I am a novice accountant who just joined the property management company. Do you have accounting procedures?

Accounting treatment of property management enterprises

1. Relevant accounting subjects.

1. Assets account: cash, bank deposits and other monetary funds, short-term investments, notes receivable, accounts receivable, prepayments and other receivables, prepaid expenses, long-term prepaid expenses, fixed assets, low-value consumables, fixed assets, clean-up and accumulated depreciation of construction in progress.

2. Liabilities: accounts payable, bills payable, accounts payable, short-term loans, long-term loans, other payables, prepaid expenses, taxes payable and other payables.

3. Owner's equity account: paid-in capital reserve and profit distribution surplus reserve this year.

4. Cost Account: None

5. Profit and loss subjects: main business income, other business income, investment income, non-operating income, main business cost, main business tax and surcharge, other business expenses, operating expenses, management expenses and financial expenses.

Adjustment of profit and loss in previous years of income tax on non-operating expenses

II. Relevant accounting treatment (for reference only):

1, existing

Debit: bank deposit (detailed account is bank name)

Credit: cash

Step 2 withdraw cash

Borrow: cash

Loans: bank deposits

3. Prepaid tax

Borrow: Taxes payable-business tax

-Urban construction tax

Other payables-education surcharge

-* * Fund

Loans: bank deposits

4. Wrong tax refund for local taxes and pensions.

Debit: bank deposit

Loan: other payables-endowment insurance fund

5. Pay the employee's PHS phone bill last month.

Debit: other receivables-employees-telephone charges

Loans: bank deposits

6. Charge the telecom company's electricity fee (one year in advance, shared monthly).

Debit: bank deposit

Loan: advance payment-base station electricity fee

7. The electricity bill of the telecom company is included.

Debit: advance payment-electricity fee

Loan: management fee-electricity fee

8. Transfer to unit time deposit.

Borrow: other monetary funds-time deposit

Loans: bank deposits

9. Pay last month's taxes

Borrow: Taxes payable-business tax

-Urban construction tax

Other payables-education surcharge

-Water Fund

Endowment insurance fund

Loans: bank deposits

10, pay the phone bill for next month.

Debit: management fee-telephone fee

Loans: bank deposits

1 1, pay the monthly water fee (office area, dormitory, canteen,

Greening, shops, fire fighting, domestic water, etc. )

Borrow: management fee-water fee (office ...)

Accounts received in advance-Owner's secondary water supply (domestic water)

Loans: bank deposits

12. Pay the electricity bill in the middle of last month and this month.

Debit: management fee-electricity fee

Accounts received in advance-owner's secondary water supply energy consumption

—Energy consumption of owner's elevator

Loans: bank deposits

13, charging telecommunication line reconstruction service fee.

Borrow: cash

Loan: other business income-maintenance income

14. Pay the test fee of multimeter and buy lubricating oil.

Borrow: management fee-maintenance fee

Low-value consumables-maintenance tools

Credit: cash

15, books and periodicals, shampoo (distributed to employees)

Borrow: other payables-trade union funds

Credit: cash

16, charge the store for water and electricity.

Borrow: cash

Loans: other receivables-shops-electricity/water charges

17. Pay the salary of the manager last month.

Borrow: Payable wages.

Credit: cash

18, the wages of squadron soldiers and porters were paid last month (reduced payment)

Endowment insurance number, pretending to be paid by the head office)

Debit: Other receivables-Head Office

Housing company (paying porters' wages)

Credit: cash

19, buying military boots and sanitation clothes.

Debit: other receivables-employees-clothing expenses

Credit: cash

20. I paid the garbage loading fee last month.

Borrow: Other business expenses-renovation garbage cleaning expenses

Loan: cash/bank deposit

2 1. Pay for motor maintenance and purchase of lamps.

