Accounting in SNT has its own specifics and features. We will talk further about how to organize accounting under various taxation systems. And of course, we will not ignore the changes that have occurred in the legal regulation of the activities of SNT since 01/01/2019.
The concept of SNT
SNT (gardening non-profit partnership) is a non-profit structure established on a voluntary basis to help its members solve various economic and social problems in gardening, horticulture or dacha farming. These issues include providing the participants of the association with water, electricity, heat, gas, etc.
Since 2019, the main regulatory act regulating the activities of SNT has been the law “On the conduct of horticulture and horticulture by citizens ...” dated July 29, 2017 No. 217-FZ. Prior to this, the law “On horticultural, gardening and country non-profit associations of citizens” dated 15.04.1998 No. 66-FZ was in force.
NOTE! SNT is not subject to the law "On non-profit organizations" dated January 12, 1996 No. 7-FZ (clause 3, article 1 of law No. 7-FZ). But for the purposes of applying accounting standards, SNT is considered as a non-profit structure.
The procedure for conducting accounting in SNT is not defined by separate provisions of the law. Therefore, it is necessary to be guided by uniform standards in the field of accounting, on the basis of which a local regulatory document should be developed - the company's accounting policy.
The nuances of accounting for fixed assets in SNT
Accounting for fixed assets (OS) is regulated by PBU 6/01 “Accounting for fixed assets” (approved by order of the Ministry of Finance dated 30.03.2001 No. 26n). According to clause 4 of this provision, non-profit organizations (hereinafter referred to as NPOs) are taken into account as fixed assets if the object is used in activities aimed at achieving the goals of creating an NPO, including entrepreneurial activity. The following conditions must also be met at the same time:
- the term of the intended use of the OS object is more than a year;
- the object was acquired for the purpose of further use, and not for resale.
An asset is taken into account at historical cost, which is the sum of the actual costs incurred in the process of acquiring, building or manufacturing an asset. These include the amounts paid to the seller under the contract for the sale of the object, as well as the costs of transportation, information and consulting services, non-refundable taxes, etc.
NOTE! If the fixed asset is acquired strictly for non-commercial activities (that is, they do not plan to associate the receipt of taxable revenue with its use), then the amount of input VAT is included in the cost of the object (clause 2 of article 170 of the Tax Code of the Russian Federation).
All costs for the acquisition of fixed assets are collected on account 08 “Investments in non-current assets”, and upon commissioning of the asset, account 08 is credited to the debit of account 01 “Fixed assets of the organization”.
The wiring looks like this:
Dt 08 Kt 60 - an asset was purchased from the seller (including VAT amounts);
Dt 08 Kt 60, 76 - direct costs for the purchase of an asset (transport, consulting, etc.) are reflected;
Dt 01 Kt 08 - the asset was put into operation;
IMPORTANT! The use of funds from targeted contributions for capital investments should be reflected using account 83 (according to the instructions for the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n).
Dt 86 Kt 83 - targeted funds allocated for capital investments are accounted for as an increase in additional capital;
Dt 83 Kt 01 - reflected the disposal of the investment object, purchased at the expense of targeted income.
All operations on the movement of OS objects are documented in primary documents. Which ones, see the material "Documentation of the movement of fixed assets".
In accounting, fixed assets with a value of less than 40,000 rubles. can be taken into account as part of the MPZ (clause 5 PBU 6/01).
IMPORTANT! Depreciation on fixed assets acquired at the expense of earmarked receipts and used in non-commercial activities is not charged (clause 17, section 3 PBU 6/01, subclause 2, clause 2, article 264 of the Tax Code of the Russian Federation). The amount of depreciation is calculated on a straight-line basis and is taken into account on the off-balance account 010 “Depreciation of fixed assets” at the end of the year. Such assets are also not revalued.
In the event of disposal of fixed assets acquired through targeted financing, the sources of financing are not repaid and are not taken into account in the company's financial results. In accounting, such an operation is documented by the entry Dt 83 Kt 01.
At the same time, if SNT has acquired a fixed asset at the expense of business activities and uses it to generate income, then depreciation is charged on this property, and it is accounted for separately from the target one. Depreciation in this case is written off as expenses by posting Dt 20 Kt 02.
If the SNT received the fixed asset at the expense of targeted funds, but uses it in commercial activities, then the value of the asset is recognized as income of the NPO (clause 14, article 250 of the Tax Code of the Russian Federation). The cost of property in this case is repaid by depreciation (clause 1, article 252 of the Tax Code of the Russian Federation).
Accounting for earmarked funds in SNT
The budget of the CNT is formed from funds contributed by members of the CNT.
NOTE! From 01/01/2019, SNT can only accept contributions from participants to a current account, not to the cash desk (Article 14 of Law No. 217-FZ). KKT when accepting contributions is not applied. Contributions are not payment for goods, works, services, and therefore do not fall under the concept of "calculations" in the sense of the law "On CCP" dated May 22, 2003 No. 54-FZ. Similar clarifications are given in the letter of the Ministry of Finance dated September 11, 2018 No. 03-01-15 / 65041 in relation to targeted contributions to TSN.
