Облік благодійної та гуманітарної допомоги в бюджетних установах в Україні

Abstract

The article examines and systematizes the order and features of accounting for charitable and humanitarian aid in budgetary institutions of Ukraine. First of all, the essence of charitable assistance and its difference from humanitarian aid were studied, the key characteristics of each type of such assistance were provided with reference to the legislation of Ukraine. The normative and legal regulation of accounting for charitable and humanitarian aid is considered. The procedure for documenting and reflecting in the accounting of a State-based institution the procedure for receiving and using charitable and humanitarian aid is provided. The forms in which charitable and humanitarian assistance can be provided, in particular in the form of cash, tangible assets, such as stocks or fixed assets (reflecting depreciation deductions for received fixed assets), as well as in the form of works and services, are considered. For each form of charitable and humanitarian aid, appropriate accounting entries are provided, used to reflection in the accounting of a budgetary institution. Such correspondences are presented in accordance with the chart of accounts of budgetary institutions, which is currently used in budgetary institutions of Ukraine. The features of the preparation of accompanying documentation for the procedure for transferring and receiving charitable and humanitarian aid are also described. Based on the results of the study, information on the process of accounting for charitable and humanitarian aid is systematized. The importance and relevance of accounting in the receipt or use of charitable and humanitarian aid and its proper documentary support are also described. Emphasis is placed on the importance of such accounting in today’s conditions in which Ukraine finds itself, as well as on the importance of improvement of such accounting.