Accounting policy of the Public Fund. Typical accounting policy of a non-profit organization. Methodology for compiling accounting policies of a non-profit organization

1. Order about accounting policy Non-commercial public organizations

   Financial statements, accounting → Order of the accounting policy of a non-profit public organization

   composition

2. Example accounting politicians for organizations With Usn

   Accounting Stocks, Accounting → An example of accounting policies for organization with USN

   Intangible assets "). 17. Tourist trips acquired for implementation, take into account on the off-balance account 004 as Commission goods. 18. When selling (vacation) of goods, their cost (in the context of one or another group) is written off at the cost of ...

3. Sample. Order about accounting policy For non-commercial organizations

   Announcement of accountability, accounting → Sample. Accounting Policy Order for non-profit organization

   E condition for using each form. - In Appendix 4, specify the name of the document, the date of submission to the accounting department. For example: + - + No. Name Division Document Presentation Document + - + - + - + - 1. "Accounting Tabel All no later than 25 minutes ...

4. Order by accounting policy

   Accounting reports, Accounting → Order of accounting policies

   MIT of fixed assets do not apply to fixed assets and are reflected in accounting and reporting in composition material- production reserves Assets worth not more than 40,000 rubles. p. 5 PBU 6/01 "Accounting is located ...

5. Sample. Order about accounting policy For a budget institution

   Announcement of accountability, accounting → Sample. Accounting Policy Order for Budget Institution

   E condition for using each form. - In Annex3, specify the name of documents, the date of their submission to the accounting department. For example: + - + No. Name Division Document Presentation Document + - + - + - + - 1. "Accounting Tabel All no later than 25 minutes ...

6. Sample order About acceptance accounting politicians at the enterprise

   Documents of office work enterprise → Sample order for accounting policies in the enterprise

   I, goods for children, food, other activities, products and works for which separate accounting is needed (for example, taxable income tax, added value and special for various rates that are not taxable by the specified taxes and ...

7. Order about accounting policy For accounting and tax purposes

   Accounting reports, Accounting → Accounting Policy Order for purposes accounting and taxation

   Maintenance and repair of common property and other expenses, relevant statutory activities. 6. Ensure to stop what- It is not from the types of activity. 7. HOA does not transmit and does not accept material valuable in pledge. 8. Accounting ...

8. Sample. Example order On the dismissal under paragraph 3 of Art. 33 kzot of the Russian Federation

   Labor contract, contract → Sample. An example of an order of the dismissal according to paragraph 3 of Art. 33 kzot of the Russian Federation

   example order On the dismissal under paragraph 3 of Art. 33 S.-Petersburg on May 27, 1995 order N 1. Kravchenko Sergey Nikolayevich - B ...

9. Sample. Example order Dismissal of claim 3 of Art. 33 kzot of the Russian Federation

   Labor contract, contract → Sample. An example of the order of dismissal according to claim 3 of Art. 33 kzot of the Russian Federation

   example order dismissal under paragraph 3 of Art. 33 mountains. Moscow March 27, 1996 order N 1. Morozov Hope Alekseevna - Goods ...

10. Sample. Example order On the dismissal under paragraph 7 of Art. 29 KZOT RF

    Labor contract, contract → Sample. An example of an order of the dismissal under paragraph 7 of Art. 29 KZOT RF

    example order On the dismissal under paragraph 7 of Art. 29 Kzot Moscow 05.01.96 order N 1. Mikhailova Viktor Stepanovich - drives ...

11. Example order About changing the standard schedule structure

    Documents of the company's office work → An example of an order to change the structure of a staffing schedule

    Municipal general educational institution "Secondary General School No." order 05.10.2013 № 121 / M. Mirsk about changing the structure of the staff schedule in connection with ...

12. Sample. Conditional example calculation of the amount of funds to be interpreted by credit organization For compulsory reserves, when using the right of in-minute reduction of standards for mandatory reserves ( order Central Bank of the Russian Federation of 30.03.96 No. 02-77)

    Announcement of accountability, accounting → Sample. Conditional example of calculating the amount of funds to be interpreted by a credit institution for compulsory reserves when using the right of an intraceptive reduction in the standards of mandatory reserves (Order of the Central Bank of the Russian Federation of 30.03.96 No. 02-77)

    appendix NO. 10 to the Regulation of March 30, 1996. 37 conditional example calculation of the amount of funds to be interpreted by credit organization In mandatory reserves when using the right of VN ...