Borrow: management fee-maintenance fee

Low-value consumables-maintenance tools

Credit: cash

22. Buy spare parts for cleaning and maintenance.

Borrow: low-value consumables-cleaning appliances

-Maintenance tools

Credit: cash

23. Collect employees' PHS phone bills last month.

Borrow: cash

Loans: other receivables-employees-telephone charges

24. Store management deposit.

Borrow: cash

Loans: other payables-store deposits

25. Refund the owner's decoration deposit

Borrow: Other Payables-Owner-Decoration Deposit

Credit: cash

26, squadron activity funds

Borrow: other payables-work division funds

Credit: cash

27. Pay for horse treatment and horse feed.

Borrow: management fee-security fee

Credit: cash

28. Pay for vegetables, diesel, rice and cooking oil.

Borrow: welfare expenses payable-food expenses

Credit: cash

29, property management fees, etc.

Debit: cash/bank deposit

Loan: advance payment-owner-property management fee

-Owner.-Elevator can be consumed.

—Owner—Secondary water supply

—Owner—Comprehensive parking service fee

—Owner—Garbage cleaning fee

Other Payables-Owner-Decoration Deposit

30. Open a company to purchase garbage bags.

Borrow: Other receivables-Name of the house opening company

Credit: cash

3 1, fine income

Borrow: cash

Loan: non-operating income-compensation

32. Buy detergent and lunch boxes in the canteen.

Borrow: low-value consumables-kitchen supplies

Credit: cash

33. Buy a liquefied gas and gas tank in the canteen.

Debit: welfare fund payable

Low-value consumables-gas tanks

Credit: cash

34. Purchase invoices, office supplies and reimbursement of bus fares.

Borrow: management expenses-office expenses

-Travel expenses

Credit: cash

35. Pay the living garbage fee

Borrow: management fee-cleaning fee

Credit: cash

36, low-value consumables recipients

Debit: management expenses-amortization of low-value consumables

Loans: low-value consumables-maintenance tools

-Cleaning appliances

-Kitchen utensils

37. Including the electricity charge of the store.

Debit: other receivables-shops-electricity charges

Loan: management fee-electricity fee

38. Amortization of organization expenses

Borrow: amortization of management expenses-organization expenses

Loan: Long-term deferred expenses-organization expenses

39. Depreciation accrual

Debit: management expenses-depreciation expenses

Credit: accumulated depreciation

40. Refund this month's salary.

Debit: Overhead-Salary

Loan: Payable wages

4 1, provision of various funds

Borrow: management fee-welfare fee

-Trade union funds

educational fund

Loan: welfare funds payable

Other payables-trade unions

-Ministry of Education

42 vacant houses receivable property management fees

Borrow: Other receivables-Housing Development Company

Loan: income from main business

43. Carry forward this month's income

Debit: advance payment-owner-property management fee

-Owner-Parking space property management fee

-Housing company

—Shops—Property management fees

-Shop.-Rent

Loan: income from main business

other operating income

44. The renovation waste fee is carried forward.

Debit: advance payment-owner-garbage disposal fee

Loan: other business income-garbage disposal fee

45. Withdraw this month's taxes and surcharges.

Borrow: main business taxes and surcharges

Other operating expenses

Management cost

Loan: Taxes payable-business tax

-Urban construction tax

Other payables-education surcharge

-Water Fund

46. This month's endowment insurance preparation

Borrow: management fee-pension

Loan: other payables-pension fund

47. Carry-over welfare account

Debit: main business income

other operating income

Non-operating income

Loan: profit this year

48. Carry-forward loss account

Debit: this year's profit

Loan: management fee

Other operating expenses

Main business taxes and surcharges

I think the accounting entries about the collected water and electricity fees should be like this:

When paying the water supply company or power supply bureau:

Borrow: collect money

Loans: bank deposits

When recovering from the owner

Debit: bank deposit

Loan: collect money

Property management companies regularly charge property management fees.

Upon receipt: by: cash.

Credit: accounts received in advance

Carry-over income of the month,

Debit: accounts received in advance

Loan: income from main business

Pay business tax at the same time

Borrow: main business taxes and surcharges

Loan: Taxes payable-business tax

-Urban construction tax

Other payables-education surcharge

Carry-over cost

When it does happen,

Borrow: property management fee-community

Credit: cash

Borrow: main business cost-property management cost-community

Goods: property management fee-residential area

Carry forward profit

Debit: this year's profit

Loan: main business cost

Main business taxes and surcharges

Debit: income from main business.

