Report of the treasurer of the snt at the meeting. Accounting in SNT: postings

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. tax accounting. SNT is a full-fledged legal entity with a Charter that determines the procedure for doing business.

The choice of the system of taxation of SNT

The volume of corroborative documents when maintaining accounting partnerships depends on the system of taxation chosen by the organization. SNT has the opportunity to choose a general or simplified taxation regime.

Use of the simplified tax system in accounting

The limit value of the average number in USN enterprises should not exceed 100 people. Modify object taxation of the simplified tax system or system within a year is not allowed. In SNT, the most convenient object for accounting is the “income” form. Accounting for expenditure indicators for articles is made in the journal of operations.

When maintaining the simplified tax system, the partnership pays:

• A single tax calculated in the conduct of commercial activities.
• Insurance premiums accrued to the Pension Fund and the Social Insurance Fund for payments made to the manager, accountant, security guards and other employees who receive wages.
• personal income tax paid by the tax agent.
• Land tax, the amount of which is paid from members' contributions.

For taxes paid, SNT submits declarations and settlements to the IFTS and funds. Balance sheet represents in a simplified form, established for small businesses. AT without fail report on intended use funds received.

When implementing entrepreneurial activity Separate accounting of income and expenses is required. Separate accounting is carried out for funds received and spent under targeted programs and commercial activities.

Accounting for the objects of the garden partnership

The document flow of SNT is carried out by groups of assets and liabilities.

The duties of the SNT accounting department include tax accounting and reporting for regulatory organizations. The chairman of the SNT may assume responsibility for keeping records. The IFTS is quite wary of situations where the positions of chairman, accountant and other employees are held on a voluntary basis, without remuneration.

Source of SNT income

The receipt of amounts for servicing activities is made by membership fees of the participants in the partnership. The amount is determined according to the estimate proposed at the general meeting of members or in the presence of a quorum, the sufficient number of which is determined by the constituent documents. The size membership dues installed on calendar year or other period determined by the partnership. Membership fees are treated as earmarked tax-free income.

Receipt of membership dues is made according to the receipt cash order. CNT organizations are required to comply with the rules for conducting cash transactions. If the day of arrival at the cash desk Money coincides with a number of persons, the reception can be carried out according to the statement indicating the data of the site, person and if there is a signature. A PKO is mandatory issued to the document (receipt cash warrant) with its subsequent reflection in the cash book.

Income Accounts

The working chart of accounts used by the partnership is approved in the appendix to the accounting policy. Accounting for receipts is carried out using and sub-accounts opened for maintenance analytical accounting. The account is opened:

• 86/1 to account for the funds of the entrance fee sent to the paperwork.
• 86/2 to account for membership fees used to cover current expenses.
• 86/3 to account for funds allocated for the implementation of targeted programs, for example, the acquisition of a fixed asset.

Let's consider an example with a typical situation of accounting in SNT "Plot". The general meeting of the members of the partnership established the need for the construction of the road. The contribution of each person amounted to 1500 rubles. The designated purpose amount is accumulated on account 86/3 for a loan by participants. In accounting for persons, the following transactions are reflected:

Debit 76/5 Credit 86/3 - 1500 rubles - the debt has been 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 partnership expenses

The list of expenses allowed in servicing the activities of the SNT must be established in the constituent documents or internal position approved general meeting 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. The document is required for drawing up internal reporting, determination of the balance and movement on the accounts. Consider the features of the accounting journal.

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.

Accounting for utility bills on a practical example

The estimate of the partnership does not separately reflect utility payments, which must be taken into account. The main type of received SNT public service is electricity supplied on the basis of an agreement with a resource supply company. Accounting for electricity costs is accounted for on account 26, cost accounting for meters is kept on account 76/5 in the context of sections or names in correspondence with settlement accounts.

Consider examples of postings when receiving electricity bills and paying them from a service provider.

In the address of SNT "Ogorodnik" from JSC "Energosbyt" was billed for June 2016 in the amount of 850 rubles. The chairman of the partnership agreed with the act for receiving energy, which he made a note in the copy of the service provider. In the accounting of SNT "Ogorodnik" entries are made:

1. Dt 26 Kt 60 - 850 rubles - the amount of expenses of SNT for electricity according to the act was accrued;
2. Dt 60 Kt 51 - 850 rubles - payment was made for the supplied energy;
3. Dt 86 / 2Kt 26 - 850 rubles - expenses were covered through targeted revenues.

