How to do the accounts of the contracted property company?

Chapter II Financial subjects and vouchers of property management enterprises Financial accounting subjects of property management enterprises: Property management income This subject accounts for the main business income of property management. Main business income refers to the income from property management, maintenance and management services, including property management income, property management income and property repair income. Property management income refers to the income collected by enterprises for owning and using properties. Income from sexual services, services from public institutions, special services and property management refers to income from the owners' management committee or property rights of enterprises, income from the use of facilities to provide houses and buildings, income from renting houses, income from operating parking lots, swimming pools and various sports venues. The income from property repair refers to the income from the management committee of enterprise owners or property owners who use the entrusted house and repair facilities and equipment. Property management income should be recognized when providing labor services, receiving money or taking the right to receive money. 3. Property management fee income should be recorded at the actual price. The income realized this month should be debited to such subjects as "bank deposits" and "accounts receivable" and credited to this account; Carry forward the management fee of the owner in advance and debit the "accounts payable". Credit this account. At the end of the period, the balance of this account should be transferred to the "principal profit" account and carried forward to the balance of this account. 5. This course should be set according to income category. Basic accounting work is not important, but plays an important role in improving the level of accounting work. The company has established an accounting management office according to a series of laws and regulations promulgated by the Ministry of Finance: accounting requirements 1. According to the establishment of accounting books, the Company established accounting books for accounting in accordance with the national statistical system of Huamin * * *, providing comprehensive, true, accurate and complete accounting information. 2. Accounting content 2. 1 securities receipt and payment; 2.2 Receiving, sending, increasing or decreasing the use of property; 2.3 Payment and settlement of creditor's rights and debts; 2.4 Increase or decrease of capital funds; 2.5 Income, expenses and their calculation; 2.6 Financial calculation and processing; 2.7 Need to go through accounting procedures and handle accounting matters; 3. Basic accounting requirements 3. 1. Accounting should be based on the actual economic business and handled in accordance with regulations. Accounting indicators and parameters should be guaranteed, and the degree of mutual accounting should be changed in the early stage. 3.2 Accounting degree shall be explained and disclosed: Gregorian calendar month to1February 30th 3.3 principle: RMB functional currency 3.4 accounting system: implementation of accounting regulations and two systems * * Financial Policy Department shall, in accordance with "Construction and Financial Policy Department shall depreciate fixed assets in accordance with financial management regulations of property management enterprises: 5% residual value of total fixed assets shall be withdrawn in a straight line according to the plan; 3.6 Low-value consumables shall be amortized monthly as planned; 3.7 Inventory receiving and dispatching: firstly, make accounting according to the plan; 3.8 Accounting of this subject: According to the Accounting System for Real Estate Enterprises, the actual principal and indirect expenses are allocated and accounted according to the engineering quantity. 3.9 Implementing accounting principles: The accrual accounting principle stipulated in accounting is 3. 10. Accounting vouchers, accounting books and accounting statements must conform to the provisions of the national statistical system. Forge or alter accounting books by using false accounting vouchers for off-balance-sheet accounts. Report 3. 1 1 Setting accounting subjects according to the requirements of the national statistical system 3. 12 The accounting software, accounting books, accounting reports and other accounting materials used by the company for computerized accounting shall comply with the regulations of the computerized management office promulgated by the state. " Basic Standards for Accounting Software and other regulations do not use computerized property management. Before accounting, manually operate the 3. 13 table file according to family regulations. Computerized electrical data and corresponding backup data shall be properly kept in accordance with the regulations of the meter file management office. Written materials should be managed as files. 3. 14 Unified use of written records. 3. 15 original records: all kinds of original records (including self-made) should be strictly implemented in accordance with accounting regulations to ensure the seriousness and authenticity of original records. The original voucher must have contents: 1. 