What is a complete set of real estate accounting entries?

1. This account is used to calculate the money received in advance by the enterprise from the relevant units and individuals according to the contract, such as the public service fees such as sanitation and cleaning, public facilities maintenance, security and greening provided by the enterprise for the property owners and users.

2 enterprises to the relevant units and individuals in advance of the money, debit "bank deposits" subjects, credited to the subject; When the income is realized, the account shall be debited, and the accounts of "non-operating income" and "other business income" shall be credited. The money paid by the relevant units and individuals shall be debited to the subjects such as "bank deposit" and credited to this subject; Return the overpaid amount and make the opposite accounting entry.

Companies that receive less accounts in advance can also directly credit the money received in advance to accounts receivable without this account.

3 this course should be set according to the relevant units and individuals.

4. The credit balance at the end of this course reflects the advance payment of the relevant units and individuals by the enterprise; If it is the final debit balance, it reflects the amount that the relevant units and individuals should pay.

For example:

1. The property management fee charged by the property management company shall be recorded as the main business income. Accounting entry

Borrow: bank deposit (or cash on hand)

Loan: income from main business

2. The property fees paid by enterprises (or individual industrial and commercial households) shall be recorded as the property fees of office buildings and shall be recorded as the period fees; The property cost of the production workshop should be included in the manufacturing cost. Accounting entry

Borrow: management expenses (or sales expenses, manufacturing expenses and other subjects)-property expenses.

Loan: bank deposit (or cash on hand)