Accounting in housing and communal services has a number of features: a special structure of expenses, many types of mutual settlements, and even the management of houses is carried out by both commercial and non-profit organizations, the accounting in which is different. Let's consider the nuances of management accounting in the housing and communal services sector.
Accounting in management companies
Management company (hereinafter - MC) is a commercial structure that is created for the purpose of managing and maintaining apartment buildings(hereinafter referred to as MKD) in proper technical and sanitary condition. Most often, the management company not only provides its services for the maintenance of apartment buildings, but also acts as an intermediary between apartment owners and resource supply organizations.
Owners of MKD apartments independently choose the form of management: a management company or a homeowners' association (hereinafter referred to as the HOA). Let's look at the accounting procedures in each of them.
Accounting in housing and communal services companies does not have a separate legislative framework. Based on PBU standards, methods, recommendations and explanatory letters from the Ministry of Finance, housing and communal services companies independently develop ways of maintaining accounting and tax accounting and pin them to the local regulatory document — accounting policy companies.
For an algorithm for drawing up an accounting policy, see the material “How to draw up an organization’s accounting policy (2019)?” .
- Inventory accounting.
Accounting for inventories is carried out in accordance with the standards of PBU 5/01 and is carried out using account 10 “Materials”. Receipt of goods and materials is recorded by posting Dt 10 Kt 60 (71), write-off - Dt 20 (25, 26) Kt 10 and is documented by a demand invoice.
- Cost accounting.
Cost accounting is carried out on the basis of PBU 10/99 (approved by order of the Ministry of Finance dated May 6, 1999 No. 33n). Expenses aimed at repairs and maintenance of common property are recorded in Dt 20 accounts in correspondence with accounts of settlements with suppliers, accountable persons, etc., postings Dt 20 Kt 10 (60, 68, 69, 70, 71, 76, etc. .). Moreover, if the management company contains several divisions, each of which includes a larger or smaller number of houses, then cost accounting must be organized in the context of each division and each house. Example of account structure 20:
Costs directly related to the management of each structural unit, are collected on account 25 “General production expenses” according to expense items: depreciation, wages, insurance premiums, rent, etc.
All administrative costs for servicing the management apparatus are debited to account 26 “General business expenses”.
At the end of the month, the balance of accounts 25 and 26 is closed in Dt 20, and 20 is distributed into the cost of sales Dt 90.2.
- Accounting for mutual settlements.
Since the work of the management company provides for several options for making mutual settlements both with residents of apartment buildings and with resource supply companies, the nuances of their accounting are different. Let's consider the main and most common of them, enshrined in clause 6.2 of Art. 155 of the Housing Code of the Russian Federation, when the Criminal Code is a party to an agreement on the provision of paid services. IN in this case all proceeds from owners of apartment buildings relate to the company’s revenue, and payments made for resources, services third party organizations etc. - to expenses.
The postings in this case will be as follows:
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Utilities received from the resource supply company |
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Highlighted input VAT |
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VAT is accepted for deduction |
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Payments accrued to the management company to consumers |
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VAT charged |
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Costs written off |
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Payments received from owners |
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Payment for services of a resource supply company |
If the management company receives targeted funds from the budget, for example, for major repairs or other subsidies, then these calculations are recorded on the 86th account “Targeted Financing”.
Postings:
- Dt 50 (51) Kt 86 - target DS received from the budget.
- Dt 20 Kt 10 (60) - materials written off (services received) to perform targeted work.
- Dt 86 Kt 20 - actual costs incurred are reflected in the composition targeted funds.
The situation with the overhaul In any case, MKD should be considered especially in connection with the nuances of taxation.
On the one hand, in accordance with the law “On Amendments to the Housing Code of the Russian Federation” dated December 25, 2012 No. 271-FZ, the obligation to carry out major repairs was assigned to the owners of premises in apartment buildings; in addition, the owners themselves must take care of the availability of funds for repairs by forming a fund from monthly contributions. That is, a commercial management company that collects mandatory contributions from residents for subsequent major repairs, turns out to be the party receiving funds under the contract for the provision of paid services. It turns out that the management company should take into account incoming contributions for major repairs as part of its revenue.
On the other hand, by only forming a capital repair fund from contributions from the owners of apartment buildings, the management company essentially does not sell anything, does not perform work, and does not even have agency income from this operation. That is, the contributions received for major repairs do not meet the income criteria set out in Art. 39 Tax Code of the Russian Federation. Consequently, we can assume that the management company has no sales from special contributions to the capital repair fund, i.e., these amounts do not need to be included in the management company’s income. And it must be taken into account by analogy with budgetary targeted financing on account 86. Somewhat vague wording is also contained in subsection. 14 clause 1 art. 251 of the Tax Code stating that they are exempt from taxation targeted contributions for major repairs carried out to “management organizations”. The vagueness of the wording is that the words “management organizations” appear in the list of all possible non-profit associations of apartment building owners.