13. Sample. Order Head of the enterprise about acceptance of a contract for a contract for example The chief accountant in the charter includes the following changes and additions: in paragraph 1.1. It is necessary to indicate who is the founder. For example: Moscow Society "Children of the Earth" is the city department of the All-Russian Society "Children of the Earth". Moscow society about ...

Non-profit organizations, like commercial firms, are obliged to form their accounting policies for the purposes of accounting and tax accounting.
Many factors have a significant impact on the formation of the accounting policy of any organization: the goals of its creation and organizational - legal form, the scale, structure, activity, the number of personnel, and so on.
Since typical accounting policies for all existing forms are not commercial organizations It is difficult to submit, then in this article we will consider accounting policies on the example of a horticultural non-commercial partnership.

First, we recall that from 01/01/2019 came into force the federal law From 29.07.2017 N 217-FZ "On the conduct of citizens of gardening and gardening for their own needs and on amending the individual legislation Russian Federation"(hereinafter - the law N 217-ФЗ), replaced by the Federal Law of April 15, 1998, N 66-FZ" On the Horticultural, Gardening and Dacha Non-Profit Associations of Citizens "(hereinafter - the law N 66-FZ).

For reference: the law N 217-FZ made appropriate changes and additions to a number of laws, including those fundamental, as the Land Code of the Russian Federation, the Water Code of the Russian Federation, the Housing Code of the Russian Federation, the City 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 the Law No. 217-FZ, the owners of the Garden land plots or garden land, as well as citizens wishing to acquire such sites in accordance with land laws, can create:
- Horticultural non-commercial partnerships;
- Gardening non-commercial partnerships.
Thus, in contrast to Article 4 of the Law of N 66-FZ, such forms of non-profit organizations (hereinafter - NPOs) are abolished (hereinafter - NPOs) as:
- Country non-commercial partnerships;
- Horticultural, garden or country consumer cooperatives;
- Horticultural, garden or country non-commercial partnerships.
That is, one of the tasks of the Law of the N 217-FZ can be considered to reduce the organizational forms of NGOs in this area to two main, taking into account the purpose of land.

According to Article 50 of the Civil Code of the Russian Federation, a non-profit organization is an organization that has no extraction of profit as the main goal of its activities and does not distribute the profits between the participants. A similar definition of NGOs is also contained in Article 2 of the Federal Law No. 7-FZ "On Non-Profit Organizations" (hereinafter - the law N 7-FZ). I agree with such a definition of NGOs and the Ministry of Finance of Russia in a letter dated 08.05.2019 N 03-11-11 / 33481.
Moreover, they can only be created 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:
consumer cooperatives that include including housing, housing and garage cooperatives, mutual insurance companies, credit cooperatives, rental funds, agricultural consumer cooperatives;
public organizations, including, including political parties and created as legal entities, trade unions (trade union organizations), public amateur bodies, territorial public self-government;
social movements;
associations (unions), which include, including non-commercial partnerships, self-regulatory organizations, associations of employers, association of trade unions, cooperatives and public organizations, Chambers of Commerce and Industry;
Association of property owners, which include, including partnerships of housing owners, horticultural or vegetable non-profit partnerships;

For reference: As already noted, from 01.01.2019, in connection with the amendments made by the Law of N 217-FZ, from the list of organizational and legal forms of NGOs excluded horticultural, garden and country consumer cooperatives and two forms of non-profit organizations were introduced - horticultural or Vegetable non-commercial partnerships.

Cossack societies entered in the state register of Cossack societies in the Russian Federation;
communities of the indigenous peoples of the Russian Federation;
funds to which include, including public and charitable funds;
institutions to which public institutions include (including state Academy sciences), municipal institutions and private (including public) institutions;
autonomous non-commercial organizations;
religious organizations;
public legal companies;
law chambers;
advocacy formations (who are legal entities);
state corporations;
notarial chambers.

