What accounting subjects should the property company set up to establish accounts?

Property companies can implement accounting standards (systems) for small businesses. Roughly available subjects

First, the asset class.

1 100 1 cash on hand

2 1002 bank deposit

10 122 1 other receivables

22 160 1 fixed assets

23 1602 accumulated depreciation

Two. debt

37 22 1 1 Payable to employees

38 222 1 Taxes payable

4 1 224 1 other payables

Third, the owner's equity category

45 300 1 paid-in capital

47 3 10 1 surplus reserve

48 3 103 Profit for this year

49 3 104 profit distribution

Verb (abbreviation of verb) profit and loss category

55 500 1 main business income

59 540 1 main business cost

6 1 5403 business tax and surcharges

63 5602 Management expenses

64 5603 Financial expenses

66 580 1 income tax expense

Collect property fees and heating fees.

Borrow: cash on hand, etc.

Loan: income from main business

Collect electricity charges

Borrow: cash on hand, etc.

Loan: other payables-electricity fee recovery

When paying the electricity bill

Borrow: other payables-electricity fee recovery

Credit: cash on hand/bank deposit.

Recover business tax

Borrow: business tax and surcharges

Loan: taxes payable-business tax/surcharge payable.