Based on the content of Art. 170, 175 and 178 of the Housing Code of the Russian Federation (as amended by the law of December 25, 2012 No. 271-FZ), residents, to form a capital repair fund, must use a separate account either with a bank or with a regional operator (more about it below). That is, if the owners of an apartment building entrusted their management company with opening and maintaining a special account for accumulating contributions for major repairs, then only then the provisions of Art. 251 of the Tax Code, and these contributions should not be included in the tax base for profits in the Criminal Code. A similar position can be seen in the letter of the Ministry of Finance dated May 14, 2015 No. 03‑03‑10/27648 (brought to the attention of tax authorities and taxpayers by letter of the Federal Tax Service dated 06/04/2015 No. GD-4-3/9639@). In this case, of course, these contributions for major repairs are subject to separate accounting in the accounting department of the Criminal Code on separate sub-accounts 51 and 86, and the collected funds cannot be spent for other purposes. If similar consumption still took place (for example, they spent part of the contributions for major repairs for the current needs of the management company), then such a part will already meet all the criteria for revenue for tax purposes.
The management company can also enter into an agency agreement for the collection of utility bills, including for major repairs, with the regional operator - the unified cash settlement center (hereinafter referred to as the UCSC). Most often, the ERCC distributes the collected amounts between resource supply organizations and management companies, sending the collected DS to the management account of the management company for major repairs and provision of services for the maintenance of apartment buildings. It is more expedient to organize accounting with the ERCC on account 76 by opening subaccount 5 “Settlements with the ERCC”.
The wiring block will be as follows:
- Dt 51 Kt 76.5 - ERKTs transferred DS.
- Dt 76.5 Kt 62 - payment for housing and communal services by the owners of apartment buildings.
Moreover, if resource supplying organizations issue invoices management company to collect payments, and the ERCC pays them directly to the housing and communal services organization, then an offset must be made between these companies.
- Dt 20 Kt 60 - services received from the housing and communal services company.
- Dt 60 Kt 76.5 - offset was carried out regarding the payment made by the ERCC to the resource supplying organization.
- Dt 76.5 Kt 62 - ERKTs transmitted information about payments for housing and communal services by the population.
- Dt 62 Kt 90.1 - revenue is reflected.
- Dt 90.2 Kt 20 - cost written off.
In tax accounting, funds received by the management company (except for funds for capital repairs) are subject to inclusion in the calculation of income tax. These funds can be classified as earmarked and not taken into account when taxing profits and VAT (or simplified tax system) only for homeowners’ associations (subclause 1, clause 2, article 251 of the Tax Code of the Russian Federation).
Features of accounting in HOAs
Homeowners' association is a non-profit organization whose members are the owners of apartments in apartment buildings. This structure is also being created with the aim of effective management, sanitary and technical maintenance of apartment buildings.
Accounting for costs and materials is carried out similarly to accounting in the Criminal Code. And here are the DS coming in:
- as membership fees of HOA participants;
- targeted funding from the budget;
- commercial activity carried out with the aim of attracting additional income.
Due to the fact that the activities of the HOA are carried out according to estimates and are not intended to make a profit, the taxable financial result will be equal to zero, provided there is no additional entrepreneurial activity. And payments by owners for HOA services are membership fees and relate to targeted financing, taken into account in account 86 “Targeted financing”. In this case, input VAT is included in costs.
Most often, the HOA also carries out the collection and distribution function between the resource supplying organization and resource consumers (see Diagram 1). But since the HOA does not charge fees for intermediary services, then these funds are also targeted and are accounted for in account 86 “Targeted financing” (letter of the Ministry of Finance dated October 29, 1993 No. 118), and utility payments are reflected in transit through account 76.
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Accrued obligatory payments for utilities to owners of MKD apartments according to estimates |
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Materials purchased |
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Materials written off |
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The costs of purchasing services are reflected, including VAT |
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HOA management costs |
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Salaries of HOA management personnel |
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DS were received from the owners of apartment buildings for the services consumed |
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Utilities of resource supply organizations have been paid for |
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Owner contributions are aimed at paying off costs for consumed services. |
In the above-mentioned letter of the Ministry of Finance dated October 29, 1993 No. 118, it is recommended to use account 96 to account for target funds. The differences between the accounts are associated with the approval of the new chart of accounts by order of the Ministry of Finance dated October 31, 2000 No. 94n - the 86th is the “successor” of the old 96th account.
In addition to the statutory HOA activities can engage in business.
Accounting commercial activities is kept in a similar way to accounting in the management company, but the profit from it is not distributed among the management or members of the HOA, but is used to achieve the goals of creating a partnership (clause 4 of article 50 of the Civil Code of the Russian Federation). The wiring is as follows:
- Dt 99 “Profit/loss” Kt 84 “ retained earnings(uncovered loss).”
- Dt 84 “Retained earnings” Kt 86 “Targeted financing”.
Income and expenses from the business activities of the HOA are included in the tax base when taxing profits (or simplified tax system).
