Accounting in SNT: postings. Accounting in SNT How accounting is carried out in SNT

Accounting and harvesting with taxes in a gardening partnership.

The audit of accounting and taxes in SNT is a hot topic today, since in SNT accounting is practically not carried out, or is done extremely poorly, which in practice causes various frauds on the part of both the accountant of the SNT partnership and the chairman.

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

Audit Expert experts are ready to help the accountants of the gardening partnership, who have recently been appointed to perform the duties of an accountant and cashier of SNT (treasurer), will help find answers to pressing questions, and the audit commission of SNT will be confident that during the audit the accountant will check everything as it should.

After an SNT audit, 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:

In horticultural associations, the procedure for organizing, implementing and maintaining accounting is not regulated by separate regulatory documents.

Back 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" explained: - gardening partnerships are recommended to keep accounting records in accordance with those developed for small organizations in the form of a simple form of accounting (book of business transactions in 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, forms of documents for keeping records in a garden partnership were approved for use, for example, the form of journal order No. K-1 was approved.

Horticultural non-comm. partnerships must maintain accounting records according to a general methodological basis and approved rules established by the Accounting Regulations. 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, gardening partnerships, as necessary, use the following types of accounting:

book of accounting of finished products, raw materials, supplies;
wage accounting book;
household magazine operations;
statement of results for economic and financial activities.
book of accounting of movable and immovable property;
book of cash and settlements.

In modern market conditions, gardening partnerships 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 a garden partnership:

TARGET FINANCING – ACCOUNTING IN SNT

Membership, entrance and target post-pulls, contributions to the partnership.
Accounting of received funds for targeted financing
The procedure for targeted expenditure of targeted financing funds
Other receipts and income
Documentation of partnership expenses
Registration of relations with citizens who are not members of a gardening non-profit partnership

PROPERTY OF A GARDENING NON-PROFIT PARTNERSHIP

Objects included on the balance sheet of the horticultural non-comm. partnership
Inventory of existing property of the partnership
Accounting for depreciation of fixed assets
Reconstruction and repair of existing fixed assets of SNT
Other use of property for statutory and commercial purposes of SNT

Registration of employees in SNT

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

BUSINESS ACTIVITY SNT

Types of commercial activities
Accounting for commercial income activities of horticultural non-comm. partnership
Accounting for expenses of a gardening non-profit partnership
Sale of land plots, accounting and control

CASH AND SETTLEMENT OPERATIONS IN SNT

Accounting for banking transactions and transfers in a gardening partnership
Accounting for cash transactions in a partnership
Accounting for settlements with accountable persons.

TAXES FOR GARDENING PARTNERSHIP

Calculation of land tax
Tax on property of a partnership as a legal entity
Property tax for individuals.
VAT, income tax, water tax
Application of SNT simplified taxation system
Taxation system for agricultural. commodity producers
Fines and penalties for taxes and fees in SNT
Partnership tax payment form

REPORTING OF THE GARDENING PARTNERSHIP

Accounting statements of SNT
Tax reporting SNT

AUDIT AND CONTROL OF FINANCES AND ACTIVITIES OF THE PARTNERSHIP

Audit of a partnership, audit, thematic audit. The main mistakes when conducting audits and audits in SNT.

FORMATION OF THE ACCOUNTING POLICY OF A GARDENING NON-COMMERCIAL PARTNERSHIP

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

LAWS AND REGULATIONS Governing the operation of a partnership
Law No. 7-FZ of January 12, 1996 “On non-comm. organizations"
Latest changes to Law 402-FZ of December 6, 2011 “On Accounting”
Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 N 106n “On approval of accounting regulations” applies. accounting."
To account for income, PBU 9/99 is used - Accounting Regulations “Income of the Organization”.
To account for expenses - PBU 10/99 - Accounting Regulations “Organizational Expenses”.
For property accounting - PBU 6/01 - Accounting Regulations “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 recent changes)
Cash transactions are regulated by Bank of Russia Directive No. 3210-U dated March 11, 2014 on the procedure for conducting cash transactions by legal entities and the application of a simplified procedure for cash transactions by small businesses.”

