SPECIFICS OF ACCOUNTING IN RELIGIOUS ORGANIZATIONS

Abstract

The work is devoted to the clarification of certain methodological aspects of accounting in religious organizations in a number of functional units: accounting of philanthropy, realization of objects of religious appointment, free transfer of assets of the organization. The methodology of accounting for receipts of a religious organization related to the implementation of its needs for parishioners is improved. The nomenclature of sub-accounts for the account of objects of religious appointment, incomes, expenses and other financing of a religious organization has been developed. The system of accounting for operations on realization of religious objects in the church shop has been improved. Approved correspondence of accounts for the free transfer of religious objects has been developed taking into account the proposed analytical accounts.