Results
Accounting in the housing and communal services sector is not regulated by separate norms of accounting legislation. In this regard, companies independently develop accounting procedures based on general rules and principles of PBU, instructions, methods and explanatory letters of the Ministry of Finance and the Federal Tax Service.
Industry software solution developed on the platform 1C: Enterprise 8 For automation of housing management companies (HOA, housing cooperative, housing department, housing department) and other organizations in the sphere of Housing and Communal Services (housing and communal services). Can be used in all housing and communal services organizations that calculate rent, housing utilities (housing and communal services) and passport registration.
Program cost 1C for accounting in the management company housing and communal services varies depending on the configuration ranging from 6000 rubles (behind basic version) - 34000 rubles (for basic delivery for 5 users). Options and prices are listed in our price list.
The software product allows you to automate any institutions in the field of utilities and housing services:
- Homeowners' Associations (HOA);
- Housing and Construction Cooperatives (housing cooperative);
- Housing and Operations Departments (Housing Department);
- Housing management companies (ZHEUK);
- Housing maintenance offices (Housing office);
- Directorate for Building Operations (DEZ);
- Housing and Communal Services (housing and communal services);
- Utility service companies;
- Cottage villages;
- Garage Construction Cooperatives (GSK);
- Dacha cooperatives;
- Unified Settlement Centers;
- Management Companies.
Program 1C for automation of housing and communal services accounting can be used like small HOAs (management of apartment buildings), so large management company or clearing center.
Program functionality 1C: Enterprise 8. Accounting in management companies of housing and communal services, homeowners' associations and housing cooperatives provide solutions to the following tasks:
Property Owner Accounting
- Maintaining detailed records of legal entities and tenants of residential and non-residential premises, as well as parking lots;
- Maintaining detailed records of information about residents;
- Full passport registration (registration, deregistration, change of surname, replacement of identity document);
- Automated generation of printed forms passport office
Full accounting of residential and non-residential stock
- Non-residential and residential premises
- Parking lots and parking spaces
Working with personal accounts
- Opening, closing personal accounts and changing their status (information about residents and their number);
- Opening several personal accounts for one premises and one address, with the possibility of generating separate receipts;
- Quick access to all necessary operational information in one window
Calculations and charges
- Accruals
- Privileges
- Recalculations (according to Decree 307 of the Government of the Russian Federation)
- Payment
- Full analysis of mutual settlements with consumers of services by periods and services consumed
Interaction with service providers
- Determining service providers at the stage of assigning to a personal account and redefining the service provider at any time;
- Formation of debt by service providers.
Functions of a homeowners association
- Drawing up cost estimates, closing cost accounts in accordance with the estimate and monitoring its implementation;
- Accounting of votes and voting results.
The program allows you to generate the following reports:
- financial and personal account;
- report on personal accounts;
- payment card;
- consolidated statement;
- short summary statement;
- statement of accruals and payments;
- receipts of several types (including those with a bar code);
- information about debts on the personal account;
- certificate of debt (form No. 3);
- payment report;
- certificate-report of the cashier-operator;
- report on the use of services;
- reports on resource consumption based on meter readings;
- information about persons entitled to benefits by category;
- summary statement of benefits;
- certificate for subsidy;
- report on lost income with the formation of a file in txt format;
- lists of residents;
- report on changes in the number of residents;
- lists of entrances, apartments of the building;
- lists of parking spaces and their owners;
- formation of statistical forms;
- table of household costs;
- other reports.
Due to integration with the 1C: Accounting 8 program, standard accounting and tax accounting is possible without the need to exchange and upload between the rent accounting and accounting modules
- materials accounting;
- inventory control;
- accounting of trade transactions;
- accounting for cash transactions;
- accounting of fixed assets and intangible assets;
- production accounting;
- accrual wages;
- accounting economic activity several organizations in a single database;
- application of any tax regimes (STS, UTII, regular taxation system, individual entrepreneur) and switch from one tax regime to another in a working database in a few minutes.
The program provides the following integration capabilities:
- Uploading data for social services, administrations and municipalities;
- Automated loading of indicators from nodes (devices) commercial accounting (meters). The following formats are supported - manufacturers of metering devices with data collection;
- Automated downloading of information about payments for services made:
- Through banks: Sberbank is supported, but it is also possible to connect other banks.
- Via payment terminals: the following payment operators are supported
- It is possible to connect other operators.
- Exchange of information with the Housing and Public Utilities Site, Homeowners Association:
- uploading information about accruals on personal accounts and receipts for payment for services;
- downloading information about the readings of commercial metering units (devices) (meters).
The program allows you to:
- automatically distribute costs for services and materials across houses, parking lots and other accounting objects, providing many flexible and customizable ways to distribute costs: by the number of houses, by area, by the number of residents, as well as by any other quantitative characteristic linked to the accounting object;
- assign several masters or divisions and others to any building responsible persons and allocate costs to buildings assigned to a particular master or department;
- generate reports on completed work;
- generate cost reports, including cost calculation certificates.