Check out also.

The accounting automation program Info-Accountant allows you to

Fully automate accounting and tax accounting in gardening partnerships that use the simplified taxation system (simplified taxation system) and ORN (general taxation regime).
Calculate taxes and fill out declarations, make the necessary calculations and generate reports to the Federal Tax Service, Pension Fund, Social Insurance Fund (taking into account the specifics of SNT activities);
Take into account membership and target fees, debts, income and expenses within the framework of the statutory activities of the gardening partnership.
Conduct settlements with suppliers and contractors for work accepted and services received.
Take into account the receipt and disposal of materials, special equipment, inventory (MOL, inventory, etc.).
Take into account the fixed assets (fixed assets) of the gardening partnership (wear and tear, modernization, reconstruction, repairs, etc.).
Automate all calculations for remuneration of the administration and workers of the gardening partnership under concluded contracts.

Advantages of accounting software for SNT

Easy to learn
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Great functionality
Automatic program update via the Internet
Tax regimes of simplified tax system and ORN
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Accounting for all the features of SNT accounting
The development of the "Info-Accountant SNT" program is led by an experienced accountant of SNT "Complex" (Moscow region),
thoroughly knowledgeable about all the intricacies and features of accounting in SNT
The development company has 27 years of experience in accounting automation
The development and development of the program is carried out by a large team of experienced programmers,
therefore, the dismissal of one or two programmers will not affect the development of the program

The Info-Accountant program successfully accounts for SNT

SNT Aleko	SNT Alley	SNT Andreevskoe	SNT Antenna
SNT Antsiferovo	SNT Arbat	SNT Astra	SNT Aelita
SNT Aeroflot	SNT Beloborodovo	SNT Belyaevo	SNT Berezka (2 SNT)
SNT Berezki	SNT Bon	SNT Bulatnikovo	SNT VASKHNIL
SNT Vasyuki	SNT Vega	SNT Vega-99	SNT Verbilki
SNT Wind	SNT Veteran	SNT Veshnyaki	SNT Victoria
SNT Cherry (2 SNT)	SNT Cherry	SNT Cherry Orchard	SNT Volga
SNT Sunrise	SNT Golitsyno	SNT Golovkovo	SNT Gorki
SNT Goryachkinets	SNT Ridge	SNT Gum	SNT Denisovka
SNT Dobroe	SNT Doibitsa	SNT Valley	SNT Domostroitel
SNT Friendship (4 SNT)	SNT Dubki	SNT Dubrava	SNT Dyakonovo
SNT Zapovedny	SNT Zarya (3 SNT)	SNT Star	SNT Health
SNT Zelenogradskoe	SNT Ivushka	SNT Toy	SNT Izmailovo
SNT Ilyinskaya Polyana	SNT Irkutsk	SNT Istok	SNT Istra
SNT Kalinka	SNT Cardiologist	SNT Kedr	SNT Climate
SNT Kolos	SNT Complex	SNT Kostino	SNT Krypton
SNT Crocus	SNT Kukshevo	SNT Lazurnoe	SNT Lesnaya Polyana
SNT Lesnik	SNT Lesnoye	SNT Lemonnoye	SNT Lipka
SNT Lokomotiv	SNT Lugovina	SNT Mamonovo	SNT Trowel
SNT Bear	SNT Metallurg	SNT Mirage	SNT Mirnoe
SNT Mozhaisky	SNT Moskabel	SNT Nagorye	SNT Nadezhda
SNT Science	SNT Housewarming	SNT Nudol	SNT Ogonyok (2 SNT)
SNT Okolitsa	SNT Orekhovo	SNT Orbit	SNT Sandy
SNT Petrovskoe	SNT Pluto	SNT Pobeda	SNT Podoli
SNT Podshipnikovets	SNT Poyma	SNT Polet	SNT Polesie
SNT Polyana (4 SNT)	SNT Polyanka	SNT Pochtovik	SNT Education
SNT The Path to Gardening	SNT Rainbow (3 SNT)	SNT Raiki	SNT Razdolye
SNT Rassvet (2 SNT)	SNT Rodniki	SNT Rodnichki	SNT Rosinka
SNT Brook	SNT Rybnik	SNT Saburovo	SNT Saturn
SNT Light	SNT Signalman	SNT Family	SNT Sestrorechye
SNT Skala	SNT Snow Valley	SNT Juice	SNT Sokol
SNT Sokolovo	SNT Solnechnaya Polyana	SNT Sunny	SNT Sosnovoe
SNT Builder	SNT Theater	SNT Tekstilshchik	SNT Temp
SNT Teplovik	SNT Teremok	SNT Peatlands	SNT Traktorosad
SNT Uralmashevets	SNT Success	SNT Torch	SNT Ferrosad
SNT Firsanovsky	SNT Chemist	SNT Khlynovo	SNT Khovrino-1
SNT Tsarevo	SNT Central	SNT Chapaevets	SNT Chernobyl
SNT Shiltsy	SNT Enthusiast	SNT Yubileiny	SNT Yuzhny (2 SNT)
SNT Jupiter	SNT Yantar	SNT Yakhroma	and many, many others...

