Goals of developing an accounting policy
Accounting policy of any organization is compiled in order to determine in it the main methodological aspects that the legal entity will focus on when conducting accounting operations. This need is caused by the fact that in some cases legally established options for accounting methods are provided, the choice of which must be made independently, taking into account the preferences and specifics of the activities of a particular legal entity. If the method of accounting for an existing object is not established by law, it should be developed, and the result of the development should also be fixed in the accounting policy.
The accounting policy will be in demand not only by inspectors. It is important primarily for the user himself, since it reflects all the features of the methodology he independently chose (clause 5.1 of PBU 1 / 2008, approved by order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n).
Non-profit organizations (NPOs) are not an exception in this regard, since they, as well as other legal entities, are subject to (Law "On Accounting" dated 06.12.2011 No. 402-FZ) duties:
- for accounting (clauses 1, 2, article 5);
- development of an accounting policy (clause 2, article 8);
- preparation of accounting records (clause 2, article 13).
Moreover, the choice of existing ways NPOs in a number of situations are wider than other organizations.
Specifics of NCO accounting policy
A special accounting policy developed in non-profit organizations becomes due to the following points:
- an NPO may have no commercial activity at all, in which case there is no need to develop a tax accounting policy;
- NCOs (other than those subject to mandatory audit and included in the register of foreign agents performing the functions) can apply simplified accounting methods and draw up simplified accounting (subparagraph 2, paragraph 4, article 6 of Law No. 402-FZ);
ATTENTION! Simplified accounting methods are established federal standard(Article 21 of Law No. 402-FZ). There is no such standard at the time of writing. But work on its development is already underway. The expected date for the entry of the standard for non-commercial activities is 2021 (Order of the Ministry of Finance dated 05.06.2019 No. 83n).
Don't know your rights?
- there are PBUs that are not subject to use by NCOs (13/2000, 20/03);
- NPOs that have chosen to simplify accounting have the right not to apply a number of PBUs (2/2008, 8/2010, 11/2008, 12/2010, 16/02, 17/02, 18/02) and the right to use both these PBUs and and all others, including NPOs, with certain features;
- NPOs that conduct commercial activities along with non-profit, as well as commercial organizations, have the right to choose the system of taxation applied to income from sales, and methods tax accounting from existing for the selected system;
- for NGOs with certain areas of activity, methodological recommendations can be developed that take into account the specifics of this activity.
These features not only expand the number of accounting methods available to NCOs, but also create the prerequisites for the formation of a completely unique accounting policy for each specific organization. Moreover, despite the legally established possibility of simplifying a number of accounting procedures, the text of the accounting policy of an NPO itself may turn out to be more voluminous than that of a commercial organization.
What to reflect in the NPO accounting policy for 2020
The accounting policy intended for application in 2020 should reflect all the moments that are significant in the current situation for the organization and describe them in detail (without allowing double interpretation). The detail of the presentation is especially important, since the accounting policy is the main document that must be followed in the accounting work conducted in the legal entity for which it was drawn up.
When forming the current accounting policy, it is necessary to use the current version of Law No. 402-FZ, the Tax Code of the Russian Federation, applicable to PBU NCOs and other regulations. Links to specific paragraphs and articles of these documents may be provided in the text of the accounting policy for the convenience of the user.
The rules set out in the accounting policy of NCOs for 2020 are designed for the long term (clause 5 of PBU 1/2008), that is, the document may continue to be valid in subsequent years. If some provisions require changes or new objects appear, the accounting rules for which are not reflected in the current accounting policy, its text can be changed or supplemented with a separate organizational and administrative document.
A sample NCO accounting policy, compiled using the regulations valid in 2020, is given below:
Accounting policies for NCOs are mandatory, as for any other organization. However, it is compiled taking into account the specifics of the activities of NPOs and the possibility of using simplified accounting, which allows, with certain reservations, to apply those PBUs that apply to NPOs. The accounting policy should be applied consistently from year to year, therefore, its provisions developed for 2020 may also be valid in subsequent years, unless legally justified changes to them or additions are required due to the appearance of objects, the accounting rules for which are not described in the applied accounting policy. were.
Non-profit organizations, like commercial firms, are required to form their accounting policies for the purposes of accounting and tax accounting.
The formation of the accounting policy of any organization is significantly influenced by many factors: the purpose of its creation and the organizational and legal form, scale, structure, scope, number of personnel, and so on.
Since the standard accounting policy for all existing forms is not commercial organizations it is difficult to imagine, then in this article we will consider the accounting policy on the example of a horticultural non-profit partnership.
First, we recall that from 01.01.2019 the Federal Law of 07.29.2017 N 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs and on amending certain legislative acts Russian Federation"(hereinafter - Law N 217-FZ), which replaced the Federal Law of April 15, 1998 N 66-FZ "On horticultural, horticultural and dacha non-profit associations of citizens" (hereinafter - Law N 66-FZ).
For reference: Law N 217-FZ introduced appropriate amendments and additions to a number of laws, including such fundamental ones as the Land Code of the Russian Federation, the Water Code of the Russian Federation, the Housing Code of the Russian Federation, the Town Planning Code of the Russian Federation and the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).
According to paragraph 1 of Article 4 of Law N 217-FZ, owners of garden land plots or garden plots, as well as citizens wishing to purchase such plots in accordance with land legislation, can create:
- horticultural non-profit partnerships;
- horticultural non-profit partnerships.
Thus, in contrast to Article 4 of Law N 66-FZ, such forms of non-profit organizations (hereinafter referred to as NPOs) have been abolished, such as:
- dacha non-profit partnerships;
- horticultural, horticultural or dacha consumer cooperatives;
- horticultural, horticultural or dacha non-profit partnerships.
That is, one of the tasks of Law N 217-FZ can be considered the reduction of organizational forms of NPOs in this area to two main ones, taking into account the purpose of land plots.
