The main document on the basis of which NCOs carry out their activities and organize accounting is an estimate of income and expenses. The estimate is drawn up, as a rule, annually based on the amounts of expected receipts and directions for spending the available and received funds.

Sources of financing activities are not commercial organization can be:

• - entrance membership fees;
• - contributions of the founders;
• - voluntary contributions and donations from legal and individuals;
• - target receipts from legal entities and individuals, including from foreign ones (including grants);
• - appropriations from the budget;
• - Income from non-sales operations;
• - funds from own entrepreneurial activity.

There is no unified form of income and expenditure estimates approved at the federal level and mandatory for use by all NCOs. This is largely due to the fact that non-profit organizations can be created to achieve different goals and perform very different functions even within the same form of income and expenditure estimates. Consequently, the form of the estimate, the composition and structure of indicators, as well as the system for grouping and detailing data should be developed by the non-profit organization itself (governing bodies) based on the tasks set.

An approximate form of an estimate of income and expenses may look like this:

Table 1 - Estimated income and expenses of the public association "________" for 200___ (in thousand rubles)

	The name of indicators	For 200___ - total:	Including by quarters:
Balance on 01.01.200__
	Contributions of the founders
	Entry fees
	Membership fee
	Voluntary donations of legal entities
	Voluntary donations of individuals
	Special-purpose financing
	Business income
Total income:
II. EXPENSES
	Employee wages
	Payroll accruals (including the unified social tax and contributions to the FSS of the Russian Federation)
	Communal expenses
	Administrative expenses
	Household expenses and expenses for the repair of fixed assets
	Target spending
	other expenses
	Contingency reserve
	Total expenses
Balance as of December 31, 200___

Each line of the estimate must be confirmed by an appropriate calculation or supporting document.

Income part of the budget:

• 1) contributions of the founders. Income of this type cannot be permanent - they arise only when an NPO is created and when its authorized fund is increased through additional contributions. In general, the deadline for making contributions by the founders cannot exceed twelve months from the date of state registration organization as legal entity. Therefore, at the next fiscal year receipts on this line can be planned in amounts equal to the debt of the founders as of the beginning of the planned year, and the period in which they can be received should not go beyond the term for making contributions, limited by law. The basis for planning is the data taken from constituent documents, and information on the debt of the founders as of the beginning of the planned year;
• 2) entrance fees. This type of income can be received by the NPO during the entire period of its operation. Precise planning of this type of income is quite difficult, but with a certain formulation of analytical work, based on data on the number of new members in previous years, a fairly satisfactory forecast can be made.
• 3) membership fees. The table conditionally assumes that the receipts of membership fees will be the same throughout the year. In practice, taking into account the new members who joined the non-profit organization and those who left it, the amount of income may be subject to significant fluctuations. Thus, the basis for planning can only be additional calculations carried out on the basis of the analysis;
• 4) voluntary donations of legal entities and individuals. The total amount of expenses for the implementation of certain programs and activities is determined on the basis of relevant calculations. Therefore, the amount of expected income can also be calculated. With good work, the necessary amounts will be found, and the need for cash or other assets will be fully satisfied. If the search for voluntary donors turns out to be unsuccessful, it will be necessary to sequester the expenditure side of the estimate, that is, to carry out only those activities that are provided with the necessary funds;
• 5) target financing. Targeted funding most often comes from the founders of non-profit organizations for the tasks for which these organizations were created. The process of determining the amount of targeted funding is complex and goes through several stages of development, justification and approval. As a rule, income of this type is reflected in the estimate of income and expenses on the basis of information from a package of documents (estimates, calculations, etc.) received from the organization or individual that is the sender of funds;
• 6) proceeds from entrepreneurial activity. This method of replenishing the income side of the organization is used if other sources are insufficient to meet all the needs of the organization or if these sources are irregular. Income from entrepreneurial activity is also planned on the basis of data from several working documents: a business plan or other similar document, which takes into account the costs included in the cost of products, works or services associated with its implementation, as well as income from the sale of the result of entrepreneurial activity (products , works or services);
• 7) the line "Total income". This line reflects not only the amount of expected receipts, but also the carry-over balance at the beginning of the planned year.

