Accounting policy for snt. Accounting policy snt
Accounting policy for 2014
Horticultural Non-Commercial Partnership "Naughty Stream"
Order of the Chairman of the Board No. 1 dated 01.01.2001
I order:
Based on Art. 8 federal law dated 01.01.2001 "On Accounting"
in accordance with the provisions of PBU 1 / "Accounting policy of the organization", approved. Order of the Ministry of Finance of the Russian Federation dated 06.10.08 No. 000n to adopt an accounting policy for 2013.
I . Accounting policy for accounting purposes.
1. In accordance with paragraph 1 of Art. 7 of the Federal Law "On Accounting", the head of the organization is responsible for the organization of accounting and compliance with the law when performing business operations. The accounting policy of the organization is formed by the chief accountant and approved by the head of the organization. Accounting is maintained by the chief accountant.
2. The Organization applies the General System of Taxation. Accounting is kept in electronic form using the 1C Enterprise 8.2 program, VDGB configuration Accounting in NPOs.
8.5 Fixed assets received free of charge upon receipt are reflected: Debit 01.02 "Fixed assets in non-commercial activities" Credit 83.09 "Additional capital, subaccount "Other sources".
8.6 Fixed assets received free of charge upon their disposal are reflected in the following posting:
Debit 83.09 "Additional capital, subaccount "Other sources" Credit 01.02" Fixed assets in non-commercial activities."
8.7 The costs of repairing fixed assets are credited to account 26.02 in the amount of actual costs as repairs are carried out. Certificates of acceptance of work should be considered as documents confirming the repairs made.
9. Spending funds of target financing.
The spending of funds of targeted financing (including membership, targeted, entrance fees of members of the SNT) is carried out in accordance with the "Estimate of income and expenses", annually approved by the General meeting of members of the SNT.
Targeted financing funds (contributions for consumed electricity by SNT members) are not included in the Estimate of income and expenses.
9.1 The expenditure of funds of targeted financing is accounted for in the debit of accounts 20.03 and 26.02 in the context of general business expenses, reflecting the items of the estimate of income and expenses of the SNT. Monthly accounts on 20.03 and 26.02 are closed and the expenses collected on it are credited to account 86.02.
9.2 Spending funds of target financing for other purposes is not allowed.
10. The procedure for conducting cash transactions in the organization.
10.1 Cash transactions in the organization are conducted in accordance with the REGULATIONS
ON THE PROCEDURE FOR CARRYING OUT CASH OPERATIONS WITH BANKNOTES AND COIN OF THE BANK OF RUSSIA ON THE TERRITORY OF THE RUSSIAN FEDERATION dated October 12, 2011 N 373-P. Responsible for conducting cash transactions (cashier) in SNT "Naughty stream" is appointed chief accountant.
10.3 Receipt of membership, targeted contributions and contributions for consumed electricity to the cash desk of the organization are issued by a receipt order. A member of the SNT is issued a receipt for a cash receipt with the signature of the cashier and the seal of the organization.
10.4 Every year, from December 15 to December 31, the organization independently sets the cash balance limit for the next calendar year.
The expenditure of funds from the cash desk is allowed for the payment of wages to employees, the issuance of accountable amounts, payment for goods, materials, services, payment of benefits.
Amounts in excess of the established limit shall be transferred to the settlement account of the organization.
11. Account 51. Settlement accounts.
On the settlement account of the organization, cash is kept in accordance with the items of cash flow.
From the current account of the organization, payments are made to suppliers and contractors for goods, materials, services; settlements are made with the budget for taxes and fees, cash is received for payment wages and other expenses.
Cashless payments are made using electronic system Internet client. The chief accountant of the organization is appointed responsible for the storage of electronic keys.
12. Account, 60.02). Accounting for settlements with suppliers and contractors.
On the account, 60.02) records of settlements with suppliers and contractors for the delivered goods, works, services, including for garbage disposal, electricity are kept.
13. Account 68. Calculations on taxes and fees.
13.1 Account 68.01. Account 68.01 records the amounts of accrued, withheld and transferred income tax individuals.
13.2 Account 68.08. On account 68.08, the amounts of accrued and paid tax on the property of the organization are kept.
13.3 Account 68.10. On account 68.10, the amounts of accrued and paid land tax are kept.
13.4 Account 68.04. Account 68.04 keeps records of accrued and paid income tax.
14. Account 69. Calculations for social insurance.
Account 69 keeps records of the amounts of accrued and paid contributions to the FSS, PFR and MHIF.