1 basic elements of the original voucher. Filling in the voucher period; Fill in the name of the voucher unit or fill in the name; Signature or seal of the agent; The name of the unit that accepts the certificate; The content, quantity and unit price of economic business are 1.2, and the original voucher must be stamped with the official seal of the unit; External original vouchers must be stamped with the official seal of the company 1.3. The self-made original voucher must be signed or sealed by the leader of the handling unit or the member designated by the leader of the unit 1.4. The purchase of original physical documents must be proved by acceptance 1.5. The original voucher for payment must be proved by the payee's receipt, and the bank remittance voucher can only be used instead of 1.6. In addition to filling in the return invoice, you must also return the return acceptance form. Refunds must be returned to invoices with receipts or remittance bank vouchers instead of receipts 1.7 Employee tolerance loan vouchers must be accompanied by accounting vouchers. The loan shall be based on the receipt or the original loan receipt 1.8, and the economic business approval document approved by the relevant departments at the level shall be used as Appendix 2 of the bookkeeping voucher. Accounting vouchers must have the following contents: 2. 1 Basic elements of accounting vouchers: voucher filling period; Voucher number; Economic business summary; Accounting subjects; Amount; The number of attached original vouchers; Signature or seal of voucher preparer, auditor, bookkeeper and accounting institution (accountant in charge) 2.2 Fill in accounting vouchers, accounting vouchers should be numbered consecutively, and accounting vouchers printed by computer should be stamped with the seal or signature of voucher preparer, auditor, bookkeeper and financial officer in charge. 3. Requirements for keeping the handwriting of accounting vouchers 3. 1. The handwriting of accounting vouchers must be clear and neat. 3.2 Accounting vouchers shall be delivered and the backlog shall be guaranteed. 3.3 After registration, accounting vouchers shall be bound and kept in the order of class number. 3.4 If the original voucher needs to be borrowed by the company, a copy shall be provided. 3.5 If the original vouchers are lost, the corresponding vouchers shall be obtained as required and the examination and approval procedures shall be handled. Accounting books should be set up according to the provisions of the family statistics system, including general ledger and subsidiary ledger. Accounting books and accounting vouchers for bookkeeping of its auxiliary accounting books are purchased at the designated point of the Municipal Finance Bureau. 2. Accounting account book has been enabled. The cover of the accounting books should indicate the company name, and the name of the accounting books should be filled in the "activation table" on the title page of the accounting books. Indicate the activation period, the start and end pages of the account book, the accounting institution in charge of the bookkeeper, the name of the accountant in charge, etc. And affix the company's official seal and seal for bookkeeping or the financial personnel are responsible for the adjustment. 3. The bookkeeper should register the account books according to the audit miscalculation voucher and strictly follow the plan. 4. If the account book records are incorrect, it is allowed to alter, dig or cross out the account book records. Drugs and other means to eliminate handwriting are more allowed to be copied. It should be crossed and corrected according to the situation. 5. Accounting books record the ending figures with physical inventories, monetary funds, securities and the company or other companies to ensure that the accounts are consistent and the accounts are consistent. 6. Close the account. All economic transactions in this period are registered and accounted for. According to the regulations, the total balance of this period or the amount issued in this period will be settled or settled, and the balance will be carried forward or transferred to a new account to prepare financial reports. Financial reports must be prepared regularly in accordance with the provisions of the national statistical system, including main tables, schedules, notes and financial analysis. 2. Financial statements should be based on complete registration. Check whether there are any calculation errors in the accounting books, and ensure that the relevant data are true, accurate, complete and clearly explained. 3. All corresponding figures between accounting statements and between accounting statements should be interrelated. 4. Financial analysis: quarterly analysis should include all financial indicators and important accounting items. 5. The accounting statements should be signed or sealed by the company manager, finance department and competent leader (the final statements are mainly responsible for finance and must be signed) and sent to all relevant units (first-level competent companies, tax bureaus and banks). Chapter II Knowledge and skills that property management companies should master in accounting, and the important contents of financial accounting for property management companies reflect the supervision of production and operation process, labor consumption, material consumption, capital occupation and its economic benefits of accounting units within the enterprise. Financial accounting is based on the application of original vouchers, and the accounting vouchers are filled in the accounting books. Keep a continuous, systematic and comprehensive record of the monetary calculation scale. Calculate the economic process of each accounting item. () Main functions: (1) Assess and evaluate the operation and management of enterprises and internal accounting units, and provide systematic and