Issue №: 6 (34)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
PECULIARITIES OF ACCOUNTING OF CHARITABLE DONATIONS FOR STATE-FINANCED INSTITUTIONS IN CONDITIONS OF REFORMATION OF ACCOUNTING SYSTEM
YANCHUK Halyna – Candidate of Economic Sciences, Associate Professor, Vice-Rector for the Scientific-Pedagogical and Financial-Economic Activity, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: dep_rector1@vsau.vin.ua).
CHERESHNEVYI Oleksandr – Postgraduate student, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: sashachereshnevy@gmail.com).
In this article the peculiarities of accounting of charitable donations at state-financed institutions are studied, the typical correspondence of accounts for charitable donations at state-financed institutions are analyzed, the use of typical correspondence of accounts considering the changes made while modernizing the accounting and bringing it to the world standards are compared. The necessity of further modernization of accounting system using the example of recognition of charitable donations is proved. Recommendations regarding the introduction of changes to the typical correspondence of accounts while recognizing the charitable donations are given. The efforts of the state directed on the modernization of accounting system and bringing it to the world standards are analyzed and future risks which may arise while using the existing correspondence of accounting are considered. The order of recording of accounting source documents by the committee of state-financed institutions are described. The peculiarities of the synthetic accounting of charitable donations at state-financed institutions are defined.
1. Postanova Kabіnetu Mіnіstrіv Ukrainy vіd 04 serpnia 2000 r. №1222 «Pro zatverdzhennia Poriadku otrymannia blahodіinykh (dobrovіlnykh)vneskіv і pozhertv vіd yurydychnykh ta fіzychnykh osіb biudzhetnymy ustanovamy і zakladamy osvіty, okhorony zdorovia, sotsіalnoho zakhystu, kultury, nauky, sportu ta fіzychnoho vykhovannia dlia potreb yikh fіnansuvannia» [On Approval of the Procedure for Receiving Charitable (Voluntary) Contributions and Donations from Legal and Private Persons by Budgetary Institutions and Education, Health Care, Social Protection, Culture, Science, Sports and Physical Education for the Purposes of their Financing] (n.d.) zakon2.rada.gov.ua Retrieved from http://zakon2.rada.gov.ua/laws/show/1222-2000-%D0%BF [in Ukrainian].
2. Artiukh O.V., Maksіmova V.F., Cherkashyna T.V. Oblіk u biudzhetnykh ustanovakh [Accounting at budgetary institutions] [available at: http://dspace.oneu.edu.ua/jspui/bitstream/123456789/3645/1. – Nazva z ekranu.
3. Nakaz Mіnіsterstva fіnansіv Ukrainy vіd 24 hrudnia 2010 r. №1629 «Natsіonalne polozhennia (standart) bukhhalterskoho oblіku v derzhavnomu sektorі 124 "Dokhody"» [National Public Sector Accounting Standards 124 "Revenues"] (n.d.) zakon5.rada.gov.ua Retrieved from http://zakon5.rada.gov.ua/laws/show/z0089-11 [in Ukrainian].
4. Nakaz Mіnіsterstva fіnansіv Ukrainy vіd 24 travnia 1995 r. №88 «Pro zatverdzhennia Polozhennia pro dokumentalne zabezpechennia zapysіv u bukhhalterskomu oblіku» [On Approval of the Provision on the Documentary Provision of Records in the Accounting] (n.d.) zakon0.rada.gov.ua Retrieved from http://zakon0.rada. gov.ua/ laws/show/z0168-95BF [in Ukrainian].
5. Nakaz Mіnіsterstva fіnansіv Ukrainy vіd 24 hrudnia 2012 r. №1407 «Pro zatverdzhennia Poriadku kaznacheiskoho obsluhovuvannia derzhavnoho biudzhetu za vytratamy» [On Approval of the Procedure of Treasury Servicing of the State Budget at Expenses] (n.d.) zakon2.rada.gov.ua Retrieved from http://zakon2.rada.gov.ua /laws/show/z0130-13 [in Ukrainian].