15. Account 70. Remuneration.
15.1 According to the debit of account 70, the amounts for remuneration of employees of the organization and individuals performing work under work contracts are accrued. The credit of the account reflects the payment of wages to employees of the organization and payment to individuals under work contracts.
15.2 Payment of wages is carried out according to payrolls from the cash desk of the organization. It is allowed to transfer amounts for wages by bank transfer at the request of the employee.
16.1 On account 71.01, the amount of reports issued to employees of the organization and members of the board working in the organization on a voluntary basis for the purchase of goods, works, services and entertainment expenses is kept. The reporting period for the amounts issued under the report for business and hospitality expenses is 30 days.
16.2 Issuance of accountable amounts to persons who are not employees of the organization and members of the board is not allowed.
17. Accounting for penalties and fines.
In accordance with paragraph 4.6 of the Charter of the SNT, the REGULATIONS ON PAYMENT OF ENTRY, MEMBERSHIP, TARGET FEES AND MEMBERSHIP FEES FOR PAYMENT FOR THE CONSUMED ELECTRICITY IN THE SNT "Ozornoy Ruchey" and the Regulations on the internal regulations of the SNT "Ozornoy Ruchey" provide for the calculation of penalties and for late payment of membership dues, as well as the accrual of penalties to members of the SNT.
18. The amounts of penalties and fines are recorded on account 91.01 (Other income). At the end of the calendar year after the reformation of the balance, the profit received among the members of the SNT is not distributed. After paying income tax, the amount of net profit is written off to the credit of account 86.02. The procedure for further spending these funds is determined by the decision of the general meeting of members of the SNT.
19. Valuation of property, liabilities and business transactions is carried out in rubles and kopecks.
20. Accounting reports and reporting to the FSS and the PFR are provided in electronic form using the Kontur-Extern program.
21. The list of officials entitled to receive funds for accountability, as well as the procedure, amount and terms for issuing funds for accountability are determined by order of the chairman of the partnership at least once a year.
22. The list of officials who have the right to sign primary documents,
approved by the order of the chairman of the partnership at least once a year.
23. Business transactions are monitored audit commission acting in accordance with paragraph 9 of the Charter of the SNT.
The procedure for the work of the Audit Commission and its powers are regulated by the Regulations on the Audit Commission.
The audit is carried out in accordance with the "Regulations for the audit", approved at the general meeting of members of the SNT.
II . Accounting policy for tax purposes.
1. Tax registers do not apply. Data for filling out tax returns
formed in the accounting system.
2. An organization has the right to engage in entrepreneurial activity, but only insofar as it serves to achieve the goals for which it was created (Article 24 of the Federal Law of 12.01.96 No. 7-FZ "On Non-Commercial Organizations").
3. Separate accounting for general business costs related to commercial and statutory
activities are conducted on accounts 20 and 26.
4. General business expenses are written off in proportion to the share of proceeds from the sale of goods (works, services) in the volume of all receipts, including special-purpose financing.
5. Income tax.
5.1 In accordance with art. 251 of the Tax Code of the Russian Federation, the income of the organization in the form of targeted income (entry, membership, share fees, donations recognized as such in accordance with the civil legislation of the Russian Federation, as well as deductions for the formation in accordance with the procedure established by Article 324 of the Tax Code of the Russian Federation of a reserve for repairs, overhaul of the general property received from SNT members) are not subject to income tax.
5.2 The amounts of Penalties and fines received are included in non-operating income and are subject to income tax.
5.3 SNT, applying the general taxation regime, calculates and pays tax on profits from entrepreneurial activities in accordance with Art. 246 of the Tax Code of the Russian Federation. The profit received from entrepreneurial activity is not subject to distribution among the founders of a non-profit organization in the form of dividends, but must be directed to the conduct of statutory activities. Based on the requirements of Art. 26 of Law N 7-FZ, after paying income tax in accounting, profit from entrepreneurial activity is taken into account as a source of the organization's statutory activities and the formation of its property in accordance with the estimate.
5.4 Profit received from entrepreneurial activity at the end of the reporting year should be written off from the debit of account 84 "Retained earnings (uncovered loss)" to the credit of account 86 "Target financing". For separate accounting of profits received from entrepreneurial activity, a subaccount "Profit from entrepreneurial activity" can be opened to account 86.
5.5 Based on the requirements of paragraph 14 of Art. 250 of the Tax Code of the Russian Federation, when targeted revenues and funds from targeted financing are used for other than their intended purpose, these funds and revenues are recognized as non-operating income of a non-profit organization and are included in tax base when calculating income tax. At the same time, earmarked funds used for other purposes are included in the income of a non-profit organization at the time of actual use of targeted funds for other than their intended purpose, or at the time of violation of the conditions under which they were provided in accordance with subpara. 9 p. 4 art. 271 of the Tax Code of the Russian Federation.