These contributions include:
- membership fees - funds periodically contributed by members of the association, which are directed to the current expenses of the organization;
- earmarked contributions - funds, the expenditure of which can be directed to the acquisition of objects of common use.
NOTE! From 01/01/2019, SNT no longer collects entry fees from participants. Entrance fees paid earlier are not returned to participants (clause 31 of article 54 of law No. 217-FZ).
In accounting, account 86 “Target financing” is used to reflect the movement of these contributions. To separate the fees, it is more convenient to enter separate sub-accounts, for example, 86.1 "Membership fees", 86.2 "Targeted fees". To account for mutual settlements with members of the SNT, account 76 “Settlements with various debtors and creditors” is used.
SNT receives and spends money on the basis of an income and expenditure estimate approved at a general meeting by members of the partnership (clause 8, article 14 of law No. 217-FZ). Contributions can be spent strictly on a specific budget item. There is no unified form of estimates, and the leadership of the partnership develops it independently.
The expenses incurred can be reflected in the debit of standard cost accounts (20, 26), but it is also possible to immediately reflect in the debit of account 86, bypassing the cost accounting accounts, with the choice of a subaccount depending on the type of costs.
Example
The estimate of SNT "Daisy" provides for the following payments: membership fees - 150 rubles. from a hundred, target contributions for the equipment of a garbage collection site - 1,000 rubles.
SNT "Romashka" accepted a new gardener - N. A. Fadeev as a member. His plot is 5 acres. He made all contributions to the fund of the association: 750 rubles. (150 × 5 cells) - membership; 1 000 rub. - target. The accountant reflected these contributions in the accounting as follows:
Dt 50 Kt 76 - 1,750 rubles. - the contributions of Fadeev N.A. were received at the cash desk.
Dt 76 Kt 86.2 - 750 rubles. — membership fees were accrued as part of targeted funds;
Dt 76 Kt 86.3 - 1,000 rubles. - earmarked contributions.
For the month, SNT "Romashka" incurred the following expenses:
Dt 86.2 Kt 70 - 15,000 rubles. - remuneration of the chairman and accountant;
Dt 86.2 Kt 69 - 4,500 rubles. - contributions from payroll;
Dt 86.2 Kt 71 - 500 rubles. - purchased office supplies;
Dt 86.3 Kt 10 - 23,800 rubles. — written off materials and tanks for the equipment of the site for garbage;
Dt 86.3 Kt 60 - 3,200 rubles. – services for the installation of a fence and concreting a site for garbage.
Accounting for other income and expenses in SNT
- Income accounting.
According to Art. 5 of Law No. 217-FZ, citizens have the right to conduct their household on an individual basis and not join the ranks of SNT participants. At the same time, they have the right to use the SNT infrastructure facilities for a fee stipulated by the concluded agreement.
Such payments do not relate to targeted contributions, are accounted for as part of the income of the partnership and are subject to taxation.
In addition, SNT has the right to engage in commercial activities in order to achieve the main goal of creating a partnership.
NOTE! These revenues will fall within the scope of the CCP Law and will require SNT to use a cash register.
Accounting entries are reflected in accordance with PBU 9/99 "Income of the organization" (approved by order of the Ministry of Finance dated 06.05.1999 No. 32n) and methodological recommendations to it:
Dt 62 Kt 90.1 - sale of services.
- Cost accounting.
SNTs are required to keep separate records of targeted and commercial expenses (clause 2, article 251 of the Tax Code of the Russian Federation). Accounting for business costs is most conveniently organized on accounts 20 and 26.
In this case, indirect costs must be allocated. Indirect costs are those costs that relate to several types of activities or to all activities of an NPO.
- In terms of revenue. In this case, the percentage of costs related to commercial revenue is determined by the formula:
VK / (VK + CPU) × 100,
Vk - revenue from commercial activities;
Tsp - target receipts.
- In terms of the share of labor costs of employees. Then the percentage of costs related to commercial activities will be equal to:
PHOTO / (PHOTO + PHOTO) × 100,
FOTK - wage fund for employees engaged in commercial activities;
FOTS - remuneration of "target" personnel.
In addition, indirect costs are allowed to be written off from SNT, such as the costs of maintaining the organization itself, the salary of the administration, the maintenance of premises, structures and transport related to statutory activities, only at the expense of earmarked contributions (letter of the UMNS of Russia for Moscow dated 01.22. 2003 No. 26-12/4743).
In tax accounting (hereinafter - NU), the distribution of costs in proportion to revenue is allowed (clause 1 of article 272 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 16.03.2015 No. 03-03-10 / 13805 and dated 06.25.2015 No. 03-03-10 / 36660). In this regard, it is more convenient to choose a single option "by revenue" and fix it as an element of accounting policy.
