What is the main body of indoor water and electricity installation in residential quarters?

Indoor installation of water and electricity in residential quarters belongs to the subject of management expenses.

If the company's public utilities can be accurately divided into management departments and business use, they are included in management expenses and operating expenses respectively; If it cannot be accurately divided, it will be included in the operating expenses together. If it is the rental fee, property management fee and water and electricity fee incurred by the administrative department of the unit, they are all included in the "management fee" subject.

Debit: management expenses and operating expenses.

Loan: cash or bank deposit

economic/business accounting

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.

Management expenses are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set up in the "management expenses" account according to the expense items. There is no balance after the balance of "management expenses" at the end of the period is carried forward to "profit of this year".