What are the commonly used real estate accounting entries?

Commonly used property accounting entries are \x0d\ 1. Common account: \x0d\ (1) accounts received in advance \ x0d \ 1. This course accounts for the money received in advance from the relevant units and individuals by the enterprise according to the provisions of the contract, such as the expenses of public health, public facilities maintenance, security and greening provided by the enterprise for the property owners and users. \ x0d \ 2。 Enterprises to the relevant units and individuals in advance of the money, debit "bank deposits" subjects, credited to the subject; When the income is realized, the account shall be debited, and the accounts of "non-operating income" and "other business income" shall be credited. The money paid by the relevant units and individuals shall be debited to the subjects such as "bank deposit" and credited to this subject; Return the overpaid amount and make the opposite accounting entry. \x0d\ Companies with less accounts received in advance can also directly credit the accounts receivable account without this account. \ x0d \ 3。 This course should be set up according to the relevant units and individuals. \ x0d \ 4。 The credit balance at the end of this course reflects the advance payment of the relevant units and individuals by the enterprise; If it is the final debit balance, it reflects the amount that the relevant units and individuals should pay. \x0d\ (2) Fund collection \ x0d \ 1. This account accounts for the amount that the enterprise should pay to the relevant units for collecting and paying utilities, gas, cable TV, telephone and other related expenses. \x0d\ The rent charged by enterprises on behalf of property owners is also accounted for in this account. \ x0d \ 2。 When the enterprise receives all kinds of money collected, it debits the subjects such as "bank deposit" and credits the subject; When collecting money from the relevant units, debit this account and credit "bank deposit" and other subjects. Collect agency fees and other service income, debit the subject and credit the "non-operating income" subject. \ x0d \ 3。 This course should be set up according to the types of collection and payment. \ x0d \ 4。 The credit balance of this account reflects the unpaid collection funds of the enterprise. \x0d\ (iii) Other payables \ x0d \ 1. This account accounts for the amount payable by the enterprise and temporarily received from other units or individuals, such as the security deposit for the expenses of damage, repair and safety that may occur due to the renovation when the property owner or user is ready to carry out renovation after occupancy. \ x0d \ 2。 All kinds of payables and temporary receipts should be debited to "bank deposits" and credited to this account; When paying, debit this account and credit "bank deposit" and other subjects. \ x0d \ 3。 This course should be set according to the categories of creditors or payables and temporary receipts. \ x0d \ 4。 The ending balance of this course reflects other payables that have not been paid by the enterprise. \x0d\ (4) Trusteeship funds \ x0d \ 1. This course accounts for the maintenance fund of * * * parts of houses and * * * facilities and equipment entrusted by enterprises. \ x0d \ 2。 When the enterprise receives the escrow fund, it shall debit the account of "bank deposit-escrow fund deposit" and credit this account. \x0d\ Upon receiving the interest payment notice from the bank, the enterprise debits the account of "bank deposit-escrow fund deposit" and credits this account. \ x0d \ 1。 This account accounts for the amount that the enterprise should pay to the relevant units for collecting and paying related expenses, such as water and electricity charges, gas charges, cable TV charges, telephone charges, etc. \x0d\ 2。 The income obtained by an enterprise shall be recognized according to the following principles: \ x0d \ The enterprise shall confirm the realization of operating income when the labor service has been provided, the payment has been received at the same time or the payment voucher has been obtained. \x0d\ The income from property overhaul shall be recognized as the realization of operating income after being signed by the owners' committee or the property owners and users; If an enterprise signs a payment contract or agreement with the owners' committee or the property owner or user, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement. \ x0d \ 3。 Property management income obtained by enterprises from providing public services, public agency services and special services for property owners and users shall be debited to the subjects such as "bank deposits" and "accounts receivable" and credited to this subject. \x0d\ Property management income obtained from houses, buildings and facilities provided by the owners' committee or property users shall be debited to such subjects as "bank deposits" and "accounts receivable" and credited to this subject. \x0d\ The enterprise undertakes the overhaul project of the parts and facilities of the house. After the project is completed, with the consent of the owners' committee or the property owners and users, the project funds will be transferred, debited to the escrow fund and credited to this account. \ x0d \ 4。 This course should set up detailed subjects according to the types of operating income, such as "property management income", "property management income" and "property overhaul income", in which "property management income" can be accounted by enterprises according to the actual management needs and the composition of property management income (such as source channels). \ x0d \ 5。 At the end of the period, the balance of the undergraduate program should be transferred to the "profit of this year" subject, and there should be no balance in this subject after the carry-over. \x0d\ (5) Operating cost \ x0d \ 1. This course accounts for the operating costs of enterprise property management, property management and property overhaul. \x0d\ Indirect expenses such as wages, bonuses, employee welfare expenses, fixed assets depreciation and repair expenses, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance fees, labor protection expenses, security fees, greening and maintenance expenses, amortization of low-value consumables, etc. incurred by the property management unit of the enterprise are recorded in the "management expenses" account. \ x0d \ 2。 