Specific content of property management accounting

Accounting system Accounting system is a specific requirement to guide accounting work, including accounting systems in various industries. Property management companies belong to the service industry in the tertiary industry, mainly referring to the accounting system of tourism, catering and service enterprises.

I. Property

Property: refers to all kinds of houses and their supporting equipment, facilities and venues that have been built and put into use.

The attribute should have the following elements:

(1) The house referred to in the property must be built and functional.

(2) These houses include residential and non-residential houses.

(3) The property also includes various facilities in the house that are matched with these houses, as well as the venues, parking lots and residential roads adjacent to the houses.

(4) The property also includes supporting equipment and municipal public facilities.

Real estate and real estate industry have both essential connections and essential differences. Real estate refers to the whole process of real estate investment, development, construction, circulation and consumption. Property refers to real estate products that enter the field of consumption.

Second, the property management

Concept; Property management refers to the maintenance and repair of all kinds of properties that have been completed and put into use by specialized agencies and personnel in a business manner, and provides comprehensive integration for property owners.

Content of property management: Property management can be divided into four categories: commercial and residential, office buildings, senior apartments and general residential quarters.

The accounting of property management enterprises is closely related to the development of property management, and the vigorous development of property management requires the accounting of property management enterprises to play a greater role. The more property management develops, the more important accounting becomes.

I. Accounting Objects of Property Management Enterprises

Accounting for property management enterprises: taking money as the main unit of measurement, using special methods and procedures to reflect and supervise the management, service and business activities of property management enterprises completely, continuously and systematically. It aims to provide economic information and improve economic benefits. Property management enterprise accounting is an important part of property management enterprise management.

Second, the function of property management enterprise accounting

Accounting function refers to the function of accounting in economic management.

Property management enterprise accounting has two basic functions: reflection and supervision.

1 reflects the function

Reflective function refers to the function of quantitatively reflecting the economic activities that have occurred or have been completed by property management enterprises through confirmation, measurement, recording and reporting, and providing economic information for property management enterprises. Reflecting function is the most basic function of accounting. show

Functions have the following characteristics:

(1) In the process of reflection, monetary measurement is mainly adopted.

(2) The accounting report of the property management enterprise shall be complete, continuous and systematic.

2 Supervision function

Supervision function refers to the function of accounting to control the economic activities of property management enterprises by reflecting the economic information provided, so as to achieve the expected goals.

Second, the function of property management enterprise accounting

The so-called accounting function refers to the function of accounting in economic management.

Property management enterprise accounting has two basic functions: reflection and supervision.

(A) reflect the function

Reflective function refers to the function of quantitatively reflecting the economic activities that have occurred or have been completed by property management enterprises through confirmation, measurement, recording and reporting, and providing economic information for property management enterprises. Reflective function is the basic function of accounting. The reflection function has the following characteristics:

(1) In the process of reflection, monetary measurement is mainly adopted. Various businesses of property management enterprises can adopt monetary measurement, physical measurement and labor measurement. Monetary measurement can synthesize different businesses and get a comprehensive value index. Under the condition of market economy, the extensive application of total value management is an important means to implement effective management. In reflection, we do not exclude other measurement methods, but mainly using monetary measurement is a major feature of reflection.

(2) The accounting report of the property management enterprise shall be complete, continuous and systematic.

Honesty means that all economic businesses that can be measured in money in commercial activities must be recorded and cannot be omitted. Continuity means that all kinds of economic business should be registered in the order of their occurrence in accounting without interruption. Systematization means that the information provided by accounting must be arranged through certain methods to form an interrelated and orderly whole.

(2) Supervision function

Supervision function refers to the function of accounting to control the economic activities of property management enterprises by reflecting the economic information provided, so as to achieve the expected goals. The two functions of reflection and supervision are inseparable. The relationship between them is dialectical unity. Without accounting supervision, reflection loses its meaning of existence. Without accounting reflection, accounting supervision will lose its foundation of existence.

First, the basic premise of accounting

On the premise of the following conditions

1 accounting entity

Accounting entity refers to the specific unit served by accounting work. It defines the spatial scope of accounting services. The purpose of determining the accounting entity is to separate the economic business of the accounting entity from that of other accounting entities and investors.

There are three conditions:

(1) Independent accounting is implemented, and profit and loss can be calculated independently.

(2) Conduct independent production and business activities.

(3) Have certain funds.

An enterprise, regardless of its size, can be called an accounting entity as long as it meets the above three conditions. Accounting personnel are standing on the position of a specific accounting entity, accounting for the economic activities of a specific entity.

2. Continuous operation

Sustainable operation refers to the established accounting entity, which should be based on continuous and normal production and operation activities, regardless of whether the enterprise will go bankrupt. It defines the time range of accounting work and provides relatively stable conditions for enterprises to carry out accounting work.