According to Article 50 of the Civil Code of the Russian Federation, a non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. A similar definition of NCOs is contained in Article 2 of Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations" (hereinafter - Law No. 7-FZ). I agree with this definition of NCOs and the Ministry of Finance of Russia in Letter No. 03-11-11/33481 of May 8, 2019.
Moreover, they can be created only in those forms that are directly given in paragraph 3 of Article 50 of the Civil Code of the Russian Federation.
According to article 50 of the Civil Code of the Russian Federation, non-profit organizations can be created in the form of:
consumer cooperatives, which include, among other things, housing, housing-construction and garage cooperatives, mutual insurance companies, credit cooperatives, rental funds, agricultural consumer cooperatives;
public organizations, which include, among other things, political parties and trade unions (trade union organizations) created as legal entities, bodies of public amateur performance, territorial public self-governments;
social movements;
associations (unions), which include, including non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry;
associations of property owners, which include, among other things, associations of homeowners, horticultural or horticultural non-profit partnerships;
For reference: as already noted, as of January 1, 2019, in connection with the amendments made by Law N 217-FZ, horticultural, horticultural and dacha consumer cooperatives have been excluded from the list of organizational and legal forms of NPOs and two forms of non-profit organizations have been introduced - horticultural or horticultural non-profit partnerships.
Cossack societies entered in the state register of Cossack societies in the Russian Federation;
communities of indigenous peoples of the Russian Federation;
funds, which include, including public and charitable foundations;
institutions that include state institutions(including state academies Sciences), municipal institutions and private (including public) institutions;
autonomous non-profit organizations;
religious organizations;
public law companies;
bar associations;
bar associations (which are legal entities);
state corporations;
notary chambers.
The list of NPO forms is closed and is not subject to extended interpretation.
According to paragraph 3 of Article 4 of Law N 217-FZ, a horticultural or horticultural non-profit partnership is a type of partnership of property owners.
Clause 1 of Article 123.12 of the Civil Code of the Russian Federation determines that a partnership of real estate owners is recognized as a voluntary association of owners real estate(rooms in the building, including in apartment building, or in several buildings, residential buildings, garden houses, garden or garden plots, etc.), created by them for joint possession, use and, within the limits established by law, of the disposal of property (things), by virtue of the law located in their common property or in common use, as well as to achieve other goals provided for by laws.
Among the chief accountants of non-profit organizations (NCOs) there is an opinion that they may not draw up an order on accounting policies. But Art. 6 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" requires an organization, regardless of its legal form, to have an accounting policy approved by its head. This requirement is necessary condition activities of any organization, including non-profit. Accounting in NPOs Non-profit organizations are created in the form of public or religious organizations, non-profit partnerships, charitable associations and foundations to achieve social, charitable, cultural, educational, scientific and other goals aimed at achieving public benefits. For any non-profit organization accounting policy is an administrative document, without which it is impossible to build and maintain an accounting system. The general rule of law requires that the accounting policy be drawn 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 dated 06.10.08 No. 106n. First of all, this document determines the accounting of commercial activities, but unfortunately, there is no regulatory document that more or less clearly regulates the procedure for the formation of accounting policies for the organization of accounting in non-profit organizations, in the absence of commercial activities. In this regard, various unresolved issues of NCOs will have to be resolved independently, for this, the decisions made are recorded in the accounting policy. Arbitration courts, when resolving disputes, take into account the choice made by the NPO in the accounting policy order. In accordance with paragraphs 1 and 2 of Art. 6 of the Federal Law "On Accounting", responsibility for the organization of accounting and compliance with the law when performing business transactions carried by the head of the organization. It is he who determines the system of organization of accounting. The accounting policy of the organization is formed by the chief accountant or other person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining the accounting of the organization, and is approved by the head of the organization. Of course, when forming an accounting policy, it is necessary to proceed from the fact that:
- the entity will continue as a going concern for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and therefore the liabilities will settle at in due course(assumption of business continuity);
- the accounting policy adopted by the organization is applied consistently from one reporting year to another (assuming the sequence of application of accounting policies);
- the facts of the economic activity of the organization refer to the reporting period in which they took place, regardless of the actual time of receipt or payment Money associated with these facts (the assumption of temporal certainty of the facts of economic activity).
- completeness of reflection in accounting of all facts of economic activity (completeness requirement);
- timely reflection of the facts of economic activity in accounting and financial statements(timeliness requirement);
- data identity analytical accounting turnovers and balances on synthetic accounting accounts on the last calendar day of each month (consistency requirement);
- rational accounting, based on the conditions of management and the size of the organization (the requirement of rationality).
- reflect in the accounting policy only those norms of legislation, according to which the organization is given a choice of two or more options, it is not necessary to rewrite quotes from RAS or tax code RF, if the choice of option is not provided for by law;
- not to carry out a choice of accounting options in the accounting policy, if the organization does not intend to carry out such financial and economic operations, since it can be supplemented if such operations appear;
- it is possible not to draw up an accounting policy for 2010 if the accounting policy in force in 2009 suits the organization completely;
- do not copy the accounting policy of another non-profit organization, since it is necessary to take into account the specifics of doing business in your NPO, which almost never completely coincides with another organization;
- when forming a section on document flow, it will be impossible to prescribe the positions of responsible persons, and not their names, since it will be impossible to change the accounting policy during the year for such a reason as promotion or dismissal of an employee;
- it is possible not to submit an accounting policy to the tax authorities without a written request to this organization, since the current legislation does not oblige this;
- there is no need to develop a separate procedure for separate divisions of NCOs, since the accounting policy is applied by the entire organization - the parent and separate divisions(clause 9 PBU 1/2008).
Accounting policy for accounting
For non-profit organizations creating an accounting policy for the first time, the following should be considered. Accounting policy is a set of accounting methods adopted by the organization, such as primary observation, cost measurement, current grouping and final generalization of the facts of economic activity (clause 2 PBU 1/2008). In accordance with Part 3 of Art. 6 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", the accounting policy includes:- a working chart of 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 business transactions, for which standard forms primary accounting documents, as well as forms of documents for internal financial statements;
- the procedure for conducting an inventory and methods for assessing types of property and liabilities;
- document flow rules and accounting information processing technology;
- procedure for control over business operations;
- other solutions necessary for the organization of accounting.
