Fundamentals of the formation of accounting policies of non-profit organizations. Standard accounting policy of a non-profit organization Accounting policy of a non-profit organization for a year sample

"Accounting in budgetary and non-profit organizations", 2013, N 8

The formation of the accounting policy of an economic entity is one of the main complex issues of the organization accounting, including for non-profit organizations (NPO).

In modern conditions of reforming Russian legislation, there is a sufficient and full-fledged regulatory framework that determines the existence of NPOs, including the procedure for their registration, activity and liquidation. However, the statutory regulation of NPO accounting is imperfect. This problem has been raised for a long time. So, N.T. Labyntsev and L.V. Egorova wrote that all accounting regulations were developed only for commercial organizations and are almost completely unsuitable for NPOs. According to the authors, this statement is not entirely true.

At present, an NPO accountant, when forming an accounting policy, should be guided by the following documents:

• Federal Law of 06.12.2011 N 402-FZ "On Accounting" (hereinafter - the Law on Accounting);
• Regulations on accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n);
• Accounting Regulations " Accounting policy organizations "(PBU 1/2008) (approved by the Order of the Ministry of Finance of Russia dated 06.10.2008 N 106n);
• International standard financial statements(IAS) 8 "Accounting policy, changes in accounting estimates and errors" (approved by Order of the Ministry of Finance of Russia dated November 25, 2011 N 160n).

It should be remembered that the Regulation on accounting and reporting in the Russian Federation, PBU 1/2008 and IAS 8 are intended to a greater extent for the formation of the accounting policy of commercial organizations.

In accordance with paragraph 1 of Art. 8 of the Law on Accounting, a set of methods for conducting accounting by an economic entity constitutes its accounting policy.

The Regulation on accounting and financial reporting in the Russian Federation does not contain a definition of accounting policy, but there is a mention of it.

International Financial Reporting Standard (IAS) 8 interprets accounting policies as specific principles, frameworks, agreements, rules and practices adopted by an enterprise for the preparation and presentation of financial statements.

According to clause 2 of PBU 1/2008, the accounting policy of an organization is understood as a set of accounting methods adopted by it:

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

Table 1 presents the analysis of the concept of "accounting policy of the organization" in regulatory documents, carried out by T.Yu. Druzhilovskaya and T.N. Korshunova.

Table 1

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

As T.Yu. Druzhilovskaya and T.N. Korshunov, the Regulation on accounting and financial reporting in the Russian Federation includes a list of methods that must be approved when the organization adopts an accounting policy:

• a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;
• forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
• methods for assessing certain types of property and liabilities;
• the procedure for taking an inventory of property and liabilities;
• the procedure for monitoring business operations, as well as other decisions necessary for organizing accounting.

The methods of accounting in PBU 1/2008 include:

• grouping and assessing the facts of economic activity;
• repayment of the value of assets;
• organization of document flow;
• inventory;
• application of accounting accounts;
• organization of accounting registers;
• information processing.

Thus, unlike the Law on Accounting, PBU 1/2008 not only defines the concept of "accounting policy" through the concept of "accounting methods", but also discloses these methods themselves. Comparing the list of accounting methods given in PBU 1/2008 with the list that must be approved when forming an accounting policy in accordance with the Regulation on accounting and accounting in the Russian Federation, it must be admitted that these lists do not coincide. Evaluating both lists, it should be noted that neither one nor the other covers all aspects of accounting that should be included in an accounting policy.

International Financial Reporting Standard (IAS) 8 does not disclose the content of principles, frameworks, agreements, rules and practices that should be reflected in accounting policies. However, paragraph 7 of IAS 8 stipulates that “when a particular IFRS is applied to a transaction, other event or condition, the accounting policy or its provisions applicable to that item shall be determined by applying this IFRS”.

Thus, when forming the accounting policy of an economic entity, including an NCO, the person responsible for its formation must proceed from his professional judgment and vision of the foundations of non-commercial activity. So, according to the authors, the following statement by N.T. Labyntsev and L.V. Egorova: "Selected by the accountant non-profit organization accounting methods must comply with generally accepted rules and reflect the statutory and entrepreneurial activities of organizations as accurately as possible, providing complete, objective and reliable information about their activities. "

Currently, in the economic literature, various authors offer a large number of different options for drawing up accounting policies. economic actors, including NGOs. It is worth noting that there is still no single methodology, therefore, each economic entity is free to independently develop provisions that are included in the accounting policy of the organization.

In addition, there is no unambiguous understanding of what an accounting policy is for an economic entity. One normative legal document or a set of documents, united under the general name "accounting policy of an economic entity", i.e. a set of accounting standards internal for an economic entity? In our opinion, accounting policy is a set of internal accounting standards, in which the methods and methods of accounting are considered and substantiated in detail.

