What subjects does the property management company do when paying utilities?

The utilities paid by the property company are divided into two parts:

1. Collect and remit the owner's utilities. The accounting entries are as follows:

(1) turned over to the power supply department and water department: borrowed: other receivables-owner's loan: bank deposit (cash on hand).

(2) Charge the owner's utilities: debit: cash loan from inventory: other receivables-owner. ?

(3) The difference is income, which is classified as other business income. On the contrary, other business expenses are listed.

2. Self-operated utilities. Accounting entry: debit: main business cost credit: bank deposit (cash on hand).

Extended data:

The rights of property management companies in property management mainly include:

1, according to the relevant laws and regulations, combined with the actual situation, formulate community management measures;

2, in accordance with the property management contract and management measures for the implementation of residential management;

3. Collect management fees in accordance with the property management contract and relevant regulations;

4. Have the right to stop violations of rules and regulations;

5. Have the right to request the owners' committee to assist in management;

6. Have the right to hire franchise companies (such as cleaning companies and security companies) to undertake special management business;

7, can implement a variety of business, with its income to supplement the district management funds.

Baidu encyclopedia-property management company