Accounting treatment of property fee transfer

Accounting treatment of property fee transfer

Property management, property management, property overhaul and other business income included in the "main business income" subjects.

Other business income, such as sales materials, materials, etc., is included in the "other business income" account.

Enterprises use the venue of the owners' committee to collect parking fees, and the income obtained is included in the credit of the subject of "other payables-site parking fee collection", and all taxes and fees are fully accrued and paid. When paying the income of the owners' committee or all kinds of management fees that should be borne according to the property management service agreement, it is included in the debit of the subject of "other payables-site parking fee collection"; The income obtained by the property management company itself, that is, the credit balance of the subject of "other payables-collection of site parking fees", is debited to the subject of "other business income" and transferred to the subject of "other business income". Each enterprise can set up subsidiary ledger for accounting according to the actual situation according to the project management office and expense category.

The funds paid by the main business income are directly included in the main business cost, and the funds paid by other business income are included in other business costs.

Carry forward all income, costs, expenses and taxes at the end of the month, calculate profits, and make relevant statements of the current property management company.

How to pay the property fee entry?

Borrow: management expenses/sales expenses/manufacturing expenses, etc. -Property fees.

Loan: bank deposit/cash on hand.

Property management fees charged by property management companies should be included in the main business income:

Debit: bank deposit/cash on hand.

Loan: income from main business

Taxes payable-VAT payable (output tax)

Property fee refers to the fees charged by property 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, environment and other facilities related to residents' lives in residential areas.

Management expenses refer to various expenses incurred by enterprises for organizing and managing production and operation, including start-up expenses, trade union funds, directors' fees, attorney fees, business entertainment expenses, property taxes, travel taxes, stamp duties, technology transfer fees, etc.

How to deal with property fee transfer accounting?