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Legislative framework of SNT

List of main legislative
and regulations

Federal laws

Responsibility of the debtor to pay contributions to SNT

Civil Code of the Russian Federation Article 395. Liability for failure to fulfill a monetary obligation

1. In cases of unlawful withholding of funds, evasion of their return, or other delay in their payment, interest on the amount of the debt is subject to payment. The amount of interest is determined by the key rate of the Bank of Russia in force during the relevant periods. These rules apply unless a different interest rate is established by law or agreement.

2. If the losses caused to the creditor by the unlawful use of his funds exceed the amount of interest due to him on the basis of paragraph 1 of this article, he has the right to demand compensation from the debtor for losses in the amount exceeding this amount.

3. Interest for the use of someone else's funds is charged on the day the amount of these funds is paid to the creditor, unless a shorter period is established for the accrual of interest by law, other legal acts or agreement.

4. If the agreement of the parties provides for a penalty for non-fulfillment or improper fulfillment of a monetary obligation, the interest provided for in this article is not subject to collection, unless otherwise provided by law or agreement.

5. Calculation of interest on interest (compound interest) is not allowed, unless otherwise provided by law. For obligations fulfilled when the parties carry out business activities, the use of compound interest is not allowed, unless otherwise provided by law or agreement.

6. If the amount of interest to be paid is clearly disproportionate to the consequences of violation of the obligation, the court, at the request of the debtor, has the right to reduce the interest provided for in the contract, but not less than to the amount determined based on the rate specified in paragraph 1 of this article.

Code of Administrative Offenses of the Russian Federation Article 7.1. Unauthorized occupation of land

Unauthorized occupation of a land plot or part of a land plot, including the use of a land plot by a person who does not have the rights to the specified land plot provided for by the legislation of the Russian Federation - entails the imposition of an administrative fine if the cadastral value of the land plot is determined, on citizens in the amount of 1 up to 1.5 percent of the cadastral value of the land plot, but not less than five thousand rubles; for officials - from 1.5 to 2 percent of the cadastral value of the land plot, but not less than twenty thousand rubles; for legal entities - from 2 to 3 percent of the cadastral value of the land plot, but not less than one hundred thousand rubles, and if the cadastral value of the land plot has not been determined, for citizens in the amount of five thousand to ten thousand rubles; for officials - from twenty thousand to fifty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles.

Notes:

1. For administrative offenses provided for in this article, persons carrying out entrepreneurial activities without forming a legal entity bear administrative liability as legal entities.