The expenditure side of the budget.

• 1) wage workers. Labor costs calculated according to tariff rates or other forms and systems of wages, as well as the amount of expenses for the payment of various allowances, additional payments and compensation payments are reflected in the estimate based on the data of the developed and approved staffing non-profit organization, as well as the necessary calculations attached to the staffing table;
• 2) payroll charges (including UST and contributions to the FSS of the Russian Federation). Payroll calculations are made during the development of the staffing table. The need to divide labor costs and accruals for these costs into two certain types expenses are due to the accepted principles for the formation of accounting and statistical reporting, as well as the fact that the recipients of funds are fundamentally different recipients (NPO employees and budgets);
• 3) utility costs. Appropriate calculations must also be attached to this line of expenses. These calculations are made on the basis of the data of the concluded supply contracts. various kinds utility services, as well as annexes to these contracts, which indicate the volume of consumed services (by months of the calendar year) and the prices for these services;
• 4) administrative expenses. This type of costs includes office expenses, travel expenses, consulting, information and other similar services. Planning can be carried out either according to the standards from any base ( total amount expenses, labor costs, etc.) or through special calculations for each type of cost;
• 5) business expenses and expenses for the repair of fixed assets. Household expenses include expenses for household services (maintenance of buildings and structures, cleaning of territories and premises, etc.). This type of cost can also be determined according to the established standard. As for the repair, it is planned preventive, and, therefore, for each year technical services the organization develops a package of documents indicating the timing and type of repair, as well as determines the need for funds and inventories necessary for the repair;
• 6) target expenses. This type of expenditure is planned simultaneously with target income. The required data can be obtained from the same documents as the data required for planning the corresponding income line. For educational purposes, the example shows figures from which it can be concluded that the amount of income will fluctuate significantly by quarters of the year, and expenses will be uniform. The investor plans transfers based on their capabilities, and the task of non-profit organizations is to ensure the uniform use of the funds received, which involves the accumulation of funds in some periods and the excess of expenses over income in other periods;
• 7) other expenses. This line, if necessary, includes costs that are not reflected in other lines;
• 8) contingency reserve. The presence of this line in the estimate of income and expenses is not mandatory. The expediency of including such expenses may be justified by the presence of such expenses in previous reporting periods. The most rational is the establishment of a reserve based on the total amount of expenses (excluding the reserve). In the example, this standard is taken equal to 2%.

Auxiliary forms of reporting documents are developed in a similar manner.

A non-profit organization must have an independent balance sheet or estimate. The estimate as a form of financial plan is used, as a rule, in the absence of a legal entity own funds income, and its financing is targeted, aimed at covering expenses not related to production activities.

The estimate is a document that determines the cost of programs and projects implemented by a non-profit organization, as well as the amount of expenses for maintaining the management apparatus of a non-profit organization.

The estimate is compiled by the management of the non-profit organization, approved by the relevant governing body (board of trustees, meeting of participants, etc.) and serves to plan and record the volumes of programs and projects accepted for implementation, to organize timely settlements with performers.

For each program or project, its own estimate is compiled for the entire range of work performed both by the non-profit organization's own resources and by contracted contractors. A summary estimate is compiled by combining individual or local estimates. If the procedure for implementing a program or project involves several stages, then each stage has its own estimate.

Estimated funding provides:

achievement of the goals of the activity of a non-profit organization within the framework of this activity;

overhead and administrative and management expenses;

business expenses.