The object of taxation of the profit of the organization is income reduced by the amount of expenses incurred (Article 247 of the Tax Code of the Russian Federation).
Expenses for conducting statutory activities are not included in the expenses associated with the entrepreneurial activities of a non-profit organization and are not taken into account in the tax base when calculating income tax.
6.1 According to Art. 143 of the Tax Code of the Russian Federation, the organization is a VAT payer. Target funds received by NPOs are not related to the implementation of work, the provision of services, on this basis, targeted and membership fees, donations, grants, budget allocations, etc. are not included in the tax base for value added tax.
6.2 VAT paid on the acquisition of property, services, is taken into account in the cost of this property (services).
7. Personal income tax.
The organization is a tax agent for personal income tax. Every year, at the end of the tax period, the organization submits information to the tax authorities in the form 2-NDFL.
8. Insurance contributions to the Social Insurance Fund, the Pension Fund and the Compulsory Medical Insurance Fund.
The organization is a payer of insurance premiums in accordance with the law of 24.07.09 No.
In accordance with the current regulations, the organization calculates and pays insurance premiums, provides the necessary reporting.
9. Tax on the property of the organization.
The organization is the payer of the tax on property of the organization.
10. Land tax.
The organization is a land tax payer.
Chief accountant:
Ensure that accounting records are maintained in accordance with Law N 402-FZ, the Plan
accounting accounts and Instructions for its application (approved by Order of the Ministry of Finance of Russia dated 01.01.01 N 94n) and other applicable regulations.
Ensure timely and complete submission of required reporting
interested users in accordance with applicable law.
Ensure the possibility of a reliable determination of the taxable base for settlement with
the budget and off-budget funds for established taxes and other payments in
in accordance with applicable tax laws.
Control over the execution of the order on accounting policy is entrusted to the chairman of the board of SNT and the audit commission.
Chairman of the Board
SNT "Naughty stream" ________________
Reporting:
- in the IFTS - tax return for tax paid in connection with the application of the simplified taxation system (KND form 1152017);
- in the IFTS - a tax return for land tax (KND form 1153005);
- in the IFTS - a tax return for personal income tax (form 2NDFL, form KND 1151078);
- in the IFTS - information on the average number of employees, (KND form 1110018);
- in the PFR - a payroll for insurance premiums, pension and medical insurance (form RSV-1 PFR);
- in the FSS of the Russian Federation - a settlement sheet for accrued and paid insurance premiums for compulsory insurance (form 4-FSS).
Entrance, membership, target and voluntary contributions of SNT members are not income and are not taken into account when calculating the taxable base for income tax.
Accounting rules in snt (nuances)
Are the income from the members of the SNT to cover the payment for electricity and land tax the income of the partnership? No, they are not. The amounts are paid as part of membership fees, which must be indicated in the Articles of Association of the partnership.
Question number 4. How are the costs of SNT covered when the need exceeds the income established according to the annual estimate? The amount of target receipts of the members of the partnership depends on the established amount adopted by the general meeting of participants. In case of insufficient funds, it will be necessary to collect a quorum of members of the CNT and revise the amount of contributions established for the year.
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How to keep accounting in snt land, electricity and property?
The document is necessary for compiling internal reporting, determining the balance and movement on accounts. Consider the features of the accounting journal. Regulation Characteristics Form used No. K-1 Order of filling in the entry Chronological Grounds for making the entry Primary accounting documents Contents Short description operations The order of recording amounts Produced on the debit and credit of the account Withdrawal of the balance According to the results of the month and each account The convenience of keeping records in the accounting journal is to obtain accurate indicators that allow you to report on the income and expenditure side of the estimate.
Attention
Accounting for utility bills practical example The estimate of the partnership does not separately reflect utility payments, which must be taken into account. The main type of utility service received by SNT is electricity supplied on the basis of an agreement with a resource supply company.
Accounting policy snt for 2016
In the case of use of SNT property by third parties, a contract for the right to use is concluded with them for a fee, the amount of which corresponds to the cost established for members. Blitz answers to common questions Consider the answers to a number of practical questions of SNT activities.
Important
Question number 1. How are the size of membership fees determined and their accounting in the absence of estimates? The amount of contributions is established by the general meeting of members and can be accepted without approval of the estimate. To account for receipts and expenses, a journal of operations is created, which allows you to determine the distribution of amounts among expense accounts.
