Which subject is the property special maintenance fund included in?

Property special maintenance funds do not belong to the income of property companies, but belong to escrow fees, which have special purposes or special purposes. What subjects do you want to take?

Which accounting subject does the property special maintenance fund pass?

Property special maintenance funds shall be credited to other accounts payable.

Special maintenance funds are the funds allocated by the state or relevant departments or higher authorities to a special designated purpose or special maintenance project. This kind of funds need to be accounted for separately and earmarked, and cannot be used for other purposes.

Accounting treatment of special maintenance funds

Maintenance fund should be included in management cost accounting;

Borrow: management fee

Loans: bank deposits

Accounting entries of commercial housing delivery maintenance fund

1, collect the Buyer's maintenance fund:

Debit: bank deposit

Loan: other payables-house maintenance fund

2. Pay maintenance fund when maintenance occurs:

Borrow: other payables-house maintenance fund

Loans: bank deposits

Other payables refer to the payables and temporary receipts incurred by the enterprise outside the commodity trading business, including the fixed assets rent and packaging rent payable under operating lease; Wages that employees fail to receive on time; Deposits received (such as income package deposits, etc.) ) and so on.

Other payables are liabilities. Debit indicates that other payables decrease, that is, liabilities decrease, and lender indicates that other payables increase.

In case of various payables, temporary receipts or refunds, the enterprise shall debit "bank deposits" and "management fees" and credit "other payables"; When making relevant payments, debit the account of "other payables" and credit the account of "bank deposit".