Accounting entries in housing and communal services. Accounting in housing and communal services: postings

From 2018, according to paragraphs. 4 paragraphs 1 art. 346.15 of the Tax Code of the Russian Federation, if the management organization uses the simplified tax system, when determining the object of taxation, income received from property owners in payment for utility services provided by third-party organizations is not taken into account. Where should the expenses go? What entries in the accounting records of the management company reflect transactions on utility payments? Should I use the account?

What to do with expenses?

Since 01/01/2018, criminal codes that apply the simplified tax system do not take into account, when determining the object of taxation, income received by them from owners (users) of real estate in payment for utility services provided by third-party organizations (clause 4, clause 1, article 346.15 of the Tax Code of the Russian Federation). This norm, as the Ministry of Finance has repeatedly pointed out, also applies to management companies acting as providers of public services that purchase utility resources from RSO on the basis of resource supply agreements (the latest letters about this are dated July 17, 2018 No. 03-11-06/2 /49839, 03-11-06/2/50011, 03-11-06/2/50009).

According to paragraphs. “a” clause 9 of the Rules for the provision of utility services (approved by Decree of the Government of the Russian Federation dated May 6, 2011 No. 354), the conditions for the provision of utility services to owners and users of premises in apartment buildings are determined in the house management agreement concluded by the owners of the premises or the management body of the HOA, residential complex, housing cooperative, another specialized consumer cooperative with a management company selected in accordance with the established procedure to manage the apartment building. At the same time, the management company does not have the right to refuse to include in the apartment management agreement concluded with it the conditions for the provision of those utilities, the provision of which is possible taking into account the degree of improvement of the house, and also does not have the right to refuse to provide such utilities.

In turn, the provision of utility services is ensured by the management company through the conclusion of agreements with resource-supplying organizations on the acquisition of utility resources in order to use such resources in the provision of utility services to consumers and the proper execution of these agreements (clause 13 of the Rules for the provision of utility services).

The list of expenses (and a closed one) that can be taken into account when determining the object of taxation “income reduced by the amount of expenses” is given in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. These expenses are recognized as tax expenses provided they meet the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. Let's remind them.

So, expenses are expenses that are justified (economically justified), documented and incurred to carry out activities aimed at generating income (income taken into account for taxation). Since revenues in the form of payments for utility services are excluded from tax revenues, expenses for the purchase of corresponding utility resources from RSO are not recognized as tax expenses. As a result, expenses for paying for utility resources purchased from RSO, a management company that uses the simplified tax system and has chosen income reduced by the amount of expenses as an object of taxation do not need to be taken into account when determining the object of taxation.

Accounting

When creating accounting entries, it is necessary to take into account that the management organization, acting as the executor of utility services, essentially implements them. The fact of exclusion according to Ch. 26.2 of the Tax Code of the Russian Federation, income from the provision of utility services from the income taken into account when determining the object of taxation does not change the procedure for organizing accounting.

In accounting, income from the provision of utility services is recognized as income from ordinary activities (revenue from the provision of services) (clause 5 of PBU 9/99 “Income of the organization”, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n). To summarize information about income and expenses associated with the normal activities of the organization, as well as to determine the financial result for them in accordance with the Instructions for the use of the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, account 90 “Sales” is used, to which The following sub-accounts can be opened:

90-1 “Revenue”;

90-2 “Cost of sales”;

90-3 “Value added tax”;

90-9 “Profit / loss from sales.”

Settlements with buyers and customers", 76 "Settlements with various debtors and creditors" In the event that the HOA keeps records of utility payments as settlements under agency agreements, then the accounting will be as follows: Operation Debit account Credit account Accrual of fees for utility services receivable from homeowners 76 “Settlements with various debtors and creditors” 60 “Settlements with suppliers and contractors” Reflection of income of the HOA in the form of its agency fee 76 “Settlements with various debtors and creditors” 90 “Sales” Receipt of payments for utilities of the HOA and its agency remuneration 50 “Cash”, 51 “Settlement accounts” 76 “Settlements with various debtors and creditors” Analytical accounting of utility bill payers on accounts 62.76 is organized by homeowners in order to obtain information on the status of settlements with each owner as of the reporting date.