The debt for the supply of electricity to SNT Ogorodnik has been repaid.

The costs of paying utility bills to the service company are covered by the targeted income of the participants. The partnership itself does not provide electricity supply services and income from expenses is not considered income. The duties of the governing body of the partnership include collecting funds and transferring them to the company providing the electricity service. Accounting in the SNT is carried out in strict accordance with the tariffs established for the service.

Land plots and property of SNT

SNT land can only be used for intended purpose for growing crops and building a building. For housing construction land is not used. The building on the site is not registered as a property with the right of registration and has the status of a garden house.

A land plot cannot be privatized and is leased to a person after joining a partnership. The property is the property of all participants. Persons have at their disposal:

• Public roads located on the territory of SNT.
• Communications intended for the functioning of engineering networks.
• Areas intended for parking or placing containers for collecting garbage.
• Common facilities, gates, fences.

Accounting for property created at the expense of members of the partnership is carried out on the accounts of fixed assets, construction in progress. The property created at the expense of the participants of the partnership is the property legal entity, designed in the form of SNT. The right to dispose of property with restrictions on transactions must be approved in the charter of the partnership.

Members of the partnership have the right to dispose of property on general rights. 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 series practical issues SNT activities.

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. Are the receipts from the members of the SNT to cover the payment for electricity and land tax partnership income?

No, they are not. The amounts are paid as part of membership dues, 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.

A horticultural non-profit partnership (SNT) is a non-profit organization established by citizens on a voluntary basis to assist its members in solving the general social and economic problems of gardening (paragraph 5 of article 1 of the Federal Law of April 15, 1998 No. 66-FZ). SNT is a kind of horticultural non-profit associations of citizens. Other types of such associations include horticultural consumer cooperative(SPK) and horticultural non-profit partnership (SNP) (clause 1, article 4 of the Federal Law of April 15, 1998 No. 66-FZ). We will tell you about the main postings in SNT in our consultation.

SNT funds

SNT, being a non-profit organization, operates primarily through the contributions of its members. There are the following types of SNT contributions (Article 1 of the Federal Law of April 15, 1998 No. 66-FZ):

The procedure for making entrance, membership and targeted contributions to the SNT is determined by the charter of the SNT (clause 4, article 16 of the Federal Law of April 15, 1998 No. 66-FZ).

SNT contributions are accounted for on account 86 “Target financing” in the context of the purpose of target funds and sources of their receipt.

Accordingly, the write-off of expenses incurred at the expense of SNT funds for the statutory purposes of the partnership is made at the expense of funds on account 86.

Basic accounting entries in SNT

Here are the main accounting records SNT in the form of a table.

Accounting and harvesting with taxes in a garden partnership.

Audit of accounting and taxes in SNT today actual topic, since there is practically no accounting in SNT, or it is conducted extremely poorly, which in practice causes various frauds on the part of both the accountant of the SNT partnership and the chairman.

In SNT there are simply no literate people who understand accounting. It is difficult for an SNT accountant to find practical guidance on organizing SNT accounting, therefore, advice from a competent specialist is valued in this area.

Experts of "Audit Expert" are ready to help the accountants of the garden partnership, who have recently been appointed to act as an accountant and cashier of the SNT (treasurer), will help to find answers to burning questions, and the audit commission of the SNT will be sure that during the audit everything will be checked with the accountant as it should.

After an audit of SNT, even an ordinary gardener wants to know exactly what problems there are in accounting for SNT, how the money he pays is taken into account, and where his hard-earned money is directed

Organization of accounting in SNT, payment of taxes, necessary documents:

AT horticultural associations the procedure for organizing, implementing and maintaining accounting by individual normative documents not regulated.

Even in the Letter of the Ministry of Finance of Russia dated October 25, 1996 No. 92 “On accounting and reporting by horticultural non-comm. partnerships” clarified: - Horticultural partnerships are recommended to keep accounting records in accordance with those developed for small organizations in the form of a simple accounting form (book of accounting for household operations in the form No. K-1 or journal-order). We inform you that by order of the Ministry of Finance of Russia on December 21, 1998, No. 64n, they were approved for the application of the form of documents for keeping records in a garden partnership, for example, the form of the journal-order No. K-1 was approved.

