Organizational and methodological support for property accounting of religious organizations on the example of the Russian orthodox church

Abstract

Purpose: the authors describe the organizational and methodological aspects of property accounting for religious organizations on the example of the Russian Orthodox Church, having different legal status. Discussion: Property is a central object of accounting in religious organizations. Currently there is no uniform accounting method of such property, its classification, there is no uniform methodology of accounting in religious organizations. Results: аuthors propose a new classification of property for religious organizations, designed to introduce additional analytics accounts to empower the current chart and accounting of specific activities for Church property, have different legal status of use.