Rules for accounting in housing and communal services (nuances)

The following codes are relevant for the Criminal Code:

70.32.2.
70.31.
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 accounting updates. As a rule, changes occur quite often. By following these rules, the company will not have problems with accounting, as well as difficulties with the tax authorities.

Taxation of homeowners' associations with a legal system in 2017

D-t 76 K-t 90.1 - accrued debt of citizens for housing and communal services. D-t 90.3 K-t 68 “VAT” - accrued VAT on services. D-t 90.2 K-t 20, 26 - write-off of costs. D-t inc. . 90.9 Set count. 99 (or D-t account 99 K-t account 90.9) – the financial result from the activities of the management company is calculated. Based on clause 13 of Art. 40 of the Tax Code of the Russian Federation, when selling goods, works, services at regulated state prices, state prices are accepted for taxation. If organizations sell taxes to citizens at preferential prices, then they are required to reflect revenue for services at state prices without applying benefits that are established for certain categories of citizens.

Those. preferential amounts are included in sales and VAT is charged on them. In this case, an entry is made: D-t 76 “Budget debt for benefits” K-t 90.1D-t 90.3 K-t 68 - VAT has been charged to the budget.

Accounting in a management company

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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, it is used by 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.

Attention

The simplified tax system is the most beneficial for management companies, which is why many companies work with it. Postings under the simplified tax system If the organization has chosen a simplified system, then postings 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.

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It's fast and free! Table of contents:

Features of accounting in a management company
What are the differences between OSNO and simplified tax system?
What are the main wiring?
Everything about the accounting policy of the management company
Taxation
Postings under the simplified tax system
OKVED in the housing and communal services sector

Peculiarities of accounting in a management company The standard activity of all managers is the purchase of necessary resources from relevant suppliers and their further sale to homeowners. The functions of the management company also include:

Settlements with owners of residential premises.
Tax accounting.
Accounting for materials.
Employee remuneration issues.
Settlements with other counterparties.

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

Postings of the management company

N 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: Which transactions are the main ones? To purchase resources, management organizations use the following transactions:

Debit 19, Credit 60 accounts.
Debit 60, Credit 51 accounts.
Debit 20, Credit 60 accounts.
Debit 68, Credit 19 accounts.

The scope of provision of housing and communal services involves the use of:

Debit 90/2, Credit 20 accounts.
Debit 60, Credit 62 accounts.
Debit 62, Credit 90/1 account.
Debit 90/3, Credit 68 accounts.
Debit 51, Credit 62 accounts.

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

How does accounting work in housing and communal services?

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

The company does not pay VAT (20%).
The company is exempt from income tax.
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 field of housing and communal services Any management company conducts its activities with the aim 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 simpler the organization’s management program is, the easier it is to keep records. Taxation 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:

at a profit;
Additional cost.

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.

Accounting in the management company using the registration system

Then the ERC transfers money to housing and communal services suppliers minus its remuneration and this operation is reflected by the posting: D-76 “Debt to suppliers of housing and communal services” K-t 51. Consequently, the activity of the Management Company is to establish contractual relations with citizens and with the ERC. An agency agreement can also be concluded with the ERC. Let's take the following situation as an example.

The ERC provides services for calculating payments for housing and communal services to citizens, and indicates the current account of the management company in receipts. At the end of the month, the ERC transfers all data on accruals to the management company. In this case, the Criminal Code itself keeps analytical records for each citizen separately: for the accrual and payment of housing and communal services. Then the management company will make the following entries for each person separately.
If the management company applies OSN, revenue is subject to VAT as well as income tax. Companies using the simplified tax system, provided that the share of their income is at least 70% of sales for the established type of activity, are entitled to tax benefits and reduced payments to funds. Accounting in the management company is carried out in accordance with generally accepted rules and the Chart of Accounts. Management must also determine the accounting policy of the organization and reflect it in the relevant order. A working chart of accounts must also be determined, forms of primary documents, rules for document flow and inventory, methods for assessing property and obligations thereon, and a procedure for monitoring financial and business transactions must be approved. The head of the management company is responsible for the proper storage of documents and accounting registers.

As you know, providing the population with public services, repairs and maintenance of housing stock is a troublesome and very expensive task. In this regard, it is quite understandable that management companies, created, as a rule, on the basis of former housing and communal services and housing complexes, want to apply a simplified taxation system that allows them to legally minimize tax liabilities. Our experience in tax consulting shows that management companies should pay special attention to the specific tax consequences of transactions they enter into in the interests of citizens.

