Logging and Recording Suppliers' Invoices

Logging and recording suppliers' invoices is the basis of orderly condominium accounting. Logging means giving each incoming invoice a progressive number and a date of receipt; recording means entering it in the cash journal and the accounting register, linking it to the expense and to the allocation among owners. Article 1130 of the Italian Civil Code requires the manager to keep the accounting register, while Article 1130-bis defines the content of the report. An orderly flow makes the accounts verifiable and reduces disputes.

Logging incoming invoices

A condominium's invoices arrive through different channels: certified email, ordinary email, paper delivery. Giving each a progressive protocol number with the date of receipt creates an orderly record and prevents a document being lost or recorded twice. The date of receipt matters for establishing in which financial year the expense should be booked and for handling the deadlines of any disputes.

The cash journal

The cash journal is the chronological register of cash and bank movements. Every payment to a supplier is entered there with date, amount, payee and reason. Keeping the cash journal aligned with the condominium's bank statement is essential, because the current account in the condominium's name is the hub of management: from the cash journal one reconstructs the income and outgoings that flow into the report.

The accounting register

The accounting register, provided by Article 1130 of the Italian Civil Code, records incoming and outgoing movements in chronological order. Recorded invoices flow in as outgoings, linked to their respective expense items. Correctly booking each invoice to the right item is what allows, at year end, the production of a readable report and the allocation of expenses according to the thousandths (millesimi) tables and the criteria set by law.

Linking the invoice to the allocation

Recording an invoice is not enough: it must be linked to the expense item and thus to the allocation among owners. Expenses are allocated under Articles 1123, 1124, 1126 of the Italian Civil Code and the thousandths tables, depending on the nature of the expense. An invoice booked to the wrong item generates a wrong allocation and an adjustment to correct. The link between invoice, item and allocation is where accounting meets distribution.

• Logging with a progressive number and date of receipt
• Recording in the cash journal at the time of payment
• Entry in the accounting register with the correct expense item
• Link to the relevant thousandths table or allocation criterion
• Filing of the supporting document in the year's folder

Cash basis and accrual basis

In condominium accounting the moment an invoice is recorded and the moment it is paid coexist. The report must account both for sums actually moved and for the financial position, such as debts to suppliers for invoices received but not yet paid. Distinguishing the cash basis from the accrual basis helps represent the situation correctly: an invoice recorded but not paid remains a debt of the condominium to the supplier.

Transparency and owners' right of access

Orderly recording feeds transparency. Owners have the right, under Article 1130-bis, to inspect and take copies of the supporting documents of expenses. Being able to trace immediately from a single report item to the logged invoice and the payment in the cash journal makes it easy to answer requests and facilitates approval of the accounts at the meeting.

With AmministraPro logging, the cash journal, the accounting register and the allocation are linked in a single flow: each recorded invoice automatically feeds the report and remains searchable by supplier and date. The features are described on the /funzioni page and the plans on the /prezzi page.