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The exit of the house from the wiring management company. Accounting in the management company, the procedure for paying utilities in the homeowners' association

The standard activity of all managers is to purchase the necessary resources from relevant suppliers and then sell them to homeowners.

The functions of the management company also include:

When purchasing and selling resources, accounts receivable and some expenses arise. This is an inevitable point.

In this regard, accounting in the management company takes place in several stages:

  1. Choice of accounting policies. Here a list of rules is established and prescribed that allows for other assets of the organization. The more accurately and thoroughly all the nuances are formed and all the issues are sorted out, the easier it will be to maintain accounting records at the enterprise.
  2. Development and selection of a chart of accounts. This document is generated and updated based on the order of the Ministry of Finance No. 94n. The plan should include only those accounts that will actually be used in the work activities of the management company.
  3. Approval of forms of primary documents. Management companies can use their own letterheads, having previously produced them and approved them, or standard ones unified forms documents. In both cases, all documentation must be enshrined in the company’s accounting policies.
  4. Accounting. These duties are performed by authorized site employees.
  5. Providing reports. The main documents are financial report, balance sheet and others provided for by Federal Law No. 402.

The first three points must be specified and formalized in a separate order, which is signed by the director of the company and the chief accountant.

In the main job responsibilities chief accountant included:

The responsibilities of the chief accountant are not particularly different from the responsibilities of the same position in other areas of activity.

What are the differences between OSNO and simplified tax system?

Management companies have the right to independently choose the taxation system. The difference is that accounting through the simplified tax system is much simpler than in OSNO. The first report has been shortened.

In addition, the accounting specialist does not need to use entries indicating the deduction and accrual of VAT.

We invite you to watch a video about the difference between OSNO and simplified tax system:

What are the main wiring?

To purchase resources, management organizations use the following transactions::

  1. Debit 19, Credit 60 accounts.
  2. Debit 60, Credit 51 accounts.
  3. Debit 20, Credit 60 accounts.
  4. Debit 68, Credit 19 accounts.

The scope of providing housing utilities involves the use:


All of the above postings are used if the management company has chosen the simplified tax system or OSNO.

However, under the simplified tax system there is a VAT exemption, so some of the above transactions do not apply.

Everything about the accounting policy of the management company

An authorized person develops the accounting policy (AP) in the management company, and most often, this is the chief accountant.

UP are regulated by the Accounting Regulations and Tax code RF. The nuances of the procedure include:

  1. If there are no references to any specific features in the legislation, the Criminal Code has the right to independently develop instructions, regulations, etc.
  2. The company's accounting policy must include a note about the chosen taxation system.
  3. carried out taking into account the norms of tax legislation.

The accounting policies of management companies must include:

  • Tax payments.
  • Wages.
  • Accounting for materials.
  • Settlements with resource suppliers.

So, we have looked at all the basic accounting rules. The simpler the organization’s management program is, the easier it is to keep records.

Taxation of housing and communal services management companies

All management companies can independently decide which taxation system to choose. There may be two options: simplified tax system or OSNO. Both options contain two types of tax:

  1. for profit;
  2. added value.

OSNO is widely used in many organizations. However, the system has a significant disadvantage, which is a high percentage of income tax (20%). Additionally, VAT must be paid.

For the activities of management companies, this percentage is very large and very unprofitable. After all, everyone knows that some new management companies sometimes work negatively at first.

However, the advantage is the fact that VAT does not apply to services provided by management companies. This point is clearly explained by Article 149 of the Tax Code of the Russian Federation. At the same time, all provided management services have a single price, so the company is not particularly able to earn any profit from this.

If we talk about the simplified tax system, then it is used small companies. As a rule, the income of such companies does not exceed 60,000,000 rubles, and the staff is no more than 100 people. STS system is most beneficial for management companies, which is why many companies work with it.

Postings under the simplified tax system

If the organization chooses simplified system, then wiring D68 K19, as well as D90/3 K68 will not be used. Such postings are necessary for deducting and calculating VAT for those companies that have chosen OSNO.

The advantages of working on the simplified tax system for management companies can be indicated as follows::

  1. The company does not pay VAT (20%).
  2. The company is exempt from income tax.
  3. Payment of a separate fee for using the US is 5-15%.

If an organization uses OSNO, it also has VAT benefits. Benefits can be provided if the management company provided housing and communal services or carried out work on the maintenance and repair of apartment buildings.

OKVED in the housing and communal services sector

Any management company operates its own for the purpose of making a profit. In this regard, all companies are required to undergo appropriate registration and receive a code from the All-Russian Classifier.

This code is assigned so that the tax authorities are aware of what activities a particular organization is engaged in. Legal entities do not have the right to start their activities without receiving a code. The following codes are relevant for the Criminal Code:

  1. 70.32.2.
  2. 70.31.
  3. 70.32.

These figures indicate that the company carries out activities related to real estate management, accounting and inventory.

To summarize, we note that maintaining accounting records in a management company is not difficult if a competent, educated and experienced specialist does it. The main thing that needs to be done is to correctly formulate an accounting policy, decide on the taxation system and know the basic transactions. An up-to-date chart of accounts should always be at the accountant’s workplace. You should also keep up to date with ongoing updates. accounting. As a rule, changes occur quite often.

By following these rules, you will prevent problems with accounting and tax accounting in management companies, as well as difficulties with tax authorities.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Expenses, settlements with consumers and suppliers?