2. In the case of unauthorized occupation of a part of a land plot, an administrative fine, calculated from the cadastral value of the land plot, is calculated in proportion to the area of the unauthorized occupied part of the land plot.

Federal Law of July 13, 2015 No. 218-FZ (as amended on August 3, 2018) “On state registration of rights to real estate” (with amendments and additions, which came into force on October 1, 2018)

Article 1. Subject of regulation of this Federal Law. Basic provisions

1. This Federal Law regulates relations arising in connection with the implementation on the territory of the Russian Federation of state registration of rights to real estate and transactions with it, subject to state registration in accordance with the legislation of the Russian Federation, state cadastral registration of real estate, subject to such registration in accordance with this Federal Law law, as well as maintaining the Unified State Register of Real Estate and providing the information provided for by this Federal Law contained in the Unified State Register of Real Estate.

2. The Unified State Register of Real Estate is a set of reliable, systematized information about real estate registered in accordance with this Federal Law, registered rights to such real estate, the grounds for their occurrence, rights holders, as well as other information established in accordance with this Federal Law.

3. State registration of rights to real estate - a legal act of recognition and confirmation of the emergence, change, transition, termination of the right of a certain person to real estate or restrictions on such a right and encumbrance of real estate (hereinafter referred to as state registration of rights).

4. State registration of rights is carried out by making a record in the Unified State Register of Real Estate of the right to real estate, information about which is included in the Unified State Register of Real Estate

5. State registration of rights in the Unified State Register of Real Estate is the only evidence of the existence of a registered right. The right to real estate registered in the Unified State Register of Real Estate can only be challenged in court.

6. The right of ownership and other proprietary rights to real estate and transactions with it are subject to state registration in accordance with Articles 130, 131, 132, 133.1 and 164 of the Civil Code of the Russian Federation. In cases established by federal law, restrictions on rights and encumbrances of real estate, in particular easement, mortgage, trust management, lease, rental, are subject to state registration, including on the basis of an agreement, or an act of a state authority, or an act of a local government body. living space.

7. State cadastral registration of real estate - entering into the Unified State Register of Real Estate information about land plots, buildings, structures, premises, parking spaces, objects of unfinished construction, unified real estate complexes, and in cases established by federal law, and about others objects that are firmly connected to the land, that is, the movement of which without disproportionate damage to their purpose is impossible (hereinafter also referred to as real estate objects), which confirm the existence of such a real estate object with characteristics that make it possible to define it as an individually defined thing, or confirm the cessation of its existence , as well as other information on real estate objects provided for by this Federal Law (hereinafter referred to as state cadastral registration).

8. The provisions of this Federal Law do not apply to state accounting and state registration of rights to aircraft and sea vessels, inland navigation vessels, and subsoil plots.

Federal Law of July 24, 2007 No. 221-FZ (as amended on August 3, 2018) “On cadastral activities”

Article 39. Procedure for agreeing on the location of land boundaries

1. The location of the boundaries of land plots is subject to mandatory approval in the manner established by this Federal Law (hereinafter referred to as approval of the location of boundaries) with the persons specified in Part 3 of this article (hereinafter referred to as interested parties), if as a result of cadastral work the location of the boundaries of the land plot is clarified a plot in respect of which the corresponding cadastral work was carried out, or the location of the boundaries of adjacent land plots, information about which is included in the Unified State Register of Real Estate, has been clarified.

2. The subject of the agreement specified in Part 1 of this article with the interested person when performing cadastral work is to determine the location of the border of such a land plot, which is also the border of another land plot belonging to this interested person. An interested person does not have the right to raise objections regarding the location of parts of the boundaries that are not at the same time parts of the boundaries of the land plot owned by him, or to agree on the location of the boundaries on a reimbursable basis.

