Common accounting subjects and accounting entries of property companies

Commonly used property accounting entries are

I. Common accounting subjects:

(1) accounts received in advance

1. This account is used to calculate the money received in advance by the enterprise from the relevant units and individuals according to the contract, such as the public service fees such as sanitation and cleaning, public facilities maintenance, security and greening provided by the enterprise for the property owners and users.

2 enterprises to the relevant units and individuals in advance of the money, debit "bank deposits" subjects, credited to the subject; When the income is realized, the account shall be debited, and the accounts of "non-operating income" and "other business income" shall be credited. The money paid by the relevant units and individuals shall be debited to the subjects such as "bank deposit" and credited to this subject; Return the overpaid amount and make the opposite accounting entry.

Companies with few accounts received in advance can also directly credit the accounts receivable account without this account.

3 this course should be set according to the relevant units and individuals.

4. The credit balance at the end of this course reflects the advance payment of the relevant units and individuals by the enterprise; If it is the final debit balance, it reflects the amount that the relevant units and individuals should pay.

(2) Raising funds

1. This account accounts for the amount that the enterprise should pay to the relevant units for collecting and paying related expenses, such as utilities, gas, cable TV and telephone charges.

The rent charged by the enterprise on behalf of the property owner is also accounted for in this account.

2 enterprises receive all kinds of money, debit "bank deposits" and other subjects, credited to the subject; When collecting money from the relevant units, debit this account and credit "bank deposit" and other subjects. Collect agency fees and other service income, debit the subject and credit the "non-operating income" subject.

3 this course should be set up according to the types of collection and payment.

4. The credit balance of this account reflects the unpaid collection funds of the enterprise.

(III) Other payables

1. This account accounts for the funds payable and temporarily received by enterprises from other units or individuals, such as the security deposit for the expenses such as damage, repair and safety that may occur due to decoration when the property owner or user is ready to decorate after moving in.

2 all kinds of payables and temporary receipts should be debited to "bank deposits" and credited to this account; When paying, debit this account and credit "bank deposit" and other subjects.

3. This course should be set according to the categories of creditors or payables and temporary receipts.

4. The ending balance of this course reflects other payables that have not been paid by the enterprise.

(4) escrow funds

1. This course accounts for the * * * part of the house and the * * * facilities and equipment maintenance fund entrusted by the enterprise.

2 enterprises received escrow funds, debit "bank deposits-escrow funds deposits" subjects, credited to the subject.

When the enterprise receives the notice of interest payment from the bank, it shall debit the account of "bank deposit-escrow fund deposit" and credit this account.

1. This account accounts for the amount that the enterprise should pay to the relevant units for collecting and paying related expenses, such as utilities, gas, cable TV and telephone charges.

2. The income obtained by an enterprise shall be recognized according to the following principles:

The enterprise shall confirm the realization of operating income when the labor service has been provided, the price has been received or the voucher for collecting the price has been obtained.

The income from property overhaul shall be recognized as the realization of operating income after it is approved by the owners' committee or signed by the property owner or user; If an enterprise signs a payment contract or agreement with the owners' committee or the property owner or user, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement.

3. The property management income obtained by enterprises from providing public services, public agency services and special services for property owners and users shall be debited to the subjects such as "bank deposits" and "accounts receivable" and credited to this subject.

Property management income obtained from the provision of houses, buildings and * * * facilities by the owners' committee of the enterprise or owners and property users shall be debited to such subjects as "bank deposits" and "accounts receivable" and credited to this subject.

The enterprise undertakes the overhaul project of * * * parts of the house and * * * facilities and equipment. After the completion of the project, with the consent of the owners' committee or the property owners and users, the project funds will be transferred, debited to the title of "escrow fund" and credited to the title.

4. This course should set up detailed accounts according to the types of operating income, such as "property management income", "property management income" and "property overhaul income", in which "property management income" can be accounted according to the actual management needs and the composition of property management income (such as source channels).

5. At the end of the period, the balance of undergraduate purpose should be transferred to the "profit of this year" subject, and there should be no balance in this subject after the carry-over.

(5) Operating costs

1. This course accounts for the operating costs of enterprise property management, property management and property overhaul.

Indirect expenses such as wages, bonuses, employee welfare expenses, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance fees, labor protection fees, security fees, greening maintenance fees, amortization of low-value consumables, etc. incurred in the operation of the property management unit of an enterprise are recorded in the subject of "management expenses" and are not accounted for in this account.

2. The direct costs incurred by enterprises in providing public services, public agency services and special services for property owners and users should be directly included in this account, debited to this account and credited to such subjects as "bank deposits", "inventory materials" and "accounts payable".

Lease fees and contract fees payable by enterprises to property owners and users should be directly credited to this account, debited to this account, and credited to "escrow fund" or "accounts payable" account.

At the end of the month, the enterprise shall timely carry forward the cost of completed property engineering, debit the subject and credit the subject of "property engineering".

3. The detailed accounting of undergraduate purpose should correspond to the detailed accounting of operating income.

4. At the end of the period, the balance of undergraduate program should be transferred to the subject of "profit this year". After carry-over, there should be no balance in this account.

(6) Property engineering

1. This course accounts for all expenses incurred by enterprises in undertaking real estate projects.

The expenses incurred in the management rooms and commercial rooms provided by the owners' committee of enterprise decoration or property users are also accounted for in this account.

2. The expenses incurred in the overhaul, renovation and reconstruction of buildings, facilities and equipment undertaken by the enterprise shall be debited to this account and credited to such subjects as "bank deposit" and "inventory materials". After the completion of the project, with the consent of the owners' committee or the property owner or user's visa, the project funds will be transferred, debited to the title of "escrow fund" and credited to "operating income-property overhaul income".

"theme; Carry forward the cost of completed property engineering, debit the "operating cost" subject and credit this subject.

The expenses incurred in the renovation and transformation of management houses and commercial houses provided by the owners' committee or property users of enterprises shall be debited to the subject, credited to related subjects such as "bank deposits" and "inventory materials", and the carried-over expenses of project completion shall be debited to the subject of "deferred assets" and credited to the subject.

3 this course should be set up according to the project ledger.

4. The debit balance at the end of this course reflects the actual cost of construction in progress.

5. Enterprises can add corresponding subjects according to actual business needs.

(7) Operating income

1. This account accounts for the income obtained by enterprises in providing maintenance, management and services for property owners and users in property management (main business) activities, including property management income, property management income and property overhaul income.

Property management income refers to the public service fee income, public institution service fee income and special service income collected by enterprises from property owners and users.

Property operating income refers to the income from houses, buildings and facilities provided by the owners' committee or property owners and users, such as the income from renting houses and operating facilities such as parking lots, swimming pools and various stadiums.

Property overhaul income refers to the income obtained by the enterprise from overhauling the * * * parts and facilities of the house entrusted by the owners' committee or property owners and users.

2. The income obtained by an enterprise shall be recognized according to the following principles:

The enterprise shall confirm the realization of operating income when the labor service has been provided, the price has been received or the voucher for collecting the price has been obtained.

The income from property overhaul shall be recognized as the realization of operating income after it is approved by the owners' committee or signed by the property owner or user; If an enterprise signs a payment contract or agreement with the owners' committee or the property owner or user, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement.

3. The property management income obtained by enterprises from providing public services, public agency services and special services for property owners and users shall be debited to the subjects such as "bank deposits" and "accounts receivable" and credited to this subject.

Property management income obtained from the provision of houses, buildings and * * * facilities by the owners' committee of the enterprise or owners and property users shall be debited to such subjects as "bank deposits" and "accounts receivable" and credited to this subject.

Enterprises to undertake housing parts, facilities and equipment overhaul project, the project is completed, the project funds by the owners' committee or property owners, users visa approval after the transfer, debit "escrow fund" subjects, credited to the subject.

4. This course should be set according to the types of operating income such as "property management income", "property management income" and "property overhaul income", in which "property management income" can be accounted for in detail according to the actual management needs and the composition of property management income (such as source channels).

5. At the end of the period, the balance of undergraduate purpose should be transferred to the "profit of this year" subject, and there should be no balance in this subject after the carry-over.