Naturally, the concept of “house balance” does not exist. Nevertheless, it is quite obvious what exactly the owners of the premises want to see when requesting such a document from management organization.

In GOST R 51929-2014 “National standard of the Russian Federation. Housing and communal services and management of apartment buildings. Terms and definitions" (approved and put into effect by Order of Rosstandart dated June 11, 2014 No. 543-st) the concept of an MKD personal account is given (clause 3.18). This an accounting register designed to generate personalized data about objects and sources of financing, as well as to record transactions related to accruals, borrowings, receipts and expenditures cash, in accordance with contractual obligations undertaken during the operation, management and maintenance of apartment buildings.

According to accounting terminology, an accounting register is a document intended for recording and accumulating data contained in primary accounting documents (Article 10 of the Accounting Law). Based on the data provided in the accounting registers, the organization's financial statements are compiled (Part 1, Article 13 of the Accounting Law).

About the need to keep house-to-house records

Please note that the legislation does not contain direct instructions for maintaining income, expenses, and settlements in the context of houses under management. It is possible to prepare financial statements containing reliable and complete information without such “analytics”. At the same time, analytical accounting of settlements with consumers is mandatory in the context of not only each consumer, but also each issued invoice. This is the requirement of the Instructions for using the Chart of Accounts (see commentary to account 62 “Settlements with buyers and customers”).

Often management companies keep such records in a separate program by opening personal consumer accounts - cards that reflect all accrued amounts and received payments. It is also common to order specialized organizations - information and settlement centers - to keep such records. However, the management company must have full access to this data, since it forms the basis for the indicators financial statements, as well as work on forced debt collection. An extract from a personal account is a traditional confirmation of the existence of a consumer’s debt for housing and communal services.

Grouping consumers by belonging to one MKD and systematizing information on accrued amounts of fees and the cost of work performed, services rendered have become not only expedient, but also necessary in connection with the widespread introduction into the document flow of the act of acceptance of services provided and (or) work performed on the content and current repairs common property in the apartment building (its form was approved by Order of the Ministry of Construction of the Russian Federation dated October 26, 2015 No. 761/pr). This act is drawn up in relation to activities around the house as a whole and is the primary document for recognizing revenue from the provision of services and the performance of work on the maintenance of common property in the apartment building.

The amount of fees accrued and submitted to consumers for each month does not coincide with the revenue from the provision of services and performance of work recognized in the same period. Moreover, at the end of 12 months, these amounts should ideally coincide.

Several national standards indicate that payment (writing off funds from the personal account of the apartment building) is made on the basis and if the contractor has completed and signed certificates of completion of work (see clause 4.11 GOST R 56192-2014 “National Standard of the Russian Federation. Housing Services communal services and management of apartment buildings. Services for maintaining common property. apartment buildings. General requirements", approved by Order of Rosstandart dated October 27, 2014 No. 1444-st, clause 10.2 GOST R 56195-2014 "National Standard of the Russian Federation. Housing and communal services and management of apartment buildings. Maintenance services for the local area, collection and removal of household waste. General requirements”, approved by Order of Rosstandart dated October 27, 2014 No. 1447-st, clause 5.12 GOST R 56038-2014 “National Standard of the Russian Federation. Housing and communal services and management of apartment buildings. Management services for apartment buildings. General requirements”, approved by Order of Rosstandart dated June 11, 2014 No. 546-st).

If we look at the definition of an MKD personal account, we can see exactly what information should be accumulated and systematized in this accounting register:

    about the objects of financing (common property in the apartment building, types of work, services);

    about sources of financing (payments from premises owners, subsidies, revenues from users of common property);

    on the accrual of funds (the amount of fees accrued to consumers in apartment buildings for the maintenance of residential premises);

    about borrowing funds;

    on the receipt of funds (amounts received from the owners of premises, users of common property, from the budget);

    on the expenditure of funds (in terms of national standards, we mean amounts debited from the personal account for services actually rendered, work performed on the maintenance of common property, management of apartment buildings on the basis of acts).

It is this information that interests property owners when they want to know the balance of the house and the direction of spending funds received, for example, for renting common property.

Please note that all this information is presented in the report on the execution of the management contract by the management company in Form 2.8, approved by Order of the Ministry of Construction of the Russian Federation dated December 22, 2014 No. 882/pr. However, in accordance with the Disclosure Standard, this report is prepared only based on the results of calendar year. Moreover, such a register is not always formed in the accounting records of the management company. Often, a report is completed based on data from other registers specifically for the purpose of disclosing information. If information from primary accounting documents is registered directly in such an accounting register, the balance according to personal account The MKD can be found for any reporting date.

Disclosure of information from the personal account of the house

Is the management company obliged to provide, at the request of the owner of the premises, a personal account for the apartment building? Formally, no, its responsibilities are limited by the Information Disclosure Standard, that is, they are reduced to the publication of a report on the execution of the management agreement after the expiration of the calendar year.

Please note: in accordance with paragraphs. "b" paragraph 33 and paragraphs. “d” clause 31 of the Rules for the provision of utility services, the consumer has the right to receive, and the contractor is obliged to provide the consumer with information about the correctness of calculation of the amount of payment for utility services presented to the consumer, the presence (absence) of debt or overpayment of the consumer for utility services. The legislation on the protection of personal data does not allow disclosing information about the status of settlements of the management company's neighbors. At the same time, summary information about the house does not relate to personal data, which is why their publication does not violate anyone’s rights. This means that the management company can (if there is such a technical possibility) provide this information (the state of the personal account of the house as of any date) to consumers voluntarily.