However, applying the principle of parsimony for the formation of accounting policies, it should be noted that for economic entities of small size (the criteria for classifying economic entities as subjects of small size are not defined in this article, since this requires further research), the development of several regulatory documents may be unreasonable. Therefore, for such entities, the accounting policy can be represented exclusively by one document, as is done in the practice of most organizations, including NPOs. In the future, both for one document and for a set of documents defining accounting methods chosen by NPOs, we will use the concept of "accounting policy".

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

• working chart of accounts of accounting, 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 taking an inventory of the assets and liabilities of the organization;
• methods of assessing assets and liabilities;
• document flow rules and accounting information processing technology;
• the procedure for monitoring business operations;
• other solutions required for the organization of accounting.

The sequence of presentation of these sections is established by the NCO independently based on the logical presentation of the regulatory document (documents) and the professional opinion of the person responsible for drawing up the accounting policy.

Noteworthy is the sequence of drawing up the accounting policy, which is set out by N.T. Labyntsev and L.V. Egorova, who attempted to compose their own methodology, based on the results of the work of other economists. This technique is shown in table. 2 (taking into account our copyright processing in accordance with the currently applicable laws and regulations).

table 2

Methodology for drawing up the accounting policy of a non-profit organization

The presented methodology quite fully reflects the specifics of the formation of the accounting policy of NPOs and can be successfully applied by them.

When forming the accounting policy of NPOs, it is necessary to take into account that certain provisions on accounting may not be applied for accounting purposes. Table 3 presents a characteristic of the possibility of applying accounting provisions in NPOs.

Table 3

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

Certain clauses of the accounting regulations intended for commercial organizations, if the latter do not contradict the specifics of the activities of the non-profit sector, can be used in the accounting policy of the NPO and must be written in it. In addition, the accounting policy of NPOs should contain a section that reflects the procedure for accounting for the facts of economic activity in terms of entrepreneurial activity. At the same time, the principles of accounting for the facts of entrepreneurial activity of NPOs must comply with the requirements for accounting in the commercial sector of the economy. These requirements are formed by the NPO independently.

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

• organizational and legal form;
• types and scope 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 technology and office equipment, software, databases, etc.);
• the scale of the management structure of the organization (in general) and accounting (in particular);
• the level of qualifications of the organization's management, accounting and economic personnel.

The organization of separate accounting of expenses and incomes is of particular importance for NPOs. Separate accounting of income and expenses means separate accounting for the formation of sources of financing for current activities and the formation of income from entrepreneurial activities of NPOs and expenses associated with their entrepreneurial activities.

Accounting for targeted income and expenses is one of the most controversial and complex problems in the accounting of NPOs. Many questions and disputes arise in the course of accounting for transactions involving the use of targeted financing. No provisions on this issue have been developed. As L.V. Gusarov, there have been several attempts to create standards for NGOs. In this regard, it should be noted that it is possible to implement any recommendations of this accounting area only in the accounting policy of NPOs, taking into account the specifics of the developments of leading economists and scientists. This area (object) of NPO accounting requires further elaboration.

For the formation of the section for accounting for income and expenses on entrepreneurial activity, in our opinion, it is necessary to be guided by PBU 9/99 "Income of the organization" and PBU 10/99 "Expenses of the organization". L.V. adheres to a similar position. Gusarov.

Competent separation of accounting in accounting policy will allow the formation of reliable information both for the purposes of drawing up accounting (financial) statements, and for tax purposes.

Thus, the accounting policy for NPOs should be a set of principles, methods, methods, accounting techniques, which may vary, reflecting the specifics of the activities of a particular NPO. The formation of the accounting policy of NPOs has its own specifics, since, along with the main non-commercial activities, it also includes commercial (entrepreneurial, income-generating activities). All this should be correctly disclosed, taking into account the principle of professional competence, in the accounting policy of the NPO.

