What accounting subjects does the kitchen smoke exhaust project of the property company include?

The accounting of property engineering should set up the detailed account of "property engineering" under the subject of "construction in progress" to collect the expenses incurred by property engineering. The expenses incurred in the registration of property projects by the borrower of this course; Carry-over number of completed property project cost registered by the lender; The debit balance of this course reflects the actual cost of construction in progress. This course should set up subsidiary ledger accounting according to the project category.

Property management company is an enterprise-type economic entity with corresponding qualifications established in accordance with legal procedures and an independent enterprise legal person. It belongs to a service enterprise and has an equal subject relationship with the owners or users. Accept the entrustment of the owners, carry out professional management of the property in a specific area in accordance with the provisions of relevant laws and regulations or the provisions of the contract, and obtain corresponding remuneration.

The obligations of property management companies in property management mainly include: ① fulfilling property management contracts and operating according to law; (2) Accept the supervision of the owners' committee and all owners; (3) major management measures should be submitted to the owners' committee for consideration and approved by the owners' committee; (four) accept the supervision and guidance of the real estate administrative department, the relevant administrative departments and the people's government where the residential area is located.

Property engineering content Property engineering refers to the overhaul, renewal and transformation of houses with the same location and facilities undertaken by property management enterprises, as well as the decoration of management houses and commercial houses provided by owners' committees or property owners and users. Property projects are generally divided into two types according to their different implementation methods: self-operated mode, that is, property management enterprises organize their own construction; The contracting method refers to the project contracted by other units entrusted by the property management enterprise.