In accordance with the current legislation, accounting in a non-profit organization must be kept on the basis of accounting policy, formed in accordance with the Accounting Regulation "Accounting policy of the organization" RAS 1/98, approved by the Order of the Ministry of Finance Russian Federation dated December 9, 1998 No. 60n “On Approval of the Accounting Regulation “Accounting Policy of the Organization” RAS 1/98” (hereinafter RAS 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 methods of conducting accounting applied in this organization, on those issues for which the legislation provides for several options accounting or for which the methods of accounting at the regulatory level have not been established at all.
The accounting policy of an enterprise is the main internal document that regulates the procedure for maintaining accounting and reporting in a public organization.
Public organizations should remember that the accounting policy should be presented as a document that allows reducing the tax and accounting burden of today.
The accounting policy of a public association is formed in
in accordance with PBU 1/98. RAS 1/98 defines the basic principles for the formation and disclosure of an organization's accounting policy.
Article 6 federal law dated November 21, 1996 No. 129-FZ “On Accounting” the accounting policy is developed by the chief accountant (accountant) and approved by order or order of the head of the public association.
It affirms:
The accounting methods chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document. At the same time, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.
The accounting methods adopted in the formation of accounting policies include methods for calculating depreciation of fixed assets, assessing inventories, work in progress and finished products, recognition of profit from the sale of products, goods, works, services and other methods.
A change in the accounting policy of an organization can be made in the following cases:
Changes in accounting policies must be justified and formalized by order (instruction) of the head.
The development of an order on accounting policies should be carried out taking into account the specifics of the activities of each public association.
When forming the accounting policy of an organization in a specific direction (issue) of maintaining and organizing accounting, a choice is made of one of several methods allowed by legislative regulations that are part of the regulatory system of accounting in the Russian Federation. If this system does not establish a method of accounting for a specific issue, then organizations have the right to independently develop methods of accounting that comply with the Regulations on Accounting Policies.
Since the introduction of part two of the Tax Code of the Russian Federation, all organizations that are taxpayers are required to additionally develop an accounting policy for tax purposes.
Article 313 of the Tax Code of the Russian Federation establishes that the system tax accounting is organized by the taxpayer independently on the basis of the principle of the sequence of application of the norms and rules of tax accounting, and the procedure for maintaining tax accounting is established by the taxpayer in the accounting policy for taxation purposes.
Thus, at the level of 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 the purposes of tax accounting should be formed based on the requirements of the Tax Code of the Russian Federation, according to which tax accounting data must reflect:
The procedure for the formation of the amount of income and expenses;
The procedure for determining the share of expenses taken into account for taxation purposes in the current tax (reporting) period;
The amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;
The procedure for the formation of the amounts of created reserves;
The amount of debt on settlements with the budget for income tax.
The accounting policy section that regulates the organization of tax accounting should include items defining:
Responsible for the organization of tax accounting;
Responsible for tax accounting;
Document flow schedule or terms and composition of documents submitted to the person keeping tax records;
Forms of primary accounting documents and analytical registers tax accounting.
The development of an accounting policy for tax purposes should be based on what taxes a non-profit organization pays, how it is formed the tax base for certain types of taxes, as well as from the document flow scheme adopted in the organization.
Public associations are required to disclose in their accounting policy the methods of accounting and tax accounting chosen in the course of forming 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.
The laws adopted later on non-profit and charitable organizations expanded the types of their organization and developed the principles of their activities.
Appearance new form organizations began to be taken into account in the tax legislation.
At the same time, the field of accounting in non-profit organizations is practically not developing.
Currently in funds mass media offered a large number of various options for reflecting a particular operation in the accounting of non-profit organizations, which often contradict and sometimes mutually exclude each other.
We can single out the following approaches to building an accounting system for non-profit organizations:
But the social sphere has never been significant for accounting and balance industrial enterprises. Account 29 "Service production and economy" is in the nature of an auxiliary account for the accumulation and write-off of non-production costs from other sources.
The method of operation of account 86 “Target financing”, which is used by these enterprises sporadically, is also not developed in the production accounting system, and also does not carry significant information.
Thus, the accounting of non-profit organizations is based on and brought to the forefront of secondary areas of commercial accounting, which have never had independent significant significance in the basic plan of accounts and the practice of correspondent use.
Moreover, the central place is occupied by the cost account 29 “Services for production and economy”, as the most advanced in terms of accounting methodology compared to account 86 “Target financing”.
This discrepancy is faced by the accountant of a non-profit organization, when one after another there are issues of accounting for the paid value added tax, acquisition and depreciation of fixed assets, formation and spending earmarked funds.