All indirect costs collected on account 26 "Indirect costs" at the end of the month are distributed among the types of activities by entries:
Dt 86.2 Kt 26 - indirect costs are allocated to the current statutory activities;
Dt 86.3 Kt 26 - indirect costs are attributed to targeted programs;
Dt 20 Kt 26 - indirect costs of entrepreneurial activity are allocated to production;
Dt 90.2 Kt 20 - the costs are charged to the cost of commercial revenue.
- Accounting for financial results.
At the end of each month, SNT closes the 90th account to account 99 of profit (loss), and at the end of the reporting period, balance 99 is accounted for as part of retained earnings (uncovered loss) on account 84. But since entrepreneurial activity is carried out to achieve the goals of statutory activities, then the profit received is not distributed among the participants, but is credited to the account of targeted financing of the statutory activities of the NCO with the entry Dt 84 Kt 86.
Features of accounting in SNT under the simplified tax system
In order to reduce the tax burden and be exempt from paying VAT (except for import VAT), income tax and property tax (with the exception of real estate, the value of which is determined by the Federal Cadastre), SNT for commercial activities has the right to choose a special regime in the form of a simplified tax (subparagraph 14 3, article 346.12 of the Tax Code of the Russian Federation) by selecting one of the available options for the object of taxation: income or income minus expenses.
In this case, accounting for targeted receipts and expenditures is also kept on account 86 “Target financing” and is not subject to taxation (subclause 1 clause 1 article 346.15, clause 2 article 346.16 of the Tax Code of the Russian Federation).
Accounting for income and expenses from commercial activities is carried out in the book of accounting for income and expenses on a cash basis (clause 1, article 346.17 of the Tax Code of the Russian Federation).
Results
The activities of garden non-profit partnerships are in a special legal field and are regulated by a special federal law.
The status of the organization's activities also determines the features of its taxation. SNT is not exempt from paying income tax, VAT, etc. But when calculating these taxes, the base does not include targeted funds aimed at carrying out the statutory activities of the partnership.
SNT is also entitled to apply the simplified tax system. At the same time, a feature is the exclusion of amounts of targeted funds from income for the purposes of taxation of the simplified tax system.
Due to the fact that targeted funds are not taken into account for taxation, SNT needs to organize separate accounting for income and expenses by allocating special account 86 “Target financing” for this.
transcript
1 GARDENING ACCOUNTING PROGRAM 2 ACCOUNTS - Home
2 AUTOMATED CONTROL SYSTEMS In the age of computer technology, it is difficult to imagine a modern enterprise without an automated control system. Housing and utilities management companies were the first to use automation in the public service sector, creating interactive homeownership websites with prompt provision of up-to-date information and personal accounts of residents for feedback. At present, a quiet life outside the city in horticulture and dacha cooperatives has become a worthy alternative to cramped megacities with eternal traffic jams and a polluted environment. The growing interest of people in country life poses new challenges for the management of gardening. The number of permanent residents is increasing, they are becoming more demanding, the quality and capacity of the infrastructure that previously satisfied everyone is no longer enough, the volume of expenses and payments is growing, the issues of more detailed and fine budget planning, as well as effective personnel management and interaction with residents, are becoming relevant . To solve these problems, we offer you a horticultural accounting program "2 ACCOUNTS - House"
3 GARDENING ACCOUNTING PROGRAM “2 ACCOUNTS-House” IS INTENDED FOR: Chairmen Accountants Cashiers
4 MAIN FUNCTIONS: 1. Maintenance of a single database of horticulture members with all contact details, as well as data on property objects; 2. Maintaining internal financial records of horticulture; 3. Budgeting and budgeting for gardening; 4. Formation of various reports on gardening in general, by groups of owners, for each owner separately for each type of payment for a fixed and arbitrary period of time; 5. Maintaining the internal workflow of horticulture, printing various documents based on our own ready-made templates: contracts for the consumption of resources, acts of installing metering devices, notifications to debtors, lists of horticulture members, reconciliation certificates, receipts for payment, etc .; 6. Keeping a register of payments, printing receipt cash orders (with meter readings, advance payments and debts); 7. Import of readings from automated metering devices for electricity, water and other resources;
5 MAIN FUNCTIONS: 8. Notification of gardening members about various events and activities using and sms messages; 9. Individual accrual of payments for each owner, it is possible to accrue according to the size of the plot (by the number of acres); 10. Printing notices in the form PD4 for non-cash payment through the bank's cash desk; 11. Possibility of calculation of non-payers and persons consuming resources unaccounted for; 12. Possibility of network work in the program (workplace of the chairman, accountant, cashier, electrician, etc. with the appropriate differentiation of access rights); 13. Ability to import-export data to various programs and data formats, including: 1 C Accounting, Word, Excel, etc.; 14. Formation of the annual budget of horticulture income and expenses, execution of estimates, deviation of costs from planned values.
