Accounting policy of a non-profit organization for a year sample. Accounting policy NGOs. Accounting for target funding

In accordance with the current legislation, accounting in a non-profit organization should be conducted on the basis of accounting policies formed in accordance with the Regulation on Accounting "Accounting Policy of the Organization" of PBU 1/98 approved by the order of the Ministry of Finance Russian Federation dated December 9, 1998 No. 60n "On Approval of the Regulation on Accounting" Accounting Policy of the Organization "of PBU 1/98" (hereinafter PBU 1/98).

In the formation of accounting policies, a public organization accountant should be processed from the fact that all methods of reflection should be reflected in it. accountingapplicable in this organization for those questions on which legislation provides several possible options Accounting or on which accounting methods at the regulatory level are not established at all.

The accounting policy of the enterprise is the main internal documentwhich regulates the procedure for conducting accounting and reporting in a public organization.

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.

Accounting policy public Association Forming B.
accordance with PBU 1/98. PBU 1/98 defines the basic principles of the formation and disclosure of the organization's accounting policy.

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 Head of Public Association.

At the same time it is approved:

An accountant of a non-profit organization is faced with this inconsistency, when one by one there are questions of accounting for the paid value added tax, acquisition and depreciation of fixed assets, formation and spending targets.

Expansion of the sphere of activity not commercial organizations 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 the goals of accounting, based on which 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.

The budgetary accounting system provides for several subaccounts to account for consumption of funds:

200 expenses on the estimate;

210 distribution costs;

220 Entrepreneurship costs.

Data subaccount B. budget plan Accounts are similar to the accounts of financial and economic activities of organizations Number 20 "Basic Production", 25 "Protective Expenditures", and 23 "Auxiliary Production".

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".

Negative differences:

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 the "target financing and receipts" account.

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 the target financing account. 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 It is possible to extend to the accounting of targets of non-profit 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.

In more detail with questions of accounting and taxation of non-profit organizations, you can get acquainted in the book of "BKR Intercom-Audit" CJSC "Non-Profit Organizations".

Non-commercial organizations: accounting features and accounting policies

NON-PROFIT ORGANIZATIONS: Accounting and Accounting Policy

Cherkasova Galina Vladimirovna,

ph.D., Associate Professor

FROM [Email Protected]

Zaicina Oksana Petrovna

ph.D., Associate Professor

FGBOU to Orenburg State Agrarian University

[Email Protected]

Annotation. The results of studying the characteristics of the organization of accounting in non-profit organizations are presented. Recommended elements of accounting policies of non-profit organizations for accounting and tax accounting.

Keywords. Accounting Non-Profit Organization in the implementation of statutory and business activities, accounting policies Non-profit organization for accounting and tax accounting purposes.

ABSTRACT. Presents The Resulties 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 Nonprofit Organization for the Purposes of Accounting and Taxation.

IN modern conditions Non-commercial organizations (NGOs) can be created to achieve various goals aimed at creating public goods. NGO activities are due to the principles: socially useful and non-profit activities; spending profit for the provision and development of statutory functions; the use of strictly defined sources in the formation of property; A variety in providing public goods. NGO classified: in the form of ownership; the rights of founders (participants) in relation to non-profit organizations or their property; availability of the Institute of Membership; the presence of a foreign element; Territorial activity.

According to paragraph 3 of Art. The 50 Civil Code of the Russian Federation, non-profit organizations are entitled to engage in entrepreneurship with mandatory compliance with the requirements: Activities should serve the achievement of statutory goals; The nature of the activity must comply with these goals.

Features of capital formation; procedures for creating a legal entity; the procedure for exercising economic activities; property rights to property; Profit distribution order; legal management procedure; the volume and order of responsibility on their obligations to third parties; The procedure for the elimination of a legal entity determine the peculiarities of accounting and reporting in NGOs.

