Job Recruitment Website - Property management company - How to deal with the expenses such as paying the property air conditioning fee?

How to deal with the expenses such as paying the property air conditioning fee?

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

Loan: bank deposit/cash on hand.

Property management fees charged by property management companies should be accounted for as the main business income.

Debit: bank deposit/cash on hand.

Loan: income from main business

Taxes payable-VAT payable (output tax)

Taxes payable refer to all kinds of taxes and fees that should be paid by enterprises according to the operating income and profits achieved in a certain period of time and in accordance with the current tax law.

Taxes payable include value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge and other taxes paid by enterprises according to law, as well as personal income tax collected and remitted by enterprises before being turned over to the state.

How to deal with the entry of air conditioning installation fee?

At the time of purchase:

Borrow: Construction in progress.

Loan: Cash on hand or bank deposit.

Pay installation fee:

Borrow: Construction in progress.