Accounting process of property company

Processing flow of property accounting:

1. Fill in accounting vouchers according to original vouchers or summary tables of original vouchers.

2. Register the cash book and deposit journal according to the receipt and payment voucher.

3. Register the subsidiary ledger according to the accounting voucher.

4, according to the accounting voucher summary, prepare the subject summary table.

5. Register the general ledger according to the account summary table.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.

Of course, if the enterprise is small in scale and has little business volume, it can register transactions directly in the general ledger without setting up a subsidiary ledger.

First of all, the accounting of property accounting mainly involves the accounting treatment of bills, such as collecting property fees; Expenditure bills for property security, cleaning, greening and maintenance of public facilities; The company's daily expense bill.

Such as utilities, office expenses, communication expenses, manager's salary, vehicle expenses, etc. Secondly, the property company belongs to the scope of business tax collection, and the business tax rate is 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.