Question number 2. How is the fact of payment of contributions confirmed if the admission is carried out according to the statement? SNT can take the form at the general meeting of the members of the partnership. In most associations, membership books are drawn up, where a record is made of the payment of the fee.
Question number 3.
Accounting in snt: postings
Info
To get acquainted with the detailed content of the subsections of the site, you must click on the item of the Main Menu that interests you. The latest version of FZ-66 dated April 15, 1998 "On horticultural, horticultural and country non-profit associations citizens” Significant additions and changes were made to the law FZ-337 dated 07/03/2016. For ease of use, all changes are highlighted in red. Link to the draft Law for download: New 66-FZ dated 04/15/98
as amended by Federal Law No. 337 dated July 3, 2016. On July 29, 2017, the President of the Russian Federation signed a new federal law “On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts Russian Federation”. Free link to the new law for download (docx file format): FZ-217 dated 07/29/2017 Date of entry into force of the law 01/01/2019 From the same date FZ-66 dated 04/15/98
Online journal for an accountant
Federal Law No. 66-FZ of April 15, 1998): Type of contributions Characteristics Entrance fees Monetary funds contributed by SNT members for organizational expenses for paperwork Registration membership fees Monetary funds periodically contributed by SNT members for the maintenance of property common use, remuneration of employees who have concluded employment contracts with SNT, and other current expenses Target contributions Monetary funds contributed by members of the SNT for the acquisition (creation) of public facilities Federal Law No. 66-FZ of April 15, 1998). SNT contributions are accounted for on account 86 “Target financing” in the context of the purpose of target funds and sources of their receipt.
Accounting in snt
- RAS 6/01 - Accounting Regulation "Accounting for Fixed Assets" (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n)
- Regulation No. 2-P on non-cash payments in the Russian Federation (approved by
- Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n “On Approval of the Regulations on Maintaining accounting and Accounting Reporting in the Russian Federation” instead of the obsolete order, a new order came into force: Order of the Ministry of Finance of the Russian Federation of October 6, 2008 N 106n “On Approval of Accounting Regulations” (as amended on April 6, 2015)
- The procedure for conducting cash transactions in the Russian Federation (approved by the Decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No.
In case of payment of contributions by SNT members to the settlement account of SNT without specifying a cost item, the distribution of funds by item is made by an accountant in the following order:
- Land tax contributions;
- Entry fees;
- security measures;
- Maintenance of partnership roads;
- Tidying up public lands;
- Target contributions for the construction of the power grid;
- General plan;
- Organizational expenses;
- Electricity project;
- Cadastre of public lands.
With further clarification of the articles. By decision of the members of the Board of SNT, an adjustment of the total data may be made to the already approved estimate of income and expenses. In this case, a recalculation is made from the beginning of the year.
The designated purpose amount is accumulated on account 86/3 for a loan broken down by participants. In accounting for persons, the following entries are reflected: Debit 76/5 Credit 86/3 - 1500 rubles - the debt is accrued in the amount of the target contribution.
Debit 50 Credit 76/5 - 1500 rubles - a cash contribution was made to the target program. Account 86/3 will be closed after the construction of the SNT "Uchastok" road.
Debt on counterparties can be determined by account 76/5. Accounting for the expenses of the partnership The list of expenses allowed for servicing the activities of the SNT should be established in the constituent documents or internal regulations approved by the general meeting of participants.
The amount of annual expenses is determined in the estimate. At the end of the year, the chairman submits a report approved at the general meeting. SNT often uses a ledger for its operations.
Chart of accounts for accounting for snt under a simplified taxation system
- home
- Basic concepts of accounting
Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of the legislation established for all enterprises. Document flow is aimed at registration of operations that serve the needs of the organization.
Entrepreneurial activity is allowed only to achieve the goals specified in the constituent documents. In the article we will consider how accounting is carried out in SNT.
The association was created to meet current needs and solve social and economic problems. The members of the partnership are not liable for the obligations of the SNT, and the association is not liable for the debts of the participants. Similarly with enterprises of other forms, the conduct of activities must be taken into account and formalized in accordance with the terms of accounting and tax accounting. SNT is complete legal entity with the Charter, which determines the procedure for conducting activities.
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Accounting policy for 2018 (correcting accounting)
Only such changes are made to the policy that require the choice of one of the accounting methods. For example, what method to calculate depreciation - linear or non-linear. The same rule should apply when specifying policy changes for 2018.
