Many gardeners in their particular SNT do not understand the essence of democracy, as well as legal order solving issues of partnership, the conditions for the existence of gardening partnerships. Often they try to solve their problems with shouting and insults, as well as complaints to all authorities about the objectionable board and chairman. Faith in a kind and pleasing king is still alive today, but if the government is pleasing to everyone, then it simply does not work at all.
Main and key figure in any horticultural non-profit partnership there has always been a chairman of the board. From his talent to arrange the work of the board and public organization in general, the well-being of gardeners largely depends, because only a normal chairman is able to stop theft and lawlessness in the partnership.
The chairman of a horticultural non-profit partnership is not born, and the laws in the SNT are somewhat different from the production or operating organization where they may have once worked. For many reasons, CNT chairs do not have time to visit lawyers or search and understand laws on the search network, although they have a lot of questions on the forums, in particular, about official rights and duties of the chairman.
Elections and re-elections of the chairman of the SNT
The duties and rights of the chairman of the SNT are determined by the job description, according to which he is hired or dismissed for this position by decision of the board and in accordance with applicable law. The general meeting (or meeting of authorized persons) elects the chairman for a period of two years. The chairman may have a secretary and a deputy who hold this position until the next election and, in the absence of the chairman, by his order, perform the duties of a manager. The secretary of the board maintains a file of SNT members and owners who live on the territory of the partnership without being its members - home address, telephone number, data on land documents, family composition.
Members of the board release the chairman from his position only in certain cases:
- Upon a written statement of the chairman on the voluntary resignation of his duties.
- For regularly refusing to hold meetings of the board if its members insisted on it in writing.
- If the chairman does not come to work without a good reason for more than 10 days, and this fact is confirmed by acts of his absence during office hours and at meetings of the board, the administrative and administrative activities of the chairman for employees of the SNT were also not carried out during this period.
- The chairman can also be dismissed for activities that caused financial damage to the organization due to abuse of power for personal gain (this fact must be confirmed by the audit commission).
- If the chairman refuses to hold a reporting meeting within the time limits specified by law, and also does not systematically implement decisions general meetings provided they are completely legal. The same applies to board decisions.
- May be fired if denied audit commission to check all necessary documentation partnerships.
This list is supplemented or reduced only at general meetings. The chairman is obliged to obey the board of the SNT, being guided in his work by the charter and legislation of the Russian Federation (in particular, article 66 “On horticultural, gardening and country non-profit organizations of citizens”), as well as decisions of the general meeting and the board. In his work, the chairman takes into account the normative acts of local authorities, if they are related to the activities of the partnership, as well as court decisions, if they have entered into force.
Key Responsibilities of the President
The main responsibility of the Chairman of the SNT is the implementation economic activity in accordance with and within the limits provided for by the charter of the partnership and the federal law of 15.04.1998. No. 66-F3 (with additions). The chairman must know:
- The provisions of the legislation of the Russian Federation that regulate the economic and legal activities of SNT.
- Rules of the internal work schedule organizations.
- Rules and norms of labor protection, fire safety rules, civil defense and safety regulations.
- Technical and project documentation partnerships, contractual documents on the supply of public services.
The chairman himself observes and controls the observance by all personnel (accountant, cashier, electrician, security guard) of internal regulations and job duties, as well as sanitary norms and labor protection rules.
The chairman is obliged to carry out and ensure that all employees comply with the orders of the board of the SNT. As soon as the board or the general meeting elects a chairman (with the execution of the relevant resolution), the chairman can begin his official duties. Its powers are determined by the charter and the Federal Law. In case of disagreement with the decision of the board, the chairman has the right to appeal against it at the general meeting (meeting of authorized persons). The manager acts without a power of attorney, on behalf of the horticultural partnership.
Job description for the chairman
What are the responsibilities of the Chairman of the SNT?
- Preside over board meetings with the right of first signature on financial documents and minutes.
- Conclude contracts, open bank accounts, issue powers of attorney.
- Constantly monitor the proper performance of all employees of their duties.
- Monitor the correct operation and safety of all SNT engineering equipment.
- Conduct a weekly inspection common property organization in order to identify its technical condition, effective work and degree of wear.
- Maintain contacts with representatives of energy supply and contractor organizations regarding the fulfillment of SNT contractual obligations. Arrange access for specialists to engineering equipment.
- Control execution energy supply organizations and contractors of obligations under contracts with the partnership, promptly inform the board of the facts of violation of contractual obligations.
- Timely conclude service agreements with third-party organizations, paying for their services at the specified rates.
- AT official duties Chairman of the SNT also includes representation of the interests of the partnership in the district administration, sanitary supervision, state fire supervision, technological supervision to the extent of its competence.
- Take measures to eliminate emergencies (shutdown of electrical equipment, accidents, etc.), draw up acts on the fact of emergency situations at the request of the owners.
- Monthly, take and record the readings of electricity meters (if necessary - with the involvement of employees of the relevant services), transfer the readings of the devices to the accounting department of the SNT and to energy supply organizations.
- Work with persistent non-payers to eliminate debts for maintenance and other services provided.
- Timely inform the owners about the restrictions (or disconnections) of the services provided by means of announcements posted on information stands, monitor information and on the SNT website.
- To control applications, their accounting and timely execution by SNT employees.
- Monitor the sanitary condition and cleanliness of the territory, including the container site.
- At least once a quarter, inform the board of the partnership about the plans and the results of their implementation.
- Ensure the availability, safety and replenishment of the working and technical documentation SNT - plans, diagrams, drawings.
- To exercise control over reporting - accounting, statistical, technical.
- Supervise the activities of the chief accountant of a non-profit organization.
- Verify the correctness of the accrual of payments to owners of SNT.
- Together with the members of the board, regularly monitor the condition of engineering equipment, the external improvement of the partnership's cottages, take timely measures to eliminate the noticed shortcomings.
