How to deal with the income of owners' public parts of property management companies?

Separate accounting. \x0d\ There are public welfare funds under accounts payable, divided by community. Such as accounts payable-public welfare fund (seaside community). When obtaining income, remember "Borrow: cash (or bank deposit) loan: accounts payable-public welfare fund (seaside community)". When the public welfare fund needs to be spent, such as for the activities of community residents in the New Year, then "debit: accounts payable-public welfare fund (seaside community) loan: bank deposit", and the credit balance of accounts payable-public welfare fund (seaside community) at the end of the year is surplus public welfare fund. \x0d\ Public * * income of residential areas refers to the income obtained by residential property service companies from operating public * * parts of residential areas. Common community public interests include: advertising interests in public areas such as car advertisements and outdoor advertisements; Parking space income in the public area of the community; Income from renting booths in community public areas; Operating income of public facilities such as venues, clubs and swimming pools; Part of communication operation management fee; Compensation for damage to public facilities in the community; Property management income, etc. \x0d\ Community public benefits are owned by all owners, and all owners vote to decide who will control them. At present, there are many entrusted property management, and the owners' committee can also be entrusted to manage the property, but the trustee needs to make a use plan in advance and publicize the accounts after use. \x0d "Property Law" and the newly promulgated "Property Management Measures" clearly stipulate that the operating income of the public part of the community belongs to all owners, and the public income can be used to supplement the housing maintenance fund, or to improve the community service and improve the public service capacity. If the owners have doubts about the public accounts, they can ask the relevant auditing departments to audit the revenue and expenditure accounts with the consent of all the owners.