Kirjanpito ja tilinpäätös 2012 valmis

As Oy -muotoisen talon huonona puolena on kirjanpitovelvollisuus. On siitäkin vaan aina se oma tekemisen vaivansa. Tietysti sitten kun sen on tehnyt ja saanut valmiiksi, niin on olemassa myöskin oma informaationsa. Eli näkee miten paljon mihinkin on kulunut rahaa tilikauden aikana. Ja kuitit tulee aina kerättyä talteen kirjanpitoa varten.

Tilinpäätöksen valmistumisen jälkeen pidetään ylimääräinen yhtiökokous, ja tässä tapauksessa samassa kokouksessa päätetään tilikauden vastikkeet jo toteutuneiden menojen kanssa yhtä suuriksi, jolloin tilikauden kirjanpidollinen tulos näyttää nollaa. Eli näin se menee:



Veroilmoituksen jättämiseen on aikaa huhtikuun lopulle, tosin tiettyjen edellytysten täyttyessä As Oy:n ei tarvitse nykyään veroilmoitusta välttämättä tehdä. 102-lomake pitää kuitenkin vuoden vaihteessa aina täyttää, ja sen avulla selvitetään verottajalle taloyhtiön omistajuuksissa tai rakentamisen valmiusasteissa mahdollisesti tapahtuneita muutoksia.

Taloa rakennettaessa ja haettaessa pankista lainaa rakennushankkeelle lainakuviot ovat myös hieman totutusta poikkeavat. Eli As Oy -muotoinen omakotitalo ei omalla Y-tunnuksellaan pankista lainaa saa. Rakennuttaja (ei-juridinen henkilö) saattaa lainan saada. Eli meilläkin siis minä ja vaimoni ollaan henkilökohtaisesti rakennuslainoista vastuussa, ja lainat ovat meidän, ei taloyhtiömme nimissä. Me sitten saamme pankkilainan pienissä paloissa omille tileillemme, ja sijoitamme rahat eteenpäin taloyhtiöömme. As Oy eli käytännössä taloyhtiön omistama omakotitalo ja sen alla oleva tontti ovat meidän henk.koht. lainojen vakuutena. Putositko kärryiltä? No näin se kuvio kuitenkin menee.

Vuodelta 2012 kirjanpitoon kertyi 106 kpl tositteita. Rakentamaan ehdittiin 4 kuukautta. Saa sitten nähdä mikä on tositteiden lukumäärä nyt alkaneen tilikauden osalta, kun rakentaminen jatkuu käytännössä koko vuoden.

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