Loan: profit this year

Debit: this year's profit

Credit: financial expenses (expenditure)

Management cost

The receipt can be used as the original voucher of the advance payment, and the income is confirmed when the invoice is actually issued, and the business tax is calculated to offset the advance payment.

Accounting of Payable Wages and Payable Welfare Expenses of Property Management Enterprises

(A) the accounting of wages payable

Payable salary is a kind of debt of property management enterprises to employees, and it is a kind of compensation (reward) that enterprises give employees by using their knowledge, skills, time and energy. The labor remuneration payable by an enterprise to its employees shall be accounted for by setting the subject of "Payable Wages" in accounting. The "Payable Wages" account reflects the total wages payable by enterprises to employees, which constitutes the total wages of employees, and should be accounted for through the "Payable Wages" account. At the end of the month, when distributing the wages payable according to the purpose, debit the subjects of "engineering construction", "management expenses" and "welfare expenses payable" and credit the subjects of "wages payable"; When paying wages, debit the "Payable Wages" account and credit the "Cash" account.

[Example 1] Anxin Property Management Company settled the total salary payable this month of 462,000 yuan, withheld the employee's rent of 40,000 yuan, paid the employee's family medical expenses of 20,000 yuan, and paid the salary of 420,000 yuan. Accounting treatment is as follows:

(1) Withdraw cash from the bank

Debit: cash 420000.

Loan: 420,000 yuan in bank deposit.

(2) Cash distribution

Debit: Payable salary is 420,000 yuan.

Loan: 420,000 in cash.

(3) withholding money

Debit: Payable salary is 42,000 yuan.

Loan: other receivables-employee rent of 40,000 yuan.

-Prepaid medical expenses of 2,000 yuan.

[Example 2] The total salary of Anxin Property Management Co., Ltd. this month is 462,000 yuan, the salary of service personnel listed in the salary and expense distribution summary table is 420,000 yuan, the salary of company administrative personnel is 40,400 yuan, and the salary of medical personnel is 0./kloc-0. 6 million yuan. Accounting treatment is as follows:

Debit: Operating expenses are 420,000 yuan.

Administrative expenses 40400

Welfare expenses payable 1600

Loan: The salary payable is 462,000 yuan.

(2) Accounting of welfare expenses payable

Welfare funds payable are funds prepared by property management enterprises for the welfare of enterprise employees. Property management companies are required to use funds for employee benefits, including expenses and after-tax profits. Employee welfare funds extracted from expenses are mainly used for employee personal welfare and are treated as liabilities in accounting; The welfare funds extracted from after-tax profits are mainly used for collective welfare facilities, and are regarded as owners' equity in accounting. The employee welfare expenses extracted from the expenses shall be extracted according to 14% of the total wages of employees. Employee welfare funds are mainly used for employee medical expenses (including medical insurance premiums paid by enterprises participating in employee medical insurance), medical staff salaries, medical expenses, travel expenses of employees injured on business to other places for medical treatment, subsidies for employees living in difficulties, salaries of employees in bathrooms, barbershops, kindergartens and nurseries, etc.

The employee welfare fund extracted from the expenses shall be accounted for separately with the subject of "welfare expenses payable". The extracted welfare funds are distributed according to the positions of employees: the welfare funds engaged in production and operation are included in the cost; Administrative welfare expenses are included in management expenses, etc. When actually paid, the welfare funds payable shall be deducted. The balance of welfare expenses payable at the end of the period is reflected separately in the current liabilities of the balance sheet.

[Example 3] Taking the above case data as an example, the accounting treatment of Anxin Property Management Company's extraction of welfare funds payable is as follows (the salary of medical staff is merged with the salary of enterprise executives and extracted together):

Debit: Operating expenses 58800.

Management fee 5880

Loan: The welfare fee payable is 64680.

