On the issue of accounting for the receipt of earmarked funds in non-profit organizations

The sources of financing the activities and income of a non-profit organization are the contributions of the founders, entrance and membership fees, voluntary donations from legal entities and individuals, income from entrepreneurial activities, as well as targeted financing intended for the implementation of targeted activities. Due to the variety of sources of financing and attracting income, there is a problem of reflecting target receipts in accounting, and the problem of an objective assessment of the increasing income of a non-profit organization. In accounting, account 86 "Targeted financing" is used for these purposes. However, in order to reliably generate income information and a real assessment of the activities of a non-profit organization, it is necessary to provide sub-accounts to the main account used (grant support, educational events, and others).