You need to enter only those changes that directly relate to the method of accounting that is used in the organization. For example, the legislation changed the method of accruing reserves. If the organization does not create reserves, then new rules for their creation will not need to be prescribed in the accounting policy.
If the organization has not indicated in the policy about any changes in the legislation, then there is nothing terrible in this. In this case, the main thing is that the accounting is carried out correctly. For example, the organization did not reflect the new OS limit in the accounting policy, but it keeps records in accordance with the current changes.
Accounting policy in snt (nuances)
- The procedure for conducting an inventory of assets and liabilities:
- inventory is carried out by a permanent inventory commission;
- inventory of fixed assets is carried out once every three years;
- material inventory and accounts receivable held once a year during the IV quarter no later than December 15 of the reporting year;
- cash register inventory is carried out monthly;
- an inventory of settlements with the budget and extra-budgetary funds is carried out quarterly before the preparation of the relevant reports;
- when changing the financially responsible person, an inventory of all transferred property is carried out.
- The limit of the value of attribution to fixed assets is 20,000 rubles. (maybe less). Objects of fixed assets worth less than 20,000 rubles.
Prepare an accounting policy for 2018 for free
Important
Download! For free! Use Elections of governing bodies in the SNTOrganization of eligible elections Registration in the SNTHow to get registration without a trial Liquidation of legal illiteracyQuestions and answers. Ask a question, find out your rights and live in peace! We are building a residential buildingBuilding on a garden plot according to the rules Everything about contributions to SNT About membership, target, entrance and other fees "Dacha Amnesty" land plot into ownership Force the SNT board to work in the legal field Rules for the use of a land plot Rights of the land owner Restriction of land ownership rights Is it possible to forcibly deprive the owner of a plot? Find out the truth Land taxPay the tax correctly. Benefits in SNT Kaliningrad About new materials To view the photos posted on the site in an enlarged size, click on their reduced copies.
Accounting policy of a budgetary institution: how to draw up according to new requirements
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Accounting policy of the organization - sample 2018
It is necessary to fix in the policy for 2018, then the organization will use the deduction, and the rules themselves containing the procedure for calculating the deduction do not need to be prescribed. Such rules are established by the regional authorities and they can be changed within 3 years, unless the region provides a different period. What to add to the accounting policy for 2018 The main change is that in 2017, changes were made to the law on accounting. In connection with these changes, the current 24 PBUs are now equated with federal accounting standards.
However, many PBUs will be replaced by new documents by 2019. Thus, 14 new standards are currently under development. Some of the PBUs will only be updated, for example, PBU 18/02 “Accounting for income tax settlements” and PBU 2/2006 “Accounting for assets and liabilities whose value is expressed in foreign currency”.
Accounting policy for 2018: instructions for an accountant
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Attention
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Accounting policy for snt for 2018
New standards New accounting standards come into force on January 1, 2018. We are making changes to the accounting policy of a public sector enterprise according to the list of orders of the Ministry of Finance dated December 31, 2016:
- No. 256n "Conceptual Framework for Accounting and Reporting of Public Sector Organizations".
- No. 257n "Fixed assets".
- No. 258n "Rent".
- No. 259н "Depreciation of assets".
- No. 260n "Presentation of financial statements".
Important changes have affected the accounting of fixed assets in the institution. Now, to simplify the accounting of fixed assets, you can combine fixed asset units into groups. For example, in order not to take into account a wardrobe, a table and an office chair separately on the balance sheet, you can capitalize the OS group as “Office furniture set” with detailed description in the inventory card.
Ways to apply changes in accounting policies There are several ways to apply changes in accounting policies:
- Perspective. Under this method, the modified policy is applied to those business activities that occur after the date of the policy change;
- Retrospective. This method involves adjusting the comparative figures for reporting for the previous year or years.
The use of a retrospective method is not always possible.
For example, in the event that the assessment of the consequences of this method in monetary terms is impossible due to the lack of necessary information for previous periods. Cannot be applied this way and in the event that the assessment of the consequences in monetary terms is not possible, since the necessary estimated values are not available.
Accounting policy for snt for 2017 sample free download for basic
- The list of officials who have the right to sign primary documents is approved by order of the chairman of the partnership at least once a year. Accounting policy for tax purposes:
- Tax registers do not apply. Data for filling in tax reporting are formed in the accounting system.
- Separate accounting of general business expenses related to commercial and statutory activities is kept on account 26.
- General business expenses are written off in proportion to the share of proceeds from the sale of goods (works, services) in the volume of all receipts, including special-purpose financing.
Ensure the Chief Accountant:
- accounting in accordance with Law No. 129-FZ, the Chart of Accounts and the Instructions for its Application (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No.
