Entries for property companies to collect and share expenses

Entries for property companies to collect and share expenses

The property management company collects pool fees.

Borrow: bank deposit or cash.

Loan: other payables-electric power bureau or water company

The so-called sharing of water and electricity costs refers to all kinds of water and electricity costs in a community or a building, including cleaning water, street lights, corridor lights, emergency lights, elevators, monitoring and so on. These expenses are generally included in the property fee, but some communities are small or even have no property, so the utilities of public facilities will be shared by the residents.

According to the provisions of the fiscal number. 20 13 16. The turnover of units engaged in property management is the balance of all income related to property management minus the price of water, electricity and gas paid by the owner and the rent paid by the lessee. Therefore, the service industry invoice is required to collect water and electricity charges, and the VAT invoice cannot be obtained from the IRS, because your company does not sell water and electricity. Only charge water and electricity. It is suggested to communicate with the local taxation bureau according to the fiscal number. 20 13 16. If the local taxation bureau does not provide the invoice, it can issue a receipt because it collects money.

Is the property fee generated by renting a house a cost?

First, if it is necessary for production and the rental house needs to be included in the "manufacturing expenses-rental expenses".

Second, if the house is rented out for management needs, it needs to be included in the "management fee-rental fee"

Three, if it is necessary to rent the house because of sales needs, it should be included in the "sales expenses-rental fees".

Four, if it is the living needs of employees and rented houses need to be included in the "non-operating expenses" subject, and can not be deducted before tax.

If you charge a property fee,

Debit: bank deposit

Loan: operating income-property management income

If it is to pay the property fee.

Borrow: management fee-property fee

Loan: bank deposit (cash on hand)

Can be directly included in the "management fees" subjects.

2. There is no requirement for secondary detailed accounts, which can be set according to the needs of accounting.

(1) Property fees, elevator fees and utilities can be used as secondary detailed subjects.

(2) If you want to account for detailed items more clearly, you can also set property fees, elevator fees and utilities as secondary detailed subjects.

What should a property company do to collect membership fees? According to our introduction in the above article, we can know that as a property management company, the main income of an enterprise is the property fees charged by each company, and the pool fees need to be paid to each power company or water conservancy company. Please refer to the above introduction for specific items of pool fees charged by property companies.