complete information. (2) Through financial accounting procedures, the production and operation process and labor consumption of enterprises and internal accounting units. (2) Accounting (1) The accounting period is from 26th of each month to 25th of this month, and the accounting period is from 26th of February to 25th of this month. (2) The accounting units for RMB accounting, foreign currency calculation and economic business shall be converted into RMB accounting, and the conversion rate of foreign currency amount shall be specified, and the exchange rate shall be adjusted at the beginning of the exchange gain and loss season. Debit-credit double-entry bookkeeping method (IV) Accounting Accounting The Finance Department formulates the accounting system for collective enterprises, which mainly sets up the general ledger, bank cash bookkeeping of all kinds of creditor's rights and debts, secondary account subsidiary ledger, etc. in combination with the actual situation of the company. (5) The accounting basis of the original vouchers requires that the procedures of the original vouchers are complete, complete, complete, true in content, accurate and clear in figures and complete in seals. Write a certificate that meets the requirements and report it in white. (3) Accounting vouchers and accounting books (1) Accounting vouchers, accounting books, statements and other accounting records of the company must be registered according to the actual economic business. Complete procedures, true, accurate and complete contents. And improve and abide by the provisions of the accounting system. (2) Financial planners must carefully review all kinds of original vouchers to prevent forgery, alteration and false reporting of fraudulent payments. , and should refuse to accept and report the contents to the competent leader. Vouchers with wrong numbers should be filled in on the back or the original vouchers should be cut out. After approval, you can fill in the accounting voucher. (3) Receipt voucher and payment voucher must be filled out clearly according to the contents of dispatch and signed by employees. The energy efficiency transfer certificate should be filled in by the management plan and the accounting should be improved. Accounting vouchers must be audited and signed by the designated auditor. (4) The Company and its subordinate supervisors shall cut the original voucher bookkeeping book, and be responsible for the registration and custody of the designated special book. The storage limit of accounting vouchers shall be handled according to the level regulations. (5) Important blank voucher checkbook, cash receipt and delivery note are not used. Fixed bills should be kept by designated personnel and can be collected by recipients. In the first month of each month, the supervisor will inspect and verify the customs declaration department. (6) The projects undertaken by the Engineering Department and the General Department must be settled according to the procedures. (4) Responsibilities of the Finance Office The Finance Office is responsible for the financial management and economic accounting of the whole company. Its main responsibilities are: (1) to implement the family-level customs financial management guidelines, organize policy planning to formulate financial management and accounting systems, and be responsible for supervising and inspecting the implementation. (2) The financial management office implements unified leadership and management departments to check the internal profits and losses of the company. (3) Responsible for preparing the annual, quarterly and monthly balance sheets of the company. The balance sheet should be accompanied by financial statements. (4) Be responsible for the company's fund balance, and master and supervise the rational use of funds. (five) to be responsible for supervising the use of funds and checking the investment efficiency of the use of funds. (VI) Participating in the feasibility study of the company's investment projects. (7) It is to register and manage the company's fixed assets; (8) It is responsible for the examination and approval of specially controlled items; (9) It is responsible for the company's various taxes and payments; (10) The company's leaders make temporary arrangements; (5) The accounting duties (1) are carefully examined, recorded and settled according to the provisions of the family planning system, with complete procedures, true contents, accurate figures and clear accounts (. Companies create benefits. (3) According to the company's situation, the leaders of departments and regions can establish account books, so that the leaders of all departments and regions of the company can master the profit and loss situation and improve the management. (4) Prepare accounting statements and provide relevant data to leaders. (5) Keep accounting vouchers, account books, statements and other files. (6) Strictly abide by the accounting system and financial discipline. Refuse to pay if it meets the requirements (7) Be responsible for making monthly accounts with all departments and districts, which are consistent with the accounts of all departments and districts of the company (8) Be responsible for preparing all kinds of accounting statements (9) Pay all kinds of taxes and fees according to family tax regulations (6) Accept post responsibilities (1) Learn, publicize and strictly abide by family financial policies, cash management regulations and bank settlement system (2) Be responsible for handling cash receipts and payments. Responsible for registering bank deposits, cash