The list of NPO forms is closed and is not subject to extended interpretation.
According to clause 3 of Article 4 of the Law of the N 217-FZ, a horticultural or garden non-profit partnership is a type of real estate owners.
Clause 1 of Article 123.12 of the Civil Code of the Russian Federation, it was determined that voluntary association of owners is recognized as a partnership of property owners of the property real Estate (premises in the building, including apartment house, or in several buildings, residential buildings, garden houses, garden or garden land, etc.), created by them for joint possession, use and the estate established by the law of disposition of property (things), by virtue of the law in their common property or in general use, as well as to achieve other purposes provided for by laws.

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 all the ways of conducting accounting applications applied in this organization should be reflected in it, according to which the legislation provides for 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.

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 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.

The expansion of the sphere of the activities of non-profit organizations has increased the number of accounting problems.

Questions arise about the distribution of costs, in the presence of entrepreneurial activities, accounting for exchange differences and others. All this leads to the fact that accountants are invented accounting schemes that are not confirmed in regulatory documents.

The situation is also complicated by the tax authorities.

Based on this, the speedingly generation of a holistic accounting system for non-commercial organizations covering all parties to their activities from the checkout operations to reporting is necessary.

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

Existing regulatory documents are not directly regulated by the use of a method or another on 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 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.

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".

"Accounting in budget and non-commercial organizations", 2013, N 8

The formation of an accounting policy of an economic entity is one of the main complex questions Accounting organizations, including non-commercial organizations (NPOs).

IN modern conditions Reform russian legislation there is sufficient and full regulatory frameworkdetermining the existence of NGOs, including the order of their registration, activities and liquidation. Nevertheless, the regulatory regulation of accounting NPOs is imperfect. This problem rises quite a long time. So, N.T. Labyntsev and L.V. Egorova wrote that all accounting provisions were developed only for commercial organizations and are practically absolutely not suitable for NPOs. According to the authors, this statement is not quite true.

Currently, the NGO accountant in the formation of accounting policies should be focused on the following documents:

• Federal Law of 06.12.2011 N 402-FZ "On Accounting" (hereinafter - the Law on Accounting);
• Regulations on accounting and accounting reporting in the Russian Federation (approved by the Order of the Ministry of Finance of Russia of 29.07.1998 N 34N);
• Regulation on accounting "Accounting Policy of the Organization" (PBU 1/2008) (approved by the order of the Ministry of Finance of Russia from 06.10.2008 N 106n);
• International Financial Reporting Standard (IAS) 8 "Accounting Policy, Changes in accounting estimates and mistakes "(approved by the order of the Ministry of Finance of Russia of 25.11.2011 N 160n).

It must be remembered that the provision for accounting and accounting reporting in the Russian Federation, PBU 1/2008 and IFRS (IAS) 8 are intended in more than To form accounting policies of commercial organizations.

In accordance with paragraph 1 of Art. 8 ACCOUNTING ACCOUNTING ACCOUNT A combination of ways to conduct an economic subject of accounting constitutes its accounting policies.

The Regulation on accounting and accounting reporting in the Russian Federation does not contain definitions of accounting policies, but its mention is present.

International Financial Reporting Standard (IAS) 8 interprets accounting policies as specific principles, fundamentals, agreements, rules and practices adopted by the enterprise to prepare and submit financial reporting.

According to paragraph 2 of PBU 1/2008, under the accounting policy of the Organization, it is understood by the combination of accounting methods:

• primary observation;
• value measurement;
• current grouping;
• the final generalization of the facts of economic activity.

In tab. 1 shows the analysis of the concept of "accounting policy of the organization" in regulatory documents, conducted by T.N. Druzhilovskaya and so-called KORSHUNA.

Table 1

Definition of the concept of "accounting policies" in Russian accounting standards

As noted by ts. Druzhilovskaya and so-called. Korshunova, the Regulation on accounting and accounting reporting in the Russian Federation includes a list of methods that should be approved when taking an accounting policy organization:

• accounting accounts plan containing the accounts applied in the organization necessary to conduct synthetic and analytical accounting;
• 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;
• methods for evaluating certain types of property and liabilities;
• the procedure for the inventory of property and obligations;
• procedure for control economic operations, as well as other solutions necessary for the organization of accounting.

