance with PBU 1/98. PBU 1/98 defines the basic principles of formation and disclosure accounting Policies of the organization.
According to Article 6 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" accounting politics Developed by the chief accountant (accountant) and is approved by order or order of the leader public association.
At the same time it is approved:
- work plan for accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;
- forms primary accounting documents applied to design facts of economic activities, on which the typical form of primary forms are not provided accounting documents, as well as forms of documents for internal accounting reporting;
- the procedure for the inventory of assets and the obligations of the organization;
- methods for assessing assets and liabilities;
- document Rules and Processing Technology accounting information;
- control procedure economic operations;
- other solutions necessary for the organization of accounting.
Accounting politics Organizations should provide:
- completeness of reflection in accounting of all factors of economic activity;
- timely reflection of the facts of economic activities in accounting and accounting reporting;
- great willingness to recognize in accounting expenses and liabilities than possible income and assets, not allowing the creation of hidden reserves;
- reflection in the accounting of factors of economic activities, proceeding not so much of their legal form, how much of economic content facts and conditions of management;
- data identity analytical accounting turnover and remnants on the accounts of synthetic accounting on the last calendar day of each month;
- rational Accounting, based on the conditions of economic activities and the value of the Organization (requirement of rationality).
When forming accounting politicians Organizations on a specific direction of maintaining and organization of accounting are the choice of one method of several permissible legislation and regulatory acts Accounting. If on a specific issue in regulatory documents not established accounting methods, then when forming accounting politicians The organization of the appropriate method is being developed, based on the present and other accounting provisions.
Accounting Methods Selected Organization in the formation accounting politicians, Apply from January 1 of the year following the year of approval of the relevant organizational and administrative document. At the same time, they apply to all branches, representative offices and other divisions of the organization (including allocated to a separate balance), regardless of their location.
To the ways of conducting accounting adopted during the formation accounting politiciansinclude methods of accrual of depreciation of fixed assets, assessment of material reserves, work in progress and finished products, recognition of profits from the sale of products, goods, works, services and other ways.
The change accounting politicians Organizations can be made in cases:
- changes in the legislation of the Russian Federation or regulatory acts on accounting;
- development of new ways to conduct accounting. Application of a new way of conducting accounting involves a more reliable representation of the facts of economic activities in the accounting and reporting of the organization or less labor intensity accounting process without reducing the degree of reliability of information;
- significant change conditions of activity. A significant change in the conditions of the organization can be associated with reorganization, a change in activities and the like.
Not considered a change accounting politicians The establishment of a method for conducting accounting of the facts of economic activity, which are different in essence of the facts that had previously, or those who have arisen in the activities of the organization.
The change accounting politicians It must be reasonable and is issued by the order (order) of the head.
Development of the order of PO accounting policy should be carried out taking into account the specifics of each activity public association.
When forming accounting politicians Organizations in the CCC in a regular area (the issue) of the maintenance and organization of accounting, the choice of one of several disposals allowed by legislative regulations included in the system regulatory regulation Accounting accounting in the Russian Federation. If the specified system does not make sure the way of conducting accounting on a specific issue, the organization has the right to independently develop ACTIVITIONAL ACCOUNTING ACCOUNTING ACCOUNTING accounting policy.
Since the introduction of part of the second Tax Code of the Russian Federation, all organizations that are taxpayers are obliged to further develop accounting policy For tax purposes.
Article 313 of the Tax Code of the Russian Federation found that the system tax accounting It is organized by the taxpayer independently on the basis of the principle of the sequence of the norms and rules of tax accounting, and the procedure for conducting tax accounting is established by the taxpayer in accounting policy For tax purposes.
Thus, at the level of the Federal Law, the duty of inclusion in accounting policy Organizations of an additional section related to taxation, or developing and approving a separate similar document.
Accounting politics For the purposes of tax accounting, it should be formed on the basis of the requirements of the Tax Code of the Russian Federation, in accordance with which tax accounting data should reflect:
The procedure for the formation of the amount of income and expenses;
The procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period;
The amount of expenses (losses) to be attributed to expenses in the following tax periods;
The procedure for the formation of the amounts of the created reserves;
The amount of debt for calculations with a budget for income tax.
Forms primary accounting Documents and analytical tax accounting registers.
Development accounting politicians For tax purposes, it should be based on what taxes pay a non-profit organization, how the tax base is being formed on certain types of taxes, as well as from the organization adopted in the organization.
Public association obliged to disclose B. accounting Litics Favorites in the formation accounting politicians Methods for conducting accounting and tax accounting that significantly affect the assessment and decision-making of accounting users.
The creation of non-profit organizations in their modern understanding began in the late 80s of the early 1990s.
Civil Code of the Russian Federation has determined the general rules of activity of non-profit organizations and some of their forms.
The laws on non-profit and charitable organizations have expanded the types of their organization and developed the principles of their activities.
Appearance new form The organizations have become taken into account in tax legislation.
Negative differences:
Debit 86/1 "target financing / statutory activities"
Credit 52 "Currency Account";
2. For non-profit organizations engaged in entrepreneurial activities:
- Positive differences:
Debit 52 "Currency Account"
Credit 91 "Other income and expenses";
Negative differences:
Debit 91 "Other income and expenses"
Credit 52 "Currency Account".