bookkeeping, monthly final accounts and bank audit (4) Responsible for keeping cash on hand, all kinds of securities, settlement vouchers, blank checks and receipt seals (5) Carefully reviewing the reimbursement of each payment fee to prevent the return of white checks (6) The checks issued by various departments stipulate that the second check will be reimbursed within three to five days, otherwise the second check will be rejected (7) Borrowing travel expenses and borrowing reserve funds for bookkeeping. Reimbursement of travel expenses within three to seven days (7) Financial accounting specially reminds all property management companies to establish a set of financial accounting system and its accounting method suitable for their own situation according to their own business scale, operating characteristics and internal operation mechanism. According to the financial accounting units and departments to establish accounts, accurate assessment and evaluation of the operating conditions of the accounting units and departments, so that separate records, separate accounting, complete procedures, true content, accurate figures, clear accounts. It is required to use RMB as the accounting unit, and foreign currency receipts and payments should be converted into RMB for accounting, and the foreign currency exchange rate should be indicated. It is advisable to adopt double entry bookkeeping by debit and credit. It should be clear that the operating funds collected by various departments (management offices) of the company include management fees, service fees, handling fees, project funds, sales revenue, operating expenses, etc. The company's financial accounting is fixed, and the monthly accounting cycle is generally stipulated: monthly accounting statements are reported within the end of the month 10, quarterly accounting statements are reported within the end of the quarter 15, and accounting statements are reported within 20 days. Attention should be paid to the standardization of accounting, accounting vouchers and accounting statements should be registered according to the actual economic business, and payment vouchers must be clearly filled in according to the contents of payment items before transfer vouchers can take effect. Accounting procedures should be filled in by management accountants, and accounting vouchers must be signed by designated auditors before they can be recorded. Financial planners should carefully examine all kinds of original documents. For forged or altered vouchers or falsely claiming money, banks should refuse to accept them, and report to the leaders that the original vouchers have been clearly audited, the procedures are complete and the figures are wrong before accounting and settlement. Cheque books, cash receipts, delivery notes and fixed bills that have not used important blank vouchers should be kept by special personnel and collected and processed, and the accounting system should be checked by the supervisor every time they are used up or every month. The company's financial statements should be filed regularly and properly kept for inspection, and the account books should be wiped, supplemented, altered or eliminated with drugs. Second, the financial analysis, economic analysis and analysis skills of property management companies () Financial analysis gives a general definition of the financial accounting tools of enterprises. According to the principle, to evaluate the financial situation of an enterprise, financial analysis is like the financial balance of production and operation funds of an enterprise or its subordinate units; The purpose of financial analysis is to sum up experience, expose contradictions, tap potential and improve efficiency. The financial analysis of property management companies mainly analyzes the economic benefits of property management, housing facilities maintenance, comprehensive services and other businesses, compares economic processes and their results by using statistics, accounting, planning and other related data, finds problems by using analysis and takes measures to tap internal potential and improve management level. (2) Economic analysis Economic analysis, the internal economic analysis of property management companies is limited to independent economic accounting units. Internal economic analysis involves every link in the whole process of property management, service and management. Sexually speaking, the main content of the economic analysis of a property management company (1) is to predict and determine any task or project. This implementation process will be compared with the internal institutions, tasks or projects, this project and the new situation discovered in the early stage, thus affecting the change and development trend of this main factor. (2) Whether the occupation of the army meets the task standards, the change of salary structure, the rise and fall of average salary and technical level, and the balance between posts. Work utilization level, low efficiency, etc. , subjective and objective analysis, find out how to use people and save or charge for quota management. (3) The main links of material management should be analyzed, such as material procurement, transportation, storage and use. Whether the quality of main materials meets the requirements, the influence of quantity difference, especially the loss caused by substitution saving, material use and management, should be carefully analyzed and studied. (4) The elevators and pipes attached to the house should be analyzed. Equipment selection, utilization rate, utilization rate, energy consumption