Property management category

Supplementary Provisions on Accounting of Property Management Enterprises (for Trial Implementation)

The Ministry of Finance recently issued a notice on the implementation of the Accounting System for Real Estate Development Enterprises by property management enterprises. The circular requires that the accounting of all property management enterprises registered in the administrative department for industry and commerce with independent legal personality should be carried out on the basis of the Accounting System for Real Estate Development Enterprises and then in accordance with the Supplementary Provisions on Accounting of Property Management Enterprises (for Trial Implementation). The specific contents of these provisions are as follows:

I. Accounting subjects and instructions for use

Accounts received in advance in account No.204

1, this accounting item accounts for the advance payment of relevant units and individuals by enterprises according to the contract, such as the public service fees provided by enterprises for property owners and users, the maintenance and greening fees of public facilities, etc.

2, enterprises to the relevant units and individuals in advance, 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 up according to the relevant units and individuals subsidiary ledger.

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

Account No.205 Collection

1, this account accounts for the amount that the enterprise should pay to the relevant units for collecting and paying utilities, gas, cable TV, telephone and other related expenses.

The rent charged by the enterprise on behalf of the property owner is also accounted for in this account.

2 enterprises receive all kinds of money, debit "bank deposits".

And other subjects, credited to the subject; When collecting money from the relevant units, debit this account and credit "bank deposit" and other subjects. Collect agency fees and other service income, debit the subject and credit the "non-operating income" subject.

3, this course should be set up according to the types of collection and payment fees subsidiary ledger.

4. The credit balance at the end of this course reflects the payment that has not been recovered from the enterprise.

Account 209 Other payables

1. This account accounts for the funds payable and temporarily received by enterprises from other units or individuals, such as the security deposit for the expenses such as damage, repair and safety that may occur due to decoration when the property owner or user is ready to decorate after moving in.

2, the occurrence of various payables, temporary collection, debit "bank deposits" and other subjects, credited to the subject; When paying, debit this account and credit "bank deposit" and other subjects.

3. This course should be set according to the categories of creditors or payables and temporary receipts.

4. The ending balance of this course reflects other payables that have not been paid by the enterprise.

Account custody fund No.28 1

1, this course accounts for the * * * part of the house and the * * * facilities and equipment maintenance fund entrusted by the enterprise.

2 enterprises received escrow funds, debit "bank deposits-escrow fund deposits" subjects, credited to the subject.

When the enterprise receives the notice of interest payment from the bank, it shall debit the account of "bank deposit-escrow fund deposit" and credit this account.

The paid use of property rights by enterprises belongs to the commercial buildings and facilities used by all owners, and the related expenses such as rental fees, contracting fees and paid use fees shall be debited to the subjects of "operating costs", "management expenses" and "other business expenses" by the beneficiaries and credited to this subject.

Escrow funds in accordance with the provisions of the use, should be divided into the following two situations:

If an enterprise undertakes the task of overhaul, renewal and transformation of the parts and facilities of the house, it will debit the actual project expenditure to the title of "property engineering" and credit it to the related subjects such as "bank deposit" and "inventory materials"; After the completion of the project, with the consent of the owners' committee or the property owner or user's visa, transfer the project payment, debit the subject, and credit the subject of "operating income-property overhaul income"; Carry forward the completed property engineering cost, debit the "operating cost" account and credit the "property engineering" account.

If an external unit undertakes the overhaul task, the project is completed, and after the approval of the owners' committee or the property owner and the user's visa, the project payment shall be settled with the undertaking unit, debited to the subject and credited to "bank deposit" and other subjects.

3, this course should be set up according to the single subsidiary ledger.

4. The ending credit balance of this course reflects the balance of the escrow fund.

No.4 1 1 Subject Property Engineering

1, this course accounts for all expenses incurred by enterprises in undertaking property projects.

The expenses incurred in the management rooms and commercial rooms provided by the owners' committee of enterprise decoration or property users are also accounted for in this account.

2, enterprises to undertake housing * * with the construction part, * * with the construction equipment overhaul, renewal, renovation project of the expenditure, debit the subjects, credited to "bank deposits", "inventory materials" and other subjects. After the completion of the project, with the consent of the owners' committee or the property owner or user's visa, the project payment will be transferred, debited to the title of "escrow fund" and credited to the title of "operating income-property overhaul income"; Carry forward the cost of completed property engineering, debit the "operating cost" subject and credit this subject.

The expenses incurred in the renovation and transformation of management houses and commercial houses provided by the owners' committee or property users of enterprises shall be debited to the subject, credited to related subjects such as "bank deposits" and "inventory materials", and the carried-over expenses of project completion shall be debited to the subject of "deferred assets" and credited to the subject.

3, this course should be set up according to the project ledger.

4. The debit balance at the end of this course reflects the actual cost of construction in progress.

5. Enterprises can add corresponding subjects according to actual business needs.

50 1 account operating income

1. This account accounts for the income obtained by enterprises in providing maintenance, management and services for property owners and users in property management (main business) activities, including property management income, property management income and property overhaul income.