- changes in the legislation of the Russian Federation;
- development by the organization of new methods of accounting;
- a significant change in business conditions, which include reorganization, change in the type of activity of the organization, etc.
- financial security, in the form of a subsidy for reimbursement of the organization's standard costs, when providing them with social services in accordance with the instructions of the founder;
- voluntary property contributions and donations received from various funds, legal entities and individuals;
- grants;
- other sources of targeted income not prohibited by law.
- NPO has the right of ownership to this object;
- the object is intended for use in statutory activities aimed at achieving the goals of creating this NPO or for its management needs;
- the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
- the organization does not assume the subsequent resale of this object.
Tax accounting policy
A non-profit organization may engage in entrepreneurial activity, but only insofar as it serves to achieve the goals for which it was created (Article 24 of the Federal Law of 12.01.96 No. 7-FZ "On Non-Commercial Organizations"). In conducting commercial activities, NPOs also need to decide on Accounting policy for taxation. In accordance with paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, an accounting policy for taxation purposes is a set of methods (methods) allowed by the Tax Code of the Russian Federation for determining income and (or) expenses, their recognition, evaluation and distribution, as well as accounting for other indicators of the financial and economic activity of the taxpayer necessary for taxation purposes. NPOs conduct their statutory activities at the expense of targeted funding and targeted revenues. The main feature of these funds is that targeted funding is directed to strictly defined projects (activities), and targeted revenues are used to conduct the statutory activities of non-profit 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 keep separate records of income and expenses for each object of targeted financing. The method of maintaining separate accounting should be prescribed in the accounting policy of the organization. The tax policy of NCOs reflects: the procedure for the formation of amounts of income and expenses; the procedure for determining the share of expenses in the current period; the procedure for creating reserves; the amount of income tax debt to the budget; a list of persons responsible for maintaining tax records, for its organization, for the workflow schedule, forms primary documents; tax registers.income tax
For non-profit organizations to tax-free income in the form of targeted income Art. 251 of the Tax Code of the Russian Federation includes entrance, membership, share contributions, donations recognized as such in accordance with the civil legislation of the Russian Federation, as well as deductions for formation in the established Art. 324 of the Tax Code of the Russian Federation as a reserve for repairs, overhaul common property, which come to a partnership from homeowners, a housing cooperative, a horticultural, horticultural, garage-building, housing-construction cooperative or other specialized consumer cooperative from their members. In order for these amounts not to be taxed, they are subject to the following requirements:- membership fee, their size and frequency of payment should be provided for by the charter of the organization. They can be directed to the maintenance of the management apparatus, but not to the provision of services in favor of individual members of the organization;
- in accordance with Art. 582 of the Civil Code of the Russian Federation, donations can only be made to citizens, medical educational, educational, scientific institutions, foundations, museums, public and religious organizations, the state and municipalities. Associations, unions, non-profit partnerships, bar associations, autonomous non-profit organizations, trade union organizations not listed in this article are not eligible to receive donations.
value added tax
According to Art. 143 of the Tax Code of the Russian Federation, all organizations and NPOs are not excluded from this list. Target funds received by NGOs are not related to the implementation of work, the provision of services, on this basis, targeted and membership fees, donations, grants, budget allocations, etc. are not included in the tax base for value added tax. At the same time, the Tax Code of the Russian Federation provides for exemption from VAT for transactions performed by them for individual NCOs. So, on the basis of sub. 14 p. 2 art. 149 of the Tax Code of the Russian Federation is not subject to VAT (exempted from taxation) the sale on the territory of the Russian Federation of services in the field of education for the conduct of non-commercial educational organizations training and production (in the areas of basic and additional education specified in the license) or educational process. In accordance with sub. 20 p. 2 art. 149 of the Tax Code of the Russian Federation, services in the field of culture and art provided by cultural and art institutions are exempt from VAT, including the sale of entrance tickets to attend theater and entertainment, cultural and educational and entertainment events, the form of which is approved in the prescribed manner as a form strict reporting. If an NPO sells goods, works, services, they may be subject to other benefits, or reduced rates provided for by the Tax Code of the Russian Federation. VAT paid on the acquisition of property, services of an NPO is included in the cost of this property (services). If property and acquired works and services are used by non-profit organizations both in taxable and non-taxable transactions, then the tax amounts are deductible or taken into account in the cost of purchased goods (works, services) in the proportion in which they are used for production and (or) sale of goods (works, services) subject to VAT and exempt from taxation. The organization itself determines the method of maintaining separate accounting for "input" VAT in the Accounting Policy, in accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation. In the absence of separate accounting, the NCO loses the right to a tax deduction of "input" VAT on goods (works, services) acquired in the course of commercial activities and used in transactions subject to VAT. In accordance with sub. 1 p. 2 art. 146 and paragraph 3 of Art. 39 of the Tax Code of the Russian Federation, an operation for the transfer of fixed assets is not recognized as an object of taxation, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities, as well as the transfer of funds to non-profit organizations for the formation target capital, which is carried out in accordance with the procedure established by the Federal Law "On the procedure for the formation and use of the target capital of non-profit organizations". The performance of construction and installation works (CEW) on their own is one of the independent objects of VAT. Even if an NCO is exempted from paying VAT on its operations, then during construction by an economic method on construction and installation work performed on its own, VAT should be charged on the last day of each tax period. In some cases, VAT deductions can be applied. With regard to the implementation of construction and installation works for own consumption, deductions can be conditionally divided into three types in accordance with paragraph 6 of Art. 171 of the Tax Code of the Russian Federation:- presented to the taxpayer by contractors in the course of their capital construction;
- presented to the taxpayer for goods, works, services acquired by him for the performance of construction and installation works;
- calculated by the taxpayer independently from the cost of construction and installation works performed for own consumption.