Three accounting stages

Staging accounting refers to dividing the continuous production and operation activities of an enterprise into certain accounting periods, so as to settle accounts by stages, distinguish the operating results of each accounting period and prepare accounting statements on schedule.

4 monetary measurement

Monetary measurement refers to measuring the production and operation activities and operating results of an enterprise with the same currency as a unified scale.

Second, the general principles of accounting

The general principles of accounting are based on the basic premise of accounting and the basic requirements for the information provided by accounting.

1. Principle of objectivity

2. Principle of materiality

3. The principle of usefulness

4. The principle of comparability

5. The principle of consistency

6. The principle of timeliness

7. Clear principles

8. Accrual principle

9. Principle of proportionality

10. Principles for dividing income expenditure and capital expenditure

1 1. Historical cost principle

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I. Accounting elements

Accounting elements are the concretization of accounting objects. China's accounting standards for business enterprises divide accounting elements into assets, liabilities, owners' equity, income, expenses and profits.

1. Assets

Assets are economic resources owned or controlled by enterprises and can be measured in money.

be in debt

Liabilities are debts that can be measured in money and need to be repaid with assets or services.

3. Owner's equity

Owner's equity refers to the ownership of enterprise investors' net assets.

4. Income

Income is the operating income realized by an enterprise in its business activities such as selling goods or providing services.

5. expenses

Expenses refer to various expenses incurred by an enterprise in the process of production and operation.

6. Profit

Profit refers to the operating results of an enterprise in a certain period of time. Including operating profit, net investment income and net non-operating income and expenditure. The quantitative relationship between accounting elements is:

Assets = liabilities x owner's equity

Second, accounting methods.

Accounting method is a complete, continuous and systematic accounting and supervision method for the economic activities of enterprises.

(A) the specific accounting methods

1. Set account.

Accounting subjects are items that classify and calculate the specific contents of accounting objects.

2. Double entry bookkeeping

Double entry bookkeeping is a bookkeeping method in which every economic transaction is recorded in two or more related accounts with an equal amount.

3. Fill in and review vouchers

Accounting vouchers are written vouchers to record economic business and clarify economic responsibilities, and are an important basis for registering account books.

4. Register books

Account books are used to record all kinds of economic business comprehensively, continuously and systematically.

5. Cost calculation

Cost calculation refers to a special method of collecting and distributing various expenses according to an object in the process of production and operation to determine the total cost and unit cost of the object. Whether the occurrence conforms to the economic principle, understand the cost level and provide data for cost analysis.

6. Property inspection

Property inspection is a special method to determine the actual amount of property, materials, monetary funds and creditor's rights and debts through physical inventory and checking bank deposits and creditor's rights and debts, and to find out whether the book balance is consistent with the actual amount.

7. Prepare accounting statements

Accounting statements are written documents compiled regularly according to account books, which generally reflect the financial situation and operating results of enterprises and administrative units in a certain period of time.

The relationship between accounting methods:

The above seven methods are closely combined to form a complete accounting method system. After the occurrence of economic business, the handling personnel fill in or obtain vouchers, and after being audited and sorted by accounting personnel, they prepare accounting vouchers according to the set accounting subjects, adopt the double-entry bookkeeping method, register account books accordingly, calculate costs, conduct property inspection, and prepare accounting statements on the basis that the accounts are consistent with the facts.

Second, accounting methods.

Accounting method is a complete, continuous and systematic accounting and supervision method for the economic activities of enterprises.

(A) the specific accounting methods

1. Set account.

Accounting subjects are items that classify and calculate the specific contents of accounting objects. Setting up accounting subjects means that these items are specified in advance when designing the accounting system, and then accounts are opened in the account books according to these items to record various economic businesses in a classified and continuous manner. Property management companies belong to the tertiary industry that provides labor services, and their accounting subjects are listed for accounting.

Chart of accounts

Serial number, serial number name, serial number, serial number name

I. Assets 28 2 14 Welfare Payable

11kloc-0/cash 29 22 1 tax payable

2 102 bank deposit 30 223 profit payable

3 109 Other monetary funds 3 1 229 Other payables

4 1 1 1 short-term investment 32 23 1 accrued expenses

5 1 13 accounts receivable 33 24 1 long-term loans

6 1 14 bad debt reserve 34 25 1 bonds payable

7 1 17 Subsidies receivable 35 26 1 Long-term payables

8 1 19 Other receivables 36 270 Deferred tax

9 12 1 raw materials 37 275 housing liquidity

10 122 fuel 3. Owner's equity

1 1 124 low-value consumables 38 30 1 paid-in capital

12 126 materials 39 3 1 1 capital reserve

13 128 Inventory goods 40 3 13 surplus reserve

14 13 1 deferred expenses 4 1 32 1 profit for this year.

