ACCOUNTING OF LIABILITIES IN NON-BUDGET NON-PROFIT ORGANIZATIONS
Abstract
The low level of development of information and legislative support of accounting of non-budgetary non-profit organizations is an important factor that causes the lack of proper development of the non-profit sector of the economy. Modern research demonstrates the special relevance of the theoretical and methodological direction of analytical developments in the field of accounting of non-budgetary non-profit organizations, taking into account international experience and domestic traditions. The purpose of this article is to theoretically substantiate and provide practical recommendations for improving the accounting of accounts payable of a wide range of organizations in the non-budgetary non-profit sector of the economy of Ukraine. To achieve this goal, the double entry method is used as the main one used in research on accounting topics. The peculiarities of the activities of non-budgetary non-profit organizations that have the greatest impact on the accounting of accounts payable are taken into account: the goals of financial and economic activities are different from making a profit; retained earnings that can be generated are used to support the main activity; the main purpose of activity - achievement of public goods; the main source of funds – targeted funding; lack of classical economic categories “capital”, “price” and “cost”; non-budgetary non-profit organizations are service-oriented, respectively, production is absent; lack of financial and speculative activities; resources are often obtained from a supplier who does not expect to receive economic benefits from them (sponsor, patron); performance can not be measured by standard indicators of financial analysis. The main business transactions that arise in the activities of non-budgetary organizations and related to the accounting of accounts payable are: receiving services or works from the supplier to ensure the main activities and administrative needs; reflection of the approved amounts to other creditors (grantees) according to the submitted reports on project implementation; accrual of wages and deductions from it and a number of others. The paper identifies opportunities for improving the methodology of accounting for accounts payable for these business transactions.
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