Accounting treatment of property income

Property companies whose main business is property management should also follow this principle in accounting treatment. Management fee income is the main business income, and other income is listed as "other business income". Therefore, according to this principle, the related issues can be dealt with as follows:

1. Pass processing fee and other business income:

Borrow: cash

Loans: other business income

2. The correct way is to put all the deposits received in other payables:

Debit: bank deposit

Credit: other payables

3. Management income:

Debit: bank deposit

Loan: income from main business

4, operating income, overhaul income, entrance fee income, its essence is also property management, but one is "management fee income" and the other is "operating income", so it is also the main business income, and its accounting treatment should be consistent with "management fee income", so its accounting treatment is also:

Debit: bank deposit

Loan: income from main business

Note: For the accounting treatment of the above (1), the tax payment method is business tax. If your company is a "general taxpayer", the accounting treatment should be adjusted accordingly. Hope to attract attention.

(2) Admission fee income is actually related to operating income, so it also belongs to the main business income;

(3) "Inquiring which income is property income and which income is similar to admission fee" belongs to economic and business analysis, which belongs to specific circumstances and needs to be treated specifically. We can't split the main business into two just because of analysis.

The above opinions are handled by our unit for your reference.