Bibliography

1. Gusarova L.V. Targeted financing and targeted receipts: accounting methodology // Accounting in budgetary and non-profit organizations. 2011. N 20.
2. Druzhilovskaya T.Yu., Korshunova T.N. Conceptual foundations for the formation of accounting policies in the systems of Russian and international standards // International accounting. 2012. N 46.
3. Labyntsev N.T., Egorova L.V. Problems of accounting policy formation for non-commercial organizations // Accounting in budgetary and non-commercial organizations. 2007. N 7.
4. International Financial Reporting Standard (IAS) 8 "Accounting Policy, Changes in Accounting Estimates and Errors": Order of the Ministry of Finance of Russia dated November 25, 2011 N 160n.
5. On accounting: Federal Law dated 06.12.2012 N 402-FZ.
6. On the approval of the Regulation on accounting "Financial statements of the organization" (PBU 4/99): Order of the Ministry of Finance of Russia dated 06.07.1999 N 43n.
7. On the approval of the Regulation on accounting "Income of the organization" (PBU 9/99): Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n.
8. On approval of the Accounting Regulations "Change in Estimated Values" (PBU 21/2008): Order of the Ministry of Finance of Russia dated 06.10.2008 N 106n.
9. On approval of the Accounting Regulations "Information on Related Parties" (PBU 11/2008): Order of the Ministry of Finance of Russia dated April 29, 2008 N 48n.
10. On the approval of the Accounting Regulations "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 Regulations "Information on discontinued operations" (PBU 16/02): Order of the Ministry of Finance of Russia dated 02.07.2002 N 66n.
12. On approval of the Accounting Regulations "Information by Segment" (PBU 12/2010): Order of the Ministry of Finance of Russia dated 08.11.2010 N 143n.
13. On the approval of the Accounting Regulations "Correction of errors in accounting and reporting" (PBU 22/2010): Order of the Ministry of Finance of Russia dated June 28, 2010 N 63n.
14. On approval of the Accounting Regulations "Statement of Cash Flows" (PBU 23/2011): Order of the Ministry of Finance of Russia dated 02.02.2011 N 11n.
15. On approval of the Accounting Regulations " Estimated liabilities, contingent liabilities and contingent assets "(PBU 8/2010): Order of the Ministry of Finance of Russia dated 13.12.2010 N 167n.
16. On the approval of the Accounting Regulations "Organization Expenses" (PBU 10/99): Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n.
17. On approval of the Accounting Regulations "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 Regulations "Accounting for assets and liabilities, the value of which is expressed in foreign currency"(PBU 3/2006): Order of the Ministry of Finance of Russia dated November 27, 2006 N 154n.
19. On the approval of the Accounting Regulations "Accounting for State Aid" (PBU 13/2000): Order of the Ministry of Finance of Russia dated 10.16.2000 N 92n.
20. On the approval of the Regulation on accounting "Accounting for construction contracts" (PBU 2/2008): Order of the Ministry of Finance of Russia dated 24.10.2008 N 116n.
21. On the approval of the Accounting Regulations "Accounting for the Development of Natural Resources" (PBU 24/2011): Order of the Ministry of Finance of Russia dated 06.10.2011 N 125n.
22. On the approval of the Accounting Regulations "Accounting for Inventories" (PBU 5/01): Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n.
23. On approval of the Accounting Regulations "Accounting for Intangible Assets" (PBU 14/2007): Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n.
24. On approval of the Accounting Regulations "Accounting for Fixed Assets" (PBU 6/01): Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n.
25. On the approval of the Accounting Regulations "Accounting for calculations of corporate income tax" (PBU 18/02): Order of the Ministry of Finance of Russia of November 19, 2002 N 114n.
26. On approval of the Accounting Regulations "Accounting for expenses for research, development and technological work"(PBU 17/02): Order of the Ministry of Finance of Russia dated November 19, 2002 N 115n.
27. On the approval of the Accounting Regulations "Accounting for Loans and Expenses" (PBU 15/2008): Order of the Ministry of Finance of Russia dated 06.10.2008 N 107n.
28. On the approval of the Regulation on accounting "Accounting for financial investments" (PBU 19/02): Order of the Ministry of Finance of Russia dated 10.12.2002 N 126n.
29. On the approval of accounting regulations: Order of the Ministry of Finance of Russia dated 06.10.2008 N 106n.
30. On the approval of the Regulation on accounting and financial reporting in the Russian Federation: Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.
31. Trushitsyna A.Yu. Formation, change and disclosure of accounting policies // Accounting in budgetary and non-profit organizations. 2012. N 7.

O. V. Kotlyachkov

Department of Accounting,

finance and audit

Izhevsk State

agricultural Academy

N.V. Kotlyachkova

department of international

economic relations and law

Udmurt State University

N.L. Denisova

Chief Accountant

Non-profit partnership

"Udmurt territorial

Institute of Professional Accountants "

Among the chief accountants of non-profit organizations (NPOs) there is an opinion that they may not draw up an order on accounting policies. But Art. 6 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting" requires that an organization, regardless of its organizational and legal form, have an accounting policy approved by its head. This requirement is a prerequisite for the activities of any organization, including non-profit. Accounting in NPOs Non-profit organizations are created in the form of public or religious organizations, non-profit partnerships, charitable associations and foundations to achieve social, charitable, cultural, educational, scientific and other goals aimed at achieving public goods. For any non-profit organization, an accounting policy is an administrative document, without which it is impossible to build and maintain an accounting system. The general rule of law requires that the accounting policy be drawn up in accordance with the provisions of PBU 1 / "Accounting policy of the organization", approved. By order of the Ministry of Finance of the Russian Federation dated 06.10.08 No. 106n. First of all, this document defines the accounting of commercial activities, but the regulatory document, more or less clearly regulating the procedure for the formation of accounting policies for the purposes of organizing accounting in non-profit organizations, in the absence of commercial activities, currently, unfortunately, does not exist. In this regard, various unresolved issues of NPOs will have to be resolved independently, for this the decisions made are recorded in the accounting policy. Arbitration courts, when resolving controversial issues, take into account the choice made by the NPO in the order on accounting policy. In accordance with paragraphs 1 and 2 of Art. 6 of the Federal Law "On Accounting", the head of the organization is responsible for the organization of accounting and compliance with the legislation when performing business operations. It is he who determines the system of organizing accounting. The accounting policy of the organization is formed by the chief accountant or another person who, in accordance with the legislation of the Russian Federation, is entrusted with maintaining the accounting of the organization, and is approved by the head of the organization. Of course, when forming an accounting policy, one must proceed from the fact that:

