I just took over the finance of a property management company and didn't know how to set up accounts at first.

I just took over the finance of a property management company and didn't know how to set up accounts at first. . . How to establish accounts for service enterprises

The service industry, also known as the tertiary industry, generally refers to those enterprises that provide labor services to the outside world. Because it provides a service rather than a product, we call it a service-oriented enterprise. Including transportation, construction and installation, finance and insurance, post and telecommunications, culture and sports, entertainment, tourism services, warehousing and leasing, agency, advertising and so on. Although there are many service items in the service industry, the cost accounting is relatively simple, so the account book setting is relatively simple.

I. Cash book and deposit journal

The establishment of cash books and deposit journals is the same as that of industrial and commercial enterprises, and the use and registration methods are exactly the same.

Second, the general classification of books.

Compared with industrial enterprises and commodity circulation enterprises, service enterprises need to set fewer general ledgers. However, "cash, bank deposits, short-term investments, accounts receivable, other receivables, inventories, prepaid expenses, long-term investments, fixed assets, accumulated depreciation, intangible assets, start-up expenses, long-term prepaid expenses, short-term loans, accounts payable, other payables, wages payable, welfare payable, taxes payable, other payables, profits payable and paid-in capital (share capital)" should also be set up.

Third, the subsidiary ledger

The setting of subsidiary ledger is also based on the management needs and practicality of service enterprises. It is basically the same as the first two cases, but different from the above is that a subsidiary ledger of operating expenses is set up.

As long as the enterprise has established these three types of account books, the basic work of establishing account books will be completed. Another problem is to carry out daily accounting treatment and register accounting books in accordance with regulations.

I just took over as treasurer. This is our company. Not long after its establishment. I don't know how to do the accounts. It's really messy. You are responsible for bookkeeping and fund management. The boss really believes you. At least the accountant should keep accounts and the cashier should take care of the money.

I just took over as a cashier in my husband's company. I don't know how to do it. Is there a cashier who can learn financial software? After I figured it out, I'll take care of the money and nothing.

I want to know how to design the financial accounts of property management companies. Thank you in advance, analysis of the reasons for the difficulty in charging property services.

1, the owner has misunderstood.

Article 42 of the Property Management Regulations stipulates that the owner shall pay the property service fee in accordance with the property service contract. At present, the owners have some misunderstandings about the service and management scope of the property management company. When the responsibilities of other industries and departments are imposed on property companies, they always refuse to pay property fees for various reasons, such as poor heating, lost bicycles in residential areas, broken voice control lights and broken corridor walls. In fact, the heating is not good, so the owner should contact the heating company. Heating is a commodity, and the sales unit of this commodity is a heating company. Security incidents in residential areas depend on how it is stipulated in the property management service contract signed by the property company and the owners' committee, and whether it belongs to the charging service project of the property company. If it is free, the property management company is not responsible for the loss of bicycles. If the sound control light in the corridor has been recorded in the cost when the property management company does the cost accounting, the property management company is responsible for replacing the broken light bulb, otherwise it will be borne by the owner. There is no expense for scraping the corridor in the property fee. The corridor belongs to all owners and should be borne by the owners.

2. The collective concept of the owners is relatively poor.

Many owners don't realize that paying property fees is not only to safeguard their own interests, but also to safeguard the collective interests of the whole community. The fact now is that if someone doesn't pay the property fee, someone will follow suit immediately and don't pay the property fee. It is the owners who really suffer from this development.

At present, some property management projects are still in the mode of "who develops and who manages". Developers directly set up and lead property companies, and once they are determined, they can become permanent. In today's imperfect laws and regulations, if developers lack self-discipline or have difficulties in their own operations, they will often harm the interests of owners. For example, developers often default, misappropriate or fail to pay maintenance funds according to regulations. Although the owners' committee is the owner of the community, the proportion of projects that set up the owners' committee in the sense of "substance" is still quite small. Even if the owners' committee is established, this loose mass autonomous organization cannot effectively exercise its autonomy.

3. The property management is not standardized, and the quality and price are inconsistent.

At present, the theory and practice of property management are developing rapidly, but the legislation is relatively backward, which makes some new situations impossible to follow. Due to irregular management, some existing standards and norms are also ineffective. Especially in terms of fees, there are great differences among communities in Shenyang, which can be roughly divided into three grades: high, medium and low. The charges of high-grade property management companies are determined by the property management company and the owners in the form of contracts. The standard of mid-range property management fee is formulated by * * *, which is generally 0.5- 1.0 yuan per square meter per month. Low-grade property management company is a simple service charge, with a marked price of * * *, generally 9- 12 yuan per household per month. In the actual operation process, in order to make a profit, property companies often discount their services greatly, which is far from their promises. Owners' expectations of the property are higher than the reality, which leads to psychological price imbalance, long-term boredom and struggle in the form of not paying fees.

