How to account for property fees in small business accounting standards

How to account for property fees in small business accounting standards

1, the property fee paid by the company can be directly included in the management fee.

Borrow: management fee-property management fee

Loan: cash/bank deposit

2. If the property fee is pre-deposit, the entry is as follows:

Borrow: prepaid expenses-property fees

Loan: cash/bank deposit

3. When sharing every month:

Borrow: management fee-property fee

Loan: Prepaid fee-property fee

The monthly allocation is the total amount you actually paid in advance/the month you paid in advance.

Property fee is the fee charged by the owners and users who entrust the property management unit to carry out daily maintenance, repair and transformation of houses, buildings and their equipment, public facilities, greening, sanitation, transportation, public security and environment in residential areas, and provide other services related to residents' lives. Property fees are divided into four levels.

The cost of overhaul, medium repair, renewal and transformation of the parts and facilities used by the property shall be charged through special maintenance funds and shall not be included in the expenditure or cost of property services.

How to deal with the accounting of property fees received in advance in the next year?

When receiving goods in advance:

Debit: bank deposit

Credit: accounts received in advance

When revenue is recognized:

Debit: accounts received in advance

Loan: income from main business

Taxes payable-VAT payable (output tax)

Advance payment refers to the purchase deposit or part of the payment received by the enterprise from the buyer. Generally including advance payment, advance payment, etc. Generally, the term of prepayments does not exceed 65,438+0 years, which should be reflected as current liabilities in the balance sheet at the end of each period. If it exceeds 65,438+0 years (goods or services are provided more than one year in advance), it is called "deferred credit", and liabilities and owners' equity are listed separately on the balance sheet.

How to account for property fees in accounting standards for small enterprises?