Accounting cost of property

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Q&A Summary of Accounting Entries of Property Management Company 1. Our company is a property management company, and the ordinary value-added tax charged for water and electricity is invoiced. How to make accounting entries, do I need to transfer out the cost?

Answer: Borrow: Cash loan: other payables-utilities, which do not need to be transferred to costs, only income expenses can be transferred to costs. 2. Belonging to a property management company, a service industry invoice was issued this month. How to write accounting entries?

Answer: Debit when invoicing: cash/bank deposits/loans receivable: debit when paying taxes on main business income: business tax and surcharges.

Loan: taxes payable-business tax payable; Loan: taxes payable-education surcharge; Borrow when paying taxes: tax payable loan: bank deposit 3. At the end of the month, the accounting entry of the tax payable by the property company is extracted. Answer: Borrow: business tax and additional loans: tax payable-business tax-urban construction tax-education surcharge.

4. Regarding the accounting entries of the property management company, the company paid the electricity fee of RMB 65,438+03,687.57 in July (withheld by the bank), of which RMB 6,844.5 can be recovered, and the remaining electricity fee shared with the owner is RMB 7,065,438+08.05, and the share is RMB 7,065,438+08.05. Answer: Explanation: The calculation error of the apportionment part of 7018.05+6844.5 =13862.55 should be 13952.55. Compared with the electricity bill payable of 264.98 yuan, the electricity bill was paid in July. Debit: Other receivables 6844.50. Debit: Other receivables 6843.05. Bank deposit. 13687.57 recover the electricity fee paid in July: bank deposit 13952.57 loan: other receivables 6844.50 loan: other receivables 6843.05 loan: other payables 264.98 (multi-apportioned part) pay the electricity fee paid in August: others should. Receivable amount in August: Other receivables should be amortized in August. Electricity loan: the bank deposit can be recovered+the amortization part can be recovered. The electricity bill paid in July can be borrowed: the bank deposit should be amortized in August+the recoverable amount in August-the overpaid part can be borrowed in July: other payables can be amortized in July.

ambiguous

Loan: the recoverable amount of other receivables in August. Credit: other receivables should be shared in the electricity bill for August.

5. Accounting entries for property company charges At present, the income and collection of water and electricity are recorded. It can't reflect the paid-in amount receivable in the current month, that is, it can't reflect the charge rate from the book. How to put accounts receivable on the account? For example, the monthly water fee is * * * 30,000 yuan, of which the owner should pay 20,000 yuan (divided into water meters), and the water consumption or loss of the property management company is 1 10,000 yuan. The 15000 yuan paid by the owner was recovered in the current month, and 5000 yuan has not been recovered. If you log in? Answer: payment: management fee-water fee 10000 other receivables-owner's electricity fee 20000 loan: bank deposit recovery loan: cash 15000 loan: other receivables-owner's electricity fee 15000 6. How to deal with accounting entries when property management companies generate labor income? This month, the property management company generated labor income of 2 1693 yuan. The invoice was issued by the local tax bureau. The business tax incurred is: business tax 1084.65 urban maintenance and construction tax 75.39 education surcharge 32.54 local education surcharge 10.85, totaling: 1203.97 How to make accounting entries, and what subjects should be included in labor income and cost? How to calculate the answer: 1, when receiving labor income, borrow: bank deposit 2 1693 yuan; main business income 2 1693 yuan; withdraw and pay the tax of this month: main business tax and additional 65,438+0,203.97 yuan; Loan: taxes payable-business tax payable 65,438 yuan+0,084.65 yuan-urban construction tax payable 75.93 yuan. Taxes payable-education fee payable plus 32.54 taxes payable-local education fee payable plus 65,438+00.85 yuan Borrow: taxes payable-business tax payable plus 65,438+0084.65 yuan taxes payable-urban construction tax payable plus 75.93 yuan. Taxes payable-education fee payable plus 32.54 taxes payable-local education fee payable plus 65,438+00.85 yuan loan: bank deposit 65,438+0084.657. Students are paid by the office this month, and security guards and cleaners last month. Excuse me, how to make an account? We are a property management company, so we'd better write accounting entries. In the past, the accountant always counted the salary of the office this month together with the salary of security and cleaning. Is that so?

The best answer is no problem. If subdivided, it can only be divided into fixed wages and temporary wages. Management fee loan: salary payable loan: salary payable. 8. Property companies usually charge property fees annually. After collecting these property fees, there will be income and tax payment every month on average. They receive cash every month to confirm their income. How to make entries? Answer 1. The annual property fees charged by property management companies are collected through loans: cash loans: accounts received in advance 2. Then, the income is confirmed every month according to the month in which the expenses belong. Debit: operating income (or main business income) loan: accounts received in advance.

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