We add that the management company’s obligation to provide consumers with any additional information upon request may be provided for in the management agreement. If there is such a condition in the contract, the management company must familiarize the owner of the premises with the relevant information (for example, only with the indicator of funds received from all owners of the premises or with the entire array of data contained in the personal account of the house).

What might a home account look like?

If the MKD personal account is considered by the management company as an accounting register (its form is approved by the head of the management company as an annex to the accounting policy of the organization), you need to remember to comply with the mandatory requirements for the details of such a document. They are listed in Part 4 of Art. 10 of the Accounting Law:

    name of the register (personal account of the MKD at the address...);

    name of the economic entity that compiled the register (name of the management company);

    the start and end dates of maintaining the register and (or) the period for which it was compiled (taking into account the mandatory preparation of a report on the execution of the management agreement, it is advisable to open such a register for each calendar year);

    chronological and (or) systematic grouping of accounting objects (a table where all the data that should be contained in the personal account is entered);

    the monetary measurement of accounting objects indicating the unit of measurement;

    names of positions of persons responsible for maintaining the register;

    signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

Type of receipt

Balance at the beginning of the year

Financing per year

Debited from the account in the year

Balance at the end of the year

Accrued

Actually received

Accrued

Actually received

According to the acceptance certificates

Accrued

Actually received

Maintenance fee

Rent (ROI)

A house’s personal account is an accounting register that accumulates information about the receipt and expenditure of funds (sources of financing) in connection with the management of each specific house. The current accounting legislation does not directly oblige the management company to provide house-to-house accounting of costs and revenue; however, this data is necessary to fulfill the obligations of disclosing information about the management of apartment buildings. Therefore, it is advisable to evaluate the rationality of introducing such “analytics” to accounting accounts.

The LLC is a management organization and, under a management agreement, carries out the maintenance and repair of the housing stock. Residents of one of the buildings being serviced decided to move to another management company. At the time of the transition, according to house-to-house accounting data, there were unused funds left on the house. The new management company wants this amount to be transferred to their current account. What is the procedure for reflecting in accounting and for tax purposes (in relation to corporate income tax and VAT) the direct transfer of the balance of funds previously transferred by the owners for the maintenance and repair of the housing stock?

By this issue We adhere to the following position:
The management company in its accounting, if the owners refuse its services, will reflect the termination of obligations to the owners of the premises, the occurrence of debt to the organization chosen by the owners of the premises in apartment building to manage this house, and the subsequent disposal of the asset.
The return of unused funds transferred for the maintenance and repair of the housing stock does not form an object of VAT taxation and does not cause the appearance of income and expenses taken into account when calculating tax base corporate income tax of the transferor.

Justification for the position:
Owners of premises in an apartment building (hereinafter - MKD) are required by law to pay a fee for the maintenance and repair of residential premises, including for services and work on managing the MKD (, Housing Code of the Russian Federation). Payment for services and work on the maintenance and repair of these premises is made in accordance with agreements concluded with persons engaged in the relevant types of activities (LC RF).
Payment for the maintenance and repair of the common property of an apartment building is set in an amount that ensures the maintenance of this property in accordance with the requirements of the law ( Housing Code of the Russian Federation, clause 29 of the Rules for the maintenance of common property in an apartment building, approved by the Government of the Russian Federation of August 13, 2006 N 491).
In accordance with the Housing Code of the Russian Federation, a management agreement for apartment buildings is concluded with the management organization, which has been granted a license to carry out activities for managing apartment buildings, in writing by drawing up one document signed by the parties. Under such an agreement, one party (the management organization), on the instructions of the other party (the owners of the premises in the apartment building), within an agreed period for a fee, undertakes to perform work and (or) provide services for the management of the apartment building, to provide services and perform work on the proper maintenance and repair of common property , provide utilities to the owners of premises in such a house, and carry out other activities aimed at achieving the goals of managing apartment buildings ( Housing Code of the Russian Federation).
The housing legislation does not regulate the procedure for transferring to a newly selected management organization the funds transferred by the owners of the premises for the current repair of the common property of the house to the previous management organization (see also: The owners of an apartment building chose a management company (hereinafter referred to as the Management Company) and decided to contribute additional funds to the article “Routine repairs”, in order to carry out a number of works on routine repairs of the common property after their accumulation. However, four months later, the license issued by the management company was revoked. Currently, the owners must enter into an agreement with another management company. Are the accumulated and unspent funds subject to transfer to another management company? funds under the article “Current repairs”? (response from the Legal Consulting Service GARANT, May 2015) and the Federal Antimonopoly Service of the Volga District dated January 17, 2012 N F06-11765/11 in case N A55-3944/2011).

Accounting

Prepared answer:
Expert of the Legal Consulting Service GARANT
Volkova Olga

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Queen Helena

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

In the article we bring to your attention, an accountant of a large management company sets out the basics of accounting for managers of apartment buildings. This material will be especially useful for novice accountants, as it will help organize accounting and contains tips on what to pay attention to when summing up the year.