The expansion of the scope of activities of non-profit organizations has increased the number of accounting problems.
There are questions about the distribution of costs, in the presence of entrepreneurial activity, accounting exchange differences and others. All this leads to the fact that accountants come up with accounting schemes that are not confirmed in regulatory documents.
The situation is also complicated by the tax authorities.
Based on this, it is necessary to develop as soon as possible complete system accounting for non-profit organizations, covering all aspects of their activities from cash operations to reporting.
We draw your attention to the fact that such a system can only be formed by defining the conceptual basis of accounting, that is, the representation, understanding of the purposes of accounting, on the basis of which the accounting entry will be formed.
The proposed concept is that, taking as a basis the budget accounting system approved by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n “On Approval of Instructions for Accounting in Budgetary Institutions” (expires from October 1, 2005), adapt it to approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for Its Application”, amended taking into account the specifics of the activities of non-profit organizations, and ultimately receive a schematically completed accounting methodology. The main advantage of this approach is the use of a basic model focused on accounting for the movement of target funds. That is, the reflection of all transactions in accounting is modeled in terms of completeness and timely reflection of the formation and use of such funds.
The budget accounting system provides for the existence of several sub-accounts for accounting for spending funds:
Of greatest interest is the budget sub-account 210 "Costs for distribution". In accordance with the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n “On Approval of Instructions for Accounting in Budgetary Institutions”. This sub-account takes into account expenses that, at the time of their occurrence, cannot be attributed directly to one or another source of funding. At the end of the reporting period, these amounts are distributed in proportion to the occupied space, the number of contingents or sources of funding.
A typical situation when it is necessary to use such an account is the situation when paying for the rent of premises in the presence of entrepreneurial activities in non-profit organizations. It should be noted that when considering the distribution of costs of non-profit organizations in the presence of entrepreneurial activity, an analogy with budgetary organizations is increasingly being drawn in the literature.
So, using the cost accounting methodology defined for budgetary institutions and the chart of accounts for self-supporting organizations, expenses for distribution in the accounting of non-profit organizations should be reflected in the debit of account 26 “General business expenses”.
Accounting for exchange rate differences is one of the most problematic issues for non-profit organizations.
The budget instruction separates the movement of target funds depending on whether or not the given institution is engaged in entrepreneurial activity.
Budgetary organizations not engaged in entrepreneurial activities that received funds in foreign currency, exchange differences on such operations are attributed to the accounts of target financing (moreover, a positive one increases income, and a negative one reduces it).
And for transactions related to entrepreneurial activity, exchange rate differences are attributed to income accounts.
draw your attention to to another feature of the accounting system in budget organizations. Sub-accounts with the number "1" are intended to account for budgetary funds, and with the number "2" - funds from entrepreneurial activities.
Thus, using the proposed scheme for non-profit organizations, we can recommend the following accounting entries to reflect exchange rate differences:
1. for non-profit organizations not engaged in entrepreneurial activities:
– positive difference:
Debit 52 "Currency account"
Loan 86/1 "Targeted financing / statutory activities";
Negative differences:
Debit 86/1 "Target financing / statutory activities"
Credit 52 "Currency account";
2. for non-profit organizations engaged in entrepreneurial activities:
– positive difference:
Debit 52 "Currency account"
Loan 91 "Other income and expenses";
Negative differences:
Debit 91 "Other income and expenses"
Loan 52 "Currency account".
The accounting schemes proposed above are only built on the basis of budget system accounts and are not exact copies of them.
The instruction on accounting in budgetary institutions, in our opinion, is quite suitable as a basis for developing a methodology for recording transactions in non-profit organizations. Of course, significant refinement will be required in terms of the characteristics of non-profit organizations, the forms of their organization and the goals of their activities.
At the same time, the most important part there will be a development of a methodology for recording transactions on account 86 "Target financing".
In accordance with Article 26 of the Law on Non-Commercial Organizations, the source of financing for the property of a non-commercial organization may be:
The expenditure of targeted revenues must be made in accordance with the goals and objectives of the non-profit organization.
The main issue that does not have an unambiguous solution today is the choice of the method for reflecting operations on account 86 “Target financing” - the cash method or the accrual method.
The extensive practice of applying by non-profit organizations of the classic account 86 "Targeted funding" combines two ways:
Cash method of accounting for income Money,
Combination of methods when spending funds. So cash expenses are written off after the fact, and expenses for wages accrual method.
Operating regulatory documents The application of this or that method in relation to the formation of account 86 "Target financing" is not directly regulated. In the comments or instructions, the wording “received funds” is used, that is, the use of the cash accounting method is implicitly provided.