The proposed accounting schemes are only built on the basis of budget system Accounts and are not their exact copy.
Instructions for accounting in budget institutions, in our opinion, as a base for developing a methodology for reflection of operations in non-profit organizations is quite suitable. Of course, significant refinement will be needed from the point of view of the characteristics of non-profit organizations, the forms of their organization and goals of activity.
At the same time, the most important part will develop a methodology for reflecting operations on account 86 "target financing".
Accounting for target funding
In accordance with Article 26 of the Law on Non-Profit Organizations, the source of financing the property of a non-profit organization may be:
- regular and lump-sum income from founders (participants, members);
- voluntary property contributions and donations;
- revenue from the sale of goods, works, services;
- dividends (income, interest), obtained on shares, bonds, others securities and deposits;
- revenues derived from the property of a non-profit organization;
- others not prohibited admission law.
To account for incoming funds, accounting accounts plan provides for 86 "targeted financing and receipts".
Consumption of target earnings should be carried out in accordance with the objectives and objectives of the non-profit organization.
The main question that does not have a definite solution today: this is the choice of the method of reflecting operations on account 86 "target financing" - a cash method or method of accrual.
An extensive practice of applying non-profit organizations of a classic account 86 "Target financing" combines two ways:
Cash accounting method for income money,
Combining methods when spending funds. So cash spending are written off in fact, and the costs of wages The method of accrual.
Acting regulatory documents It is not directly regulated by the use of a method or another in relation to the formation of account 86 "targeted financing". In the comments or instructions, the formulations of "received funds" are used, that is, indirectly provides for the application of the cash registering method.
If you turn to international PracticeThe international standards provide the highest possible use of the accrual method for reflecting operations on account accounts.
As an example, you can bring international standard financial statements IFRS 20 regarding the accounting of government subsidies.
The standard provides for two approaches to reflect revenues:
If the receipt does not provide for expenses (as a rule, these subsidies in the form of an asset), a cash method can be applied to them (for example, a non-commercial organization transmitted a bus, such an operation is reflected in accounting after the commission);
If the receipt provides expenses or coverage of expenditure already generated (as a rule, these are subsidies in the form of cash), then the principle of accrual should be applied.
However, this method can only be applied in the case of:
- if there is a reasonable confidence of obtaining such subsidies;
- if the organization meets the conditions for issuing such subsidies.
These provisions international Standard can be distributed and registered targets non-commercial organizations. That is, when generating an account 86, "target financing" you can apply the accrual method if the organization has the facts confirming the allocation of funds from the relevant source at the reporting date.
"Dated 21.11.96 and in accordance with the Regulation on accounting" Accounting Policy of the Enterprise "PBU 1/2008 (approved by the Order of the Ministry of Finance of the Russian Federation dated 01.01.2001 No. № 000Н).
1.2. The NP Accounting Policy is the combination of accounting methods, the initial observation, value measurement, the current grouping and the final generalization of the facts of statutory activities.
1.3. ACCOUNTING AND REGULATIONS OF NP is distributed USN mode.
2. Organization of accounting in NP:
2.1. Responsibility for organizing accounting in NP and compliance with legislation in the implementation of economic operations is carried out by the Director-General.
2.2. Accounting is carried out Chief Accountant.
2.3. The timely provision of complete and reliable reporting is carried out by the chief accountant.
2.4. The chief accountant is appointed and dismissed by the Director General and is subject to him directly.
2.5. In the case of disagreements between the Director General and the Chief Accountant for the Implementation of Individual Economic Operations, the documents on them may be taken to execute from the written order of the Director General, which is fully responsible for the consequences of the implementation of such operations.
3. The right to sign the primary accounting documents:
When changing financially responsible persons;
When identifying the facts of embezzlement, abuse or damage;
In the event of a disaster, fire or other emergencies;
When reorganizing or eliminating NP.
4.4 Inventory is carried out by a permanent inventory commission, its composition is determined by the order of the Director General.
5. Noticing of property and obligations of NP:
5.1 The assessment of the property and obligations of the NP is produced in sums, rounded to the whole ruble.
7.1. Low-value assets that meet the criteria of fixed assets, reflect in accounting and accounting reporting in accordance with the current legislation in terms of material production reserves;
7.2. The cost limit within which low-value assets recognized by material and production reserves to establish no more than 20,000 rubles;
7.3. Changing the value of fixed assets in which they were taken to accounting, to produce without revaluing voluntarily;
7.4. Formation residual value fixed assets, when retired, produced on a separate subaccount account 01.
7.5. Under the facilities of fixed assets, depreciation is not charged in accordance with applicable law.
Generalization of information on wear amounts accrued to a linear way to produce with the use of off-balance account 010 "Depreciation of fixed assets".
Time useful use Determine based on the expected use of the object, its physical wear.
8. NP Reporting:
8.1. The reporting period is the period from January 1 to December 31 of the year.
8.2. NP reporting is approved in the procedure provided for by the Charter:
for annual reporting - within 90 days at the end of the year,
9.Norms for some expenses:
Daily 500 rubles. in a day;
Accommodation and rental premises for actual costs, but no more than 1,500 rubles. per day.
