What is the basic process of property accounting?

1. Fill in accounting vouchers according to original vouchers or summary tables of original vouchers;

2. Register the cash book and deposit journal according to the receipt and payment voucher.

3. Register the subsidiary ledger according to the accounting voucher.

4, according to the accounting voucher summary, prepare the subject summary table.

5. Register the general ledger according to the account summary table.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.

Extended data

Property accounting work content:

1. Account creation: general ledger, subsidiary ledger, cash account book and deposit journal need to be set.

Second, the bills involved in the daily work of the property management company are: bills for collecting property fees; Expenditure bills for property security, cleaning, greening and maintenance of public facilities; Bills of daily expenses of the company, such as utilities, office expenses, communication expenses, manager's salary, vehicle expenses, etc.

3. Prepare the balance sheet and income statement at the end of the month. Accounting statements are prepared in the same way as other industries. According to the requirements of accounting books to fill in financial statements.

Four, the property company belongs to the scope of business tax collection, business tax rate of 5%; The taxes involved are: business tax, urban construction tax, education surcharge, local education surcharge, stamp duty, personal income tax, property tax, land use tax, income tax, etc.