• the organization will continue its activities in the foreseeable future and it has no intentions and the need to liquidate or materially reduce its activities and, therefore, the obligations will be extinguished in the prescribed manner (going concern assumption);


• the accounting policy adopted by the organization is applied consistently from one reporting year to another (assumption of the sequence of application of accounting policies);


• the facts of the organization's economic activities refer to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts (the assumption of the temporal certainty of the facts of economic activity).

• completeness of reflection in accounting of all facts of economic activity (completeness requirement);


• timely reflection of the facts of economic activity in accounting and financial statements (timeliness requirement);


• the identity of the analytical accounting data with the turnover and balances of synthetic accounting accounts on the last calendar day of each month (consistency requirement);


• rational accounting, based on the conditions of management and the size of the organization (requirement of rationality).

• reflect in the accounting policy only those legal norms according to which the organization is given a choice from two or more options; it is not necessary to rewrite quotations from the PBU or the Tax Code of the Russian Federation, if the choice of an option is not provided for by law;


• not to make a choice in the accounting policy from the accounting options, if the organization does not intend to carry out such financial and business operations, since it can be supplemented if such operations appear;


• it is possible not to draw up an accounting policy for 2010 if the accounting policy in force in 2009 suits the organization completely;


• not to copy the accounting policy of another non-profit organization, since it is necessary to take into account the peculiarities of conducting activities in your own non-profit organization, which almost never completely coincides with another organization;


• when forming a section on document flow, prescribe the positions of the responsible persons, and not their names, since it will be impossible to change the accounting policy during the year on such grounds as promotion or dismissal of an employee;


• it is possible not to submit an accounting policy to the tax authorities without a written request to the address of this organization, since the current legislation does not oblige this;


• there is no need to develop a separate procedure for separate subdivisions of NPOs, since the accounting policy is applied by the entire organization - by the head and separate subdivisions (clause 9 of PBU 1/2008).

Accounting policies for accounting

• a working chart of accounts of accounting, containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of the timeliness and completeness of accounting and reporting;


• forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;


• the procedure for conducting an inventory and methods for assessing types of property and liabilities;


• document flow rules and accounting information processing technology;


• the order of control over business operations;


• other solutions required for the organization of accounting.

• changes in the legislation of the Russian Federation;


• development by the organization of new methods of accounting;


• a significant change in the conditions of management, which include reorganization, change in the type of activity of the organization, etc.

• financial security, in the form of a subsidy for reimbursement regulatory costs organizations, when providing them with social services in accordance with the instructions of the founder;


• voluntary property contributions and donations received from various foundations, legal entities and individuals;


• grants;


• other sources of targeted income not prohibited by law.

1. NPO has the right to own this object;


2. the object is intended for use in statutory activities aimed at achieving the goals of creating a given NPO or for its management needs;


3. the object is intended to be used for a long time, i.e. a term exceeding 12 months or a normal operating cycle if it exceeds 12 months;


4. the organization does not imply the subsequent resale of this object.

Tax accounting policy

Income tax

• membership fees, their size and frequency of payment must be provided for by the charter of the organization. They can be aimed at maintaining the management apparatus, but not at providing services for the benefit of individual members of the organization;


• in accordance with Art. 582 of the Civil Code of the Russian Federation, donations can only be made to citizens, medical educational, educational, scientific institutions, foundations, museums, public and religious organizations, the state and municipalities. Associations, unions, non-profit partnerships, bar associations, autonomous non-profit organizations, trade union organizations not listed in this article are not eligible to receive donations.

Value added tax

• presented to the taxpayer by contractors in the course of capital construction;


• presented to the taxpayer for goods, works, services purchased by him for the performance of construction and installation works;


• calculated by the taxpayer independently from the cost of construction and installation works performed for their own consumption.

