Accounting policy of a non-profit organization sample. We make accounting policies of NGOs for tax purposes. Definition of the concept of "accounting policies" in Russian accounting standards

Accounting policy- the combination of methods of reference accounting. Accounting policy is formed and disclosed in accordance with PBU 1/98 "Accounting Policy of the Organization".

In the formation of accounting policies, the chief accountant of any organization should proceed from the fact that it should reflect all the ways of conducting accounting applicable in this organization (in our case - non-commercial), on which issues under which legislation provides several possible options Accounting or on which accounting methods at the regulatory level are not established at all. Approved (paragraph 5 of PBU 1/98):

Account plan containing synthetic and analytical accounts;

Forms of primary accounting documents for registration economic operationson which type forms, as well as forms of documents for internal accounting reporting;

The procedure for the inventory of assets and the obligations of the organization;

Methods for assessing assets and liabilities;

Rules of document management and technology processing technology;

Procedure for monitoring economic operations;

Other solutions necessary for the organization of accounting.

In regulatory documents, the distribution method is not fixed management expenses non-profit organization. The organization in the formation of its accounting policy should establish a method for the distribution of such expenses (paragraph 8 of PBU 1/98).

To disclose the essential provisions of their accounting policies are obliged to organizations that publish their accounting statements in whole or in part according to the legislation of the Russian Federation.

Significant recognizes accounting methods, without knowledge of the application of which interested users of financial statements is impossible to reliable assessment of the financial situation, movement money or financial results Organization activities (p. 11 PBU 1/98).

The essential ways of maintaining accounting include:

Methods of depreciation of fixed assets, intangible assets, other means of labor;

Methods for evaluation production reserves, goods, work in progress and finished products;

Ways to recognize profits from the sale of products, goods, works, services;

Other ways for specific accounting issues that are established by the relevant PBUs.

The definition of essential accounting methods in non-profit organizations has its own characteristics due to the specifics of them. legal status and the implementation of statutory activities.

Chart of accounting accounts of financial and economic activities of organizationsand the instructions for its use are approved by the Order of the Ministry of Finance of Russia of October 31, 2000 No. 94n. Based on this plan, each organization develops and approves in an annex to accounting policies. The work plan includes all synthetic accounts, subaccounts and analytical accounts used in the organization.

When developing a list of analytical accounts should be guided by the requirements for analytical accounting, enshrined in the instructions for applying accounts plan. In addition, accounts for accounting policies can be given to correspondence for accounts included in the work plan, as well as typical wiring On the reflection in accounting frequently conducted in a specific organization of operations.

For non-commercial organizations, the disclosure in the work plan of accounts 86 "Target Financing" is of great importance. Analytical accounting on this account is carried out:

In the context of the sources of their receipt (for example, you can open subaccount 86-1 "target financing by type of income", and to it analytical accounts);

By destination targets (for example, you can open the subaccount 86-2 "Sensing of target funding tools", and to it analytical accounts);

For analytical accounting The receipts of targeted financing (sources) in the work plan of accounts 86-1 "Target financing by type of arrival" can be opened by the following analytical accounts:

86-1.1 "Entrance fees";

86-1.2 "Membership Contributions";

86-1.3 "Putting contributions";

86-1.4 "Target contributions";

86-1.5 "Voluntary contributions";

86-1.6 "Revenues from entrepreneurial activity";

86-1.7 "Other arrivals".

For analytical accounting of the use of non-profit organizations in the work plan of accounts, it is possible to open 86-2 "Sensing of targeted funding funds" the following analytical accounts:

86-2.1 "Expenses for target events";

86-2.2 "Expenses for the content of the management apparatus";

86-2.3 "Expenses for the acquisition of fixed assets, materials";

86-2.4 "Other expenses".

To account for the depreciation of fixed assets of non-profit organizations, which are necessary for maintaining major statutory activities, an off-balance sheet account 010 "Depreciation of fixed assets" is used. Account 02 "Depreciation of fixed assets" - in relation to fixed assets used in the entrepreneurial activities of non-profit organizations. An example of a working plan of accounts of non-profit organizations is presented in Table 3.2.

Table 3.2.

Work Plan for Organization

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

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

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

2. Organization of accounting in NP:

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

2.2. Accounting is carried out Chief Accountant.

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

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

2.5. In the case of disagreements between the Director-General and the Chief Accountant for the implementation of individual 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 cost limit within which low-value assets recognized by material and production reserves to establish no more than 20,000 rubles;

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

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

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

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

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

8. NP Reporting:

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

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

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

9.Norms for some expenses:

Daily 500 rubles. in a day;

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

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

10. Control for household operations:

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

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

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

11. Incidental positions:

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

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

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

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

When forming accounting politicians Accountant public Organizations should be proceeding from the fact that it must first be reflected in all the ways of conducting accounting applications applied in this organization, on those issues under which legislation provides several possible accounting options or on which accounting methods at the regulatory level at all Not installed.