Accounting policy for snt for 2017 sample free download for usn
The true equality of citizens lies in the fact that they are all equally subject to the laws. - J. D'Alembert What is SNT? Find out from the article what and why is wrong in your SNT. The current version of FZ-66 dated April 15, 1998. All additions and changes have been made to the law, incl. entered into force in accordance with the Federal Law-337 of 07/03/2016 Download! For free! The new federal law FZ-217 of July 29, 2017. The law comes into force on January 1, 2019. From the same date, FZ-66 of April 15, 1998 becomes invalid. Download! For free! Article-by-article scientific and practical commentary to FZ-66 dated April 15, 1998, with changes until April 14, 2008. Download! For free! Enjoy! Article-by-article scientific and practical commentary to FZ-66 dated April 15, 1998, as amended until June 30, 2006. Expanded and supplemented edition.
Accounting policy(UE) is a “particularly important” document, which contains aggregate information on the maintenance of accounting and tax accounting methods at an enterprise (primary observation, cost measurement, current grouping and generalization of the results of economic activity facts).
aim creation of UE, is to ensure the possibility of combining all accounting information about the situation in the company. The UE contains the financial and economic indicators of the company, the procedure for their formation and what these indicators reflect.
In the HOA, accounting policy is also an important element of the system internal control for the activities of the HOA.
The regulatory acts of the legislation of the Russian Federation stipulate that the UE is formed by the chief accountant, or the person responsible for this area of \u200b\u200bwork.
Each individual subject of economic activity independently forms its own PM, which is based on the facts / conditions of doing business.
When compiling a management plan for horticulture, the following regulations must be applied:
These regulations set out the basic principles and requirements for the preparation of accounting policies necessary for the implementation of the activities of SNT.
The structure of the accounting policy of SNT
UE can be divided into 4 main sections:
Section 1. Organizational and technical, which contains:
1.1.organization of accounting (chief accountant, or other person responsible for this area of work);
1.2. accounting structure;
1.3. software package for accounting (for example, 1-C "accounting" version ....;
1.4.document flow (primary documentation, the rule for its maintenance and formation, and who has the right to sign these documents)
"Which documents are primary" indicates the forms of primary documents. You can specify ready-made unified forms, or create your own, in compliance with all the mandatory details specified in Article 9 of Law No. 402-FZ.
Important!!! Documents for cash transactions for SNT are best used already, approved unified forms;
1.5. forms of accounting, accounting registers (the same as for commercial organizations);
1.6. Inventory procedure:
aggregate information is formed on the procedure for conducting an inventory; it must be detailed by materials or by objects, or when a responsible person is changed - an inventory is also necessary, etc. General information contained in the UE:
Creation of an inventory commission
Definition of the list of assets and liabilities subject to verification;
The timing of the inventory (for example, fixed assets will be subject to verification of the fact of their availability - 1 time in three years, receivables - 1 time per year, etc.);
1.7. the procedure for conducting cash transactions, this section can be issued as a separate local document, which describes in detail all transactions that are directly related to cash (for example, membership fees, monthly payment for the protection of gardening in accordance with the charter, etc.).
Section 2. Methodological, which includes the following:
2.1 Accounting methods either accrual or cash basis. For SNT, you can set the cash method, since this method, according to the norms of the law "On Accounting", is provided for organizations with a simplified method of accounting;
2.2.accounting-working chart of accounts;
contains information on synthetic / analytical accounts required for accounting in a particular entity (SNT):
2.3.Methods for assessing assets and liabilities (for example, depreciation methods, method of writing off materials, costs), etc.
2.4. Classification of income and expenses
Structure of expenses and income
| Income | Expenses |
| Membership fee | System maintenance: power supply, water supply, security, etc. |
| earmarked contributions | Garbage removal, household waste |
| Entry fees | General running costs |
| Other income, for example, (debts of previous years on contributions), etc. | Administrative expenses |
| Labor costs, taxes, etc. |
2.5. The procedure for writing off general business expenses
First of all, the costs must be justified and documented. There are several ways to write off expenses in accounting.
2.6. Another developed accounting method specific to horticultural associations.
Describe the conduct of control within the partnership, over the course of activities with the analysis and implementation of all financial and economic indicators. The dynamics of growth/decline compared to the level of the previous year, to establish the reason for the decline and propose ways to solve them to establish the stability of the development of SNT activities.
Section 3. Accounting statements
Determine the materiality of the formation of a particular financial statement.
