What are the settlement businesses of real estate enterprises? Note that it is not a bank settlement method! ! Accounting subjects related to settlement

Accounting subjects of real estate enterprises

First, introduce the design of real estate accounting subjects.

This article is applicable to real estate development enterprises, excluding the self-built part, which is contracted to the construction unit. The business process involved is that the company takes the land, so the design company is asked to design and entrust the construction unit to build the house, sell the house by itself or ask the agent to settle the account to confirm the income cost, and the provision for impairment proposed by the listed company is not involved. 100 1 cash, needless to say, this subject is the subject of cash flow statement. Kingdee K3 and UFIDA U8 can automatically compile cash flow statements, which can save a lot of time and energy.

1002 bank deposits. Generally, real estate companies will involve loans and bank mortgage loans, and several accounts of different nature will be involved. It is suggested that the loan account and the bank mortgage account be separated from the general settlement account and set as three-level details.

1002.5438+0 settlement account has details.

1002.02 There is only one general project company for special loan account. If there are several, there are details.

1002.03 mortgage deposit account can be detailed according to the situation. At the same time, under normal circumstances, the bank will require that a corresponding general settlement account be opened for the general settlement account when the mortgage deposit is thawed.

The purpose of this distinction is because mortgage depositors can't use funds at will, which is convenient for counting the available funds of the company. The concept of available funds is still very important for a real estate company. When applying for construction, the Planning Commission and the Construction Committee will ask the bank to issue a corresponding capital certificate to prove that the money on this mortgage deposit cannot be counted.

1009 Other monetary funds11kloc-0/short-term investment 102 short-term investment impairment reserve11notes receivable 65438.

1 13 1 Accounts receivable are all pre-sale of houses, and accounts receivable or other payables are used. Generally, accounts receivable are not used, and real estate developers generally do not sell houses on credit. If there are great difficulties in the market, it can also be promoted by stages to form accounts receivable (after settlement). If the real estate development company has more accounts receivable business and a large balance, this

1 133 pay attention to other receivables. There are many deposits to be put in this course, mainly during the construction application process, such as wall reform fund, bulk cement deposit, migrant workers' salary deposit, temporary electricity connection deposit, etc. The pattern of local governments is different, so you can learn more about colleagues in the project construction department and the engineering department. It is suggested that only such detailed subjects should be set up in this course: internal personal loans, deposits and cooperation between companies and others; Use personal and customer transaction accounting to achieve detailed management of each person and unit. This function can be realized by the two softwares mentioned above, but it should be set up at the beginning, especially the deposit account. In actual work, the receipt received by the construction application department is the same. Accountants, especially those who are just getting started, usually can't tell which projects are directly involved in the cost and which projects are to be returned at last, so it is necessary to find colleagues who understand the construction application business to understand these projects clearly.

1 14 1 bad debt provision is basically unnecessary.

1 15 1 the advance payment is basically not needed, but it may be used when steel and cement are in short supply, and it will not be very complicated. In recent years, the advance payment in places where tax sources are relatively tight may attract the attention of the tax bureau and put forward some inexplicable requirements. He is your competent tax authority, so it's hard for you to refute. It is best to receive an invoice and pay a sum of money.

1 16 1 subsidy receivable, 120 1 material procurement,121raw materials,122/kloc. 124 1 self-made semi-finished products, 1244 commodity price difference, 125 1 entrusted processing materials, 126 1 entrusted goods,127/. 129 1 installment payment 130 1 deferred expenses 140 1 long-term equity investment 1402 long-term debt investment142/kloc-

1243 inventory goods are generally transferred out of development cost after settlement of inventory goods. Generally, development cost and statements are put into inventory.

150 1 fixed assets, 1502 accumulated depreciation, 170 1 fixed assets liquidation are exactly the same as other accounting, so they are not repeated here.

1505 fixed assets impairment reserve 160 1 engineering materials 1603 construction in progress 1605 impairment reserve for construction in progress 180 1 intangible assets impairment reserve1. Basically, subjects such as 190 1 long-term deferred expenses,191pending financial losses and surpluses are not needed. If you use it, it is no different from others.

1243 inventory goods are generally transferred out of development cost after settlement of inventory goods. Generally, development cost and statements are put into inventory.