It should be noted that the accounting methodology of NGOs represents one of modern problems Reform accounting in the Russian Federation. Interest in the problem is due to the fact that regulatory documents are not developed that regulate accounting in NPOs. NGOs use regulatory documents on accounting for commercial organizations, which is not entirely legitimate, as it is impossible to postpone all the provisions of accounting of commercial organizations on NPOs. Accounting issues in NGOs paid great attention to the works of Gusarova L.V., Jamalova G.G. , Myakinina L.N. , Semenikhina V.V. , Yagudina G.G. and others, but there is no one for a number of accounting issues. Considering the diversity of forms and species of non-profit organizations, from the point of view of the organization of accounting, it is advisable to divide them into two groups, to the first include organizations that receive and distribute targets, but do not conduct commercial activities, to the second - organization that, in addition to statutory, are engaged in Commercial activities. The expansion of the activities of non-profit organizations determines the features of accounting. Accounting NGOs lead on the basis of accounting policies formed in accordance with PBU 1/2008which reflects all the ways of conducting accounting, on those issues under which legislation provides several possible accounting options or on which accounting methods at the regulatory level are not established at all. The study of the accounting system in the NGO made it possible to reveal and summarize the features of accounting and formation accounting reporting When implementing statutory and business activities (Table 1).

Table 1 - Features of the organization of accounting and the formation of accounting reporting in NPO

Features

1. Normative accounting regulation in NGO
1. Organization of accounting	carried out in accordance with Federal Law No. 402-FZ "On Accounting"
2. Accounting Policy	formed in accordance with PBU 1/2008 "Accounting Policy of the Organization"
3. Accounting account plan	the plan for accounting accounts of financial and economic activities of enterprises and instructions for its application approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94N
4. Accounting provisions	Apply, taking into account the specifics of NGO activities
5. PBU not used by NGO	PBU 11/2008 "Information about related parties", PBU 13/2000 "Accounting for state aid", PBU 20/03 "Information on participation in joint activities"
6. PBU, which NKOs may not apply	23/2011 "Report on cash flow", 2/2008 Accounting for construction contracts ", 7/98 "Events after the reporting date", 8/2010 " Estimated obligations, subject obligations and conditional assets ", 12/2010 "Information on segments", 16/02 "Information on the Terminated Activity", 17/02 "Accounting for R & D spending", 18/02 "Accounting for income tax costs"
7. Forming accounting reporting	it is carried out in accordance with PBU 4/99, the order of the Ministry of Finance of the Russian Federation of July 2, 2010 N 66n "On the forms of Accounting Reporting Organizations" and Information of the Ministry of Finance of the Russian Federation "On the features of the formation of accounting reporting of a non-commercial organization" (PZ-1/2011)
8. Food reporting groups	accounting reporting, tax reporting, statistical reportingreporting to state extrabudgetary funds; special reporting;
9. Annual accounting set	includes balance sheet; income statement; report on cash flow; Report on the targeted use of the funds received; Explanatory note
Organization of accounting NKO
10. Targetholders for statutory and business activities	passed with account 86 "Target financing"
11. Target receipts in accounting	carried out at the time of actual financing
12. account 86 "Target financing »Details by type of income	86.1 "Adventions on statutory activities"; 86.2 "Receipt of entrepreneurial activity"
13. The account 86 opens second-order subaccounts	to detail sources of financing by type of target programs
14. Accounting expenses	passed with accounts 20 "Main activity", 26 " General running costs»
15.The subject of subaccounts to accounts 20, 26	1 - costs for statutory activities 2 - Entrepreneurship costs
16. The distribution of indirect expenses	fastened in accounting policies - based on the specific weight of the program revenues
17. Entrepreneurial income	it is carried out in accordance with PBU 9/99 "Revenues of the Organization", is carried out using 90 sales accounts, 91 "Other income"
18.Financial result from entrepreneurial activity	reflected on account 99 "Profit (loss)"
19. Using net profit	Profit from entrepreneurial activity is taken into account as a source of statutory activities
20. Targets due to targets	carried out as part of the estimate
21. Accounting for business spending	carried out in accordance with PBU 10/99 "organization expenses"
22. Accounting for loans and loans	carried out in accordance with PBU 15/2008 "Accounting for loans and loans"
23. Other revenues from non-investigative activities: - Power sanctions; - 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. Activities worth below 40000 rubles.	considered in the composition of material reserves
26. Importation of fixed assets is not charged	Worn is charged on the off-balance account 010 linear
27. Near material values	carried out in accordance with PBU 5/01 "Accounting for material and production stocks"
28. Speaker of material values	carried out according to one of the ways: the cost of each unit; According to the "FIFO" method; by middle Costs
29. Maintaining cash operations
30. Inventory of property and obligations	conducted before the preparation of annual accounting reporting
Taxation NGO
	completed: income tax; VAT
32. With the object of taxation	transport tax pay, property tax, land tax
33. As part of the implementation of a simplified tax system	Pay tax on USN
34. As part of the implementation of activities on UNVD	Single tax on UNVD is paid

The study showed that accounting documents regulating accounting in commercial organizations apply in NPOs, despite the specifics of accounting.It is known that the accounting policy is formed by the individual choice of accounting methods and in view of the fact that they are not established by standards for NPOs, the organization has the right to independently develop appropriate elements, guided by the requirements of legislation and regulatory acts. It is noted that not all important aspects are reflected in accounting policies.We will highlight the most important recommendations that are developed during the study to include NGOs as elements in accounting and tax accounting purposes (Table 2).

