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Monografie contabila pentru ONG

de Cecilia Pavelescu la 15 Apr. 2016
21 comentarii

Monografie contabila pentru ONG
Contabilitatea ONG-urilor este reglementata de OMFP 1969/2007 cu modificarile si completarile ulterioare.

Pentru realizarea corecta a contabilitatii, ONG-urile vor utiliza acelasi plan de conturi ca si pentru activitatea fara scop patrimonial (conform OMFP 1969/2007) iar pentru aspectele specifice activitatii economice care nu sunt reglementate in ordinul mentionat se aplica prevederile OMFP 1802/2014 cu modificarile si completarile ulterioare.

Vom analiza in continuare monografia contabila pentru un ONG platitor de TVA. Cum se calculeaza impozitul pe profit?

Analiza realizata de expertii Rentrop&Straton:

In functie de natura activitatii economice ce urmeaza a fi prestate, organizatia poate sa aiba nevoie de autorizatii suplimentare cum sunt: autorizatii sanitar veterinare, autorizatii de la primarie pentru desfasurarea unor spectacole, inregistrarea biletelor la organul fiscal teritorial.

Organizatiile non-guvernamentale care au activitate economica si vand bunuri sau presteaza servicii catre persoane fizice, sunt obligate sa aiba case de marcat fiscale si sa emita bon fiscal catre cumparatorul persoana fizica, in conformitate cu textul actualizat al O.U.G. nr. 28/1999.

In ceea ce priveste organizarea si conducerea contabilitatii, in cadrul categoriilor de cheltuieli dupa natura lor, conturile de cheltuieli se dezvolta obligatoriu in analitice distincte pe feluri de activitati, respectiv activitati fara scop patrimonial, activitati cu destinatie speciala potrivit legii, si activitati economice, iar in continuare se pot dezvolta in analitic in functie de necesitatile impuse prin reglementari sau potrivit necesitatilor proprii ale persoanei juridice fara scop patrimonial.

Din profitul obtinut din activitatea economica organizatiile non-guvernamentale pot constitui rezerve statutare sau alte rezerve conform Hotararii adunarii generale a asociatilor. Acestea se pot utiliza, ulterior, pentru majorarea capitatului sau acoperirea deficitului/pierderii reportate.
Profitul din activitatile economice, este destinat obtinerii de fonduri suplimentare in vederea sustinerii activitatii non-profit, organizatia nu poate distribui dividende din profitul obtinut, asociatilor sai.

Aceste servicii se adreseaza persoanelor fizice, asadar incasarea se efectueaza in mod obligatoriu prin utilizarea casei de marcat fiscale, conform art. 1 din O.U.G. nr. 28/1999.
    
Operatiunile uzuale inregistrate aferente activitatii economice sunt:
emiterea unor facturi
- de prestari servicii   
411        =            %
                    704
                    4427

- vanzare marfa si produse
   411        =            %
                    707, 701
                    4427

- descarcare de gestiune
607        =            371
711        =            345

- alte cheltuieli
 641        =            421

- cheltuieli sociale
645        =            431,437

- cheltuieli materiale consumabile, materii prime
602/ activitate economica        =            302        
601/ activitate economica        =            301

Sursa: Portal Contabilitate

Autor: Cecilia Pavelescu

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