Example

Non-profit organization in 2009 put into operation office building that is used in activities that are not subject to VAT. The building was built on its own with the involvement of contractors... VAT on the cost of construction and installation works carried out in-house was attributed to the increase in the initial cost of the building, and VAT paid on invoices received from contractors in the amount of RUB 1,600,000 was taken as a tax deduction. In 2009, the NPO had a VAT-taxable operation - the sale of property in the amount of 472,000 rubles. including VAT - 72,000 rubles. The amount of earmarked receipts for the year amounted to 24,000,000 rubles. The share of non-taxable income in the total amount of income will be 0.9836 (24,000,000: 24,400,000 rubles). One tenth of the VAT deducted for contract work will amount to 160,000 rubles. (1,600,000 rubles: 10). Let's determine the amount of VAT to be restored on 31.12.09. It will be equal to 157,376 rubles. (160,000 rubles x 0.9836). Thus, the organization within 10 years will recover VAT that was previously accepted for deduction. The only question that remains unclear is the legality of extending this rule to NPOs, since they do not charge depreciation on real estate objects, since they do not use them in income-generating activities. The problem is, in accordance with paragraph 2 of Art. 259 of the Tax Code of the Russian Federation, VAT recovery on real estate objects is carried out starting from the moment of depreciation on this object. There is no direct instruction on the procedure for recovering VAT on real estate in relation to NPOs in the Tax Code of the Russian Federation. In addition, the amount of tax recoverable is included in other expenses. And if the NPO has no other income, the loss will increase.

Non-profit organizations: accounting features and accounting policies

Non-profit organizations: accounting and accounting policy

Cherkasova Galina Vladimirovna,

Candidate of Economic Sciences, Associate Professor

WITH [email protected]

Zaikina Oksana Petrovna

Candidate of Economic Sciences, Associate Professor

FSBEI HE Orenburg State Agrarian University

[email protected]

Annotation. The results of the study of the peculiarities of the organization of accounting in non-profit organizations are presented. Recommended elements of the accounting policy of non-profit organizations for the purposes of accounting and tax accounting have been developed.

Keywords.Accountingnon-profit organization in the implementation of statutory and entrepreneurial activities, elements of accounting policya non-profit organization for accounting and tax purposes.

Abstract.Presents the results of studying the peculiarities of accounting in non-profit organizations. Developed the recommended elements of the accounting policy of non-profit organizations for the purposes of accounting and taxation.

Keywords.Accounting non-profit organization in the exercise of statutory and business, the accounting policies of the nonprofit organization for the purposes of accounting and taxation.

In modern conditions, non-profit organizations (NPOs) can be created to achieve various goals aimed at creating public goods. The activities of NGOs are conditioned by the principles: socially useful and non-profitable nature of the activity; spending profit on the provision and development of statutory functions; the use of strictly defined sources in the formation of property; diversity in the provision of public goods. NPOs are classified: by form of ownership; the rights of founders (participants) in relation to non-profit organizations or their property; the presence of the institution of membership; presence of a foreign element; territorial scope of activity.

According to paragraph 3 of Art. 50 of the Civil Code of the Russian Federation, non-profit organizations have the right to engage in entrepreneurial activities with mandatory compliance with the requirements: activities must serve the achievement of statutory goals; the nature of the activity should be consistent with these objectives.

Features of capital formation; procedures for creating a legal entity; the procedure for carrying out economic activities; property rights; the order of distribution of profits; the procedure for managing a legal entity; the volume and procedure of liability for its obligations to third parties; the procedure for the liquidation of a legal entity determine the peculiarities of accounting and reporting in an NCO.

It should be noted that the accounting methodology of NPOs is one of the modern problems of reforming accounting in the Russian Federation. The interest in the problem is due to the fact that the normative documents governing accounting in NPOs have not been developed. NPOs use regulatory documents on accounting for commercial organizations, which is not entirely legitimate, since it is impossible to transfer all the accounting provisions of commercial organizations to NPOs. The problems of accounting in non-profit organizations are given a lot of attention in the works of L.V. Gusarova., Dzhamalova G.G. , Myakinina L.N. , Semenikhina V.V. , Yagudina G.G. and others, but there is no consensus on a number of accounting issues. Given the variety of forms and types of non-profit organizations, from the point of view of the organization of accounting, it is advisable to divide them into two groups, the first includes organizations that receive and distribute earmarked funds, but do not conduct commercial activities, the second includes organizations that, in addition to the statutory, are engaged in commercial activities. The expansion of the scope of activities of non-profit organizations determines the peculiarities of accounting. NPOs keep their accounting records on the basis of accounting policies formed in accordance with PBU 1/2008, which reflects all the methods of accounting, on those issues on which the legislation provides for several possible options accounting or for which the methods of accounting at the regulatory level have not been established at all. The study of the accounting system in NPOs made it possible to identify and generalize the features of accounting and the formation of financial statements in the implementation of statutory and entrepreneurial activities (Table 1).

Table 1 - Features of the organization of accounting and the formation of financial statements in NPOs

The study showed that NPOs use accounting documents that regulate accounting in commercial organizations, despite the specifics of accounting.It is known that an accounting policy is formed by an individual choice of accounting methods and, since they are not established by standards for NPOs, an organization has the right to independently develop the appropriate elements, guided by the requirements of legislation and regulations. At the same time, it is noted that not all important aspects are reflected in the accounting policy.Let's highlight the most important recommendations that were developed in the course of the study for inclusion as elements in the accounting policy of NPOs for the purposes of accounting and tax accounting (Table 2).