3. Coordination of the location of boundaries is carried out with persons who own adjacent land plots by right:

1) property (except for cases where such adjacent land plots, which are in state or municipal ownership, are provided to citizens for lifelong inheritable possession, permanent (indefinite) use, or to legal entities that are not state or municipal institutions or state-owned enterprises, for permanent ( unlimited) use);

2) lifelong inheritable ownership;

3) permanent (indefinite) use (except for cases where such adjacent land plots are provided to state or municipal institutions, state-owned enterprises, state authorities or local governments for permanent (indefinite) use);

4) lease (if such adjacent land plots are in state or municipal ownership and the corresponding lease agreement is concluded for a period of more than five years).

4. On behalf of the persons specified in Part 3 of this article, their representatives have the right to participate in the coordination of the location of borders, acting by virtue of powers based on a notarized power of attorney, an indication of a federal law or an act of an authorized state body or local government body. At the same time, a representative of the owners of premises in an apartment building, authorized for such approval by a decision of the general meeting of these owners adopted in the manner established by federal law (if the corresponding adjacent land plot is part of the common property of these owners), a representative owners of shares in the right of common ownership of a land plot from agricultural lands - by a decision of the general meeting of owners of such shares (if the corresponding adjacent land plot is part of agricultural land and is owned by more than five persons), a representative of a horticultural non-profit partnership - by a decision general meeting of members of a horticultural or vegetable gardening non-profit partnership (if the corresponding adjacent land plot is located within the boundaries of the territory where citizens conduct gardening or vegetable gardening for their own needs and is the common use property of the partnership).

A representative of this body, authorized for such approval by a power of attorney drawn up on the letterhead of this body and certified by the seal and signature of the head of this body, has the right to participate in the coordination of the location of borders on behalf of a state authority or local government body. Notarization of this power of attorney is not required.

4.1. In cases provided for by federal law, the State Company "Russian Highways" has the right to participate on its own behalf in coordinating the location of the boundaries of land plots intended for the location of public roads of federal significance.

4.2. The boundaries of land plots formed during the gratuitous transfer of military real estate from federal ownership to the ownership of a constituent entity of the Russian Federation or municipal property are subject to approval by the authorized executive body of the constituent entity of the Russian Federation or the local government body of the municipality into whose ownership the specified property is subject to gratuitous transfer. The boundaries of land plots are considered agreed upon if there is a letter from the executive authority of a constituent entity of the Russian Federation or a local government body on their approval with an attachment of the agreed draft boundaries of the land plot.

5. Coordination of the location of boundaries is carried out at the choice of the customer of cadastral work with the establishment of boundaries of land plots on the ground or without establishing the boundaries of land plots on the ground.

The interested party has the right to demand coordination of the location of the boundaries with their establishment on the ground. In this case, such coordination is carried out with the establishment of appropriate boundaries on the ground, with the exception of the cases provided for in Part 6 of this article.

6. Coordination of the location of boundaries is carried out without their establishment on the ground, regardless of the requirements of interested parties in the event that:

1) land plots, the location of the boundaries of which is agreed upon, are forest plots, land plots as part of lands of specially protected natural territories and objects or as part of agricultural lands intended for the implementation of traditional environmental management by indigenous peoples of the North, Siberia and the Far East of the Russian Federation;

2) the location of the boundaries of land plots subject to approval is determined by indicating natural objects or objects of artificial origin or their external boundaries, information about which is contained in the Unified State Register of Real Estate, which makes it possible to determine the location of the boundaries of such land plots subject to approval;

3) the location of the boundaries of land plots, subject to approval, is determined by the location of a linear object on one of such land plots and the norms for land allocation for its location.

7. Coordination of the location of boundaries at the choice of the cadastral engineer is carried out through a meeting of interested parties or individual agreement with the interested party. Coordination of the location of boundaries through a meeting of interested parties without establishing the boundaries of land plots on the ground is carried out on the territory of the settlement within the boundaries of which the corresponding land plots are located or which is the closest settlement to the location of the relevant land plots, unless another location is determined by the cadastral engineer by agreement with interested parties.