Horticultural noncomm. partnerships should Accounting on general methodological basis and approved rules established by the Regulation on accounting. accounting, as well as various accounting provisions that take into account the accounting procedure for various accounting objects, the use of the Chart of Accounts (according to the Instructions for Using the Chart of Accounts).

In different economic conditions, the horticultural partnership, as necessary, use the following types of accounting:

• Ledger finished products, raw materials, materials;
• payroll book;
• household journal. operations;
• statement of results for economic and financial. activities.
• accounting book of movable and immovable property;
• book of accounting for cash and settlements.

In modern market conditions horticultural associations no longer use the outdated journal form of accounting, but widely use an automated form of accounting. (Programs "1-C: Accounting" of various versions).

The main areas of accounting in the garden partnership:

• TARGET FINANCING - ACCOUNTING IN SNT

1. Membership, introductory and target contributions, partnership contributions.
2. Accounting for funds received from targeted financing
3. Procedure for targeted spending of targeted financing
4. Other income and income
5. Documentation of partnership expenses
6. Registration of relations with citizens who are not members of a garden non-commercial partnership

• PROPERTY OF A GARDENING NON-COMMERCIAL PARTNERSHIP

1. Objects accounted for on the balance sheet of the horticultural noncomm. partnerships
2. Inventory of the existing property of the partnership
3. Accounting for depreciation of fixed assets
4. Reconstruction and repair of existing fixed assets of SNT
5. Other use of property for statutory and commercial purposes of SNT

• Registration of employees in SNT

1. Organization of labor relations in SNT
2. Accounting wages and accruals in the partnership
3. Payroll taxes, personal income tax.
4. Benefits and compensation for employees of the partnership

• BUSINESS ACTIVITIES SNT

1. Types of commercial activities
2. Accounting for income from commercial activities of the horticultural non-comm. partnerships
3. Accounting for the expenses of a horticultural non-commercial partnership
4. Sale land plots, accounting and control

• CASH AND SETTLEMENT OPERATIONS In SNT

1. Accounting banking operations, transfers in a gardening partnership
2. Accounting for cash transactions in a partnership
3. Accounting for accounts with accountable persons.

• GARDENING ASSOCIATION TAXES

1. Land tax charge
2. Partnership property tax as a legal entity
3. Personal property tax.
4. VAT, income tax, water tax
5. Application of SNT simplified system taxation
6. The system of taxation for agricultural. commodity producers
7. Fines and penalties for taxes and fees in SNT
8. Form of payment of taxes by the Partnership

• REPORTING OF THE GARDENING PARTNERSHIP

1. Accounting reports of SNT
2. SNT tax reporting

• AUDIT and CONTROL OVER THE FINANCES AND ACTIVITIES OF THE PARTNERSHIP

Audit in partnership, audit, thematic audit. The main mistakes in conducting, auditing, audits in SNT.

• FORMATION OF THE ACCOUNTING POLICY OF A GARDENING NON-COMM. PARTNERSHIP

Formation of an order on the accounting policy of the Partnership: accounting policy on accounting of SNT, accounting policy of SNT for taxation, the main tasks of the accountant of the partnership and control over their execution.

• LAWS AND REGULATIONS GOVERNING THE ACTIVITIES OF THE PARTNERSHIP
• Law No. 7-FZ of January 12, 1996 “On non-comm. organizations"
• Recent amendments to the Law 402-FZ dated December 6, 2011 “On Accounting”
• The Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 N 106n “On Approval of the Regulations on Accounting. accounting".
• To account for income, PBU 9/99 is used - Regulation on accounting "Income of the organization".
• To account for expenses - PBU 10/99 - Accounting Regulations "Expenses of the organization".
• For accounting of property - PBU 6/01 - Regulation on accounting "Accounting for fixed assets".
• Non-cash payments - Regulation No. 2-P on non-cash payments in Russia (approved by the Bank of the Russian Federation on October 3, 2002, taking into account the last changes)
• Cash transactions are regulated - Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U On the procedure for conducting cash transactions by legal entities and applying simplified order cash transactions by small businesses”.

Check also with.

SNT is a popular modern structure established to maintain dacha economy and solving problems arising in this area. The law No. 66-FZ of April 15, 1998 regulates the work of the SNT. Accounting in SNT can be divided into:

1. Analytical maintenance of a card file of plots, acceptance of contributions, preparation of reports on debtors;

2. accounting for fixed assets, inventories, cash and settlement transactions, reporting to the Federal Tax Service, funds, statistics.

