Accounting of other receivables of property management enterprises

(1) Accounting content of other receivables

Other receivables refer to all kinds of receivables and temporary payments except notes receivable, accounts receivable and prepayments.

Project. Its main contents include:

(1) Various claims receivable. For example, compensation for certain losses caused by employees' dereliction of duty, or compensation for accidental losses of enterprise property, etc. , should be charged to the relevant insurance company;

(2) all kinds of fines receivable;

(3) deposit, such as the deposit paid by renting a package;

(4) petty cash (petty cash allocated to various functional departments and workshops of the enterprise);

(5) Various prepayments that should be collected from employees, such as utilities paid for employees and expenses that should be borne by employees.

Medical expenses, rent, etc.

In order to reflect the increase and decrease of other receivables and their balance, the subject of "other receivables" should be set up. This course accounts for all kinds of accounts receivable and temporary payments except notes receivable, accounts receivable and prepayments.

(2) Accounting treatment of other receivables

When an enterprise has other receivables, it should debit other receivables and credit cash, bank deposits and non-operating income. When other receivables other than petty cash are recovered, cash, bank deposits, wages payable and other subjects are debited and credited to other receivables.

[example 1] Anxin Property Management Co., Ltd. paid 800 yuan's hospitalization expenses with bank deposit on behalf of employee Li Gang, and planned to deduct them from his salary. Relevant accounting treatment is as follows:

(1) buffer time

Debit: Other receivables-Li Gang 800

Loan: 800 yuan in bank deposit.

(2) When deducting money

Debit: Payable salary 800.

Loan: Other receivables-Li Gang 800

[Example 2] Anxin Property Management Company rents a batch of packaging materials and pays the lessor a deposit of 4,000 yuan with bank deposits. Relevant accounting treatment is as follows:

Debit: other receivables-deposit 4000 yuan.

Loan: 4000 yuan in the bank.

[Example 3] Anxin Property Management Company returned the lease package in full on schedule, and received a deposit of 4,000 yuan from the lessor, which was deposited in the bank. Relevant accounting treatment is as follows:

Debit: Bank 4000.

Loan: other receivables-deposit 4000 yuan.

(3) Accounting for bad debt losses of other receivables

Property management enterprises should regularly or at least at the end of each year, check other receivables, predict their possible bad debt losses, and make provision for bad debts. For other receivables that cannot be recovered, the enterprise shall find out the reasons and investigate the responsibilities. If it is really irrecoverable, the withdrawn bad debt reserve shall be written off with the approval of the shareholders' meeting or the board of directors, the manager (director) meeting or similar institutions in accordance with the management authority of the enterprise.

Other receivables approved as bad debts shall be debited to the bad debt reserve account and credited to other receivables account.

If the bad debt losses that have been confirmed and written off are recovered later, the "other receivables" account shall be debited and the "bad debt reserve" account shall be credited according to the actual amount recovered; At the same time, debit the account of "bank deposit" and credit the account of "other receivables".