The Institute of Apartment Building Management (hereinafter referred to as “Management”) appeared in Russian legislation in the form of Section VIII of the Housing Code of the Russian Federation, which came into force on March 1, 2005.

Its main objectives are to ensure favorable and safe living conditions for citizens, proper maintenance of common property in an apartment building, resolving issues regarding the use of said property, as well as providing utilities to citizens living in an apartment building (Part 1 of Article 161 of the RF Housing Code).

The above provisions clearly indicate social orientation Institute of Management: in order to maximize the protection of the interests of citizens living in residential premises, the legislator differentiated the functions of directly performing work (providing services) in the housing and communal services sector and organizing these processes between various entities, essentially placing a “buffer” between consumers and direct performers in the form of a Managing organization.

The Housing Code of the Russian Federation provides for three forms of management of an apartment building (Part 2 of Article 161 of the Housing Code of the Russian Federation): directly by citizens, a homeowners' association (another specialized consumer cooperative) and a management company. The first two of these methods are beyond the scope of this study, so we will only consider legal relations that arise within the framework of management with the involvement of the Managing Organization.

In fact, housing legislation contains three cases when an apartment building can be managed by a management organization:

1) if this method of Management is chosen at a general meeting of owners of premises in the house (Part 3 of Article 161 of the Housing Code of the Russian Federation); 2) upon receipt of a notification from a local government body about the need to conclude a management agreement with the Management Organization recognized as the winner of the open competition. Such a notification is sent if, before January 1, 2007, the owners did not make a decision on choosing a management method or did not implement it in practice (Part 4 of Article 161 of the Housing Code of the Russian Federation, Part 1 of Article 18 of the Federal Law “On the Entry into Force of the Housing Code of the Russian Federation” dated December 29, 2004 No. 189-FZ); 3) if all premises in an apartment building are in state or municipal ownership (Article 163 of the Housing Code of the Russian Federation).

Part 1 of Article 162 of the Housing Code of the Russian Federation stipulates that a management agreement must be concluded in writing with each owner of premises in an apartment building.

As a general rule, the specific terms of the management agreement are determined by the general meeting of owners. However, if such a meeting does not approve such conditions, or the management agreement is concluded on the basis of a notification from the local government body (Part 4 of Article 161 of the RF Housing Code), the latter approves the form of the management agreement by its decision.

The subject of the management agreement is that the Customers undertake to pay, and the Management Organization undertakes to provide services and perform work on the proper maintenance and repair of common property in the house, provide utilities, and carry out other activities aimed at achieving the goals of the Management.

Thus, the management agreement by its legal nature is mixed contract with elements of contracting and paid services. This conclusion is confirmed by paragraph 3 of the Rules for the provision of public services to citizens, which defines performer(which may be the Managing Organization) as a legal entity (individual entrepreneur), providing public utilities, producing or acquiring utilities and responding for the maintenance of in-house engineering systems, through which utilities are provided to the consumer.

In addition, according to clause 16 of the Rules for the maintenance of common property in an apartment building... “the proper maintenance of common property... is ensured by the owners of the premises by concluding an agreement for the management of an apartment building with the management organization...”.

In general, the activities of the Management Organization can be divided into two main components.

1. PROVISION OF PUBLIC SERVICES.

The specificity of this type of activity is that the Managing Organization produces or buys independently utility resources from resource supply organizations and transforms them into public services provided to consumers (clause 3, subclause “c” of clause 49 of the Rules for the provision of utility services to citizens).

Thus, if the Managing Organization does not have its own facilities for the production of utility resources, it enters into a purchase and sale agreement with the resource supplying organization.

Obviously, with such a scheme for formalizing contractual relations (due to the requirements of the current legislation), it is impossible to say that the Management Company, in relations with the resource supply organization, performs the functions of an agent performing the task of the owners of residential premises.

Hence, resource supply organizations are responsible for proper fulfillment of the terms of the contract only to the Management Company.

In turn, the Management Company, in relations with citizens, cannot refer to a violation of the terms of the contract by the resource supplying organization.