15 14 1 long-term investment 42 322 profit distribution

16 15 1 fixed assets iv. profit and loss statement

17 155 cumulative depreciation 43 50 1 main business income

18 156 fixed assets liquidation 44 502 main business cost

19 159 construction in progress 45 503 operating expenses

20 16 1 intangible assets 46 504 main business taxes and surcharges

2 1 17 1 deferred assets 47 5 1 1 management expenses

22 18 1 gains and losses of pending property 48 5 12 financial expenses

23 195 exchange gains and losses to be resold 49 52 1 investment income

Two. Liabilities 50,525 subsidy income

24 20 1 short-term loan 5 1 53 1 non-operating income

25 203 accounts payable 52 532 non-operating expenses

26 209 Other payables 53 550 Income tax

27 2 1 1 Payables 54 560 Profit and loss adjustment in previous years

2. Double entry bookkeeping

Double entry bookkeeping is a bookkeeping method in which every economic transaction is recorded in two or more related accounts with an equal amount. This accounting method can comprehensively and clearly reflect the occurrence and process of economic business, and can check whether the records of related businesses are correct.

3. Fill in and review vouchers

Accounting vouchers are written vouchers to record economic business and clarify economic responsibilities, and are an important basis for registering account books. All vouchers must be audited by the accounting department and relevant departments. Only audited accounting vouchers can be used as the basis for bookkeeping. The filling and auditing of accounting vouchers can provide real data for economic management, and it is also an important aspect of implementing accounting supervision.

4. Register books

Account books are used to record all kinds of economic business comprehensively, continuously and systematically. Account book registration is to classify and record the economic transactions that occur in the relevant account books in order. The registration books must be based on vouchers, and the accounts must be closed and reconciled regularly to provide complete and systematic accounting data for the preparation of accounting statements.

5. Cost calculation

Cost calculation refers to a special method of collecting and distributing various expenses according to an object in the process of production and operation to determine the total cost and unit cost of the object. Through cost calculation, we can reflect and supervise whether the occurrence of various expenses conforms to the principle of saving, understand the cost level and provide information for cost analysis.

6. Property inspection

Property inspection is a special method to determine the actual amount of property, materials, monetary funds, creditor's rights and debts through physical inventory and cash, and to find out whether the book balance is consistent with the actual amount. If the accounts are found to be inconsistent, find out the reasons and adjust the accounts through the examination and approval procedures to make the accounts consistent.

7. Prepare accounting statements

Accounting statements are written documents compiled regularly according to account books, which generally reflect the financial situation and operating results of enterprises and administrative units in a certain period of time. Accounting statements provide a necessary basis for people to understand and observe the production and operation of enterprises, measure and evaluate the financial situation and operating results of enterprises.

(B) the relationship between accounting methods

The above seven methods are closely combined to form a complete accounting method system. After the occurrence of economic business, the handling personnel fill in or obtain vouchers, and after being audited and sorted by accounting personnel, they prepare accounting vouchers according to the set accounting subjects, adopt the double-entry bookkeeping method, register account books accordingly, calculate costs, conduct property inspection, and prepare accounting statements on the basis that the accounts are consistent with the facts.

I. Establishment of accounting institutions

Second, accounting personnel.

(A) the main responsibilities of accounting personnel

(1) Accountants should do a good job in accounting according to the provisions of the accounting system. Accounting personnel should carefully fill in and review vouchers, correctly keep accounts, close accounts and withdraw accounts, and ensure the accuracy, truthfulness and completeness of accounting information.

(2) Accountants should abide by national policies and financial accounting system, and conduct accounting supervision on the legality of various business activities of enterprises.

(3) Accounting personnel shall, according to the national accounting laws and regulations, formulate the implementation methods and systems of accounting work in their own units.

(4) Prepare various financial budgets, participate in enterprise decision-making, and analyze and assess the implementation of enterprise financial plans.

(two) the main authority of accounting personnel

Three. Accounting regulations and systems

Accounting laws and regulations are the norms that must be observed in organizing and engaging in accounting work. China's accounting regulations and system are composed of three levels.

1. Accounting method

2. Accounting standards

3. Accounting system

Rational allocation of accounting personnel and continuous improvement of the quality of accounting personnel are the decisive factors for doing a good job in accounting.

(A) the main responsibilities of accounting personnel

(1) Accountants should do a good job in accounting according to the provisions of the accounting system.

Accounting personnel should carefully fill in and review vouchers, correctly keep accounts, close accounts and withdraw accounts, and ensure the accuracy, truthfulness and completeness of accounting information.

