Can the property fee be recorded in one lump sum?

situation

The end of the year is coming, and the new year is about to begin. Enterprise A is a property management company, and recently began to collect property fees in 2022. As the owner, Enterprise B needs to pay the property fee in 2022 in advance. Assuming that enterprise A is a small-scale taxpayer enterprise, the accounting treatment is as follows:

1. Confirm the tax payable.

Debit: accounts receivable

Loan: income from main business

Taxes payable-VAT payable

2. Confirm that tax reduction and exemption is non-operating income.

Borrow: Taxes payable-VAT payable

Loan: non-operating income

Second, the monthly knot

Due to the complexity of financial work, the property fees received in advance are generally recorded in one lump sum, but some enterprises will specifically require financial personnel to record the property fees on a monthly basis. Then, how can property fees be recorded monthly?

Continue to take the data in the case as an example. If enterprise A requires the financial personnel to record the business expenses for one year on a monthly basis, the financial personnel will conduct the following accounting treatment:

1. When collecting money

Debit: bank deposit

Credit: accounts received in advance

Taxes payable-VAT payable

2. Monthly accounting treatment

Debit: accounts received in advance

Loan: income from main business

Tips: Property Fee Taxable Fee = Property Fee ÷( 1+ VAT payable rate) × VAT payable rate.