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How to handle payments
Cost centers and Profit centers
Version 1.1 – March 2025
Author: Ishi
Audience: Welcome Center and financial controller.
Last modified: 18th of March 2025
Abstract: The following is a list of cost and profit centers for Atisha, Samma Karuna and Yoga Trade companies. It serves as a guideline to properly understand how to manage payments and expenses.
Cost Centers (Expense-Generating Areas)
- Teachers/Facilitators classes
- Teachers paid per class for A&H program (Welcome Center cashbox)
- Teachers paid per class for TTCs (TTCs wallet)
- Workshops expenses & special events (ATISHA)
- Payments to facilitators to run workshops (Workshops cashbox)
- Commission to Events Manager for workshops (Workshops cashbox)
- Parties (SK birthday and Christmas) (office cashbox)
- Operations, taxes & Administration
- Staff salaries, including welcome wenter staff sales commissions, advance of salaries (office cashbox)
- Do not include massage shop salaries
- Monthly Teachers’ salaries to AH by ATISHA ( office cashbox)
- Software & subscriptions (Zoho, paid plugins for website, booking platforms) YOGA TRADE
- Restaurant sales commissions (ATISHA)
- Legal & accounting services (office cashbox)
- Permits & licenses (office cashbox)
- Social security (office cashbox)
- Monthly VAT (office cashbox)
- Annual revenue TAX (office cashbox)
- Credit card commissions (direct debit from the bank)
- Staff salaries, including welcome wenter staff sales commissions, advance of salaries (office cashbox)
- Marketing & Promotion (YOGA TRADE)
- Social media ads (meta)
- Adwords (Google Ads)
- Website hosting & SEO
- Digital Agency expenses
- Resort Maintenance, contractors, & furniture
- Materials for maintenance (1. online purchase, 2 maintenance wallet)
- Tools and equipment for maintenance (1. online purchase, 2 maintenance wallet)
- New furniture (1. online purchase, 2 office cashbox)
- New IT equipment (1. online purchase, 2 office cashbox)
- Appliances for bungalows (aircon & water heater) (1. online purchase, 2 office cashbox)
- Maintenance or construction cost by contractors (office cashbox)
- A minimum of 2 quotations is required for approval.
- A minimum of 2 quotations is required for approval.
- Office, class supplies and housekeeping products
- Office supplies (Ink, pens, copy paper..etc) (1. online, 2 welcome Center cashbox)
- Printing shop expenses (manuals, flyers & brochures) (1. Welcome Center cashbox)
- Cleaning supplies and tools for housekeeping (1. Makro online, 2. House Keeping wallet)
- Water bottles for bungalows (1. House Keeping wallet)
- Supplies for classes (candles, tissue paper, incense, flowers for altars & mosquito repellent/coils) (1. Online, 2 Welcome Center)
- Utilities (electric, water & Internet)
- Electric from Samma Karna area only (not from the massage shop area) (1. Direct debit from the bank, 2. Office cashbox)
- Water from Samma Karuna area only (not from the massage shop area) (1. Direct debit from the bank, 2. Office cashbox)
- Electric and Water from the left side of the resort ATISHA (1. Direct debit from the bank, 2. Office cashbox)
- Internet TOT and 3BB (1. Direct debit from the bank, 2. Office cashbox)
- Transportation and vehicle maintenance
- Pick-up service for guests (Welcome Center cashbox)
- Petrol for staff (maintenance wallet)
- Petrol for volunteers [with previous approval] (maintenance wallet)
- Vehicles maintenance (oil, repairs..etc) (maintenance wallet)
- Resort Rent & External Rentals
- External accommodation costs for students (office cashbox)
- Rental of accommodation per month to Samma Karuna (YOGA TRADE)
- Annual Land Rent (Ishi)
- Food
- Restaurant food (restaurant cashbox) ATISHA
- External catering for TTCs (TTCs wallet)