6 COMPETITIVE ADVANTAGES: 1. Program 2 ACCOUNTS-House is a completely independent software product and is not an add-on to other 1C Accounting clone programs and other similar programs, respectively, only the program is updated, no need to update the add-on, no need to buy a new version when updating the add-on and etc. ; 2. The program and the protected MS SQL database are stored separately and if you reinstall or accidentally delete the program 2 SCHOOT-DOM, you will not lose your data, in addition, the program allows you to backup the database to removable media; 3. The program is installed on a local computer and does not store personal data of owners in cloud services. The Owner's Personal Account module stores only data on his payments and debts, access to which is carried out through the owner's personal account number. 4. The software license is perpetual. Free updates to the program for 1 year. 5. Any report, any table of the program can be exported to MS Excel, MS Word and create your own reports;
7 SYSTEM REQUIREMENTS: Operating system: 32 or 64-bit Windows 7, Windows 8; Processor: Intel Core 2 Duo, better - Core i3, i5, i7, AMD Phenom II; Memory: 2GB RAM (and above) + free HDD space 1-5 GB (for SQL Express and database); Video card: any with a resolution of 1366x768 or higher; MS Office 2003 (Word, Excel) and higher installed (excluding MS Office Starter version); The presence of the Microsoft NET Framework 3.5 package and higher (can be installed during the installation of the program); Availability of MS SQL Express (can be installed during the installation of the program); Availability of a printer (for printing reports and documents).
8 MAIN MODULES: 1. Owner's card (personal data); 2. Payments: Electricity, Water, Gas, Target contributions, Membership fees; 3. Transfers: payments to resource-supplying organizations; 4. Alerts: SMS, ; 5. Organizations (contractors: suppliers, contractors, etc.); 6. Works (work planner, for planning the activities of employees); 7. Accounting (Accrual, Annual budget, Register of payments); 8. Reporting (Annual report, Payments by owners, Debts by owners); 9. Reference books; 10. Import/Export; 11. Administration.
9 OWNER CARD - OWNER TAB
10 OWNER CARD - PROPERTY TAB
11 OWNER'S CARD - "ADDITIONAL DATA" TAB
12 OWNER CARD - ELECTRICITY TAB
13 OWNER'S CARD - WATER TAB
14 OWNER'S CARD - "TARGETS" TAB
15 OWNER CARD - MEMBERSHIP TAB
16 "SMS NOTIFICATION"
17 " NOTIFICATION"
18 "ORGANIZATIONS"
19 "WORK"
20 ACCOUNTING "REGISTER OF PAYMENTS"
21 ACCOUNTING "ANNUAL BUDGET"
22 ACCOUNTING "ACCRUAL"
23 REPORTING "ANNUAL REPORT"
24 REPORTING "DEBT BY OWNERS"
25 REPORTING "PAYMENTS BY OWNERS"
26 REPORTING "ELECTRICITY BALANCE"
27 REPORTING "ELECTRICITY BALANCE"
28 REPORTING "ELECTRICITY BALANCE"
29 USING PAYMENT STATISTICS TO DETECT ELECTRICITY THieves
30 LED STREET LIGHTING EXPENDITURE STATISTICS
31 "ADMINISTRATION"
32 AUTOMATED RESOURCE ACCOUNTING SYSTEMS: Electricity accounting systems; Water accounting systems; Gas accounting systems; Heat metering systems (mainly in cottage settlements).
33 AUTOMATED RESOURCE ACCOUNTING SYSTEMS SCHEME
34 AUTOMATED SYSTEMS FOR CONTROL AND ACCOUNTING OF ELECTRICITY (ASKUE) ADVANTAGES: 1. Allow to nullify the so-called Losses; 2. Speed and convenience of taking readings, no need for periodic bypass of the sites and access to the premises of the owners; 3. Accuracy of taking readings, eliminating errors due to the human factor; 4. Reducing the staff of maintenance personnel, reducing the cost of staff wages; 5. Maintaining subscribers' accounts and automating the issuance of receipts for payment (automatic billing); 6. Ability to remotely shut off the supply of resources to the subscriber in case of debt; 7. Calculation of the current balance of resource consumption and identification of the facts of malfunction of meters, violations and interference in their work, unauthorized connection to distribution networks; 8. Planning the development of horticulture infrastructure based on statistical data from meter readings; 9. No subscription fee, the frequency of verification of the meter once a year.
35 AUTOMATED SYSTEMS FOR CONTROL AND METERING OF ELECTRICITY (ASKUE) DISADVANTAGES: 1. Relatively high initial costs for the purchase of metering devices and installation of the entire automated system; 2. The system must cover all horticulture, otherwise its effectiveness is reduced; 3. Difficulty in replacing metering devices (it is necessary to climb a pole).
36 AUTOMATED SYSTEMS FOR CONTROL AND ACCOUNTING OF ELECTRICITY (ASKUE)
37 AUTOMATED SYSTEMS FOR CONTROL AND ACCOUNTING OF ELECTRICITY (ASKUE)
38 AUTOMATED SYSTEMS FOR CONTROL AND ACCOUNTING OF ELECTRICITY (ASKUE) EXAMPLE BUSINESS PLAN OF IMPLEMENTATION: Costs: 1. Gardening 150 plots; x phase metering devices \u003d 10 x 140 \u003d rub. with installation; x phase metering devices \u003d 10 x 20 \u003d rub. with installation; 4. Software, repeaters, hub, computer = rub. with installation and training; 5. TOTAL: total installation costs for the entire system = RUB.