150 1 fixed assets, 1502 accumulated depreciation, 170 1 fixed assets liquidation are exactly the same as other accounting, so they are not repeated here.

1505 fixed assets impairment reserve 160 1 engineering materials 1603 construction in progress 1605 impairment reserve for construction in progress 180 1 intangible assets impairment reserve1. Basically, subjects such as 190 1 long-term deferred expenses,191pending financial losses and surpluses are not needed. If you use it, it is no different from others.

2 10 1 Short-term loans The loan period of general real estate development projects is 24 months, which should be accounted for in long-term loans. After the cancellation of the working capital loan for real estate development, this subject is basically unnecessary.

2 1 1 1 Notes payable are generally not used.

2 12 1 accounts payable, this course should not be the second-level subject of the company, but should be current accounting. It is suggested to classify companies according to specific conditions, such as general contractors, subcontractors and design units. If the project is small, it is not necessary to use the current accounting directly. When using the current accounting, the full name of the company must be used for future verification. At the same time, it is suggested that all payments should be made here, even when the tickets are cleared. That is, the following entries are used:

Debit: accounts payable

Loans: bank deposits

Borrow: development cost

Credit: accounts payable

Don't simplify it into

Borrow: development cost

Commodity: bank deposit [1][2]

This can ensure that the reconciliation with the current unit can be clear at a glance when making financial final accounts. We should attach great importance to this work and clean it up when the accounts are settled. The workload is unimaginable.

2 13 1 At present, the sales mode of advance payment is pre-sale, and the advance payment must also be entered by current customers. Many companies adopt the mode of table instead of account, which is not good. Without basic financial data, it is difficult to guarantee the correctness. If you have good sales control software to control it, you can also use the form mode instead of the account. Never trust electronic files such as EXECl forms. No one can guarantee that frequent operations will not go wrong. Once it appears, there is no way to trace it, and that will be terrible. Because it can't record the process, unlike financial software, it can tell you the process of the final result. In the accounting of advance payment, it is best to separate the houses with different payment forms such as one-time payment, installment payment and mortgage payment, so as to avoid the situation that you can't get any data from the boss. It also provides a certain basis for your later project to guess the payment.

Consigned goods do not need 2 14 1.

2 15 1 salary payable, 2 153 welfare payable, and 216/dividend payable is no different from others.

2 17 1 Taxable real estate development enterprises have no value-added tax, which is not shown here.

Business tax and surcharges, land value-added tax and income tax of real estate enterprises need to be paid in advance, which varies from place to place, depending on the requirements of the competent tax authorities. In recent years, the tax payment of real estate development enterprises accounts for a large proportion of tax revenue, so we can communicate with the tax authorities on the tax payment to a certain extent, and the specific payment depends on the communication with the tax authorities.

There are several different forms of accounting treatment, depending on the specific needs of enterprise statements.

Some enterprises put the prepaid tax in the undergraduate debit, and some enterprises put the prepaid tax in the inventory. If the tax relationship is good, it is not necessary to put it in the income statement, and the accounting standards cannot be mechanically copied.

2 176 other payables are different from other industries.

2 18 1 other payables Generally speaking, the house sales received in advance should be accounted for in the accounts received in advance, and may also need to be placed in this account for the needs of accounting statements. In the process of project contracting, the construction unit will be required to pay a certain amount of project progress quality deposit, which is also accounted for in this course and also used in current accounting. It is suggested to plan the whole project first. The second level details are set as deposits received, contacts between cooperative units, temporary housing deposits, etc. , can be considered according to the specific circumstances of the project.

2 19 1 accrued expenses can be used to calculate the interest of bank loans. If you want to make it simple, you can directly include the interest in the development indirect expenses, capitalize the interest or include it in the financial expenses according to the bank loan interest list.

220 1 value of assets to be transferred 221/estimated liabilities 23 1 1 bonds payable 233 1 special payables 234 1 deferred taxes are generally unnecessary.

232 1 Long-term payables General real estate companies will have relevant policies on business tax refund. When receiving the corresponding financial subsidies, it is generally included in this account.

230 1 long-term loan accounting bank loans.

3 10 1 paid-in capital 3 103 returned investment 31kloc-0/capital reserve 312/surplus reserve 3 13 1.