		Capabilities
1. Open to the account 86 "target financing" of the subaccount of the first order, having completed detailed details by type of income	86.1 "Entry Membership Contributions"; 86.2 "Annual membership fees"; 86.3 "Voluntary contributions"; 86.4 "Target receipts from legal entities"; 86.5 "target arrivals from the budget"; 86.6 "Revenues from other operations"; 86.7 "Receipt from entrepreneurial activity"	Detailing allows you to control the type of income and link them with expenditure
2. Open second-order subaccounts to the account 86 "target financing" for each program	86.4.1 "Target receipts from legal entities - for project 1"; 86.4.2 "Target receipts from legal entities for project 2", etc.	Will allow you to generate information about the use of sources of financing and monitor receipts on each target program
3.k account 20 on statutory and business activities to detail the direct costs of programs and projects Open second-order subaccount	According to statutory activities: 20.1.1 "Material costs"; 20.1.2 "Wage expenses"; 20.1.3 "Executions on Social Needs"	Details of direct cost articles make it possible to reflect information about cost types in accounts
4. Recreation of subaccounts of the third order to the account 20 allows you to reflect information about direct costs	According to statutory activities: 20.1.1.1 "Materials"; 20.1.2.1 "Labor payment for spent time"; 20.1.3.1 "PFR" and TD.	Details of direct cost articles make it possible to reflect information on the accounts of the allocated articles of costs
5. Score 26 "General Expenditures" to complement the subaccount 26.3 - "Common Communication Expenditures on Standard and Entrepreneurial Activities"	At the expense of 26.3 include expenses to be distributed among statutory and business activities.	Allows you to distribute these subaccount data on the statutory activities on the programs 26.1, on entrepreneurial activities for programs, subaccount data 26.2
6. Distribute the following accounts to accounts to account 26.1 "Communicative expenditures on statutory activities", 26.2 "General Entrepreneurial Costs", 26.3 "Common General Trade Expenditures on Standard and Entrepreneurial Activities"	1.Services: 1.1 Services of third-party organizations by type; 2. Releases for labor: 2.1 Payment for spent time; 2.2. Requirement 3. Social needs: 3.1 FIU; 3.2 FSS; 3.3 FFOMS; 3.4 Insurance against NA and PZ 4. Travel expenses; 6. Consultation costs; 7.Sental costs; 8.Things, expenses for stationery, copying work for the needs of the office; 9. Sources for general meetings; 10. Rent; 11. Nogged; 12. Audit conduct 13. Sources for training, advanced training	The selection of costs of costs on account 26 by subaccounts will reflect in accounting information on cost articles
7.Ardock reflection of target reproduction	2 options are possible: 1. Posses from accounts 20, 26 are written off in the debit of account 86 within the existing target earnings. The account 86 closes without a balance, and account 20 has a balance at the reporting date, which will be reflected in the asset accounting balance on the line "stocks". 2. The overrun is reflected in the account 86 as a debit balance. Reporting reflects under the article "Target Financing" in parentheses.	Choose one of the options
8. Creating reserves: On warranty repair; For vacation pay; By dubious debts	1. form in accordance with the requirements; 2. Do not form	Choose one of the options
For tax accounting purposes
9. Creating a reserve for repair of fixed assets	1. When creating a reserve, the maximum amount cannot exceed middle value actual repairs in the organization over the past three years; 2. Reserved is not created	Choose one of the options (Art. 260, Art. 324 of the Tax Code of the Russian Federation)
10. Prev on vacation payment	1. When creating a reserve, the calculation is made on the basis of the estimated annual sum expenses for vacation pay, including the amount of insurance premiums from such expenses. 2. Reserve is not created	Choose one of the options (Art. 324.1 of the Tax Code of the Russian Federation)
11. Prev at doubtful debts	1. When creating a reserve, its value cannot exceed 10 percent of revenue for the reporting (tax) period. By dubious debt with the period of occurrence: - over 90 calendar days - in the total amount of debt; - from 45 to 90 calendar days (inclusive) - in the amount of 50 percent of debt; - Up to 45 days - the reserve is not created. 2. Not created	Choose one of the options (Art. 266 of the Tax Code of the Russian Federation)
12.Fore the 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 (Art. 273 of the Tax Code of the Russian Federation)	Choose one of the options
13.Avan payments for income tax	1. The apartment advance payments on the results of the reporting period (Art. 286 of the Tax Code of the Russian Federation) 2. Monthly advance payments (Art. 286 of the Tax Code of the Russian Federation)	Choose one of the options
14. In case of compatibility of the tax system in the form of an ENVD and a common tax system	Organization of separate accounting of property, commitments and economic operations	(paragraph 9 of Art. 274 of the Tax Code of the Russian Federation)
16. In order to calculate VAT	There is separate accounting of taxable and non-taxable operations.	(paragraph 4 of Art. 170 Tax Code of the Russian Federation)
17. Expenditures produced in the reporting period, but related to the following reporting periods	reflected in the reporting of a separate article as expenses of future periods	These costs are debited during the period to which they relate to equal shares.

