What accounting system does the property management company implement?

Accounting system for tourism, catering and service enterprises.

Accounting system Accounting system is a specific requirement to guide accounting work, including accounting systems in various industries. Property management companies belong to the service industry in the tertiary industry, mainly referring to the accounting system of tourism, catering and service enterprises.

1, the debit and credit bookkeeping method is adopted, and the accrual basis is adopted, and the income and its related costs and expenses should match each other.

2, a reasonable division of revenue expenditure and capital expenditure, where revenue expenditure is only related to this accounting year, should be regarded as revenue expenditure (such as office expenses); If the benefit of expenditure is related to several accounting years, it should be regarded as capital expenditure (such as purchasing fixed assets).

3. The fiscal year begins at 65438+ 10/and ends at 65438+February 3 1.

4. Accounting uses RMB as the bookkeeping base currency; Accounting records are written in Chinese; Accounting vouchers adopt double-entry bookkeeping vouchers.

5. The setting of accounting subjects and the preparation of accounting vouchers, accounting books, statements and other accounting materials must conform to the provisions of the unified national accounting system, and accounting statements should be submitted to the board of directors and relevant departments in a timely manner.

6. Accounting vouchers, accounting books, statements and other accounting materials shall be filed and properly kept in accordance with relevant state regulations. When the storage period expires and it needs to be destroyed, the "Inventory of Accounting Archives Destruction" shall be filled in, reviewed by the General Manager and submitted to the Board of Directors and the Finance Department for approval before being destroyed.

Need to set the extended data into the account:

1, fund daily account

2. Expense ledger

3. Equipment ledger

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.

Baidu Encyclopedia-Financial Accounting System of Tourism Catering Service Enterprises