A feature of the estimate is a strict limitation of the items of expenditure of a non-profit organization and their coordination with the financial capabilities of the participants in the non-profit organization and donors. A feature of estimated financing is the expenditure of funds in strict accordance with the intended purpose of expenditures and their limits established at the stage of distributing available resources. Thus, the estimate is the main planning document for financing the expenses of a non-profit organization by its owner, participants or donors due to the peculiarity of its place and role in the socio-economic life of the state, since its activities are aimed at the gratuitous provision of social benefits of a social nature. Unlike other financial plans, drawn up in the form of a balance of income and expenses, the estimate reflects the one-sided nature of financial relations With external sources financing, expressed in the expenditure of funds received.

Expenses and income of a non-profit organization.

The estimate consists of revenue and expenditure parts with an itemized breakdown of each.

The revenue part of the estimate is all possible sources of financing for this organization, including the financial capabilities of the organization itself (income from commercial activities), available or expected. The income part of the estimate of a non-profit organization is formed with its division by programs (projects) and other income.

The expenditure part of the estimate is grouped according to the areas of expenditure determined by the financial plan or the specifics of the organization's activities.

Expenses in the areas of activity of non-profit organizations are divided into three main groups:

1. expenses for statutory non-commercial activities (expenses for programs or projects implemented by the organization within the framework of this activity);

2. overhead and administrative and management expenses;

3. business expenses.

All expenses aimed at maintaining the functioning of the organization itself and its administrative and managerial apparatus are current. The costs of conducting statutory activities and the implementation of targeted programs for non-profit organizations are not regulated by law and are limited only by estimates and financial capabilities. The cost of maintaining the management apparatus of a non-profit organization is limited to 20% and must be strictly distributed. The excess of these expenses is regarded by the regulatory authorities as misuse of funds.

The costs of a non-profit organization are divided into direct and indirect.

Costs that are directly related to certain activities or programs in a nonprofit organization are direct costs that are charged to those activities or programs.

However, in the current activities of non-profit organizations there are expenses that cannot be directly attributed to any type of activity. For example, expenses for the maintenance of buildings, premises, vehicles, rent of premises, remuneration of administrative and managerial personnel, etc. These expenses are of a general economic nature and are common to all types of activities. Based on the economic content of these expenses and the specifics of financing non-profit organizations, they should be distributed among all types of activities, including entrepreneurial, if it is carried out in an organization.

Determining the amount of general business expenses is based on the principles of financing, as well as the costs of individual programs and projects. In the absence of income from entrepreneurial activity, the amount of general business expenses cannot exceed 20% of total cost ongoing targeted programs and projects. Based on the given funding limit, the planned amount is determined for each item of general business expenses. If a non-profit organization has income from entrepreneurial activities, then the profit received, based on the provisions of the Law "On Non-Profit Organizations", is a target source of funding. Therefore, a non-profit organization in determining financial result is obliged to pay income tax, and then use the remaining net profit as a source of covering expenses related to the goals of its activities. No more than 20% can be directed to finance economic expenses from net profit if the non-profit organization is implementing any social programs or projects, or in the amount determined by the supreme governing body (meeting of participants, board of trustees, etc.). Thus, the procedure for planning current expenses is similar to the procedure for determining expenses for ongoing programs or projects: first, the allowable amount of current general business expenses (financing limit) is determined, and then the amount of each item of these expenses. The level of detail of expenditure items is also determined by the organization itself

The costs of maintaining a non-profit organization include:

payment for business trips and business trips;

salary of administrative and managerial personnel;

contributions to funds social insurance;

office and household expenses;

Costs for the purchase of equipment and inventory;

capital and Maintenance;

· rent;

payment for the phone;

postal and telegraph expenses;

the costs of conducting a mandatory audit;

· depreciation deductions;

· Payment of utility services;

Settlements with the budget and off-budget funds;

· other expenses.

In the accounting of a non-profit organization (NPO), the main place is occupied by the accounting of funds for targeted financing. The term "target financing" is also found in accounting, in particular, for the name of account 86, and in tax law. There is no such concept in civil law, however, when drawing up various kinds of contracts, it is necessary to be guided only by the norms civil law.