(2) Accountants should abide by national policies and financial accounting system, and conduct accounting supervision on the legality of various business activities of enterprises.

(3) Accounting personnel shall, according to the national accounting laws and regulations, formulate the implementation methods and systems of accounting work in their own units.

(4) Prepare various financial budgets, participate in enterprise decision-making, and analyze and assess the implementation of enterprise financial plans.

(two) the main authority of accounting personnel

(1) Accounting personnel have the right to require relevant departments and personnel of the unit to carry out financial plans and budgets with certificates, and abide by the national financial discipline and financial system.

(2) Accounting personnel have the right to supervise and inspect the financial revenue and expenditure, the use of funds, the custody of property, and the measurement and inspection of receiving and dispatching. Relevant departments of the unit.

Three. Accounting regulations and systems

Accounting laws and regulations are the norms that must be observed in organizing and engaging in accounting work. China's accounting laws and regulations and system are composed of three levels.

1, accounting method

It is the highest criterion of accounting work and the fundamental law to strengthen accounting work, ensure accountants to exercise their functions and powers and strengthen economic management.

2. Accounting standards

Accounting standards are the principles of accounting requirements and specific rules for accounting treatment of economic business.

3. Accounting system

Accounting system is a specific requirement to guide accounting work, including accounting systems in various industries. Property management companies belong to the service industry in the tertiary industry, mainly referring to the accounting system of tourism, catering and service enterprises.

I. Cash management

(A) the scope of use of cash

According to the Provisional Regulations on Cash Management promulgated by the State Council, property management companies can use cash within the following scope:

(1) Pay wages, bonuses, allowances and welfare subsidies to employees;

(2) collective labor remuneration of urban and rural residents that cannot be paid through transfer;

(3) bonuses awarded to individuals in science and technology, culture and art, sports, etc. according to state regulations;

(4) Pay various social insurance and social relief expenses, such as pensions and pensions. ;

(five) the price of agricultural and sideline products and other materials purchased from individuals;

(6) Pay the travel expenses that the business travelers carry with them;

(7) Pay the incidental expenses below the settlement starting point;

(eight) other expenses that need to be paid in cash as determined by the People's Bank of China.

(2) Cash limit on hand

The cash required for the daily sporadic expenses of an enterprise shall be determined by the opening bank according to the actual situation of the enterprise, which is generally the cash limit on hand for the daily sporadic expenses of three to five days. Enterprises in remote areas and inaccessible areas can keep cash for more than five days, but not more than fifteen days of daily sporadic expenses. Once the cash limit on hand is determined, it must be observed. When the cash on hand is insufficient, you can withdraw it from the bank; Cash on hand exceeds

Limit, should be deposited in the bank in time. When it is necessary to increase or decrease the cash limit on hand due to changes in circumstances, an application shall be submitted to the bank where the account is opened, and the adjustment can only be made after approval by the bank.

(3) Daily cash receipts and payments management

Property management companies shall abide by the following provisions when handling cash receipts and payments:

(1) The cash income of the enterprise shall be deposited in the account opening bank on the same day. If it is difficult to send the deposit to the bank on the same day, the deposit time shall be determined by the deposit bank.

(2) An enterprise may pay cash within the cash limit of the enterprise's inventory or withdraw cash from the bank where the account is opened, and may not pay directly from the cash income of the enterprise (i.e., make capital contribution). If it is necessary to withdraw cash due to special circumstances, it shall be reported to the bank for approval in advance.

(3) When the enterprise withdraws money from the bank, it shall specify the purpose, which shall be signed and sealed by the person in charge of the accounting department of the unit, and paid in cash after being audited by the bank.

(4) If an enterprise needs to use cash due to uncertain procurement location, inconvenient transportation and other special circumstances, it shall apply to the account opening bank and pay the cash after being audited by the account opening bank.

(4) Cash internal control system

(1) Separation of cash management and accounting. Cashiers who manage cash receipts and payments shall not keep accounts, and accountants who manage cash receipts and payments shall not manage cash. It is the most basic requirement of cash internal control to implement separate management of money and account. In order to let the cashier in charge of cash know the cash balance at any time, the cashier can generally be in charge of the journal.

(2) Receipt and payment vouchers must be prepared according to the original vouchers of cash receipt and payment business, and the original vouchers and receipt and payment vouchers should be stamped with the words "cash receipt and payment" or "cash receipt and payment".

(3) Accounting personnel prepare vouchers and register relevant account books according to the verified "Receipt and Payment List" and "Bank Deposit Receipt".

(4) Enterprise cashiers should be rotated regularly, and may not be engaged in cashier work for a long time.

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