4 10 1 The accounting details of development costs are generally divided into land and demolition, upfront expenses, Jian 'an projects, infrastructure, supporting expenses and development management fees (transferred from 40 15). It is suggested to communicate with the cost control department (budget department) before establishing the accounting system, and it is best to ensure that the budget department and the financial department have the same caliber to ensure the final accounts of the later projects.

40 15 development indirect expenses generally account for the interest of bank loans and the expenses of engineering field departments during the project period, generally including the expenses of engineering departments, design departments, cost control departments and comprehensive construction application departments.

5 10 1 main business income 5 102 other business income 520 1 investment income 5203 subsidy income 530 1 non-operating income 540 1 main business cost 5402 main business tax and additional 5405 other business expenditure 502 Real estate accounting is relatively simple, mainly because the current accounting is more complicated, because it is very important to establish a better accounting system in other accounts receivable and payable accounting, which can reduce a lot of workload.

Another point of revenue recognition is determined according to the national tax Fano. 2003-83.

The taxation of the real estate industry is more complicated. What needs to be focused on is that most of the taxes involved in the real estate industry are local taxes, and the policies in different places are not exactly the same. It is necessary to communicate with the competent tax authorities more. You can ask the tax agent about the tax. Tax agents generally have long-term communication with tax authorities, which can save the communication cost of enterprises.

Two, real estate enterprise asset accounting subjects.

(1) cash

Withdraw cash or advance cash

Debit: Other accounts receivable -XX

Cost or material account

Credit: cash

Withdraw cash from the bank

Borrow: cash

Loans: bank deposits

(2) Bank deposits

(3) Accounts receivable: mainly accounting for the money collected from the purchasing, accepting and leasing units or individuals in the process of development and operation, such as transferring and selling development products, providing rental houses and providing labor services.

(1) The unpaid amount for transferring materials shall be charged.

Debit: Accounts Receivable -XX Company

Loans: other business income

When the money is recovered:

Debit: bank deposit

Credit: accounts receivable

(2) Receivables from the sale of leased commercial housing (with original documents: sales invoice or lease invoice agreed by the buyer).

Debit: Accounts receivable -XX company or individual

Loan: income from main business

(4) Bad debt provision: There are two accounting methods to determine the uncollectible accounts receivable: one is direct write-off method, and the other is allowance method.

Withdraw bad debt reserve.

Borrow: management fee

Loan: bad debt reserve

When bad debts occur

Debit: bad debt reserve

Credit: accounts receivable

Recover the resold accounts receivable.

Debit: accounts receivable

Loan: bad debt reserve

Debit: bank deposit

Credit: accounts receivable

(5) Notes receivable: refers to commercial notes received by real estate development enterprises due to the transfer and sale of development products.

Commercial bills received from the sale of commercial housing

Debit: Notes Receivable -XX Company

Loan: income from main business

Maturity date of commercial draft:

If it is an interest-free commercial bill (attached documents: sales invoice, mutual agreement)

Debit: bank deposit

Credit: accounts receivable

If it is an interest-bearing commercial bill

Debit: bank deposit

Loan: Notes Receivable -XX Company

financial expenses

(6) Prepaid account: refers to the project funds and materials prepared in advance by the real estate development enterprise to the contractor according to the contract, and two subsidiary accounts, namely "Prepaid to the contractor" and "Prepaid to the supplier", are set up.

① Pay the project advance payment and material preparation money to the contractor (attached documents: payment application form and payment form).

Debit: advance payment-the contractor's advance payment.

Loans: bank deposits

Pick up and pay the materials prepared by the contractor.

Debit: advance payment-the contractor's advance payment.

Lending: Inventory materials

When the enterprise and the contractor settle the project on a monthly or quarterly basis (attached document: project price settlement sheet)

Borrow: development cost

Loans: Accounts Payable-Items Payable

At the same time, the prepaid project funds and reserve funds are deducted from the payable project funds.

Debit: accounts payable-items payable

Loan: advance payment-the contractor's advance payment.

Replenish the balance with bank deposits

Debit: accounts payable-items payable

Loans: bank deposits

② Price of materials prepaid to suppliers.

Debit: advance payment-the supplier's advance payment.

Loans: bank deposits

The materials are put into storage after acceptance, and the advance payment is deducted from the payables.

Debit: accounts payable-purchase money payable

Loan: advance payment-the supplier's advance payment.