The closest concepts of civil law for the activities of NCOs are contracts of gift (Article 572 of the Civil Code of the Russian Federation) and donations (Article 582 of the Civil Code of the Russian Federation). A donation is a donation of a thing or a right for generally useful purposes. Donations are made to citizens, medical and educational institutions, institutions social protection, charitable, scientific and educational institutions, foundations, museums and other cultural institutions, PUBLIC and religious organizations.

Donations predetermine the obligations of the beneficiary. Thus, the donor has the right to put forward a condition for the use of the property transferred by him for a specific purpose. Violation of this obligation by the beneficiary may result in the cancellation of the donation.

A legal entity that accepts a donation, for the use of which a certain condition is established, must keep separate records of all operations for the use of donated property.

tax accounting

In the activities of NPOs, there are incomes in the form of funds and other property that are received as gratuitous assistance (assistance) in the manner prescribed by Law No. 95-FZ, as well as property received by the taxpayer as part of targeted financing. Organizations are required to keep separate records of income received and expenses incurred within the framework of targeted financing. In the absence of such accounting, these funds are considered as subject to taxation from the date of their receipt. Grants received also belong to the means of target financing. Grants are recognized as funds or other property if their transfer (receipt) satisfies the following conditions:
grants are provided on a gratuitous and irrevocable basis by Russian individuals, NON-PROFIT ORGANIZATIONS, as well as foreign and international organizations and associations according to the list of such organizations approved by the Government of the Russian Federation for the implementation of specific programs in the field of education, art, culture, public health, protection environment, protection of the rights and freedoms of man and citizen, provided for by the legislation of the Russian Federation, social services poor and socially unprotected categories of citizens, as well as to conduct specific scientific research;
grants are provided on terms determined by the grantor, with a mandatory report on the intended use of the grant.

When determining the tax base, targeted revenues are not taken into account: from the budget to budget recipients and for the maintenance of NPOs, for their statutory activities; transferred free of charge from other organizations and (or) individuals and used by recipients for their intended purpose. Taxpayers - recipients of targeted revenues are required to keep separate records of income (produced) received (produced) (expenses).

Funds received can be recognized as targeted income and expenses only if they fully comply with the requirements of the person who provided the financing. To control the intended use of funds, it is necessary to ensure the identity of the indicators of financial statements and registers accounting, as well as data primary documents.

The basis for the organization of accounting and documentation should be the correspondence of sub-accounts (or subconto) of account 86 "Target financing" to specific sources of targeted financing. The accounting (financial) statements of the organization include summarized data on all sub-accounts of targeted financing, its revenue and expenditure parts. Accounting registers should present a detailed picture of each source of funding.

Supporting documents must be strictly related to a specific contract. It is necessary to compare the costs incurred with certain budget items or estimates. In the absence of such a system for identifying primary documents with sources of targeted funding, inspection bodies will most likely not be able to draw conclusions about the intended use of funds and maintaining separate records. The consequence will be the assignment of targeted income to non-operating and their subsequent taxation.

It is impossible to consider any financial and economic operation, removing it from the general context of the organization's activities. Therefore, it is necessary to compare all types of information that may be relevant to the accounting of earmarked funds. When compiling an income tax return to reflect the received targeted funds, NCOs fill out sheet 07 "Report on the intended use of property (including funds), works, services received as part of charitable activities, earmarked receipts, earmarked financing." The Ministry of Taxes of Russia in the recommendations "The tax accounting system recommended by the Ministry of Taxes of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code Russian Federation"offered to non-profit organizations forms of Registers of accounting for targeted funds in the form of:
Register of receipts of target funds;
Register of accounting for the expenditure of targeted funds;
Register of accounting for target funds used for other purposes.

