What subjects are recorded in the utilities and property fees of the property company?

The water and electricity charges collected by the owner are collected and remitted, and included in other payables. Property fee is the company's income, which is included in the main business income.

Borrow: cash on hand, etc.

Loan: other payables-collection of water and electricity charges

Cancellation on payment

Borrow: other payables-collect utilities.

Loans: bank deposits, etc.

Property fee is the company's income.

Borrow: cash on hand, etc.

Loan: income from main business

Extended data:

1. Enterprises should set up "other payables" account for accounting. This course belongs to liabilities, and the lender registers various payables and temporary receipts.

At the end of the month, the balance of various payable temporary receipts registered by the borrower for repayment or write-off is in the credit, indicating the cash balance payable and temporary receipts of the enterprise. This course should be set up according to the categories of payables and temporary receipts.

In case of various payables, temporary receipts or refunds, the enterprise shall debit "bank deposits" and "management fees" and credit "other payables"; When making relevant payments, debit the account of "other payables" and credit the account of "bank deposit".

The funds transferred by the enterprise through after-sale repurchase shall be debited to the subject of "bank deposit" and credited to the subject according to the actual amount received. The difference between the repurchase price and the original sales price.

During the after-sale repurchase period, interest expenses shall be accrued on schedule, debited to the subject of "financial expenses" and credited to this subject. When buying back the goods as agreed in the contract, the account shall be debited according to the actual amount paid and credited to the account of "bank deposit".

2 "main business income" is used to calculate the income generated by enterprises in their daily activities such as selling goods and providing services. Under the subject of "main business income", a subsidiary ledger should be set up according to the main business category for detailed accounting. This account should have no balance.

Main business income refers to the operating income obtained by enterprises engaged in production and business activities in this industry. The main business income varies according to the different activities of enterprises in various industries. For example, the main business income of industrial enterprises refers to "product sales income".

The main business income of a construction enterprise refers to the project settlement income "; The competent business income of transportation enterprises refers to the "main business income"; The main business income of wholesale and retail trading enterprises refers to the sales income of commodities. "

The main business income of real estate enterprises refers to "real estate business income"; The main business income of enterprises in other industries refers to "operating (business) income". When an enterprise reports its main business income, it generally reports according to the cumulative number of main business income indicators in the "income statement" of enterprise accounting in the previous year.

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