Thus, the use of proposed details of accounts for accounting and incomeit may be useful in organizing accounting in any NGO, while it is necessary to take into account the features of their activities.

P orders Development of the accounting policy of the organization of the non-profit sector of the economy depends on the characteristics of its activities and it must be considered.Taking into account the above, as well as the results of the analysis of various methods of accounting policies used in NGOs, the articles are developed by the accounting policies that need to be included in accounting policies. When drafting the authors of the study, elements of commercial organizations were taken and their own funds received as a result of practical research were developed.

Bibliographic list

Civil Code of the Russian Federation (Part One) of 30.11.1994 N 51-FZ (ed. from 12/06/2011, with change of 06/27/2012) - URL: http://www.consultant.ru/popular/gkrf1/ (Date of handling: 03/29/2015)
Gusarova L.V. Target financing and target arrival: accounting methodology // Accounting in budget and non-commercial organizations. 2011. N 20. p.36-44
Dzhamalova G.G. Accounting in non-profit organizations // Practical accounting. 2012. N 2 - URL:(Date of handling: 03/20/2015)
Order of the Ministry of Finance of the Russian Federationfrom October 6, 2008 N 106n"On approval of the Regulation on accounting" Accounting Policy of the Organization "PBU1 / 2008" -URL: http. : //Base.consultant.ru /cons/cgi/online.cgi?req \u003d doc; Base \u003d LAW; n \u003d 142566./ (Date of handling: 03/20/2015)
Semenihin V.V. Features of the formation of accounting reporting of non-commercial organizations // Accounting in budget and non-commercial organizations. 2012. N 3. P.11-18
Indication of the Central Bank of the Russian Federation from March 11, 2014 N 3210-y "On the procedure for maintaining cash transactions with legal entities and a simplified procedure for conducting cash transactions individual entrepreneurs and small business entities - URL:
Federal Law "On Accounting"dated December 6, 2011 № 402-ФЗ (ed. from 28.12.2013) - URL: http://base.consultant.ru/cons/cgi/online.cgi?req\u003ddoc ;base\u003dlaw ;n\u003d156037 (Date of handling: 03/22/2015)
Federal Law "On Non-Profit Organizations" from 12.01.1996 N 7-FZ (ed. from 03/03/2014) - URL: http://www.consultant.ru/popular/nekomerz (Date of handling: 03/20/2015)
Yagutina G.G. Accounting for property of non-commercial organizations // Accounting in budget and non-commercial organizations. 2012. N 7. P. 30-37.

To begin the organization of accounting in the company follows from the determination of the tax system. Not only the size depends on this choice. tax obligations and reporting frequency, but also the procedure for making calculations with the budget. Features of interaction with the federal tax Service And budgets should be consolidated in a special document.

How to make up for

With the general system in accounting policies, it should be written for tax purposes:

The method of income accounting when calculating income tax (cash or credential method).
Method for determining the cost of fixed assets, material reserves and goods.
The method of accrual depreciation by basic funds and intangible assets.
The possibility of forming reserves for income tax, vacations and dubious debts.
Forms and blanks of tax registers: Unified or developed independently.

Regional and local authorities have the right to establish reduced tax rates, assert fringe benefits Or fully free from payment. When drawing up, guided not only by federal legislation, but also the NPA of the subjects and municipalities.

