How to deal with the tap water fee account collected by the property company

When collecting and remitting water and electricity charges on behalf of the enterprise, the property shall be included in other payables when the enterprise receives the collected water and electricity charges, and the amount of other payables shall be deducted when paying the collected money. The entry is,

Debit: bank deposit,

Credit: other payables.

When paying the collected money,

Debit: other payables,

Loan: bank deposit.

If an enterprise collects money and collects service fees on its behalf, it shall confirm the corresponding income and taxes when paying the money.