The direct costs incurred by an enterprise in providing public services, public agency services and special services to property owners and users shall be directly recorded in this account, debited to this account and credited to such subjects as "bank deposits", "inventory materials" and "accounts payable". \x0d\ Lease fees and contract fees payable by enterprises to property owners and users shall be directly credited to this account, debited to this account and credited to "escrow fund" or "accounts payable". \x0d\ At the end of the month, the enterprise shall timely carry forward the completed cost of the property project, debit this account and credit the "property project" account. \ x0d \ 3。 The detailed accounting of undergraduate purpose should correspond to the detailed accounting of operating income. \ x0d \ 4。 At the end of the period, the balance of undergraduate program should be transferred to the subject of "profit this year". After carry-over, there should be no balance in this account. \x0d\ (6) Property engineering \ x0d \ 1. This course accounts for all expenses incurred by enterprises engaged in real estate projects. \x0d\ The expenses incurred in the renovation and transformation of management houses and commercial houses provided by the owners' committee or property users are also accounted for in this account. \ x0d \ 2。 Expenditure on overhaul, renewal and transformation of buildings, facilities and equipment undertaken by enterprises shall be debited to this account and credited to such subjects as "bank deposit" and "inventory materials". After the completion of the project, with the consent of the owners' committee or the property owners and users, the project funds will be transferred out, debited to the title of "escrow fund" and credited to the title of "operating income-property overhaul income \x0d\; Carry forward the cost of completed property engineering, debit the "operating cost" subject and credit this subject. \x0d\ The expenses incurred in the management rooms and commercial rooms provided by the owners' committee of enterprise decoration or property users shall be debited to this account and credited to related subjects such as "bank deposits" and "inventory materials", and the expenses carried forward after completion shall be debited to the "deferred assets" account and credited to this account. \ x0d \ 3。 This course should be set up according to the project subsidiary ledger. \ x0d \ 4。 The debit balance at the end of this course reflects the actual cost of construction in progress. \ x0d \ 5。 Enterprises can add corresponding subjects according to actual business needs. \x0d\ (vii) Operating income \ x0d \ 1. This course accounts for the income obtained by enterprises in property management (main business) activities, providing maintenance, management and services for property owners and users, including property management income, property management income and property overhaul income. \x0d\ Property management income refers to public service fee income, public institution service fee income and special service income collected by enterprises from property owners and users. \x0d\ Property operating income refers to the income obtained by enterprises from operating houses, buildings and facilities provided by owners' committees or property owners and users, such as renting houses and operating facilities such as parking lots, swimming pools and various stadiums. \x0d\ Property overhaul income refers to the income obtained by the enterprise from overhauling the * * * parts of the house and the * * * facilities and equipment entrusted by the owners' committee or property owners and users. \x0d\ 2。 The income obtained by an enterprise shall be recognized according to the following principles: \ x0d \ The enterprise shall confirm the realization of operating income when the labor service has been provided, the payment has been received at the same time or the payment voucher has been obtained. \x0d\ The income from property overhaul shall be recognized as the realization of operating income after being signed by the owners' committee or the property owners and users; If an enterprise signs a payment contract or agreement with the owners' committee or the property owner or user, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement. \ x0d \ 3。 Property management income obtained by enterprises from providing public services, public agency services and special services for property owners and users shall be debited to the subjects such as "bank deposits" and "accounts receivable" and credited to this subject. \x0d\ Property management income obtained from houses, buildings and facilities provided by the owners' committee or property users shall be debited to such subjects as "bank deposits" and "accounts receivable" and credited to this subject. \x0d\ The enterprise undertakes the overhaul project of the parts and facilities of the house. After the project is completed, with the consent of the owners' committee or the property owners and users, the project funds will be transferred, debited to the escrow fund and credited to this account. \ x0d \ 4。 This course should set up detailed subjects according to the types of operating income, such as "property management income", "property management income" and "property overhaul income", in which "property management income" can be accounted by enterprises according to the actual management needs and the composition of property management income (such as source channels). \ x0d \ 5。 At the end of the period, the balance of the undergraduate program should be transferred to the "profit of this year" subject, and there should be no balance in this subject after the carry-over.