How to make up when simplified

The simplified taxation system according to the rules of the current legislation provides for two types of accounting for enterprises:

"Revenues" - the tax base recognizes the cumulative income for reporting period excluding expenses;
"Revenues minus costs" - the base for calculating the obligation is defined as the difference between cumulative receipts and expenses.

Consider distinctive features in the table:

Indicator	"Revenues"	"Revenues minus costs"
Tax object	If the NPO accounting policy on the USN (as well as commercial enterprises) implies an object of taxation "revenues", then when determining the payment, the organization takes into account only receipts of funds.	We prescribe "D - R", that is, when calculating the obligations, we take into account the receipt of funds reduced on costs.
If the establishment in the next reporting period plans to change the object but, then the notification in the FTS is sent no later than December 30 of the current year (paragraph 2 of Art. 346.14 of the Tax Code of the Russian Federation).
Tax rate	It is not necessary to indicate, since the rate is one for this type of taxation - 6%.	The rate is 15% for all taxpayers.
The condition is relevant only if the regional authorities have reduced the tax rate. Otherwise, indicate the size of the rate in the UE is optional (paragraph 1 and paragraph 2 of Art. 346.20 of the Tax Code of the Russian Federation).
Accounting book of parishes and expenses	If the institution chose electronic maintenance Document, determine the procedure for printing, numbering, stitching pages and their assurance. Also consolidate the responsible for storing the document.
Accounting expenses	Not applicable.	Companies are legitimate to reduce the income of this reporting period for losses of past years (paragraph 7 of Art. 346.18 of the Tax Code of the Russian Federation). It is possible to take advantage of the condition if the company at the unprofitable period was on the USN "D - P". Minimum tax. The company has the right to take into account the difference between the listed minimum tax and tax calculated in the usual basis. Such conditions are written in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation.

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 the accounting of commercial activities, but a regulatory document, more or less clearly regulating the procedure for the formation of accounting policies for the purpose of organizing accounting in non-commercial 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).

When drawing up accounting policies, four assumptions are allowed from which it is repelable when describing the accounting system (paragraph 5 of PBU 1/2008) in the organization:

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);

data identity analytical accounting turns and remnants 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).

Based on the practical aspects of accounting policies for the NGO, one can recommend:

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.

NGOs that work not the first year have previously developed accounting policies, so before the beginning of each year they need only, if necessary, make changes and additions to it. But this is provided that regulatory document Describes the entire system of organization accounting system and meets the requirements of current legislation. The grounds for changing accounting policies are established in paragraph 10 of PBU 1/2008. These include:

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.

At the same time, according to paragraph 12 of PBU 1/2008, the change in accounting policies is made since the beginning of the reporting year, unless otherwise caused by the cause of such a change. Since 2008, non-profit organizations, as well as small business entities, have the right to not apply PBU 18/02. This is stated in the new edition of paragraph 2 of PBU 18/02. So, non-profit organizations, like small enterprises, should indicate in accounting policies on accounting policies, they decided to apply this PBU or not. It is necessary to take into account the fact that NGOs are guided by the standards of the Law on non-profit organizations (Federal Law No. 7-FZ 12.01.96 No. 7-FZ). The main source of cost coverage is targeted NPO financing consisting of:

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.

Tools from rendering paid servicesThe management of the statutory activities and the development of the organization is also one of the sources of financing the expenditures of the institution, but such income from entrepreneurial activity cannot be recognized by the targeted financing of NPO activities. These funds are recognized own incomederived from the commercial activities of NGOs, their accounting procedure is a separate question Accounting policy. If, when executing the target program, the costs of the content of the control apparatus are provided for estimates of income and expenses, their write-offs should be carried out at the expense of a specific target program. If not a single target program, the costs of the content of the control apparatus are not provided, then it can be recommended to reflect in the accounting policy of the organization the procedure for the distribution of expenditures on the content of the NGO management apparatus. Non-profit organizations can be focused on the norms of other documents, such as the current accounting plan for financial and economic activities of organizations and instructions for its use, approved. Order of the Ministry of Finance of the Russian Federation of 31.10.00 No. 94n. Based on their recommendations, NGOs organizes a separate synthetic and analytical accounting of targeted funding funds, which is prescribed in the methodological section of accounting policies. Here you can specify your accounting procedure for each source of targeted funding tools (as intended and in the context of sources themselves), given that the means of targeted financing occupy a significant place in the organization's activities. Special reflection order in accounting accounting of targeted equipment for a non-profit organization, regulatory documents regulating accounting, not established. Consequently, the organization, guided by the general established accounting rules, should establish T Aka order independently and consolidate it in his accounting policies speaking about targeted financing, reflected in the account 86, should be remembered about the procedure for recognizing income. The accounting system for incomes and expenses includes a method of accrual, which should be applied in relation to all operations, including to the means of targeted financing. The next question, which should be reflected in accounting policies, is related to the accounting of fixed assets (OS). According to paragraph 4 of PBU 6/01, the NPO recognizes in accounting, as fixed assets, property that simultaneously satisfying the following conditions:

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.