Accounting

Accounting for targeted income and expenses can be attributed to complex and controversial issues in the accounting of NCOs. Currently, account 86 is used to summarize information on target income and expenses. To reflect target expenses, organizations of their choice fixed in the accounting policy can use either account 86 directly, or 20 "Main production", or 26 "General business expenses". Account 20 for these purposes is directly recommended by the Ministry of Finance of Russia (see Approved by Order of the Ministry of Finance of Russia dated February 7, 2006 No. 24n.)

Chart of accounts financial accounting economic activity organizations and Instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

I recommend using account 20 to account for the expenses incurred by the organization for its main activity (statutory non-commercial activity). When the work is done, account 20 is closed to Debit 86 for the corresponding subcounts.

Disadvantages in the use of accounts 20 and 26 are as follows. When using account 20, traditionally, accounting should be carried out according to economic elements, which has no practical benefit in the activities of NGOs, and the accounting mechanism is very burdensome. Account 26 does not fully correspond in name to the values ​​taken into account, since, in addition to general business expenses, NCOs also have other types of expenses. In addition, according to accounting rules, this account must be closed every month, which is not always justified in the course of the NPO's business activities, and account 20 can be closed after the event.

Therefore, to account for targeted funds, account 86 is the main one. Despite this, there is no single methodology for accounting for targeted income and expenses. The task is somewhat simplified when the organization has one source of funding and it performs a single target program. In practice, this rarely happens. As a rule, an NPO has several sources of funding and carries out several targeted projects or programs.

In the debit and credit of account 86, you need to enter the necessary subcounts and divide the receipts, in accordance with the source of receipts, and debit expenses 86 related to these incomes.

Since the basis of the activities of a non-profit organization is an estimate, then the methodology for accounting for targeted funds must be built using similar approaches. One of the accounting principles of NCOs is the unity and comparability of accounting and tax reporting data. Based on this, it can be recommended to build an accounting system, reflecting the sources of financing on the sub-accounts of account 86. The accounting information collected on sub-accounts is the basis for compiling a report to a specific funding organization or individual. Since several projects and programs are being implemented in organizations, the second level of sub-accounts can be recommended to reflect income and expenses for targeted projects and programs. The next level of detail may correspond to specific budget lines for each target program. As a result, the details of account 86 will look like this:
the first level of the subaccount (subconto) - the sources of financing reflected in the subaccounts of the first level of the target financing account;
the second level of the sub-account (subconto) - the names of target projects and programs reflected on the sub-accounts of the second level;
the third level of the subaccount (subconto) - budget items of specific target projects in accordance with the estimate of income and expenses for this event.

Estimate of income and expenses of a non-profit organization

The accounting system of an NPO should contain information not only about the state of assets and liabilities, the presence and volume of the organization's property, but also, unlike a commercial organization, about how the received targeted funds were used. The basis for reflecting this kind of information is the estimate. AT federal law dated January 12, 1996 No. 7-FZ "On non-profit organizations" states that each NPO must have an independent balance sheet or estimate. The estimate of income and expenses can be defined as a plan for the upcoming receipts of material and cash, as well as expenses of the organization.

It is necessary to identify the sources due to which the non-profit organization exists:
Entry fees;
Membership fee;
Voluntary donations;
Target revenues from budget organizations:
a) for statutory activities
b) for a specific program (in this case, a contract is drawn up with an estimate for each specific program in which income will be equal to expenses)
c) subsidies, subventions
d) material assistance
Profits from commercial activities remaining after tax.

Based on this, it is clear that even organizations that are on the simplified taxation system (STS) must maintain accounting and tax records for correct definition profits from commercial activities, since in our organizations this income item is often very significant.

The estimate of an NPO is compiled for a calendar year, as well as for the implementation of a specific program or project. The draft estimate is discussed and approved by the highest governing body in accordance with the charter of the organization. Changes that need to be made to the estimate should be agreed in writing with the body that approved the original version.