If we turn to international practice, then international standards provide for the maximum possible use of the accrual method to record transactions on accounting accounts.
An example is the international standard financial reporting IAS 20 on the accounting for government grants.
The standard provides for two approaches to reflect revenue:
If the receipt does not include expenses (as a rule, these are subsidies in the form of an asset), they can be applied on a cash basis (for example, a bus was transferred to a non-profit organization, such a transaction should be recorded after the transaction);
If the income involves spending or covering expenses already incurred (usually cash grants), the accrual principle should be applied.
However, this method can only be applied if:
Accounting records in an NPO should be kept in accordance with the concepts and provisions prescribed in its accounting policy. An accounting policy is a document that describes how accounting is maintained in an organization. In accordance with Russian laws, the accounting policy is compiled by the organization completely independently, while, when compiling it, it is necessary to focus on RAS 1/98. The accounting policy is either the chief accountant himself, or someone who maintains accounting records. After that, the document must be approved by the head. The basic concepts of accounting policy are spelled out in the law of December 6, 2011 No. 402-FZ (as amended on July 29, 2020) “On Accounting” in Article 8.
The accounting policy should reflect the accounting methods adopted in the organization, in two cases. In the first case, if Russian laws and regulations do not establish methods of accounting. In this case, the organization must develop them independently on the basis of Russian legislation and fix them in the accounting policy. The second case is when several accounting methods are prescribed in the laws, and you need to choose one and also fix it in the accounting policy.
Important! A feature of the accounting policy is that, according to the law, it must be applied constantly from year to year. If an organization or Russian legislation changes occur, then changes are also made to the accounting policy.
Documents to be followed when compiling the accounting policy of an NPO:
The following points should be reflected in the accounting policy of the NPO:
The accounting policy must meet the following criteria:
Also, when drawing up an accounting policy, it is necessary to take a number of assumptions:
There are not so many peculiarities in the formulation of scientific policy by NPOs. Basically, organizations are guided by the same PBU 98/1 as commercial organizations, but they are still there. For example, non-profit organizations are allowed to apply simplified accounting. Therefore, NPOs can reflect in their accounting policies the method of accounting without double entry, but at the same time they need to be guided by the principle of rationality. Another feature of NPO accounting is the sources of its funding.
Sources of NCOs are targeted revenues and targeted funding. The difference lies in the fact that the funds of targeted funding are intended for certain projects, while targeted revenues are intended for the conduct of the statutory activities of NCOs. Target receipts include receipts from founders, receipts of voluntary property contributions, donations, proceeds from the sale of goods, services, and other receipts. According to the Acting Director of the Department S.V. Razgulin NCOs are required to keep separate records of income and expenses received in the form of targeted financing and in the form of targeted revenues (Letter of the Ministry of Finance of Russia dated April 18, 2013 No. non-profit organizations").
An NPO can engage in entrepreneurial activities only to achieve the goals for which it was actually created, therefore net profit will be part of earmarked funding.
To reflect target financing in accounting, there is an account 86. It is necessary to open sub-accounts for it to detail such receipts. For example, for account 86.1, you can open a sub-account "Donations". As for fixed assets, they are subject to depreciation, not depreciation, and this should also be reflected in the accounting policy. An NPO is obliged to keep separate records of income and expenses for each object of targeted financing. It is necessary to prescribe in the accounting policy how this separate accounting will be maintained. If income and expenses are reflected in the estimate, then it is necessary to approve its form and register this in the accounting policy, since the form of this document is not established in the legislation. If the NPO leads commercial activity, then he will also need to decide on accounting policy for taxation. In this case, it will be necessary to prescribe in the accounting policy:
When the accounting policy has already been drawn up, it is necessary to issue an appropriate order, order, etc. about its approval in the organization.
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 Regulation "Accounting Policy of an Organization" PBU 1/98, approved by Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n "On Approval Accounting Regulations “Accounting Policy of the Organization” PBU 1/98” (hereinafter PBU 1/98).
When forming an accounting policy, an accountant of a public organization should proceed from the fact that it should first of all reflect all the accounting methods used in this organization, on those issues for which the legislation provides for several possible accounting options or for which methods of accounting accounting at the regulatory level are not established at all.
The accounting policy of an enterprise is the main internal document that regulates the accounting and reporting procedures in a public organization.
Public organizations should remember that the accounting policy should be presented as a document that allows reducing the tax and accounting burden of today.
The accounting policy of a public association is formed in
in accordance with PBU 1/98. RAS 1/98 defines the basic principles for the formation and disclosure of an organization's accounting policy.