If we consider the tax consequences of this type of activity, it should be noted that revenue Managing organization must be the sum of all sums, coming from residents, since they are income from sales (Article 249 of the Tax Code of the Russian Federation).

Particular attention should be paid to the fact that utility bills does not include includes the remuneration of the Management Company (Article 154 of the Housing Code of the Russian Federation). In practice, this means that the acquisition of utility resources and the provision of utility services to citizens is carried out at one tariff approved in accordance with the established procedure(clause 15 of the Rules for the provision of public utilities to citizens), that is, after settlements with the resource supplying organization, the Management Company does not have any profit left at its disposal; its income for tax purposes is equal to expenses.

The management company may have the necessary capacity and labor resources to carry out maintenance and routine repairs on its own. At the same time, it may involve third parties to perform the specified work, unless a prohibition on this is established by the management agreement.

The type of activity under consideration contains both elements of a contract (current and major repairs) and paid services (maintenance of property). In this regard, relations related to the involvement of third parties are regulated by the rules on the general contractor and subcontractor.

As a result, the Management Organization acts as a kind of “buffer”, since by force of law it is responsible both to residents - for failure to fulfill or improper fulfillment of its obligations by the subcontractor, and to the subcontractor - for failure to pay or untimely payment by citizens (Part 3 of Article 706, Art. .783 Civil Code of the Russian Federation).

In accordance with Article 154 of the Housing Code of the Russian Federation, payment for the maintenance and repair of residential premises includes, among other things, fees for services and management work apartment building. As a general rule, the amount of payment for the maintenance and repair of common property is determined by the general meeting of owners. However, in the case where the owners have not made a decision on choosing a management method, the amount of such fees is approved by local government bodies.

The specificity of this type of activity of the Management Organization is that the owners pay a fee for current and major repairs Here and now, but in fact these works will be completed in future, that is, the Management Company accumulates these funds in its accounts until the general meeting of owners makes a decision on the need for repairs.

Of course, the question immediately arises: how should the Management Company determine its revenue?

Regarding the payment for housing maintenance, everything is clear: it is taken into account as part of the income from sales, since these services are provided in the current period. As for funds for repairs, they are also income from sales, but their accounting for tax purposes depends on the method used by the Management Company for determining income.

If the Managing Organization applies a general taxation system and determines income accrual basis, she has the opportunity to classify funds for major repairs as future income in the form of advance payment for work and, on the basis of subparagraph 1 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, not to take them into account when forming the tax base.

If the Managing Organization determines income cash method, the amount of payment for repairs must be taken into account by her in the period when they actually arrived at the cash desk (clause 2 of Article 273 of the Tax Code of the Russian Federation). The possibility of attributing these amounts to expenses is associated with the moment of actual completion and payment of repair work (clause 3 of Article 273 of the Tax Code of the Russian Federation).

Similar records must be kept by management companies applying a simplified taxation system. Since, by virtue of paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation, the date of receipt of income is the day the funds are received at the cash desk (cash method), payment for housing repairs should be taken into account in the period of its actual receipt from residents.

It seems that payment for repairs cannot be recognized as property received within the framework of targeted financing, since the list of cases of such financing given in subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation is closed and is not subject to broad interpretation.

The Ministry of Finance of the Russian Federation comes to a similar conclusion, considering in a letter dated June 26, 2006 No. 03-11-04/2/128 the issue of taxation of repair fees received by HOAs: “... funds received from HOA members to pay for the cost of maintenance, maintenance and repair of housing stock, as well as payment of utilities, are not targeted revenues.

Payment by HOA members for services (work) to ensure proper sanitary, fire safety and technical condition of the residential building and surrounding area; technical inventory of a residential building; maintenance and repair of residential and non-residential premises; capital repairs of a residential building, as well as payments for utilities are revenue from the sale of work and services and, accordingly, are taken into account by the HOA when determining the tax base for the tax paid in connection with the use of the simplified taxation system” (emphasis added by the author).

It should be noted that there is an alternative point of view discussed in this article, based, in particular, on the letter of the Ministry of Taxes of Russia dated 06.10.03 No. 22-2-16/8195-ak185, as well as on letters of the Ministry of Finance of Russia dated 14.11.05 No. 03-11-05/100 and dated June 26, 2006 No. 03-11-04/2/128.