- Twice a month to receive members of the organization, both in person and general issues SNT activities.
- Make purchases of material and technical resources, which are necessary for the statutory activities of SNT.
- Keep confidential information that the chairman should have in accordance with his position ( financial condition organizations, personal data of members of the partnership).
- On execution official duties be polite and correct with employees and land owners.
- If other obligations are defined by the employment contract and legislation, they must be strictly observed.
Responsibilities of the fire safety manager
According to the law "On Horticultural Associations", between general meetings, the SNT is managed by the board, headed by the chairman of the SNT, whose fire safety responsibilities include compliance with the requirements of fire safety legislation.
The general meeting of the members of the partnership assigns the responsibility for the implementation of specific measures to the board and its chairman:
Appoint a person responsible for the implementation of the Fire Safety Regulations with sending him to study with passing exams and obtaining the qualification and certificate "Responsible for fire safety".
To have in the partnership and constantly maintain documentation on compliance with fire safety rules in the required volume:
- decision of the board on the appointment of a person responsible for fire safety and approval of the Fire Safety Rules in the SNT;
- decision of the board on the appointment of a person responsible for electrical facilities;
- decision of the board on the issue of appointing a person responsible for fire extinguishing means;
- decision of the board on the approval of the list of vigilantes;
- instructions on fire safety during gas-electric welding and other hot work;
- instructions for action full-time employees in case of fire and evacuation;
- fire safety briefing for employees.
Organization of notification and information support
At the entrance, next to the sign with the name of the partnership, there should be a shield with the SNT scheme. A copy of the schema is sent to fire station. To alert about a fire in the association, there must be a public address radio station, the siren of which is duplicated by mechanical means - a bell or a rail.
On the territory of the SNT, an information board of the relevant subject with operational information should be installed. Posters and signs are placed in places common use. The duties of the board and the chairman include informing and monitoring the mandatory installation by members of the partnership at their cottages of a barrel of water or a fire extinguisher. The chairman must control the timely cleaning of roads for the free passage of fire equipment, as well as the absence of combustible waste and fuel containers on the territory of landfills. In case of persistently hot and windy weather, as well as when entrusting a special fire regime to the SNT, the chairman and the board carry out explanatory work on fire prevention and actions in case of fire, organize free patrols by voluntary people's firefighters.
Actions in case of fire
In case of fire, the chairman or members of the board must immediately call the fire department, as well as announce the fire by all means of warning (radio, bell, etc.). It is necessary to organize a meeting and escort of fire engines in the fire. The chairman must take measures to save people and take them out of the fire zone with the help of the fire brigade. It is also necessary to remove strangers from the zone.
Before the arrival of professional firefighters, it is necessary to start fighting the fire with the help of your own fire brigade (in accordance with Law No. 100-FZ of 05/06/2011).
Rights of the chairman of the association
In addition to duties, the chairman of the SNT also has the rights to:
- Represent the interests of SNT in state structures and in local governments.
- Solve personnel issues - hire employees, dismiss inappropriate positions. In accordance with existing legislation, to take measures of punishment and encouragement to employees.
- Give instructions to employees that must be followed.
- Remove employees from work gross violation internal regulations, official duties, sanitary standards, labor protection and fire safety rules.
- Use the information received from members of the Board to perform their duties.
- Use the equipment, materials and inventory provided by the partnership.
- The manager has the right to compensation for expenses incurred during the performance of official duties agreed with the board in advance.
- Receive from the owners of the partnership copies of title documents and confirming their rights to land plots.
- Petition before the general meeting (or board) for the exclusion of debtors from the members of the organization.
- In accordance with the charter and laws of the Russian Federation, take other measures of influence against land owners who violate the charter, building codes and other provisions of the law.
- The chairman has the right to a polite, respectful and correct attitude of employees and members of the partnership.
- If the current legislation and the labor charter establish other rights for the chairman, then the manager of the SNT also has the right to them.
What is responsible for?
The SNT Manager is responsible for:
- organization of office work in SNT,
- accounting and storage of documents.
- correctness of the concluded contracts,
- proper maintenance, operation and safety of property,
- timely and complete fulfillment of the terms of all contracts, making payments (together with the accounting department).
In particular, the chairman pays for the total electricity consumption of the common meter. This amount is extinguished by the total readings of individual meters, therefore, the duties of the chairman of the SNT also include issues of controlling electricity. When changing the meter from the owner of the site, he is obliged to take the readings of the old meter on the day of replacement and the readings of the new one on the day of installation, and the chairman must be sure that the meter is technically sound, that is, it has been tested in the power supply. It is strictly forbidden to collect fees from members of the association at tariffs exceeding the amount established by the commission on energy resources (due to losses in the wires, idling of the transformer, theft). Such activities entail criminal and administrative liability.
The power supply is stopped in the following cases:
- poor electrical wiring
- violations of electricity metering schemes,
- connection of current collectors past the meter,
- lack of clearance officials to check the status of devices electricity consumption,
- late payment for services.
Shutdown is carried out after a warning and if the offender did not fix the problems on time. For other violations of the charter, for example, non-payment of membership fees, the board and chairman do not have the right to turn off the electricity as a measure of influence on the non-payer.
Responsibilities of the audit committee
The Audit Commission is a body of the SNT, acting permanently, elected at the general meeting of the members of the partnership for financial and economic control over the activities of the association, its board and other officials.
The commission conducts its activities in accordance with the charter of the partnership, as well as the relevant legal documents.
Members of the commission of three people are elected for one or two years at a general meeting by open or absentee voting from among persons with higher (or basic higher) education - legal or economic and experience in the economic and legal sphere. A commission of two people is also eligible. If one is elected, then he is called the Auditor. Any member of the partnership may be elected to the audit commission. A professional owner who permanently resides on the territory of the SNT, but is not a member of it, is approved separately.