4. The owner's dissatisfaction with the developer is imposed on the property management company.

(1) Have opinions on the building quality of the developer. Building quality has become the focus of social attention. Some building quality problems directly lead to the congenital deficiency of property management and the failure of property services. For example, the security monitoring system can not be put into use because of the engineering quality, the green space planned in the early stage can not meet the standard, and the parking lot can not be used normally.

(2) There are opinions on the developer's promise that it cannot be fulfilled. In order to cater to consumers and speed up the sales of real estate, developers often exaggerate publicity and make unrealistic commitments to property management. After the owner moved in, he found that the realization was far from the promise, and the property management company could not fulfill the promise.

5. There is no necessary legal basis to recover the arrears.

The nature of a property management company is a service industry. As long as the owners are slightly dissatisfied with the property company, they will threaten not to pay. Although there is a contract between the property company and the owner, the property company is an enterprise and the enterprise has no law enforcement power. If the owner wants to perform the contract, he must go through legal channels. However, it will be a huge project if the property management company passes laws in every detail. Owners don't pay fees, and property companies can't make ends meet, which is the direct reason for the chaos in the property management market. Because the property management company can't make ends meet, many people are unwilling to choose this job, so the professional quality of the staff of the property management company is not very high, and the property management market will fall into a vicious circle.

Second, the only way to solve the problem of property fees

In my opinion, the problem of difficult property charges is not something that property companies can solve. It must rely on the power of * * *, let * * intervene, formulate laws and regulations, and change the rules of the game. Pay the property management fee first, then enjoy the service, so that now the property company is chasing the owner for money, and the owner takes the initiative to pay the property company, which is binding on both the property company and the owner. Because, after all, the property company faces hundreds of owners, and the owners face only one property company. In this way, the property company will not take excessive actions because the owners are in a passive state without paying the fees, and the owners can also enjoy quality services on a regular basis.

1. Get involved in property management in advance. The congenital deficiency of property projects will inevitably lead to the confusion of property management and the difficulty of charging. At present, * * should introduce the early intervention system of property management as soon as possible. In the early stage of real estate development, entrust the property to the successful property management company and let it participate in the whole process of property design scheme optimization, construction scheme demonstration, installation supervision and construction quality supervision, so as to lay a good foundation for future property management. The property management company involved in advance is selected by the developer, and the management fee is also paid by the developer. Although the developer paid a certain fee and increased the development cost, it effectively solved two problems that people are most concerned about when buying a house: one is the quality of the house, and the other is the property management. After the establishment of the owners' committee, the owners' committee will decide to renew or dismiss the property management company originally hired by the developer. In this way, the property management company not only has certain interests, but also has certain responsibilities and risks of being dismissed, so the property management company has the motivation to develop.

2. The service quality of property management is closely related to the fees and benefits of property management. As the saying goes, every owner expects and has the right to get higher returns and satisfactory services while paying management fees, and every property management company that makes efforts and enthusiasm in the process of property management services will also get due returns from sweat and smile. Therefore, as owners and residents, it is reasonable to ask property management companies to provide the same service quality and price. The Regulations of Shenyang Municipality on Residential Property Management has made it clear that property management enterprises should follow the principles of reasonableness, openness and adaptability to service level. In other words, we must follow the principle of matching the quality and price of property management, so as to stand firm and walk steadily in the increasingly fierce property management competition market. Property management companies should strictly stand on the position of all owners, provide quality services for the majority of owners and tenants, constantly improve service awareness, correct the service attitude of employees, and firmly establish the purpose and concept of "owners first, service first" in order to gain an advantage and be invincible in the fierce competition in the property management market.

Property management service charge is a sensitive issue, which is directly related to the interests of owners, tenants, owners' congress and owners' committee, developers and property management companies. Property management companies should strengthen management, establish a restraint mechanism, standardize their own behavior, and make the fees consistent with the services provided. It is necessary to strengthen the internal and external supervision of fees, strengthen financial audit and cost accounting, and standardize the behavior of fees. Publicize service items, service standards and charging standards, regularly announce revenue and expenditure, and accept questions and supervision from owners, tenants, owners' congress and owners' committee.

3. Property management enterprises should strengthen their ability to continuously improve service quality, clarify job responsibilities, standardize property management service behavior, establish and implement a quality responsibility system combining responsibility with rights, and implement effective supervision and assessment. Property management is difficult and full of contradictions. In the face of these property management companies, we must not ignore the service quality of property management. While ensuring good service, property management enterprises should actively expand other paid services in the property management area under their jurisdiction, carry out diversified business projects, and strive to increase income and reduce their own burden. Balance revenue and expenditure, and maintain the normal execution of enterprises.