39 AUTOMATED SYSTEMS FOR CONTROL AND ACCOUNTING OF ELECTRICITY (ASKUE) Payback of the project: EXAMPLE BUSINESS PLAN OF IMPLEMENTATION: 1. Total expenses for electricity 2.0 million rubles. in year; 2. Of these, the loss of 25% rub. in year; 3. Electrician's allowance for monthly readings rub. per month + taxes = rub. in year; 4. TOTAL: rub. in year; 5. Payback period of the project: 2.5 years This is if we do not take into account indirect losses due to overloading of networks with unmetered consumption in winter, as well as a premature increase in the total horticultural capacity due to such winter shutdowns.
40 PERSONAL OFFICE OF THE OWNER OF THE PLOT
41 SOFTWARE FOR MANAGEMENT OF GARDENING, COTTAGE VILLAGE, DNP AUTOMATED CONTROL AND ACCOUNTING SYSTEMS FOR ELECTRICITY
Malahit: LiveCity Housing and communal services management system General information Malahit: LiveCity is an information and analytical system for making management decisions, planning and monitoring events at all levels
Service for effective management of the housing stock Purpose of the system The service provides full management of a residential building, including administrative, accounting, information support Designed for
DESCRIPTION "BARS.ZHKH-BILLING CENTER" Utility payments (version 3.0) The system is designed for comprehensive accounting, calculation and acceptance of payments for housing and communal services for the population and organizations,
Template approach to automation of enterprises in the housing and communal services sector All-Russian meeting "Effective management models in the housing and communal sector", May 27-31, 2015, Alushta, Republic of Crimea Worldview
Hardware-software and other requirements for functioning 1. Software 1.1. Operating systems The following operating systems can be installed on the server: Microsoft Windows 2012
Experience in using the SAP solution for automating energy sales activities Maxim Kuzmin Leading system developer of the billing department of the Information Technology Department of JSC Samaraenergo
Appendix 3 to the Request for Quotations of 2014 TERMS OF REFERENCE for the provision of services for the development and information technology support of a computer program: “Accounting and administration of income
LLC "PromSvyaz" Department of technological software of the branch of LLC "PromSvyaz" in the Altai Territory Gladyshev Vadim Sergeevich, Head of Department Software complex "ASTEK" Software complex "ASTEK"
"Ailant: Housing Management 8" DESIGN, DEVELOPMENT OF SOFTWARE BASED ON THE TECHNOLOGICAL PLATFORM "1C-ENTERPRISE" AND DEVELOPMENT OF METHODS OF ITS IMPLEMENTATION AND DEPLOYMENT ARE CERTIFIED ACCORDING TO THE STANDARD
ALLIANCE SOLUTION KYIV 2016 MY HOME. RENTAL CALCULATION FOR UKRAINE on the new version of the technological platform "1C:Enterprise 8.3" CONTENTS About the product Functionality Product advantages Tools
PAGE 1 PC "Prognoz-SMART" Purpose The software package "Prognoz-SMART" is designed to automate the processes of formation of the revenue part of the budget. The system is multi-user, implemented
DESCRIPTION BARS.ZhKH BILLING CENTER (Version 6.0) The system "BARS.ZhKH Billing Center" (version 6.0) is designed to calculate accruals for payment of housing and communal services (hereinafter referred to as HUS) online
PORAL "MOI DOM" Unified information environment in the field of housing and communal services DevelopmentOnTheEdge Territorial Information Complex "Region" 1. Introduction 1.1 What is the portal "My home" 1.1 What is the portal "My home"
"Ailant: Housing Management 8" DESIGN, DEVELOPMENT OF SOFTWARE BASED ON THE TECHNOLOGICAL PLATFORM "1ENTERPRISE" AND DEVELOPMENT OF METHODS OF ITS IMPLEMENTATION AND DEPLOYMENT ARE CERTIFIED ACCORDING TO THE STANDARD
"People's ASKUE" is simple! A significant share of the electricity consumed in Russia and the CIS falls on the residential sector, the share of which is constantly growing. The scarcity of natural resources makes energy efficiency
PAGE 1 PC "RRO-SMART" Purpose The software complex "RRO-SMART" is designed to generate a register of expenditure obligations in accordance with Article 87 of the Budget Code of the Russian Federation,
PAGE 1 PC "Plan-SMART" Purpose The software complex "Plan-SMART" is designed to automate the process of planning the expenditure part of the budget. The system is multi-user, implemented in a multi-level
“Approved” at the board meeting of SNT “Ocean” protocol 10 dated March 06, 2015 “Approved” at the general meeting of SNT “Ocean”, protocol dated July 16, 2016 Chairman of the meeting S.S. Kostrov POSITION
OPERATING CONDITIONS OF THE "Monitoring" SYSTEM These Operating Conditions define the rules for setting up the system software tools of the "Monitoring" system. The supplied programs are referred to hereinafter
Mission of the company To introduce the highest standards of automation of engineering solutions and management of business processes in the housing and communal services market in the Russian Federation. Goals of the company To form a positive image
1C: ENTERPRISE 8 HEATING NETWORK MANAGEMENT A program for the integrated automation of heating networks A joint development of 1C and Soft-portal 1C is the largest Russian software developer
About the system Using the S-Finance software solution, it is possible to create an effective financial management system that is: Transparent for the manager and financial director Allows you to analyze and control
Analysis of the estimate (budget) of SG-3 for the period from January 01, 2015 to December 31, 2015 0
"HVOYA INTEGRA" 1C: Franchisee "1C: Accounting in condominiums for calculating rent in Ukraine" The configuration was developed taking into account the experience of domestic condominiums and complies with current legislation and industry standards.
