The report on the targeted use of the funds received has a unified form No. 6, approved by order of the Ministry of Finance and the State Statistics Committee of the Russian Federation No. 475/102n dated November 14, 2003. These statements are used by non-profit organizations to reflect the amounts that were received as membership, admission, voluntary and other contributions during the reporting period.
Instructions
Step 1
Reflect on line 100 the opening balance, which corresponds to the balance at the beginning of the reporting year. This result is equal to the incoming credit balance on account 86 "Target financing" in correspondence with account 99 "Profit and loss".
Step 2
Fill out the section "Funds received". Entry fees are made in line 210, line 220 is intended for membership fees, and line 230 for voluntary fees. If contributions were made in the form of tangible assets, then they are reflected in the accounting department on the debit of accounts 08 "Investments in non-current assets", 10 "Materials" and others in correspondence with account 86. If the company has made a profit from the conduct of activities, then its amount is entered in line 240 of the report. Other receipts are reflected on line 250. Fill in the total of the receipt of funds for the reporting period and enter the indicator on line 260.
Step 3
Enter the data in the "Funds used" section. In lines 310-313, it is necessary to reflect the enterprise's expenses for conducting targeted activities. Maintenance costs (wages, business trips, rent, property repairs, etc.) are entered on lines 320-326. If in the reporting period, fixed assets and other tangible assets were purchased, then the amounts spent are reflected on line 330. In line 340, enter the amount of the costs of doing business. Subtotal and enter 360 on line.
Step 4
Determine the balance at the end of the reporting period, which is the sum of lines 100 and 260 minus line 360, and enter this amount on line 400 of the report. The resulting value should coincide with the balances of account 86 at the end of the reporting period. If a negative value is obtained, then an explanatory note is attached to the report, which explains the reasons for the formation of this result.