For some simplification of the work, it can be recommended to draw up an estimate for the same items of income and expenses that are provided for in the income statement. An approximate NPO estimate for a financial year may look like account card 86 (in the 1C program) with full details of income and expenses.

The estimate of the target project or program is compiled in accordance with the objectives of the project (program) and is approved by the financing party. Most often these are legal entities.

However, at the moment, far from all the subtleties of accounting for targeted funds are regulated at the legislative and regulatory levels. When working with targeted funds, NPOs are required to comply with the norms and rules of Russian legislation as accurately as possible and be reflected in the accounting policy.

What document regulates the procedure for spending membership fees in a non-profit organization?

Members of a non-profit organization pay share contributions in cash and property. What is the full list of expenses covered by membership fees - read the article.

Question: A garage-building cooperative registered under Russian law is a non-profit organization and is not intended to make a profit. The subject and purpose of creating a cooperative: meeting the needs of citizens in garages by building them at the expense of members of the cooperative, as well as for the subsequent operation of garages. Based on clause 3.2 of the charter, members of the cooperative can pay shares in cash and property. On the basis of clause 4.2 of the Charter, the Share Fund of the cooperative is formed from the share savings (shares) of the members of the cooperative and is used by the cooperative to carry out the activities provided for by the charter. Membership fees are paid monthly and used for expenses on current activities. Membership fees can be paid in advance. Works on a simplified taxation system (single income tax). Which of the following expenses can be covered by the GSK membership fees paid without transferring a single tax? - salary, contributions from the salary of the chairman and accountant of the cooperative, Goskomregistre - payment for the services of a cadastral engineer - utilities: electricity, water, sewerage? In which document can you find a complete list of expenses covered by membership fees?

Answer: The document that regulates the procedure for spending targeted funds is the estimate of income and expenses of a non-profit organization. It is here that the organization determines the list of expenses incurred at the expense of targeted funds and aimed at the implementation of statutory activities.

Rationale

How to make an estimate of income and expenses of a non-profit organization

To plan income and expenses in a non-profit organization (hereinafter - NPO), make up financial plan. Accountants also call such a document an estimate of income and expenses, or a budget.

You will learn from this recommendation how to draw up an estimate, whether there are any requirements for its form and content, who approves it, and in what cases the estimate can be changed.

How to draw up and approve an estimate

What are the requirements for drawing up an estimate for a non-profit organization (NPO)

An estimate of income and expenses can be drawn up in a free form. Each NPO decides for itself what to reflect in the document, based on its specialization and needs. There are no strict requirements for drawing up an estimate-budget anywhere in the legislation.

The budget consists of income and expenditure parts. The income side reflects the expected income in the coming year. And in the expenditure - the planned costs.

The estimate can be very detailed, and can be enlarged. That is, it can show each item of expenditure, or you can give indicators only for groups. As applications, there may be calculations on the basis of which the estimate was made, but not necessarily. The estimate can be made for the organization as a whole. And you can also go to a specific event.*

For what period to make an estimate of a non-profit organization (NPO)

You can develop an estimate for the year, broken down by quarters and months. Or you can not make a breakdown - just give the planned indicators for each article for the year. The estimate can even be several years ahead, broken down by years.

Who approves the estimate of a non-profit organization (NPO)

Estimate approves supreme body NPO management. This can also be done by a permanent collegial elected body of an NPO, if such a right is given to it by the charter of the organization (clause 3, article 29 of the Law of January 12, 1996 No. 7-FZ). Who exactly approves the estimate depends on the form of the NPO's creation. See the table below for all options.