Members of the audit committee cannot be:
- Chairman of the Board;
- board members and their relatives;
- owners-debtors;
- persons with convictions and disqualification;
- anyone by proxy from a member of the SNT.
If other members are elected at the general meeting governing bodies, then the audit commission is appointed after them.
Functions of the Audit Commission:
- Checking the financial documents of the partnership, inventory, founding documents, minutes of meetings and orders of the chairman and board, comparing the results with accounting data.
- Checking the legality of contracts and other transactions on behalf of the partnership.
- Checking the prepared balance sheet, annual report, distribution of profits, reports for tax office, statistics and government agencies.
- Evaluation of the validity of the cost and income estimates.
- Verification of the actual availability of property and funds.
- Verification of intended use Money and property.
- Checking the validity of financial transactions, the completeness and timeliness of tax payments.
- Validation of the cost of capital expenditures and current activities
- Checking the financial condition and control of the debt of members of the SNT.
- Checking payroll calculations for individuals.
After verification financial activities the commission draws up a conclusion with an assessment of the correctness of the preparation of documentation (reports, balance sheets, declarations). The audit of the financial activity of the association is carried out once a year. The results of the conclusion are presented to the general meeting only after the chairman and members of the board have become acquainted with them. The Commission must timely communicate to the board (in writing) the results of all inspections seven days before the general reporting meeting. On complaints of members - within 10 days.
When compiling the report, the commission develops precise recommendations for correcting deficiencies. All confidential financial information(personal data of members of the organization, its financial condition) the commission does not have the right to disclose. In the absence of an external audit, the conclusion is made according to annual report association and the approved budget with payroll. The powers of the audit commission also include proposals for the general meeting on bonuses based on the results of the audit work for the board and the audit commission to improve motivation in work.
The duties of the chairman of the audit commission include receiving members of the SNT once a month (a specific date is determined).
Responsibilities of the chairman and the board in relation to the audit commission:
- During the period of inspections, the board renders all possible assistance in the work of the auditors, placing at their disposal an office, office equipment, stationery.
- The chairman includes the nominees of the owners who have submitted an application to the voting ballot, if the agenda of the meeting includes the issue of choosing the audit commission.
- The chairman of the board of the partnership is obliged to submit to the auditors the documents that were indicated in the decision to conduct an audit or give a written explanation about their absence.
- At the written request of any member, the board is obliged to acquaint him with the conclusions of the commission and provide copies of the conclusion.
- When preparing a general reporting annual meeting members of the association, the board and the chairman are obliged to send to all their members the conclusions and reports of the audit commission.
The document is necessary for compiling internal reporting, determining the balance and movement on accounts. Consider the features of the accounting journal. Regulation Characteristics Form used No. K-1 Order of filling in the entry Chronological Grounds for making the entry Primary accounting documents Content Brief description of the operation The order of recording the amounts Produced by debit and credit of the account Removal of the balance According to the results of the month and each account Convenience of keeping records in the accounting journal is to obtain accurate indicators , allowing you to report on the income and expenditure side of the estimate. Accounting for utility bills practical example The estimate of the partnership does not separately reflect utility payments, which must be taken into account. The main type of received SNT public service is electricity supplied on the basis of an agreement with a resource supply company.
Legal forum for landowners and gardeners
Attention
General provisions 1.1. These requirements for a cashier-accountant (hereinafter referred to as the Requirements) define functional responsibilities, rights and responsibility of the accountant of the Vesna Horticultural Non-Commercial Partnership (hereinafter referred to as SNT). 1.2. The Cashier-Accountant of SNT is appointed by order (instruction) of the Chairman of the Board of SNT with the consent of the candidate. 1.3.
Cashier-Accountant reports directly to the Chairman of the Board of SNT, the Board of SNT and the General Meeting (Meeting of Commissioners). 1.4. During the absence of the Cashier-Accountant, his duties are performed by the Chairman of the Board of SNT or a person appointed by order of the Chairman of the Board of SNT, who acquires the appropriate rights and is responsible for the performance of the duties assigned to him. 1.5.
Spk "morning" Dmitrovsky district
Typical mistakes during inspections and audits in SNT.
- ACCOUNTING POLICY OF A GARDENING PARTNERSHIP Sample order on accounting policy: accounting policy for accounting purposes, accounting policy for taxation purposes, tasks for the accountant and control over execution.
- LAWS OF THE RUSSIAN FEDERATION AND REGULATIONS GOVERNING THE FINANCIAL AND ECONOMIC ACTIVITIES OF GARDENING PARTNERSHIPS
- Law No. 7-FZ of January 12, 1996 "On non-profit organizations"
- Law No. 129-FZ of November 21, 1996 "On Accounting" instead of the outdated law of the State Duma, a new one was adopted: Law No. 402-FZ of December 6, 2011 "On accounting"(as amended on May 23, 2016)
- PBU 9/99 - Accounting Regulation "Income of the organization" (approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n)
- PBU 10/99 - Accounting Regulations "Expenses of the Organization" (approved by
Job description of the cashier-accountant snt "spring"
Important
To document in without fail a PKO (incoming cash order) is issued with its subsequent reflection in the cash book. Income Accounts The working chart of accounts used by the partnership is approved in the appendix to the accounting policy.
Accounting for receipts is carried out using account 86 "Target financing" and sub-accounts opened for analytical accounting. The account is opened:
- 86/1 to account for the funds of the entrance fee sent to the paperwork.
- 86/2 to account for membership fees used to cover current expenses.
- 86/3 to account for funds allocated for the implementation of targeted programs, for example, the acquisition of a fixed asset.
Let's consider an example with a typical situation of accounting in SNT "Plot".
The general meeting of the members of the partnership established the need for the construction of the road. The contribution of each person amounted to 1500 rubles.