Accounting politics Businesses are the main internal documentwhich regulates the procedure for accounting and reporting in public Organization.

Public organizations should remember that accounting politics It should be presented as a document that allows you to reduce the tax and accounting burden of today.

Accounting politics public association Forming B.
accordance with PBU 1/98. PBU 1/98 defines the basic principles of formation and disclosure accounting Policies of the organization.

According to Article 6 Federal Law On November 21, 1996 No. 129-FZ "On Accounting" accounting politics Developed by the chief accountant (accountant) and is approved by order or order of the leader public association.

At the same time it is approved:

• work plan for accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;
• forms primary accounting documents applied to design facts of economic activities, on which the typical form of primary forms are not provided accounting documents, as well as forms of documents for internal accounting;
• the procedure for the inventory of assets and the obligations of the organization;
• methods for assessing assets and liabilities;
• document Rules and Processing Technology accounting information;
• procedure for monitoring economic operations;
• other solutions necessary for the organization of accounting.

Accounting politics Organizations should provide:

• completeness of reflection in accounting of all factors of economic activity;
• timely reflection of the facts of economic activities in accounting and accounting reporting;
• great willingness to recognize in accounting expenses and liabilities than possible income and assets, not allowing the creation of hidden reserves;
• reflection in the accounting of factors of economic activities, proceeding not so much of their legal form, how much of economic content facts and conditions of management;
• identity of these analytical accounting by turnover and account balances synthetic accounting on the last calendar day of each month;
• rational Accounting, based on the conditions of economic activities and the value of the Organization (requirement of rationality).

When forming accounting politicians Organizations on a specific direction of maintaining and organization of accounting are the choice of one method of several permissible legislation and regulatory acts Accounting. If on a specific issue in regulatory documents not established accounting methods, then when forming accounting politicians The organization of the appropriate method is being developed, based on the present and other accounting provisions.

Accounting Methods Selected Organization in the formation accounting politicians, Apply from January 1 of the year following the year of approval of the relevant organizational and administrative document. At the same time, they apply to all branches, representative offices and other divisions of the organization (including allocated to a separate balance), regardless of their location.

To the ways of conducting accounting adopted during the formation accounting politiciansThe methods of accrual of 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 are made.

The change accounting politicians Organizations can be made in cases:

• changes in the legislation of the Russian Federation or regulatory acts on accounting;
• development of new ways to conduct accounting. Application of a new way of conducting accounting involves a more reliable representation of the facts of economic activities in the accounting and reporting of the organization or less labor intensity accounting process without reducing the degree of reliability of information;
• significant change conditions of activity. A significant change in the conditions of the organization can be associated with reorganization, a change in activities and the like.

Not considered a change accounting politicians The establishment of a method for conducting accounting of the facts of economic activity, which are different in essence of the facts that had previously, or those who have arisen in the activities of the organization.

The change accounting politicians It must be reasonable and is issued by the order (order) of the head.

Development of the order of PO accounting policy should be carried out taking into account the specifics of each activity public association.

When forming accounting politicians Organizations in the CCC in a regular area (the issue) of the maintenance and organization of accounting, the choice of one of several disposals allowed by legislative regulations included in the system regulatory regulation Accounting accounting in the Russian Federation. If the specified system does not make sure the way of conducting accounting on a specific issue, the organization has the right to independently develop ACTIVITIONAL ACCOUNTING ACCOUNTING accounting policy.

Since the introduction of part of the second Tax Code of the Russian Federation, all organizations that are taxpayers are obliged to further develop accounting policy For tax purposes.

Article 313 of the Tax Code of the Russian Federation found that the system tax accounting It is organized by the taxpayer independently on the basis of the principle of the sequence of the norms and rules of tax accounting, and the procedure for conducting tax accounting is established by the taxpayer in accounting policy For tax purposes.

Thus, at the level of the Federal Law, the duty of inclusion in accounting policy Organizations of an additional section related to taxation, or developing and approving a separate similar document.

Accounting politics For the purposes of tax accounting, it should be formed on the basis of the requirements of the Tax Code of the Russian Federation, in accordance with which tax accounting data should reflect:

The procedure for the formation of the amount of income and expenses;

The procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period;

The amount of expenses (losses) to be attributed to expenses in the following tax periods;

The procedure for the formation of the amounts of the created reserves;

The amount of debt for calculations with a budget for income tax.

Forms primary accounting Documents and analytical tax accounting registers.

Development accounting politicians For tax purposes, it should be based on what taxes pay a non-profit organization, how the tax base is being formed on certain types of taxes, as well as from the organization adopted in the organization.

Public association obliged to disclose B. accounting Litics Favorites in the formation accounting politicians Methods for conducting accounting and tax accounting that significantly affect the assessment and decision-making of accounting users.