The horticultural partnership draws up a balance sheet and, accordingly, a report on the intended use of funds.
Accounting statements are presented in tax authority no later than March 31 of the year following the reporting year.
SNT refers to a small business, therefore, it can apply simplified financial statements.
In addition, if the partnership receives other income from entrepreneurial activities, then there is an obligation to fill out and submit a form of a report on financial results.
In this section, provide for the procedure for compiling an explanatory note to the financial statements with a breakdown of all indicators that affect the financial result.
Section.4 Tax accounting
This section can be included in the general accounting policy, or it can be approved by a separate local document.
tax accounting- this is the aggregate generalized information of the methods (methods) allowed by the tax legislation for determining the income and expenditure parts, their recognition, evaluation and distribution, as well as accounting for other indicators of financial and economic activity for tax purposes.
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On July 29, 2017, the President of the Russian Federation signed a new federal law "On the conduct by citizens of horticulture and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation."
Free link to the new law for download (docx file format): FZ-217 of 07/29/2017
The date of entry into force of the law is 01/01/2019. From the same date, FZ-66 of 04/15/98 becomes invalid.
The discussion of the law is open here:
(registration is required to make comments, suggestions, changes).
FZ-217 dated July 29, 2017 - Constantly supplemented, amended comments on the new federal law, taking into account the established practice.
Accounting policy of the horticultural partnership
1. Accounting policy for accounting purposes in SNT
Horticultural partnerships and other non-profit organizations often do not draw up an accounting policy order at all.
However, in accordance with the current legislation, accounting in a non-profit organization, as in any other, 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 Russia dated December 9 1998 No. 60n.
The accounting policy of the organization is the main internal document that regulates the procedure for maintaining accounting and reporting.
In the accounting policy, the organization chooses a method of accounting from several allowed by law and regulations. If, on a specific issue, the regulatory documents do not establish methods of accounting, then when forming an accounting policy, the organization develops an appropriate method.
According to Art. 6 of Law No. 129-FZ, the accounting policy is developed by the chief accountant (accountant) and approved by order or order of the head of the organization.
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.
The accounting methods adopted in the formation of the accounting policy include methods for calculating the depreciation of fixed assets, assessing inventories, work in progress and finished products, recognizing profits from the sale of products, goods, works, services and other methods.
From the moment of the entry into force of part two of the Tax Code of the Russian Federation, the procedure for maintaining tax records is established by the taxpayer in the accounting policy for tax purposes (Article 313 of the Tax Code of the Russian Federation).
2. An example of an accounting policy for a horticultural partnership
An example of an accounting policy for accounting purposes (for an organization that does not carry out commercial activities). Separate details of the order in the example are not used intentionally.
Order No. ___________ dated December 29, 2006
On the accounting policy for 2007
according to SNT "Pishchevik"
Based on the Federal Law of November 21, 1996 "On Accounting", Regulations on Accounting and Reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, Accounting Regulations "Accounting Policy of the Organization" (PBU 1 /98),-
I ORDER:
Adopt the following accounting policy according to Sadovoe non-profit partnership"Pishchevik" for 2007:
Accounting policy for accounting purposes:
- Accounting is carried out by an accounting department headed by an accountant.
Options:- chief accountant;
- leader personally;
- specialized organization.
- Accounting is carried out on a computer using the program "Accounting - 1C".
Options:- magazine-order way;
- memorial-order method;
- in the book "Journal-Main".
- The following ledgers are maintained:
- property book;
- book of cash and settlements;
- labor accounting book;
- journal of business transactions.
- Working chart of accounts according to
- The forms of primary accounting documents used to document the facts of economic activity must be developed by the horticultural partnership itself.
- The procedure for conducting an inventory of assets and liabilities:
- inventory is carried out by a permanent inventory commission;
- inventory of fixed assets is carried out once every three years;
- an inventory of materials and receivables is carried out once a year during the IV quarter no later than December 15 of the reporting year;
- cash register inventory is carried out monthly;
- an inventory of settlements with the budget and extra-budgetary funds is carried out quarterly before the preparation of the relevant reports;
- when changing the financially responsible person, an inventory of all transferred property is carried out.
- The limit of the value of attribution to fixed assets is 20,000 rubles. (maybe less). Objects of fixed assets worth less than 20,000 rubles. are taken into account as part of inventories and are written off as expenses at the time of their transfer to operation.
- The method of accruing depreciation of fixed assets is linear.
Options:- diminishing balance;
- by the sum of the numbers of years of the term beneficial use.
- Useful life of fixed assets on the basis of Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 "On the Classification of Fixed Assets Included in Depreciation Groups".
