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What accounting subjects does the property company involve?
Accounting subjects involved in property companies
Accounting subjects commonly used by property companies:
Like asset subjects, cash on hand, bank deposits and accounts receivable are often used.
The most common liabilities are salaries payable to employees, accounts payable, short-term loans, long-term loans, other payables, accounts received in advance, taxes payable, etc.
Owners' equity includes paid-in capital, capital reserve, current year's profit, profit distribution, surplus reserve, etc.
Profit and loss subjects include main business income, non-operating income, main business cost, taxes and surcharges, sales expenses, management expenses, financial expenses, non-operating expenses, income tax, profit and loss adjustment of previous years, etc.
Accounting entries commonly used by property companies
1, existing
Debit: bank deposit (detailed account is bank name)
Credit: Cash on hand
Step 2 withdraw cash
Debit: Cash on hand.
Loans: bank deposits
3. Including tax and surcharge
Borrow: taxes and surcharges
Loan: taxes payable-urban maintenance and construction tax payable.
Taxes payable-education surcharge payable
4. Collect water and electricity charges
Debit: bank deposit
Credit: other payables
5. Pay the employee's phone bill last month.
Debit: other receivables-employees-telephone charges
Loans: bank deposits
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