Thus, the use of the proposed detailing of accounts for accounting for costs and receiptscan be useful in organizing accounting in any NPO, while it is necessary to take into account the specifics of their activities.

NS The procedure for developing the accounting policy of the organization of the non-profit sector of the economy depends on the characteristics of its activities and this must be taken into account.Taking into account the above, as well as the results of the analysis of various methods of accounting policies used in NCOs, the authors of the article have developed accounting policy elements that must be included in the accounting policy. When compiling the study, the authors took the elements of the methods of commercial organizations and developed their own obtained as a result of practical research.

Bibliographic list

1. Civil Code of the Russian Federation (part one) dated 30.11.1994 N 51-FZ (revised on 06.12.2011, as amended on 27.06.2012) - URL: http://www.consultant.ru/popular/gkrf1/(date of access: 03/29/2015)
2. Gusarova L.V. Targeted financing and targeted receipts: accounting methodology // Accounting in budgetary and non-profit organizations. 2011. N 20.P.36-44
3. Dzhamalova G.G. Accounting in non-profit organizations // Practical accounting. 2012. N 2 - URL:(date of access: 20.03.2015)
4. Order of the Ministry of Finance of the Russian Federation from October 6, 2008 N 106n"On approval of the Accounting Regulations" Accounting policy of the organization "PBU1 / 2008" -URL: http : //base.consultant.ru /cons/cgi/online.cgi?req = doc; base = LAW; n = 142566/ (date of access: 20.03.2015)
5. Semenikhin V.V. Features of the formation of financial statements of non-commercial organizations // Accounting in budgetary and non-commercial organizations. 2012. N 3.S.11-18
6. The instruction of the Central Bank of the Russian Federation from March 11, 2014 N 3210-U"On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions individual entrepreneurs and small businesses - URL:
7. Federal Law "On Accounting"dated 06.12.2011 No. 402-FZ (as amended on 28.12.2013) - URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=156037 (date of access: 22.03.2015)
8. Federal Law "On Non-Profit Organizations"dated 12.01.1996 N 7-FZ (as amended on 07.03.2014) - URL: http://www.consultant.ru/popular/nekomerz (date of access: 20.03.2015)
9. Yagudina G.G. Accounting for the property of non-commercial organizations // Accounting in budgetary and non-commercial organizations. 2012. N 7. S. 30-37.

The organization of accounting in the company should start with the definition of the taxation system. This choice affects not only the amount of tax liabilities and the frequency of reporting, but also the procedure for making settlements with the budget. Features of interaction with the Federal tax service and budgets should be fixed in a special document.

How to compose for OSNO

With a common system in accounting policy for tax purposes, it is necessary to describe:

1. The method of accounting for income when calculating income tax (cash or accrual).
2. Method for determining the value of fixed assets, inventories and goods.
3. Method of calculating depreciation for fixed assets and intangible assets.
4. Possibility of forming reserves for income tax, vacations and doubtful debts.
5. Forms and forms of tax registers: unified or developed independently.

Regional and local authorities have the right to establish reduced tax rates, approve fringe benefits or completely exempt from payment. When drawing up, be guided not only by federal legislation, but also by regulatory legal acts of constituent entities and municipalities.

How to compose with simplification

The simplified taxation system in accordance with the rules of the current legislation provides for two types of accounting for the enterprise's receipts:

• “Income” - the tax base is the comprehensive income for the reporting period, excluding expenses incurred;
• “Income minus expenses” - the basis for calculating the liability is defined as the difference between total receipts and expenses.

Consider the distinctive features in the table:

In accordance with the current legislation, accounting in a non-profit organization must be kept on the basis of an accounting policy formed in accordance with the Accounting Policy of the Organization PBU 1/98, approved by Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n "On approval Accounting Regulations "Accounting policy of the organization" PBU 1/98 "(hereinafter PBU 1/98).

When forming an accounting policy, an accountant of a public organization should proceed from the fact that it should first of all reflect all the methods of accounting used in this organization, on those issues on which the legislation provides for several possible options for keeping records or according to which methods of keeping accounting at the regulatory level is not established at all.

The accounting policy of an enterprise is the main internal document that governs the procedure for accounting and reporting in a public organization.

Public organizations should remember that accounting policies should be presented as a document that will reduce the tax and accounting burden of today.

The accounting policy of a public association is formed in
in accordance with PBU 1/98. PBU 1/98 defines the basic principles for the formation and disclosure of the accounting policy of the organization.

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

At the same time, it is approved:

• a working chart of accounts of accounting, containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of the timeliness and completeness of accounting and reporting;
• forms of primary accounting documents used to formalize the facts of economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
• the procedure for taking an inventory of the assets and liabilities of the organization;
• methods of valuation of assets and liabilities;
• document flow rules and accounting information processing technology;
• the procedure for monitoring business transactions;
• other solutions required for the organization of accounting.