At the same time, it is advisable to organize a separate accounting of property acquired by targeted earnings and at the expense of income from business activities. The method of conducting separate accounting must be consolidated in accounting policies. A non-profit organization can use property acquired by profits from entrepreneurial activities, both on maintaining statutory and business activities at the same time. In accordance with sub. 2 p. 2 Art. 256 Tax Code of the Russian Federation, the property of non-profit organizations obtained as targeted receipts or acquired at the expense of targeted receipts and used to implement non-commercial activities is not subject to depreciation. However, if the property is used in the activities of the income, and acquired at the expense of the funds from such activities, it is necessary to accrue depreciation deductions In the general order. Related the costs of its acquisition directly to some one direction of commercial activity in this case is impossible. Also, in the accounting policy, it is necessary to indicate the value limit of property assignment to OS objects (in the interval to 20,000 rubles). In order to ensure the safety of these facilities in production or during operation, proper control over their movement should be organized (paragraph 5 of PBU 6/01). The procedure for monitoring is reflected in accounting policies. The method of depreciation can be not indicated, since for objects of non-profit organizations of PBU 6/01 app. Order of the Ministry of Finance of the Russian Federation of 30.03.01 №26n provides for only one method of writing off the cost of OS - linear. Also, using accounting policies, you need to decide on the OS repair reserve (create or not). NPO services can provide free of charge (at the expense of targeted funding), as well as on a paid basis (due to receipts from customers). Income and expenses from providing such services should be divided due to the fact that they relate to different sources financing. To do this, it is necessary to determine the accounts for accounting income and expenses. Preference should be given accounts for income and expenses from the commercial account plan. NPO should not forget the formation of a separate financial result from the provision of paid services. In addition, there is a problem with general expenses - on the remuneration of administrative and management personnel, for renting premises, payment of bank services, transportation costs, communication services, etc. According to tax authorities, specified expenses Not subject to distribution settlement pathway and cannot be covered by income from entrepreneurship. Funding for such expenses should be carried out at the expense of targeted funding and targeted revenues, as well as at the expense of the profit remaining at the disposal of the NGO. But the Tax Code does not contain a ban on the distribution of such expenses between the commercial and non-commercial activities of the organization, so arbitration courts are often guided by the norm contained in the NGO accounting policy. In order to form a market price of paid services, the procedure for determining the cost of services provided in accounting policies should be prescribed. This procedure, in turn, should be based on the methodology for conducting separate accounting of operations in terms of non-commercial direction and the provision of paid NPO services. These issues are not regulated by regulatory acts, therefore organizations will have to independently decide how to share costs and income and determine the cost of providing services. Organizations can be recommended to take advantage of the general approach: the cost of the service is formed from the amount of direct and indirect costs, the first directly increase the cost of the service, and the second - after the distribution between all calculation objects. Note that the procedure for determining the cost of services is one of the most important elements NPO Account Policy, as the price of paid services and funding depend on it free servicesrendered to the population. Regarding paid services and related costs, NPOs can be guided by commercial standards - PBU 9/99 and PBU 10/99. This means that the NGO should decide on the classification of commercial revenues (payments) and the corresponding expenses: which of them consider in the composition of revenue (costs) ordinary species Commercial activities, and which are as part of other income (expenses) of the organization. The current accounting standards provide in this matter the right to choose - in order to make it properly, it is necessary to take into account the nature of their entrepreneurship activities, the types of income (expenses) and the conditions for their receipt (payments). For example, revenue from the provision of paid services to the population (costs associated with the provision of paid services) should be given to income (expenses) for the main types of activity (account 90). Other receipts and payments, for example, related to the provision of property for rent or relevant to financial investments NPO, I can be taken into account as part of other income and expenses (score 91), provided that these operations are not the subject of the main commercial activities of NPOs or are one-time operations. According to intangible assets, non-profit organizations are not accrued, so in the accounting policy, the NPO does not need to describe the method of depreciation. Enough to set dead useful use and write off NMA at the end of this term. With regard to the MPZ for NGOs in PBU 5/01, it is not contained separate requirements indicating that this document is used only by commercial firms. In order to organize proper control over the movement and preservation of the MPZ, before passing their commissioning, the NGO reflects materials on accounts accounting of the MPZ.. In the accounting policy of a non-profit organization, an estimate of reserves should be prescribed during their disposal and commissioning (at the cost of each unit, in terms of average cost, at the cost of the first time to purchase reserves). Assessment on average cost, which is the most common way, assumes the choice of a weighted or sliding assessment. The first is determined by the average monthly actual cost of stocks when the number and cost of the MPZ at the beginning of the period and all arrivals during the reporting period are included in the calculation. The second is determined on the basis of the amount and cost of the MPZ at the beginning of the reporting period and all revenues until the placement of the materials into operation. The weighted average assessment method is quite simple and this is one of the advantages compared with the method of a sliding assessment that the Internet is a predetermines the choice in accounting policies in favor of the first method. It is listed only the main assets that NPOs can have, actually there are more. Non-profit organization needs to be correctly classified in order to give their objective current valuation. In the case of non-standard assets (obligations) or in case of not regulated issues, the organization can use paragraph 7 of PBU 1/2008, developing and consolidating its accounting procedure, not contrary to the law.