Supporters of this position consider it possible to include in the income of the Management Organization only the amount of her remuneration, that is, they actually allow application in the housing and communal services sector Agency Institute.

This point of view seems to us to be fundamentally incorrect, since it is based on the terms and concepts contained in the Rules for the Provision of Public Utilities, approved. by Decree of the Government of the Russian Federation of September 26, 1994 No. 1099, and which lost legal force from June 9, 2006 due to the approval by Decree of the Government of the Russian Federation of May 23, 2006 No. 307 of the new Rules for the provision of utility services to citizens, changed legal approaches to the interpretation of the concept of “public services”.

In conclusion, I would like to note that the need to include in the income of the Managing Organization all amounts received from citizens, as well as the high probability loss of the right to use the simplified tax system encourage companies managing apartment buildings to look for legal ways to tax optimize their activities, which, of course, exist.

Accounting in the housing and communal services sector is very specific and is due to the extensive cost structure, numerous options for mutual settlements, and the ability to manage houses by companies with various forms of accounting systems used. Let's consider the features of accounting operations in housing and communal services accounting.

Accounting in housing and communal services: postings and specifics

There is no special legislative and regulatory framework for accounting of housing and communal services. Based on the approved norms and methods in existing PBUs, housing and communal services enterprises establish algorithms and methods of accounting, record them in accounting policies and apply them in practice.

Administrative and management expenses are reflected as part of general business expenses on the account. 26. At the end of the month, the final balances of accounts 25 and 26 are closed by transferring amounts to D/t account. 20, and then the summarized costs, reflecting the cost, are transferred to D/t account. 90-2. Income is generated in the Criminal Code on the account. 90-1 “Revenue”.

Accounting for mutual settlements is determined by the specifics of production. In the activities of management companies, several variations of mutual settlements with tenants and resource suppliers are possible. The most common method is when the management company acts as one of the parties to an agreement for the provision of services on a reimbursable basis. Incoming payments from residents of the apartment building constitute the organization's revenue, and expenses for the resources received or services provided by other companies are expenses.

Let's look at how accounting in housing and communal services is carried out in practice. Postings:

		Business transactions
		Submission of invoices for housing and communal services from resource suppliers


		Calculation of payments to the population
		VAT charged
		The costs of the management company are written off
		Receipt of bill payments from the public
		Payment of utility services to suppliers

Accounting for target revenues

Receipts of funds from the budget for certain purposes are reflected in the account. 86 “Targeted financing”. The accounting entries are as follows:

Since the responsibility to form a capital repair fund (which is essentially a target fund) today is assigned to the residents of apartment buildings, the management company must take into account monthly incoming funds as target funds. According to Art. 251 of the Tax Code of the Russian Federation, contributions for major repairs are not included in the tax base for profits and are accounted for separately. Usually, subaccounts to the account are used for this. 51 and 86. Accumulated capital repair funds should not be diverted for other purposes. If an inappropriate expense occurs, the Federal Tax Service will consider the amount of expenses as revenue, and it will be included in the taxable base.

The management company has the right to shift the responsibility for collecting payments, for example, to the ERCC by concluding an agency agreement with it. The ERCC distributes the amount received from payers between resource-supplying enterprises and management companies. To account for the relationship with the ERCC, an account is used. 76-5 “Settlements with the ERCC”. The accounting reflection is as follows:

If resource suppliers present an invoice to the management company for the services provided, and the ERCC already pays for them, then an offset between the companies is inevitable.

Accounting reflects the transaction as follows:

Accounting entry for penalties for housing and communal services

A special feature of housing and communal services is settlements with residents of houses for penalties for late payments. These amounts are usually indicated in the payment document presented monthly to service consumers.

But penalties cannot be charged together with the reflection of revenue from the main utility fee. The basis for the accrual of penalties is a court decision or the fact that they are recognized by the payer, i.e. payment. Accounting entry for penalties for housing and communal services – D/t 62 – K/t 91. This feature must be taken into account. The accounting employee does not make entries on the accrual of penalties corresponding to those appearing in the receipts presented to payers. For example, out of the fines in the amount of 1000 rubles indicated in the receipt for payment for housing and communal services, 500 rubles were paid. The accountant's entry will be as follows: D/t 62 – K/t 91 in the amount of 500 rubles. The accounting entry for penalties for housing and communal services records only the fact of its payment without accrual and, therefore, the recognition of other income received.