The creation of non-profit organizations in their modern understanding began in the late 80s of the early 1990s.

Civil Code of the Russian Federation has determined the general rules of activity of non-profit organizations and some of their forms.

The laws on non-profit and charitable organizations have expanded the types of their organization and developed the principles of their activities.

Appearance new form The organizations have become taken into account in tax legislation.

Negative differences:

Debit 86/1 "target financing / statutory activities"

Credit 52 "Currency Account";

2. For non-profit organizations engaged in entrepreneurial activities:

- Positive differences:

Debit 52 "Currency Account"

Credit 91 "Other income and expenses";

Negative differences:

Debit 91 "Other income and expenses"

Credit 52 "Currency Account".

The proposed accounting schemes are only built on the basis of budget system Accounts and are not their exact copy.

Instructions for accounting in budget institutions, in our opinion, as a base for developing a methodology for reflection of operations in non-profit organizations is quite suitable. Of course, significant refinement will be needed from the point of view of the characteristics of non-profit organizations, the forms of their organization and goals of activity.

At the same time, the most important part will develop a methodology for reflecting operations on account 86 "target financing".

Accounting for target funding

In accordance with Article 26 of the Law on Non-Profit Organizations, the source of financing the property of a non-profit organization may be:

• regular and lump-sum income from founders (participants, members);
• voluntary property contributions and donations;
• revenue from the sale of goods, works, services;
• dividends (income, interest), obtained on shares, bonds, others securities and deposits;
• revenues derived from the property of a non-profit organization;
• others not prohibited admission law.

To account for incoming funds, accounting accounts plan provides for 86 "targeted financing and receipts".

Consumption of target earnings should be carried out in accordance with the objectives and objectives of the non-profit organization.

The main question that does not have a definite solution today: this is the choice of the method of reflecting operations on account 86 "target financing" - a cash method or method of accrual.

An extensive practice of applying non-profit organizations of a classic account 86 "Target financing" combines two ways:

Cash method for accounting for cash receipts,

Combining methods when spending funds. So cash spending are written off in fact, and the costs of wages The method of accrual.

Acting regulatory documents It is not directly regulated by the use of a method or another in relation to the formation of account 86 "targeted financing". In the comments or instructions, the formulations of "received funds" are used, that is, indirectly provides for the application of the cash registering method.

If you turn to international PracticeThe international standards provide the highest possible use of the accrual method for reflecting operations on account accounts.

As an example, you can bring international standard financial statements IFRS 20 regarding the accounting of government subsidies.

The standard provides for two approaches to reflect revenues:

If the receipt does not provide for expenses (as a rule, these subsidies in the form of an asset), a cash method can be applied to them (for example, a non-commercial organization transmitted a bus, such an operation is reflected in accounting after the commission);

If the receipt provides expenses or coverage of expenditure already generated (as a rule, these are subsidies in the form of cash), then the principle of accrual should be applied.

However, this method can only be applied in the case of:

• if there is a reasonable confidence of obtaining such subsidies;
• if the organization meets the conditions for issuing such subsidies.

These provisions international Standard 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.

Non-profit organizations, like commercial firms, are obliged to form their accounting policies for accounting and tax accounting purposes.
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 standard accounting policies are difficult for all existing forms of non-profit organizations, then in this article we will consider accounting policies on the example of a horticultural non-commercial partnership.

Initially, we recall that from 01/01/2019 the Federal Law of July 29, 2017 G. N 217-FZ came into force on the conduct of citizens of gardening and gardening for their own needs and about making changes to individual legislative acts Of the Russian Federation "(hereinafter - the Law of N 217-FZ), replaced by the Federal Law of 15.04.1998 G. N 66-FZ" On the Horticultural, Gardening and Dacha Non-Commercial 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 are related to state institutions (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 common 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 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 that 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 after the other there are questions of accounting for the paid value-added tax, acquisition and depreciation of fixed assets, formation and consumption of targets.

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

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

The situation is also complicated by the tax authorities.

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

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

The proposed concept is that by accepting the system budget accounting, 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), to 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 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 get 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 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.

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 apply to international practice, international standards provide the highest possible use of the accrual method for reflecting operations on account accounts.

As an example, the International IFRS Financial Reporting Standard can be brought regarding the accounting of government subsidies.

The standard provides for two approaches to reflect revenues:

If the receipt does not provide for expenses (as a rule, these subsidies in the form of an asset), a cash method can be applied to them (for example, a non-commercial organization transmitted a bus, such an operation is reflected in accounting after the commission);

If the receipt provides expenses or coverage of expenditure already generated (as a rule, these are subsidies in the form of cash), then the principle of accrual should be applied.

However, this method can only be applied in the case of:

If there is a reasonable confidence of obtaining such subsidies;

If the organization meets the conditions for issuing such subsidies.

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".