Replenish the balance with bank deposits

Debit: accounts payable-purchase money payable

Loans: bank deposits

(7) Purchasing and storage fees: mainly accounting for wages, welfare fees, office expenses, travel expenses, depreciation fees, maintenance fees, amortization of low-value consumables, labor protection fees, inspection and test fees, etc. Purchasing and warehousing personnel.

(8) Material procurement: mainly accounting for the procurement cost of various materials purchased by enterprises. Including the purchase price of purchased materials and equipment, freight and miscellaneous fees, bad circulation tax, purchase storage fee and material cost difference shared at the end of the month.

(9) Material cost variance: mainly used to calculate the variance between actual cost and planned cost.

(10) Inventory material: used to calculate the planned cost or actual cost of various inventory materials.

(1 1) Inventory equipment: used to calculate the actual cost of various inventory equipment used by enterprises for development projects.

Three, the real estate enterprise debt accounting.

(1) Accounts payable: the money paid for purchasing materials, materials or accepting labor services, and the advance payment form for settlement of project price transferred by the contractor. Borrow: development cost.

Credit: accounts payable

Debit: the accounts payable when the advance payment offsets the accounts payable.

Credit: advance payment

Borrow the rest when you make up: accounts payable.

Loans: bank deposits

(2) Accounts received in advance: the house purchase deposit collected from the house purchase unit or individual according to the contract or agreement. As well as the project funds collected by the agent construction project, when the advance payment is received, it is borrowed from the bank deposit.

Loan: advance payment-advance payment for construction projects.

Borrowing when submitting the project price settlement table: borrowing from accounts receivable; main business income

Debit: accounts receivable in advance-construction loan in advance: accounts receivable.

Recover all the balance by: bank deposit loan: accounts receivable.

(3) Payable wages

Write a cash check and pay a salary

Borrow: cash loan: bank deposit

Debit: Payable salary loan: cash

Carry-forward withholding

Debit: Payable salary loan: other receivables-prepaid utilities and rent.

Distribution of salary and expenses at the end of month

Borrow: Development cost (Jian 'an)

Indirect cost of development (development project site)

Sales Expense (Sales Organization)

Management expenses (Administration Department)

Purchasing storage fee (purchasing department)

Administrative expenses-labor insurance (employees on long-term leave)

Loan: welfare expenses payable (medical staff) [1][2]

(4) Welfare expenses payable (accrued according to 14% of total wages)

Borrow: Development cost (Jian 'an)

Indirect cost of development (development project site)

Sales Expense (Sales Organization)

Management expenses (Administration Department)

Purchasing storage fee (purchasing department)

Loan: welfare funds payable

When paying welfare expenses in cash

Debit: welfare expenses payable. Loan: cash.

(5) Taxes payable: accounting for various taxes payable to the state, mainly including (business tax, urban maintenance and construction tax, fixed assets adjustment tax, income tax, property tax, vehicle and vessel use tax and land use tax).

At the end of the month, the tax payable is calculated according to the realized operating income.

Borrow: main business taxes and surcharges

Loan: taxes payable-business tax payable

-Urban maintenance and construction tax shall be paid.

At the end of the month, the tax payable is calculated according to the realized other business income.

Debit: Other business expenses.

Loan: taxes payable-business tax payable

-Urban maintenance and construction tax shall be paid.

At the end of the month, if the property tax and vehicle use tax payable in the current month are calculated according to regulations.

Borrow: management fee

Loan: Taxes payable-property tax

-Vehicle and vessel use tax

-Land use tax

Income tax calculated at the end of the month

Debit: income tax

Loan: Taxes payable-Income tax payable

Tax actually paid

Borrow: Taxes payable -XX tax

Loans: bank deposits

(6) Other payables: accounting for education surcharge and other payables paid to the state.

At the end of the month, the education surcharge will be withdrawn according to regulations.

Borrow: main business taxes and surcharges

Loan: other payables-education surcharge [1][2]

Four, the real estate enterprise cost accounting subjects.