The duties of the chairman of the snt, or is it difficult to be the main one among gardeners
Info
An accountant who does not know anything, but who is appointed to perform the duties of an accountant-cashier of the SNT (equal to the treasurer) will find answers to his questions, the audit commission will find out: what and how to check during an audit with an accountant. And an ordinary gardener will clearly know: what he pays, what he pays for, and where his hard-earned money goes.
The material is quite voluminous, and therefore it is divided into several chapters by pages and is of interest to those who are really interested in the issue, and do not stupidly pay all kinds of fees without asking any questions. In preparing the pages, the book by M.A.
Bulatova "Garden partnerships: Accounting and taxes", in the part related specifically to accounting. The author's text has not changed. Some chapters have comments written by the site administrator.
Accounting rules in snt (nuances)
In the case of use of SNT property by third parties, a contract for the right to use is concluded with them for a fee, the amount of which corresponds to the cost established for members. Blitz answers to common questions Consider the answers to a number of practical questions of SNT activities. Question number 1. How are the size of membership fees determined and their accounting in the absence of estimates? The amount of contributions is established by the general meeting of members and can be accepted without approval of the estimate. To account for receipts and expenses, a journal of operations is created, which allows you to determine the distribution of amounts among expense accounts.
Question number 2. How is the fact of payment of contributions confirmed if the admission is carried out according to the statement? SNT can take the form at the general meeting of the members of the partnership. In most associations, membership books are drawn up, where a record is made of the payment of the fee.
Question number 3.
Features of accounting and taxation of horticultural partnerships
- home
- Basic concepts of accounting
Garden non-profit partnerships (SNT) keep records in accordance with the requirements and rules of the law established for all enterprises. Document flow is aimed at registration of operations that serve the needs of the organization. Entrepreneurial activity allowed only to achieve the goals specified in founding documents. In the article we will consider how accounting is carried out in SNT.
The association was created to meet current needs and solve social and economic problems. The members of the partnership are not liable for the obligations of the SNT, and the association is not liable for the debts of the participants. Similarly, with enterprises of other forms, the conduct of activities must be taken into account and formalized in accordance with the terms of accounting and tax accounting.
SNT is a full-fledged legal entity with a Charter that determines the procedure for doing business.
How to keep accounting in snt land, electricity and property?
Accounting for electricity costs is accounted for on account 26, cost accounting for meters is kept on account 76/5 in the context of sections or names in correspondence with settlement accounts. Consider examples of postings when receiving electricity bills and paying them from a service provider. In the address of SNT "Ogorodnik" from JSC "Energosbyt" was billed for June 2016 in the amount of 850 rubles. The chairman of the partnership agreed with the act for receiving energy, about which he made a note in the copy of the service provider. In the accounting of SNT "Ogorodnik" entries are made:
- Dt 26 Kt 60 - 850 rubles - the amount of expenses of SNT for electricity according to the act was accrued;
- Dt 60 Kt 51 - 850 rubles - payment was made for the supplied energy;
- Dt 86 / 2Kt 26 - 850 rubles - expenses were covered through targeted revenues.
The debt for the supply of electricity to SNT Ogorodnik has been repaid.
The property is the property of all participants. Persons have at their disposal:
- Public roads located on the territory of SNT.
- Communications intended for the functioning of engineering networks.
- Areas intended for parking or placing containers for collecting garbage.
- Common facilities, gates, fences.
Accounting for property created at the expense of members of the partnership is carried out on the accounts of fixed assets, construction in progress. The property created at the expense of the participants of the partnership is the property of a legal entity, issued in the form of a SNT.
The right to dispose of property with restrictions on transactions must be approved in the charter of the partnership. Members of the partnership have the right to dispose of property on a general basis.
Duties and activities of an accountant in horticultural partnerships
Are the income from the members of the SNT to cover the payment for electricity and land tax the income of the partnership? No, they are not. The amounts are paid as part of membership dues, which must be indicated in the Articles of Association of the partnership. Question number 4. How are the costs of SNT covered when the need exceeds the income established according to the annual estimate? The amount of targeted income of members of the partnership depends on the established amount adopted by the general meeting of participants. In case of insufficient funds, it will be necessary to collect a quorum of members of the CNT and revise the amount of contributions established for the year. Rate the quality of the article.
Read the article: → an overview of the simplified taxation system. Use of the simplified tax system in accounting Limit value average population in enterprises, the simplified tax system should not exceed 100 people. It is not allowed to change the object of taxation of the simplified tax system or the system during the year.
In SNT, the most convenient object for accounting is the “income” form. Accounting for expenditure indicators for articles is made in the journal of operations.
When maintaining the simplified tax system, the partnership pays:
- A single tax calculated in the conduct of commercial activities.
- Insurance premiums accrued to the Pension Fund and the Social Insurance Fund for payments made to the manager, accountant, security guards and other employees who receive wages.
- personal income tax paid by the tax agent.
- Land tax, the amount of which is paid from members' contributions.
For taxes paid, SNT submits declarations and settlements to the IFTS and funds.
Non-profit consumer cooperatives SNT
(garden non-profit associations) and GC (garage cooperatives), like other legal entities, are required to pay to the state treasury:
Property tax;
Land tax;
personal income tax;
Contributions for employees to the Pension Fund of the Russian Federation and the Social Insurance Fund;
Other taxes (depending on your taxation system).
Payment of all household needs, taxes and SNT contributions (garden non-profit partnerships) and GK (garage cooperatives) is made at the expense of funds received in the form of payments from members of the partnership itself.
According to the new Federal Law of July 29, 2017 N 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts Russian Federation which comes into force on January 1, 2019
Contributions of members of the partnership can be of the following types:
1) membership fees;
2) earmarked contributions.
The obligation to make contributions applies to all members of the association.