8. In the case of agreeing on the location of borders through a meeting of interested parties, a notice of a meeting to agree on the location of borders is given to these persons or their representatives against signature, sent to the email address and (or) postal address at which communication with the person whose right is carried out registered on the property, as well as with the person in whose favor the restriction of right or encumbrance on the property is registered, contained in the Unified State Register of Real Estate in accordance with paragraph 7 of part 3 of Article 9 of the Federal Law of July 13, 2015 N 218-FZ "On State registration of real estate", with notification of delivery (if such information is available in the Unified State Register of Real Estate) or published in the manner established for the official publication of municipal legal acts and other official information of the relevant municipality. Publication of a notice of a meeting to agree on the location of boundaries is permitted if:

1) in the Unified State Register of Real Estate there is no information about the email address or postal address of any of the interested parties or a notice of a meeting to agree on the location of boundaries has been received, sent to the interested person by mail, with a note indicating the impossibility of its delivery;

2) an adjacent land plot is located within the boundaries of the territory where citizens conduct gardening or vegetable gardening for their own needs and belongs to public property, or is part of agricultural land and is owned by more than five persons, or is part of the common property of the owners of premises in an apartment building home;

3) land plots in respect of which cadastral work is carried out are forest plots.

9. The notice of the meeting to agree on the location of the boundaries must indicate:

1) information about the customer of the relevant cadastral work, including postal address and contact telephone number;

2) information about the cadastral engineer performing the relevant cadastral work, including his postal address, email address and contact telephone number;

3) cadastral number and address of the land plot in respect of which the corresponding cadastral work is being carried out, cadastral numbers and addresses of land plots adjacent to it (in the absence of addresses, information about the location of the land plots is indicated) or the cadastral number of the cadastral quarter within the boundaries of which the specified land plots are located ;

4) the procedure for familiarizing yourself with the draft boundary plan, the place or address where this project can be familiarized with from the day of delivery, sending or publication of the notice;

5) place, date and time of the meeting to agree on the location of the boundaries;

6) deadlines and postal address for the delivery or sending by interested parties of requests for coordination of the location of boundaries with the establishment of such boundaries on the ground and (or) in writing justified objections to the location of the boundaries of land plots after familiarization with the draft boundary plan.

10. Notice of a meeting to agree on the location of boundaries must be served, sent or published at least thirty days before the date of this meeting. In this case, the period specified in paragraph 6 of part 9 of this article cannot be less than fifteen days from the date of receipt by the interested person of the relevant notice. The approximate form of the notification is established by the regulatory body in the field of cadastral relations. An interested person who refuses to accept notice of a meeting to agree on the location of boundaries is considered to have been duly notified of the meeting. When agreeing on the location of the boundaries of land plots on an individual basis, the requirements of this article on the procedure for notifying interested parties do not apply.

11. When coordinating the location of boundaries, the cadastral engineer is obliged to:

1) check the powers of interested persons or their representatives;

2) provide the opportunity for interested parties or their representatives to familiarize themselves with the relevant draft boundary plan and provide the necessary explanations regarding its content;

3) indicate to interested persons or their representatives the location of the boundaries of land plots on the ground to be agreed (in case the location of the boundaries is agreed upon with their establishment on the ground).

12. When coordinating the location of boundaries, interested parties or their representatives present to the cadastral engineer identification documents, documents confirming the powers of representatives of interested parties, as well as documents confirming the rights of interested persons to the relevant land plots (except if information about the registered right interested person for the corresponding land plot are contained in the Unified State Register of Real Estate).

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Full automation of accounting in SNT!