Probably, many accountants got a job in a new field. It is good if the accounting kept by the predecessor is complete and does not raise doubts. But what to do if accounting has been launched or if the company used the simplified tax system and the previous accountant was not an expert in accounting, and that’s why he quit? Or, for example, what to do in a situation that is very common in our field, when a new accountant has never worked in the housing and communal services sector for a day and therefore doubts his abilities? In other words, how to stop being afraid and understand the current situation?

First you need to say a very simple but important thing. There is nothing specific or industry-specific in accounting for housing and communal services enterprises. There are specifics in calculating revenue for certain utilities and nuances in taxation. But we will not touch on these issues in the article, but will talk exclusively about the basics of accounting. Knowing them, the accountant will be able to organize accounting in the company from scratch or restore data after his predecessor, if necessary.

Let's go in order. First, let's consider, relatively speaking, the expense part of the company's work - settlements with suppliers and contractors, cost accounting. Then we’ll move on to the “income” part, let’s talk about settlements with consumers, including through intermediaries.

Settlements with suppliers and contractors

Reconciliation of calculations

Let's start with those activities that will take a long period of time, because they do not depend on the company's accountant. This is a reconciliation of calculations. Having previously studied the list of counterparties and contracts, we begin to send out requests for reconciliation acts or our own acts. Based on practical experience, it is advisable to generate or request reconciliation reports for three years. In our case, these will be 2012, 2013 and 2014. This is especially true for “simplified” enterprises. Unfortunately, colleagues working in homeowners' associations and small management companies using the simplified tax system compiled financial statements for 2013 not based on accounting data, but based on tax register– book of accounting of income and expenses. Therefore, the balance sheet was formed partly using the cash method and partly using the accrual method. We need to get the right balance and verify the reality of the comparative indicators indicated in the reporting form balance sheet as of 12/31/2013 and 12/31/2012.

Every accountant knows what to do with the received reconciliation report: we check the presence of invoices, certificates of completion of work, invoices, acceptance certificates, payment, as well as the presence of acts of offset of mutual claims.

At the same time, do not forget to check the legality of cash payments: whether the amount of cash payment is approaching 100,000 rubles. under one contract? There is an opinion that this restriction exists only within one calendar year. This is wrong. If you carefully read the Directive of the Bank of Russia dated October 7, 2013 N 3073-U “On making cash payments,” you will notice that there is no mention in it of the calendar time of validity of this restriction. This means that there may be a need to switch only to non-cash payments.

If all documents on reconciliation acts with suppliers have been confirmed, the reliability of the balances indicated on the accounting accounts is considered established. If discrepancies are found, there is nothing left but to restore the documents and refer to PBU 22/2010 “Correcting errors in accounting and reporting”<1>. In this case, the discrepancy may be caused by the “lateness” of the document or an error, including a significant one. Whether this is an error or a “lateness” of the document, as well as whether the misstatement is material, the accountant decides independently based on his professional judgment in each specific case(see Letter of the Ministry of Finance of Russia dated January 24, 2011 N 07-02-18/01).

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<1>Approved by Order of the Ministry of Finance of Russia dated June 28, 2010 N 63n.

Due to the fact that reporting previous years(2013 and 2012) has already been submitted, correction of the corresponding balances on the settlement accounts in the balance sheet columns is necessary only if there is a significant error. If the error was insignificant, it is corrected by entries in the relevant accounting accounts using account 91 “Other income and expenses”. In the HOA this will be an entry in correspondence with account 86 “Targeted Financing”, to which you can open a separate subaccount “Targeted Financing of Past Years”. The fact is that, based on unspent collected funds, the general meeting of owners must decide where to send these balances. If, as a result of correcting the error, a deficit has arisen, it is necessary to increase fees for the maintenance of apartment buildings. If these are funds collected (spent) for utility services, it is necessary to reconsider settlements with the owners for these services.

Nuances of accounting for inventories

When analyzing reconciliation reports, the accountant will definitely be faced with the supply of materials. As practice shows, in relation to management companies, errors are unlikely: account 10 “Materials” is used to record inventories, surpluses or deficiencies are revealed by regular inventory, especially since the deadlines for its completion have already approached (inventory is carried out before drawing up financial statements).

In the accounting of HOAs, the following error very often occurs: materials are written off immediately at the time of purchase, bypassing account 10. Explanations from accountants in the series “we work according to estimates, spent the money of apartment owners and must account for this payment” are most likely caused by confusion, associated with the use of simplified taxation system (cash method) and accounting (accrual method).

The book of income and expenses is a tax accounting register, while accounting exists, as they say, in parallel. Materials accounting is regulated by PBU 5/01 “Accounting for inventories”<2>, Methodological guidelines for accounting for inventories<3>. For homeowners' associations, as well as for management organizations, writing off materials at the time of purchase, and not at the time of release for the provision of services (and even more so in quantities exceeding those actually used) leads to a distortion of balance sheet lines, in particular the line for current assets.

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<2>Approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n.

<3>Approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.

From the editor. Confess material assets as an expense directly in the report on the intended use of the funds received, the Ministry of Finance allowed non-profit organizations in paragraph 7 of the Information Letter “On the peculiarities of the formation of financial statements non-profit organizations(PZ-1/2011)” (this document is posted on the website of the financial department and is recommended for use in Letters dated 02/26/2013 N 03-05-05-01/5367, dated 11/20/2012 N 03-05-05-01/ 67). But this can only be done based on the requirement of rational accounting in the absence of significant balances of inventories and the presence effective system operational control over the expenditure of such valuables. Abuse of the granted right leads to unreliable reporting indicators.

