Accounting in religious organizations
This article examines the features of accounting financial statements (in particular, the preparation of internal accounting financial statements) in non-profit religious organizations in the Russian Federation. The characteristic features of the compilation of separate forms and indicators of reporting of non-profit religious organizations are investigated by the example of the reporting system of the Russian Orthodox Church. The composition and content of reports of religious organizations submitted to the diocese are considered. The article describes in detail the statistics-financial report of the Russian Orthodox Church, as well as a brief financial report of a religious non-profit organization. Given the topics and description of content of topics studied records of religious organizations. Brief conclusions about the content and composition of financial statements of non-profit religious organizations are described on the example of the system of reports of representatives of the Russian Orthodox Church.