Job Recruitment Website - Property management - What should property company accountants pay attention to?
What should property company accountants pay attention to?
The accounting of property companies is roughly the same as that of small enterprises, with the emphasis on handling collection and advance payment. \x0d\ For example, the electricity fee may be charged to the owner first and then paid to the electric power bureau, or it may be charged to the owner first. Two cases are handled differently (one is debt and the other is creditor's right): \x0d\ collect the owner's money first, and then pay it to the power bureau \x0d\ borrow: cash on hand, etc. \x0d\ Debit: other payables-electricity fee collection \x0d\ payment time \x0d\ Debit: management fee-electricity fee (for personal use) \x0d. Loan: bank deposit \x0d\ paid first and then charged to the owner \x0d\ Borrow: management fee-electricity fee (for personal use) \x0d\ other receivables-prepaid electricity fee \x0d\ Loan: bank deposit \x0d\ write off other receivables when collecting money \x0d\ Borrow: cash on hand \x0d\ property collected by the property management company. Included in the management expenses of the management department.
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