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"). For commercial activities, NPO also has the need to determine the tax policy 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.

NKO, applied general mode taxation, calculates and pays for income tax on the implementation of entrepreneurial activities in accordance with Art. 246 NK RF. The profit received from entrepreneurial activity is not subject to the distribution between the founders of a non-profit organization in the form of dividends, and should be directed to the conduct of statutory activities. Based on the requirements of Art. 26 of the law N 7-FZ, after payment of income tax in accounting, income from business activities is taken into account as a source of implementing the statutory activities of the organization and the formation of its property in accordance with the estimator. Profit received from business activities on the reporting year, non-profit organizations must write off from the debt of account 84 " Undestributed profits (uncoated loss) "In the credit of the account 86" target financing ". For separate accounting of profit received from business activities, it is possible to open a subaccount" Profit from Business Activities ". In accordance with Art. 313 of the Tax Code of the Russian Federation, the tax accounting system is organized by the taxpayer independently. In this regard, a non-profit organization should develop a methodology for organizing a separate tax accounting of targeted receipts and target expenses, as well as their division within each type of activity and consolidate it in accounting policies for tax purposes. Based on the requirements of paragraph 14 of Art. 250 Tax Code of the Russian Federation, When using target receipts and target funding facilities, not on the intended purpose, these funds and receipts are recognized as non-profit income of a non-profit organization and are included in the tax base when calculating income tax. At the same time, the inclusion of targeted funding facilities used not to be appointed, incomplete Analyst organization is carried out at the time of the actual use of targets not by intended purpose, or at the time of violation of the conditions on which they were provided in accordance with sub. 9 p. 4 tbsp. 271 NK RF. Tax accounting should be based on primary documents obtained and formed when conducting accounting. Also, the use of received funds is recognized as non-targeted if the documents confirming the costs do not meet the requirements of the legislation. Therefore, in the accounting policy, the NPOs should reflect the applicable forms of primary documents. For example, travel sheets should have a form developed by NPOs and in the presence of all necessary details provided by the order of the Ministry of Transport No. 152. The object of taxation of the organization's profit is income, reduced by the amount of costs (Art. 247 of the Tax Code of the Russian Federation). Consequently, the costs of conducting statutory activities are not included in the costs associated with the entrepreneurial activity of the non-profit organization, and are not taken into account in the tax base when calculating income tax. True, a number of independent experts believe that general expenses are a non-profit organization can distribute between commercial and non-commercial activities in the order that clause 1 Article. 272 Tax Code. To share the total costs proportional to the proportion of relevant income in total amount The income received by the NGO must independently develop and approve in accounting policies for the purpose of taxation of the economically reasonable procedure for the distribution of general expenses between statutory and entrepreneurial activities.

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) Implementing services in the territory of the Russian Federation in the field of education for the non-commercial educational organizations of the 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 Tax Code of the Russian Federation, the object of taxation does not recognize the operation on the transfer of fixed assets, intangible assets and (or) other property to non-commercial organizations to implement the main statutory activities that are 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 by the 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.