It is impossible to underestimate the importance of accounting in SNT today: this is an enterprise, and it is obliged to keep records of all aspects of activity.

Accounting in SNT: postings on targeted receipts

The SNT budget is formed by receipts from members of the partnership. These are the contributions:

• introductory;
• membership;
• target.

The movement of these funds is reflected in the account. 86 “Targeted Funding” using sub-accounts to separate the status of contributions. For settlements with gardeners, accounts of settlements with debtors / creditors are used (account 76). The basis for the functioning of SNT is an estimate of income and expenses, approved at a meeting of gardeners.

Proceeds are spent only on the purposes specified in the estimate. standard form there is no estimate, so the leadership of the SNT approves a convenient option for itself. The costs incurred are reflected in the accounts of production - 20, 26, but it is not forbidden to fix them in the debit account. 86 with the corresponding sub-account.

Example

A new member was admitted to the SNT "White Key" who acquired a plot (6 acres) and contributed:

Entrance fee 2000 rubles;

Membership fees - 1800 rubles. (200 rubles per hundred square meters);

Target - for the construction of a platform for a waste container - 100 rubles.

The SNT estimate approved the cost of repairing the water conduit (40 thousand rubles), the construction of the site (4 thousand rubles). Per month:

▪ Written off materials for the repair of the water pipeline - 15 thousand rubles;

▪ construction of the site is completed, documented by acts of completed work with confirmation of volumes, contractor's services paid - 4 thousand rubles;

▪ Salary for SNT employees – 16,000 rubles, deductions of 4,960 rubles were paid;

▪ purchased stationery for 350 rubles.

Accounting in SNT reflects operations:

Accounting in SNT: postings, features of OS accounting

A feature of accounting for fixed assets in horticulture is that the cost of an asset acquired for non-commercial use includes not only the costs incurred during the purchase, transportation, consultations, but also the amount of input VAT.

postings:

Investments from targeted funds are reflected in the account. 83, increasing additional capital. Accounting in SNT: postings:

Items used exclusively for non-commercial purposes and acquired from earmarked proceeds are not subject to revaluation or depreciation. It is calculated for the balance sheet (sch.010) at the end of the year.

Accounting in SNT: postings and accounting of results

At the end of the month, the accountant closes the account. 90 to profit account 99 (D / t 90 K / t 99), the balance of which is taken into account on account 84 " Undestributed profits"(D / t99 K / t 84). However, in SNT, any activity is carried out for the purposes determined by the charter. Therefore, there is no distribution of profit between the participants, and the amount is sent to the account. 86 from the debit account 84 (D / 84 K / t 86).

Accounting in SNT is not exempt from taxes, but the tax base does not include target funds directed in accordance with the estimate for the implementation of statutory activities.

In connection with the entry into force of a new special law for gardeners and gardeners No. 217-FZ, every second chairman of the board of SNT is concerned about the problem of finding an accountant. Finding an accountant in SNT is really a problem, as an accountant in SNT must meet the following criteria:

• An accountant understands the intricacies and nuances of accounting non-profit organizations;
• The services of an Accountant for SNT are inexpensive;
• The accountant removes all paperwork and reporting from the chairman of the board of SNT;
• It is desirable that the workplace, consumables and software were not a SNT problem;

Accounting and "Service Gardener"

If your Accountant uses the service, it says that he saves you money.

You immediately get a working, modern system of interaction in your partnership. The accountant only needs to transfer the summary data on accruals to accounting program, for the formation of tax reporting.

Accounting services for non-profit organizations (SNT, DNP, ONT, TSN) remotely!
Currently, the company's subscribers are horticultural, horticultural and dacha non-profit partnerships in Russia. Since the entire range of SNT accounting services is provided remotely, any SNT, regardless of location, can entrust accounting.

Company specialists are happy to share their knowledge accumulated over the years of work with SNT, HOA, and housing and communal services enterprises. Seminars, webinars are held, including by invitation tax inspections region. The company's website is updated weekly with relevant articles on various issues important for gardeners.

The services of the partners of the Service are an ideal addition to the services of the "Service Gardener"!
The tandem of companies will allow not only to organize a transparent accounting of contributions to the SNT, but also to ensure professional accounting support and documentation expense transactions. Together we can not only take into account your costs, but also optimize them in terms of taxation and contributions.