• completeness of reflection in accounting of all factors of economic activity;
• timely reflection of the facts of economic activity in accounting and financial statements;
• greater readiness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves;
• reflection in accounting of the factors of economic activity, proceeding not so much from their legal form, but from economic content facts and conditions of management;
• the identity of the analytical accounting data with the turnover and balances of synthetic accounting accounts on the last calendar day of each month;
• rational accounting, based on the conditions of economic activity and the size of the organization (requirement of rationality).

The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the corresponding organizational and administrative document. Moreover, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.

The accounting methods adopted in the formation of the accounting policy include methods of calculating the depreciation of fixed assets, assessing inventories, work in progress and finished goods, recognizing profits from the sale of products, goods, works, services and other methods.

A change in the accounting policy of an organization can be made in the following cases:

• changes in the legislation of the Russian Federation or regulations on accounting;
• development by the organization of new methods of accounting. The use of a new method of accounting requires more reliable representation facts of economic activity in the accounting and reporting of the organization or less laboriousness of the accounting process without reducing the degree of reliability of the information;
• significant changes in the operating conditions. A significant change in the conditions of the organization's activities can be associated with reorganization, changes in activities and the like.

The change in accounting policy must be justified and formalized by an order (decree) of the head.

The development of an order on accounting policy should be carried out taking into account the specifics of the activities of each public association.

When forming the accounting policy of an organization in a specific area (issue) of maintaining and organizing accounting, one of several methods is selected, allowed by legislative normative acts included in the system. regulation accounting in the Russian Federation. If the specified system does not establish a method of accounting for a specific issue, then organizations have the right to independently develop accounting methods that comply with the Regulations on Accounting Policy.

Since the entry into force of the second part of the Tax Code of the Russian Federation, all organizations that are taxpayers are required to additionally develop an accounting policy for tax purposes.

Article 313 of the Tax Code of the Russian Federation establishes that the tax accounting system is organized by the taxpayer independently based on the principle of consistency in the application of the rules and regulations of tax accounting, and the procedure for maintaining tax accounting is established by the taxpayer in the accounting policy for tax purposes.

Thus, at the level federal law the obligation is established to include an additional section on taxation in the accounting policy of the organization, or to develop and approve a separate similar document.

An accounting policy for tax accounting purposes should be formed based on the requirements of the Tax Code of the Russian Federation, according to 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 accounted for for tax purposes in the current tax (reporting) period;

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

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

The amount of income tax arrears with the budget.

The section of the accounting policy governing the organization of tax accounting should include clauses that determine:

Responsible for organizing tax accounting;

Responsible for maintaining tax accounting;

Document flow schedule or terms and composition of documents submitted to the person keeping tax records;

Forms of primary accounting documents and analytical tax registers.

The development of an accounting policy for tax purposes should be based on what taxes a non-profit organization pays, how the tax base is formed for certain types of taxes, and also from the document flow scheme adopted in the organization.

Public associations are obliged to disclose in the accounting policy the methods of accounting and tax accounting chosen in the course of the formation of the accounting policy, which significantly affect the assessment and decision-making of users of financial statements.

The creation of non-profit organizations in their modern sense began in the late 80s and early 90s.

The Civil Code of the Russian Federation determined the general norms for the activities of non-profit organizations and some of their forms.

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

The emergence of a new form of organization began to be taken into account in tax legislation.

At the same time, the field of accounting in non-profit organizations practically does not develop.

Currently, the mass media offers a wide variety of options for reflecting a particular operation in the accounting of non-profit organizations, which often contradict, and sometimes even mutually exclude each other.

The following approaches to the construction of an accounting system for non-profit organizations can be distinguished:

• similar to the non-production area of ​​commercial enterprises;
• similar to budgetary organizations.

But the social sphere has never been essential for the accounting and balance of industrial enterprises. Account 29 "Maintenance of production and facilities" is in the nature of a satellite account for the accumulation and write-off of non-production costs from other sources.

Not developed in the production accounting system and the methodology of account 86 "Target financing", which is used by these enterprises sporadically, and also does not carry significant information.

Thus, the basis for the accounting of non-commercial organizations is based on and brought to the main role the secondary areas of commercial accounting, which have never had an independent significant value and practice of correspondent use in the basic chart of accounts.

Moreover, the central place is occupied by the costly account 29 "Maintenance of production and economy", as the most advanced in terms of accounting methodology in comparison with account 86 "Target financing".

This discrepancy is faced by an accountant of a non-profit organization, when one after another there are questions of accounting for the paid value added tax, the acquisition and depreciation of fixed assets, the formation and expenditure of earmarked funds.

The expansion of the scope of nonprofit organizations has increased the number of accounting problems.

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

The situation is also complicated by the tax authorities.