The methods of accounting in PBU 1/2008 include ways:

• groupings and evaluation of factual facts;
• repayment of the value of assets;
• documentation management organizations;
• inventory;
• applying accounting accounts;
• organization of accounting registers;
• information processing.

Thus, in contrast to the law on accounting in PBU 1/2008, not only the definition of the concept of "accounting policies" through the concept of "accounting methods", but these methods themselves are disclosed. Comparing the list of accounting methods given to PBU 1/2008, which should be approved in the formation of accounting policies in accordance with the Regulation on accounting and accounting reporting in the Russian Federation, it is impossible not to recognize that these lists do not coincide. Assessing both list, it should be noted that neither the other does not cover all aspects of keeping accounting that should be included in accounting policies.

The International Financial Reporting Standard (IAS) 8 does not disclose the contents of the principles, the foundations, agreements, rules and practices to be reflected in the accounting policy. At the same time, paragraph 7 of IFRS (IAS) 8 regulates that "when a specific IFRS applies to the operation, a second event or condition, the accounting policy or its provisions applied to this article should be determined by applying this IFRS".

Thus, in the formation of an accounting policy of an economic entity, including NGOs, the person responsible for its formation should proceed from its professional judgment and vision of the foundations of non-commercial activities. So, according to the authors, the following statement N.T. Labyntseva and L.V. Yegorova: "The discovered accounting methods chosen by the accountant should meet the generally accepted rules and as accurately reflect the statutory and entrepreneurial activities of organizations, providing full, objective and reliable information about their activities."

Currently, in economic literature, various authors offer a large number of diverse options for drawing up policies. economic Subjects, Including NGOs. It is worth noting that there is still no single technique, so every economic entity is free to develop provisions included in the organization's accounting policies.

In addition, there is no unequivocal understanding of what accounting policies are for an economic entity. One regulatory document or a set of documents united under the general title "Accounting Policy of the Economic Subject", i.e. A combination of accounting standards internal for the economic entity of accounting standards? In our opinion, accounting policies are a combination of internal accounting standards, in which ways and accounting methods and accounting methods are considered in detail and substantiate.

However, applying the principle of economy to form accounting policies, it should be noted that for economic entities with small sizes (criteria for attributing economic entities to subjects with small sizes are not defined in this article, as it requires further research), the development of several regulatory documents may be unreasonable. Therefore, for this kind of subjects, accounting policies can be submitted solely by one document, as is done in the practice of most organizations, including NGOs. In the future, both for a single document and a complex of documents that determine the procedures for conducting accounting methods selected by NGOs will use the concept of "accounting policies".

The NPO accounting policy is approved by the order (order) of the head of the organization, while the following sections are approved:

• accounting accounts plan containing synthetic and analytical accounts necessary for accounting;
• forms of primary accounting documents, accounting registers, as well as documents for internal accounting reporting;
• 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 sequence of presenting these sections is established by the NGO independently based on the logical submission of the regulatory document (documents) and the professional opinion of the person responsible for drawing up accounting policies.

The sequence of drawing up the accounting policy is deserved, which is set out by N.T. Labintsev and L.V. Egorova who made an attempt to draw up their own methodology, based on the results of the work of other economists. This technique is given in Table. 2 (taking into account our author's processing in accordance with currently current legislative and regulatory documents).

table 2

Methodology for compiling accounting policies of a non-profit organization

The presented methodology fully reflects the specifics of the formation of the NPO accounting policy and can be successfully applied.

In the formation of accounting policies, NPOs must be borne in mind that certain accounting provisions may not be applied to accounting purposes. In tab. 3 shows the characteristics of the possibility of applying accounting provisions in NPO.

Table 3.

Characteristics of the application of accounting provisions in non-commercial organizations

Certain points of accounting provisions intended for commercial organizations in the event that the latter do not contradict the specifics of the non-profit sector, can be used in the NPO accounting policy and necessarily spelled out in it. In addition, the NPO accounting policy should contain a section that reflects the procedure for taking into account the facts of economic activity in part of entrepreneurial activities. At the same time, the principles of taking into account the facts of entrepreneurial activities of the NGO must comply with the requirements of accounting in the commercial sector of the economy. These requirements are formed by NGOs independently.