9.2. Implementation costs are manufactured according to the approved estimate of income and expenses.
10. Control for household operations:
10.1. The construction and operational control of economic operations is carried out by the Chief Accountant and the Director General.
10.2. Accounting and reporting NP is carried out in accordance with the legislation and the statute of NP.
10.3. Accounting Control and NP Reporting is carried out during the annual audit.
11. Incidental positions:
11.1. The change of this provision and their entry into force occur in accordance with the legislation.
11.2. Applications to this Regulation may be made by the orders of the Director-General.
11.3. Changes and additions to this position can also be made to eliminate errors and omissions.
In accordance with the current legislation, accounting in a non-profit organization should be carried out on the basis of accounting policies formed in accordance with the Accounting Regulations "Accounting Policy of the Organization" of PBU 1/98, approved by the Order of the Ministry of Finance of the Russian Federation of December 9, 1998 No. 60n "On Approval Regulations on accounting "Accounting Policy of the Organization" PBU 1/98 "(hereinafter PBU 1/98).
In the formation of accounting policies, the public organization accountant should be processed from the fact that it should first find a reflection of all the ways of conducting accounting applicable in this organization, on those issues under which legislation provides several possible accounting options or on which ways of maintaining Accounting at the regulatory level is not established at all.
The accounting policy of the enterprise is the main internal document, which regulates the procedure for conducting accounting and reporting in public orientation.
Public organizations should be remembered that accounting policies should be represented as a document that allows to reduce the tax and accounting burden of today.
The accounting policy of the Public Association is formed in
accordance with PBU 1/98. PBU 1/98 defines the basic principles of the formation and disclosure of the organization's accounting policies.
According to Article 6 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", accounting policies are developed by the Chief Accountant (accountant) and is approved by the order or order of the Social Association.
At the same time it is approved:
- work plan for accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;
- forms of primary accounting documents applied to design facts of economic activity, on which the typical forms of primary accounting documents are not provided, as well as the forms of documents for internal accounting reports;
- the procedure for the inventory of assets and the obligations of the organization;
- methods for assessing assets and liabilities;
- rules of document management and technology processing technology;
- procedure for monitoring economic operations;
- other solutions necessary for the organization of accounting.
- completeness of reflection in accounting of all factors of economic activity;
- timely reflection of the facts of economic activities in accounting and accounting reporting;
- great willingness to recognize in accounting expenses and liabilities than possible income and assets, not allowing the creation of hidden reserves;
- reflection in the accounting of factors of economic activity, proceeding not so much of their legal form, as from the economic content of facts and economic conditions;
- identity of analytical accounting data by turnover and residues on the accounts of synthetic accounting on the last calendar day of each month;
- rational Accounting, based on the conditions of economic activities and the value of the Organization (requirement of rationality).
Accounting methods elected by the Organization in the formation of accounting policies are applied from January 1, following the year of approval of the relevant organizational and administrative document. At the same time, they apply to all branches, representative offices and other divisions of the organization (including allocated to a separate balance), regardless of their location.
The methods of accounting adopted in the formation of accounting policies include methods of accrual of depreciation of fixed assets, assessing material reserves, improved production and finished products, recognition of profits from sales of products, goods, works, services and other ways.
Changing the organization's accounting policy can be carried out in cases:
- changes in the legislation of the Russian Federation or regulatory acts on accounting;
- development of new ways to conduct accounting. Application of a new way of conducting accounting involves a more reliable representation of the facts of economic activity in the accounting and reporting of the organization or less labor intensity of the accounting process without reducing the degree of reliability of the information;
- significant change conditions of activity. A significant change in the conditions of the organization can be associated with reorganization, a change in activities and the like.
Changing the accounting policy should be justified and is issued by the order (order) of the head.
The development of an order for accounting policies should be carried out taking into account the specifics of the activities of each public association.
In the formation of an accounting policy of the Organization for the CCC, the accounting and accounting records (the issue) of the accounting and organization of accounting is made, one of several disposites allowed by legislative acts belonging to the system of regulatory regulation of accounting accounting in the Russian Federation. If the specified system does not make sure the way of conducting accounting on a specific issue, the Organization has the right to independently develop the CPOs of accounting and accounting policy relevant regulations on accounting policies.
Since the introduction of part of the second Tax Code of the Russian Federation, all organizations that are taxpayers are obliged to further develop accounting policies for tax purposes.
Article 313 of the Tax Code of the Russian Federation found that the tax accounting system is organized by the taxpayer independently on the basis of the principle of the sequence of applying the norms and rules of tax accounting, and the procedure for conducting tax accounting is established by the taxpayer in accounting policies for tax purposes.
Thus, at the level of the Federal Law, the obligation to include in the accounting policy of the organization of an additional section concerning taxation, or the development and approval of a separate similar document.
Accounting policy for tax accounting purposes should be formed on the basis of the requirements of the Tax Code of the Russian Federation, in accordance with which tax accounting data should reflect:
The procedure for the formation of the amount of income and expenses;
The procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period;
The amount of expenses (losses) to be attributed to expenses in the following tax periods;
The procedure for the formation of the amounts of the created reserves;
The amount of debt for calculations with a budget for income tax.