According to Article 6 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", the accounting policy is developed by the chief accountant (accountant) and approved by order or order of the head of the public association.
It affirms:
This discrepancy is faced by the accountant of a non-profit organization, when one after another there are issues of accounting for the paid value added tax, the acquisition and depreciation of fixed assets, the formation and expenditure of targeted funds.
The expansion of the scope of activities of non-profit organizations has increased the number of accounting problems.
There are questions about the distribution of costs, in the presence of entrepreneurial activity, accounting for exchange rate differences and others. All this leads to the fact that accountants come up with accounting schemes that are not confirmed in regulatory documents.
The situation is also complicated by the tax authorities.
Based on this, it is necessary to develop an integrated accounting system for non-profit organizations as soon as possible, covering all aspects of their activities from cash operations to reporting.
We draw your attention to the fact that such a system can only be formed by defining the conceptual basis of accounting, that is, that representation, understanding of the purposes of accounting, on the basis of which it will be formed.
The proposed concept is that, taking as a basis the budget accounting system approved by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n “On Approval of Instructions for Accounting in Budgetary Institutions” (expires from October 1, 2005), adapt it to approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for Its Application”, amended taking into account the specifics of the activities of non-profit organizations, and ultimately receive a schematically completed accounting methodology. The main advantage of this approach is the use of a basic model focused on accounting for the movement of target funds. That is, the reflection of all transactions in accounting is modeled in terms of completeness and timely reflection of the formation and use of such funds.
The budget accounting system provides for the existence of several sub-accounts for accounting for spending funds:
200 cost estimates;
210 expenses to be distributed;
220 business expenses.
The subaccount data in the budgetary chart of accounts are similar to the accounts of the financial and economic activities of organizations number 20 "Main production", 25 "General production costs", and 23 "Auxiliary production".
Of greatest interest is the budget sub-account 210 "Costs for distribution". In accordance with the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n “On Approval of Instructions for Accounting in Budgetary Institutions”. This sub-account takes into account expenses that, at the time of their occurrence, cannot be attributed directly to one or another source of financing. At the end of the reporting period, these amounts are distributed in proportion to the occupied space, the number of contingents or sources of funding.
A typical situation when it is necessary to use such an account is the situation when paying for the rent of premises in the presence of entrepreneurial activities in non-profit organizations. It should be noted that when considering the distribution of costs of non-profit organizations in the presence of entrepreneurial activity, an analogy with budgetary organizations is increasingly being drawn in the literature.
So, using the cost accounting methodology defined for budgetary institutions and the chart of accounts for self-supporting organizations, expenses for distribution in the accounting of non-profit organizations should be reflected in the debit of account 26 “General business expenses”.
Negative differences:
In accordance with Article 26 of the Law on Non-Commercial Organizations, the source of financing for the property of a non-commercial organization may be:
· regular and one-time receipts from the founders (participants, members);
· voluntary property contributions and donations;
· proceeds from the sale of goods, works, services;
· dividends (income, interest) received on shares, bonds, other securities and deposits;
· income received from the property of a non-profit organization;
· other receipts not prohibited by law.
To account for incoming funds, the Chart of Accounts provides for the “Target financing and receipts” account.
The expenditure of targeted revenues must be made in accordance with the goals and objectives of the non-profit organization.
The main issue that does not have an unambiguous solution today is the choice of the method for reflecting operations on account 86 “Target financing” - the cash method or the accrual method.
The extensive practice of applying by non-profit organizations of the classic account 86 "Targeted funding" combines two ways:
Cash method of accounting for cash receipts,
Combination of methods when spending funds. So cash expenses are written off on an actual basis, and payroll expenses on an accrual basis.
The current regulatory documents do not directly regulate the use of one or another method in relation to the formation of the "Target Financing" account. In the comments or instructions, the wording “received funds” is used, that is, the use of the cash accounting method is implicitly provided.
If we turn to international practice, then international standards provide for the maximum possible use of the accrual method to record transactions on accounting accounts.
An example is the international financial reporting standard IFRS 20 concerning the accounting for government grants.
The standard provides for two approaches to reflect revenue:
If the receipt does not include 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 was transferred to a non-profit organization, such a transaction should be recorded after the transaction);
If the income involves spending or covering expenses already incurred (usually cash grants), the accrual principle should be applied.
However, this method can only be applied if:
Where there is reasonable certainty that such subsidies will be received;
If the organization satisfies the conditions for issuing such subsidies.