In our opinion, in addition to the specifics of NPO activities, the following factors are influenced by the choice and justification of accounting policies:

• organizational and legal form;
• species and extent of the organization's activities;
• development strategy (long-term prospects for the development of the organization, etc.);
• the level of material base and information support (availability and level of computer equipment and office equipment, software, databases, etc.);
• the scale of the management structure of the organization (as a whole) and accounting (in particular);
• the level of qualifications of the management of the organization, accounting and economic personnel.

For NPOs, the organization of separate accounting of expenses and income is of particular importance. Under separate accounting of income and expenses are a separate accounting for the formation of sources of financing current activities and the formation of income from the entrepreneurial activities of NGOs and expenses related to the implementation of entrepreneurial activities.

Accounting for target income and expenses belongs to the most controversial and difficult problems in accounting by NPOs. Many questions and disputes arise when reflected in accounting operations on the use of targeted funding facilities. Any provisions on the specified question are not developed. As noted in his article L.V. Gusarov, attempts to create standards for NPO have repeatedly taken. In this regard, it should be noted that it is possible to implement any recommendations for this section of accounting only in the NGO accounting policy, given the specifics of developing leading economists and scientists. This area (object) of accounting NGOs requires further elaboration.

To form a section of accounting for income and expenses on entrepreneurship, in our opinion, it is necessary to be guided by PBU 9/99 "Organization's revenues" and PBU 10/99 "organization expenses". A similar position adheres to L.V. Gusarova.

The competent separation of accounting in accounting policies will make it possible to form reliable information for both accounting (financial) reporting purposes and tax purposes.

Thus, accounting policies should be a set of principles, methods, methods, accounting techniques that may vary, reflecting the specifics of the specific NPO activity. The formation of the NGO accounting policy has its own specifics, since, along with the main non-commercial activity, it includes commercial (entrepreneurial, income business). All this follows competently, taking into account the principle of professional competence to disclose NPOs in accounting policies.

Bibliography

1. Gusarova L.V. Target financing and target arrival: accounting methodology // Accounting in budget and non-commercial organizations. 2011. N 20.
2. Druzhilovskaya T.Ya., Korshunova T.N. Conceptual basics formation of accounting policies in Russian and international standards // International Accounting. 2012. N 46.
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4. International Financial Reporting Standard (IAS) 8 "Accounting Policy, Changes in Accounting Estimates and Errors": Order of the Ministry of Finance of Russia of November 25, 2011 N 160n.
5. About accounting: Federal Law of 06.12.2012 N 402-FZ.
6. On approval of the accounting Regulation "Accounting Reporting of the Organization" (PBU 4/99): Order of the Ministry of Finance of Russia of 06.07.1999 N 43N.
7. On approval of the accounting situation "Organization's revenues" (PBU 9/99): Order of the Ministry of Finance of Russia of 06.05.1999 N 32N.
8. On approval of the accounting situation "Change of estimated values" (PBU 21/2008): Order of the Ministry of Finance of Russia from 06.10.2008 N 106n.
9. On approval of the Regulation on accounting "Information on related Parties" (PBU 11/2008): Order of the Ministry of Finance of Russia dated 29.04.2008 N 48n.
10. On approval of the Accounting Regulation "Information on participation in joint activities" (PBU 20/03): Order of the Ministry of Finance of Russia dated November 24, 2003 N 105n.
11. On approval of the Accounting Regulation "Information on Terminated Activities" (PBU 16/02): Order of the Ministry of Finance of Russia of 02.07.2002 N 66n.
12. On approval of the accounting Regulation "Information on segments" (PBU 12/2010): Order of the Ministry of Finance of Russia from 08.11.2010 N 143N.
13. On approval of the accounting situation "Correction of errors in accounting and reporting" (PBU 22/2010): Order of the Ministry of Finance of Russia from 28.06.2010 N 63N.
14. On approval of the accounting Regulation "Report on cash flow" (PBU 23/2011): Order of the Ministry of Finance of Russia of 02.02.2011 N 11N.
15. On approval of accounting regulations " Estimated obligations, subject obligations and conditional assets "(PBU 8/2010): Order of the Ministry of Finance of Russia dated December 13, 2010 N 167n.
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17. On approval of the accounting situation "Events after the reporting date" (PBU 7/98): Order of the Ministry of Finance of Russia dated November 25, 1998 N 56n.
18. On approval of the accounting situation "Accounting for assets and liabilities whose cost is expressed in foreign currency"(PBU 3/2006): Order of the Ministry of Finance of Russia dated November 27, 2006 N 154N.
19. On approval of the Regulation on accounting "Accounting for state aid" (PBU 13/2000): Order of the Ministry of Finance of Russia from 16.10.2000 N 92n.
20. On approval of the Regulation on accounting "Accounting for construction contracts" (PBU 2/2008): Order of the Ministry of Finance of Russia of October 24, 2008 N 116n.
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O.V.Kotlyachkov