Identified errors are subject to correction in accordance with PBU 22/2010. If, based on the results of the inventory, inventory balances are identified in the warehouse that are not registered, first of all, you need to try to correlate these discrepancies with primary documents from suppliers and, if possible, reverse the write-off of inventories immediately at the time of their acquisition. If correcting an error in this manner is not possible, you must capitalize the surplus in the general manner.

So, after reconciling mutual settlements, the accountant checks the correctness and accuracy of the entries:

– Debit 10 “Materials” Credit 60 “Settlements with suppliers and contractors”;

– Debit 20 “Main production” Credit 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”.

The last posting is related to a common question: Which score is better to use (count 60 or 76)?

Accounts for settlements with counterparties

To answer the question asked above, you must refer to the Instructions for using the Chart of Accounts<4>. Let's give a quote.

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<4>Approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

Account 60 “Settlements with suppliers and contractors” is intended to summarize information on settlements with suppliers and contractors for:

– received inventory items, accepted work performed and services consumed, including the provision of electricity, gas, steam, water, etc., as well as the delivery or processing of material assets, settlement documents which are accepted and subject to payment through the bank;

– inventory items, works and services for which payment documents have not been received from suppliers or contractors (so-called uninvoiced deliveries)…

Organizations that carry out, when executing a construction contract... settlements with their subcontractors are also reflected in account 60 “Settlements with suppliers and contractors”.

All transactions related to settlements for acquired material assets, accepted work or consumed services are reflected in account 60 “Settlements with suppliers and contractors” regardless of the time of payment.

As you can see, the authors normative act It’s as if utilities were listed specifically for housing and communal services enterprises, as well as the purchase of materials and construction work (for us these will be contractors performing routine and major repairs). Here you also need to show services for the maintenance of common property purchased from third parties (solid waste removal, elevator maintenance, territory cleaning, etc.).

Account 76 “Settlements with various debtors and creditors” is intended to summarize information on settlements for transactions with debtors and creditors not mentioned in the explanations to accounts 60 - 75. It turns out that all other services can be safely taken into account on account 76. For housing and communal services enterprises this There will be communication services, rent, subscriptions to periodicals, insurance policies, etc.

It is worth noting that the organization of analytical accounting for accounts 60 and 76 for housing and communal services enterprises is not of a specific nature. The procedure for organizing accounting in the context of suppliers, invoices, contracts can only be determined by ease of use and the volume of incoming documents.

Reflection of VAT in the balance sheet

What to do if the accountant checked all the balances according to the reconciliation reports, did not identify any shortcomings, or found and corrected all the errors, but discovered that the collected figures do not in any way agree with the indicators indicated in the balance sheet? One more thing needs to be checked. Let us turn to the Recommendations for audit organizations, individual auditors, auditors for conducting an audit of the annual financial statements of organizations for 2012 (Appendix to the Letter of the Ministry of Finance of Russia dated 01/09/2013 N 07-02-18/01). According to this document, when filling out the balance sheet, accounts receivable in terms of advances issued to suppliers and contractors are reflected in the estimate minus the amount of VAT subject to deduction (accepted for deduction) in accordance with tax legislation. It is possible that the amount in the reconciliation report and the figure in the balance sheet differ precisely by the amount of VAT.

Cost accounting

Having confirmed the data of reconciliation reports, the accountant partially generated and verified the correctness of the amounts allocated to expense accounts for services, materials, “salary” taxes, payroll (we assume that the reconciliation report with the tax authority was also received earlier as part of the inventory of calculations before reporting) . Now we come to a very common question: is it necessary to use accounts 25 and 26, and if so, what should be taken into account? To answer it, let us again turn to the Instructions for using the Chart of Accounts.

Account 25 “General production expenses” is intended to summarize information on the costs of servicing the main and auxiliary production of the organization... Analytical accounting for account 25 “General production expenses” is carried out for individual divisions of the organization and expense items.

Account 26 “General expenses” is intended to summarize information on expenses for management needs not directly related to the production process. In particular, the following expenses may be reflected in this account: administrative and management expenses; maintenance of general business personnel not related to the production process; depreciation charges and expenses for repairs of fixed assets for management and general economic purposes; rent for general business premises; expenses for payment of information, auditing, consulting, etc. services; other administrative expenses similar in purpose.

As you can see, the characteristics of these accounts are different, and most importantly, the bases for distributing costs collected on these accounts will also differ.

General production expenses

This account must be used if the structure of the organization has production units - housing departments. Some housing departments have more workers, some have fewer, some occupy a larger area of ​​production premises, some occupy less, and they serve buildings of different heights and different technical equipment. Therefore, it would be incorrect to collect all the costs for the administrative and managerial apparatus of all housing departments together and distribute them to all serviced houses at once. Costs need to be collected by expense item by housing department. Using the example of the most common program “1C: Enterprise” it will look like this:

– first subconto “Production division”. The name of the directory speaks for itself: these are the units themselves (housing departments);

– second sub-conto “Cost Items”. This includes wages, deductions from the payroll fund, rent payments, utility bills, depreciation. This is a normal set of costs for the department's management staff. With a small staff and small quantity for serviced houses, the enterprise may not use account 25 in accounting, organizing analytics on account 20.