The work of the control and revision commissions of trade union organizations Sofronova O.G. The content of the work of the Control and Auditing Commission The Auditing Commission works according to the approved plan of audits and inspections. Allowed
APK "Russian Billing" Automation of payments for utilities ICL group of companies Main indicators: Number of employees: more than 2000 people. more than 1000 of them are software developers. system engineers
Project Approved by the General Meeting of members of the Partnership "Karacharovo" (Minutes of OS _ dated 2016) REGULATIONS on the procedure for paying fees, other mandatory payments and spending money 1. General provisions
A new solution of the 1C company for automation of industry standards of the Bank of Russia program "1C: Management of MFIs and CCPs" Andronov Mikhail Audit-Escort company, head of the automation department Firm
Putevka.hotel The system for accounting for the number of rooms in hotels and boarding houses It is an integral part of the Putevka.info booking system The main features of the Putevka.hotel program: Visual display of occupancy
DRAFT PLAN of work of NST "Electron" in 2014
The solution is intended for use in homeowners' associations (HOAs) engaged in maintenance of the housing stock and provision of housing services. Main features The program is designed for
SPRINT-HCS Systematic management of the housing stock What is SPRINT-HCS? SPRINT-HCS is a system of automated information processing for housing stock management We have created a high-performance
Program 1C: ENTERPRISE 8 House management A comprehensive solution for automating organizations in the field of real estate management The program "1C: House management 8" is designed to automate the accounting of mutual settlements
Comprehensive services in the field of housing and communal services Partner program for organizing a business for receiving utility and related payments www.erc-perm.ru About the company The company "United Settlement Center" was founded in 2008
BARS.STROYBUSINESS is a tool for effective business management in the construction industry, aimed at construction companies of various sizes. The solution covers all stages of construction control and management
PAGE 1 PC "PFCD-SMART" Purpose The software complex "PFCD-SMART" is designed to automate the compilation of PFCD of autonomous and budgetary institutions. Multi-user system implemented in
PAGE 1 PC "Regional system of accounting for state and municipal payments (RSU GMP)" Purpose and architecture Software complex "RSU GMP" (PC "RSU GMP") application software,
Automated system for electricity metering and load control SUP-04. The SUP-04 electricity metering system is a modern solution that allows you to automate the process of electricity metering,
Working in the terminal version of the Art-Zvit Plus 1.1 Purpose of the terminal version The terminal version of the Art-Zvit Plus program is designed for simultaneous work of several users with one
1 Overview of the program 1C: Accounting in the management companies of housing and communal services, HOA and ZhSK Map of solutions 1C and 1C-Rarus for housing and communal services 2 1C: Site of housing and communal services 1C: Accounting in the management companies of housing and communal services, HOA and ZhSK Mobile monitor of the head of housing and communal services Housing and communal services:
RCC Soft LLC Data exchange with GIS housing and communal services Automated accounting system for settlements with tenants and service providers RCC: Office 4.8 Ivanovo 2016 Table of contents FIAS... 3 Data export
DEPARTMENT OF EDUCATION OF THE VOLOGDA REGION BPOU IN "VOLOGDA AGRICULTURAL AND ECONOMIC COLLEGE" ADDITIONAL PROFESSIONAL PROGRAM
Unified information and settlement center of the Moscow region. Reboot. 1 What is EIRC? Standards of work Formats Scheme of work with debtors Database Transparency of settlements. (Who pays? Who pays?