Accounting of taxes and fees payable by property management enterprises

The operating income and profits obtained by property management enterprises in a certain period of time should be turned over to the state according to regulations, and these taxes should be accrued and included in relevant subjects according to the accrual basis principle. These payable taxes temporarily remain in the enterprise before payment, forming liabilities.

(1) business tax

Business tax is a tax levied on units and individuals that provide services, transfer intangible assets or sell real estate. Business tax is calculated according to the turnover and the prescribed tax rate. The business tax adopts the proportional tax rate, and the business tax rate of property management enterprises is 3%. Its formula is:

Taxable amount = turnover × tax rate

The turnover here refers to the total price and extra-price fees charged by the property management enterprise to the other party for providing taxable services, transferring intangible assets or selling real estate. Out-of-price charges include fees, funds, agency charges, collecting funds, prepaid funds and other out-of-price charges of various nature.

1. Account Settings

Property management companies should pay business tax according to regulations, and set up a detailed account of "business tax payable" under the subject of "tax payable", and the debit amount reflects the business tax paid by the company; Its credit amount reflects the business tax payable; Debit balance at the end of the period, reflecting the overpaid business tax; The final credit balance reflects the unpaid business tax.

2. Accounting treatment of business tax

The income obtained by property management enterprises from other businesses other than construction and production shall be accounted for by the subjects of "main business taxes and surcharges" and "taxes payable-business tax payable" as required.

Taxpayers engaged in construction, repair and decoration projects, regardless of how they settle accounts with each other, shall include the prices of raw materials, materials and power used in the projects.

[Example 1] At the end of June, 20021,Anxin Property Management Company obtained an operating income of 2.5 million yuan in this period, and the business tax for this period was calculated and paid, and the business tax rate was 3%. Accounting treatment is as follows:

Taxable amount = project settlement amount × 3% = 2.5 million× 3% = 75,000 yuan.

(1) When calculating the tax payable

Borrow: main business tax and additional 75,000 yuan.

Loan: taxes payable-business tax payable 75,000 yuan.

(2) When actual payment is made

Borrow: taxes payable-business tax payable is 75,000 yuan.

Loan: Bank deposit is 75,000 yuan.

(2) VAT

Value-added tax is a tax on the value-added part of goods or taxable services. According to the Provisional Regulations on Value-added Tax, the value-added tax (i.e. input tax) paid by enterprises for purchasing goods or receiving taxable services can be deducted from the value-added tax (i.e. output tax) charged according to regulations for selling goods or providing services. According to the regulations, enterprises must prepare special invoices for value-added tax, tax payment vouchers, purchase vouchers for duty-free agricultural products, purchase vouchers for waste materials or settlement documents for transportation expenses paid by purchased materials in order to offset their input tax.

1. Account Settings

The value-added tax payable by enterprises shall be accounted for in the detailed account of "VAT payable" under the subject of "Taxes payable". The debit amount reflects the input tax paid by the enterprise for purchasing goods or accepting taxable services, the actual value-added tax paid, etc. The amount incurred by the credit reflects the value-added tax payable for selling goods or providing taxable services, tax refund for export goods, value-added tax paid or apportioned, etc. ; The debit balance at the end of the period reflects the value-added tax that the enterprise has not deducted. Taxes payable-VAT payable includes input tax, paid tax, output tax, export tax rebate, input tax transfer-out, transfer-out unpaid VAT, transfer-out overpaid VAT and other columns.

2. Accounting treatment of value-added tax

Property management enterprises shall pay value-added tax on the income obtained from other businesses (goods or taxable services) other than construction production. Because property management companies mainly provide labor services, their main business should pay business tax, and only affiliated businesses or affiliated enterprises pay value-added tax.

It is worth noting that the value-added tax paid by the enterprise in the current month still passes the subject of "tax payable-value-added tax payable (paid tax)"; This month, the unpaid value-added tax in the previous period was accounted for by the account of "tax payable-value-added tax payable", but not by the account of "tax payable-value-added tax payable (paid tax)".