(1) Development cost: if the accounting object can be determined, it will be directly included in the "development cost", mainly including: compensation for land acquisition and demolition (land acquisition fee, farmland occupation tax and labor resettlement fee); Pre-project costs (planning, design, project feasibility study, hydrology, geology, surveying and mapping, "three links and one leveling"); Infrastructure fees (residential road construction, water supply, power supply, gas supply, sewage discharge, flood discharge, communication, lighting, sanitation and greening); Construction and installation engineering fees (construction and installation engineering fees paid to the contractor); Expenses of public facilities (neighborhood committees, police stations, kindergartens, fire-fighting facilities, boiler rooms, water towers, bicycle sheds, public toilets, etc.). ) is divided into two levels: land development, supporting facilities development and housing development. You can set up three-level detailed accounts according to the above six items.

(1) Land development cost:

Borrow: development cost-land development

Loan: bank deposit or accounts payable -XX Company

Distribute the indirect cost of development

Borrow: development cost-land development

Loan: the indirect cost of development

Carry-over development land cost

Borrow: development cost-housing development

Loan: development cost-land development.

② Development of supporting facilities

Calculation formula:

The development fee of supporting facilities that should be accrued for developing products = the budgeted cost (or planned cost) of developing products × the withholding rate of supporting facilities.

Accrual rate of supporting facilities = budgeted cost (or planned cost) of supporting facilities/budgeted cost (or planned cost) of facilities development products * 100%.

Costs of supporting facilities (self-use construction land development)

Borrow: development cost-development of supporting facilities

Loans: developing products

Pay for the development of supporting facilities

Borrow: development cost-development of supporting facilities

Loans: bank deposits

At the same time, the use of inventory equipment or material development.

Borrow: development cost-development of supporting facilities

Lend: Stock equipment or materials.

Distribute the indirect costs of development that should be borne.

Borrow: development cost-development of supporting facilities

Loan: the indirect cost of development

Carry forward the development cost of supporting facilities

Borrow: development cost-housing development

Loan: development cost-development of supporting facilities

(3) Expenses incurred in the process of housing development (distinguishable objects)

Borrow: development cost-housing development

Loans: bank deposits

(4) The construction methods of developing houses mainly include "contracting out" and "self-supporting".

Outsourcing to other units for construction (according to the monthly report or price list of completed projects)

Borrow: development cost-housing development

Loan: bank deposit or accounts payable-project payment payable

Self-organizing structure

Borrow: development cost-housing development

Loans: bank deposits

Or accounts payable-items payable

Wages payable

Inventory materials or equipment [1][2]

⑤ Development cost of agent construction project: refers to the project that the enterprise is entrusted by other units to develop and construct on its behalf.

Costs of various construction projects incurred by enterprises.

Borrow: development cost-developing construction projects on behalf of others

Loans: bank deposits

Or stock materials.

Or cash?

Indirect cost of carry-over development

Borrow: development cost-developing construction projects on behalf of others

Loan: the indirect cost of development

Carry-over cost after project completion

Borrow: development cost-agent construction project

Loan: development cost-developing construction projects on behalf of others

After the transfer of the entrusting unit, it shall be handled according to the transfer procedure.

Borrow: main business cost-settlement cost of agent construction project

Loan: development cost-agent construction project

(2) Indirect expenses of development: expenses incurred by directly organizing and managing development, including: salary of managers, employee welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, labor protection expenses, amortization of swing space, etc.

When indirect expenses occur.

Borrow: development expenses

Loans: bank deposits

Or accounts payable

Or wages payable

Distribute the indirect cost of development

Borrow: development cost-housing development

Loan: the indirect cost of development

Carry-over of completed housing development cost

Borrow: develop products-houses

Loan: Development Cost-Housing Development

(3) Management expenses: refers to the expenses incurred by the administrative department of the development enterprise for managing and organizing the real estate development and operation activities.

(4) Financial expenses: including net interest expenses, exchange gains and losses, foreign exchange adjustment procedures and financial institution procedures during the development and operation period.

(5) Sales expenses: various expenses incurred in the process of selling products or providing services. It mainly includes: modification and repair fees before product sales, non-product maintenance fees, utilities and heating fees; Advertising expenses, exhibition expenses incurred in the process of product sales, and recurrent expenses such as salaries, welfare expenses and business expenses of personnel of sales organizations specially established for selling the products of this enterprise.

Sales expenses incurred

Debit: sales expenses

Loans: bank deposits

Or accounts payable [1][2]

Five, the real estate enterprise profit and loss accounting subjects.