AUTOMATED INFORMATION PROCESSING SYSTEM "MEGAPOLIS" Information and processing system "Megapolis" Modern target, specialized software package Pleasant, intuitive
CyberLog System Overview MAIN OBJECTIVES
REPORT T of the Audit Commission on the financial and economic activities of the HOA "AVANTAZH" FOR 2011 Krasnoyarsk January 23, 2012 The Audit Commission consisting of Fedortsova E.N., Vaigant M.V., Bolshakova
DOCS SECURITY SUITE Crosstech Docs security suite (DSS) is a platform for managing, controlling and auditing access rights to electronic documents based on sensitivity labels. DSS is forced to put down
1C: ENTERPRISE 8 VODOKANAL MANAGEMENT A program for the integrated automation of water utilities Joint development of 1C and Soft-portal The Soft-portal company was founded in 2000 and is
U T V E R ZH D A Yu Director of NOU ECC "AvtoComp" T.N. Baburina February 10, 2013 Non-state educational institution Educational and consulting center "AvtoComp" (EDUCATIONAL AND PROGRAM DOCUMENTATION) Kaluga
Engineering and Innovation Center INSOFT presents the Automated Information System "Housing and Communal Services" (AIS "Housing and Communal Services")
Electronic receipt Technology for creating a single information space and a system for receiving and processing payments for housing and communal services About the project At a meeting of the State Council "On measures to increase
Loyalty program BonusPlus "BonusPlus" is a turnkey solution for organizing a loyalty program in your business. Key features Ability to use 2 types of cards: o Classic plastic
1 PS engine system requirements 1 PS engine system requirements for runtime environment Hardware requirements Server platform ENGine System Disk RAID array based on a hardware controller with technology
1 Automation of work using the program 1C: Accounting in the management companies of housing and communal services, HOA and ZhSK Map of solutions 1C and 1C-Rarus for housing and communal services
SERVICES and PRICES - SERVICE PACKAGES START package 5 INTERNET + OFFICE package 25 ALL INCLUSIVE package 35 SERVICES and PRICES - INSTALLATION AND SETUP OF THE SOFTWARE installation/configuration of Windows XP, VISTA, 7, 8 5 installation
Remote banking system "Internet-Client" for legal entities If you value your time, if you like convenience and comfort, then the "Internet-Client" system is an ideal solution for
2013/4 Dispatching systems for cottage settlements and "smart home". “If you need a great idea, just look around and choose the best one” T. Edison Implementation goals and objectives Main
PAGE 1 PC “Payers and paid incomes” Purpose and architecture Software complex “Payers and paid incomes” (PC “Payers and paid incomes”) application software,
Unified procedure for paying utility bills 8 800 555 07 69 mosobleirts.rf Advantages of MosObleirts LLC One-stop-shop principle Saving time Transparent accrual system Unified service standard Diversity
CLOUD MANAGEMENT TECHNOLOGIES HOUSING AND UTILITIES PARTICIPANTS OF INFORMATION INTERACTION IN BARS.ZhKKH RESOURCE SUPPLYING ORGANIZATIONS STATE AUTHORITIES STATE HOUSING INSPECTION
PROGRAM "Accounting on a PC" EXPLANATORY NOTE A modern person needs not only a certain set of knowledge, but the ability to independently acquire the missing, apply
Effective work with debtors on the example of TNS energo Rostov-on-Don PJSC Tatiana Olkhovaya, Chief Technologist of PJSC TNS energo Group of Companies October 8-9, 2015, Yaroslavl Characteristics of the Company 2 PJSC TNS energo Group of Companies
Purpose and capabilities of the "SBiS ++ Tax Inspector". The structure of the user manual. Program structure. Organization of information security. The procedure for connecting to the electronic reporting system. Purpose
Complex Part of programs II Technology "Management of sales of housing and communal services" Research Center "Control Systems" Established in 2006 by a group of teachers and graduate students from the largest universities of the Altai Territory:
195003, Russia, St. Petersburg, Arsenalnaya st., 1, building 2 Tel.: (+7 812) 324-79-43, 324-79-44 45 [email protected], www.smtlsys.ru PROPOSAL
1. General information 1.1. About the software The software product (hereinafter referred to as PP) "Astral-Reporting" is designed to organize secure electronic document management between organizations and controlling
"Accounting for contributions to SNT"- a program for accounting for membership fees, targeted and other contributions in gardening partnerships, accounting for meter readings, paying for electricity, accounting for debts, accounting for cash receipts and expenditures.
program "Accounting for contributions to SNT" can be used not only to account for contributions in gardening or country partnerships, but also in any associations in which it is necessary to keep track of membership fees, keep records of electricity meters (and not only electricity, but any meters, such as water or gas meters) and payment members of the association on these counters.
The program is suitable for garden associations, garage cooperatives and similar associations.
The program for accounting contributions allows you to:
- Keep records of garden plots (or, for example, garages) incl. tied to the streets.
- Maintain a list of members of the partnership (cooperative) with information about contact and other data, linking them to plots (garages).
- Set up a list of types of contributions collected from members of the SNT (cooperative), indicating the type of contribution (membership, target, by counter, etc.), the frequency of its collection (once a month, once a quarter, etc.), validity periods, tariff, etc.
- Keep records of meter readings.
- Keep records of payments of members of the cooperative by type of contributions.
- Automatically calculate the debt of members of the partnership by type of contribution.
- Keep records of expenses by types of contributions and expense items, taking into account direct and overhead costs.
- Notify members of the partnership about debts by e-mail and SMS.
- Upload data on the current debts of members of the partnership to pay contributions to a special section of the website Vznosov.NET. It is also possible to upload to the site information about the composition and amount of contributions, about planned events, etc. This allows members of the partnership to have easy access to this information from anywhere and at any time. Each SNT has its own section on the site, the data is uploaded to the site anonymized (there are only numbers of plots and the amount of debt, without full names and contact details of the members of the partnership).
