How to write the accounting entry of property fee?

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

Accounting entries:

Debit: bank deposit (or cash on hand),

Loan: income from main business;

Loan: tax payable-value-added tax payable-output tax,

The corresponding carry-over cost,

Borrow: main business cost,

Loans: labor costs, etc.

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 entries:

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

Loans: bank deposits, cash on hand.