Non-profit organizations maintain accounting records in accordance with the generally established procedure (clause 1 of article 32 of the Federal Law of January 12, 1996
No. 7-FZ "On Non-Commercial Organizations"). Carrying out economic
activities, NPOs are guided by the general Chart of accounts of accounting
of financial and economic activities of enterprises and the Instruction for its application.
A feature of accounting in non-profit organizations is the correctness
of the reflection of targeted receipts, contributions, donations for the conduct of the statutory