6. Zakon Ukrainy vіd 08.07.2010 r. № 2456-VI «Biudzhetnyi kodeks Ukrainy» [Budget Code of Ukraine] (n.d.) zakon3.rada.gov.ua Retrieved from http://zakon3.rada.gov.ua/laws/show/2456-17 [in Ukrainian].
7. Nakaz Mіnіsterstva fіnansіv Ukrainy vіd 26 chervnia 2013 r. №611 «Pro zatverdzhennia Planu rakhunkіv bukhhalterskoho oblіku biudzhetnykh ustanov» [On Approval of the Plan of Accounts of Accounting for Budgetary Institutions] (n.d.) zakon2.rada.gov.ua Retrieved from http://zakon2.rada.gov.ua/laws/show/z1214-1395BF [in Ukrainian].
8. Mіnіsterstvo fіnansіv Ukrainy. y. – K.: 2016. / Retrieved from http:// www. minfin.gov.ua /news/view /proekty- normatyvnopravovykh-aktiv--?category= borg&subcategory = proekti-dokumentiv [in Ukrainian].
9. Nakaz Mіnіsterstva fіnansіv Ukrainy vіd 29 hrudnia 2015 r. №1219 «Pro zatverdzhennia deiakykh normatyvno-pravovykh aktіv z bukhhalterskoho oblіku v derzhavnomu sektorі» [On Approval of Some Statutory Legal Acts on Accounting in the Public Sector] (n.d.) zakon3.rada.gov.ua Retrieved from http://zakon3.rada.gov.ua/ laws/show/z0085-16 [in Ukrainian].
10. Nakaz Mіnіsterstva fіnansіv Ukrainy vіd 24 hrudnia 2010 r. №1629 «Natsіonalne polozhennia (standart) bukhhalterskoho oblіku v derzhavnomu sektorі 101 "Podannia fіnansovoi zvіtnostі"» [National Public Sector Accounting Standard (Standard) 101 "Presentation of Financial Statements"] (n.d.) zakon2.rada.gov.ua Retrieved from http://zakon2.rada.gov.ua/laws/show/z0095-11 [in Ukrainian].
11. Postanova Kabіnetu Mіnіstrіv Ukrainy vіd 28 liutoho 2002 r. №228 «Pro zatverdzhennia Poriadku skladannia, rozghliadu, zatverdzhennia ta osnovnykh vymoh do vykonannia koshtorysіv biudzhetnykh ustanov» [On Approval of the Procedure for Preparation, Review, Approval and Main Requirements for the Execution of Budgetary Institutions] (n.d.) zakon3.rada.gov.ua Retrieved from http://zakon3.rada.gov.ua/ laws/ show/ 228-2002-%D0%BF [in Ukrainian].
12. Zakon Ukrainy vіd 16 lypnia 1999 r. № 996-XIV «Pro bukhhalterskyi oblіk ta fіnansovu zvіtnіst v Ukrainі» [Elektronnyi resurs]: [On Accounting and Financial Reporting in Ukraine] (n.d.) zakon2.rada.gov.ua Retrieved from http://zakon2.rada.gov.ua/ laws/show/996-14 [in Ukrainian].
13. Nakaz Mіnіsterstva fіnansіv Ukrainy vіd 08.09.2017 r. №755 «Pro zatverdzhennia typovykh form memorіalnykh orderіv, іnshykh oblіkovykh rehіstrіv subiektіv derzhavnoho sektoru ta poriadku yikh skladannia» [On Approval of Typical Forms of Memorial Orders, Other Registration Registries of Public Sector Entities and the Procedure for Their Composition] (n.d.) zakon3.rada.gov.ua Retrieved from Rezhym dostupu: http://zakon3.rada.gov.ua/laws/show/z1416-17 [in Ukrainian].
14. Informatsіia shchodo nadkhodzhennia ta vykorystannia blahodіinoi dopomohy, otrymanykh MO Ukrainy [Information on the receipt and use of charitable assistance received by the Ministry of Defense of Ukraine] (n.d.) mil.gov.ua Retrieved from www.mil.gov.ua/ministry/aktualno/nadhodzhennya-ta-vikoristannya-koshtiv/ [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
