How to set up accounting subjects for investment companies engaged in property and leasing business

Under the new accounting standards, except for financial enterprises, other enterprises have no special requirements for the setting of accounting subjects, which can be common to each other and can add or delete subjects according to their own business characteristics. The difference between enterprises mainly lies in the difference of income, cost and expense details.

No matter what business the investment company is engaged in, it can use the general first-class accounting subjects, and the property management and leasing business are included in the main business income. You can set the second-level detailed accounts under the main business income as needed: property management income and rental income, or you can set the third-level detailed accounts as needed.