How to make accounts for property accounting

1. When the property company collects the property fee:

Debit: bank deposit

Loan: income from main business

Taxes payable-VAT payable (output tax)

2. Carry-over cost:

Borrow: main business cost-property management cost

Loans: bank deposits

3. When collecting and paying utilities:

Borrow: collect utilities from other receivables one by one.

Loans: bank deposits

Debit: bank deposit

Loan: other receivables are charged for utilities item by item.

Property management fees charged by property management companies, carried forward property management fees and collected and remitted water and electricity fees shall be accounted for by "main business income" and "main business cost". Main business income refers to the business income obtained by enterprises engaged in production and business activities in this industry. The main business cost refers to the cost of selling goods, providing services and other business activities.

Content of property accounting work

1. Account creation: general ledger, subsidiary ledger, cash account book and deposit journal need to be set.

Second, the bills involved in the daily work of the property management company are: bills for collecting property fees; Expenditure bills for property security, cleaning, greening and maintenance of public facilities; Bills of daily expenses of the company, such as utilities, office expenses, communication expenses, manager's salary, vehicle expenses, etc.

3. Prepare the balance sheet and income statement at the end of the month. Accounting statements are prepared in the same way as other industries. According to the requirements of accounting books to fill in financial statements.

Four, the property company belongs to the scope of business tax collection, business tax rate of 5%; The taxes involved are: business tax, urban construction tax, education surcharge, local education surcharge, stamp duty, personal income tax, property tax, land use tax, income tax, etc.