Example
A non-profit organization commissioned an office building in 2009, which is used for VAT-free activities. The building was built on its own with the involvement of contractors. VAT on the cost of construction and installation work performed on its own is charged to an increase original cost building, and VAT paid on invoices received from contractors in the amount of RUB 1,600,000 was accepted for tax deduction. In 2009, the NCO had a transaction subject to VAT - the sale of property in the amount of 472,000 rubles. including VAT - 72,000 rubles. The amount of targeted income for the year amounted to 24,000,000 rubles. The share of non-taxable income in the total amount of income will be 0.9836 (24,000,000:24,400,000 rubles). One tenth of the VAT deductible on contract work, will amount to 160,000 rubles. (1600,000 rubles: 10). Let us determine the amount of VAT to be recovered on 31.12.09. It will be equal to 157,376 rubles. (160,000 rubles x 0.9836). Thus, the organization within 10 years will restore the VAT previously accepted for deduction. The only question that remains unclear is the legality of extending this rule to NCOs, 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, VAT recovery on real estate objects is carried out starting from the moment depreciation is charged for this object. There is no direct indication of the procedure for restoring VAT on real estate in relation to NPOs in the Tax Code of the Russian Federation. In addition, the amount of tax to be recovered is included in other expenses. And if the NPO has no other income, the loss will increase.
The article deals with the issues of compiling an accounting policy for NCOs that apply the general taxation system, but organizations that use the simplified taxation system are not exempt from the need to compile it, especially since they need to keep accounting records of fixed assets and cash transactions. Accounting for income and expenses for tax accounting purposes is largely carried out according to the rules of chapter 25 of the Tax Code of the Russian Federation, subject to the restrictions established in chapter 26.2. Depending on the thoroughness of the development of accounting policies, a non-profit organization can significantly reduce the number of problems that it encounters during a desk or on-site documentary audit of tax authorities. It is necessary to take into account all the industry specifics of the activities of NPOs and, in the presence of uncertainty in the current legislation, the chosen option for maintaining accounting or tax accounting should be included in the accounting policy. Ivchenko Tatiana - auditor, tax consultant, CEO LLC "Audit-Expert"
Non-profit organizations: accounting features and accounting policies
Non-profit organizations: accounting and accounting policies
Cherkasova Galina Vladimirovna,
Candidate of Economics, Associate Professor
FROM [email protected]
Zaikina Oksana Petrovna
Candidate of Economics, Associate Professor
FSBEI HE Orenburg State Agrarian University
Annotation. The results of studying the features of the organization of accounting in non-profit organizations are presented. Recommended elements of the accounting policy of non-profit organizations for the purposes of accounting and tax accounting have been developed.
Keywords.Accountingnon-profit organization in the implementation of statutory and entrepreneurial activities, accounting policy elementsnon-profit organization for the purposes of accounting and tax accounting.
abstract.Presents the results of studying the peculiarities of accounting in non-profit organizations. Developed the recommended elements of the accounting policy of non-profit organizations for the purposes of accounting and taxation.
keywords.Accounting non-profit organization in the exercise of statutory and business, the accounting policies of the non-profit organization for the purposes of accounting and taxation.
In modern conditions, non-profit organizations (NPOs) can be created to achieve various goals aimed at creating public goods. The activities of NPOs are determined by the following principles: socially useful and non-profit nature of activities; spending profits on the provision and development of statutory functions; the use of strictly defined sources in the formation of property; diversity in the provision of public goods. NCOs are classified: by the form of ownership; the rights of founders (participants) in relation to non-profit organizations or their property; the presence of the institution of membership; the presence of a foreign element; territorial area of activity.
According to paragraph 3 of Art. 50 of the Civil Code of the Russian Federation, non-profit organizations have the right to engage in entrepreneurial activities with the obligatory observance of the requirements: the activity must serve the achievement of statutory goals; the nature of the activity should be consistent with these goals.
Features of capital formation; procedures for creating a legal entity; the procedure for carrying out business activities; ownership of property; the procedure for distributing profits; the procedure for managing a legal entity; the scope and procedure of liability for its obligations to third parties; the procedures for liquidating a legal entity determine the peculiarities of accounting and reporting in an NPO.
It should be noted that the NCO accounting methodology is one of the contemporary problems reforming accounting in the Russian Federation. Interest in the problem is due to the fact that there are no normative documents regulating accounting in NCOs. NPOs use regulatory documents on accounting for commercial organizations, which is not entirely legitimate, since it is impossible to transfer all the accounting provisions of commercial organizations to NPOs. Much attention is paid to the problems of accounting in NCOs in the works of Gusarova L.V., Jamalova G.G. , Myakinina L.N. , Semenikhina V.V. , Yagudina G.G. and others, but there is no consensus on a number of accounting issues. Given the variety of forms and types of non-profit organizations, from the point of view of accounting organization, it is advisable to divide them into two groups, the first includes organizations that receive and distribute earmarked funds, but do not conduct commercial activities, the second - organizations that, in addition to the statutory ones, are engaged in commercial activity. The expansion of the scope of activities of non-profit organizations determines the features of accounting. Accounting records of NPOs are maintained on the basis of an accounting policy formed in accordance with PBU 1/2008, which reflects all methods of accounting, according to topics for which the legislation provides for several options accounting or for which the methods of accounting at the regulatory level have not been established at all. The study of the accounting system in NPOs made it possible to identify and summarize the features of accounting and the formation of financial statements in the implementation of statutory and entrepreneurial activities (Table 1).
