How to distinguish various accounts in real estate accounting

1. When a property management enterprise obtains various incomes from property management and other business activities, it debits subjects such as bank deposit, cash and accounts receivable, and credits subjects such as main business income and other business income and detailed subjects such as property management income, property management income and property overhaul income. At the end of each accounting period, the tax payable shall be calculated in accordance with the provisions of the tax law, and the subjects of "main business taxes and surcharges" shall be debited, and the subjects of "taxes payable" and "other payables" shall be credited; When paying taxes, debit the subject of "tax payable" and credit the subject of "bank deposit".

2 property management enterprises engaged in property management activities, to provide maintenance, management and services for the owners' committee or property users, in accordance with state regulations, included in the costs and expenses. Direct labor costs, direct material costs and indirect costs incurred in property management activities shall be debited to such subjects as "operating costs" and "operating indirect costs" and credited to such subjects as "wages payable" and "goods in stock"; Indirect expenses included in the "operating indirect expenses" account should be included in the "operating costs" account by adopting a certain allocation method at the end of the period. Various period expenses incurred in the process of management and service are debited to management expenses and credited to bank deposits, goods in stock, wages payable and other subjects.

3. The property management enterprise shall conduct financial results accounting at the end of each accounting period, carry forward all the income to this year's profit, debit the main business income, other business income, investment income, non-operating income and other subjects, and credit this year's profit and other subjects; All expenses are carried forward to this year's profit, debited to this year's profit, and credited to the main business cost, main business taxes and surcharges, operating costs, other business expenses, management expenses, financial expenses and non-operating expenses. Calculate the total profit during the accounting period. When calculating the income tax payable, debit the "income tax" account and credit the "tax payable" account; When carrying forward income tax, debit the "profit of this year" account and credit the "income tax" account; When paying income tax, debit the subject of "tax payable" and credit the subject of "bank deposit".

4. Property management companies shall prepare financial and accounting reports according to accounting books at the end of each accounting period. Financial and accounting reports shall be submitted to the owners' committee, property users and other relevant departments.