General expenses

Account 26 is necessary to distribute the costs of maintaining the administrative apparatus by type of activity. By the way, this is important not only for the management company, but also for the HOA. HOA accountants often have a question: how to reduce income tax in a situation where the HOA receives additional income, but there are no expenses? In fact, there are costs. If they are collected on account 26, then when distributing costs between the main and additional types activities, the tax inspectorate should not have questions about reducing taxable income.

In addition, it is quite possible that due to changes in housing legislation, the line “Management expenses” will appear in the payment documents issued by the management company to the owners of premises, and this is nothing more than the costs collected on account 26.

From the editor. It seems that in the payment document it is more correct to use the wording “services for managing apartment buildings,” especially since such a payment element is directly named in clause 2 of part 1 of Art. 154 Housing Code of the Russian Federation. The question of whether the cost of management services is comparable to the general business expenses traditionally collected in account 26 remains debatable. In case of application of paragraphs. 29 and (or) 30 clause 3 art. 149 of the Tax Code of the Russian Federation, tax authorities are unlikely to agree with the application tax deductions for general business expenses. You can read more about this in the article by E.V. Emelyanova “Management of apartment buildings: composition of services and application of VAT benefits” (2014, No. 9, p. 51).

The standard version of the 1C:Enterprise program offers one sub-account for account 26 - “Cost Items”, this is quite enough.

Main production costs

Now the accountant has come close to creating and understanding the principles of creating account 20 “Main production”. And again a common question: how to organize accounting on account 20? Everything will depend on the volume of services and work, which is determined by the number of houses served. Let's list our expenses:

– expenses for the purchase of utility resources;

– expenses for maintaining common property in the apartment building;

– expenses for landscaping;

– expenses for current repairs<5>;

– execution costs overhaul;

– expenses for the provision of additional services.

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<5>It is necessary to separate out the costs of current repairs in accounting in a situation where the management company applies the VAT exemption provided for in paragraphs. 30 clause 3 art. 149 of the Tax Code of the Russian Federation, when it classifies the payment of premises owners for current repairs as targeted financing based on paragraphs. 14 clause 1 art. 251 of the Tax Code of the Russian Federation (especially if a current repair fund is created, which is used to finance work every three to five years). In other cases, operations for current repairs can be attached to operations for the maintenance of common property in the apartment building.

For management companies servicing many houses, this enlarged grouping is most convenient. For small management companies and homeowners associations, the grouping can be more detailed, taking into account the address of a specific house.

The typical configuration of the 1C program offers two sub-accounts for account 20: “Item groups” and “Cost items”.

For large management companies, the nomenclature groups can be the expenses that we have already listed, or standard cost items - material costs, labor costs, social contributions, depreciation, and other expenses.

For HOAs and small management companies, it is more convenient to enter the addresses of serviced houses into the directory of nomenclature groups, and the listed expenses into the directory of cost items. The latest directory will be more detailed, for example, it is necessary to break down the costs of purchasing communal resources by type of resource, and the costs of maintaining common property - to be more specific. It is precisely this compilation of directories that will allow you to generate costs for a specific home without resorting to additional software.

Accounting for HOA expenses

There are tips for HOAs to keep records of expenses incurred in account 96 “Reserves for future expenses,” but they are erroneous. Let us turn again to the Instructions for using the Chart of Accounts.

Account 96 “Reserves for future expenses” is intended to summarize information about the status and movement of amounts reserved for the purpose of uniform inclusion of expenses in production costs and sales expenses.

It would seem that it was written exactly for the HOA. But read on. Actual expenses for which a reserve was previously created are debited to account 96 “Reserves for future expenses” in correspondence, in particular, with accounts 70 “Settlements with personnel for wages” - for the amount of wages to employees during vacation and annual remuneration for length of service; 23 “Auxiliary production” - for the cost of repairs of fixed assets made by a division of the organization, etc. And this is nothing more than estimated liabilities reflected in accounting according to the rules of PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”<6>. This accounting standard does not apply to socially oriented non-profit organizations. HOAs, like all other organizations, must reflect estimated liabilities in the account for reserves for future expenses. You cannot select a reserve account to record regular expenses.

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<6>Approved by Order of the Ministry of Finance of Russia dated December 13, 2010 N 167n.

According to the Instructions for the use of the Chart of Accounts to summarize information on the movement of funds intended for the implementation of activities intended purpose, account 86 “Targeted financing” is used. Targeted funds received as sources of financing for certain activities are reflected in the credit of account 86 “Targeted financing” in correspondence with account 76 “Settlements with various debtors and creditors.” The use of targeted financing is reflected in the debit of account 86 “Targeted financing” in correspondence with accounts 20 “Main production” or 26 “General expenses” (when targeting funds are directed to the maintenance of a non-profit organization), 83 “Additional capital” (when using targeted financing funds received in the form of investments). This means that the HOA collects all costs for the statutory activities of managing apartment buildings on accounts 20 and 26 in the same way as is done in commercial management companies. But then, instead of recognizing revenue, it reflects the use of earmarked funds.

Practicing HOA accountants are afraid to use cost accounts, justifying this by the fact that partnerships do not produce or sell anything; as a result, accounting is organized without the use of cost accounts - only on account 86. This approach seems methodologically incorrect.