Table 1 - Features of the organization of accounting and the formation of financial statements in NCOs
|
Peculiarities |
|
|
1. Normative regulation of accounting in NCOs |
|
|
1.Organization of accounting |
carried out in accordance with Federal Law No. 402-FZ "On Accounting" |
|
2. Accounting policy |
is formed in accordance with PBU 1/2008 "Accounting policy of the organization" |
|
3. Chart of Accounts |
the Chart of Accounts for accounting of financial and economic activities of enterprises and the Instruction for its application approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n are applied |
|
4. Accounting regulations |
They are applied taking into account the specifics of the activities of NGOs |
|
5. PBU not applied by NCOs |
PBU 11/2008 "Information on related parties", PBU 13/2000 "Accounting for state aid", PBU 20/03 "Information on participation in joint activities" |
|
6. PBUs that NCOs may not apply |
23/2011 "Cash flow statement", 2/2008 Accounting for construction contracts”, 7/98 "Events after the reporting date", 8/2010 " Estimated liabilities, contingent liabilities and contingent assets, 12/2010 "Information on segments", 16/02 "Information on discontinued operations", 17/02 "Accounting for R&D expenses", 18/02 "Accounting for income tax expenses" |
|
7. Formation of financial statements |
carried out in accordance with PBU 4/99, Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n "On the forms of financial statements of organizations" and Information of the Ministry of Finance of the Russian Federation "On the features of the formation of financial statements of a non-profit organization" (PZ-1 / 2011) |
|
8. Formed reporting groups |
financial statements, tax reporting, statistical reporting, reporting to state off-budget funds; special reporting; |
|
9. Annual set of financial statements |
includes a balance sheet; Report on financial results; cash flow statement; Report on intended use funds received; explanatory note |
|
Organization of NCO accounting |
|
|
10. Accounting for targeted funds for statutory and entrepreneurial activities |
conducted using account 86 "Target financing" |
|
11. Accounting for targeted income in accounting |
carried out at the time of actual receipt of funding |
|
12. Account 86 "Target financing” is detailed by type of income |
86.1 "Proceeds from statutory activities"; 86.2 "Receipts from entrepreneurial activities" |
|
13. To account 86 open sub-accounts of the second order |
to detail funding sources by types of targeted programs |
|
14. Cost accounting |
conducted using accounts 20 “Main activity”, 26 “ General running costs» |
|
15. Allocation of sub-accounts to accounts 20, 26 |
1 - expenses for statutory activities 2 - business expenses |
|
16. Method of distribution of indirect costs |
is fixed in the accounting policy - based on the share of receipts for the program |
|
17. Accounting for business income |
carried out in accordance with PBU 9/99 "Income of the organization", conducted using accounts 90 "Sales", 91 "Other income" |
|
18. Financial result from entrepreneurial activity |
reflected on account 99 "Profit (loss)" |
|
19. Use of net profit |
Profit from entrepreneurial activity is taken into account as a source of statutory activities |
|
20.Expenses at the expense of earmarked funds |
carried out within the budget |
|
21. Accounting for business expenses |
carried out in accordance with PBU 10/99 "Expenses of the organization" |
|
22. Accounting for expenses on loans and borrowings |
carried out in accordance with PBU 15/2008 "Accounting for expenses on loans and credits" |
|
23. Other income from non-entrepreneurial activities: -penalties; - disposal of fixed assets and other |
reflected on account 91 "Other income and expenses" |
|
24. Accounting for fixed assets |
carried out in accordance with PBU 6/01 "Accounting for fixed assets" |
|
25. Assets worth less than 40,000 rubles. |
accounted for in inventories |
|
26. Depreciation of fixed assets is not charged |
Depreciation is accrued on the off-balance account 010 in a linear way |
|
27. Accounting for wealth |
carried out in accordance with PBU 5/01 "Accounting for inventories" |
|
28. Write-off of material assets |
carried out in one of the ways: the cost of each unit; according to the FIFO method; at average cost |
|
29. Conducting cash transactions |
|
|
30. Inventory of property and liabilities |
carried out before the preparation of annual financial statements |
|
Taxation of NGOs |
|
|
paid: income tax; VAT |
|
|
32. If there is an object of taxation |
paid transport tax, corporate property tax, land tax |
|
33. As part of the implementation of activities under the simplified taxation system |
Tax is paid according to the USN |
|
34. As part of the implementation of activities on UTII |
Paid single tax according to UTII |
The study showed that NCOs use accounting documents that regulate accounting in commercial organizations, despite the specifics of accounting.It is known that the accounting policy is formed by an individual choice of accounting methods, and in view of the fact that they are not established by standards for NCOs, the organization has the right to independently develop the relevant elements, guided by the requirements of legislation and regulations. It is noted, however, that not all important aspects reflected in the accounting policy.Let's highlight the most important recommendations that were developed during the study to be included as elements in the accounting policy of NCOs for the purposes of accounting and tax accounting (Table 2).