rate, maintenance and completion rate. Have been analyzed. The efficiency of machine-team quota and machine-team cost are analyzed. This paper focuses on improving equipment efficiency, prolonging service life, reducing energy consumption efficiency, and managing the loss and waste of construction. (5) Analyze the tasks undertaken by various management expenses, such as the change of organizational staffing, the increase or decrease of non-production personnel, the savings and waste of each branch, etc. (6) Rent analysis. The source of property management service fee income and property management funds mainly depends on rent. To grasp the amount of monthly (quarterly) rent and property management service fee reaching the collection rate level, we should analyze the impact of rent, study the property income, and recover the specific measures for arrears of rent and property management service fee. Important Economic Analysis of Property Management Company (7) Analysis of Improper Use of Housing Repair Fee and Its Economic Benefits; Focus on the overall level of housing repair investment, the proportion of class repair investment, the investment standard of the project and the utilization efficiency of repair investment, tap the potential, and try every means to increase production and save, so as to realize less investment and more benefit from material consumption. (8) Analysis of business investment. (9) Compare the budget with the final accounts, find out the quantitative differences between the budget and the actual labor consumption, materials, machinery shifts, and the amount ratio, and find out the overestimation, omission, and reasonable charging phenomenon in the original inspection. (3) Financial analysis shall be conducted according to similar standards. Analysis scope, time, purpose and several categories used (1), including scope, financial analysis of property management companies, comprehensive analysis of scope and departmental thematic analysis. ① Comprehensive analysis of the overall financial situation of the company; (2) Analyze the accounting unit and accounting content of the company; (3) thematic analysis of an accounting project or a specific problem (2) financial analysis of cross-class property management companies can be divided into three categories: regular analysis and temporary analysis. (1) Analyze periodically, quarterly and monthly, or at the end of the project contract period; (2) Analysis refers to the financial management of property management companies; (3) Pre-analysis refers to arranging financial analysis for management evaluation of project management enterprises. Regular analysis belongs to daily financial management. The content analyzer should establish a complete set of standardized standards. The content and uniformity of the front analysis room should be determined according to the analysis purpose and requirements. (3) The financial analysis of the property management company is the same as the summary analysis according to the analysis purpose, and the control analysis is the forecast analysis. At the end of financial period, quarter, month or project operation period, contract period, etc. Its main function is to sum up experience, assess and evaluate the project operation process, contract period, etc. Its main function is to control the economic process, reveal contradictions and take measures. It mainly plays a role in the expected economic benefits of the project before the project operation starts or before the contract conditions are signed. The expected operation of the enterprise and a business decision of the company have the expected effect, and they are speculated and analyzed in advance. (4) According to the number of financial analysis posts used, the number of financial analysis types used in property management is the same. (1) comparative analysis reveals the financial contradictions of property management companies through the comparison of two or two figures. (2) The actual completion index is compared with average index, the actual completion index is compared with the historical index, and so on. The comparison of factors and influence degree is based on using the variable values of economic calculation formula one by one (generally replacing the planned index values with actual values) to determine the influence degree of each factor, and then find the main factors and reveal the main contradictions and contradictions. ③ Average analysis and balance analysis Average analysis reflects the average level of economic phenomena with average numbers, and explores general laws. Financial analysis adopts average numbers, simple arithmetic average numbers, weighted arithmetic average numbers and sequence average numbers, average speed and exponential average isomorphic average balance analysis: according to the principle of balance and coordination, it makes a comparative analysis of the vertical relations such as income and expenditure relations, loan relations and production and sales relations of enterprises; ④ Economic number model analysis refers to the application of modern economic number tools, such as linear programming, China network planning, national planning, regression, etc. The complexity of modern economic process is analyzed by using computer to process large-scale data, which shows that any economic process is influenced by autotrophs. The data processing of traditional simple data calculator has been far adapted to the development of applied digital and computer technology, and economic analysis is introduced to establish economic digital model.