Income accounting

Expenses have been checked and generated. Now let's look at income accounting. To reflect them, the “Sales” account, the “Revenue” sub-account in the management company and account 86 “Targeted financing” in the HOA are used.

Let us turn again to the subcontos that are offered in the standard “1C” configuration. You can enter two sub-accounts for account 90.1: “Nomenclature groups” and “Nomenclature”. We see that one of the directories has already been created and the income part completely corresponds in its names to the expenditure part of account 20 “Main production”. But in the reference book “Nomenclature Groups” the word “expenses” appeared for account 20; it needs to be removed from the reference book for account 90.1, because it will not be difficult for an accountant to understand where the expense accounts are and where the income accounts are. What remains is the “Nomenclature” directory, which is filled out in the way that is convenient for the enterprise: maybe it will be individual species utilities, maybe apartment numbers.

Thus, we were able to achieve compliance with the requirements of PBU 9/99 “Organizational Income”<7>and PBU 10/99 “Expenses of the organization”<8>in terms of matching income and expenses.

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<7>Approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n.

<8>Approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n.

When closing account 20 in correspondence with the debit of account 86, the HOA accountant will see a mismatch in the directories for the specified accounts. Let's turn to the subconto for account 86. In the income part of the HOA (credit to account 86) there is a subconto “Agreements” and “Cash Flow”. It is best if the “Agreements” directory is organized in the same way as the account 20 “Nomenclature Groups” directory. In HOAs, these can be addresses of houses (in the case of “multi-house” partnerships) or personal accounts. The choice will again be determined by ease of use and the required amount of information accumulated in accounting. The directories “Cost Items” (account 20) and “Cash Flow” (account 86) also need to be linked. Fund flow items will be called the same as cost items in account 20. At its core, the debit of account 86 reflects the expenditure of funds by cost items, and the credit is the source of financing (according to the estimate approved by the general meeting HOA members), planned spending of funds, and this is nothing more than their movement. With properly organized accounting at the end of the year, in account 86, the accountant should see the actual execution of the estimate of income and expenses of the HOA for statutory activities.

Accounts for settlements with premises owners

In order to receive income, it is necessary to accrue it in accounting. And then it arises new question: which account should be used to calculate amounts presented to the owners of premises in apartment buildings (account 62 or 76)? Again, we will use the Instructions for using the Chart of Accounts.

Account 62 “Settlements with buyers and customers” is intended to summarize information on settlements with buyers and customers. Account 62 “Settlements with buyers and customers” is debited in correspondence with accounts 90 “Sales”, 91 “Other income and expenses” for the amounts for which settlement documents were presented.

Account 76 “Settlements with various debtors and creditors” is intended to summarize information on settlements for transactions with debtors and creditors not mentioned in the explanations to accounts 60 – 75: for property and personal insurance; on claims; on amounts withheld from the wages of employees of the organization in favor of other organizations and individuals on the basis of executive documents or court decisions, etc.

Thus, the conclusion should be unambiguous: for settlements with owners of premises, management companies must use account 62. Some experts do not agree with this, believing that management companies do not sell utility services, and therefore it is unlawful to use account 62. However, law enforcement practice in this regard has been established: management companies implement all work and services related to the management of apartment buildings, and do not simply participate in settlements.

Regarding the HOA, it should be said separately. According to the Instructions for using the Chart of Accounts for non-profit organizations, account 86 corresponds with account 76, and not with account 62. At the same time, from a tax point of view, the approach has been strengthened, according to which HOAs do not sell works and services to premises owners (they receive targeted revenues for income tax purposes and according to the special opinion of the Plenum of the Supreme Arbitration Court of the Russian Federation (Resolution No. 57 of October 5, 2007), they do not fulfill the duties of a VAT payer, following the status of their members - citizens). In turn, the use of account 62 in the accounting of HOAs when calculating mandatory payments can be used by tax authorities as indirect evidence of the existence of sales. Therefore, cautious HOAs do not enter account 62 into the working chart of accounts to account for calculations of contributions and payments related to the reimbursement of expenses for managing apartment buildings. It seems that this will not be a mistake.

How to check account balances 62 (76) and organize accounting? The ideal option is reconciliation reports, but if there are many owners of premises, then it is physically impossible to reconcile settlements with them in full. Let us dwell on the fact that the payment document has almost all the details of reconciliation reports: debt (overpayment) at the beginning of the month, debt (overpayment) at the end of the month, accruals and payment. If the consumer does not agree with the debt, he will definitely report it and we will check the calculations and payment.

Analytical accounting for account 62

In most cases, payments to property owners are made in separate programs or with the help of settlement centers. Accountants are interested in the question of how to transfer data to the main program: for each personal account, for each home or by type of service. To answer this, let us again turn to subconto.

For account 62 “Settlements with suppliers and contractors” in the 1C program, three sub-account directories are offered: “Counterparties”, “Agreements”, “Documents of settlements with counterparties”. If there are a lot of personal accounts, workload and even overload occurs not only in account 62, but also in account 90 “Revenue”. In this regard, we propose to add to accounting policy such a clause: “To account for income in the case of the provision of maintenance services for apartment buildings, a single payer “owners of the premises” is accepted. Accordingly, accruals in accounting must be made to the payer - the population, and information must be taken from the monthly statements from the settlement program or according to the payment center.