4, the establishment of property management company accounting system, let the owners rest assured. We can learn from the method of extracting fixed commission implemented by foreign property management enterprises, that is, using a public account to manage the income and expenditure of property management fees. The property management enterprise may, according to the contract, draw a certain percentage from the property management fee every month. Whether the account funds are surplus or deficit is not directly related to the property management company, and the creditor's rights and debts belong to all owners. With the implementation of the public account system, owners will not only know the situation of various expenses, but also will not doubt that management enterprises deduct management fees. With the implementation of public accounts, owners' committees are no longer just a form, they can really exercise their rights and obligations to participate in management, and fully reflect the status of owners as masters. In this way, all revenues and expenditures of public accounts are approved by the owners' committee. If the tenants do not pay the management fee, all the owners will be affected, not the property management company, so as to avoid the occurrence of arrears, effectively improve the collection rate of property management fees, and solve the problem that the property management company is difficult to collect fees.

5. Owners should establish a correct new concept of property management. We should have a correct understanding, understanding and respect. We should not regard the property management company as a replica of the housing management office under the traditional planned economy, but as a main body of the property management market that operates independently, is responsible for its own profits and losses, and survives and develops by providing property management services and charging property management service fees. Secondly, it is necessary to establish a new concept of property management, that is, fees and services, payment and consumption, to be coordinated. As a toll collector, a property management company should provide corresponding property management services, not charging more but not providing services, or charging only without providing services; Owners can't ask the property management company to charge less for more services, and charge less for high-quality services. At the same time, as consumers of property management services, owners can enjoy property management services only by paying their own obligations: how much to pay and how much to enjoy; Only by paying the property management service fee can you enjoy the property management service; You can't think that you can enjoy all the property management services by paying a part of the fee, or you should enjoy high-quality property management services. Third, all participants in property management activities should have a new concept of property management and understand their roles. For * * * departments, it should be understood that * * * departments are only managers and service providers of the property management market, not market participants and owners; For property management companies, it is necessary to understand that property management companies are the main body of competition, the main body of supply and the object of employment, rather than the makers, occupiers and controllers of the property management market; For the owners, tenants, owners' assembly and owners' committee, it is necessary to know that they are the demand subject and the hiring subject of the property management market, and to correctly exercise their rights and fulfill their legal obligations. Actively play the role of autonomy and self-discipline, and assist property management companies to do a good job in management. Fourth, all participants in property management activities should have a new concept of property management, that is, exercising their rights and fulfilling their obligations according to law. * * * When looking at and managing the property management market, all departments should use the vision and attitude of the rule of law, take legal provisions as the guidelines for action everywhere, and take legal provisions as the standards and norms for developing and managing the property management market, instead of the previous concept of "rule by man".

With the promulgation of Shenyang Residential Property Management Regulations, it is of great significance to further clarify the payment of property service fees that have not been sold or handed over to buyers. At the same time, solving the problem of property charges is conducive to the normal development of property management; Conducive to improving the living environment of urban residents; It is conducive to improving the civilization of the city and promoting the healthy development of property management.

I just took over the account of a small company. What about the balance sheet? I don't know which subject you are missing. You said that the cash imbalance in April was treated as a loss. What's unfair about that?

To put it simply, take the final number of the March table, make the initial number of the April table, and then fill in all the figures of the subjects that happened in April to get the final number. But when you fill it out, remember that borrowing is equal. In other words, if your borrower fills in one, the lender must also fill in one. This is the method of trial balance.

If some subjects can't be accounted for because of lack of original evidence such as vouchers, and the statements are uneven, write a reason report, which will be stamped and signed by the boss, and then all of them will be done in non-operating expenses. Small companies generally have no big problems.

Excuse me, heroes: I just took over the account of a company, and I don't know how to deal with the problems left over. I'm sure there is this income and expenditure. If necessary, ask the leader to write a certificate and record it according to the leader's certificate.

What should we pay attention to when our company takes over the property management company? ! Personally, I think the accounts of the property are relatively easy to calculate, because the property company generally does not involve production and sales (in the traditional sense), so the accounts are much simpler unless the property company does other investment projects.

Taking over a property company should pay attention to the projects managed by the property company, especially the intact facilities and some original materials. This is a bottomless pit. Many property companies lose money or give up projects here, which should be taken seriously.

I just took over the finance of a company, and there is a huge difference between the book receivable and the actual receivable. Which company is not worthy, ask the finance department of the other company to send you the details or you can send it to him for reconciliation, and then find out the cause of the problem.

I just took over the finance of a new company. The business license address of the company has been changed, but the tax address has not been changed after the deadline. What should I do? Please bring the original and photocopy of the changed business license, the original and photocopy of the original tax registration certificate, the new address real estate license or the house lease contract, and then fill in the tax change registration form with the official seal at the competent tax authority, and then go to the competent tax authority to register the tax change and get the original and photocopy of the changed tax registration.

Property company financial loan: operating expenses/management expenses loan: cash or bank.