Which accounting subject is included in the company's property management fee?

1. The property management fee charged by the property management company shall be recorded as the main business income. Accounting entries:

Borrow: bank deposit (or cash on hand)

Loan: income from main business

2. The property fees paid by enterprises (or individual industrial and commercial households) shall be recorded as the property fees of office buildings and shall be recorded as the period fees; The property cost of the production workshop should be included in the manufacturing cost. Accounting entries:

Borrow: management expenses (or sales expenses, manufacturing expenses and other subjects)-property expenses.

Loan: bank deposit (or cash on hand)

Extended data:

The subject of "main business income" is used to calculate the income generated by enterprises in their daily activities such as selling goods and providing services. Under the subject of "main business income", a subsidiary ledger should be set up according to the main business category for detailed accounting. This account should have no balance.

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific projects include: the management of enterprises by the board of directors and the administrative department of enterprises.

Or company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, managers' salaries, welfare expenses, etc. that should be borne by the enterprise in a unified way.

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