The Accounting Policy section regulating the organization of tax accounting should include items defining:
Responsible for organizing tax accounting;
Responsible for conducting tax accounting;
Document schedule or timeline and the composition of the documents submitted to the person leading the tax accounting;
Forms of primary accounting documents and analytical tax accounting registers.
Development of accounting policies for tax purposes should be made on the basis of what taxes are paying a non-profit organization, as a tax base is being formed on certain types of taxes, as well as from the organization adopted in the organization.
Public associations are obliged to disclose electric and tax accounting methods in a lithics accounting policy, which significantly affect the assessment and decision-making of accounting users.
The creation of non-profit organizations in their modern understanding began in the late 80s of the early 1990s.
Civil Code of the Russian Federation has determined the general rules of activity of non-profit organizations and some of their forms.
The laws on non-profit and charitable organizations have expanded the types of their organization and developed the principles of their activities.
The emergence of a new form of organization has become taken into account in tax legislation.
At the same time, the accounting area in non-profit organizations is practically not evolving.
Currently, in the media, a large number of diverse options for reflecting in accounting of non-commercial organizations of a particular operation, which often contradict, and sometimes mutually exclusive to each other.
The following approaches to building a system of accounting of non-profit organizations can be distinguished:
- Similar to the non-productive sphere of commercial enterprises;
- Similar to budget organizations.
But social sphere never had a significant value for accounting and balance industrial enterprises. Account 29 "Service of production and farm" is the character of a support account for the accumulation and write-off of non-production costs at the expense of other sources.
Not developed in the production accounting system and the work technique of 86 "target financing", which is used by these enterprises episodically, and also does not bear substantial information.
Thus, the basis of accounting of non-commercial organizations is laid and derived main role Secondary sites of commercial accounting, who never had in the basic plan of accounts for independent significance and practice of correspondent use.
Moreover, the central place occupies the cost account 29 "Service of production and economy", as the most advanced accounting methodology compared with the account 86 "Target Financing".
An accountant of a non-profit organization is faced with this inconsistency, when one after the other there are questions of accounting for the paid value-added tax, acquisition and depreciation of fixed assets, formation and consumption of targets.
The expansion of the sphere of the activities of non-profit organizations has increased the number of accounting problems.
Questions arise about the distribution of costs, in the presence of entrepreneurial activities, accounting for exchange differences and others. All this leads to the fact that accountants are invented accounting schemes that are not confirmed in regulatory documents.
The situation is also complicated by the tax authorities.
Based on this, the speedingly generation of a holistic accounting system for non-commercial organizations covering all parties to their activities from the checkout operations to reporting is necessary.
We draw your attention to the fact that such a system can only be formed by defining conceptual foundation Accounting, that is, the idea, an understanding of accounting goals, based on which accounting wiring will be formed.
The proposed concept is that by adopting a budget accounting system as approved by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107N "On Approval of Instructions for Accounting in Budgetary Institutions" (loses strength from October 1, 2005), adapt it to Approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n "On approval of an accounting account plan for financial and economic activities of organizations and instructions for its use, taking into account the specifics of the activities of non-profit organizations, and ultimately obtain a schematic metering methodology. The main advantage of this approach is to use a basic model-oriented target movement. That is, the reflection of all accounting operations is modeled from the point of view of completeness and timely reflection of the formation and use of such funds.
System budget accounting It provides for the presence of several sub-accounts for taking into account the consumption of funds:
- 200 expenses on the estimate;
- 210 distribution costs;
- 220 Entrepreneurship costs.
The greatest interest is the budget subaccount 210 "Distribution costs". In accordance with the order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107n "On approval of instructions on accounting in budget institutions". At this sub-account, the costs are taken into account that, at the time of their occurrence, cannot be attributed directly due to a source of funding. At the end of the reporting period, these amounts are distributed proportional to occupied areas, the number of contingent or sources of financing.
A typical situation when it is necessary to apply such an account, is the situation when paying for rental premises in the presence of entrepreneurial activities in non-commercial organizations. It should be noted that when considering the issues of distribution of costs of non-commercial organizations in the presence of entrepreneurial activities, an analogy with budgetary organizations is increasingly in the literature.
So, using the cost accounting methodology defined for budgetary institutions and the plan of accounts for advital organizations, the costs of distribution in accounting of non-commercial organizations should be reflected in the debit of account 26 "General Expenditures".
Accounting course differences - one of the most problematic issues for non-commercial organizations.
The budgetary instruction shares the movement of targets, depending on whether or not this institution Business activities.
Budget organizations are not engaged in entrepreneurial activities that have received funds in foreign currencyThe exchange differences in such operations are attributed to the accounting accounts of targeted financing (and positive increases income, and negative is one).
And on operations related to entrepreneurial activities, exchange differences are attributed to income accounts.
draw your attention to For another feature of the accounting system in budget organizations. Subaccounts with the number "1" are designed to take into account budget funds, and with the number "2" - funds from entrepreneurial activity.