Using a barcode scanner to enter payments on receipts. The software product is protected and has fragments that cannot be changed by the user. The program developers are always ready to meet users halfway and implement most of their wishes in the shortest possible time.
1C accounting in housing and communal services management companies, homeowners' associations and housing cooperatives allows you to carry out all necessary operations from calculating payments to residents to creating accounting and tax reporting. In this article we will look at the main capabilities of this software in connection with the implementation of the necessary HOA transactions.
The 1C company offers a separate software product for organizations servicing apartment buildings, it is called “Accounting in management companies of housing and communal services, homeowners’ associations and housing cooperatives.” This is an industry solution that allows you to effectively organize the work of small and medium-sized management companies. The greatest economic effect is achieved through close linking of different accounting areas and housing and communal services company services that solve various problems. Software from 1C allows any HOA to carry out a full range of economic and financial transactions with obtaining reliable and timely information necessary for effective management of the organization.
Features of software from 1C for management companies
The program for management companies is an addition to the standard product 1C: Accounting 8. K basic functions(bank, cash desk, purchase, sale, warehouse, and so on) in this case, a tab called “Accounting in housing and communal services” is added. In this regard, a special block appears in the menu, in which individual functions of the accounting subsystem in housing and communal services are present on different tabs.
The main object of accounting in HOAs are buildings and structures. The building directory is designed on the basis of a single window, from which you can get access to all related information about entrances, premises, current charges and installed meters.
Personal accounts
One more important site The work of the management company is personal accounts - this is the main object of mutual settlements in the system. The following information can be stored in personal accounts:
- identifiers for synchronization with various systems, including with GIS housing and communal services;
- owner type ( individual or organization);
- the counterparty and the agreement concluded with him;
- type of property and shares in it;
- service consumption standards;
- information about the owner and so on.
Here you can also find brief information about mutual settlements - accruals and payments, debt at the beginning and end of the month, penalties. A detailed payment card and information about metering devices linked to a specific personal account are available.
To work with personal accounts, the system provides a whole series of documents that allow you to perform various actions with them:
- open;
- change;
- change passport details;
- close.
Passport Office
If, in addition to accounting, the HOA also keeps detailed records of residents, then it is possible to enter passport data into the system. Here you can create applications for registration at your place of residence or stay, as well as print them. Among the available functions, it is additionally worth noting:
- receiving reports on changes in the passport office;
- printing address sheets;
- input of various registration forms.
Counters and charges
Most important point in accounting for HOAs - maintaining accruals for residents and calculating rent. Payment calculation in the program is divided into two main blocks:
- accrual based on metering devices;
- other charges, periodically calculated using other parameters - based on area, number of residents, and so on.
For accruals based on metering devices, the system has a special directory in which information on all meters is entered. For each PU, its parameters are indicated, according to which the system performs calculations:
- type of service;
- tariffs (up to 3 tariffs);
- method of recording readings;
- bit depth;
- coefficient;
- counter expiration date.
To start calculating the meter, you need to attach it in the program to your home, entrance or specific personal account.
If charges are not calculated using metering devices, then you need to assign a service for them. To do this, a special document is used that establishes the relationship between a specific service and a specific personal account.
The article will help formulate key indicators of assets and liabilities balance sheet to the MA and draw up a report on financial results.
When making accruals, actual costs can be entered and penalties calculated. The final operation for mutual settlements will be payment registration. For this purpose, the system also has a special document that interacts with receipts cash orders and incoming payment orders. This document allows:
- receive payment;
- distribute it between services;
- distribute it among settlement and debt periods.
The document can work in manual mode with the support of a fiscal registrar and a barcode scanner, and also assumes the possibility of automatic completion when downloading information from one of the payment acceptance operators.
Based on the accrual results, various convenient reports are generated, for example, a summary statement.
The addition to 1C “Accounting in management companies of housing and communal services, homeowners' associations and housing cooperatives” allows you to print various receipts and notices. There are many printable forms available, and if none of them suits you, you can order a receipt designed in your own format.
Working with debtors
A separate tab is provided for interaction with debtors. Here you can view all residents who have utility debts and enter various filters. For example, the system allows you to withdraw debts above a certain amount.
In this section you can:
- track all stages of interaction with the debtor;
- generate various reports;
- issue warnings and see the dates of their issue;
- draw up statements of claim and court agreements;
- analyze mutual settlements;
- see all stages of pre-trial and judicial work with debts and so on.
This greatly simplifies the work of debt collection.
Other features
The program can also work with benefits and discounts, recalculations and adjustments, RSO, emergency dispatch service and settlement centers. A separate block is provided for voting by residents - preparing forms, recording results and other operations.
When maintaining simplified accounting records for an HOA in 2017, the main entries relate to contributions from its members and expenses for managing common property. To work with these areas, the system also provides separate blocks. The HOA section has everything Required documents For:
- joining a partnership;
- calculation of contributions;
- calculation of estimates;
- leaving the partnership.