Property management income refers to the public service fee income, public institution service fee income and special service income collected by enterprises from property owners and users.

Property operating income refers to the income obtained by enterprises from operating houses, buildings and facilities provided by owners' committees or property owners and users, such as housing rental income and operating parking lots, swimming pools, various stadiums and other facilities.

Property overhaul income refers to the income obtained by the enterprise from overhauling the * * * parts and facilities of the house entrusted by the owners' committee or property owners and users.

2, the income obtained by enterprises, should be confirmed according to the following principles:

The enterprise shall confirm the realization of operating income when the labor service has been provided, the price has been received or the voucher for collecting the price has been obtained.

The income from property overhaul shall be recognized as the realization of operating income after it is approved by the owners' committee or signed by the property owner or user; If an enterprise signs a payment contract or agreement with the owners' committee or the property owner or user, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement.

3. The property management income obtained by enterprises from providing public services, public agency services and special services for property owners and users shall be debited to the subjects such as "bank deposits" and "accounts receivable" and credited to this subject.

Property management income obtained from the provision of houses, buildings and * * * facilities by the owners' committee of the enterprise or owners and property users shall be debited to such subjects as "bank deposits" and "accounts receivable" and credited to this subject.

Enterprises to undertake the overhaul project of housing parts and facilities, after the completion of the project, with the consent of the owners' committee or the property owner and the user's visa, transfer the project payment, debit the "escrow fund" and credit this account.

4. This course should set up detailed accounts according to the types of operating income, such as "property management income", "property management income" and "property overhaul income", in which "property management income" can be accounted according to the actual management needs and the composition of property management income (such as source channels).

5. At the end of the period, the balance of undergraduate purpose should be transferred to the "profit of this year" subject, and there should be no balance in this subject after the carry-over.

502 subject operating cost

1, this course accounts for the operating costs of enterprise property management, property management and property overhaul.

Indirect expenses such as wages, bonuses, employee welfare expenses, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance fees, labor protection fees, security fees, greening maintenance fees, amortization of low-value consumables, etc. incurred in the operation of the property management unit of an enterprise are recorded in the subject of "management expenses" and are not accounted for in this account.

2. The direct costs incurred by enterprises in providing public services, public agency services and special services for property owners and users shall be directly included in this account, debited to this account and credited to such subjects as "bank deposits", "inventory materials" and "accounts payable".

Lease fees and contract fees payable by enterprises to property owners and users should be directly credited to this account, debited to this account, and credited to "escrow fund" or "accounts payable" account.

At the end of the month, the enterprise shall timely carry forward the cost of completed property engineering, debit the subject and credit the subject of "property engineering".

3. The detailed accounting of undergraduate purpose should correspond to the detailed accounting of operating income.

4. At the end of the period, the balance of undergraduate program should be transferred to the subject of "profit this year". After carry-over, there should be no balance in this account.

Other business income of account number 5 1 1

1. This account accounts for the income obtained by enterprises from other business activities except their main business, including agency fees, sales of materials and materials, recycling of waste materials, business premises and transfer of intangible assets.

The operating income of business premises refers to the income obtained by enterprises from engaging in business activities by using the business premises provided by the owners' committee or property owners and users, such as operating gymnasiums, dance halls, beauty salons and restaurants.

The recognition principle of other business income is the same as that of main business income.

2, enterprises to obtain other business income, debit "bank deposits", "accounts receivable" and other subjects, credited to this account.

3. This course should be set according to other business types, such as "commission income from real estate agency", "material sales income", "waste recycling income" and "commercial housing business income".

4. At the end of the period, the balance of undergraduate purpose should be transferred to the "profit of this year" subject, and there should be no balance in this subject after the carry-over.

Other business expenses of account number 5 12

1. This account accounts for all expenses incurred by an enterprise in other businesses other than its main business, including related costs, expenses, taxes and surcharges incurred in selling goods and providing services.

2. Other business expenses incurred by the enterprise shall be debited to the account and credited to the accounts such as wages payable, bank deposits, taxes payable, other payables and escrow funds.

3. This course should be set according to other business types, such as "commission expenses of real estate agency", "material sales expenses", "waste recycling expenses" and "commercial housing operating expenses".

4. At the end of the period, the balance of undergraduate purpose should be transferred to the "profit of this year" subject, and there should be no balance in this subject after the carry-over.

Second, the preparation of accounting statements

1. Add an "escrow fund" item under the "housing revolving fund" item in the balance sheet, reflecting the balance of the maintenance fund of the ×××× parts and facilities and equipment entrusted by the enterprise. This item shall be filled out according to the ending credit balance of the escrow fund account.

2. The ending balance of "property project" is reflected in the "inventory" item in the balance sheet.

3. The ending balance of "collection" is reflected in "other current liabilities" in the balance sheet.