Thus, using the proposed scheme for non-commercial organizations, you can recommend the following accounting wiring To reflect course differences:
1. For non-profit organizations that are not engaged in entrepreneurial activities:
- Positive differences:
Debit 52 "Currency Account"
Credit 86/1 "target financing / statutory activities";
Negative differences:
Debit 86/1 "target financing / statutory activities"
Credit 52 "Currency Account";
2. For non-profit organizations engaged in entrepreneurial activities:
- Positive differences:
Debit 52 "Currency Account"
Credit 91 "Other income and expenses";
Negative differences:
Debit 91 "Other income and expenses"
Credit 52 "Currency Account".
The proposed accounting schemes are only built on the basis of a budget account system and are not their exact copy.
Instructions for accounting in budget institutions, in our opinion, as a base for developing a methodology for reflection of operations in non-profit organizations is quite suitable. Of course, significant refinement will be needed from the point of view of the characteristics of non-profit organizations, the forms of their organization and goals of activity.
At the same time, the most important part will develop a methodology for reflecting operations on account 86 "target financing".
In accordance with Article 26 of the Law on Non-Profit Organizations, the source of financing the property of a non-profit organization may be:
- regular and lump-sum income from founders (participants, members);
- voluntary property contributions and donations;
- revenue from the sale of goods, works, services;
- dividends (income, interest), obtained on shares, bonds, other securities and deposits;
- revenues derived from the property of a non-profit organization;
- others not prohibited admission law.
Consumption of target earnings should be carried out in accordance with the objectives and objectives of the non-profit organization.
The main question that does not have a definite solution today: this is the choice of the method of reflecting operations on account 86 "target financing" - a cash method or method of accrual.
An extensive practice of applying non-profit organizations of a classic account 86 "Target financing" combines two ways:
Cash method for accounting for cash receipts,
Combining methods when spending funds. So cash spending are written off in fact, and the costs of salary by the method of accrual.
The applicable regulatory documents are not directly regulated by the use of a method or another in relation to the formation of 86 "target financing". In the comments or instructions, the formulations of "received funds" are used, that is, indirectly provides for the application of the cash registering method.
If apply to international practice, international standards provide the highest possible use of the accrual method for reflecting operations on account accounts.
As an example, the International IFRS Financial Reporting Standard can be brought regarding the accounting of government subsidies.
The standard provides for two approaches to reflect revenues:
If the receipt does not provide for expenses (as a rule, these subsidies in the form of an asset), a cash method can be applied to them (for example, a non-commercial organization transmitted a bus, such an operation is reflected in accounting after the commission);
If the receipt provides expenses or coverage of expenditure already generated (as a rule, these are subsidies in the form of cash), then the principle of accrual should be applied.
However, this method can only be applied in the case of:
- if there is a reasonable confidence of obtaining such subsidies;
- if the organization meets the conditions for issuing such subsidies.
Accounting policy- Adopted by the organization a set of ways to conduct accounting. Accounting policy is formed and disclosed in accordance with PBU 1/98 "Accounting Policy of the Organization".
In the formation of accounting policies, the chief accountant of any organization should be proceeding from the fact that it should reflect all the ways of conducting accounting applications used in this organization (in our case - non-commercial), on those issues under which legislation provides several possible accounting options. Or for which the ways of conducting accounting at the regulatory level are not established at all. Approved (paragraph 5 of PBU 1/98):
Account plan containing synthetic and analytical accounts;
Forms of primary accounting documents for registration of economic operations, for which type forms, as well as forms of documents for internal accounting reporting are not provided;
The procedure for the inventory of assets and the obligations of the organization;
Methods for assessing assets and liabilities;
Rules of document management and technology processing technology;
Procedure for monitoring economic operations;
Other solutions necessary for the organization of accounting.
In regulatory documents, a method for the distribution of managerial expenses of a non-profit organization is not enshrined. The organization in the formation of its accounting policy should establish a method for the distribution of such expenses (paragraph 8 of PBU 1/98).
To disclose the essential provisions of their accounting policies are obliged to organizations that publish their accounting statements in whole or in part according to the legislation of the Russian Federation.
Significant recognizes accounting methods, without knowledge of the application of which interested users of financial statements are impossible to a reliable assessment of the financial situation, cash flow or financial performance of the organization (paragraph 11 of PBU 1/98).
The essential ways of maintaining accounting include:
Methods of depreciation of fixed assets, intangible assets, other means of labor;
Methods for assessing production reserves, goods, work in progress and finished products;
Ways to recognize profits from the sale of products, goods, works, services;
Other ways for specific accounting issues that are established by the relevant PBUs.
The definition of essential accounting methods in non-profit organizations has its own characteristics due to the specifics of them. legal status and the implementation of statutory activities.
Chart of accounting accounts of financial and economic activities of organizationsand the instructions for its use are approved by the Order of the Ministry of Finance of Russia of October 31, 2000 No. 94n. Based on this plan, each organization develops and approves in an annex to accounting policies. The work plan includes all synthetic accounts, subaccounts and analytical accounts used in the organization.
When developing a list of analytical accounts should be guided by the requirements for analytical accounting, enshrined in the instructions for applying accounts plan. In addition, accounts for accounting policies can be given to correspondence for accounts included in the work plan, as well as typical wiring On the reflection in accounting frequently conducted in a specific organization of operations.