The “House-to-House Accounting” section reflects the second large block of transactions in the accounting of a simplified HOA in 2017. This is where maintenance costs are taken into account. common property. They are generated into convenient reports that can be presented to property owners.
Accounting for property under management.
The main objects of accounting in management companies are buildings and structures. For these objects, it is possible to store various properties and characteristics, such as the type of structure: building or parking lot, the number of storeys of the building and the number of entrances in it, as well as various characteristics, for example, multifamily. Technical parameters of the house: series, year of construction, year of last major repair, area of the building, landscaping of the building and surrounding area, address of the building, construction address (for buildings not yet put into operation), information about persons responsible, for example, for repairs or cleaning (plumber, electrician, etc.), related accounting objects and other additional information.
The directory of buildings and structures is arranged in such a way that you can view all the information related to the building: entrances, premises, meters. Each room has its own type: apartment, office, utility room, place common use or car space. The room number is indicated, the connection to the building, entrance, floor, the number of rooms in the room is indicated. The directory stores information about the owners of the premises. Can be specified different kinds areas, landscaping characteristics, text description and add any custom settings. In the future, this information can be used to charge services. For each entrance, a record of characteristics is also kept: entrance number, number of floors and numbers of apartments located in this entrance. Multi-level apartments and premises are supported. In the directory you can see information about the metering devices installed in the building, the dates of verification, the date of the last readings taken from the metering devices.
Working with personal accounts.
All accruals in the housing and communal services accounting program are made in the context of personal accounts. For each personal account, various characteristics are stored: the name of the personal account (it will be displayed on the receipt), the personal account identifier (a unique number that uniquely identifies this personal account and can be used to download accrual data), information about the premises for which the personal account is opened account, date of opening/closing of the personal account, information on the number of residents or registered, the person for mutual settlements (the counterparty for whom in accounting data on accruals will be reflected), agreement with the counterparty, information on the share of ownership of the personal account (necessary for cases when several personal accounts are opened for the premises). Here is information about the responsible owner, in whose name the receipts will be issued.
In this module you can keep records of ownership documents. Service consumption rates are set (used for calculations). The module allows you to link individual rooms to personal accounts (necessary for communal apartments). In this module you can generate data for access to the HOA website in Personal Area owner. There is a “notes” section in which, for example, responsible persons of various utilities can leave notes and notes for other responsible persons.
In the “Personal Accounts” directory, using a one-window principle, you can see all the information related to a given personal account. First of all, this is information about residents. For each resident the following is specified:
photo
dates of birth
type of relationship with the owner
passport details
arrival and departure address (typical for dormitories)
Place of Birth
close relatives
The directory provides information on mutual settlements for periods, information on current charges, a card of settlements for the period, a log of documents related to the personal account. Information about installed metering devices and benefits is also provided here.
To open a personal account, a convenient “assistant” has been added to the program, with which you can easily enter all the necessary information.
To change the information of this personal account, use the document “change of personal account”, where the arrival or absence of residents is recorded. To close, use the document “closing a personal account.”
Passport Office.
In the program “1C: Enterprise 8. Accounting in housing and communal services management companies, HOAs and housing cooperatives” you can organize the work of the passport office. The document “Application for registration at the place of residence” is intended for this purpose. It indicates the personal account, selects the resident, and you can print out an application for registration at the place of residence or an arrival address sheet. Here you can also register a Certificate of Registration at the Place of Residence (printable).
All passport office forms are collected in one report for ease of use. From here you can print various shapes for each of the residents: statements, certificates, arrival/departure address sheets, questionnaires, apartment maps, house books. You can print certificates: about family composition, extracts from the house register, and others.
Registration of changes in passport data: entering old data, new data and the reason for the change. Based on these changes, you can generate various reports.
Calculations and accruals.
The program has the ability to:
make accruals for services
register payment
charge penalties in case of late payment
make adjustments to accruals
calculate benefits
In order to calculate services, you need to specify them in the “service directory”. For each type of service there are several methods of calculation, the main ones are: according to meter readings, by the number of residents, by area, by consumption standards, fixed charges or bank commission. A tariff is indicated for each service.
Document “purpose of services”. Designed to determine which services will be charged where. It specifies a list of personal accounts, indicates one or more services, a period, and specifies a service organization (one service may have several suppliers).
Accruals based on metering devices. For metering devices, there is a separate directory “meters” containing information about metering devices: name, identifier (can be used to load meter readings into the program), serial number, type of service, tariff rate (1, 2 or more tariff meters), method of recording readings (cumulative total or per period), bit depth, transformation ratio, verification date. The meter can be installed on various metering objects: building, entrance, floor, apartment, room. Using the “meter readings” document, you can enter initial readings after installation and verification information. Current readings are entered using the same document.
