□ 잡수입의 관리
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ㅇ 2010.7.6.부터 발생하는 잡수입의 회계처리는 어느 규정을 적용하는 것인지
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ㅇ 관리주체는 대통령령 제22254호(2010.7.6) 주택법시행령 일부개정령 제55조제2항에 따라 잡수입을 관리비등과 함께 회계처리 하는 시점은 2010.7.6.이므로 2010.7.6. 전에 발생한 잡수입은 종전의 규정(관리규약)에서 정하는 바에 따라 회계 처리하는 것임을 알려 드립니다. 끝.
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