For non-commercial organizations, the disclosure in the work plan of accounts 86 "Target Financing" is of great importance. Analytical accounting on this account is carried out:
In the context of the sources of their receipt (for example, you can open subaccount 86-1 "target financing by type of income", and to it analytical accounts);
On the purpose of the target funds (for example, it is possible to open subaccount 86-2 "Sensing of target funding funds", and to it analytical accounts);
For analytical accounting of receipts of targeted financing (sources) in the work plan of accounts 86-1, the following analytical accounts can be opened:
86-1.1 "Entrance fees";
86-1.2 "Membership Contributions";
86-1.3 "Putting contributions";
86-1.4 "Target contributions";
86-1.5 "Voluntary contributions";
86-1.6 "Revenues from entrepreneurial activity";
86-1.7 "Other arrivals".
For analytical accounting of the use of non-profit organizations in the work plan of accounts, it is possible to open 86-2 "Sensing of targeted funding funds" the following analytical accounts:
86-2.1 "Expenses for target events";
86-2.2 "Expenses for the content of the management apparatus";
86-2.3 "Expenses for the acquisition of fixed assets, materials";
86-2.4 "Other expenses".
To account for the depreciation of fixed assets of non-profit organizations, which are necessary for maintaining major statutory activities, an off-balance sheet account 010 "Depreciation of fixed assets" is used. Account 02 "Depreciation of fixed assets" - in relation to fixed assets used in the entrepreneurial activities of non-profit organizations. An example of a working plan of accounts of non-profit organizations is presented in Table 3.2.
Table 3.2.
Work Plan for Organization
| Account name | Name subaccount |
|
| Fixed assets | Fixed assets used in statutory activities Disposal of fixed assets |
|
| Intangible assets | By type of assets |
|
| Investments in fixed assets | By type of investment |
|
| Settlements | By type of accounts |
|
| Currency accounts | Transit currency account Special transit account Current currency account |
|
| Special accounts in banks | Deposit account |
|
| Financial investments | By type of investment |
|
| Calculations with suppliers and contractors | ||
| Calculations for taxes and fees | Calculation of NDFL Calculations on property tax Calculation according to one social tax VAT calculations Calculations for the income tax |
|
| Calculations by social Insurance and provision | Social Insurance Calculations Calculations on mandatory pension insurance Calculations on mandatory medical insurance |
|
| Calculations with wage personnel | ||
| Calculations with accountable persons | ||
| Calculations with staff for other operations | ||
| Calculations with different debtors and creditors | ||
| Special-purpose financing | By type of target earnings |
|
| Reserves of upcoming expenses | Expenditures on the estimation |
|
| Expenditures of future parish | ||
| Profit and loss | ||
| Wootband accounts: Rental fixed assets Forms of strict statements Depreciation of fixed assets |
Among the main accountants of non-profit organizations (NPOs) is the opinion that they may not be an order of accounting policies. But art. 6 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting" requires that the organization, regardless of its organizational and legal form, had an accounting policy approved by its leader. This requirement is prerequisite Activities of any organization, including non-commercial. Accounting to NGO non-profit organizations are created in the form of public or religious organizations, non-profit partnerships, charitable associations and funds to achieve social, charitable, cultural, educational, scientific and other purposes aimed at achieving public goods. For any non-commercial organization, accounting policies are an administrative document, without which the construction and maintenance of the accounting system is impossible. The general norm of legislation requires that the accounting policy makes up in accordance with the provisions of PBU 1 / "Accounting Policy of the Organization", approved. Order of the Ministry of Finance of the Russian Federation of 06.10.08 No. 106n. First of all, this document determines accounting accounting commercial activityBut a regulatory document, more or less clearly regulating the procedure for the formation of accounting policies for the purposes of the organization of accounting in non-profit organizations, in the absence of commercial activities, now, unfortunately, does not exist. In this regard, various unresolved issues of NGOs have to be resolved independently, for this, the decisions are recorded in accounting policies. Arbitration courts in solving controversial issues take into account the choice made by NPOs in the order of accounting policies. In accordance with paragraph 1 and 2 of Art. 6 of the Federal Law "On Accounting", the responsibility for the organization of accounting and compliance with the legislation is carried in the execution of economic operations. It is he who defines the accounting system for accounting. The organization's accounting policy is formed by the chief accountant or other person, which in accordance with the legislation of the Russian Federation entrusted accounting of the organization, and is approved by the head of the organization. Of course, when forming accounting policies, it is necessary to proceed from the fact that:
- the organization will continue its activities in the foreseeable future and it has no intention and the need to eliminate or substantial reduction in operation and, therefore, the obligations will be repurchased in the prescribed manner (the admission of continuity);
- an accounting policy adopted by the Organization is applied sequentially from one reporting year to another (admission of the sequence of accounting policies);
- the facts of economic activities of the Organization refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of money related to these facts (the assumption of the temporal certainty of the facts of economic activity).
- completeness of reflection in the accounting records of all facts of economic activities (the requirement of completeness);
- timely reflection of the facts of economic activity in accounting and accounting reporting (timeliness requirement);
- identity of analytical accounting data by turnover and residues on the accounts of synthetic accounting on the last calendar day of each month (demanding consistency);
- rational Accounting, based on the terms of the management and size of the organization (requirement of rationality).