The program has added “Metering Device Installation Assistant”. It allows you to easily enter the characteristics of the device, enter initial readings and assign the service to personal accounts. To accrue services, use the document “accrual of services” with the type of operation “accrual based on meter readings”. Meter data and tariffs are “pulled up” automatically from directories and charges are made.
The readings of common house metering devices are “scattered” in proportion to the area, number of premises, registered or living residents. The difference between the readings will be “scattered” to personal accounts that do not have individual metering devices installed. If the method “proportional to the readings of apartment meters” is chosen according to Form 9 307 of the resolution, in this case the losses will be “scattered” to personal accounts with installed individual metering devices.
All charges are shown on the receipt. It can be formed either one or a group of personal accounts. The program contains several forms of receipts.
Admission Money is entered into the “payment registration” document. The personal account and payment amount are indicated; this can be simultaneously reflected in the accounting records, and you can see how the amount will be distributed among debts. The distribution method can be changed. In case of late payment, the program can calculate and accrue penalties in accordance with the accepted settlement policy.
Recalculation. “Adjustments” are made in the document. The following types of adjustments can be applied: manual, by area, by percentage, shortfall, by changes in personal accounts (for services credited by changes in the number of residents).
A separate block for calculating benefits. Allows you to specify the category of benefit for the resident and information about the document on the basis of which the discount is applied. The discount amount is set for each category, for each service, for individuals (one person or the whole family) and a limit according to the norm. The benefit can be calculated for reference without reducing the size of the account, if provided. accounting policy. You can generate flexible reports for all accruals made.
Working with debtors.
An important element of accounting in housing and communal services is working with debtors. In the 1c accounting program for housing and communal services management companies, it is a special processing in which you can make various selections: by minimum amount, by term, by building, by responsible lawyer. The program for accounting for housing and communal services allows you to generate warnings for sending them by mail. The program has a “statement of claim” document for forming statement of claim to transfer the debtor's case to court. If the defendant managed to make payment before the trial, then this information is entered into the appropriate bookmarks. The “legal proceedings” tab collects information about the progress of the court case. The court decision and the amount of the claim are also entered there. To the tab " enforcement proceedings» information is recorded on the progress of collection in the event of transfer of the case to the service bailiffs. The “settlement agreement” document allows you to create a schedule according to which payments will be made.
House-to-house cost accounting.
One of the activities for which management companies keep records is various repair activities. The house-to-house accounting block has the ability to plan house-to-house expenses. Allows you to indicate the planning period and work and materials that are planned to be spent on the renovation of a particular building. The “material distribution” document is intended for the distribution of actually spent materials and amounts. It allows you to distribute amounts by materials, distribute them among buildings, in proportion to the area, number of houses, number of residents, or according to some other characteristic. Contract services are allocated in the same way. In order to see how much materials were spent on the repair of a particular building, the management company’s accounting program has specialized reports, for example, a plan-fact analysis of house-to-house costs. It allows you to see how much was planned to be spent, the actual amount, the amounts that were spent, and deviations.
Emergency dispatch service.
In the housing and communal services accounting program, you can configure the operation of the emergency dispatch service. The “work requests” journal is intended for this purpose. This log displays all requests received from residents. When a new application is received, the dispatcher fills in all the necessary data. This is a personal account (the debt is displayed for reference), address, full name, text of the application, date and time of execution of the application, and master. On the “order-work” tab, the type of work is selected; for each type of work, the labor standard for workers and the list of materials required to complete each type of work are specified. Upon completion of the work, the responsible master enters data on the actual materials and hours spent. Based on this data, you can write off materials for accounting or sell goods and services. In applications, you can indicate an assessment of the work performed and comments on the implementation.
All orders in the journal are displayed graphically. It contains a list of application statuses, in the form of icons of different colors, and their presentation in the journal. Applications with different priorities are highlighted in different fonts. You can make selections by periods, by execution status, by type and category of work, by responsible foreman, dispatcher, building, or personal account. Based on the results of the work of the emergency dispatch service for housing and communal services, you can generate various reports: on the work of employees, on the consumption of materials, on applications, and a plan-fact analysis on the consumption of materials.
Vote.
The housing and communal services accounting program has the ability to organize meetings of owners. The “voting” block consists of two parts: preparing the register of meeting participants (the object of the meeting is selected in it) and the voting itself. In it, lists of topics for discussion with voting options are filled out and forms are printed. After the meeting, the results are entered into the “summarizing” tab, and votes are counted automatically.
Integration with external services.
The housing and communal services accounting program provides an integration block with cash settlement centers. It is a document that allows you to upload the rent calculated at the settlement center. This block is used in cases where the rent, for some reason, cannot be calculated in the housing and communal services accounting company itself, but is downloaded from a single settlement center. At the same time, the management company itself can fully analyze all accruals made by the settlement center and keep detailed records in this program.
The accounting program for housing and communal services allows you to automatically receive data from various metering devices, while supporting about twenty different equipment manufacturers (meters with the ability to transmit data).