Membership fees are paid by members of the partnershipin accordance with the procedure established by the charter of the partnership,to the partnership account.The frequency (cannot be more than once a month) and the term for making membership fees are determined by the charter of the partnership.
Target contributions are made by members of the partnership to the current account of the partnershipby decision of the general meeting of members of the partnership, which determines their amount and term of payment, in the manner prescribed by the charter of the partnership, and can be directed to expenses.
Within the time limits established by law, the chairman must submit to the IFTS, FSS, PFR and Rosstat tax, accounting reports of SNT or the Civil Code, as well as statistical and personalized reports on employees. The reporting deadlines and their form depend on the taxation system chosen by the cooperative (STS - simplified taxation system or OSNO - main taxation system). For late reporting and payment of taxes and contributions to the state budget on time for SNT and GC, as well as for all others legal entities, existfines and penalties from the side of the state.
Tariff "Successful" - was specially developed for non-profit garden partnerships and garage cooperatives.
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The "Successful" tariff includes: |
(USN) 700 rubles per month / (OSNO) 1,000 rubles per month ** |
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Maintaining accounting and tax accounting registers in the 1C system ( for membership dues); Land tax calculation ( formation of payment documents). Preparation of monthly, quarterly and annual accounting and tax reporting, including: Individual information to the Pension Fund and off-budget funds; To the authorities state statistics; Balance sheet with applications; tax declarations. |
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Connecting the license "1C Reporting" for electronic document management(EDO). |
2 940 rubles per year* |
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Additional service: - preparation of an agreement for electronic document management with the Pension Fund. |
Is free |
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Additional service: - calculation of wages and preparation of payment orders for "salary" taxes and contributions. |
500 rubles per month per employee |
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Additional service: - sending by mail a valuable letter, with an inventory of attachments. |
200 rubles for one postal departure |
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** The minimum cost of accounting support is indicated. The exact cost depends on the number of operations and scope of work. * The cost of a license is indicated, which is valid for companies whose legal address is located within the Moscow region. The cost depends on the tariffs of CJSC Kaluga Astral, valid for each region of the Russian Federation, according to legal address your organization. The exact cost for your region can be obtained from our operator. |
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We submit reports through telecommunication channels. Registration of documents and the procedure for connecting to electronic reporting We take care of it without extra fees and hassle. You compensate only the cost of the license itself for a year according to the tariffs of CJSC "Kaluga Astral".
To speed up the processing of data on the financial and economic activities of SNT or GC, as well as to minimize the price of our accounting services We accept bank statements in electronic format in "Format for 1C".
Under the new law, membership contributions garden partnership must be deposited into the company's bank account. This has its advantages: accounting for contributions is greatly simplified, the system for receiving contributions, as well as their expenses, will become "transparent". The cost of accounting support already includes the service of accounting for income from gardeners, as well as the provision of up-to-date information on debts for each member of the partnership.
ATTENTION!
The new Federal Law of July 29, 2017 N 217-FZ "On the conduct by citizens of gardening and horticulture for their own needs and on amendments to certain legislative acts of the Russian Federation" shall enter into force on January 1, 2019, with the exception of Article 51 of this federal law.
Article 51 dacha economy, has the right to extract groundwater for the purposes of household water supply of the specified non-profit organizations until January 1, 2020 without obtaining a license for the use of subsoil.
READ NEW Federal Law No. 217-FZ of July 29, 2017 (COMING INTO FORCE FROM 2019)
"APPROVED"
General meeting of SNT "Remontnik"
"____" _______________ 2009
JOB DESCRIPTION
accountant - cashier SNT "Remontnik"
GENERAL PROVISIONS.
The accountant-cashier of the horticultural non-profit partnership "Remontnik" is hired under an employment contract, as a rule, from among the members of the partnership or from among their family members with the necessary professional training. He reports to the chairman of the board, and if he is a member of the partnership, he is elected to the board of SNT.
The accountant-cashier of SNT "Remontnik" represents the partnership in relations with state financial authorities.
In his work, the cashier accountant is guided by the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” and other legislative acts regulating the financial and economic activities of the SNT “Remontnik”, the Charter of the partnership and this instruction.
A RESPONSIBILITY.
The accountant is responsible for:
The correctness of accounting and reporting in the SNT "Remontnik" in the amount determined by the legislation of the Russian Federation and the Charter of the partnership;
Timely submission to state bodies of complete and reliable accounting and statistical reporting;
Implementation of decisions of general meetings and the board of the partnership on all financial issues;
Safety of funds and accounting documentation of the partnership;
Proper and economical use of funds and other property of the Remontnik partnership (together with the chairman of the board of SNT).
RESPONSIBILITIES.
The accountant is required to:
Draw up together with the board of the partnership income statement snt on another year and a report on the execution of estimates for the past year, characterizing
in monetary terms, the plan and results of the financial and economic activities of the partnership. 2. Know and strictly follow the rules for receiving, accounting, storing and issuing funds, the procedure for processing incoming and outgoing documents, conducting cash transactions, the procedure for conducting inventories of property and obligations of the partnership.
To carry out a full accounting of funds received by the SNT and other tangible and intangible values; timely reflect in the accounting transaction accounting associated with the movement of cash and other funds of the partnership.
In established legislative order hand over SNT funds to a current or other bank account and, as necessary, receive them from the bank.
Strictly comply with financial, including cash discipline; systematically reconcile the actual availability of cash with the balance.
Taking into account the specifics of the horticultural partnership, carry out in a timely manner according to payrolls, cash receipts or receipts:
a) acceptance of land tax, tax on buildings, other payments and fees and their delivery to the destination within the established time limits;
b) acceptance of entrance, membership and earmarked contributions according to separate payrolls and their transfer to the appropriate partnership funds: special, target or reserve;
c) acceptance of payment for the consumed electricity and its delivery to its intended purpose within the established time limits;
d) acceptance of other cash receipts;
e) implementation of journal, card-index or other control over the timeliness of payment by members of the partnership of taxes and fees, membership and earmarked fees, fees for consumed electricity, collecting penalties for late payment in the amounts established by the Charter of the partnership or the general meeting.
Taking into account the specifics of the horticultural partnership, produce:
a) the issuance of money from the cash desk in the form of payment for construction, installation and other works or services only upon presentation of the following documents: decisions of the general meeting or board, work contract or labor agreement(with an attached estimate of the cost of the necessary materials - for all major construction and repair work) and approved by the chairman of the board of the certificate of acceptance of work performed, drawn up and signed by the contractor and 2-3 members of the board who accepted the work performed4
b) the issuance of money from the cash desk on expense orders to the chairman of the board, members of the board, other officials of the partnership to pay for work, services or goods for the partnership only on the basis of decisions of the general meeting or the board;
c) the issuance of wages and bonuses to full-time employees of the partnership, as well as bonus assets of the partnership, to be carried out only on the basis of decisions of general meetings on payrolls signed by the chairman of the board;
d) payment of taxes to the budget, payments to off-budget funds, payments on obligations to commercial organizations to be made through a bank or in cash.
8. Accept for payment only fully executed documents.
Require the recipients of accountable funds to timely submit reports on spending the money received with the mandatory attachment of the relevant permits and supporting documents.
10. Prepare monthly, quarterly and annual cash reports in a timely and accurate manner and submit them to the Chairman of the Board for approval.
11. At the request of the audit commission, submit to it all the necessary accounting and reporting documents.
5. CONDITIONS OF WORK.
The operating mode of the accountant-cashier is determined in accordance with the Internal Regulations of the SNT "Remontnik".
This document may be amended and supplemented by the Board of SNT "Remontnik" without changing the essence of the job description.
Familiarized with the instructions ______________________ ______________________________
(signature) (full name)
I am familiar with the instructions _______________________ ____________________________
(signature) (full name)
_____________________________________________________________________________
Approved at the meeting of the Board of SNT "Remontnik" "___" ______________ 2009
1. Labor relations in SNT
To work in horticultural partnership workers may be involved:
With employees hired on a permanent basis, as well as with part-time employees labor Relations regulated by the norms of the Labor Code of the Russian Federation. These employees are subject to the rules of the labor schedule, enjoy the right to monthly wages, to annual paid leave.
In relation to employees with whom work contracts, assignments, paid services are concluded, one should be guided by the norms of the Civil Code of the Russian Federation.
Labor relations with employees working in a partnership on a voluntary and non-reimbursable basis are built taking into account the provisions of the Federal Law of August 11, 1995 No. 135-FZ On Charitable Activities and charities. The period of such work is not included in the seniority, it is not recorded in the work book, vacation is not paid, etc.
When calculating labor costs, a horticultural partnership must necessarily use the standard forms provided for by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1:
T-1 (Order (instruction) on hiring an employee) T-2 (Personal card of the employee) T-3 ( staffing) T-5 (Order (instruction) on the transfer of the employee to another job) T-6 (Order (instruction) on the provision of leave to the employee) T-7 (Vacation schedule) T-8 (Order (instruction) on the termination (termination) of the labor agreement with an employee (dismissal) T-12 (Timesheet and payroll) T-13 (Timesheet) T-49 (Payroll) T-51 (Payroll) T-53 (Payroll ) T-54 (Personal account) T-60 (Note-calculation on granting leave to an employee) T-61 (Note-calculation upon termination (cancellation) of an employment contract with an employee (dismissal) T-73 (Act on the acceptance of work performed on fixed term contract)
The contract (employment agreement) with an accountant contains the following appendices:
In an employment contract with an accountant, the following accompanying documents are used:
Labor contract with an accountant are classified as employment contracts with specialists, and he has all the features of such an agreement. In the employment contract with the accountant or its annex ( job description) indicate the skills or knowledge that an accountant is required to possess.
The duties of an accountant, which are specified in the employment contract or job description, are established qualification handbook specialists, positions of managers, and other employees (approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 N 37, as amended on July 28, 2003).
In any sample employment contract with an accountant, it is necessary to define the following job responsibilities:
An accountant is classified as a specialist who is fired and hired by order of the director of the enterprise.
A contract (employment contract) with an accountant is concluded with a person who has a professional secondary (economic) education without requirements for work experience or special training under the program and work experience in control and accounting for at least 3 years.
As an employee, a specialist must have the special knowledge necessary to perform any work. In addition, in an employment contract, a specialist has the right to assume obligations in which the organization is interested: for example, not to quit within a specified period, to act as a mentor in relation to certain young specialists, and so on.
An accountant has the right to work part-time, in which case they draw up an appropriate employment contract with a part-time job.
Functions of an accountant
The main functions that are indicated in the employment contract with an accountant include:
A fixed-term employment contract with an accountant is concluded in such situations:
In this case, the document must spell out the reasons in accordance with which they conclude exactly fixed-term contract. The maximum term of this agreement is 5 years.
A document is drawn up in duplicate, the form of an employment contract with an accountant is a simple written one.
Sample employment contract with an accountant
Employment contract with an accountant - an agreement between an accountant and an employer in labor law establishes their mutual duties and rights.
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Employment contract with an accountant
with an accountant
(perpetual without trial)
___________________ "___"__________ ____
We will call ___ hereafter
(name of company)
"Employer", represented by ____________________________________, acting __ on
(position, full name)
on the basis of _________, on the one hand, and __________________________________,
hereinafter referred to as "Employee", on the other hand, have entered into this
1.1. The Employer instructs, and the Employee assumes the execution
job duties as an accountant at _____________________.
(name of the structural
departments of the organization)
1.2. The work under this contract is the main one for the Employee.
1.3. The place of work of the Employee is ___________________ at the address: __________________________.
1.4. The employee reports directly to ____________________.
1.5. The work of the Employee under this contract is carried out under normal conditions. The work obligations of the Employee are not related to the performance heavy work, work in areas with special climatic conditions, work with harmful, dangerous and other special conditions labor.
2. TERM OF THE CONTRACT
2.1. The employee must begin to perform his labor duties from "___" _______ ____.
2.2. This agreement is concluded for an indefinite period.
3. CONDITIONS OF PAYMENT OF THE EMPLOYEE
3.1. For the performance of labor duties, the Employee is paid an official salary in the amount of _____ (_____________) rubles per month.
3.2. The employer sets incentives and compensation payments(surcharges, allowances, bonuses, etc.). The amounts and conditions of such payments are defined in the Regulations on bonus payments to employees "______________", which the Employee was familiarized with when signing this agreement.
3.3. In the event that the Employee, along with his main job, performs additional work in another position or performs the duties of a temporarily absent employee without being released from his main job, the Employee is paid an additional payment in the amount of __% of the salary for the combined position.
3.4. Overtime is paid for the first two hours of work at one and a half times, for subsequent hours - at double the rate. At the request of the employee overtime work instead of increased pay, it can be compensated by the provision of additional rest time, but not less than the time worked overtime.
3.5. Work on weekends and non-working holidays is paid in the amount of a single part official salary for a day or hour of work in excess of the official salary, if work on a weekend or non-working holiday was carried out within the monthly norm of working hours, and in the amount of a double part of the official salary for a day or hour of work in excess of the official salary, if the work was carried out in excess of the monthly norm of working hours. At the request of the Employee, who worked on a weekend or non-working holiday, he may be given another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.
3.6. Wages are paid to the Employee by issuing cash at the Employer's cash desk (by transferring to the Employee's bank account) every half a month on the day established by the internal labor regulations.
3.7. Deductions may be made from the Employee's salary in cases stipulated by the legislation of the Russian Federation.
4. MODE OF WORKING TIME AND REST TIME
4.1. The employee is given a five-day work week with two days off - ____________________________.
4.2. Start time: ________________________.
Finishing time: ________________________.
4.3. During the working day, the Employee is given a break for rest and meals from ___ hours to ______ hours, which working time does not turn on.
4.4. The employee is granted annual paid leave of ___ (at least 28) calendar days.
The right to use the leave for the first year of work arises for the Employee after six months of his continuous work for this Employer. By agreement of the parties, paid leave may be granted to the Employee even before the expiration of six months. Leave for the second and subsequent years of work may be granted at any time of the working year in accordance with the vacation schedule.
4.5. By family circumstances and others good reasons An employee, on the basis of his written application, may be granted leave without pay for the duration established labor law Russian Federation and the Internal Labor Regulations "_____________________".
5. RIGHTS AND OBLIGATIONS OF THE EMPLOYEE
5.1. The employee is obliged:
5.1.1. Conscientiously perform the following duties:
Carry out work on maintaining accounting of property, liabilities and business transactions (accounting for fixed assets, inventories, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services rendered, etc. .)
Participate in the development and implementation of measures aimed at maintaining financial discipline and rational use resources
To carry out the reception and control of primary documentation for the relevant areas of accounting and prepare them for counting processing
Reflect on the accounts of accounting operations related to the movement of fixed assets, inventory and cash
Compile reporting cost estimates for products (works, services), identify sources of losses and unproductive costs, prepare proposals for their prevention
To calculate and transfer taxes and fees to the federal, regional and local budgets, insurance contributions to state off-budget social funds, payments to banking institutions, funds for financing capital investments, wages of workers and employees, other payments and payments, as well as deductions for material incentives employees of the organization
Provide managers, creditors, investors, auditors and other users of financial statements with comparable and reliable accounting information in the relevant areas (sections) of accounting
Develop a working chart of accounts, forms primary documents used to process business transactions for which there are no standard forms, as well as forms of documents for internal accounting reporting, to participate in determining the content of the basic techniques and methods of accounting and technology for processing accounting information
Participate in holding economic analysis economic and financial activities of the organization according to accounting and reporting data in order to identify on-farm reserves, implement a savings regime and measures to improve workflow, develop and implement progressive forms and methods of accounting based on the use of modern computer technology, conduct inventories of funds and inventory items
Prepare data for the relevant areas of accounting for reporting, monitor the safety of accounting documents, draw them up in accordance with the established procedure for transfer to the archive
Perform work on the formation, maintenance and storage of a database of accounting information, make changes to the reference and regulatory information used in data processing
Participate in the formation of the economic formulation of problems or their individual stages, solved with the help of computer technology, determine the possibility of using finished projects, algorithms, application packages that allow you to create economically sound systems for processing economic information.
5.1.2. Comply with the Internal Labor Regulations "____________" and other local regulations of the Employer.
5.1.3. Observe labor discipline.
5.1.4. Comply with labor protection and labor safety requirements.
5.1.5. Take care of the property of the Employer and other employees.
5.1.6. Immediately inform the Employer or immediate supervisor about the occurrence of a situation that poses a threat to the life and health of people, the safety of the Employer's property.
5.1.7. Do not give interviews, do not hold meetings and negotiations regarding the activities of the Employer, without prior permission from the management.
5.1.8. Do not disclose information constituting a trade secret of the Employer. Information that is a commercial secret of the Employer is defined in the Regulations on trade secret "_____________".
5.1.9. By order of the Employer, go to business trips in Russia and abroad.
5.2. The employee has the right to:
5.2.1. Providing him with the work stipulated by this contract.
5.2.2. Timely and in full payment of wages in accordance with their qualifications, complexity of work, quantity and quality of work performed.
5.2.3. Rest, including on paid annual leave, weekly holidays, non-working holidays.
5.2.4. Compulsory social insurance in cases stipulated by federal laws.
5.2.5. Other rights established by the current legislation of the Russian Federation.
6. RIGHTS AND OBLIGATIONS OF THE EMPLOYER
6.1. The employer is obliged:
6.1.1. Comply with laws and other regulatory legal acts, local regulations, the terms of this agreement.
6.1.2. Provide the Employee with the work stipulated by this agreement.
6.1.3. Provide the Employee with equipment, documentation and other means necessary for the performance of his labor duties.
6.1.4. Pay in full the wages due to the Employee within the time limits established by the Internal Labor Regulations.
6.1.5. Provide for the daily needs of the Employee related to the performance of their labor duties.
6.1.6. Carry out compulsory social insurance of the Employee in the manner prescribed by federal laws.
6.1.7. Perform other duties established by the current legislation of the Russian Federation.
6.2. The employer has the right:
6.2.1. Encourage the Employee for conscientious efficient work.
6.2.2. Require the Employee to fulfill the labor duties specified in this agreement, respect the property of the Employer and other employees, and comply with the Internal Labor Regulations.
6.2.3. Involve the Employee in disciplinary and liability in the manner prescribed by the current legislation of the Russian Federation.
6.2.4. Adopt local regulations.
6.2.5. Exercise other rights provided for by the current legislation of the Russian Federation, local regulations.
7. EMPLOYEE SOCIAL INSURANCE
7.1. The employee is subject to social insurance in the manner and on the terms established by the current legislation of the Russian Federation.
8. WARRANTY AND REFUND
8.1. For the period of validity of this agreement, the Employee is subject to all guarantees and compensations provided for by the labor legislation of the Russian Federation, local acts employer and this agreement.
9. RESPONSIBILITIES OF THE PARTIES
9.1. In case of non-fulfillment or improper fulfillment by the Employee of his obligations specified in this agreement, violation of labor legislation, the Rules of the internal labor regulations of the Employer, other local regulations of the Employer, as well as causing the Employer material damage he bears disciplinary, financial and other responsibility in accordance with the labor legislation of the Russian Federation.
9.2. The Employer bears material and other liability to the Employee in accordance with the current legislation of the Russian Federation.
9.3. In the cases provided for by law, the Employer is obliged to compensate the Employee for moral damage caused by illegal actions and (or) inaction of the Employer.
10. TERMINATION
10.1. This employment contract may be terminated on the grounds provided for by the current labor legislation of the Russian Federation.
10.2. The day of termination of the employment contract in all cases is the last day of the Employee's work, except for cases when the Employee did not actually work, but the place of work (position) was retained for him.
11. FINAL PROVISIONS
11.1. The terms of this employment contract are confidential and not subject to disclosure.
11.2. The terms of this employment contract are legally binding on the parties from the moment it is signed by the parties. All changes and additions to this employment contract are formalized by a bilateral written agreement.
11.3. Disputes between the parties arising from the performance of an employment contract are considered in the manner prescribed by the current legislation of the Russian Federation.
11.4. In all other respects that are not provided for by this employment contract, the parties are guided by the legislation of the Russian Federation governing labor relations.
11.5. The Agreement is made in two copies, having the same legal force, one of which is kept by the Employer, and the other by the Employee.
12. DETAILS OF THE PARTIES
12.1. Employer: ___________________________ ________________________
Address: ________________________________ ____________________________________
TIN ___________________________, KPP _ _____________________________________
R / s ____________________________ in ____________________ ____________________
BIC ___________________________.
12.2. Employee: _______________________________________________________
Legal forum for landowners and gardeners
Romualdino will not calm down.
he needs to push everyone out.
got fat apparently on the grubs of the red army
the dumbass is unaware that normal people have turned away from him and do not want to communicate.
Puff, puff. Just don't spoil the air.
Andryusha, do you consider yourself to be "normal people"? You don't confuse anything? It is worth reading your work on gardening issues, which uncontrollably muddied and flooded the entire Internet, and all doubts disappear: we have a completely sick individual suffering from megalomania! Speaker at all gardening forums under hundreds of different nicknames. Started on futile attempts to refute horticultural legislation. Hamyo is top notch. Buy better couple a motor pump with a neighbor as real estate, and don’t interfere, Andryusha, with your sophistication, gardeners can grow radishes normally on their plots!
Romualdino, hello to you with D.I.
Dull-nosed, pografoman, pografoman.
Andryusha, silly, yes, for me, your dirty swearing, and the swearing of your brothers in mind, the debunkers-subversers of gardening legislators, all sorts of troublemakers and pseudo-revolutionaries, who savagely spit into our associations created according to Federal Law 66 - this is a reliable confirmation that all buzzers, like you, smart guy, the argument to justify your many years of lies and forgeries on the pages of various resources has ended! And all of you, startled, began to switch to my personality. And they sat so well for themselves for a long, long time, and invented all sorts of the deepest libels on the activities of associations! Andryusha, I don’t give a damn about your opinion, and the opinion of your like-minded people, most of whom are not even gardeners, but are looking for a job representing all sorts of interests in the courts, generating squabbles and scandals out of the blue with their stupidest interpretations of legislation. They create a market for themselves legal services out of the blue, so that we, gardeners, do not grow radishes normally on our plots, as it should be in accordance with the VRI, but engage in litigation and long-term showdowns among ourselves! Personally, I don’t need squabbles in our SNT at all, what are you personally calling for, and your presumptuous colleagues with your stupid falsifications of legislation!
Be healthy, activist! Do not disgrace the Moscow Union of Gardeners with your conjectures!
15) encouragement of members of the board, the audit commission (auditor), the commission for monitoring compliance with the law, the mutual lending fund, the rental fund and members of such an association
conclude that no salary is due to the Chairman, and he can only be encouraged (or not encouraged) with money at the end of the year! Do you remember the joke about: "Rybonka, move over, please"? Don't imitate.