- reflect in accounting policies only those norms of legislation on which the organization is granted a choice of two or more options, no need to rewrite quotes from PBU or Tax Code RF, if the choice of the version of the legislation is not envisaged;
- do not implement a choice of accounting options in accounting policies, if such financial and economic operations are not intended to be carried out in the organization, since it can be complemented if such operations appear;
- you can not make accounting policies for 2010, if the accounting policy in force in 2009, the organization fully suits;
- do not copy the accounting policies of another non-profit organization, since it is necessary to take into account the peculiarities of conducting activities in their NGOs, which almost never coincides with another organization;
- in the formation of a section on document management, to prescribe the positions of responsible persons, not their names, as to change the accounting policies during the year on such a basis as an increase in the post or dismissal of the employee will be impossible;
- you can not submit accounting policies to the tax authorities without a written request to this organization, since the current legislation does not oblige into this;
- it is not necessary to develop a separate order for separate NPO divisions, since accounting policies are applied by the entire organization - head and separate divisions (p. 9 PBU 1/2008).
Accounting accounting policies
For non-commercial organizations that create accounting policies for the first time, the following should be considered. Accounting policy is an adopted organization a set of accounting methods, such as primary observation, value measurement, the current grouping and the final generalization of the facts of economic activity (paragraph 2 of PBU 1/2008). In accordance with Part 3 of Art. 6 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting", accounting policies include:- work plan for accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;
- forms of primary accounting documents used for registration of economic operations, on which the typical forms of primary accounting documents are not provided, as well as the forms of documents for internal accounting reports;
- procedure for inventory and methods for assessing types of property and liabilities;
- rules of document management and technology processing technology;
- procedure for controlling economic operations;
- other solutions necessary for the organization of accounting.
- changes in the legislation of the Russian Federation;
- development of the organization of new accounting methods;
- a significant change in the terms of the management, which includes reorganization, a change in the type of activity of the organization and so on.
- financial support, in the form of a subsidy for compensation for the organization's regulatory costs, when providing them with social services in accordance with the task of the founder;
- voluntary property contributions and donations received from different foundations, legal and individuals;
- grants;
- others not prohibited by the law sources of target revenues.
- NGO has ownership of this object;
- the object is intended for use in statutory activities aimed at achieving the objectives of creating a given NGO or for its management needs;
- the object is intended for use for a long time, i.e. time than 12 months or a conventional operational cycle, if it exceeds 12 months;
- the organization does not imply a subsequent resale of this object.
Tax accounting policies
The non-profit organization is entitled to engage in entrepreneurial activities, but only inspired, as this serves as the objectives of which it has been created (Art. 24 of the Federal Law No. 7-FZ "on non-commercial organizations"). On the maintenance of commercial activities, the NGO also needs to decide on Accounting policies For taxation. In accordance with paragraph 2 of Art. 11 of the Tax Code of the Russian Federation Accounting Policy For Tax Goals - a taxpayer, a set of admission of the Tax Code of the Russian Federation (methods) of income and (or) costs, their recognition, evaluation and distribution, as well as the accounting of other taxpayer's financial and economic activities for the purposes. NAOs lead their statutory activities at the expense of targeted funding and target revenues. The main feature of these funds is that the means of targeted financing are sent to strictly certain projects (activities), and targeted receipts - to conduct the statutory activities of non-commercial organizations. Even if a non-profit organization does not conduct commercial activities, then in accordance with the requirements of the Tax Code of the Russian Federation, it is obliged to conduct separate accounting of income and expenses for each object of targeted financing. The method of maintaining separate accounting should be registered in the organization's accounting policy. NPO tax policy reflects: the procedure for the formation of income and expenses; The procedure for determining the share of expenses in the current period; Procedure for creating reserves; the amount of debt budget for income tax; The list of persons responsible for conducting tax accounting for its organization, for the schedule of document management, forms primary documents; Tax accounting registers.Profit Tax
For non-commercial organizations to non-taxable income income tax in the form of target earnings Art. 251 of the Tax Code of the Russian Federation refers entrance, membership, mutual contributions, donations recognized as in accordance with the civil law of the Russian Federation, as well as deductions to the formation in the established Art. 324 of the Tax Code of the RF reserve for repair, overhaul common property that comed out to the partnership from the owners of housing, housing cooperative, gardening, gardening and gardening, garage-building, housing and construction cooperative or other specialized consumer cooperative from their members. So that these amounts are not taxed, the following requirements are presented to them:- membership contributions, their size and frequency of payment should be provided for by the Charter of the Organization. They can be directed to the content of the management apparatus, but not to provide services in favor of individual members of the organization;
- in accordance with Art. 582 Civil Code of the Russian Federation, donations can be made only to citizens, medical educational, educational, scientific institutions, funds, museums, public and religious organizations, state and municipalities. Not listed in this article Association, Unions, Non-Profit Partnerships, Board of Lawyers, Autonomous Non-Profit Organizations, Trade Union Organizations, not entitled to receive donations.