[Example 2] The prefabrication factory affiliated to Anxin Property Management Company purchased a batch of raw materials in this period. The price of raw materials indicated on the special VAT invoice is 6 million yuan, and the VAT is 6,543,800 yuan+0,200 yuan. The payment has been paid, and the materials have arrived, accepted and put into storage. The current sales income of the prefabrication plant is 6,543,800,000 yuan (excluding the value-added tax that should be charged to the buyer), which meets the income recognition conditions and the loan has not been received. According to the above economic business, the accounting treatment is as follows:

(1) When the affiliated prefabrication plant purchases raw materials,

Borrow: raw materials 6000000.

Taxes payable-VAT payable (input tax) 1020000

Loan: Bank deposit is 7020000 yuan.

(2) When the affiliated prefabrication factory sells products,

Debit: accounts receivable 1 1700000.

Loan: other business income 10000000.

Taxes payable-VAT payable (output tax) 1700000.

VAT payable in this period =1700000-1020000 = 680000 (RMB)

(3) Property tax, land use tax, vehicle and vessel use tax and stamp duty

Property tax is a kind of tax levied by the state on cities, counties, towns and industrial and mining areas and paid by property owners. Property tax is calculated and paid according to the balance after deducting 10% ~ 30% from the original value of the property. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located by referring to similar real estate; If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax. Land use tax is a kind of tax levied by the state in order to rationally use urban land, adjust the differential income of land, improve the efficiency of land use and strengthen land management. Based on the actual land area occupied by taxpayers, the tax is calculated and levied according to the prescribed tax amount. Vehicle and vessel use tax shall be paid by units and individuals who own and use vehicles and vessels. Vehicle and vessel use tax shall be calculated and paid according to the applicable tax amount.

Enterprises in accordance with the provisions of the calculation should pay property tax, land use tax and travel use tax, debit "management fees" subjects, credited "taxes payable-property tax payable (or land use tax, travel use tax)" subjects; When paying, debit the subject of "tax payable-property tax payable (or land use tax, vehicle and vessel use tax)" and credit the subject of "bank deposit".

[Example 3] At the end of June, 5438+February, 2002, Anxin Property Management Company should pay 2,000 yuan of property tax, 3,200 yuan of land use tax and 6,400 yuan of vehicle and vessel use tax. According to relevant documents, the accounting treatment is as follows:

Debit: management fee 1 1600.

Loan: taxes payable-property tax payable 2000.

-The land use tax should be 3,200 yuan.

—— Travel tax payable is 6400.

Stamp duty is a kind of tax levied on the act of signing books and receiving purchase and sale contracts. Taxpayers calculate the tax payable by themselves according to the regulations, and purchase them at one time and stamp them. Taxpayers calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively.

Stamp duty paid by property management companies does not need to be accounted for according to the tax payable subjects. When purchasing a tax stamp, directly debit the management fee or prepaid fee account and credit it to the bank deposit account.

[Example 4] At the end of June, 5438+February, 2002, Anxin Property Management Company went to the local tax bureau to buy stamps of 800 yuan for business needs. According to relevant documents, the accounting treatment is as follows:

Debit: management fee 800

Loan: 800 yuan in bank deposit.

(4) Urban maintenance and construction tax

In order to strengthen urban maintenance and construction, expand and stabilize the source of funds for urban maintenance and construction, the state has levied urban maintenance and construction tax. Property management companies in the accounting, should according to the provisions of the calculation of urban maintenance and construction tax, debit the main business tax and surcharges, other business expenses and other subjects, credited to the "payable taxes-payable urban maintenance and construction tax" subjects; The actual payment, debit the "tax payable-payable urban maintenance and construction tax" subjects, credited to the "bank deposit" subjects.

[Example 5] From the end of June 5438 to February 2002, the turnover tax (business tax and value-added tax) actually payable by Anxin Property Management Company in this period was 75,700 yuan, and the applicable urban maintenance and construction tax rate was 7%. According to relevant documents, the accounting treatment is as follows:

(1) Calculated that the urban maintenance and construction tax should be 5299 yuan (75700× 7%).