Proceeding from this, it is necessary to develop as soon as possible an integral accounting system for non-profit organizations, covering all aspects of their activities from cash transactions to reporting.

We draw your attention to the fact that such a system can be formed only by defining conceptual framework accounting, that is, that representation, understanding of the accounting objectives, on the basis of which the accounting entry will be formed.

The proposed concept is that, taking as a basis the budget accounting system approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n "On approval of the accounting instruction in budgetary institutions"(Becomes invalid from October 1, 2005), to adapt it to the approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n" On approval of the chart of accounts of financial and economic activities of organizations and instructions for its application ", to add, taking into account the specifics of the activity non-profit organizations, and ultimately receive a schematic complete accounting methodology. The main advantage of this approach is the use of a basic model focused on accounting for the movement of targeted funds. That is, the reflection of all transactions in the accounting is modeled from the point of view of completeness and timely reflection of the formation and use of such funds.

The budget accounting system provides for several sub-accounts for accounting for spending:

• 200 costs according to the estimate;
• 210 distribution costs;
• 220 business expenses.

The most interesting is the budget sub-account 210 "Expenses for distribution". In accordance with the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n "On approval of the accounting instructions in budgetary institutions." This subaccount takes into account expenses that, at the time of their occurrence, cannot be directly attributed to one or another source of funding. At the end of the reporting period, these amounts are distributed in proportion to the occupied area, the number of contingent or sources of funding.

A typical situation when it is necessary to use such an account is the situation when paying for the rent of premises in the presence of entrepreneurial activity in non-profit organizations. It should be noted that when considering the distribution of costs of non-profit organizations in the presence of entrepreneurial activity, an analogy with budgetary organizations is increasingly drawn in the literature.

So, using the cost accounting methodology defined for budgetary institutions and the chart of accounts for self-supporting organizations, expenses for distribution in the accounting of non-profit organizations should be reflected in the debit of account 26 "General business expenses".

Accounting for exchange rate differences is one of the most problematic issues for non-profit organizations.

The budget instruction divides the movement of earmarked funds depending on whether or not the institution is engaged in entrepreneurial activity.

Budgetary organizations that are not engaged in entrepreneurial activities that have received funds in foreign currency, the exchange rate differences on such operations are credited to the accounts of targeted financing (moreover, a positive one increases income, and a negative one decreases it).

And for transactions related to entrepreneurial activity - exchange rate differences are attributed to income accounts.

draw your attention to on one more feature of the accounting system in budgetary organizations. Sub-accounts with number "1" are intended for accounting of budgetary funds, and with number "2" - funds from entrepreneurial activities.

Thus, using the proposed scheme for non-profit organizations, we can recommend the following accounting entries to reflect exchange rate differences:

1.for non-profit organizations not engaged in entrepreneurial activity:

- 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 activity:

- 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 above accounting schemes are only built on the basis of budgetary system accounts and are not an exact copy.

In our opinion, the instruction on accounting in budgetary institutions, as a basis for developing a methodology for recording transactions in non-profit organizations, is quite suitable. Of course, significant revision will be required in terms of the characteristics of non-profit organizations, forms of their organization and goals of activity.

In this case, the most important part will be the development of a methodology for reflecting transactions on account 86 "Target financing".

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

• regular and one-time receipts from founders (participants, members);
• voluntary property contributions and donations;
• proceeds from the sale of goods, works, services;
• dividends (income, interest) received on shares, bonds, other securities and deposits;
• income received from the property of a non-profit organization;
• other receipts not prohibited by law.

The expenditure of earmarked income should be made in accordance with the goals and objectives of the non-profit organization.

The main issue, which today does not have an unambiguous solution: is the choice of the method of reflecting transactions on account 86 "Purpose financing" - cash method or accrual method.

The extensive practice of using the classic account 86 "Target financing" by non-profit organizations combines two methods:

Cash method of accounting for cash receipts,

Combination of methods when spending funds. So cash expenses are written off after the fact, and expenses for wages by the accrual method.

The current regulatory documents do not directly regulate the use of this or that method in relation to the formation of account 86 "Targeted financing". In the comments or instructions, the wording “received funds” is used, that is, the use of the cash accounting method is indirectly provided.

If we turn to international practice, then international standards provide for the maximum possible use of the accrual method to reflect transactions in accounting accounts.

An example is the international financial reporting standard IAS 20, which deals with the accounting for government grants.

The standard provides two approaches for recording revenue:

If the receipt does not provide for expenses (as a rule, these are subsidies in the form of an asset), they can be applied on a cash basis (for example, a bus is transferred to a non-profit organization, such a transaction should be recorded after completion);

If the income includes costs or costs already incurred (usually cash subsidies), then the accrual basis should be applied.

However, this method can only be applied if:

• if there is reasonable certainty that such grants will be received;
• if the organization meets the conditions for the grant of such subsidies.