With respect to the first two types of deductions, there is no restrictions in the Tax Code of the Russian Federation. Therefore, NGOs when implementing the CMR due to the target means of an object intended for the statutory activities, it has the right to pay the VAT to the budget, on the tax deduction on VAT on the work of the contractor, on the materials and services associated with construction. In relation to the third type of deductions, it should be noted that if the property is not intended to carry out tax operations, and if the value of property is not subject to inclusion (including through depreciation) when calculating the income tax on the profit of organizations, it is impossible to deduct. VAT, accrued from the cost of SMR for its own consumption, will be included in the initial value of the object under construction. From 01/01/09 by the Federal Law of 11/26/08 No. 224-FZ, changes in paragraph 5 of Art were introduced. 172 of the Tax Code of the Russian Federation and now the moment of determining the tax base for SMR for its own consumption coincides with the time with the emergence of the right to apply deductions across the CMR. This means that accrued VAT from the cost of the CMR on the results of the current quarter is made to deduct in the same quarter in the same amount. Of course, this rate does not apply to the Organization to use constructed real estate objects in non-taxable VAT operations, and therefore does not relate to non-commercial organizations that are built by targeted financing and use a constructed object in statutory activities. FTS of the Russian Federation in a letter from 11/26/08 No. Shs-6-3 / [Email Protected], I gave clarification on the use of deductions on VAT on real estate. FTS reports that the norms of Art. 171 of the Tax Code of the Russian Federation make it possible to take to deduct the tax amount submitted by the taxpayer by contractors, in full, regardless of the fact that the facilities under construction are intended for use in operations not subject to VAT. But after entering such objects, the provisions of this article of the Tax Code of the Russian Federation should be applied to operation and restore VAT in the amount of 1/10 taken earlier to deduct the relevant share. The share of non-taxable goods, works, services in the total share of shipped goods for the purposes of recovery of VAT is determined once a year as of December 31. The provisions of this letter and the norm of Art. 171 of the Tax Code of the Russian Federation apply to NPOs.

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 made by its own forces is attributed to an increase in the initial cost of the building, and VAT, paid on the invoice, obtained from contractors in the amount of 1600,000 rubles, was adopted to the 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 NGOs applying the general tax system, but also organizations that use USNs are not disposed of whether it is necessary to compile it, especially since they need to account for accounting of fixed assets and cash transactions. 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, General Director of Audit Expert LLC

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.

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.

The accounting policy of the organization 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 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).

In the formation of an accounting policy of the Organization at a specific direction of maintenance and organization of accounting, the choice of one method of several, permissible legislation and regulatory acts on accounting. If, on a specific issue, accounting methods have not been established in regulatory documents, then in the formation of accounting policies, the organization of the appropriate method is being developed, based on these and other accounting provisions.

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 ways of accrualing the depreciation of fixed assets, assessment of material reserves, incomplete production and finished products, recognition of profits from the sale 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.

Not considered a change in accounting policy, the establishment of a method for conducting accounting for the facts of economic activities, which are different from the merits earlier, or those who have arisen in the organization's activities.

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 federal Law The duty of inclusion in the accounting policy of the organization of an additional section concerning taxation, or the development and approval of a separate similar document is established.

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 which taxes pay a non-profit organization, as formed the tax base According to certain types of taxes, as well as from the document being 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.

Most often found in accounting literature, recommendations on the use of non-commercial organizations, the concept of accounting for the non-productive sphere, which consists of a sufficiently arbitrary company of the generally accepted methodology for reflection of operations on two accounts: 29 - "Services and farms" and 86 - "Targeted financing and arrivals. "

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.

The situation is also complicated by the tax authorities.

We draw your attention to the fact that such a system can be formed only by defining the conceptual basis of accounting, that is, the idea, an understanding of accounting goals, based on which accounting wiring will be formed.

The budgetary accounting system provides for several subaccounts to account for consumption of funds:

200 expenses on the estimate;
210 distribution costs;
220 Entrepreneurship costs.

The subaccount data in the budget bills of accounts are similar to the accounts of financial and economic activities of organizations Number 20 "Basic Production", 25 "Promotional Expenditures", 26 "General Expenditures" and 23 "Auxiliary Production".

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 establishment entrepreneurial activity is engaged.

Budget organizations are not engaged in entrepreneurial activities that have received funds in foreign currency, exchange differences in such operations are referred to accounting accounts for targeted financing (and positive increases income, and negative - perhaps).

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 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".

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.

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 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 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 of the International Standard can be extended to accounting for targets of non-profit 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.