- And other features.
The program is supplied with a user manual with many pictures and a clear, detailed description of the actions in the program. The function of updating the program of accounting for contributions via the Internet is available. The program will compare the update version on our website and if it is more recent, it will offer to automatically download and install it.
Also at your service is the “Hot Line” by phone, e-mail and other electronic communication channels, as well as in the Accounting for membership fees group on the Vkontakte social network.
The program is suitable for accounting in horticultural non-profit partnerships.
Horticultural partnerships serve plots for which it is necessary to calculate housing and communal services, print receipts, and generate accounting entries.
-
electricity;
water supply;
garbage removal;
and other services.
entrance fees;
membership fee;
Let's see how to perform these operations in the program 1C: Accounting in the management companies of housing and communal services, HOA and ZhSK :
Creating parcels
To create plots, go to the menu " Accounting objects - Buildings, structures" and press the button " Create»:
On the "General Information" tab, specify the address:
Save the building by clicking the button " Write and close».
On the room tab, click the " Create" button:
On the tab " General data"In the field" Type of room "click on the" icon "..." and create new kind of room:
We indicate the type of room "Apartment", in the fields "Name" and "Short name" enter "Plot".
Sections will be numbered automatically:
On the tab " Areas"Indicate the area of \u200b\u200bthe site:
In the same way we create other sections.
As a result, we get a list of sites:
By opening the building on the " Areas" tab, we can calculate the area of \u200b\u200ball plots:
In the menu "Accounting objects - Reports - Report on premises" we can see a list of all plots with areas in a convenient form:
Note: other indicators can be displayed in the report, for this, on the “Additional settings” tab, you need to select the required checkboxes.
Opening personal accounts
Go to the menu "Manage personal accounts - Personal accounts":
All personal accounts opened for sites will be stored here.
To open a new personal account, click the "Create" button. Opening of personal accounts is carried out with the help of the Assistant.
In the same way, we open personal accounts for other sites.
Service setup
The list of services is stored in the "Services" directory. The directory is located in the menu "Accounting for services - Services".
Services can be grouped into folders for convenience. Press the button " Create»To add a new service:
Specify information about the service Entrance fee»:
Name of service;
type of service - how our service will be displayed in the receipt;
service - how our service will be called in accounting;
method of calculating the service - in this case, we indicate "Fixed charge".
By button " Tariff setting»set the tariff for the service - 3,000 rubles:
Let's create other services.
membership fee:
Calculation method "By area". Set the rate of 8 rubles per square. We will charge this service once a year.
Calculation method "Fixed accrual", tariff 500 rubles.
electricity:
Calculation method "According to meter readings". 2-tariff individual metering devices are used at the sites.
Note: if necessary, you can set the calculation according to the standard or according to the average, if there is no counter or no readings are transmitted. It is configured on the "Calculation of accruals for IPU" tab.
Set rates:
Calculation method "According to meter readings". 1-tariff individual metering devices are used at the sites.
Set rates:
As a result, the list of services looks like this:
Service calculation
Before billing services, you must complete additional operations: assign services to personal accounts, install metering devices and enter readings.
Let's introduce meters data on the service "Electricity". To do this, go to the menu "Metering devices - Enter meter readings".
We indicate the type of operation “Entering meter readings to a personal account”:
Enter the meter readings for the service "":
In the section "Accruals for services" we will create a document "".
For services not related to metering devices, select the type of operation "Accrual to personal accounts":
Let's open the document "" in the menu "Accounts for services". With the help of this document, it is indicated which services act on personal accounts.
Click the " Create" button and specify:
Save the document by clicking the " Pass and close».
To install metering devices, go to the menu "Metering devices - Assistant for installing metering devices":
The document can be filled out for each service separately, or for all services at once (except for meter services):
Service " Entrance fee"We consider one-time.
For the "" service, the calculation will be performed annually.
For the "" service, the calculation will be performed monthly.
For services on metering devices, we will create a document with the type of operation “ Accrual according to the testimony of PU»:
For each service we create separate document.
For the service "":
For the service "":
To print receipts go to the menu "Accruals of services - Payment document".
The example uses the receipt form " Plat. document (order No. 454 in accordance with post. No. 354)”, more than 20 shapes are available for selection.
Specify the period, organization, personal account, setting for the receipt and click " Generate":
You can print the receipt by clicking the "Print" button.
You can also generate receipts in bulk for all sections. How to do this, you can see in the instructions.
Reflection of accruals in accounting
For the formation of postings on accruals in accounting, the document " Reflection of accruals in regulated accounting". The document is located in the Scheduled Operations section and is created monthly. There are 2 types of operation in the document:
« Summary reflection (simplified)» - only postings are formed.
«» – documents for the implementation of services and postings are generated.
Let's create a new document, select the type of operation " Reflection by standard documents of the implementation of services”, on the “Document parameters” tab, specify the type of document “Sales of goods and services”:
Let's go to the " Accruals" tab and click the "Fill" button.
