What are the books on property management and finance?

I. Characteristics of accounting of property management enterprises As property management enterprises are emerging industries developed from real estate development enterprises, their accounting is mainly based on the Accounting System for Real Estate Development Enterprises, and on this basis, they are accounted according to the Accounting System for Enterprises, the Financial Management Provisions for Property Management Enterprises and the Supplementary Provisions for Accounting of Property Management Enterprises (Trial). When a property management enterprise accepts the entrustment of the property owner to manage the public property and public affairs such as houses, buildings, ancillary facilities and equipment in a residential area, it should conduct accounting treatment according to different situations: the property owner debits the subjects such as "fixed assets" as investment assets and credits the subjects of "paid-in capital"; For the assets entrusted by the owners' committee or the property owner or user, an "accounting memorandum book for entrusted assets" shall be established according to the entrustment agreement, and the quantity and amount entrusted by the property owner shall be registered in detail. When the property management enterprise receives the maintenance fund for XX parts of the escrow house and the maintenance fund for XX facilities and equipment, it shall debit the title of "cash" or "bank deposit" and credit the title of "escrow fund". After receiving the interest on the bank deposit of the escrow fund, with the consent of the owners' committee or property owners and users, it will be transferred to the escrow fund for rolling use, debited to the account of "bank deposit" and credited to the account of "escrow fund". The enterprise undertakes the overhaul, renewal and transformation of the parts and facilities of the house. When the actual project expenditure occurs, it debits the subject of "construction in progress-property engineering" and credits the subjects of "bank deposit" and "inventory goods or materials"; After the completion of the project, after the acceptance of the owners' committee or the property users, debit the title of "escrow fund" and credit the title of "main business income-property overhaul income"; At the same time, when the cost of completed projects is carried forward, the subject of "main business cost-property overhaul cost" is debited and the subject of "construction in progress-property engineering" is credited. Other units to undertake overhaul, renewal, renovation project, with the consent of the owners' committee or property users to pay the project payment, debit the escrow fund account and credit the bank deposit account. Property management companies should debit the subjects of "main business cost" and "management expenses" and credit the subjects of "escrow fund" when using commercial buildings and facilities and equipment shared by all owners for compensation. Property management enterprises in the property management and other business activities of the income, debit bank deposits, cash, accounts receivable and other subjects, credited to the main business income, other business income and other subjects and property management income, property management income, property overhaul income and other detailed subjects. At the end of each accounting period, the tax payable shall be calculated in accordance with the provisions of the tax law, and the subjects of "main business taxes and surcharges" shall be debited, and the subjects of "taxes payable" and "other payables" shall be credited; When paying taxes, debit the subject of "tax payable" and credit the subject of "bank deposit". The expenses incurred by property management enterprises in the course of engaging in property management activities and providing maintenance, management and services for owners' committees or property users shall be included in labor costs and expenses in accordance with state regulations. Direct labor costs, direct material costs and indirect costs incurred in property management activities shall be debited to such subjects as "operating costs" and "operating indirect costs" and credited to such subjects as "wages payable" and "goods in stock"; Indirect expenses included in the "operating indirect expenses" account should be included in the "operating costs" account by adopting a certain allocation method at the end of the period. Various period expenses incurred in the process of management and service are debited to management expenses and credited to bank deposits, goods in stock, wages payable and other subjects. Property management companies should conduct financial results accounting at the end of each accounting period, carry forward the income to this year's profit, debit the main business income, other business income, investment income, non-operating income and other subjects, and credit this year's profit account; All expenses are carried forward to this year's profit, debited to this year's profit, and credited to the main business cost, main business taxes and surcharges, operating costs, other business expenses, management expenses, financial expenses and non-operating expenses. Calculate the total profit during the accounting period. When calculating the income tax payable, debit the "income tax" account and credit the "tax payable" account; When carrying forward income tax, debit the "profit of this year" account and credit the "income tax" account; When paying income tax, debit the subject of "tax payable" and credit the subject of "bank deposit". Property management enterprises shall, at the end of each accounting period, prepare financial and accounting reports according to accounting books. Financial and accounting reports shall be submitted to the owners' committee, property users and other relevant departments. Two, to provide you with a copy of the Supplementary Provisions on Accounting of Property Management Enterprises.