- The cost of acquiring books, brochures, magazines and the like is recognized as an item of inventory and expensed at the time it is put into service.
Option: Recognized as an item of property, plant and equipment. - When fixed assets are retired, their residual value is formed on account 01.
Option: On the account 91. - Materials used in statutory activities are valued at full cost, including the purchase price of materials and overheads.
- Control over business operations is carried out by the Audit Commission, acting in accordance with paragraph ___ of the Charter.
- The expenditure of targeted financing is accounted for in the debit of account 26.
Option: accounted for in the debit of account 86, without using cost accounting accounts. - Account 26 is closed monthly and the expenses collected on it are credited to account 86 by posting:
Debit 86 Credit 26 (if the first option of clause 13 is applied). - Fixed assets received free of charge upon receipt are reflected in the following posting:
Debit 01 "Fixed assets" Credit 86.4 "Other sources". - Fixed assets received free of charge upon their disposal are reflected in the following posting:
Debit 86.4 "Other sources" Credit 01 "Fixed assets". - The costs of repairing fixed assets are charged to account 26 in the amount of actual costs as repairs are carried out. Certificates of acceptance of work should be considered as documents confirming the repairs made.
- The reporting period for the amounts issued under the report on business and hospitality expenses is 10 days.
- The creation of primary supporting documents, the determination of the procedure and deadlines for their submission for reflection in internal accounting is carried out by responsible persons in accordance with the workflow schedule (the workflow schedule must be approved by the horticultural partnership).
- Evaluation of property, liabilities and business transactions is carried out in rubles and kopecks.
Option: in rubles, with the allocation of the difference to the accounts of financial results. - Financial statements are provided on paper in accordance with paragraph 6 of Art. 13 of Law No. 129-FZ.
Option: rented electronically using the program (specify the name). - The list of officials entitled to receive funds under the report, as well as the procedure, amount and timing of the issuance of funds under the report, are determined by order of the chairman of the partnership at least once a year.
- The list of officials who have the right to sign primary documents is approved by order of the chairman of the partnership at least once a year.
Accounting policy for tax purposes:
- Tax registers do not apply. Data for filling in tax reporting are formed in the accounting system.
- Separate accounting of general business expenses related to commercial and statutory activities is kept on account 26.
- General business expenses are written off in proportion to the share of proceeds from the sale of goods (works, services) in the volume of all receipts, including special-purpose financing.
Ensure the Chief Accountant:
- accounting in accordance with Law No. 129-FZ, the Chart of Accounts and the Instructions for its Application (approved by Order of the Ministry of Finance of Russia No. 94n dated October 31, 2000) and other applicable regulations;
- timely and complete submission of the necessary reporting to interested users in accordance with applicable law;
- the possibility of reliably determining the tax base for settlements with the budget and extra-budgetary funds for established taxes and other payments in accordance with the current tax legislation.
Control over the execution of the order on accounting policy shall be entrusted to the chairman of the partnership and the commission for monitoring compliance with the current legislation.
Application No. 1
to Order No. ____ dated December 29, 2006
"About the accounting policy for 2007 according to SNT "Pishchevik"
Working chart of accounts:
Balance accounts:
- 01 - Fixed assets;
- 08 - Investments in non-current assets;
- 10 - Materials;
- 26 - General business expenses;
- 50 - Checkout;
- 51 - Settlement accounts;
- 60 - Settlements with suppliers and contractors;
- 68 - Calculations for taxes and fees;
- 68-1 - calculations for personal income tax;
- 68-2 - VAT calculations;
- 68-8 - property tax calculations;
- 68-10 - calculations for land tax;
- 69 - Calculations for social insurance and security;
- 69-1 - Calculations for social insurance;
- 69-2 - Calculations for pension provision;
- 69-3 - Calculations for health insurance;
- 70 - Settlements with personnel for wages;
- 71 -Settlements with accountable persons;
- 76 - Settlements with different debtors and creditors;
- 86 - Targeted financing;
- 86-1 - Entrance fees;
- 86-2 - Membership fees;
- 86-3 - Target contributions;
- 86-4 - Other sources.
Off-balance accounts:
- 001 - Leased fixed assets;
- 002 - Inventory assets accepted for safekeeping;
- 010 - Depreciation of fixed assets.
If a horticultural partnership conducts commercial activities, the accounting policy should also indicate the procedure for maintaining income and expenses for this activity, accounting for raw materials, materials and goods, the procedure for organizing separate accounting for commercial and statutory activities, and develop a detailed policy for tax purposes.