Accounting treatment of water fee collected by property

The collection and payment of utilities by property companies should be included in the subject of "other receivables" and set up the secondary subject of "collecting utilities".

1, when collecting

Borrow: Cash on hand?

Loan: other receivables-collecting water and electricity fees.

When I was in the power bureau,

Borrow: other receivables-collect utilities?

Credit: Cash on hand

2. Some accounting entries received in advance

When will it be collected?

Borrow: cash?

Loans: other receivables-charge for utilities.

After the electricity bill comes down, it will offset the part received in advance according to the owner's electricity bill.

Borrow: other receivables-collect utilities?

Credit: cash

Extended data:

1. This account accounts for all kinds of accounts receivable and temporary payments except deposits, lending funds, buying and selling financial assets, bills receivable, accounts receivable, prepayments, dividends receivable, interest receivable, deposits receivable from the insured, accounts receivable on behalf of recovery, reinsurance receivables, reinsurance receivables, long-term receivables and other business activities.

Two, this course should be in accordance with other receivables and other units (or individuals) for detailed accounting.

Three, the enterprise other receivables, temporary payments, debit the subjects, credited to the relevant subjects; When recovering or reselling various funds, debit "cash", "bank deposit" and "compensation expenses" and credit this account.

Four, the final debit balance of this course, reflecting other receivables that have not been recovered by the enterprise.

Baidu encyclopedia-other receivables