The activities of housing and communal services are associated with the provision of various types of services to citizens and the receipt of funds for this. Therefore, an accountant position is required in this field. This type of work has its own specifics, and employees are endowed with certain rights and responsibilities.

Accountant in housing and communal services: requirements, rights and obligations

An accountant in the housing and communal services sector must be fluent in a computer and be able to use programs designed for accounting. An employee operating in the housing and public utilities sector must know his rights and responsibilities. For this purpose, the organization draws up a job description. It contains a list of requirements that the employee must meet. Job descriptions vary depending on the requirements of a particular company.

The accountant is obliged:

calculate and pay wages to employees of the organization;
keep strict records of funds received into the company’s account;
pay with resource-supplying organizations for services provided;
report to the tax service for transactions;
transfer taxes to the account of the relevant government bodies.

The list of responsibilities does not end there. Their complete list may vary and depend on the organization.

In addition to responsibilities, an accountant has a number of rights:

representing the company’s interests related to financial activities when working with other organizations;
signing documents that are within the competence of the accountant;
Carrying out an inventory in order to identify the fact of a shortage of material property;
control over the rational use of funds;
improving your professional qualifications.

Important! The list of employee rights may vary depending on the specific job description.

Rent calculation and housing and communal services accounting

To facilitate the work of an accountant, a special application was created in the 1C program - “Calculation of rent and housing and communal services accounting.” It makes it possible to make the process of calculating charges for services and keeping records partially automatic. This software product is suitable for many organizations involved in the housing and communal services sector. Due to the fact that the application is created on the basis of 1C, to use it the user will only need the ability to work in this system.

What postings are used in the simplified tax system?

In order to calculate and pay taxes according to the simplified tax system, in the 1C system you need to use only two transactions:

Kt 68 - reflects information on the calculation of income tax;
Dt 99 - contains the amount of tax already accrued.

General accounting rules. accounting in housing and communal services

The law does not provide for separate rules for maintaining records in the field of housing and communal services. Management companies develop accounting options on their own and approve them in the organization’s accounting policies. They are guided by accounting regulations and recommendations from the Ministry of Finance.

Features of accounting

Accounting features depend on the status of the organization:

Non-profit organization. It is created to maintain the property of an apartment building and to accept utility payments.
Commercial company. Works according to an agreement drawn up with the residents of the house.

What a bang. Does the company submit reports?

Companies that manage an apartment building, according to the current agreement, must submit financial statements that are no different from the statements of any other commercial organization. With simplified accounting, the company must submit reports in a simplified manner. It only includes a statement of financial results, a balance sheet and a report on the intended use of funds.

Accounting in housing and communal services for beginners: from A to Z

Working as an accountant has a number of nuances, and a person needs to undergo training to become a specialist in this field. When working in a management company, it is important to understand the basic things that an employee will have to constantly deal with.

Accounting policy

The accounting policy includes accounting for salaries, company expenses, income, taxes, and also contains information about settlements with organizations that supply resources. A policy is being developed in accordance with the tax code and accounting regulations. Nuances that are not regulated by law are developed independently by management companies. A prerequisite for developing an accounting policy is to indicate the taxation system in it.

Income accounting

A housing and communal services management company, like other commercial organizations, has certain income for which it is necessary to keep accounting records. These include:

funds received into the company's account from consumers of housing and communal services;
payment from enterprises or organizations that received services;
government subsidies for citizens in need of support;
subsidies;
refund according to the benefits provided.

Expense accounting

In addition to funds received into accounts, the company also has expenses. These include:

funds spent on wages to employees;
costs of maintaining the territory and apartment building;
office expenses.

Report to the tax office

Management organizations can independently choose the method of paying taxes. This can be done either in the usual manner or using a simplified system. Companies pay two taxes: value added and profit.

Attention! Only small organizations with a staff of no more than 100 people can submit a report using the simplified system.

The legislation does not provide for special rules for accounting accounting of housing and communal services. Management companies have the right to independently decide how accounting will be carried out. The rights and responsibilities of an employee are specified in the job description, which may vary slightly in different organizations.

In this video, Professor of the Department of Economics and Entrepreneurship Feldman I.A. will tell you in detail how utility payments are accounted for: