Is there an accounting system for property management?

I don't know whether you are talking about national laws and regulations or the internal working system of the company.

Notice of the Ministry of Construction on Forwarding the Ministry of Finance on the Implementation of Property Management by Enterprises

Notice on Issues Related to Accounting System of Real Estate Development Enterprises

Jian zong [2000] No.3

Construction committees of all provinces, autonomous regions and municipalities directly under the central government (construction offices), construction committees of cities under separate state planning, real estate bureaus of municipalities directly under the central government and cities under separate state planning:

In order to standardize the accounting work of property management enterprises, our department and the Ministry of Finance have jointly formulated the Supplementary Provisions on Accounting for Property Management Enterprises (for Trial Implementation). The Notice of the Ministry of Finance on Relevant Issues Concerning the Implementation of the Accounting System for Real Estate Development Enterprises by Property Management Enterprises (Caishuizi [1999] No.44) is hereby forwarded to you, please follow it. If there is any problem in the implementation, please report it to our comprehensive finance department in time.

People's Republic of China (PRC) Ministry of Construction

2000 1 5/month

Notice of the Ministry of Finance on Relevant Issues Concerning the Implementation of the Accounting System for Real Estate Development Enterprises by Property Management Enterprises

Caihuizi [1999] No.44

Relevant ministries and commissions of the State Council, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, Xinjiang Production and Construction Corps:

In order to standardize and strengthen the accounting work of property management enterprises, the relevant issues concerning the implementation of the Accounting System for Real Estate Development Enterprises by property management enterprises are hereby notified as follows:

The term "property management enterprise" as mentioned in this Notice refers to a property management enterprise registered by the administrative department for industry and commerce and having the qualification of an independent legal person.

Two, the accounting of property management enterprises, should be based on the "real estate development enterprise accounting system", and then in accordance with the "supplementary provisions on accounting of property management enterprises (Trial)" (see annex).

Iii. This circular shall be implemented as of June 1 day, 2000.

Annex: Supplementary Provisions on Accounting of Property Management Enterprises (for Trial Implementation)

the ministry of finance of the people's republic of china

1999 1 February1day

Attachment:

Supplementary Provisions on Accounting of Property Management Enterprises (for Trial Implementation)

I. Accounting subjects and instructions for use

Accounts received in advance in account No.204

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 that receive less accounts in advance can also directly credit the money received in advance to accounts receivable 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.

Account No.205 Collection

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.

Account 209 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.

Account custody fund No.28 1

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.

502 subject operating cost

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 are 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.

Second, the preparation of accounting statements

1. Add an "escrow fund" item under the "housing revolving fund" item in the balance sheet, reflecting the balance of the maintenance fund of the ×××× parts and facilities and equipment entrusted by the enterprise. This item shall be filled out according to the ending credit balance of the escrow fund account.

2. The ending balance of "property engineering" is reflected in the "inventory" item in the balance sheet.

3. The ending balance of the "raised funds" subject is reflected in the "other current liabilities" item in the balance sheet.

Management System of Finance Department of XXXX Property Company

I. Financial management system

1. Strictly implement the financial accounting system and relevant financial discipline stipulated by the state, act according to the accounting law, abide by the law and do a good job in financial accounting.

2. The finance department is responsible for the overall economic accounting of the whole company, and reports to the general manager regularly according to the company's capital operation, management fee income and expenditure and other information.

3. Be responsible for organizing all departments to prepare the draft revenue and expenditure budget, and make a comprehensive balance according to the instructions of the general manager and the company's situation. Prepare the company's annual financial budget draft, analyze the implementation regularly, and make a written report to the general manager.

4. Control all departments to prepare revenue and expenditure plans, balance work, strictly check the use of reserve funds, strictly implement the cash limit system on hand, be responsible for the organization and mobilization of capital operation of the whole company, and report the changes of funds to the general manager regularly.

5. Follow the accrual basis principle to complete revenue and expenditure accounting in time, make financial records, conduct correct accounting, and prepare accounting statements on time and accurately.

6. Collect rent and management fees from shops on time every month, prepare income and expenditure statements and unpaid management fees statements, and prepare monthly, quarterly and annual profit and loss statements and balance sheets.

7. Make public the financial revenue and expenditure of this pedestrian street management fee to the merchants in X and X months every year, and publish it on the bulletin board of this pedestrian street management office after auditing according to the prescribed procedures.

8. Be responsible for the registration and verification of various properties of the company, ensure the source of funds for asset renewal, and guarantee the upgrading of assets.

9. Make every effort to strictly review and reasonably spend all expenses of the company, and any expenses that violate the regulations and are not approved will not be reimbursed.

Two. Accounting management system

1. The debit and credit bookkeeping method and accrual basis should be adopted, and the income and its related costs and expenses should match each other.

2. Reasonable division of revenue expenditure and capital expenditure, where the benefit of expenditure is only related to this accounting year, it should be regarded as revenue expenditure (such as office expenses); If the benefit of expenditure is related to several accounting years, it should be regarded as capital expenditure (such as purchasing fixed assets).

3. The fiscal year begins at 1 in October and ends at 1 in February.

4. Accounting takes RMB as the bookkeeping base currency; Accounting records are written in Chinese; Accounting vouchers adopt double-entry bookkeeping vouchers.

5. The setting of accounting subjects and the preparation of accounting vouchers, accounting books, statements and other accounting materials must conform to the provisions of the unified national accounting system, and accounting statements should be submitted to the board of directors and relevant departments in a timely manner.

6. Accounting vouchers, accounting books, statements and other accounting materials shall be filed and properly kept in accordance with relevant state regulations. When the storage period expires and it needs to be destroyed, the "Inventory of Accounting Archives Destruction" shall be filled in, reviewed by the general manager and submitted to the board of directors and the Finance Department for approval before being destroyed.

Three. Cash management system

1. According to the needs of the management business of the property management company, the cash limit on hand is RMB 1000 yuan, and the excess shall be deposited in the bank on the same day and used within the specified scope and limit, and shall not be directly used for cash income except in special circumstances.

2. Scope of use of cash:

2. 1 Wages, bonuses, subsidies, welfare subsidies and travel expenses paid to employees;

2.2 Money paid to collective units or individual urban and rural residents who cannot transfer money, or money for purchasing materials;

2.3 sporadic payment below the settlement starting point (100 yuan).

3. Units and individuals shall not borrow petty cash for personal reasons.

4. Do not use the bank account of the management company to pay and deposit cash for other units or individuals.

5. It is not allowed to replace cash on hand with white notes or vouchers that do not conform to the financial system.

6. Due to the procurement needs, the administrative personnel department may apply for withdrawing the petty procurement reserve fund with a limit of ￥ 65,438+0,000, go through liquidation procedures at the end of each year, and reapply for withdrawal at the beginning of the following year.

Four. Check management system

1. Strictly abide by the provisions on the use of checks in the Payment and Settlement Measures, and do not issue blank checks. In order to facilitate the work, a semi-blank check with the maximum amount of 5,000 yuan can be issued after the approval of the general manager, that is, the date and purpose must be filled in, only the amount and the name of the payee need to be filled in, but the limit must be indicated. Anyone who receives a check must submit an account within five days after it is issued.

2. The starting point of the check amount is RMB 100 yuan, and the payment period of the check is within 10 days from the date of issue. Ordinary checks can be used to withdraw cash or transfer money. If you draw two parallel lines in the upper left corner of an ordinary check, it is a crossed check. Crossed checks can only be used for transfer, not cash withdrawal.

3. The cheque should be filled in with carbon ink or ink pen, and the face must have the payee's name, date of issuance, determined amount, purpose and bank seal reserved by the drawer. The reserved bank seal must be the special financial seal of the unit and the private seal of the legal representative or its authorized agent. The check seal should be stamped on the drawer's signature, and it is not allowed to be stamped on the blank magnetic code area or the reserved bank seal, otherwise the bank will refund.