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Capabilities |
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1. Open first-order sub-accounts for account 86 “Targeted financing” by detailing by type of income |
86.1 "Entrance membership fees"; 86.2 "Annual membership fees"; 86.3 "Voluntary contributions"; 86.4 "Targeted receipts from legal entities"; 86.5 "Targeted revenues from the budget"; 86.6 "Income from other operations"; 86.7 "Proceeds from business activities" |
Detailing allows you to control the type of income and link them to the expenses incurred |
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2. Open sub-accounts of the second order to account 86 "Target financing" for each program |
86.4.1 "Targeted income from legal entities - for project 1"; 86.4.2 "Targeted income from legal entities for project 2", etc. |
Allows you to generate information on the use of funding sources and control receipts for each target program |
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3. To account 20 for statutory and entrepreneurial activities to detail the direct costs of programs and projects, open sub-accounts of the second order |
For statutory activities: 20.1.1 "Material costs"; 20.1.2 "Labor costs"; 20.1.3 "Deductions for social needs" |
The detailing of direct cost items allows you to reflect information on the types of costs on the accounts |
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4. Opening sub-accounts of the third order to account 20 allows you to reflect information on direct cost items |
For statutory activities: 20.1.1.1 "Materials"; 20.1.2.1 "Payment for hours worked"; 20.1.3.1 "FIU", etc. |
The detailing of direct cost items allows you to reflect information on selected cost items on the accounting accounts |
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5. Account 26 “General business expenses” shall be supplemented with sub-account 26.3 – “General general business expenses for statutory and entrepreneurial activities” |
Account 26.3 includes expenses to be distributed between statutory and entrepreneurial activities |
Allows you to distribute data from subaccount 26.1 for statutory activities under programs, data from subaccount 26.2 for entrepreneurial activities under programs |
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6. Select the following cost items for accounts 26.1 “General business expenses for statutory activities”, 26.2 "General business expenses for entrepreneurial activities", 26.3 "General general business expenses for statutory and entrepreneurial activities" |
1. Services: 1.1 Services of third parties by types; 2. Labor costs: 2.1 Pay for hours worked; 2.2. Payment for unworked time 3. Deductions for social needs: 3.1 FIU; 3.2 FSS; 3.3 FFOMS; 3.4 Insurance against NA and PZ 4. Travel expenses; 6.Consulting expenses; 7.Publishing expenses; 8. Postage, office supplies, copying work for the needs of the office; 9.Expenses for holding general meetings; 10. Rental expenses; 11. Taxes; 12. Audit costs 13.Expenses for personnel training, advanced training |
The allocation of cost items on account 26 for sub-accounts will allow you to reflect information on cost items in accounting |
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7. The procedure for reflecting the overspending of targeted funds |
There are 2 options: 1. Costs from accounts 20, 26 are written off to the debit of account 86 within the limits of the available targeted income. Account 86 is closed without a balance, and account 20 has a balance at the reporting date, which will be reflected in the asset balance sheet on the line "Reserves". 2. Overspending is reflected in account 86 as a debit balance. In the reporting, they are reflected in the item "Target financing" in parentheses. |
Choose one of the options |
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8. Creation of reserves: for warranty repairs; For vacation pay; For doubtful debts |
1. are formed according to the requirements; 2. not formed |
Choose one of the options |
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For tax purposes |
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9. Creation of a reserve for the repair of fixed assets |
1.when creating a reserve, the limit amount cannot exceed average value the actual cost of repairs that has developed in the organization over the past three years; 2.reserve is not created |
Choose one of the options (Art. 260, Art. 324 of the Tax Code of the Russian Federation) |
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10. Reserve for vacation pay |
1.when creating a reserve, the calculation is made based on the estimated annual amount vacation expenses, including the amount of insurance premiums from such expenses. 2. no reserve is created |
Choose one of the options (Article 324.1 of the Tax Code of the Russian Federation) |
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11.Reserve for doubtful debts |
1. when creating a reserve, its value cannot exceed 10 percent of the proceeds for the reporting (tax) period. For doubtful debts with maturity: - over 90 calendar days - in the full amount of the debt; - from 45 to 90 calendar days (inclusive) - in the amount of 50 percent of the debt; – up to 45 days – no reserve is created. 2. not created |
Choose one of the options (Article 266 of the Tax Code of the Russian Federation) |
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12. Procedure for recognition of income and expenses for income tax purposes |
1. the accrual method is used (Article 271 of the Tax Code of the Russian Federation) 2. the cash method is used (Article 273 of the Tax Code of the Russian Federation) |
Choose one of the options |
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13.Advance payments for income tax |
1. quarterly advance payments based on the results of the reporting period (Article 286 of the Tax Code of the Russian Federation) 2. monthly advance payments (Article 286 of the Tax Code of the Russian Federation) |
Choose one of the options |
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14. In case of combining the taxation system in the form of UTII and common system taxation |
Organization of separate accounting of property, liabilities and business transactions |
(Clause 9, Article 274 of the Tax Code of the Russian Federation) |
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16. For the purpose of calculating VAT |
Separate accounting of taxable and non-taxable transactions is organized |
(Clause 4, Article 170 of the Tax Code of the Russian Federation) |
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17. Expenses incurred in reporting period, but related to the following reporting periods |
are reflected in the financial statements as a separate item as deferred expenses |
These expenses are written off during the period to which they relate in equal installments. |
Thus, the use of the proposed itemization of accounts for accounting for costs and receiptscan be useful in organizing accounting in any NPO, while taking into account the peculiarities of their activities.
P The procedure for developing an accounting policy for an organization in the non-profit sector of the economy depends on the characteristics of its activities, and this must be taken into account.Taking into account the above, as well as the results of the analysis of various methods of accounting policies used in NCOs, the authors of the article developed the elements of accounting policies that must be included in the accounting policy. When compiling the study, the authors took elements of the methods of commercial organizations and developed their own obtained as a result of practical research.
Bibliographic list
- Civil Code of the Russian Federation (part one) dated November 30, 1994 N 51-FZ (as amended on December 6, 2011, as amended on June 27, 2012) - URL: http://www.consultant.ru/popular/gkrf1/(date of access: 29.03.2015)
- Gusarova L.V. Target financing and targeted revenues: accounting methodology // Accounting in budgetary and non-profit organizations. 2011. N 20. P.36-44
- Jamalova G.G. Accounting in non-profit organizations // Practical accounting. 2012. N 2 - URL:(date of access: 20.03.2015)
- Order of the Ministry of Finance of the Russian Federation from October 6, 2008 No. 106n"On approval of the Accounting Regulations" Accounting policy of the organization "PBU1 / 2008" -URL: http : //base.consultant.ru /cons/cgi/online.cgi?req = doc; base=LAW; n=142566/ (date of access: 20.03.2015)
- Semenikhin V.V. Peculiarities of formation of financial statements of non-profit organizations // Accounting in budgetary and non-profit organizations. 2012. N 3. S.11-18
- Instruction of the Central Bank of the Russian Federation dated March 11, 2014 N 3210-U"On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions individual entrepreneurs and small businesses - URL:
- Federal Law "On Accounting"dated December 6, 2011 No. 402-FZ (as amended on December 28, 2013) - URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=156037 (date of access: 22.03.2015)
- Federal Law "On non-profit organizations"dated 01/12/1996 N 7-FZ (as amended on 03/07/2014) - URL: http://www.consultant.ru/popular/nekomerz (date of access: 20.03.2015)
- Yagudina G.G. Accounting for the property of non-profit organizations // Accounting in budgetary and non-profit organizations. 2012. No. 7. S. 30-37.
