What subjects are involved in property accounting?

Property accounting, as its name implies, is the person in charge of financial work in a property company. What about the work of property accounting? The following is the relevant information I have compiled for reference only.

How about the work of property accounting?

Property accounting involves fewer subjects, and economic activities are relatively simple and fixed. Therefore, the accounting of property companies can be said to be relatively simple. If you have cashier experience, the problem should not be very big.

Compared with production enterprises, the accounting of property companies is simpler. But it depends on the specific division of labor and business volume. You can refer to Property Accounting Practice, which mainly includes: accounting overview of property service enterprises, accounting subject setting and accounting methods of property service enterprises, fund raising accounting of property service enterprises, property service business accounting, property overhaul business accounting, property management business accounting, other property business accounting, profit accounting of property service enterprises, financial analysis and internal financial control.

Accounting subjects involved in property accounting

1. Assets subjects: cash on hand, bank deposits, short-term investments of other monetary funds, bills receivable, accounts receivable, prepayments and other receivables, long-term deferred expenses, fixed assets, low-value consumables, fixed assets clearing, accumulated depreciation, construction in progress, etc.

2. Liabilities: salaries payable to employees, notes payable, accounts payable, short-term loans, long-term loans, other payables, accounts received in advance, taxes payable and other payables.

3. Owners' equity subjects: paid-in capital, capital reserve, profit this year, profit distribution, surplus reserve, etc.

4. Cost account: None. Generally, it directly enters the main business cost or other business expenditure account, and does not carry forward the cost.

5. Profit and loss subjects: main business income, other business income, investment income, non-operating income, main business cost, taxes and surcharges, other business expenses, sales expenses, management expenses, financial expenses, non-operating expenses, income tax, profit and loss adjustment of previous years, etc.