From the editor. By virtue of Art. 8 Federal Law dated 06.12.2011 N 402-FZ “On Accounting” (hereinafter referred to as Federal Law N 402-FZ), the accounting policy of an organization is a set of accounting methods. When forming an accounting policy in relation to a specific accounting object, a specific accounting method is selected from the methods allowed by federal standards. In clause 2 of PBU 1/2008 “Accounting policy of the organization”, approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n, under accounting policy organization is understood as the set of accounting methods adopted by it, such as primary observation, cost measurement, current grouping and final synthesis of facts economic activity. Accounting methods include methods of grouping and assessing facts of economic activity, repaying the value of assets, organizing document flow, inventory, using accounting accounts, organizing accounting registers, and processing information. According to the Instructions for the application of the Chart of Accounts, the procedure for maintaining analytical accounting is established by the organization based on these Instructions, regulations and other regulations, methodological instructions on accounting issues (fixed assets, inventories, etc.). The commentary to account 62 clearly states: analytical accounting for account 62 “Settlements with buyers and customers” is carried out for each invoice presented to buyers (customers), and for settlements with scheduled payments - for each buyer and customer. At the same time, the construction of analytical accounting should provide the ability to obtain the necessary data on: buyers and customers on payment documents for which the payment period has not yet arrived; buyers and customers on payment documents not paid on time; advances received.

The above means that the organization itself can establish the method of maintaining analytical accounting for account 62. But it does not have the right to reduce analytical accounting arbitrarily by merging many counterparties. Thus, the condition of the accounting policy proposed by the author on the introduction of a single counterparty does not mean at all that the accounting will not contain information on each owner of the premises and on each payment document. In this regard, we propose to supplement the accounting policy with a clause on the organization of analytical accounting: in a separate program used to calculate payments for residential premises and utilities, in analytical tables compiled on the basis of reports from the settlement center or other paying agents.

There is only one caveat: the house may also have non-residential premises, which also have owners. In this case, it is necessary to make accruals for each owner.

If analytical accounting for account 62 is carried out in the context of personal accounts (sub-account “Counterparties”), then in the directory “Agreements” you can indicate the details of the agreement concluded with the owner of the premises, but it is better in both cases (for personal accounts and for the payer “Owners of premises” ) in the directory of contracts enter the names of the types of services provided, and by owner non-residential premises– details of contracts, this will be useful in further work. The last reference book - subconto for settlement documents will be filled out gradually during the work process when registering acts of work performed in accounting.

Accounting entry Debit 62 Credit 90.1 “Revenue” will generate revenue and at the same time the debt of customers in the same way as in any other service industry.

Accounting for penalties

The accountant should pay special attention to settlements with property owners regarding penalties for late payments. Often, penalties are calculated directly in the payment document issued to the debtor. By analogy with the reflection of revenue on the principal amount of payment for the maintenance and repair of residential premises and utilities, some accountants try to accrue the consumer's debt in the amount of penalties. Penalties must either be recognized by the debtor (and this is their payment), or accrued by court decision (a separate entry if there is court decision: Debit 62 “Settlements with suppliers and contractors” Credit 91 “Other income and expenses”). Therefore, there will be no entry on the accrual of penalties to account 90 or 91 in accordance with the amounts presented in the receipt in the balance sheet. There will only be an entry related to the payment of penalties and, at the same time, the recognition of other income.

Direct payments from consumers for utilities

There is another situation that often causes difficulties for accountants. It arises when property owners directly make payments to utility suppliers (RSOs). These are the so-called direct payments from the population. Is it necessary to reflect the movement of these funds in the balance sheet of the management company (HOA)? The answer is clear: it is necessary. The contract for the supply of utility resources is concluded between the management company (HOA) and the supplier; accordingly, the obligation to accept (purchase) the resource lies with the management company (HOA). Therefore, the accountant makes a posting of Debit 20 Credit 60 based on the invoices issued by the suppliers.

The management company (HOA) is also responsible for paying for the supplied amount of utility resources. Justification – a condition of the concluded resource supply agreement. We won’t even argue that these are all transit payments, because from the terms of the agreement it follows that the management company (HOA) acts as a subscriber. In turn, the management company (HOA) provides utility services to the owners of the premises, and the latter has an obligation to pay for them to the management company (HOA).

In the case of payment by owners directly to suppliers, which is allowed on the basis of a decision of the general meeting in accordance with Parts 6.3 and 7.1 of Art. 155 of the Housing Code of the Russian Federation, obligations are fulfilled by third parties (clause 1 of Article 313 of the Civil Code of the Russian Federation) and at the same time the debt of the owners of the premises to the management company (HOA) is repaid. Based on the payment data provided by the supplier, the accountant must make a posting of Debit 60 Credit 62 for a specific type of utility service (the “Contracts” directory).

When filling out the balance sheet for 2014, you must remember that it must be printed on paper and signed by the head of the organization. Please note: the accountant’s signature on the statements is not required according to Part 8 of Art. 13 of Federal Law N 402-FZ. Moreover, the manager must also indicate the date of signing the reports (see Information of the Ministry of Finance of Russia No. PZ-10/2012). Balance and reporting forms must comply with Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On the forms of financial statements of organizations,” and these are not the forms that an accountant fills out in electronic document management systems for the tax authority.

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