How to deal with the expense account of the property company?

In accounting treatment, various expenses incurred by property management enterprises should be included in the corresponding subjects according to the departments to which the expenses belong. What are the specific accounting entries?

Accounting entries of various expenses incurred by the property management company.

1. Pay the electricity fee in the middle of last month and this month:

Debit: management fee-electricity fee

Taxes payable-VAT payable (input tax)

Loans: bank deposits

2. Charge the service fee for telecommunication line transformation:

Debit: Cash on hand.

Loan: other business income-maintenance income

Taxes payable-VAT payable (output tax)

3. Pay the cost of multimeter test and buy lubricating oil;

Borrow: management fee-maintenance fee

Low-value consumables-maintenance tools

Taxes payable-VAT payable (input tax)

Credit: Cash on hand

4. Buy books, periodicals and shampoo (distributed to employees):

Debit: Payables-Trade Union Funds

Salary payable to employees-employee education fund

Credit: Cash on hand

5. Charge the store's utilities:

Debit: Cash on hand.

Loans: other receivables-shops-electricity/water charges

6. Employee salary accrual:

Borrow: management fees, etc.

Loans: Payables-Wages

Pay the salary of management personnel last month:

Debit: Payables-Wages

Credit: Cash on hand

Taxes payable-personal income tax payable

7. Pay for motor maintenance and lamps purchase;

Borrow: management fee-maintenance fee

Low-value consumables-maintenance tools

Taxes payable-VAT payable (input tax)

Credit: Cash on hand

8. Buy cleaning and maintenance parts:

Borrow: low-value consumables-cleaning appliances

Low-value consumables-maintenance tools

Taxes payable-VAT payable (input tax)

Credit: Cash on hand

9. Collect the employee's mobile phone bill last month:

Debit: Cash on hand.

Loans: other receivables-employees-telephone charges

10, store management deposit:

Debit: Cash on hand.

Loans: other payables-store deposits