(1) Main business income: including land transfer income, commodity sales income, sales income of supporting facilities, settlement income of construction projects, and rental income.

Because the realization time of operating income is inconsistent with the settlement time of price, it should be calculated separately.

(1) When the operating income is realized and the payment is received,

Debit: bank deposit

Loan: income from main business

(2) Before the operating income is realized and after the price is collected.

Debit: accounts receivable

Loan: income from main business

(3) When the price is received in advance, it will be handed over for use after the development is completed.

Debit: bank deposit

Credit: accounts received in advance

When handed over for use

Debit: accounts receivable

Loan: income from main business

Debit: accounts received in advance

bank deposit

Credit: accounts receivable

(4) When selling development products on credit or in installments, the amount received in the current period is recognized as the income debit: bank deposit.

Loan: income from main business

(2) Other business income: mainly including after-sales service income, material transfer income, fixed assets rental income and development assets transfer income.

Debit: bank deposit

Or accounts receivable

Loans: other business income

(3) Cost of main business: generally, there is no carry-over or carry-over of the balance of the cost of selling and developing products at the end of this course.

Debit: main business cost

Loans: developing products

If the product is developed in stages, the carry-over cost should match the income.

Debit: main business cost

Loan: Develop products by installment.

(4) Other business expenses

(5) Main business taxes and surcharges

Withdraw the business tax, urban maintenance and construction tax, education surcharge and land value-added tax payable for the main business this month.

Borrow: main business taxes and surcharges

Loan: taxes payable-business tax payable

-Urban maintenance and construction tax shall be paid.

-Land value-added tax payable

Other payables-education surcharge payable

At the end of the month, the tax payable is calculated according to the realized other business income.

Debit: Other business expenses.

Loan: taxes payable-business tax payable

-Urban maintenance and construction tax shall be paid.

Other payables-education surcharge payable

The setting of accounting subjects in real estate enterprises

Time: 20 10-5- 14 6:54:07 Source: accounting net, Shang Hui Author: richkj hits: 17 18.

Keywords: real estate enterprise development cost accounting subject setting

The main business of real estate enterprises is the development and sales of real estate projects. In the setting of accounting subjects, compared with other enterprises, real estate enterprises are mainly in the accounting of real estate development costs. The following will introduce the main accounting subjects of real estate enterprises as follows:

First, the development cost (a theme)

The accounting of development cost is the most important thing in the accounting treatment of real estate development enterprises, which is mainly used to collect the direct costs and indirect costs involved in the real estate development process. Generally, the development cost account is set with two-level detailed accounts according to the expense items (see the development cost detailed account table, which takes into account the accounting needs and the land value-added tax and other tax regulations), and three-level detailed accounts are set according to the needs. In addition, for the detailed account of development cost, it is necessary to carry out auxiliary accounting for individual real estate development projects (if accounting is done by financial software, it is enough to set up auxiliary accounting without increasing workload; If it is manual bookkeeping, it will be troublesome if there are multiple development projects.

Second, product development (a discipline)

The subjects of developing products are similar to the finished products of industrial enterprises, and the cost credit of completed real estate development projects reflects the carry-over cost of sales. Generally, secondary detailed subjects are set according to a single building or a single real estate development project.

Third, accrued expenses.

The construction period of real estate development projects is generally about two years, and the time for obtaining invoices related to development costs generally lags behind. According to the accrual principle, expenses should be accrued according to the benefit period and beneficiary.

According to the Measures for the Treatment of Income Tax of Real Estate Development Enterprises, the following accrued expenses can be charged before tax:

1. If the contract has not been finally settled and the full invoice has not been obtained, the insufficient invoice amount may be accrued on the premise of sufficient supporting information, but the maximum amount shall not exceed 10% of the total contract amount.

2 public facilities have not been built or completed, and the construction cost can be reasonably accrued according to the budgeted cost. Such public facilities must conform to the irrevocable conditions in the housing sales contract, agreement or advertisement and model, or must be built in accordance with laws and regulations.

3, should be reported to the government but not yet submitted for approval of the project construction costs, property improvement costs can be withheld in accordance with the provisions. Property improvement costs refer to property management funds, public building maintenance funds or other special funds that should be borne by enterprises according to regulations. References:

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