Problems of accounting and analytical support in religious organizations

Abstract

Purpose: to analyze the main problems of accounting and internal control in religious organizations, including property relations and their hierarchy, accounting for targeted funding, methodology for accounting for spending, and the lack of a forecast model for the balance sheet. Discussion: religious organizations are full-fledged economic entities. The article reveals the main aspects of organizing and improving accounting and analytical support in religious organizations in the historical and modern aspects of their activities on the example of the ROC. The authors give a detailed classification of religious organizations, which implies the essence of economic activity of these subjects. Results: the author substantiates the need to create an accounting and analytical system and information environment for religious organizations, and presents a classification of information support resources in religious organizations. The information system of religious organizations is revealed from the point of view of the process approach.