In accordance with the current legislation, accounting in a non-profit organization must be maintained on the basis of an accounting policy formed in accordance with the Accounting Regulation "Accounting Policy of an Organization" PBU 1/98, approved by Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n "On Approval Accounting Regulations “Accounting Policy of the Organization” PBU 1/98” (hereinafter PBU 1/98).
When forming an accounting policy, an accountant of a public organization should proceed from the fact that it should first of all reflect all the accounting methods used in this organization, on those issues for which the legislation provides for several possible accounting options or for which methods of accounting accounting at the regulatory level are not established at all.
The accounting policy of an enterprise is the main internal document, which regulates the procedure for conducting accounting and reporting in a public organization.
Public organizations should remember that the accounting policy should be presented as a document that allows reducing the tax and accounting burden of today.
The accounting policy of a public association is formed in
in accordance with PBU 1/98. RAS 1/98 defines the basic principles for the formation and disclosure of an organization's accounting policy.
According to Article 6 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", the accounting policy is developed by the chief accountant (accountant) and approved by order or order of the head of the public association.
It affirms:
- a working chart of 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 to formalize the facts of economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
- the procedure for conducting an inventory of the assets and liabilities of the organization;
- methods for assessing assets and liabilities;
- document flow rules and accounting information processing technology;
- the procedure for controlling business transactions;
- 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 activity in accounting and financial statements;
- greater willingness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves;
- reflection in accounting of the factors of economic activity, based not so much on their legal form, but on the basis of economic content facts and business conditions;
- identity of analytical accounting data to turnovers and balances of synthetic accounting accounts on the last calendar day of each month;
- rational accounting, based on the conditions of economic activity and the size of the organization (the requirement of rationality).
The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document. At the same time, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.
The accounting methods adopted in the formation of accounting policies include methods for calculating depreciation of fixed assets, assessing inventories, work in progress and finished products, recognition of profit from the sale of products, goods, works, services and other methods.
A change in the accounting policy of an organization can be made in the following cases:
- changes in the legislation of the Russian Federation or regulatory acts on accounting;
- development by the organization of new ways of conducting accounting. The application of a new method of accounting involves more fair presentation facts of economic activity in the accounting and reporting of the organization or less laboriousness of the accounting process without reducing the degree of reliability of information;
- significant change in business conditions. A significant change in the conditions of the organization's activities may be associated with reorganization, changes in activities, and the like.
Changes in accounting policies must be justified and formalized by order (instruction) of the head.
The development of an order on accounting policies should be carried out taking into account the specifics of the activities of each public association.
When forming the accounting policy of an organization in a specific direction (issue) of maintaining and organizing accounting, a choice is made of one of several methods allowed by legislative regulations included in the system regulation accounting in the Russian Federation. If the specified system does not establish a method of accounting on a specific issue, then organizations have the right to independently develop methods of accounting that comply with the Regulations on Accounting Policies.
Since the introduction of part two of the Tax Code of the Russian Federation, all organizations that are taxpayers are required to additionally develop an accounting policy for tax purposes.
Article 313 of the Tax Code of the Russian Federation establishes that the tax accounting system is organized by the taxpayer independently based on the principle of the sequence of application of the norms and rules of tax accounting, and the procedure for maintaining tax accounting is established by the taxpayer in the accounting policy for tax purposes.
Thus, at the level federal law establishes the obligation to include in the accounting policy of the organization an additional section relating to taxation, or the development and approval of a separate similar document.
An accounting policy for the purposes of tax accounting should be formed based on the requirements of the Tax Code of the Russian Federation, according to which tax accounting data must 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 taxation purposes in the current tax (reporting) period;
The amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;
The procedure for the formation of the amounts of created reserves;
The amount of debt on settlements with the budget for income tax.
The accounting policy section that regulates the organization of tax accounting should include items defining:
Responsible for the organization of tax accounting;
Responsible for tax accounting;
Document flow schedule or terms and composition of documents submitted to the person keeping tax records;
Forms of primary accounting documents and analytical registers of tax accounting.
The development of an accounting policy for tax purposes should be based on what taxes a non-profit organization pays, how it is formed the tax base for certain types of taxes, as well as from the document flow scheme adopted in the organization.
Public associations are required to disclose in their accounting policies the methods of accounting and tax accounting chosen in the formation of accounting policies that significantly affect the assessment and decision-making of users of financial statements.
The creation of non-profit organizations in their modern sense began in the late 80s and early 90s.
The Civil Code of the Russian Federation determined the general norms for the activities of non-profit organizations and some of their forms.
The laws adopted later on non-profit and charitable organizations expanded the types of their organization and developed the principles of their activities.
Appearance new form organizations began to be taken into account in the tax legislation.
At the same time, the field of accounting in non-profit organizations is practically not developing.
Currently, the media offers a large number of different options for reflecting a particular operation in the accounting of non-profit organizations, which often contradict and sometimes mutually exclude each other.
We can single out the following approaches to building an accounting system for non-profit organizations:
- similar to the non-manufacturing sphere of commercial enterprises;
- similar to budget organizations.
But social sphere never material to accounting and balance sheet industrial enterprises. Account 29 "Service production and economy" is in the nature of an auxiliary account for the accumulation and write-off of non-production costs from other sources.
The method of operation of account 86 “Target financing”, which is used by these enterprises sporadically, is also not developed in the production accounting system, and also does not carry significant information.
Thus, the accounting of non-profit organizations is based on and brought to leading role secondary areas of commercial accounting, which never had an independent significant value in the basic plan of accounts and the practice of correspondent use.