Value added tax
According to Art. 143 of the Tax Code of the Russian Federation VAT payers are all organizations and NPOs from this list are not excluded. The target funds obtained are not related to the implementation of the work, the implementation of services, on this basis, targeted and membership fees, donations, grants, budget allocations, etc. Not included in the tax base for value added tax. At the same time, in the Tax Code of the Russian Federation, the exemption from the VAT of the operations is provided for individual NGOs. So, on the basis of sub. 14 p. 2 Art. 149 of the Tax Code of the Russian Federation is not subject to the taxation of VAT (exempt from taxation) implementation on the territory of the Russian Federation services in the field of education for non-commercial educational organizations educational and production (in the directions of the main and additional education specified in the license) or the educational process. In accordance with sub. 20 p. 2 Art. 149 of the Tax Code of the Russian Federation, services of culture and art, rendered by cultural and art agencies, including the implementation of entrance tickets to visiting theatrical and entertainment, cultural and educational and entertainment events, the form of which is approved in the prescribed manner as a form Strict reporting. If NGOs sells goods, work, services, they can fall under other benefits, or reduced ratesprovided for by the Tax Code of the Russian Federation. VAT paid when acquiring property, NGO services, is taken into account in the value of this property (services). If property and purchased works and services, non-profit organizations are used both in the surrendered and non-taxable VAT operations, the tax amounts are accepted or accounted for in the cost of purchased goods (works, services) in the proportion in which they are used for production and (or) the implementation of goods (works, services) taxable VAT and exempt from taxation. The method of maintaining separate accounting of the "input" VAT organization determines itself in accounting policies, in accordance with paragraph 4 of Art. 170 NK RF. In the absence of separate accounting, the NPO loses the right to the tax deduction of the "entrance" VAT on goods (works, services) acquired within the framework of commercial activities and used in operations taxable VAT. In accordance with sub. 1 p. 2 art. 146 and paragraph 3 of Art. 39 of the Tax Code of the Russian Federation, the object of taxation does not recognize the transmission of fixed assets, intangible assets and (or other property to non-commercial organizations for the implementation of the main statutory activities not related to business activities, as well as the transfer of funds to non-commercial organizations to form target capitalwhich is carried out in the manner prescribed Federal law "On the procedure for the formation and use of target capital of non-commercial organizations." The performance of construction and installation work (CMR) on its own forces is one of the independent objects of VAT. Even if the NGOs, according to the operations performed by it, is freed from the payment of VAT, then during the construction of an economic manner on the SMR, performed by its own forces, should be accrued to VAT by the last number of each tax period. In some cases, you can apply tax deductions for VAT. In relation to the implementation of the CMR for its own consumption, the deductions can be divided into three types in accordance with paragraph 6 of Art. 171 NK RF:- subproducture organizations submitted by the taxpayer in the exercise of major construction;
- submitted by the taxpayer by goods, works, services acquired by them to carry out construction and installation work;
- calculated by the taxpayer independently from the cost of the CMR made for its own consumption.
Example
The non-profit organization in 2009 put into operation an office building, which is used in activities not subject to VAT. The building is built by its own forces with the involvement of contracting organizations. VAT from the cost of the CMR performed by its own, attributed to the increase initial cost Buildings, and VAT, paid on invoices received from contractors in the amount of 1600,000 rubles, was adopted tax deduction. In 2009, NAO has a taxable VAT operation - the sale of property in the amount of 472,000 rubles. including VAT - 72,000 rubles. The amount of target earnings for the year amounted to 24,000,000 rubles. The share of non-taxable income in the total amount of revenues will be 0.9836 (24,000,000: 24,400,000 rubles). The tenth of VAT, adopted by deduction in contracting work, will be 160,000 rubles. (1600,000 rubles: 10). We define the amount of VAT to be recovered on 12/31/09. It will be equal to 157 376 rubles. (160 000 rubles. X 0,9836). Thus, the organization for 10 years will restore VAT previously adopted to deduct. It is obscure only the question of the legality of the spread of this norm on the NGO, since they do not charge depreciation on real estate objects, since they do not use them in income-generating activities. The problem is, in accordance with paragraph 2 of Art. 259 of the Tax Code of the Russian Federation Restoration of VAT on real estate facilities are produced, starting from the moment of depreciation on this object. Direct guidance on the procedure for restoring real estate VAT in relation to NGOs, there is no NK in the Tax Code of the Russian Federation. In addition, the amount of tax subject to recovery is taken into account as part of other expenses. And if NKO has no other income, the loss will increase.
The article discusses the issues of making accounting policies for NPOs applying general System taxation, but also organizations applying USNs are not disposed of whether it is necessary to compile it, especially since they need to conduct accounting of fixed assets and cash operations. Accounting for income and expenses for tax accounting purposes is carried out largely according to the rules of chapter 25 of the Tax Code of the Russian Federation, taking into account the limitations established in chapter 26.2. Depending on the care of accounting policy development, a non-profit organization can significantly reduce the number of problems that arise from it during the cameral or on-site documentary verification of tax authorities. It is necessary to take into account all the sectoral features of the NGO activity and in the presence of uncertainty in the current legislation, the selected accounting option for accounting or tax accounting is included in accounting policies. Ivchenko Tatiana - Auditor, tax consultant, cEO LLC "Audit Expert"