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SNT is a popular modern structure established to conduct dacha farming and solve problems arising in this area. The work of SNT is regulated by Law No. 66-FZ of April 15, 1998. Accounting in SNT can be divided into:

1. analytical maintenance of card indexes of plots, acceptance of contributions, preparation of reports on debtors;

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

The importance of accounting in SNT today cannot be underestimated: this is an enterprise, and it is obliged to keep records of all aspects of its activities.

Accounting in SNT: postings for target receipts

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

introductory;
membership;
targeted.

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

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

Example

A new member was admitted to SNT “Bely Klyuch”, who acquired a plot of land (6 acres) and contributed:

Entry fee 2000 rub.;

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

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

The SNT estimate approved the costs of repairing the water pipeline (40 thousand rubles) and setting up the site (4 thousand rubles). Per month:

▪ materials written off for the repair of the water pipeline – 15 thousand rubles;

▪ construction of the site is completed, documented with certificates of completion of work confirming the volume, paid for the contractor’s services - 4 thousand rubles;

▪ salary for SNT employees – 16,000 rubles, deductions paid in the amount of 4,960 rubles;

▪ purchased stationery for 350 rubles.

Accounting in SNT reflects operations:

	Amount (rub.)	Operation
Receipts for the month
		Contributions received into the cash register
		Entrance fee
		Membership fee
		Target contribution
		Money was deposited into the SNT account
Expense per month
		DS received at the cash desk for issuing salary, payment for services, household needs
		Materials for water pipeline repair
		Staff salaries
		Contributions to funds
		Stationery purchased
		Contractor services for site installation

Accounting in SNT: postings, features of fixed assets accounting

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

Postings:

Capital investments from target funds are reflected in the account. 83, increasing additional capital. Accounting in SNT: postings:

For items used exclusively for non-commercial purposes and purchased from earmarked proceeds, no revaluation is made and no depreciation is charged. It is calculated on the balance sheet (account 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 in account 84 “Retained earnings” (D/t 99 K/t 84). However, in SNT any activity is carried out for the purposes defined by the charter. Therefore, there is no distribution of profit between participants, and the amount is sent to the account. 86 from debit account 84 (D/84 K/t 86).

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

A horticultural non-profit partnership (SNT) is a non-profit organization established by citizens on a voluntary basis to assist its members in solving 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 type of gardening non-profit association of citizens. Other types of such associations include a horticultural consumer cooperative (SPK) and a horticultural non-profit partnership (SNP) (Clause 1, Article 4 of Federal Law No. 66-FZ of April 15, 1998). We will tell you about the main transactions in SNT in our consultation.

SNT funds

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

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

Accounting for SNT contributions is kept on account 86 “Targeted financing” in the context of the purpose of targeted funds and the sources of their receipt.

Accordingly, the write-off of expenses incurred from SNT funds for the statutory purposes of the partnership is carried out from the funds listed in account 86.

Basic accounting entries in SNT

Let us present the main accounting records of SNT in the form of a table.

Accounting in SNT: postings. Accounting in SNT How accounting is carried out in SNT

The accounting automation program Info-Accountant allows you to

Advantages of accounting software for SNT

The Info-Accountant program successfully accounts for SNT

Join us!

Listen to the story about the Info-Accountant 8 program for SNT

Read more about the Info-Accountant program for gardening partnerships

Management accounting and reporting

Settlements with owners and internal reporting

Maintaining a register of SNT (ONT) members

The Register of Partnership Members contains:

Calculations of income and expenses in accordance with the partnership estimate

Internal reports, registers, codes, cards...

Estimates of gardening partnerships

Samples of notices, journals, registers, reports generated by the Info-Accountant program *

Guide to the Info-Accountant program for SNT

Hosting the Info-Accountant program in the cloud

The program is not located on your computer. The program is located in the data center - information processing center

Installation of the accounting program Info-Accountant for SNT

Setting up an accounting program for SNT

Regular automatic updates via the Internet

Info-Accountant program for SNT

It is more convenient for you to purchase the Info-Accountant program:

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Taking into account all legal requirements: