The organization is the lessor every month sends the tenant an invoice for services rendered. Rental charges are calculated in accordance with the agreement signed by both parties in the lease agreement. The income received by the lessor includes in the taxable base for tax calculation.
When leasing premises, the owner pereprodavat tenant of invoices for utilities. The costs of operating and maintaining the premises can be issued a separate invoice as the variable part of the rent.
The company is the lessor makes the invoice in 1C software in the "Documents" section, later in the section "sales Management", and "sales of goods and services." When filling out the document you need to properly choose a company-tenant and fill in the field "Contract".
After carrying out made in the program 1C should be generated accounting entries in the debit account 60 in correspondence with the credit of account 90. If the landlord is a VAT payer, the VAT amount is allocated from income the cancellation of the debit account 90 in credit of account 68 "Settlements with budget".
Receiving payment from the tenant is made in the program 1C document in the "Documents" section, further in "cash Management". When you receive a payment on the account then you select the sub-item "Bank documents". When paying in cash — sub-item "Cash documents".
In the payment document in the program 1C accounting entry is generated:
Debit 51 — the Credit of accounts 60, upon receipt of payment to the Bank account or
Debit 50 — Credit account 60 if you pay by cash.
Enterprise-lessee shall invoice for services received in section 1C "Documents", subsection "Management of procurements" and then "Obtaining goods and services". The document is generated journal entry in the debit of accounts expenditures (44/20/26) in correspondence with credit of account 60.
Organization-the lessee pays for services received. In the program 1C, the payment is reflected by the make Bank/cash document in the section "Documents", then "money Management" and the item "Bank/cash receipts." Document payment in the account of the organization of the tenant is generated journal entry Debit 60 — the Credit account 51/50.