These provisions of the international standard can also be extended to accounting for targeted funds of non-profit organizations. That is, when generating account 86 “Target financing”, you can apply the accrual method if, at the reporting date, the organization has facts confirming the allocation of funds to it from the appropriate source.
For more information on the issues of accounting and taxation of non-profit organizations, you can find in the book of CJSC "BKR Intercom-Audit" "Non-profit Organizations".
Non-profit organizations, like commercial firms, are required to form their accounting policies for the purposes of accounting and tax accounting.
The formation of the accounting policy of any organization is significantly influenced by many factors: the purpose of its creation and the organizational and legal form, scale, structure, scope, number of personnel, and so on.
Since the standard accounting policy for all existing forms Since it is difficult to imagine non-profit organizations, in this article we will consider accounting policies using the example of a horticultural non-profit partnership.
First, we recall that from 01.01.2019 the Federal Law of 07.29.2017 N 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation" (hereinafter - Law N 217-FZ), which replaced the Federal Law of April 15, 1998 N 66-FZ "On Horticultural, Gardening and Dacha Non-Commercial Associations of Citizens" (hereinafter - Law N 66-FZ).
For reference: Law N 217-FZ introduced appropriate amendments and additions to a number of laws, including such fundamental ones as the Land Code of the Russian Federation, the Water Code of the Russian Federation, the Housing Code of the Russian Federation, the Town Planning Code of the Russian Federation and the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).
According to paragraph 1 of Article 4 of Law N 217-FZ, owners of garden land plots or garden plots, as well as citizens wishing to purchase such plots in accordance with land legislation, can create:
- horticultural non-profit partnerships;
- horticultural non-profit partnerships.
Thus, in contrast to Article 4 of Law N 66-FZ, such forms of non-profit organizations (hereinafter referred to as NPOs) have been abolished, such as:
- dacha non-profit partnerships;
- horticultural, horticultural or dacha consumer cooperatives;
- horticultural, horticultural or country non-profit partnerships.
That is, one of the tasks of Law N 217-FZ can be considered the reduction of organizational forms of NPOs in this area to two main ones, taking into account the purpose of land plots.
According to article 50 of the Civil Code of the Russian Federation, a non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among the participants. A similar definition of NCOs is contained in Article 2 of Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations" (hereinafter - Law No. 7-FZ). I agree with this definition of NCOs and the Ministry of Finance of Russia in Letter No. 03-11-11/33481 of May 8, 2019.
Moreover, they can be created only in those forms that are directly given in paragraph 3 of Article 50 of the Civil Code of the Russian Federation.
According to article 50 of the Civil Code of the Russian Federation, non-profit organizations can be created in the form of:
consumer cooperatives, which include, among other things, housing, housing construction and garage cooperatives, mutual insurance companies, credit cooperatives, rental funds, agricultural consumer cooperatives;
public organizations, which include, among other things, political parties and trade unions (trade union organizations) created as legal entities, bodies of public amateur performance, territorial public self-governments;
social movements;
associations (unions), which include, among other things, non-profit partnerships, self-regulatory organizations, associations of employers, associations of trade unions, cooperatives and public organizations, chambers of commerce and industry;
associations of property owners, which include, among other things, associations of homeowners, horticultural or horticultural non-profit partnerships;
For reference: as already noted, since 01/01/2019, in connection with the amendments made by Law N 217-FZ, horticultural, gardening and dacha consumer cooperatives have been excluded from the list of organizational and legal forms of NPOs and two forms of non-profit organizations have been introduced - horticultural or horticultural non-profit partnerships.
Cossack societies included in State Register Cossack societies in the Russian Federation;
communities of indigenous peoples of the Russian Federation;
funds, which include, including public and charitable foundations;
institutions, which include government agencies (including state academies Sciences), municipal institutions and private (including public) institutions;
autonomous non-profit organizations;
religious organizations;
public law companies;
bar associations;
bar associations (which are legal entities);
state corporations;
notary chambers.
The list of NPO forms is closed and is not subject to extended interpretation.
According to paragraph 3 of Article 4 of Law N 217-FZ, a horticultural or horticultural non-profit partnership is a type of partnership of property owners.
Clause 1 of Article 123.12 of the Civil Code of the Russian Federation determines that a partnership of real estate owners is recognized as a voluntary association of owners real estate(rooms in the building, including in apartment building, or in several buildings, residential buildings, garden houses, garden or garden plots, etc.), created by them for joint possession, use and, within the limits established by law, of the disposal of property (things), by virtue of the law located in their common property or in general use, as well as to achieve other goals provided for by laws.
Financial statements, Accounting→ Order on the accounting policy of a non-profit public organization
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