accounting Department,

finance and audit

Izhevsk state

agricultural Academy

N.V.Kotlyachkova

departments of international

economic relations and rights

Udmurt State University

N.L. Denisova

Chief Accountant

Non-Profit Partnership

"Udmurt territorial

institute professional accountants"

"Dated 21.11.96 and in accordance with the Regulation on accounting" Accounting Policy of the Enterprise "PBU 1/2008 (approved by the Order of the Ministry of Finance of the Russian Federation dated 01.01.2001 No. № 000Н).

1.2. The NP Accounting Policy is the combination of accounting methods, the initial observation, value measurement, the current grouping and the final generalization of the facts of statutory activities.

1.3. ACCOUNTING AND REGULATIONS OF NP is distributed USN mode.

2. Organization of accounting in NP:

2.1. Responsibility for organizing accounting in NP and compliance with legislation in the implementation of economic operations is carried out by the Director-General.

2.2. Accounting is carried out by the chief accountant.

2.3. The timely provision of complete and reliable reporting is carried out by the chief accountant.

2.4. The chief accountant is appointed and dismissed by the Director General and is subject to him directly.

2.5. In the case of disagreements between the Director-General and the Chief Accountant for the implementation of individual business operations, documents on them may be taken to execute from a written order General Directorwhich is fully responsible for the consequences of the implementation of such operations.

3. The right to sign the primary accounting documents:

When changing financially responsible persons;

When identifying the facts of embezzlement, abuse or damage;

In the event of a disaster, fire or other emergencies;

When reorganizing or eliminating NP.

4.4 Inventory is carried out by a permanent inventory commission, its composition is determined by the order of the Director General.

5. Noticing of property and obligations of NP:

5.1 The assessment of the property and obligations of the NP is produced in sums, rounded to the whole ruble.

7.1. Low-value assets that meet the criteria of fixed assets, reflect in accounting and accounting reporting in accordance with the current legislation in the composition of material and industrial stocks;

7.2. The limit of the cost, in which low value assets are recognized as material and production reserves to establish worth not more than 20,000 rubles;

7.3. Changing the value of fixed assets in which they were taken to accounting, to produce without revaluing voluntarily;

7.4. Formation residual value fixed assets, when retired, produced on a separate subaccount account 01.

7.5. Under the facilities of fixed assets, depreciation is not charged in accordance with applicable law.

Generalization of information on wear amounts accrued to a linear way to produce with the use of off-balance account 010 "Depreciation of fixed assets".

Time useful use Determine based on the expected use of the object, its physical wear.

8. NP Reporting:

8.1. The reporting period is the period from January 1 to December 31 of the year.

8.2. NP reporting is approved in the procedure provided for by the Charter:

for annual reporting - within 90 days at the end of the year,

9.Norms for some expenses:

Daily 500 rubles. in a day;

Accommodation and rental premises for actual costs, but no more than 1,500 rubles. per day.

9.2. Implementation costs are manufactured according to the approved estimate of income and expenses.

10. Control for household operations:

10.1. The construction and operational control of economic operations is carried out by the Chief Accountant and the Director General.

10.2. Accounting and reporting NP is carried out in accordance with the legislation and the statute of NP.

10.3. Accounting Control and NP Reporting is carried out during the annual audit.

11. Incidental positions:

11.1. The change of this provision and their entry into force occur in accordance with the legislation.

11.2. Applications to this Regulation may be made by the orders of the Director-General.

11.3. Changes and additions to this position can also be made to eliminate errors and omissions.