Form of creation of an NPO	Who approves the estimate
Corporate
consumer cooperative	General meeting of participants
Social organization
Public association
Association
Union
Association of property owners
Cossack Society
Community of Indigenous Peoples of the Russian Federation
Chamber of Lawyers
Bar Association, Law Office or Legal Advice
Unitary
Fund	Governing body
Autonomous non-profit organization	Supervisory Board
religious organization	Determined by charter

When can I change my budget

Is it possible to change the approved estimate of a non-profit organization (NPO) during the year

As a rule, NPOs adhere to the amount of expenses approved by the estimate. But if you see that the current costs do not fit into the planned ones, then it is better to change the estimate.

You can change the estimate as many times as the management of the non-profit organization deems it necessary. The closer the actual figures are to the figures in the budget items, the better the organization's level of financial planning. This means that there is less risk of accusations of misuse of funds by the tax authorities.*

The amended estimate is approved by the same NPO management bodies that approved its original version. For example, in public organization it does general meeting its members. The decision itself is recorded in the minutes of the general meeting.

An example of an estimate for a non-profit organization (NPO)

Each NPO, based on its specifics of activity, the form and content of the estimate, draws up individually for itself. We offer two universal options for estimates - option 1 and option 2. The first is suitable for organizations without structural divisions, with a small number of employees and no separate projects. The second - on the contrary, for organizations with a management apparatus and various projects.

2.2.2. Use of account 86 "Target financing"

Currently, account 86 “Target financing” is used to summarize information on targeted income and expenses.

The credit of account 86 reflects entrance and membership fees from founders and participants, voluntary contributions and donations from individuals and organizations, as well as all other targeted funds received to finance the organization's statutory activities.

The following entries are used for this:

dt account 51 “Settlement account” (50 “Cashier”, 52 “Currency account”) - Kt of account 76 “Settlements with different debtors and creditors”,

Dt of account 76 - Kt of account 86.

Upon receipt of property that is not cash, the following is recorded in the accounting records of a non-profit organization:

Dt account 08 "Capital investments" (10 "Materials", 41 "Goods") - Kt account 76 "Settlements with various debtors and creditors",

Dt 76 - Kt 86.

Note!

Since non-profit organizations keep records on an accrual basis, they must reflect not only the funds received, but also accrue them on the planned date of receipt (according to the donation agreement, membership regulation or other document). For example, if non-commercial partnership on the basis of the membership provision, it was necessary to receive membership fees on the 1st day of any month, then the accountant had to accrue them in accounting, regardless of whether the money was received or not.

That is, on the date of the expected receipt of funds, it was necessary to make a posting:

Dt of account 76 - Kt of account 86.

And only when receiving money:

Dt of account 51 - Kt of account 76.

To account 86, sub-accounts are opened based on the specifics of the organization's core activities and the features of the workflow.

Since the basis of the activities of a non-profit organization is an estimate, the methodology for accounting for targeted funds is reflected based on its structure: taking into account the items of income and expenses.

For example, the following levels of subaccounts are opened for account 86:

first: by type of funding (income part of the budget, for example, donations, entrance membership fees, regular membership fees);

second: by sources of financing (revenue part of the estimate, donors, members of NGOs, etc.);

third: by types of targeted projects and programs (expenditure part of the estimate);

fourth: by item of expenditure:
1 - wages and social contributions,
2 - rental of premises for a targeted event,
3 - transportation costs,
4 - purchase of equipment for the target project,
5 - repair of target project equipment,
6 - administrative expenses, etc.

Moreover, analytics by types and sources of financing may not necessarily be conducted on account 86. It is enough to show it on account 76 “Settlements with various debtors and creditors”. It is also possible to duplicate some of the information on both accounts.

Similarly, in the case when analytics by types of programs and items of expenditure is reflected on account 20, it can be omitted or duplicated on account 86.

The selected accounting options must be fixed in the accounting policy of the NCO.*

Example 2.1

The Charitable Foundation is implementing a targeted project aimed at assisting orphanages, "Help the Children!". To finance the expenses, the fund receives donations from the Russian commercial organization OJSC Zavod Selmash and the foreign fund Country (see estimate).

