Accounting aspects of participation of an agricultural organization in a non-commercial partnership

Abstract

The activities of non-profit associations of agricultural producers, organizations of the processing industry, as well as other legal entities operating in the agro-industrial complex, are of increasing importance in the development of the agricultural sector, both in Russia and in foreign countries. The interest of state bodies in the development and strengthening of the role of such forms of non-commercial cooperation is due to the fact that they help to find out the problems and opinions of agricultural producers directly on key issues of the development of the agricultural economy. In this connection, industry unions and associations are increasingly involved in the discussion of legislative initiatives of the ministries and departments of the Russian Federation. The participation of agricultural organizations in nonprofit industrial unions helps them build relationships with partners, enter the market, uphold their interests in relations with state and other structures, influence and participate in the ongoing agricultural policy. A significant impact on the organization of accounting for participation in non-profit partnerships is the knowledge of the legal framework of non-profit partnerships, as well as the rights and obligations of its participants (founders). In this regard, the legal basis for participation in a nonprofit partnership has been studied both from the position of the founding member of a nonprofit organization and from the position of its members. Proposals have been developed for reflecting in the accounting records of the contributions of the founder of a nonprofit organization when creating the property basis of a non-profit partnership, the features of accounting for entrance and membership fees of participants in a non-profit partnership are studied. It is proposed to use the sub-account “Settlements on contributions to NPOs” to account 76 “Settlements with various debtors and creditors”; The legal assessment of the reflection in the account of the return of funds to participating organizations due to the termination of membership in a non-profit partnership is given.