How to make material accounting entries of property companies?

"Supplementary Provisions on Accounting of Property Management Enterprises" distinguishes the boundary between the collected funds and other income funds, and the concept of "collected funds" in the newly set No.205 subject is clear. Garbage cleaning fee, cable TV installation fee, electricity meter deposit, water fee deposit, etc. Property companies collect from owners on behalf of relevant departments, which can be classified as various secondary subjects under the first-level subject of "collection of funds".

1, collection fee, with specific entries as follows:

Debit: cash, bank deposit

Loan: collection of money-garbage disposal fee

-Cable TV installation fee

-Water charges

-Electricity meter deposit

2. Return the income and expenses to relevant departments at the end of the month. The entries are as follows:

Borrow: collect money-garbage disposal fee

-Cable TV installation fee

-Water charges

-Electricity meter deposit

Loans: bank deposits

3. At the end of the month, the owner's service fee income will be carried forward to the operating income:

Debit: Income from collecting currency service fees.

Loan: operating income-service fee income

Extended data

Notice of the Ministry of Finance on Printing and Distributing the Provisions on Financial Management of Property Management Enterprises

Article 18 Operating profit includes main business profit and other business profit.

Main business profit refers to the net amount of main business income after deducting business tax and surcharges, and then deducting operating costs, management expenses and financial expenses.

Business tax and surcharges include business tax, urban maintenance and construction tax and education surcharge.

Other business profit refers to the net amount of other business income minus other business expenses and taxes paid by other businesses.

Article 19 Other business income refers to the income obtained by an enterprise in other business activities other than its main business, including agency fee income, material sales income, waste recycling income, business premises income and intangible assets transfer income.

Commercial housing business income refers to the income obtained by enterprises from engaging in business activities by using commercial housing provided by owners' management committees or property owners and users, such as operating gymnasiums, dance halls, beauty salons, shops and restaurants.

Twentieth other business expenses refer to the relevant costs and expenses incurred by enterprises engaged in other business activities.

Paid use fees paid by enterprises for commercial buildings are included in other business expenses.

The expenses incurred by the enterprise in the decoration of commercial buildings are included in deferred assets and amortized to other operating expenses within the effective use period.

Baidu Encyclopedia-Notice of the Ministry of Finance on Printing and Distributing the Provisions on Financial Management of Property Management Enterprises