If payment for services occurs through Sberbank, it is possible to automatically receive payment information. In addition, the housing and communal services accounting program allows you to automatically receive information about payments made through networks payment terminals, while supporting fifteen payment operators with the ability to connect other operators.
It is possible to organize data exchange with housing and communal services or homeowners association websites in terms of uploading information about charges for services and transferring data from metering devices to the site.
Provision is made for sending regulated reporting to various regulatory authorities: tax service, Pension Fund, federal service bailiffs, Rosstat, natural supervision and other authorities. The accounting program for housing and communal services has functions for working with the 1C-Reporting program and, in addition to submitting reports, allows you to organize and conduct correspondence with regulatory authorities, request various reconciliations, and send sick leave and documents, request extracts from the State Register and the register of legal entities, send notifications about transactions and much more, provided for by the functions of the 1C-Reporting service.
Note: to work with the 1C-Reporting service, you need a valid information and technical support (ITS) agreement. You can view tariffs for 1C ITS here >> (here is a link to our page).
Homeowners Association.
The program has a separate block for homeowner associations. In this block you can register membership in the partnership, ownership shares and contribution amounts. It is possible to generate various documents, for example, an application to become a member of a homeowners’ association. HOA estimate – allows you to plan expenses for specified period indicating sources of financing (as a rule, these are contributions from owners or subsidies from the budget). Based on the estimate, monthly contributions are calculated. The block provides for the construction of various reports, for example, a plan-fact analysis of the activities of HOAs.
Accounting in organizations serving the housing and communal services sector has some features. The nuances of accounting arise due to the diversity of income, mutual settlements, and the specifics of taxation. In the article we will tell you about accounting in housing and communal services, we will give examples of calculations with transactions.
Accounting in housing and communal services enterprises is not regulated by any specific regulations. Its conduct is subject to generally accepted rules, methods and laws relating to other organizations. In accordance with accounting standards, organizations operating in the field of housing and communal services can develop their own methods of conducting it, fixing them in their accounting policies.
Features of accounting for materials in the housing and communal services sector
Dt 10 Kt 60, 76
In cases established by law, an inventory of materials is carried out. With its help, the amount of surplus or shortage of MC is determined. The rules for conducting an inventory, the procedure for registering shortages and surpluses discovered as a result of it, coincide with the generally established ones.
The most common accounting errors inventories It can be attributed to the fact that often the accountant does not consider it necessary to reflect the receipt of materials on account 10, but immediately writes off their cost as expenses:
Dt 20 Kt 77, 60
The main explanation for such actions is working with estimates and the need to report on them. It's a delusion. It arises due to the employee’s unclear understanding of the essence of the cash method and the accrual method. Only those non-profit organizations in which the remaining materials are insignificant and have an established system are allowed to do this. effective control for their expenditure.
Otherwise, this accounting option may lead to the fact that the information reflected on the balances of inventories in the balance sheet will not be reliable.
Accounting for settlements with suppliers and consumers
The most common option for a management company to organize settlements with suppliers and consumers of utility payments is to conclude an agreement on the paid nature of the services provided. In this case, funds received from apartment owners are classified as income of the organization, and the cost of services invoiced by suppliers is classified as expenses.
| Account correspondence | Contents of operation | |
| Debit | Credit | |
| 20 | 60 | For the amount of utilities provided by suppliers for payment |
| 19 | 60 | VAT on supplier services |
| 68 | 19 | VAT offset |
| 62 | 90/1 | Bills submitted for payment to utility service consumers |
| 90/3 | 68 | VAT calculation |
| 90/2 | 20 | Write-off of expenses |
| 50, 51 | 62 | Receipt of funds to pay utility bills |
| 60 | 51 | Transferred to the supplier for utilities |
Accounting for target revenues
With regard to accounting for income and expenses for major repairs, subject to the independent formation of a special fund for these purposes at the expense of homeowners, the management company may have some questions. On the one hand, it may seem that contributions received for major repairs should be taken into account as part of income.
But it should be borne in mind that when forming a fund for these purposes, the management company does not sell anything and does not even receive income under the agency agreement. It follows that contributions for major repairs do not meet the revenue criteria. This means that such revenues must be taken into account in the same way as targeted funding from the budget..
Accounting for targeted revenues is kept in separate subaccounts of accounts 86 and 51. Funds collected for major repairs can be used only for their intended purpose. If it becomes necessary to partially spend funds for purposes other than major repairs, these amounts fall under the definition of income with all the ensuing tax consequences.
Settlements between the management company and the ERCC
The management company can cooperate with the unified cash settlement center (UCSC) subject to the conclusion of an agency agreement. To account for settlements with the ERCC, a separate subaccount of account 76 is used.
Accounting for costs of managing apartment buildings
An important nuance of accounting for the property and obligations of housing and communal services organizations is the obligation to keep separate records of income and expenses by type. In accordance with this, real estate management services are accounted for separately on account 20. Since the main income of such organizations is revenue from management apartment building, then the expenses for this type of activity should be taken into account as basic, and not as general economic.