Estimated income and expenses for the target project "Help the Children"

The accountant reflected these operations as follows (fragment of records):

Invoice number 51 - Invoice number 76/ JSC "Plant Selmash"	- 593,000 rubles. - donations were received from JSC "Plant Selmash";
D-t account 76 / JSC "Plant Selmash" Kt account 86/Donations/ Project "Help the Children!"	- 593,000 rubles. - donations were credited to the target funding for the "Help the Children!" project;
Dt account 51 - Invoice Qty 76/Country Fund	- 837,000 rubles. - donations received from the Country Foundation;
Account 76/Fund Country - Invoice 86/ Donations/ Project "Help the Children!"	- 837,000 rubles. - donations were credited to the target funding for the "Help the Children!" project;
Invoice number 60 - Invoice order 51	- 500,000 rubles. - repair work paid;
D-t account 20 / Expenses on the authorized children!”/expenditure item 1 - Invoice set 60	- 500,000 rubles. - reflected the cost of repair work;
Account 86/Donations/ Project "Help the Children!" - Invoice set 20/Expenses on authorized activities/Project “Help children!”/expenditure item 1	- 500,000 rubles. - expenses for repair work were charged at the expense of special-purpose financing.

The accountant recorded the other costs of the project in the accounting accounts in the same way.

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be applied only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for payment for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at

The work of an estimator can rightfully be equated with the work of an accountant or a lawyer, because in order to correctly draw up an estimate, it is necessary to have a sufficient stock of knowledge, experience, using accurate data for calculations.

Any serious organization and responsible developer is well aware that the construction of even a small temporary facility is not possible without preparation of budget documentation . For this reason, even at the preparatory stages of construction, the question arises of who to entrust the preparation of estimates.

Of course, you can entrust the preparation of estimates to one of the employees of the company. But, in this case, the consequences can be more than sad. It is not entirely profitable to have a professional estimator at the headquarters all the time. the frequency of budgeting documents may not be too high. It is possible to resort to the services of private estimators, but no one guarantees responsibility and compliance with the conditions. Thus, we come to the conclusion that the most successful option is to contact specialized companies. But which budgeting company should be chosen and what selection criteria should be followed?

To begin with, it is necessary to highlight the main criteria on the basis of which the selection will be carried out. Among them are:

Professionalism/quality of service

Price

Compilation time

Guarantees

Additional services

Professional winter / quality of services + cost. We deliberately combined these two points into one, because. most often they are inextricably linked in the psychology of the customer. Agree that each of us wants to get a quality product / service for the minimum amount of money. But, as numerous experience shows, this does not happen. Therefore, the ideal option is fair prices. That is, the optimal ratio of the quality of services and the cost for them. You must understand that a company with many years of experience and an excellent reputation simply cannot afford to provide cheap services. it is necessary to pay for the work of professionals, which in turn must be adequately evaluated.

Compilation deadlines. For any construction organization a delay in the preparation of estimates can be tantamount to a failure in the construction schedule. For this reason it is very important make estimates "at the first request of the customer." Unfortunately, this is not always possible, but a decent estimate company will not promise to make a huge number of estimates in one day. However, it is always possible to agree on terms that will be convenient for both the customer and the company. As a result, you get a high-quality estimate (without haste) in the optimal time frame.

Guarantees. One of the signs that testifies to the reliability of the estimate organization, the quality of its services, is guarantees. By concluding a contract, you get confidence that your estimate will be drawn up correctly and efficiently, because it is not profitable for any organization to provide a client with a low-quality service, which will subsequently receive complaints.

Additional services clearly demonstrate the predisposition of the company to the client. Such a service includes services for adjusting estimates, customer consultations on the compiled documentation and other useful recommendations.

For 10 years, Tauruss LLC has strictly followed all the selection criteria stated above, and, therefore, is rightfully considered one of the the best companies for budgeting in the Russian market.