Borrow: main business tax and surcharge 5299

Loan: taxes payable-urban maintenance and construction tax payable 5299

(two) when paying the urban maintenance and construction tax with bank deposits.

Borrow: taxes payable-urban maintenance and construction tax payable 5299

Loan: bank deposit 5299

(5) Income tax

Income from production, operation and other income of property management enterprises shall be paid in accordance with the Provisional Regulations on Income Tax and its detailed rules. The income tax payable by the enterprise shall be accounted for in the "income tax payable" detailed account under the "tax payable" account; The income tax of the current accrued profit and loss shall be deducted as an expense before the net income. The income tax calculated by the enterprise according to a certain method and included in the profit and loss shall be debited to the subjects such as "income tax" and credited to the subject of "tax payable-income tax payable".

Accounting for short-term loans of property management enterprises

I. Contents of short-term loan accounting

Short-term loans refer to all kinds of loans that enterprises borrow from banks or other financial institutions for a period of less than one year to meet the needs of normal production and operation.

Short-term loan interest belongs to financing expenses and should be recorded in the "financial expenses" subject. In practice, banks generally charge short-term loan interest at the end of each quarter, so the short-term loan interest of enterprises generally adopts the method of monthly withholding for accounting; If the enterprise pays interest on a monthly basis or the amount of interest is small, it can also be directly included in the financial expenses when actually paying.

Second, the accounting treatment of short-term loans

When a property management enterprise obtains a loan from a bank or other financial institution, it debits the subject of "bank deposit" and credits the subject of "short-term loan"; Accrued interest, debit "financial expenses" and credit "accrued expenses"; When paying interest, debit "accrued expenses" subject according to accrued interest, debit "financial expenses" subject according to accrued interest, and credit "bank deposit" subject according to total interest payable; When the loan is due to repay the principal, it should be debited to the subject of "short-term loan" and credited to the subject of "bank deposit".

"Example 8- 1" Anxin Property Management Company borrowed 800,000 yuan from the bank on June 65438+1 October12002, with a term of 9 months and an annual interest rate of 6%. The loan will be repaid in full and on schedule, and the interest will be calculated monthly and paid quarterly. Relevant accounting treatment is as follows:

When (1)65438+ 10/month 1 borrowed money,

Debit: 800,000 yuan from the bank.

Loan: short-term loan of 800,000 yuan.

(2 2) 10/65438+ when the monthly interest of 800000× 6% is withdrawn at the end of October12 = 4000 yuan.

Borrow: financial expenses of 4000; Loan: Prepaid expenses of 4000 yuan.

The same is true for withholding monthly interest at the end of February.

(3) When the interest payable in this quarter is paid at the end of March,

Debit: the financial expenses are 4000 yuan.

Withholding fee: 8000 loan: bank deposit: 12000.

The accounting treatment in the second and third quarters is the same as above.

(4) When the loan principal is repaid on June 65438+ 10/day,

Borrow: short-term loan of 800,000 yuan; Loan: 800,000 yuan in the bank.

This month, the property management company generated labor income of 265,438 yuan+0,693 yuan. The invoice is issued by the local tax bureau, and the business tax generated is:

Business tax 1084.65

Urban maintenance and construction tax 75.39

Education surcharge 32.54

Additional local education 10.85

Total: 1203.97

1, when receiving labor income

Debit: bank deposit 2 1693 yuan.

Loan: income from main business is 265,438+0,693 yuan.

2. Withdraw and pay this month's tax.

Debit: main business tax and surcharge 1203.97 yuan.

Loan: taxes payable-business tax payable 1084.65 yuan.

Taxes payable-urban construction tax payable is 75.93 yuan.

Taxes payable-education fee payable surcharge 32.54

Taxes payable-local education surcharge 10.85 yuan.

Borrow: taxes payable-business tax payable 1084.65 yuan.

Taxes payable-urban construction tax payable is 75.93 yuan.

Taxes payable-education fee payable surcharge 32.54

Taxes payable-local education surcharge 10.85 yuan.

Loan: bank deposit 1084.65 yuan.