- Kitchenware (1. online, 2. restaurant cashbox)
- Practice Tools & Props
- Mats, blocks, straps, cushions (online)
12. Laundry service for customers (laundry cashbox)
13. Massage Shop supplies and salaries (ATISHA)
– Salaries for masseuses (massage shop wallet)
– Massage shop supplies (massage shop wallet)
Profit Centers (Revenue-Generating Areas)
- Awakening & Healing (day, week, monthly pass & life membership)
- All day, week, and monthly passes to A&H (Welcome Center cashbox)
- Drop-in to Samma Karuna (Welcome Center cashbox)
- Drop-in to external teachers (Vibha, Web) (drop-ins wallets)
- There ehould be a separate wallet, a separate receipts bock and an income-outcome sheet to handle drop-in events for a teachers (Vibha & Web). No money should come in or out of the WC cashbox or registered in the POS
- There ehould be a separate wallet, a separate receipts bock and an income-outcome sheet to handle drop-in events for a teachers (Vibha & Web). No money should come in or out of the WC cashbox or registered in the POS
- Workshops Profit (ATISHA) (Workshops cashbox)
- Payments for workshops
- Parties (Christmas) (office cashbox)
- Retreats and TTCs of 14 days or more (YOGA TRADE) (Office cashbox)
- Yoga, Breathwork, and Tantra TTCs and Intensive courses
- Yoga, Breathwork, and Tantra TTCs and Intensive courses
- Bungalows & halls rental
- Rental of accommodation to Yoga Trade Singapore (wholesale, monthly)
- Welcome Center can no longer book accommodation for guests. All bookings must be done online.
- Rental of accommodation in Samma Karuna (YOGA TRADE)
- Rental of halls to Yoga Trade Singapore
- Rental of halls to external teachers (upon authorization by the events manager) (Welcome Center cashbox)
- Rental of accommodation to Yoga Trade Singapore (wholesale, monthly)
- Teaching services billed to Yoga Trade (ATISHA)
- Restaurant (ATISHA)
- Yoga Shop (PAID INDIVIDUALLY) (Yoga Shop cashbox)
- Books & manuals (e.g., 112 Tips for Awakening & Healing)
- All articles at the yoga shop.
- There should be a separate cashbox for the yoga shop and a separate block of standard printed receipts, and items should be paid to the owner the product as they are sold, keeping a 20% commission fee for us.
- There should be a separate cashbox for the yoga shop and a separate block of standard printed receipts, and items should be paid to the owner the product as they are sold, keeping a 20% commission fee for us.
- Private Sessions & Coaching (ATISHA)
- All one-to-one private sessions (breathwork, yoga, Tantra or reiki sessions) (private sessions wallet)
- Payment should be issued to the teacher, retaining a 20% commission fee.
- Payment should be issued to the teacher, retaining a 20% commission fee.
- All one-to-one private sessions (breathwork, yoga, Tantra or reiki sessions) (private sessions wallet)
- Laundry service for customers (laundry wallet)
- Massage Shop (ATISHA)
- Income from sales after commission (massage shop wallet)
- Income from sales after commission (massage shop wallet)
Wallets and cashboxes [daily allowance & Purchase request]
- Welcome Center cashbox (the big one under the counter) [4000 daily]
- Yoga Shop cashbox [cash float 0]
- Workshops cashbox (metal box) [cash float 0]
- Restaurant cashbox (the one at the restaurant) [cash float 2000 or purchase request]
- Office cashbox (the safe in the office) [35000, top-up at 15000]
- Private sessions wallet [cash float 0]
- Massage shop wallet [cash float 0]
- Laundry wallet [cash float 1000]
- Drop-ins wallet (one for every teacher) [cash float 0]
- Maintenance wallet [cash float 3000 or purchase request]
- Housekeeping wallet [cash float 1000 or purchase request]
- TTCs wallet [single top-up per retreat]
- Online (virtual wallet) [cash float 30000, top-up at 12000]