Moreover, the central place is occupied by the cost account 29 “Services for production and economy”, as the most advanced in terms of accounting methodology compared to account 86 “Target financing”.
This discrepancy is faced by the accountant of a non-profit organization, when one after another there are issues of accounting for the paid value added tax, the acquisition and depreciation of fixed assets, the formation and expenditure of targeted funds.
The expansion of the scope of activities of non-profit organizations has increased the number of accounting problems.
There are questions about the distribution of costs, in the presence of entrepreneurial activity, accounting for exchange rate differences and others. All this leads to the fact that accountants come up with accounting schemes that are not confirmed in regulatory documents.
The situation is also complicated by the tax authorities.
Based on this, it is necessary to develop an integrated accounting system for non-profit organizations as soon as possible, covering all aspects of their activities from cash operations to reporting.
We draw your attention to the fact that such a system can be formed only by defining conceptual framework accounting, that is, that representation, understanding of the purposes of accounting, on the basis of which the accounting entry will be formed.
The proposed concept is that, taking as a basis the budget accounting system approved by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n “On Approval of Instructions for Accounting in Budgetary Institutions” (expires from October 1, 2005), adapt it to approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for Its Application”, amended taking into account the specifics of the activities of non-profit organizations, and ultimately receive a schematically completed accounting methodology. The main advantage of this approach is the use of a basic model focused on accounting for the movement of target funds. That is, the reflection of all transactions in accounting is modeled in terms of completeness and timely reflection of the formation and use of such funds.
System budget accounting provides for the existence of several sub-accounts for accounting for the expenditure of funds:
- 200 cost estimates;
- 210 expenses to be distributed;
- 220 business expenses.
Of greatest interest is the budget sub-account 210 "Costs for distribution". In accordance with the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n “On Approval of Instructions for Accounting in Budgetary Institutions”. This sub-account takes into account expenses that, at the time of their occurrence, cannot be attributed directly to one or another source of financing. At the end of the reporting period, these amounts are distributed in proportion to the occupied space, the number of contingents or sources of funding.
A typical situation when it is necessary to use such an account is the situation when paying for the rent of premises in the presence of entrepreneurial activities in non-profit organizations. It should be noted that when considering the distribution of costs of non-profit organizations in the presence of entrepreneurial activity, an analogy with budgetary organizations is increasingly being drawn in the literature.
So, using the cost accounting methodology defined for budgetary institutions and the chart of accounts for self-supporting organizations, expenses for distribution in the accounting of non-profit organizations should be reflected in the debit of account 26 “General business expenses”.
Accounting for exchange rate differences is one of the most problematic issues for non-profit organizations.
The budget instruction separates the movement of targeted funds depending on whether or not this institution entrepreneurial activity.
Budgetary organizations not engaged in entrepreneurial activities that received funds in foreign currency, exchange differences on such operations are attributed to the accounts of target financing (moreover, a positive one increases income, and a negative one reduces it).
And for transactions related to entrepreneurial activity, exchange rate differences are attributed to income accounts.
draw your attention to to another feature of the accounting system in budget organizations. Sub-accounts with the number "1" are intended to account for budgetary funds, and with the number "2" - funds from entrepreneurial activities.
Thus, using the proposed scheme for non-profit organizations, we can recommend the following accounting entries to reflect exchange rate differences:
1. for non-profit organizations not engaged in entrepreneurial activities:
– positive difference:
Debit 52 "Currency account"
Loan 86/1 "Targeted financing / statutory activities";
Negative differences:
Debit 86/1 "Target financing / statutory activities"
Loan 52 "Currency account";
2. for non-profit organizations engaged in entrepreneurial activities:
– positive difference:
Debit 52 "Currency account"
Loan 91 "Other income and expenses";
Negative differences:
Debit 91 "Other income and expenses"
Loan 52 "Currency account".
The accounting schemes proposed above are only built on the basis of budget system accounts and are not exact copies of them.
The instruction on accounting in budgetary institutions, in our opinion, is quite suitable as a basis for developing a methodology for recording transactions in non-profit organizations. Of course, significant refinement will be required in terms of the characteristics of non-profit organizations, the forms of their organization and the goals of their activities.
At the same time, the most important part will be the development of a methodology for recording transactions on account 86 "Target financing".
In accordance with Article 26 of the Law on Non-Commercial Organizations, the source of financing for the property of a non-commercial organization may be:
- regular and one-time receipts from the founders (participants, members);
- voluntary property contributions and donations;
- proceeds from the sale of goods, works, services;
- dividends (income, interest) received on shares, bonds, other securities and deposits;
- income received from the property of a non-profit organization;
- other receipts not prohibited by law.
The expenditure of targeted revenues must be made in accordance with the goals and objectives of the non-profit organization.
The main issue that does not have an unambiguous solution today is the choice of the method for reflecting operations on account 86 “Target financing” - the cash method or the accrual method.
The extensive practice of applying by non-profit organizations of the classic account 86 "Targeted funding" combines two ways:
Cash method of accounting for cash receipts,
Combination of methods when spending funds. So cash expenses are written off after the fact, and expenses for wages accrual method.
The current regulatory documents do not directly regulate the use of one or another method in relation to the formation of account 86 "Target financing". In the comments or instructions, the wording “received funds” is used, that is, the use of the cash accounting method is implicitly provided.
If you turn to international practice, then international standards provide for the maximum possible use of the accrual method for recording transactions in accounting accounts.
An example is the international standard financial reporting IAS 20 on the accounting for government grants.
The standard provides for two approaches to reflect revenue:
If the receipt does not include expenses (usually these are subsidies in the form of an asset), they can be applied on a cash basis (for example, a bus was transferred to a non-profit organization, such a transaction should be recorded after it is committed);
If the income involves spending or covering expenses already incurred (usually cash grants), the accrual principle should be applied.
However, this method can only be applied if:
- if there is a reasonable certainty that such subsidies will be received;
- if the organization satisfies the conditions for issuing such subsidies.