Account 26 should reflect expenses not directly related to the main activity.
Account 26 in the management company is used to reflect expenses for other activities. Read also the article: → “”. As you know, count 26 is a collection and distribution count. If it reflects the costs of property management, the main question arises for an accountant working in the housing and communal services sector when distributing collected expenses and when determining the amount of VAT payable for the month.
Reflecting the costs associated with managing an apartment building on account 20 allows you to take advantage of the main advantage - saving on VAT. To do this, it should be stated in the company’s accounting policy that management of apartment buildings is a separate service. In this case, the entire amount of VAT on management is allowed to be offset, since such income is subject to this tax.
Tax accounting at housing and communal services enterprises
Organizations operating in the housing and communal services system can use both general and special modes taxation. OSNO is the easiest to use. But it should be taken into account that the use of such a system causes a fairly high tax burden. The organization is a payer of income tax and VAT.
For most companies working in the housing and communal services sector, the simplified tax system is preferable. This option is acceptable when:
- the number of company employees does not reach 100 people;
- income in reporting period do not exceed 60,000,000 rubles;
- the cost of fixed assets on the organization’s balance sheet did not reach 100,000,000 rubles.
By choosing the “simplified” system, the company receives an exemption from the obligation to pay income tax at a rate of 20% and VAT. These payments are replaced by the tax provided for by the simplified tax system at a rate of 15% if taxation is carried out according to the “income-expenses” system, or at a rate of 6% if income is taxed.
The simplified tax system is attractive for companies whose activities most often result in a loss. In this case, the tax rate for them will be 1% of their income.
Accounting statements of housing and communal services organization
In charge legal entity, working in the housing and communal services sector, is required to maintain accounting records and provide reporting. This obligation applies to any company, regardless of which taxation system is applied. The reporting set for the year includes:
- balance sheet;
- Profits and Losses Report;
- Explanation of the balance sheet and income statement;
- statement of changes in equity;
- cash flow statement.
Interim reporting includes only the first two forms. If the organization belongs to a small business, the reporting also includes only the balance sheet and income statement. At application of the simplified tax system reporting is provided in a simplified form and includes a balance sheet, a statement of financial results and a report on the intended use of funds.
In addition, housing and communal services organizations regularly provide information on the number of personnel, data on income tax 2-NDFL. If an enterprise uses OSNO, then it is necessary to pass tax return on income tax and VAT. Organizations using the simplified tax system submit a declaration according to single tax even if there are no income and expenses in the reporting period.
Answers to pressing questions
Question No. 1. How are the amounts received for utility bills accounted for by the HOA?
The procedure for reflecting in the HOA the amounts received from residents to pay for utility services directly depends on what is stated in the organization’s charter. If the charter does not contain information about the partnership’s obligations to provide utilities, and agency agreements with homeowners have not been concluded, then all utility payments received in the organization’s accounts are equated to revenue.
In this case, the following entries are made:
- Dt 62 Kt 90 – utility bills payable have been accrued;
- Dt 51, 50 Kt 62, 76 – payment for utilities has been received.
In the case where the HOA operates in accordance with the concluded agency agreements, then only the amount of agency fees falls under the definition of income:
- Dt 76 Kt 60 – for the amount of utility bills payable;
- Dt 76 Kt 90 – for the amount of the agency fee;
- Dt 51.50 Kt 76 – payment for utilities received, taking into account the agency fee.
Question No. 2. Does the management company provide reporting to insurance organizations?
Yes, if the company has hired personnel, the organization is the insured under compulsory pension insurance. This entails the obligation to provide reporting Pension Fund on insurance premiums by employees. Management companies may exercise the right to apply reduced insurance premium rates.
This opportunity is provided when property management is the only type of activity of the organization.
Question No. 3. How to correctly reflect in the accounts settlements with property owners for penalties accrued for late payment of utilities?
Many management companies make a mistake in accounting for penalties, accruing them independently by analogy with revenue as part of income. Penalties can be recognized in accounting only if they are determined court decision or upon recognition of them as a debtor, as evidenced by their payment. Therefore, recognition of penalties as income in a housing and communal services organization is possible only after payment:
- Dt 50, 51 Kt 62;
- Dt 91 Kt 62.
Question No. 4. How are subsidies and subventions allocated from the budget to finance certain programs accounted for and taxed?
Accounting and taxation of funds received in the form of subsidies and subventions is carried out by analogy, taking into account targeted financing. Received subsidies are not subject to VAT and are not considered income of the organization when calculating income tax. Property that can be subsequently acquired using subsidies and subventions does not reduce the income tax base.
Question No. 5. How are assets transferred to a housing and communal services company by its owner in excess of the authorized capital reflected in accounting?
Funds received by the company from the owner that are not related to authorized capital, are shown in accounting with the following entries:
- Dt 10, 51, 50, 08 Kt 75 – funds received
- Dt 74 Kt 84 – retained earnings increased.
Assets obtained in this way are not subject to income tax.